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TIER 3 PROVISIONS

Los Angeles Administrative Code div. 4, ch. 10, art. 3
in effect

Los Angeles Administrative Code § 4.1080 Statement of Purpose and Severability.

Sec. 4.1080. Statement of Purpose and Severability. (a) Statement of Purpose. This Article sets forth the benefits and conditions of entitlement that have been established for members of Tier 3 of the Los Angeles City Employees’ Retirement System and for their beneficiaries. These benefits may be modified and the conditions of entitlement changed by ordinance as authorized in Section 1168 of the City Charter. It is also the purpose of this article to demonstrate the intent of the City of Los Angeles, through its governing bodies, to promote the improvement of personnel management and employer-employee relations by enacting, from time to time, such ordinances as may legally be adopted under the authority of Section 1168 of the Charter of the City of Los Angeles whenever Memoranda of Understanding and other agreements, duly executed by all parties thereto and approved by the City Council, require by their terms presentation to the City Council of ordinances changing retirement benefits or conditions of entitlement thereto. The Los Angeles City Employees’ Retirement System is established, as may be amended from time to time, as a qualified defined benefit plan intended to satisfy the provisions of Section 401(a) of the Internal Revenue Code as applicable under Section 414(d) of the Internal Revenue Code for a governmental plan and such other applicable provisions of the Internal Revenue Code, Treasury Regulations, or other guidance. (b) Severability. Should any provision of this article be declared by a court of competent jurisdiction to be invalid, that decision shall not affect the validity of the article as a whole or any part thereof, other than the part so declared to be invalid. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.1 Definition of Terms and Rules of Construction.

Sec. 4.1080.1. Definition of Terms and Rules of Construction. (a) For the purposes of Article 3 of Chapter 10 and Article 4 of Chapter 11 of Division 4 of the Los Angeles Administrative Code, the following words and phrases shall have the meaning ascribed to them in this section unless elsewhere defined: Accumulated Contributions. The total of the amounts paid into the Retirement Fund by the Member and any regular interest credited to the Member’s account, as provided in Charter Section 1162(b). Active Employee. A person who currently is employed by any City department. This definition does not include a person who has terminated employment with the City for any reason. Annuity. Payments for life derived from the accumulated contributions of a Member as provided in this article. Base Amount. That portion of a retirement allowance resulting if cost of living amount is deducted therefrom. Beneficiary. A person entitled to receive a benefit from the Retirement System. Board of Administration or Board. The Board of Administration of the Los Angeles City Employees’ Retirement System, established in Charter Section 1104(b). City Service or Service. Only those periods during which a Member: (1) received compensation from the City as an employee; or (2) during which the employee both received Workers’ Compensation benefits (Div. IV, California Labor Code) for temporary disability on account of any injury or illness arising out of and in the course of employment with the City, and made contributions to the Retirement Fund as provided in Charter Section 1162. Notwithstanding the foregoing, a Member shall be entitled, at the time of death or retirement, to receive credit for the Member’s years of service from the date such Member entered employment with the City of Los Angeles in a capacity that would entitle them to membership in the Retirement System. City Service Credit or Service Credit. The time component of the formula used by the Retirement System for purposes of calculating benefits pursuant to applicable Los Angeles Administrative Code and Board Rules. Compensation Earnable. The base salary established for service in any City position or office for the period involved in any calculation required, plus any items of compensation that are designated as pension based in an applicable Memorandum of Understanding or City ordinance. All other items of compensation shall be excluded from the calculation of compensation earnable. Continuous Service. Uninterrupted City service except that discontinuance of such service for any cause whatever, followed by re-entrance into City service within three (3) years from the date of such discontinuance, shall not be considered as an interruption in the continuity of service. Cost of Living Amount. That portion of a retirement allowance resulting from adjustments made pursuant to Section 4.1080.17. Dependent Parent. A person who the Board of Administration, upon investigation and after a hearing in the matter, shall find is the parent of a Member to or for whom the Member, during the last year of the Member’s service, contributed at least one-half the necessary living expenses. Domestic Partner. A person who has formed a valid domestic partnership by filing a Declaration of Domestic Partnership with the Retirement System, as authorized in Section 4.1080.9 herein, or with the State of California, as authorized in Family Code Section 298.5, or a person who has established a legal union which was validly formed in another jurisdiction that is substantially equivalent to a domestic partnership, as provided in Family Code Section 299.2. Domestic partner shall not include a person who has established a domestic partnership pursuant to any other authority, unless expressly otherwise provided in this article. A partnership shall be established, for purposes of this article, on the date of the filing with the Retirement System or state. Employee. Every person in the employ or service of the City of Los Angeles in any capacity, rank, or office, at a regular salary, wage, or compensation. Fire and Police Pension Plan or LAFPP. The retirement plan for sworn members established in Article XI, Part 3 of the Los Angeles City Charter. Forfeit or Forfeiture shall have the meaning provided by Internal Revenue Code Section 401(a)(8). Larger Annuity. The annuity funded entirely by the Member as provided in Section 4.1080.3(d). LACERS Peace Officer Member. A Member of the Retirement System who, on and as of January 12, 2025, is an Active Employee of the Police Department, the Department of Airports, the Harbor Department, or the Department of Recreation and Parks; serves as a sworn peace officer pursuant to California Penal Code Section 830.1 or Section 830.31, performs police or firefighting duties; and belongs to one of the following class codes: 1968-0, 1966-0, 1967-1, 1967-2, 2214-1, 2214-2, 2214-3, 2217, 2223-1, 2223-2, 2223-3, 2227-1, 2227-2, 2232-1, 2232-2, 2244-1, 2244-2, 2244-3, 2251, 2262-1, 2262-2, 3188-1, 3188-2, 3183-1, 3183-2, 3183-3, 3221-1, 3221-F, 3221-2, 3238-0, 3221-3, 3222-0, 3225-1, 3225-F, 3225-2, 3225-3, 3333-0, 3185-0, 3226-0, 3227-0, 3228-0, 3205, 3234, 3233, or 3232. An employee in Class Code 2112 is not a LACERS Peace Officer Member for the purposes of this definition. LACERS Peace Officer Retired Member. A retired Member of the Retirement System who elected to remain in the Retirement System and not to transfer to LAFPP Tier 6, though the Member was eligible to participate in the LACERS Peace Officer Transfer Program because the Member was on and as of January 12, 2025, an Active Employee of the Police Department, the Department of Airports, the Harbor Department, or the Department of Recreation and Parks; served as a sworn peace officer pursuant to California Penal Code Section 830.1 or Section 830.31; performed police or firefighting duties; and belonged to one of the following class codes: 1968-0, 1966-0, 1967-1, 1967-2, 2214-1, 2214-2, 2214-3, 2217, 2223-1, 2223-2, 2223-3, 2227-1, 2227-2, 2232-1, 2232-2, 2244-1, 2244-2, 2244-3, 2251, 2262-1, 2262-2, 3188-1, 3188-2, 3183-1, 3183-2, 3183-3, 3221-1, 3221-F, 3221-2, 3238-0, 3221-3, 3222-0, 3225-1, 3225-F, 3225-2, 3225-3, 3333-0, 3185-0, 3226-0, 3227-0, 3228-0, 3205, 3234, 3233, or 3232. An employee in Class Code 2112 is not a LACERS Peace Officer Retired Member for the purposes of this definition. LACERS Peace Officer Transfer Program. The voluntary program that allows LACERS Peace Officer Members and LACERS Peace Officer Former Members, who are Active Employees on and as of January 12, 2025, to transfer membership and/or LACERS Service from LACERS to Tier 6. Member or Tier 3 Member. An employee of the City of Los Angeles who meets the membership requirements contained in Section 4.1080.2. Notwithstanding the foregoing, a person who is no longer employed by the City but who qualifies for reciprocity under Section 4.1096 and whose Tier 3 Member contributions remain on deposit with the Retirement Fund may be considered to be a Member, but only to the limited extent necessary to comply with the reciprocity provisions contained in Section 4.1096. Member, as used in this article, shall mean a Member of Tier 3 unless otherwise specified. Operative Date. The “effective date”, unless a different date is specified by any ordinance adopted pursuant to the provisions of Charter Section 1168. Public Safety Officer Member. The following definition shall apply only to Article 3 of Chapter 10 of this Code. A Member of Tier 3 of the Retirement System who while a City employee and on their retirement date, which shall occur on or after March 25, 2022, was employed by the Police Department, Harbor Department, or Recreation and Parks Department as a peace officer as defined in California Penal Code Section 830.1 or Section 830.31. Public Safety Officer Member also shall include an Airport Peace Officer Member who elected not to make a one-time lump sum payment of $5,700 on or before January 8, 2019 in exchange for the enhanced benefits provided by Sections 4.1007(a), 4.1008.1 and 4.1010.1 as set forth in Section 4.1002(e)(2). To the extent a Public Safety Officer Member qualifies retroactively for the enhanced benefits provided for in Sections 4.1080.8.1 and 4.1080.10.1, LACERS will adjust those benefits accordingly. Public Safety Officer Former Member. The following definition shall apply only to Article 3 of Chapter 10 of this Code. A former Member of Tier 3 of the Retirement System who while a City employee and on the date that they separated from City Service or ceased to be a Member of the Retirement System, which shall occur on or after March 25, 2022, was employed by the Police Department, Harbor Department, or Recreation and Parks Department as a peace officer as defined in California Penal Code Section 830.1 or Section 830.31. Public Safety Officer Former Member also shall include an Airport Peace Officer Former Member who elected not to make a one-time lump sum payment of $5,700 on or before January 8, 2019 in exchange for the enhanced benefits provided by Sections 4.1007(a), 4.1008.1 and 4.1010.1 as set forth in Section 4.1002(e)(2). To the extent a Public Safety Officer Former Member qualifies retroactively for the enhanced benefits provided for in Sections 4.1080.8.1 and 4.1080.10.1, LACERS will adjust those benefits accordingly. Public Safety Officer Retired Member. The following definition shall apply only to Article 3 of Chapter 10 of this Code. A retired Member of Tier 3 of the Retirement System who while a City employee and on their retirement date, which shall occur on or after March 25, 2022, was employed by the Police Department, Harbor Department, or Recreation and Parks Department as a peace officer as defined in California Penal Code Section 830.1 or Section 830.31. Public Safety Officer Retired Member also shall include an Airport Peace Officer Retired Member who elected not to make a one-time lump sum payment of $5,700 on or before January 8, 2019 in exchange for the enhanced benefits provided by Sections 4.1007(a), 4.1008.1 and 4.1010.1 as set forth in Section 4.1002(e)(2). To the extent a Public Safety Officer Retired Member qualifies retroactively for the enhanced benefits provided for in Sections 4.1080.8.1 and 4.1080.10.1, LACERS will adjust those benefits accordingly. Regular Interest. Interest credited to the individual account of each member as provided in Charter Section 1162(b). Reserve Basis. A system which provides for the accumulation and maintenance of a fund which will at all times be equal to the difference between the present value of the obligations assumed and the present value of the money to be received for paying such obligations, where such present values are estimated in accordance with accepted actuarial methods and on the basis of an assumed rate of interest and the mathematical probabilities of the occurrence of such contingencies as affect both the payment of the assumed obligations and the receipt of money with which they are to be paid. Retirement Allowance or Allowance. An allowance granted under this article, together with all subsequent adjustments thereto, if any. Retired Member or Retired Tier 3 Member. A former member who is receiving a monthly benefit from Tier 3 of the Retirement System. A retired member shall not be considered a member for purposes of this article and, if re-employed as authorized in Charter Section 1164, shall continue to be a retired member. Retirement Fund. The trust fund established for the Retirement System in Charter Section 1154. Retirement System or System. The Los Angeles City Employees’ Retirement System (LACERS). Spouse. A person who is a party to a valid marriage. Tier 6. The Tier of the Fire and Police Pension Plan established in Charter Sections 1700 - 1726. (b) Wherever the phrase “Final Compensation” is used in this Article, it shall, unless a different meaning is clearly indicated by the context, have the following meaning: The final compensation of every member shall be calculated as an average of the monthly compensation earnable during the member’s last thirty-six (36) months of service or any other thirty-six (36) consecutive months of service designated by the member. Since employees are paid on a bi-weekly basis, rather than a monthly basis, the Board shall adopt appropriate rules to convert a member’s bi-weekly compensation earnable into an amount that represents the member’s equivalent compensation earnable for the thirty-six (36) month period that is to be used to deter- mine final compensation pursuant to this provision. If for any reason final compensation must be computed for any member who has completed fewer than thirty-six (36) months of continuous service, the salary for the missing months shall be at the rate of compensation for the member’s first month of service. This exception shall not apply if a member has completed any period of continuous service of thirty-six (36) months or longer for which the member will receive service credit. In calculating final compensation for the purposes of this article, compensation shall be limited to items of compensation designated as base salary by an applicable City ordinance or memorandum of understanding, and any items of compensation that are designated as pension based in an applicable memorandum of understanding or City ordinance. All other items of compensation shall be excluded from the calculation of final compensation. When calculating final compensation for an employee who began membership in the Retirement System after June 30, 1996, compensation taken into account in any Plan year may not exceed the annual compensation limits established under Internal Revenue Code section 401(a)(17), as adjusted for increases in the cost of living in accordance with Internal Revenue Code Section 401(a)(17)(B). (c) Whenever a reference is made in this Article to a specific section, such reference shall refer to a section contained in this chapter of the Los Angeles Administrative Code, unless expressly indicated otherwise by the text. (d) Words used in the singular form in this article and in Article 4 of Chapter 11 of Division 4 of this Code shall be construed to include the plural meaning, and words used in the plural form shall be construed to include the singular meaning, unless expressly indicated otherwise by the text. (e) Words used in the male form in this article and in Article 4 of Chapter 11 of Division 4 of this Code shall be construed to include the female meaning, and words used in the female form shall be construed to include the male meaning, unless expressly indicated otherwise by the text. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: Subsec. (a), Ord. No. 187,923, Eff. 7-9-23; Subsec. (a), Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.2 Membership in Tier 3.

