DIVISION 1. TYPES OF RETIREMENT AND BENEFITS

Sec. 22-30. Definitions.

   Sec. 22-30(a). "Accrued benefit" means the amount of the retirement benefit that the member has earned as of any particular date, based on the member's average final monthly compensation and credited service as of the date of the calculation.

   Sec. 22-30(b). "Accrued service" means a member's service credit under the system for vesting and benefit accrual purposes which is earned (1) for personal service rendered to the city in exchange for compensation (including certain approved leaves of absence), (2) for accrued and unused leave earned during employment with the city prior to entering the end of service program (subject to the restrictions set forth in section 22-36(b)(2)), or (3) in connection with a direct trustee-to-trustee transfer from the Arizona State Retirement System pursuant to section 22-36(c)(1). With regard to the accrued service earned pursuant to (1) or (2) above, a member shall earn 1/2080 of a year of service credit for each hour of compensation. A member who is compensated on less than a full-time basis shall receive credit for a proportionate part of a full year of accrued service. Accrued service shall be expressed as whole and fractional years.

   Sec. 22-30(c). "Accumulated contributions account" means the sum of all member contributions made by the employee, not to include employer contributions, and the interest credited to the member contributions during the period the member contributions are on deposit with the Tucson Supplemental Retirement System.

   Sec. 22-30(d). "Actuarial Equivalent" means a Retirement Benefit payment option of equal value to another Retirement Benefit payment option, computed on the basis of appropriate actuarial assumptions. The Board shall determine, in accordance with Section 22-44(h), the applicable mortality table and interest rates, which shall be used in making Actuarial Equivalent determinations under the System, upon receipt of advice and experience analysis from the System actuary. The actuarial assumptions approved by the Board shall be set forth in an "Addendum to TSRS Code Sec. 22-30(d) – TSRS Actuarial Assumptions" (the "Addendum") which shall be updated by the Board from time to time as necessary. The Addendum shall be maintained in the offices of the System Administrator.

   Sec. 22-30(e). "Additional service" means whole and fractional years of additional service credit which is purchased by the member in accordance with section 22-36(c)(2) through section 22-36(g). Additional service is recognized for benefit accrual and benefit eligibility purposes hereunder, but is not recognized for vesting purposes.

   Sec. 22-30(f). "Adjusted income base" means, for the purposes of section 22-39(f), the member's compensation as of the member's termination date, adjusted thereafter for each fiscal year of disability retirement to approximate the average compensation increase for active employees of the city. The member's termination date compensation shall be adjusted annually by the sum of (1) the actual city wide cost of living percentage increase for active employees funded by the city in the applicable fiscal year, plus (2) a three and eight-tenths percent (3.8%) average merit increase for any fiscal year during which merit increases for active employees are funded by the city. The adjusted income base shall be determined by the board, in its discretion and on a uniform and non-discriminatory basis, for any disabled member.

   Sec. 22-30(g). "Alternate payee" means member's spouse, former spouse or dependent children/step-children or person identified as an alternate payee in a plan approved domestic relations or child support order.

   Sec. 22-30(h). "Annual required contribution" or "ARC" means the annual amount necessary to fund all employee segment normal cost amounts plus that amount necessary to satisfy the annual amortization requirements for the system's unfunded accrued liability, as determined by the system's actuary in accordance with sound actuarial principles, and as set by the board on a fiscal year basis. The annual required contribution is expressed as a percentage of the city's active member payroll costs for a fiscal year. Changes in accrued liabilities and actuarial experience may increase or decrease the annual required contribution.

