§ 34.0571 INTERNAL REVENUE CODE COMPLIANCE.
   (A)   Maximum pension.
      (1)   The limitations of this subsection (A) shall apply in limitation years beginning on or after July 1, 2007, except as otherwise provided herein, and are intended to comply with the requirements of the Pension Protection Act of 2006 and shall be construed in accordance with said Act and guidance issued thereunder. The provisions of this subsection (A) shall supersede any provision of the plan to the extent such provision is inconsistent with this subsection. The annual pension as defined in paragraph (A)(2) below otherwise payable to a participant at any time shall not exceed the dollar limitation for the participant multiplied by a fraction whose value cannot exceed one, the numerator of which is the participant's number of years (or part thereof, but not less than one year) of service with the city and the denominator of which is ten. For this purpose, no more than one year of service may be credited for any plan year. If the benefit the participant would otherwise accrue in a limitation year would produce an annual pension in excess of the dollar limitation, the benefit shall be limited (or the rate of accrual reduced) to a benefit that does not exceed the dollar limitation.
      (2)   ANNUAL PENSION means the sum of all annual benefits, payable in the form of a straight life annuity. Benefits payable in any other form shall be adjusted to the larger of:
         (a)   For limitation years beginning on or after July 1, 2007:
            1.   The straight life annuity (if any) payable to the participant under the plan commencing at the same annuity starting date as the participant's form of benefit, or
            2.   The actuarially equivalent straight life annuity commencing at the same annuity starting date, computed using a 5.00% interest rate and the mortality basis prescribed in Code Section 415(b)(2)(E)(v);
         (b)   For limitation years beginning before July 1, 2007:
            1.   The actuarially equivalent straight life annuity commencing at the same annuity starting date, computed using the interest rate and mortality basis specified in Section 34.045 used for actuarial equivalence for the particular form of payment under the plan, or
            2.   The actuarially equivalent straight life annuity commencing at the same annuity starting date, computed using a 5.00% interest rate and the mortality basis prescribed in Code Section 415(b)(2)(E)(v).
No actuarial adjustment to the benefit shall be made for benefits that are not directly related to retirement benefits (such as a qualified disability benefit, preretirement incidental death benefits, and postretirement medical benefits); or the inclusion in the form of benefit of an automatic benefit increase feature, provided the form of benefit is not subject to Section 417(e)(3) of the Internal Revenue Code and would otherwise satisfy the limitations of this subsection (A), and the amount payable under the form of benefit in any limitation year shall not exceed the limits of this subsection (A) applicable at the annuity starting date, as increased in subsequent years pursuant to Section 415(d) of the Code. For this purpose, an automatic benefit increase feature is included in a form of benefit if the form of benefit provides for automatic, periodic increases to the benefits paid in that form.
      (3)   DOLLAR LIMITATION means, effective for the first limitation year beginning after January 1, 2001, $160,000, automatically adjusted under Code Section 415(d), effective January 1 of each year, as published in the Internal Revenue Bulletin, and payable in the form of a straight life annuity. The new limitation shall apply to limitation years ending with or within the calendar year of the date of the adjustment, but a participant's benefits shall not reflect the adjusted limit prior to January 1 of that calendar year. The dollar limitation shall be further adjusted based on the age of the participant when the benefit begins as follows:
         (a)   For annuity starting dates in limitation years beginning on or after July 1, 2007:
            1.   If the annuity starting date for the participant's benefit is after age 65:
               i.   If the plan does not have an immediately commencing straight life annuity payable at both age 65 and the age of benefit commencement. The dollar limitation at the participant's annuity starting date is the annual amount of a benefit payable in the form of a straight life annuity commencing at the participant's annuity starting date that is the actuarial equivalent of the dollar limitation with actuarial equivalence computed using a 5.00% interest rate assumption and the mortality basis prescribed in Code Section 415(b)(2)(E)(v) for that annuity starting date (and expressing the participant's age based on completed calendar months as of the annuity starting date).