Sec. 4.1080.2. Membership in Tier 3. (a) Membership Provisions. Effective February 21, 2016, and ongoing, every employee shall become a member of Tier 3 of the Retirement System on the first day of employment in a position with the City in which the employee is not excluded from membership pursuant to the provisions of Subsection (c) of this section, unless the employee qualifies for Tier 1 membership pursuant to the exceptions to Tier 3 membership set forth in Subsection (b). A City employee shall cease to be a member of the Retirement System upon termination of employment. A City employee shall also cease to be a member if a change in the employee’s employment results in an exclusion from membership pursuant to the provisions of Subsection (c) of this section or if the employee’s membership has been terminated. A member or former member of LACERS who, after January 1, 2014, became ineligible to participate in LACERS by reason of transfer (including promotion, displacement, reclassification, or any other employment status change) to the Department of Water and Power, whose accumulated LACERS contributions remained on deposit in the Retirement Fund, and who is also a current, former, or retired member of the Water and Power Employees’ Retirement Plan (WPERP), shall be considered for retirement eligibility purposes only to be a member or former member of LACERS at the time such member or former member applies for retirement or deferred service retirement, as applicable, from LACERS, and shall be entitled to have the member’s or former member’s service and/or service credit with LACERS as provided in LACERS plan provisions governing Tier 1 or Tier 3, as applicable. As used herein, “service credit” shall have the meaning ascribed to it under Section VII.F of the plan provisions governing WPERP Tier 2. (b) Exceptions from Tier 3 Membership for Members Who Qualify for Tier 1 Membership. (1) Former Tier 1 Member with Contributions on Deposit. A former Tier 1 member who returns to membership in the Retirement System on or after February 21, 2016, shall return to membership in Tier 1 if the former member has pre-February 21, 2016, contributions that remain on deposit with the Retirement Fund on the date the former member begins City service in a position in which the former member again becomes eligible for membership in the Retirement System. In the event a former member’s pre-February 21, 2016, contributions have been forfeited to the Retirement Fund, the former member shall return to membership in Tier 1, provided that the former member is relieved from such forfeiture and said funds are returned to the former member’s individual account. Former members may not qualify to return to Tier 1 membership under this paragraph by making back contributions or redeposits of contributions after re-entry into City service. (2) Tier 1 Disability Retirees Returned to Employment. A Tier 1 disability retiree who is returned to City employment on or after February 21, 2016, as provided in Subsections 4.1008(e) or (f), shall return to membership in Tier 1. (3) Tier 2 Disability Retirees Returned to Employment. A Tier 2 disability retiree who is returned to City employment on or after February 21, 2016, as provided in Subsections 4.1058(e) or (f), shall return to membership in Tier 1. (4) Former Tier 2 Member with Contributions on Deposit. A former Tier 2 member who returns to membership in the Retirement System on or after February 21, 2016, shall return to membership in Tier 1 if the former member has pre-February 21, 2016, contributions that remain on deposit with the Retirement Fund on the date the former member begins City service in a position in which the former member again becomes eligible for membership in the Retirement System. In the event a former member’s pre-February 21, 2016 contributions have been forfeited to the Retirement Fund, the ormer member shall return to membership in Tier 1, provided that the former member is relieved from such forfeiture and said funds are returned to the former member’s individual account. Former members may not qualify to return to Tier 1 membership under this paragraph by making back contributions or redeposits of contributions after re-entry into City service. The City shall contribute the funds necessary to make the Retirement Fund whole, as determined by the actuary for the Retirement System, for any contributions that would have been made by the City and the former Tier 2 member had that former member been making contributions as a member of Tier 1 from the former member’s initial date of membership in LACERS. Such contributions will reflect the difference between the Tier 1 and Tier 2 normal cost rates calculated for the affected Tier 2 members adjusted with interest at the assumed earnings rate. Any such back contributions made by the City shall not be credited to the former member’s account, but shall be contributed solely for the purpose of making the Retirement Fund whole. (5) Tier 2 Members. All employees who entered LACERS membership between July 1, 2013, and February 21, 2016, as Tier 2 members shall be members of Tier 1. The City shall contribute the funds necessary, as determined by the actuary for the Retirement System, to make the Retirement Fund whole for any contributions that would have been made by the City and all former Tier 2 members had those former Tier 2 members been members of Tier 1 from their respective initial dates of membership in LACERS. Such contributions will reflect the difference between the Tier 1 and Tier 2 normal cost rates calculated for the affected Tier 2 members adjusted with interest at the assumed earnings rate. Any such back contributions made by the City shall not be credited to the former Tier 2 member’s account but shall be contributed solely for the purpose of making the Retirement Fund whole. (6) Certain Limited Term Retirement Plan Members. An elected official who was a member of the Limited Term Retirement Plan (LTRP) on February 20, 2016, and subsequently becomes a member of the Retirement System shall become a member of Tier 1, rather than Tier 3, provided that the elected official’s service as an elected official was continuous from February 20, 2016, until the date the elected official became a member of the Retirement System and all of the funds in the elected official’s individual account with the LTRP are transferred to the elected official’s member account with the Retirement System pursuant to the provisions of Section 4.1080.18(c)(1). (7) Certain Part-Time Employee Members. As provided in Subsection (d), employees who first commenced employment with the City prior to February 21, 2016, in a position eligible for part-time employee membership pursuant to the requirements of Subsection (c)(8), who become eligible for LACERS membership on or after February 21, 2016, shall become members of LACERS Tier 1. An employee who first commenced employment with the City in a position eligible for part-time employee membership prior to February 21, 2016, who terminates employment with the City but subsequently returns to City employment on or after February 21, 2016, and thereafter becomes eligible for LACERS membership, shall become a member of Tier 1. (8) Airport Peace Officers Appointed Prior to January 7, 2018. Effective January 7, 2018, all Members of Tier 3 who were appointed prior to January 7, 2018 and who, on that date, were sworn in, as provided by Penal Code Section 830.1, to perform police or firefighting duties for the Department of Airports, in class codes 3225-1, 3225-2, 3225-3, 3202-0, 3202-1, 3202-2, 3236, 3226-0, 3226-1, 3226-2, 3227, 3203, 3203-9, 3228-0, 3228-1, 3228-2, 3205, 3234 or 3232, shall be Members of Tier 1 of the Retirement System and shall be subject to all the benefits and conditions of entitlement of that tier, including the obligation to make an irrevocable written election to either remain in Tier 1 of the Retirement System as an Airport Peace Officer Member or become a member of Tier 6 of LAFPP, as described in Section 4.1002(e). Upon becoming a Member of Tier 1 of the Retirement System pursuant to this section, the Member's irrevocable written election under Section 4.1002(e) shall take effect in the manner described in that section. Such Members shall not be entitled to elect to remain in Tier 3 of the Retirement System. The Department of Airports shall contribute to the Retirement System the funds necessary, as determined by the actuary for the Retirement System, to make the Retirement Fund whole for any contributions that would have been made by the City and these former Tier 3 Members had those members been members of Tier 1 from their respective initial dates of membership in LACERS. Such contributions shall be made regardless of whether a former Tier 3 Airport Peace Officer Member elects to remain in Tier 1 of the Retirement System or become a member of Tier 6 of LAFPP. Such contributions will reflect the difference between the Tier 1 and Tier 3 normal cost rates calculated for the affected Tier 3 members adjusted with interest at the assumed earnings rate. Any such back contributions made by the Department of Airports shall not be credited to any individual member’s account but shall be contributed solely for the purpose of making the Retirement Fund whole. (c) Exclusions from Membership. The following employees shall not be members of the Retirement System: (1) Persons employed by the Board of Education or School District. (2) Persons serving on any Board of Commissioners whose compensation consists of attendance fees per meeting attended. (3) Members of the Fire and Police Pension Plan and members of the Water and Power Employees’ Retirement Plan, provided; however, that this exclusion shall not operate during any period of City service in which any such person is employed in any capacity which renders that person ineligible for current membership in said plans. Nothing in this chapter shall be construed to prevent any person entitled to the payment of any benefit on account of service as a member of the Fire and Police Pension Plan or the Water and Power Employees’ Retirement Plan from receiving payment on account of any benefit to which such person is entitled as a member of this Retirement System; provided, nevertheless, that no payment shall be made under provisions of this chapter, based upon any period of service for which such person is entitled to receive or is receiving any benefit, under the Fire and Police Pension Plan or the Water and Power Employees’ Retirement Plan. (4) Inmates of City institutions who are allowed compensation for such services as they are able to perform. (5) Persons in City institutions principally for the purpose of receiving training but who receive compensation. (6) Persons employed under contract for a definite period or for the performance of a particular special service. (7) Persons employed only on call or for seasonal work. (8) Any person employed on an intermittent, temporary, or part-time basis, unless the person (i) is a member at the time the person commences to serve on such a basis; or (ii) the person’s appointing authority certifies to the Board of Administration, under penalty of perjury, that the person’s employment is regular and continuous and will likely extend for at least one year and require service for at least one-half (1/2) the time required of full-time employees in the same group or class of service; or (iii) the person’s appointing authority certifies to the Board of Administration, under penalty of perjury, that the person has satisfied the requirements for certification as a part-time employee member of the Retirement System, as such requirements have been set forth under an applicable memorandum of understanding. (9) Any officer of the City elected for a fixed term who files a written declaration of the officer’s desire not to become a member of the System within 90 days following the last day of the calendar month in which the Board received notice from the City Clerk indicating the officer’s eligibility to opt out of membership in the System. When the declaration is filed, any contributions already taken attributable to the fixed term to which the officer was just elected, including interest thereon, shall be transferred to the officer’s account with the Limited Term Retirement Plan and said officer shall have no right to benefits from the System for any periods for which such contributions were taken. Any officer who has filed such a declaration may revoke it in writing and, upon filing the written revocation with the Board of Administration, shall become a member of the System. In addition to persons elected for a fixed term as an officer of the City, any person appointed to fill a vacancy in an elected office for a fixed term, whether for the full remainder of such term or any portion thereof, may choose not to become a member of the System by filing the declaration procedure provided in this paragraph. Such a person shall be considered an elected official of the City for purposes of participation in the Limited Term Retirement Plan. Notwithstanding the foregoing, whenever any retired member of the System is elected as an officer of the City, the retired member shall not re-enter membership in the System, but shall instead become a participant in the Limited Term Retirement Plan, during which time the retired member shall continue to receive benefits as a retired member of the System. (10) Any person undergoing training who will become a member of the Fire and Police Pension Plan upon completion of training. (11) Any retired member of the System employed by the City on a temporary basis not to exceed one hundred and twenty (120) days pursuant to Charter Section 1164. (d) Part-Time Employee Members. Employees who qualify for membership in the Retirement System pursuant to Subsection (c)(8) herein shall be referred to as “part-time employee members”. As provided in Subsection (b)(7), employees who commence employment with the City prior to February 21, 2016, in a position eligible for part-time employee membership in LACERS pursuant to the requirements of Subsection (c)(8), who become eligible for part-time employee membership pursuant to the requirements of Subsection (c)(8) on or after February 21, 2016, shall become members of LACERS Tier 1. Part-time employee members shall have their compensation earnable prorated based upon hours paid per pay period for purposes of the payment of member contributions in Section 4.1080.3(a) and 4.1080.3(b), and shall receive prorated service credit based on the hours worked per pay period for purposes of the calculation of their service retirement allowance, deferred service retirement allowance, and the amount of the retiree health subsidy to which they are entitled, if any, under Chapter 11 Division 4 of this Code. A person who qualifies as a part-time employee member shall continue in this status until the person’s status changes to that of a full-time employee or until the person’s membership in the Retirement System is terminated. Any part-time employee member whose employment status changes in such manner that the part-time employee member would be ineligible for membership pursuant to the provisions of Subsection (c)(8) if not already a member, may file a written application, together with proof of status change, with the Board of Administration requesting that the part-time employee member’s membership in the Retirement System be terminated. Provided that the part-time employee member provides sufficient proof of status change, the Retirement System shall approve the request. If such request is approved, the former member shall become a member of the Pension Savings Plan for Part-time, Seasonal and Temporary Employees established in Chapter 16 of this Code, provided that the former member otherwise qualifies to participate in such plan. Unless federal law permits a withdrawal of contributions, the former member’s accumulated contributions shall remain in the fund so long as the former member continues to be employed, in any capacity, by the City. (e) LACERS Peace Officer Member. A LACERS Peace Officer Member shall make an irrevocable election in writing whether to remain a LACERS Member or to become a Member of Tier 6 in lieu of membership in LACERS and to transfer LACERS Service to Tier 6, on the terms and conditions set forth in Subdivision (1) below and further set forth in Charter Section 1709 and Section 4.2216 of this Code. (1) Election for LACERS Peace Officer Members Actively Employed as of January 12, 2025. (A) Election Requirements. LACERS shall have the authority to administer the election process consistent with the below requirements, including to create written election forms, require counseling, promulgate election filing rules and procedures, and determine the election period and deadlines. (i) Mandatory Counseling Sessions. Every LACERS Peace Officer Member shall attend a mandatory counseling session administered by LACERS, in coordination with the Department of Recreation and Parks, in order to make an informed and voluntary decision whether to transfer to Tier 6 or to remain a LACERS Member. The counseling sessions shall be held at dates and times established by LACERS and LAFPP. The counseling sessions shall include, but shall not be limited to, information regarding a comparison of the benefits offered by each plan. (ii) Irrevocable Election to Transfer or Remain. Every LACERS Peace Officer Member shall file a written election form with LACERS indicating whether the Member elects to transfer to Tier 6 or to remain a LACERS Member by the election deadline, which shall be January 9, 2026, or an earlier date selected by the Board of Fire and Police Pension Commissioners and the LACERS Board of Administration. A LACERS Peace Officer Member’s failure to file an election form before the election deadline shall be deemed an irrevocable election to remain a LACERS Member. (iii) Irrevocable Agreement to Transfer All Prior Service. A LACERS Peace Officer Member electing to transfer to Tier 6 must agree to transfer all prior LACERS Service to Tier 6 pursuant to the requirements set forth in Charter Section 1709 and Section 4.2216 of this Code, and to forfeit any and all benefits administered by LACERS. A LACERS Peace Officer Member shall file their election form to transfer to Tier 6 from LACERS as provided in Subparagraph (ii) above. (B) Election and Service Transfer Shall Be Irrevocable. Consistent with Charter Section 1709(b)(3), a LACERS Peace Officer Member’s election to remain a LACERS Member or transfer to Tier 6 shall be irrevocable after LACERS accepts the election form. Neither the Board of Fire and Police Pension Commissioners nor the LACERS Board of Administration shall have any authority to revoke a LACERS Peace Officer Member’s election or allow transfers after the election deadline, except as provided by Section 4.2216. (C) Transfer Effective Date. A LACERS Peace Officer Member’s election to transfer to Tier 6 shall be effective on January 11, 2026, or an earlier date selected by the Board of Fire and Police Pension Commissioners and the LACERS Board of Administration. (D) Responsibility for Payment. To ensure cost neutrality for the Retirement System, the City shall pay the full actuarial cost of the transfer of membership and LACERS Service and all associated costs and expenses as set forth in Charter Section 1709 and Section 4.2216 of this Code, as well as all costs and expenses incurred by the Retirement System in connection with administering the election process for LACERS Peace Officer Members, excluding LACERS staff time dedicated to administering the election process, which may be reimbursed at the City’s discretion. Mandatory reimbursement includes but is not limited to the following costs and expenses: the cost of any necessary reports prepared by the Retirement System’s actuary, the cost of programming any changes to the pension administration system, and any legal expenses incurred by the Retirement System. The City shall pay all costs and expenses associated with Members of the Department of Recreation and Parks who elect to transfer. LACERS shall be responsible for preparing invoices for all costs and expenses incurred, and submitting them to the City for review and approval, provided that any requests for reimbursement of LACERS staff time shall be submitted as a separate invoice. (E) Board’s Administration of the Program. The LACERS Board of Administration shall administer the Program and adopt all rules necessary to implement this section. The LACERS Board of Administration shall determine any factual questions arising in connection with the Program, and shall take all appropriate action. The Board’s determination shall be final and binding on all parties. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: Subsec. (a) amended and Subsec. (b)(8) added, Ord. No. 184,853, Eff. 4-6-17; Subsecs. (c)(9) and (d) amended and Subsec. (e) added, Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.3 Member Contributions.

Sec. 4.1080.3. Member Contributions. (a) Normal and Survivor Contribution Rate. Each member shall contribute by salary deduction to the Retirement Fund at the rate of seven percent (7%) of the member’s compensation earnable. Of this seven percent (7%), one-half percent (0.5%) shall be the survivor contribution portion, and the remaining six and one-half percent (6.5%) shall be the normal contribution. Contributions paid pursuant to this section shall be deposited into each member’s individual account and credited with interest as provided in Charter Section 1162. No portion of a member’s contributions shall be paid into the 401(h) account. No portion of a member’s contributions shall be credited to the ERIP Cost Obligation under the Early Retirement Incentive Program provided by Section 4.1033 of this Code. The ERIP Cost Obligation is not an obligation of Tier 3 members, and, conversely, the recoupment by the Retirement System of the ERIP Cost Obligation shall have no impact on the seven percent (7%) normal contribution rate for Tier 3 members. (b) Additional Contribution to Defray Cost of Providing Retiree Medical Plan Premium Subsidy. In addition to the contributions required pursuant to Subsection (a) herein, each member shall contribute by salary deduction four percent (4%) of the member’s compensation earnable to defray the cost to the City of providing the benefit set forth in Section 4.1126. The rate of the additional contribution described in this subsection is intended to defray the cost to the City to provide the benefit set forth in Section 4.1126. No portion of a member’s contributions shall be paid into the 401(h) account. (c) Pick Up of Employee Contribution. The City shall pick up, by salary deduction, all employee contributions as provided in Sections 4.1500 through 4.1504 of Chapter 15 of Division 4 of this Code to the extent that the City’s pick up of employees’ contributions continues to be excludable from the gross income of the affected employees under the provisions of Internal Revenue Code Section 414(h)(2). (d) Optional Additional Contributions under Larger Annuity Program Established by the Board. The Board of Administration shall, by rule, provide for the making by members of additional contributions to provide for a larger annuity benefit at the time of retirement. A member shall not be permitted to make such additional contributions, however, if doing so would cause the member’s benefits to exceed the Internal Revenue Code limitations referenced in Section 4.1080.26. All larger annuity benefits funded by the making of additional contributions by members, as authorized in this section, shall be determined by the actuary for the Retirement System to be cost-neutral. Solely for the purpose of making additional contributions to provide a larger annuity benefit at the time of retirement, the Board of Administration may accept, subject to any limitations imposed by federal law, a direct rollover distribution of funds from the City of Los Angeles 457 Deferred Compensation Plan after the date of the member’s retirement provided that: the member’s application to purchase a larger annuity benefit is received prior to the effective date of the member’s retirement; the member, prior to the member’s retirement, shall have provided the Deferred Compensation Plan with the written authorization that is required for funds to be transferred to the Retirement System immediately after the member’s retirement; the rollover is completed as soon as administratively feasible; and the larger annuity benefit is not payable to the member until after the funds have been received. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: Subsec. (d), Ord. No. 184,853, Eff. 4-6-17.

Los Angeles Administrative Code § 4.1080.4 Rights of Former Members to Refund of Contributions and to Leave Contributions on Deposit in Retirement Fund.

Sec. 4.1080.4. Rights of Former Members to Refund of Contributions and to Leave Contributions on Deposit in Retirement Fund. “Former member” shall include both a City employee who ceases to be a member upon separating from City service and a City employee who continues to be employed by the City, but becomes ineligible for membership in the Retirement System. For purposes of this section, former member shall not include, a retired member who is receiving any retirement allowance provided in this Article. (a) Refund of Contributions. Upon written demand made to the Board of Administration, a former member of Tier 3 shall be paid the former member’s accumulated contributions. But contributions shall not be refunded to a former member who is employed in any capacity by the City unless such a refund is permitted under federal law. After a former member’s contributions have been refunded, the former member shall have no right to any benefits provided by the Retirement System. (b) Contributions Remain in the Fund. A former member of Tier 3 may permit the former member’s accumulated contributions to remain in the Retirement Fund. A former member’s individual account shall be credited with regular interest in the same manner as applies to a member’s individual account. A former member whose contributions remain on deposit in the Retirement Fund and who is eligible for service retirement may apply to retire as provided in this article. If such former member fails to file a written retirement application prior to attaining age seventy and one-half (70 1/2), the Retirement System, pursuant to rules to be adopted by the Board of Administration, shall make such mandatory minimum distributions as are required by the Internal Revenue Code. If mandatory minimum distributions cannot be paid to a former member for any reason, such as the former member’s failure to cooperate or where the former member’s whereabouts is unknown and the Retirement System has followed Internal Revenue Service procedures to locate the former member, then such funds shall be forfeited to the Retirement Fund, provided that the former member shall be relieved from such forfeiture upon the making of a valid claim for relief, determined at the sole discretion of the Board of Administration. If a former member’s years of service are insufficient to qualify the former member for a deferred service retirement, and the former member fails to request a refund of contributions pursuant to Subsection (a) above within ten (10) years from the date the former member’s membership terminated or from the date the former member was last employed by the City, whichever occurs later, the former member’s accumulated contributions shall be forfeited to the Retirement Fund. The former member shall be relieved from such forfeiture, however: (1) upon returning to membership in the Retirement System, at which time said funds shall be returned to the former member’s individual account pursuant to rules to be adopted by the Board of Administration; or (2) upon making a valid claim for relief from forfeiture, as determined at the sole discretion of the Board of Administration. If any such former member attains age seventy and one-half (70 1/2) with contributions still on deposit in the former member’s account, the Retirement System, pursuant to rules to be adopted by the Board of Administration, shall make such mandatory minimum distributions as are required by the Internal Revenue Code. In the event that a former member whose contributions or other benefits have been forfeited pursuant to this subsection is deceased, any person or entity who would be entitled to the payment of the former member’s funds upon the former member’s death may make a claim for relief from forfeiture on the deceased’s behalf. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.5 Eligibility for Service Retirement by Employees; Retirement Factors; Application Requirements.

Sec. 4.1080.5. Eligibility for Service Retirement by Employees; Retirement Factors; Application Requirements. (a) Eligibility for Service Retirement and Retirement Factors. This subsection sets forth the age and service eligibility requirements and retirement factors for Tier 3 members who retire directly from City employment. (1) Early Retirement Prior to Age 60. A Tier 3 member with thirty (30) or more years of service, including at least five (5) years of continuous City service, shall be eligible to retire prior to age sixty (60) with a retirement factor of two percent (2%). (i) If the member is age fifty-five (55) or older at the date of retirement, the member’s retirement allowance shall not be subject to reduction on account of age. (ii) If the member is younger than age fifty-five (55) at the date of retirement, the member’s retirement allowance shall be reduced by the applicable early retirement reduction factor set forth in Section 4.1080.7, Subsection (c). (2) Normal Retirement at Age 60. (i) A Tier 3 member shall be eligible to retire at age sixty (60) or older with a retirement factor of one and one-half percent (1.5%), provided the member shall have at least ten (10) years of service, including at least five (5) years of continuous City service. (ii) A Tier 3 member shall be eligible to retire at age sixty (60) or older with a retirement factor of two percent (2%), provided the member shall have at least thirty (30) years of Service, including at least five (5) years of continuous City service. (3) Enhanced Retirement at Age 63. (i) A Tier 3 member shall be eligible to retire after reaching age sixty-three (63) with a retirement factor of two percent (2%), provided the member has at least ten (10) years of service, including at least five (5) years of continuous City service. (ii) A Tier 3 member shall be eligible to retire after reaching age sixty-three (63) with a retirement factor of two and one-tenth percent (2.1%), provided the member has at least thirty (30) years of service, including at least five (5) years of continuous City service. (b) Continuous City Service Requirement. Service purchased under Section 4.1080.20 shall not count toward establishing the minimum five (5) years of continuous City service required for retirement under this section. The requirement for five (5) years of continuous City service set forth in this section, however, may be satisfied based upon service with a reciprocal system to the extent necessary to comply with the provisions of Section 4.1096. (c) Service with the Water and Power Employees’ Retirement Plan. Service with the Water and Power Employees’ Retirement Plan (WPERP) shall not be considered for the purpose of determining the member’s length of service for retirement eligibility under this section unless such service was transferred to the Retirement System pursuant to reciprocity between LACERS and WPERP as provided by current Section 4.1095 or former Section 4.1060 of this Code, in which case LACERS shall consider such service to the extent required by those Code sections. (d) Retirement Application Requirements. A Tier 3 member who is eligible for retirement under this section may file a service retirement application with the Board of Administration specifying a retirement date. The application shall be filed not less than thirty (30) or more than sixty (60) days prior to the requested retirement date, except that in the event a member has been notified by the City that the member will be laid off, the application may be filed less than thirty (30) days in advance and shall be accepted, provided it is filed with the Board while the member is still employed and specifies a retirement date prior to the member’s termination. Under no circumstance shall an applicant be entitled to a retirement date earlier than the date upon which the retirement application is filed. (e) Calculation of Retirement Allowance. A member who retires under this section shall have the member’s retirement allowance calculated as set forth in Section 4.1080.7. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.6 Eligibility for Deferred Service Retirement by Former Members; Retirement Factors; Application Requirements.

Sec. 4.1080.6. Eligibility for Deferred Service Retirement by Former Members; Retirement Factors; Application Requirements. (a) Eligibility for Deferred Service Retirement and Retirement Factors. This subsection sets forth the age and service eligibility requirements, and the applicable retirement factors, for deferred service retirement for Tier 3 members. To be eligible for a deferred service retirement from Tier 3, a former member’s Tier 3 contributions must remain on deposit in the Retirement Fund. (1) Full Retirement with Unreduced 1.5% Retirement Factor. A former member shall be eligible for a full (unreduced) deferred service retirement allowance: (i) at age sixty (60) or older, with five (5) years of continuous City service, provided that ten (10) years have elapsed since the former member first became a member of the Retirement System; or (ii) at age seventy (70) or older, with five (5) years of continuous City service, regardless of the number of years that have elapsed since the former member first became a member of the Retirement System. A former member who is eligible for full (unreduced) deferred service retirement under this subsection shall have the former member’s retirement allowance calculated as set forth in Section 4.1080.7, applying a one and one-half percent (1.5%) retirement factor. (2) Full Retirement with Unreduced 2.0% Retirement Factor. A former member shall be eligible for a full (unreduced) deferred service retirement allowance: (i) at age sixty (60), with thirty (30) years of continuous City service, provided that ten (10) years have elapsed since the first date of membership; or (ii) at age sixty-three (63), with ten (10) years of service, including five (5) years of continuous City service. A former member who is eligible for full (unreduced) deferred service retirement under this subsection shall have the former member’s retirement allowance calculated as set forth in Section 4.1080.7, applying a two percent (2.0%) retirement factor. (3) Full Retirement with Unreduced 2.1% Retirement Factor. A former member shall be eligible for a full (unreduced) deferred service retirement allowance at age sixty-three (63), with thirty (30) years of continuous City service, provided that ten (10) years have elapsed since the first date of membership. A former member who is eligible for full (unreduced) deferred service retirement under this subsection shall have the former member’s retirement allowance calculated as set forth in Section 4.1080.7, applying a two and one-tenths percent (2.1%) retirement factor. (4) Early Retirement with 1.5% Retirement Factor and Age Reduction Factor. A former member who is at least age fifty-five (55) but not yet sixty (60), with five (5) years of continuous City service, may retire with an age-based reduced retirement allowance, provided ten (10) years have elapsed since the former member first became a member of the Retirement System. A former member who is eligible for early retirement under this subsection shall have the former member’s retirement allowance calculated as set forth in Section 4.1080.7, applying a one and one-half percent (1.5%) retirement factor, with an age-based early retirement reduction factor as set forth in Section 4.1080.7, Subsection (c). (b) Continuous Service Requirement. Service purchased under Section 4.1080.20 shall not count toward establishing the minimum five years of continuous City service required for retirement under this section. The requirement for five years of continuous City service set forth in this section, however, may be satisfied based upon service with a reciprocal system to the extent necessary to comply with the provisions of Section 4.1096. A former Member does not need to have five years of continuous service if the former Member has been a member while employed for any period of time as a part-time employee whose membership terminates for any reason on or after October 18, 1993. (c) Service with the Water and Power Employees’ Retirement Plan. A former member whose contributions remain on deposit with the Retirement System and who either: (1) is employed in a position with the Department of Water and Power (DWP) in which the former member is a member of WPERP; or (2) is a retiree of the DWP who qualified for retirement under Tier 1 of WPERP with a Minimum Pension C, or who qualified for retirement from Tier 2 of WPERP under Subsection F of Section VIII, shall be eligible to retire as a former member under the provisions of this section. Service with the Water and Power Employees’ Retirement Plan (WPERP) shall be considered for the purpose of determining the member’s length of service for retirement eligibility under this section where such service was transferred to the Retirement System pursuant to reciprocity between LACERS and WPERP as provided by current Section 4.1095 or former Section 4.1060 of this Code. LACERS shall consider such service to the extent required by those Code sections. (d) Application Requirements. A former member of Tier 3 who is eligible for a deferred service retirement must notify the Retirement System in writing when the former member wants to retire, provided that the date of the former member’s retirement may not be earlier than the date that the written notification is received by the System. (e) Calculation of Retirement Allowance. A former member who retires under this section shall have the former member’s retirement allowance calculated as set forth in Section 4.1080.7. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: Subsec. (b), Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.7 Calculation of Service and Deferred Service Retirement Allowance.

