Employees Hired before August 7, 2011 Effective March 13, 2005, the County implemented the 2%@55.5 retirement enhancement (Government Code Section 31676.14) for employees in Plans 1, 2 or 4. The enhancement applies to all future service and all service back to the date of employment pursuant to the Board of Supervisor’s authority under Government Code section 31678.2(a). Government  Code  section 3 l 678.2(b) authorizes the collection, from employees, of all or part of the contributions by a member or employer or both, that would have been required if section 31676.14 had been in effect during the time period specified in the resolution adopting section 31676.14,Read More →