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(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)
(a) Compensation base for determining group V firefighter benefits for credited service earned or purchased prior to January 10, 2015.
(1) For group V firefighters 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 V firefighter’s compensation base which shall mean the average annual earnings, as defined by § 2.5-61(a) which were paid to the group V firefighter by the city for employment with the city during any three calendar years in which he or she had the highest annual earnings.
(2) For group V firefighters who were hired prior to January 10, 2015, 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 V firefighter’s compensation base which shall mean the average annual earnings, as defined by § 2.5-61(a) which were paid to the group V firefighter 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 V firefighter had the highest annual earnings. Of such four years, the year in which the group V firefighter 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 V firefighter’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 V firefighter’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 V firefighter’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. will be the average annual earnings for purposes of the group V firefighter’s compensation base.
(b) Compensation base for determining group V firefighter benefits for credited service earned or purchased on or after January 10, 2015. For group V firefighters, credited service earned or purchased on or after January 10, 2015 shall be based upon average annual earnings, as defined by § 2.5-61(b) which were paid to the group V firefighter by the city for employment with the city during any five calendar years in which the group V firefighter had the highest annual earnings. The compensation base for credited service earned or purchased on or after January 10, 2015, includes built-in overtime, but does not include any other overtime.
(c) If a group V firefighter has less than five (or if applicable, three) calendar years of employment, the group V firefighter’s compensation base shall be determined by the executive director under uniform, non-discriminatory procedures that are consistently applied.
(d) For compensation base purposes, any lump sum payments of earnings for any prior time period, whether awarded to the group V firefighter 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 V firefighter from the city for services rendered.
(e) For purposes of computing the compensation base for a group V firefighter who has made an effective DROP election, the group V firefighter’s compensation base shall be calculated using the group V firefighter’s earnings prior to the effective date of the DROP election.
(Ord. 20471-10-2012, § 2, passed 10-23-2012; Ord. 21510-10-2014, § 2, passed 10-21-2014)
(a) Contribution refund prior to vesting. Any group V firefighter who is voluntarily or involuntarily separated from the service of the city before the group V firefighter is vested shall be entitled to receive the amount of the group V firefighter's contributions plus regular interest less any amount previously paid to the group V firefighter from the fund.
(b) Contribution refund after vesting in lieu of vested terminated pension. Any vested group V firefighter who is voluntarily or involuntarily separated from the service of the city may elect to receive a refund of the group V firefighter's contributions, plus regular interest, less any amount previously paid to the group V firefighter from the fund, either at the date of such separation or at any time thereafter prior to commencement of retirement benefit, but by so doing, the group V firefighter shall forfeit all rights under the fund and thereafter be entitled to no further benefits hereunder.
(c) Vested terminated pension.
(1) A vested terminated group V firefighter shall be entitled to receive a vested terminated pension payable:
a. In full, pursuant to § 2.5-65(b)(1) and (2); or
b. In a reduced amount commencing on or after age 50 pursuant to § 2.5-65(b)(5).
(2) A vested terminated group V firefighter must file a request for the commencement of the vested terminated pension by completing such forms and following such procedures as are established by the board. A vested terminated pension shall be payable monthly on the first day of each month commencing with the month following approval of the group V firefighter's vested terminated pension by the board.
(Ord. 20471-10-2012, § 2, passed 10-23-2012; Ord. 21510-10-2014, § 2, passed 10-21-2014; Ord. 22977-10-2017, § 1, passed 10-24-2017; Ord. 23516-12-2018, § 1, passed 12-11-2018)
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