RESOLUTION 89-19717 RESOLUTION NO. 89-19717
A RESOLUTION CALLING FOR A SPECIAL ELECTION TO
BE HELD ON NOVEMBER 7, 1989 FOR THE PURPOSE OF
SUBMITTING TO THE ELECTORATE OF THE CITY OF
MIAMI BEACH FOR THEIR APPROVAL OR DISAPPROVAL
AMENDMENTS TO CHAPTER 23414, LAWS OF FLORIDA,
SPECIAL ACTS OF 1945, BEING ARTICLE XVIII OF
THE RELATED LAWS OF THE MIAMI BEACH CITY CODE,
TICLE PROVIDES FO1� A PENSION, AND
'- • w T SYSTEM FOR FIREMEN AND POLICEMEN,
SAID AMENDMENTS ADDING PROVISIONS FOR EMPLOYER
PICK-UP OF EMPLOYEE CONTRIBUTIONS IN ACCORDANCE
WITH SECTION 414 (h) OF THE INTERNAL REVENUE
CODE.
BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA:
SECTION 1.
In accordance with provisions of the Charter of the City of
Miami Beach, Florida and the general laws of the State of Florida,
a Special Election is hereby called and directed to be held in the
City of Miami Beach, Florida, from 7 : 00 a.m. to 7 : 00 p.m. on
November 7 , 1989 for the purpose of submitting to the electorate
the questions as set forth hereinafter.
SECTION 2 .
That the appropriate and proper Dade County election officials
shall conduct the said Special Election hereby called, except for
the certification of the results of said Special Election, which
duty shall be performed by the City Commission. The official
returns for each precinct shall be furnished to the City Clerk of
the City of Miami Beach as soon as the ballots from all precincts
have been tabulated on the night of said Special Election.
SECTION 3.
Said voting precincts in the City of said Special Election
shall be as established by the proper and appropriate Dade County
Election Officials. All electors shall vote at the polling places
and the voting precincts in which the OFFICIAL REGISTRATION BOOKS
show that the said electors reside. A list of the voting precincts
and the polling places therein (subject to change by the Supervisor
of Elections of Dade County, in accordance with the laws of
Florida) is attached hereto as Exhibit A.
1
SECTION 4 .
Registration of persons desiring to vote in the Special
Election shall be in accordance with the general laws of the State
of Florida governing voter registration. Qualified persons may
register to vote at the City registration office located in the
lobby of City Hall, 1700 Convention Center Drive, Miami Beach,
Florida 33139 , each and every Wednesday until October 3 , 1989 ,
between the hours of 9 : 00 a.m. and 4 : 30 p.m. , and at such other
voter registration centers and during such times as may be provided
by the Supervisor of Elections of Dade County. All questions
concerning voter registration should be directed to the Dade County
Elections Office, 111 N.W. 1st Street, Floor 19 , Miami, Florida
33130 ; Mailing Address: P.O. Box 012241, Miami, Florida 33101;
Telephone: (305) 375-5553 .
SECTION 5.
Copies of the proposed amendment to the Miami Beach City
Related Laws shall be made available to the electors at the office
of the City Clerk from 9 : 00 a.m. to 5: 00 p.m. each day, Saturdays,
Sundays, and holidays excepted, not later than thirty days prior
to the date of said election.
SECTION 6.
Not less than thirty days ' notice of said Special Election
shall be given by publication in a newspaper of general circulation
in Miami Beach, Dade County, Florida. Such publication shall be
made at least once each week for four consecutive weeks next
preceding said Special Election.
SECTION 7 .
The notice of election shall be substantially in the following
form:
THE CITY OF MIAMI BEACH, FLORIDA
NOTICE OF SPECIAL ELECTION
NOTICE IS HEREBY GIVEN THAT A SPECIAL ELECTION
HAS BEEN CALLED BY THE CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, AND WILL BE HELD
IN SAID CITY FROM 7 : 00 A.M. UNTIL 7 : 00 P.M. ON
THE 7TH DAY OF NOVEMBER, 1989 , AT WHICH TIME
THERE SHALL BE SUBMITTED TO THE DULY REGISTERED
AND QUALIFIED VOTERS OF THE CITY OF MIAMI BEACH
2
THE FOLLOWING QUESTION:
AMENDMENT 5 : CITY OF MIAMI BEACH PENSION
SYSTEM FOR DISABILITY AND RETIREMENT OF MEMBERS
OF POLICE AND FIRE DEPARTMENTS.
SHALL CHAPTER 23414, LAWS OF FLORIDA SPECIAL
ACTS OF 1945, AS AMENDED, APPEARING AS SECTION
122 , 123 AND 147 , OF THE RELATED LAWS OF THE
CODE OF THE CITY OF MIAMI BEACH, FLORIDA, BE
AMENDED BY ADDING PROVISIONS FOR EMPLOYER PICK-
UP OF EMPLOYEE CONTRIBUTIONS IN ACCORDANCE WITH
SECTION 414 (h) OF THE INTERNAL REVENUE CODE?
