A.
Each member shall contribute an amount equal to 5% of his or her
compensation, plus $1 per month, to fund the benefits under this plan.
Contributions shall be paid only on compensation which would be includable
in a calculation of final salary. The required member contributions
shall be paid into the fund by the City either through payroll deductions
or through pickup contributions in such manner and time as the Board
may by rule and regulation determine. A member may not make additional
voluntary contributions to increase accumulated deductions or the
size of any member's annuity to which he or she may be entitled.
B.
Each member shall, in addition, contribute at a rate certified by
the Board as sufficient to fund any purchase or reinstatement of credit
or payment of debt.
Superannuation retirement age shall be 56 years of age.
[Ord. No. 2-1996]
Final salary shall be the average annualized basic compensation
rate, including longevity payments, rank differential, premium pay
as defined in the City's collective bargaining agreement with
the union representing the firefighters, and incentive pay at the
time an application for a benefit is filed with the Board, or the
annual average compensation during the last five years, whichever
is higher. Overtime pay, terminal leave pay, payments for off-duty
schooling or drill or court time, clothing and equipment allowances,
meal allowances, educational incentive payments, acting officer's
pay, bonuses, payments in lieu of dependent's health insurance
costs, severance pay, and other special forms of compensation are
excluded from final salary.
A.
A member who terminates service at or after superannuation retirement
age shall receive a basic superannuation retirement allowance equal
to 2% of the final salary of the member multiplied by the number of
years of credited service of the member, not to exceed 25 years, plus
an additional retirement allowance equal to 1.25% of final salary
for each complete year of credited service in excess of 25 years.
B.
A vestee who attains superannuation retirement age may apply for
a superannuation retirement allowance computed according to this section.
An active member who attains 50 years of age shall be eligible
for an early retirement allowance. The early retirement allowance
shall be a basic superannuation retirement allowance, based upon credited
service at the time of the effective early retirement date, reduced
by 1/3% for each full month by which the early retirement date precedes
his or her 56th birthday.
At or after attaining superannuation retirement age, or the
minimum age required for an early retirement allowance, a vestee may
apply for a superannuation retirement allowance or early retirement
allowance, as the case may be. A vestee will have interest credited
at the same rate as active members.
A.
Each former Plan B member and each member may, within 90 days of the date of enrollment or beginning of employment, as the case may be, file with the Board to waive the spouse's death benefit set forth in § 2-709.21 of this chapter and elect an option set forth in this section. Such an election shall be irrevocable, whether or not an eligible spouse exists to receive a spouse's death benefit at the time it is due. A failure to file an election within 90 days shall be deemed retention of the spouse's death benefit and a waiver of the options set forth in this section.
[Amended 4-27-2016 by Ord. No. 3-2016]
B.
A member who elects to be covered by the options set forth in this
section who dies in service or as a vestee and who is eligible for
a superannuation or early retirement annuity shall be considered to
have retired the day before his or her death under the provisions
of Option 1. At the time of superannuation or early retirement, an
eligible member may elect to receive benefits in a retirement allowance
payable throughout his or her life, which shall be known as a "single
life annuity." In the event of the death of an annuitant who has elected
to receive the maximum single life annuity before receiving in annuity
payments the full amount of the total accumulated deductions, not
including the excess interest account, standing to his credit on the
effective date of retirement, the balance shall be paid to the designated
beneficiary. Alternatively, at retirement, the member may elect to
receive the actuarial equivalent of his or her maximum single life
annuity retirement allowance in a lesser allowance, payable throughout
life, with provisions that:
(1)
Option 1. If the member shall die before receiving in payments
the present value of his or her retirement allowance as it was at
the time of retirement, the balance, if less than $5,000, shall be
paid in a lump sum to his or her legal representative or to, or in
trust for, his or her designated beneficiary. If the balance is $5,000
or more, the designated beneficiary may elect by application duly
acknowledged and filed with the Board to receive payment of such balance
according to any one of the following provisions:
(2)
Option 2. Upon death, the retirement allowance shall be continued
throughout the life of and paid to the survivor annuitant, if then
living.
(3)
Option 3. Upon death, 1/2 of the retirement allowance shall
be continued throughout the life of and paid to the survivor annuitant,
if then living.
