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HomeMy WebLinkAboutOrdinance 2026-4818 ORDINANCE NO. 2026-4818 AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, AMENDING THE MIAMI BEACH EMPLOYEES' RETIREMENT PLAN CREATED BY ORDINANCE NO. 2006- 3504, AS SUBSEQUENTLY AMENDED, BY AMENDING SECTIONS 2, 3, 4 AND 5 TO CORRECT ERRORS IN INTERNAL CROSS-REFERENCING; TO INCREASE THE DROP PARTICIPATION PERIOD FOR MEMBERS IN THE AFSCME BARGANING UNIT FROM FIVE TO EIGHT YEARS; TO ALLOW FOR THE REEMPLOYMENT OF RETIREES AFTER A PERIOD OF SEPARATION OF AT LEAST SIX MONTHS, CONTINUED RECEIPT OF A RETIREMENT ALLOWANCE DURING EMPLOYMENT, AND FOREGOING ELIGIBLITY TO REJOIN THE PLAN; AND BY CREATING A NEW SECTION 16 OF THE PLAN TO ALLOW EMPLOYEES PARTICIPATING IN THE DEFINED CONTRIBUTION SYSTEM TO JOIN THE PLAN AND VEST IN THE CURRENT SCHEDULE OF BENEFITS AFTER FIVE YEARS OF CREDITABLE SERVICE; REPEALING ALL ORDINANCES IN CONFLICT THEREWITH; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, in accordance with the terms of the ratified Agreement between the City of Miami Beach ("City") and the American Federation of State, County and Municipal Employees ("AFSCME"), Local 1554, the City seeks to extend participation in the Miami Beach Employees' Retirement Plan deferred retirement option program (DROP) for members of the AFSCME bargaining unit from 5 years (60 months) to 8 years (96 months); and WHEREAS, the City seeks to reemploy Retirants without causing an impact to the Plan through the accrual of new benefits and without interrupting payment of a Retirement Allowance to the Retirant upon reemployment; and WHEREAS, the City seeks to allow employees participating in the Defined Contribution Retirement System to join the Plan and vest in the current schedule of benefits after five years of creditable service; and WHEREAS, the City seeks to revise certain provisions of the Miami Beach Employees' Retirement Plan to correct erroneous cross-references and to conform the Plan to City policy regarding plan membership; and WHEREAS, implementation of the foregoing requires amendment of the Miami Beach Employees' Retirement Plan. NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA: SECTION 1. Section 2 (Definitions) of the Miami Beach Employees' Retirement Plan, created by Ordinance 2006-3504, as subsequently amended, is hereby restated, and amended as follows: Section 2. Definitions For purpose of the Retirement Plan, certain words and phrases shall have the meanings ascribed to them in this Article except when the context otherwise requires. The masculine pronoun, wherever used, shall include the feminine. * * * 2.15 (a) "Final Average Monthly Earnings" means one-twelfth of the average annual earnings of the Member during the two highest-paid years of creditable service except as otherwise provided in this Section 2.15 �1-4. Notwithstanding the foregoing, for any Member who became a Member of the Unclassified System prior to October 18, 1992 and was continuously a Member of the Unclassified System from that date until March 18, 2006, "Final Average Monthly Earnings" means one-twelfth of the average annual earnings of the Member during the two highest paid years of creditable service but shall not in any event be less than one-twelfth of the earnings of the Member during the twelve months immediately preceding March 18, 2006 (b) Notwithstanding Section 2.15 a '.� above, effective September 30, 2010, "Final Average Monthly Earnings" means: 1) For those Members who as of September 30, 2010 have attained normal retirement age or are within twenty-four (24) months from normal retirement age, "Final Average Monthly Earnings" shall have the same meaning as in Section 2.15 a '•�;above. 2) For those Members who as of September 30, 2010 are between twenty-four (24) and thirty-six(36) months from normal retirement age, "Final Average Monthly Earnings" means one-twelfth (1/12)of the average annual earnings of the Member during the three (3) highest paid years of creditable service. 3) For those Members who as of September 30, 2010 are between thirty-six (36) and forty-six (46) months from normal retirement age, "Final Average Monthly Earnings" means one-twelfth (1/12)of the average annual earnings of the Member during the four (4) highest paid years of creditable service. 4) For those Members who as of September 30, 2010 are more than forty-eight (48) months from normal retirement age, "Final Average Monthly Earnings" means one-twelfth (1/12) of the average annual earnings of the Member during the five (5) highest paid years of creditable service. �ii# ��i�����h�� nrin'�oppi�Q�-���n�n�,r��+���ro fl+r n�irn�coc ��f #h�� 'h' e n4F�l�i r r � h � noirl in#� .