YES
NO
SECTION 8.
The official ballot to be used in the Special Election to be
held on November 7 , 1989 , hereby called, shall be in substantially
the following form, to-wit:
OFFICIAL BALLOT
THE CITY OF MIAMI BEACH, FLORIDA
SPECIAL ELECTION, NOVEMBER 7, 1989
AMENDMENT 5 : CITY OF MIAMI BEACH PENSION
SYSTEM FOR DISABILITY AND RETIREMENT OF MEMBERS
OF POLICE AND FIRE DEPARTMENTS.
SHALL CHAPTER 23414, LAWS OF FLORIDA SPECIAL
ACTS OF 1945, AS AMENDED, APPEARING AS SECTION
122 , 123 AND 147 , OF THE RELATED LAWS OF THE
CODE OF THE CITY OF MIAMI BEACH, FLORIDA, BE
AMENDED BY ADDING PROVISIONS FOR EMPLOYER PICK-
UP OF EMPLOYEE CONTRIBUTIONS IN ACCORDANCE WITH
SECTION 414 (h) OF THE INTERNAL REVENUE CODE?
YES
NO
SECTION 9.
Absentee voters participating in said Special Election shall
be entitled to cast their ballots in accordance with the provisions
of the laws of the State of Florida with respect to absentee
voting.
SECTION 10.
That the City of Miami Beach shall pay all expenses for
conducting this Special Election and will pay to Dade County or
3
,
directly to all persons or firms, upon receipt of invoice or
statement approved by the Supervisor of Elections of Dade County,
Florida.
SECTION 11.
This resolution shall be effective immediately upon its
passage.
PASSED and ADOPTED this 6th day of September , 1989.
4011.11(
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ATTEST:
AttL41L, )77 44,41 /
CITY CLERK
FORM APPROVED:
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LEGAL DEPARTMENT
DATE: 3/3 e/21
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8/30/89
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ruLLuNsiu i L A L L b F fI 1 9 13 9 SPEC !A L E L E C-- N
CONGRESSIONAL 18 , SENATE 34 & HOUSE 110
JUL 24 1999
PCT. LOCATION ADDRESS By
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011 BISCAYNE ELEMENTARY 800 — 77 ST
012 NORTH SHORE ACTIVITY CTR 7275 COLLINS AV
013 NORTH SHORE ACTIVITY CTR 7275 COLLINS AV
014 NORTH SHORE PARK TEEN CTR 501 — 72
ST
015 FAIRWAY PARK 200 FAIRWAY DR
_ L-L-AG E
018 NORMANDY SHORES GOLF COURSE 2401 BIARRITZ DR
019 NORMANDY ISLE MUNICIPAL POOL 1765 —
71 ST
020 INDIAN CREEK FIRE STATION 6880 i
ND 1 AN CREEK DR
O21 NORTH SHORE PARK TEEN CTR 501 —
72 ST
022 CASABLANCA HOTEL 6345 COLLINS
AV
07/19/89 LG
1
EXHIBIT "A"
CY-ic,-7,—. t
LIST OF POLLING PLACES FOR 1989 SPECIAL ELECTIONS
CONGRESSIONAL 18 , SENATE
34 & HOUSE 110
PCT. LOCATION
***************************************************** ADDRESS
023 MIAMI BEACH FIRE STATION *3
5303 COLLINS AV
024 ST JOHN ON THE LAKE 1st UTD METH CH 4760 PINE TREE DR
025 MIAMI BEACH FIRE STATION *3
5303 COLLINS AV
"GI 026 TEMPLE BETH SH
c OLOM 4144 CHASE AV (TEMP )
O27 OCEAN GRANDE HOTEL
3651 COLLINS AV
028 NORTH BEACH ELEMENTARY SCH
4100 PRAIRIE AV
029 ST PATRICK 'S SCHOOL & CHURCH
3700 MERIDIAN AV
� • 030 BAYSHORE GOLF COURSE
•� 2301 ALTON RD
031 DADE BOULEVARD FIRE STATION
*2 2300 PINETREE DR
032 MIAMI BEACH PUBLIC LIBRARY — AUDIT 2100 COLLINS AV
033 BARCLAY PLAZA
HOTEL & APARTMENT 1940 PARK AV
034 ONE HUNDRED LINCOLN ROAD APARTMENTS 100 LINCOLN ROAD
035 MIAMI BEAC}-i GARDEN CTR
2000 CONVENTION CTR DR
036 MIAMI BEACH POLICE ATHLETi
1-1C LEAGUE 999 — 11 ST
) 037 !VI!AIVI 1 BEACH SENIOR OR CENTER
610 ESPANOLA WAY (TEMP)
C MP)
038 M I AM! BEACH ROD & REEL CLUB 208 SOUTH HIBISCUS DR
, 039 MIAMI BEACH FIRE STATION
*1 1051 JEFFERSON AV (TEMP)
