CONTRA COSTA COUNTY
EMPLOYEES' RETIREMENT ASSOCIATION
  
 

Prior to Retirement (Non-Service connected Death)

Survivors of Safety members who were not vested at time of death (less than five years of service credit) will receive:
  • One month's salary for each year of service, to a maximum of 6 month's salary.
  • Refund of contributions and accrued interest.
31781.
Survivors of Safety members who are eligible to retire at time of non-service connected death will receive:
  • 60% of Service or Disability Retirement Benefit.
31781.1

Line of Duty Death (Service Connected Death)

A surviving spouse/registered domestic partner of a Safety member killed in the line of duty, or who dies as a result of accident or injury caused by external violence or physical force in the performance of duty, will receive, in addition to all other benefits, a one time lump sum benefit equal to the annual salary earned by the member at the time of his/her death. (District attorney and public defender job classifications are not eligible for this benefit.)

31787.6
31469.2
An optional death benefit can be elected by the surviving spouse/domestic partner: a monthly payment equal to the monthly retirement allowance to which the deceased member would have been entitled if he or she had retired due to a service connected disability. This benefit is in lieu (instead of) the payment of the member's contributions, and the percentage of compensation multiplied by the member's years of service (1937 Act Code Sections 31780, 31781).  
31787.
 
Benefit for Safety Member Minor Children

A surviving spouse/registered domestic partner of a Safety member killed in the line of duty, or by accident or injury caused by external violence or physcial force, will also receive an additional amount for each of the member's children, until the youngest child marries or reaches the age of 18. The benefit will be extended through the age of 21 if the children remain unmarried and enrolled as full time students. There are some limitations to this benefit, due to IRS regulation:

31787.5
  • One child receives 25% of the allowance provided in Code Section 31787.
  • Two children receive 40% of the allowance provided in Section 31787.
  • Three or more children receive 50% of the allowance provided in Section 31787.
If this benefit, when added to the benefit provided by Section 31787, exceeds the maximum benefit payable by a tax qualified pension plan (IRS Code Section 401 et.seq.) the benefit will be reduced to meet that limit.
 
After Retirement
The eligible surviving spouse/registered domestic partner of a member who is receiving a non-service connected disability allowance, or a service retirement, will receive 60% of the member's allowance, if:
  • You have been married/registered with the California Secretary of State for at least one year prior to the member's retirement
31785.1
OR
  • At the time of the member's death, the spouse/domestic partner is at least 55 years old and has been married/registered for at least two years prior to date of death.
31760.2
. . .unless the member chose a different retirement option that will reduce the monthly allowance. If there is no surviving spouse, the continuance is paid to eligible children until they attain age 18, or to children who are under 22 years of age, enrolled full time in school, and unmarried.
31725.7
 
An additional lump sum benefit of $5,000 is paid to the member's beneficiary.

 

31789.5
If you are married or in a California registered domestic partnership before you retired and are receiving a service connected disability allowance, your surviving spouse/domestic partner will receive 100% of your monthly allowance for life, if:
 
31786.1
  • You have been married/registered with the California Secretary of State for at least one year prior to the member's retirement,
OR
  • At the time of the member's death, the spouse/domestic partner is at least 55 years old and has been married/registered for at least two years prior to date of death,
. . .unless the member chose a different retirement option that will reduce the monthly allowance. If there is no surviving spouse, the continuance is paid to eligible children until they attain age 18, or to children who are under 22 years of age, enrolled full time in school, and unmarried.
An additional lump sum benefit of $5,000 is paid to the member's beneficiary.
31789.3
A Note about Income Taxes: Non-service connected disability retirement benefits are reported to the state and federal government, Generally, service connected disability pensions are not reported, since these amounts are not taxable. However, if part of your pension is a service connected disability payment, the disability portion is not taxable; the rest of the amount is. Please contact a tax consultant to determine your own tax liability.
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