Judges' Retirement System II (JRS II)

Effective January 1, 2013, PEPRA made changes to the pension benefits for new members of JRS II. A new member of JRS II is defined as either of the following:

1. A new judge who is brought into JRS II membership for the first time on or after January 1, 2013, who has no prior membership in any California public retirement system; or
2. A new judge who is brought into JRS II membership for the first time on or after January 1, 2013, and who has membership in another California public retirement, but who was not subject to reciprocity.

PEPRA allows a judge who was a member of another California public retirement system prior to January 1, 2013, to be enrolled in JRS II as a classic member if the judge was “subject to reciprocity.” For a judge to be considered “subject to reciprocity” for PEPRA purposes, all of the following conditions must exist:

• Was a member of another public retirement system on or before December 31, 2012, where reciprocity (PDF) exists by statute or agreement between that system and JRS II (includes CalPERS and any County Retirement System subject to the 1937 County Employees' Retirement Law); and
• There was not a break in service of more than six (6) months between the date the judge separated from the previous system and the judge's date of membership in JRS II; and
• The judge left his/her service credit and contributions (if any) on deposit, and has not retired from the reciprocal system or applied for retirement from the reciprocal system to be effective before the membership date in JRS II.

A portion of your monthly salary is deducted each month and put into your account in the JRS II Fund. Your member contributions are tax deferred, meaning you do not pay income taxes on your contributions until you retire or receive a refund.

All classic members contribute 8 percent of their salary to JRS II.

All new PEPRA members contribute an amount equal to half of the normal cost. The contribution rate for new members is reviewed annually when the actuarial valuation of JRS II is performed. If the total normal cost for new members fluctuates by more than one percent of payroll, the member contribution rate may change.

You earn service credit for the time you hold office as a judge or justice, computed in full years and fractions of years. You may also be eligible to purchase other service credit, such as previously withdrawn contributions, service credit for Subordinate Judicial Officer time or for time served in the military. To learn more about the purchase of additional service credit refer to Service Credit.

Monthly, you accrue monetary credits, which equal 18 percent of your monthly salary. Interest is applied monthly and the rate is determined based on the net earning rate achieved by the JRS II fund in the preceding fiscal year. The interest rate is never less than zero.

The monetary credits are paid as a lump sum payment to those judges who leave the bench before reaching eligibility for the monthly service retirement benefit. See Early Retirement for more information.

myCalPERS is your gateway to conducting business electronically with CalPERS. Use this secure website to access real-time details about your CalPERS accounts.

To obtain an account, go to myCalPERS and follow the steps to register.

*Not all self-service features in myCalPERS are available for JRS II members. For assistance with your retirement questions, call JRS II at (916) 795-3688.

Annual Member Statements (AMS) are generated after the close of each fiscal year. AMS can be accessed through your myCalPERS account. AMS contains information about your account, the amount of your contributions and interest, your service credit and your monetary credits and interest.

A refund of your contributions terminates your JRS II membership, and you will not be eligible for any future benefits. You must refund your contributions under the following circumstances:

• You leave office before accruing at least five years of service.
• You plead guilty or no contest to, or are found guilty of, a crime committed while holding office which is punishable as a felony under California or federal laws and which involves moral turpitude, or was committed in the course and scope of your duties.

If you have five or more years of service credit but are not eligible for the monthly service retirement allowance under the defined benefit plan, you will receive the amount of your monetary credits, plus interest in a lump sum payment, and no other amount.

Judges who leave office and receive their monetary credits are considered "retired judges" for purposes of a concurrent retirement as provided by Government Code section 75528 and 20639; and are eligible for health benefits under Government Code section 22814; and for the Assigned Judges Program administered by the Judicial Council of California.

Beginning on January 1, 2024, through January 1, 2029, the JRS II plan will offer two new deferred retirement types to JRS II members. To be eligible, you must elect to retire and leave the bench during this time. However, your commencement date (when you elect to start receiving benefits) may be after January 1, 2029.

You qualify for a deferred retirement allowance under the defined benefit plan when you are either:

• Age 60 with at least 15 years of service; or
• Age 65 with at least 10 years of service

Depending on which deferred retirement type you select, you’ll commence your benefit at either:

• Your full retirement age; or
• On a date after your full retirement age

You won’t receive your pension during the time you leave the bench until your commencement date.