C.
Beneficiaries designated under Option 1, maximum single life annuity,
may be changed by filing a new designation with the Board. Survivor
annuitants named in Option 2 or Option 3 may not be changed. In the
event a survivor annuitant predeceases a member, a substitute may
not be named.
A.
An active member may, prior to reaching superannuation age, upon
application or on application of one acting in his or her behalf,
or upon application of the head of a department of the City in which
the member is employed, be retired by the Board on a disability retirement
allowance if the physician designated by the Board shall certify to
the Board that the member is unable to engage in any gainful employment
and that said member ought to be retired.
[Amended 4-27-2016 by Ord. No. 3-2016]
B.
A member or former Plan B member who becomes disabled, whether such
disability is or is not service-connected, shall be entitled to a
disability retirement allowance if he or she has four or more years
of credited service. If the member has 25 years of credited service,
the allowance shall be superannuation retirement allowance, but without
reduction for being under superannuation retirement age. If the member
has less than 25 years of credited service, the allowance shall be
50% of final salary.
[Amended 4-27-2016 by Ord. No. 3-2016]
C.
Any member entitled to retire for disability may, in lieu of such
retirement, if the age and service requirements have been met, elect
to retire under the superannuation or early retirement provisions
of this chapter. Such a retirement shall be considered to be without
the member's voluntary action.
D.
The components of the disability retirement allowance received shall
be as follows:
(1)
A member's annuity of actuarial value equal to his or her
accumulated deductions, but not to exceed the amount of the disability
retirement allowance; plus
(2)
If the member's annuity under Subsection D(1) hereof is not equal to the disability retirement allowance, an additional annuity of actuarial value equal to the balance in his or her excess interest account, but such that the combined member's annuity shall not exceed the disability retirement allowance; plus
(3)
If the combined member's annuity under Subsection D(1) and (2) is not equal to the disability retirement allowance, a municipal annuity of actuarial value equal to the City contributions made on account of the member and, if necessary, the disability reserve supplement contributions made by the City sufficient to increase the disability retirement allowance to the amount allowed.
E.
Once every year the Board may require any disability annuitant, while
still under superannuation retirement age, to undergo a medical examination
by a physician designated by the Board. Should the physician report
and certify to the Board that such disability annuitant is no longer
physically or mentally incapacitated for the performance of duty and
is able to engage in a gainful occupation, then the disability retirement
allowance shall be discontinued. Should the disability retirement
allowance be discontinued other than for refusing to be examined,
an early involuntary retirement allowance shall at that time be granted
which shall be equal to the early involuntary allowance the member
was eligible to receive at the time the disability annuity began.
If the member was not eligible for early retirement and the member
has received less in disability payment than the total amount of accumulated
deductions and excess interest at the time of retirement, then the
member may receive the difference. The member may also elect to receive
this difference in lieu of taking involuntary early retirement.
F.
Should a disability annuitant, while under superannuation retirement
age, refuse to submit to at least one medical examination in any year
by a physician designated by the Board, the disability retirement
allowance shall be discontinued until the withdrawal of such refusal.
Should such refusal continue for one year, then all rights in and
to any disability retirement allowance or for early involuntary retirement
allowance provided for by this chapter shall be forfeited.
G.
A discontinued disability annuitant may return to service within
90 days of being discontinued. In such event, the member will be credited
with the number of years of service he or she had earned at the time
of disability retirement, and an amount will be transferred from the
annuity reserve account to the member's accumulated deduction
account equal to the present value of the member's annuity portion
of his or her disability retirement allowance, and an amount will
be transferred from the annuity reserve account to the member's
excess interest account equal to the present value of the excess interest
annuity portion of his or her disability retirement allowance.
H.
A discontinued disability annuitant who does not return to service within 90 days who subsequently returns to service may elect within 90 days of returning to service to restore his or her credit for prior service by paying to the system the amount of benefits, including return of accumulated deductions, he or she received from the system or the amount of accumulated deductions standing to his or her account on the date the disability annuity became effective, whichever is less. Otherwise such member shall not be entitled to the credit earned prior to disability retirement. This reinstatement of credit shall be according to the provisions of § 2-709.24.
I.
