§ 39.305  DEFINITIONS.
   For the purposes of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   ACCUMULATED CONTRIBUTIONS. The sum of all amounts deducted from the compensations of a member and credited to his or her individual accumulated contributions account in the pension fund, together with regular interest thereon.
   BENEFICIARY.  Any person, except a retirant, who is in receipt of a pension or other benefit payable from the pension fund.
   BOARD.  The retirement board provided for in this subchapter.
   CHILD.  An eligible child who is an unmarried child under age 18, born to or legally adopted by the member.
   COMPENSATION.  The annual rate of salary paid a firefighter by the city for service rendered by him or her as a firefighter in the employ of the city. The word COMPENSATION shall include longevity pay increases, if any, granted him or her.
   CREDITED SERVICE. Service credited a member to the extent provided in this subchapter.
      (1)   An unmarried, dependent child born to or legally adopted by the member, irrespective of age, for which the board is provided medical proof that the child is permanently unable to hold fully self- supporting gainful employment because of mental or physical disability. Whether the child is dependent shall be determined in the discretion of the board on an individual basis. Factors which may be considered in determining dependency include, but are not limited to:
         A.   Whether the child is claimed as a dependent on another person's federal income tax return; and
         B.   Whether, and the extent to which, the child receives economic, social or other living assistance.
      (2)   The board shall decide in each individual case how often to require confirming medical proof of handicapped for continuation of benefits.
   EMPLOYER.  The city of Sioux Falls.
      (1)   The average of the annual compensations received by a member for a period of three consecutive years of credited service immediately preceding retirement. If a member has less than three years of credited service, FINAL AVERAGE COMPENSATION shall be the average of the annual compensations received for the member's total years of credited service. For any year chosen, that year's annual compensation shall include sick leave payments and vacation payments, if received in that year, but shall not include payments for mileage reimbursement, car allowance, clothing allowance and other incidental payments.
      (2)   Notwithstanding any provision to the contrary, the annual compensation of each member taken into account in determining the final average pay used to determine benefit accruals in any calendar year beginning after December 31, 2003, shall not exceed $205,000. The $205,000 limit on annual compensation shall be adjusted for cost-of-living increases in accordance with § 401(a)(17)(B) of the Internal Revenue Code. The cost-of-living adjustment in effect for a calendar year applies to annual compensation for the determination period that begins with or within the calendar year.
   FINAL COMPENSATION.  A member's regular annual rate of compensation at the time employment is last terminated with the city as a firefighter. In determining regular, annual rate of compensation, persons receiving workers' compensation or payments in lieu of sick leave shall be treated as if they had not received workers' compensation payments or payments in lieu of sick leave but had been paid their regular salary or wages during the period of time under consideration.
   FIREFIGHTER. A full-time officer or employee of the fire department of the city. The word FIREFIGHTER shall not include any civilian employee of the fire department, nor any person temporarily employed as a firefighter for an emergency, nor any person who is privately employed as a firefighter.
   FIREFIGHTER'S SALARY. The annual rate of compensation of a firefighter at step 9 or equivalent step in the pay schedule.
      (1)   All references to the Internal Revenue Code mean the Internal Revenue Code of 1986, as amended.
      (2)   The plan year is the fiscal year commencing January 1 and ending December 31.
      (3)   For 415 testing purposes, the limitation year is the calendar year.
   MEDICAL COMMITTEE. A committee of two physicians, one of whom is designated by the board, and one by or on behalf of a member, retirant or beneficiary who is claiming benefits under this subchapter. If the two physicians do not concur, the MEDICAL COMMITTEE means a committee of the two physicians and one additional member selected by them.
   MEMBER. Any person included in the membership of the pension fund.
   PENSION. An annual amount payable, from the pension fund, in equal monthly installments for life.
   PENSION FUND. Consists of:
      (1)   All sums of money or property that are contributed by gifts, devises and bequests;
      (2)   All money received by the city from the state division of insurance as its proportionate share of the insurance fund collected from the various insurance companies;
      (3)   All income derived from the investments of monies in the pension fund;
      (4)   An amount as may be annually designated by the council pursuant to law;
      (5)   All contributions by members of the pension fund; and
      (6)   All contributions by the city.
   REGULAR INTEREST. Interest at the rate or rate per annum as the board shall from time to time determine.
   RETIRANT. A member who retires with a pension payable from the pension fund.
   SERVICE.  Service rendered to the city by a person in the employ of the city as a firefighter.
      (1)   Age 55 years for a member with 20 or more years of credited service. For a member with less than 20 years of credited service at age 55 years, VOLUNTARY RETIREMENT AGE means the age at the time 20 years of credited service are acquired; or
      (2)   A member whose age and years of service, when added, equal 80 as calculated in § 39.312(a)(2).
(1957 Rev. Ords., § 2.1102; 1992 Code, § 35-87)  (Ord. 2196, passed 6-10-1963; Ord. 47-77, passed 6-20-1977; Ord. 108-85, passed 12-2-1985; Ord. 96-87, passed 11-16-1987; Ord. 110-89, passed 10-16-1989; Ord. 110-90, passed 12-3-1990; Ord. 83-93, passed 11-22-1993; Ord. 36-95, passed 3-6-1995; Ord. 127-99, passed 12-13-1999; Ord. 53-02, passed 7-8-2002; Ord. 5-05, passed 1-10-2005; Ord. 118-16, passed 12-20-2016)
   Definitions and rules of construction generally, see § 10.002