Sec. 4.1080.7. Calculation of Service and Deferred Service Retirement Allowance. (a) Calculation Formula. The service retirement allowance for a member who is eligible to retire under Section 4.1080.5, and the deferred service retirement allowance for a former member who is eligible to retire under Section 4.1080.6, shall be calculated pursuant to the following formula: Retirement factor × (multiplied by) City Service Credit × (multiplied by) final compensation = (equals) service retirement allowance. Each service retirement allowance shall be allocated between the following two components: (1) An annuity which shall be the actuarial equivalent of the retiree’s accumulated contributions at the time of retirement (excluding any additional contributions paid to provide a larger annuity at the time of retirement), calculated in accordance with approved actuarial methods as of the date of retirement; and (2) A pension, in the amount of the remaining balance, payable to the retiree on account of the retiree’s service. (b) City Service Credit Based Upon Time Working for the Department of Water and Power under the Water and Power Employees’ Retirement Plan. In calculating the service or deferred retirement allowance pursuant to the formula set forth in Subsection (a), City service credit based upon service with the Water and Power Employees’ Retirement Plan (WPERP) shall be included where such service credit was transferred to the Retirement System pursuant to reciprocity between LACERS and WPERP, as provided by current Section 4.1095 or former Section 4.1060 of this Code. LACERS shall consider such service credit to the extent required by those Code sections. (c) Age Based Reduction Factor for Early Retirement. For members who retire pursuant to Section 4.1080.5(a)(1)(ii), and former members who retire pursuant to Section 4.1080.6(a)(4), an age-based reduction shall be made by multiplying the retirement allowance as calculated in Subsection (a) by the factor set forth in the table. Early Retirement Reduction Factors 45 | 0.6250 45 1/4 | 0.6325 45 1/2 | 0.6400 45 3/4 | 0.6475 46 | 0.6550 46 1/4 | 0.6625 46 1/2 | 0.6700 46 3/4 | 0.6775 47 | 0.6850 47 1/4 | 0.6925 47 1/2 | 0.7000 47 3/4 | 0.7075 48 | 0.7150 48 1/4 | 0.7225 48 1/2 | 0.7300 48 3/4 | 0.7375 49 | 0.7450 49 1/4 | 0.7525 49 1/2 | 0.7600 49 3/4 | 0.7675 50 | 0.7750 50 1/4 | 0.7825 50 1/2 | 0.7900 50 3/4 | 0.7975 51 | 0.8050 51 1/4 | 0.8125 51 1/2 | 0.8200 51 3/4 | 0.8275 52 | 0.8350 52 1/4 | 0.8425 52 1/2 | 0.8500 52 3/4 | 0.8575 53 | 0.8650 53 1/4 | 0.8725 53 1/2 | 0.8800 53 3/4 | 0.8875 54 | 0.8950 54 1/4 | 0.9025 54 1/2 | 0.9100 54 3/4 | 0.9175 55 | 0.9250 55 1/4 | 0.92875 55 1/2 | 0.93250 55 3/4 | 0.93625 56 | 0.94000 56 1/4 | 0.94375 56 1/2 | 0.94750 56 3/4 | 0.95125 57 | 0.95500 57 1/4 | 0.95875 57 1/2 | 0.96250 57 3/4 | 0.96625 58 | 0.97000 58 1/4 | 0.97375 58 1/2 | 0.97750 58 3/4 | 0.98125 59 | 0.98500 59 1/4 | 0.98875 59 1/2 | 0.99250 59 3/4 | 0.99625 60 and over | 1.00 (d) Adjustment for Prior Disability Retirement. The retirement allowance calculated in Subsection (a) shall be subject to the following adjustment, if applicable. If the retiree had previously been on disability retirement, the retiree’s service retirement allowance shall be reduced by an amount equal to the annuity which the total of the disability annuity payments made to the retiree would have provided had they still been part of the retiree’s accumulated contributions at the time of retirement unless, upon returning to service from disability retirement, a member elected, as provided by Board rule, to make additional contributions in order to restore part or all of the retiree’s annuity. (e) Adjustment for Prior Minimum Distribution. The retirement allowance calculated in Subsection (a) shall be subject to the following adjustment, if applicable. If the retiree previously received any minimum distribution required by the Internal Revenue Code, the retiree’s service retirement allowance shall be subject to adjustment as provided in rules to be adopted by the Board of Administration. (f) Cap on Allowances. In no event shall any Tier 3 retirement allowance exceed eighty percent (80%) of the member or former member’s final compensation, except where the allowance is based solely upon the annuity component funded by the retiree’s accumulated contributions and thus does not include a pension component. The eighty percent (80%) of final compensation limitation upon the retirement allowance set forth above, which is subject to one exception as noted, shall apply to the member or former member’s retirement allowance prior to any adjustments that may be required as a result of the purchase of an additional annuity, the provision for a continuance to a survivor, or any other election authorized in this section. (g) Internal Revenue Limitations. All Internal Revenue Code limitations set forth in Section 4.1080.1(b) shall be applicable to benefits payable under Tier 3. In addition, Tier 3 members or former members shall not be entitled to the payment of benefits to the extent such benefits are reduced by the limitations on benefits imposed by Section 415 of the Internal Revenue Code. Tier 3 retirees shall not be eligible to participate in the Excess Benefit Plan established in Section 4.1800. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: Subsec. (c), Ord. No. 184,853, Eff. 4-6-17.

Los Angeles Administrative Code § 4.1080.8 Disability Retirement.

Sec. 4.1080.8. Disability Retirement. (a) Application for Disability Retirement. Any Member who has five (5) or more years of Continuous Service and who has become physically or mentally incapacitated and who is incapable, as a result thereof, of performing the Member’s duties, may be retired upon written application of such Member, or any person acting the Member’s behalf, or of the head of the department in which such Member is employed. Where the Member’s incapacity has been continuous from the discontinuance of such service, any application for disability retirement may be made at any time within, but not exceeding, one (1) year after the discontinuance of the service of such employee or the termination of any duly authorized sick leave with pay. (b) Disability Determination. The Board shall cause each Member who applies for disability retirement to be examined by, and a written report thereon rendered by, at least three regularly licensed, practicing physicians selected by the Board. If the Member is terminally ill, however, the Board only shall require the Member to be examined by one such physician selected by the Board. If, upon considering the report(s) of such physician(s) and such other evidence as shall have been presented to it in connection with the disability retirement application, the Board finds that: (1) the Member has become physically or mentally incapacitated and is incapable, as a result thereof, of performing the Member’s duties; and (2) such disability was not due to intemperance unattributable to a physical or mental impairment, or the willful misconduct of such Member, then the Board shall determine that the Member shall be retired as of the date of the discontinuance of the Member’s service on account of such disability or termination of sick leave with pay. (c) Disability Retirement Allowance. Any Member retired on account of disability shall receive a disability retirement allowance that shall consist of: (1) An annuity which shall be the actuarial equivalent of the Member’s Accumulated Contributions at the time of the Member’s retirement, calculated in accordance with approved actuarial methods as of the date of retirement; and (2) A pension which shall be in such an amount that the same, when added to that portion of the Member’s annuity not derived from additional contributions paid to provide a larger annuity at the time of retirement, shall be a sum which shall be equal to one-seventieth (1/70) of the Member’s Final Compensation, as defined in Section 4.1080.1(b), calculated as of the date of retirement, multiplied by the number of years of City Service Credit of such Member. If the sum resulting from this calculation should be an amount that represents less than one-third (1/3) of the Member’s Final Compensation, the disability retirement allowance shall be one-third (1/3) of the Member’s Final Compensation. (d) Death of Applicant Prior to Board Action. Whenever the Board shall have before it for consideration an application for disability retirement by a Member who died while they were waiting for the application to be processed and prior to the Board’s receipt of the physician reports required under Subsection (b) of this section, a disability retirement may be granted on the basis of fewer than three medical reports or no such reports subject to the following provisions: The Board must find: (1) That the applicant was physically or mentally incapacitated since the discontinuance of service and incapable of performing the duties of the applicant’s position; and (2) That the disabling condition(s) and death of the applicant were not due to the applicant’s intemperance unattributable to a physical or mental impairment or willful misconduct. The Board shall have the authority to adopt all necessary rules to implement the provisions of this subsection including, but not limited to, rules regarding the type and quantity of evidence required to make the determination required herein. In the event that an applicant’s disability retirement is granted by the Board after their death, whether pursuant to the provisions of this subsection or based upon three or more reports that were obtained from physicians selected by the Board, and they leave a survivor eligible for a continuance of their disability retirement allowance as provided in Section 4.1080.12, the disability retirement allowance payable to such deceased Member shall be reduced so as to provide for a one hundred percent (100%) disability survivorship allowance as if such deceased applicant had elected to provide a one hundred percent (100%) continuance benefit under the provisions of Section 4.1080.14(a)(1). (e) Review of Disability Retirees. The Board, from time to time in its discretion, may require any beneficiary under the age of sixty (60) years who shall have been retired because of disability to submit to medical examination by one or more regularly licensed practicing physicians selected by the Board. Upon the basis of such examination and other proper evidence, said Board shall determine whether such beneficiary is still incapacitated for service in the position held by the beneficiary at the time of the beneficiary’s retirement. If the Board determines that such beneficiary is not so incapacitated, the beneficiary shall be restored to duty in the position held by them at the time of the disability retirement order, and, upon the beneficiary’s return to active service, the beneficiary’s retirement allowance shall be canceled. The Board, at its discretion, may cancel a retirement allowance where a beneficiary fails, neglects, or refuses either to submit to a medical examination ordered by the Board or to return to active service when deemed no longer incapacitated and within such reasonable time as determined by the Board. If the Board so determines, the only right that the beneficiary shall have as a former Member pursuant to Section 4.1080.4 of this article is to receive a refund of the beneficiary’s Accumulated Contributions, less any payments made on account of the annuity provided herein. If the Board should determine that a beneficiary is no longer incapacitated, but the beneficiary cannot be restored to duty in the position held by them at the time of retirement due to the beneficiary’s termination or resignation, the Board shall cancel the beneficiary’s retirement allowance, and, as a former Member, they shall have the rights set forth in Section 4.1080.4, provided that, in the event they requests a refund of contributions, the accumulated contributions shall be reduced by any payments made on account of the annuity provided herein. (f) Consensual Re-Employment in a Different Position. Any person retired for disability by the Board, even though incapable of performing the duties of the position from which they have been or shall be retired, may be re-employed in a different vacant position if the Board of Civil Service Commissioners finds that they are capable of performing the duties of such position. Such person may be so re-employed only with the consent of the appointing authority for such position and the written consent of such person. The Board of Civil Service Commissioners shall adopt rules and regulations to effectuate the purpose of this subsection. Upon the re-employment of such person, the person’s disability retirement allowance shall cease, and, should they be eligible for membership in the Retirement System, the person again shall become a Member of the Retirement System. (g) Rights and Obligations upon Re-Employment. Any beneficiary who retires for disability as a Tier 3 Member and subsequently re-enters the service of the City, as provided in Subsection (e) or (f) herein, and again becomes a Member of the Retirement System, shall return to membership in Tier 3. The balance, if any, of their Accumulated Contributions, after deducting the annuity payments made to the Member on account of a disability retirement allowance, shall be credited to the individual account of such Member with the Retirement System, regardless of whether the Member becomes a Member of the Retirement System or of another City retirement system upon re-employment. Upon returning to service from disability retirement, a Member may elect to make additional contributions to the Member’s individual retirement account, as provided by Board rule, in order to restore part or all of the Member’s annuity. A beneficiary shall receive credit for services rendered prior to the date of the Member’s retirement in the same manner as though the Member had never been retired for disability, but the payment of a disability pension shall not constitute compensation from the City entitling the Member to Service for the period it was paid. If otherwise eligible, a Member may purchase eligible service with another governmental entity for employment during periods in which the Member received a disability allowance. (h) Board Authority. The Board shall have the power to hear and determine all matters pertaining to the granting or termination of any retirement allowance provided for in this section, and the determination of the Board shall be final and conclusive. (i) Loan Program for Disability Applicants. The Board shall establish a loan program, by rule, for Members who have made application for disability retirement or upon whose behalf an application has been made in accordance with the provisions of this section, provided that the loan program shall be in compliance with the provisions of Internal Revenue Code Section 72(p). The loan program further shall provide that in no event shall the amount of funds loaned to any Member exceed the amount of contributions and interest in the Member’s LACERS account, and that, once a Board determination is made granting or denying a Member’s disability application, no further funds shall be loaned to the Member in connection with that application. Loan repayments will be suspended under this program as permitted under Section 414(u)(4) of the Internal Revenue Code. (j) Right to Make Back Contributions When Disability Application Denied. Any Member who has, at any time, filed an application for disability retirement that was denied by the Board of Administration upon a finding that the applicant had not become physically or mentally incapacitated so as to be incapable of performing the applicant’s duties, shall have the right to designate up to six (6) months of the period while such application was pending for purposes of acquiring credit towards City Service as defined in Section 4.1080.1(a), subject to the following conditions: (1) The designated period does not already entitle the Member to Service Credit. (2) The maximum period to be designated is six (6) months or the actual period of time while the application for disability retirement was pending, whichever was less. (3) If a Member has applied more than once for disability retirement, the cumulative total period to be designated may not exceed six (6) months or the time elapsed while applications were processed, whichever is fewer. (4) The right granted herein shall be exercised in writing, filed with the Board, designating the period of City Service for which the Member desires to receive Service Credit, and must be accompanied by a single payment of back contributions or by an irrevocable agreement to pay such back contributions in installments. The back contributions to be paid shall be in an amount equal to all of the contributions which they would have made to the Fund had they been making contributions during such period, based upon such Member’s Compensation Earnable before the discontinuance of the Member’s service, together with all regular interest which, had they so made the same, would have been credited thereon prior to the date of such payment. Installment payments shall be made pursuant to rules adopted by the Board. Every Member who makes up back contributions as provided herein shall be allowed credit for the period of City Service designated in the declaration filed by them with the Board. If the Member ceases to be a Member of the System before making up the full amount thereof, the Member shall be allowed Service Credit, counter-calendarwise, for the same portion of such designated period as the amount made up by the Member. If the Member ceases to be a Member by reason of the Member’s death, Service Credit shall be allowed for the whole period designated by them if their surviving spouse or Domestic Partner exercises the option granted in this article to any surviving spouse or Domestic Partner to make a single payment of all of the unpaid installments with accrued interest thereon. (k) WPERP Service. Service with the Water and Power Employees’ Retirement Plan (WPERP) shall not count towards Continuous Service for purposes of Subsection (a) of this section. Service with the WPERP shall be included as years of service in the calculation of the Member’s disability retirement allowance pursuant to Subsection (c) of this section, where such service was transferred to the Retirement System pursuant to reciprocity under current Section 4.1095 or former Section 4.1060. LACERS shall consider such service to the extent required by those Code sections. (l) A Public Safety Officer Member who applies for disability retirement shall be subject to Section 4.1080.8.1, and the provisions of this Section 4.1080.8 shall not apply. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: Subsec. (e), Ord. No. 184,853, Eff. 4-6-17; In Entirety, Ord. No. 187,923, Eff. 7-9-23; Subsecs. (b) and (d)(2), Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.8.1 Disability Retirement for Public Safety Officer Members.

