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2005-O-46 ; ..... .."", ORDINANCE NO. 2005-0-46 AN ORDINANCE OF THE CITY OF EDGEWATER AMENDING ORDINANCE NO. 1999-0-04; PROVIDING FOR THE PURCHASE OF CREDITABLE SERVICE FOR VOLUNTEER FIREFIGHTER SERVICE WITH THE CITY OF EDGEW A TER, MILITARY SERVICE IN THE ARMED FORCES OF THE UNITED STATES AND SERVICE AS A FIREFIGHTER WITH ANY OTHER EMPLOYER PRIOR TO EMPLOYMENT WITH THE CITY OF EDGEW A TER; PROVIDING FORA DEFERRED RETIREMENT PROGRAM (DROP) OF A FIVE YEAR MAXIMUM; PROVIDING FOR THIRD PARTY PAYMENTS FROM BENEFITS UPON WRITTEN REQUEST OF A RETIRED PARTICIPANT; PROVIDING FOR FILING WITH THE DIVISION OF RETIREMENT OF THE FLORIDA DEPARTMENT OF MANAGEMENT SERVICES; PROVIDING FOR CONFLICTING PROVISIONS, SEVERABILITY AND APPLICABILITY AND PROVIDING AN EFFECTIVE DATE. Whereas, the City Council of the City of Edgewater, Florida, has made the following determinations: 1. On September 27, 1999, City Council adopted Ordinance No. 1999-0-04, which amended and restated the City of Edgewater, Florida Firefighters' Pension Fund. 2. The City Council of the City of Edge water is desirous of upgrading the current status of the Firefighters' Pension Fund to provide similar benefits to the Florida Retirement System (FRS ). 3. In an effort to comply with this objective it is necessary to modify our Firefighters' Pension Fund accordingly. NOW, THEREFORE, BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF EDGEW A TER , FLORIDA: PART A. AMENDMENT OF THE CITY OF EDGEWATER, FLORIDA FIREFIGHTERS' PENSION FUND. 2005-0-46 Stltlck tmough passages are deleted. Underlined passages are added. 'W' ....., Section 1. Incorporating the Provisions of Chapter 175. Florida Statutes. Except as Provided Herein The provisions of Chapter 175, Florida Statutes, shall be effective and constitute the City of Edgewater, Florida Firefighters' Pension Fund except as specifically set forth herein. Accordingly, Chapter 175, Florida Statutes (1997) are attached hereto and incorporated by reference as Exhibit A. This Pension Fund may be amended at any time by the city council enacting an appropriate ordinance, provided that such amendment complies with the Internal Revenue Code, Florida Statutes and other applicable laws. The board of trustees may make recommendations by a majority vote to the city council concerning proposed pension plan amendments. Section 2. Amending the Definition of Creditable Service For the purposes of this plan, the definition of "Creditable service" or "credited service" set forth in Section 175.032(4) is hereby revised to read as follows: "Creditable service" or "credited service" means the aggregate number of years of service, and fractional parts of years of service, of any firefighter, omitting intervening years and fractional parts of years when such firefighter may not have been employed by the municipality or special fire control district, subject to the following conditions: (c) Credited service under this chapter shall be provided only for service as a firefighter, with the City of Edgewater as defined in Section 175.032(8)(a)&(b). or for military service while a firefighter.and shall not indudc cledit fOl any OthCl type of set v icc. A nltllliGipality m.:ry, by local ordinance, or a special fire contlol dist!ict m.:ry, by rcsolution, provide for the pU1ehasc of crcdit A firefighter may purchase up to a combined total of five (5) years of Credited service for voluntary firefighter service with the City of Edge water. military service prior to employment as vvdl as for or prior service as a firefighter for some other employer provided: (i) as long as a the firefighter is not entitled to receive a benefit for such other prior service as a firefighter. and (in the firefighter purchases such prior military or prior other firefighter service at the full actuarial cost of such Credited service. (See Appendix, attached hereto and incorporated herein) (d) In determining the Creditable service of any firefighter, credit for up to 5 years of the time spent in the military service of the Armed Forces of the United States shall be added to the years of actual service if: 1. The firefighter is in the active employ of the City of Edgewater an cmployel immediately prior to such service and leaves a firefighter position, othCI than a tcmpOlal') position, for the purpose of voluntary or involuntary service in the Armed Forces of the United States. 2. The firefighter is entitled to reemployment under the provisions of the uniformed Services Employment and Reemployment Rights Act. 2005-0-46 St! tick thHmgh passages are deleted. Underlined passages are added. 