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HomePublic Utilities CodeDiv. 10Pt. 13Ch. 10§ 101356 District Retirement Plan Options

§ 101356 District Retirement Plan Options

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 101356 District Retirement Plan Options

This law lets a district choose how to give retirement benefits to its workers. They can either join a big retirement plan or make their own special plan.

Key Takeaways

  • •The district can choose how to give retirement benefits.
  • •They can join a big plan or make their own.
  • •If workers have a union, the retirement plan must follow the union's agreement with the district.

Example

A school district wants to offer retirement benefits to its teachers and staff.

The district can pick between joining a big retirement plan (like the one for county workers) or creating their own plan that follows tax rules.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 101356 District Retirement Plan Options

(a)  At its discretion, the board shall select one of the following plans to provide retirement benefits to officers and employees of the district: (1) By contracting with the retirement system maintained pursuant to the County Employees Retirement Law of 1937 or the Public Employees’ Retirement Law. (2) By adopting a qualified plan and tax-exempt trust pursuant to Sections 401(a) and 501(a) of the Internal Revenue Code of 1954, as amended. (b) The adoption, terms, and conditions of any retirement system covering employees of the district represented by a labor organization shall be pursuant to the collective bargaining agreement between the labor organization and the district. (Amended by Stats. 1987, Ch. 372, Sec. 2.)

Last verified: January 11, 2026

Key Terms

retirement benefitsCounty Employees Retirement Law of 1937Public Employees’ Retirement Lawqualified plantax-exempt trustSections 401(a) and 501(a)Internal Revenue Code of 1954collective bargaining agreement

Related Statutes

  • § 101355 District Retirement Benefits
  • § 101357 Retirement System Eligibility Rules
  • § 105171 Retirement System Contract Authority
  • § 101358 Board Member Retirement Exclusion
  • § 101359 Retirement System Social Security Coverage

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 101356.
View Official Source