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Editor's Note to RSA Sec 62 f'. CITY OF MIAMI BEACH OFFICE OF THE CITY ATTORNEY MEMORANDUM FROM: Robert Parcher City Clerk Jean K. Olin ~/ Deputy City A~mey TO: SUBJECT: Editor's Note added to Section 62 Under the Definition of "May 1993 Member" DATE: November 19, 2003 Per my attached memo of November 10, 2003 to Celia Borenstein Locke, please direct Municipal Code Corporation to add the following Editor's note to the City's Related Special Acts, Section 62 thereof, under the definition of "May 1993 Member": "See, Section 86(b) herein." Thank you JKO/ed c: Celia Borenstein Locke, CEBS Executive Director F:\attoIOLlJ\MEMOSIParcher - Borenstein - RSA - Editor's note - Fire & Police.doc 4. Jr t I City Pension Fund for Firefighters and Police Officers in the City of Miami Beach ,~ *.* November 17, 2003 TO: Jean K. Olin Deputy City Attorney FROM: Celia Borenstein Locke, CEBS Executive Director c#L SUBJECT: Editor's Note Added to Section 62 Under the Definition of "May 19, 1993 Member" Thank you for your memo of November 10,2003. Your suggestion is an excellent one and I would like it applied as soon as possible. CBL/mjb " pc: Board of Trustees <.:::) -< G.> Stephen H. Cypen, Esq. ~. z :7J Robert Parcher, City Clerk <::) tt1 <: c ..~ . ~ - , z co ~.,., ( rr ; i, -< :boo ~.:-: (f: :z: c. - r;i -.-, .. 0 ""'1 n c..) rn 605 Lincoln Road. Suite 400 · Miami Beach, Florida 33139-2901 · (305) 673-7039 CITY OF MIAMI BEACH OFFICE OF THE CITY ATTORNEY MEMORANDUM TO: Celia Borenstein Locke, CEBS Executive Dire~o FROM: Jean K. Olin . Deputy City A ey SUBJECT: Related Special Acts, Art. IX. Pension System for Disability and Retirement of Members of Police and Fire Departments DATE: November 10, 2003 I have reviewed your November 6, 2003 memo in which you suggest an Editor's note for purposes of clarifying aU references to "May 1993 Member" as provided for in the above-referenced Article IX. 1 would suggest that the Editor's note added to Section 62 under the definition of "May 1993 ,. Member" read as foUows: "See, Section 86(b) herein." This simple Editor's note will alert the reader to a cross-referenced definition of the subject tenn. Please let me know your thoughts on my suggestion. If you concur, 1 would transmit same to the City Clerk, with instructions for the City's municipal codebook codifier to incorporate U1is footnote accordingly. JKO\ed cc: Robert Parcher, City Clerk F;lallolOLlJIMEMOSIBorenstein . RSA . Edilor'S note. Fire &. Police.doc City Pension Fund for Firefighters and poLice 01Jicers in the City of Miami Beach ,p~ *. November 6, 2003 TO: Jean Olin Deputy City Attorney Robert Parcher City Clerk FROM: Celia Borenstein Locke, CEBS Executive Director &8'.:1 SUBJECT: Related Special Acts, Art. IX. Pension System for Disability and Retirement of Members of Police and Fire Departments Since all references to "May 1993 Member'" are obsolete after September 30, 2000. Can an Editor's note be added to the top of Article IX? *Editor's note - - On and after September 30, 2000, all May 1993 Members shall be treated as if they were employed by the City prior to May 19,1993, for purposes of determining their benefits under the System.2 All references to "May 1993 Member" are obsolete after September 30, 2000. Next time the Fire and police Pension Fund is amended, we need to include in the ballot question reference to remove obsolete language relating to May 1993 Members. Should you have any questions, please do not hesitate to contact me. mjb Enclosure pc: Board of Trustees Stephen H. Cypen, Esq. 1 Sec. 62. Definitions _ May 1993 Member means a member first employed by the City on or after May 19, 1993. z Sec. 86 (b) Special rules for members employed by the City on or after May 19, 1993. . 605 Lincoln Road. Suite 400 . Miami Beach, Florida 11139-2902 · (105) 671.7019 ~ @ Copyrighted. Municipal Code Corp., affiliated Municipality. 2001. ARTICLE IX. PENSION SYSTEM FOR DISABILITY AND RETIREMENT OF MEMBERS OF POLICE AND FIRE DEPARTMENTS* *Editor's note--Question G of a special election held Nov. 2, 1999, and approved by voters of Miami Beach, amended art. IX in its entirety to read as herein set out. See the Related Special Acts Comparative Table. ---------- ---------- Sec. 51. Creation of fund; merger of base and supplemental plans. (a) There is created a special fund to be known as the City Pension Fund for Firefighters and police Officers in the City of Miami Beach. The Fund shall be used exclusively for the purpose provided for in this article, and shall be collected, administered and disbursed according to the provisions of this article. (b) Effective as of October 1, 1999, the police Officers' and Fire Fighters' Supplemental Pension (the "Supplemental Plan") shall be merged into and become a part of this System. In connection with the merger, all assets of the fund created and maintained