Loading...
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)
(a) Contribution refund prior to vesting. Any group VI firefighter who is voluntarily or involuntarily separated from the service of the city before the group VI firefighter is vested shall be entitled to receive the amount of the group VI firefighter's contributions plus regular interest less any amount previously paid to the group VI firefighter from the fund.
(b) Contribution refund after vesting in lieu of vested terminated pension. Any vested group VI firefighter who is voluntarily or involuntarily separated from the service of the city may elect to receive a refund of the group VI firefighter's contributions, plus regular interest, less any amount previously paid to the group VI 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 VI 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 VI firefighter shall be entitled to receive a vested terminated pension payable:
a. In full, pursuant to § 2.5-75(a); or
b. In a reduced amount commencing on or after age 50 pursuant to § 2.5-75(c).
(2) A vested terminated group VI 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 VI firefighter's vested terminated pension by the board.
(Ord. 21459-09-2014, § 2, passed 9-16-2014; Ord. 22977-10-2017, § 1, passed 10-24-2017; Ord. 23516-12-2018, § 1, passed 12-11-2018)
(a) Pensions commencing upon normal retirement date or vested terminated retirement date for group VI firefighters. A vested group VI firefighter under this division who retires on or after the group VI firefighter's normal retirement date and requests commencement of the group VI firefighter's pension, or a group VI firefighter who terminates employment prior to the group VI firefighter's normal retirement date and who waits until such normal retirement date to apply for a pension, shall receive an annual life pension, the amount of which shall be 2.5% of the group VI firefighter's compensation base multiplied by the group VI firefighter's total years of credited service, payable monthly on the first day of each month commencing with the month following the board's approval of the group VI firefighter's pension. This pension benefit shall be called the "group VI firefighter's standard pension benefit."
(b) Omitted per council direction.
(c) Early retirement.
(1) A group VI firefighter can retire prior to their normal retirement date with a reduced pension if:
a. The group VI firefighter is age 50; and
b. The group VI firefighter has been a member of the fund for five years or more.
(2) Early retirement pension calculation.
a. An early retirement pension shall be an annual life pension, the amount of which shall be the specified percentage of the group VI firefighter's compensation base multiplied by the group VI firefighter's total years of credited service. For purposes of the preceding sentence, the specified percentage of the group VI firefighter's compensation base shall be 2.25%;
b. In addition to the reduced multiplier described in subsection (c)(2)a. above, a group VI firefighter taking early retirement shall have his benefit reduced by an amount equal to the product of 0.416666667% multiplied times the number of months by which the commencement of the early retirement pension antedates the group VI firefighter's normal or vested terminated retirement date. This reduction shall be applied to all parts of the benefit.
(d) Payable. The pension shall be payable monthly on the first day of each month commencing with the month following the board's approval of the group VI firefighter's pension per § 2.5-75(a) and (c). The pension shall be payable monthly. This retirement pension shall be defined as the "group VI firefighter standard pension benefit B."
(e) Alternative pension benefit. In lieu of the group VI firefighter standard pension benefit B, a group VI firefighter may irrevocably elect with his or her spouse's consent (where applicable), in advance of his or her retirement and pursuant to regulations and requirements the board in its discretion may adopt, to receive an "alternative pension benefit," which shall be payable in two parts:
(1) Normal retirement alternative pension benefit.
a. One part in a lump sum amount not less than 5% nor greater than 25% of the actuarial equivalent of the group VI firefighter's standard pension benefit "B," which lump sum shall be payable on the date benefits commence under subsection (e)(1)b. below; and
b. The remainder in an annual life pension, payable monthly on the first day of each month commencing with the month following the board's approval of the group VI firefighter's pension.
(2) Omitted per council direction.
(3) Limitation on alternative pension benefit. The only people eligible for the alternative pension benefit are group VI firefighters who take normal retirement and do not enroll in DROP.
(Ord. 21459-09-2014, § 2, passed 9-16-2014; Ord. 23516-12-2018, § 1, passed 12-11-2018)
(a) See § 2.5-7 for general provisions related to disability pension.
(b) Disability in line of duty. If a group VI firefighter, whether or not vested, becomes disabled as defined in § 2.5-7 while in line of duty, the group VI firefighter shall receive an annual life pension, the amount of which shall be the specified percentage of the group VI firefighter’s compensation base multiplied by the total years of credited service which would have accrued if the group VI firefighter had worked to normal retirement date, but not less than $250 per month. For purposes of the preceding sentence, the specified percentage of the group VI firefighter’s compensation base shall be 2.25%, unless the group VI firefighter is already eligible to retire on or after his or her normal retirement date, in which case the specified percentage shall be 2.5%.
(c) Disability not in line of duty for vested group VI firefighters. If a vested group VI firefighter becomes disabled, as defined in § 2.5-7, while not in line of duty, the group VI firefighter shall receive an annual life pension, the amount of which shall be the specified percentage of the group VI firefighter’s compensation base multiplied by the group VI firefighter’s total years of credited service to date of actual retirement. For purposes of the preceding sentence, the specified percentage of the group VI firefighter’s compensation base shall be 2.25%, unless the group VI firefighter is already eligible to retire on or after the group VI firefighter’s normal retirement date, in which case the specified percentage shall be 2.5%.