   Sec. 22-30(i). "Average final monthly compensation" or "AFMC" means the member's average compensation for the applicable employment period, as defined below, within the one hundred twenty (120) months immediately preceding the member's termination date, during which the member's compensation was the highest. The "applicable employment period" for a tier I member shall be a period of thirty-six (36) consecutive calendar months of employment with the city and the "applicable employment period" for a tier II member shall be a period of sixty (60) consecutive calendar months of employment with the city. If the member has less than the number of consecutive calendar months of employment required for the applicable employment period calculation (thirty-six (36) months or sixty (60) months), the AFMC shall be the average of the compensation earned by the member during the period of employment with the city. For tier I members, accumulated unused vacation and sick leave hours shall be included in the thirty-six (36) month period at the member's final pay rate, with an equal number of hours subtracted from the beginning of the thirty-six (36) month period, provided that the member contribution requirements of section 22-34(f) are satisfied and that the inclusion of the accumulated unused vacation and sick leave hours does not result in a decrease in the AFMC. Accumulated unused vacation and sick leave hours shall not be included in the calculation of average final monthly compensation for tier II members. The calculation of average final monthly compensation is subject to the special adjustment rules set forth in section 22-43(b) (part-time employment) and section 22-43(c) (unpaid authorized leave). For the period beginning on July 1, 2009, and ending on June 30, 2010, any active member who is subject to a reduction in pay in lieu of furlough shall continue to receive compensation credit for purposes of AFMC calculation during the reduction period at the rate of pay in effect for the member immediately preceding the pay reductions in lieu of furlough.

   Sec. 22-30(j). "Beneficiary" means any person(s), trust or estate entitled to receive benefits under this article as designated by a member of the system in accordance with section 22-33(f).

   Sec. 22-30(k). "Board" means the Tucson Supplemental Retirement System Board of Trustees.

   Sec. 22-30(l). "Code" means the Internal Revenue Code of 1986, as amended.

   Sec. 22-30(m). "Compensation" means base salary, vacation and sick leave pay and worker's compensation pay equal to base salary for which an employee in a covered position receives credited service. In certain cases and pursuant to the provisions of this article, compensation may be imputed to hours included in credited service for which no services are performed. Compensation cannot be earned after retirement.

   Sec. 22-30(n). "Credited service" means the accrued service and additional service to which the member or the member's beneficiary shall be entitled.

   Sec. 22-30(o). "Death benefit" means the cash lump sum payable upon the death of a vested member and equal to two (2) times the value of the deceased member's accumulated contributions account.

   Sec. 22-30(p). "Disability retirement benefit" means the retirement benefit payable to a member who is qualified for disability retirement as set forth in section 22-39(a) and which is calculated in accordance with section 22-39(c).

   Sec. 22-30(q). "Domestic relations order" means any judgment, decree, order or approval of a property settlement agreement entered in a court of competent jurisdiction and issued pursuant to a state domestic relations law that relates to the provision of child support, alimony payments, or marital property rights to a spouse, former spouse, child or other dependent of a member.

   Sec. 22-30(r). "Early retirement benefit" means the retirement benefit payable to a member who is eligible for early retirement as set forth in section 22-37(a)(1)(B) and which is calculated in accordance with section 22-37(b).

   Sec. 22-30(s). "Employee segment normal cost" means the annual amount necessary to fund the benefits accrued under the system in a particular year based on member service and compensation, by each employee segments eligible for membership in the system for which the system actuary shall perform employee segment normal cost calculations: (i) members hired by the city prior to July 1, 2006, (ii) tier I members hired by the city on or after July 1, 2006, and (iii) tier II members.

   Sec. 22-30(t). "Employer contribution" means the difference between the annual required contribution and the member contribution rate, determined on a fiscal year basis.

   Sec. 22-30(u). "Interest" means the annual rate or rates of interest declared by the board from time to time in accordance with the provisions of section 22-44(h) and credited to the members' accumulated contributions accounts in accordance with the board's declaration. Interest is credited as simple interest with no compounding and is deposited two (2) times per year, subject to the authority of the board to modify the Interest crediting method from time to time.

   Sec. 22-30(v). "Legal or personal representative" means the court appointed or duly authorized legal representative of an employee, a member, an estate or a minor child.

   Sec. 22-30(w). "Member" means an employee who is eligible to accrue retirement benefits under the system or, as the context may indicate, a former employee who has accrued refund rights or retirement benefits under the system.

   Sec. 22-30(x). "Member contribution rate" means the portion of the annual required contribution to be paid by the members in any particular fiscal year, determined in accordance with section 22-34(a) or section 22-34(b), as applicable.

