San Bernardino County Employees Retirement Association
File #: 22-199    Name:
Type: Action Item
File created: 5/16/2022 In control: BOARD OF RETIREMENT
On agenda: 6/2/2022 Final action:
Title: Determination to approve or deny the request of Sheriff's Employees' Benefit Association for the Board to determine SBCERA's limitation of the amount of annual leave cash-outs included as "compensation" under Government Code section 31460 and "compensation earnable" under Government Code section 31461, pursuant to Government Code section 31534 as to whether members can only include in their final compensation annual leave cash-outs which is pensionable and earnable in a calendar year as opposed to a twelve-month period.
Attachments: 1. Exhibit A: SEBA's Opening Brief re Pensionability of Annual Leave Cash-Outs, 2. Exhibit B: Declaration of Nancy Tate in Support of SEBA's Opening Brief, 3. Exhibit C: Respondent, SBCERA's Responsive Brief in Opposition to Appellant's Opening Brief re Pensionability of Annual Leave Cash-Outs, 4. Exhibit D: Declaration of Debby Cherney in Support of SBCERA's Responsive Brief

FROM: Barbara Hannah, Chief Counsel

SUBJECT: Request for Determination by Sheriff's Employees' Benefit Association regarding the Pensionability of a "Straddled" Annual Leave Cash-Outs in Connection with SBCERA's Implementation of Alameda.

RECOMMENDATION:
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Determination to approve or deny the request of Sheriff's Employees' Benefit Association for the Board to determine SBCERA's limitation of the amount of annual leave cash-outs included as "compensation" under Government Code section 31460 and "compensation earnable" under Government Code section 31461, pursuant to Government Code section 31534 as to whether members can only include in their final compensation annual leave cash-outs which is pensionable and earnable in a calendar year as opposed to a twelve-month period.
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BACKGROUND:
Sheriff's Employees' Benefit Association (SEBA or Applicant) appeals the Board's implementation of Alameda as to SBCERA's limitation of the amount of "compensation earnable" included when calculating annual leave cash-outs payable within a calendar year for purposes of determining a member's retirement allowance, regardless of when those amounts are reported to SBCERA or paid to the member.

In this proceeding, the parties stipulated to submit their arguments to the Board for consideration and ruling.

On April 1, 2022, Applicant submitted their Opening Brief regarding Pensionability of Annual Leave Cash-Outs (Exhibit A) and Declaration of Nancy Tate in Support of SEBA's Opening Brief (Exhibit B).

On May 5, 2022, Respondent SBCERA submitted its Responsive Brief in Opposition to Appellant's Opening Brief re Pensionability of Annual Leave Cash-Outs (Exhibit C) and Declaration of Debby Cherney in Support of SBCERA's Responsive Brief (Exhibit D).

Applicant, San Bernardino County Employee's Benefit Association (SEBA) is represented by attorney Jacob Kalinski.

Respondent, SBCERA is represented by attorneys Ashley Dunning and Aalia Taufiq of Nossaman, LLP.

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