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Any member of the Retirement System under Sections A8.509, A8.584 and A8.587 of the Charter, who elects, pursuant to Section 16.55-2, to make contributions and receive credit as miscellaneous City and County service for all or any part of the time they were in public service, shall contribute to the Retirement Fund an amount equal to the product of:
(a) the monthly compensation earnable by said member on the date they make a lump sum payment to purchase the prior public service credit or deliver to the Retirement System a signed installment payment agreement to purchase the prior public service credit, multiplied by
(b) the normal cost percentage of the applicable miscellaneous plan as published in the most recent actuarial valuation adopted by the Retirement Board, multiplied by
(c) the number of months of prior public service being purchased.
(d) In addition, members who make payment by other than lump sum payment shall pay interest on the unpaid balance of the amount payable into the Retirement Fund under this Section, commencing on the date of the member’s election to make such contributions, at the rate of interest currently being used from time to time under the Retirement System.
Payment of the contributions required by this Section shall be made in a lump sum or by installment payments. Installment payments shall be made at times and in a manner fixed by the Retirement Board; provided, that the period for completion of such payments shall not exceed five years. All payments required by this Section must be received by the Retirement System before the date the member files the application to retire or the effective date of the member’s retirement, whichever is later.
Any member who elects to purchase credit for prior public service by installment payments may, at any time during the period for making such installment payments, complete the purchase by lump sum payment.
Except as prohibited by the Internal Revenue Service, any member who elects to purchase credit for prior public service by installment payments may, at any time prior to completion of payment for such purchase, revoke their election. Such revocation shall be in writing and shall be effective only if filed with the Retirement System. Upon such revocation of election, the member shall have the option to receive a refund of all of the contributions which they have made pursuant to such election or to receive credit for the prior public service purchased up to the date of the revocation. If said member elects to receive a refund, then they shall thereafter not have the right to elect to receive credit for the public service which was the subject of said revoked election.
All contributions made pursuant to this Section, and the interest thereon shall be considered to be and shall be administered as contributions of the member; provided that only the share of said contributions representing the member’s contributions, including interest, shall be considered when calculating benefits payable pursuant to Sections A8.509(f), A8.584-6 and A8.587-6 of the Charter.
(Added by Ord. 171-70, App. 5/28/70; amended by Ord. 308-08, File No. 080379, App. 12/16/2008; Ord. 104-23, File No. 230375, App. 6/2/2023, Eff. 7/3/2023)
Upon completion of payment of contributions in the amount specified in Section 16.55-3, the member shall be credited with miscellaneous City and County service in the amount of public service for which they have elected to receive credit as miscellaneous City and County service pursuant to Section 16.55-2. The miscellaneous City and County service with which the member is so credited shall be credited as current service.
(Added by Ord. 171-70, App. 5/28/70; amended by Ord. 308-08, File No. 080379, App. 12/16/2008; Ord. 104-23, File No. 230375, App. 6/2/2023, Eff. 7/3/2023)
This Section shall extend the following rights in the Retirement System to members of any other public agency retirement system (hereinafter “reciprocal system”) which adopts similar reciprocal provisions in their retirement ordinances or plans pursuant to Sections 20042, 20043, 31840.2 and 45310.5 of the Government Code, and who by contract agree to extend the benefits thereof to the Retirement System; provided that such member enters employment and becomes a member under the Retirement System of the reciprocal system within six months of terminating their employment under such other reciprocal system or the Retirement System.
(a) Notwithstanding any provisions of the Retirement System or a reciprocal system plan in the matter of vesting, any member subject to Charter Sections 8.509, 8.559, 8.584, 8.585, 8.586 and 8.588 whose movement between systems occurs as herein specified shall have the right to elect to leave their accumulated contributions on deposit irrespective of the amount of such contributions or length of service. Interest on said accumulated contributions shall accrue at plan rates. If a member does not vest or qualify for a reciprocal benefit the member shall receive a refund of contributions plus interest.
(b) The average monthly salary during any period of service as a member of a reciprocal system shall be considered compensation earned or earnable by a member of the Retirement System for purposes of computing final average compensation for such member according to the applicable Charter provisions, provided the member retires concurrently under both systems and is credited with such period of service under one reciprocal system at the time of retirement.
(c) For the sole purpose of meeting minimum service qualifications for benefits and retirement allowances under the Retirement System, service shall also include service rendered as an officer or employee of a reciprocal system if the salary for such service constitutes compensation earned or earnable by a member of this system. For police and fire members of the Retirement System subject to Charter Sections 8.559, 8.585, 8.586 and 8.588, if Retirement System service is less than 25 years at the time of retirement, the member shall receive a pro rata portion of the benefit for 25 years of service.
Police and fire members of the Retirement System subject to Charter Sections 8.559, 8.585, 8.586 and 8.588, with 25 or more years of service credit with the Retirement System, shall receive benefits based on Retirement System service only as defined by Charter Sections 8.559, 8.585, 8.586 and 8.588.
