A county retirement system's assessment for additional funds to pay a group of retired employees their promised benefits does not represent a retroactive liability. Government Code Sec. 31453.5 clearly gives a county retirement system broad authority to impose assessments against an employer to cover an unfunded liability, as long the employer's current and retired employees are members of the county retirement system.
Mijares v. Orange County Employees' Retirement System - filed Jan. 23, 2019, publication ordered Feb. 15, 2019, Fourth District, Div. Three
Cite as 2019 S.O.S. 792
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