   Sec. 22-30(y). "Normal retirement age" means the age at which a member is eligible for a normal service retirement. For tier I members hired by the city prior to July 1, 2009, the normal retirement age is sixty-two (62). For tier I members hired by the city on or after July 1, 2009, and prior to July 1, 2011, the normal retirement age is the later of the member's sixty-second (62nd) birthday or the date on which the member is credited with at least five (5) years of accrued service. For tier II members, the normal retirement age is the later of the member's sixty-fifth (65th) birthday or the date on which the member is credited with at least five (5) years of accrued service.

   Sec. 22-30(z). "Normal retirement benefit" means the retirement benefit payable to a member who is eligible for a normal service retirement as set forth in section 22-37(a)(1)(A). For tier I members, the normal retirement benefit shall equal two and twenty-five one hundredths (2.25) percent of the member's average final monthly compensation multiplied by the number of years of the member's total credited service. For tier II members, the normal retirement benefit shall equal two and no one hundredths (2.00) percent of the member's average final monthly compensation multiplied by the number of years of the member's total credited service.

   Sec. 22-30(aa) "Prior government or military service" means time as an employee of the United States government, a state of the United States, a political subdivision of a state, this political subdivision, a tribal government (with the exception of any services rendered to the tribal government after January 1, 2007, which were commercial in nature), the Armed Forces of the United States, a state's National Guard, the reserves of any military establishment of the United States or any state whether on active or reserve duty; and, such service is not treated as credited service with any other retirement system for which the member is entitled to receive a benefit.

   Sec. 22-30(bb). "Qualified military service" means service in the uniformed services of the United States, as defined in section 414(u)(5) of the Code.

   Sec. 22-30(cc). "Retirement benefit" means the monthly benefit payable to a member who satisfies the conditions for normal retirement, early retirement, deferred retirement or disability retirement.

   Sec. 22-30(dd). "Retirement points rule" means, for tier I members, the rule of eighty (80). The rule of eighty (80) is defined as the sum of the member's age and years of credited service equaling at least eighty (80). For tier II members, the "retirement points rule" means the rule of eighty-five (85). The rule of eighty-five (85) is defined as the sum of the member's age and years of crediting service equaling at least eighty-five (85); provided, however, that the member is at least sixty (60) years of age.

   Sec. 22-30(ee). "Spouse" means the lawfully recognized husband or wife of a member. The term "spouse" also includes the domestic partner of a member, provided that the member files a valid a domestic partnership registration statement with the city's finance department, in accordance with chapter 17, article IX of the Tucson Code, as amended. With regard to domestic partners, the system administrator may rely exclusively on the finance department's domestic partnership records. In its discretion, the system administrator may require any member or purported spouse to produce reasonable documentation of an individual's status as a spouse hereunder.

   Sec. 22-30(ff). "System" means the Tucson Supplemental Retirement System, as set forth in the chapter 22, article III of the Tucson City Code, as amended.

   Sec. 22-30(gg). "Termination date" means the member's last day of active employment with the city as the result of resignation, discharge, layoff, retirement, death or total and permanent disability.

   Sec. 22-30(hh). "Tier I member" means a member who was hired by the city prior to July 1, 2011. A rehired member shall reenter the system as a tier I member only if all of the following conditions are satisfied as of the date of rehire: (1) The rehired employee was a tier I member of the system during the employee's previous employment with the city, (2) the rehired employee was a vested member as of the most recent termination date, and (3) the rehired employee has not requested a refund of the member's accumulated contributions account or a transfer of his accrued benefit in accordance with section 22-41. All other rehired members shall reenter the system as tier II members.

   Sec. 22-30(ii). "Tier II member" means a member who was hired by the city on or after july 1, 2011, or a rehired member who is not entitled to be a tier I member as set forth in section 22-30(gg).