               ii.   If the plan does have an immediately commencing straight life annuity payable at both age 65 and the age of benefit commencement. The dollar limitation at the participant's annuity starting date is the lesser of (aa) the dollar limitation multiplied by the ratio of the annual amount of the adjusted immediately commencing straight life annuity under the plan at the participant's annuity starting date to the annual amount of the adjusted immediately commencing straight life annuity under the plan at age 65, both determined without applying the limitations of this subsection (A), and (bb) the limitation determined under subparagraph (3)(a)1.i. of this subsection (A). For this purpose, the adjusted immediately commencing straight life annuity under the plan at the participant's annuity starting date is the annual amount of such annuity payable to the participant, computed disregarding the participant's accruals after age 65 but including actuarial adjustments even if those actuarial adjustments are used to offset accruals; and the adjusted immediately commencing straight life annuity under the plan at age 65 is the annual amount of such annuity that would be payable under the plan to a hypothetical participant who is age 65 and has the same accrued benefit as the participant.
            2.   Except with respect to a participant who is a QUALIFIED PARTICIPANT as defined in Section 415(b)(2)(H) of the Code, for benefits (except survivor and disability benefits as defined in Section 415(b)(2)(l) of the Code), if the annuity starting date for the participant's benefit is before age 62:
               i.   If the plan does not have an immediately commencing straight life annuity payable at both age 62 and the age of benefit commencement. The dollar limitation at the participant's annuity starting date is the annual amount of a benefit payable in the form of a straight life annuity commencing at the participant's annuity starting date that is the actuarial equivalent of the dollar limitation with actuarial equivalence computed using a 5.00% interest rate assumption and the mortality basis prescribed in Code Section 415(b)(2)(E)(v) for that annuity starting date (and expressing the participant's age based on completed calendar months as of the annuity starting date).
               ii.   If the plan does have an immediately commencing straight life annuity payable at both age 62 and the age of benefit commencement. The dollar limitation at the participant's annuity starting date is the lesser of (aa) the dollar limitation multiplied by the ratio of the annual amount of the adjusted immediately commencing straight life annuity under the plan at the participant's annuity starting date to the annual amount of the adjusted immediately commencing straight life annuity under the plan at age 62, both determined without applying the limitations of this subsection (A), and (bb) the limitation determined under subparagraph (3)(a)2.i. of this subsection (A).
         (b)   For annuity starting dates in limitation years beginning before July 1, 2007:
 
Age as of Annuity Starting Date:
Adjustment of Dollar Limitation:
Over 65
The smaller of:
   1. the actuarial equivalent of the limitation for age 65, computed using the interest rate and mortality basis specified in Section 34.045, or

   2. the actuarial equivalent of the limitation for age 65, computed using a 5.00% interest rate and the mortality basis prescribed in Code Section 415(b)(2)(E)(v).

Any increase in the dollar limitation determined in accordance with this paragraph shall not reflect a mortality decrement between age 65 and the age at which benefits commence if benefits are not forfeited upon the death of the participant. If any benefits are forfeited upon death, the full mortality decrement is taken into account.
62 to 65
No adjustment.
Less than 62
The smaller of:
   1. the actuarial equivalent of the limitation for age 62, computed using the interest rate and mortality basis specified in Section 34.045 of the plan, or

   2. the actuarial equivalent of the limitation for age 62, computed usinq a 5.00% interest rate and the mortality basis prescribed in Code Section 415(b)(2)(E)(v).

This adjustment shall not apply to any
QUALIFIED PARTICIPANT as defined in Section 415(b)(2)(H), nor to survivor and disability benefits as defined in Section 415(b)(2)(l) of the Code.
 
      (4)   With respect to clause (3)(a)l.i., clause (3)(a)2.i. and paragraph (3)(b) above, no adjustment shall be made to the dollar limitation to reflect the probability of a participant's death between the annuity starting date and age 62, or between age 65 and the annuity starting date, as applicable, if benefits are not forfeited upon the death of the participant prior to the annuity starting date. To the extent benefits are forfeited upon death before the annuity starting date, such an adjustment shall be made. For this purpose, no forfeiture shall be treated as occurring upon the participant's death if the plan does not charge participants for providing a qualified preretirement survivor annuity, as defined in Code Section 417(c), upon the participant's death.
      (5)   The term LIMITATION YEAR is the 12 month period which is used for application of the limitations under Code Section 415 and shall be the calendar year.
      (6)   The limitations set forth in this subsection (A) shall not apply if the annual pension does not exceed $10,000 provided the participant has never participated in a defined contribution plan maintained by the city.