� f1D(1D n�i in4 rl�irinn �ho /�1D n nrl in f�Orrcr�rTT�Ir2R�eRrv2R�l �6 �p�lv�rn + * * 2.27 Deferred Retirement Option Plan (DROP) —A program under which a Member who has reached the normal retirement date may elect to retire for purposes of the Plan but continue employment with the City for up to thirty-six (36) months, and have his/her monthly retirement benefit paid into a DROP account during the DROP period, in accordance with Section 5.13. Notwithstanding the preceding sentence: (a) Effective July 17, 2013, Members within classifications in the CWA bargaining unit who were hired prior to October 27, 2010, and Members not included in any bargaining unit, who were hired prior to September 10, 2010, may elect to retire for purposes of the Plan but continue employment with the City for up to sixty (60) months, and have their monthly retirement benefit paid into a DROP account during the DROP period, in accordance with Section 5.13. (b) Effective October 16, 2013, Members within classifications in the GSAF bargaining unit who were hired prior to July 14, 2010, may elect to retire for purposes of the Plan but continue employment with the City for up to sixty (60) months, and have their monthly retirement benefit paid into a DROP account during the DROP period, in accordance with Section 5.13. (c) Effective_leffective date of ordinancel °P�il ����1-14, Members within classifications in the AFSCME bargaining unit who are actively employed on feffective date of ordinancel, and Members within classifications in the AFSCME barqaininq unit hired on or after that date ' , , may elect to retire for purposes of the Plan but continue employment with the City for up to �;�69� ninetv-six (96) months, and have their monthly retirement benefit paid into a DROP account during the DROP period, in accordance with Section 5.13. Members within classifications in the AFSCME barqaininq unit who, on feffective date of amendmentl, are participatinq in the DROP or have submitted a DROP election form, may extend their participation in the DROP by up to thirtv-six (36) months, for a total DROP period not to exceed ninetv-six (96) months, in accordance with Section 5.13. For members in classifications within the American Federation of State, County and Municipal Employees ("AFSCME") and Communications Workers of America ("CWA") bargaining units, the terms in this Plan shall have the same meanings as in Subpart B, Chapter 78, Article VII, Miami Beach Code of Ordinances, , ' , except as otherwise specifically provided in this Plan. * * * SECTION 2. Section 3 (Membership) of the Miami Beach Employees' Retirement Plan created by Ordinance 2006-3504, as subsequently amended, is hereby restated, and amended as follows: Section 3. Membership * * * 3.02 �^„ ^���^^ ^+hor +h,., �� Except as otherwise provided ' . herein, � ep rson who becomes an Employee on or after March 18, 2006 shall be a Member of this Plan as a condition of his employment or office, as of the first day of City employment. An Employee's acceptance of employment with the city shall constitute authorization for the city to deduct contributions from the Earnings of the Employee in accordance with Section 6.02. unless and until the Employee elects not to participate in this Plan pursuant to Section 3.03. 3.03 Any person serving as an Elected Official or Charter Officer shall have the option to reject membership in this Plan, and to participate in another plan that is approved by the City Commission. Any employee in a classification within the AFSCME or GSA bargaining units who enter the service of the City on or after March 18, 2006, and who would otherwise become a Member of this Retirement Plan, shall have an irrevocable option to reject membership in this Plan, and elect instead to participate in the Defined Contribution Retirement System, until such time as a collective bargaining agreement is ratified that provides for mandatory participation in this Plan. 3.04 An Employee shall cease to be a Member if he dies, retires, ceases to be an Employee as defined in Section 2.13 herein for any other reason, or elects not to participate in this Plan in accordance with Section 3.03. 3.05 Any Employee who previously elected to participate in the Defined Contribution Retirement System, or a defined contribution retirement plan established for employees of the Miami Beach Visitor and Convention Authority, the Classified Plan, the Unclassified Plan or the City Pension Fund for Firemen and Policemen, prior to March 18, 2006 shall have a one-time, irrevocable option to transfer to this Plan by filing a written election with the Board within six months from March 18, 2006, but in no event later than the last day of employment. Employees who elect to participate in this Plan pursuant to this Section 3.05 may purchase Creditable Service under the Plan for all or a portion of the period of their participation in the Defined Contribution Retirement System, or a defined contribution retirement plan established for employees of the Miami