The deferred retirement benefit offers two types:

Deferred Retirement Benefit at Full Retirement Age - (75522.5(f)(1))

• You can leave the bench prior to your full retirement age and defer receiving your monthly retirement allowance until you attain full retirement age.
• Full retirement age is the age and years of service you would have been first eligible to retire under a Service Retirement.
• You must leave your member contributions and monetary credits on deposit.
• Once you leave the bench, there are no monthly salary or health benefits paid by your employer during the deferred period.
• Your deferred retirement benefit is calculated using the 3.75% benefit factor minus 0.07 per year for each year you leave the bench prior to attaining your full retirement age.
• You’ll begin to receive your monthly retirement benefit, and any applicable health benefits, when you reach your full retirement age.

Deferred Retirement Benefit - Extended Commencement Date - G.C. (75522.5(f)(2))

• You can leave the bench prior to your full retirement age and defer receiving your monthly retirement allowance after you attain full retirement age.
• Full retirement age is the age and years of service you would have been first eligible to retire under a Service Retirement.
• You must leave your member contributions and monetary credits on deposit.
• Once you leave the bench, there is no monthly salary or health benefits paid by your employer during the deferred period.
• Your deferred retirement benefit is calculated using the full 3.75% benefit factor.
• For each year you leave the bench prior to attaining your full retirement age, an additional 0.22 years is added to your commencement date.
• You’ll receive your monthly retirement benefit, and any applicable health benefits, after you attain full retirement age and commence to receive your retirement benefit.

To qualify for the monthly service retirement allowance under the defined benefit plan, you must be either:

• Age 65 with at least 20 years of service; or
• Age 70 with at least five years of service

Your monthly retirement allowance will equal 3.75 percent of your final compensation, multiplied by your number of years of service, up to a maximum of 75 percent of your final compensation as shown in Table 1.

A monthly retirement benefit payable to a JRS II classic member will be based on his or her average pay rate for the 12 consecutive months prior to retirement as defined by Government Code 75502(d).

A monthly retirement benefit payable to a JRS II new PEPRA member will be based on his or her highest average pay rate for any consecutive 36 month period prior to retirement as required by Government Code 7522.32.

In lieu of receiving a monthly service retirement allowance, you may elect to receive the amount of your Monetary Credits, plus interest, in a lump sum payment. There is no other amount payable if you elect to receive the monetary credits.

Judges who elect to receive their monetary credits are considered "retired judges" for purposes of a concurrent retirement as provided by Government Code section 75528 and 20639; and are eligible for health benefits under Government Code section 22814; and for the Assigned Judges Program administered by the Judicial Council of California.

As an alternative, if you are eligible for a service retirement under the defined benefit plan, you may elect to receive the monetary credits in an annuity of actuarially-equivalent value for your lifetime. Contact us at (916) 795-3688 if you'd like more information regarding the monetary credit annuity option.

If you retire for service retirement or elect to receive the monetary credit annuity, there are various payment options available to you. You can choose to receive the highest benefit payable, or you may choose one of the optional settlements provided in Government Code section 75571.5.

Unmodified Allowance - Provides the highest monthly retirement allowance payable to you for your lifetime. This option provides no continuing monthly allowance to your spouse and no return of unused member contributions upon your death.

Return of Remaining Contributions Option 1 - Provides a monthly retirement allowance payable to you for your lifetime. Upon your death after retirement, a lump-sum payment of any remaining member contributions will be paid to your surviving spouse, or if none exists, to your estate.

100 Percent Option 2 Beneficiary - Provides a monthly retirement allowance payable to you for your lifetime. Upon your death after retirement, 100% of your ongoing monthly allowance will be paid to your surviving spouse. Upon both your deaths, a lump-sum payment of any remaining member contributions will be paid to the estate of the deceased.

100 Percent Option 2 Beneficiary with Benefit Allowance Increase - Provides a monthly retirement allowance payable to you for your lifetime. Upon your death after retirement, 100% of your ongoing monthly allowance will be paid to your surviving spouse. Your retirement will increase back to the unmodified allowance amount if:

• Your spouse predeceases you; or
• If your marriage is dissolved, annulled or you and your spouse are legally separated; and the judgment dividing the community property awards the total interest in the Judges' Retirement System II to you.