(d) Any retirement or death allowance payable to or on account of a police or fire member of the Retirement System subject to Charter Sections 8.559 and 8.585 shall be adjusted in accordance with the provisions of Charter Sections 8.559-6 and 8.585-6, provided that any increase or decrease shall be related to the rank or position that said member held for at least one year immediately prior to terminating City service and provided further that if the member's accrued service credit is less than 25 years, the Charter Section 8.559-6 and 8.585-6 adjustments will be multiplied by a fraction where the denominator is 25 and the numerator is equal to the member's accrued service credit at the date of termination of City service.
(e) A member shall be retired for disability and receive a retirement allowance based on the service credited to the member at the time of retirement during any period in which they receive a disability retirement allowance under a reciprocal system; provided, that such allowance shall not exceed an amount which when added to the allowance paid under the reciprocal system equals the allowance which would be paid for a non-service connected disability if all the member’s service had been credited under the reciprocal system; and provided further, that such allowance shall in no event be less than an annuity which is the actuarial equivalent of the member’s contributions, whether or not the disability is for service connected reasons. The minimum allowance provisions of the City Charter will not be applied if the member has less than 10 years of credited service under the Retirement System. In such a case, the disability allowance paid by the Retirement System shall be based on San Francisco service only.
(f) The death benefit for a member who dies from non-industrial causes as a member of a reciprocal system shall not exceed an amount which when added to the death benefit paid for such member under the reciprocal system equals the death benefit payable under that system had all reciprocal service been rendered under that system; provided, however, that such death benefit shall be at least the amount of the member's accumulated contributions in the Retirement System. If death is caused by industrial injury or disease in the reciprocal system, the death benefit shall be the amount of the member's accumulated contributions in the Retirement System. For a member of the Retirement System who dies from non-industrial causes, the minimum allowance provisions will not be applied if the member needs service rendered in a reciprocal system to meet mini-mum service qualification for a survivor allowance. In such a case, the allowance paid by the Retirement System shall be based on San Francisco service only.
(g) The Retirement Board shall on the request of a reciprocal system supply information and data necessary for administration of such system as it is affected by membership in and service credited under the Retirement System.
(h) Interpretation of this Section shall be made consistent with the City Charter and with reference to interpretations that have been made relative to the reciprocal benefit provisions of the Public Employees' Retirement System and 1937 County Employees' Retirement Act upon which this Section is based and which this Section is intended to implement. This Section shall not apply to members who transfer solely within the Retirement System between miscellaneous, police and fire plans.
(i) These provisions shall apply only to a member whose termination and entry into employment resulting in a change in membership from the Retirement System to such other reciprocal system or from such other reciprocal system to the Retirement System occurred after such acceptance by the Board of Supervisors or after the effective date specified in the agreement; provided, however, that provisions relating to computation of final compensation shall apply to any other member if such provision would have applied had the termination and entry into employment occurred after such acceptance or determination by a system's governing board.
(j) Reciprocal rights under this Section shall be modified as necessary to conform to amendments to the Public Employees' Retirement Law or the County Employees' Retirement Law of 1937 as provided in Government Code Section 20042.
(Added by Ord. 275-88, App. 6/29/88; amended by Ord. 371-90, App. 11/13/90; Ord. 104-23, File No. 230375, App. 6/2/2023, Eff. 7/3/2023)
(a) When Internal Reciprocity Applies. Subject to the provisions of Charter Section 8.500-1, including but not limited to the effective dates therein, when a person ceases to be a member of the Retirement System under Charter Section 8.509, 8.559, 8.584, 8.585, 8.586 or 8.588, or is granted a leave of absence to work in another city position, and then within six months, again becomes a member of the Retirement System under a different set of Charter provisions, this section shall allow such member to receive reciprocal benefits within the Retirement System if the member retires concurrently under all benefit provisions.
(b) Summary of Internal Reciprocity. Reciprocal benefits within the Retirement System shall mean that: (1) all service credit earned within the Retirement System shall be used for qualification purposes, (2) final compensation shall include compensation earned while a member under any set of Charter provisions and (3) pension benefit calculations shall be prorated based on service credit earned and determined according to the provisions and percentages specified under each set of Charter sections.
(c) Procedures. Notwithstanding any provisions of the Retirement System concerning vesting, on and after April 1, 1993, any member whose movement between different sets of Charter provisions occurs as specified in Paragraph (a), shall have the right to elect on the form specified by the Retirement System to leave their accumulated contributions on deposit irrespective of the amount of such contributions or the length of service. Interest on said accumulated contributions shall continue to accrue at plan rates. If the member does not qualify for reciprocal benefits or vest, the member shall receive a refund of contributions plus interest.
Members of the retirement system on and after April 1, 1993, who received refunds of pension contributions prior to April 1, 1993 for periods of membership that would otherwise qualify for reciprocity benefits within the Retirement System, may redeposit those contributions plus interest at plan rates at any time before death or retirement, whichever occurs first, and qualify for reciprocity within the Retirement System.