      (7)   Cost-of-living adjustments in the dollar limitation for benefits shall be limited to scheduled annual increases determined by the Secretary of the Treasury under Section Subsection 415(d) of the Code.
      (8)   In the case of a participant who has fewer than ten years of participation in the plan, the dollar limitation set forth in paragraph (3) of this subsection (A) shall be multiplied by a fraction - (i) the numerator of which is the number of years (or part thereof) of participation in the plan, and (ii) the denominator of which is ten.
      (9)   Any portion of a participant's benefit that is attributable to mandatory participant contributions (unless picked-up by the city) or rollover contributions, shall be taken into account in the manner prescribed in the regulations under Section 415 of the Code.
      (10)   Should any participant participate in more than one defined benefit plan maintained by the city, in any case in which the participant's benefits under all such defined benefit plans (determined as of the same age) would exceed the dollar limitation applicable at that age, the accrual of the participant's benefit under this plan shall be reduced so that the participant's combined benefits will equal the dollar limitation.
      (11)   For a participant who has or will have distributions commencing at more than one annuity starting date, the annual benefit shall be determined as of each such annuity starting date (and shall satisfy the limitations of this section as of each such date), actuarially adjusting for past and future distributions of benefits commencing at the other annuity starting dates. For this purpose, the determination of whether a new starting date has occurred shall be made without regard to Section 1.401(a)-20, Q&A 10(d). and with regard to Section 1.415(b)1(b)(1)(iii)(B) and (C) of the Income Tax Regulations.
      (12)   The determination of the annual pension under paragraph (2) of this subsection (A) shall take into account (in the manner prescribed by the regulations under Section 415 of the Code) social security supplements described in Section 411(a)(9) of the Internal Revenue Code and benefits transferred from another defined benefit plan, other than transfers of distributable benefits pursuant to Section 1.411(d)-4. Q&A-3(c) of the Income Tax Regulations.
      (13)   The above limitations are intended to comply with the provisions of Section 415 of the Code, as amended, so that the maximum benefits provided by plans of the city shall be exactly equal to the maximum amounts allowed under Section 415 of the Code and regulations thereunder. If there is any discrepancy between the provisions of this subsection (A) and the provisions of Section 415 of the Code and regulations thereunder, such discrepancy shall be resolved in such a way as to give full effect to the provisions of Section 415 of the Code. The value of any benefits forfeited as a result of the application of this subsection (A) shall be used to decrease future employer contributions.
      (14)   For the purpose of applying the limitations set forth in Sections 401(a)(17) and 415 of the Internal Revenue Code, compensation shall include any elective deferral (as defined in Code Section 402(g)(3) of the Internal Revenue Code), and any amount which is contributed or deferred by the employer at the election of the participant and which is not includible in the gross income of the participant by reason of Section 125 or 457 of the Internal Revenue Code. For limitation years beginning on and after January 1, 2001, for the purposes of applying the limitations described in this subsection (A), compensation paid or made available during such limitation years shall include elective amounts that are not includible in the gross income of the participant by reason of Section 132(f)(4) of the Internal Revenue Code. For limitation years on or after July 1, 2007, compensation shall include payments that otherwise qualify as compensation and that are made by the later of: (a) two and one-half months after severance from employment with the employer, and (b) the end of the limitation year that includes the date of severance. With respect to plan years beginning on or after December 31, 2008, compensation shall also include differential wage payments within the meaning of Section 3401(h)(2) of the Internal Revenue Code.
   (B)   Required beginning date. Notwithstanding any other provision of the Plan, payment of a participant’s retirement benefits under the Plan shall commence not later than the participant’s REQUIRED BEGINNING DATE, which effective January 1, 2023, is defined as the later of (1) and (2) below:
      (1)   With respect to a participant who reached age 70½ prior to January 1, 2020: April 1 of the calendar year that next follows the calendar year in which the participant attained the age of 70½ years; or
         (a)   With respect to a participant who attained age 70½ on or after January 1, 2020, and age 72 prior to January 1, 2023, April 1 of the calendar year that next follows the calendar year in which the participant attained the age of 72 years; or
         (b)   With respect to a participant who attains age 72 on or after January 1, 2023, in accordance with the SECURE 2.0 Act and any technical corrections thereto; or
      (2)   April 1 of the calendar year that next follows the calendar year in which the participant retires.