in connection with the supplemental Plan shall be transferred to the Fund. (c) Except as otherwise expressly provided in this article, the rights and benefits of any member who retires or whose employment is terminated on or after October 1, 1999, shall be determined solely in accordance with the provisions of this System as in effect and operative at the time of such retirement or termination. However, his benefit and Creditable Service under this System as of October 1, 1999, shall not be less than his benefit and Creditable Service under the System as in effect on September 30, 1999, if he was only a member in the System as of such date, under the Supplemental Plan as in effect on September 30, 1999, if he was only a member in that plan and not a member in the System as of such date or under both the System and the supplemental Plan as in effect on September 30, 1999, if he was a member in both the System and the supplemental plan as of such date. (d) Except as otherwise expressly provided in this article, the rights and benefits of any member of the System or the Supplemental Plan who retired or whose employment terminated prior to October 1, 1999, and who is not reemployed by the City after that date in a position that would entitle him to be a member in the System, shall be determined solely in accordance with the provisions of the System as in effect on the date of his retirement or termination if he was only a member of the System as of that date, sol~ly in accordance with the provisions of th~ Supplemental Plan as in effect on the date of his retirement or termination if he was only a member of the Supplemental Plan as of that date or In accordance with the terms of the System and the Supplemental plan as in effect on the date of his retirement or termination if he was a member of both the System and the supplemental Plan as of that date. (Laws of Fla., 1945, ch. 23414, 9 1; election of 11-2-99) Sec. 62. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Board means the Board of Trustees appointed and elected to administer and supervise the System as provided in section 76. City means the City of Miami Beach, Florida. Creditable Service means the Employee'S service determined as provided in section 65 used to determine his eligibility for certain benefits under the System and the amount of his benefit under this System. Dependent Parent means a parent of a member for whom a member is entitled, or would have been entitled, to claim a dependency exemption for federal income tax reporting purposes. Domestic Partner means a person with whom a member has entered into a Domestic Partnership as defined in sec. 62-126, and registered and documented according to the requirements of sec. 62-127. Effective Date means September 20, 1945. Employee means any regular member of the police department or fire department who has attained regular civil service status in such department under the official classifications of positions in the classified service, of the City, having a rank in such department other than civilian rank and other than the classification of school guard. Unless they have never held classified positions with the City, the chiefs of the police and fire departments shall be considered Employees for the purposes of this System. Fund means the City Pension Fund for Firefighters and police Officers in the City of Miami Beach created by section 61. Handicapped Child means a child of a member who has reached the age of 18 and who is primarily dependent upon the member for the child's livelihood or support due to a mental or physical condition or handicap of the child which reauires, or otherwise would have required, the member to provide primary support fer the child. May 1993 Member means a member first employed by the City on or after May 19, 1993. Salary, for the purpose of determining member contributions under this System, means the member's base pay, longevity pay, overtime, shift differential and extra comcensation allowance such as uniform allowance, before reductioi1 for the picked-Up member contributions and before reduction for any amounts contributed in accordance with sections 125 or 457 of the Internal Revenue Code. However, for periods prior to October 1, 2000 and solely with respect to May 1993 Members, the term "Salary" shall refer only to base pay and longevity pay, excluding any payment of overtime, shift differential or extra compensation allowance such as uniform allowance, but determined before reduction for the picked-up member contributions and before reduction for any amounts contributed in accordance with sections 125 or 457 of the Internal Revenue Code. For purposes of determining the amount of a member's benefit under the System, Salary shall mean the amount determined under this section as modified by the provisions of section 66 under which the benefit is being provided. Notwithstanding anything