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(a) While in line of duty.
(1) If a group IV member dies before retirement while in line of duty and as a result of the performance of that group IV member’s duties, the surviving widow or widower shall be entitled to receive a monthly pension, the amount of which shall be 75% of the group IV member’s pension, based on the number of years of credited service that would have accrued had the group IV member lived to the group IV member’s normal retirement date, but not less than $250.
(2) Each dependent child of such group IV member under 18 years of age shall be entitled to receive a monthly pension, the amount of which shall be $100, provided however, that if no surviving widow or widower shall be entitled to receive a monthly pension pursuant to the terms of this division, all such dependent children shall share equally a monthly pension, the amount of which shall be 75% of the group IV member’s pension, based on the number of years of credited service that would have accrued had the group IV member lived to the group IV member’s normal retirement date, but not less than $250.
(3) If a group IV member dies while in line of duty and leaves no widow or widower or children eligible to receive a benefit hereunder, but is survived by a dependent parent or parents, such dependent parents or the surviving dependent parent shall be entitled to receive a monthly pension, the amount of which shall be 75% of the group IV member’s accrued pension projected to his or her normal retirement date, but not less than $250.
(4) The survivor’s monthly pension benefit for a group IV member who dies in line of duty shall be calculated using a multiplier of 2.5%.
(b) While not in line of duty.
(1) Vested group IV member.
a. If a vested group IV member dies before retirement, while not in line of duty, the surviving widow or widower shall be entitled to receive a monthly pension, the amount of which shall be 75% of the group IV member’s accrued pension but not less than $150.
b. Each dependent child under 18 years of age of such vested group IV member shall be entitled to receive a monthly pension, the amount of which shall be $100, provided, however, that if no surviving widow or widower shall be entitled to receive a monthly pension pursuant to the terms of this division, all such dependent children shall share equally a monthly pension, the amount of which shall be 75% of the group IV member’s accrued pension, but not less than $150.
c. If a group IV member dies while in not in line of duty and leaves no widow or widower or children eligible to receive a benefit hereunder, but is survived by a dependent parent or parents, such dependent parents or the surviving dependent parent shall be entitled to receive a monthly pension, the amount of which shall be 75% of the group IV member’s accrued pension, projected to the group IV member’s normal retirement date, but not less than $150.
d. The survivor’s monthly pension benefit for a vested group IV member who dies not in line of duty shall be calculated using a multiplier of 2.25%.
(2) Group IV member not vested at time of death. If a group IV member was not vested on the date of death, the surviving widow or widower shall be entitled to the return of all contributions which the group IV member paid into the fund during the group IV member’s life plus regular interest thereon. If there is not a surviving widow or widower, the contributions shall be paid to the estate of the group IV member.
(c) After retirement.
(1) Group IV members who are married at retirement. The surviving spouse of a group IV member who dies after retirement would be eligible to receive a monthly pension if the group IV member elected to receive a reduced monthly pension prior to retirement, on a form and subject to procedures developed by the executive director of the fund. The group IV member’s reduced monthly pension shall be determined in a manner that is actuarially neutral to the fund, based on actuarial tables in effect on the date of the group IV member’s election to receive a reduced monthly pension. Notwithstanding the preceding, a surviving spouse who was not married to the deceased group IV member at the time of his or her retirement shall be eligible to receive a monthly pension if the group IV member has elected to receive a reduced monthly pension, on a form and subject to procedures developed by the executive director, within six months after the group IV member’s completion of two years of marriage to his or her spouse. The reduced monthly pension shall be actuarially determined in a manner that is actuarially neutral to the fund, based on actuarial tables in effect on the date of the group IV member’s election to receive a reduced monthly pension. The group IV member can elect for his or her surviving spouse to receive either 100%, 75%, 50% or 25% of the group IV member’s reduced monthly pension.
