Effective December 27, 2020, any employee in Senior Attorney Level (Deputy County Counsel Attorney III/IV, Deputy District Attorney III/IV or Child Support Attorney III/IV) positions who meet San Mateo County Employees’ Retirement Association’s (SamCERA) definition of a new member under the Public Employees’ Pension Reform

Act (PEPRA), shall receive an employer paid contribution to their Deferred Compensation Plan in the amount equivalent to three percent (3%) of the employee’s base salary. The contribution shall be deposited each pay period to a 401(a) Plan. The percentage of base pay contribution rate is intended as a guideline for the contribution and does not guarantee a specific amount of contribution. All contributions must be subject to applicable limitations imposed by State and Federal law, including limitations on the amount of employer contributions, as set forth under PEPRA and Internal Revenue Codes. As stated in PEPRA, employees eligible for employer contributions towards deferred compensation do not have a vested right to continue to receive such contributions.