Sec. 4.1080.8.1. Disability Retirement for Public Safety Officer Members. (a) Application for Disability Retirement. Any Public Safety Officer Member who has completed Peace Officer Standards and Training and taken the Oath of Office, applying for a service-connected disability, or who has five or more years of Continuous Service, applying for a nonservice-connected disability, who has become physically or mentally incapacitated and who is incapable, as a result thereof, of performing their duties, may be retired upon written application of such Member, or any person acting on their behalf, or on behalf of the head of the department wherein such Member is employed. Any such application may be made at any time, but no later than one year after the discontinuance of the service of such employee, provided such incapacity has been continuous from the discontinuance of such service. No application may be filed under this Section 4.1080.8.1 prior to March 25, 2022. (b) Service-Connected Disability. Upon the filing of their written application for a disability retirement allowance or upon the filing of a written application by any person acting on their behalf or on behalf of the head of the department wherein such Member is employed, any Public Safety Officer Member whom the Board shall determine has become physically or mentally incapacitated by reason of injuries received or sickness caused by the discharge of the duties of such person as an employee sworn in, as provided by Penal Code Section 830.1 or Section 830.31, to perform peace officer functions for the department wherein such Member is employed, and who is incapable as a result thereof from performing their assigned duties, or those to which they would be assigned within their civil service classification if returned to duty, shall be retired by order of the Board from further active duty as a Public Safety Officer Member. A Public Safety Officer Member’s incapacity is caused by the discharge of their duties if there is clear and convincing evidence that the discharge of the Member’s duties is the predominant cause of the incapacity. A Public Safety Officer Member retired under the provisions of this subsection shall be paid thereafter a monthly service-connected disability retirement allowance in an amount which shall be equal to the same percentage of the Member’s Final Compensation as the Board shall determine, from time to time, to be the percentage of their disability. Such retirement allowance shall be in an amount of not less than 30% and not more than 90% of the Retired Public Safety Officer Member’s Final Compensation, but in no case shall the retirement allowance be less than the equivalent of 2% of Final Compensation for each year of Service of the Retired Public Safety Officer Member. No Retired Public Safety Officer Member, while retired pursuant to this Subsection, ever shall be paid any retirement allowance pursuant to Sections 4.1080.5 (Service Retirement) or 4.1080.6 (Deferred Service Retirement) or Subsection (c) of this section. (c) Nonservice-Connected Disability. Upon the filing by any Public Safety Officer Member’s written application for a disability retirement allowance who shall have five or more years of continuous service, or upon the filing of a written application by any person acting on the Member’s behalf, or on behalf of the head of the department wherein such Member is employed, for any Public Safety Officer Member whom the Board shall determine has become physically or mentally incapacitated by reason of injuries or sickness other than injuries received or sickness caused by the discharge of the duties of such person, and who is incapable as a result thereof from performing their assigned duties or those to which they would be assigned within the Member’s civil service classification if returned to duty, shall be retired by order of the Board from further active duty as an employee. As a further condition of entitlement to such a retirement, the Board also shall determine that such disability was not due principally to or caused by intemperance unattributable to a physical or mental impairment, or the willful misconduct of the Member intended to entitle them to a nonservice-connected disability retirement. A Public Safety Officer Member retired under the provisions of this subsection shall be paid thereafter a monthly nonservice-connected disability retirement allowance in an amount which shall be equal to the same percentage of the Retired Public Safety Officer Member’s Final Compensation as the Board shall determine, from time to time, to be the percentage of their disability, but such retirement allowance shall be in an amount of not less than 30% and not more than 50% of the Retired Public Safety Officer Member’s Final Compensation. No Public Safety Officer Member, while retired pursuant to this subsection, ever shall be paid any retirement pursuant either to Sections 4.1080.5 (Service Retirement) or 4.1080.6 (Deferred Service Retirement) or to Subsection (b) of this section. (d) Determination of Disability. The Board shall have the power to hear and determine all matters pertaining to the granting and denying of any application for a disability retirement. The Board shall cause each Member who applies to be examined by, and a written report thereon rendered by, at least three (3) regularly licensed, practicing physicians selected by the Board, unless the Member is terminally ill, in which case the Board only shall require the Member to be examined by one (1) such physician selected by the Board. The Board shall hold a hearing with respect to such application. The Board shall receive such other evidence relating to or concerning the Member’s disability or claimed disability as may be presented to it. The Board first shall determine whether or not the Member is incapable of performing their duties or those to which they would be assigned within the Member’s civil service classification if returned to duty. If the Board were to determine that they are not so incapable, it then shall be the duty of the Board to deny the application. If the Board were to determine that they are so incapable, it then shall determine, pursuant to the language used in Subsections (b) and (c) of this section, whether their incapacity or disability is service-connected or nonservice-connected. The Board then shall determine the percentage of the Member’s incapacity or disability, within the limitations prescribed in Subsections (b) and (c) of this section, and shall grant the application accordingly. If the Board were to determine that the incapacity or disability was principally due to or caused by voluntary action by the Member intended to entitle them to a nonservice-connected disability retirement allowance, or due to intemperance unattributable to a physical or mental impairment, or the willful misconduct of such Member, as defined in rules promulgated by the Board, it then shall be the duty of the Board to deny the application. In the case of any Public Safety Officer Former Member, the Board, in order to grant any application filed by them for a disability retirement, also must determine, in addition to all of the foregoing, that any existing incapacity or disability upon their part occurred prior to the termination of their active status, and that such incapacity or disability had been continuous up to the date of the Board's determinations. The Board upon its own motion or upon the written request of any Retired Public Safety Officer Member, retired pursuant to Subsections (b) or (c) of this section, shall have the power to consider new evidence pertaining to the case of any such Retired Member and to increase or decrease the percentage of their incapacity or disability within the limitations prescribed in Subsections (b) or (c) of this section. Any such increase or decrease shall be based only upon the injuries or sickness for which they were retired. The Board shall adopt a disability rating schedule by rule to assist in standardizing disability retirement awards. (e) Death of Applicant Prior to Board Action. If a Public Safety Officer Member dies while they were waiting for the application to be processed, the death and survivorship benefits payable to their survivor(s) shall be determined under Section 4.1080.10.1 herein. (f) Termination of Disability Retirements. The Board shall have the power to hear and determine upon its own motion all matters pertaining to the termination or reduction of any disability retirement pursuant to the provisions of this subsection. (1) Retirements Granted to Persons Whose Active Status Terminated By Reason of Disability Retirement. The retirement of any Retired Public Safety Officer Member, retired pursuant to Subsections (b) or (c) of this section and whose active status as an employee sworn in, as provided by Penal Code Section 830.1 or Section 830.31, to perform peace officer functions for the department wherein the Member is employed, had been terminated by reason of their retirement, shall cease when the incapacity or disability for which they had been retired shall cease and they either: (A) shall have been restored to active duty as an employee sworn in, as provided by Penal Code Section 830.1 or Section 830.31, to perform peace officer functions for the department wherein the Member had been employed prior to retiring, in the same permanent rank which they had held as of the date of retirement; or (B) shall have been ordered restored to active duty as an employee sworn in, as provided by Penal Code Section 830.1 or Section 830.31, to perform peace officer functions for the department wherein the Member had been employed prior to retiring, in such same permanent rank and shall have declined, refused or neglected to report therefor or to perform duties as such. Provided, however, that any Retired Public Safety Officer Member who has been retired for more than five (5) years from the date of the Board’s action by which they were retired may never be restored to active duty as a Public Safety Officer Member. After a Retired Public Safety Officer Member, who has been retired for more than five (5) years on a service- connected or nonservice-connected disability retirement, has been found to be no longer disabled, the Board shall adjust such Retired Public Safety Officer Member’s retirement allowance to 30% of their Final Compensation. The adjusted allowance shall reflect such cost of living adjustments as would have occurred had the Retired Public Safety Officer Member’s retirement allowance originally been based on such adjusted percentage. (2) Return to Active Duty from Disability Retirement. A Public Safety Officer Member who the Board restored to active duty shall begin to earn time toward a service retirement (for the period they were receiving a service-connected disability retirement) after one year back on active duty, provided no time is lost due to the disabling condition. If they complete one (1) to three (3) years of service, they shall receive credit for the time retired on a service-connected disability, to the extent the length of service following restoration matches the length of time on a service- connected disability retirement. After three (3) years of completed service after returning to duty, the Public Safety Officer Member shall receive credit for the entire period they were on a service-connected disability retirement. A Public Safety Officer Member who is restored to active duty from a nonservice-connected disability retirement may, after completing one (1) year of service, make contributions to restore their Service Credit for the period they received a disability retirement allowance, subject to requirements provided by Board rule. (3) Retirements Granted to Public Safety Former Members. The retirement of any Retired Public Safety Officer Member, retired pursuant to Subsections (b) or (c) of this Section, whose active status as an employee sworn in, as provided by Penal Code Section 830.1 or Section 830.31, to perform peace officer functions for the Department wherein they were employed, had been terminated by reason of their resignation or discharge as such, shall cease when the incapacity or disability for which they received a disability retirement shall cease. (g) Periodic Medical Examinations. Except in those instances in which the Board has determined that, due to the nature of the disability, no purpose would be served in having periodic medical examinations to determine whether or not a Retired Public Safety Officer Member is still disabled, all Retired Public Safety Officer Members on a disability retirement shall undergo medical examinations at periodic intervals on a schedule determined by the Board for the first five (5) years of disability retirement, and at any time thereafter. Any Retired Public Safety Officer Member who has been retired for more than five (5) years on a service- connected or nonservice-connected disability retirement and who the Board found to be no longer disabled, or who has failed to submit to such medical examination as the Board may order within such reasonable time as the Board may determine, shall have their allowance adjusted by the Board to thirty percent (30%) of the Member’s Final Compensation. The adjusted allowance shall reflect such cost of living adjustments as would have occurred had the Retired Public Safety Officer Member’s pension originally been based on such adjusted percentage. If a Retired Public Safety Officer Member resides outside of the State of California, the Board shall have the authority to order medical examinations of Retired Members at any place it may determine to be desirable and shall have the authority to defray the reasonable cost of any such travel required if it is determined that it would impose hardship on the person to be examined to travel to such place. The definition of hardship and the documentation required to verify hardship shall be established by the Board. (h) Assessing Cost for Missed Medical Appointments. The Board shall have the authority to establish a rule that assesses the cost of missed medical appointments on the Public Safety Officer Member applying for disability retirement or the Retired Public Safety Officer Member receiving a disability retirement allowance, where such missed appointments were not caused by factors beyond the control of the Public Safety Officer Member or Retired Public Safety Officer Member. (i) Re-application After Denial of Disability Retirement. The Board shall establish reasonable rules governing the re-application by a Public Safety Officer Member for a disability retirement where an application has been denied and a new application has been filed subsequently for the same or similar medical reasons as those which were the basis of a previously denied application. A Public Safety Officer Former Member, whose status as an employee sworn in, as provided by Penal Code Section 830.1 or Section 830.31, to perform peace officer functions for the department wherein the Public Safety Officer Member was employed, had been terminated by reason of their resignation or discharge prior to the date that the Board determined to deny the original application, shall have no right to file a new application because the earlier denial, once final, established as a matter of law that they did not qualify for disability retirement at the time of the Board’s determination. (j) Consensual Re-Employment in a Different Position. Any person heretofore or hereafter retired for disability by the Board, even though incapable of performing the duties of the position from which they have been or shall be retired, may be re-employed in a different vacant position if the Board of Civil Service Commissioners were to find that they are capable of performing the duties of such position; provided, however, that such person may be so re- employed only with the consent of the appointing authority for such position and the written consent of such person. The Board of Civil Service Commissioners shall adopt rules and regulations to effectuate the purpose of the foregoing provisions. Upon the re-employment of such person, their disability retirement allowance shall cease, and, should they be eligible for membership in the Retirement System, they again shall become a Member of the Retirement System. Re-employment must occur within five (5) years of being granted a disability retirement. (k) Rights and Obligations upon Re-Employment. Any Public Safety Officer Retired Member who re-enters the service of the City, as provided in Subsections (f) or (j) of this section, and again becomes a Member of the Retirement System, shall return to membership as a Public Safety Officer Member of Tier 3. The balance, if any, of the Public Safety Officer Retired Member’s Accumulated Contributions, after deducting the annuity payments made to them on account of a disability retirement allowance, shall be credited to the individual account of such Member with the Retirement System, regardless of whether they become a Member of the Retirement System or of another City retirement system upon re-employment. The Public Safety Officer Retired Member shall receive Service Credit for City Service prior to the date of their retirement in the same manner as though they had never been retired for disability. The payment of a disability retirement allowance shall not constitute compensation from the City entitling them to service for the period it was paid, except as provided in Section 4.1080.8.1(f)(2). (l) Exclusion for Willful Misconduct. In making its determinations and findings relative to Subsections (a), (b), and (c) of this section, the Board shall consider whether and to what extent the activity giving rise to the disability of a Public Safety Officer Member was caused or aggravated by such Member’s willful misconduct. If the Board finds that the disability was caused or aggravated by such willful misconduct, the Board shall deny the Public Safety Officer Member’s application for a disability retirement. (m) Board Authority. The Board shall have the power to hear and determine all matters pertaining to the granting or termination of any retirement allowance provided for in this section. The determination of the Board shall be final and conclusive. (n) Loan Program for Public Safety Officer Member Disability Applicants. The Board, by rule, shall establish a loan program for Public Safety Officer Members who have applied for disability retirement or upon whose behalf an application has been made in accordance with the provisions of this Chapter, provided that the loan program shall be in compliance with the provisions of Internal Revenue Code Section 72(p) and any other applicable provisions of the Internal Revenue Code. The loan program further shall provide that in no event shall the amount of funds loaned to any Member exceed the amount of contributions and interest in the Member’s LACERS account, and that, once a Board determination is made granting or denying a Member’s disability application, no further funds shall be lent to the Member in connection with that application. Loan repayments will be suspended under this program as permitted under Section 414(u)(4) of the Internal Revenue Code. (o) Right to Make Back Contributions When Disability Application Denied. Any Member who has, at any time, filed an application for the benefit of a disability retirement, which application was thereafter denied by the Board of Administration upon a finding by said Board that the applicant had not become physically or mentally incapacitated so as to be incapable of performing their duties, shall have the right to designate up to six (6) months of the period while such application was pending for purposes of acquiring credit towards City Service as defined in Section 4.1080.1, subject to the following conditions: (1) The designated period does not already entitle the Member to Service Credit. (2) The maximum period to be designated is six (6) months or the actual period of time while the application for disability retirement was pending, whichever is fewer. (3) If a Member has applied more than once for disability retirement, the cumulative total period to be designated may not exceed six (6) months or the time elapsed while applications were processed, whichever is fewer. (4) The right granted herein shall be exercised in writing, filed with the Board, designating the period of City Service for which the Member desires to receive retirement credit, and must be accompanied by a single payment of back contributions or by an irrevocable agreement to pay such back contributions in installments. The back contributions to be paid shall be in an amount equal to all of the contributions which they would have made to the Retirement Fund had they been making contributions during such period, based upon such person’s Compensation Earnable before the discontinuance of their service, together with all regular interest which, had they so made the same, would have been credited thereon prior to the date of such payment; provided, however, that in the case of such installment payments thereof, the same shall be made pursuant to rules which shall be adopted by the Board establishing minimum amounts to be paid and the period of time therefor, and providing the rate of interest which also shall be paid upon the unpaid balance of the same. Every Member who makes up back contributions as provided herein shall be allowed credit for the period of City Service designated in the declaration filed by them with the Board; provided, however, that should they, for any reason, cease to be a Member before making up the full amount thereof, they shall be allowed retirement credit, counter- calendarwise, for the same portion of such designated period as the amount made up by them is of such full amount, and provided further that, should they cease to be a Member by reason of their death, retirement credit shall be allowed for the whole period designated by them if the Member’s surviving spouse or domestic partner were to exercise the option which, under such circumstances, hereby is given to any surviving spouse or Domestic Partner to make a single payment of all of the unpaid installments with accrued interest thereon. (p) Disability Retirements for Public Safety Officer Former Members. Any Public Safety Officer Former Member, who became separated from City Service or ceased to be a Member of the Retirement System because of termination of their employment for any reason including service retirement and shall believe that they are eligible to be paid a disability retirement allowance pursuant to this Section 4.1080.8.1, may file their written application for the payment of a disability retirement allowance within one (1) year from the date they ceased to be a Public Safety Officer Member, or one (1) year from their last day on active payroll. The Board, if it were to determine that the contingencies provided in this section for the payment of a disability retirement allowance had happened or occurred as to the Public Safety Officer Former Member prior to the date upon which they had ceased to be a Member, and if there is no legal bar or defense to the granting to them of such retirement or to any judicial action or proceeding which could be brought by them with respect thereto, shall grant them the retirement allowance in accordance with their written application. SECTION HISTORY Added by Ord. No. 187,923, Eff. 7-9-23. Amended by: Subsecs. (a), (c), (d) and (l), Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.9 LACERS Domestic Partnerships.

Sec. 4.1080.9. LACERS Domestic Partnerships. (a) Establishment of Domestic Partnerships with LACERS. A domestic partnership shall be established for purposes of this Article when two partners, who may be of the same sex or of the opposite sex, file a Declaration of Domestic Partnership with the Board, provided all the following requirements are met: (1) Both persons agree to be jointly responsible for each other’s basic living expenses incurred during the domestic partnership. (2) Neither person is married or a member of another domestic partnership. (3) The two persons are not related by blood in a way that would prevent them from being married to each other in this State. (4) Both persons are at least eighteen (18) years of age. (5) Both persons are capable of consenting to the domestic partnership. An Affidavit of Domestic Partnership filed prior to July 1, 2000, with the Board shall be treated for all purposes of this Article as being the same as a Declaration of Domestic Partnership filed pursuant to this subsection. (b) Termination of Domestic Partnerships with LACERS. Once a domestic partnership is established as provided above, this domestic partnership shall be terminated when any of the following occurs: (1) One partner gives, or sends by certified mail, to the other partner a written notice that the partner is terminating the partnership; (2) One of the domestic partners dies; or (3) One of the domestic partners marries. Upon termination of a domestic partnership, at least one of the former partners shall file a Notice of Termination of Domestic Partnership with the Board, provided that failure to file such notice shall not prevent the termination of the domestic partnership. This provision shall apply both to partnerships established on or after July 1, 2000 by the filing of a Declaration of Domestic Partnership and to partnerships established prior to July 1, 2000, by the filing of an Affidavit of Domestic Partnership. (c) Six Month Prohibition. No person who has established a domestic partnership, by filing either an Affidavit of Domestic Partnership or a Declaration of Domestic Partnership with the Board, may file a new Declaration of Domestic Partnership with the Board until at least six (6) months after the date that a Notice of Termination of Domestic Partnership was filed with the Board as provided herein. This prohibition does not apply if the previous domestic partnership ended because one of the partners died or married. (d) Board Authority to Establish Earlier Filing Date. Where a Declaration of Domestic Partnership is required to be on file with the Board for at least one (1) year, the Board may establish an earlier filing date than the actual date that the parties filed their Declaration of Domestic Partnership with the Board upon sufficient proof that the parties have an Affidavit or Declaration of Domestic Partnership on file earlier with the Personnel Department. (e) Death Prior to Filing. Should a member die prior to filing a Declaration of Domestic Partnership with the Board, but (1) have a current domestic partner based upon an earlier established domestic partnership with the Personnel Department, and (2) have a beneficiary designation on file with the Board that designates that domestic partner as the beneficiary entitled to receive all of the member’s contributions, then such domestic partner shall be entitled to receive the same benefits that the domestic partner would have received had their domestic partnership been filed with the Board, as provided herein, on the date that the parties filed their Affidavit or Declaration of Domestic Partnership with the Personnel Department. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.10 Payments Upon Death of Member, Former Member, or Retired Member.

Sec. 4.1080.10. Payments Upon Death of Member, Former Member, or Retired Member. (a) Death of Member before Retirement. Upon the death of any Member before retirement: (1) Accumulated Contributions. The Member’s Accumulated Contributions shall be paid to such person or legal entity as the Member shall have nominated by written designation duly executed and filed with the Board of Administration or, if there be no such written designation of beneficiary, then to the surviving spouse or Domestic Partner of such deceased Member, or to the Member’s children in the event there be no surviving spouse or Domestic Partner, or to the Member’s parents in the event there be no surviving spouse or Domestic Partner or children. In the event there be no written designation of beneficiary, surviving spouse or Domestic Partner, children or parents, then said Accumulated Contributions shall be paid to the executor or administrator of the estate of such deceased Member, or to any other person or legal entity legally authorized to collect money due the decedent. (2) Limited Pension. In the event such Member shall have had at least one year of City Service for which the Member is entitled to receive Service Credit, then a limited pension shall be paid as provided herein. The limited pension shall be paid in equal monthly payments of one-half of the average monthly Compensation Earnable of such Member during the Member’s last year of service. For each year of service, not to exceed six years, two monthly payments shall be paid, not to exceed a total of 12 monthly payments for six or more years of service. Such limited pension shall be paid to the surviving spouse or Domestic Partner of such deceased Member or, in the event there shall be no surviving spouse or Domestic Partner, to the minor children of such Member. The payment to a minor child shall continue beyond the month the child reaches age 18 if the child was a minor on the date of the Member’s death. In the event there be no surviving spouse or Domestic Partner or minor children, the limited pension shall be paid to the dependent parents of such Member. However, no limited pension shall be paid in the event the Board of Administration, upon investigation and after a hearing in the matter, finds that the death of such Member was due to or resulted from the intemperance unattributable to a physical or mental impairment, or the willful misconduct of such Member. In the event any such beneficiary dies before receiving the full amount of such limited pension, the limited pension shall be continued to the persons who, in the order hereinabove set forth, qualify as beneficiaries as of the date of death of the deceased beneficiary and who, within 60 days after such date make demand for payment thereof; provided, however, that in the event no such demand is made within such time, the said limited pension shall be deemed conclusively to have been terminated as of such date of death. (3) Election of Optional Retirement Allowance when Member Eligible to Retire. In the event a Member was eligible to retire pursuant to the provisions of Section 4.1080.5 and the person or persons entitled to be paid the Member’s limited pension is or are the same person or persons entitled to be paid, against the claims or demands of any and all other persons thereto, the full amount of such Member’s Accumulated Contributions, then the person or persons entitled to be paid both the Member’s limited pension and Accumulated Contributions may, by a written instrument duly executed, acknowledged and filed with the Board of Administration, waive payment of such limited pension and such accumulated contributions and elect to be paid, in lieu thereof, the optional retirement allowance which would have been paid to such Member throughout the Member’s life and continued, upon the Member’s death, throughout the life or lives of such person or persons as the Member’s designated survivor or survivors, had the Member, as of the day preceding the Member’s death, been retired pursuant to the provisions of Section 4.1080.14(a)(1) and designated such person or persons as the Member’s survivor or survivors. In no event shall the benefits of this subsection be payable to any person after the allowance of a limited pension pursuant to the provisions of this subsection, nor shall the limited pension be payable to any person after the allowance of the benefits of this subsection. If any person elects to receive the optional retirement allowance provided in this subsection, no benefits shall be paid from the Family Death Benefit Plan established in Section 4.1090 of this chapter. The duly appointed, qualified and acting guardian of the estate of a minor child or an incompetent shall make such waiver and election on behalf of such minor child or incompetent. If a surviving spouse or domestic partner makes the election authorized herein, the annuity portion of the allowance to be paid shall be calculated on the basis of the Member’s normal Accumulated Contributions as opposed to the sum of the Normal Contributions and the Survivor Contributions. The excess of the deceased Member’s total accumulated contributions over the normal Accumulated Contributions at the time of death shall be paid to said surviving spouse or Domestic Partner or, at the option of such survivor, considered as additional contributions made to provide a Larger Annuity benefit. The deceased Member’s accrued vacation time, or any necessary portion thereof, as defined in Article 1, Chapter 6, Division 4 of this Code or an applicable memorandum of understanding, immediately preceding the day of the Member’s death may be added to their total years of service in order to render the deceased Member eligible to have retired pursuant to Section 4.1005 at the time of death and to ensure their survivor qualifies for the survivorship benefits provided in this subsection. The benefit herein created shall be available at the option of the eligible survivor of the deceased Member. Accrued vacation time of a deceased Member may be utilized only for purposes of establishing eligibility to the survivorship benefits provided herein and may not be used to create or affect other retirement rights provided in the City Charter or the Los Angeles Administrative Code. (4) Survivor Benefit Options. Certain survivors of Members who die before retirement may be eligible to elect to receive a lifetime allowance pursuant to the provisions of Section 4.1080.11. The right to elect the benefit provided in Section 4.1080.11 is contingent upon an otherwise eligible survivor being entitled to receive all of the deceased Member’s contributions because that benefit is provided in lieu of the payment of the Member’s contributions and a limited pension, as authorized in this subsection. (b) Death of Former Member before Retirement. Upon the death of any former Member who had not yet retired and whose contributions remain on deposit: (1) Accumulated Contributions. The former Member’s Accumulated Contributions shall be paid to the person or legal entity the former Member shall have nominated by written designation duly executed and filed with the Board of Administration or, if there be no written designation of beneficiary, then to the surviving spouse or Domestic Partner of the deceased Member, or to the Member’s children in the event there be no surviving spouse or Domestic Partner, or to the Member’s parents in the event there be no surviving spouse or Domestic Partner or children. In the event there be no written designation of beneficiary, surviving spouse or Domestic Partner, children or parents, then the Accumulated Contributions shall be paid to the executor or administrator of the estate of such deceased Member, or to any other person or legal entity legally authorized to collect money due the decedent. (2) Optional Retirement Allowance. In the event the surviving spouse or Domestic Partner of the former Member is entitled to be paid, against the claims or demands of any and all other persons thereto, the full amount of such former Member’s Accumulated Contributions, and further provided that such former Member had completed five (5) or more years of Continuous Service with the City: (i) Eligible for Deferred Retirement. If a former Member was eligible for deferred service retirement at the time of the former Member’s death, then such surviving spouse or Domestic Partner may by a written instrument, duly executed, acknowledged and filed with the Board of Administration, waive payment of the Accumulated Contributions that would otherwise be payable under this subsection and elect to receive an optional retirement allowance equal to that which the former Member would have received had the former Member retired under the provisions of Section 4.1080.14(a)(1) on the day prior to the former Member’s death. (ii) Eligible for Future Deferred Retirement. If a former Member was not eligible for deferred service retirement at the time of the former Member’s death, then the Member’s surviving spouse or Domestic Partner may, by a written instrument duly executed, acknowledged and filed with the Board of Administration, waive payment of the Accumulated Contributions that would otherwise be payable under this subsection, and elect to wait until such time as the former Member would have been entitled to receive a service retirement allowance and then shall receive an optional retirement allowance equal to that which the former Member would have received had the former Member retired under the provisions of Section 4.1080.14(a)(1) on the day first eligible to receive such benefit. (c) Death of Retired Member. Upon the death of a retired Member: (1) Survivor Continuance Options. Sections 4.1080.12, 4.1080.13, and 4.1080.14 contain provisions that authorize the payment of retirement allowances to specified survivors of retired Members. These benefits are generally referred to as continuance benefits because the benefit is based on a continuation to the survivor of some portion of the deceased retired Member’s allowance. (2) Unused Contributions and Unpaid Retirement Allowance. Upon the death of a retired Member or upon the death of all of the Member’s survivors to whom a retirement allowance was paid, the unused contributions and any accrued but unpaid retirement allowance due the retiree shall be paid in the same manner as that provided in Subsection (a)(1) of this section for the payment of the Accumulated Contributions of a Member who dies before retirement; provided, however, that the retired Member or any survivors shall not have received a retirement allowance pursuant to which no refund of contributions is payable upon the death of the retiree or the retiree’s last survivor, in which case no contributions shall be refundable. For the purpose of this article, the phrase “unused contributions” shall be the remainder, if any, of the Accumulated Contributions of the deceased Member after deducting the total of all amounts paid on account of any annuity to such retiree and to the retiree’s survivor or survivors, provided that there shall be no unused contributions in the event that the retiree or any survivors received a retirement allowance pursuant to which no refund of contributions is payable upon the death of the retiree or the retiree’s last survivor. The spouse or Domestic Partner who is receiving an allowance as a result of the death of a deceased Member, referred to as a survivor for purposes of this provision, may file a beneficiary designation with the Board of Administration naming a beneficiary or beneficiaries for any accrued but unpaid allowance payable upon the survivor’s death and, subject to the limitations set forth below, for the deceased Member’s unused contributions. Upon the survivor’s death, any accrued but unpaid allowance due to the survivor shall be paid in the following order: (i) to the survivor’s designated beneficiaries; (ii) if none, to the children of the survivor; (iii) if no children, to the parents of the survivor; (iv) if no parents, to the executor or administrator of the estate of the survivor; or (v) to any other person or legal entity legally entitled to collect money due to the survivor. Should the survivor leave no person or legal entity legally entitled to collect any accrued allowance, it shall be paid in the following order: (i) to the deceased Member’s children; or (ii) if none, to the deceased Member’s parents; or (iii) if none, to the executor or administrator of the estate of the Member; or (iv) to any other person or legal entity legally entitled to collect money due to the deceased Member. If the deceased Member has failed to designate a beneficiary for the unused contributions or if the beneficiaries so designated by the deceased Member have all predeceased the survivor, then, upon the death of the survivor, the Board of Administration shall pay the unused contributions pursuant to the survivor’s beneficiary designation on file with the Board. In the event the survivor has no beneficiary designation on file or the named beneficiaries have all predeceased the survivor, then the unused contributions shall be paid in the following order: (i) to the deceased Member’s children; or (ii) if none, to the deceased Member’s parents; or (iii) if none, to the executor or administrator of the estate of the survivor; or (iv) to any other person or legal entity legally entitled to collect money due to the deceased survivor. (3) Burial Allowance. Upon the death of every retired Member, the sum of two thousand five hundred dollars ($2,500.00) shall be paid to one (1) and only one (1) person or legal entity as the retired Member shall have nominated by written designation, duly executed and filed with the Board of Administration; or to the surviving spouse or Domestic Partner of such deceased retired Member, in the event there be no designated beneficiary; or to the Member’s child or children, in the event there be no designated beneficiary or surviving spouse or Domestic Partner, provided that such payment shall be made only after satisfactory evidence has been presented to the Board showing that the expense of burial of the decedent has been paid or that the obligation to pay therefor has been assumed by a person or persons or an organization legally capable of contracting such obligation. The fact of burial, as evidenced by a certified copy of the death certificate, shall be sufficient evidence of compliance with the requirements stated in the foregoing sentence. While the purpose of this benefit is to provide a funeral allowance for the deceased retiree, the Retirement System shall have no responsibility to assure that this payment is used for that purpose. In the event there be no designated beneficiary, surviving spouse or Domestic Partner, or child or children, or in the event the requirements herein stated with respect to the expense of burial of such retired Member have not been complied with within such time as said Board, in its discretion, may determine, then the payment of the amount specified in this Subsection shall be paid to the executor or administrator of the estate of such decedent, or to any other person or legal entity legally authorized to receive money due said decedent. (d) Forfeiture of Unclaimed Contributions to the Retirement Fund. The right to payment of the Accumulated Contributions upon the death of the Member or former Member before retirement, as provided in Subsections (a) and (b) herein, and the right to payment of the Member’s unused contributions, as provided in Subsection (c) herein, upon the later of the death of the retired Member or the Member’s survivor to whom an allowance was paid, is a vested property right of the person(s) entitled to such payment; provided, however, that should the person(s) entitled thereto fail to claim this benefit within ten (10) years from the date of such death, the funds shall be forfeited to the Retirement Fund, unless and until the Board of Administration receives a valid belated claim for payment, determined at the sole discretion of the Board of Administration. Any death benefit payable shall be subject to mandatory minimum distribution as required by the Internal Revenue Code, provided that the funds that are required to be distributed shall be forfeited to the Retirement Fund if the person(s) entitled to the funds refuses to cooperate in electing to be paid such funds or cannot be located and the Retirement System has followed Internal Revenue Service procedures to locate such person(s). (e) All benefits payable upon the death of a Public Safety Officer Member or Public Safety Officer Former Member shall be determined by Section 4.1080.10.1, and the provisions of this section and Sections 4.1080.11, 4.1080.12(b) and (c), 4.1080.13, and 4.1080.14 shall not apply. All benefits payable upon the death of a Public Safety Officer Retired Member, who at the time of death was receiving a disability retirement allowance pursuant to Section 4.1080.8.1, shall be determined by Section 4.1080.10.1, and the provisions of this section and Sections 4.1080.11, 4.1080.12(b) and (c), 4.1080.13, and 4.1080.14, shall not apply. The provisions of Section 4.1090 establishing the Family Death Benefit Plan shall apply only to the extent that it would not cause a survivor allowance to be paid that exceeds any limitations imposed by the Internal Revenue Code. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: In Entirety, Ord. No. 187,923, Eff. 7-9-23; Subsecs. (a)(2) and (e), Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.10.1 Payments Upon Death of Public Safety Officer Member, Public Safety Officer Former Member, or Public Safety Officer Retired Member.

