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[PDF] Public Employee Retirement

This initiative proposes amendments to Section 17 of Article XVI of the State Constitution, which governs these systems. Background Public Employee Pension Benefits. State law authorizes establishment of systems to provide pension and other benefits to retired state and local employees and survivors and beneficiaries of certain other public employees.
https://lao.ca.gov/ballot/2011/110493.pdf

2011 Initiative Analysis:Raise Public Retirement Ages Act

The pensions of CalPERS members also are established in state law —generally, in the state's Government Code —with some aspects of state or local employee pensions delineated in memoranda of understanding (MOUs) or labor contracts with unionized public employees' bargaining units.
https://lao.ca.gov/ballot/2011/110522.aspx

2010 Initiative Analysis: The McCauley Pension Recovery Act (version 2)

Surcharge on Resident Pension Income The proposal creates a new surcharge on pension taxable income in excess of $40,000. Unlike the current state definition of "taxable pension income, " pension taxable income under the measure is identical to "retirement income " as defined in federal law and includes all
https://lao.ca.gov/ballot/2010/100325.aspx

2013 Initiative Analysis: The Pension Reform Act of 2014

Government Employee Pension Benefits State and Local Governments Sponsor   "Defined Benefit ”Retirement Plans for Their Employees. As part of employment, the state provides defined benefit retirement plans for its employees and for those of public schools and community colleges.
https://lao.ca.gov/ballot/2013/130690.aspx

[PDF] The McCauley Pension Recovery Act

This estimate should be interpreted with caution, as data on the life expectancy of people with vested pensions who leave the state were not available. Also, taxpayers would have an incentive to leave the state before the date of enactment to avoid being counted as a resident of the state on that date.
https://lao.ca.gov/ballot/2010/100155.pdf

[PDF] The Pension Reform Act of 2014

The Pension Reform Act of 2014 Pursuant to Elections Code Section 9005, we have reviewed a constitutional initiative related to pensions for state and local governmental employees in California (A.G.
https://lao.ca.gov/ballot/2013/130690.pdf

[PDF] Retirement benefits for state and local governmental employees in California (Amendment No. 1).

Governmental Employee Pension Benefits State and Local Governments Sponsor “Defined Benefit” Plans for Their Employees. As part of employment, the state provides defined benefit pension plans for its employees and for those of public schools and community colleges.
https://lao.ca.gov/ballot/2015/150535.pdf

Evaluating Tax Policy Changes in the Governor's Budget [EconTax Blog]

Feb 22, 2024 - Given the state ’s budget condition, the proposal warrants serious consideration. Collectively, the tax policy changes proposed by the Governor would help address the state ’s budget problem by raising about $400 million in new revenue.
https://lao.ca.gov/LAOEconTax/article/Detail/797

Evaluating Tax Policy Changes in the Governor's Budget [EconTax Blog]

Feb 22, 2024 - Given the state ’s budget condition, the proposal warrants serious consideration. Collectively, the tax policy changes proposed by the Governor would help address the state ’s budget problem by raising about $400 million in new revenue.
https://lao.ca.gov/LAOEconTax/Article/Detail/797

Unfunded liabilities grow, system says. Billions more of annual funding eventually needed.

Apr 1, 2011 - In 1992, unions and retiree groups led the effort to pass Proposition 162 , which limited the ability of the state and other public employers to interfere with actuarial and investment activities of public pension funds.
https://lao.ca.gov/Recommendations/Details/396