Retirement Plan booklet - sdcera

Retirement Plan
Overview of SDCERA benefits and services
for active and deferred, Tier A members
San Diego County Employees Retirement Association . 2008

SAN DIEGO COUNTY EMPLOYEES
RETIREMENT ASSOCIATION
Strength. Service. Commitment.
RETIREMENT PLAN—TIER A BOOKLET
Updated information
Page 3
SIDEBAR
General members hired on or after March 8, 2002, and before August 28, 2009, are Tier A. If you were hired before
March 8, 2002 (and were active at the time), you became a Tier A member on March 8, 2002 (unless you opted out
during a one-time opt-out period that ended March 7, 2002).
If you terminated prior to March 8, 2002, and are a General, Tier I or Safety member, your retirement benefits may be
different from the benefits outlined in this booklet. Contact SDCERA for information.
Page 6
YOUR CONTRIBUTION ACCOUNT
Your member contribution account continues to accrue interest twice each year in June and December. The interest
applied will either be the fund’s actual investment earnings for that six-month period, or half the assumed annual rate
of return, whichever is lower. The current assumed rate of return is 7.75% annually (3.875% semiannually). If there are
investment losses for the six-month period, members’ accounts will be credited with 0% interest.
Page 9
BECOMING ELIGIBLE TO COLLECT A RETIREMENT BENEFIT
You are eligible to retire if you meet the following eligibility requirements:
• All active members at least age 50 with 10 or more years of service credit
• General members at any age with 30 or more years of service credit
• Safety members at any age with 20 or more years of service credit
• All active members at age 70 with any amount of service credit (including members with less than five years of
SDCERA service credit)
Page 24
AGE
PERCENT
AGE
PERCENT
CONSIDERING THE TEMPORARY
SUPPLEMENT TO BENEFIT OPTIONS
The temporary supplement factors, right,
became effective July 1, 2011.
50 31.41 %
51 34.41
52 37.71
53 41.37
54 45.43
55 49.93
56 54.94
57 60.51
58 66.72
59 73.67
60 81.45
61 90.18
2275 Rio Bonito Way, Suite 200, San Diego, CA 92108–1685 • www.sdcera.org • PHONE 619.515.6800 • TOLL FREE 888.473.2372

Page 25
MAXIMUM BENEFITS PAYABLE TO YOU
SDCERA will not pay a retirement benefit amount that is greater than 100% of your monthly final average compensation
(see Page 16).
Additionally, federal law limits the amount of compensation that may be used to calculate your benefits. The limit for 2014
is $260,000. The limit may be revised in accordance with the Internal Revenue Code (IRC) regulations. If you first became
a member of SDCERA before July 1, 1996, you are not affected by this IRC Section 401(a)(17) limit.
The IRC regulations also place a limit on the amount of pension benefits you can receive. Under IRC Section 415(b), you
generally may not receive more than $210,000 annually (effective January 1, 2014) and the amount is adjusted based
on your retirement age. (Refer to www.sdcera.org for current amounts.) Some Safety members employed by the Sheriff’s
Department are not impacted by the adjusted limits of IRC Section 415(b). The County of San Diego has implemented an
Excess Benefit Plan, which is currently designed to pay the additional amount if you accrue a benefit that is more than
the annual limit. The Excess Benefit Plan is not part of the tax-qualified SDCERA retirement plan and is subject to different
tax rules.
SDCERA will notify you at the time of your retirement if your benefit is affected by either of these IRC limits, or you may
contact SDCERA for more information.
Page 30
SUPPLEMENTAL BENEFIT ALLOWANCE
The Supplemental Benefit Allowance (SBA)
amounts became effective July 1, 2013.
YEARS OF SDCERA MONTHLY
SERVICE CREDIT SBA
Less than 10 0
10 $87.50
11 $96.25
12 $105.00
13 $113.75
14 $122.50
15 $131.25
16 $140.00
17 $148.75
18 $157.50
19 $166.25
20 or more $175.00
Rev. 1/2014

About this guide
In support of our mission to provide superior service to our
members, SDCERA is committed to educating you about
your retirement benefits so that you have the resources you
need to make informed decisions. You will receive regular
communication from SDCERA in newsletters, publications
and correspondence. We will continue this effort throughout
your membership—while you are working, as well as after
you have retired. Your responsibility is to read the information
and ask questions when you don’t understand something or
need clarification.
This guide will help you understand many of the basics
about your SDCERA benefits. It can be used in combination
with other SDCERA resources that provide greater detail.
SDCERA’s mission
is to prudently
manage the fund,
efficiently administer
benefits and provide
superior service to
SDCERA members.

Numerous publications are available
to give information concerning specific
topics as follows:
Booklets
Disability Retirement
Dividing Community Property
Health Insurance Plans for
Retired Members
Now that You are Retired
Retirement Plan
Survivor and Beneficiary Information
Fact sheets
Considerations after Termination
Considerations before Purchasing
Service Credit
Deferred Membership
Disability Retirement
Earning Service Credit
Health Insurance Allowance
Health Insurance Plans
Medicare Information for SDCERA
Health Plans
Purchasing Service Credit
Reciprocity
Refunds
Retirement Benefit Options
Retirement Plan Summary
Rollover/Transfer for Purchasing
Service Credit
Supplemental Benefit Allowance
Be informed
In addition to the various publications, our educational programs
are a valuable resource. Attend an Outreach meeting in your
department, or a workshop at SDCERA. The programs are
designed around numerous topics—from learning the basics
after you are hired, to what to expect as you near retirement.
Use the SDCERA Call Center when you need a quick, reliable
answer. Representatives are available Monday through Friday,
from 8 a.m. to 5 p.m. locally at 619.515.6800 or toll free at
1.888.473.2372.
SDCERA’s web site is comprehensive and interactive. A retirement
benefit calculator is a popular tool and the news section
will keep you up to date. Various publications are also available
to either order or download. Visit www.sdcera.org.
An annual benefits statement is mailed to you each year and
includes personalized information and estimated retirement
benefit amounts based on various ages. It is your responsibility
to review the statement regularly and contact SDCERA when you
have questions or need assistance.
If you have a question or dispute about your personalized
account information or your SDCERA retirement benefit, please
submit your written inquiry to:
SDCERA Member Services
2275 Rio Bonito Way
Suite 200
San Diego, CA 92108-1685

Inside
3 Entering SDCERA membership
5 Funding your retirement benefit
7 Reciprocity
9 Becoming eligible to collect a
retirement benefit
11 Leaving before retirement
15 Calculating your retirement benefit
21 Selecting a retirement benefit option
23 Considering the Temporary Supplement
to benefit options
25 Receiving your retirement benefit
29 Survivor benefits from SDCERA
30 Supplemental benefit allowance
SDCERA Call Center
Representatives available:
Monday through Friday
8 a.m. to 5 p.m.
619.515.6800
1.888.473.2372
www.sdcera.org
31 Disability retirement
33 General Tier A member percentages
34 Safety member percentages
SDCERA Member Services
2275 Rio Bonito Way
Suite 200
San Diego, CA 92108-1685
35 Index

Welcome to SDCERA membership. As a member, you have
access to many resources that will help you understand the
SDCERA retirement benefits available to you.

