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Effective Jan 1, 2026Amended by Stats. 2025, Ch. 239, Sec. 2. (SB 853) Effective January 1, 2026.
(a)
- (1) “Employer” or “employing agency” means the state or any agency or political subdivision thereof, including, but not limited to, a joint powers authority, for which creditable service subject to coverage by the plan is performed.
(2) In the case of a joint powers authority, all of the following criteria shall be met:
- (A) The joint powers authority shall be formed pursuant to the Joint Exercise of Powers Act (Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code).
- (B) All entities included in the joint powers authority shall be entities at which creditable service subject to coverage by the plan is performed.
- (C) The joint powers authority shall report through a single county office of education, with that county superintendent having responsibility for activities specified under this part, including but not limited to, reporting and remitting contributions.
- (b) This section shall be administered in compliance with the requirements defining a governmental plan set forth in Section 414(d) of the Internal Revenue Code of 1986 (26 U.S.C. Sec. 414(d)).
- (c) The board shall have final authority for determining an “employer” or “employing agency” for purposes of this part and Part 13.5 (commencing with Section 25900).