Legal Opinion
San Diego City Firefighters v. Board of Administration of San Diego City Employees' Retirement System
California Court of Appeal
Decided May 25, 2012No. Nos. D057437, D058835PublishedCited by 29 opinions
1Opinion of the Court
Opinion
BENKE, Acting P. J.
This lawsuit involves two facets of the San Diego City Employees’ Retirement System (the SDCERS) that defendant and respondent City of San Diego (City)1 retroactively repealed after the Internal Revenue Service (IRS) issued a compliance statement under its Voluntary Correction Program identifying certain aspects of the SDCERS as noncompliant with section 401(a) of the Internal Revenue Code (26 U.S.C. § 401(a)), which sets forth requirements for qualified retirement plans.2
Plaintiff and appellant San Diego City Firefighters, Local 145, IAFF, AFL-CIO (Local 145), a…
2Cases cited48 opinions
- Waller v. Truck Insurance Exchange, Inc.California Supreme Court · 1995
- Schifando v. City of Los AngelesCalifornia Supreme Court · 2003
- Zelig v. County of Los AngelesCalifornia Supreme Court · 2002
- City of Long Beach v. MansellCalifornia Supreme Court · 1970
- Ward v. TaggartCalifornia Supreme Court · 1959
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3Cited by29 opinions
- San Mateo Union High School District v. County of San MateoCalifornia Court of Appeal · 2013
- City of San Diego v. ShapiroCalifornia Court of Appeal · 2014
- Esparza v. County of Los AngelesCalifornia Court of Appeal · 2014
- Jenkins v. TeegardenCalifornia Court of Appeal · 2014
- Eleanor Licensing LLC v. Classic Recreations LLC, California Court of Appeal, 5th District2018
24 more not listed; retrieve them via the Exa API.