§ 35.035  DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. The following words and phrases as used in the Pension and Retirement System (hereinafter “Retirement System”) shall have the following meanings:
   ACCRUED BENEFIT.  The participant’s pension benefit under this retirement system as determined pursuant to the applicable provisions set forth in the retirement system.
   ACTUAL EMPLOYMENT.  The time during which a participant is in pay status.
   BASE PAY.  The salary or wages of a participant eligible for participation under the retirement system for services with the city, excluding overtime, longevity, severance payments and other special payments or allowances. BASE PAY shall be determined prior to any reduction thereto for:
      (1)   Elective deferrals from pay pursuant to 26 U.S.C. §§ 403(b) or 457(b);
      (2)   Pretax contributions by a participant to a 26 U.S.C. § 125 “cafeteria” plan or 26 U.S.C. § 132(f)(4) qualified transportation fringe benefit plan, which the participant could have elected to receive in cash; or
      (3)   Participant contributions to the plan.
   CIVIL UNION.  A civil union as defined in Conn. Gen. Stat. § 46b-38aa or a legal union in another jurisdiction that is substantially equal to a civil union as defined in Conn. Gen. Stat. § 46b-38aa.
   DEPENDENT.  A child or children born to or adopted by the participant, under the age of 18, or under the age of 21 if a full-time student, as of the participant’s death or normal retirement age.
   FINAL AVERAGE BASE PAY.  A participant’s base pay for the 104 weeks immediately preceding retirement or separation from actual employment, divided by two.
   FIREFIGHTER AND POLICE PARTICIPANTS.  Firefighters and police officers of the city who meet all eligibility requirements of the provisions of the retirement system.
   FULL-TIME.  An individual who is regularly employed by the city for at least 35 hours per week.
   IN PAY STATUS.  Receiving compensation (e.g. wages, worker’s compensation, or other paid leaves) from the city.
   IN THE LINE OF DUTY.  In the course of employment by the city as a police officer or firefighter and while performing the essential functions of the job and responding to an emergency or otherwise engaged in hazardous duties of a nature unique to police or fire functions, all as determined by the Retirement Board.
   NON-WORK-RELATED DISABILITY.  The total and permanent inability of a participant with ten or more years of service (determined at the time that the participant ceases to be in pay status) to perform all of the essential functions of the participant’s current job and the functions of any other job offered to the participant by the city in its absolute discretion which has a base pay rate of at least 75% of the participant’s current job, by reason of any medically determined physical or mental impairment caused by or resulting from a non-work-related accident, injury or illness; provided, the accident, injury or illness shall not have been intentionally inflicted by the participant or caused by the gross negligence of the participant. The Retirement Board may require that any individual receiving a disability benefit hereunder submit to medical examination at any reasonable time prior to the participant’s normal retirement date in accordance with § 35.115 and, should it be determined that the participant is no longer disabled, as herein defined, the disability benefit hereunder of the participant shall cease, whereupon the participant shall be entitled to a vested benefit hereunder; provided that, the participant had completed ten years of service at the time his disability benefit commenced.
   NORMAL RETIREMENT AGE.  The day when a participant satisfies the earliest of:
      (1)   A participant’s completion of 25 years of service and attainment of age 55;
      (2)   A participant’s completion of 15 years of service and attainment of age 65;
      (3)   A participant’s completion of 25 years of service as a full-time firefighter or police officer with the city, regardless of age; or
      (4)   A participant’s completion of 25 years of service or more as a teacher in the public schools of the city, regardless of age.
   NORMAL RETIREMENT DATE.  The first day of the month following the later of a participant’s normal retirement age or the participant’s termination of service with the city.
   OTHER PARTICIPANT.  Certain non-bargaining participants, elected officials and appointed officials of the city who were eligible to participate in the retirement system and who did participate in the retirement system as of June 30, 2003, or who thereafter become a participant in the retirement system by action of the Board of Aldermen.
   PARTICIPANT.  Any person in the service of the city who is eligible to participate in the retirement system pursuant to its provisions and who is actually participating hereunder.
   PARTICIPANT CONTRIBUTION.  The contributions required to be made by a participant pursuant to the applicable provisions of the retirement system, all of which are considered to be “pickup contributions” made on a pre-tax basis pursuant to 26 U.S.C. § 414(h)(2). In no event shall a participant have the option to receive the amount of such participant contribution directly as part of his pay instead of having it paid by the city to the retirement fund.
   PENSION.  The payments made in accordance with the provisions of the Retirement System by reason of the retirement or termination of service of a participant, including pension benefits for service prior to July 1, 2003, but not including any refund of participant contributions from the retirement system.
   PENSIONER.  The recipient of pension benefits pursuant to the retirement system, including a spouse, qualified domestic partner or dependent entitled to the benefits.
   PLAN LIMITATION YEAR.  Each fiscal year ending June 30. The definition of PLAN LIMITATION YEAR shall apply wherever its use may exist in the ordinance.
