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Ord 26-00ORDINANCE NO. 26-00 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING CHAPTER 33, "POLICE AND FIRE DEPARTMENTS", SUBHEADING "PENSIONS", OF THE CODE OF ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA, BY AMENDING SECTION 33.60, "DEFINITIONS", REVISING THE DEFINITION OF AVERAGE MONTHLY EARNINGS; AMENDING SECTION 33.61, "MEMBERSHIP; CONDITIONS OF ELIGIBILITY; APPLICATION", PROVIDING FOR CHANGES IN BENEFICIARIES BY RETIREES; AMENDING SECTION 33.62, "BENEFIT AMOUNTS AND ELIGIBILITY", PROVIDING AN ADDITIONAL NORMAL RETIREMENT DATE, PROVIDING FOR EARLY RETIREMENT AND REVISING THE DISABILITY BENEFITS; AMENDING SECTION 33.63, "OPTIONAL FORMS OF BENEFITS", TO PROVIDE ADDITIONAL BENEFIT OPTIONS; AMENDING SECTION 33.64, "CONTRIBUTIONS", TO PROVIDE FOR PAYMENT OF CITY CONTRIBUTIONS IN QUARTERLY INSTALLMENTS; AMENDING SECTION 33.65, "ADMINISTRATION", TO CLARIFY THE COMPOSITION OF THE BOARD OF TRUSTEES; AMENDING SECTION 33.66, "FINANCES AND FUND MANAGEMENT", REVISING CERTAIN INVESTMENT POWERS OF THE BOARD OF TRUSTEES, AND PROVIDING FOR THE EVALUATION OF MONEY MANAGERS; CREATING A NEW SECTION 33.71, "SEPARATION FROM EMPLOYMENT FOR MILITARY SERVICE"; PROVIDING A VALIDITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, in 1999 the Florida Legislature enacted Chapter 99-1, Laws of Florida, amending Chapters 175 and 185, Florida Statutes, to require that local ordinance pension plans for police officers and firefighters meet certain minimum standards to be eligible for continued receipt of insurance premium tax revenues; and WHEREAS, Chapter 99-1 requires that premium taxes received in excess of the 1998 amount must be used to meet the minimum benefit requirements of Chapters 175 and 185, and once the minimum benefits are satisfied all subsequent premium tax increases must be used to provide "extra benefits" for police officers and firefighters; and WHEREAS, in 1993 the City of Delray Beach, the Board of Trustees of the Police and Firefighter Retirement Plan, and the unions representing City police officers and firefighters entered into an agreement by which premium tax revenues received by the City in excess of the amount received in 1993 were committed to be used to fund pension benefits for police officers and firefighters that exceed the minimum benefits required by Chapter 99-1; and WHEREAS, Article I, Section 10, of the Florida Constitution prohibits the enforcement of a law that impairs the obligations of a contract; and WHEREAS, requiring the City of Delray Beach to comply with the minimum benefit provisions of Chapter 99-1 would effectively nullify provisions of the 1993 pension agreement; and WHEREAS, the City of Delray Beach intends to comply with certain provisions of Chapter 99-1 to ensure the City's continued receipt of premium tax revenues for its police and firefighter retirement plan, but the City does not waive its rights under the Florida Constitution to enforce the provisions of the 1993 pension agreement. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS: Section 1. That at Section 33.60, "Definitions", the definition of "average monthly earnings" is amended to read as follows: Section 33.60 DEFINITIONS. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. "AVERAGE MONTHLY EARNINGS". One thirty-sixth of the arithmetical average of earnings for the highest consecutive 36-month period preceding the actual retirement or termination of a member; provided, however, the benefit derived shall not be less than the benefit that would have been paid based on a definition of average monthly earnings of one twenty-fourth of the arithmetical average for the highest consecutive 24-month period, as calculated prior to August 17, 1999, or if greater, one sixtieth of the arithmetical average of the highest 60 months of the last ten ',/ears of continuous service **'~ ,,cc~,~:.,~ ,~,,~ ^c,~,;~ ~,~: ..... Section 2. That Section 33.61, "Membership; Conditions of Eligibility; Application", Subsection (C), "Change in designation of beneficiary", is amended to read as follows: 2 Ord. No. 26-00 (C) Change in designation of beneficiary. A member, including a member who has elected to participate in the Deferred Retirement Option Plan pursuant to Section 33.685, shall designate the joint pensioner or beneficiary to receive the benefit, if any, payable under the plan in the event of the member's death, on a form provided by the Board of Trustees. The member 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 Board of Trustees. A member, including a member who retired prior to the effective date of this ordinance, may also change the designation of a joint pensioner or beneficiary after the commencement of retirement income or benefits, subject to approval by the Board of Trustees, and in accordance with the following: (1) The member must pay the full cost of determining the equivalent actuarial value of the benefit payable. (2) The consent of a member's joint pensioner or beneficiary to any change in such designation shall not be required. (3) The amount of retirement income payable to the member upon the designation of a new joint pensioner shall be acmarially redetermined, taking into account the benefits already received by the member, and the age and sex of the former joint pensioner, the new joint pensioner and the member. (4) Each designation of a joint pensioner or beneficiary shall 'be made in writing on a form provided by the Board of Trustees. (5) Upon a change in designation of joint pensioner or beneficiary, the rights of all previously designated joint pensioner or beneficiaries to receive any benefit under the system shall cease. Section 3. That at Section 33.62, "Benefit Amounts and Eligibility", Subsection (A) is amended, new Subsections (C) and (D) are created, Subsections (C), (D), (E), (F), (G) and (H) are redesignated as Subsections (E), (F), (G), (H), (I) and (J), respectively, and Subsection (E), paragraph (5) is amended to read as follows: Section 33.62 BENEFIT AMOUNTS AND ELIGIBILITY. (A) Normal retirement date. This term shall have the following meanings: 3 Ord. No. 26-00 (1) For employees who are eligible to become members of the system as of its effective date, the normal retirement date shall be the date of their fifty-second birthday, regardless of the number of years of continuous service. (2) For employees who are members of the system and terminate employment prior to October 1, 1989, the normal retirement date shall be the first day of the month coincident with or subsequent to their fifty-second birthday and the completion of twenty (20) years of continuous service. (3) For employees who are members of the system and elect to retire or terminate employment on or subsequent to October 1, 1989, the normal retirement date shall be the first day of the month coincident with or subsequent to completion of twenty (20) years of continuous service. (4) For employees who are members of the system and retire or terminate