Should a disability annuitant die, a monthly pension shall be payable to the surviving spouse, until the spouse's death, equal to 60% of the monthly pension benefit the disability annuitant was receiving, provided that such spouse had been married to the disability annuitant prior to the commencement of retirement benefit payments and at the time of the disability annuitant's death. If a spouse who is receiving a benefit under this subsection dies, payments will continue to be made to the guardian of, or for the benefit of, the member's dependent children according to the provisions of § 2-709.21A.
[Ord. No. 3-1996]
[Ord. No. 3-1996]
A.
If a member who did not elect to be covered by the retirement options set forth in § 2-709.19 dies while employed by the Bureau of Fire, a monthly pension shall be payable to the surviving spouse until the surviving spouse's death equal to 100% of the monthly pension benefit the member would have received had he or she retired as of the date of death, computed on the assumption the member had completed at least 15 years of service and was at least age 56.
[Amended 3-28-2000 by Ord. No. 4-2000; 12-22-2008 by Ord. No.
12-2008]
(1)
If a member dies who did not elect to be covered by the retirement options set forth in § 2-709.19 but who was receiving a superannuation or early retirement annuity, a monthly pension shall be payable to the surviving spouse, until the surviving spouse's death, equal to 100% of the monthly pension benefit the member was receiving. In the event that a retiree should remarry during the course of his/her retirement, a spousal pension benefit shall be payable to the retiree's spouse at time of death.
(2)
Upon the death of the surviving spouse, or in the event there
is no surviving spouse, the dependent children of the member shall
receive the monthly pension that was or would have been paid to a
surviving spouse. Said monthly pension benefit shall be divided equally
among the dependent children. Each child's portion shall cease,
and no further payment of that portion be made, upon the Board's
determination that a child is no longer a dependent or would not be
a dependent if the member were still alive.
(3)
Whether or not a child is eligible for a benefit under this
section shall be determined by the Board as of the death of the member
or member's spouse, whichever is later. Continued eligibility
is subject to such periodic review by the Board as it deems necessary.
Children age 18 or older shall be presumed not to be dependent, which
presumption may be rebutted.
B.
If a vestee dies after attaining the age that makes him or her eligible
to immediately begin receiving a retirement allowance, such vestee
shall be considered to have applied for a retirement allowance effective
the day before death under the provisions of Option 1.
C.
Should a vestee die before becoming eligible for a retirement allowance,
or should a member die while in service and before becoming eligible
for any other benefits contained in this chapter, the full amount
of the accumulated deductions plus the balance in the member's
excess interest account, including interest credited to the date of
death, standing to his or her credit shall be paid to the designated
beneficiary. If, upon death, the member shall have less than $100
in accumulated deductions with interest and excess interest standing
to his or her credit, and his or her estate is the designated beneficiary,
the Board may, if letters testamentary or of administration have not
been taken out on the estate within six months after death, pay such
accumulated deductions and excess interest on the claim of the undertaker,
or to any person or municipality who or which shall have paid the
claim of the undertaker.
A.
A member who no longer holds a position of employment with the City
that entitles him or her to membership in the system under this chapter
shall be entitled to withdraw his or her total contributions, including
interest and excess interest credited to such member's account,
minus any amount owed to the system, regardless of the member's
eligibility for any other benefit provided under this chapter.
B.
A member who withdraws his or her contributions does so in lieu of
any other benefit to which he or she is entitled under this chapter.
A member who elects to withdraw any contributions made under this
chapter must withdraw all of them. The withdrawal of contributions
shall be made by filing a written application with the Board. Upon
the filing of the refund application, the member shall lose all service
credits for which the contributions being withdrawn were made.
A.
An active member with credit of not less than six months' service
with the City who is inducted into active military service in times
of war, armed conflict or national emergency shall be eligible for
intervening military service credit during the continuance of such
period of time, provided that he or she has returned to City employment
within six months following separation from active military service
and the contributions required by this section are made.
B.
The City shall continue making current service municipal contributions
on account of any member who is on intervening military service. Any
active member desiring to purchase service toward an annuity for such
intervening military service shall file with the Board an application
to purchase such credit within 90 days of returning to City employment.
