Section 31671 Of Article 8. Retirement For Service From California Government Code >> Division 4. >> Title 3. >> Part 3. >> Chapter 3. >> Article 8.
31671
. (a) The amount of compensation that is taken into account in
computing benefits payable to any person who first becomes a member
of the retirement system on or after July 1, 1996, or January 1,
1996, for systems operating on a calendar basis, shall not exceed the
limitations in Section 401(a)(17) of Title 26 of the United States
Code upon public retirement systems, as that section may be amended
from time to time and as that limit may be adjusted by the
Commissioner of Internal Revenue for increases in cost of living. The
determination of compensation for each 12-month period shall be
subject to the annual compensation limit in effect for the calendar
year in which the 12-month period begins. In a determination of
average annual compensation over more than one 12-month period, the
amount of compensation taken into account for each 12-month period
shall be subject to the applicable annual compensation limit.
(b) The compensation limitations specified in Section 7522.10
shall also apply to a member who is subject to the provisions of the
California Public Employees' Pension Reform Act of 2013 for all or
any portion of his or her membership in the county retirement system.