Cal. Gov. Code § 31676.01
This section shall be operative in a county at such time or times as may be mutually agreed to in memoranda of understanding executed by the employer and employee representatives if the board of supervisors adopts, by majority vote, a resolution declaring that the section shall be operative in the county. Notwithstanding any other provisions of this chapter, the current service pension, or the current service pension combined with the prior service pension, is an additional pension for members purchased by the contributions of the county or district sufficient, when added to the service retirement annuity, to equal the fraction of one-ninetieth of the member's final compensation set forth opposite the member's age at retirement, taken to the preceding completed quarter year, in the following table multiplied by the number of years of current service or years of current and prior service with which the member is entitled to be credited at retirement, but in no event shall the total retirement allowance exceed the member's final compensation.
Age of Retirement | Fraction |
50 ........................ | .7091 |
501/4 ........................ | .7183 |
501/2 ........................ | .7274 |
503/4................ | .7366 |
51 ........................ | .7457 |
511/4 ........................ | .7547 |
511/2 ........................ | .7637 |
513/4................ | .7726 |
52 ........................ | .7816 |
521/4 ........................ | .7907 |
521/2 ........................ | .7999 |
523/4................ | .8090 |
53 ........................ | .8181 |
531/4 ........................ | .8275 |
531/2 ........................ | .8369 |
533/4................ | .8462 |
54 ........................ | .8556 |
541/4 ........................ | .8656 |
541/2 ........................ | .8755 |
543/4................ | .8855 |
55 ........................ ........................ | .8954 |
551/4 ........................ | .9061 |
551/2 ........................ | .9168 |
553/4................ | .9275 |
56 ........................ | .9382 |
561/4 ........................ | .9498 |
561/2 ........................ | .9614 |
563/4................ | .9730 |
57 ........................ ........................ | .9846 |
571/4 ........................ | .9972 |
571/2 ........................ | 1.0098 |
573/4................ | 1.0224 |
58 ........................ | 1.0350 |
581/4 ........................ | 1.0487 |
581/2 ........................ | 1.0625 |
583/4................ | 1.0762 |
59 ........................ | 1.0899 |
591/4 ........................ | 1.1049 |
591/2 ........................ | 1.1199 |
593/4................ | 1.1349 |
60 ........................ | 1.1500 |
601/4 ........................ | 1.1611 |
601/2 ........................ | 1.1723 |
603/4................ | 1.1835 |
61 ........................ | 1.1947 |
611/4 ........................ | 1.2097 |
611/2 ........................ | 1.2247 |
613/4................ | 1.2398 |
62 ........................ | 1.2548 |
621/4 ........................ | 1.2707 |
621/2 ........................ | 1.2867 |
623/4................ | 1.3026 |
63 ........................ | 1.3186 |
631/4 ........................ | 1.3355 |
631/2 ........................ | 1.3525 |
633/4................ | 1.3695 |
64 ........................ | 1.3865 |
641/4 ........................ | 1.4047 |
641/2 ........................ | 1.4229 |
643/4................ | 1.4411 |
65 and over ........................ | 1.4593 |
The fractions herein set forth shall be used until adjusted by each board for its retirement system in accordance with the interest and mortality tables adopted by each such board with respect to its retirement system.
In any county operating under this section any limitation in any provisions of this chapter upon the amount of compensation used for computing rates of contributions shall be disregarded.
Ca. Gov. Code § 31676.01