The Mendocino County Employees Retirement Association (MCERA) administers defined retirement plan benefits for Mendocino County, Mendocino County Superior Courts, and the Russian River Cemetery District pursuant to the County Employees Retirement Law Act of 1937 (CERL).  MCERA is governed by a Board of Retirement and is a separate agency from the County of Mendocino.

Public employees hired on or after January 1, 2013 are subject to the California Public Employees Pension Reform Act of 2013 (PEPRA).  PEPRA retirement tiers are General Tier 4, Safety Tier 3, and Safety Probation Tier 3.  All members hired prior to January 1, 2013 are retirement tiers General Tier 1, General Tier 2, General Tier 3, Safety Tier 2, and Probation Tier 2.  If you are unsure of your retirement tier please review the publication "What Tier Am I?" or contact the retirement office for assistance.  Contribution rates by tier are listed below.

Our Member Handbook, and other publications regarding retirement benefits for active, deferred and retired members, can be located on our Member Forms & Publications pages. 

Member Contribution Rates Effective July 1, 2023

• General Members - Tier 1 
• General Members - Tier 2 & Tier 3
• General Members - Tier 4 (PEPRA)
• Safety Members - Tier 2
• Safety Members - Tier 3 (PEPRA)
• Probation Members - Tier 2
• Probation Members - Tier 3 (PEPRA)

Retirement Benefit Calculation Multipliers and Calculation Examples

• Benefit Calculation Multipliers - All Tiers
  
• General Members - Tier 1 - 2% @ 58.50
  
• General Members - Tier 3- 2% @ 61.25
• General Members - Tier 1, Tier 2 & Tier 3 Enhanced Benefit Formula - 2% @ 57
• General Members - Tier 4, (PEPRA) - 2.5% @ 67
  
• Safety Members - Tier 2 - 3% @ 55
• Probation Members - Tier 2 - 2% @ 50
  
• Safety & Probation Members - Tier 3 (PEPRA) - 2.7% @ 57
  

Retirement Allowance Charts

• General Members - Tier 1 & Tier 2
• General Members - Tier 3
• General Members - Tier 1, Tier 2 & Tier 3, Enhanced Benefit Formula
• General Members - Tier 4, (PEPRA)
  
• Safety Members - Tier 2
• Probation Members - Tier 2
• Safety & Probation Members - Tier 3, (PEPRA)
  

Compensation Earnable and Pensionable Compensation Resolutions

• Resolution 2024-03 Defining Compensation Earnable, Non-PEPRA Member, Supersedes Resolution 2024-01
• Resolution 2024-04 Defining Pensionable Compensation, PEPRA Member, Supersedes Resolution 2024-02

RV Kuhns Public Fund Analysis

• RV Kuhns Report - June 30, 2023
• RV Kuhns Report - June 30, 2022
• RV Kuhns Report - June 30, 2021
• RV Kuhns Report June 30, 2020

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