The following words and phrases as used herein shall have the meanings set forth in this article, unless a different meaning is plainly required by the context:
ACCRUED BENEFIT
As of any given computation date, a participant's monthly normal retirement benefit determined in accordance with § 46-13, which amount shall be based upon the participant's final monthly average compensation and credited service determined as of such computation date and which shall represent the monthly benefit which would be payable as of the participant's attainment of normal retirement age, provided that the participant shall satisfy all requirements pursuant to the terms of the plan for entitlement to receive such benefit. In no event, however, shall the accrued benefit exceed the maximum limitation, determined as of the date of computation, provided under § 46-19. All accrued benefits are subject to all applicable limitations, reductions, offsets and actuarial adjustments provided by the plan prior to the actual payment thereof.
ACCUMULATED CONTRIBUTIONS
The total amount contributed by a participant to this plan or its predecessor by way of payroll deduction or otherwise, plus interest credited at the rate of 3% and compounded annually from the midpoint of the plan year or part thereof when paid into the pension fund until the first day of the month in which a distribution of accumulated contributions occurs pursuant to §§ 46-30 or 46-34, or the payment of a retirement benefit commences.
ACT
The Municipal Pension Plan Funding Standard and Recovery Act which was enacted as Act 205 of 1984, as amended, 53 P.S. § 895.101 et seq.
ACTUARIAL EQUIVALENT
Two forms of payment of equal actuarial present value on a specified date. The actuarial present value shall be determined by use of the UP 1984 Mortality Table and six-and-one-half-percent interest unless otherwise expressly provided herein.
ACTUARY
The person, partnership, association or corporation who or which at any given time is as actuary, provided that such actuary must be an approved actuary as defined in the Act.
ANNIVERSARY DATE
January 1 of a given plan year.
AUTHORIZED LEAVE OF ABSENCE
Any leave of absence granted in writing by the employer for reasons including, but not limited to, accident, sickness, pregnancy or temporary disability, education, training, jury duty or such other reasons as may necessitate authorized leave from active employment. An authorized leave of absence shall also include a period of time for active service with the armed forces of the United States of America, provided that such service shall commence after the participant has completed at least six months of credited service and the participant shall return to employment within the applicable time prescribed by law following separation from such military service.
BENEFICIARY
The person or persons validly designated, in writing, by a participant to receive such benefits as may be due hereunder upon the participant's death. A designation shall become effective only upon the participant's death and shall be valid only if delivered prior to such participant's death to the Plan Administrator in such form as the Plan Administrator shall specify. In the event that there is no validly designated beneficiary that survives the participant or that is legally able to take the benefits provided as beneficiary, then the beneficiary shall be the surviving spouse or, if there is no surviving spouse, the issue, per stirpes, or, if there is no surviving issue, the estate of the participant; but, if no personal representative has been appointed, to those persons who would be entitled to the estate under the intestacy laws of the Commonwealth of Pennsylvania if the participant had died intestate and a resident of Pennsylvania.
CHIEF ADMINISTRATIVE OFFICER
The Borough Manager who has the primary responsibility for the execution of the administrative affairs for the plan.
[Amended 5-6-2002 by Ord. No. 1513]
CODE
The Internal Revenue Code of 1986, as amended.
COMMONWEALTH
The Commonwealth of Pennsylvania.
COMPENSATION
The total salary or wages paid to an employee by the employer for active services rendered in employment and shall exclude extra or additional forms of remuneration, including but not necessarily limited to amounts paid as allowance or reimbursement for expenses or payments made to an employee welfare or benefit plan on behalf of the employee. Compensation shall be limited on an annual basis for the purposes of this plan to the amount specified for Government plans in accordance with Code Section 401(a)(17), as adjusted under Code Section 415(d).
COUNCIL
The Borough Council of the Borough of Dormont, Allegheny County, Pennsylvania.
CREDITED SERVICE
A participant's total years of service and fraction thereof, calculated to the nearest completed month of service as determined from the participant's date of hire. "Credited service" shall include each period of active employment and each period of time during which an employee is on an authorized leave of absence. "Credited service" shall not include any period of time during which an employee failed or refused to make required employee contributions pursuant to § 46-8. "Credited service" shall also mean any period of qualified military service as determined under the requirements of Chapter 43 of Title 38, United States Code, provided that the participant returns to employment following such period of qualified military service and the participant makes payment to the plan in an amount equal to the participant contributions that would otherwise have been paid to the plan during such period of qualified military service. The amount of participant contributions shall be based upon an estimate of the compensation that would have been paid to the participant during such period of qualified military service as determined by the average compensation paid to the participant during the 12 months immediately preceding the period of qualified military service. The amount of participant contributions so calculated must be paid into the plan before the end of the period that begins on the date of reemployment and ends on the earlier of the date that ends the period that has a duration of three times the period of qualified military service or the date that is five years after the date of reemployment.
[Amended 11-5-2001 by Ord. No. 1503]
DESK OFFICERS/FIRE APPARATUS OPERATORS
Any participant who is a member of the desk officer/fire apparatus operator collective bargaining unit.
[Added 7-7-2008 by Ord. No. 1558]
EARLY RETIREMENT AGE
The date a participant attains age 62 and has completed at least 15 years of credited service.
EMPLOYEE
Any individual employed by the employer as a regular full-time employee who is entitled to receive a regular stated salary or wage, excluding any pension, retainer or fee under contract. Any police officer, fireman or individual covered under another retirement plan or program sponsored by the employer shall be excluded as an employee under this plan.