   Sec. 22.30(jj). "Total and permanent disability" means the inability to engage in any substantial gainful activity with the city by reason of any medically determinable physical or mental impairment that can be expected to result in death or continue for a long and indefinite duration. If the Social Security Administration determines that a member is totally and permanently disabled for purposes of Social Security Disability Insurance, the Social Security Administration's determination shall be treated as strong evidence of total and permanent disability; provided, however, that the Board shall make an independent determination of the date on which any disability retirement benefit shall commence in accordance with section 22-39(b).

   Sec. 22.30(kk). "Trust fund" means the custodial or trust account(s) maintained under the system as set forth in section 22-31.

   Sec. 22-30(ll). "Vested" means a member who has accumulated a minimum of five (5) years of accrued service. A vested member is entitled to receive a retirement benefit under the system.

(Ord. No. 10657, § 1, 4-28-09, eff. 7-1-09; Ord. No. 10696, § 1, 8-5-09, eff. 7-1-09; Ord. No. 10711, § 1, 9-9-09, eff. 7-1-09; Ord. No. 10712, § 1, 9-9-09, eff. 7-1-09; Ord. No. 10915, § 1, 6-21-11, eff. 7-1-11; Ord. No. 11020, § 1, 9-11-12, eff. 7-1-09; Ord. No. 11062, §§ 1, 2, 3-27-13, eff. 7-1-13; Ord. No. 11327, § 1, 12-8-15, eff. 1-1-16; Ord. No. 11595, § 1, 10-23-18)

Sec. 22-31. Trust fund.

The trust fund maintained in connection with the system which is intended to constitute a tax-qualified retirement plan trust fund as described in Section 401(a) and 501(a) of the Code and shall consist of all the assets of the system to be held in trust for the benefit of its members and their beneficiaries. The board shall select an appropriate custodial financial institution for deposit of the system's trust fund.

(Ord. No. 10657, § 1, 4-28-09, eff. 7-1-09)

Sec. 22-32. Exclusive benefit.

The Tucson Supplemental Retirement system shall operate for the exclusive purpose of providing benefits to the members and their beneficiaries. It is prohibited for any part of the corpus or income of the trust fund to be used for, or diverted to, purposes other than for the exclusive benefit of the members or their beneficiaries.

(Ord. No. 10657, § 1, 4-28-09, eff. 7-1-09)

Sec. 22-33. Membership.

   Sec. 22-33(a). Mandatory membership. All permanent employees in the classified service who are employed by the city on a full time basis shall be contributing members of the system upon their date of hire by the city as a condition of their employment. For purposes of this chapter, full time basis is defined by the Tucson City Code Civil Service Rules and Regulations. Additionally, certain permanent part-time employees hired by the city before October 4, 2004, entered the system as contributing members and shall remain grandfathered members pursuant to city Ordinance 10047. Permanent full time employees who, without a break in service, elect to work less than full time shall remain contributing members of the system.

   Sec. 22-33(b). Optional Membership. Full-time appointed officers, full-time employees in the offices of the Mayor and City Council and full-time unclassified employees in the City Manager's office (collectively, "appointed positions") may elect membership in the system within ninety (90) days of their formal appointment to an appointed position. Accrued service accrues from the beginning of the first payroll period commencing after an application for participation in the system has been accepted by the system administrator. An individual who is appointed to a second or successive appointed position shall be afforded an additional opportunity to apply for participation in the system as a result of the second or successive appointment only if the individual commences the new appointed position at least thirty (30) days after his most recent termination date. Similarly, a member who transfers directly from a mandatory membership position defined in section 22-33(a) above to an appointed position without a termination date may elect to waive membership in the system within ninety (90) days of their formal appointment to the appointed position. In the case of an individual who waives membership while serving in an appointed position, accrued service and member contributions shall cease on the effective date of the membership waiver, as determined by the system administrator in a uniform and non-discriminatory manner. A waiver of membership pursuant to this section shall not constitute a termination of membership for purposes of determining a member's right to a refund of accumulated contributions or entitlement to retirement benefits.

   Sec. 22-33(c). Termination of membership. Should any member leave city employment with less than five (5) years of accrued service and for any reason other than death, the member shall cease to be a member of the system and will receive a refund of the member's accumulated contributions account in accordance with section 22-41(b). As set forth in section 22-41(e), the refund of the accumulated contributions account triggers an immediate forfeiture of credited service.

