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Ord 27-04ORDINANCE NO. 27-04 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING CHAPTER 35, "EMPLOYEES POLICIES AND BENEFITS", SUBHEADING "RETIREMENT PLAN", OF THE CODE OF ORDINANCES OF THE CITY OF DELRAY BEACH, BY AMENDING SECTION 35.097, "RETIREMENT INCOME; BASIS, AMOUNT AND PAYMENT", TO REVISE THE OPTIONAL FORMS OF BENEFIT; PROVIDING A SAVING CLAUSE, A GENERAL REPEALER CLAUSE, AND AN EFFECTIVE DATE. NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF DI~.I.RAY BEACH AS FOLLOWS: Section 1. That Chapter 35, "Employee Policies and Benefits", subheading, "Retirement Plan", of the Code of Ordinances of the City of De[ray Beach is hereby amended by amending subsection (E) of section 35.097, "Optional Forms of Retirement Income", to read as follows: Section 35.097 RETIREMENT INCOME: BASIS. AMOUNT. AND PAYMENT. (E) Optional forms ofreti~ementincome. (1) In lieu of the amount and form of retirement income payable in the event of normal retirement, early retirement, or termination of service as specified in subparagraphs (A), (B) and (D)(1) of this section, a participant or a terminated participant may, upon written request to the Committee submitted prior to the receipt of retirement income or benefits under the plan, and subject to the approval of the Committee, elect to receive a retirement income or benefit commencing on the date specified in subparagraphs (A), 03) and (D)(1) of this section, whichever is applicable, of equivalent actuarial value payable in accordance with one of the following options: (a) Option 1. A retirement income of a modified monthly amount, payable to the participant for life, except that in the event the participant dies before receiving retirement income for a period of ten years, the same monthly benefit will be paid to the beneficiary designated by the participant for the balance of the ten-year period. (b) Option 2. :1-:. A retirement income of a modified monthly mount payable to the participant during the jc. Lnt lifetime of the participant and following the rmrticir~ant's death, t.:_ __ ~___ .:__: .... a :_:_. · T,_.~_ .~-:_ · _ . . ........... ~ ...... j ....pcna:c, ncr .......... c~p:c.n, the · ' ' '- ~~': ....... ' ....:u~-.-ivor bcncfit of 100%, 75%, 66.66% or 50% pa-nc:pant may, p=ar ............. , ...... of the participant's modified monthly benefit shall be payable to the joint pensioner for life.; ._.u:_t. _~-_n k ...... ~.~ .... u ..... .: .... c__ .~-_ ~:c~,~_~ ^c ,u ..... .: ..... Election of this option shall be null and void if the designated joint pensioner dies before the participant's retirement, unless the participant designates another joint pensioner in accordance with Section 3S 097(E)(2) ~ ..... "--: .......... " .... ~- -';- --~ ..... ~ .... ~-: ...... a .... : ...... o= ........ n ur_ .u ....~'-- fo h rfi i 's oint v-J ................ ~,o~j ................... rm. ExceDtw ereana chant i pensioner is his/her spouse, the present value of payments to the participant shall not be less than fifty, percent (50%) of the total present value of the payments to the participant and the participant and the joint pensioner. (c) Option 3. In lieu of the other optional forms enumerated in this section, and upon the request of a participant, retirement benefits may be paid in any form approved by the Board so long as actuarial equivalence with the benefit othenvise payable is maintained. (2) A participant, upon electing any option under this section, shall designate the joint pensioner or beneficiary to receive the benefit, if any, payable under the plan in the event of the participant's death, on a form provided by the Committee. The participant may revoke or change the designation of a joint pensioner or beneficiary at any time prior m the commencement of retirement income or benefits, by submitting such change in writing on a form provided by the Committee. A participant may also change the designation of a joint pensioner or beneficiary after the commencement of retirement income or benefits, subject to approval by the Committee, and in accordance with the following: (a) The participant must pay the full cost of determining the equivalent actuarial value of the benefit payable. (b) The consent of a participant's joint pensioner or beneficiary to any change in such designation shall not be required. (c) The mount of retirement income payable to the participant upon the designation of a new joint pensioner shall be acmuriully redetermined, taking into account the benefits already received by the participant, and the age and sex of the former joint pensioner, the new jc~mt pensioner and the participant. (d) Each designation of a joint pensioner or beneficiary shall be made in 2 ORD. 27-04 writing on a form provided by the Committee. (e) In the event that no designated beneficiary survives the participant, the benefits payable in the event of the participant's death subsequent to retirement shall be paid as provided in Section 35.100(A) of this subchapter. (3) Retirement income payments will be made under the option elected in accordance with the provisions of this division and will be subject to the following limitations: (a) If a participant dies prior to his retirement under the plan, or if a terminated participant dies prior to the commencement of normal retirement income, no benefit will