SCERS WEBSITE HANDBOOK
TABLE OF CONTENTS

The SCERS Retirement Handbook is under construction. Please note the Handbook is currently being revised. There may have been changes in the law or at SCERS since its last revision. .

[ Membership Information ] [ Benefit Information ] [ General Information ]

LETTER TO THE MEMBERS DISCLAIMER NOTICE TO EMPLOYEES REGARDING INTERNAL REVENUE CODE SECTION 415 BENEFIT LIMITATIONS CALIFORNIA COUNTIES' RETIREMENT SYSTEMS
	Existing Law Independent Systems CalPERS System The 1937 Act Systems
SACRAMENTO COUNTY EMPLOYEES' RETIREMENT SYSTEM
	Introduction Funding and Investments Your SCERS Board Members of the Board Board and Administration
MEMBERSHIP CRITERIA
	Compulsory Membership Optional Membership Excluded From Membership
		Excluded By Law Excluded by Board Bylaws
	Membership Categories
		Membership in More than One Category How Individual Categories Differ Safety Category, First and Second Tiers First Tier Miscellaneous Category Second and Third Tier Miscellaneous Categories Category Provisions For Re-hired Employees
	Vesting Reciprocity with Other Public Retirement Systems Membership Records Members' Annual Statements Member Contributions
		Amount of Contributions Taxability of Contributions Borrowing from Accounts Not Allowed Withdrawal
	Creditable Service
		Defined Types of Creditable Service
				Prior Service Military Leave of Absence Current Service Purchasable Service
					Redeposits Premembership Temporary Service between Two Periods of SCERS Membership Medical Leave of Absence/ State Disability Insurance (SDI) Family Medical Leave Public Service Credit
				Sick Leave
		Why Creditable Service Is Important
				Eligibility Benefit Amounts Cessation of Employees' Contribution
RETIREMENT BENEFITS
	Benefit Information Final Compensation Defined Member Benefits
		Service Retirement
				Eligibility How to Apply Effective Date Effect Of Service Retirement County Work after Service Retirement How to Calculate A Service Retirement Allowance Temporary Annuity
		Disability Retirement
				Nonservice-connected Disability Service-connected Disability How to Apply How to Calculate a Disability Retirement Benefit Burden Of Proof Waiting Period Effective Date Periodic Medical Examination Interim Service Retirement
		Deferred Retirement
	Beneficiaries/Survivors Benefits
		Death after Retirement
				Optional Retirement Allowance
					Unmodified Option Option No. 1 Option No. 2 Option No. 3 Option No. 4
		Death before Retirement Beneficiary Designation
	Cost-Of-Living Allowances Insurance
GENERAL INFORMATION
	Social Security Deferred Compensation Taxes
		Taxed Contributions VS Tax-Deferred Contributions Withholding of Tax Taxable Benefit
	Spousal Sign-Off Dissolution of Marriage Ongoing Negotiations Retirement Counseling Service
			Priority Processing Retirement Handbook SCERS Seminars SCERS Newsletters SCERS Website
Planning for Your Retirement
	Suggested Time Frames Estimating Your Benefit
Service Retirement Estimate Worksheet
SCERS' Plan/Tier Service Retirement Formulas Quick Reference Guide I - Service Retirement - Miscellaneous Quick Reference Guide II - Service Retirement - Safety Quick Reference Guide III - Disability Retirement Summary of Elements of Compensation Considered as Compensation Earnable - Exhibit 1 Member's Affidavit - Exhibit 2 Glossary