07/19/89 LG
2
LIST OF POLLING PLACES FOR 1989 SPECIAL ELECTIONS
CONGRESSIONAL 18, SENATE 34 & HOUSE 110
PCT. LOCATION
******************************************************,, ADDRESS
040 ST FRANCIS DE SALES CHURCH 621
ALTON RD
041 MIAMI BEACH FIRE STATION *1
1051 JEFFERSON AV
042 LEROY D FIENBERG ELEMENTARY SCH
1420 WASHINGTON AV
043 LA FLORA HOTEL
1238 COLLINS AV
'jfj,t'` 044
SOUTH SHORE COMMUNITY CENTER
�,- 833 - 6 ST
045 OCEAN FRONT AUDITORIUM 1
001 OCEAN DR
046 SOUTH SHORE COMMUNITY CTR
833 - 6 ST
047 ST FRANCIS DE SALES CH
621 ALTON RD
048 SOUTH POINTE PARK 1
WASHINGTON AV
'111PIPPF-..dildaPPP' • S
049 ST ACNES ACADEMY cpNovmmipp77101741pprNipv___ _.._
122 HARBOR DRIVE
O50 K Y BISCAYNE PRESBYTERIAN CH 160 HARBOR DR
O51 KEY BISC YNE ELEMENTARY
150 W MCINTIRE ST
260 GREATER NEW MACEDONIA MISS BAPT CH
3165 NW 56 ST
261 OL I NDA ELEMENTARY SCH
5536 NW 21 AV
262 M I LDRED & CLAUDE PEPPER TOWERSN,,
2350 NW 54 ST
263 BROWNSV I LLE IMPROVEMENT
ASSO'� `� 2741 NW 49 ST
264 KELSEY L PHARR ELEMENTARY
2000 NW 46 ST
N
07/19/89 LG
3
OFFICE OF THE CITY ATTORNEY
dy Wead
/4110
F L O R I D A
To
ARNOLD M. WEINER \ ��»co�r
P.O.BOX 0
CITY ATTORNEY – .7��N�.•�°�" MIAMI BEACH, FLORIDA 33119-20.2
hMM
TELEPHONE(305)673-7470
TELECOPY (305)673-7002
C.
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COMMISSION MEMORANDUM NO. ,
TO: Mayor Alex Daoud and DATE: September 6, 1989
Members of the City Commission
FROM: Arnold M. WeinerDel' ,941
City Attorney
SUBJECT: AMENDMENT TO CITY PENSION FUND FOR FIREMEN AND POLICEMEN
The Fraternal Order of Police, Firefighters Local 1510 and the City
Administration have recommended several amendments to Article XVIII
of the City of Miami Beach's Related Laws, encompassing the Pension
System for Disability and Retirement of Members of Police and Fire
Departments, which amendments are noticed in the attached Exhibit
"A" . Since the amendments involve changes to the City' s Related
Laws, a referendum vote is necessary before said amendments may be
implemented. As such, the following two (2) referendum questions
have been drafted reflecting the proposed changes:
1. SHALL CHAPTER 23414 , LAWS OF FLORIDA, SPECIAL ACTS
OF 1945, AS AMENDED, APPEARING AS .SECTION 121
THROUGH 150, OF THE RELATED LAWS OF THE CODE OF THE
CITY OF MIAMI BEACH, FLORIDA, BE AMENDED BY ADDING
THE LIMITATIONS ON BENEFITS SET FORTH IN SECTION 415
OF THE INTERNAL REVENUE CODE?
In order for the City Pension Fund for Firemen and Policemen
in the City of Miami Beach to retain its qualified status under.
Internal Revenue Service regulations, this I.R.S. Section 415
Amendment on Maximum Limitations needs to be adopted. In addition,
the amendment grandfathers people employed before January 1, 1990,
and allows those employees to receive their full benefit under the
Plan formula in effect on October 14 , 1987. This is a no-cost item
to the City.
2 . SHALL CHAPTER 23414, LAWS OF FLORIDA SPECIAL ACTS
OF 1945, AS AMENDED, APPEARING AS SECTION 122 , 123
AND 147, OF THE RELATED LAWS OF THE CODE OF THE CITY
OF MIAMI BEACH, FLORIDA, BE AMENDED BY ADDING
PROVISIONS FOR EMPLOYER PICK-UP OF EMPLOYEE
CONTRIBUTIONS IN ACCORDANCE WITH SECTION 414 (h) OF
THE INTERNAL REVENUE CODE?
Government employers are permitted under IRS Code Section
414 (h) to "pick-up" the mandatory contributions required of
employees covered by their Retirement System.