You must notify the Judges' Retirement System II of these changes.

50 Percent Beneficiary Option 3 - Provides a monthly retirement allowance payable to you for your lifetime. Upon your death after retirement, 50% of your ongoing monthly allowance will be paid to your surviving spouse. Upon both your deaths, a lump-sum payment of any remaining member contributions will be paid to the estate of the deceased.

50 Percent Option 3 Beneficiary with Benefit Allowance Increase - Provides a monthly retirement allowance payable to you for your lifetime. Upon your death after retirement, 50% of your ongoing monthly allowance will be paid to your surviving spouse. Your retirement will increase back to the unmodified allowance amount if:

• Your spouse predeceases you; or
• If your marriage is dissolved, annulled or you and your spouse are legally separated; and the judgment dividing the community property awards the total interest in the Judges' Retirement System II to you.

You must notify the Judges' Retirement System II of these changes.

Flexible Beneficiary Option 4 - Provides a monthly retirement allowance payable to you for your lifetime. Upon your death after retirement, an ongoing benefit of a specific dollar amount or specific percentage of your unmodified allowance will be paid to your surviving spouse.

If you become unable to continue the duties of your office because of a mental or physical disability that is, or is likely to become, permanent, you may apply to the Commission on Judicial Performance (CJP) to be considered for a disability retirement.

There are no age or service requirements for a work-related disability retirement. However, you must have at least five years of service credit to qualify for a non-work related disability retirement.

Call us at (916) 795-3688 for more information.

To apply for retirement, you must complete a JRS II retirement application. To ensure your application is processed timely, submit your application to JRS II 60 to 90 days prior to your intended retirement date.

Increases to your monthly service or disability retirement allowance are governed by Government Code Section 75523. Your monthly retirement allowance will be increased annually for COLAs based on the Consumer Price Index.

COLA is effective in January of each year and will begin after you've been retired for more than six months. Adjustments will be made if the annual COLA is at least 1 percent. The maximum annual adjustment is 3 percent per year. COLA is calculated on monthly lifetime survivor benefits payable upon your death.

The Monetary Credit Annuity under Government Code Section 75522(e) does not receive a COLA increase.

Your retirement allowance will be subject to both state and federal taxes. At the time of your retirement, you will be given the opportunity to make an election regarding tax withholding. You may change your tax withholding election at any time.

The Internal Revenue Service (IRS) released a revised Form W-4P (Withholding Certificate for Periodic Pension or Annuity Payments) effective January 1, 2023. It includes substantial changes to:

• The federal tax withholding elections available.
• The calculation JRS II performs to determine the amount to be withheld.

Due to these changes, you’ll no longer be able to adjust your federal withholding by electing a specific number of withholding allowances on your W-4P form. The IRS now offers input fields for increasing or decreasing the amount to withhold, including tax credits and deductions.

If you already receive ongoing payments and don’t wish to make changes to your federal tax withholding elections, then you’re not required to file a new form.

Since your tax situation can change from year to year, you may want to adjust the federal or California state withholding amounts deducted from your monthly benefit payment. There are two ways to change your tax withholding:

• Complete a Tax Withholding Election (PDF) form and fax it to (916) 795-1500 or mail it to:

  Judges’ Retirement System II
  P.O. Box 942705
  Sacramento, CA 94229-2705

• Log in to myCalPERS and select Tax Withholdings from the Home tab.

Since we can’t provide tax advice, if you need help completing the Tax Withholding Election form you should contact your tax consultant, the IRS, and/or the Franchise Tax Board for specific information on your tax related needs.

IRC Section 415(b) is a federal tax law that limits the annual benefit that an individual can receive from an employer’s tax-qualified defined benefit (DB) plan or plans such as the Judges’ Retirement System II (JRS II) and CalPERS. The maximum annual retirement benefit payable is $275,000 for the 2024 calendar year.

All service and disability retirement benefits payable from JRS II (including the Monetary Credits benefit whether paid as a lump-sum or a monthly allowance) are subject to IRC Section 415(b) limits.