(2) Group IV members who are not married on date of retirement. Upon the death of a retired group IV member, who was not married at retirement, a beneficiary designated by the group IV member at retirement may be eligible to receive a monthly pension if the group IV member has elected to receive a reduced monthly pension, on a form and subject to procedures developed by the executive director. The group IV member’s reduced monthly pension shall be actuarially determined in a manner that is actuarially neutral to the fund, based on actuarial tables in effect on the date of the group IV member’s election to receive a reduced monthly pension. The group IV member can elect for his or her designated beneficiary to receive either 100%, 75%, 50% or 25% of the group IV member’s reduced monthly pension. If a group IV member who was not married at retirement and who selected a designated beneficiary pursuant to this subsection (c) later marries, only the designated beneficiary would be entitled to receive a lifetime monthly pension.
(3) Dependent child. Each dependent child under 18 years of age of such retired deceased group IV member shall be entitled to receive a monthly pension, the amount of which shall be $100, but shall cease upon the earliest of such child’s death, marriage or attainment of age 18 pursuant to the terms of this article.
(d) Death of vested terminated group IV member prior to pension commencing. If a terminated group IV member entitled to a pension dies before his or her pension commences, the group IV member’s designated beneficiary, or if none, the group IV member’s estate shall receive an amount equal to the group IV member’s total contributions to the fund, plus regular interest. If the vested group IV member’s years of age and years and credited service total at least 65 as of the date of the group IV member’s termination, the group IV member’s eligible dependents shall receive the benefit specified under subsection (b) above, based on the pension to which the group IV member would have been entitled as of the date of the group IV member’s death, in lieu of the payment of contributions plus regular interest. If the group IV member’s years of age and service did not total at least 65 as of the date of the group IV member’s termination, the group IV member’s eligible dependents may choose between the refund of contributions, the payment of the survivor benefit at the date the group IV member would have been eligible to draw the benefit, or an immediate benefit at an actuarially reduced rate.
(e) General provisions.
(1) If a deceased group IV member leaves no widow, widower, designated beneficiary, children or dependent parents eligible to receive a benefit hereunder, the group IV member’s total contributions plus regular interest less any amount previously paid to him or her from the fund, shall be paid to the group IV member’s estate.
(2) Payments to a child shall be made whether or not a widow, widower or designated beneficiary survives and shall continue after the death of a widow, widower or designated beneficiary but shall cease upon the earliest of such child’s death, marriage or attainment of age 18. Payments to a dependent parent shall cease upon such parent’s death. For purposes of this division, a parent will be deemed to be dependent if the group IV member provides over one-half of the parent’s support. Payments to a widow, widower or designated beneficiary shall continue after remarriage, but shall cease upon the death of the widow, widower or designated beneficiary. Payments to a widow or widower forfeited due to remarriage, under prior provisions of this section will be reinstated upon written request by the widow or widower, but no retroactive payment can be made. After payments cease, any excess of the group IV member’s total contributions over and above disability and/or death benefits paid, plus regular interest at date of death shall be paid to the member’s estate.
(3) Except as provided in subsection (d) above, death benefit coverage during service breaks in excess of 90 consecutive calendar days shall be limited to group IV members who are absent due to service- connected injury incurred while in line of duty.
(4) Benefits hereunder shall be payable on the first day of each month commencing with the month following the month in which the group IV member’s death occurs. The board shall determine all questions of dependency, and its determination shall be final and conclusive on all parties. All unmarried, legitimate and legally adopted children under the age of 18 years, in the absence of determination to the contrary, shall be considered dependent.
(Ord. 20471-10-2012, § 2, passed 10-23-2012; Ord. 22977-10-2017, § 1, passed 10-24-2017)
This division shall apply to group I members as defined by § 2.5-1.