The contribution required for this purchase shall be computed by applying
the contribution rate of the member to his or her compensation at
the time of entry into active military service, multiplying the same
by the number of years and fractional parts thereof of such service
and adding regular interest from the date the employee returns to
employment, which shall be within six months, to the date of purchase.
C.
A member may also purchase credit for nonintervening active military
service, for a period not in excess of five years, provided that he
or she has completed at least five years of credited service for retirement
purposes with the City subsequent to such active military service.
Within 90 days of enrollment in the system, all qualifying members
shall file with the Board a notification of intent to purchase nonintervening
military service credit. A member who does not file such a notice
shall not be eligible to purchase nonintervening military service.
The Board shall inform a member who filed said notice of eligibility
for nonintervening military service when five years of credited service
with the City have been completed. A member shall have 90 days after
such notification to purchase nonintervening military service credit.
D.
A member who purchases credit for nonintervening military service
shall make the payment for both the member's contributions and
the municipal contributions.
(1)
If the member's separation from active military service
is prior to the date of the City's membership, it shall be treated,
when credit is purchased, as prior service credit. However, payment
for both the member's and the City's contributions shall
be made by the member. The amount due for such purchase shall be computed
by multiplying the sum of the basic contribution rate of the member
and the current contribution rate of the City during its first year
of entry into the system, based on the initial entry salary of the
member, by the number of years, or fractional parts of a year, of
service sought to be purchased together with regular interest from
the date of employment of the member to the date of purchase.
(2)
In the event the separation of the member from active military
service occurred subsequent to the enrollment of the City in the system,
the credit purchase for such nonintervening service shall be considered
as current service credit. The amount due by the member for such current
service credit for nonintervening service shall be computed by multiplying
his or her basic contribution rate, plus the normal contribution rate
of the City for current service in effect when the member entered
the employ of the City, by the average annual rate of compensation
over the first five years of subsequent employment and multiplied
again by the number of years, or fractional parts of a year, sought
to be purchased, plus regular interest from the date of employment
to the date of purchase.
E.
In all cases in which military service is to be purchased, the interest
charged shall be regular interest in effect on the date that the application
for such service is filed with the Board.
F.
A request for purchase will be granted only if the applicant's
discharge or separation from service was granted under other than
dishonorable conditions. Proof of the nature of the discharge or separation
must accompany the application for credit for military service, whether
intervening or nonintervening.
G.
Limitations shall be as follows:
(1)
A member shall not be eligible for credit for nonintervening
military service if such service entitles him or her to receive, now
or in the future, or if he or she is receiving, a governmental pension
based on such nonintervening military service, irrespective of the
fact that such member may have actual military service in excess of
the minimum amount necessary to qualify for such pension.
(2)
Crediting for nonintervening military service shall also be
unavailable to anyone who is in a reserve component of the Armed Forces
or the National Guard of any state or territory, regardless when that
person may actually be entitled to receive a federal pension based
on such service.
(3)
A member who is receiving disability compensation based on a
service-connected injury or illness as a result of active military
service shall be eligible for credit of nonintervening military service.
(4)
In all cases, military service shall be limited to active military
service rendered only to the Armed Forces of the United States.
H.
The provisions of this section shall apply regardless of when the
creditable military service was rendered.
A.
A member who withdrew his or her contributions from the system or
from Plan A or Plan B may, within 90 days after return to service
or, in the case of a former Plan A member or former Plan B member,
within 90 days after enrollment in the system, by written application
filed with the Board, elect to restore to the system the amount withdrawn
plus regular interest from the date the withdrawal was made. Upon
receipt of the application, the Board will certify to the member the
amount due.
B.
Upon receipt of payment, the Board will credit the member with the
service previously withdrawn. Each continuous period of prior membership
service for which repayment is made and service credit restored must
be made in its entirety. However, in the event of two or more discontinuous
periods of membership in the system, the member may, at the member's
option, choose not to restore one or more of them. The Board will
bill the member separately for each period of service the member seeks
to restore. A member who terminates service under the terms of this
chapter, whether by death, retirement or taking a position with the
City not covered by this chapter, prior to the receipt by the Board
of any funds for the repayment of withdrawn contributions or to restore
service credit shall not receive any credit for the time sought to
be purchased, regardless of any other written or oral agreement between
the member and the Board to the contrary. In the event only partial
payment has been made, the member will receive the credited service
but will be considered to owe a debt to the Board for the unpaid amount
plus interest.