Beach Visitor and Convention Authority, the Classified Plan, the Unclassified Plan or the City Pension Fund for Firemen and Policemen, in accordance with Section 4.04. Notwithstanding the foregoing, Employees in classifications within the AFSCME and GSA bargaining units who previously elected to participate in the Defined Contribution Retirement System, shall not be eligible to participate in this Plan unless and until a collective bargaining agreement is ratified that provides for such participation 3.06 Any Employee who previously elected to participate or remain in the Defined Contribution Retirement System shall have a one-time, irrevocable option to transfer to this Plan bv filinq a written election with the Board within (60) days from feffective date of ordinancel. 3.07 A retiree from anv Citv retirement plan who is reemployed bv the Citv as an Emplovee on or after feffective date of ordinancel or becomes an Employee as the result of transfer, promotion or other personnel action on or after feffective date of ordinancel, shall not be eliqible to participate in this Plan. A reemployed retiree who becomes an Employee on or after feffective date of ordinancel shall participate in the Defined Contribution Retirement Svstem. SECTION 3. Section 4 (Credited Service) of the Miami Beach Employees' Retirement Plan created by Ordinance 2006-3504, as subsequently amended, is hereby restated, and amended as follows: Section 4. Creditable Service * * * 4.04 Purchase of Creditable Service by Members Who Previously Participated in the Defined Contribution Retirement System. * * * (f) An Emplovee who transfers from the Defined Contribution Retirement Svstem (401(a) Plan) to this Plan on or after feffective date of ordinancel in accordance with section 3.06, mav not purchase Creditable Service under this Plan for any portion of their service earned while participatinq in the Defined Contribution Retirement System. SECTION 4. Section 5 (Benefits) of the Miami Beach Employees' Retirement Plan created by Ordinance 2006-3504, as subsequently amended, is hereby restated, and amended as follows: Section 5. Benefits * * * 5.12 Return to Active Service * « * (d) Should a Retirant, other than a disability Retirant restored to service in accordance with Section 5.05(h�l be employed by the City as an Employee, such Member's retirement benefit shall cease and the Member shall again become a Member of the Plan, but benefits payable with respect to the Member's earnings and creditable service after reemployment shall be based on the provisions applicable to a Member whose employment with the city commences on the date of reemployment. The Member shall contribute at the rate required, pursuant to Section 6.02, of Employees who become Members for the first time. An amount equal to the excess, if any, of the Member's Accumulated Employee Contributions at the time of his retirement over the amount of retirement benefits received shall be credited as Accumulated Employee Contributions as of the date of reemployment. Creditable service rendered before and after reemployment shall be considered for the purpose of determining entitlement to a normal or early service retirement allowance upon subsequent retirement. Upon subsequent retirement, the Member's retirement allowance shall be equal to the sum of the retirement allowance payable during the previous retirement, adjusted actuarially, if reemployment is prior to the normal retirement date, for the period from the date of reemployment to the date of subsequent retirement or normal retirement date, whichever occurs first, plus the amount computed as a retirement allowance on the basis of final average monthly earnings and creditable service for the period after the last date of reemployment; provided that the total retirement benefit shall not exceed the retirement allowance which would have been payable if all years of creditable service had been a continuous period. If an option had been elected and in effect at the time of reemployment, the option shall continue to be in effect after reemployment, with respect to the retirement benefit payable prior to reemployment. (e) The return of a disability Retirant to employment with the City prior to the normal retirement date in accordance with Section 5.05(g) shall be governed by said Section 5.05(g). Return of such a person to employment with the City after the normal retirement date, as defined in Section 5.05, or after the date as of which he ceased to be entitled to a disability retirement allowance pursuant to Section 5.05(h) shall be governed by the provisions of Paragraph (a) or (b) of this Section 5.12, whichever is applicable at the time of such return. (f) Should a Pensioner be employed by the in any capacity for which regular compensation is paid, the Pension shall cease to be paid to said Pensioner for the period of