employment on or after December 31, 1999, the normal retirement date shall also be the first day of the month coincident with or subsequent to age fifty-five and the completion of ten (10) years of continuous service. (B) Normal retirement benefit. (1) Duration, survivor benefits. A member retiring on his normal retirement date shall receive a monthly benefit which shall commence on his normal retirement date and be continued thereafter during his lifetime. Upon his death the full retirement benefit shall be continued to his spouse for one year and sixty percent (60%) of that amount continued thereafter until the earlier of death or remarriage. (2) Amount. Normal retirement benefits shall be in the amount of two and one-half percent (2.5%) of average monthly earnings for each year of continuous service for employees with more than ten (10) but less than twenty (20) years of continuous service. Normal retirement benefits shall be in an amount of three percent (3%) of average monthly earnings for each year of continuous service if an employee has attained twenty (20) or more years of continuous service, subject to a maximum of seventy-five percent (75%) of average monthly earnings. Provided, however, that in no event shall a member's total benefit be less than two percent (2%) of average monthly earnings for each year of continuous service. However, members as of the effective date shall receive at their normal retirement date (age 52 regardless of years of service) the greater of the benefit provided by the formula above or fifty percent (50%) of average monthly earnings. 4 Ord. No. 26-00 (3) Upon becoming eligible for normal retirement, a member shall be one hundred percent (100%) vested in his accrued benefit. (C) Early retirement date. On or after December 31, 1999, a member may retire on or after the early retirement date, which shall be the first day of any month coincident with or next following the attainment of age fifty (50) and the completion of ten (10) years of continuous service. Early retirement is retirement from active employment with the City on or after the early retirement date and prior to the normal retirement date. (D) Early retirement benefit. The amount of the early retirement benefit shall be determined in the same manner as the normal retirement benefit, except that continuous service and average final compensation shall be determined as of the early retirement date. The benefit payable shall be reduced by three percent (3%) for each year by which the commencement of benefits precedes the normal retirement date. The early retirement benefit provided in this subsection (D) shall have no application to the early retirement incentive provided in Section 33.687. Disability retirement provisions. (5) Disability retirement benefits. (a) (b) Eligibility. Each member shall be eligible for service incurred disability benefits, regardless of length of continuous service. Each member who completes ten (10) years of continuous service prior to becoming disabled shall be eligible for non-service incurred disability benefits. Initial amount of service incurred disability benefit. The greater of sixty percent (60%) of the member's average monthly earnings in effect on the date of disability or the member's accrued pension benefit. (c) Amount of non-service incurred disability benefit. Two percent (2%) of average monthly earnings in effect on the date of disability for each year of continuous service, ~ · --~-,---~"*~' ..... ~-----e~,; .... provided, however, ~e minim~ shall not be less ~ twenty-five percent (25%) of average monthly e~ngs. 5 Ord. No. 26-00 (d) Terms of payments. Disability benefits shall commence on or as of the first day of the month coincident with or next following the date of disability, as established by the Board of Trustees, and shall continue to be paid on the first day of each subsequent month until the death or recovery of the disability retiree. The same survivorship percentages which apply to normal retirement benefits shall also apply to disability retirement benefits. (e) Eligibility for other benefits. In the event that a member applying for disability benefits is also eligible for either early or normal retirement, the Board may, upon the request of the member, pay the early or normal retirement benefit instead of a disability retirement benefit. [Redesignate subsections (F), (G) and (H) as subsections (H), (I) and (J), respectively.] as follows: Section 4. That Section 33.63, "Optional Forms of Benefits", is amended to read Section 33.63 OPTIONAL FORMS OF BENEFITS. Each member entitled to a normal, early or disability retirement benefit shall have the right at any time prior to his actual retirement to elect to have his benefit payable under any one of the options hereinafter set forth in lieu of the benefits otherwise provided herein, and to revoke any elections and make a new election at any time prior to actual retirement. The value of optional benefits shall be actuarially equivalent to the value of benefits otherwise payable. The member shall make an election by written request to the Board of Trustees, this request being retained in the Board's files. (A) Option 1. Joint and last survivor option. A retiring member may elect to receive an actuarially adjusted retirement benefit during his lifetime and have such retirement benefit (including 75%, 66.66% or 50% er a ~ez:.gnate~ 5act:.zn thereof) continued after his death to and during the lifetime of tgs-spoase-~ a designated joint pensioner re!afire c?~er *A~n his-spouse. The election of Option 1 shall be null and void if the designated joint pensioner l~aefieia~ dies before the member's retirement, unless the member designates another ioint pensioner in accordance with Section 33.61 (C). 6 Ord. No. 26-00 03) Option 2. Ten years certain and life thereafter. A retiring member may elect to receive a retirement benefit with 120 monthly payments guaranteed. If, after retiring, the member should die before the 120 monthly payments are made, payments are then continued to his designated beneficiary until 120 payments in all have been made, at which time benefits cease. After expiration of the 120 monthly payments guaranteed, should the retired member be then alive, payments shall be continued during his remaining lifetime. Notwithstanding any other provision of the plan to the contrary, this option (Option 2) shall be the normal form of benefit for unmarried employees who retire from active service on or after December 31, 1999. (C) Option 3. Other. In lieu of the other optional forms enumerated in this section, retirement benefits may be paid in any form approved by the Board so long as actuarial equivalence with the benefits otherwise payable is maintained. Section 5. That Section 33.64, "Contributions", Subsection (C), is amended to read as follows: Section 33.64 CONTRIBUTIONS. (C) City contributions. So long as this system is in effect, the City shall make an annual contribution to the Trust Fund during the