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Central San retirees 2012 and 2013

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Central San retirees 2012 and 2013 Powered By Docstoc
					                                                                                                             Central Contra Costa Sanitary District
                                                                                          Final year of pay and leave compensation included in pension calculations
                                                        A key part of pension calculations is the final-year income used in the formula, what is referred to as "finaly average salary." This chart shows a breakdown of final average salaries used to calculate pensions for
                                                      sanitary district retirees for 2012 and so far in 2013. It compares that to the final average salaries that would have been included if past appellate court rulings had been applied, as mandated by Assembly Bill 197,
                                                                                                                                                which Gov. Jerry Brown signed last year.



                                                                               Total pay included in final average salary                                                               Total leave compensation currently included in final average salary

                                                                                                                                                                                                                                                                                                       Final
Retiree                                                                                                                                           Shift and     Total pay                                                                                                             Total leave    Average
                                             Retire
 (Blue = Tier 2               Retriem        ment                            Registration Cafeteria Class A/B                          Out of    scheduled     subject to                                                             Holiday Comp @                                  subject to    salary* w/o
    Retiree)        Hire date ent date Years age       Base      Longevity   differential  plan **   license      Waiver     Standby   class     holiday pay   retirement    Vacation Pay-outs           Terminal Vacation              Termination          Terminal Sick Leave      retirement      AB 197
                                                                                                                                                                                                                                                             Hours                                  (*Total pay +
                                                                                           (** see                                                                           Hours                                                 Hours                    (Max = 120                                total leave
                                                                                             note                                                                           (Max = 320                                              (Max =                 hrs Tier 1;                                subject to
                                                                                           below)                                                                              hrs)    Amount      Max       Hours     Amount      104 hrs)    Amount      96 hrs Tier 2)   Amount                   retirement)
Adams, W             1999     2012     13     57      $102,880     $2,512                    $2,640                                                            $108,032        281.00   $13,868    136.00     135.50      $6,955         -           $-           96.00      $4,927       $25,751       $133,783
Bates, R             1992     2012     20     66       $80,299     $2,007                    $1,200                                                             $83,506        320.00   $12,683    200.00     141.41      $5,605     104.00       $4,122          96.00      $3,805       $26,215       $109,721
Butler, T.           1992     2012     20     59       $86,205     $2,156                    $1,200      $900                                                   $90,461        320.00   $13,291    200.00     200.00      $8,513         -           $-           96.00      $4,086       $25,890       $116,351
Charlton, E          1987     2012     25     61      $112,130     $2,931                    $2,640                                                            $117,702        160.00    $8,481    240.00     233.20     $13,170       0.30          $17          37.29      $2,106       $23,774       $141,475
Chiappelone, A       1999     2012     13     66       $66,382     $1,659                    $1,200                                                             $69,242        320.00   $10,381    136.00      62.83      $2,058         -           $-           96.00      $3,145       $15,584        $84,826
Considine, S         1980     2012     32     57      $118,263     $2,957                    $2,640                                                            $123,860        320.00   $18,683    280.00     280.00     $16,348         -           $-          120.00      $7,006       $42,037       $165,897
Curtis-Brown, C      1985     2012     27     55      $112,767     $2,820                    $2,640                                                            $118,227        320.00   $17,816    240.00     240.00     $13,362         -           $-          120.00      $6,681       $37,860       $156,087
Dhaliwal, B          1978     2012     36     62      $129,554     $3,239                    $2,640                                                            $135,433        320.00   $20,530    280.00     280.00     $17,964      12.00         $770         120.00      $7,699       $46,963       $182,396
