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No person retired for service or disability and in receipt of a retirement allowance under the Retirement System shall serve in any elective or appointive position in the City and County service, including membership on boards and commissions, nor shall such person receive any payment for service rendered to the City and County after retirement; provided, that this section shall not apply to an election officer or juror or any person elected to a City office, who waives pension payments under Section 16.87.
(Bill No. 1125, Ord. No. 4.073(C.S.), Sec 59; amended by Ord. 326-00, File No. 001921, App. 12/28/2000)
(a) “Beneficiary” means any person, or Special Needs Trust, as defined in subsection (b), except a corporation, designated by a member or a retired member to receive a benefit payable on account of the death of a member or a retired member. A member or retired member may also name the member’s estate or trust as a beneficiary for any lump sum death benefits. If there is no effective beneficiary designation the benefit shall be paid to the estate of the member.
(b) “Special Needs Trust” means an irrevocable trust with all the following characteristics:
(1) The trust satisfies the requirements of Section 1396p(d)(4)(A) of Title 42 of the United State1
Code, as amended from time to time.
(2) The trust satisfies Section 1.401(a)(9)-4 of Title 26 of the Code of Federal Regulations, as amended from time to time.
(3) The trust is for the sole benefit of a single, primary beneficiary.
(4) The trust identifies the beneficiary by name, date of birth, and social security number.
(5) The trust includes an affirmative duty by the trustee to inform the retirement system of the death of the trust’s beneficiary or any change in the trust’s status. The trustee must immediately return to the retirement system any payments received by the trust following the trust beneficiary’s death or revocation of the trust.
(Amended by Ord. 296-83, App. 5/27/83; Ord. 326-00, File No. 001921, App. 12/28/2000; Ord. 259-22, File No. 221024, App. 12/22/2022, Eff. 1/22/2023)
CODIFICATION NOTE
(a) The member shall certify that the Special Needs Trust complies with all requirements in clause A-6 of Section 1.401(a)(9)-4 of Title 26 of the Code of Federal Regulations, as amended from time to time, and requirements and conditions in this subsection (a) and Section 16.79(b). The certification shall be submitted to the retirement system at the time a member elects a beneficiary, and is required for the election to be valid. The certification shall be in the form of a declaration signed under penalty of perjury by the member and by all then-acting trustees of the Special Needs Trust.
(b) For the purpose of determining eligibility for, and the amount and duration of, benefits under the plan, the beneficiary of the Special Needs Trust, who is the beneficiary with respect to the Special Needs Trust’s interest in the member’s benefit, shall be considered the designated option beneficiary.
(c) The member or trustee of the Special Needs Trust shall provide to the retirement system a copy of the trust instrument at the time of the beneficiary designation. Failure to do so shall render the designation invalid.
(d) After the member’s death, the then-acting trustee or trustees of the Special Needs Trust shall provide a certification that includes each of the declarations prescribed by clause A-6 of Section 1.401(a)(9)-4 of Title 26 of the Code of Federal Regulations, as amended from time to time, and a declaration that the Special Needs Trust meets the requirements and conditions provided in this subsection (d). The certification by the trustee or trustees of the Special Needs Trust shall be submitted to the Retirement System upon the member’s death and shall additionally certify that the Special Needs Trust has not been revoked, modified, or amended in any manner which would cause the representations contained in the certification to be incorrect. The certification shall contain a statement that it is being signed by all of the then-acting trustees of the Special Needs Trust and shall be in the form of a declaration signed by all the then-acting trustees.
(e) The Retirement Board shall not be required to determine the powers of a trustee or the validity of a Special Needs Trust or of any of the terms of a Special Needs Trust that is elected as a beneficiary or option beneficiary. Such a determination by the Retirement Board shall not be inferred from the fact that a member or trustee has provided a copy of all or part of the trust instrument to the retirement system. The certification under subsection (a) by the member or trustee must state that the trustee has the powers declared therein and that the Special Needs Trust meets the enumerated requirements in Section 16.79(b). Payment of benefits to a Special Needs Trust pursuant to the Retirement Board’s determination of the existence, identity, or other facts relating to entitlement of the Special Needs Trust to receive a benefit under this Chapter 16 constitutes a complete discharge and release of the Retirement Board, retirement system, and Retirement Plan from liability for the benefit.
(Added by Ord. 259-22, File No. 221024, App. 12/22/2022, Eff. 1/22/2023)
(a) Death in Performance of Duty. Upon the death of any person who is a member under Section A8.540 or A8.565 of the Charter, if such death shall result from performance of duty as prescribed in such sections, respectively, or if such death in the case of members under Section A8.565 of the Charter shall occur after qualification for service retirement, there shall be paid to the surviving spouse, children, or parents of such member, the benefits provided in such sections, for members at January 8, 1932, of the Police and Fire Departments, upon death resulting from the performance of duty and upon death occurring after qualification for service retirement. If such death after qualification for service retirement shall not result from the performance of duty and if there be no surviving spouse, children, or parents to whom benefits are payable under this subsection (a), the benefits provided in the next following subsection (b) shall be paid to the beneficiary nominated by the member as prescribed therein.
