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BENEFITS


CAFETERIA PLANS

PENSIONABILITY OF CAFETERIA PLANS

If you were hired on or before 12/31/95, you may be eligible to include a portion of County cafeteria plan contributions as compensation earnable (pensionable earnings).

Represented Employees

Represented employees have either Choices or Options cafeteria plans. If your hire date was on or before 12/31/95, County contributions to your cafeteria plan are considered pensionable. The pensionable portion for either plan is capped at $244.

If your hire date was on or after 1/1/96, County contributions to your cafeteria plan are not considered pensionable.

Non-Represented Employees

Non-represented have either Flex or Megaflex cafeteria plans. To determine the pensionability of County contributions to your plan, refer to the table below.

FLEX Plan
HIRED PENSIONABLE AMOUNT*
On or before 12/31/94 Yes Capped at $442 OR % of salary at 12/31/94, whichever is greater.
On or after 1/1/95 No $0
MEGAFLEX Plan
HIRED PENSIONABLE AMOUNT*
On or before 12/31/94 Yes Capped at $524 OR % of salary at 12/31/94, whichever is greater.
In 1995 Yes Capped at $244
On or after 1/1/96 No $0

To Estimate the Effect on Your Final Compensation

Add the pensionable amount shown above to your final compensation. This can be calculated by using the Retirement Benefit Estimate tool on My LACERA or the Retirement Calculator.

Or you can add the pensionable amount to your gross monthly salary using the Transfer Calculator.

Contact the Employee Benefits Hotline at (213) 388-9982 to verify your cafeteria plan and the pensionable portion as of 12/31/94. The amount of the County contribution paid to employees changes periodically. The portion that is pensionable varies according to your cafeteria plan, your hire date, and your retirement plan (Megaflex only).

*Special rules may apply if your final compensation period included any time prior to January 1, 1991.

3/21/14