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LTC 026-2006 MB Fraternal Order of Police Health Trust/Fire Fighters Insurance Trust Domestic Partners Coverage Termination G MIAMI BEACH OFFICE OF THE CITY MANAGER NO. LTC # 026-2006 LETTER TO COMMISSION TO: Mayor David Dermer and Members of the City Commission DATE: Jorge M. Gonzalez, City Manager January31,2006 )~ Miami Beach Fraternal Order ~ Police Health Trust/Fire Fighters Insurance Trust - Domestic Partner Benefits Coverage Termination FROM: SUBJECT: This purpose of this Letter to the City Commission is to advise the Commission that the Miami Beach Fraternal Order of Police (FOP) Health Trust/Fire Fighters Insurance Trust will be terminating their coverage of domestic partner benefits effective January 15, 2006 (for the IAFF fund) and February 1, 2006 (for FOP fund). This action has been taken under the advice and recommendation of the Fund CPA who advised that the Internal Revenue Service (IRS) has issued private letter rulings indicating such coverage could jeopardize the tax exempt status of the funds. Therefore, family contributions on behalf of domestic partners will no longer be accepted. If you have any questions or need additional information, please feel free to contact me. Attachments: Letter from Phillips, Richard & Rind, P.A., January 6,2006 JMG\dm F:\cmgr\$ALL\L TC-06\L TC FOP Health Trusldoc ". .. a 0"1 " ;0 '", :r;: nl ,~',:t:: C.0 () -.' in w .- :::.. ~,:"..-'" ~ ~.... ~,,,:j rn - , . . 0 "- 0 W it1 PHILLIPS, RICHARD & RIND, P.A. ATTORNEYS AT LAW KATlll-EEN M. PHILLIPS MARK RICHARD OSNAT K. RIND SHELLIE L. SEWELL 9360 SW 72 STREET, SUITE 283 MIAMI, FLORIDA 33173 Tel: (305) 412-8322 Fax: (305) 412-8299 OF COUNSEL: LmBY HERRERA-NAVARRETE, P.A. PATRICIA IRELAND January 6, 2006 VIA FACSIMILE AND U.S. REGULAR MAIL Linda Gonzalez Labor Relations Division Director City of Miami Beach 1700 Convention Center Dr. 3rd Floor Miami Beach, FI 33139 Re: Miami Beach FOP Health Trust! Florida Fire Fighters Insurance Trust Fund Dear Linda: Please be advised that the above funds will be terminating their coverage of domestic partner benefits effective January 15,2006 (for IAFF fund) and February 1,2006 (for FOP fund). The reason for the action is based on recommendations by our Fund CPA who has advised that the IRS has issued private letter rulings indicating such coverage would jeopardize the tax exempt status of the funds. Therefore we will no longer be able to accept family contributions on behalf of domestic partners. Please call should you have any questions in this regard. ' Very truly yours, .~ Kathleen M. Phillips KMP/bb cc: Jorge Gonzalez Gary Kluger Dwayne Drury Betty Huntsman " '. ' .. . \,..... t~\:':t ~ ' ! ....; J v ~ . ~, . \ i"l\" n . . ',,' \ . :\ \- c~} , Ie Lj ~. ..~~'. ....,.. .L '~ .~ ~20