The actual determination as to whether your retirement allowance or lump sum payment will be limited must be made at the time of retirement.

• Under age 62: Your personalized annual limit will be age-adjusted to the actuarial equivalent of your maximum annual retirement benefit.
• Age 62 or older: The age-adjusted reduction doesn’t apply.

Other factors used to calculate the applicable limit include, but aren’t limited to:

• Age of your spouse/beneficiary
• Optional settlement elected, if any
• Retirement type

Your JRS II benefit must be combined with any other DB that you receive from CalPERS based on your state service. If your combined annual benefits exceed the applicable 415(b) limit - even if your JRS II benefit alone doesn’t exceed the limit, your CalPERS benefit will be reduced first and may be reimbursed through the CalPERS Replacement Benefit Plan (RBP). Eligibility to participate in the CalPERS RBP is based on your CalPERS and JRS II enrollment levels. For additional information on the CalPERS RBP, refer to the CalPERS Replacement Benefit Plan Fact Sheet (PDF).

Important Considerations

The IRC Section 415(b) annual benefit limit may be adjusted by the Internal Revenue Service (IRS) each year to reflect changes in the cost-of-living index. For example, the limitation on the annual benefit for employer’s DB plan(s) increased from $265,000 for 2023 to $275,000 for 2024. Your JRS II monthly retirement benefits are reviewed at retirement and annually to ensure benefit payments don’t exceed annual dollar limits, in accordance with Gov. Code section 75075.03.

In contrast, the Monetary Credits lump sum benefit is a one-time payment and not subject to annual review. This means that even if your benefit was limited by Section 415(b) at retirement, you won’t be eligible for any future increases to your Monetary Credits lump sum payment.

For those JRS II participants who elect a lump sum payment of the Monetary Credits benefit, the 2024 JRS II Lump Sum Payment Chart (PDF) illustrates the maximum lump sum benefit amount that can be paid based on:

• Total years of service credit
• The 2024 Section 415(b) limit
• Your age at retirement

The chart is for illustrative purposes only and doesn’t replace the CalPERS 415(b) Limit Testing process that will be completed when you retire. To the extent there is a conflict between the chart below and our calculation made at the time of your retirement, the latter will govern. In addition, the amount payable must be reduced if you’re also entitled to another DB from CalPERS based on state service and your combined benefit exceeds the applicable Section 415(b) limit.

JRS II has limited reciprocity with CalPERS and plans under the County Employees Retirement Law of 1937. If you have service credit and/or contributions on deposit with CalPERS or one of the 37 Act Counties, you may be entitled to have your CalPERS or 37 Act County retirement benefits computed based on your judicial salary, if you retire concurrently from both systems.

If you had previous CalPERS membership and refunded your contributions, you may have the option of purchasing that service credit. The CalPERS service credit election must be completed prior to retirement from JRS II. You may then be entitled to have your CalPERS retirement benefit computed based on your judicial salary if you retire concurrently from both systems.

You must have a minimum of six years of judicial service to be eligible for the benefits provided by retiring concurrently from two systems.

Under California Law your JRS II benefits are considered community property. If your marriage or domestic partnership is legally terminated, you legally separate, or get an annulment, your former spouse or former registered domestic partner may be entitled to receive a portion of your retirement benefits. Contact JRS II for more information.

A nonmember spouse or domestic partner loses eligibility as a dependent under the member's health benefit plan on the last day of the month in which the marriage or registered domestic partnership terminated. It is the judge's responsibility to inform their employer that their marriage or domestic partnership has been dissolved. Retired members who are enrolled in a CalPERS-covered health benefit plan must request to remove the nonmember spouse from their plan and submit a copy of the Judgment of Dissolution to:

Judges' Retirement System II
P.O. Box 942705
Sacramento, CA 94229-2705

The nonmember spouse may, pursuant to the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), elect to continue coverage at his or her own expense, or the court order may specify the member must maintain coverage for the nonmember spouse for up to 36 months from the date coverage is lost.

If you're reappointed or elected to a judicial position after receiving a refund of your contributions, you may redeposit your withdrawn contributions, plus interest, from the date of withdrawal to the date of redeposit and restore past service credit.