(d) Disability not in line of duty for non-vested group VI firefighters. If A group VI firefighter becomes disabled while not in line of duty before the group VI firefighter is vested, then such group VI firefighter shall be entitled to receive a contribution refund in accordance with § 2.5-74(a).
(Ord. 21459-09-2014, § 2, passed 9-16-2014)
(a) While in line of duty.
(1) If a group VI firefighter dies before retirement while in line of duty and as a result of the performance of that group VI firefighter’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 VI firefighter’s pension, based on the number of years of credited service that would have accrued had the group VI firefighter lived to the group VI firefighter’s normal retirement date, but not less than $250.
(2) Each dependent child of such group VI firefighter 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 section, all such dependent children shall share equally a monthly pension, the amount of which shall be 75% of the group VI firefighter’s pension, based on the number of years of credited service that would have accrued had the group VI firefighter lived to the group VI firefighter’s normal retirement date, but not less than $250.
(3) If a group VI firefighter 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 parent(s), or the surviving dependent parent, shall be entitled to receive a monthly pension, the amount of which shall be 75% of the group VI firefighter’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 VI firefighter 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 VI firefighter.
a. If a vested group VI firefighter 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 VI firefighter’
b. Each dependent child under 18 years of age of such vested group VI firefighter 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 section, all such dependent children shall share equally a monthly pension, the amount of which shall be 75% of the group VI firefighter’s accrued pension, but not less than $150.
c. If a group VI firefighter 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 parent(s), or the surviving dependent parent, shall be entitled to receive a monthly pension, the amount of which shall be 75% of the group VI firefighter’s accrued pension, but not less than $150.
d. The survivor’s monthly pension benefit for a vested group VI firefighter who dies not in line of duty shall be calculated using a multiplier of 2.25%.
(2) Group VI firefighter not vested at time of death. If a group VI firefighter 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 VI firefighter paid into the fund during the group VI firefighter’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 VI firefighter.
(c) After retirement.
(1) Group VI firefighters who are married at retirement. The surviving spouse of a group VI firefighter who dies after retirement would be eligible to receive a monthly pension if the group VI firefighter 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 VI firefighter’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 VI firefighter’s election to receive a reduced monthly pension. Notwithstanding the preceding, a surviving spouse who was not married to the deceased group VI firefighter at the time of his or her retirement shall be eligible to receive a monthly pension if the group VI firefighter 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 VI firefighter’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 VI firefighter’s election to receive a reduced monthly pension. The group VI firefighter can elect for his or her surviving spouse to receive either 100%, 75%, 50% or 25% of the group VI firefighter’s reduced monthly pension.
(2) Group VI firefighters who are not married on date of retirement. Upon the death of a retired group VI firefighter, who was not married at retirement, a beneficiary designated by the group VI firefighter at retirement may be eligible to receive a monthly pension if the group VI firefighter has elected to receive a reduced monthly pension, on a form and subject to procedures developed by the executive director. The group VI firefighter’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 VI firefighter’s election to receive a reduced monthly pension. The group VI firefighter can elect for his or her designated beneficiary to receive either 100%, 75%, 50% or 25% of the group VI firefighter’s reduced monthly pension. If a group VI firefighter who was not married at retirement and who selected a designated beneficiary pursuant to this subsection 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 retired deceased group VI firefighter 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 section.
(d) Death of vested terminated group VI firefighter prior to pension commencing. If a terminated group VI firefighter entitled to a pension dies before his or her pension commences, the group VI firefighter’s designated beneficiary, or if none, the group VI firefighter’s estate shall receive an amount
equal to the group VI firefighter’s total contributions to the fund, plus regular interest. If the vested group VI firefighter’s years of age and years and credited service total at least 65 as of the date of the group VI firefighter’s termination, the group VI firefighter’s eligible dependents shall receive the benefit specified under subsection (b) above, based on the pension to which the group VI firefighter would have been entitled as of the date of the group VI firefighter’s death, in lieu of the payment of contributions plus regular interest. If the group VI firefighter’s years of age and service did not total at least 65 as of the date of the group VI firefighter’s termination, the group VI firefighter’s eligible dependents may choose between the refund of contributions, the payment of the survivor benefit at the date the group VI firefighter 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 VI firefighter leaves no widow, widower, designated beneficiary, children or dependent parents eligible to receive a benefit hereunder, the group VI firefighter’s total contributions plus regular interest less any amount previously paid to him or her from the fund, shall be paid to the group VI firefighter’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 section, a parent will be deemed to be dependent if the group VI firefighter 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 VI firefighter’s total contributions over and above disability and/or death benefits paid, plus regular interest at date of death shall be paid to the firefighter’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 VI firefighters 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 VI firefighter’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. 21459-09-2014, § 2, passed 9-16-2014; Ord. 22977-10-2017, § 1, passed 10-24-2017)
Loading...