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(a) General provisions. See § 2.5-7, for general provisions related to disability pension.
(b) Disability in line of duty. If a group II member hired on or after July 1, 2011, whether or not vested, becomes disabled as above defined while in line of duty, the group II member shall receive an annual life pension, the amount of which shall be the specified percentage of the group II member’s compensation base multiplied by the group II member’s total years of credited service which would have accrued if the group II member had worked to the group II member’s normal retirement date, but not less than $250 per month. For purposes of the preceding sentence, the specified percentage of the group II member’s compensation base shall be 2.25%, unless the group II member is already eligible to retire on or after the group II member’s normal retirement date, in which case the specified percentage shall be 2.50%.
(c) Disability not in line of duty for vested group II members. If a vested group II member as defined by § 2.5-7 becomes disabled as above defined while not in line of duty, the group II member shall receive an annual life pension, the amount of which shall be the specified percentage of the group II member’s compensation base multiplied by the group II member’s total years of credited service to date of actual retirement. For purposes of the preceding sentence, the specified percentage of the group II member’s compensation base shall be 2.25%, unless the group II member is already eligible to retire on or after the group II member’s normal retirement date, in which case the specified percentage shall be 2.50%.
(d) Disability not in line of duty for non-vested group II members. If a group II member becomes disabled while not in line of duty before the group II member is vested, then such group II member shall be entitled to receive a contribution refund in accordance with § 2.5-54(a).
(Ord. 20471-10-2012, § 2, passed 10-23-2012)
(a) In line of duty.
(1) If a group II member dies before retirement while in line of duty and as a result of the performance of that group II 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 II member’s pension, based on the number of years of credited service that would have accrued had the group II member lived to the group II member’s normal retirement date, but not less than $250. The surviving widow or widower shall also be entitled to the proceeds in the group II member’s cash balance account and a dollar-for-dollar match of the proceeds in the group II member’s cash balance account plus a dollar-for-dollar match of the regular interest on the proceeds in the cash balance account, if applicable.
(2) Each dependent child of such group II member under age 18 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 II member’s pension, based on the number of years of credited service that would have accrued had the group II member lived to the group II member’s normal retirement date, but not less than $250, plus the proceeds in the group II member’s cash balance account, and a dollar-for-dollar match of the proceeds in the group II member’s cash balance account plus a dollar-for-dollar match of the regular interest on the proceeds in the cash balance account, if applicable.
(3) If a group II 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 II member’s accrued pension projected to the group II member’s normal retirement date, but not less than $250, plus the proceeds in the group II member’s cash balance account, and a dollar-for-dollar match of the proceeds in group II member’s cash balance account plus a dollar-for-dollar match of the regular interest on the proceeds in the cash balance account, if applicable.
(4) The survivor’s monthly pension benefit for a group II 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 II member.
a. If a vested group II 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 II member’s accrued pension but not less than $150, plus the proceeds in the group II member’s cash balance account, and a dollar-for-dollar match of the proceeds in the group II member’s cash balance account plus a dollar-for-dollar match of the regular interest on the proceeds in the cash balance account, if applicable.
b. Each dependent child under 18 years of age of such vested group II 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 II member’s accrued pension, but not less than $150, plus the proceeds in the group II member’s cash balance account, and a dollar-for-dollar match of the proceeds in group II member’s cash balance account plus a dollar-for-dollar match of the regular interest on the proceeds in the cash balance account, if applicable.
c. If a group II member dies while 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 II member’s accrued pension, but not less than $150, plus the proceeds in the group II member’s cash balance account, and a dollar-for-dollar match of the proceeds in group II member’s cash balance account plus a dollar-for-dollar match of the regular intereston the proceeds in the cash balance account, if applicable.
d. The survivor’s monthly pension benefit for a vested group II member who dies not in line of duty shall be calculated using a multiplier of 2.25%.
(2) Group II member not vested at time of death. If a group II 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 II member paid into the fund during the group II member’s life plus regular interest thereon. If there is not surviving widow or widower, the contributions shall be paid to the estate of the group II member.
(c) After retirement.
(1) Group II members who are married at retirement. Upon the death of a retired group II member, the surviving spouse of the group II member may be eligible to receive a monthly pension if the group II member has elected to receive a reduced monthly pension, on a form and subject to procedures developed by the executive director. The group II 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 II member’s election to receive a reduced monthly pension. Notwithstanding the preceding, a surviving spouse who was not married to the deceased group II member at the time of the group II member’s retirement shall be eligible to receive a monthly pension if the group II 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 II member’s completion of two years of marriage to the group II member’s 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 II member’s election to receive a reduced monthly pension. The group II member can elect for his or her surviving spouse to receive either 100%, 75%, 50% or 25% of the group II member’s reduced monthly pension.