23
AGENDA
ITEM - ^�
DATE
1700 CONVENTION CENTER DRIVE— FOURTH FLOOR — MIAMI BEACH, FLORIDA 33139
By implementing the "pick-up" the employees are not currently
taxed on their contributions to the retirement system and can take
advantage of the tax savings. This is a no-cost item to the City.
Accordingly, attached hereto are the appropriate resolutions
calling for a special election regarding the subject referendum
questions.
AMW:HD/mml
30
PROPOSED RELATED LAWS AMENDMENTS FOR
NOVEMBER 7, 1989 SPECIAL ELECTION
RE: POLICE AND FIRE PENSION AMENDMENTS
PROPOSED TEXT
1. Section 2 of Chapter 23414 , Laws of Florida, Special Acts of
1945 as amended, appearing as Section 122 of the Related Laws of
the Code of the City of Miami Beach, Florida, is amended by adding
a Subsection 9, to read as follows:
Article XVIII. Pension System for Disability and Retirement of
Members of Police and Fire Departments.
Section 122 . Source of monies for fund; computation of liability;
use generally of fund.
The said pension fund shall consist of monies derived from the
following sources:
1. There shall be transferred to the pension fund of
this system all monies paid by the city into any other
pension and retirement system of the city on account of
employees of the police and fire departments who are
eligible for membership in this system at the effective
date of this Act and who elect to become members
according to the terms of this Act. The funds so
transferred, together with interest thereon to the date
of transfer, shall be credited against the city' s
liability for creditable service prior to the effective
date of this Act of persons who become members of the
system created hereby.
2 . During the period extending from the commencement
of the operation of the system under this Act to and
including the 30th day of September, 1947 , the city shall
levy and collect annually, in the manner provided by law,
upon all taxable property within said city, one mill on
the assessed value thereof, and the taxes so levied and
collected shall be paid into the fund created by this Act
and credited against the city' s liability for creditable
service prior to the effective date of this Act of
persons who become members of the system created hereby.
3 . After September 30th, 1947, the city shall pay into
the fund of the system created by this Act, in annual
payments, such amount as will, together with monies
transferred under the provisions of paragraph 1 of this
section, and the proceeds of the annual levy provided for
in paragraph 2 of this section, amortize the city' s
liability for creditable service prior to the effective
date of this act of persons who become members of the
system created hereby, at a uniform rate over a period
of thirty years, together with three per cent interest
on the unpaid balances of such prior service liability.
After October 1, 1949, the city shall, in addition to the
above, pay into the fund of the system created by this
Act, in annual payments such amount as will amortize the
added prior service liability incurred through the
1
a
1/2 C
optional benefits provided for in sections 7 1/2 , 8 1/2
and 9 1/2 (f.n. 8) , at a uniform rate over a period of
twenty years, together with three per cent per annum
interest on unpaid balances of such added prior service
liability. After October 1, 1953 , the city shall, in
addition to the above, pay into the fund of this system
created by this Act, in equal annual payments, such
amount as will amortize the added prior service liability
incurred through the benefits provided for in section 7
1/2B, (f.n. 8a) interest being computed at the rate of
three per cent per annum. After October 1, 1951, the
city shall, in addition to the above, pay into said fund,
in annual payments, such amount as is actuarially
determined to be necessary to amortize the added prior
service incurred through the optional privileges provided
for in section 18 (f.n. 9) hereof at a uniform rate over
a period of twenty-six years, together with three per
cent per annum interest on the unpaid balances of such
added prior service liability. After October 1, 1951,
the city shall also pay into said fund such an amount as
is actuarially determined to be necessary to provide for
the refund, to those members who after said date become
entitled to refunds under the terms of section 23 (f.n.
1) hereof, of the contributions made by such members
prior to October 1, 1951, and shall, after said October
1st, 1951, pay into said fund, in annual payments, such
amount as is actuarially determined to be necessary to
provide for similar refunds under the terms of section
23 (f.n. 2) hereof contributions made subsequent to
September 30, 19 51.
At such time as hereinafter designated, the city
shall, in lieu of any other annual prior service payments
hereinabove set forth, pay unto such fund, in annual
payments, such amount as is actuarially determined to be
necessary to amortize the unfunded prior service
liability for all benefits provided for under this plan,
at a uniform rate over a period of thirty (3 0) years
provided, however, such annual payments shall not
commence until the pension benefits pursuant to terms of
Section 7 1/2C or section 7 1/2D (f.n. 2a) hereof become
effective.
At such time as hereinafter designated, the city
shall, in addition to any other annual prior service
payments hereinabove set forth, pay into such fund, in
annual payments, such amount as is actuarially determined
to be necessary to amortize the added unfunded prior
service liability for all additional benefits provided
for under this plan, at a uniform rate over a period of
thirty (30) years.