   (C)   Required minimum distributions.
      (1)   Required beginning date. The participant’s entire interest will be distributed, or begin to be distributed, to the participant no later than the participant’s required beginning date as defined in subsection (B) of this section.
      (2)   Death of participant before distributions begin.
         (a)   If the participant dies before distributions begin, the participant’s entire interest will be distributed, or begin to be distributed, no later than as follows:
            1.   If the participant’s surviving spouse is the participant’s sole designated beneficiary, then distributions to the surviving spouse will begin by December 31 of the calendar year immediately following the calendar year in which the participant died, or by December 31 of the calendar year in which the participant would have attained his or her required beginning date, if later.
            2.   If the participant’s surviving spouse is not the participant’s sole designated beneficiary, then distributions to the designated beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the participant died.
            3.   If there is no designated beneficiary as of September 30 of the year following the year of the participant’s death, the participant’s entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the participant’s death.
         (b)   The participant’s entire interest shall be distributed as follows:
            1.    Participant survived by designated beneficiary. If the participant dies before the date distribution of his or her interest begins and there is a designated beneficiary, the participant’s entire interest will be distributed, beginning no later than the time described in subsection (2)(a) above, over the life of the designated beneficiary or over a period certain not exceeding:
               i.    Unless the annuity starting date is before the first distribution calendar year, the life expectancy of the designated beneficiary determined using the beneficiary’s age as of the beneficiary’s birthday in the calendar year immediately following the calendar year of the participant’s death; or
               ii.   If the annuity starting date is before the first distribution calendar year, the life expectancy of the designated beneficiary determined using the beneficiary’s age as of the beneficiary’s birthday in the calendar year that contains the annuity starting date.
            2.   No designated beneficiary. If the participant dies before the date distributions begin and there is no designated beneficiary as of September 30 of the year following the year of the participant’s death, distribution of the participant’s entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the participant’s death.
         (c)   Death of surviving spouse before distributions to surviving spouse begin. In any case in which (i) the participant dies before the date distribution of his or her interest begins, (ii) the participant’s surviving spouse is the participant’s sole designated beneficiary, and (iii) the surviving spouse dies before distributions to the surviving spouse begin, subsections (2)(a) and (2)(b) above shall apply as though the surviving spouse were the participant.
   (3)   Requirements for annuity distributions that commence during participant’s lifetime.
      (a)   Joint life annuities where the beneficiary is not the participant’s spouse. If the participant’s interest is being distributed in the form of a joint and survivor annuity for the joint lives of the participant and a nonspousal beneficiary, annuity payments to be made on or after the participant’s required beginning date to the designated beneficiary after the participant’s death must not at any time exceed the applicable percentage of the annuity payment for such period that would have been payable to the participant using the table set forth in Q&A-2 of Section 1.401(a)(9)-6 of the Treasury Regulations. If the form of distribution combines a joint and survivor annuity for the joint lives of the participant and a nonspousal beneficiary and a period certain annuity, the requirement in the preceding sentence will apply to annuity payments to be made to the designated beneficiary after the expiration of the period certain.
         (b)   Period certain annuities. Unless the participant’s spouse is the sole designated beneficiary and the form of distribution is a period certain and no life annuity, the period certain for an annuity distribution commencing during the participant’s lifetime may not exceed the applicable distribution period for the participant under the Uniform Lifetime Table set forth in Section 1.40l(a)(9)-9 of the Treasury Regulations for the calendar year that contains the annuity starting date. If the annuity starting date precedes the year in which the participant reaches age 70, the applicable distribution period for the participant is the distribution period for age 70 under the Uniform Lifetime Table set forth in Section 1.401(a)(9)-9 of the Treasury Regulations plus the excess of 70 over the age of the participant as of the participant’s birthday in the year that contains the annuity starting date. If the participant’s spouse is the participant’s sole designated beneficiary and the form of distribution is a period certain and no life annuity, the period certain may not exceed the longer of the participant’s applicable distribution period, as determined under this subsection (3)(b), or the joint life and last survivor expectancy of the participant and the participant’s spouse as determined under the Joint and Last Survivor Table set forth in Section 1.401(a)(9)-9 of the Treasury Regulations, using the participant’s and spouse’s attained ages as of the participant’s and spouse’s birthdays in the calendar year that contains the annuity starting date.