2 "-' ...., 3. The firefighter returns to his or her employment as a firefighter of the City of Edgewater municipality or 5pccial fire control di5ttict within I year from the date of release from such active service. (e) In determining the creditable service for, military service in the armed forces of the Um1:edStates~ service as a firefighter with another emplQyer prior to employment with City of Edgewater or voluntary firefighter, service up to five (5) vears for the years or fractional parts of years that a firefighter served in the armed forces of the United States, as a firefighter with any other employer or as a volunteer firefighter with the City of Edgewater may be purchased provided that: 1. The firefighter did not receive credited service, for time spent in such prior service in the armed forces of the United States, in such prior service as a firefighter with another employer or as a volunteer firefighter for the City of Edgewater Fire Department. from any other private or governmental retirement or pension system. 2. The firefighter purchases such Credited service at the full actuarial cost of such Credited service. (See Appendix, attached hereto and incorporated herein) Section 3. Amending Optional forms of retirement income For any municipality, special fire control district, chapter plan, local law municipality, local law special fire control district, or local law plan under this chapter: (1) In lieu of the amount and form of retirement income payable in the event of normal or early retirement as specified in s. 175.162, a firefighter, upon written request to the board of trustees and subject to the approval of the board of trustees, may elect to receive a retirement income or benefit of equivalent actuarial value payable in accordance with one of the following options: (d) A firefighter may retire for all purposes of the plan and defer receipt of retirement benefits into a DROP account while continuing employment with the City as follows: .L Eligibility A "eligible firefighter" of the City of Edgewater, Florida Firefighters' Pension Fund, is defined as a firefighter who has attained age fifty-five (55) and has five (5) years of creditable service, or has twenty (20) years of creditable service, may elect to participate in the DROP. On such election, participation in the DROP shall commence on the first day of the month 2005-0-46 Stt tick tm (High passages are deleted. Underlined passages are added. 3 ,., ~ coincident with or next following such election. which date shall constitute the "initial date of eligibilitv. " 2. Written Election An eligible firefighter electing to participate in DROP must complete and execute such forms as may be required by the Board of Trustees not less than thirty (30) days prior to entering into the DROP. The forms shall include. but not be limited to. an irrevocable letter of resignation effective no later than the conclusion of the maximum period of DROP participation. Election into DROP is irrevocable provided. however. there is no minimum period of participation. ~ Limitation/disqualification for other benefits An eligible firefighter may elect to participate in the DROP only once. After commencement of participation in DROP. a firefighter shall no longer earn. accrue or purchase additional service credits towards retirement benefits and shall not be eligible for disability retirement benefits. pre-retirement death benefits or later enhancements to the City of Edge water Firefighters' Pension Plan. 4. Cessation or reduction of contributions Upon the effective date of an eligible firefighter's participation in DROP. all contributions by and on behalf of the firefighter to the Plan shall be discontinued. ~ Benefit calculation For all plan purposes. service and vesting credits of an eligible firefighter electing DROP shall be fixed as of the effective date of commencement of DROP participation. Any service as a firefighter after entry into DROP shall not be used for calculation or determination of benefits payable by the Plan. The average final compensation of a participant. as defined in this Plan. shall be determined as of the effective date of commencement of DROP participation and any subsequent earnings shall not be used for calculation or determination of benefits payable by the Plan. 6. Benefit Credits to DROP account a. Upon entry into DROP. the monthly retirement benefit which would have been payable had the firefighter ceased employment and 2005-0-46 StI tick tht OtIgh passages are deleted. Underlined passages are added. 4 '-' ,."., commenced receiving a normal retirement benefit shall be credited to the firefighter's DROP account on a monthly basis. No benefit credits from the Plan shall be made to a DROP account for more than the maximum period of DROP participation. b. No firefighter shall receive a credit to the firefighter's DROP account until the required DROP forms have been submitted including the firefighter's irrevocable letter of resignation and the City has actuallv discontinued the firefighter's contributions to the plan. 7. DROP account earnings Each DROP account shall be eligible to earn interest in accordance with the following method. which may be amendment by the Board of Trustees periodically: The DROP account shall earn interest equal to the actual earnings of the investments