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Ord 32-99 PULLED FROM AGENDA - AUGUST 18, 1999 ORDINANCE NO. 32-99 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 BY AMENDING SECTION 33.62, "BENEFIT AMOUNTS AND ELIGIBILITY", TO PROVIDE THAT CURRENT EMPLOYEES WHO ARE ENROLLED IN THE DEFERRED RETIREMENT OPTION PLAN AS OF THE EFFECTIVE DATE OF THIS ORDINANCE SHALL BE ENTITILED TO THE 3% MULTIPLIER STARTING WITH THOSE MONTHLY RETIREMENT PAYMENTS ISSUED AFTER OCTOBER 1, 1999; PROVIDING A GENERAL REPEALER CLAUSE, A SAVING CLAUSE, AND AN EFFECTIVE DATE. WHEREAS, the City Commission of the City of Delray Beach desires to allow employees who are currently enrolled in the Deferred Retirement Option Plan, ("DROP plan") to be entitled to the 3 % multiplier. NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF DELRAY BEACH AS FOLLOWS: Section 1. That Chapter 33, "Police and Fire Departments", subheading, "Pensions", of the Code of Ordinances of the City of Delray Beach is hereby amended by amending Section 33.62, "Benefit Amounts and Eligibility", Paragraph F, "Application of section", to read as follows: Section 33.62 BENEFIT AMOUNTS AND ELIGIBILITY. (F) Application of section. The provisions set forth herein shall be applicable to all current and future members of the plan, except those members who retired, entered the DROP plan, or terminated employment prior to the effective date of this ordinance. Members who retired, entered the DROP plan, or terminated employment prior to the effective date of this ordinance shall receive benefits in accordance with the plan provisions in effect on the date of their retirement, entry into the DROP plan, or termination, whichever is earliest. However, a member of the plan who is enrolled in the DROP plan as of the effective date of this ordinance shall be entitled to the 3 % multiplier as provided for by Section 33.6203)(2). This multiplier shall only be applied to those monthly retirement payments issued after October 1, 1999. Section 2. That all ordinances or parts of ordinances in conflict herewith be, and the same are hereby repealed. Section 3. 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 Ord. No. 32-99 jurisdiction to be invalid, such decision shall not affect the validity of the remainder hereof as a whole or part thereof other than the part declared to be invalid. Section 4. That this ordinance shall become effective immediately upon its passage on second and final reading. PASSED AND ADOPTED in regular session on second and final reading on this the ~ day of ,1999. MAYOR ATTEST: City Clerk First Reading Second Reading Ord. No. 32-99 MEMORANDUM RECEIVED 1 3 1999 To: David T. Harden, City Manager CITY MANAGER From: Joseph M. Sa~~nce Director Date: August 13, 1999 Subject: Actuarial Cost of the I.A.F.F. Request (DROP Plan Retirees) As you know, the International Association of Firefighters is attempting to have the present pension plan revisions, in particular the 3% multiplier for years of service, apply to persons currently in the DROP Plan and thus have retired from the City for pension plan purposes. The extensive changes being made in the pension plan for Police and Fire have reduced the balance in the "Unrecognized Gains" account by $8,590,691 leaving a balance of $3,293,696. These changes would have an impact on all current 255 active plan participants and all 50 retirees prior to 1993 would receive a retirement benefit enhancement. The actuarial cost of this additional benefit change would further reduce the "Unrecognized Gains" balance by $986,097 leaving a revised balance of $2,307,599. This change would impact only 14 active employees who have retired from the City using the DROP Plan. Please contact this office if any further information is required. GABRIEL, RO-~DER, SMITH & COMPANY 301 East Las ~ Elvd. · Suite 200 · Ft. ~uGerdale, FL 33301 · 954-527-1618 * FAX 9.54-525-(}083 July 3(', 1999 Mr. Bil~' Adams, Secretary Delray Beach Police and Firefighters Pen;: ion Board 609 H~ ,mewood Boulevard Delray Beach, Florida 33445 Dear [! ill: We h~ ce determined the cost impact of allowing those in the DROP to be subject to the proposed 3% m~ ~ltiplier. In preparing these calculations, we did not include the six DROP participants who have ~..ft the DROP since October 1, 1998. The remaining 14 DROP participants have been includ,,. ~d. If all 't 4 were granted the 3% multiplier, the present value of their benefits would increase by $986,( e7 which in turn would raise the required annual contribution by $93,590. Pleas,~. contact us if you have any questions. ~;, ,u,~ ~l.y ~.,~'~., ! J. Ste )hen Palmquist JSP/c' [lTV OF DELI:II:IV BEREH CITY ATTORNEY'S OFFICE~°° ~TM^~' ~^~'~^~" ~o~,~^ ~ TELEPHONE 561/243-7090 · FACSIMILE 561/278-4755 DELRAY BEACH Writer's Direct Line: 561/243-7091 Ali.America City DATE: August 11, 1999 1993 TO: City Commission ~..-~ FROM: Brian Shutt, Assistant City Attorney SUBJECT: Ordinance No. 32-99 (Police and Fire Drop Plan) At the Commission meeting of August 3, 1999, the Commission discussed the issue of whether current members of the DROP plan should be eligible for the 3 % multiplier. Our office has drafted Ordinance No. 32-99 which provides for inclusion of current DROP plan members. By copy of this memorandum to David Harden, City Manager, our office requests that this ordinance be placed on the City Commission agenda of August 17, 1999 for first reading. Please call if you have any questions. Attachments cc: David T. Harden, City Manager Alison MacGregor Harty, City Clerk James W. Linn, Esq. MEMORANDUM TO: MAYOR AND CITY COMMISSIONERS FROM: (~CITY MANAGER SUBJECT: AGENDA ITEM #J~ - REGULAR MEETING OF AUGUST 17, 1999 ORDINANCE NO. 32-99 (POLICE & FIRE DROP PLAN) DATE: AUGUST 13, 1999 It has been brought to my attention that the Police and Firefighters Pension Board did not initiate the action set out in Ordinance No. 32-99 nor has the board reviewed the proposal, its impacts, etc. In view of this, I am recommending that the City Commission take no action with respect to Ordinance No. 32-99 until the Police and Fire Pension Board has had the opportunity to review same. Ref :Agmemol3. Ord.No. 32-99. DROP