California Code, Government Code - GOV § 31576

(a) “County” means the County of Sacramento.

(b) “County sanitation plan” means the portion of the county's defined benefit plan, administered by the Sacramento County Employees' Retirement System, attributed to retirement system members and beneficiaries of the Sacramento Area Sewer District, whether the member is actively employed, deferred, or retired, as determined by the retirement system, as of a date to be agreed upon by the county and the successor entity.

(c) “Legacy benefit formulae” means the formulas available to county employees before January 1, 2013.

(d) “Successor entity” means the Sacramento Area Sewer District, an entity organized and established pursuant to and operating under the authority of the County Sanitation District Act (Chapter 3 (commencing with Section 4700) of Part 3 of Division 5 of the Health and Safety Code).