(a)Notwithstanding any other provision of this part, the percentage of employer contribution payable for postretirement health benefits for an employee of the Alameda County Transportation Improvement Authority shall, except as provided in subdivision (b), be based on the employee’s completed years of credited service, provided that the Alameda County Transportation Improvement Authority shall not pay an
employer contribution for the first five years of that credited service, and shall pay thereafter as shown in the following table:
Credited Years of Service
Percentage of Employer Contribution
5
50
6
55
7
60
8
65
9
70
10
75
11
80
12
85
13
90
14
95
15
100
The application of this subdivision shall be subject to the following:
(1)The employer contribution with respect to each annuitan
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(a)
Notwithstanding any other provision of this part, the percentage of employer contribution payable for postretirement health benefits for an employee of the Alameda County Transportation Improvement Authority shall, except as provided in subdivision (b), be based on the employee’s completed years of credited service, provided that the Alameda County Transportation Improvement Authority shall not pay an
employer contribution for the first five years of that credited service, and shall pay thereafter as shown in the following table:
Credited Years of Service
Percentage of Employer Contribution
5
50
6
55
7
60
8
65
9
70
10
75
11
80
12
85
13
90
14
95
15
100
The application of this subdivision shall be subject to the following:
(1)
The employer contribution with respect to each annuitant shall be adjusted by the employer each year. Those adjustments shall be based upon the principle that the employer contribution for each annuitant may not be less than the amount equal to 100 percent of the weighted average of the health benefits plan premiums for an employee or annuitant enrolled for self-alone, during the benefit year to which the formula is applied, for the four health benefit plans that had the largest agency enrollment, excluding family members, during the previous benefit year. For each annuitant with enrolled family members, the employer shall not pay an additional contribution.
(2)
The employer shall certify to the board, in the case of employees not represented by a
bargaining unit, that there is not an applicable memorandum of understanding.
(3)
The credited service of an annuitant for the purpose of determining the percentage of employer contributions applicable under this section shall mean state service as defined in Section 20069, except that at least five years of credited service shall have been performed with the Alameda County Transportation Improvement Authority.
(4)
The employer shall provide the board any information requested that the board determines is necessary to implement this section.
(b)
Notwithstanding subdivision (a), the contribution payable by the employer subject to this section shall be equal to 100 percent of the amount established pursuant to paragraph (1) of subdivision (a) on behalf of any annuitant who either:
(1)
Retired for disability.
(2)
Retired for service with 15 or more years of service credit entirely with that employer, regardless of the number of days after separation from employment. The contribution payable by the employer under this paragraph shall be paid only if it is greater than, and made in lieu of, a contribution payable to the annuitant by another employer under this part. The board shall establish application procedures and eligibility criteria to implement this paragraph.
(c)
This section applies only to the Alameda County Transportation Improvement Authority, or its successor, and only with regard to the employees of the agency who are first hired on or after October 1, 2004.