[Adopted 7-19-2001 by Ord. No. 2001-15 (Ch. 21 of the 1981 Code); approved by electors 11-6-2001]
A Length of Service Awards Program (LOSAP) is
herewith created in the Township of Marlboro in accordance with Chapter
388 of the Laws of 1997 (N.J.S.A. 40A:14-183 et seq.) and N.J.A.C.
5:30-14.1 et seq. to reward members of the Marlboro First Aid Squad
and the Morganville First Aid Squad, all of whom are volunteer first
aid squad members, for their loyal, diligent and devoted services
to the residents of the Township of Marlboro.
As used herein, the following terms shall have
the meanings indicated:
A person who has been so designated by the governing body
of a duly created emergency service organization and who is faithfully
and actually performing volunteer service in that organization.
The Marlboro First Aid Squad and/or the Morganville First
Aid Squad.
A system established to provide tax-deferred income benefits
to active volunteer members of an emergency service organization.
A twelve-month period during which an active volunteer member
participates in first aid service and satisfies the minimum requirements
of participation established by the Township on a consistent and uniform
basis.
The Township's LOSAP shall provide for the funding
of fixed annual contributions by the Township of Marlboro to a deferred-income
account for each active volunteer member that meets the criteria set
forth below. Such contributions shall be made in accordance with a
LOSAP plan to be established by the Township in accordance with the
requirements of P.L. 1997, c. 388 (N.J.S.A. 40A:14-183 et seq.) and
N.J.A.C. 5:30-14.1 et seq. Said plan shall be administered in accordance
with the laws of the State of New Jersey, the United States Internal
Revenue Code, and this article. The following provisions shall apply
to the plan:
A.Â
Annual contributions. The annual contribution to be
made by the Township of Marlboro for each active volunteer member
shall be $1,150 per year of active emergency service, commencing with
the year 2002. There shall be no contributions made for prior years'
service.
B.Â
Appropriations. Appropriations for the purpose of
funding the Township's LOSAP plan shall be included as a separate
line item in the Township's budget commencing with the year 2002.
C.Â
Annual increases. Notwithstanding the provisions of Subsection A above, the annual contribution to be made by the Township for each active volunteer member shall be subject to annual increases based upon the consumer price index factor pursuant to Subsection F of Section 3 of P.L. 1997, c. 388 (N.J.S.A. 40A:14-185).
[Amended 2-7-2008 by Ord. No. 2008-2]
D.Â
Estimated cost. The estimated cost of the program
to the Township has been calculated to be approximately $80,000 per
year.
E.Â
Criteria for eligibility; contributions; points.
(1)Â
Any active volunteer member shall be eligible to participate
in the LOSAP plan immediately upon commencement of the member's performance
of active voluntary services in the emergency service organization.
(2)Â
Annual contributions pursuant to this article shall
only be made by the Township, however, for those active volunteer
members who have earned the minimum number of points for performing
certain volunteer services on a yearly basis pursuant to the requirements
set forth in Appendix A attached hereto.[1]
[1]
Editor's Note: Appendix A is included as an attachment to this chapter.
F.Â
Determination as to eligibility. Each emergency service
organization shall provide to the Plan Administrator of the LOSAP
plan a certified list as to the active volunteer members who are initially
eligible to participate in the plan and those who are eligible to
participate as of each January 1 thereafter. The Plan Administrator
shall forward said certified list to the Township Council for approval,
in accordance with the provisions of N.J.A.C. 5:30-14.10. The decision
of the Township Council as to such active member's eligibility shall
be binding upon the Plan Administrator, participants, beneficiaries,
and any and all other persons having an interest hereunder, subject
to appropriate judicial review.
G.Â
Terms of participation. The Plan Administrator shall
have the right to require any active volunteer member at the time
of his or her becoming a participant to agree, in writing, to be bound
by the terms, covenants and conditions of the LOSAP and accompanying
trust. Each participant shall furnish to the Plan Administrator all
pertinent information required for the administration of the LOSAP.
The Plan Administrator shall rely upon all such information furnished.
H.Â
Vesting. The active volunteer member shall not be
permitted to receive a distribution of the funds in his or her LOSAP
account until the completion of a five-year vesting period.
I.Â
Termination of service.
(1)Â
Any participant who terminates service as an active
volunteer member shall cease to participate hereunder. A former participant
may resume participation immediately upon returning to the service
of the emergency service organization as an active volunteer member.
(2)Â
Any active volunteer member who terminates service
with the emergency service organization, subsequently returns to service
and again becomes a participant shall be treated as a new participant
for purposes of eligibility unless said participant was fully vested
prior to his or her termination from service. [2]