first quarter of the plan year or in quarterly installments in an amount equal to the difference in each year as between the total of aggregate member contributions for the year plus state contributions for the year and the total cost for the year as shown by the most recent actuarial valuation and report for the system. The total cost for any year shall be defined as the total of normal cost plus the additional amount sufficient to amortize the unfunded accrued past service liability over a 40-year period commencing with the effective date of this system. Section 6. That Section 33.65, "Administration", Subsection (A), is amended to read as follows: Section 33.65 ADMINISTRATION. (A) The general administration and responsibility for the proper operation of the retirement system and for making effective the provisions of this subchapter are vested in a Board of Trustees consisting of nine persons as follows: (1) The Mayor. (2) hereinafter provided. Two public members to be appointed by City Commission as 7 Ord. No. 26-00 (3) The Fire Chief or, in the event of the Fire Chief's termination of participation in the system, a firefighter designated by the Fire Chieftds-desiga~. (4) The Police Chief or, in the event of the Police Chief's termination of participation in the system, a police officer designated by the Police Chief his--d~gae~. (5) Two members of the Fire Department to be elected as hereinafter provided. (6) Two members of the Police Department to be elected as hereinafter provided. Section 7. That Section 33.66, "Finances and Fund Management", is amended to read as follows: Section 33.66 FINANCES AND FUND MANAGEMENT. (A) As part of the system there is established the Trust Fund, into which shall be deposited all of the contributions and assets whatsoever attributable to the system. (B) The actual custody and supervision of the Fund (and assets thereof) shall be vested in the Board of Trustees. Payments of benefits and disbursements from the Fund shall be made by the disbursing agent on authorization from the Board. (C) The Board may hire and appoint those persons, agents or entities (including corporate fiduciaries) as in its discretion may be required or advisable to enable it to perform custodial and investment duties hereunder. The Board may enter into agency, investment advisory, and custodial agreements for the purpose of securing investment and custodianship services for the system and Fund. (D) (1) All funds and securities of the system may be commingled in the Fund, provided that accurate records are maintained at all times reflecting the financial composition of the Fund, including accurate current accounts and entries as regards the following: (a) Current amounts of accumulated contributions of members on both an individual and aggregate account basis, (b) Receipts and disbursements, 8 Ord. No. 26-00 (c) Benefit payments, (d) Current amounts clearly reflecting all moneys, funds and assets whatsoever attributable to contributions and deposits from the City, (e) All interest, dividends and gains (or losses) whatsoever, and (ir) Any other entries as may be properly required so as to reflect a clear and complete financial report of the Fund. (2) An annual report shall be made by the certified public accounting firm performing the City's annual audit. (E) The Board of Trustees shall have the following investment powers and authority: (1) The Board of Trustees shall be vested with full legal title to the Fund; subject however and in any event to the authority and power of the City Commission to amend or terminate this Trust; provided that no amendment or Fund termination shall ever result in the use of any assets of this Fund except for the payment of regular expenses and benefits under this system. All contributions from time to time paid into the Fund, and the income thereof, without distinction between principal and income, shall be held and administered by the .Board or its agent in the Fund and the Board shall not be required to segregate or invest separately any portion of the Fund. (2) The Board of Trustees may invest and reinvest the assets of the Trust Fund in bonds, stocks, or other evidences of indebtedness issued or guaranteed by a corporation organized under the laws of the United States, any state, or organized territory of the United States or the District of Columbia, or in foreign securities, in accordance with the provisions of this section. ~ (3) The Board shall exercise its investment authority under this section solely in the interest of plan members and beneficiaries, for the exclusive purpose of providing benefits to members and their beneficiaries and defraying the reasonable expenses of administering the plan. The Board shall exercise its investment authority with the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person in a like capaciW and familiar with such matters would use in the conduct of an enterprise with like character and like aims. 9 Ord. No. 26-00 (4) The Board shall adopt a written investment policy in accordance with Section 112.661, Florida Statutes, incorporating the following requirements for specific investments: (a) Investments in U.S. stocks and bonds must be in Tlne corporations that are is listed on any one or more of the recognized national stock exchanges or on the National Market System of the NASDAQ Stock Market, and, in the case of bonds only, holds a rating in one of the three highest classifications by a major rating service. (b) The Board of Trustees shall not invest more than five percent (5%) of its assets in the common or capital stock of any one issuing company, nor shall the aggregate investment in common or capital stock in one company exceed five percent (5%) of the outstanding common or capital stock of that company; nor shall the aggregate of the Fund's investments in common or capital stock at cost exceed sixty percent (60%) of the Fund's (c) The Board may invest and reinvest the assets of the Fund in time or savings accounts of a national bank, a state bank insured by the Bank Insurance Fund, or a savings, building, and loan association insured by the Savings Association Insurance Fund which is administered by the Federal Deposit Insurance Corporation or a state or federal chartered credit union whose share accounts are insured by the National Credit Union Share . Insurance Fund. (d) The Board may invest up to ten percent (10%) of Fund assets, at cost, in foreign securities, and may also invest in bonds issued by the State of Israel. (--3-) (5)The Board may retain in cash or unproductive of income an amount of the Fund as it may deem advisable, having regard for the cash requirements of the system. (-4-) (6) Neither the Board nor any person or entity shall be liable for the making, retention, or sale of any investment or reinvestment made as herein provided, nor for any loss or diminishment of the Fund, except that due to his own negligence, willful misconduct, or lack of good faith. (-5-) (7) The Board may cause any