   Sec. 22-33(d). Exclusion from membership. The following individuals are excluded from membership: (1) nonpermanent city employees and permanent part-time city employees whose membership has not been grandfathered by the city in accordance with section 22-33(a); (2) employees occupying positions covered by the State of Arizona Public Safety Personnel Retirement System; (3) leased employees, as defined in Section 414(n) of the Code, and (4) independent contractors.

   Sec. 22-33(e). Reentry into membership. Any former member who is reemployed by the city in an eligible job classification shall become a member of the system. The member contributions required from a rehired member shall be determined in accordance with section 22-34(c) and credited service accrued by the rehired member shall be determined in accordance with section 22-36(h). The accrued benefit earned by a rehired member shall be determined based on the member's status as a tier I member or a tier II member, as those terms are defined in section 22-30(hh) and 22-30(ii), respectively. The rules set forth herein regarding rehired members shall apply to members who return to employment with the city following a layoff or any other event which constitutes a termination date under section 22-30(gg).

   Sec. 22-33(f). Designation of beneficiary(ies). Each employee, or designated legal representative, shall file a statement designating a beneficiary(ies) or contingent beneficiary(ies) within thirty (30) days after becoming a member of the system. Any member who is married and wishes to designate a non-spouse beneficiary must provide spousal consent to the beneficiary designation in accordance with paragraph (1) below. Until such statements are filed, any death benefit, survivor annuity or refund of member contributions payable upon the member's death shall be paid to the member's spouse, if the member was married at death, or to the member's estate, if the member is not married at death.

   (1)   Spousal consent. Any member who is married and wishes to designate a non-spouse beneficiary must provide spousal consent to the beneficiary designation. The consent of a member's spouse to a beneficiary designation shall be in writing, acknowledge the effect of such an election and be witnessed by a notary public or a designated representative of the system administrator. No spousal consent will be required if the system administrator determines, in its sole discretion, that such consent cannot be obtained because the spouse cannot be located or other circumstances exist that preclude the member from obtaining such consent.

   (2)   Changes in marital status. Except as set forth herein, a member who intends to change their beneficiary as a result of a change in marital status must update the beneficiary designation to reflect the member's wishes. A member's divorce generally does not impact the validity or enforceability of a beneficiary designation on file with the system administrator. Beneficiary designation provisions contained in a domestic relations order accepted by the system administrator in accordance with section 22-43.1 will be enforced, however, notwithstanding any beneficiary designation or provision of the system to the contrary. Effective with regard to deaths occurring after December 31, 2018, the member's spouse will become the member's default beneficiary even if the member enters into a marriage after having filed a beneficiary designation with the system administrator, unless and until the member files a new designation with the consent of the member's current spouse.

   (3)   Designation of a trust as beneficiary. A trust may be designated as a beneficiary only if the trust is established by the member, the trust is or becomes irrevocable at the time of the member's death and both the member and the trustee of the member's trust provide all requested information regarding the trust to the system administrator.

   (4)   Finality of Designations. A designation of a beneficiary(ies) shall become effective and shall remain effective upon receipt and acceptance of the designation by the system administrator and except as set forth in paragraph (1) above. If the system administrator does not receive sufficient information to implement a member's beneficiary designation, the system administrator may exercise its discretion to declare a designation invalid. Upon ratification by the board of a member's application for retirement benefits, the member's designation of a retirement benefit survivor shall become irrevocable with regard to any joint and survivor annuity elected in accordance with section 22-42(c) or section 22-42(d). All other beneficiary designations become irrevocable upon the member's death. There shall be no liability on the part of the city, the board or the system administrator with respect to any payment made in accordance with this section 22-33(f).

(Ord. No. 10657, § 1, 4-28-09, eff. 7-1-09; Ord. No. 10711, § 2, 9-9-09, eff. 7-1-09; Ord. No. 10712, § 2, 9-9-09, eff. 7-1-09; Ord. No. 10915, § 2, 6-21-11, eff. 7-1-11; Ord. No. 11020, § 2, 9-11-12, eff. 7-1-09; Ord. No. 11327, §§ 2, 3, 12-8-15, eff. 1-1-16; Ord. No. 11595, § 2, 10-23-18)

Sec. 22-34. Membership contributions.

