[Adopted 4-9-1991 by Ord. No. 633; amended
in its entirety 8-8-2006 by Ord. No. 696]
The following words and phrases as used in this
Plan shall have the meaning set forth in this article, unless a different
meaning is otherwise clearly required by the context:
ACCRUED BENEFIT
As of any given computation date, in the case of a participant who shall have commenced participation in the Plan prior to July 15, 2006, the benefit determined under §
69-4B, calculated on the basis of final monthly average compensation as of the date of determination and multiplied by a fraction, the numerator of which shall be the participant's years of aggregate service determined as of such date, and the denominator of which shall be 20. Notwithstanding anything contained herein to the contrary, in no event shall the fraction exceed one. In the case of a participant who shall have commenced participation in the Plan subsequent to or on July 15, 2006, "accured benefit" shall mean the benefit determined in accordance with §
69-4B, which amount shall be based upon the participant's final monthly average compensation and completed years of aggregate service determined as of such computation date and which shall represent the monthly benefit which would be payable in the normal form 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. The accrued benefit shall not exceed the maximum limitation, determined as of the date of computation, provided under § 69-44. All accrued benefits are subject to all applicable limitations, reductions, offsets, and actuarial adjustments provided pursuant to the terms of the Plan prior to the actual payment thereof.
ACCUMULATED CONTRIBUTIONS
The total amount contributed by any participant to this Plan or its predecessor by way of payroll deduction or otherwise, plus interest credited at 3% per annum. Interest shall be credited in the form of a simple interest rate from the January 1st of the plan year or part thereof during which the contributions were paid, to the first day of the month preceding the date that a distribution of accumulated contributions under §
69-7 or §
69-8B shall be paid or payment of benefits shall commence.
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 7% interest unless otherwise
specifically provided herein.
ACTUARY
The person, partnership, association or corporation which
at any given time is serving as actuary, provided that such actuary
must be an "approved actuary" as defined in the Act.
AGGREGATE SERVICE
The total period or periods of a participant's employment
with the employer whether or not interrupted. Notwithstanding the
preceding sentence, should any such participant receive a distribution
of accumulated contributions with respect to the period of employment,
such period of employment shall not be included in aggregate service
thereafter unless, at the commencement of the next period of employment,
the participant repays to the Pension Fund the amount of such withdrawal
with interest. For the purposes of this section, interest shall accrue
as of the date the employee receives a refund of accumulated contributions.
Aggregate service shall be calculated in completed years, months and
days from the date of hire until the date of retirement or other severance.
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.
BENEFICIARY
The person or entity designated in writing by the participant
to receive any benefits which may be due should the participant die
prior to becoming entitled to a retirement benefit. In the event that
a participant does not designate a beneficiary or the beneficiary
does not survive the participant, 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; 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 person designated by the Borough who has the primary
responsibility for the execution of the administrative affairs for
the Plan.
CODE
The Internal Revenue Code of 1986, as amended.
COMMITTEE
The Pension Plan Committee appointed pursuant to the provisions of applicable law to administer the Plan as more fully described herein under §
69-9.
COMPENSATION
The total compensation paid to the participant for active
services rendered as an employee of the employer, excluding any lump-sum
payments such as vacation buyback or sick leave buyback. Compensation
shall be limited on an annual basis to the amount specified for government
plans pursuant to Code Section 401(a)(17), as adjusted under Code
Section 415(d).
COUNCIL
The Council of the Borough of Churchill.
DISABILITY DATE
The date when a participant is determined by the Plan Administrator
to be incapacitated due to total and permanent disability, or the
date when the participant's employment terminates due to such total
and permanent disability, if later.
EARLY RETIREMENT AGE
For participants hired prior to December 12, 2000, the date
on which the participant has attained a minimum age of 62.
EARLY RETIREMENT DATE
The first day of the month coincident with or next following
the date on which a participant who has attained early retirement
age ceases employment and chooses to commence receipt of retirement
benefits prior to the normal retirement date.
EMPLOYEE
Any full-time salaried individual employed by the employer
(regularly working not less than 40 hours per week during the plan
year), excluding members of the Borough Police Department.
EMPLOYER
Borough of Churchill, Allegheny County, Pennsylvania.
