Your automatic deposit receipt (ADR) indicates the amount of your deposit and any withholdings, deductions, and allowances. More information about your ADR codes is provided below.
- Federal Taxes
Code: Fed Tax
- Your federal taxes deducted from your check, based on tax withholding selections.
- California State Taxes
Code: CA St Tax
- Your California state taxes deducted from your check, based on tax withholding selections.
If you have questions about your withholding status, we recommend you speak with your tax advisor. LACERA does not offer tax or legal advice.
Visit Tax Requirements for more information about the taxability of your allowance and options for changing your withholding.
Many retired members and survivors have enrolled to have agency deductions taken out of their monthly benefits. These deductions are normally for credit unions, loan payments, savings account deductions, union or association dues, long-term care insurance, and supplemental insurance. Members and survivors may also have deductions for Retiree Healthcare benefits if their subsidy does not cover their monthly premiums.
If you would like to change your agency deductions, contact the agency directly. LACERA cannot change the amount of your agency deductions, except as instructed by the agency. If you would like to change your LACERA Retiree Healthcare plan, please contact LACERA’s Retiree Healthcare Division. (If your healthcare coverage is through Firefighters Local 1014, contact them at 310-639-1014.)
Allowances refer to other benefits that contribute to your monthly retirement benefit, such as a cost-of-living adjustment.
- Cost-of-Living Adjustment
- This represents the accumulated cost-of-living increases granted by the Board of Retirement on April 1 each year.
- Cost-of-Living Adjustment—Supplement
Code: COLA Supp
- This was a one-only 2% cost-of-living increase granted by the Board of Retirement effective September 1, 1998, for those members whose COLA percentage accumulation exceeded 25% as of that date. It is a permanent part of the member’s allowance.
- Annuity Non-Taxable
- This is the nontaxable portion of the allowance. These are contributions that were made after tax, meaning members have already paid tax on these contributions.
- There may be contributions made before August 1, 1983 (when all contributions were considered after tax) or after-tax payments that paid service credit purchases.
- Part B Amt
- Medicare Part B reimbursement
- Payment Overflow
Code: Pay O/Flow
- This is a prior period pay adjustment for the Medicare Part B reimbursement. This means LACERA paid one or more Part B reimbursements this payroll cycle. For questions regarding this pay component, please contact LACERA’s Retiree Healthcare Division.
- Pension Reserve
Code: Pension RS
- This is the taxable portion of the allowance derived from contributions made by the County or District.
- Prior Paid
Code: Prior PD
- This shows up often on the first check. It is meant to show the amount that is retroactive to your retirement date. So, if you retired on 04/15/20 and didn’t get on payroll until 05/31/08, it would be the portion from 04/15/20 to 04/30/20.
- Prior Service Portion
- CERL was passed in 1937, but the laws did not become effective until 1/1/38. Members (or more likely their survivors) who worked from 1937-38 may receive a portion of their benefit from this time period.
- Supplemental Targeted Adjustment for Retirees Cost-of-Living Adjustment
Code: STAR COLA
- This represents the temporary cost-of-living benefit granted by the Board of Retirement on January 1 and funded for the calendar year for those members whose COLA percentage accumulation exceeded 20% as of that date. This special benefit is subject to Board of Retirement approval. It is only granted for one year at a time and can only be funded if there are sufficient surplus investment earnings.
- Annuity Taxable
- This is the taxable portion of the allowance derived from previously untaxed contributions made by the member.
- These are contributions made after August 1, 1983 (when all contributions were considered before tax or were before-tax payments for Plan Transfers or service credit purchases).