You may elect to purchase Subordinate Judicial Officer (SJO) time. You must purchase all years worked as a SJO. If you only need one or two years but have 10 years of SJO, you would forfeit any remaining time not purchased. If you are eligible for a benefit in another retirement system for your SJO time, you cannot purchase the service credit in JRS II. The cost to purchase your SJO time is based on a present value calculation and payment in full is due at the time of election.

If you're interested in purchasing service credit, call us at (916) 795-3688.

You may be eligible to purchase additional service credit in JRS II for active duty military service. Military service may be purchased year for year, with a minimum of one year up to a maximum of four years. You must have a year of service worked for every year of military service credit you purchase.

To request a cost estimate for your military service, you may send in your request, along with a copy of your DD214 and we will confirm your eligibility and provide you an estimate. You also will be asked to certify that you are not receiving credit for this service in any other public retirement system.

The cost to purchase your military service is based on a present value calculation and the eligible member can make payment in full, or by payment options that are available.

You and any eligible dependents are required to certify your eligibility for Medicare at age 65 or at retirement, if you are working beyond the age of 65. Visit Medicare for:

• Eligibility and enrollment information
• Continuing CalPERS health coverage after age 65
• Medicare premiums information
• Transitioning to a Medicare health plan

Service Retirement, Disability Retirement, Deferred Retirement & Monetary Credits Annuity

Once you retire, JRS II becomes your health benefits officer. You're eligible to enroll in or continue health coverage into retirement if you:

• Retire within 120 days of your separation date with your employer
• Receive a monthly retirement allowance
• Are eligible for health enrollment on the date of your separation

If you're enrolled in a state health plan at the time of your retirement, you may:

• Continue with your existing plan
• Change your plan
• Change your dependents

If you're not enrolled in a state health plan at the time of your retirement, you're still eligible to enroll and may:

• Elect to enroll at retirement or within 60 days of your retirement date
• Request enrollment during any future Open Enrollment period
• Request enrollment due to a qualifying life event outside of Open Enrollment

Deferred Retirement

You may elect to continue your health benefits during your deferred period by assuming the cost of both the employee and employer shares of the health premium, plus an additional 2% of the premium payment. You’ll pay the premium directly to the carrier.

When you begin receiving your monthly retirement allowance, you’ll also begin receiving the state contribution toward the cost of your premium. Depending on your vesting for the state contribution and which plan you choose, you may be responsible for a portion of the health premium.

Monetary Credits or Early Retirement

If you're under the age of 65 at the time of retirement, you may continue, or elect to enroll into, JRS II health insurance coverage upon retiring provided you:

• Have at least five years of service credit
• Elect the health coverage within 60 days after leaving office
• Assume the cost of both the employee and employer share of the health premium, plus an additional 2% of the premium payments required, and maintain your state health coverage uninterrupted until age 65
• When you reach the age of 65 and have maintained continuous and uninterrupted coverage, you may be entitled to receive a contribution from the state toward the cost of your premiums.

If you're age 65 or older at the time of retirement, you may continue your health insurance coverage upon retiring, provided you:

• Have at least five years of service credit
• Elect the health coverage within 60 days after leaving office

You may be entitled to receive a contribution from the state toward the cost of your premiums. However, the state contribution may not completely cover the full monthly health premium of your health plan. Depending on your vesting for the state contribution and which plan you choose, you may be responsible for a portion of the health premium.

The state pays a portion of your medical insurance premium. You must pay the difference between the state contribution amount and the premium for the medical plan in which you're enrolled. The amount the state contributes towards your medical coverage depends on whether or not you're vested. If you meet the requirements to continue medical benefits into retirement and were first hired by the state:

• Before January 1, 1985 – You're eligible to receive 100 percent of the state's contribution.
• After January 1, 1985 – You're subject to vesting requirements. You must have 10 years of service to be fully vested and qualify for 100 percent of the state's contribution towards medical coverage. With less than 10 years, your state contribution is pro-rated based upon your years of service.

The California Department of Human Resources (CalHR) is the administrator for retiree dental and vision benefits. Visit the Retirees section of the CalHR website for dental and vision benefit information.

Dental

You may elect to continue or enroll into a state dental plan at retirement. JRS II will process your enrollment according to your election at retirement.