EMPLOYMENT
For the purpose of determining aggregate service:
A.
The period of time for which an employee is
directly or indirectly compensated or entitled to compensation by
the employer for the performance of duties as an employee;
B.
Any period of time for which an employee is
paid a fixed, periodic amount in the nature of salary continuation
payments for reasons other than the performance of duties (such as
vacation, holidays, sickness, entitlement to benefits under worker's
compensation or similar laws), either directly by the employer or
through a program to which the employer has made contributions on
behalf of the employee;
C.
Any period during which an employee is entitled
to disability benefits under this Plan, provided that the employee
returns to employment within three months of the date on which it
is determined that he is no longer totally and permanently disabled
if such determination occurs prior to the participant's normal retirement
date; and
D.
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 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.
FINAL MONTHLY AVERAGE COMPENSATION
The average of the participant's compensation during the
36 months of employment immediately preceding termination of active
employment. Final monthly average compensation shall exclude for this
purpose any lump-sum or extraordinary payments made which are not
directly attributable to active employment with the employer during
the averaging period such as vacation buyback or sick leave buyback.
Compensation used to determine final monthly average compensation
shall be limited on an annual basis to the amount specified for government
plans in accordance with Code Section 401(a)(17), as adjusted under
Code Section 415(d).
LATE RETIREMENT DATE
The first day of the month coincident with or next following
the date on which the participant retires from employment, which occurs
after the participant's normal retirement date.
NORMAL RETIREMENT AGE
For participants hired prior to December 12, 2000, or on
or after July 15, 2006, the date on which the participant attains
age 65. For all other participants, normal retirement age shall mean
the date on which the participant attains age 65 and completes 20
years of aggregate service.
NORMAL RETIREMENT DATE
The first day of the month coincident with or next following
the date on which the participant attains normal retirement age.
NOTICE or ELECTION
A written document prepared in the form specified by the
Plan Administrator. 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. If such notice or election is to be provided
to the employer or the Plan Administrator, it must be received by
the intended recipient on or before the last day of the specified
notice or election period.
PARTICIPANT
An employee who has met the eligibility requirements to participate in the Plan as provided in §
69-2A and who has not for any reason ceased to be a participant hereunder.
PENSION FUND
The employee Pension Fund administered under the terms of
this Plan and which shall include all money, property, investments,
policies and contracts standing in the name of the Plan.
PLAN
The Plan set forth herein, as amended from time to time and
designated as the Borough of Churchill Municipal Employees Pension
Plan.
PLAN ADMINISTRATOR or ADMINISTRATOR
The Committee or the individual 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.
PLAN YEAR
The twelve-month period beginning on January 1 and ending
on December 31 of each year.
POLICY or CONTRACT
A retirement annuity or retirement income endowment policy
(or a combination of both) or any other form of insurance contract
or policy which shall be deemed appropriate in accordance with the
provisions of applicable law.
RESTATEMENT DATE
July 15, 2006, the date upon which this amendment and restatement
of the Plan becomes effective.
TOTAL AND PERMANENT DISABILITY
A condition of physical or mental impairment due to which
a participant is certified by the Social Security Administration as
being eligible for and receiving social security disability benefits.
[Adopted 5-12-2014 by Ord. No. 720]
The following words and phrases as used in this plan shall have
the meaning set forth in this section, unless a different meaning
is otherwise clearly required by the context:
ACCRUED BENEFIT
As of any given date, the benefit determined under section
4.02, calculated on the basis of final monthly average salary as of
the date of determination and multiplied by a fraction, the numerator
of which shall be the participant's aggregate service determined
as of such date and the denominator of which shall be the participant's
projected aggregate service provided that the participant is assumed
to continue in active employment until attainment of normal retirement
age. Notwithstanding anything contained herein to the contrary, in
no event shall the fraction exceed one. In no event, however, shall
the accrued benefit exceed the maximum limitation, determined as of
the date of computation, provided under section 4.09. All accrued
benefits are subject to all applicable limitations, reductions, offsets,
and actuarial adjustments provided pursuant to the terms of the plan
prior to the actual payment thereof. The accrued benefit shall include
any service increment determined pursuant to section 4.04 attributable
to the participant's aggregate service, including time spent
on workers' compensation or leave under the Pennsylvania Heart
and Lung Act, as of the date of determination.
