Common use of Safety Retirement Tier Elections - Employees Hired or Rehired Before January 1, 2013 Clause in Contracts

Safety Retirement Tier Elections - Employees Hired or Rehired Before January 1, 2013. A. If either the Internal Revenue Service issues guidance acceptable to both parties, or the County receives a Private Letter Ruling from the IRS, that protects the County and DSA members hired prior to January 1, 2013, from additional tax liability, DSA members will have the opportunity to elect new retirement tiers pursuant to Government Code section 31484.9.