A staff member covered by this Personnel Policy shall continue to participate in the appropriate Ohio Public Employee Retirement System. Each staff member's mandatory contribution to the retirement system shall be designated as "picked up" by the City as contemplated by Internal Revenue Service Rulings 77-462 and 81-36, although they shall continue to be designated as staff member contributions as permitted by Attorney General Opinion 82-097, in order that the amount of the staff member's income reported by the Board as subject to federal and Ohio income tax shall be the staff member's total gross income reduced by their current percentage amount of the staff member's mandatory retirement system contribution which has been designated as "picked up" by the City, and that the amount designated as "picked up" by the City shall be included in computing final average salary, provided that no staff member's total salary is increased by such "pick up", nor is the City's total contribution to the applicable retirement system increased thereby. The above language shall be applicable to the Police Relief and Pension Fund and the Ohio Fire Relief and Pension Fund and to the Ohio Public Employee Retirement System.
(Ord. 105-91. Passed 11-5-91.)