HomeMy WebLinkAboutCity of Tamarac Ordinance O-2013-002Temp. Ord.#2270
January 9, 2013
Page 1
CITY OF TAMARAC, FLORIDA
ORDINANCE NO. O 2013
_ Dom..
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY
OF TAMARAC, FLORIDA, AMENDING CHAPTER 16,
PENSIONS AND RETIREMENT, ARTICLE VI FIREFIGHTER
PENSION PLAN; AMENDING THE DEFINITION OF
"AVERAGE FINAL COMPENSATION" IN SECTION 16-401 OF
THE PLAN TO EXCLUDE OTHER NON-TAXABLE
REIMBURSEMENT, LEAVE PAYMENTS OTHER THAN AT
SEPARATION, AND OVERTIME IN EXCESS OF 300 HOURS
PER YEAR; AMENDING SECTION 16-408 TO INCREASE
PARTICIPANT CONTRIBUTIONS FROM 9 PERCENT TO 10
'/2 PERCENT OF TOTAL CASH REMUNERATION PAID FOR
SERVICES; AMENDING SECTIONS 16-462, 16-467, 16-470,
AND16-489, PROVIDING FOR EIGHT (8) VESTING CREDITS
FOR PARTICIPANTS HIRED ON OR AFTER JAN UARY 1,
2013; AMENDING SECTION 16-468 TO LOWER THE
INTEREST PAID ON A RETURN OF PARTICIPANT
CONTRIBUTIONS FROM 5 PERCENT TO 2.5 PERCENT;
AMENDING SECTIONS 16-496 AND 16-497 PROVIDING
FOR CHANGES IN DISABILITY RETIREMENT BENEFITS IN
ACCORDANCE WITH DISABILITY BENEFITS PROVIDED
FOR IN THE FLORIDA RETIREMENT SYSTEM; AMENDING
SECTION 16-501 CORRECTING FOR PREVIOUS
SCRIVENER'S ERROR BY ADDING THE WORD
"COMPENSATION"; AMENDING SECTION 16-503
INCREASING PENSION COLA START DATE FROM 3
YEARS TO 5 YEARS AFTER JAN UARY 1 ST OF
RETIREMENT DATE FOR PARTICIPANTS THAT RETIRE ON
OR AFTER JUNE 11 2013; PROVIDING FOR A SAVINGS
CLAUSE; PROVIDING FOR CODIFICATION; PROVIDING
FOR CONFLICTS; PROVIDING FOR SEVERABILITY, AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the 2011 Florida enacted Chapter 2011-216, Law of Florida, which
mandates certain amendments to the City's Pension Plan; and
WHEREAS, an amendment to the City Code is necessary to permit such new
obligations and conditions; and
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Temp. Ord.#2270
January 9, 2013
Page 2
WHEREAS, the City and the International Association of Firefighters (IAFF) have
agreed through collective bargaining to recommend to the City Commission certain changes
to the Firefighter Pension Plan; and
WHEREAS, the Board of Trustees of the Firefighter Pension Plan have reviewed the
proposed changes; and
WHEREAS, the City Commission has received, reviewed and considered an
actuarial impact statement describing the actual impact of the amendments provided for
herein, attached as Exhibit 1; and
WHEREAS, the City Commission of the City of Tamarac, Florida deems it to be in
the best interest of the citizens and residents of the City of Tamarac to amend the plan to
reflect these changes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA:
Section 1. That the foregoing "WHEREAS" clauses are hereby ratified and
confirmed as being true and correct and are hereby made a specific part of this Ordinance
upon adoption hereof.
Section 2. That Section 16-401 of Chapter 16, Article VI, Division 1, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
Sec. 16-401. — Definitions
Average final compensation means one -twelfth (1/12) of the average annual
compensation, defined as total cash remuneration paid for services of the city, of the
five (5) highest years of service prior to the employee's normal retirement date, entry
into the DROP or prior to the employee's voluntary discontinuance of participation in
the plan. Average final compensation shall exclude overtime earned on and after
January 1, 2013 in excess of 300 hours per calendar year. Average final
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mpensation shall also exclude
nt for unused, accrued v;
leave hours earned on and after, January 1, 2013.