Basic information about
your SDCERA membership

3
Entering SDCERA membership
You are eligible for SDCERA membership if you are working in a permanent
position at least 20 hours each week. You become a member of SDCERA in the month
following your hire date (or your appointment to a permanent position). SDCERA
keeps track of this date—your SDCERA membership entry date.
General members hired on
or after March 8, 2002 are
Tier A. If you were hired
before March 8, 2002 (and
were active at the time), you
became a Tier A member on
March 8, 2002 (unless you
opted out during a one-time
opt-out period that ended
March 7, 2002).
If you terminated prior to
March 8, 2002, and are a
General, Tier I or Safety
member, your retirement
benefits may be different
than the benefits outlined
in this booklet. Contact
SDCERA for information.
When you are eligible for membership, your participation is mandatory.
SDCERA has two membership groups—General and Safety. You are either
a General member, or a Safety member (in a recognized law enforcement
position) based on your job classification. Safety member job classifications
include Deputy Sheriffs, Deputy Probation Officers and District Attorney
Investigators. All other job classifications are General members. General
members are either Tier A or Tier I. Safety members do not have tiers.
You are NOT eligible for membership if you are working in a part
time position less than 20 hours per week; a temporary, provisional or
emergency position; a student or seasonal position.

4
Governance
Your membership group, tier and entry age determine the amount you
contribute to SDCERA to help fund your retirement benefit. Visit the
calculators page at www.sdcera.org to view all member contribution
rates and use the online calculator to see the percentage and dollar
amount of your contribution.
If you enter SDCERA membership from another public employer, you
may be eligible for reciprocity. Read more on page 7.
The County Employees Retirement
Law of 1937 is the law that
governs SDCERA and is part of
the California Government Code.
The Retirement Law is often
referred to as the 1937 Act and it
applies to 20 counties in California,
including San Diego County.
Members can visit www.sdcera.org
to see a copy of the law.
The SDCERA fund was established
on July 1, 1939—two years after
the law was created. Since then,
SDCERA has been managing the
pension benefits that the County
of San Diego* has put in place for
its employees.
Board of Retirement
SDCERA is governed by a
nine-member Board of Retirement.
The Board has the responsibility
of being the fiduciaries for the
SDCERA fund.
* Any reference to County of
San Diego or County in this
booklet also includes other
participating employers.

5
Funding
your retirement benefit
Contributions and investment earnings fund pension benefits. Members
and the employer make contributions to SDCERA to pay for the cost of
providing your retirement benefits.
Cost sharing
A member with 30 or more
years of service credit is no
longer required to make
member contributions.
Members contribute based on membership group (General or Safety)
and the age they become an SDCERA member. Your employer also
contributes a percentage of annual payroll toward your retirement
benefit. Each year, SDCERA’s actuary makes recommendations to the
Board of Retirement, who then sets the contribution rates for members and
the employer. The rates can increase, decrease or stay the same.
In addition to the annual employer contribution, your employer may
also pay a portion of your member contribution. This employer-paid
offset reduces the amount you are required to pay. The offset is based on
the representation unit that matches your job classification and also on
how many years of continuous service you have with your employer. An
offset chart and contribution calculator are available at www.sdcera.org.

6
Your contribution account
20-25%
of the money in the fund
comes from member and
employer contributions
The contributions you make are held in your individual member account
and accrue interest semi-annually. The interest rate credited to your
member account is the same interest rate applicable to the SDCERA
fund, currently 8.25% annually.
When you were hired, you completed a Member Sworn Statement,
which designates a beneficiary for your SDCERA member contribution
account. It is important to keep the beneficiary information up to date
because if you die while you’re working, eligible benefits will be paid
as you have designated. You must use the SDCERA Beneficiary Designation
form to make changes or updates as needed. The form is available at
www.sdcera.org or from SDCERA.
Your contributions are pre-tax and deducted
automatically from your bi-weekly pay check.
75-80%
is directly related to
investment earnings

7
Reciprocity
Reciprocity links retirement benefits together when you move from one public
agency to another. Reciprocity exists between SDCERA and many public agencies
in California including CalPERS (California Public Employees Retirement System)
and CalSTRS (California State Teachers Retirement System) to name two of the
most common.
There are legal requirements you
must meet in order to be eligible
for reciprocity:
• You must leave active membership
in one system and enter
active membership in the next
system within six months
• You cannot take a refund from
any reciprocal system
• You must request and establish
reciprocity from the retirement
system you’re leaving
Members may establish incoming or outgoing reciprocity. In fact, some
members have both incoming and outgoing reciprocity because they
continue to move from one public employer to another and each time they
move, they link retirement benefits together. As a reciprocal member, there
are several benefits available to you.
A key benefit of reciprocity is that when your retirement benefit is calculated,
all retirement systems use your highest final compensation to
determine your benefit amount, regardless of which system you were
working in when you earned the highest wage. This usually means that you
are able to maximize the retirement benefit from your first system(s) that
would otherwise be based on an earlier salary (one that’s probably less).
Read more on page 16.
• You must retire from both
retirement systems on the
same date
There are other requirements
and more benefits available
to reciprocal members.
Read the Reciprocity fact sheet
for details.

8
Reciprocal agencies
CalPERS
CalSTRS
For example, imagine that you work for the City of San Diego for
four years, then quit your job (but don’t retire) and then you begin
work for the County of San Diego. If you work for the County for
16 years and then decide to retire, you will have a retirement
based on 20 years of employment, and a portion will be paid
from each agency.
Your service credit does not combine to total 20 years. However,
each agency would pay you based on the service credit you had
with their system. You would receive a retirement payment from
the City’s retirement system based on the four years of service
you had with that system and a second payment from SDCERA
based on the 16 years of service you had with the County. Both
benefits would be based on your highest final compensation,
which would likely be from your most recent employment.
Disability retirement and reciprocity
If you establish reciprocity between SDCERA and another public agency,
disability retirement filing requirements and benefit calculations may
be different for you. Contact SDCERA for information if this situation
affects you.
Judges’ Retirement System (JRS)
JRS II
California counties that maintain
retirement systems under the
County Employees Retirement
Law of 1937:
Alameda Sacramento
Contra Costa San Bernardino
Fresno San Diego
Imperial San Joaquin
Kern
San Mateo
Los Angeles Santa Barbara
Marin Sonoma
Mendocino Stanislaus
Merced Tulare
Orange Ventura
A partial list of independent
public agency retirement systems
in California includes the City
of San Diego, the City and
County of San Francisco and the
Los Angeles City Employees’
Retirement System. Review the
Reciprocity fact sheet available at
www.sdcera.org for a detailed list
of more reciprocal agencies.