herein to the contrary, a member's Salary taken into account for any purpose under this System, including for purposes of determining the amount of a member's benefit and his contribution to this System, shall not exceed the limitation set forth in section 401(a) (17) of the Internal Revenue Code as ad3usted for changes in the cost of living by the Secretary of the Treasury of the United States. However, for employees who were members before the first plan year beginning after December 31, 1995, the limitation on Salary shall not be less than the amount which was allowed to be taken into account under this article as in effect on July 1, 1993. Surviving Spouse shall mean the lawfully wedded spouse of a member of the System living with the member at the time of the member's death. System means this Pension System for Disability and Retirement of Members of police and Fire Departments, as from time to time amended. (Laws of Fla., 1945, ch. 23414, 9 3; Laws of Fla., 1953, ch. 29286, 9 2; election of 11-7-89; election of 11-2-99; election of 11-6-01) Direct rollover means a payment by the System to the eligible retirement plan specified by the distributee. Distributee includes an employee or former employee. In addition, the employee's or former employee's surviving spouse or domestic partner is a distributee with regard to the interest of the spouse or domestic partner. Eligible retirement plan means an individual retirement account described in section 408(a) of the Internal Revenue Code, an individual retirement annuity described in section 408(b) of the Internal Revenue Code, an annuity plan described in section 403(a) of the Internal Revenue Code, or a qualified trust described in section 401(a) of the Internal Revenue Code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse or domestic partner, an eligible retirement plan is an individual retirement account or individual retirement annuity. : Eligible rollover distribution means any distribution of all or any portion of the balance to the credit of the distributee; except that an eligible rollover distribution does not include any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the ~ife (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more; any distribution to the extent such distribution is required under section 401(a) (9) of the Internal Revenue Code; and the portion of any distribution that is not includable in gross income. (Election of 11-2-99; election of 11-6-01) Sec. 86. Special rules for members employed by the city on or after May 19, 1993. (a) For purposes of determining the provisions of the System which apply to a member who was employed by the city prior to May 19, 1993, and is rehired on or after May 19, 1993, if such a member did not receive a distribution of his accumulated contributions upon his termination of employment, he shall be treated as a member employed by the City prior to May 19, 1993; in all other cases, the member shall be deemed a new employee as of "his date of reemployment and the provisions of the plan applicable to new members on and after May 19, 1993, shall govern. (b) Notwithstanding anything in this article to the contrary, on and after September 30, 2000, all May 1993 Members shall be treated as if they were employed by the City prior to May 19, 1993, for purposes of determining their benefits under the system. May 1993 Members may purchase creditable service for their probationary period during the period beginning on June 30, 2000, and ending on September 30, 2000, if they are still employed by the City at that time. Any such purchase shall be on such terms and conditions as the Board shall, in its sole discretion, determine. (Election of 11-2-99) City Pension Fund for Firefighters and Police Officers in the City of Miami Beach ,ti!i *e* November 6, 2003 TO: Jean Olin Deputy City Attorney Robert Parcher City Clerk FROM: Celia Borenstein Locke, CEBS Executive Director ~;/ SUBJECT: Related Special Acts, Art. IX. Pension System for Disability and Retirement of Members of Police and Fire Departments Since all references to "May 1993 Member". are obsolete after September 30, 2000. Can an Editor's note be added to the top of Article IX? *Editor's note - - On and after September 30, 2000, all May 1993 Members shall be treated as if they were employed by the City prior to May 19, 1993, for purposes of determining their benefits under the System.2 All references to "May 1993 Member" are obsolete after September 30, 2000. Next time the Fire and Police Pension Fund is amended, we need to include in the ballot question reference to remove obsolete language relating to May 1993 Members. Should you have any questions, please do not hesitate to contact me. mjb Enclosure pc: Board of Trustees Stephen H. Cypen, Esq. 1 Sec. 62. Definitions - May 1993 Member means a member first employed by the City on or after May 19, 1993. 