(2) Group II members who are not married on date of retirement. Upon the death of a retired group II member who was not married at retirement, a beneficiary designated by the group II member at retirement may be eligible to receive a monthly pension if the group II member has elected to receive a reduced monthly pension, on a form and subject to procedures developed by the executive director. The group II 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 II member’s election to receive a reduced monthly pension. The group II member can elect for his or her designated beneficiary to receive either 100%, 75%, 50% or 25% of the group II member’s reduced monthly pension. If a group II member who was not married at retirement and who selected a designated beneficiary pursuant to this section later marries, only the designated beneficiary would be entitled to receive a lifetime monthly pension.
(3) Each dependent child under 18 years of age of such deceased group II 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 division.
(d) Terminated group II member. If a terminated group II member entitled to a pension under the provisions of this division dies before the group II member’s pension commences, the group II member’s designated beneficiary, or if none, the group II member’s estate shall receive an amount equal to the group II member’s total contributions to the fund, plus regular interest, including any proceeds in the group II member’s cash balance account, if applicable. If the vested group II member’s years of age and years of credited service total at least 65 as of the date of the group II member’s termination, the group II member’s eligible dependents shall receive the benefit specified under subsection (b) above, based on the pension to which the group II member would have been entitled as of the date of the group II member’s death, in lieu of the payment of contributions plus regular interest. If the group II member’s years of age and credited service did not total at least 65 as of the date of the group II member’s termination, the group II member’s eligible dependents may choose between the refund of contributions, the payment of the survivor benefit at the date the group II member would have been eligible to draw the benefit, or an immediate benefit at an actuarially reduced rate.
(Ord. 20471-10-2012, § 2, passed 10-23-2012; Ord. 22977-10-2017, § 1, passed 10-24-2017)
This division shall apply to group V firefighters as defined by § 2.5-1.
(Ord. 21510-10-2014, § 2, passed 10-21-2014)
(a) (1) For credited service earned prior to January 10, 2015, earnings shall mean the amount actually paid to a group V firefighter 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 V firefighter’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 V firefighters 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 V firefighter’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, sick and/or major medical, 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 V firefighter for which the city does not contribute to the fund under § 2.5-3(b).
(2) A group V firefighter participating in a city-sponsored deferred compensation plan shall have the amount of any deferred compensation credited to that group V firefighter during the calendar year added to earnings reported on the group V firefighter’s W-2 form to arrive at total earnings for fund matters. Mandatory group V firefighter contributions that are picked-up by the city and excluded from a group V firefighter’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 V firefighter’s effective DROP election.
(b) (1) For credited service earned on or after January 10, 2015, earnings shall mean the amount actually paid to a group V firefighter 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 V firefighter’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 V firefighters on or after January 1, 2006, so long as required by law. Earnings will also include built-in overtime as defined by § 2.5-1. All other overtime is excluded. Regardless of the fact that the following payments may be shown upon a group V firefighter’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, sick and/or major medical, and personal leave;
c. Any award by a court, administrative body, or settlement agreement in excess of earnings;
d. Any amount paid to a group V firefighter for which the city does not contribute to the fund under § 2.5-3(b); and
e. Overtime that is not built-in overtime.
(2) A group V firefighter participating in a city-sponsored deferred compensation plan shall have the amount of any deferred compensation credited to that group V firefighter during the calendar year added to earnings reported on the group V firefighter’s W-2 form to arrive at total earnings for fund matters. Mandatory group V firefighter contributions that are picked-up by the city and excluded from a group V firefighter’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 V firefighter’s effective DROP election.
(Ord. 20471-10-2012, § 2, passed 10-23-2012; Ord. 21510-10-2014, § 2, passed 10-21-2014)
(a) Normal retirement date for group V firefighters. A group V firefighter, shall be eligible for pension benefits on or after the group V firefighter's normal retirement date, which shall be the last day of the month on which the earliest of the following occurs:
(1) The group V firefighter's years of age and all years of credited service total 80; or
(2) The date on which the group V firefighter reaches age 65, but in no event shall such normal retirement date be prior to the fifth anniversary of the date the group V firefighter joined the fund.
(b) Omitted per council direction.
(c) Vested terminated retirement date for group V firefighters. A vested terminated group V firefighter, shall be eligible for pension benefits on or after the group V firefighter'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 V firefighter's years of age plus years of credited service total 80 as if the vested terminated firefighter had remained employed by the city; or
(2) The date on which the group V firefighter reaches age 65.
(d) Omitted per council direction.
(Ord. 20471-10-2012, § 2, passed 10-23-2012; Ord. 21510-10-2014, § 2, passed 10-21-2014; Ord. 23516-12-2018, § 1, passed 12-11-2018)
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