such employment, and such person shall be subject to the provisions of this Ordinance as any other person employed by the City. Upon termination of such employment, such person shall elect to receive either the benefit to which he was previously entitled as a Pensioner if still eligible therefore or the benefit, if any, to which he is otherwise entitled on the basis of his membership in this Plan. (g) Notwithstanding the provisions of paragraph (a)above, a Member hired on or after September 30, 2010 (or October 27 , 2010 for members of the CWA bargaining unit) who terminates employment, does not receive a refund of Accumulated Employee Contributions, and subsequently returns to service with the City, shall again become a Member, and shall continue to accrue benefits and make contributions to the Plan for creditable service after the Member's reemployment in accordance with the Plan provisions in effect on the date of reemployment. The Member's creditable service for the initial period of employment shall be applied for vesting purposes, and the benefit multiplier applicable to the initial period of employment shall also be applied in calculating the Member's retirement benefit; provided the Member's retirement allowance shall not exceed eighty percent (80%) of Final Average Monthly Earnings. The provisions of this paragraph (g)shall take effect on May 8, 2023 for Members not included in any bargaining unit, but shall not take effect for bargaining unit Members until the provisions of this paragraph �(#� are agreed to by the City and the union representing the bargaining unit (h) Notwithstandinq anythinq herein to the contrary, effective feffective date of ordinance�, a Retirant mav be reemployed by the City in any capacitv and continue to receive retirement benefit pavments during such period of reemplovment; provided the Retirant has been separated from service with the Citv for a period of six (6) months or lonqer followinq retirement, and there was no understandina between the City and Retirant prior to retirement, that the Retirant would be returninq to employment with the City. If a Retirant is reemploved bv the Citv in any capacitv within six (6) months of retirement or reemploved based on an understandinq or aqreement with the Citv prior to retirement, retirement benefit pavments shall cease to be paid to said Retirant for the period of such reemployment. A Retirant who is reemploved bv the Citv on or after feffective date of ordinancel as an Employee, shall participate in the Defined Contribution Plan durinq anv such period of reemployment and shall not be eliaible for participation in this Plan. 5.13 A deferred retirement option plan (DROP) is hereby established for eligible members as follows: (a) Eligibility and participation: 1) A Member who attains the normal retirement date shall be eligible to participate in the DROP. 2) A Member's election to participate in the DROP shall be irrevocable. A Member may participate in the DROP only once. 3) An eligible Member may participate in the DROP for a maximum of thirty- six (36) months. Notwithstanding the preceding sentence: (a) Effective July 17, 2013, Members within classifications in the CWA bargaining unit, who were hired prior to October 27, 2010, and Members not included in any collective bargaining unit, who were hired prior to September 10, 2010, may participate in the DROP for a maximum of sixty (60) months. (b) Effective October 1, 2013, Members within classifications in the GSAF bargaining unit, who were hired prior to July 14, 2010, may participate in the DROP for a maximum of sixty (60) months. (c) Effective finsert effective date of ordinancel, Members within classifications in the AFSCME barqaininq unit who are actively employed on finsert effective date of amendmentl and Members within classifications in the AFSCME barqaininq unit who are hired on or after finsert effective date of ordinancel, mav participate in the DROP for a maximum of ninetv- six (96) months 4) An eligible Member who elects to participate in the DROP must provide at least thirty (30) days' advance written notice to the City of his or her election to participate in the DROP. A Member who elects to participate in the DROP may elect to terminate DROP participation and City employment sooner than the maximum DROP period, with thirty(30) days' advance written notice to the City. 5) Effective July 17, 2013, any Member within classifications in the CWA bargaining unit, and any Member not included in any collective bargaining unit, who previously executed an election form entitling him/her to participate in the DROP for a period of less than sixty(60) months and whose DROP period ceases between July 1, 2013 and July 16, 2016, shall have a one-time opportunity to submit an irrevocable amended election from provided by the Board, within thirty (30) calendar days