Sec. 4.1080.10.1. Payments Upon Death of Public Safety Officer Member, Public Safety Officer Former Member, or Public Safety Officer Retired Member. All benefits payable upon the death of a Public Safety Officer Member or Public Safety Officer Former Member, as defined in Section 4.1080.1, shall be determined by this Section 4.1080.10.1, and the provisions of Sections 4.1080.10, 4.1080.11, 4.1080.12(b) and (c), 4.1080.13, and 4.1080.14 shall not apply. All benefits payable upon the death of a Public Safety Officer Retired Member, as defined in Section 4.1080.1, who at the time of death was receiving a disability retirement allowance pursuant to Section 4.1080.8.1, shall be determined by this Section 4.1080.10.1, and the provisions of Sections 4.1080.10, 4.1080.11, 4.1080.12(b) and (c), 4.1080.13, and 4.1080.14 shall not apply. Notwithstanding anything to the contrary, no survivor allowance shall be paid under this Section 4.1080.10.1 to the extent it exceeds any limitations imposed by the Internal Revenue Code. The Board shall have the authority to adopt rules to implement this limitation. (a) Definitions. As used in this section, the following words and phrases shall have the meaning ascribed to them in this subsection: Accumulated Contributions. The total of the amounts paid into the Retirement Fund by the Public Safety Officer Member and any interest credited to the Member’s account. Assignment Pay. Assignment Pay means any additional gross monthly pay which, by reason of assignment to perform special duties or hazardous duties, in a higher class, position, grade, code or other title than the lowest thereof within the Public Safety Officer Member’s permanent rank, shall be provided by ordinance or Memorandum of Understanding. Dependent Child. Dependent Child means a person who is a child of a deceased Public Safety Officer Member or Public Safety Officer Retired Member, who, while under the age of 21 years, had become disabled, either prior to or after the date of death of such Member, from earning a livelihood for any cause or reason whatsoever. Such person shall be a Dependent Child only until they shall cease to be disabled from earning a livelihood. Should disability cease before the age of 22 years, the limitations set forth in Subsection (g) of this section shall be applicable. Dependent Parent. Dependent Parent means a person who is a parent of a deceased Public Safety Officer Member or Public Safety Officer Retired Member and to or for whom such deceased Member, during at least one (1) year immediately preceding the Public Safety Officer Member’s or Public Safety Officer Retired Member’s death, contributed one-half or more of such Dependent Parent’s necessary living expenses and who is unable to pay such expenses without the receipt of an allowance. Such person shall be a Dependent Parent only until they shall be able to pay their necessary living expenses. Eligible Surviving Domestic Partner. Eligible Surviving Domestic Partner means a person whose Declaration of Domestic Partnership with the Public Safety Officer Member was on file with the Board, as provided in Section 4.1009 of the Los Angeles Administrative Code, or whose domestic partnership with the Public Safety Officer Member was registered with the State of California, as authorized in Family Code Section 298.5, or who had established a legal union with the Public Safety Officer Member which was validly formed in another jurisdiction that is substantially equivalent to a domestic partnership, as provided in Family Code Section 299.2: (1) for at least one (1) year prior to the date of the Public Safety Officer Member’s nonservice-connected death; (2) on the date of the Public Safety Officer Member’s service-connected death; (3) for at least one (1) year prior to the effective date of the Public Safety Officer Member’s nonservice-connected disability retirement; (4) on the effective date of the Public Safety Officer Member’s service-connected disability retirement; or (5) on the date of the Public Safety Officer Member’s nonservice-connected death while on military leave. In addition, on the date of the Member’s death, the person must be the Domestic Partner of such Member. Eligible Surviving Spouse. Eligible Surviving Spouse means a person who was married to the Public Safety Officer Member: (1) for at least one year prior to the date of the Public Safety Officer Member’s nonservice-connected death while a Public Safety Officer Member; (2) on the date of the Public Safety Officer Member’s service-connected death; (3) for at least one (1) year prior to the effective date of the Public Safety Officer Member’s retirement upon a nonservice- connected disability retirement; (4) on the effective date of the Public Safety Officer Member’s service-connected disability retirement; or (5) on the date of the Public Safety Officer Member’s nonservice-connected death while on military leave. In addition, on the date of the Member’s death, the person must be the spouse of such Member. Eligible Survivor. Eligible Survivor means a person who is either an Eligible Surviving Spouse or an Eligible Surviving Domestic Partner as defined in this subsection. Final Compensation. Final Compensation means an amount equivalent to a monthly average of salary actually earned during any thirty-six (36) consecutive months of service as a Member of the Retirement System, as designated by the Member. In the absence of such designation, the last thirty-six (36) consecutive months preceding the date upon which retirement would become effective shall be used as the basis for the calculation of Final Compensation. For the purposes of determining Final Compensation for periods during which the Member receives less than full salary on account of injury or illness, pursuant to any applicable ordinance of the City, the Final Compensation shall be based upon the salary, including, if applicable, any Length of Service Pay, Special Pay, Assignment Pay or Hazard Pay, the Member would have received but for the injury or illness. Included in the calculation of Final Compensation shall be Length of Service Pay, Special Pay, Assignment Pay and Hazard Pay actually earned during the thirty-six (36) consecutive months used to determine Final Compensation. For those Members who retire from the Department wherein they were employed while holding a rank no higher than Lieutenant: If Hazard Pay was not earned during all or any part of the thirty-six (36) consecutive months used to determine Final Compensation, then an amount equivalent to 10% of the Hazard Pay earned at the time of the termination of the last assignment of hazardous duties for each year in the aggregate of the assignment to hazardous duties shall be added to the Final Compensation, not to exceed ten (10) years in the aggregate. The total amount of Hazard Pay included in Final Compensation may not exceed 100% of the amount the Member would have earned had they been entitled to Hazard Pay during the entire thirty-six (36) month period utilized in the calculation of Final Compensation. Overtime compensation or payments of money to the member not designated as salary by an ordinance or Memorandum of Understanding shall not be considered for purposes of calculating Final Compensation. If a Member has not completed thirty-six (36) consecutive months of service, then and in that event only shall the Final Compensation be calculated as a monthly average of all consecutive calendar months completed, and, if the Member has completed less than one month of total service as a Member, the salary actually received shall be used to calculate its monthly equivalent. Hazard Pay. Hazard Pay means any additional gross monthly pay which, by reason of assignment to perform helicopter duties, two-wheel motorcycle duties or any other hazardous duties, shall be provided by ordinance or Memorandum of Understanding Length of Service Pay. Length of Service Pay means any additional gross monthly pay which, by reason of length of service, shall be provided by ordinance or by Memorandum of Understanding. Member. Member means Public Safety Officer Member, Public Safety Officer Retired Member, or Public Safety Officer Former Member, as appropriate. Minor Child. Minor Child means a person who is a natural child or an adopted child of a deceased Public Safety Officer Member or Public Safety Officer Retired Member but the person shall be a Minor Child only until such person shall attain the age of 18 years or until they reach the age of 22 years if such person is enrolled in school on a full-time basis as determined by the Board. Entitlement to the benefits of a Minor Child shall terminate if such person marries prior to reaching the age limit(s) provided herein. Special Pay. Special Pay means any additional gross monthly pay which, by reason of assignment to perform special duties other than hazardous duties, shall be provided by ordinance or Memorandum of Understanding. Year. Year means a period of 12 months or, in aggregating partial years for purposes of determining Service, means 365 days. (b) Benefits for Eligible Survivor. (1) Member’s Service-Connected Death. The Eligible Survivor of a Public Safety Officer Member who dies by reason of injuries received or sickness caused by the discharge of the Public Safety Officer Member’s duties while a Public Safety Officer Member, shall be paid for life a monthly allowance in an amount which shall be equal to 80% of the deceased Member’s Final Compensation. For the purposes of the benefit provided in this Subsection (b)(1), a Public Safety Officer Member has died by reason of injuries received or sickness caused by the discharge of the Public Safety Officer Member’s duties if there is clear and convincing evidence that the discharge of the Member’s duties were the predominant cause of the Public Safety Officer Member’s death. (2) Member’s Nonservice-Connected Death. The Eligible Survivor of a Public Safety Officer Member who has five (5) or more years of Service and who dies while a Public Safety Officer Member, by reason of injuries or sickness other than injuries received or sickness caused by the discharge of the Public Safety Officer Member’s duties, shall be paid for life a monthly allowance in an amount which shall be equal to 50% of the deceased Member’s Final Compensation. (3) Member’s Nonservice-Connected Death While on Military Leave. The Eligible Survivor of a Public Safety Officer Member who, while on military leave, is killed as a result of the discharge of the Public Safety Officer Member’s military duties shall be paid for life, as a nonservice-connected survivor benefit, a monthly allowance in an amount which shall be equal to 50% of the deceased Member’s Final Compensation. This benefit shall be paid in lieu of any benefits that would otherwise be payable under Subsections (b)(2), (b)(4) or (b)(5) of this section. (4) Nonservice-Connected Death of Member with Less than Five Years of Service. In the event a Member dies of nonservice-connected causes before having completed five years of Service, the Eligible Survivor of the deceased Public Safety Officer Member, or the Member’s Minor or Dependent Children if there is no Eligible Survivor, or the Member’s Dependent Parents if there is no Eligible Survivor and no Minor or Dependent Children, shall be entitled to the Basic Death Benefit described in Subsection (b)(5) below. (5) Basic Death Benefit and Election. The Basic Death Benefit shall consist of: (1) the return of a deceased Member’s accumulated contributions to the Retirement System with accrued interest thereon, subject to the rights created by virtue of the Member’s designation of a beneficiary as otherwise provided in the Retirement System; and (2) if the deceased Member had at least one year of Service, the deceased Member’s Final Compensation multiplied by the number of completed years of Service, not to exceed six (6) years, provided that said amount shall be paid in monthly installments of one-half of the deceased Member’s Final Compensation. An Eligible Survivor, or a guardian acting on behalf of the Minor or Dependent Children of a deceased Public Safety Officer if there is no Eligible Survivor, or Dependent Parents if there is no Eligible Survivor and no Minor or Dependent Children entitled to an allowance pursuant to any of the provisions of this section, where benefits are based upon the Member’s death in active service, may elect to receive the Basic Death Benefit in lieu of the allowance provided and before the first payment of such allowance. (6) Retired Member’s Death While on a Service-Connected Disability Retirement. In the event a Public Safety Officer Retired Member who dies while the Public Safety Officer Retired Member is receiving a service-connected disability allowance pursuant to Section 4.1080.8.1, the Eligible Survivor shall be paid for life a monthly allowance in an amount which shall be equal to 80% of the allowance received by the deceased Public Safety Officer Retired Member immediately preceding the date of the Public Safety Retired Officer Member’s death, unless the death of the Retired Member occurs within three (3) years after the effective date of their allowance and is due to service-connected causes, in which case, the Eligible Survivor shall receive, or in a case where an option has been elected pursuant to Subsection (c) of this section, may elect to receive, 80% of the Retired Member’s Final Compensation, as modified by the cost of living adjustments made pursuant to Section 4.1080.17. The benefit described in this Subsection (b)(6) may be modified as provided in Subsection (c) of this section. (7) Retired Member’s Death While on a Nonservice-Connected Disability Retirement. In the event a Public Safety Officer Retired Member dies while the Public Safety Officer Retired Member is receiving a nonservice-connected disability allowance pursuant to Section 4.1080.8.1, the Eligible Survivor shall be paid for life a monthly allowance in an amount which shall be equal to 70% of the allowance received by the deceased Retired Member immediately preceding the date of the Public Safety Officer Retired Member’s death. The benefit described in this Subsection (b)(7) may be modified as provided in Subsection (c) of this section. (c) Optional Allowances for Eligible Survivor. At any time before the first payment of a service allowance, a service-connected disability allowance or a nonservice- connected disability allowance, the Member may elect to receive, in lieu of their allowance as provided in Section 4.1080.7 (Service) or Section 4.1080.8.1 (Disability), the actuarial equivalent at that time of such allowance and of the allowance for the Eligible Survivor, as provided in Subsection (b) of this section, by electing an optional allowance payable throughout the balance of their life, with the proviso that upon their death such optional allowance shall be continued to the Member’s Eligible Survivor in the proportional amount designated by the Member at the time of election of the option provided by this section. The amount of such optional allowance shall be so calculated that the liability of LACERS at the date of retirement under the optional allowance shall be equal to the liability of LACERS at the same date under the allowance awarded in accordance with the provisions of Section 4.1080.7 (Service) or Section 4.1080.8.1 (Disability) and of the survivorship allowance provided by Subsection (b) of this section. For the purpose of this section, the liability of LACERS is defined as the present value, in accordance with tables adopted by the Board, of the allowances or optional allowances calculated by approved actuarial methods, and recommended by the Retirement System’s actuary. In determining the actuarial equivalent of the allowance for an Eligible Survivor as provided pursuant to Subsection (b)(6) of this section, the equivalent of a survivorship allowance of 80% of the retiree’s allowance shall be used in all cases. The optional amounts, calculated in accordance with the foregoing subsection, shall provide a range of optional values such that the amount to be paid to the Eligible Survivor shall range from 75% to 100% of the allowance payable to the Member. If a Public Safety Officer Retired Member, previously retired pursuant to the provisions of Section 4.1080.8.1, is reinstated to active duty upon termination of the Public Safety Officer Retire Member’s disability, the election to receive the optional allowance as herein provided shall be deemed cancelled as of the effective date of such reinstatement. A Public Safety Officer Retired Member, previously retired on a disability allowance pursuant to the provisions of Section 4.1080.8.1, shall have the right to cancel any option previously elected by them pursuant to the provisions of this Subsection in the event the Public Safety Officer Retired Member’s allowance is subsequently adjusted as provided for in Section 4.1080.8.1. (d) Additional Allowance Amounts for Additional Beneficiaries. Whenever any Public Safety Officer Member or Public Safety Officer Retired Member shall die and leave surviving them, in addition to an Eligible Survivor, a Minor Child or Children or a Dependent Child or Children of the deceased Member and the Eligible Survivor, then such Eligible Survivor shall be paid an additional monthly allowance in an amount which shall be equal to 25% of the allowance they as an Eligible Survivor would be entitled to receive pursuant to the provisions of Subsection (b) of this section while there is one Minor Child or Dependent Child, 40% while there are two Minor Children or Dependent Children or a combination, and 50% while there are three or more Minor Children or Dependent Children or a combination, and such additional monthly allowance shall be the exclusive property of such Eligible Survivor and not the property of any such Minor Child or Dependent Child. Whenever any Public Safety Officer Member or Public Safety Officer Retired Member dies and leaves surviving them in addition to an Eligible Survivor, a Minor Child or Children or a Dependent Child or Children who are not the child or children of the Eligible Survivor, then the guardian(s) or conservator(s), as appropriate, of the estate(s) of any such Minor Child or Children or Dependent Child or Children shall be paid a monthly allowance in an amount which shall be equal to 25% of the allowance the Eligible Survivor would be entitled to pursuant to the provisions of Subsection (b) of this section while there is one Minor Child or Dependent Child, 40% while there are two Minor Children or Dependent Children or a combination, and 50% while there are three or more Minor Children or Dependent Children or a combination. Whenever any Public Safety Officer Member or Public Safety Officer Retired Member dies and leaves surviving them, in addition to an Eligible Survivor, a Minor Child or Children or a Dependent Child or Children of the deceased Member and the Eligible Survivor and a Minor Child or Children or a Dependent Child or Children not the child or children of the Eligible Survivor, then a monthly allowance shall be paid in an amount which shall be equal to 25% of the allowance the Eligible Surviving Spouse would be entitled to pursuant to the provisions of Subsection (b) of this section while there is one Minor Child or Dependent Child, 40% while there are two Minor Children or Dependent Children or a combination, and 50% while there are three or more Minor Children or Dependent Children or a combination. The amount of such monthly allowance shall be divided by the number of Minor Children or Dependent Children and shall be adjusted accordingly whenever any Minor or Dependent Child ceases to be such. The Eligible Survivor shall be paid the portion of such monthly allowance which shall be applicable to the number of Public Safety Officer Member’s or Public Safety Officer Retired Member’s Minor Children or Dependent Children and the same shall be their exclusive property. The guardian(s) or conservator(s), as appropriate, of the estate(s) of the Minor Children or Dependent Children who are not those of the Eligible Survivor shall be paid the portion of such monthly allowance which shall be applicable to such Minor Children or Dependent Children and the same shall be the exclusive property of such children. If a Minor Child or Dependent Child is an adult who is capable of managing their financial affairs, the Board is not required to pay the guardian or conservator of the Minor Child or Dependent Child any benefits provided in this subsection, which are not the property of the Eligible Survivor but are the property of the Minor Child or Dependent Child. Dependent Child benefits payable under this subsection shall be paid pursuant to the provisions of Charter Section 1238, if applicable. The additional allowance amounts provided in this subsection for persons other than an Eligible Survivor are to be calculated on the basis of the applicable Eligible Survivor allowance provided pursuant to Subsection (b) of this section, unmodified by any election that may have been made previously pursuant to the provisions of Subsection (c) of this section. Additional allowance amounts are also subject to the limitation that the amount of any survivorship allowance provided in this section, after the additional payments provided in this subsection are added thereto, may not exceed 100% of the Final Compensation of the deceased Public Safety Officer or 100% of the Final Compensation of the deceased Retired Public Safety Officer, as modified by the cost of living adjustments made pursuant to Section 4.1080.17 since the date of retirement of the Retired Member. In case of excess, any additional allowance amounts shall be reduced to a level where the total amount of allowance is equal to such maximum. (e) Allowance for Minor or Dependent Children Where Member Had No Eligible Survivor. Whenever any Public Safety Officer Member or Public Safety Officer Retired Member dies without leaving a Eligible Survivor, the guardian or conservator, as applicable, of the estate(s) of their Minor or Dependent Children shall be paid, until each such child shall cease to be a Minor or Dependent Child, a monthly allowance equal to the allowance an Eligible Survivor would have been eligible to receive pursuant to Subsection (b) of this section had an Eligible Survivor survived such Member. Whenever any Public Safety Officer or Retired Public Safety Officer dies leaving an Eligible Survivor who thereafter shall die, the guardian or conservator, as applicable, of the estate(s) of the Public Safety Officer’s or Retired Public Safety Officer’s Minor or Dependent Children shall be paid, until each such child shall cease to be a Minor or Dependent Child, a monthly allowance equal to the allowance an Eligible Survivor would have been eligible to receive pursuant to Subsection (b) of this section. In any of the foregoing events and if there were to be more than one Minor or Dependent Child, an equal share of such monthly allowance shall be paid for and on behalf of each such child to the guardian or conservator, as applicable, of the Public Safety Officer’s or Retired Public Safety Officer’s estate and shall be adjusted as each of them shall cease to be a Minor or Dependent Child in the manner set forth in Subsection (d) of this section. If payments are made pursuant to this Subsection (e), no additional allowance amounts shall be paid pursuant to Subsection (d) of this section. With regard to benefits payable to a Minor Child or Dependent Child who is an adult and capable of managing their financial affairs, the foregoing provisions requiring payment to a guardian or conservator of such child shall be disregarded and payment may be made directly to such adult child. Dependent Child benefits payable under this subsection shall be paid pursuant to the provisions of Charter Section 1238, if applicable. (f) Allowance for Dependent Parents Where Member Had No Eligible Survivor. Whenever any Public Safety Officer Member or Public Safety Officer Retired Member shall die without leaving an Eligible Survivor or a Minor or Dependent Child, a monthly allowance shall be paid to such Dependent Parents or to the survivor of them until each such Dependent Parent shall cease to be such. Any Dependent Parent who ceases to be such, but who thereafter again shall become unable to pay their necessary living expenses without an allowance, shall be entitled to have their allowance reinstated. The total amount of an allowance payable to the Dependent Parents shall be the same as that to which an Eligible Survivor would have been entitled pursuant to Subsection (b) of this section. (g) Determinations With Respect to Cause of Death and Dependency. The Board shall have the same power as that which has been given to it by Section 4.1080.8.1(d) and (f) in order to determine: (1) whether a Public Safety Officer Member’s death was service-connected or nonservice-connected for the purposes of Section 4.1080.10.1(b)(1) and (2); (2) whether or not a child of a deceased Public Safety Officer Member or Public Safety Officer Retired Member is a Dependent Child; and (3) whether or not any parent of a deceased Public Safety Officer Member or Public Safety Officer Retired Member is a Dependent Parent. The Board also shall have the power to determine, from time to time, whether or not a child continues to be a Dependent Child, whether or not a parent continues to be a Dependent Parent and whether or not a Dependent Parent who had ceased to be such thereafter shall have become entitled to have their allowance reinstated. The Board also shall have the power to determine whether an adult Minor Child or Dependent Child is capable of managing their own financial affairs. (h) Medical Reports and Hearings. The power of the Board to determine whether a Public Safety Officer Member’s death was service-connected or nonservice- connected, as provided in Subsection (g) of this section, hereafter may be exercised by it upon the basis of a written report from one regularly licensed and practicing physician selected by it, but the Board, in its discretion, may obtain such a report from more than one such physician. This determination may, at the option of the Board, be made without a hearing being held pursuant to the provisions of Subsection (g) of this section, provided that, should any decision made without a hearing being held adversely affect any person, such person may request and, upon such request, shall be granted a hearing before the Board at which such decision shall be reconsidered. (i) Distribution of Contributions. Whenever a Public Safety Officer Member or Public Safety Officer Former Member dies prior to retirement without leaving a person or persons entitled to receive an allowance pursuant to Subsections (b), (c), (d), (e), or (f) of this section, then, and in that event, the Member’s Accumulated Contributions shall be paid to such person or legal entity as the Member nominated by written designation duly executed and filed with the Board; or, if there is no such designation, then to the Public Safety Officer Member’s or Public Safety Officer Former Member’s surviving spouse or surviving Domestic Partner; or, if none, then to the Public Safety Officer Member’s or Public Safety Officer Former Member’s children; or, if no children, then to the Public Safety Officer Member’s or Public Safety Officer Former Member’s parents. In the event there is no written designation of beneficiary, surviving spouse or surviving Domestic Partner, children or parents, then the contributions shall be paid to the executor or administrator of the estate of such deceased Public Safety Officer Member or Public Safety Officer Former Member or to any other person or legal entity legally authorized to collect money due the decedent. (j) Burial Allowance. Upon the death of every retired Member, the sum of $2,500.00 shall be paid to such person or legal entity as the retired Member shall have nominated by written designation, duly executed and filed with the Board of Administration; or to the Eligible Survivor of such deceased retired Member, in the event there be no designated beneficiary; or to the Public Safety Officer Retired Member’s child or children, in the event there be no designated beneficiary or Eligible Survivor, provided that such payment shall be made only after satisfactory evidence has been presented to the Board showing that the expense of burial of the decedent has been paid or that the obligation to pay therefor has been assumed by a person or persons or an organization legally capable of contracting such obligation. The fact of burial, as evidenced by a certified copy of the death certificate, shall be sufficient evidence of compliance with the requirements stated in the foregoing sentence. While the purpose of this benefit is to provide a funeral allowance for the deceased retiree, the Retirement System shall have no responsibility to assure that this payment is used for that purpose. In the event there be no designated beneficiary, Eligible Survivor, or child or children, or in the event the requirements herein stated with respect to the expense of burial of such retired Member have not been complied with within such time as the Board, in its discretion, may determine, then the payment of the amount specified in this subsection shall be paid to the executor or administrator of the estate of such decedent, or to any other person or legal entity legally authorized to receive money due said decedent. (k) Reversion of Unclaimed Contributions to the Retirement Fund. The right to the payments set forth in this section is a vested property right of the person(s) entitled to such payment; provided, however, that should the person(s) entitled thereto fail to claim this benefit within ten (10) years from the date of such death, the funds shall revert to the Retirement Fund, unless and until, the Board of Administration receives a valid belated claim for payment, determined at the sole discretion of the Board of Administration. Any death benefit payable shall be subject to mandatory minimum distribution as required by the Internal Revenue Code, provided that the funds that are required to be distributed shall revert to the Retirement Fund if the person(s) entitled to the funds refuses to cooperate in electing to be paid such funds or cannot be located and the Retirement System has followed Internal Revenue Service procedures to locate such person(s). (l) Survivor Benefit Purchase Program for Public Safety Officer Retired Members. A Public Safety Officer Retired Member may elect, after retirement, to provide a survivor benefit to a spouse or Domestic Partner subject to the following: (1) Member to Pay Full Cost. The Public Safety Officer Retired Member shall pay the full actuarially determined cost of the survivor benefit through an actuarial reduction in their monthly retirement benefit. (2) Vesting Requirement. The right to benefits under this program shall not vest until the Public Safety Retired Member survives at least one (1) year from the date the Public Safety Retired Member makes an election to provide this benefit, unless the Board shall determine by a preponderance of the evidence that the Public Safety Officer Retired Member’s death was accidental. If the right to benefits has not vested before the date of the Public Safety Officer Retired Member’s death and the accidental death exception does not apply, then no survivor benefit shall be provided by the Retirement System and the amount by which the Public Safety Officer Retired Member’s monthly retirement benefits were reduced after making this election shall be paid as a lump sum to the spouse or Domestic Partner, provided that if the spouse or Domestic Partner has predeceased the Member, the lump sum shall be paid to the Member’s estate. (3) Only One Election Allowed. In order to minimize administrative costs to the Retirement System, a Public Safety Officer Retired Member may exercise this election only once. The Public Safety Officer Retired Member’s election shall not apply to any interest in their pension benefit awarded by the court to another person, but only to the interest retained by the Public Safety Officer Retired Member. The election may be made only to provide a benefit for a spouse or Domestic Partner who is not already qualified to receive a benefit from the Retirement System upon the Public Safety Officer Retired Member’s death. For purposes of this section, a domestic partnership must either be filed with the Retirement System or the California Secretary of State or be recognized as a valid domestic partnership in this state based upon the provisions of Section 299.2 of the Family Code or any successor provisions. (4) Irrevocable Election. Once an election is made, it is irrevocable. The Public Safety Officer Retired Member’s monthly retirement benefits will be permanently reduced and will not increase if the spouse or Domestic Partner predeceases the Public Safety Officer Retired Member or if the marriage or domestic partnership is otherwise terminated. (5) Survivor Benefit. The benefit authorized by this section consists of a percentage continuation of the Public Safety Officer Retired Member’s monthly retirement benefit payable to the surviving spouse or Domestic Partner of the Member for the survivor’s lifetime. In order to be eligible to receive the survivor benefit provided by this section, the survivor must be either the spouse or Domestic Partner of the Member at the time the Member elected to provide this benefit and at the time of the Member’s death. A survivor receiving a benefit under this section shall not be eligible for a health subsidy from the Retirement System. The payment of a survivor benefit provided by this section does not impact the payment of other survivor benefits from the Retirement System. (6) Payment Options. The Public Safety Officer Retired Member shall select the percentage of continuance that they desire to fund from the options provided by the Retirement System. These options shall be established by Board rule and shall provide a reasonable range of choices, subject to any limitations imposed by federal law. If no continuance is payable based on the provisions of Subdivision (2), then the amount paid by the Public Safety Officer Retired Member as a reduction in their monthly retirement benefit shall be refunded as provided therein. (7) Right to Review, Modify and Terminate the Program. The City’s right to review the program, as provided below, may not be exercised more often than every five (5) years. To initiate a review, the City Administrative Officer (CAO) shall request the Retirement System to provide data relevant to the program’s costs. If the CAO so requests after reviewing the data provided, an actuarial report shall be obtained. As part of this review, the City Council shall have the authority, by ordinance, to enact modifications to the program necessary to maintain cost neutrality or to terminate the program if the program cannot be modified to maintain cost neutrality. If the program is modified, the modifications shall not apply to Public Safety Officer Retired Members who elected this benefit before the effective date of the modifications. If the program is terminated, the Retirement System shall continue to administer the program for all Public Safety Officer Retired Members who elected benefits under the program prior to the termination date, but shall not allow Public Safety Officer Retired Members to elect benefits under the program after the termination date. (8) Board’s Authority to Adopt Rules and Administer the Program. The Board shall administer this program and adopt any necessary rules, including the authority to establish any mortality assumptions required for the administration of the program. SECTION HISTORY Added by Ord. No. 187,923, Eff. 7-9-23. Amended by: First Para., Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.11 Benefits Payable to Eligible Surviving Spouse or Domestic Partner Upon Member’s Death Before Retirement.

