Plans D and E Comparison Chart
| Comparison of Basic Provisions | Plan D | Plan E |
|---|---|---|
| Member makes cash contributions | Yes | No |
| Employer makes cash contributions | Yes | Yes |
| Member vested | In 5 yrs. | In 10 yrs. |
| Member entitled to a service retirement allowance (after meeting requirements) | In 10 yrs. | In 10 yrs. |
| Minimum retirement age | 50 | 55 |
| Maximum percentage of final salary member can receive as retirement allowance | 100% | 80% |
| Final compensation based on monthly average of | 1 year of service | Any 3 years of service |
| LACERA pays disability benefits if active member is disabled | Yes | No |
| LACERA pays death benefit if active member dies | Yes | No |
| Percentage of retirement allowance LACERA pays to eligible surviving spouse or domestic partner when retired member dies (up to 100% when Unmodified+Plus or Option 2 is elected) | 65% | 55% |
| May purchase credit for County service prior to membership | Yes | No |
| May purchase credit for non-County service prior to membership | Yes | No |
| Eligible for reciprocity with a reciprocal retirement system | Yes | Yes |
| Former members may be reinstated to prior contributory retirement plan | Yes | No |
| Pension Advance Option permitting coordination of payments for those entitled to Social Security benefits | Yes | No |
| Cost-of-living (COLA) increases after retirement | Yes | Yes |
| Eligible for LACERA-administered healthcare benefits after retirement | Yes | Yes |
| Los Angeles County Benefits | Plan D | Plan E |
|---|---|---|
| County pays disability benefits if active member is disabled | Yes | Yes |
| County pays death benefit if active member dies | Yes | Yes |
| County pays death benefit when retired member dies | No | No |
| Life insurance benefits provided by County if member dies in active service | $2,000 | $10,000 |