(Ord. 20471-10-2012, § 2, passed 10-23-2012)
(a) (1) For credited service earned prior to October 1, 2013, earnings shall mean the amount actually paid to a group I member by the city for services rendered to the city during the calendar year, plus overtime, acting, assignment, holiday, longevity, educational incentive, safety award, incentive and shift differential pay, as reported on the group I member’s W-2 form. “Earnings” shall also include weekly workers’ compensation benefits (currently referred to as temporary income benefits), beginning for such amounts received by group I members on or after January 1, 2006, so long as required by law. Regardless of the fact that the following payments may be shown upon a group I member’s W-2 form, earnings shall not include:
a. Any non-salary allowance (such as uniform reimbursement, automobile allowance or mileage, etc.);
b. Lump sum payments received at time of termination for unused vacation leave, sick leave and personal leave;
c. Any award by a court, administrative body or settlement agreement in excess of earnings; and
d. Any amount paid to a group I member for which the city does not contribute to the fund under § 2.5-4(b).
(2) A group I member participating in a city-sponsored deferred compensation plan shall have the amount of any deferred compensation credited to that group I member during the calendar year added to earnings reported on the group I member’s W-2 form to arrive at total earnings for fund matters. Mandatory group I member contributions that are picked-up by the city and excluded from a group I member’s W-2 form shall also be included as part of earnings. Notwithstanding the foregoing, earnings in excess of $200,000, if any (or such other amounts as may be determined by taking into account the cost-of-living adjustment provided under § 401(a)(17) of the code) shall be disregarded for all purposes of this definition. Notwithstanding the preceding provisions, earnings shall not include any amounts paid following a group I member’s effective DROP election.
(b) (1) For credited service earned on or after October 1, 2013, earnings shall mean the amount actually paid to a group I member by the city for services rendered to the city during the calendar year, plus acting, assignment, holiday, longevity, educational incentive, safety award, incentive and shift differential pay, as reported on the group I member’s W-2 form. Earnings shall also include weekly workers’ compensation benefits (currently referred to as temporary income benefits), beginning for such amounts received by group I members on or after January 1, 2006, so long as required by law. earnings does not include overtime. Regardless of the fact that the following payments may be shown upon a group I member’s W-2 form, earnings shall not include:
a. Any non-salary allowance (such as uniform reimbursement, automobile allowance or mileage, etc.);
b. Lump sum payments received at time of termination for unused vacation leave, sick leave and personal leave;
c. Any award by a court, administrative body or settlement agreement in excess of earnings; and
d. Any amount paid to a group I member for which the city does not contribute to the fund under § 2.5-4(b).
(2) A group I member participating in a city-sponsored deferred compensation plan shall have the amount of any deferred compensation credited to that group I member during the calendar year added to earnings reported on the group I member’s W-2 form to arrive at total earnings for fund matters. Mandatory group I member contributions that are picked-up by the city and excluded from a group I member’s W-2 form shall also be included as part of earnings. Notwithstanding the foregoing, earnings in excess of $200,000, if any (or such other amounts as may be determined by taking into account the cost-of-living adjustment provided under § 401(a)(17) of the code) shall be disregarded for all purposes of this definition. Notwithstanding the preceding provisions, earnings shall not include any amounts paid following a group I member’s effective DROP election.
(Ord. 20471-10-2012, § 2, passed 10-23-2012)
(a) Normal retirement date for group I general members. A group I general member shall be eligible for pension benefits on or after the group I general member's normal retirement date, which shall be the last day of the month on which the earliest of the following occurs:
(1) The group I general member's years of age and all years of credited service total 80; or
(2) The date on which the group I general member reaches age 65, but in no event shall such normal retirement date be prior to the fifth anniversary of the date the group I general member joined the fund.
(b) Omitted per council direction.
(c) Vested terminated retirement date for group I general members. A vested terminated group I general member shall be eligible for pension benefits on or after the group I general member's vested terminated retirement date, which shall be the last day of the month on which the earliest of the following occurs:
(1) The group I general member's years of age plus years of credited service total 80 as if the vested terminated member had remained employed by the city; or
(2) The date on which the group I general member reaches age 65.
(d) Omitted per council direction.