investment in securities held by it to be registered in or transferred into its name as trustee or into the name of the nominee as it may direct, or it may retain them unregistered and in form permitting transferability, but the books and records shall at all times show that all investments are part of the Fund. 10 Ord. No. 26-00 (49-(8) The Board is empowered, but is not required, to vote upon any stocks, bonds or securities of any corporation, association or trust and to give general or specific proxies or powers of attorney with or without power of substitution; to participate in mergers, reorganizations, recapitalizations, consolidations and similar transactions with respect to those securities; to deposit stock or other securities in any voting trust or any protective or like committee or with the trustees or with depositaries designated thereby; to amortize or fail to amortize any part or all of the premium or discount resulting from the acquisition or disposition of assets; and generally, to exercise any of the powers of an owner with respect to stocks, bonds or other investments, comprising the Fund which it may deem to be to the best interest of the Fund to exercise. (--7-) f~ The Board shall not be required to make any inventory or appraisal or report to any court, nor to secure any order of court for the exercise of any power herein contained. (4) (10)Where any action which the Board is required to take or any duty or function which it is required to perform either under the terms herein or under the general law applicable to it as trustee under this subchapter, can reasonably be taken or performed only after receipt by it from a member, the city or any other entity of specific information, certification, direction or instructions, the Board shall be free of liability in failing to take any action or perform any duty or function until that information, certification, direction or instruction has been received by it. (-93 (11)Any overpayments or underpayments from the Fund to a member or beneficiary caused by errors of computation shall be adjusted with interest at a rate per annum approved by the Board. Overpayments shall be charged against payments next succeeding the correction. Underpayments shall be made up from the Trust Fund. ~.,,~ (12) The Board shall sustain no liability whatsoever for the sufficiency of the Fund to meet the payments and benefits herein provided for and shall be under no obligation to inquire into the sufficiency of the payments made into the Fund by the City. "'x~ '.~x (13) In any application to or proceeding or action in the courts, only the City and the Board shall be necessary parties, and no member or other person having an interest in the Fund shall be entitled to any notice of service or process. Any judgment entered in that proceeding or action shall be conclusive upon all persons. (F) Any of the foregoing powers and functions reposed in the Board may be performed or carried out by the Board through duly authorized agents, provided that the Board at all times maintains continuous supervision over the acts of any agent; and that legal title to the Fund shall always remain in the Board of Trustees. 11 Ord. No. 26-00 (G) At least once every three years, the Board shall retain a professionally qualified independent consultant to evaluate the performance of any existing money manager and make recommendations to the Board regarding the selection of money managers for the next investment term, in accordance with Sections 175.071(6) and 185.06(5), Florida Statutes. No change in any of the administrative provisions of the system shall be made without the approval of a majority of the Board of Trustees. Section 8. That a new Section 33.71, "Separation from Employment for Military Service", is created to read as follows: Section 33.71 SEPARATION FROM EMPLOYMENT FOR MILITARY SERVICE. The years or parts of a year that a member serves in the military service of the Armed Forces of the United States, the United States Merchant Marine or the United States Coast Guard, voluntarily or involuntarily, after separation from City employment, shall be added to his years of credited service for all purposes, including vesting, provided that: (1) The member must return to City employment within one (1) year from the earlier of the date of his military_ discharge or his release from service. (2) shall be five (5) years. The maximum credit for military service pursuant to this section (3) In order to qualify for credited service pursuant to this section, the member must have been discharged or released from service under honorable conditions. This section is intended to meet or exceed the minimum requirements of the Uniformed Services Employment and Reemployment Rights Act ("USERRA", P.L. 103-353). To the extent that this section does not meet the minimum standards of USERRA, as it may be amended from time to time, the minimum standards of USERRA shall apply. Section 9. That this ordinance is intended to comply with certain provisions of Chapter 99-1, Laws of Florida, and is not intended to change in any way the 1993 Agreement on pension matters, as amended, between the City, the Board of Trustees of the Delray Beach Police Officers and Firefighters Retirement System, the Professional Firefighters of Delray Beach, Local 1842, and the Police Benevolent Association; and by adopting this ordinance the City does not waive any provision of the Agreement. 12 Ord. No. 26-00 Section 10. 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 11. That this ordinance shall become effective immediately upon passage on second and final reading, and upon taking effect, the provisions of this ordinance shall operate retroactively to December 31, 1999. PASSED AND ADOPTED on second and final reading in special session on this the 26th day of September, 2000. MAYOR ATTEST: _ __ cit~)c'ler~' - ~ ' ! First Reading. September 12, 2000 Second Reading September 26, 2000 13 Ord. No. 26-00 [ITY OF DELRIqY BEfl£H CITY ATTORNEY'S OFFICE DELRAY BEACH F L 0 R I D A Ali. America City 1993 DATE: TO: September 21, 2000 FROM: SUBJECT: 200 NW 1st AVENUE · DELRAY BEACH, FLORIDA 33444 TELEPHONE 561/243-7090 · FACSIMILE 561/278-4755 Writer's D]rect Line: 561/243-7091 MEMORANDUM City Commission David Harden, City Manager Susan A. Ruby, City Attorney Ordinance 26-00 - Police Fire Pension Ordinance - Compliance with 99 Law Ordinance No. 26-00 passed on first reading September 12, 2000 with a second reading scheduled for September 26, 2000. A Revised Ordinance No. 26-00 is submitted for second reading. The change is not a substantive change and was suggested by the City's Pension lawyer, Jim Linn and agreed to by the Pension Board. The change is on Page 5, in Section E (5)(C). The previous language stated that the non- service incurred disability pension would be calculated as the greater of 2% of the average monthly eamings, subject to a 50% maximum or the member's accrued pension benefit. The new language states the amount of a