All retirees pay a share toward their dental coverage. The amount of your retiree share depends on the dental plan in which you elect to enroll.

Vision

You have several vision insurance options available to you at retirement:

• Continue your employee coverage through COBRA.
• Enroll in the state-sponsored vision benefits.
• Enroll in the vision plan offered by the California Judges' Association (CJA) by contacting CJA at (916) 239-4068

Contact your personnel office to arrange for state-sponsored vision benefits during retirement.

We're here to assist you through the death benefit application process. Follow the steps below to report the death of a JRS II member, retiree, survivor, or anyone receiving a benefit from this system.

Step 1: Notify the Judges' Retirement System II of the Death

Telephone Number:

(916) 795-3688
TTY: (888) 249-7442
Fax: (916) 795-1500

Mailing Address:

Judges' Retirement System II
P.O. Box 942705
Sacramento, CA 94229-2705

You can also visit the Headquarters and Regional Offices near you to report the death in person. In some cases, the member's employer may report the death directly to us.

Be ready to provide the following information when you contact the JRS II:

• Date of death
• Name and Social Security number (or CalPERS ID) of the deceased
• Name, address, telephone number, date of birth, date of marriage, and Social Security number of surviving spouse or registered domestic partner.
• Name, address, and telephone number of closest next of kin or the person designated to settle the estate, if there is no spouse
• Name, address, and telephone number of the person providing the notice of death

Step 2: Complete the Application

Once JRS II is notified of the death, a death benefit application package will be mailed out. The application includes forms to complete and a list of documents you need to send us. The application package is only mailed after a death is reported to us; it cannot be ordered online.

Documents Required for Death Benefit Payment

Copies of official documents are acceptable; you do not need to mail the original. The death certificate must list the cause of death.

*Any warrant issued to a retiree or survivor after their death must be returned to JRS II. We'll request reimbursement from the financial institution if the payment was electronically transferred into the deceased's account unless we inform the spouse to keep the warrant.

**These documents may not be required; check with our office prior to submitting.

Step 3: Return Information to JRS II

Return the completed forms and required documents to:

Judges' Retirement System II
P.O. Box 942705
Sacramento, CA 94229-2705

The information on the completed forms serves as the formal application to identify beneficiaries who may be legally entitled to receive benefits. We'll contact you if additional information is needed.

JRS II provides death benefits to an eligible surviving spouse or registered domestic partner.

Active Members

Active members may designate a beneficiary to receive benefits if there is no spouse, registered domestic partner or surviving children of the judge by completing the JRS II Survivor Information and Beneficiary Designation (PDF).

The JRS II Pre-Retirement Option 2 Death Benefit Election (PDF) may be completed by an active judge to designate a surviving spouse or registered domestic partner for the Option 2 Death benefit if the judge dies after reaching age 65 with 20 years of service. These forms should be returned to:

Judges' Retirement System II
P.O. Box 942705
Sacramento, CA 94229-2705

Retired Members

If you’re a retired member, you may have elected an ongoing monthly benefit for a spouse or registered domestic partner. After retirement, certain qualifying life events allow you to choose a new optional settlement, such as a change in marital status or death of your spouse. If you have a qualifying life event after you retire, you may only designate your spouse or registered domestic partner as your beneficiary for a lifetime benefit. Beneficiaries you name to receive any lump-sum benefits may be changed at any time.

A change to your optional settlement can’t supersede any community property interest awarded to a former spouse or registered domestic partner.

Modification of Life Option Beneficiary with Qualifying Life Event

Refer to the following chart to see if you're eligible to make a change to your original retirement option.

To learn more about modifying your monthly lifetime optional benefit, contact us at (916) 795-3688.

To learn more about what benefits may be payable, review Death Benefits Payable and select either a Pre-Retirement or Post-Retirement Death.

Benefits payable upon the death of an active member depend on:

• If there is a surviving spouse or registered domestic partner, and/or
• If the member was eligible to retire at the time of death, based on
  • Member's age; and
  • Years of service

If a judge does not have a have a surviving spouse or registered domestic partner, it doesn't matter whether or not the judge was eligible to retire. The greater of the following benefits will be paid to the surviving children of the judge; or if none, to the judge's designated beneficiary; or if none the judge's estate:

• The monetary credits payable in a lump sum distribution; or
• Three times the judges' annual salary at the time of death, payable in 36 equal monthly installments.

