Historical Benefit Review Project

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Project Overview

In 2022, the Board of Retirement adopted a resolution that upon IRS approval amends certain error corrections to reflect Board of Supervisors actions to ratify certain service credit purchases, permit the implementation of pre-retirement Domestic Relations Orders (DROs), and to authorize a new VCP application.

  • Resolution 2022-16 amends certain MCERA error correction methods pertaining to purchase of service credit prior to membership under section 31641.5, permits implementation, pending IRS approval, of pre-retirement Domestic Relations Orders (DROs) issued prior to the 2020 VCP application, and authorizes the filing of a new VCP application.

In 2020, the Board of Retirement adopted three resolutions to address the correction of issues stemming from historical practices.

  • Resolution 2020-08 deals with implementation of the California Supreme Court’s Alameda decision regarding compensation earnable used to calculate retirement allowances for members who retired on or after the effective date of the Public Employees’ Pension Reform Act (PEPRA) on January 1, 2013.
  • Resolution 2020-13 relates to the implementation of MCERA’s application for IRS voluntary correction to correct 15 specific errors unrelated to PEPRA that spanned many years. 
  • Resolution 2020-14 is a clarifying resolution that addresses five additional issues; these were not errors requiring correction, but rather changes to improve MCERA practices on a prospective basis that should be explicitly approved by the MCERA Board.

Project Updates

Project update reports are provided to the Board of Retirement periodically during their monthly board meetings.  Visit our Agendas and Minutes page to review the most recent update reports.

How to Contact Us

Our office hours are Monday through Friday 8:00 am to noon and 1:00 pm to 5:00 pm, excluding holidays.  Call (707) 463-4328 or email MCERA for assistance or to schedule an appointment during normal office hours.