following September 21, 2013, extending his or her DROP period to a maximum of sixty (60) months in total. Effective October 16, 2013, any Member within classifications in the GSAF bargaining unit, who previously executed an election form entitling him/her to participate in the DROP for a period of less than sixty (60) months and whose DROP period ceases between October 16, 2013 and October 15, 2016, shall have a one-time opportunity to submit an irrevocable amended election from provided by the Board, within thirty (30) calendar days following September 21, 2013, extending his or her DROP period to a maximum of sixty (60) months in total. Effective April 23, 2014, any Member within classifications in the AFSCME bargaining unit, who previously executed an election form entitling him/her to participate in the DROP for a period of less than sixty (60) months and whose DROP period ceases between April 23, 2014 and April 22, 2015, shall have a one-time opportunity to submit an irrevocable amended election from provided by the Board, within thirty (30) calendar days following September 21, 2013, extending his or her DROP period to a maximum of sixty (60) months in total. � Effective feffective date of this ordinancel, any Member within classifications in the AFSCME barpaininq unit, who previously executed an election form entitlinq him/her to participate in the DROP for a period of less than ninet -��96) months and whose DROP period ends on or after feffective date of this ordinancel, shall have a one-time opportunitv to submit an irrevocable amended DROP election form provided by the Board, within thirtv (30) calendar days followinq the effective date of this ordinance, extendinq his or her DROP period to a maximum of ninetv-six (96) months in total. (b) DROP plan features: 1) An eligible Member who elects to participate in the DROP will be considered to have retired for purposes of the Plan upon entry into the DROP, except that such Member shall be eligible to vote for and serve as an Employee member of the Board of Trustees during the DROP participation period. The Member's monthly retirement benefit, determined in accordance with the Plan based on years of creditable service and final average monthly earnings at the time the Member enters the DROP, will be paid into the Member's DROP account every month during the DROP period. 2) No Member contributions shall be required after a Member enters the DROP, and the Member will not accrue any additional creditable service or any additional benefits under the Plan after entering the DROP. No City normal cost contributions shall be required after a Member enters the DROP and DROP participants shall be excluded from the covered payroll for the Plan. 3) A Member who elects to participate in the DROP shall not be eligible for disability or preretirement death benefits under the Plan; nor shall a Member be eligible for any post retirement adjustment provided in Section 5.11 during the DROP participation period. 4) A Member who elects to participate in the DROP shatl retain the earned balance of annual and sick leave as of the date of entry into the DROP, and shall continue to earn annual and sick leave during the DROP period, in accordance with applicable City ordinances. Alternatively, at the time of entry into the DROP, a Member may request full or partial payment of the earned balance of annual and sick leave as of the date of entry into the DROP, up to the maximum allowed by applicable City ordinances for employees who terminate City employment, but reduced by the amount of annual and sick leave used for the purchase of additional credited service under Section 4.3, if any, at the Member's rate of compensation upon entering the DROP; provided that the Member must retain at least 120 hours of accrued sick leave after any such payment. Upon termination of City employment, a Member who has participated in the DROP shall be eligible to receive payment for the earned balance of annual and sick leave as of the date of termination, up to the maximum allowed by applicable City ordinances for employees who terminate City employment, but reduced by the amount of annual and sick leave for which payment was received upon entry into the DROP, if any; and further reduced by the amount of annual and sick leave used for the purchase of additional credited service under Section 4.3, if any. In no event shall payments for accrued annual or sick leave be included in a member's Earnings for purposes of the Plan. 5) As a condition of participating in the DROP, the Member must agree to terminate City employment at the conclusion of the DROP period, and to submit an irrevocable letter of resignation stating this prior to entering the DROP. A Member who elects to participate in the DROP must also submit an irrevocable written DROP election prior to entering the DROP on a form