      (4)   Form of distribution. Unless the participant’s interest is distributed in the form of an annuity purchased from an insurance company or in a single sum on or before the required beginning date, as of the first distribution calendar year distributions will be made in accordance with subsections (4)(a), (4)(b) and (4)(c) below. If the participant’s interest is distributed in the form of an annuity purchased from an insurance company, distributions thereunder will be made in accordance with the requirements of Section 401(a)(9) of the Code and the Treasury Regulations. Any part of the participant’s interest which is in the form of an individual account described in Section 414(k) of the Code will be distributed in a manner satisfying the requirements of Section 401(a)(9) of the Code and the Treasury Regulations that apply to individual accounts.
         (a)   General annuity requirements. If the participant’s interest is paid in the form of annuity distributions under the Plan, payments under the annuity will satisfy the following requirements:
            1.   The annuity distributions will be paid in periodic payments made at intervals not longer than one year;
            2.   The distribution period will be over a life (or lives) or over a period certain, not longer than the distribution period described in subsections (2) or (3) above, whichever is applicable, of this subsection (C);
            3.   Once payments have begun over a period certain, the period certain will not be changed even if the period certain is shorter than the maximum permitted;
            4.   Payments will either be non-increasing or increase only as follows:
               i.   By an annual percentage increase that does not exceed the annual percentage increase in a cost-of-living index that is based on prices of all items and issued by the Bureau of Labor Statistics;
               ii.   To the extent of the reduction in the amount of the participant’s payments to provide for a survivor benefit upon death, but only if the beneficiary whose life was being used to determine the distribution period dies or is no longer the participant’s beneficiary pursuant to a qualified domestic relations order within the meaning of Section 414(p) of the Code;
               iii.   To provide cash refunds of employee contributions upon the participant’s death; or
               iv.   To pay increased benefits that result from a Plan amendment.
         (b)    Amount required to be distributed by required beginning date. The amount that must be distributed on or before the participant’s required beginning date (or, if the participant dies before distributions begin, the date distributions are required to begin under subsection (2)(a)(l) or (2)(a)(2), whichever is applicable) is the payment that is required for one payment interval. The second payment need not be made until the end of the next payment interval even if that payment interval ends in the next calendar year. Payment intervals are the periods for which payments are received, e.g., bi-monthly, monthly, semi-annually, or annually. All of the participant’s benefit accruals as of the last day of the first distribution calendar year will be included in the calculation of the amount of the annuity payments for payment intervals ending on or after the participant’s required beginning date.
         (c)   Additional accruals after first distribution calendar year. Any additional benefits accruing to the participant in a calendar year after the first distribution calendar year will be distributed beginning with the first payment interval ending in the calendar year immediately following the calendar year in which such amount accrues.
      (5)   For purposes of this subsection (C), distributions are considered to begin on the participant’s required beginning date. If annuity payments irrevocably commence to the participant (or to the participant’s surviving spouse) before the participant’s required beginning date (or, if to the participant’s surviving spouse, before the date distributions are required to begin in accordance with subsection (2)(a) above), the date distributions are considered to begin is the date distributions actually commence.
      (6)   Definitions.
         (a)   DESIGNATED BENEFICIARY. The individual who is designated as the beneficiary under the Plan and is the designated beneficiary under Section 401(a)(9) of the Code and Section 1.401(a)(9)-4, of the Treasury Regulations.
         (b)   DISTRIBUTION CALENDAR YEAR. A calendar year for which a minimum distribution is required. For distributions beginning before the participant’s death, the first DISTRIBUTION CALENDAR YEAR is the calendar year immediately preceding the calendar year which contains the participant’s required beginning date. For distributions beginning after the participant’s death, the first DISTRIBUTION CALENDAR YEAR is the calendar year in which distributions are required to begin pursuant to subsection (2) of this subsection (C).
         (c)   LIFE EXPECTANCY. Life expectancy as computed by use of the Single Life Table in Section 1.401(a)(9)-9 of the Treasury Regulations.