ACCUMULATED CONTRIBUTIONS
The total amount contributed by any participant to this fund
or its predecessor by way of payroll deduction or otherwise, plus
interest credited at 3% per annum. Interest shall be credited in the
form of a compound interest rate compounded quarterly from the date
on which the contributions were made to the date that a distribution
of accumulated contributions under sections 6.03 and 7.02 shall be
paid or payment of benefits shall commence.
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 interest of 7% unless otherwise
specifically provided herein.
ACTUARY
The person, partnership, association or corporation which
at any given time is serving as actuary; provided that such actuary
must be an "approved actuary" as defined in the Act.
AGGREGATE SERVICE
The total period or periods of the participant's employment
with the employer whether or not interrupted. Notwithstanding the
preceding sentence, should any such participant receive a distribution
of accumulated contributions with respect to a period of employment,
such period of employment shall not be included in aggregate service
thereafter unless, at the commencement of the next period of employment,
the participant repays to the fund the amount of such distribution
with interest. For purposes of this definition, interest shall accrue
as of the date the employee receives a distribution of accumulated
contributions and shall be computed at the same rate and in the same
manner as described in the definition of "accumulated contributions."
Aggregate service shall be calculated in whole years and completed
months.
ATTENDING COLLEGE
The eligible dependent children are registered at an accredited
institution of higher learning and are carrying a minimum course load
of seven credit hours per semester.
BENEFICIARY
The person or entity designated by the participant to receive
a distribution of the participant's accumulated contributions
should the participant die prior to becoming entitled to a retirement
benefit. In the event that a participant does not designate a beneficiary
or the beneficiary does not survive the participant, 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;
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 person designated by the Borough who has the primary
responsibility for the execution of the administrative affairs for
the plan.
CODE
The Internal Revenue Code of 1986, as amended.
COMMITTEE
The Police Pension Committee as determined pursuant to section
8.02.
COMPENSATION
The total remuneration, whether salary or hourly wages paid
to an employee by the employer for services rendered in employment,
including overtime pay, officer in charge rate pay, unused vacation
days pay, unused sick days pay and unused floating holidays pay, and
reported on the employee's form W-2, wage and tax statement.
Compensation shall also include fixed, periodic amounts paid for periods
during which the participant is not actively employed as a member
of the employer's regular full-time police force, which amounts
are paid directly by the employer or through a program to which the
employer has made contributions on behalf of the employee, other than
under this plan (including, without limitation, a workers' compensation
program or payments made under the Pennsylvania Heart and Lung Act).
Compensation shall also include longevity, shift differential and
any lump sum payments made during the thirty-six-month averaging period.
Compensation shall be limited on an annual basis for purposes of the
plan to the amount specified for government plans pursuant to Code
Section 401(a)(17), as adjusted under Code Section 415(d).
COUNCIL
The Council of the Borough of Churchill.
DISABILITY DATE
The date when a participant is determined by the Plan Administrator
to be incapacitated due to total and permanent disability, or the
date when the participant's employment terminates due to such
total and permanent disability, if later.
EMPLOYEE
Any individual employed by the employer on a regular, full-time
basis as a member of the employer's police force. Full-time shall
be herein defined as 40 hours per week.
EMPLOYER
The Borough of Churchill, Allegheny County, Pennsylvania.
EMPLOYMENT
A.
For the purpose of determining aggregate service:
(1)
The period of time for which an employee is directly or indirectly
compensated or entitled to compensation by the employer for the performance
of duties as a police officer;
(2)
Any period of time for which an employee is granted an authorized
leave of absence provided that the participant shall pay participant
contributions to the plan in an amount equal to the amount which would
have been paid if the participant continued in active employment unless
Council shall waive the payment of such participant contributions.