   Sec. 22-34(a). Fixed contribution rate. Each member hired prior to July 1, 2006, shall make mandatory member contributions to the system for every pay period during which the member receives compensation in an amount equal to five (5) percent of the member’s compensation. The finance director shall deduct this amount and credit it to the member’s accumulated contributions account.

   Sec. 22-34(b). Variable Contribution Rates. Each member hired on or after July 1, 2006 shall make mandatory member contributions to the system for every pay period during which the member receives compensation in an amount equal to the applicable percentage of the Employee Segment Normal Cost. For purposes of this Section 22-34(b), the applicable percentage shall equal the percentage determined by the City on an annual basis prior to the beginning of each fiscal year, and which shall equal no less than fifty (50) percent and no more than one hundred (100) percent; provided that the member's annual contribution rate (1) shall in no event be less than five (5) percent of compensation and (2) shall be subject to an annual fiscal year adjustment (increase or decrease) equal to no more than two and one-half (2 1/2) percent of member compensation. The finance director shall deduct the applicable member contributions from each member's compensation and credit it to the member's accumulated contributions account. Notwithstanding the foregoing, effective for the period beginning on July 1, 2020 and ending on June 30, 2023, the variable contribution rate calculation provisions of this Section 22-34(b) are suspended and the Member Contribution Rates approved by the City for Tier I Members and Tier II Members for the period beginning on July 1, 2019 and ending on June 30, 2020 shall continue through June 30, 2023. The variable contribution rate calculation provisions of this Section are suspended temporarily in light of the coronavirus pandemic and the continuing economic consequences of the pandemic.

   Sec. 22-34(c). Contribution rates for rehired members. If a member separates from employment with the city and is later re-hired, the rate of mandatory member contributions applicable to the rehired member shall be determined in accordance with this section. Any member who was originally hired by the city prior to July 1, 2006, who was a vested member at the time of separation from employment with the city and who does not request a refund of member contributions in accordance with section 22-41 prior to his date of reemployment with the city shall make mandatory member contributions to the system in accordance with section 22-34(a) above. All other rehired members shall make mandatory member contributions in accordance with section 22-34(b) above.

   Sec. 22-34(d). Employer pick-up/member contributions. All member contributions to the system are mandatory and are picked up by the city in accordance with Code Section 414(h). As a result of the city’s pick-up arrangement, the member contributions are contributed to the system on a pre-tax basis and shall not be included in the member’s gross income until the member requests a refund of contributions or receives retirement benefit payments. All member contributions are deposited into the individual accumulated contributions account maintained by the system administrator on behalf of each contributing member.

   Sec. 22-34(e). Qualified military service. A member who leaves employment for qualified military service and is timely reinstated by the city and meets all other applicable requirements for benefits following qualified military service including, without limitation, the requirements set forth in the city's Administrative Directive 2.01-7G regarding military leave, as amended, shall be permitted (but not required) to make up missed member contributions to the system. Any reinstated member who wishes to make up missed member contributions shall contribute all or a portion of the member contributions that would have been made by the member but for the qualified military service, calculated at the compensation rate in effect for the member immediately preceding the commencement of the qualified military service and the member contribution rate in effect during the qualified military service, and without interest or any other adjustment. The missed member contributions shall be contributed to the system during a period that begins on the date of reinstatement and ends on the earliest of (1) the date that is five (5) years from the date of reinstatement; (2) the date that marks the end of a period which is three (3) times the length of the member's most recent period of qualified military service; or (3) the member's termination date. Any and all member contributions made up pursuant to this section shall be treated as regular member contributions made in accordance with section 22-34(d). Following the contribution of missed member contributions to the system, the system administrator shall take all steps necessary to increase the member's accrued benefit to include the portion of the member's qualified military service covered by the missed member contributions. Notwithstanding the foregoing, to the extent the member is paid his full city salary during military leave in accordance with Section IV of the city's Administrative Directive 2.01-7G, as amended (Paid Military Leave Not to Exceed 30 Calendar Days in any Two (2) Consecutive Federal Fiscal Years), member contributions shall be deducted from the member's military leave pay on the same basis as member contributions would be made by the member under section 22-34 if the member was actively employed.