Echols, W            1989     2012     23     58      $118,490     $2,962                    $2,640                                                            $124,092        160.00    $9,342    200.00     200.00     $11,677         -           $-           44.11      $2,575       $23,594       $147,686
Farrell, A           1999     2013     14     62      $217,950     $4,863                    $5,100                                                            $227,914        160.00   $17,262    136.00      24.23      $2,639         -           $-           96.00     $10,458       $30,359       $258,273
Greenawalt, M        1998     2012     14     51      $126,422     $3,161                    $2,640                                                            $132,223        320.00   $20,035    136.00     136.00      $8,515         -           $-           96.00      $6,011       $34,561       $166,784
Kelly, J             1984     2012     28     64      $257,937     $6,459                    $5,100                                                            $269,496        320.00   $40,742    240.00     224.74     $28,613         -           $-          120.00     $15,278       $84,633       $354,129
Kneis, J.            1999     2012     13     55      $107,348     $2,689                    $2,640                                                            $112,677        233.00   $12,351    136.00     136.00      $7,209     104.00       $5,513          96.00      $5,089       $30,162       $142,839
Kostik, T            1992     2013     21     60       $87,194     $2,615                    $1,200      $900                                                   $91,909        260.00   $10,819    200.00     179.46      $7,761       2.00          $86          96.00      $4,152       $22,819       $114,728
Larsen, S.           1985     2012     27     56      $105,076     $2,627                    $2,640                                       $167                 $110,510        140.00    $7,249    240.00     186.87      $9,676         -           $-          120.00      $6,214       $23,139       $133,648
Mahoney, M           1981     2012     31     55       $94,895     $2,371                    $1,200                                                             $98,466        320.00   $14,979    280.00     239.50     $11,211     104.00       $4,868         120.00      $5,617       $36,676       $135,142
McEachen, W          1990     2012     22     50      $115,319     $2,883        $5,910      $2,640                                                            $126,752        320.00   $19,094    200.00     200.00     $11,934                                  96.00      $5,728       $36,756       $163,508
Miyamoto-Mills, J    1981     2013     32     61      $161,080     $4,531                    $2,640                                                            $168,251        275.00   $20,344    280.00     280.00     $22,641         -           $-          120.00      $9,703       $52,688       $220,939
Musgraves, R         2001     2012     11     58      $185,187     $1,545                    $5,100                 $2,400                                     $194,232        320.00   $29,240    160.00     160.00     $14,620         -           $-           96.00      $8,772       $52,632       $246,864
Phillips, J.         2001     2012     11     61       $97,364     $1,014                    $1,200                                       $494                 $100,072             -       $-     136.00      92.83      $4,454         -           $-           96.00      $4,606        $9,060       $109,133
Pilecki, T           1986     2012     26     58      $166,769     $4,173                    $5,100                                                            $176,042        320.00   $25,502    240.00     240.00     $19,127         -           $-           96.00      $7,651       $52,280       $228,322
Quintero, D          1992     2012     20     52       $73,290     $1,832                    $1,200                           $1,673      $564                  $78,559             -       $-     160.00         -          $-          -           $-                -        $-            $-         $78,558
Ratcliff, D          1990     2012     22     58      $142,504     $3,567                    $5,100                                                            $151,171        320.00   $22,538    200.00     200.00     $14,086         -           $-           96.00      $6,761       $43,385       $194,556
Rathunde, G          2002     2012     10     57      $115,319       $721                    $2,640                                                            $118,680        136.00    $7,540    136.00     136.00      $7,729         -           $-           96.00      $5,455       $20,724       $139,404
Reindl, D            1980     2012     32     63      $127,052     $3,176                    $2,640                                                            $132,869        160.00   $10,018    280.00     280.00     $17,531         -           $-          120.00      $7,513       $35,062       $167,930
Roberts, R           1992     2012     20     54       $94,995     $2,371                    $1,100                                                  $9,646    $108,112        320.00   $14,979    200.00     113.25      $5,301     104.00       $4,868          11.34        $531       $25,680       $133,792
Smith, R             1997     2013     16     60       $91,745     $2,226                    $1,100                           $5,831      $161                 $101,063             -       $-     160.00     133.50      $6,051      95.00       $4,306          80.50      $3,649       $14,005       $115,068
Than, B              1987     2012     25     55      $142,989     $3,565                    $4,895                                                            $151,449        320.00   $21,033    240.00     240.00     $17,349         -           $-           96.00      $6,939       $45,320       $196,769
Trapp, G             1992     2012     18     53       $90,644     $2,260                    $1,200                                                  $5,578     $99,682             -       $-     160.00         -          $-          -           $-                -        $-            $-         $99,682
Wener, B             1992     2012     20     59       $97,477     $2,437                    $1,200                                                            $101,114        320.00   $14,849    160.00      30.79      $1,484         -           $-                -        $-        $16,333       $117,447