non-service incurred disability is 2% of the average monthly earnings. The 50% cap was deleted because this cap would never be reached. This is because the normal retirement benefit after 20 years is 3% of the average monthly earnings and thus, any pension member with 20 years of service would choose this normal retirement calculation instead of the 2% disability calculation, and the 50% cap would never apply. The language change is made to clarify the section only. The effect, with the change, is not substantive because the effect is the same, whether the 50% language is in the ordinance or not. Please call if you have any questions. By copy of this letter to Alison Harty, City Clerk, please place the revised Ordinance 26-00 on the City Commission agenda for second r~a;~2000. Attachments cc: Alison Harty, City Clerk Joe Safford, Finance Director ORDINANCE NO. 26-00 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, AMENDING CHAPTER 33, "POLICE AND FIRE DEPARTMENTS", SUBHEADING "PENSIONS", OF THE CODE OF ORDINANCES OF THE CITY OF DELRAY BEACH, FLORIDA, BY AMENDING SECTION 33.60, ~DEFINITIONS", REVISING THE DEFINITION OF AVERAGE MONTHLY EARNINGS; AMENDING SECTION 33.61, "MEMBERSHIP; CONDITIONS OF ELIGIBILITY; APPLICATION", PROVIDING FOR CHANGES IN BENEFICIARIES BY RETIREES; AMENDING SECTION 33.62, ~BENEFIT AMOUNTS AND ELIGIBILITY", PROVIDING AN ADDITIONAL NORMAL RETIREMENT DATE, PROVIDING FOR EARLY RETIREMENT AND REVISING THE DISABILITY BENEFITS; AMENDING SECTION 33.63,"OPTIONAL FORMS OF BENEFITS", TO PROVIDE ADDITIONAL BENEFIT OPTIONS; AMENDING SECTION 33.64, "CONTRIBUTIONS", TO PROVIDE FOR PAYMENT OF CITY CONTRIBUTIONS IN QUARTERLY INSTALLMENTS; AMENDING SECTION 33.65, "ADMINISTRATION", TO CLARIFY THE COMPOSITION OF THE BOARD OF TRUSTEES; AMENDING SECTION 33.66, ~FINANCES AND FUND MANAGEMENT", REVISING CERTAIN INVESTMENT POWERS OF THE BOARD OF TRUSTEES, AND PROVIDING FOR THE EVALUATION OF MONEY MANAGERS; CREATING A NEW SECTION 33.71, "SEPARATION FROM EMPLOYMENT FOR MILITARY SERVICE"; PROVIDING A VALIDITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, in 1999 the Florida Legislature enacted Chapter 99-1, Laws of Florida, amending Chapters 175 and 185, Florida Statutes, to require that local ordinance pension plans for police officers and firefighters meet certain minimum standards to be eligible for continued receipt of insurance premium tax revenues; and WHEREAS, Chapter 99-1 requires that premium taxes received in excess of the 1998 amount must be used to meet the minimum benefit requirements of Chapters 175 and 185, and once the minimum benefits are satisfied all subsequent premium tax increases must be used to provide "extra benefits" for police officers and firefighters; and WHEREAS, in 1993 the City of Delray Beach, the Board of Trustees of the Police and Firefighter Retirement Plan, and the unions representing City police officers and firefighters entered into an agreement by which premium tax revenues received by the City in excess of the amount received in 1993 were committed to be used to fund pension benefits for police officers and firefighters that exceed the minimum benefits required by Chapter 99-1; and WHERF2tS, Article I, Section 10, of the Florida Constitution prohibits the enforcement of a law that impairs the obligations of a contract; and WHEREAS, requiring the City of Delray Beach to comply with the minimum benefit provisions of Chapter 99-1 would effectively nullify provisions of the 1993 pension agreement; and WHEREAS, the City of Delray Beach intends to comply with certain provisions of Chapter 99-1 to ensure the City's continued receipt of premium tax revenues for its police and firefighter retirement plan, but the City does not waive its rights under the Florida Constitution to enforce the provisions of the 1993 pension agreement; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF DELP~AY BEACH, FLORIDA, AS FOLLOWS: Section 1. That at Section 33.60, "Definitions", the definition of "average monthly earnings" is amended to read as follows: Section 33.60 DEFINITIONS. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. "AVERAGE MONTHLY EARNINGS". One thirty-sixth of the arithmetical average of earnings for the highest consecutive 36-month period preceding the actual retirement or termination of a member; provided, however, the benefit derived shall not be less than the benefit that would have been paid based on a definition of average monthly earnings of one twenty-fourth of the arithmetical average for the highest consecutive 24-month period, as calculated prior to August 17, 1999, or if qreater, one sixtieth of the arithmetical average of the highest 60 months of the last ten years of continuous service ~ ~~--^ ~ ^~ ~4~ Section 2. That at Section 33.61, "Membership; Conditions of Eligibility; Application", subsection (C), "Change in designation of beneficiary", is amended to read as follows: 2 Section 33.61 MEMBERSHIP; CONDITIONS OF APPLICATION. ELIGIBILITY; (C) Change in designation of beneficiary. A member, including a member who has elected to participate in the Deferred Retirement Option Plan pursuant to Section 33.685, shall designate the joint pensioner or beneficiary to receive the benefit, if any, payable under the plan in the event of the member's death, on a form provided by the Board of Trustees. The member 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 Board of Trustees. A member, includinq a member who retired prior to the effective date of this ordinance, may also change the designation of a joint pensioner or beneficiary after the commencement of retirement income or benefits, subject to approval by the Board of Trustees, and in accordance with the following: 1. The member must pay the full cost of determining the equivalent actuarial value of the benefit payable. 2. The consent of a member's joint pensioner or beneficiary to any change in such designation shall not be required. 3. The amount of retirement income payable to the member upon the designation of a new joint pensioner shall be actuarially redetermined, taking into account the benefits already received by the member, and the age and sex of the former joint pensioner, the new joint pensioner and the member. 4. Each designation of a joint pensioner or beneficiary shall be made in writing on a form provided by the Board of Trustees. 