be payable under the option to any person, but benefits will be payable as provided in subparagraph (D) of this section. (b) If a participant's designated beneficiary or joint pensioner dies before the participant's retirement under the plan, the option elected will be cancelled automatically and retirement income in the normal form and amount will be payable to the participant upon retirement as if the election had not been made, unless a new election is made in accordance with the provisions of this section, or unless a new beneficiary or joint pensioner is designated by the partic/pant prior to retirement. (c) If both the participant and designated beneficiary die after the date the participant's retirement income commences under the plan, but before the full actuarial value of benefits under the provisions of subparagraph (E)(1)(a) or (c) has been received, the Committee may, in its discretion, direct that the commuted value of the remaining payments be paid in a lump sum and in accordance with Section 35.100(B). Section 2. That should any section or provision of this ordinance or any portion thereof, any paragraph, sentence, or word be declared by a court of competent jurisdiction to be invalid, such decision shall not operate to invalidate the remainder hereof. Section 3. That this ordinance shall become effective immediately upon its passage on second and final reading, except as to plan participants who are covered under a collective bargaining agreement. This ordinance shall become effective as to the excluded employees immediately upon the date of ratification and execution of a collective bargaining agreement or memorandum of understanding that includes the provisions of this ordinance. 3 ORD. 27-04 ~ PA~_~D~AN.D ADOPTED in regular the day ~~.~ ,2004. session on second and final reading on this ATI'PSST: City Clerk Fir s t Readin~'~~O j o~00 a/- Second 4 ORD. 27-04 MEMORANDUM TO: FROM: SUBJECT: DATE: MAYOR AND CITY COMMISSIONERS CITY MANAGER ~ AGENDA ITEM # ~ ~Q.- - REGULAR MEETING OF MAY 4. 2004 ORDINANCE NO. 27-04 (AMENDING CHAPTER 35. "EMPLOYEE POLICIES AND BENEFITS") APRIL 30, 2004 This ordinance is before Commission for second reading and public hearing to amend Chapter 35, "Employee Policies and Benefits" of the City Code of Ordinances, Section 35.097, "Retirement Income: Basis, Amount and Payment" to clarify the optional forms of benefit. At the first reading on April 20, 2004, the Commission passed Ordinance No. 27-04. Recommend approval of Ordinance No. 27-04 on second and final reading. S:\City Clerk\agenda memo,Omi 27.04. General Empl Pension Plan.05.04.04 [ITY OF DELRIIY BEIIEH CITY ATTORNEY'S OFFICE 200 NW 1st AVENUE · DELRAY BEACH, FLORIDA 33444 TELEPHONE 561/243-7090 · FACSIMILE 561/278-4755 Writer's Direct Line: 561/243-7091 AJl. Amedca City DATE: TO: MEMORANDUM April 12, 2004 City Commission David Harden, City Manager FROM: Susan A. Ruby, City Attorney SUBJECT: Ordinance No. 27-04 Clarifying Optional Forms of Retirement for the General Employees Pension Plan The City is revising a previous ordinance adopted recently presenting optional forms of retirement because the City's actuary, Steven Palmquist requested certain changes to clarifying the ordinance. The actuary has indicated that this present ordinance appropriately clarifies the previous ordinance on the subject. Please place the ordinance on the next available agenda. By copy to Harry Hamilton, I am requesting that he send a copy of the newly revised ordinance to the NCF&O Bargaining Unit for their information. Attachment Cc: Barbara Garito, City Clerk Harry Hamilton, Human Resources Director Joe Safford, Finance Director Sherry Muehlberg, Administrative Manager ORDINANCE NO. 27-04 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING CHAPTER 35, "EMPLOYEES POLICIES AND BENEFITS", SUBHEADING "RETIREMENT PLAN", OF THE CODE OF ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA, BY AMENDING SECTION 35.097, "RETIREMENT INCOME; BASIS, AMOUNT AND PAYMENT", TO REVISE THE OPTIONAL FORMS OF BENEFIT; PROVIDING A GENERAL REPEALER CLAUSE; PROVIDING A VALIDITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF DELRAY BEACH AS FOLLOWS: Section 1. That Chapter 35, "Employee Policies and Benefits", subheading, "Retirement Plan", of the Code of Ordinances of the City of Delray Beach is hereby amended by amending subsection (E) of section 35.097, "Optional Forms of Retirement Income", to read as follows: Section 35.097 RETIREMENT INCOME; BASIS, AMOUNT, AND PAYMENT. (E) Optional forms of retirement income. (1) In lieu of the amount and form of retirement income payable in the event of normal retirement, early retirement, or termination of service as specified in subparagraphs (A), (B) and (D)(1) of this section, a participant or a terminated participant may, upon written request to the Committee submitted prior to the receipt of retirement income or benefits under the plan, and subject to the approval of the Committee, elect to receive a retirement income or benefit commencing on the date specified in subparagraphs (A), (B) and (D)(1) of this section, whichever is applicable, of equivalent actuarial value payable in accordance with one of the following options: (a) Option 1. A retirement income of a modified monthly amount, payable to the participant for life, except that in the event the participant dies before receiving retirement income for a period of ten years, the same monthly benefit will be paid to the beneficiary designated by the participant for the balance of the ten-year period. (b) Option 2. ~. A retirement income of a modified monthly amount payable to the participant during the jeint lifetime of the participant and following the participant's death, ~ er ~ ~:~ ;~:~* .... : .... ~T~ ,~;~ ^~,;~ ,~ v ..... v ....... .,, v ............................... c .........cf 100%, 75%, 66.66% or 50% of the participant's modified monthly benefit shall be payable to the joint pensioner for life ?2ch shall be pa,able '~ '~ ...... : .... C~. ~'l'~ l;tg'~l':--~ Cf *~.hc ..... 