9
Becoming eligible to
collect a retirement benefit
When you are vested, you have earned the nonforfeitable right to receive
an SDCERA retirement benefit. You are vested when you have at least five
years of SDCERA service credit, or a combination of at least five years of
service credit from SDCERA and one or more reciprocal systems. Read
page 15 for information about earning service credit.
There is a difference between being vested and being eligible to retire. You
are eligible to retire if you meet the following eligibility requirements:
The retirement benefit you
receive is guaranteed—by
law—and the benefit you earn
will be paid for your lifetime.
• All active members at least age 50 with 10 or more years of
service credit
• General members at any age with 30 or more years of service credit
• Safety members at any age with 20 or more years of service credit
• All members at age 70 with any amount of service credit (including
members with less than five years of SDCERA service credit)

10
If you are vested and you quit your job before you’ve reached 10 years
of service credit, you may apply for a retirement benefit in the future.
In this case, you must be at least age 50 and can retire on or after the
date that you would have reached 10 years of service credit had you
remained working.
For example, imagine you are hired at age 51 and work six years,
then terminate at age 57. At age 57, you meet the minimum age
requirement to apply for a service retirement (usually age 50) but
you must wait four years in deferred membership status until you
are eligible to retire, which means your earliest eligibility date
to retire will be 10 years after the age you were when you were
hired. In this case your service retirement will be based on six
years of service credit and will begin at age 61.
In this example, if you decided to return to work one year later (at
age 58), you would keep your first eligibility date to retire (when
you are age 61) even though you would only have nine years
of service credit at age 61. This is because you have returned to
work from a deferred status and your eligibility date is based on
rules for this membership class—deferred return. In this case your
service retirement benefit will be based on nine years of service
credit and begin at age 61.
When you are eligible to retire,
your benefit will not begin
automatically. You must apply
for a service retirement benefit
by contacting SDCERA and
requesting a retirement packet.
A copy of your birth certificate
or passport will be required to
process your retirement. If you
are married or registered as a
domestic partner, you must
also submit copies of your
spouse’s/partner’s birth certificate
and your marriage license or
domestic partnership registration.

11
Leaving before retirement
If you terminate before you’re ready to retire (either because you are not
eligible or because you choose to wait) you must make a decision about
your member contribution account.
Deferred membership
When you terminate your
employment prior to retirement,
if you choose to leave your
member contribution account
on deposit in SDCERA, you
must keep SDCERA informed
of your address so that you
will continue to receive regular
correspondence and important
news. A change of address form
is available from SDCERA.
If you are vested (you have five or more years of service credit) when
you leave your job and you leave your account on deposit in SDCERA, it
will continue accruing semi-annual interest. When you are eligible and
make the choice to retire in the future, you may apply for retirement and
begin to collect a benefit payment.
During the period of time following your termination date and before
your retirement date you will be a deferred member—no longer
contributing to the fund and not yet collecting a retirement benefit.
Only vested members can be deferred members. Read more in the
Deferred Membership fact sheet.
Inactive-nonvested membership
If you are not vested when you leave your job, you have not earned
a service retirement benefit and you are not a deferred member.
However, you may choose to leave your account on deposit in
SDCERA, it will continue accruing semi-annual interest and you may
take a refund of your account at any time in the future. Read more in the
Considerations after Termination fact sheet.
Refunds
When you leave your job prior to retirement, you have the option of
requesting a refund of your contribution account; however, if you are
vested, you should consider this option carefully because you will be
eligible to receive a lifetime benefit in the future, which may be more
valuable than your refund. If you receive a refund, you forfeit your right
to any future SDCERA benefits.

12
Reciprocity
You are eligible to establish reciprocity if you leave your account on
deposit in SDCERA and become a member in a reciprocal retirement
system within six months of leaving active SDCERA membership.
Any future service credit earned in reciprocal retirement systems
will count toward meeting SDCERA retirement eligibility requirements
as long as you retire concurrently in all reciprocal systems. Read more
on page 7.
Re-employment
If you terminate and later return to work for a subsequent period of
employment, as long as you did not receive a refund of your member
contribution account after your termination, you are still an SDCERA
member and will return to active status when you become re-employed
(to a permanent position, see page 3). You resume earning service credit
toward your retirement benefit and make contributions that will be
credited to your member contribution account.
Remember to review SDCERA
member resources for a more
detailed explanation of your
member benefits. Fact sheets
can be viewed or ordered from
www.sdcera.org and are available
on many topics including:
Considerations after Termination
Deferred Membership
Refunds
Reciprocity
If you have returned to active membership and received a refund when
you previously terminated, you may redeposit the withdrawn contributions
plus interest, which will restore the previous period of service
credit. Read more in the Purchasing Service Credit fact sheet.

Use SDCERA member resources to help you understand
the calculation of your retirement benefit. The online
calculator is a popular tool and is easy to use, visit
www.sdcera.org to start planning today.