5. Upon a change in designation of joint pensioner or beneficiary, the rights of all previously designated joint pensioner or beneficiaries to receive any benefit under the system shall cease. Section 3. That at Section 33.62, "Benefit Amounts and Eligibility", subsection (A) is amended, new subsections (C) and (D) are created, subsections (C), (D), (E), (F), (G), and (H) are redesignated as subsections (E), (F), (G), (H), (I) and (J), respectively, and subsection (E), paragraph (5) is amended to read as follows: Section 33.62 BENEFIT AMOUNTS AND ELIGIBILITY. (A) Normal retirement date. following meanings: This term shall have the (1) For employees who are eligible to become members of the system as of its effective date, the normal retirement date shall be the date of their fifty-second birthday, regardless of the number of years of continuous service. (2) For employees who are members of the system and terminate employment prior to October 1, 1989, the normal retirement date shall be the first day of the month coincident with or subsequent to their fifty-second birthday and the completion of twenty (20) years of continuous service. (3) For employees who are members of the system and elect to retire or terminate employment on or subsequent to October 1, 1989, the normal retirement date shall be the first day of the month coincident with or subsequent to completion of twenty (20) years of continuous service. (4) For employees who are members of the system and retire or terminate employment on or after December 31, 1999, the normal retirement date shall also be the first day of the month coincident with or subsequent to aqe fifty-five and the completion of ten (10) years of continuous service. (B) Normal retirement benefit. (1) Duration, survivor benefits. A member retiring on his normal retirement date shall receive a monthly benefit which shall commence on his normal retirement date and be continued thereafter during his lifetime. Upon his death the full retirement benefit shall be continued to his spouse for one year and sixty percent (60%) of that amount continued thereafter until the earlier of death or remarriage. (2) Amount. Normal retirement benefits shall be in the amount of two and one-half percent (2.5%) of average monthly earnings for each year of continuous service for employees with more than ten (10) but less than twenty (20) years of continuous service. Normal retirement benefits shall be in an amount of three percent (3%) of average monthly earnings for each year of continuous service if an employee has attained twenty (20) or more years of continuous service, subject to a maximum of seventy-five percent (75%) of average monthly earnings; provided, however, that in no event shall a member's total benefit be less than two percent (2%) of average monthly earnings for each year of continuous service. However, members as of the effective date shall receive at their normal retirement date (age 52 regardless of years of service) the greater of the benefit provided by the formula above or fifty percent earnings. (50%) of average monthly (3) Upon becoming eligible for normal retirement, a member shall be one hundred percent (100%) vested in his accrued benefit. (C) Early retirement date. On or after December 31, 1999, a member may retire on or after the early retirement date, which shall be the first day of any month coincident with or next following the attainment of age fifty (50) and the completion of ten (10) years of continuous service. Early retirement is retirement from active employment with the City on or after the early retirement date and prior to the normal retirement date. (D) Early retirement benefit. The amount of the early retirement benefit shall be determined in the same manner as the normal retirement benefit, except that continuous service and average final compensation shall be determined as of the early retirement date. The benefit payable shall be reduced by three (3) percent for each year by which the commencement of benefits precedes the normal retirement date. The early retirement benefit provided in this subsection (D) shall have no application to the early retirement incentive provided in section 33.687. (E) Disability retirement provisions. (5) Disability retirement benefits. (a) Eligibility. Each member shall be eligible for service incurred disability benefits, regardless of length of continuous service. Each member who completes ten (10) years of continuous service prior to becoming disabled shall be eligible for nonservice incurred disability benefits. (b) Initial amount of service incurred disability benefit. The greater of sixty percent (60%) of the member's average monthly earnings in effect on the date of disability or the member's accrued pension benefit. (c) Amount of nonservice incurred disability benefit. Two percent (2%) of average monthly earnings in effect on the date of disability for each year of continuous service ~'-~ ~ ...... v^n ....... ~ ~ ^~ ............ ~ ...... ~ provided however the 5 minimum shall not be less than twenty-five percent (25%) of average monthly earnings. (d) Terms of payments. Disability benefits shall commence on or as of the first day of the month coincident with or next following the date of disability, as established by the Board of Trustees, and shall continue to be paid on the first day of each subsequent month until the death or recovery of the disability retiree. The same survivorship percentages which apply to normal retirement benefits shall also apply to disability retirement benefits. (e) Eligibility for other benefits. In the event that a member applying for disability benefits is also eligible for either early or normal retirement, the Board may, upon the request of the member, pay the early or normal retirement benefit instead of a disability retirement benefit. [Redesignate subsections (F) , (G) , subsections (H), (I) and (J), respectively] and (H) as Section 4. That section 33.63, ~Optional Forms of Benefits", is amended to read as follows: Section 33.63 OPTIONAL FORMS OF BENEFITS. Each member entitled to a normal, early or disability retirement benefit shall have the right at any time prior to his actual retirement to elect to have his benefit payable under any one of the options hereinafter set forth in lieu of the benefits otherwise provided herein, and to revoke any elections and make a new election at any time prior to actual retirement. The value of optional benefits shall be actuarially equivalent to the value of benefits otherwise payable. The member shall make an election by written request to the Board of Trustees, this request being retained in the Board's files. (A) Option 1. Joint and last survivor option. A retiring member may elect to receive an actuarially adjusted retirement benefit during his lifetime and have such retirement benefit (including 75%, 66.66% or 50% or a ~~ ~^~ thereof) continued after his death to and during the lifetime of ~ .......... ..... ~ ...... a designated joint pensioner ......................~ spou~c. The election of Option 1 shall be null and void if the designated joint pensioner~..~~=~~ .... dies before the member's retirement, unless the member designates another joint pensioner in accordance with section 33.61(C). 