4 . At the end of each City of Miami Beach fiscal year
the city shall pay into the funds of the system created
by this Act such amount as is determined to be required
in this section, in addition to the personal
contributions of the members, to fully amortize the
liability for pensions incurred during said fiscal year
computed on the basis of three per cent interest
compounded annually; provided, however, at such time as
8 See Section 128, 130 and 132 of the Related Laws.
8a See Section 128 of the Related Laws.
9 See Section 142 of the Related Laws.
1 See Section 147 of the Related Laws.
2 See Section 147 of the Related Laws.
2a See Section 128 of the Related Laws.
2
the provisions of section 7 1/2C or section 7 1/2D (f.n.
2b) hereof become effective, the city shall thereafter
pay into the funds of the system at the end of each
fiscal year such amount as is actuarially determined to
be required in this section, in addition to the personal
contribution of the members, to fully amortize the
liability for pensions incurred during said fiscal year,
computed on an interest rate as determined from time to
time by the board of trustees.
At such time as the provisions of section 7 1/2E,
section 7 1/2F and section 18A (f.n. 2c) hereof become
effective, the city shall thereafter pay into the funds
of the system at the end of each fiscal year such amount
as is actuarially determined to be required under this
plan, in addition to the personal contribution of the
members, to fully amortize the liability for pensions
incurred during the fiscal year.
At such time as the provisions of sections 7 1/2H
and 9 3/4H (f.n. 2d) hereof become effective, the city
shall thereafter pay into the funds of the system at the
end of each fiscal year such amount as is actuarially
determined to be required under this plan, in addition
to the personal contributions of the members, to fully
amortize the liability for pensions incurred during the
fiscal year, computed on an interest rate as determined
from time to time by the Board of Trustees.
At such time as the provisions of Section 7 1/2J and
7 1/2K hereof become effective, the City shall thereafter
pay into the funds of the system at the end of each
fiscal year such amount as is actuarially determined to
be required under this plan, in addition to the personal
contributions of members, to fully amortize the liability
for pensions incurred during said fiscal year, computed
on an interest rate as determined from time to time by
the Board of Trustees.
5 . At the end of each City of Miami Beach fiscal year
after September 30th, 1947 , the city shall pay into the
funds of the system created by this Act such amounts as
may be required in addition to investment return, to
provide interest at three per cent per annum on the funds
of the system; provided, that should the investment
returns in any fiscal year exceed three per cent, any
excess over three per cent shall be used to reduce the
city' s contributions; provided, however, at such time as
the provisions of section 7 1/2D or section 7 1/2E and
section 18A (f.n. 2d) hereof become effective, and
subject to the provisions of section 7 1/2F (f.n. 2e)
hereof, then any excess of investment return on the funds
of the system over the interest rate then determined by
the board as provided in subsection 4 hereof shall be
used to reduce the city' s contribution.
2b See Section 128 of the Related Laws.
2c See Sections 128 and 142 of the Related Laws.
2d See Section 133 of the Related Laws.
2e See Section 128 of the Related Laws.
3 See Sections 128, 130 and 132 of the Related Laws.
3
6 . During the period extending from the commencement
of the operation of the system created by this Act to and
including September 30, 1947, each member of this system
shall, by payroll deductions, contribute to the funds of
said system two per cent of the salary or wages of such
member, and thereafter, each of said members shall
contribute by payroll deductions to said system, four per
cent of the salary or wages of such member. Beginning
with October 1, 1949, for those members who elect, under
supplemental contract, to receive optional benefits
provided hereafter in sections 7 1/2A, 8 1/2 and 9 1/2 ,
(f.n. 3) the rate of contribution of each such member
shall be five per cent. Those members who elect under
supplemental contract, prior to October 1, 1953 , shall
waive all other benefits and in lieu thereof shall be
entitled to receive the benefits of this system including
the benefits provided hereafter in section 7 1/2B, 7
1/2C, 7 1/2D, 8 1/2 and 9 3/4, (f.n. 3a) under the terms,
conditions and restrictions prescribed in sections 7, 8
and 9 . (f.n. 3b) Those employees who become members
after October 1, 1953 , shall contribute six (6%) per cent
of the salary or wages of such member, and shall be
entitled to receive the benefits of this system,
including the benefits provided in sections 7 1/2B, 7
1/2C, 7 1/2D, 8 1/2 and 9 3/4 , (f.n. 3c) under the terms,
conditions and restrictions prescribed in sections 7 , 8
and 9 . (f.n. 3d)
All computations of liability in connection with the
system created hereby shall be based on such tables and
rates approved by the board of trustees. The board shall
designate an actuary for the system who shall recommend
such tables and rates for adoption by the board. The
actuary designated by the board, on the basis of such
tables and rates, shall determine the amounts required
to be paid into the system by the city, as provided for
in section 2 (f.n. 3e) hereof. There shall be a complete
actuarial evaluation prepared by the actuary at least
every three years, and the city shall make such
adjustments in its contributions as shall be shown to be
required by such actuarial evaluation.