A beneficiary designated on the JRS II Survivor Information and Beneficiary Designation form will only be eligible for death benefits if, at the time the judge dies, there is no surviving spouse, registered domestic partner or surviving children.

If the judge is not eligible to retire, the surviving spouse or registered domestic partner will receive the greater of the following:

• The monetary credits payable in a lump sum distribution; or
• Three times the judges' annual salary at the time of the judge's death payable in 36 equal monthly installments.

There are no health, dental, or vision benefits associated with either of these payments. Refer to Health & COBRA Benefits for more information.

If a judge is eligible to retire and has a surviving spouse or registered domestic partner, the surviving spouse or registered domestic partner will receive one of the following benefits:

• A monthly survivor allowance equal to one-half of the unmodified monthly allowance that would have been payable to the judge had he or she retired for service retirement on the date of death; or
• In lieu of receiving a monthly allowance, the spouse or domestic partner may elect to receive the monetary credits, plus interest, in one lump sum payment; or
• The Pre-Retirement Option 2W benefit, if the judge was at least age 65 with 20 years of judicial service and prior to death completed a JRS II Pre-Retirement Option 2 Death Benefit Election (PDF). The Pre-Retirement Option 2 Death Benefit is a monthly allowance equivalent to the Option 2W benefit that would have been payable to the judge had he or she retired on the date of death and elected Option 2.

A surviving spouse or registered domestic partner receiving a monthly allowance would be eligible for health, dental and vision benefits. A spouse who elects the lump sum payment of the monetary credits would not be eligible for health, dental or vision benefits. Refer to the section on Health and COBRA Benefits.

Benefits payable upon the death of a retired member depend on:

• The option chosen at retirement
• Marital status at the time of death

The following benefits may be payable:

One-Time Payments

• The Pro Rata Payment is a lump-sum payment for the allowance due for the month of death, prorated through the date of death.
• If the Return of Remaining Contributions Option 1 - was chosen at retirement, any unused member contributions in their account are paid in a lump sum. Member contributions are usually depleted 8-10 years after retirement.

Monthly Payments

• The Lifetime Option is a monthly allowance to the designated spouse/domestic partner beneficiary if the retiree chose the 100 Percent Beneficiary Option 2, 100 Percent Beneficiary Option 2 with Benefit Allowance Increase, 50 Percent Beneficiary Option 3, or 50 Beneficiary Option 3 with Benefit Allowance Increase at retirement. (The member must remain married or in a registered partnership with the designated spouse/domestic partner at the time of death for the lifetime option to be payable); and/or
• The Surviving Spouse Allowance is a monthly allowance payable if there is an eligible surviving spouse or registered domestic partner. The benefit is one-half of the unmodified allowance.

Health benefits are automatically canceled when the member dies. A surviving beneficiary can re-enroll for health benefits if both of the following conditions are met:

• The survivor was eligible for enrollment in a CalPERS health plan prior to the member's death.
• The survivor will receive a continuing monthly allowance.

If health benefits are canceled and the beneficiary isn't eligible to continue coverage, beneficiaries may be eligible for the Consolidated Omnibus Budget Reconciliation Act (COBRA) health coverage. Certain qualifying events determine eligibility for COBRA. Check with your personnel office or call us at (916) 795-3688 for information on how to apply.

Monthly Benefits

The monthly allowance is reported as income. Unless the beneficiary requests otherwise, income tax will be withheld based on the rate of a married person with three exemptions.

Lump Sum Benefits

The taxable portion of the Monetary Credits, Option 1 balance, is subject to a mandatory 20 percent federal tax withholding rate.

The taxable portion of the lump sum death benefit can be rolled over to an individual retirement account (IRA) to avoid federal income tax withholding. A spouse can roll over to a traditional IRA, and a non-spouse beneficiary can roll over to an inherited IRA.

IRS FORM 1099-R

If you received a benefit, we'll mail you a Form 1099R at the beginning of the year that lists the amount you were paid in the previous tax year. You're responsible for reporting the benefit to the IRS with your personal income taxes.