6 (B) Option 2. Ten years certain and life thereafter. A retiring member may elect to receive a retirement benefit with 120 monthly payments guaranteed. If, after retiring, the member should die before the 120 monthly payments are made, payments are then continued to his designated beneficiary until 120 payments in all have been made, at which time benefits cease. After expiration of the 120 monthly payments guaranteed, should the retired member be then alive, payments shall be continued during his remaining lifetime. Notwithstanding any other provision of the plan to the contrary, this option (Option 2) shall be the normal form of benefit for unmarried employees who retire from active service on or after December 31, 1999. (C) Option 3. Other. In lieu of the other optional forms enumerated in this section, retirement benefits may be paid in any form approved by the Board so long as actuarial equivalence with the benefits otherwise payable is maintained. Section 5. That section 33.64, "Contributions", subsection (C), is amended to read as follows: Section 33.64 CONTRIBUTIONS. (C) City contributions. So long as this system is in effect, the city shall make an annual contribution to the Trust Fund during the first quarter of the plan year or in quarterly installments in an amount equal to the difference in each year as between the total of aggregate member contributions for the year plus state contributions for the year and the total cost for the year as shown by the most recent actuarial valuation and report for the system. The total cost for any year shall be defined as the total of normal cost plus the additional amount sufficient to amortize the unfunded accrued past service liability over a 40-year period commencing with the effective date of this system. Section 6. That section 33.65, "Administration", subsection (A), is amended to read as follows: Section 33.65 ADMINISTRATION. (A) The general administration and responsibility for the proper operation of the retirement system and for making effective the provisions of this subchapter are vested in a Board of Trustees consisting of nine persons as follows: The Mayor. (2) Two public members to be appointed by City Commission as hereinafter provided. 7 (3) The Fire Chief or, in the event of the Fire Chief's termination of participation in the system, ~ firefiqhter desiqnated by the Fire Chief his ~^~ .... (4) The Police Chief or, in the event of the Police Chief's termination of participation in the system, police officer desiqnated by the Police Chief his d~signcc. (5) Two members of the Fire Department to be elected as hereinafter provided. (6) Two members of the Police Department to be elected as hereinafter provided. Section 7. That section 33.66, Management", is amended to read as follows: "Finances and Fund Section 33.66 FINANCES AND FUND MANAGEMENT. (A) As part of the system there is established the Trust Fund, into which shall be deposited all of the contributions and assets whatsoever attributable to the system. (B) The actual custody and supervision of the Fund (and assets thereof) shall be vested in the Board of Trustees. Payment of benefits and disbursements from the Fund shall be made by the disbursing agent on authorization from the Board. (C) The Board may hire and appoint those persons, agents or entities (including corporate fiduciaries) as in its discretion may be required or advisable to enable it to perform custodial and investment duties hereunder. The Board may enter into agency, investment advisory, and custodial agreements for the purpose of securing investment and custodianship services for the system and Fund. (D) (1) Ail funds and securities of the system may be commingled in the Fund, provided that accurate records are maintained at all times reflecting the financial composition of the Fund, including accurate current accounts and entries as regards the following: (a) Current amounts of accumulated contributions of members on both an individual and aggregate account basis, (b) Receipts and disbursements, (c) Benefit payments, (d) Current amounts clearly reflecting all moneys, funds and assets whatsoever attributable to contributions and deposits from the city, (e) Ail interest, dividends and gains (or losses) whatsoever, and (f) Any other entries as may be properly required so as to reflect a clear and complete financial report of the Fund. (2) An annual report shall be made by the certified public accounting firm performing the city's annual audit. (E) The Board of Trustees shall have the following investment powers and authority: (1) The Board of Trustees shall be vested with full legal title to the Fund; subject however and in any event to the authority and power of the City Commission to amend or terminate this Trust; provided that no amendment or Fund termination shall ever result in the use of any assets of this Fund except for the payment of regular expenses and benefits under this system. All contributions from time to time paid into the Fund, and the income thereof, without distinction between principal and income, shall be held and administered by the Board or its agent in the Fund and the Board shall not be required to segregate or invest separately any portion of the Fund. (2) The Board of Trustees may invest and reinvest the assets of the Trust Fund in bonds, stocks, or other evidences of indebtedness issued or guaranteed by a corporation organized under the laws of the United States, any state, or organized territory of the United States or the District of Columbia, or in foreign securities, in accordance with the provisions of this section.~v~.~ .... ~^~i (3) The Board shall exercise its investment authority under this section solely in the interest of plan members and beneficiaries, for the exclusive purpose of providing benefits to members and beneficiaries and defra¥in~ the reasonable expenses of administering the plan. The Board shall exercise its investment authority with the care, skill, prudence and diligence under the circumstances then prevailin~ that a prudent person in a like capacity and familiar with such matters would use in the conduct of an enterprise with like character and like aims. 9 (4) The Board shall adopt a written investment policy in accordance with Section 112.661, Florida Statutes, incorporating the investments: following requirements for specific (a) Investments in U.S. stocks and bonds must be in Tkc corporations that are is listed on any one or more of the recognized national stock exchanges or on the National Market System of the NASDAQ Stock Market, and, in the case of bonds only, hold~ a rating in one of the three highest classifications by a major rating service. (b) The Board of Trustees shall not invest more than five percent (5%) of its assets in the common or capital stock of any one issuing company, nor shall the aggregate investment in common or capital stock in one company exceed five percent (5%) of the outstanding common or capital stock of that company; nor shall the aggregate of the Fund's investments in common or capital stock at cost exceed sixty percent (60%) of the Fund's assets ~s ~ ~m~ m"-~ (c) The Board may invest and reinvest the assets of the Fund in time or savings accounts of a national bank, a state bank insured by the Bank Insurance Fund, or a savings, buildinq, and loan association insured by the Savings Association Insurance Fund which is administered by the Federal Deposit Insurance Corporation or a state or federal chartered credit union whose share accounts are insured by the National Credit Union Share Insurance Fund. (d) The Board may invest up to ten percent of Fund assets, at cost, in foreign securities, and may also invest in bonds issued by the State of Israel. (3) (5) The Board may retain in cash or unproductive of income an amount of the Fund as it may deem advisable, having regard for the cash requirements of the system. 