1 .... Election of this option shall be null and void if the designated joint pensioner dies before the participant's retirement, unless the participant designates another joint pensioner in accordance with Section 35 097(E)(2) ~v~ .... ,~..: ......... ~., .... ~..~;. ^~,~ .~ where a participant's ioint pensioner is his/her spouse, the present value of payments to the participant shall not be less than fifty percent (50%) of the total present value of the payments to the participant and the participant and the joint pensioner. (c) Option 3. In lieu of the other optional forms enumerated in this section, and upon the request of a participant, retirement benefits may be paid in any form approved by the Board so long as actuarial equivalence with the benefit otherwise payable is maintained. (2) A participant, upon electing any option under this section, shall designate the joint pensioner or beneficiary to receive the benefit, if any, payable under the plan in the event of the participant's death, on a form provided by the Committee. The participant may revoke or change the designation of a joint pensioner or beneficiary at any time prior to the commencement of retirement income or benefits, by submitting such change in writing on a form provided by the Committee. A participant may also change the designation of a joint pensioner or beneficiary after the commencement of retirement income or benefits, subject to approval by the Committee, and in accordance with the following: (a) The participant must pay the full cost of determining the equivalent actuarial value of the benefit payable. (b) The consent of a participant's joint pensioner or beneficiary to any change in such designation shall not be required. (c) The amount of retirement income payable to the participant upon the designation of a new joint pensioner shall be actuarially redetermined, taking into account the benefits already received by the participant, and the age and sex of the former joint pensioner, the new joint pensioner and the participant. 2 ORD. 2%04 (d) Each designation of a joint pensioner or beneficiary shall be made in writing on a form provided by the Committee. (e) In the event that no designated beneficiary survives the participant, the benefits payable in the event of the participant's death subsequent to retirement shall be paid as provided in Section 35.100(A) of this subchapter. (3) Retirement income payments will be made under the option elected in accordance with the provisions of this division and will be subject to the following limitations: (a) If a participant dies prior to his retirement under the plan, or if a terminated participant dies prior to the commencement of normal retirement income, no benefit will be payable under the option to any person, but benefits will be payable as provided in subparagraph (D) of this section. (b) If a participant's designated beneficiary or joint pensioner dies before the participant's retirement under the plan, the option elected will be cancelled automatically and retirement income in the normal form and amount will be payable to the participant upon retirement as if the election had not been made, unless a new election is made in accordance with the provisions of this section, or unless a new beneficiary or joint pensioner is designated by the participant prior to retirement. (c) If both the participant and designated beneficiary die after the date the participant's retirement income commences under the plan, but before the full actuarial value of benefits under the provisions of subparagraph (E)(1)(a) or (c) has been received, the Committee may, in its discretion, direct that the commuted value of the remaining payments be paid in a lump sum and in accordance with Section 35.100(B). thereof, invalid, Section 2. That should any section or provision of this ordinance or any portion any paragraph, sentence, or word be declared by a court of competent jurisdiction to be such decision shall not operate to invalidate the remainder hereofi Section 3. That this ordinance shall become effective immediately upon its passage on second and final reading, except as to plan participants who are covered under a collective bargaining agreement. This ordinance shall become effective as to the excluded employees immediately upon the date of ratification and execution of a collective bargaining agreement or memorandum of understanding that includes the provisions of this ordinance. 3 ORD. 27-04 the PASSED AND ADOPTED in regular session on second and final reading on this day of ,2004. ATTEST: City Clerk First Reading Second Reading MAYOR 4 ORD. 27-04 Boca Raton/~::, 8eech ~e'~"~ - Friday, ~prii 23, 2004 · ww~.imcaflews.com ~9