Calculating your
retirement benefit

15
Calculating
your retirement benefit
SDCERA is a defined benefit pension plan. Your retirement benefit
will be based on a formula that will pay a guaranteed, monthly, lifetime
benefit. The formula considers your age at retirement, how long
you’ve worked (your service) and your highest final average monthly
compensation based on a one-year period.
Age
50
55
60
2.0%
3.0%
2.5%
3.0%
3.0%
3.0%
Age factor
While you are working, your retirement benefit generally increases as you
age. At the time of your retirement you will receive a percentage of your
final average monthly compensation based on your retirement age and
your service credit.
The age factor increases quarterly from age 50 to age 60 for General,
Tier A members and from age 41 to age 50 for Safety members.
General, Tier A
Safety
See pages 33 and 34 for more
percentage examples based on
various ages.
You begin earning service credit
when you enter SDCERA
membership, usually in the
month after you are hired in
a permanent position. In most
cases, if you’re working full
time, you receive one year of
retirement service credit for
every year of service (work)
you complete.
Service Credit
Your service credit is the measure of time you have participated in
the retirement plan. Service credit considered for retirement is not the
same amount of time you work for your employer. Service credit is
earned by the hour (80 hours per pay period; 2,080 per year). You
cannot earn more than 80 hours of service credit during a pay period.
If your regular schedule requires you to work more than 80 hours, the
additional hours over 80 will not increase your service credit.
If you are off without pay for any reason (e.g., sick leave, family medical
leave or miscellaneous leave without pay, etc.) you do not earn service
credit during that time. Voluntary time off is an exception.
You may be eligible to purchase service credit you have missed due to
sick leave without pay, or for work in a position that was ineligible
for SDCERA membership before you became a member. You may also

16
be eligible if you have ever taken an SDCERA refund following a
previous period of employment, or if you worked for another public
agency in California prior to your SDCERA membership. Read more in
the Purchasing Service Credit fact sheet.
Final compensation
Final compensation is best thought of simply: It’s approximately what you
earn in a one-year period while you are working. SDCERA calculates
final average monthly compensation based on your highest one year
(26 consecutive pay periods) of eligible earnings. The timeframe does not
need to be within a fiscal year or a calendar year; rather, SDCERA uses
your highest 26 consecutive pay periods.
For most members, the last 26 consecutive pay periods are used because
usually you earn at your highest pay rate at the time of your termination.
However, if there is a time period in your employment history as an
active SDCERA member when you were earning at a higher rate than
the rate you earn at the time of your termination, SDCERA will use the
26 consecutive pay periods that provide the highest amount.
Gross, biweekly pay plus
other select earnings categories
are included in your final
compensation calculation.
Uniform allowance, bilingual,
shift premium and Quality
First payments are some common
examples of eligible earnings
categories. Overtime is not an
eligible pay category and is not
included. Visit the calculators page
at www.sdcera.org to see the list
of eligible categories.
You receive a percentage of your final compensation as a retirement
benefit. The percentage you receive is based on your age at retirement,
total service credit and membership group (General or Safety).
If you have established reciprocity (see page 7) your retirement benefit
from all reciprocal systems will be based on your highest final average
monthly compensation, regardless of which system you are working in
when you earn the highest wage.

17
Calculating
your retirement benefit (continued)
Final compensation calculation examples
Keep in mind that your
SDCERA benefit will begin
when you retire from the
County of San Diego and
your Social Security benefit
(if eligible) may not be available
until a later date. For
example, you may be eligible
and choose to collect your
SDCERA retirement benefit
at an earlier age than you
will be eligible to collect a
Social Security benefit.
example 1
26 consecutive pay periods of a member’s gross biweekly pay = $36,000
Bilingual pay in 26 pay periods = $1,040
Quality First payments in six pay periods = $1,140
Total compensation eligible for retirement = $38,180
Final average monthly compensation ($38,180÷12) = $3,182
example 2
26 consecutive pay periods of a member’s gross biweekly pay = $55,000
Uniform allowance in 26 pay periods = $725
Total compensation eligible for retirement = $55,725
Final average monthly compensation ($55,725÷12) = $4,644
example 3
26 consecutive pay periods of a member’s gross biweekly pay = $60,000
Quality First payments in six pay periods = $2,400
Total compensation eligible for retirement = $62,400
Final average monthly compensation ($62,400 ÷12) = $5,200
Social Security integration with your SDCERA benefit
General members (and their employer) contribute to both SDCERA and to
Social Security because the SDCERA retirement benefit is integrated with
Social Security. Therefore, general members can expect to receive benefits
at retirement from both SDCERA (based on years of employment with
the County of San Diego) and from Social Security (based on years of all
employment covered by Social Security).
Due to this integration, when SDCERA calculates a General member’s
retirement benefit, an adjustment is made because General members
pay reduced contributions on the first $350 of monthly earnings. The
integration adjustment varies from approximately $2.30 per year worked
(for retirement at age 50) up to about $3.50 per year worked for retirement

18
at age 60. When you visit www.sdcera.org and use the online retirement
benefit calculator, the Social Security integration adjustment is automatically
included in the estimate amounts.
Safety members do not contribute to Social Security and cannot expect to
receive a benefit from Social Security based on their years of employment
with the County of San Diego. Therefore, there is no adjustment made
for Social Security integration when a Safety member’s SDCERA retirement
benefit is calculated.
Retirement benefit calculation example
Retirement age factor for age 60 = 3%
Service credit = 25 years
Final average monthly compensation = $4,000
Social Security integration factor for age 60 = $3.50
step 1: Multiply retirement age factor by service credit
3% x 25 years = 75%
step 2: Multiply percentage in step 1 by final average
monthly compensation
75% x $4,000 = $3,000
step 3: Multiply Social Security integration factor by service credit
(General members only)
$3.50 x 25 years = $87.50
final step: Subtract the amount in step 3 ($87.50) from the amount
in step 2 ($3,000)
How divorce affects
SDCERA retirement
benefits
Retirement benefits earned
during marriage are considered
community property
assets under California state
law. These assets must be
considered in the property
settlement agreement and
are subject to disposition by
the court. If your retirement
account is subject to division,
a Domestic Relations Order
(DRO) (which is separate
from your marital settlement
agreement) is required. The
DRO process is explained
in detail in the Dividing
Community Property booklet.
Any delay in notifying
SDCERA about your
dissolution could delay
your retirement payment.
$3,000 – $87.50 = $2,912.50 monthly retirement benefit
Visit www.sdcera.org and use the retirement benefit
calculator to calculate your own estimate.

When you are ready to retire, contact SDCERA two
months prior to your retirement date and request a
retirement packet. Your application will be personalized
and mailed to your home address.

