Aquilino v. MARIN CTY. EMPLOYEES'RETIREMENT ASS'N

Opinion

HAERLE, J.

I. Introduction

Twenty counties in this state, including Marin County, have established retirement plans for county employees and employees of other governmental entities located within the county pursuant to the County Employees Retirement Law of 1937 (CERL) as codified in 1947 (Gov. Code, § 31450 et seq. 1 ). Due to impending fiscal shortfalls facing these counties, in 1977 the Legislature enacted section 31483, which clarified the authority of counties to establish tiers in their retirement plans. We are called upon to assess the impact of this legislation on the “redeposit…