157.26 PENSION PICK-UP.

   (a)   For the categories of City employees listed in subsection (d) hereof, the contribution required to be made by each employee to the Ohio Public Employees Retirement System (“PERS”) or the Police and Firemen’s Disability and Pension Fund, as applicable, as an employee contribution under Ohio R.C. 145.47 and 742.31 shall be paid by the City on behalf of the employee in lieu of contribution by the employee in accordance with the provisions of this section.

   (b)   The gross wages payable by the City to each employee in any pay period shall be reduced by the amount payable by the City to PERS or the Police and Firemen’s Disability and Pension Fund on behalf of each employee under subsection (a) hereof.

   (c)   The provisions of this section shall apply to all employees in the categories listed in subsection (d) hereof and no such employee shall have the option to receive direct payment of the amounts contributed by the City to PERS or the Police and Firemen’s Disability and Pension Fund on his or her behalf in lieu of such amounts being contributed to PERS or the Police and Firemen’s Disability and Pension Fund, or of being excluded from such pick-up.

   (d)   This section shall apply to all City employees in the following categories:

      (1)   Full-time and part-time City employees, including both salaried and hourly.

      (2)   Department heads and assistant department heads;

      (3)   The Mayor;

      (4)   Council members;

      (5)   Law Director, Assistant Law Director, Prosecutor, Legal Advisor to the Tax Department and Housing Enforcement Attorney;

      (6)   Members of all boards and commissions; and

      (7)   Full-time employees of the Clerk of Council’s office.

   (e)   The Director of Finance is hereby directed to take all acts necessary and appropriate to initiate implementation of the provisions of this section, including, but not limited to, making applications to the Internal Revenue Service for private letter rulings concerning Federal tax treatment of the PERS and Police and Firemen’s Disability and Pension Fund pick-up plans and making applications to the PERS Board and the Police and Firemen’s Disability and Pension Fund Board.

   (f)   Subject to any requirements imposed by the Internal Revenue Service, the PERS Board, and the Police and Firemen’s Disability and Pension Fund Board, the provisions of this section shall apply to all payroll payments payable by the City to such employees effective with the first pay period after receipt of a favorable letter ruling from the Internal Revenue Service, provided that the same shall be effective only so long as they are approved by the PERS Board or its agents or the Police and Firemen’s Disability and Pension Fund or its agents.

(Ord. 2004-180. Passed 12-7-04.)