   QUALIFIED DOMESTIC PARTNER.  An individual who is a party to a civil union with the participant, as evidenced by a valid civil union certificate or affidavit described in Conn. Gen. Stat. § 46b-38kk, or proves to the Board by adequate documentation that he or she is a domestic partner of the participant under a legal union in another jurisdiction that is substantially equal to a civil union as defined in Conn. Gen. Stat. § 46b-38aa, in either case, at the earlier of the time of the participant’s death or the participant’s normal retirement date.
   REGULAR INTEREST.  An interest rate that shall be reviewed and determined annually by the Retirement Board through benchmarking against five year U.S. Treasury Bonds as of July 1 of each year, but in no event to exceed 3% per annum.
   REGULAR PARTICIPANT.  A person in the service of the city covered by this retirement system who is not a teacher participant, other participant, firefighter or police participant, and who is neither employed by the city under a grant nor a Social Security Act employee.
   RETIREMENT BOARD or BOARD.  The Board created to administer the retirement system pursuant to this chapter and any rules and regulations promulgated hereunder.
   RETIREMENT FUND.  The fund and the income thereon derived from contributions made as provided in the retirement system.
   RETIREMENT SYSTEM.  The plan for retirement of participants as set forth in this chapter, as it may hereafter be amended. To the extent that the terms of this chapter are clearly inconsistent with the terms of a collective bargaining agreement applicable to a participant hereunder, the terms of the collective bargaining agreement shall govern.
   SOCIAL SECURITY ACT EMPLOYEE.  An individual employed by the city with respect to whom actual Social Security contributions are being made by the city and the individual.
   SPOUSE.  The participant’s legal spouse, including an individual lawfully married to a participant (i) of a different sex, and (ii) of the same sex in a state that recognizes such marriage, as evidenced by a valid marriage certificate, at the earlier of the time of the participant’s death or the participant’s normal retirement date. For purposes of this determination, “marriage” includes, without limitation, a marriage between an individual and a participant (i) of a different sex, and (ii) of the same sex that was validly entered into in a state whose laws authorize the marriage of two individuals of the same sex even if the married couple is domiciled in a state that does not recognize the validity of same-sex marriages. For the avoidance of doubt, the term SPOUSE does not include individuals (whether of the opposite sex or the same sex) who have entered into a registered domestic partnership, civil union, or other similar formal relationship recognized under state law that is not denominated as a marriage under the laws of that state, and the term “marriage” does not include such formal relationships.
   SURVIVOR BENEFIT.  The pension benefit payable to a surviving spouse, qualified domestic partner or dependent of a participant pursuant to the provisions of the retirement system.
   TEACHER PARTICIPANT.  A certified professional individual employed by the Board of Education of the city in a position requiring a teaching or special services certificate hired by the city on or before March 1, 1970.
   TERMINATION OF SERVICE.  The date the employee/employer relationship ceases and the employee no longer works for the City of Waterbury.
   TOTAL AND PERMANENT DISABILITY.  A condition that is fixed and lasting; unchanging and not expected to improve. An impairment of mental or physical faculties that will last an indeterminable period, indefinitely preventing the affected participant from performing the essential functions of his or her job, or, where applicable, any other job in the national economy, as determined pursuant to § 35.126.
   WORKERS’ COMPENSATION.  Benefits payable to an employee pursuant to Conn. Gen. Stat. Chapter 568. For purposes of this chapter, WORKERS’ COMPENSATION includes benefits paid to an employee for heart and hypertension.
   WORK-RELATED DISABILITY.  The total and permanent inability of a participant with at least five years of service, determined at the time that the participant ceases to be in pay status, to perform all of the essential functions of the participant’s current job, and the functions of any other job offered to the participant by the city in its absolute discretion which has a base pay rate of at least 75% of the participant’s current job, by reason of any medically determinable physical or mental impairment caused by or resulting from a work-related accident, injury or illness; provided, the accident, injury or illness shall not have been intentionally inflicted by the participant or caused by the gross negligence of the participant. The Retirement Board may require that any individual receiving a disability benefit hereunder submit to medical examination at any reasonable time prior to the participant’s normal retirement date in accordance with § 35.115 and, should it be determined that the participant is no longer disabled as herein defined, the disability benefit hereunder of the participant shall cease, whereupon the participant shall be entitled to a vested benefit hereunder, provided that the participant had completed ten years of service at the time his disability benefit commenced.
   YEARS OF SERVICE. 
      (1)   The initial 12 months of a participant’s full-time employment with the city and each anniversary thereof, during which a participant paid his participant contributions and was in pay status; provided however, that, a participant shall be credited with a year of service during the participant’s last year of employment if the participant completes at least eight months of service.
      (2)   Time spent as a member of any of the various boards of the city or in any capacity rendering incidental or part-time service to the city shall not be included in determining YEARS OF SERVICE for a participant’s normal retirement date nor YEARS OF SERVICE for determining a participant’s accrued benefits. In computing YEARS OF SERVICE to determine eligibility of teacher participants for retirement and pension benefits under the retirement system, no year shall be counted as a year of service unless the teacher participant has been in actual employment by the city for at least 30 weeks during such year.
(Ord. passed 1-24-2011; Ord. passed 3-24-2014)