of City of Edgewater Firefighters' Pension Plan. net of fees as determined by the actuary using the standard IRS formula for purposes of reporting the annual investment return on Schedule B (Form 5500). whether or not such form is actually required for this plan and less an administrative fee to be established annually on October 1 st of each fiscal year by the Board of Trustees. ~ Maximum period of participation An eligible firefighter may elect to participate in DROP for a maximum of sixty (60) months. At the conclusion of the maximum period of DROP participation. retirement benefit payments to the DROP account shall cease and the firefighter's termination from employment with the City shall become effective pursuant to the irrevocable letter of resignation. 9. Administrative Fee for DROP account An annual administrative fee shall be charged on each October 1st for the administration and operation of a firefighter's DROP account at a rate established by the Board of Trustees. In the case of a participant who separates from service after October 1 s1. the administrative fee shall be paid on a prorated basis for the partial year of participation. 2005-0-46 Snuck t1uough passages are deleted. Underlined passages are added. 5 ..... """'" .l.!1. Distribution of DROP account a. Upon termination of a firefighter's City employment. whether by retirement, resignation, discharge or death, no further benefit credits shall be made to the DROP account. b. All retirement benefits paid after termination of employment shall be made directly to the firefighter, or in the case of death, in accordance with any survivorship option which the firefighter elected. c. Within sixty (60) days following the end of the month in which the firefighter terminated employment. the balance of the firefighter's DROP account shall be paid to the firefighter as a lump sum or by rollover to another qualified retirement plan. The firefighter must elect the method of payment within thirty (30) days following the end of DROP participation and the election shall be irrevocable. Failure to elect a payment within the prescribed time shall be deemed an election to receive payment of the entire DROP account balance in cash, less required income tax withholding. d. Notwithstanding the option selected by the firefighter, the Board of Trustees reserves the right to accelerate payments to comply with the minimum distribution provisions of the Internal Revenue Code or to defer pavments to comply with the maximum benefit provisions of the Internal Revenue Code. LL Disability of a DROP participant If the City determines that a firefighter has become unable to perform the duties of an Edgewater firefighter due to service or non-service related disability and terminates the employment of the firefighter for this reason, the firefighter shall be deemed to have retired on a service retirement and DROP participation shall end. Distribution of the DROP account balance shall be made in accordance with the provisions and requirements of this section in the manner elected by the firefighter. lb Death of a DROP participant If a DROP participant dies, the firefighter shall be deemed to have retired upon entry into DROP and the balance in the DROP account shall be distributed in accordance with the distribution methodology (Paragraph 10 above) elected by the firefighter, or if no such election has been made, the 2005-0-46 Stl tick t1uotlgh passages are deleted. Underlined passages are added. 6 ........ '--' firefighter's designated beneficiary may elect the method of payment in accordance with the time and election requirements of paragraph 10 above. Survivorship benefits, if any, shall be paid in accordance with the firefighter's benefit elections upon entry into DROP. 1l Forms All forms and notices used in the administration of the DROP shall be prepared through ioint cooperation between the City of Edgewater and the Board of Trustees. @ Back DROP ill Eligibility: Duration of Back-DROP election. The Back-DROP shall be defined as a partial lump sum distribution with a forward annuity for the remainder of the lifetime of the participant available only to participants who have passed the initial DROP eligibility date as of the effective date of this ordinance. This sub-section sets forth rights for participation in the Back-DROP. ill Participation in Back-DROP. Participants who have attained age fifty-five (55) and have five (5) years of creditable service, or have twenty (20) years of creditable service, as of the effective date of the ordinance shall be eligible to elect to participate in the Back DROP. Back-DROP benefits shall be up to twenty-four (24) months of accumulated pension payments utilizing service accrued and average final compensation based on what would have been the participant's selected date of eligibility then in existence. Any contributions paid by the eligible participant during the Back DROP period, not to exceed twenty-four (24) months, shall be