Cal. Gov. Code § 31574

It is the intent of the Legislature that this article authorize the Sacramento Area Sewer District to assume all of the revenues, debts, obligations, and liabilities of the County of Sacramento with regard to the portion of the county 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 Sacramento Area Sewer District.