Section 399 plan-Specific definitions.
Sacramento City Code § 2.124.980
in effect2.124.980 Section 399 plan-Specific definitions.
The following words and phrases as used in this plan, unless a different meaning is plainly required by the context, shall mean:
"Accumulated contributions" means contributions made by a member plus interest credited thereon as determined by the board. "Accumulated contributions" shall not include "additional contributions," as that term is used in Section 2.124.1900 of this chapter, and former (1989) Charter Section 404.
"Allowance" means any benefit payable in periodic payments, consisting of an annuity and a pension.
"Annuity" means payments for life or years derived from a member's accumulated contributions.
"Benefit" includes "allowance," "retirement allowance," "disability retirement allowance," and "death benefit." "Benefit" specifically does not include a refund specified in Section 2.124.1320 of this chapter.
"Child" means and includes a natural or adopted child of a member.
"Compensation" as distinguished from benefits under Division 4 of the Labor Code of the state of California, means all remuneration whether in cash or by other allowances made by the city for service qualifying for credit under this article, as may be determined by the city council by ordinance; provided, however, that "compensation" does not include remuneration paid for overtime, remuneration paid as a credit for accumulated sick leave, or payments paid by the system in lieu of disability retirement allowance under Section 2.124.1160 of this chapter; and provided, further, that no remuneration paid to the member shall be considered to be compensation for purposes of determining benefits under this plan unless the member and the city have made contributions with respect to each payment of remuneration in the manner provided in Sections 2.124.1000 and 2.124.1010 of this chapter.
"Compensation earnable" means the compensation as determined by the retirement system manager, which would have been earned by the member had he or she worked, throughout the period under consideration, the average number of days ordinarily worked by persons in the same grade or class of positions as the positions held by him or her during such period and at the rate of pay attached to such positions. The computation for any absence of a member shall be based on the compensation earnable by him or her at the beginning of the absence. The computation for the time prior to entering the service of the city shall be based on the compensation earnable by him or her in the first position held by him or her in city service.
"Continuation allowance" means any allowance payable after the death of the member.
"Final compensation" means the highest average annual compensation earnable by a member during any period of three consecutive years during his or her membership in the system, or if his or her membership is of a lesser period, it shall mean the average annual compensation earnable by the member during such period. For the purposes of this article, periods of service separated by breaks in service may be aggregated to constitute a period of three consecutive years, if the periods of service are consecutive except for such breaks. If a break in service did not exceed six months in duration, time included in the break and compensation earnable during such time shall be included in computation of final compensation. If a break in service exceeded six months in duration, the first six months thereof and the compensation earnable during those six months shall be included in computation of final compensation, but time included in the break which is in excess of six months and the compensation earnable during such excess time shall be excluded in computation of final compensation.
"Member of the plan" means any member of this system who is a member of the "Section 399 plan" created by former (1989) Charter Section 399.
"Military service" shall be defined by the city council, in accordance with the Military and Veterans Code to include only such service which the Military and Veterans Code requires the city to provide credit for service for the purpose of computing retirement benefits.
"Parent" means the adoptive, but if there is no adoptive parent who exists or existed, then the natural father or mother of the member.
"Pension" means payments for life or years derived from contributions made by the city.
"This plan" means the "Section 399 plan" created by former (1989) Charter Section 399.
Insofar as they pertain to this chapter, the definitions set forth in Section 380 of the Sacramento City Charter, as amended June 6, 1989, are incorporated by this reference. (Prior code § 34.06.601)
Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-4028Fetched: 10/24/2026