The money required to meet all the obligations of
this pension plan over and above the personal
contributions forthcoming from the members, is hereby
declared to be the liability and obligation of the City
of Miami Beach. Therefore, the city council of the City
of Miami Beach shall levy annually, in the manner
provided by law, upon all taxable property within said
city, such millage on the assessed valuation thereof as
is necessary to produce the amounts required hereby to
be contributed by said city to this system.
Nothing in this Act contained shall be construed to
prevent the city administration from appropriating monies
from the general fund or from any special funds of the
city, for the purpose of creating or adding to the
pension fund created by this Act, and the city shall have
the right to appropriate monies from the general fund or
3a See Sections 128, 130 and 133 of the Related Laws.
3b See Sections 127, 129 and 131 of the Related Laws.
3c See Sections 128, 130 and 133 of the Related Laws.
3d See Sections 127, 129 and 131 of the Related Laws.
3e See Section 122 of the Related Laws.
9 1 v 4
any special fund of the city in addition to a mil lage.
And furthermore, the city shall have the right and power
to designate other sources of revenue for the pension
fund created by this Act, including the designating of
certain fines and forfeitures for violation of the city
ordinances to be paid to this fund instead of the general
revenue of said city.
No monies raised by taxation or otherwise provided
for said pension fund shall be used other than for the
purpose of this Act.
At such time as the provisions of sections 7 1/2G,
8 3/48 and 9 3/4G (f.n. 3f) hereof become effective, the
city shall thereafter pay into the funds of the system
at the end of each fiscal year such amount as is
actuarially determined to be required under this plan,
in addition to the personal contributions of the members,
to fully amortize the liability for pensions incurred
during the fiscal year, computed on an interest rate as
determined from time to time by the board of trustees.
7 . An employee who becomes a member after December 1,
1971 shall contribute eight per cent of the salary or
wages of such member, and shall be entitled to receive
the benefits of the system, including the benefits
provided in sections 7 1/2H, 8 3/4B and 9 3/4H (f.n. 3g) .
Any employee who became a member of the system on
or before December 1, 1971 and was contributing at the
rate of six per cent of his annual salary or wages may
elect to contribute, commencing December 1, 1971, eight
per cent of the salary or wages of such member, and shall
be entitled to receive the benefits of the system,
including the benefits provided in sections 7 1/2H, 8
3/4B and 9 3/4H; (f.n. 3h) provided, that said member
makes such election in writing not later than December
31, 1971, otherwise he shall be deemed to have elected
irrevocably not to increase his contributions to the
system, he shall contribute at the same rate as prior to
December 1, 1971 and he shall be entitled to the benefits
of the system applicable to him prior to December 1,
1971.
8 . An employee who was hired by the city on or after
July 1, 1976 and who becomes a member on or after July
1, 1976 shall contribute six percent of the salary or
wages of such member, and shall be entitled to receive
the benefits of the System, including the benefits
provided in Sections 7 1/21, 8 3/4C and 9 3/41 (f.n. 3i) .
Salary or wages for this purpose shall consist of base
pay and longevity pay, but shall not include any payment
of overtime, shift differential or extra compensation
allowance such as uniform allowance.
Section 9 . Effective upon certification and
acceptance of the results by the City Commission, the
City shall, solely for the purpose of compliance with
3f See Sections 128, 130.1 and 133 of the Related Laws.
3g See Sections 128, 130.1 and 133 of the Related Laws.
3h See Sections 128, 130.1 and 133 of the Related Laws.
3i See Sections 128, 130.1 and 133 of the Related Laws.
NOTE: EXISTING SUBSECTION 9. OF SECTION 122 WAS MISPLACED AND 7S NOW LOCATED
IN THE LAST PARAGRAPH OF SUBSECTION 4. AND BEFORE SUBSECTION 5.
5
q � �
Section 414 (h) of the Internal Revenue Code, pick up the
member contributions required to be made under this Act
by employees on salary or wages paid to begin with the
payroll period beginning on November 19, 1989 , and the
contributions so picked up shall be treated as employer
contributions in determining tax treatment under the
Internal Revenue Code.
2 . Section 3 of Chapter 23414 , Laws of Florida, Special Acts of
1945, as amended, appearing as Section 123 of the Related Laws of
the Code of the City of Miami Beach, Florida, is amended by adding
a Subsection D, to read as follows:
Article XVIII. Pension System for Disability and Retirement of
Members of Police and Fire Departments.
Section 123. Definitions.
(a) The term "employee" when used in this Act shall mean
any regular member of the police department or fire
department who has attained regular civil service status
in such departments under the official classifications
of positions in the classified service of the City of
Miami Beach, Florida, having a rank in such department
other than civilian rank and other than the
classification of school guard. The chiefs of the police
and fire departments shall be considered employees for
the purposes of this Act.