Sec. 4.1080.11. Benefits Payable to Eligible Surviving Spouse or Domestic Partner Upon Member’s Death Before Retirement. (a) Definitions. As used in this section, the following words and phrases shall have the meaning ascribed to them in this paragraph: Duty Related Death. The death of a member caused by illness or injury that arose out of the performance of the member’s duties as an employee of the City of Los Angeles. Non-Duty Related Death. A member’s death which occurred due to illness or injury not arising out of the member’s performance of the member’s duties as an employee of the City of Los Angeles. Eligible Surviving Spouse. The person who was married to the member at the time of the member’s death and who is entitled to be paid, against the claims or demands of any and all other persons thereto, the full amount of such member’s accumulated contributions. Eligible Surviving Domestic Partner. The person who was the domestic partner of the member at the time of the member’s death and who is entitled to be paid, against the claims or demands of any and all other persons thereto, the full amount of such member’s accumulated contributions. Eligible Survivor. A person who is either an Eligible Surviving Spouse or Eligible Surviving Domestic Partner, as defined in this subsection. (b) Duty Related Death of a Member Who Does Not Have Five (5) Years of Continuous Service. If a member, who at the time of a Duty Related Death was not eligible for a disability retirement allowance pursuant to the provisions of Section 4.1080.8, leaves an eligible survivor, that eligible survivor may elect to receive a monthly allowance equal to the disability retirement allowance benefit the member would have received, as provided in Section 4.1080.8, had the member completed five (5) years of continuous service and had the member been eligible for a disability retirement and had retired under a disability retirement on the day preceding the date of death and elected to receive the benefit as computed under the provisions of Section 4.1080.14(a)(1). In the event the member had completed less than twelve (12) months of service, the salary for the missing months shall be at the rate for the first month of service to arrive at the compensation earnable. (c) Death of a Member Who Has Five (5) or More Years of Continuous Service. If, at the time of a Duty Related Death or Non-Duty Related Death, a member would have been eligible to receive a disability retirement allowance pursuant to Section 4.1080.8 and leaves an eligible survivor, that eligible survivor may elect to receive a monthly allowance equal to the amount the deceased member would have been entitled to if the member had been so retired on the day preceding the member’s death and elected to provide a continuing benefit under the provisions of Section 4.1080.14(a)(1). (d) Calculation of Disability Survivorship Allowance. The one hundred percent (100%) disability survivorship allowance provided in Subsections (b) and (c) herein shall consist of an annuity based upon the eligible survivor’s age and the member’s total accumulated contributions, calculated in accordance with approved actuarial methods, supplemented by a pension to equal the remainder of the allowance so computed. (e) Consequences of Election to Receive a Disability Survivorship Allowance. An eligible survivor who elects to receive the one hundred percent (100%) disability survivorship allowance hereinabove provided in Subsections (b) and (c), by making this election shall waive the eligible survivor’s rights under Section 4.1080.10(a) to payment of a limited pension and to payment of all the member’s accumulated contributions, and shall receive the benefits provided in this section in lieu thereof. Said eligible survivor shall also receive the benefits provided under the Family Death Benefit Plan, established in Section 4.1090, if said eligible survivor would otherwise have been entitled thereto. (f) Election to Wait and Receive a Continuance of the Member’s Service Retirement Allowance (Member Not Eligible for Retirement). If a member had completed five (5) or more years of continuous service with the City, but was not eligible to retire on a service retirement allowance on the date of the member’s death, the eligible survivor shall have the option of electing to wait until such time as the member would have been entitled to receive a service retirement allowance pursuant to the provisions of Section 4.1080.7, and shall then receive a retirement allowance equal to that which the member would have received had the member retired under the provisions of Section 4.1014(a)(1) on the day first eligible to receive such benefit. An eligible survivor who elects to wait and to receive the allowance provided herein shall have no rights under the provisions of Sections 4.1080.10(a); the benefits payable under this provision are provided in lieu of the payment of the member’s accumulated contributions and the limited pension provided in Section 4.1080.10(a). However, if an eligible survivor would otherwise have been entitled to the benefits provided under the Family Death Benefit Plan, an eligible survivor who exercises the option provided in this subsection shall receive the benefits provided in Section 4.1090, but only until such time as the optional benefit provided in this subsection shall become payable, at which time the eligible survivor’s entitlement to benefits under Section 4.1090 shall cease. (g) Election to Receive a Continuance of the Member’s Service Retirement Allowance (Member Eligible for Retirement). If a member was eligible to retire on a service retirement allowance on the date of the member’s death, Section 4.1080.10(a)(3) provides an optional retirement benefit for persons who otherwise qualify for said benefit. (h) Election under This Section Waives All Rights to Benefits Provided in Section 4.1080.10. The election by an eligible survivor to receive an allowance under the provisions of this section constitutes and includes a complete waiver of all rights the eligible survivor may have under Section 4.1080.10(a), including the right to payment of all the member’s accumulated contributions, both regular contributions and survivor contributions, as well as a waiver of the payment of the limited pension. (i) Board Authority. The Board of Administration, with respect to the determination of whether death of a member was attributable to Duty Related causes or Non-Duty Related causes, shall have the power to make such determination based upon such evidence as may be presented to it. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.12 Benefits Payable to Eligible Surviving Spouse or Domestic Partner Upon Death of Retired Member.

Sec. 4.1080.12. Benefits Payable to Eligible Surviving Spouse or Domestic Partner Upon Death of Retired Member. All current and former members of Tier 3 of Retirement System shall, at the time of retirement, whether for service or disability, be eligible for the benefit provided in this section, provided they have an eligible survivor as defined in this section. (a) Definitions. For purposes of this section, the following words and phrases are defined as follows: Eligible Survivor shall include the following: (1) The spouse of a retired member to whom such member is married at time of retirement and has been so married for at least one (1) year prior thereto, and further provided that said spouse is either the surviving spouse or surviving domestic partner of the retired member at the time of the retired member’s death. (2) The domestic partner of a retired member provided that at the time of the member’s retirement their domestic partnership had been established for at least one (1) year, and further provided that said domestic partner is either the surviving domestic partner or surviving spouse of the retired member at the time of the retired member’s death. Unmodified Allowance. The total monthly retirement allowance payable to the member as of the date of retirement, calculated in accordance with the provisions of sections 4.1080.7, in the case of service retirement and deferred service retirement, or 4.1080.8, in the case of disability retirement. Joint and Survivor Cash Refund Annuity. An annuity which shall be the actuarial equivalent of the member’s total accumulated contributions providing for equal monthly payments during the lifetime of such member and the eligible survivor, with payment of any unused contributions, as defined in Section 4.1080.10 (c)(2), upon the death of the last survivor as provided in that provision, calculated in accordance with approved actuarial methods as of the date of retirement. (b) Survivor Contributions. Every member shall contribute by salary deduction at the rate of contribution established in Section 4.1080.3(a) on account of the benefit provided by this section. Said contributions shall be known and designated as survivor contributions and are in addition to the member’s normal contributions. (c) Retirement with Eligible Survivor. Upon the retirement of a member having an eligible survivor, other than one selecting one of the options available under Section 4.1080.13, the annuity portion of such member’s retirement allowance shall be calculated as a joint and survivor cash refund annuity, and the amount of pension payable during the member’s lifetime shall be the excess of the member’s unmodified retirement allowance over such joint and survivor cash refund annuity. Upon the death of a member survived by an eligible survivor, there shall be continued to such survivor a retirement allowance which shall consist of: (1) The joint and survivor cash refund annuity paid during the member’s lifetime; and (2) A pension amount payable during the lifetime of the eligible survivor, which shall be the excess of one-half (1/2) of the unmodified allowance over said joint and survivor cash refund annuity. (d) Retirement with No Eligible Survivor. Upon the retirement of a member having no eligible survivor at the time of retirement, the annuity portion of such member’s retirement allowance shall be calculated on the basis of the member’s normal accumulated contributions as opposed to the sum of the normal contributions and the survivor contributions taken pursuant to the provisions of this section. The excess of such member’s total accumulated contributions over the normal accumulated contributions at time of retirement shall be paid to such member, or at the member’s option, considered as additional contributions made to provide an increased annuity. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.13 Election at Time of Retirement for Members or Former Members Without Eligible Surviving Spouse or Domestic Partner to Provide Allowance to Designated Beneficiary Upon Death.

Sec. 4.1080.13. Election at Time of Retirement for Members or Former Members Without Eligible Surviving Spouse or Domestic Partner to Provide Allowance to Designated Beneficiary Upon Death. A member or former member who does not have an eligible survivor, as defined in Section 4.1080.12, may make an irrevocable election at the time of retirement, in writing, to provide for a continuance of the member’s or former member’s retirement allowance to one designated beneficiary. The retiree shall take an actuarial reduction of the retiree’s retirement allowance to pay for the continuance to a designated beneficiary. The retiree shall specify any whole percentage not to exceed 100% as the portion of the retirement allowance to be paid as an allowance to the beneficiary, subject to any limits imposed by federal law. The allowance payable to the beneficiary shall commence the day following the retiree’s date of death and shall terminate upon the death of the beneficiary. In the case of a member or former member retired under Section 4.1080.5 or a former member retired under Section 4.1080.6, the beneficiary’s continuance shall be subject to all cost of living and discretionary adjustments as provided in Section 4.1080.17. A beneficiary under this section shall not be entitled to any disability retirement allowance, any basic death benefit, any special death benefit, any monthly allowance for survivors of a member or retired person, any insurance benefit or subsidy, or retired member lump-sum death benefit. The Board shall adopt rules to administer this continuance and shall formulate the benefits in such a way that no additional actuarial liability is incurred either by the System or by the City. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.14 Election at Time of Retirement to Provide Optional Allowance to Specified Survivors Upon Retired Member’s Death.