Benefit options
available from SDCERA

21
Selecting a retirement
benefit option
In addition to age, service credit and final compensation, the amount of your retirement
benefit is also affected by the option you select at the time of your retirement. The
payment options determine the benefit that will be paid to you for your lifetime as well
as any benefit that will continue to be paid to your survivor after your death. You must
make a selection on your retirement application and your choice cannot be changed.
Unmodified option
The Temporary Supplement
is available regardless of which
option you select. If you retire
before age 62 and will be eligible
for Social Security benefits
at age 62, you will need to
decide whether you will elect
the Temporary Supplement
as part of your benefit. The
Temporary Supplement
increases benefits prior to
age 62 and reduces benefits
after age 62. Read more about
the Temporary Supplement
option on page 23.
This option provides the highest monthly benefit for your lifetime.
Upon your death, your eligible beneficiary receives a 60% survivor’s
continuance for their life. Your beneficiary must be a spouse/registered
domestic partner or minor child(ren). There is no age requirement for your
spouse/partner, but you must be married/registered for at least 12 months
prior to your retirement date. If you are not married/registered for at
least 12 months prior to your retirement date, or if you marry after you are
retired, you must be married/registered for at least two years prior to your
death, and in this case your spouse/partner must be at least age 55 on the
date of your death.
If you do not have an eligible spouse/partner at the time of your death, the
survivor’s continuance can be paid to your eligible minor child(ren). To be
eligible, a child must be unmarried and under age 18, or unmarried and
under age 22 if enrolled as a full time student in an accredited college.
If you do not have an eligible spouse/partner or minor child to receive the
survivor’s continuance at the time of your death, the survivor’s continuance
will not be paid. However, if there is any money left in your member
contribution account, it can be paid as a one-time lump-sum payment to
any beneficiary you have designated.
If you elect this option, you cannot change your beneficiary after retirement,
unless you marry and your new spouse/registered domestic partner
becomes eligible for the continuance.

22
Option 1: cash refund annuity
This option provides a slightly reduced monthly benefit for your lifetime. Upon
your death, your eligible beneficiary receives a one-time lump-sum payment of
the money left in your contribution account. The amount left in your account will
be based on how long you collected a benefit prior to your death. In some cases,
all the contributions have been paid as part of your monthly benefit so there are
no contributions remaining, and your beneficiary would not receive a payment. If
you elect this option, you may change your beneficiary after retirement.
Option 2: 100% joint and survivor
This option provides a reduced monthly benefit for your lifetime. Upon your
death, your eligible beneficiary receives a 100% survivor’s continuance (the
same benefit amount you were receiving) for their life. To be eligible for the
continuance, your beneficiary must have an insurable interest in your life. The
amount of your benefit is reduced based on the age difference between you and
your beneficiary. The younger your beneficiary is, the greater your benefit
reduction will be. If you elect this option, you cannot change your beneficiary
after retirement. If your beneficiary dies before you, the survivor’s continuance
is not paid.
Your personalized SDCERA
service retirement application
includes the various benefit
amounts available to you based
on the different options. You
should familiarize yourself with
your choices so you make the
best decision at retirement.
Option 3: 50% joint and survivor
This option provides a reduced monthly benefit for your lifetime. Upon your
death, your eligible beneficiary receives a 50% survivor’s continuance (50%
of the benefit you were receiving) for their life. To be eligible for the continuance,
your beneficiary must have an insurable interest in your life. The amount of your
benefit is reduced based on the age difference between you and your beneficiary.
The younger your beneficiary is, the greater your benefit reduction will be. If
you elect this option, you cannot change your beneficiary after retirement. If your
beneficiary dies before you, the survivor’s continuance is not paid.
If you elect the Temporary
Supplement (see page 23) the
survivor’s continuance will be
based on the regular benefit
amount (not on the Temporary
Supplement amount).
Option 4: multiple beneficiaries
This option provides a reduced monthly benefit for your lifetime. You may
name more than one eligible beneficiary to receive a survivor’s continuance
upon your death. This option is generally used as part of a dissolution of
marriage settlement to provide a continuance to both a previous and a current
spouse/partner.

23
Considering the
Temporary Supplement
to benefit options
Electing the Temporary Supplement gives you an increased
retirement benefit from SDCERA until you are age 62. Then,
beginning at age 62, you will receive a reduced benefit for
the rest of your life.
Ask yourself this question when
considering the Temporary
Supplement: Is it more
important for you to have a
greater retirement benefit from
retirement to age 62 or is it more
important for you to have a steady
income stream throughout
retirement?
If your choice is to elect more
money up front and less money
later, you may determine that
the Temporary Supplement
option works well within your
retirement plans.
However, if your choice is to
receive a steady SDCERA benefit
amount, without an increase or a
decrease, you may determine that
the Temporary Supplement
option is not a good fit for you.
The Temporary Supplement applies to all benefit options. Regardless of
which option you select, if you retire before age 62 and will be eligible
for Social Security benefits later when you reach age 62, you will need to
decide whether to elect the Temporary Supplement as part of your SDCERA
benefit. If you retire at or after age 62, if you will not be eligible for Social
Security benefits or if your retirement benefit is based on a disability
retirement, then you are not eligible for the Temporary Supplement.
If you elect the Temporary Supplement, you will receive a greater retirement
benefit (more money from SDCERA) until age 62. Then, beginning
at age 62 you will receive a reduced SDCERA retirement benefit (less
money from SDCERA) for the rest of your life. The expectation is that at
age 62, you will begin receiving your Social Security benefit and the two
retirement incomes (from SDCERA and Social Security) will approximate
the income that SDCERA paid prior to age 62.
Consider the Temporary Supplement carefully because SDCERA does
not calculate the reduced benefit amount (after age 62) based on your
actual Social Security benefit amount. Rather, your SDCERA benefit
amounts (both before and after age 62) are calculated based on an
estimate at the time of your retirement and are not adjusted later.
Remember, when you elect the Temporary Supplement, the benefit you
receive from SDCERA after age 62 will be less than the benefit you would
have received if you had not elected this option.

24
The amount you receive as a supplement to your SDCERA benefit
is a percentage of your estimated age-62 Social Security benefit
amount. The percentage you receive is based on your retirement
age as follows:
Age PERCENT
50 42.83 %
51 45.69
52 48.78
53 52.13
54 55.76
55 59.71
56 64.01
The chart shows your
SDCERA benefit before
age 62 is increased by a
percentage of your estimated
age-62 Social Security benefit,
but is not increased by the
full amount. However,
beginning at age 62, your
benefit will be reduced by
100% of the estimated age-62
Social Security benefit, which
is the full amount.
57 68.71
58 73.85
59 79.48
60 85.67
61 92.48
Use the retirement benefit calculator at www.sdcera.org
to see benefit amounts that include the Temporary Supplement.

