Section 22714.
Cal. Education Code - EDC § 22714.
in effect(a)
Whenever the governing board of a school district or a community college district or a county office of education, by formal action, determines pursuant to Section 44929 or 87488 that, because of impending curtailment of, or changes in, the manner of performing services, the best interests of the district or county office of education would be served by encouraging certificated employees or academic employees to retire for service and that the retirement will result in a net savings to the district or county office of education, an additional two years of service credit shall be granted under this part to a member of the Defined Benefit Program if all of the following conditions exist:
(1)
The
member is credited with five or more years of service credit and retires for service under Chapter 27 (commencing with Section 24201) during a period of not more than 120 days or less than 60 days, commencing no sooner than the effective date of the formal action of the employer that shall specify the period.
(2)
The documentation required by this section is received by the system no later than 30 calendar days after the last day of the window period established in paragraph (1).
(3)
(A)
The employer transfers to the retirement fund an amount determined by the Teachers’ Retirement Board to equal the actuarial equivalent of the difference between the allowance the member receives after receipt of service credit pursuant to this section and the amount the member
would have received without the service credit and an amount determined by the Teachers’ Retirement Board to equal the actuarial equivalent of the difference between the purchasing power protection supplemental payment the member receives after receipt of service credit pursuant to this section and the amount the member would have received without the service credit. The payment for purchasing power shall be deposited in the Supplemental Benefit Maintenance Account established by Section 22400 and shall be subject to Section 24415. The transfer to the retirement fund shall be made in a manner and a time period, not to exceed eight years, that is acceptable to the Teachers’ Retirement Board. The employer shall transfer the required amount for all eligible employees who retire pursuant to this section.
(B)
Regular interest shall be
charged on the unpaid balance if the employer makes the transfer to the retirement fund in installments.
(4)
The employer transmits to the retirement fund the administrative costs incurred by the system in implementing this section, as determined by the Teachers’ Retirement Board.
(5)
The employer has considered the availability of teachers or academic employees to fill the positions that would be vacated pursuant to this section.
(b)
(1)
The school district shall demonstrate and certify to the county superintendent that the formal action taken would result in a net savings to the district.
(2)
The county superintendent shall certify to
the Teachers’ Retirement Board that the result specified in paragraph (1) can be demonstrated. The certification shall include, but not be limited to, the information specified in subdivision (c) of Section 14502.1.
(3)
The school district shall reimburse the county superintendent for all costs to the county superintendent that result from the certification.
(c)
(1)
The county office of education shall demonstrate and certify to the Superintendent of Public Instruction that the formal action taken would result in a net savings to the county office of education.
(2)
The Superintendent of Public Instruction shall certify to the Teachers’ Retirement Board that the result specified in paragraph (1)
can be demonstrated. The certification shall include, but not be limited to, the information specified in subdivision (c) of Section 14502.1.
(3)
The Superintendent of Public Instruction may request reimbursement from the county office of education for all administrative costs that result from the certification.
(d)
(1)
The community college district shall demonstrate and certify to the chancellor’s office that the formal action taken would result in a net savings to the district.
(2)
The chancellor shall certify to the Teachers’ Retirement Board that the result specified in paragraph (1) can be demonstrated. The certification shall include, but not be limited to, the information specified in
subdivision (c) of Section 84040.5.
(3)
The chancellor may request reimbursement from the community college district for all administrative costs that result from the certification.
(e)
The opportunity to be granted service credit pursuant to this section shall be available to all members employed by the school district, community college district, or county office of education who meet the conditions set forth in this section.
(f)
The amount of service credit shall be two years.
(g)
Any member of the Defined Benefit Program who retires under this part for service under Chapter 27 (commencing with Section 24201) with service credit granted under this section and who
subsequently reinstates shall forfeit the service credit granted under this section.
(h)
Any member of the Defined Benefit Program who retires under this part for service under Chapter 27 (commencing with Section 24201) with service credit granted under this section and who takes any job as an employee, independent contractor, or as an employee of a third party with the school district, community college district, or county office of education that granted the member the service credit less than five years after receiving the credit shall forfeit the ongoing benefit the member receives from the additional service credit granted under this section.
(i)
This section does not apply to any member otherwise eligible if the member receives any unemployment insurance payments arising
out of employment with an employer subject to this part within one year following the effective date of the formal action under subdivision (a), or if the member is not otherwise eligible to retire for service.
References
referencesCal. Education Code - EDC § 44929.
referencesCal. Education Code - EDC § 87488.
referencesCal. Education Code - EDC § 24201.
referencesCal. Education Code - EDC § 22400.
referencesCal. Education Code - EDC § 24415.
referencesCal. Education Code - EDC § 14502.1.
referencesCal. Education Code - EDC § 84040.5.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026