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This division applies to group VI firefighters as defined by § 2.5-1.
(Ord. 21459-09-2014, § 2, passed 9-16-2014)
(a) Earnings shall mean the amount actually paid to a group VI 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 VI firefighter’s W-2 form. Earnings shall also include weekly workers’ compensation benefits (currently referred to as temporary income benefits). Earnings will 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 on a group VI firefighter’s W-2 form, earnings shall not include:
(1) Any non-salary allowance (such as uniform reimbursement, automobile allowance or mileage, etc.);
(2) Lump sum payments received at time of termination for unused vacation, sick and/or major medical, and personal leave;
(3) Any award by a court, administrative body or settlement agreement in excess of earnings;
(4) Any payment received from the city’s wellness program;
(5) Any amount received from the city’s vacation sell-back program,
(6) Any amount paid to a group VI firefighter for which the city does not contribute to the fund under § 2.5-3(b), and
(7) Overtime that is not built-in overtime.
(B) A group VI firefighter participating in a city- sponsored deferred compensation plan shall have the amount of any deferred compensation credited to that group VI firefighter during the calendar year added to earnings reported on the group VI firefighter’s W-2 form to arrive at total earnings for fund matters. Mandatory group VI firefighter contributions that are picked-up by the city and excluded from a group VI 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 VI firefighter’s effective DROP election.
(Ord. 21459-09-2014, § 2, passed 9-16-2014)
(a) Normal retirement date for group VI firefighters. A group VI firefighter, shall be eligible for pension benefits on or after the group VI 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 VI firefighter's years of age and all years of credited service total 80; or
(2) The date on which the group VI firefighter reaches age 65, but in no event shall such normal retirement date be prior to the fifth anniversary of the date the group VI firefighter joined the fund.
(b) Omitted per council direction.
(c) Vested terminated retirement date for group VI firefighters. A group VI firefighter, shall be eligible for pension benefits on or after the group VI 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 VI 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 VI firefighter reaches age 65, but in no event shall such vested terminated retirement date be prior to the fifth anniversary of the date the group VI firefighter joined the fund.
(d) Omitted per council direction.
(Ord. 21459-09-2014, § 2, passed 9-16-2014; Ord. 23516-12-2018, § 1, passed 12-11-2018)
(a) Pension, death, disability and vested termination benefits shall be based upon the group VI firefighter’s compensation base which shall mean the average annual earnings which were paid to the group VI firefighter by the city for employment with the city during any five years in which the group VI firefighter had the highest annual earnings. If a group VI firefighter has less than five calendar years of employment, the group VI firefighter’s compensation base shall be determined by the executive director under uniform, non-discriminatory procedures that are consistently applied.
(b) For compensation base purposes, any lump sum payments of earnings for any prior time period, whether awarded to the group VI 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 VI firefighter from the city for services rendered.
(c) For purposes of computing the compensation base for a group VI firefighter who has made an effective DROP election, the group VI firefighter’s compensation base shall be calculated using the group VI firefighter’s earnings prior to the effective date of the DROP election.
(Ord. 21459-09-2014, § 2, passed 9-16-2014)
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