C.
Except when the estate of a deceased member or the guardian of an
incompetent member completes partial payments, no one, including a
beneficiary or survivor annuitant, can make payments to restore credit
or purchase military time on behalf of the member, except the member
himself.
D.
Upon restoration of service credits, a member's annuity rights
as they existed at the time of separation from service shall be restored
and his or her obligations as a member shall begin again. The rate
of contribution of such returning member shall be the same as it was
at the time of separation from service, unless there has been a change
in benefits, in which case the contributions rate shall be the same
as that paid by a new member receiving like benefits.
E.
An active member with 20 or more years of credited service who was
employed by the City and was a member of any pension plan maintained
by the City for employees other than firefighters may, at the discretion
of the member, purchase service time under those plans for credit
towards the service increment allowed under the terms of this chapter.
The cost to the member shall equal the member's contributions
contributed to the other plans for the service to be purchased plus
the normal contribution rate of the City at the time service is purchased
multiplied by the average annual salary received during the period
sought to be purchased multiplied again by the number of years sought
to be purchased, plus regular interest to the date of purchase. The
credit service time so purchased shall be used only to provide credit
towards the service increment available under this chapter.
A member shall not be permitted to repurchase service withdrawn from other municipalities, except that payments which began during service with another municipality pursuant to § 2-709.26 may be completed.
When a member leaves the employment of the City and enters service
as a firefighter of another municipality which enrolls its municipal
firefighters in the Pennsylvania Municipal Retirement System under
an Article III or IV benefit plan, such member's service credits
will remain unimpaired. However, the City will pay the system any
member contributions made prior to the enrollment in the system that
have not been paid. The unpaid municipal liability for prior service
shall be prorated by the Board between the City and the subsequent
employing municipality on an equitable basis. The member shall be
liable for any debts under the City's plan, but otherwise all
future benefits and obligations shall be according to the benefit
plan of the subsequent employing municipality. Likewise, any member
who, prior to employment as a firefighter of the City, was enrolled
as a municipal firefighter in an Article III or IV benefit plan in
another municipality shall retain his or her service credits. Such
member shall be liable for any debts owed under the prior municipality
plan but shall henceforth be covered by the terms of this chapter.
Unpaid municipal liability will be prorated, and prior service payments
may continue.
[Amended 4-27-2016 by Ord. No. 3-2016]
A.
A member who was an employee of the City at the time the City enrolled
in the system may elect, within 90 days of the effective date of entry
into the system, to purchase credit for prior service according to
the rules and regulations of the Board. The City will make the necessary
municipal contributions for such prior service. The member will make
the member contributions.
A.
The City will certify to the Board the names, addresses, social security
numbers, sexes, birth dates, and benefits being received or to be
received (including death benefits and beneficiaries) of all persons,
trusts and estates receiving benefits from Plan A as of August 31,
1984. Upon the enrollment of the former Plan A members, the City will
certify to the Board the names, addresses, social security numbers,
sexes, birth dates and benefits being received and/or to be received
(including death benefits and beneficiaries) of the vestees of Plan
A and of all persons, trusts and estates who began to receive benefits
from Plan A on or after September 1, 1984, and prior to January 1,
1987. The payment of benefits so certified will be administered by
the Board according to the terms of this section.
B.
Prior to January 1, 1989, the Board will certify to the City as due
and owing the amount of the benefits payable for each full month after
the City has certified the list of Plan A annuitants and vestees.
Upon receipt from the City of the amount so due, the Board will authorize
the system to pay that month's benefits. No payments will be
made until the full amount due that month has been received by the
Board. Partial, incomplete or late payments by the City will result
in a delay in payment of the benefits being administered by the Board.
C.
As of January 1, 1989, the remaining total liability on these benefits will be calculated by the Board. The amount necessary to fully amortize this unfunded liability in 25 consecutive annual installments, paid quarterly, will be certified to the City by the Board as part of the liability payments due from the City pursuant to § 2-709.45. The City shall in all events guarantee payments under this section. In the event the City fails to make the necessary funding payments, the payment by the Board of the benefits so assumed shall cease.
