California Education Code ARTICLE 2 - Program Accounts

• Section 25001.
  (a) The board shall establish a segregated account within the retirement fund to be known as the Gain and Loss Reserve, and the board shall have...
• Section 25002.
  The board shall establish and maintain a segregated account within the retirement fund to be known as the Annuitant Reserve and the board shall have...
• Section 25003.
  The board may transfer amounts between the Gain and Loss Reserve and the Annuitant Reserve upon the recommendation of the actuary.(Added by Stats. 2000, Ch....
• Section 25004.
  Member accounts under the Defined Benefit Supplement Program shall be nominal accounts. Member contributions and employer contributions on behalf of the member that are specifically...
• Section 25005.
  (a) Prior to July 1 of the initial plan year, and prior to the beginning of each plan year thereafter, the board shall adopt a plan...
• Section 25006.
  (a) The board may declare an additional earnings credit to be applied to Defined Benefit Supplement accounts for a plan year. Prior to declaring an additional...
• Section 25007.
  When the board declares an additional earnings credit for a plan year, the board also may declare by plan amendment an additional annuity credit, for...
• Section 25008.
  A member’s right to an amount equal to the member’s Defined Benefit Supplement account balance shall be vested at the time contributions are initially credited...
• Section 25008.5.
  Notwithstanding any other law, if (a) a member or beneficiary whose effective date for a benefit received pursuant to any other chapter of this part...

Last modified: October 22, 2018