Sec. 4.1080.14. Election at Time of Retirement to Provide Optional Allowance to Specified Survivors Upon Retired Member’s Death. (a) Optional Retirement Allowance Election. At any time before the first payment of a service or disability retirement allowance, a member or former member who is retiring may irrevocably elect to receive the actuarial equivalent of such retirement allowance as: (1) One Hundred Percent (100%) Continuance. An optional retirement allowance payable throughout the balance of the retiree’s life, with the provision that upon the retiree’s death one hundred percent (100%) of such optional retirement allowance shall be continued through the life of and paid to: (i) the retired member’s surviving spouse or domestic partner; or (ii) the retired member’s minor children, in the event there be no surviving spouse or domestic partner; or (iii) the retired member’s dependent parents, in the event there be no surviving spouse or domestic partner or minor children, provided that, in the case of a minor child, the same shall terminate with the monthly payment next preceding the date on which said child attains the age of eighteen (18) years; or (2) Other Percent Continuance. Any other optional allowance which the retiree may elect to receive and which shall be authorized by the Board, payable throughout the balance of the retiree’s life, with the provision that, upon the retiree’s death, a specified percentage of such optional allowance selected by the retiree shall be continued through the life of and paid to: (i) the retired member’s surviving spouse or domestic partner; or (ii) the retired member’s minor children, in the event there be no surviving spouse; or (iii) the retired member’s dependent parents, in the event there be no surviving spouse or minor children; provided that, in the case of a minor child, the same shall terminate with the monthly payment next preceding the date on which said child attains the age of eighteen (18) years. In order for the person who is the retiree’s spouse or domestic partner at the time of retirement to be eligible to receive the continuance provided in this section, this person must be the surviving spouse or surviving domestic partner of the retiree at the time of the retiree’s death. (b) Calculation of Optional Retirement Allowances. The amount of any optional retirement allowance granted pursuant to this section shall be so calculated that the liability of the system at the date of retirement under the optional retirement allowance shall be equal to the liability of the system at the same date under the retirement allowance provided in Section 4.1080.7 for service and deferred service retirement allowances, or Section 4.1080.8 for disability retirement allowance, including in each case the liability for continuance to an eligible survivor provided in Section 4.1080.12, if applicable. Any retiree selecting one of the options available under this section who has an eligible survivor as defined in Section 4.1080.12 shall have the annuity portion of such retiree’s retirement allowance calculated on the basis of the member’s total accumulated contributions, including both normal and survivor contributions. For the purpose of this section, the liability of the system is defined as the present value, in accordance with tables adopted by the Board, of the retirement allowance or optional retirement allowance calculated by approved actuarial methods, giving due weight to the average probabilities of survivorship of all parties involved in the allowance, or optional allowance, to the limitation of payments to age eighteen (18) in the case of a minor child, and to the requirement for refund of unused contributions after the death of the retiree or beneficiary as provided for in Section 4.1080.10(c)(2). (c) Federal Law Limitations May Not Be Exceeded. No optional allowance shall be granted under the provisions of this section that exceed any limitations imposed by federal law. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.15 Right to Elect Life Annuity with No Refund of Contributions.

Sec. 4.1080.15. Right to Elect Life Annuity with No Refund of Contributions. Any member or the survivor of a deceased member who is eligible for a retirement allowance under the provisions of this Article may, in lieu of the annuity payment calculated on the basis of the refund of unused contributions, elect to receive an annuity payable only during the life or lives of the persons covered by the option with no payment due upon the death of the last survivor on account of unused contributions. In all other respects, the provisions of Section 4.1080.14(b) with respect to the liability of the System under the option being equal to the liability of the System under the member’s unmodified retirement allowance shall be applicable. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.16 Community Property Payment Options.

Sec. 4.1080.16. Community Property Payment Options. When a portion of the community property interest in a member or former member’s benefits under Tier 3 has been awarded, pursuant to a valid court order in a proceeding in which the Retirement System has been joined as a party, to a former spouse, former domestic partner, legally separated spouse, or legally separated domestic partner (jointly referred to as “nonmember” herein), the following payment options are available, as applicable: (a) Payments to Nonmember Based on Court Order (“In-Kind” Payments). The Retirement System shall pay directly to the nonmember any community property interest in benefits payable under the provisions of this article that have been awarded to the nonmember, provided that the Retirement System has been joined as a party in the proceedings and ordered to make such payment in a valid court order. To the extent that benefits are payable for the lifetime of a specific person, such as the retired member or an eligible survivor, any interest therein awarded to the nonmember will terminate when the right to benefit payments ends. (b) Option to Elect a Life Annuity. When a court of competent jurisdiction awards a former spouse or former domestic partner a portion of the retirement benefits payable to the member/former member and to the member/former member’s surviving spouse or domestic partner (survivor), if any, the former spouse or former domestic partner, in lieu of receiving the former spouse’s or former domestic partner’s portion of the benefits payable based upon the lifetime of the member/former member and/or survivor, may instead make an irrevocable election to convert the former spouse’s or former domestic partner’s interest in such retirement benefits into an actuarially equivalent life annuity payable for the lifetime of the former spouse or former domestic partner. If the member/former member has not yet retired, the former spouse or former domestic partner must make this irrevocable election to receive a life annuity, in writing, prior to receiving payment of the former spouse’s or former domestic partner’s community property portion of the retirement allowance. If the member/former member has already retired, the election must be made at the time the former spouse or former domestic partner requests direct payment of the former spouse’s or former domestic partner’s community property portion of the retirement allowance. The former spouse or former domestic partner must make the election to receive a life annuity within 90 days of LACERS providing written notice to the former spouse or former domestic partner. If this irrevocable election is not made prior to the applicable times specified herein, the former spouse or former domestic partner will be deemed to have waived the right to elect to receive a life annuity. This option is not available in a legal separation where the parties’ relationship has not been legally terminated. (c) Legal Separations. In the event the parties have obtained a legal separation, but remain married or remain domestic partners, the legally separated spouse or legally separated domestic partner may receive benefits payable to an eligible survivor under the provisions of this article, provided the legally separated spouse or legally separated domestic partner satisfies the applicable eligibility requirements. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: Subsec. (b), Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.17 Cost of Living Adjustments.

Sec. 4.1080.17. Cost of Living Adjustments. (a) Application. The provisions of this section shall not be applicable to any benefit payable to a member or former member, or to the member’s or former member’s beneficiaries, pursuant to the provisions of Section 4.1080.10(a)(2), concerning the limited pension. The provisions of this section, however, shall be applicable to each other benefit payable in monthly installments pursuant to any other provisions of this Article, but the application thereof to any such benefit shall not reduce the amount to be paid on or subsequent to July 1st of any year to an amount less than that payable immediately prior to July 1st of said year. (b) Cost of Living Adjustments by Board of Administration. (1) The Board of Administration, not later than the 1st day of May of each year, shall determine with respect to the Federal Bureau of Labor Statistics Consumer Price Index for the Los Angeles area (“the C.P.I.”) the percentage of increase or decrease, if any, in the C.P.I. for the whole of the first next preceding calendar year from the C.P.I. for the whole of the second next preceding calendar year and shall round any such percentage increase or decrease to the nearest one-tenth (1/10) of one percent (1%). (2) The Board, whenever it shall have determined that there had been an increase or decrease in the C.P.I., shall increase or decrease the amount of each such benefit as hereunder provided, subject, however, to the limitations contained in Subsection (a) of this section: Effective the 1st day of July of each year, the Board of Administration, with respect to each eligible benefit which became payable prior to the applicable 1st day of July, shall increase or decrease the amount thereof payable immediately prior to the applicable 1st day of July by one-twelfth (1/12) of the percentage of increase or decrease in the C.P.I. as determined by it pursuant to Subsection (b)(1) of this section, for each whole month that such benefit was payable during the year commencing the 1st day of July next preceding the applicable 1st day of July and ending the 30th day of June next preceding the applicable 1st day of July, providing that any increase or decrease in the amount of any such benefit shall not exceed one-twelfth (1/12) of two percent (2%) thereof for each whole month that it was payable during the year. (3) If it is impossible or impracticable for the Board to cause all necessary calculations to be made in time for it to include any increases or decreases in the amounts of benefits, as hereinabove provided, in the demands drawn in payment of such benefits for the month of July in any year, then the Board shall have the power and authority, when such calculations shall have been made, to increase or decrease the amounts of the demands drawn in payment of such benefits for any month subsequent to the month of July so as to include any increases or decreases in such benefits which shall have accumulated from and after the 1st day of July. (4) In contrast with the practice authorized for Tier 1 of the System, as provided by LAAC Section 4.1022(c)(2), nothing in this section shall be construed to authorize the accumulation or carrying over of any percentage increase or decrease in the C.P.I. from one calendar year to the next. (c) Discretionary Cost of Living Adjustments by City Council. (1) There is hereby created and established a policy whereby the City Council shall periodically review the matter of the cost of living adjustments for certain beneficiaries who receive retirement benefits from the Retirement System. The review shall be made to ascertain the impact of increases or decreases in the Consumer Price Index upon retirement benefits and the adequacy of the annual cost of living adjustments provided in subsection (b) herein. Should the City Council find and determine that annual cost of living adjustments are inadequate in light of the movement of the Consumer Price Index, the City Council may grant additional, but discretionary, cost of living adjustments as hereinafter provided. (2) The first of the reviews provided in Subsection (c)(1) herein shall be made during the third fiscal year following the date that the first beneficiary of Tier 3 receives a benefit that is subject to a cost of living adjustment, pursuant to Subsection (b) herein, and annually thereafter until the City Council has provided a first discretionary adjustment pursuant to this section. Thereafter, the City Council shall make periodic reviews in intervals not to exceed three (3) years from the date of the completion of the last review or from the effective date of the last discretionary cost of living adjustments, whichever shall be the later. (3) Should it be the finding of the City Council that discretionary cost of living adjustments would be in order, any such adjustments would be subject to the following limitations: (i) The first discretionary adjustment may be granted at any time. Thereafter, discretionary adjustments may not be provided more frequently than once every three (3) years, counting from the date the last discretionary adjustments became effective. (ii) Discretionary adjustments shall not exceed one-half (1/2) of the difference between the percentage of the annual increases in the cost of living, as determined pursuant to the provisions of Subsection (g)(2) herein, for each of the preceding three (3) years and the annual adjustments made pursuant to Subsection (a). Discretionary adjustments shall be allocated to each of the three (3) years for which an adjustment is made. (iii) Any discretionary cost of living adjustments provided pursuant to the provisions of this section shall be subject to the following further limitation: If a benefit became payable on or after July 1 immediately preceding the effective date of such adjustments, it shall not be so adjusted; and any benefit which shall become payable at a time within a three-year period between discretionary cost of living adjustments (but prior to the immediately preceding July 1), shall be prorated according to the annual increase, on a monthly basis, to the number of completed months for which the benefit was received. (iv) Discretionary cost of living adjustments may be granted only by ordinances adopted in accordance with the provisions of Section 1168 of the City Charter. (v) All adjustments provided in this subsection are to be applied prospectively only. Nothing in this section shall be understood to permit retroactive adjustments of benefits. (vi) Only those monthly benefits which are entitled to cost of living adjustments as provided in Subsection (a) and (b) of this section are entitled to discretionary cost of living adjustments under Subsection (c) herein. Discretionary cost of living adjustments shall not be applied to monthly benefits excluded from receiving cost of living adjustments under any provision in this article. (vii) It shall be the duty of the City Administrative Officer to prepare appropriate reports and recommendations to enable the City Council to make findings as to the adequacy of the annual cost of living adjustments. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.18 Back Contributions.

Sec. 4.1080.18. Back Contributions. (a) Back Contributions for Past Periods of City Service. Every member who was a City employee during any period or periods in which the member was regularly employed, on a full-time basis or on a part-time basis but was not a member, and thus not contributing to the Retirement Fund, shall have the option to designate all or any portion of such employment for which the member may receive service credit, provided, however, that the member is not receiving and is not entitled to receive for that period of City employment any benefit from any other pension or retirement system, including, but not limited to, the Fire and Police Pension Plan, the Water and Power Employees’ Retirement Plan, the Limited Term Retirement Plan, the Pension Savings Plan for Part-time, Seasonal and Temporary Employees, and any union plan. The option to make back contributions shall be exercised in writing, filed with the Board of Administration, designating the period of City employment for which the member desires to receive service credit, and must be accompanied by a single payment of back contributions or by an agreement to pay such back contributions in installments. The back contributions to be paid shall be in an amount equal to all of the contributions which the member would have made to the Fund had that member been a member during such period, together with all regular interest which, had the member so made the same, would have been credited thereon prior to the date of such payment; provided, however, that in the case of such installment payment thereof, the same shall be made pursuant to the rules which shall be adopted by the Board of Administration establishing minimum amounts to be paid and the period of time within which they must be paid and, furthermore, providing the rate of interest which shall be paid upon the unpaid balance of the same. Every member who makes up back contributions as hereinabove provided shall be allowed credit for the period of City employment designated in the declaration filed by the member with the Board of Administration, the same as though the member had been a member during such period. Any such member shall be allowed at any time to make a single payment equal to the then present value of all of the unpaid installments in such manner as shall be determined by the Board. Should the member fail to make all of the payments required of the member under the provisions of this section, the member shall be allowed service credit, counter-calendarwise, for the same portion of such designated period as the amount made up by the member, and provided further that, should the member cease to be a member by reason of the member’s death, service credit shall be allowed for the whole period designated by the member if the member’s surviving spouse or domestic partner exercises the option which, under such circumstances, hereby is given to such survivor to make a single payment equal to the then present value of all of the unpaid installments in such manner as may be determined by the Board. The written option hereinabove referred to shall be filed with the Board of Administration. For purposes of determining whether a member is not receiving and is not entitled to receive for a prior period of City employment any benefit from a non-City pension or retirement system, such as a union plan, the Board shall adopt rules regarding the proof that a member must provide to establish a right to make back contributions for such prior period of City employment, since, for a non-City system, such information is not directly available to the Retirement System. (b) Back Contributions for Periods of Participation in the Pension Savings Plan. Notwithstanding the provisions of Subsection (a), a member may receive service credit for any period or periods in which the member was a participant in the Pension Savings Plan for Part-time, Seasonal and Temporary Employees provided for in Chapter 16 of Division 4 of this Code. Such option shall be exercised in writing, filed with and subject to rules promulgated by the Board of Administration as provided for in Subsection (a) above. The amount of back contributions to be paid shall be the total of the following: (1) An amount equal to all of the contributions which the member would have made to the Fund had that member been a member during such period, together with all regular interest which would have been credited thereon by the Board of Administration prior to the date of such payment; and (2) The full amount of all contributions made to the Pension Savings Plan by the City on behalf of the member during such period or periods, plus all interest credited to those contributions by the Pension Savings Plan. (c) Back Contributions for Periods of Participation in the Limited Term Retirement Plan. Notwithstanding the provisions of Subsection (a) herein and Section 4.1850(g) of Chapter 18.5 of Division 4 of this Code, every person who is a member may receive service credit for any period or periods in which the person was a participant in the Limited Term Retirement Plan provided for in Chapter 18.5 of Division 4 of this Code by making back contributions, which shall be paid in one of the following manners: (1) All of the participant’s interest in the participant’s individual account with the Limited Term Retirement Plan, based upon contributions made both by the participant and by the City, and any gains or losses thereon, shall be transferred from the Limited Term Retirement Fund to the LACERS Retirement Fund. The member’s LACERS account shall be credited with back contributions equal to the total contributions that the member would have made to the Fund had the member been a member during such period, together with the regular interest that would have been credited to those contributions; or (2) Where the member’s entire account balance in the member’s former individual account with the Limited Term Retirement Plan, based upon contributions made both by the participant and by the City, and any gains or losses thereon, is directly rolled over from the Limited Term Retirement Plan to another eligible retirement plan prior to January 1, 2003, provided these funds have been segregated and not co-mingled with any other funds, the trustee-to-trustee transfer of the total balance from that eligible retirement plan shall be transferred to the LACERS Retirement Fund. The member’s LACERS account shall be credited with back contributions equal to the total contributions that the member would have made to the Fund had the member been a member during such period, together with the regular interest that would have been credited to those contributions; or (3) In all other cases in which the member’s Limited Term Retirement Plan account balance has been distributed, the amount of back contributions to be paid shall be in the amount of the entire lump sum distribution, whether received by the member or by any other person, together with all regular interest which would have been credited thereon by the Board of Administration subsequent to the date the lump sum was distributed had that member been a member during that period. The member’s LACERS account shall be credited with back contributions equal to the total contributions that the member would have made to the Fund had that member been a member during such period, together with the regular interest that would have been credited to those contributions. This option shall be exercised in writing, filed with and subject to rules to be promulgated by the Board of Administration, and shall be irrevocable. The service credit purchased pursuant to this subsection shall count as continuous service credit for all LACERS benefits, as if the person had been a member during the entire period of time for which service credit is given. (d) Back Contributions for Periods when Member Received Workers’ Compensation Benefits. The Board of Administration shall, by rule, provide for the making up of contributions that a member failed to make for any period during which the member received Workers’ Compensation benefits (Div. IV, Labor Code) for temporary disability on account of any injury or illness arising out of, and in the course of, the member’s employment with the City, together with an amount equal to the regular interest that would have been credited had the member made the contributions. (e) Back Contributions in Connection with Disability Denials. A limited right to make back contributions in connection with denials of disability applications is provided in Section 4.1080.7, Subsection (j). (f) Limitations on Back Contributions Imposed by Federal Law. Notwithstanding the provisions of Subsections (a), (b), (c), (d) and (e) herein, a member shall not be allowed to make back contributions to purchase service credit under this section if the period of time being purchased constitutes “unqualified service” which the member is prohibited from purchasing under federal law. The Board shall adopt such rules as are necessary to comply with federal law and may authorize payment methods that comport with federal requirements. (g) Effect of Transfer to Fire and Police Pension Plan. For any Member who has entered into an agreement to provide back contributions and elects to transfer membership to the Fire and Police Pension Plan pursuant to Section 4.2216, LACERS shall transfer all service credit and associated contributions that have been purchased, subject to the terms and conditions of the LACERS Peace Officer Transfer Program and the terms and conditions provided in this section. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: Subsec. (g) added, Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.19 Redeposit of Formerly Withdrawn Contributions.

Sec. 4.1080.19. Redeposit of Formerly Withdrawn Contributions. Any former member who received a refund of the former member’s contributions from the Retirement Fund upon separating from the service of the City shall, upon again becoming a member, have the option to redeposit with the Retirement Fund the amount previously withdrawn, together with regular interest, irrespective of any time period that may have elapsed since such separation. Such option shall be filed in writing with the Board of Administration. The amount of the contributions to be redeposited shall be the sum of the amount of accumulated contributions withdrawn, plus all of the regular interest which would have been credited thereon had said accumulated contributions remained on deposit in the fund to the date the member redeposits such contributions either by a single lump sum payment or executes an agreement to pay such redeposit in installments. In the case of installment payments, the Board of Administration shall establish the minimum amounts to be paid, the period of time therefore, the rate of interest which shall be paid on the unpaid balance of the same, and all other rules the Board may deem necessary for the carrying out of the provisions of this section. Any such member shall be allowed, at any time, to make a single payment equal to the then present value of all of the unpaid installments in such manner as shall be determined by the Board. Every member who makes a redeposit as hereinabove provided shall be allowed service credit for the period of service for which the redeposit is made; provided however, that the member is not receiving and is not entitled to receive service credit for such period of service from any other pension or retirement system of the City of Los Angeles. Should the member fail to complete payment of the redeposit, service credit shall be allowed counter-calendarwise from the same portion of such designated period as the amount made up by the member, and provided, further, that should the member cease to be a member by reason of the member’s death, service credit shall be allowed for the whole period for which the redeposit is being made if the member’s surviving spouse or domestic partner exercises the option which, under such circumstances, hereby is given to such survivor to make a single payment equal to the then present value of all of the unpaid installments in such manner as shall be determined by the Board. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.20 Buy Back Program for Governmental Service and Periods of Uncompensated Maternity Leave from City Service.

