- 19 - eligible for a higher rate. For an Oakland Charter section 2608 retiree, the compensation base to which the allowance percentage is applied is 3-year average compensation, whereas for an Oakland Charter section 2610(a) disability retiree receiving "quasi" service retirement, the base is 1-year average compensation.13 We note that these differences also existed in Mabry, which involved the same provisions of the Oakland Charter as are at issue in this case (with one insignificant modification noted previously14), and they did not affect the result therein. We believe here as well that such differences are unimportant. Disability retirees need not be treated identically to service retirees in order for their allowance payments to be included in income. It is sufficient if their disability allowance is determined by reference to length of service, and we believe such is the case with petitioner. We conclude that "length of service" as used in the regulation encompasses both time actively working and time spent on disability when both are treated as equivalent in determining retirement benefits, regardless of whether time spent on 13Petitioner also argues that an Oakland Charter sec. 2610(a) retiree receiving "quasi" service retirement, unlike an Oakland Charter sec. 2608 retiree, is theoretically subject to recall and that there are differences in each category's obligation to repay certain compensatory awards, which respondent disputes. 14See supra note 8.Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Next
Last modified: May 25, 2011