EMPLOYER
The Borough of Dormont, Allegheny County, Pennsylvania.
EMPLOYMENT
Any period of time in which an employee renders services for the employer for which the employee is entitled to receive compensation. "Employment" shall exclude any period of time in which services are performed as an independent contractor paid on a contractual or fee basis.
FINAL MONTHLY AVERAGE COMPENSATION FOR DESK OFFICERS/FIRE APPARATUS OPERATORS
[Added 7-7-2008 by Ord. No. 1558]
A. 
The average monthly compensation earned by a desk officer/fire apparatus operator and paid by the employer during the last 36 months of active rendering of service in employment immediately preceding the termination of employment. Compensation for this purpose shall include the employee's compensation to which the employee is entitled for active rendering of services in employment and shall exclude for this purpose any single sum or extraordinary payments made which are not directly attributable to active employment during the averaging period, including but not limited to payment of a back pay damage award.
B. 
Final monthly average compensation for a desk officer/fire apparatus operator shall be calculated by taking into account only those periods during which an employee receives compensation as described herein for active rendering of service in employment. Therefore, for example, the final monthly average compensation for a desk officer/fire apparatus operator who receives disability benefits from this plan or who is on an authorized leave of absence during the final months of employment shall be based on the period which includes 36 full months during which the employee last received compensation from the employer as described herein.
C. 
Compensation used to determine final monthly average compensation shall be limited on an annual basis for the purpose of the plan to the amount specified for government plans in accordance with Code Section 401(a)(17), as adjusted under Code Section 415(d).
FINAL MONTHLY AVERAGE COMPENSATION FOR NON-DESK OFFICERS/FIRE APPARATUS OPERATORS
[Added 7-7-2008 by Ord. No. 1558]
A. 
The average monthly compensation earned by a non-desk officer/fire apparatus operator and paid by the employer during the last 60 months of active rendering of service in employment immediately preceding the termination of employment. Compensation for this purpose shall include the employee's compensation to which the employee is entitled for active rendering of services in employment and shall exclude for this purpose any single sum or extraordinary payments made which are not directly attributable to active employment during the averaging period, including but not limited to payment of a back pay damage award.
B. 
Final monthly average compensation for a non-desk officer/fire apparatus operator shall be calculated by taking into account only those periods during which an employee receives compensation as described herein for active rendering of service in employment. Therefore, for example, the final monthly average compensation for a non-desk officer/fire apparatus operator who receives disability benefits from this plan or who is on an authorized leave of absence during the final months of employment shall be based on the period which includes 60 full months during which the employee last received compensation from the employer as described herein.
C. 
Compensation used to determine final monthly average compensation shall be limited on an annual basis for the purpose of the plan to the amount specified for government plans in accordance with Code Section 401(a)(17), as adjusted under Code Section 415(d).
MINIMUM MUNICIPAL OBLIGATION
The minimum obligation of the municipality as determined by the actuary pursuant to the provisions of the Act.
NON-DESK OFFICERS/FIRE APPARATUS OPERATORS
Any participant who is not a member of the desk officer/fire apparatus operator collective bargaining unit.
[Added 7-7-2008 by Ord. No. 1558]
NORMAL RETIREMENT AGE
The date a participant attains 60 years of age and completes at least 20 years of credited service.
[Amended 11-3-2014 by Ord. No. 1602]
NOTICE or ELECTION
A written document prepared in the form specified by the Plan Administrator and delivered as follows: if such notice or election is to be provided by the employer or the Plan Administrator, it shall be mailed in a properly addressed envelope, postage prepaid, to the last known address of the person entitled thereto, on or before the last day of the specified notice or election period; or, if such notice or election is to be provided to the employer or the Plan Administrator, it must be received by the recipient on or before the last day of the specified notice or election period.
PARTICIPANT
Any employee who has commenced participation in this plan in accordance with Article II and has not for any reason ceased to participate hereunder.
PENSION FUND
The assets of the plan, which shall be accounted for separately from the assets of any other plans maintained by the employer, whether actually held separately or commingled with the assets of another plan, and which shall be administered under the supervision of the employer in accordance with the terms of the plan and applicable law.
PENSION PLAN COMMITTEE or COMMITTEE
The committee appointed by Council pursuant to the provisions of § 46-38, which shall be responsible for the administration of the plan.
PLAN
The Borough of Dormont Non-Police Employees' Pension Plan as herein set forth and as it may be amended from time to time hereafter.
PLAN ADMINISTRATOR
The committee appointed for the purpose of supervising and administering the provisions of the plan. In the event that no such appointment is made, the Plan Administrator shall be the Council.
[Amended 5-6-2002 by Ord. No. 1513]
PLAN YEAR
The consecutive twelve-month period beginning on January 1 and ending on December 31 of each year.
RESTATEMENT DATE
January 1, 1996, the effective date of this plan as hereby amended and restated.
RETIREMENT DATE
The first day of the month coincident with or next following the date on which the participant retires from employment or the first day of any month thereafter on which the payment of retirement benefits pursuant to this plan shall commence, whichever is later.
TOTAL AND PERMANENT DISABILITY
A condition of physical or mental impairment due to which a participant is unable to perform a duty of gainful employment for which the participant is suited by training, education or experience, which is reasonably expected to continue to be permanent until the death of the participant, and which qualifies the participant to receive disability benefits under the Federal Social Security Act. For purposes of this definition and Article V, a condition which is the result of alcoholism, addiction to narcotics, the perpetration of any criminal activity or is willfully self-inflicted shall not be considered a total and permanent disability.