25
Receiving
your retirement benefit
SDCERA calculates retirement benefit estimates for you while
you are working and you will be able to review the estimates
on the personalized statement you receive from SDCERA each
year. When you are ready to retire, contact SDCERA to request
a final benefit estimate.
If you have a question about
personalized account information,
a calculation estimate or
a benefit amount, you may
submit a written inquiry to:
SDCERA Member Services
2275 Rio Bonito Way
Suite 200
San Diego, CA 92108-1685
Requesting periodic estimates and final benefits
Use the retirement benefit calculator at www.sdcera.org to calculate
estimates at various ages. When you are ready to retire, contact SDCERA
about two months prior to your retirement date and request a retirement
packet. The packet includes a personalized application, tax withholding
election form and direct deposit form—the forms necessary to process
your retirement.
Maximum benefits payable to you
SDCERA will not pay a retirement benefit amount that is greater than 100%
of your final average monthly compensation (see page 16).
Additionally, federal law limits the amount of compensation that may be
used to calculate your benefits. The limit for 2008 is $230,000. The limit
may be revised in accordance with the Internal Revenue Code (IRC)
regulations. If you first became a member of SDCERA before July 1, 1996,
you are not affected by this IRC Section 401(a)(17) limit.
The IRC regulations also place a limit on the amount of pension benefits
you can receive. Under IRC Section 415(b), you generally may not receive
more than $185,000 annually (effective January 1, 2008) and the amount
is adjusted based on your retirement age. (Refer to www.sdcera.org
for current amounts.) Some Safety members employed by the Sheriff’s
department are not impacted by the adjusted limits of IRC Section 415(b).
The County of San Diego has implemented an Excess Benefit Plan, which
is currently designed to pay the additional amount if you accrue a benefit
that is more than the annual limit. The Excess Benefit Plan is not part of the
tax-qualified SDCERA retirement plan and is subject to different tax rules.

26
SDCERA will notify you at the time of your retirement if your benefit
is affected by either of these IRC limits, or you may contact SDCERA for
more information.
Cost of living adjustments
After you retire, you are eligible for an annual cost of living adjustment
(COLA) up to 3%. If the Consumer Price Index (CPI) for San Diego is
greater than 3%, the amount over 3% is saved for use in future years.
Generally, your retirement benefit is
not subject to garnishment except
a court may order SDCERA to pay
a portion of your benefit to a former
spouse or registered domestic partner
to cover judgment for spousal/
partner or child support. Your
benefit is also subject to levy by
the IRS for payment of delinquent
federal income taxes.
For example, if the CPI is 4%, SDCERA would increase
your benefit by 3% and save 1%. The following year, if
the CPI was 2% we would use the 1% from the saved
bank and still give you a 3% increase.
The COLA is a valuable benefit and will help your benefit payment keep
up with inflation throughout your retirement.

Learn more about your SDCERA benefits and available
member resources when you attend an educational
workshop at SDCERA or an Outreach meeting
at your work site.

Additional information about
SDCERA benefits

29
Survivor benefits from SDCERA
Benefits available to beneficiaries upon your death are
paid based on whether you die while you are still working,
or after you retire.
Survivor benefits for active members
SDCERA does not offer
life insurance; however,
there is a death benefit of
$3,500, which is paid to
your designated beneficiary.
This benefit is available after
you have retired if your last
active, public service prior
to retirement was with the
County of San Diego. If
you work in another public
agency prior to your retirement,
that agency generally
pays a death benefit.
If you die as a vested (five or more years of service credit) active member,
SDCERA considers your death date as your retirement date and a survivor’s
continuance begins the following day. The benefit in this case could be
paid to an eligible spouse/registered domestic partner or minor children.
Other payment options are available and the Survivor and Beneficiary
Information booklet includes more detail.
Survivor benefits for retired members
Survivor benefits paid after you retire are based on the retirement benefit
option you select (see page 21). If you select the Unmodified option, your
eligible spouse/registered domestic partner will receive a 60% survivor’s
continuance for life.
SDCERA should be notified as soon as possible following a member’s
death. After a death report is filed and specific documentation is submitted,
SDCERA coordinates the payment of survivor benefits.

30
Supplemental benefit allowance
A supplemental benefit allowance is available to eligible General, Tier
A members and Safety members covered by the 3% at age 50 benefit formula.
Generally, you must have at least 10 years of SDCERA service credit to be
eligible for an allowance. If your retirement is based on a disability, you may
be eligible for this allowance regardless of your years of service credit.
If eligible at retirement, in addition to your monthly retirement payment,
you will receive a monthly Supplemental Benefit Allowance (SBA). The
SBA amount will be subject to tax and may be used to offset the cost of
health insurance premiums or however you choose. The SBA is not a
vested SDCERA benefit and is not guaranteed. The allowance may be
reduced or discontinued at any time. The Board of Retirement periodically
determines whether to continue the SBA. Review the chart for the current
allowance amounts, based on years of service credit.
YEARS OF SDCERA MONTHLY
SERVICE CREDIT
SBA
Less than 10 0
10 $ 200
SDCERA currently offers
health insurance plans for
retired members. Medical
and dental plans are
available to both in-state
and out-of-state residents.
Read more in the Health
Insurance Plans for Retired
Members booklet.
11 $ 220
12 $ 240
13 $ 260
14 $ 280
15 $ 300
16 $ 320
17 $ 340
18 $ 360
19 $ 380
20 or more $ 400

31
Disability retirement
If you become disabled, physically or mentally, from performing your job
duties, regardless of your age, you may apply for disability retirement.
If you are reasonably certain
that you will no longer be
able to perform your usual
job duties due to a disability
(injury, illness or disease),
contact SDCERA immediately
to begin the process
of applying for a disability
retirement benefit.
If the Board of Retirement finds you are permanently incapacitated
(substantial inability to perform your usual job duties), you may be
eligible to receive a disability retirement benefit.
For example, if you injure your knee and your physician gives
you a permanent work restriction that your department is able
to accommodate, you would not be eligible for a disability
retirement. However, if your department could not accommodate
the restriction, and you were no longer able to work
in your usual job classification, you may be eligible for a
disability retirement benefit.

32
There are two types of disability retirement
benefits available
(1) Service-connected disability retirement
If you are permanently incapacitated, physically or mentally, from
performing your usual job duties, and your incapacity is the result of a
job-related injury, illness or disease, you may be eligible for a serviceconnected
disability retirement benefit, regardless of your age or length
of service.
Your incapacity must arise from the course of your job and your job must
contribute substantially to your incapacity. The monthly benefit is equal to
50% of your highest final average monthly compensation or your service
retirement benefit, whichever is greater.
If you establish reciprocity
between SDCERA and
another public agency,
disability retirement filing
requirements and benefit
calculations may be different
for you. Contact SDCERA
for information if this
situation affects you.
(2) Nonservice-connected disability retirement
If you are permanently incapacitated, physically or mentally, from
performing your usual job duties due to an injury, illness or disease that
is not job-related, you may be eligible for a nonservice-connected
disability retirement benefit.
To receive a benefit, in addition to the permanent incapacity requirement,
you must also have a minimum of five years of retirement service credit
or a combination of SDCERA and reciprocal retirement service credit.
The monthly benefit is based on a disability formula or a service retirement
benefit, whichever is greater.