(b) Death Not in Performance of Duty. Upon the death before retirement, if such death be not included under subsection (a) of this Section 16.80, of a member while in the city service, or within four months after the discontinuance of city service, or while physically or mentally incapacitated for performance of duty, if such incapacity has been continuous from discontinuance of city service, the retirement system shall be liable for a death benefit, which, if an amount be due under subsection (b)(3), and if there be a surviving spouse or surviving children, shall be paid in monthly installments and to the surviving spouse and children as prescribed therein; otherwise, such death benefit shall be paid to the member’s estate, or to such person, or Special Needs Trust, as the member has nominated or shall nominate by written designation duly executed and filed with the Retirement Board, and such death benefit shall consist of:
(1) The member’s accumulated contributions, and in addition thereto:
(2) An amount equal to the compensation earnable by the member during the six months immediately preceding their death, and
(3) An amount sufficient, when added to the amounts provided in subsections (b)(1) and (2), to provide, when applied according to mortality tables adopted by the Retirement Board, a monthly death benefit equal to ½ of the monthly compensation earnable by such member during the 10 years immediately preceding the member’s death, to be paid to the surviving spouse to whom such member was married prior to sustaining the injury, to continue as long as the surviving spouse shall live or until remarriage or subsequent domestic partnership; or, if there be no surviving spouse, or if the spouse die before any child of such deceased member shall have attained the age of 16 years, then to the member’s child or children under such age collectively, to continue until every such child dies or attains such age. If payment of the allowance be stopped because of remarriage of the surviving spouse or attainment of the age of 16 years by a child, before the sum of monthly payment made shall equal the sum of the amounts provided in subsections(b)(1) and (2), then an amount equal to the difference between such sums shall be paid in one amount to the remarried surviving spouse; or, if there be none, to the surviving children of the deceased member, to share and share alike.
(c) Designation of Beneficiary. A member, or a beneficiary who is otherwise eligible for a monthly allowance after the death of a member, may elect, by written designation duly executed and filed with the Retirement Board, to have the death benefit provided in this Section 16.80 paid in monthly or annual installments instead of in one lump sum, subject to such rules and regulations as the Boardoard1
may adopt.
(d) Death After Retirement. Upon the death of any person, except persons referred to in Sections A8.542 and A8.566 of the Charter, after retirement and while receiving a retirement allowance from the retirement system, there shall be paid to the person’s estate or to such person, or Special Needs Trust, as the person shall have nominated by written designation duly executed and filed with the Retirement Board, the sum of $100 for each completed year of city service credited to the person at the time of their retirement, but the total amount paid shall not exceed $3,000; provided, that the sum so paid upon the death of a person who was receiving a retirement allowance under the San Francisco City and County Employees’ Retirement System on January 8, 1932, or of a person who became a member of the retirement system by reason of status as an employee of the public utility acquired by the City shall be not less than $500, regardless of the City service credited. If such deceased person was retired as a member under Sections A8.507 or A8.509 of the Charter and their retirement was first effective on or after April 1, 1966, an allowance shall be paid to the member’s surviving spouse, until their death or remarriage, equal to ½ of the member’s retirement allowance as it was prior to optional modification and prior to reduction as provided in subsection (a) of Charter Section A8.514, but exclusive of the part of such allowance which was provided by additional contributions. No allowance, however, shall be paid under this Section 16.80 to a surviving spouse unless they were married to, or in a domestic partnership with, the member at least one year prior to the member’s death. If the member leaves no such surviving spouse, or if the surviving spouse should die, remarry, or enter into a subsequent domestic partnership before every child of such deceased retired person attains the age of 18 years, then the allowance which such surviving spouse would have received had they lived and not remarried, shall be paid to the member’s child or children under said age, collectively, to continue until every such child dies or attains said age, provided that no child shall receive any allowance after marrying or attaining the age of 18 years. If the member, at retirement, has no surviving spouse who upon the member’s death would qualify to receive the allowance provided in this subsection (d), they may elect an option, as provided under Section 16.75 of this Code, with respect to all of the member’s allowance but if at retirement, they have such a surviving spouse, the member may elect such option only with respect to that part of their retirement allowance, prior to reduction as provided in Charter Section A8.514, which is in excess of the allowance which would be paid to the surviving spouse under this subsection (d). The funds for payments under this subsection (d) shall be derived:
(2) With respect to persons retired as members under Charter Sections A8.507, A8.543, and A8.567 from the accumulated contributions of the City held to meet the obligation of the City on account of benefits that have been granted and on account of prior service of members. Upon the death of any person after retirement and while receiving a pension under Sections A8.542 or A8.566 of the Charter, as a retired member of the Police or Fire Department, there shall be paid to their estate or to such person, or Special Needs Trust, as they shall have nominated by written designation duly executed and filed with the Retirement Board, the sum of $3,000. The death benefits provided in this paragraph with respect to persons retired under Charter Sections A8.542 or A8.566, shall be funded by contributions to the retirement system by the City which shall not be less in any fiscal year than the amount of such benefits paid during said year.