(b) The terms "firemen" and "policemen" , when used in
this Act shall be synonymous with the term "employee" as
defined above.
(c) The term "widow" shall mean the lawfully wedded wife
of a member of the fire or police departments living with
the member at the time of his death.
(d), For the purpose of determining member contributions
under this System, the term "salary or wages" shall mean
salary or wages before reduction for the picked-up member
contributions and before reduction for any amounts
contributed in accordance with Section 125 or 457 of the
Internal Revenue Code.
3 . Section 23 of Chapter 23414 , Laws of Florida, Special Acts of
1945, as amended, appearing as Section 147 of the Related Laws of
the Code of the City of Miami Beach, Florida, is amended by adding
a paragraph at the end thereof to read as follows:
Article XVIII. Pension System for Disability and Retirement of
Members of Police and Fire Departments.
Section 147 . Separation from service.
Whenever any member in the service of either
the fire or police department shall sever his
connection with such department either
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voluntarily or by lawful discharge, or by death
not attributed to his active duties prior to
the completion of five (5) years of membership
in the department, or by death in active
service after the completion of five (5) years
of membership in the department leaving no
widow or children surviving him entitled to
pension benefits under this act, such member,
or his estate shall be entitled to the return
of all the monies he has contributed into this
system, together with accumulated interest on
said sum, at the rate of three (3) per cent per
annum, computed until date of payment to said
member, or his estate unless in the event of
discharge or voluntary severance such member
has at that time qualified under the terms of
this act for a pension as herein provided for;
except that any member of this system who
separates from active service with the fire or
police departments to accept an appointment to
any office in the unclassified service of the
city shall continue to have all the rights,
privileges and responsibilities of this system;
provided, however, that any member of this
system who separates from active service with
the fire or police departments to accept an
appointment to any office in the classified
service of the city shall immediately become
a member of the City of Miami Beach Employees
Retirement System and shall receive creditable
service under that system for service which is
creditable hereunder. Upon becoming a member
of said system, the trustees shall transfer
from the funds of this system to the City of
Miami Beach Employees Retirement System an
amount equal to the accumulated amount of the
member' s contributions under this system plus
the accumulated amount of twelve per cent of
the member' s earnings during each year from
January 1, 1950 to the date of transfer
together with interest at the rate of three per
cent per annum from the year in which such
earnings were received, plus for members whose
creditable service began prior to January 1,
1950, an amount equal to ten per cent of the
member' s earnings in each year from July 1,
1948 to January 1, 1950, together with interest
thereon at the rate of three per cent per annum
from the date received to the date of transfer,
plus if the member has creditable service prior
to July 1, 1948, an amount equal to fifteen per
cent of his earnings during each year from July
1, 1945 to July 1 1948 , together with interest
thereon at the rate of three per cent per annum
from the date received to the date of transfer,
plus if the member has creditable service prior
to July 1, 1945, an amount equal to fifteen per
cent of his average annual earnings from
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January 1, 1939 to January 1, 1945, for each
year of credited service prior to July 1, 1945,
together with interest at the rate of three per
cent per annum from the date received to the
date of transfer, and, in addition, an amount
equal to ten per cent of the three preceding
amounts together with ten per cent of the
accumulated amount of any member contributions
made prior to January 1, 1950.
For purposes of this Section, monies a member
has contributed shall include picked-up member
contributions together with interest thereon.
4 . Chapter 23414, Laws of Florida, Special Acts of 1945, as
amended, is amended by adding a Section 30, appearing as Section
151 of the Related Laws of the Code of the City of Miami Beach,
Florida, to read as follows:
Article XVIII.
Section 151. Limitations on Benefits
(A) Notwithstanding any other provision of the
System hereinabove to the contrary, the maximum
annual pension payable under the System shall
be equal to the lesser of (1) $90, 000
multiplied by the applicable "Adjustment
Factor" as hereinafter defined (such adjusted
amount to be known as the "Dollar Limitation") ,
or (2) the member' s average annual Remuneration
during the three consecutive calendar years in
his membership in the System affording the
highest such average, or during all of his
years of membership if less than three (3)
years (to be known as the "Remuneration
Limitation") .
(B) 1. If a member' s pension commences
before the member's attainment of age sixty-
two (62) , the Dollar Limitation shall be
adjusted so that it is the actuarial equivalent
of an annual benefit of $90, 000, multiplied by
the applicable Adjustment Factor, beginning
upon the member's attainment of age sixty-two
(62) . For purposes of this Section, actuarial
equivalence shall be determined on the basis
of the 1979 George B. Buck Mortality Table -
Men and an interest rate assumption of five
(5%) per cent compounded annually. The
reduction under this Subsection (B) shall not
reduce the Dollar Limitation below (a) $75, 000
if a member' s pension begins at or after h i s
attainment of age fifty-five (55) , or (b) if
his pension begins before his attainment of age
fifty-five (55) , the actuarial equivalent of
the $75, 000 limitation for age fifty-five (55) .