   (D)   (1)   Notwithstanding any provision of the plan to the contrary that would otherwise limit a distributee's election under this section, a distributee may elect, at the time and in the manner prescribed by the Administrator, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover.
      (2)   Definitions. The following definitions apply to this section:
         (a)   ELIGIBLE ROLLOVER DISTRIBUTION. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include:
            1.   Any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more:
            2.   Any distribution to the extent such distribution is required under Section 401(a)(9) of the Code;
            3.   The portion of any distribution which is made upon hardship of the member; and
            4.   The portion of any distribution that is not includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities), provided that a portion of a distribution shall not fail to be an eligible rollover distribution merely because the portion consists of after-tax employee contributions which are not includible in gross income. However, such portion may be transferred only to an individual retirement account or annuity described in Section 408(a) or (b) of the Code, or to a qualified defined contribution plan described in Section 401(a) or 403(a) of the Code that agrees to separately account for amounts so transferred, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not so includible.
         (b)   ELIGIBLE RETIREMENT PLAN. An eligible retirement plan is an individual retirement account described in Section 408(a) of the Code, an individual retirement annuity described in Section 408(b) of the Code, an annuity plan described in Section 403(a) of the Code, an annuity contract described in Section 403(b) of the Code, a qualified trust described in Section 401(a) of the Code, an eligible plan under Section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state and which agrees to separately account for amounts transferred into such plan from this plan, or, with respect to distributions on or after January 1, 2008, a Roth IRA (subject to the limitations of Code Section 408A(c)(3)) that accepts the distributee's eligible rollover distribution.
         (c)   DISTRIBUTEE. A distributee includes an employee or former employee. In addition, the employee's or former employee's surviving spouse and the employee's or former employee's spouse or former spouse who is the alternate payee under a qualified domestic relations order, as defined in Section 414(p) of the Code, are distributees with regard to the interest of the spouse or former spouse. Furthermore, effective January 1, 2007, a surviving designated beneficiary as defined in Section 401(a)(9)(E) of the Code who is not the surviving spouse and who elects a direct rollover to an individual retirement account described in Section 408(a) of the Code or an individual retirement annuity described in Section 408(b) of the Code shall be considered a distributee.
         (d)   DIRECT ROLLOVER. A direct rollover is a payment by the plan to the eligible retirement plan specified by the distributee.
   (E)   Notwithstanding any other provision of this Plan, the maximum amount of any mandatory distribution, as defined in Section 401(a)(31) of the Code, payable under the Plan shall be $1,000.
   (F)   Compensation limitations under 401(a)(17).
      (1)   In addition to other applicable limitations set forth in the Plan, and notwithstanding any other provision of the Plan to the contrary, the annual compensation of each participant taken into account under the Plan shall not exceed the EGTRRA annual compensation limit for limitation years beginning after December 31. 2001. The EGTRRA annual compensation limit is $200,000, as adjusted by the Commissioner for increases in the cost of living in accordance with Section 401(a)(17)(B) of the Code. The cost-of-living adjustment in effect for a calendar year applies to any period, not exceeding 12 months, over which compensation is determined (determination period) beginning in such calendar year. If a determination period consists of fewer than 12 months, the EGTRRA annual compensation limit will be multiplied by a fraction, the numerator of which is the number of months in the determination period, and the denominator of which is 12.
      (2)   Any reference in the Plan to the limitation under Section 401(a)(17) of the Code shall mean the EGTRRA annual compensation limit set forth in this provision.
   (G)   At no time prior to the satisfaction of all liabilities under the plan with respect to members and their spouses or beneficiaries, shall any part of the corpus or income of the fund be used for or diverted to any purpose other than for their exclusive benefit.
   (H)   Uniformed Services Employment and Reemployment Rights Act. The plan shall at all times be administered in accordance with the provisions of the Uniformed Services Employment and Reemployment Rights Act, which Act is hereby incorporated by reference.
(Ord. 93-50, passed 6-8-93; Am. Ord. 2000-73, passed 9-12-00; Am. Ord. 2010-36, passed 6-22-10; Am. Ord. 2013-56, passed 5-14-13; Am. Ord. 2015-45, passed 4-14-15; Am. Ord. 2020-66, passed 9-8-20; Am. Ord. 2024-01, passed 10-10-23)