(e) Revocation of Nomination of Beneficiary. A person, while a member or after retirement, shall have the right to revoke the nomination of a beneficiary made by the member under the retirement system, and to nominate a beneficiary in lieu thereof, all by written designation duly executed and filed with the Retirement Board; provided, that this right shall not extend to beneficiaries nominated under Options 2 and 3 of Section 16.75 of this Code, nor shall it extend to dependents designated as beneficiaries by State law, the Charter or this Article IV, to receive benefits payable on account of death or disability incurred in the performance of duty.
(Amended by Ord. 53-85, App. 2/2/84; Ord. 326-00, File No. 001921, App. 12/28/2000; Ord. 259-22, File No. 221024, App. 12/22/2022, Eff. 1/22/2023)
CODIFICATION NOTE
1. So in Ord. 259-22.
Upon the death on or after the effective date of this Section of a person who at the time of his death was receiving a retirement allowance as a person retired under Section 8.507 or 8.509 of the Charter and whose retirement allowance was first effective prior to April 1, 1966, an allowance shall be paid to his widow, until her death or remarriage, equal to ½ of his retirement allowance as it was prior to optional modification and prior to reduction as provided in Subsection (A) of Section 8.514 of the Charter, but exclusive of the part of such allowance which was provided by additional contributions. No allowance, however, shall be paid under this Section to a widow unless she was married to such retired person at least one year prior to his retirement. If he leaves no such widow, or if she dies or remarries before every child of such deceased retired person attains the age of 18 years, the allowance which such widow would have received had she lived and not remarried shall be paid to his child or children under said age, collectively, to continue until every such child dies or attains said age; provided, that no child shall receive any allowance after marrying or attaining the age of 18 years; it is provided however, that:
(a) If on the effective date of this Section, such a retired person has a wife who upon his death would qualify as a widow to receive the allowance provided in this subsection; and
(b) If such person at the time of his retirement elected Option 2 or Option 3 as provided under Section 16.75 of this Code; then
(c) The allowance of such retired person shall be recomputed as of the effective date of this Section, so that the option so elected shall apply only with respect to that part of his retirement allowance, prior to reduction as provided in Charter Section 8.514, which is in excess of the allowance which would be paid to his widow under this paragraph.
The funds for payments under this Section shall be derived in the same manner as provided in Paragraphs (1) and (2) of Subsection (d) of Section 16.80 of this Code for other benefits payable on account of the death of retired persons.
This Section does not give any person retired prior to April 1, 1966, or his successors in interest, any claim or right against the City and County for any increase in or modification of any retirement allowance in effect prior to April 1, 1966, other than as specifically provided in this Section; nor for any increase in allowances paid or payable prior to the effective date of this Section.
(Added by Ord. 152-67, App. 6/21/67)
Upon the death on or after the effective date of this Section of a person who at the time of his death was receiving a retirement allowance as a person retired under Section 8.507 or 8.509 of the Charter and whose retirement allowance was first effective prior to April 1, 1966, the allowance provided pursuant to Section 16.80-1 of this Code shall be payable to his widow, notwithstanding the requirement of Section 16.80-1 that such widow shall have been married to such person at least one year prior to his retirement, provided, however, that no such allowance shall be payable to such widow unless she was married to such person (1) at least one year prior to such person's death if she married him prior to his retirement, or (2) at least two years prior to such person's death if she married him after his retirement.
(Added by Ord. 133-69, App. 4/18/69)
The provisions of this Section 16.80-3 shall apply only to retirement allowances which on the effective date of this Section are being paid under Option 3 to widows of persons who:
(a) Died prior to the effective date of Section 16.80-1 of this Code, and
(b) At the time of their deaths were receiving retirement allowances first effective prior to April 1, 1966, as persons retired under Section 8.507 or Section 8.509 of the Charter.
Effective July 1, 1972, said Option 3 with respect to each of said retirement allowances is hereby revoked and for time on and after July 1, 1972, each such widow shall receive an allowance in an amount equal to ½ of her husband's retirement allowance as it was prior to optional modification under said Option 3.
The provisions of this Section 16.80-3 shall not give any beneficiary, or her successors in interest, any claim or right against the City and County for any increase in or modification of any retirement allowance in effect prior to April 1, 1966, other than as specifically provided in this Section; nor for any increase in allowance paid or payable for time prior to July 1, 1972.
(Added by Ord. 212-72, App. 8/1/72)
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