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The membership of the Firefighters' Pension Fund shall include all firefighters hired by the city prior to July 1, 2013. In all cases of doubt, the human resources director shall decide who is a member of the Firefighters' Pension Fund within the meaning of the provisions of this subchapter and applicable federal law. All firefighters hired or appointed on or after July 1, 2013, shall participate in the South Dakota Retirement System and will not be eligible for any benefits within this chapter.
(1957 Rev. Ords., § 2.1109; 1992 Code, § 35-89) (Ord. 34-91, passed 4-8-1991; Ord. 36-95, passed 3-6-1995; Ord. 24-13, passed 5-7-2013; Ord. 118-16, passed 12-20-2016)
Except as otherwise provided in this subchapter, if any member leaves the employ of the city for any reason except death and retirement, membership in the pension fund shall cease and credited service at that time shall be forfeited. If the member is reemployed by the city prior to July 1, 2013, as a firefighter, membership in the pension fund shall be restored. If the member is reemployed in any other position in the city, credited service shall not be restored. If the reemployment occurs within a period of six years after the date of leaving the employ of the city, the member's credited service last forfeited shall be restored to the member's credit, provided the member returns to the accumulated contributions account any amount withdrawn, together with regular interest from the date of withdrawal to the date of repayment. A reemployed member must notify the pension fund of the member's intention to claim or reject forfeited credited service time within 30 days after reemployment by the city or the effective date of the ordinance from which this section derives, whichever is later. Upon death or retirement, membership in the pension fund shall cease and credited service shall be used in the calculation of final benefits.
(1957 Rev. Ords., § 2.1110; 1992 Code, § 35-90) (Ord. 108-85, passed 12-2-1985; Ord. 24-13, passed 5-7-2013; Ord. 118-16, passed 12-20-2016)
Under this subchapter, the board shall fix and determine, by appropriate rules and regulations, how much service in any calendar year is equivalent to a year of service, provided, that in no case shall less than ten days of service rendered by a member in any calendar month be credited as a month of service, other than as provided in § 39.310, nor shall less than 12 months of service rendered in any calendar year be credited as a year of service, nor shall more than one year of service be credited any member for all service rendered by the member in any calendar year, nor shall any service rendered to the city by a member outside the classification of firefighter be credited the member except as provided in § 39.310.
(1957 Rev. Ords., § 2.1111; 1992 Code, § 35-91) (Ord. 34-91, passed 4-8-1991; Ord. 118-16, passed 12-20-2016)
(a) Except as provided otherwise in (b) through (e), should a firefighter, who while employed by the city, be called or enlisted in the armed service of the United States and should the person be reemployed by the city as a firefighter within one year after the date of termination of armed service, the armed service shall be credited as city service, provided the firefighter returns to the pension fund all amounts withdrawn therefrom at the time of entering, or while in, the armed service, together with regular interest thereon from the date of withdrawal to the date of repayment. In case of doubt as to the period to be so credited any member, the board shall have final power to determine that period. During the period of the armed service rendered to the federal government and until reemployment by the city as a firefighter, the firefighter's contributions to the accumulated contributions account shall be suspended and the balance standing to the firefighter's credit in the fund shall be accumulated at regular interest.
(b) Effective with respect to deaths occurring on or after January 1, 2007, while a member is performing qualified military service (as defined in chapter 43 of title 38, United States Code), to the extent required by § 401(a)(37) of the Internal Revenue Code, survivors of a member are entitled to any additional benefits that the pension fund would provide if the member had resumed employment and then died, such as accelerated vesting or survivor benefits that are contingent on the member's death while employed. In any event, a deceased member's period of qualified military service must be counted for vesting purposes.
(c) Effective with respect to deaths and/or disabilities occurring on or after January 1, 2007, while a member is performing qualified military service (as defined in chapter 43 of title 38, United States Code), to the extent permitted by § 414(u)(9) of the Internal Revenue Code, for benefit accrual purposes and in the case of death, for vesting purposes, the member shall be treated as having earned years of service for the period of qualified military service, having returned to employment on the day before the death and/or disability, and then having terminated on the date of death or disability. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.
(d) Beginning January 1, 2009, to the extent required by § 414(u)(12) of the Internal Revenue Code, an individual receiving differential wage payments (as defined under § 3401(h)(2) of the Internal Revenue Code) from an employer shall be treated as employed by that employer, and the differential wage payment shall be treated as compensation for purposes of applying the limits on annual additions under § 415(c) of the Internal Revenue Code. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.
(e) Effective December 12, 1994, notwithstanding any other provision of the pension fund law, contributions, benefits and service credit with respect to qualified military service are governed by § 414(u) of the Internal Revenue Code and the Uniformed Services Employment and Reemployment Rights Act of 1994.
(1957 Rev. Ords., § 2.1112; 1992 Code, § 35-92) (Ord. 34-91, passed 4-8-1991; Ord. 5-05, passed 1-10-2005; Ord. 118-16, passed 12-20-2016)
(a) Any member may retire upon written application filed with the board setting forth at what time, not less than 30 days nor more than 90 days subsequent to the execution and filing thereof, the member desires to be retired, provided that one of the following requirements for applicable age and service has been satisfied:
(1) The member has attained age 55 years and has 20 or more years of credited service; or
(2) The member has age and years of service which, when added, equal 80 or more. Minimum age of retirement is 50 years of age. For purposes of this division (a), AGE AT TIME OF HIRE shall mean age in years and months, rounded to the nearest whole month, subtracted from the beginning service date, rounded to the nearest whole month. When calculating eligibility, subtract from 80 the age of the member at hire date. Divide this number in half. This results in the number of years and months of service required in order to be eligible to retire. Add the required years and months of service for eligibility to the beginning service date. The beginning service date is the member's hire date plus service forfeited and repaid according to §§ 39.308 and 39.325(e).
(b) Upon retirement, the member shall receive the superannuation pension provided in § 39.315.
(c) A member shall be 100 percent vested in his or her service retirement benefit upon attaining normal retirement age as defined in paragraph (a) of this Ordinance § 39.312.
(1957 Rev. Ords., § 2.1114; 1992 Code, § 35-94) (Ord. 110-89, passed 10-16-1989; Ord. 118-16, passed 12-20-2016)
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