Temp. Ord.#2270
January 9, 2013
Page 3
tion and sick
For the purpose of applying the limitations set forth in sections 401(a)(17) and 415 of
the Internal Revenue Code, earnings shall include any elective deferral (as defined in
Code Section 402(g)(3) of the Internal Revenue Code), and any amount which is
contributed or deferred by the employer at the election of the member and which is
not includible in the gross income of the member by reason of section 125 or 457 of
the Internal Revenue Code. For limitation years beginning on and after January 1,
2001, for the purposes of applying the limitations described in subsection 16-506(a)
hereof, compensation paid or made available during such limitation years shall
include elective amounts that are not includible in the gross income of the member
by reason of section 132(f)(4) of the Internal Revenue Code.
Section 3.
That Section 16-408 of Chapter 16, Article VI, Division 1, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
Sec. 16-408. — Participant contributions.
(a) All firefighter participants shall make regular contributions at the rate of five (5)
percent of total cash remuneration paid for services rendered to the city before
April 1, 1998, and at the rate of eight and one-half (81/2) percent of total cash
remuneration paid for services rendered to the city on and after April 1, 1998,
and at a rate of nine (9) percent of total cash remuneration paid for services
rendered to the city on and after March 1, 2001, and at a rate of ten and one-half
(101/2) percent of total cash remuneration paid for services rendered to the city
on and after January 1, 2013, which shall be deposited in the fund each pay
period. The city shall assume and pay participant contributions for firefighter
employees in lieu of payroll deductions from participants' earnings. No participant
shall have the option of choosing to receive the contributed amounts directly
instead of having them paid by the city directly to the fund. All such contributions
by the city shall be deemed and considered as a part of the participant's
accumulated contributions and subject to all provisions of this plan pertaining to
accumulated contributions of members. This city pickup of contributions is the
result of a five -percent reduction of each participant's base pay and of base pay
levels which occurred on October 1, 1986, and an additional three and one-half
(31/2) percent reduction of each participant's base pay and of base pay levels
which occurred on April 1, 1998 and one-half (1/2) of one (1) percent which
occurred on March 1, 20017, and one and one-half (1 1/2) percent which occurred
on January 1, 2013. The city pickup of such employee contributions is intended
to comply with .section 414(h)(2) of the Internal Revenue Code.
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Words in underscored type are additions.
Temp. Ord.#2270
January 9, 2013
Page 4
Section 4. That Section 16-462 of Chapter 16, Article VI, Division 3, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
Sec. 16-462. — Vesting schedules.
(a) Early retirement benefit. A participant shall have a one hundred (100) percent
vested right to an early retirement benefit upon earning ten (10) vesting credits.
(b) Normal retirement benefit. A participant shall have a one hundred 100 percent
vested right to a normal retirement benefit upon:
(1) Earning five (5) vesting credits for those employees hired prior to January
1, 2013, or earning eight (8) vesting credits for those employees hired on
or after January 1. 2013; and
(2) Reaching normal retirement age; or
(3) The termination or partial termination of
funded as of such date).
this pension plan (to the extent
Section 5. That Section 16-467 of Chapter 16, Article VI, Division 3, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
Sec. 16-467. — Loss of credits.
A participant who is not vested shall lose all vesting credits earned to date if
the participant suffers a break in service before earning five (5) vesting credits for
those employees hired prior to January 1, 2013, and eight (8) vesting credits for
those emplovees hired on or after January 12013. However, a participant will
receive vesting credit for time spent in the military service of the Armed Forces of the
United States or the United States Merchant Marine while on official leave of
absence provided that the requirements of Section 175.032(4)(d), F.S., have been
met.
