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(a) The benefits payable to any person who becomes a Plan Member shall be subject to the limitations set forth in Section 415 of the Internal Revenue Code.
(b) If any of the provisions of Section 415 of the Internal Revenue Code should be repealed, the provisions of this section shall be deemed repealed to the same extent.
SECTION HISTORY
Added by Charter Amendment G § 1, approved March 8, 2011, effective April 8, 2011.
(a) The Final Average Salary taken into account to determine the benefits provided by Tier 6 shall not exceed the annual limit set forth in Section 401(a)(17) of the Internal Revenue Code and regulations thereunder for any Plan Year. This annual compensation limitation shall be adjusted automatically for each Plan Year to the amount prescribed by the Secretary of the Treasury or the Secretary's delegate.
(b) If any of the limitations of Section 401(a)(17) should be repealed, the provisions of this section shall be deemed repealed to the same extent.
SECTION HISTORY
Added by Charter Amendment G § 1, approved March 8, 2011, effective April 8, 2011.
(a) Rules for Recall to Active Duty. The Appointing authority of the department shall promulgate rules and set standards as he or she may deem necessary or desirable with respect to recalling a Retired Tier 6 Member to active duty.
(b) Conditions for Recall to Active Duty. A Retired Tier 6 Plan Member, whenever retired, shall be eligible to be recalled to active duty in the department from which he or she retired only upon the following conditions:
(1) Service Retirement and Former Rank. That his or her original retirement had been pursuant to Section 1705 and had been from the Fire Department while holding a rank lower than Fire Chief or from the Police Department while holding a rank lower than Chief of Police or from the Harbor Department while holding a rank lower than Port Warden;
(2) Certification. That he or she had certified, in writing, that he or she had read and understands the provisions of this section; and
(3) Consent to Recall. That he or she voluntarily consented to be recalled to active duty.
(c) Limitations on Recall. The Appointing Authority may recall a retired member to active duty:
(1) Rank at Retirement. Only in or to a vacant position in the rank held by him or her at the effective date of his or her original retirement;
(2) 90 Day Limit. For not to exceed 90 days in any one calendar year; and
(3) Status defined in the Section. The salary, benefits and other terms and conditions of employment of any recalled member shall be provided under Subsections (e) and (f) of this section.
(d) No Recall of Police Exceeding 12 Months Without Loss of Pension. Recall of retired members of the Police Department may be approved for a period in excess of 90 days but not for more than 12 consecutive months, without loss of pension, in which case the salary, benefits and other terms and conditions of employment for the recalled police officers shall be established by ordinance. After a Retired Tier 6 Plan Member has been recalled under this provision for a period in excess of 90 days, he or she may not be recalled again under this provision until at least six months have passed since the date he or she last served under the prior recall.
(e) Status of Recalled Members. A retired member if he or she were to be recalled to active duty, thereafter shall be known as a "recalled member" and as such:
(1) His or her recall to active duty shall be a privilege only and the Appointing Authority may terminate his or her service at any time;
(2) His or her pension shall be paid during the period of his or her recall to active duty;
(3) He or she shall be paid the salary provided for his or her rank and the longevity pay or merit pay provided for his or her aggregate years of service prior to the effective date of his or her original retirement;
(4) He or she shall have no deductions made for pension purposes, pursuant to Section 1714 related to member contributions to Tier 6, from his or her salary and longevity pay or merit pay; and
(5) He or she, the surviving spouse or domestic partner, minor child or children or dependent parent or parents never shall be entitled to any pension benefits provided by this Tier by reason of his or her service as a recalled member.
(f) Tier 6 Construed with Recalled Member Rules. The provisions of this Tier 6 shall be construed and applied, as to a recalled member, his or her surviving spouse or domestic partner, minor child or children and dependent parent or parents, in accordance with the respective applicable provisions of subsection (e) of this section.
SECTION HISTORY
Added by Charter Amendment G § 1, approved March 8, 2011, effective April 8, 2011.
Amended by: Subsec. (b)(1), Charter Amendment SSS § 21, approved November 8, 2016, effective December 15, 2016.
(a) Implementation Procedure for Social Security Participation. Should Social Security participation be mandated or made available to Plan Members by federal legislation amending the Social Security Act or by action taken by the City or by Plan Members as provided by law, the following provisions shall govern the manner in which such participation by Plan Members is to be implemented and the limitations hereinafter set forth shall be controlling unless federal law is contrary to these provisions, is in conflict therewith and is clearly intended to be preemptive. Should applicable provisions of federal law in any respect differ from the provisions contained in this section and should they be determined to be preemptive as to any part thereof, then and in that event, those provisions of this section not affected by such federal law shall remain in full force and effect.
(b) Council Authority to Coordinate Benefits and Contributions. As to the rights and entitlement to benefits of Plan Members participating in such Social Security coverage, the Council shall have the power and authority, subject to the veto of the Mayor, to adopt ordinances modifying the benefits and conditions of entitlement provided in this Tier 6, including adjustments of Plan Member contributions to the Fire and Police Pension Plan – Tier 6 as hereinafter more specifically provided and subject to the limitations stated herein.
(c) Supermajority Vote Required. Ordinances adopted pursuant to this section must be approved by not less than two-thirds of the membership of the Council, subject to the veto of the Mayor and re-adoption by the Council by a vote of not less than three-fourths of the membership of Council. No such ordinance may be finally adopted by the Council until the expiration of at least 30 days after its first presentation to the Council, nor until after a public hearing has been held thereon. Any ordinance adopted pursuant to this section shall go into effect upon publication.
(d) Integration of Social Security and Pension Plan. Any participation in Social Security coverage shall be by integration with the benefits provided by this Tier 6 and shall not be in addition to the benefits provided in the Fire and Police Pension Plan – Tier 6. Integration is to be defined in harmony with the provisions of the Social Security Act and must be in substantial compliance with the rules and regulations governing the Act. Benefits provided by an integrated system must be at least equal to the benefits offered by the Fire and Police Pension Plan – Tier 6 prior to such integration. The level of integration may be periodically adjusted by the Mayor and Council to ensure an adequate level of integration.
(e) Minimum Plan Member Contributions. Plan Members participating in Social Security shall have their contributions to the Fire and Police Pension Plan reduced but Plan Members must contribute at least 5% of salaries to the integrated Fire and Police Pension Plan – Tier 6.
SECTION HISTORY
Added by Charter Amendment G § 1, approved March 8, 2011, effective April 8, 2011.