3c4~- (6) Neither the Board nor any person or entity shall be liable for the making, retention, or sale of any investment or reinvestment made as herein provided, nor for any loss or diminishment of the Fund, except that due to his own negligence, willful misconduct, or lack of good faith. ,~,'~ (7) The Board may cause any investment in securities held by it to be registered in or transferred into its name as trustee or into the name of the nominee as 10 it may direct, or it may retain them unregistered and in form permitting transferability, but the books and records shall at all times show that all investments are part of the Fund. ~ (8) The Board is empowered, but is not required, to vote upon any stocks, bonds or securities of any corporation, association or trust and to give general or specific proxies or powers of attorney with or without power of substitution; to participate in mergers, reorganizations, recapitalizations, consolidations and similar transactions with respect to those securities; to deposit stock or other securities in any voting trust or any protective or like committee or with the trustees or with depositories designated thereby; to amortize or fail to amortize any part or all of the premium or discount resulting from the acquisition or disposition of assets; and generally, to exercise any of the powers of an owner with respect to stocks, bonds or other investments, comprising the Fund which it may deem to be to the best interest of the Fund to exercise. (7) (9) The Board shall not be required to make any inventory or appraisal or report to any court, nor to secure any order of court for the exercise of any power herein contained. (S) (10) Where any action which the Board is required to take or any duty or function which it is required to perform either under the terms herein or under the general law applicable to it as trustee under this subchapter, can reasonably be taken or performed only after receipt by it from a member, the city or any other entity of specific information, certification, direction or instructions, the Board shall be free of liability in failing to take any action or perform any duty or function until that information, certification, direction or instruction has been received by it. (9) (11) Any overpayments or underpayments from the Fund to a member or beneficiary caused by errors of computation shall be adjusted with interest at a rate per annum approved by the Board. Overpayments shall be charged against payments next succeeding the correction. Underpayments shall be made up from the Trust Fund. (i0) (12) The Board shall sustain no liability whatsoever for the sufficiency of the Fund to meet the payments and benefits herein provided for and shall be under no obligation to inquire into the sufficiency of the payments made into the Fund by the City. 11 (11) (13) In any application to or proceeding or action in the courts, only the city and the Board shall be necessary parties, and no member or other person having an interest in the Fund shall be entitled to any notice of service or process. Any judgment entered in that proceeding or action shall be conclusive upon all persons. (F) Any of the foregoing powers and functions reposed in the Board may be performed or carried out by the Board through duly authorized agents, provided that the Board at all times maintains continuous supervision over the acts of any agent; and that legal title to the Fund shall always remain in the Board of Trustees. (G) At least once every three years, the Board shall retain a professionally qualified independent consultant to evaluate the performance of any existing money manager and make recommendations to the Board regarding the selection of money managers for the next investment term, in accordance with sections 175.071(6) and 185.06(5), Florida Statutes. No change in any of the administrative provisions of the system shall be made without the approval of a majority of the Board of Trustees. Section 8. That a new section 33.71, ~Separation from employment for military service", is created to read as follows: Sec. 33.71 SEPARATION FROM EMPLOYMENT FOR MILITARY SERVICE. The years or parts of a year that a member serves in the military service of the Armed Forces of the United States, the United States Merchant Marine or the United States Coast Guard, voluntarily or involuntarily, after separation from city employment, shall be added to his years of credited service for all purposes, including vesting, provided that: (1) The member must return to City employment within one (1) year from the earlier of the date of his military discharge or his release from service. (2) The member deposits into the fund the same sum that the member would have contributed if he had remained a member during his absence, within a period equal to three (3) times the period of military service, but not more than five (5) years, or he will forfeit the right to receive credited service for his military service pursuant to this section. (3) The maximum credit for military service pursuant to this section shall be five (5) years. 12 (4) In order to qualify for the purchase of credited service pursuant to this section, the member must have been discharged or released from service under honorable conditions. This section is intended to meet or exceed the minimum r~quirements of the Uniformed Services Employment and Reemployment Rights Act ("USERRA," P.L. 103-353). To the extent that this section does not meet the minimum standards of USERRA, as it may be amended from time to time, the minimum standards of USERRA shall apply. Section 9. That this ordinance is intended to comply with certain provisions of Chapter 99-1, Laws of Florida, and is not intended to change in any way the 1993 Agreement on pension matters, as amended, between the City, the Board of Trustees of the Delray Beach Police Officers and Firefighters Retirement System, the Professional Firefighters of Delray Beach, Local 1842, and the Police Benevolent Association; and by adopting this ordinance the City does not waive any provision of the Agreement. Section 10. 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 12. That this ordinance shall become effective ten (10) days after its passage on second and final reading, and upon taking effect, the provisions of this ordinance shall operate retroactively to December 31, 1999. PASSED AND ADOPTED in regular session on second and final reading this of , 2000. ATTEST: MAYOR City Clerk First Reading Second Reading 13