8
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2 . If a member of the System has accrued
at least fifteen (15) years of creditable
service as a full-time employee of the Police
Department or Fire Department (or such lesser
number of years as may be required under
Section 415 (b) (2) (H) of the Internal Revenue
Code, as amended from time to time) , then the
Dollar Limitation applicable in the case of a
member whose pension begins before his
attainment of age fifty-five (5 5) , determined
in accordance with paragraph 1 above, shall
never be less than $50, 000 multiplied by the
applicable Adjustment Factor. For purposes of
meeting the service requirement in the
preceding sentence, a member' s service as a
member of the Armed Forces of the United States
shall count as well.
3 . If a member' s pension commences after
the member's attainment of age sixty-five (65) ,
the Dollar Limitation shall be adjusted so that
it is the actuarial equivalent of a benefit of
$90, 000 beginning at age sixty-five (65)
multiplied by the applicable Adjustment Factor.
(C) 1. If a member has completed less than
ten years of membership in the System, the
member' s accrued pension shall not exceed the
Dollar Limitation as adjusted by multiplying
such amount by a fraction, the numerator of
which is the member' s number of years (or part
thereof) of membership in the System, and the
denominator of which is ten.
2 . If a member has completed less than
ten years of creditable service with the
System, the Remuneration Limitation shall be
adjusted by multiplying such amount by a
fraction, the numerator of which is the
member' s number of years of creditable service
(or part thereof) , and the denominator of which
is ten.
3 . In no event shall Subsections (C) 1
and (C) 2 reduce the limitations provided under
Section 415 (b) (1) of the Internal Revenue Code
to an amount less than one-tenth of the
applicable limitation (as determined without
regard to this Subsection (C) ) .
4 . To the extent provided by the
Secretary of the Treasury, Subsection (C) 1
shall be applied separately with respect to
each change in the benefit structure of the
plan.
(D) Notwithstanding anything to the contrary,
the limitation of Subsection (A) , as modified
9
I
v(
by Subsections (B) and (C) , with respect to a
member who first became a member of the System
prior to January 1, 1990, shall not be less
than the member's accrued pension under the
System at the time of pension commencement
(determined without regard to any amendment to
the System made after October 14 , 1987) .
(E) In any case where a member of the System
is also a member of one or more qualified
defined contribution plans sponsored by the
City, the sum of the "defined benefit plan
fraction" (as defined in Section 415 (e) (2) of
the Internal Revenue Code) and the "defined
contribution plan fraction" (as defined in
Section 415 (e) (3) of said Code) shall not
exceed 1. 0. Reduction of contributions to or
benefits from all systems, where required,
shall be accomplished by first reducing
benefits under this System, and then reducing
contributions and benefits under such other
systems.
(F) For purposes of this Section 30*, the
following definitions shall apply:
1. "Adjustment Factor" shall mean the
cost of living adjustment factor prescribed by
the Secretary of the Treasury under Section
415 (d) of the Internal Revenue Code for years
beginning on and after January 1, 1988, applied
to such items and in such manner as the
Secretary shall prescribe.
2 . "Remuneration" with respect to any
member shall mean the wages, salaries and other
amounts paid in respect of such member by the
City for personal services actually rendered,
determined after any pre-tax contributions
under a "cafeteria plan" (as defined under
Section 125 of the Internal Revenue Code and
its applicable regulations) , or after any pre-
tax contributions under a "deferred
compensation plan" (as defined under Section
457 of the Internal Revenue Code and its
application regulations) ; and shall include,
but not by way of limitation, bonuses, overtime
payments and commissions; and shall exclude
deferred compensation, stock options and other
distributions which receive special tax
benefits under said Code. "
(NOTE: Section 151 of the Related Laws of the Code of the City of
Miami Beach, Florida was repealed by Ord. 87-2570 and was reserved
as blank within Article XIX. This amendment will remove Section
151 from Article XIX and include Section 151 within Article XVIII . )
* See Section 151 of the Related Laws.
10
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OIICTNAL,
Vim\+_v.
RESOLUTION NO. 89-1971Y
Calling for a special election to be held
on November 7, 1989 for the purpose of
submitting to the electorate of the City
of Miami Beach for their approval or dis-
approval amendments to Chapter 23414, Laws
of Florida, Special Acts of 1945, being
Article XVIII of the Related Laws of the
Miami Beach City Code, which Article pro-
vides for a pension, and retirement system
for Firemen and Policemen, said amendments
adding provisions for employer pick-up
of employee contributions in accordance
with Section 414(h) of the Internal
Revenue Code.
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