Section 6. That Section 16-468 of Chapter 16, Article VI, Division 3, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
Sec. 16-468. — Refund of contributions.
A participant who is not vested and suffers a break in service shall receive a
refund of the participants' accumulated contributions plus interest at the rate of five
(5) percent per annum. For credited service accrued on or after Ja_ 1, 2013,
interest shall be applied at the rate of two and one-half (2.5) percent per annum.
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Temp. Ord.#2270
January 9, 2013
Page 5
A participant who is vested and suffers a break in service may elect to receive
a refund of the participant's accumulated contributions in lieu of any other benefits
from this plan. If a participant accepts such a refund of accumulated contributions
plus interest, no other benefits shall be due or payable from the plan to the
participant.
Section 7. That Section 16-470 of Chapter 16, Article VI, Division 3, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
Sec. 16-470. — Purchase of service credit.
Effective April 1, 2004, a participant may purchase service credit for prior
military service or prior service as a full-time professional firefighter with the city or
any other governmental employer. The service credit may be purchased by payment
into the pension fund of the full actuarial cost of the service credit, as determined by
the actuary for the board of trustees so there is no cost to the plan nor increased
liability to the city.
Purchase of service credit shall be subject to the following conditions:
(7) Service credit purchased under this section shall be counted as a
vesting credit for purposes of vesting of benefits, except that the
service credit purchased shall not count as a vesting credit until a
participant has obtained the flee Iyewst*na aceid*ts requi mo'red number of
vesting credits to vest in the plan as provided in section 16-462(b).
Section 8.
That Section 16-489 of Chapter 16, Article VI, Division 4, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
Sec. 16-489. — Normal retirement age.
The normal retirement age shall be the first day of the month on or after
which the participant attains five (5) vesting credits and fifty-five years of age for
those em looyees hired prior to January 1, 2013, or eight (8) vesting credits and fifty-
five vears of age for those emDlovees hired on or after Jan uary 1, 2013 a
or attains twenty-five (25) vesting credits regardless of age.
Section 9. That Section 16-496 of Chapter 16, Article VI, Division 4, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
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Temp. Ord.#2270
January 9, 2013
Page 6
Sec. 16-496. — Right to disability benefits.
(a) Service -connected. A service -connected disability benefit shall be payable if a
participant has suffered a service -connected injury, illness, disease or
disability which permanently and wholly prevents the participant from
rendering usef ul and efficient service to the city as a firefighter, and has filed
a claim for disability benefits within ninety (90) days from the termination of
the participant's employment with the city.
(b) Presumption. Any permanent disability, as described in paragraph (a) above,
which is the result of or caused by tuberculosis, hepatitis, meningococcal
meningitis, hypertension, cancer, hardening of the arteries or heart disease,
shall be presumed to have been incurred in the line of duty so as to be
service -connected unless a physical examination of the participant conducted
upon initial hiring by the city revealed that such condition existed at that time.
(c) Nonservice-connected. A nonservice-connected disability benefit shall be
payable if a participant:
(1)
J Iowa
W i t h eight 8 or more vesting credits e has suffered
a nonservice-connected injury, illness, disease or disability and
is wholly prevented from rendering useful and efficient service
as a firefighter;
(2) Has not reached normal or early retirement age;
(3) Has filed a claim for social security disability benefits and long-term
disability Insurance benefits (if offered by the city);
(4) Has filed a claim for disability benefits within ninety (90) days from the
termination of the participant's employment with the city.
(d) Option. A participant who is eligible for an early normal retirement benefit
may, at the participant's option, elect such benefit in lieu of a service -
connected disability benefit.
Section 9. That Section 16-497 of Chapter 16, Article VI, Division 4, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
Sec. 16-497. —Amount of disability benefits.