(Ord. 20471-10-2012, § 2, passed 10-23-2012; Ord. 23516-12-2018, § 1, passed 12-11-2018)
(a) Compensation base for determining group I member benefits for credited service earned or purchased prior to October 1, 2013.
(1) For group I members hired and vested prior to October 23, 2007 (not subject to the 12% cap), pension, death benefits, disability pension and vested termination benefits shall be based upon the group I member’s compensation base which shall mean the average annual earnings, as defined by § 2.5-41(a) which were paid to the group I member by the city for employment with the city during any three calendar years in which he or she had the highest annual earnings. If a group I member’s last day of employment with the city is prior to January 1, 1999, “five” shall be substituted for “three” in the preceding sentence.
(2) For group I members who were hired prior to July 1, 2011, but not vested by October 23, 2007 (subject to the 12% cap), pension, death benefits, disability pension and vested termination benefits shall be based upon the group I member’s compensation base which shall mean the average annual earnings, as defined by § 2.5-41(a) which were paid to the group I member by the city for employment with the city during any three calendar years in which he or she had the highest annual earnings, subject to the following limitations.
a. The fund shall determine the four calendar years in which the group I member had the highest annual earnings. Of such four years, the year in which the group I member had the lowest annual earnings shall serve as the base year. The base year shall not be included as one of the three calendar years for purposes of the compensation base calculation.
b. The first annual earnings to be used in the calculation of the group I member’s compensation base shall be the actual annual earnings from the calendar year with the third highest annual earnings of the four calendar years identified in subsection (a)(2)a. above, provided that if such annual earnings are from a calendar year beginning on or after January 1, 2008, the amount to be used in the calculation of the compensation base for the first year shall not exceed 112% of the annual earnings for the base year.
c. The second annual earnings to be used in the calculation of the group I member’s compensation base shall be the actual annual earnings from the calendar year with the second highest annual earnings of the four calendar years identified in subsection (a)(2)a. above, provided that if such annual earnings are from a calendar year beginning on or after January 1, 2008, the amount to be used in the calculation of the compensation base for the second year shall not exceed 112% of the annual earnings that are attributable to the year described in subsection (a)(2)b. above.
d. The third annual earnings to be used in the calculation of the group I member’s compensation base shall be the actual annual earnings from the calendar year with the highest annual earnings of the four calendar years identified in subsection (a)(2)a. above, provided that if such annual earnings are from a calendar year beginning on or after January 1, 2008, the amount to be used in the calculation of the compensation base for the third year shall not exceed 112% of the annual earnings that are attributable to the year described in subsection (a)(2)c. above.
e. The average of the three amounts determined in accordance with subsections (a)(2)a. through (a)(2)d. above will be the average annual earnings for purposes of the group I member’s compensation base.
(b) Compensation base for determining group I member benefits for credited service earned or purchased on or after October 1, 2013. For group I members, credited service earned or purchased on or after October 1, 2013 shall be based upon average annual earnings, as defined by § 2.5-41(b) which were paid to the group I member by the city for employment with the city during any five calendar years in which the group I member had the highest annual earnings. The compensation base for credited service earned or purchased on or after October 1, 2013, does not include overtime.
(c) If a group I member has less than five (or if applicable, three) calendar years of employment. If a group I member has less than five (or if applicable, three) calendar years of employment, the group I member’s compensation base shall be determined by the executive director under uniform, non-discriminatory procedures that are consistently applied.
(d) Lump sum payments. For compensation base purposes, any lump sum payments of earnings for any prior time period, whether awarded to the group I member by a court, administrative body or settlement agreement, shall be retroactively attributed to the calendar year in which it would otherwise have been received by the group I member from the city for services rendered.
(e) Compensation base. For purposes of computing the compensation base for a group I member who has made an effective DROP election, the group I member’s compensation base shall be calculated using the group I member’s earnings prior to the effective date of the DROP election.
(Ord. 20471-10-2012, § 2, passed 10-23-2012)
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