Members of the Retirement System on and after April 1, 1993, who had periods of City employment prior to becoming members of the Retirement System that would otherwise qualify for reciprocity benefits within the Retirement System, may receive service credit by paying member contributions plus interest at plan rates based on the compensation received during those periods of employment at any time before death or retirement, whichever occurs first, and qualify for reciprocity within the Retirement System.
(d) Final Compensation. Average final compensation shall be based on all compensation earned or earnable by a member during any period of membership under the Retirement System, provided that the member is credited with such period of service at the time of retirement and provided further that pension benefit calculations shall be prorated based on service credit earned and determined according to the provisions, including, but not limited to the final compensation provisions, and percentages specified under each set of Charter provisions.
(e) Qualification Purposes. For the sole purpose of meeting minimum service qualifications for benefits and retirement allowances under the Retirement System, service shall include any service credit earned under the Charter provisions of the Retirement System as described in Paragraph (a) above.
For police and fire members of the Retirement System, if service credit as defined by Charter Sections 8.559-10, 8.585-10, 8.586-10 and 8.588-10 is less than 25 years at the time of retirement, the member shall receive a pro rata portion of the benefit for 25 years of service. Police and fire members of the Retirement System with 25 or more years of service credit with the Retirement System, shall receive police and fire benefits based only on the portion of Retirement System service credit defined by Charter Sections 8.559-10, 8.585-10, 8.586-10 and 8.588-10; they shall receive miscellaneous retirement benefits based only on the portion of Retirement System service credit earned under Charter Sections 8.509 and 8.584.
Any retirement or death allowance payable to or on account of a police or fire member of the Retirement System subject to Charter Sections 8.559 and 8.585 shall be adjusted in accordance with the provisions of Charter Section 8.559-6 and 8.585-6, provided that any increase or decrease shall be related to the rank or position that said member held for at least one year immediately prior to terminating police or fire service and provided further that if the member's accrued service credit under Charter Section 8.559-10 or 8.585-10 is less than 25 years, the Charter Section 8.559-6 and 8.585-6 adjustments will be multiplied by a fraction where the denominator is 25 and the numerator is equal to the member's accrued service credit under Charter Section 8.559-10 or 8.585-10.
(g) Disability Benefits. When a member is retired for disability, they shall receive a disability retirement allowance based on all service credit earned in the retirement system provided that the disability allowance allowed under any earlier set of Charter provisions shall not exceed an amount which when added to the allowance provided under the current set of Charter provisions equals the allowance which would be paid for a nonservice connected disability if all the member’s service had been credited under the set of Charter provisions in which the member was last active prior to the effective date of their disability retirement. If a member is retired for a service connected disability under Charter Sections 8.559, 8.585, 8.586 or 8.588, then they will be entitled to an additional refund or vesting benefit under the provisions of Charter Sections 8.509 or 8.584.
(h) Death Benefits. If an active member, under Charter Sections 8.559, 8.585, 8.586 or 8.588, dies by reason of an industrial injury or illness, then the death benefit may include the refund of the member's accumulated contributions in the Retirement System relating to service credit under Charter Sections 8.509 and 8.584. In all other death cases, the death benefit shall not exceed an amount which equals the death benefit payable had all reciprocal service been rendered under the plan in which the member was active immediately before the time they died.
(i) Interpretation Consistent With PERS. Interpretation of this section shall be made consistent with the Charter Section 8.500-1 and with reference to interpretations that have been made relative to the reciprocal benefit provisions of the Public Employees' Retirement System and The 1937 County Employees' Retirement Act. This section shall apply to members who transfer solely within the Retirement System as described in Paragraph (a) above.
(j) Concurrent Accrual of Benefits Prohibited. With the exception of adult hourly credits, members shall not accrue pension benefits concurrently under Charter Section 8.509, 8.559, 8.584, 8.585, 8.586 or 8.588. For internal reciprocity purposes, a person shall be deemed to be an active member under only the set of Charter provisions as determined by their pension contributions at the time of any particular pension event.
(Added by Ord. 231-93, App. 7/22/93; Ord. 104-23, File No. 230375, App. 6/2/2023, Eff. 7/3/2023)
SEC. 16.56. WITHDRAWAL OF ACCUMULATED ADDITIONAL CONTRIBUTIONS MADE PURSUANT TO SECTION 16.55-5.
Any person who is a member of the San Francisco City and County Employees' Retirement System and has made additional contributions pursuant to Administrative Code Section 16.55 shall have the right to elect, in writing on a form furnished by the system and to be filed at the office of said system, to withdraw forthwith all or any part of his accumulated additional contributions and to receive repayment in a lump sum; provided, however, that the right of withdrawal of said funds shall be limited to not more than three in number during said employee's tenure of employment in the City and County service and membership in the Retirement System.
(Amended by Ord. 226-66, App. 9/1/66)
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