UC RETIREMENT PLAN DOCUMENT - UPTE-CWA

University of California Retirement Plan Article 2
(b) compensation for correspondence, summer or equivalent term
session, intersession, and for interquarter or vacation periods and
University Extension courses unless such employment constitutes a
part of an annual or indefinite appointment.
(c) remuneration related to a position which is not normally full time
except remuneration paid on a salary or hourly rate basis.
(d) remuneration which exceeds 100% of the salary or hourly pay rate on
a regular and normal basis for the position to which an Active
Member has been appointed.
(e) compensation received in excess of the appropriate fiscal year base
salary scale through negotiated arrangements.
(f) compensation received in excess of the appropriate fiscal year base
salary scale for patient care or other professional services.
(g) compensation which exceeds established base pay rates, including
nonelective deferred compensation, honoraria, and consulting fees.
(h) except as provided by law:
(i) compensation for a Plan Year to an Eligible Employee who first
becomes an Active Member on or after July 1, 1994, which
exceeds the annual compensation limit (for that Plan Year or such
other consecutive 12-month period over which compensation is
otherwise determined under the Plan) as set forth in Internal
Revenue Code (IRC) Section 401(a)(17)(A) as follows:
(A) For years prior to July 1, 2002, the $150,000 limit added by
the Omnibus Budget Reconciliation Act of 1993 (OBRA ’93),
and
(B) Thereafter, the $200,000 limit added by the Economic
Growth and Tax Relief and Reconciliation Act of 2001,
in each case, as adjusted for cost of living increases in
accordance with IRC Section 401(a)(17)(B), and
(C) For Plan Years ending on or before June 30, 1997,
compensation (from the University) of any Active Member
who is one of the ten most highly paid highly compensated
employees (as defined in IRC Section 414(q)) during the
Plan Year ("First Member") shall be aggregated with the
compensation (from the University) of any Active Member
who has not attained age 19 and is a lineal descendant of
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