Section 22905 Of Chapter 15. Employee Contributions From California Education Code >> Division 1. >> Title 1. >> Part 13. >> Chapter 15.
22905
. (a) Member contributions pursuant to Sections 22901,
22901.3, and 22901.7, employer contributions pursuant to Section
22903 or 22904, and member contributions made by an employer pursuant
to Section 22909 shall be credited to the member's individual
account under the Defined Benefit Program or the Defined Benefit
Supplement Program, whichever is applicable pursuant to the
provisions of this part.
(b) Except as provided in subdivision (g), member and employer
contributions, exclusive of contributions pursuant to Sections
22901.7, 22950.5, and 22951, on a member's compensation under the
following circumstances shall be credited to the member's Defined
Benefit Supplement account:
(1) Compensation for creditable service that exceeds one year in a
school year.
(2) Compensation that is determined by the system to have been
paid to enhance a member's benefits pursuant to subdivision (b) of
Section 22119.2 or to not reflect sound principles that support the
integrity of the retirement fund pursuant to subdivision (f) of
Section 22119.2.
(3) Compensation that is paid for a limited number of times as
specified by law, a collective bargaining agreement, or an employment
agreement.
(c) A member may not make voluntary pretax or posttax
contributions under the Defined Benefit Supplement Program, except as
provided in subdivision (d), nor may a member redeposit amounts
previously distributed based on the balance in the member's Defined
Benefit Supplement account.
(d) Member and employer contributions pursuant to paragraph (1) of
subdivision (b) under the Defined Benefit Supplement Program shall
be credited to the accounts of members as of July 1 each year
following a determination by the system under the provisions of this
part that those contributions should be credited to the Defined
Benefit Supplement Program. Any other contributions under the Defined
Benefit Supplement Program pursuant to paragraph (2) or (3) of
subdivision (b), shall be credited to the individual account of the
member upon receipt by the system. Contributions to a member's
Defined Benefit Supplement account shall be identified separately
from the member's contributions credited under the Defined Benefit
Program.
(e) Any contributions on compensation that is creditable to the
Defined Benefit Supplement account shall be limited to the
contributions made pursuant to Sections 22901, 22901.3, 22950, and
22951. Any excess member contributions, as determined by the system,
shall be returned to the member through the employer and any excess
employer contributions shall be returned to the employer.
(f) The provisions of this section shall become operative on July
1, 2002, if the revenue limit cost-of-living adjustment computed by
the Superintendent of Public Instruction for the 2001-02 fiscal year
is equal to or greater than 3.5 percent. Otherwise this section shall
become operative on July 1, 2003.
(g) Paragraphs (2) and (3) of subdivision (b) shall not apply to a
member subject to the California Public Employees' Pension Reform
Act of 2013.