(a) Service -connected. For disability benefits approved on or after Januar
1, 2013, tThe monthly service -connected disability benefit shall be:
(1) The greater of the participant's accrued retirement benefit..Lor
(2) A monthly disability benefit equal to the average monthly
compensation paid by the city for the participant's last position
and pay step at the time of disability minus any disability
income benefits actually received by the participant from the
city's long-term disability insurance benefit plane '
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Words in underscored type are additions.
Temp. Ord.#2270
January 9, 2013
Page 7
and workers' compensation (including those portions of lump
sum payments that are in consideration for discharge of liability
for future wage loss or total disability benefits), provided that (i)
the benefit paid by the plan shall not exceed
forty-two (42) percent of the participant's average monthly
salary at the time of disability for firefighters., anned 10*1 the hen
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(3) Entitlement to a monthly service -connected disability benefit
shall commence on the date of disability and be payable on the
first day of the following month and continue to be paid on the
first day of each month thereafter until the participant reaches
normal retirement age, or should the participant die before
reaching normal retirement age, for at least ten (10) years, with
the balance payable to the participant's beneficiary.
(4) Upon reaching normal retirement age, the participant's benefit
shall be either a normal retirement benefit, with vesting credits
for each year of service -connected disability benefits and
average annual compensation based upon the base wage rates
paid by the city during the period of the participant's disability
for the participant's last position and step, or the benefit amount
provided by subsection (a)(1) or (2) above, whichever is
greater, continuing as provided by the retirement benefit option
selected by the participant.
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Temp. Ord.#2270
January 9, 2013
Page 8
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(-c4fbM -connected, �ea{�8,► ei ht 8j or more vesting credits. For
disability benefits approved on or after January 1, 2013, t he monthly
nonservice-connected disability benefit for participants with at least #e�
{�A} ei ht 8 vesting credits shall be:
(1) The greater of the participant's accrued retirement benefit.-; or
(2) A monthly disability benefit equal to the average monthly
compensation paid by the city for the participant's last position
and pay step at the time of disability minus any disability
income benefits actually received by the participant from the
city's long term disability insurance benefit plan sesia's
sesUF#Y, provided that the benefit paid by the plan shall not
exceed rve1Wtwenty-five (25) percent of the
participant's average monthly compensation at the time of
disability
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(3) The monthly nonservice-connected disability benefit shall
commence on the date of disability and continue until the
participant reaches normal retirement age or, if the participant
dies before reaching normal retirement age, for at least ten (10)
years, with the balance payable to the participant's beneficiary.
(4) Upon reaching normal retirement age, the participant's benefit
shall be either a normal retirement benefit, with vesting credits
for each year of service prior to the date of disability or the
benefit amount provided by subsection (c)(1) or (2) above,
whichever is greater, continuing as provided by the retirement
benefit option selected by the participant.
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Section 10.
Temp. Ord.#2270
January 9, 2013
Page 9
That Section 16-501 of Chapter 16, Article VI, Division 4, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
Sec. 16-501. — Duty to cooperate and search for work; reduction in disability
benefit.
Applicants for and recipients of disability pensions must apply for social
security disability benefits, long-term disability insurance benefits and for service -
connected disability, workers' compensation benefits. Applicants must provide the
information necessary to support such claims to the insuror or Social Security
Administration, diligently pursue such claims and submit to appropriate medical
examinations requested by such insurors in connection with such claims.
Section 11. That Section 16-503 of Chapter 16, Article VI, Division 4, of the City of
Tamarac Code of Ordinances, be and is hereby amended as follows:
Sec. 16-503. —Calculation of benefits.
(a) A participant's monthly benefit level is the product of the vesting credits
earned multiplied by the monthly benefit level provided in section 16-504.
(b) The actual benefit amount is determined by making the adjustment, if any, for
early retirement or late retirement and for the form of benefit which the
participant selects.
(c) Cost of living adjustment benefit.