transferred to the participant's Back DROP account. The Back DROP account shall be credited with interest equal to five percent (5%) annually from the selected date of Back DROP initiation to the date of the participant's retirement resignation from employment with the city. In the case of a partial year's participation, interest shall be prorated to achieve that applicable rate of interest set forth in this section on an annualized basis. Interest shall be compounded annually. As part of the application process for Back DROP, participants shall submit an irrevocable letter of retirement resignation to take effect immediately upon completion of the Back DROP application process. Participants electing the Back DROP shall also elect a distribution methodology of the Back DROP account on the same basis as a DROP participant as provided in section (d) (10) herein. 2005-0-46 Stt tick tll1oug,h passages are deleted. Underlined passages are added. 7 .., ...., Section 4. Amending Requirements for Retirement Any firefighter who completes five (5) or more years of creditable service as a firefighter and attains age 55, or completes twenty (20) years of creditable service as a firefighter and who for such minimum period has been a member of the firefighters' pension trust fund is eligible for normal retirement benefits. Normal retirement under the plan is retirement from the service of the municipality or special fire control district on or after the normal retirement date. In such event, payment of retirement income will be governed by the following provisions of this section 175.162: (7) The board oftrustees may shall, upon written request of.l2y a retiree retired firefighter of the plan, 01 by a dependent, wlrGn authOlized by the letiree 01 the letiree's beneficiary, autholize the plan administratol to withhold from the monthly retirement payment those funds that are necessary to pay for the benefits being received through the go vCllUncntal entity fiCm which the employee retired the City of Edgewater, to pay the certified bargaining agent of the gOvellullental entity City of Edgewater fire department, and to make any-payments for child support or alimony. Section 5. Effectiveness of Remainder of Chapter 175. Florida Statutes All other provisions of Chapter 175, Florida Statutes, shall remain in full force and effect. PART B. FILING WITH THE DIVISION OF RETIREMENT. Upon adoption, a copy of this Ordinance shall be filed with the Division of REtirement ofthe Florida Department of Management Services. PARTC. CONFLICTING PROVISIONS. All conflicting ordinances and resolutions, or parts thereof in conflict with this ordinance, are hereby superseded by this ordinance to the extent of such conflict. PART D. SEVERABILITY AND APPLICABILITY. If any portion of this ordinance is for any reason held or declared to be unconstitutional, inoperative, or void, such holding shall not affect the remaining portions of this ordinance. If this ordinance or any provisions thereof shall be held to be inapplicable to any person, property, or circumstance, such holding shall not affect its applicability to any other person, property, or circumstance. 2005-0-46 Stt tick tilt ottgh passages are deleted. Underlined passages are added. 8 ~ """'" PART E. EFFECTIVE DATE. That this ordinance shall become effective upon its final adoption. PART F. ADOPTION. After Motion by Councilwoman Lichter and Second by Councilwoman Rhodes, the vote on the first reading of this ordinance held on August 15,2005 is as follows: AYE NAY Mayor Donald A. Schmidt X Councilman James P. Brown X Councilman Dennis Vincenzi ABSENT Councilwoman Harriet E. Rhodes X Councilwoman Judy Lichter X After Motion by Councilman Vincenzi and Second by Connd lmRn RrmMn the vote on the second reading of this ordinance was as follows: AYE NAY Mayor Donald A. Schmidt X Councilman James P. Brown X Councilman Dennis Vincenzi X Councilwoman Harriet E. Rhodes X Councilwoman Judy Lichter x 2005-0-46 St! I1ck tht ongh passages are deleted. Underlined passages are added. 9 0 W, PASSED AND DULY ADOPTED this 12th day of September, 2005. ATTEST: For the use and reliance only by the City of Edgewater, Florida. Approved as to form and legality by: Paul E. Rosenthal, Esquire City Attorney Foley & Lardney LLP 2005-0-46 Shock flu passages are deleted. Underlined passages are added. in CITY COUNCIL OF THE CITY OF EDGEWATER, FLORIDA By: Donald A. chmrdt Mayor � iNBX Robin L. Matusick Legal Assistant/Paralegal Approved by the City Council of the City of Edgewater at a meeting held on this 12th day of September, 2005 under Agenda Item No. 6f___. " C :J u.. c .2 III c Gl Cl. 'E Gl E Ql ~ Gl 1U~ 0:: ,2 Q) co 1U III :J III IV .. C -g g Gl 5 < Q. Cl.iEg o ell () -c_ - ell IV ~ co .5 ()~u.. en 0 ell CO Cl .- M IV 1U@)i .5 -~ e;;~j; W.- :J ... 2: c o Q) C ";;;(/')< ... " >- 's.!JJ ~ :0 0 u..Ql- ~u(,) o~.e ell 0 >- ]i..ii. ~~E >- :J Q):!: c- o Q) - .l: Cl t+: Q) ... iL: ... 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