Sec. 4.1080.20. Buy Back Program for Governmental Service and Periods of Uncompensated Maternity Leave from City Service. (a) Definitions. For the purpose of this section, the following words and phrases shall have the meaning ascribed to them in this subsection unless a different meaning is clearly indicated by the context: Buy Back. Purchase by a member of service credit for periods of eligible service with other governmental entities or purchase by a member of service credit for uncompensated maternity leave. Full-time Service. A minimum of six (6) months of uninterrupted service with an eligible governmental entity, excluding part-time service. Governmental Entity. The United States Government, including its territories; Indian tribal governments, including subdivisions, agencies, or instrumentalities of Indian tribal governments, in accordance with Internal Revenue Code section 414(d); any agency of the United States Government; the United States Postal Service; any branch of the United States military service; any State or political subdivision thereof; any local government or special district within any State in the United States; and shall exclude non-governmental agencies supported by government contracts or grants and any prior service with the City of Los Angeles. Government Service Buy Back Program or GSB. The method for the buy back of service credit set forth in this section. Military Service. Full-time service in the Armed Forces of the United States, for which no retirement benefit is or will be payable to the member. To qualify as military service, the character of the member’s service in the Armed Forces of the United States must have been “Honorable.” Prior Plan. A retirement plan of a governmental entity in which the member was a participant during full-time service. Uncompensated Maternity Leave. A leave of absence from City Service taken for maternity reasons without pay, for which the member did not otherwise receive service credit. Such periods of uncompensated maternity leave shall not be subject to any continuous months requirement, nor shall such periods be rounded down to the nearest whole month, but purchases may be restricted to whole biweekly payroll periods. Such leave shall be a minimum of one (1) month and a maximum of twelve (12) months with respect to any one (1) pregnancy. (b) Eligibility. Subject to any applicable limitations under federal law, a member is eligible to buy back credit for periods of full-time service with other governmental entities and to buy back credit for periods of uncompensated maternity leave on the following terms and conditions: (1) Members are not allowed to buy back credit for periods of service from a governmental entity which provides reciprocal benefits with LACERS and for which that member would be entitled to those reciprocal benefits pursuant to Section 4.1096. For purposes of the previous sentence, a member shall be treated as entitled to reciprocal benefits even if the member will not receive such benefits solely due to the member’s withdrawal of member contributions and interest from the prior plan, unless such withdrawal occurred prior to the member’s date of hire by the City. (2) Members may not buy back credit for periods of service for which they are currently eligible or will become eligible to receive a retirement benefit from a prior plan provided, however, that to the extent required by federal law, periods of service in the United States military reserve may be purchased even if the Member is eligible to receive a retirement benefit from the prior plan. The Member must obtain certification from the governmental entity or its public retirement system showing the full-time paid employment periods and further certifying that the member is not eligible and will not be eligible for retirement benefits for that service. Such certification must be sufficient to satisfy the Board of Administration that the service qualifies for purchase as provided in this section. Service in the Armed Forces of the United States may be certified by an official discharge document issued by said Armed Forces showing the character of the Member’s service and the Member’s dates of service in said Armed Forces. (3) If the member has contributions and interest on deposit in the prior plan, the member may purchase credit for the full-time paid employment period represented by such contributions and interest by withdrawing these contributions and interest and rolling them over to the Retirement System, as permitted by the Internal Revenue Code and by the Board of Administration, to be credited as a partial payment towards the cost for purchasing this service as determined pursuant to Subsection (e). Partial payment may also be accomplished via a trustee-to-trustee transfer of funds as authorized elsewhere in this article. The remaining balance due under the purchase agreement shall be either deposited in a lump-sum or by payroll deduction as provided by Board rule pursuant to Subsection (f)(2). (4) If the member does not have contributions and interest on deposit in the prior plan of the Qualified Governmental Organization, the member may purchase credit for the full-time paid employment period as provided in Subsection (e). (5) Only a member who was on an active employment status immediately before and after taking a leave of absence for maternity reasons without pay shall be eligible to buy back credit for an uncompensated maternity leave. No member shall be permitted to purchase more than one (1) year of uncompensated maternity leave per pregnancy. (c) Application of Buy Back Credit. Purchased service credit shall count for all purposes under this chapter and Chapter 11, except that purchased service shall not count toward any period of time required to establish eligibility to retire for disability under Section 4.1080.8, nor toward any period of service as a contributing member of the Retirement System required to establish eligibility for service retirement under Section 4.1080.5 or deferred service retirement under Section 4.1080.6. (d) Application to Purchase Buy Back Credit. A member electing to buy back credit for previous service with other governmental entities or for periods of uncompensated maternity leave shall file with the Board of Administration a written application identifying the time periods and agencies for which credit is to be purchased. Buy back credit for one or more periods of full-time service with another governmental entity may be purchased, except, however, such purchase shall be limited to not less than six (6) months of uninterrupted service from a single entity. The six (6) month minimum requirement does not apply to the uncompensated maternity leave. (e) Written Agreement and Cost of Purchase. A member electing to buy back credit described herein shall enter into a written agreement with the Retirement System. Such agreement shall specify the amount to be paid for the purchase of this service credit. The cost to purchase service credit shall be determined as follows: (1) Up to five (5) years of military service and up to one (1) year of uncompensated maternity leave per pregnancy may be purchased at the cost which would have applied had such service been at the cost which would have applied had such service been purchased pursuant to the Tier 1 Government Service Buy Back Program set forth in Section 4.1020 of this Code. Military time in excess of five (5) years must be purchased at the cost provided in Subsection (e)(2) below. No member shall be permitted to purchase more than one (1) year of uncompensated maternity leave per pregnancy. (2) The cost for all service purchased under this exception, except for service that qualifies for purchase under Subsection (e)(1) above, shall be determined as follows: The member’s contribution rate, as established in 4.1080.3(a), shall be combined with the “City Contribution Rate” (as defined below) to establish the total percent of the member’s compensation, at the time of purchase, that is to be paid for the total length of the period of service credit that the member agrees to purchase. Compensation as used in this subsection shall refer to the member’s compensation earnable, as defined in Section 4.1080.1, Subsection (a), at the time of purchase. As an example, assuming the member’s compensation at the time of purchase is $100,000.00 per year, the member’s contribution rate is eleven percent (11%), the City Contribution Rate is nine percent (9%), and the period of service credit to be purchased is two years, the cost would be determined as follows: The eleven percent (11%) member contribution rate plus the nine percent (9%) City Contribution Rate results in a total contribution rate of twenty percent (20%). Thus, to purchase two years of service credit would cost the member a total of $40,000.00: twenty percent (20%) of the member’s $100,000.00 compensation for each year of service purchased. The “City Contribution Rate” shall be the average annual percent of payroll contributed by the City to the Retirement Fund (including contributions allocated to fund the 401(h) account) for Tier 3 based upon the City’s payments for the seven years prior to the time of purchase. For the first seven years commencing February 21, 2016, this rate shall be computed upon the City’s average annual percentage of payroll contributions to Tier 3, with the rate for any missing year(s) based upon the average of the annual rate(s) for the prior year(s), except that for the first year, the Retirement System shall base the “City Contribution Rate” upon a figure to be determined by the Retirement System’s actuary. (f) Method of Purchase. (1) The member may elect to pay on an after-tax basis in a lump sum or in biweekly installments through payroll deduction, subject to any applicable Internal Revenue Code restrictions. (2) The Board may establish rules to allow members to pay for purchases via rollovers of funds. (3) Should the member elect to purchase the buy back service credit through payroll deduction, annual interest at a rate determined by the Board and set at the commencement of the agreement shall be charged. The Board may establish a minimum biweekly payroll deduction. (g) Execution of the Agreement. A member entering into a buy back agreement shall complete all contributions prior to the effective date of retirement in order to receive agreed upon buy back credit. A member may, at any time, complete payment of a buy back agreement by a lump sum payment. In the event the member elects to retire prior to completion of the buy back agreement, the member may receive prorated buy back credit for that portion of the service with other governmental entities or uncompensated maternity leave which have been purchased by contributions already made and forfeit the remainder of credit covered by the agreement; or, the member may make a lump sum payment sufficient to complete the total payment covered by the agreement. Additionally, a member who elects to terminate an after-tax agreement prior to its completion, or at the time of service or disability retirement, may elect to receive a cash refund of the buy back contributions and interest payable upon the earlier of death, termination of employment or retirement, or prorated buy back credit. (h) Termination of Agreement. Any member who has entered into a purchase agreement to make partial payments to buy back credit, may, at any time, voluntarily terminate this purchase agreement, and be relieved of the member’s obligation to make further payments, by filing a written termination notice with the Retirement System. A member who has voluntarily terminated a purchase agreement shall receive credit as provided herein, but shall not be allowed to acquire the remaining buy back credit. (i) Member’s Death. In the event that a member who has entered into a buy back agreement dies prior to retirement, the funds paid for this purchase shall be considered to be a part of the member’s accumulated contributions and shall be refunded accordingly, with interest thereon computed at the rate applicable to regular member contributions. However, if the deceased is survived by a survivor who may become eligible to receive a monthly benefit from the Retirement System, then such survivor may make a single lump-sum payment to partially or fully complete the purchase of buy back service under the member’s agreement, or elect to apply the service credit, or a portion thereof, to the calculation of the benefit for which the survivor qualifies. (j) Limits on Purchase. In the event part or all of the purchased service credit at the time of retirement would cause the member’s service retirement allowance to exceed eighty percent (80%) of final compensation, the purchase cost attributable to any excess service credit that may not be used in the retirement formula, including interest thereon, shall be refunded or may be applied by the member to purchase a larger annuity if doing so does not cause the retirement allowance to exceed any federal limitations that may apply. (k) Administration. The administration of this section shall be under the exclusive management and control of the Board of Administration. (l) Effect of Transfer to Fire and Police Pension Plan. For any Member who has entered into a buy back agreement and elects to transfer membership to the Fire and Police Pension Plan pursuant to Section 4.2216, LACERS shall transfer all service credit and associated contributions that have been purchased, subject to the terms and conditions of the LACERS Peace Officer Transfer Program and the terms and conditions provided in this section. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: Subsec. (b)(2), Ord. No. 184,853, Eff. 4-6-17; Subsec. (l) added, Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.21 Waiver of Benefits.

Sec. 4.1080.21. Waiver of Benefits. Each beneficiary, as defined in Charter Section 1152, Subsection (b), shall have the right, at any time, to waive payment of the whole or any portion of any benefit whatsoever or of any increase in the amount of any benefit which is, or shall become, payable to the beneficiary pursuant to any provision of this Chapter, and may waive payment thereof forever or for a definite or indefinite period of time. Any such waiver shall be in writing, shall be filed with the Board of Administration, and shall be effective as of the first day of the month following the month in which it shall be filed. Each beneficiary who shall make and file such a waiver shall have the right, at any time, to cancel the same. Any such cancellation shall be in writing, shall be filed with the Board of Administration and shall be effective as of the first day of the month following the month in which it shall be filed. Any such waiver shall constitute a complete release, discharge and acquittance of the City of Los Angeles and the Board of Administration from any and all liability to pay any amount or amounts of any benefits which shall be waived by any such beneficiary. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.22 Forfeiture of Unclaimed Benefits to the Retirement Fund.

Sec. 4.1080.22. Forfeiture of Unclaimed Benefits to the Retirement Fund. Any benefit payable from the Retirement System that is not claimed shall be forfeited to the Retirement Fund. Unless there is a different claim period specified elsewhere in this article, benefits payable from the Retirement System must be claimed within one (1) year. If the person entitled to a benefit is a minor, the period in which to claim the benefit shall be tolled until the person attains age eighteen (18). In the event that a beneficiary is entitled to a benefit from the Retirement System but payment cannot be made for any reason, such as the beneficiary’s failure to cooperate, where the beneficiary’s whereabouts is unknown or where a beneficiary has failed to cash an outstanding check within such reasonable time period as established by Board rule, and the Retirement System has followed Internal Revenue Service procedures to locate the beneficiary, the funds due to the beneficiary shall be forfeited to the Retirement Fund, provided that a beneficiary shall be relieved from such forfeiture upon receipt of a request from the beneficiary or anyone authorized to act on the beneficiary’s behalf. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.23 Board Determinations.

Sec. 4.1080.23. Board Determinations. If it shall be impracticable for the Board to determine from the records the length of service, the compensation, either final or earnable, or the age of any member, the said Board may estimate, for all purposes of this article, such length of service, compensation or age. The Board shall determine and fix the amount of service rendered, which shall be the equivalent of one (1) year of service, provided that not more than one (1) year of service shall be credited for all services rendered during any one year. In all cases where compensation of any member consists, in part, of payment for the use of equipment owned and operated by such member personally, the Board of Administration shall fix and determine, for all purposes of this article, a compensation for the personal service of such member, which shall be in keeping with the salary or wage paid by said City for comparable service, and the compensation so fixed by the Board shall be the basis, and the only basis, for the calculation of the contributions of such member and any and all benefits provided for in this article. Each member shall file with said Board such information affecting that member’s status as a member of said Retirement System, as said Board may require, and the administrative head of each department of the City government shall furnish to said Board such information relative to any member, and the member’s status, as it may request. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.24 Power of the Board of Administration.

Sec. 4.1080.24. Power of the Board of Administration. As provided by Charter Section 1106(f) and consistent with Article XVI, Section 17 of the California Constitution, the Board of Administration shall have the power to adopt any rules, regulations, or forms it deems necessary to carry out the provisions of this article and to take any steps necessary to retain the qualified status of the Plan under the Internal Revenue Code including, but not limited to, trustee-to-trustee transfers of funds. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.25 Compliance with Section 822(g) of the Pension Protection Act of 2006 Regarding Rollover Distributions.

Sec. 4.1080.25. Compliance with Section 822(g) of the Pension Protection Act of 2006 Regarding Rollover Distributions. (a) This section applies to distributions made on or after January 1, 1993. Notwithstanding any provision of the Los Angeles City Employees’ Retirement System to the contrary that would otherwise limit a distributee’s election under this part, the “distributee” of an “eligible rollover distribution” may elect to have any portion of an eligible rollover distribution that is equal to at least $200.00 paid directly to an “eligible retirement plan” specified by the distributee in a “direct rollover.” (b) Definitions. Eligible Rollover Distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal period payments (not less frequently than annually) made for the life (or the life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee’s designated beneficiary, or for a specified period of ten (10) years or more; any distribution to the extent such distribution is required under Section 401(a)(9) of the Internal Revenue Code; the portion of any distribution that is not includable in gross income; and any other distribution which the Internal Revenue Service does not consider eligible for rollover treatment, such as certain corrective distributions necessary to comply with the provisions of Section 415 of the Internal Revenue Code or any distribution that is reasonably expected to total less than two-hundred dollars ($200.00) during a year. On or after January 1, 2002, a portion of a distribution that is not includable in gross income, but that otherwise qualifies as an eligible rollover distribution, is an eligible distribution, provided that the eligible retirement plan designated to receive such portion of a distribution is (i) an individual retirement account described in Section 408(a) of the Internal Revenue Code, an individual retirement annuity described in Section 408(b) of the Internal Revenue Code, or a qualified defined contribution plan described in Section 401(a) or 403(a) of the Internal Revenue Code that agrees to separately account for amounts so transferred, including separately accounting for the portion of such distribution, which is includable in gross income and the portion of such distribution, which is not so includable; (ii) on or after January 1, 2007, is a qualified defined benefit plan described in section 401(a) of the Internal Revenue Code or an annuity contract described in section 403(b) of the Internal Revenue Code, that agrees to separately account for amounts so transferred (and earnings thereon), including separately accounting for the portion of the distribution that is includable in gross income and the portion of the distribution that is not so includable; (iii) on or after January 1, 2008, is a Roth IRA described in Section 408A of the Internal Revenue Code. Eligible Retirement Plan. An eligible retirement plan is an individual retirement account described in Section 408(a) of the Internal Revenue Code, an individual retirement annuity described in Section 408(b) of the Internal Revenue Code, an annuity plan described in Section 403(a) of the Internal Revenue Code, or a qualified plan described in Section 401(a) of the Internal Revenue Code that accepts a distributee’s eligible rollover distribution. On or after January 1, 2002, an eligible deferred compensation plan described in Section 457(b) of the Internal Revenue Code, maintained by an employer described in Section 457(e)(1)(A) of the Internal Revenue Code, and annuity contract described in Section 403(b) of the Internal Revenue Code, are also eligible retirement plans. However, prior to January 1, 2002, in the case of an eligible rollover distribution to the surviving spouse or other designated beneficiary, an eligible retirement plan is an individual retirement account or individual retirement plan annuity only. On or after January 1, 2008, a Roth IRA described in Section 408A of the Internal Revenue Code is an eligible retirement plan. Distributee. A distributee means an employee, former employee, spouse or former spouse of an employee or former employee eligible for a rollover distribution. On or after January 1, 2007, a distributee further includes a nonspouse beneficiary who is a designated beneficiary as defined by Section 401(a)(9)(E) of the Internal Revenue Code. However, a nonspouse beneficiary may only make a direct rollover to an individual retirement account or individual retirement annuity established for the purpose of receiving the distribution, and the account or annuity will be treated as an “inherited” individual retirement account or annuity. Direct Rollover. A direct rollover is a payment by the plan to the eligible retirement plan specified by the distributee. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.26 Compliance with Internal Revenue Code Section 401(a)(37) and Section 104(a) of the Heroes Earnings Assistance and Relief Tax Act of 2008.

Sec. 4.1080.26. Compliance with Internal Revenue Code Section 401(a)(37) and Section 104(a) of the Heroes Earnings Assistance and Relief Tax Act of 2008. (a) Notwithstanding any other provisions of this Article, the benefits payable to any person who becomes a member on or after January 1, 1990, shall be subject to the limitations set forth in Section 415 of the Internal Revenue Code. Effective for limitation years beginning on or after January 1, 2001, for purposes of applying the limitations of Section 415 of the Internal Revenue Code, compensation paid or made available during the limitation year shall include any amounts that are not includable in the gross income of the member by reason of Section 132(f)(4) of the Internal Revenue Code. (b) The benefits payable to any person who became a plan member prior to January 1, 1990, shall be subject to the greater of the following: (1) The limitations set forth in Section 415 of the Internal Revenue Code; or (2) The accrued benefit of the member (determined without regard to any amendment made after October 14, 1987), as provided in Section 415(b)(10)(A) of the Internal Revenue Code. (c) Notwithstanding any other provisions of the Retirement System to the contrary, the member contributions paid to and retirement benefits paid from the plan shall be limited to such extent as may be necessary to conform to the requirements of Section 415 of the Internal Revenue Code for a qualified pension plan. (d) If any of the limitations of Section 415 of the Internal Revenue Code should be repealed, the provisions of this section shall be deemed repealed to the same extent. (e) Nothing contained in this section shall limit the City Council from modifying benefits to the extent such modifications are permissible by City Charter and applicable State and Federal law. (f) Notwithstanding any provision of this Plan to the contrary, effective December 12, 1994, contributions, benefits and service credit with respect to qualified military service while an employee will be provided in accordance with Section 414(u) of the Internal Revenue Code. (1) Effective with respect to deaths occurring on or after January 1, 2007, while a member is performing qualified military service (as defined in Chapter 43 of Title 38, United States Code), to the extent required by Section 401(a)(37) of the Internal Revenue Code, survivors of a member in a state or local retirement or pension system are entitled to any additional benefits that the system would provide if the member had resumed employment and then died, such as accelerated vesting or survivor benefits that are contingent on the member’s death while employed. In any event, a deceased member’s period of qualified military service must be counted for vesting purposes. (2) Beginning January 1, 2009, to the extent required by Section 414(u)(12) of the Internal Revenue Code, an individual receiving differential wage payments (as defined under Section 401(h)(2) of the Internal Revenue Code) from an employer shall be treated as employed by that employer, and the differential wage payment shall be treated as compensation for purposes of applying the limits on annual additions under Section 415(c) of the Internal Revenue Code. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.

Los Angeles Administrative Code § 4.1080.27 Compliance with Internal Revenue Code Section 401(a)(9) Regarding Required Distributions.

Sec. 4.1080.27. Compliance with Internal Revenue Code Section 401(a)(9) Regarding Required Distributions. The Retirement System will pay all benefits in accordance with a reasonable and good faith interpretation of the requirements of Section 401(a)(9) of the Internal Revenue Code and the regulations in effect under that section, as applicable to a governmental plan within the meaning of Section 414(d) of the Internal Revenue Code. The Retirement System is subject to the following provisions: (a) Distribution of a Member’s benefit must begin by the required beginning date. The required beginning date shall be the later of April 1 following the calendar year in which the member terminates service or the calendar year in which the member reaches the Applicable Age. The Applicable Age shall mean: (1) Age 70 1/2 for members born before July 1, 1949; (2) Age 72 for members born after June 30, 1949 but before January 1, 1951; (3) Age 73 for members born on or after January 1, 1951 but before January 1, 1960; (4) Age 75 for members born on or after January 1, 1960; or (5) The Applicable Age set forth in Section 401(a)(9)(C)(v) of the Internal Revenue Code, as amended from time to time. If a Member fails to apply for retirement benefits or request a refund, as applicable, by the later of either of those dates, the Board shall begin distribution as required by this rule in the form provided in Section 4.1080.4 or Section 4.1080.7, as applicable. (b) The Member’s entire interest must be distributed over the Member’s life or the lives of the Member and a qualified survivor, or over a period not extending beyond the life expectancy of the Member or of the Member and a designated beneficiary. (c) The Retirement System, pursuant to a court order, may pay a portion of the Member’s benefit to a nonmember. (d) If a Member dies after the required distribution of benefits has begun, the remaining portion of the Member’s interest must be distributed at least as rapidly as under the method of distribution before the Member’s death. (e) If a Member dies before required distribution of the Member’s benefits has begun, the Member’s entire interest must be either: (1) distributed (in accordance with federal regulations) over the life or life expectancy of the qualified survivor, with the distributions beginning no later than December 31 of the calendar year following the calendar year of the Member’s death; or (2) distributed within five years of the Member’s death. (f) The amount of an annuity paid to a Member’s beneficiary may not exceed the maximum determined under the incidental death benefit requirement of Section 401(a)(9)(G) of the Internal Revenue Code, and the minimum distribution incidental benefit rule under Treasury Regulation Section 1.401(a)(9)-6(b). (g) The death and disability benefits provided by the retirement system are limited by the incidental benefit rule set forth in Section 401(a)(9)(G) of the Internal Revenue Code and Treasury Regulation Section 1.401-1(b)(1)(i), or any successor regulation thereto. As a result, the total death or disability benefits payable may not exceed 25 percent of the cost for all of the Members’ benefits received from the retirement system. (h) Notwithstanding the other provisions of this rule or the provisions of the Treasury Regulations, benefit options may continue so long as the option satisfies Section 401(a)(9) of the Internal Revenue Code based on a reasonable and good faith interpretation of that section. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16. Amended by: In Entirety, Ord. No. 188,756, Eff. 11-16-25.

Los Angeles Administrative Code § 4.1080.28 Provisions Required to Maintain Status as Qualified Governmental Defined Benefit Plan Under Internal Revenue Code.

Sec. 4.1080.28. Provisions Required to Maintain Status as Qualified Governmental Defined Benefit Plan Under Internal Revenue Code. In order to maintain its status as a qualified governmental defined benefit plan under the Internal Revenue Code, the Retirement System is subject to the following provisions: (a) In addition to any vesting protections under current provisions of the Retirement System, in the event of a full or partial termination of, or a complete discontinuance of employer contributions to, the plan, the accrued benefits of the affected members under the plan shall be one hundred percent (100%) vested and nonforfeitable to the extent required by federal law. (b) The Retirement Fund (the trust fund established for the Retirement System in Charter Section 1154) must not revert, and no contributions shall be permitted to be returned to the employer. SECTION HISTORY Added by Ord. No. 184,134, Eff. 1-22-16.
Source: City of Los Angeles, Charter and Codes (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/los_angeles/latest/laac/0-0-0-83290Fetched: 10/24/2026

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