(1) For participants retired on or before September 30, 2002, in any given
year in which the pension plan shall recognize an actuarial gain from
favorable actuarial experience, the pension plan may pay a cost of
living adjustment benefit to all participants receiving a normal
retirement benefit, in an amount to be established by the board of
trustees, which shall not exceed two (2) percent of the current
retirement benefits paid or payable to participants receiving a normal
retirement benefit during that specific year, and the cost of which shall
not exceed the amount of the aforesaid actuarial gain. Any benefit paid
to participants as a cost of living adjustment benefit, as provided in this
subsection, shall be paid to participants only during that specific year,
and may not be paid to participants as an accumulation to, or in
-conjunction with any other benefits due to participants during any prior
or subsequent annual period.
(2) a. For participants who were employed in active service by the city
on or after October 1, 2002, and who subsequently have
retired, only the cost -of -living adjustment described in this sub -
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Temp. Ord.#2270
January 9, 2013
Page 10
section shall apply. As of each January 1, the retirement
benefits only as provided under sections 16-497 and 16-504 of
participants who retired at least three (3) years prior to such
January 1 (which shall include all back -DROP participants from
the date of initiation of their back -DROP) with normal service
retirement, early service retirement or disability retirement shall
be increased by two (2) percent compounded annually.
b. For participants who retire en eF between March 1, 2007
and May 31, 2013, only the cost -of -living adjustment described
in this subsection shall apply. As of each January 1, the
retirement benefits only as provided under sections 16-497 and
16-504 of participants who retired at least three (3) years prior
to such January 1 with normal service retirement, early service
retirement or disability retirement shall be increased by two and
one -quarter (2.25) percent compounded annually.
C. For pa�rtici,pants who retire on or after June 1, 2013, only
cost -of -living adjustment described in this subsections_
apply. As of each January 1, the retirement benefits only as
provided under sections 16-497 and 16-504 of participants who
retired at least five (5) years prior to such January 1 with
normal service retirement, early service retirement, or disability
retirement shall be increased by two and one-gu (2.25)
percent compounded annually.
(3) Deferred vested members who do not retire immediately following
termination of their employment with the city shall not be eligible for a
cost -of -living adjustment.
Section 12.
Codification:
It is the intention of the City Commission and it is hereby
ordained that the provisions of this Ordinance shall become and be made a part
of the Code of Ordinances of the City of Tamarac, Florida, and that the Sections of this
Ordinance may be renumbered, relettered and the word "Ordinance" may be changed to
"Section", "Article" or such other word or phrase in order to accomplish such intention.
Section 13. That all Ordinances or parts of Ordinances, and all Resolutions or
parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict.
Section 14. That if any provision of this Ordinance or the application thereof to any
person or circumstance is held invalid, such invalidity shall not affect other provisions or
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Words in underscored type are additions.
Temp. Ord.#2270
January 9, 2013
Page 11
applications of this Ordinance that can be given affect without the invalid provision or
application, and to this end the provisions of this Ordinance are declared to be severable.
Section 15. That the provisions of this Ordinance shall become effective
immediately upon its passage and adoption.
PASSED, FIRST READING this �2 3 day of
PASSED, SECOND READING this 13
ATTEST:
PATRICIA TEU
INTERIM CITY
L; CMC
ERK
I HEREBY CERTIFY THAT I HAVE
APPROVED THIS ORDINANCE
AS TO FORM
t �1i3,
SAMClEL S. GbRI
CITY ATTORNEY
0
2013.
day of 2013.
H TALABISCO, MAYOR
_ RECORD OF COMMISSION VOTE:
1ST READING
MAYOR TALABISCO
DIST 1: COMM. BUSHNELL '
DIST 2: COMM. ATKINS-GRA W'
DIST 3: COMM. GLASSER
DIST 4: V/M DRESSLER z
RECORD OF COMMISSION VOTE:
2ND READING
MAYOR TALABISCO
DIST 1: COMM. BUSHN LL -Q�
DIST 2: COMM. ATKINS-GR��
DIST 3: COMM. GLASS ER -v
DIST 4: V/M DRESSLER
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Words in underscored type are additions.
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