Work group confronts Cooper Sams, portability, and 'double-dip' questions for EMS transitions
Members discussed Cooper Sams precedent for partial retroactive credits, the statutory prohibition on concurrent service credit in relief associations, and the administrative difficulty of converting DC balances to DB past‑service credits; consensus: legislative language should clarify transfer rules and whether past service is permitted and at what valuation.
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Participants addressed portability questions and the Cooper Sams precedent for awarding partial past service; staff reminded the group that Cooper Sams credits historically have been awarded at partial rates (for example, 0.3 years credited per prior year in some instances) and can inform a limited retroactive approach if many EMPs become eligible simultaneously.
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