provided by the Board. Notwithstanding the preceding sentence: (a) Eligible Members who are participants in the DROP on July 1, 2013, shall be given a one-time opportunity to submit an irrevocable amended election form, as provided in Section 5.13 (a) 5., extending the DROP period to a maximum of sixty (60) months in total. (b) Eligible Members who are participants in the DROP on October 1, 2013, shall be given a one-time opportunity to submit an irrevocable amended election form, as provided in Section 5.13 (a) 5, extending the DROP period to a maximum of sixty (60) months in total. Notwithstanding the preceding sentence, eligible Members whose classifications are covered by the AFSCME bargaining unit who are participants in the DROP on April 23, 2014, shall be given a one-time opportunity to submit an irrevocable amended election form, as provided in Section 5.13 (a) 5, extending the DROP period to a maximum of sixty (60) months in total. �c) Eliqible Members whose classifications are covered bv the AFSCME barqaininq unit, who are participants in the DROP on feffective date of this ordinancel, shall be qiven a one-time opportunity to submit an irrevocable amended election form, as provided in Section 5.13 (a) 6, extendinq the DROP period to a maximum of ninetv-six (96) months in total. * * * SECTION 5. A new Section 16 (Employees who transfer from the Defined Contribution Retirement System on or after [effective date of ordinance]) of the Miami Beach Employees' Retirement Plan created by Ordinance 2006-3504, as subsequently amended, is hereby created to read as follows: Section 16. Emplovees who transfer from the Defined Contribution Retirement Svstem on or after feffective date of ordinancel. Notwithstandinq any other provision of the Plan, any Emplovee who transfers to this Plan from the Defined Contribution Retirement Svstem on or after feffective date of ordinancel, in accordance with Section 3.06, shall be eliqible for a retirement benefit as qrovided under paraqraphs (a) throuqh (i) of Section 13, upon completion of five (5) vears of creditable service as a Member of this Plan. Anv such Member whose service with the Citv is terminated prior to completinq five(5)vears of service as a Member of this Plan shall receive a refund of accumulated emplovee contributions made to this Plan upon separation. SECTION 6. REPEALER. All ordinances or parts of ordinances and all section and parts of sections in conflict herewith are hereby repealed. SECTION 7. 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 part of the Code of the City of Miami Beach, as amended; that the sections of this Ordinance may be re-numbered or re-lettered to accomplish such intention; and that the word "ordinance" may be changed to "section" or other appropriate word. SECTION 8. SEVERABILITY. If any section, subsection, clause or provision of this Ordinance is held invalid, the remainder shall not be affected by such invalidity. SECTION 9. EFFECTIVE DATE. This Ordinance shall take effect ten days following adoption. PASSED and ADOPTED this �U day of �a , 2026. . ,.c-n_ Steven Meiner, Mayor ATTEST: M�Y 2 1 2026 Rafael E. Granado, City Clerk APPROVED AS TO (Sponsored by Mayor Steven Meiner) FORM & LANGUAGE & F ECUTION �`�.n,��8�.�"''. �.�i 3��2.� �_�•���''r'�.y I City Attorney � Date ';, �INiORP ORATED' ' :�2�.. :,h; �,;9�'••....... .:;��: �,R cH,26 Ordinances - R5 C MIAMIBEACH COMMISSION MEMORANDUM TO: Honorable Mayor and Members of the City Commission FROM: Eric Carpenter, City Manager DATE: May 20, 2026 9:20 a.m. Second Reading Public Hearing TITLE: AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, AMENDING THE MIAMI BEACH EMPLOYEES' RETIREMENT PLAN CREATED BY ORDINANCE NO. 2006-3504, AS SUBSEQUENTLY AMENDED, BY AMENDING SECTIONS 2, 3, 4 AND 5 TO CORRECT ERRORS IN INTERNAL CROSS-REFERENCING; TO INCREASE THE DROP PARTICIPATION PERIOD FOR MEMBERS IN THE AFSCME BARGAINING UNIT FROM FIVE TO EIGHT YEARS; TO ALLOW FOR THE REEMPLOYMENT OF RETIREES AFTER A PERIOD OF SEPARATION OF AT LEAST SIX MONTHS, CONTINUED RECEIPT OF A RETIREMENT ALLOWANCE DURING EMPLOYMENT, AND FOREGOING ELIGIBILITY TO REJOIN THE PLAN; AND BY CREATING A NEW SECTION 16 OF THE PLAN TO ALLOW EMPLOYEES PARTICIPATING IN THE DEFINED CONTRIBUTION SYSTEM TO JOIN THE PLAN AND VEST IN THE CURRENT SCHEDULE OF BENEFITS AFTER FIVE YEARS OF CREDITABLE SERVICE; REPEALING ALL ORDINANCES IN CONFLICT THEREWITH; AND PROVIDING AN EFFECTIVE DATE. RECOMMENDATION The Administration recommends the adoption of this ordinance. BACKGROUNDIHISTORY As part of negotiations with the American Federation of State, County, and Municipal Employees ("AFSCME"), Local 1554, for a successor bargaining agreement, the parties tentatively agreed extending the participation period in the Deferred Retirement Option Plan ("DROP") from five years to eight years for bargaining unit members. This