2 Sec. 86 (b) Special rules for members employed by the City on or after May 19, 1993. 605 Lincoln Road . Suite 400 . Miami Beach, Florida 33139-2902 · (305) 673.7039 -' ~ @ copyrighted. Municipal Code Corp., affiliated Municipality. 2001. ARTICLE IX. PENSION SYSTEM FOR DISABILITY AND RETIREMENT OF MEMBERS OF POLICE AND FIRE DEPARTMENTS. *Editor's note--Question G of a special election held Nov. 2, 1999, and approved by voters of Miami Beach, amended art. IX in its entirety to read as herein set out. See the Related Special Acts Comparative Table. ---------- ---------- Sec. 61. Creation of fund; merger of base and supplemental plans. (a) There is created a special fund to be known as the City Pension Fund for Firefighters and police Officers in the City of Miami Beach. The Fund shall be used exclusively for the purpose provided for in this article, and shall be collected, administered and disbursed according to the provisions of this article. (b) Effective as of October 1, 1999, the police Officers' and Fire Fighters' Supplemental Pension (the "supplemental plan") shall be merged into and become a part of this system. In connection with the merger, all assets of the fund created and maintained in connection with the supplemental plan shall be transferred to the Fund. (c) Except as otherwise expressly provided in this article, the rights and benefits of any member who retires or whose employment is terminated on or after October 1, 1999, shall be determined solely in accordance with the provisions of this System as in effect and operative at the time of such retirement or termination. However, his benefit and Creditable Service under this System as of October 1, 1999, shall not be less than his benefit and Creditable Service under the System as in effect on September 30, 1999, if he was only a member in the System as of such date, under the supplemental plan as in effect on september 30, 1999, if he was only a member in that plan and not a member in the system as of such date or under both the system and the supplemental plan as in effect on September 30, 1999, if he was a member in both the System and the supplemental plan as of such date. (d) Except as otherwise expressly provided in this article, the rights and benefits of any member of the System or the supplemental Plan who retired or whose employment terminated prior to October 1, 1999, and who is not reemployed by the City after that date in a position that would entitle him to be a member in the System, shall be determined solely in accordance with the provisions of the System as in effect on the date of his retirement or termination if he was only a member of the System as of that date, solely in accordance with the provisions of the Supplemental plan as in effect on the date of his retirement or te~mination if he was only a member of the Supplemental Plan as of that date or In accordance with the terms of the System and the supplemental plan as in effect on the date of his retirement or termination if he was a member of both the System and the Supplemental Plan as of that date. (Laws of Fla., 1945, ch. 23414, 9 1; election of 11-2-99) Sec. 62. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Board means the Board of Trustees appointed and elected to administer and supervise the System as provided in section 76. City means the City of Miami Beach, Florida. Creditable Service means the Employee's service determined as provided in section 65 used to determine his eligibility for certain benefits under the System and the amount of his benefit under this System. Dependent Parent means a parent of a member for whom a member is entitled, or would have been entitled, to claim a dependency exemption for federal income tax reporting purposes. Domestic Partner means a person with whom a member has entered into a Domestic Partnership as defined in sec. 62-126, and registered and documented according to the requirements of sec. 62-127. Effective Date means September 20, 1945. Employee means any regular member of the police department or fire department who has attained regular civil service status in such department under the official classifications of . positions in the classified service of the City, having a rank In such department other than civilian rank and other than the classification of school guard. Unless they have never held classified positions with the City, the chiefs of the police and fire departments shall be considered Employees for the purposes of this System. Fund means the City Pension Fund for Firefighters and police Officers in the City of Miami Beach created by section 61. Handicapped Child means a child of a member who has reached the age of 18 and who is primarily dependent upon the member for the child's livelihood or support due to a mental or physical condition or handicap of the child which requires, or otherwise would have required, the member to provide primary