                                                                                **Note on cafeteria pay:
                                                                    For purpose of this chart all pay items (excluding
                    Sources                                              leave compensaton) are included in the
                                                                    calculations for current pensionable income and
  Data from Central Contra Costa Sanitary District.
                                                                     under AB 197 rules. However, some argue that
           Analysis by Daniel Borenstein.
                                                                    "cafeteria pay" should not be included under AB
                                                                                           197.
  Total leave compensation that would have been
                                                                          Comparing final average salary with
  included in final average salary under past court
            rulings and Assembly Bill 197                                  and without application of AB 197



                          Approximate                Final                   Final        Final
Allowable    Allowable       hourly    Total leave  average                average      average
vacation     vacation     vacation pay subject to salary* with            salary w/o   salary with     Dollar   Percent
   days        hours          rate     retirement   AB 197                 AB 197        AB 197      increase   increase
                                                          (*Total pay +
                                                            total leave
                                                            subject to
                                                           retirement)
        17          136        $50.00        $6,799           $114,831      $133,783     $114,831     $18,951       16.5%
        20          160        $39.64        $6,342            $89,848      $109,721      $89,848     $19,873       22.1%
        20          160        $41.93        $6,709            $97,169      $116,351      $97,169     $19,181       19.7%
        20          160        $55.06        $8,810           $126,512      $141,475     $126,512     $14,964       11.8%
        17          136        $32.49        $4,419            $73,661       $84,826      $73,661     $11,165       15.2%
        20          160        $58.38        $9,342           $133,201      $165,897     $133,201     $32,695       24.5%
        20          160        $55.68        $8,908           $127,135      $156,087     $127,135     $28,952       22.8%
        20          160        $64.16       $10,265           $145,698      $182,396     $145,698     $36,698       25.2%
        20          160        $58.38        $9,342           $133,433      $147,686     $133,433     $14,252       10.7%
        17          136       $108.02       $14,691           $242,605      $258,273     $242,605     $15,668        6.5%
        17          136        $62.61        $8,515           $140,738      $166,784     $140,738     $26,046       18.5%
        20          160       $127.32       $20,371           $289,867      $354,129     $289,867     $64,262       22.2%
        17          136        $53.01        $7,209           $119,886      $142,839     $119,886     $22,953       19.1%
        20          160        $42.28        $6,765            $98,674      $114,728      $98,674     $16,054       16.3%
        20          160        $51.78        $8,285           $118,794      $133,648     $118,794     $14,854       12.5%
        20          160        $46.81        $7,490           $105,956      $135,142     $105,956     $29,186       27.5%
        20          160        $59.67        $9,547           $136,299      $163,508     $136,299     $27,209       20.0%
        20          160        $77.45       $12,392           $180,643      $220,939     $180,643     $40,296       22.3%
        17          136        $91.38       $12,427           $206,659      $246,864     $206,659     $40,205       19.5%
        17          136        $47.98        $6,525           $106,597      $109,133     $106,597      $2,535        2.4%
        20          160        $79.69       $12,751           $188,793      $228,322     $188,793     $39,529       20.9%
                                                               $78,559       $78,558      $78,559                    0.0%
        20          160        $70.43       $11,269           $162,440      $194,556     $162,440     $32,116       19.8%
        16          128        $56.13        $7,185           $125,865      $139,404     $125,865     $13,539       10.8%
        20          160        $62.61       $10,018           $142,886      $167,930     $142,886     $25,044       17.5%
        20          160        $46.81        $7,490           $115,601      $133,792     $115,601     $18,190       15.7%
        20          160        $45.32        $7,252           $108,315      $115,068     $108,315      $6,754        6.2%
        20          160        $68.54       $10,966           $162,415      $196,769     $162,415     $34,354       21.2%
                                                               $99,682       $99,682      $99,682                    0.0%
        20          160        $46.56            $7,450       $108,564      $117,447     $108,564      $8,883        8.2%

                                        Totals                            $4,755,736   $4,081,327    $674,409       16.5%

				
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