ordinance proposes to amend the Miami Beach Employees' Retirement Plan ("MBERP")to implement this negotiated change. In addition, this ordinance also proposes to amend MBERP to accomplish the following three additional items: 1) Provide current employees who participate in the defined contribution plan (401(a)) an opportunity to join MBERP on a "go-forward" basis; and 2) Allow the city to reemploy Retirants after a minimum of a 6-month separation of service; and 3) Correct errors in internal cross-references. ANALYSIS Proposed DROP Chanqes Affectinq AFSCME Onlv. All employees who are members of MBERP (Police and Fire employees belong to a separate pension plan), are able to participate in a Deferred Retirement Option Plan ("DROP") upon reaching normal retirement age. By definition, an employee joining DROP upon reaching normal retirement age is retired for purposes of the pension plan but continues employed by the city for an additional period of time. During this time, the employee`s retirement allowance, calculated according to the schedule of benefits applicable to the employee during employment, is reinvested and earns interest, but payment of the 501 of 1709 allowance to the employee is "deferred until the employee exits the DROP. During the DROP, „ the empioyee remains employed earning a salary and other employment benefits without accruing an additional pension benefit under the plan. The maximum period of participation in the DROP is presently five years for all MBERP participants employed in an unclassified full-time position and all full-time employees employed in a classified position but who are not represented by a bargaining agent. All other MBERP participants who are employed in a position represented by a bargaining agent can also participate in DROP for a maximum participation period of five years. During negotiations for a successor collective bargaining agreement, the city tentatively agreed to raise the maximum DROP participation period for MBERP participants employed in positions represented by AFSCME, from five years to eight years. (Police employees can participate for a maximum of eight years in DROP and Fire/rescue employees can participate for a maximum of ten years in DROP in the Police and Firefighters Employees Pension Fund.) Employees represented by GASF and CWA continue to enjoy the right to participate in DROP for a maximum period of five years. Opportunitv for Emplovees Participatinq in the Defined Contribution Plan (401(a))to Join MBERP. The ciry adopted Ordinance 1992-2813 (October 1$, 1992) creating a defined contnbution retirement plan as an alternate retirement system for unclassified employees. The plan closed on March 18, 2006, when MBERP was created, through the merger of the then existing Classified Retirement System and Unclassified Retirement System (including Elected Officials), and participation in MBERP became mandatory. At the time MBERP was created, employees participating in the defined contribution plan were offered a one-time, irrevocable option to join MBERP within six months from March 18, 2006. Notwithstanding the option to join MBERP, some employees did not elect to join. There are presently 12 employees still participating in the defined contribution plan. The average length of employment for these employees is 26 years. Once again, the city is desirous of offering the remaining 12 employees an opportunity to join MBERP during a 60-day election period following the effective date of this ordinance amendment. The ordinance proposes that employees joining MBERP do so on a "going forward" basis - that is, they join as new hires subject to the same vesting schedule and current schedule of benefits available to new hires. These employees are not being offered the opportunity to purchase any service credit. Reemployment of Retirants. At times, the city desires to rehire a former employee who is a Retirant of MBERP and, having attained normal retirement, receives a retirement allowance. Presently, the Plan provides that Retirants who return to active service will cease receiving their allowance and become members of the Plan accruing benefits according to the schedule of benefits in place at the time the Retirant is rehired. The ordinance proposes that any Retirant who is rehired after a period of at least six months of separation will not forego receiving their retirement allowance but, upon reemployment, will not be able to rejoin MBERP to accrue a new benefit. Instead of rejoining MBERP, the reemployed Retirant will join the city`s defined contribution plan as a retirement benefit. Internal Inconsistencies in Cross-References. Finally, the ordinance proposes to correct an internal cross-reference made in error. Specifically, references"Section 2.14(a)" in subparagraph (b) to the definition of the term "Final Average Compensation" should