support for the child. May 1993 Member means a member first employed by the City on or after May 19, 1993. Salary, for the purpose of determining member contributions under this System, means the member's base pay, longevity pay, overtime, shift differential and extra compensation allowance such as uniform allowance, before reduction for the picked-up member contributions and before reduction for any amounts contributed in accordance with sections 125 or 457 of the Internal Revenue Code. However, for periods prior to October 1, 2000 and solely with respect to May 1993 Members, the term "Salary" shall refer only to base pay and longevity pay, excluding any payment of overtime, shift differential or extra compensation allowance such as uniform allowance, but determined before reduction for the picked-up member contributions and before reduction for any amounts contributed in accordance with sections 125 or 457 of the Internal Revenue code. For purposes of determining the amount of a member's benefit under the system, Salary shall mean the amount determined under this section as modified by the provisions of section 66 under which the benefit is being provided. Notwithstanding anything herein to the contrary, a member's Salary taken into account for any purpose under this System, including for purposes of determining the amount of a member's benefit and his contribution to this system, shall not exceed the limitation set forth in section 401(a) (17) of the Internal Revenue Code as ad3usted for changes in the cost of living by the Secretary of the Treasury of the United States. However, for employees who were members before the first plan year beginning after December 31, 1995, the limitation on Salary shall not be less than the amount which was allowed to be taken into account under this article as in effect on July 1, 1993. Surviving Spouse shall mean the lawfully wedded spouse of a member of the system living with the member at the time of the member's death. system means this Pension System for Disability and Retirement of Members of police and Fire Departments, as from time to time amended. (Laws of Fla., 1945, ch. 23414, 9 3; Laws of Fla., 1953, ch. 29286, 9 2; election of 11-7-89; election of 11-2-99; election of 11-6-01) Direct rollover means a payment by the System to the eligible retirement plan specified by the distributee. Distributee includes 'an employee or former employee. In addition, the employee's or former employee's surviving spouse or domestic partner is a distributee with regard to the interest of the spouse or domestic partner. Eligible retirement plan means an individual retirement account described in section 408(a) of the Internal Revenue Code, an individual retirement annuity described in section 408(b) of the Internal Revenue Code, an annuity plan described in section 403(a) of the Internal Revenue Code, or a qualified trust described in section 401(a) of the Internal Revenue code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse or domestic partner, an eligible retirement plan is an individual retirement account or individual retirement annuity. ~ Eligible rollover distribution means any distribution of all or any portion of the balance to the credit of the distributee; except that an eligible rollover distribution does not include any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the ~ife (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more; any distribution to the extent such distribution is required under section 401(a) (9) of the Internal Revenue Code; and the portion of any distribution that is not includable in gross income. (Election of 11-2-99; election of 11-6-01) Sec. 86. Special rules for members employed by the city on or after May 19, 1993. (a) For purposes of determining the provisions of the system which apply to a member who was employed by the City prior to May 19, 1993, and is rehired on or after May 19, 1993, if such a member did not receive a distribution of his accumulated contributions upon his termination of employment, he shall be treated as a member employed by the City prior to May 19, 1993; in all other cases, the member shall be deemed a new employee as of 'his date of reemployment and the provisions of the plan applicable to new members on and after May 19, 1993, shall govern. (b) Notwithstanding anything in this article to the contrary, on and after September 30, 2000, all May 1993 Members shall be treated as if they were employed by the City prior to May 19, 1993, for purposes of determining their benefits under the System. May 1993 Members may purchase creditable service for their probationary period during the period beginning on June 30, 2000, and ending on September 30, 2000, if they are still employed by the City at that time. Any such purchase shall be on such terms and conditions as the Board shall, in its sole discretion, determine. (Election of 11-2-99)