Such an authorized leave of absence may be granted for a period of
time for which an employee is paid a fixed, periodic amount in the
nature of salary continuation payments for reasons other than the
performance of duties (such as vacation, holidays, sickness, entitlement
to benefits under workers' compensation or similar laws), either
directly by the employer or through a program to which the employer
has made contributions on behalf of the employee; or a period during
which an employee is entitled to disability benefits under this plan,
provided that the employee returns to employment within three months
of the date on which it is determined that the employee is no longer
totally and permanently disabled if such determination occurs prior
to the date a participant attains normal retirement age; or for any
other reason acceptable to the Council;
(3)
Any period of voluntary or involuntary military service with
the armed forces of the United States of America, provided that the
participant has been employed as a regular, full-time member of the
employer's police force for a period of at least six months immediately
prior to the period of military service; and the participant returns
to employment within six months following discharge from military
service or within such longer period during which employment rights
are guaranteed by applicable law or under the terms of a collective
bargaining agreement with the employer;
(4)
Any period of voluntary or involuntary military service with
the armed forces of the United States of America not to exceed a total
of 24 months which occurred prior to the date on which a participant
first became employed as an employee of the employer, provided that
the participant shall pay into the plan the required sum as determined
herein for the purchase of such service credit under the plan. The
participant may make application for such purchase of military service
credit at any time prior to retirement or other termination of employment
as an employee of the employer. The participant shall pay an amount
as determined by the actuary based upon the cost to provide the service
credit requested under applicable law; and
(5)
Any period of qualified military service as determined under
the requirement 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 required participant contributions,
that would otherwise have been paid to the plan during such period
of qualified military service to pay for benefits derived from participant
contributions. The amount of participant and/or employer 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 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.
B.
"Employment" shall not mean for the purpose of determining aggregate
service any period of disability for a participant who was disabled
as a result of a non-service-related disability.
FINAL MONTHLY AVERAGE SALARY
A.
The average monthly salary earned by the participant and paid
by the employer during the final 36 months immediately preceding termination
of employment as an employee of the employer. Salary shall include
the employee's total compensation, including, but not limited
to, overtime pay, longevity pay, shift differential pay, workers'
compensation benefits and payment received under the Pennsylvania
Heart and Lung Act.
B.
Final monthly average salary shall be calculated by taking into
account only those periods during which an employee receives salary,
as that term is defined in this definition. Therefore, for example,
the final monthly average salary for a participant who receives disability
benefits from the plan or who is voluntarily or involuntarily in service
in the United States armed forces during the final 36 months of aggregate
service shall be based on the period during which the employee last
received salary (as defined in the preceding paragraph) from the employer.
C.
Compensation used to determine final monthly average salary
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).
NORMAL RETIREMENT AGE
The date on which the participant has completed 25 years
of aggregate service with the employer and has attained age 55.
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
An employee who has met the eligibility requirements to participate in the plan as provided in §
69-23A and who has not for any reason ceased to be a participant hereunder.
PENSION FUND or FUND
The Police Pension Fund administered under the terms of this
plan and which shall include all money, property, investments, policies
and contracts standing in the name of the plan.
PLAN
The plan set forth herein, as amended from time to time and
designated as the Borough of Churchill Police Pension Plan.
PLAN ADMINISTRATOR
The Committee or the individual 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.
PLAN YEAR
The twelve-month period beginning on January 1 and ending
on December 31 of each year.
POLICY or CONTRACT
A retirement annuity or retirement income endowment policy
(or a combination of both) or any other form of insurance contract
or policy which shall be deemed appropriate in accordance with the
provisions of applicable law.
RESTATEMENT DATE
January 1, 2013, the date upon which this amendment and restatement
of the plan becomes effective.
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.
SERVICE INCREMENT
The amount calculated pursuant to §
69-25D on behalf of a participant for each completed year of service in excess of 25 years, not to exceed $100.
TOTAL AND PERMANENT DISABILITY
A condition of physical or mental impairment due to which a participant is unable to perform the usual and customary duties of a Churchill police officer, which condition is reasonably expected to continue to be permanent for the remainder of the participant's lifetime. Whether a participant is totally and permanently disabled shall be determined by a medical examiner appointed by or acceptable to the Borough. For purposes of this definition and §
69-26, a condition shall not be treated as a total and permanent disability unless such condition is a direct result of and occurs in the line of duty of employment. Therefore, an employee whose physical or mental impairment does not occur in the line of duty or which is the result of alcoholism, addiction to narcotics, perpetration of felonious criminal activity or is willfully self-inflicted, is not entitled to receive disability benefits under the plan.