be corrected to refer to Section 2.15(a) instead. FISCAL IMPACT STATEMENT 502 of 1709 Prior to the second reading of the proposed ordinance, the actuary for MBERP will prepare an actuarial opinion of impact for the proposed MBERP amendments. It is anticipated that the proposed amendments extending the DROP participation period for AFSCME members, rehiring Retirants, and correcting the internal inconsistent cross-references will not have an actuarial financiaf impact on the Plan. The proposed amendment aliowing employees in the defined contribution plan to join MBERP will have an impact on the normal costs or to the ongoing costs of funding the benefits earned by these new Plan participants on the first year they join MBERP. Does this Ordinance require a Business Impact Estimate? Yes (FOR ORDINANCES ONLY) If applicable, the Business Impact Estimate (BIE) was published on: 4/30/2026 See BIE at: https://www.miamibeachfl.qov/city-hall/citv-clerk/meetinq-notices/ FINANCfAL INFORMATION Any financial impact to normal costs is budgeted in the City's annua! contribution to MBERP as per the actuary statements, and as associated to each DepartmenYs salaries and benefits line items. CONCLUSION The Administration recommends adopting the ordinance proposing to amend MBERP by extending the participation period in DROP for AFSCME members to implement the collectively- bargained change; to allow the rehiring of Retirants after a minimum of a 6-month period of separation, without interrupting the payment of their retirement allowance, but without accruing a new benefit; to allow the last dozen emp(oyees in the defined contribution ptan to join MBERP on a go-forward basis; and to correct the errars in cross-references. Applicable Area Citywide Is this a "Residents Riqht to Know" item Is this item related to a G.O. Bond pursuant to City Code Section 2-17? Project? No No Was this Aqenda Item initially requested bv a lobbvist which as defined in Code Sec 2-481 includes a principal enqaaed in lobbyina? No If so, specify the name of lobbyist(s) and principal(s): Department Human Resources Sponsor(s) Mayor Steven Meiner Co-sponsor(s) 503 of 1709 Condensed Title 9:20 a.m. 2nd Rdg, Amend Miami Beach Empioyees' Retirement Plan. (Meiner) HR Previous Action (For Citv Clerk Use Onlvi First Reading Public Hearing on 4/ZZ/2026 - R5 AJ 504 of 1709 � FOSTER & FOSTER t" May 8, 2026 VIA EMAII Ms. Lorena Bravo, Assistant Director Human Resources Department City of Miami Beach Re: City of Miami Beach Employees' Retirement Plan (MBERP} Dear Ms. Bravo: We have reviewed the proposed Ordinance providing for the following changes: 1. Allow employees participating in the Defined Contribution Retiremeni System a one-time, irrevocable option fo join this Plan and vest after five years of Creditable Service as a Member of the Plan. 2. Reemployed retirees of the Plan shall not be eligible to participate in this Plan;they shall participate in the Defined Contribution Retirement System. 3. Increase the DROP participation period from five to eight years for current and future DROP participants in the AFSCME Bargaining Unit. We have determined that the adoption of the proposed changes in items 1 and Z above will have no impact on the assumptions used in determining the funding requirements of the program. Our current actuarial valuation assumes an 80%DROP participation election and assumes these retirees will participate in the DROP for five years. Since COLAs are not payable in DROP,COLAs are assumed to occur four years after retirement. Extending the DROP participation period could impact our COLA assumption by deferring it further. However,while working on this impact statement,we observed that there has been less than 80% participation in recent years, which may warrant shortening the deferral period. Given those offsetting factors, a�d that this benefit cF�ange coufd impact retirement experience,we will monitor the assumption and adjust with our next actuarial experience study as needed. Because the above changes do not result in an immediate change in the valuation results, it is our opinion that a formal Actuarial Impact Statement is not required in support of its adoption. However,since the Division of Retirement must be aware of the current provisions of all public pension programs, it is recommended that you send a copy of this letter and a copy of the fully executed Ordinance to the foilowing office: Mr. Keith Brinkman 8ureau of Local Retirement Systems Division of Retirement P.0. Box 9000 Tallahassee, FL 32315-9000 If you have any questions, please let me know. S(ncereiy, ��r�� Sara E. Carlson,ASA, EA, MAAA Cc via email: Jose del Risco, Executive Director, MBERP Cc via email: Stuart Kaufman, Plan Attorney, MBERP 134�0 Parker Commons Blvd.,Suite 104 Fort Myers,FL 33912 (239)433-5500�Fax(239)481-0634 www.foster-foster.com 514 of 1709