   Sec. 22-34(f). Accrued vacation cash out. Except as set forth below, all hours of accumulated vacation earned by a tier I member and cashed out by the city as of the member’s termination date shall be included in a member’s compensation for member contribution purposes, provided that member contributions are made in accordance with this section. The member contributions applicable to accumulated vacation shall be calculated using the tier I member’s compensation and member contribution rate as in effect immediately preceding the tier I member’s termination date. The calculation and collection of member contributions under this section shall trigger the city’s obligation to make corresponding employer contributions under section 22-35(a) for the accumulated vacation hours. Vacation leave earned by a tier I member pursuant to the city's vacation leave carryover program ("VLCP") is not subject to the compensation and member contribution rules set forth in the first sentence of this section. Vacation leave earned pursuant to the VLCP and cashed out by the city shall not be included in a member's compensation under any circumstances.

   Sec. 22-34(g). Non-forfeiture and refund of contributions. It is the right of each member to request a refund of the member’s accumulated contributions, plus interest, upon separation from city service and the right of each beneficiary to be paid the member’s accumulated contributions, plus interest, upon the member’s death before retirement or unused contributions, plus interest, upon the member’s death after retirement, whichever is applicable. All refunds, and the related forfeiture of credited service, shall be administered in accordance with section 22-41.

   Sec. 22-34(h). Employment status changes. Effective July 1, 2011 and notwithstanding any provision of the Code to the contrary, the mandatory member contribution rate for an employee who first becomes a member in the system after the employee's date of hire or rehire with the city will be determined pursuant to this section. If an employee is hired or rehired by the city in an employment position that does not qualify for membership in the system and later becomes a member, the applicable member contribution rate shall be determined as of the date on which the employee first satisfies the requirements for membership under section 22-33, as opposed to the employee's date of hire or rehire. The member contribution rate for a reemployed member shall be determined in accordance with section 22-34(c).

(Ord. No. 10657, § 2, 4-28-09, eff. 7-1-09; Ord. No. 10915, § 3, 6-21-11, eff. 7-1-11; Ord. No. 11062, § 3, 3-27-13, eff. 7-1-13; Ord. No. 11243, § 1, 2-18-15, eff. 7-1-15; Ord. No. 11327, §§ 4, 5, 12-8-15, eff. 1-1-16; Ord. No. 11349, § 1, 4-5-16, eff. 7-1-16; Ord. No. 11430, § 1, 1-24-17, eff. 7-1-17; Ord. No. 11529, 2-21-18, eff. 7-1-18; Ord. No. 11752, § 1, 5-19-20, eff. 7-1-20; Ord. No. 11795, § 1, 10-20-20; Ord. No. 11837, § 1, 6-8-21, eff. 7-1-21; Ord. No. 11927, § 1, 5-3-22, eff. 7-1-22)

Sec. 22-35. City contributions.

   Sec. 22-35(a). Contribution by the city. At the end of each payroll period, the finance director shall cause the city to contribute to the trust fund an amount equal to the employer contribution for the particular payroll period, plus any and all member contributions picked up by the city in accordance with section 22-34(d) and section 22-36(g)(2).

   Sec. 22-35(b). Certification of rates and charges. The board shall certify to the city manager, on a fiscal year basis, the annual required contribution, the member contribution rate and the employer contribution for the system.

   Sec. 22-35(c). City's funding requirement for system. The city council shall appropriate no less than one hundred (100) percent of the employer contribution for a particular fiscal year.

   Sec. 22-35(d). Determination and deposit of employer contributions. The finance director at the end of each pay period shall apply the appropriate employer contribution and member contribution rates to the total compensation of members for such period and shall transfer this amount to the trust fund.

(Ord. No. 10657, § 2, 4-28-09, eff. 7-1-09)