Title
Chief Administrative Office and Human Resources Department recommending the Board approve requests from Elections and Department of Transportation to allow two approved Phase 2 Retirement Incentive Plan applicants, Linda Webster and John Kahling, to extend their retirement date to no later than October 31, 2026, to allow them to complete important County projects.
FUNDING: Retiree Health Fund.
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DISCUSSION / BACKGROUND
On September 16, 2025, with Legistar file 25-1498, the Board approved the Retirement Incentive Plan (Plan). The Plan aims to reduce salary and benefits expenditures by offering an opportunity for attrition through a voluntary separation incentive. The Plan, as originally approved, provided as follows for those approved participants:
-If the participant retires from County service no later than December 31, 2025, they will receive $2,500 per year of full-time equivalent service, not to exceed $50,000 deposited into a Health Reimbursement Arrangement (HRA) account.
-If the participant retires from County service after December 31, 2025 but no later than June 30, 2026, they will receive $2,000 per year of full-time equivalent service, not to exceed $50,000 deposited into an HRA account.
The Plan was open to County employees, excluding elected officials and extra help, who have at least 5 years of continuous County service, and who are eligible to retire through CalPERS. Approved participants are required to sign an Agreement and Release of Claims related to their voluntary participation and separation.
Post retirement, participants can request reimbursement of qualified medical expenses and/or medical insurance premiums from the HRA, which in addition to the one-time contribution, accrues investment earnings; participants currently have 30 investment options within the HRA.
The application period was open from 8:00am on Monday, September 29, 2025 until 5:00pm on Friday, October 3, 2025. Within the application period, 101 employees applied and 95 were determined as eligible for the Plan. Within 30 minutes of the application period opening, 74 employees submitted their applications. Based on the original cap to the Plan approved by the Board, only 47 employees would have received the full amount they are eligible for, and one employee would have received 80% of the amount they are eligible to reach the maximum of $2 million.
On November 4, 2025, with Legistar file 25-1827, the Board approve expanding the Plan to allow for all eligible applicants to be approved and participate in the program.
On February 3, 2026, with Legistar file 26-0212, the Board approved the extension of certain approved employees retirement dates to no later than October 31, 2026, to allow them to complete important fiscal year-end and property tax roll duties. This extension was only approved for Phase 2 participants that have already been approved for participation in the Plan and who are currently performing fiscal-related duties that are critical for fiscal year-end close and property tax roll processes.
Elections and the Department of Transportation submitted requests to Human Resources for two employees that were already approved for participation in the Plan to extend their dates to no later than October 31, 2026. Elections requested to extend the retirement date of Registrar of Voters Linda Webster to no later than October 31, 2026, due to the November 3, 2026, Gubernatorial General election, and an anticipated upcoming voting system technology upgrade. The upgrade is tentatively scheduled for July 2026, following the June election. The expertise and experience that Ms. Webster brings, having previously participated in an election voting system technology upgrade, will be invaluable during this process. The Elections Department has also experienced significant staffing transitions, with 3 of the 7.6 positions filled by employees who joined within the last year. By having Ms. Webster remain through the technology upgrade and most of the Gubernatorial General Election cycle, staff will benefit from the institutional knowledge Ms. Webster provides, better preparing the department for future operations.
The Department of Transportation requested to extend the retirement date of Assistant Director of Transportation John Kahling to no later than October 31, 2026, to ensure continuity and stability for the Mosquito Bridge Project. As the construction manager, John oversees the largest Capital Improvement Project in El Dorado County’s history, with a $100 million budget. His technical expertise, historical knowledge, and leadership are essential to navigating these complexities and protecting the County’s interests as we work toward project closeout. Extending the possibility of maintaining his involvement through the end of October 2026 will help ensure we resolve outstanding issues, minimize exposure, and bring the project to a responsible and efficient conclusion.
These extensions will not grant additional service credit for the calculation of the retirement incentive amount to any employee. Service credit will only be calculated through June 30, 2026, for purposes of the payment made to the employee’s HRA account.
ALTERNATIVES
The Board could choose not to approve the extension of retirement dates for the two employees.
PRIOR BOARD ACTION
02/03/2026 Legistar file 26-0212: Board approved the extension of retirement date to no later than October 31, 2026 for employees performing fiscal-related duties that are critical for fiscal year-end close and property tax roll processes.
11/04/2025 Legistar file 25-1827: Board approved the expansion of the Retirement Incentive Plan to allow for all eligible applicants to participate in the program.
09/16/2025 Legistar file 25-1498: Board approved the Retirement Incentive Plan.
04/08/2025 Legistar file 25-0654: Board directed staff to develop a Retirement Incentive Plan.
OTHER DEPARTMENT / AGENCY INVOLVEMENT
N/A
FINANCIAL IMPACT
There is no financial impact to this item since it is only allowing for an extension of approved Phase 2 Retirement Incentive Plan employees retirement dates with no changes to how the incentive payment is calculated.
CLERK OF THE BOARD FOLLOW UP ACTIONS
N/A
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Sue Hennike, Chief Administrative Officer
Joseph Carruesco, Director of Human Resources