FRESNO COUNTY EMPLOYEES’ RETIREMENT ASSOCIATION
Check List for Service Retirement Counseling Session
The following is a list of the basic topics that should be discussed with a member during a retirement counseling session:
______ RETIREMENT DATE – Explain the effect of different retirement dates on the monthly benefit to assist the
member in selecting the most advantageous retirement date. If reciprocity applies, emphasize the
requirement to retire on the same date from all reciprocal agencies in order to retain the benefits of
reciprocity. Remind the member that they must apply with each reciprocal agency separately.
______ VERIFICATION OF RECIPROCITY – If member has reciprocity, review the requirements for confirming
final compensation and the delay that may occur in receiving benefits if the reciprocal agencies do not
respond timely.
______ REQUIRED DOCUMENTS – Inform the member of the documents required before the final processing of
their application. ______ Beneficiary’s Birth Certificate ______ Member’s Birth Certificate
______ Marriage Certificate, if beneficiary is spouse ______ Reciprocity Verification ______ Social
Security Statement, if TAO is desired.
______ REQUIRED DIVORCE DOCUMENTS – Ask the member if any prior spouse has interest in retirement
benefits _______Yes ______ No. If yes, check file for: ______ Joinder ______ Court Order dividing
benefits. (Note: Some ex-spouses may have indicated claim on benefits through a letter rather than a
formal joinder.)
______ ESTIMATED MONTHLY BENEFIT – Provide estimate(s) of monthly benefits with the explanation that
actual benefits will be determined after their termination date when all final pay components have been
recorded in the system.
______ ADDITIONAL SERVICE CREDIT – Inform member of any additional service credit which they can
purchase. Public service, medical leaves of absence, military leaves of absence, prior service and extrahelp. Explain that the service credit must be purchased prior to their date of retirement.
______ VENTURA EARN CODES – Explain to the member that they may have earn codes they can purchase for
the period of October 5, 1997 to November 30,1998. Explain the benefits. Earn codes must be
purchased prior to their date of retirement.
______ TEMPORARY ANNUITY – Explain how the temporary annuity works. Explain that their benefit will be
reduced when they reach age 62. The member must provide a current Benefit Estimate Statement from
the Social Security Administration that is no more than 1 year old from the date of retirement before the
benefit calculations can be prepared. Inform member that they need to apply with the Social Security
Administration for their benefits.
______ HEALTH BENEFIT – Explain that the health benefit will be added to their monthly benefit, regardless of
whether or not they choose the County’s health insurance. Emphasize that its continuance is subject to
annual approval by the Board of Retirement. Health benefit amount is not included in the base amount
when the option forms are provided to member.
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______ RETIREMENT BENEFIT OPTIONS – Explain the various options that may be available and how and
when the member will designate their choice. Emphasize that the selection of the option is final and
cannot be changed. Explain the effect of electing a modified option on their service retirement benefit if
the member subsequently applies for and receives a disability retirement. Explain GC 31760.2,
continuance of retirement allowance to a surviving spouse.
______ SECTION 415 BENEFIT LIMITS AND REPLACEMENT BENEFIT PROGRAM – Explain that the IRC
Section 415 limits the benefits paid by the Retirement Association. The calculation will not be completed
until after the member retires and will not delay their selected retirement date. Emphasize that if they are
subject to the limits of IRC Section 415 that they will not experience any loss of benefits. The County of
Fresno will pay the excess retirement benefits when the maximum pension limit under IRC 415 limitation
is met. Explain how the Replacement Benefit Plan works.
______ FIRST BENEFIT CHECK – Inform the member of when they can expect to receive their first benefit check
and that retirees are paid at the end of the month. Explain to the member that option forms and all
required documents must be received by the first of the month in order to receive a benefit check at the
end of the month.
______ CHECK ADDRESS – Discuss distribution options, including electronic fund transfer to the bank.
Emphasize the safety of direct deposit. Inform the member that checks are mailed to their home or bank
just prior to the last business day of the month. Provide a Direct Deposit Authorization form to the
member if they wish direct deposit. Explain that the bank must complete a portion of the form in order for
us to accept the form for processing.
______ TAX LIABILITY – Inform the member that they should consult the IRS or a tax consultant regarding the
effect of retirement on their tax liability. Advise the member that IRS Publication 575 – Pensions and
Annuities is available as reference for tax questions on their benefit payments. Explain to the member
that we do not automatically withhold multiple months of taxes on retroactive payments. They need to
complete the withholding forms accordingly. This only applies if the member uses the “fixed” status for
withholding.
______ HEALTH INSURANCE – Explain that health insurance is available to the retiree and the beneficiary.
Payments can be through payroll deduction or direct payment (only if the monthly retirement benefit does
not cover the premium). Refer the member to the County of Fresno Department of Personnel Services,
Employee Benefits Division to enroll and make advance premium payments or to obtain information about
health insurance.
______ RETIRED EMPLOYEES’ ASSOCIATION – Provide the member an application for membership in the
Fresno County Retired Employees’ Association. Inform the member of the monthly or annual cost to be a
member.
______ MEMBER’S PERSONAL INFORMATION WAIVER – Mailings from Retiree Association. Explain to the
member that they may choose to have their name, address, e-mail address, fax and phone number
released to the Fresno County Retired Employees’ Association. The Retired Employees’ Association
asks FCERA to assist them in communicating with retirees. The form should be completed during the
counseling session.
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______ DISABILITY RETIREMENT – Explain the different disability retirement options and how their service
retirement, if applicable, would be affected by a disability application.
______ ANNUAL LEAVE PAYOFFS – Inform the applicant of when to expect annual leave payoffs (if applicable)
and discuss the conversion of excess annual leave to service credit.
______ EMPLOYER NOTIFICATION – Inform member to notify their department of their retirement.
______ WORKING EXTRA-HELP – Advise member that they cannot work more than 960 hours in a payroll year
for Fresno County or a District employer.
______ FINAL COMPENSATION CALCULATION – Inform the member that there is pending litigation over the
proper method of calculating time compensation and the method currently in use by FCERA may change
as the result of the litigation. It is unknown how this will impact the results.
The above topics were discussed with me during my retirement counseling session. I understand
and agree that if I elect to carry Health Insurance through the County of Fresno, my date of
retirement, current address and/or date of death will be provided to Employees Benefits. If I do
not want this information provided to Employee Benefits, I will provide a written request to FCERA
in advance.
____________ _____________________________________________ ______________________________
DATE
MEMBER
COORDINATOR
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