33
APPROXIMATE AMOUNT OF RETIREMENT BENEFIT PER MONTH
GENERAL TIER A MEMBERS Percentage of final compensation*
AGES
Years of
60 &
Service 50 51 52 53 54 55 56 57 58 59 Over
10 20.00 21.00 22.00 23.00 24.00 25.00 26.00 27.00 28.00 29.00 30.00
11 22.00 23.10 24.20 25.30 26.40 27.50 28.60 29.70 30.80 31.90 33.00
12 24.00 25.20 26.40 27.60 28.80 30.00 31.20 32.40 33.60 34.80 36.00
13 26.00 27.30 28.60 29.90 31.20 32.50 33.80 35.10 36.40 37.70 39.00
14 28.00 29.40 30.80 32.20 33.60 35.00 36.40 37.80 39.20 40.60 42.00
15 30.00 31.50 33.00 34.50 36.00 37.50 39.00 40.50 42.00 43.50 45.00
16 32.00 33.60 35.20 36.80 38.40 40.00 41.60 43.20 44.80 46.40 48.00
17 34.00 35.70 37.40 39.10 40.80 42.50 44.20 45.90 47.60 49.30 51.00
18 36.00 37.80 39.60 41.40 43.20 45.00 46.80 48.60 50.40 52.20 54.00
19 38.00 39.90 41.80 43.70 45.60 47.50 49.40 51.30 53.20 55.10 57.00
20 40.00 42.00 44.00 46.00 48.00 50.00 52.00 54.00 56.00 58.00 60.00
21 42.00 44.10 46.20 48.30 50.40 52.50 54.60 56.70 58.80 60.90 63.00
22 44.00 46.20 48.40 50.60 52.80 55.00 57.20 59.40 61.60 63.80 66.00
23 46.00 48.30 50.60 52.90 55.20 57.50 59.80 62.10 64.40 66.70 69.00
24 48.00 50.40 52.80 55.20 57.60 60.00 62.40 64.80 67.20 69.60 72.00
25 50.00 52.50 55.00 57.50 60.00 62.50 65.00 67.50 70.00 72.50 75.00
26 52.00 54.60 57.20 59.80 62.40 65.00 67.60 70.20 72.80 75.40 78.00
27 54.00 56.70 59.40 62.10 64.80 67.50 70.20 72.90 75.60 78.30 81.00
28 56.00 58.80 61.60 64.40 67.20 70.00 72.80 75.60 78.40 81.20 84.00
29 58.00 60.90 63.80 66.70 69.60 72.50 75.40 78.30 81.20 84.10 87.00
30 60.00 63.00 66.00 69.00 72.00 75.00 78.00 81.00 84.00 87.00 90.00
31 62.00 65.10 68.20 71.30 74.40 77.50 80.60 83.70 86.80 89.90 93.00
32 64.00 67.20 70.40 73.60 76.80 80.00 83.20 86.40 89.60 92.80 96.00
33 69.30 72.60 75.90 79.20 82.50 85.80 89.10 92.40 95.70 99.00
34 74.80 78.20 81.60 85.00 88.40 91.80 95.20 98.60 100.00
35 80.50 84.00 87.50 91.00 94.50 98.00 100.00
36 86.40 90.00 93.60 97.20 100.00
37 92.50 96.20 99.90
38 98.80 100.00
* This table is for reference only. The reduction for Social Security integration is not included. Read more on page 17.

APPROXIMATE AMOUNT OF RETIREMENT BENEFIT PER MONTH
SAFETY MEMBERS PERCENTAGE OF FINAL COMPENSATION
34
AGES
Years of
50 &
Service 41 42 43 44 45 46 47 48 49 Over
10 30.00
11 33.00
12 36.00
13 39.00
14 42.00
15 45.00
16 48.00
17 51.00
18 54.00
19 57.00
20 37.55 39.75 42.02 44.38 46.83 49.36 52.07 54.51 57.13 60.00
21 39.43 41.74 44.13 46.60 49.17 51.82 54.67 57.24 59.99 63.00
22 41.30 43.73 46.23 48.82 51.51 54.29 57.27 59.96 62.85 66.00
23 43.18 45.71 48.33 51.04 53.85 56.76 59.88 62.69 65.70 69.00
24 47.70 50.43 53.26 56.20 59.23 62.48 65.41 68.56 72.00
25 52.53 55.48 58.54 61.70 65.09 68.14 71.42 75.00
26 57.70 60.88 64.16 67.69 70.86 74.27 78.00
27 63.22 66.63 70.29 73.59 77.13 81.00
28 69.10 72.90 76.31 79.98 84.00
29 75.50 79.04 82.84 87.00
30 81.77 85.70 90.00
31 88.55 93.00
32 96.00
33 99.00
34 100.00
Use the calculator at www.sdcera.org
to see retirement benefit estimates based on various ages.

