Cobb County Government
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Fund Lineup Change Notification

Message from the Board of Trustees

ICMA-RC fund lineup change notification

New funds for Cobb County Government

Traditional Plan

(For vested employees hired prior to January 1, 2010)


Hybrid Defined Benefit/Defined Contribution Plan

(For all employees hired after December 31, 2009, and those non-vested employees who elected this Plan)


Reports to the Board of Commissioners

These are the most recent reports presented to the Board of Commissioners (there were no presentations in 2015, 2016 or 2017).










457 Deferred Compensation

Contribution limits are determined by the Internal Revenue Service (IRS). The table below shows the retirement plan contribution limitations applicable for 2018.

Limitations 2019 2018 2017
Annual Deferral Limit for 457 Plans $19,000 $18,500 $18,000
“Pre-Retirement” Catch-Up Limit  $19,000
($38,000 total)
($37,000 total)
($36,000 total)
“Age 50” Catch-Up Limit  $6, 000
($25,000 total)
($24,500 total)
($24,000 total)
401 Defined Contribution Plans – Annual Additions (§415(c)(1)(a))  $56,000 $55,000 $54,000
401 Defined Benefit Plans – Maximum Annual Benefit* (§415(b)(1)(a)) $225,000 $220,000 $215,000
401 Annual Compensation Limit** (non-grandfather/grandfather) (§401(a)(17))



Annual Deferral Limit for 401(k) Plans (§402(g))  $19,000 $18,500 $18,000
401(k) “Age 50” Catch-Up Limit (§414(v))  $6,000
($25,000 total)
($24,500 total)
($24,000 total)
Maximum Annual Addition $6,000 $5,500 $5,500
“Age 50” Catch-Up Limit $1,000
($7,000 total)
($6,500 total)
($6,500 total)

* Special limitations apply to defined benefit plans. Please contact your defined benefit plan administrator should you require additional information.

** OBRA 1993 provided a governmental exception for the maximum compensation limit that grandfathers certain employees under the 1993 compensation limit of $235,840. Employees eligible to participate in a governmental plan, utilizing the ICMA-RC plan document, prior to January 1, 1994, are subject to the maximum compensation limit of $235,840 as indexed and shown above as the “grandfather” limit. Employees eligible to participate in a governmental plan, utilizing the ICMA-RC plan document, after January 1, 1994, are subject to the maximum compensation limit of $150,000 as indexed and shown above as “non-grandfather” limit.



ICMA Retirement Corporation:

Client Services:

Melissa Doughty (Public Safety Employees):
Cell: 202-288-7820

Human Resources Benefits Division:



Rule of 80 Retirement Calculator (xls)

ICMA-RC Fund Sheet (Information Only)

ICMA-RC Trustee-to-Trustee Transfer to the ICMA Retirement Corporation Packet

ICMA-RC Retirement Education Center


Roth IRA

Cobb County offers a Roth IRA administered by ICMA Retirement Corporation. Saving through a Roth IRA allows employees to withdraw earnings on a tax-free basis, assuming certain conditions are met. Employees have access to their principle savings anytime without taxes or early withdrawal penalties.

Roth IRA
Eligible Employees Full and part time
Minimum Contribution $10 per bi-weekly (post-tax)
Maximum Contribution Per IRS Regulations (currently $5,000 annually)
Enrollment Period Year-Round
Principal Withdrawal Period Year-Round
Principal and earnings withdrawal age restriction Principal can be withdrawn at any time without penalty
To withdraw earnings, must be age 59 1/2 and have a minimum of 5 years in plan
Group # 705408  


Forms & Resources

ICMA-RC Roth IRA Payroll Deduction Authorization

ICMA-RC Roth IRA Application (Start-Up Application)

ICMA-RC Roth IRA Fund Sheet (Information Only)

IRA Withdrawal Form


Board of Trustees Meeting Schedule

The Cobb County Board of Trustees, hereby designates the following dates of its regular board meetings. Meetings will be held in the:

Board of Commissioner's Board Room
100 Cherokee Street, Third Floor
Marietta, GA 30090

Tuesday, February 6, 2018 @ 8:00 a.m

Tuesday, April 3, 2018 @ 8:00 a.m.

Tuesday, June 5, 2018 @ 8:00 a.m. – 10:00a.m.

Tuesday, August 7, 2018 @ 8:00 a.m.

Tuesday, October 11, 2018 @ 8:00 a.m.  Meeting Agenda

Tuesday, December 4, 2018 @ 8:00 a.m.


Pension Reports

Cobb County Employees Retirement System Asset Allocation Summary as of 06/30/2018

Quarterly Retirement Activity Report as of 06/30/2018

Employee Pension Summary Report as of 06/30/2018 (SunTrust)

2018 Cobb County Retiree Medical Valuation Report 1/01/2018

2018 Cobb County Pension Valuation Report 01/01/2018

Cobb County OPEB Asset Class Summary as of 12/31/2017

Policies and Documents

Board of Trustees

Board of Trustees Governance Policies

Defined Contribution Investment Policy Statement

Defined Benefit Investment Policy Statement

Cobb County Government Employees Pension Plan Working Copy (March 17, 2017, to include all approved amendments)

Cobb County Government Employee Pension Plan Sixth Ammendment