a member of the retirement system without any break in service or change of

employer. The authority shall be deemed a “district” as defined by the County Employees Retirement Law of 1937 (Chapter 3 (commencing with Section 31450) of Part 3 of Division 4 of Title 3 of the Government Code) and shall in all respects assume all of the rights, obligations, and status previously occupied by the San Bernardino Associated Governments as a participating district in the retirement system, including, but not limited to, the payment of employer contributions, the payment of unfunded actuarial liability, the withholding of employee contributions, the reporting of compensation earnable and pensionable compensation, record retention and audit compliance, the enrollment of eligible employees in membership, compliance with restrictions on the employment of retired persons, and the pickup of employee contributions pursuant to Section 414(h)(2) of the Internal

Revenue Code (26 U.S.C. 414(h)(2)) and any agreement or resolution implementing the same.

rights, duties, and obligations of the San Bernardino Associated Governments with respect to its replacement benefits program pursuant to Chapter 3.9 (commencing with Section 31899) of Part 3 of Division 4 of Title 3 of the Government Code. The rights of each retirement system member to participate in the replacement benefits program, as those rights exist at the time of the transfer of rights, duties, and obligations to the authority, whether the member is actively employed, deferred, or retired, shall continue as if there had been no change in the status of the employer. The transfer of rights, duties, and responsibilities shall not be deemed the creation of a new replacement benefit program, and the continuation of employees’ rights pursuant to the operation of this section shall not be deemed the offering of a new plan to any employee, for purposes of Section 7522.43 and subdivision (c) of

Section 31899 of the Government Code.