APPROXIMATE AMOUNT OF SDCERA RETIREMENT BENEFIT PER MONTH
GENERAL TIER I MEMBERS Percentage of final compensation*
AGES
Years of
Service 50 51 52 53 54 55 56 57 58 59 60 61
62 &
Over
10 13.36 14.11 14.91 15.76 16.69 17.70 18.80 20.00 20.89 22.10 23.37 24.73 26.19
11 14.70 15.52 16.40 17.34 18.36 19.47 20.68 22.00 22.98 24.31 25.71 27.20 28.80
12 16.03 16.93 17.89 18.92 20.03 21.24 22.56 24.00 25.07 26.52 28.05 29.68 31.42
13 17.37 18.35 19.38 20.49 21.70 23.01 24.44 26.00 27.16 28.72 30.38 32.15 34.04
14 18.71 19.76 20.87 22.07 23.37 24.78 26.32 28.00 29.25 30.93 32.72 34.62 36.66
15 20.04 21.17 22.36 23.65 25.04 26.55 28.20 30.00 31.34 33.14 35.06 37.10 39.28
16 21.38 22.58 23.85 25.22 26.71 28.32 30.08 32.00 33.43 35.35 37.40 39.57 41.90
17 22.72 23.99 25.34 26.80 28.38 30.09 31.96 34.00 35.52 37.56 39.73 42.04 44.52
18 24.05 25.40 26.83 28.38 30.05 31.86 33.84 36.00 37.61 39.77 42.07 44.51 47.13
19 25.39 26.81 28.33 29.95 31.71 33.63 35.72 38.00 39.70 41.98 44.41 46.99 49.75
20 26.72 28.22 29.82 31.53 33.38 35.40 37.60 40.00 41.79 44.19 46.74 49.46 52.37
21 28.06 29.64 31.31 33.10 35.05 37.17 39.48 42.00 43.88 46.40 49.08 51.93 54.99
22 29.40 31.05 32.80 34.68 36.72 38.94 41.36 44.00 45.97 48.61 51.42 54.41 57.61
23 30.73 32.46 34.29 36.26 38.39 40.71 43.24 46.00 48.06 50.82 53.76 56.88 60.23
24 32.07 33.87 35.78 37.83 40.06 42.48 45.12 48.00 50.15 53.03 56.09 59.35 62.85
25 33.41 35.28 37.27 39.41 41.73 44.25 47.00 50.00 52.24 55.24 58.43 61.83 65.47
26 34.74 36.69 38.76 40.99 43.40 46.02 48.87 52.00 54.32 57.45 60.77 64.30 68.08
27 36.08 38.10 40.25 42.56 45.07 47.79 50.75 54.00 56.41 59.66 63.10 66.77 70.70
28 37.41 39.51 41.74 44.14 46.74 49.56 52.63 56.00 58.50 61.87 65.44 69.24 73.32
29 38.75 40.92 43.23 45.72 48.41 51.33 54.51 58.00 60.59 64.08 67.78 71.72 75.94
30 40.09 42.34 44.72 47.29 50.08 53.10 56.39 60.00 62.68 66.29 70.12 74.19 78.56
31 41.42 43.75 46.21 48.87 51.75 54.87 58.27 62.00 64.77 68.50 72.45 76.66 81.18
32 42.76 45.16 47.71 50.44 53.41 56.64 60.15 64.00 66.86 70.71 74.79 79.14 83.80
33 46.57 49.20 52.02 55.08 58.41 62.03 66.00 68.95 72.92 77.13 81.61 86.41
34 50.69 53.60 56.75 60.18 63.91 68.00 71.04 75.13 79.46 84.08 89.03
35 55.17 58.42 61.95 65.79 70.00 73.13 77.34 81.80 86.56 91.65
36 60.09 63.72 67.67 72.00 75.22 79.55 84.14 89.03 94.27
37 65.49 69.55 74.00 77.31 81.76 86.48 91.50 96.89
38 71.43 76.00 79.40 83.96 88.81 93.97 99.51
39 78.00 81.49 86.17 91.15 96.45 100.00
40 83.58 88.38 93.49 98.92 100.00
41 90.59 95.83 100.00 100.00
42 98.16 100.00 100.00
* This table is for reference only. The reduction for Social Security integration is not included.

35
Index:
1937 Act 4
26 consecutive pay periods 16
30 years of service credit 5
active member death benefits 29
age factor 15
annual COLA 26
annual interest 6
beneficiary 21
beneficiary designation 6
benefit options 21
biweekly payroll deductions 6
board of retirement 4
calculating your retirement benefit 15
California government code 4
CalPERS 7
CalSTRS 7
COLA 26
COLA bank 26
coming back to work 12
community property 18
Consumer Price Index (CPI) 26
contribution account 6
contribution calculator 5
contribution rates 5
cost of living adjustments 26
cost sharing 5
death benefit 29
deferred membership 11
direct deposit 25
disability retirement 23 30 31
disability retirement and reciprocity 8
dissolution of marriage 18
dividing community property 18
divorce 18
Domestic partners 21 26 29
Domestic Relations Order (DRO) 18
earliest age to retire 9
eligibility to retire 9
eligible earnings categories 16
employer contributions 5
employer-paid offset 5
entering membership 3
entry age 4
establishing reciprocity 7
Excess Benefit Plan 25
final average monthly compensation 16
final compensation 16
final compensation calculation examples 17
funding retirement benefits 5
garnishment 26
general membership 3
governance 4
health insurance plans 30
inactive-nonvested membership 11
incoming reciprocity 7
insurable interest 22
interest rate 6
investment earnings 6
IRC Section 401(a)(17) limit 25
IRC Section 415(b) 25

36
leave without pay 15
leaving before retirement 11
legal notice 37
life insurance 29
lifetime benefit 9
maximum benefits payable to you 25
member contribution account 6
member contributions 5
Member Sworn Statement 6
membership eligibiltity 3
nonservice-connected disability retirement 32
offset 5
Option 1: cash refund annuity 22
Option 2: 100% joint and survivor 22
Option 3: 50% joint and survivor 22
Option 4: multiple beneficiaries 22
opt-out period 3
outgoing reciprocity 7 12
percentage factors 15 33 34
permanent incapacity 31
permanently employed 3
personalized retirement application 22
provisional worker 3
public agencies 7
purchasing service credit 15
receiving your retirement benefit 25
reciprocal agencies 8
reciprocity 7 12
re-employment 12
re-entering membership 12
refunds 11
registered domestic partner 21 22 26
representation unit 5
requesting final benefits 25
requesting periodic estimates 25
retirement application 22
retirement benefit calculation example 18
retirement benefit calculator 18 25
retirement eligibility 9
safety membership 3
SBA 30
SDCERA Member Services 25
seasonal worker 3
selecting a retirement benefit option 21
service credit 15
service-connected disability retirement 32
Social Security benefits 23
Social Security integration factor 17
student worker 3
subsequent period of work 12
supplemental benefit allowance 30
survivor benefits 29
survivor’s continuance 21 22
sworn statement 6
tax withholding 25
Temporary supplement 21 23
Tier A 3
Unmodified option 21
vested 9
voluntary time off 15
withdrawals 11
written inquiry 25

Legal notice
This summary plan description provides disclosure of the terms and conditions of SDCERA membership,
retirement, disability and death benefits available to members. It is designed to give you this information
as simply and accurately as possible as of the date of issuance of this booklet. SDCERA is governed by
the County Employees Retirement Law of 1937 (Government Code Section 31450 et seq.) as it has been
adopted and implemented by the San Diego County Board of Supervisors and the SDCERA Board of
Retirement. If there is any inconsistency between this booklet and the governing law, the law will govern.
Decisions relating to the plan will be made after reference to the statutes and any resolutions, regulations
and policies governing administration of SDCERA as they exist at the same time of the decisions.
Printed 3/2008

SAN DIEGO COUNTY EMPLOYEES RETIREMENT ASSOCIATION
2275 Rio Bonito Way, Suite 200
San Diego, CA 92108-1685
Call Center: 619.515.6800 Toll Free: 1.888.4.SDCERA www.sdcera.org