[Adopted 1-13-1992 by Ord. No. 1757]
The Board of Commissioners of the Township of
Whitehall hereby establishes the Whitehall Township Volunteer Firefighters
Length of Service Awards Program under the terms and conditions set
forth in this article. All funds previously authorized for a length
of service awards program for volunteer fighters serving in Whitehall
Township shall be deposited into the fund created under this article.
When used in this article the following terms
shall have the meaning set forth below, unless a different meaning
is plainly required by the context:
Each December 31.
The Board of Commissioners of the Township of Whitehall,
Lehigh County, Pennsylvania.
The committee appointed by the Commissioners under § 1-180 to administer the program.
The Whitehall Township Bureau of Fire, a volunteer fire company
serving Whitehall Township, Lehigh County, Pennsylvania, or its successors.
[Amended 1-14-2019 by Ord. No. 3131]
The fund described in § 1-179 to hold the funds to be used to provide benefits under the program, and designated the Volunteer Firefighters Length of Service Awards Program Fund.
Any person who is a participant in the program under the requirements of § 1-177.
The Whitehall Township Volunteer Firefighters Length of Service
Awards Program as described in this article, as amended from time
to time.
Each one year period beginning on January 1 and ending on
the following December 31.
The Township of Whitehall, a Pennsylvania municipal corporation
and Home Rule Charter municipality, located in Lehigh County, Pennsylvania.
As of any given date shall have the meaning ascribed to that term in § 1-176.
As of any given date shall have the meaning ascribed to that term of § 1-176A.
As of any given date shall have the meaning ascribed to that term in § 1-176B.
A.
Years of post-1990 service.
[Amended 1-14-2019 by Ord. No. 3131]
(1)
A person shall be credited with one year of post-1990 service for
every program year beginning after December 31, 1990, in which he/she
was deemed an active member of the Fire Department by the Fire Chief
of Whitehall Township or his/her designate.
(2)
A year of post-1990 service for any given program year shall be credited
on the last day of the program year.
B.
Years of pre-1991 service.
[Amended 1-14-2019 by Ord. No. 3131]
(1)
A person shall be credited with one year of pre-1991 service for
every calendar year beginning on or before January 1, 1990, in which
he/she was deemed an active member of the Fire Department by the Fire
Chief of Whitehall Township or his/her designate.
(2)
A year of pre-1991 service for any given calendar year shall be credited
on the last day of the calendar year.
[Amended 1-14-2019 by Ord. No. 3131]
[Amended 4-9-2001 by Ord. No. 2304]
A.
Normal benefit. Subject to the rules of Subsection F limiting payments in the case of inadequate funding or termination of the program:
(1)
General rule. Each participant (or former participant) shall receive monthly benefit payments from the fund, commencing on the date described in Subsection A(2) and continuing on the first day of each succeeding calendar month until the participant or former participant receives 120 monthly payments in an amount equal to $10, multiplied by the lesser of:
[Amended 1-14-2019 by Ord. No. 3131]
(2)
Commencement of benefits. Program benefits under this Subsection A shall commence on the later of:
(3)
Additional benefits for additional service after benefits commence. If any participant shall have credit for fewer than 30 years of service at the time benefit payments commence under this Subsection A, and shall receive credit for any additional years of service after benefit payments commence, the participant shall receive supplemental benefits for each additional year of service up to and including the 30th year of service. The supplemental benefit for each such additional year of service shall be $8 per month, commencing on the first day of the month after the participant received credit for the year of service and continuing on the first day of each succeeding calendar month until the participant or former participant receives 120 monthly payments of supplemental benefits for that particular year of service.
(4)
Death benefit. If a participant under this Subsection A shall die before he/she receives all of the payments described in Subsection A(1), the remaining payments shall continue to be paid to his/her designated beneficiary. A participant may designate any beneficiary he/she desires, and may designate multiple, contingent and/or successive beneficiaries. Such records of beneficiaries shall be kept on file with the Whitehall Township Volunteer Firefighters Relief Association. A beneficiary designation may be revoked or changed at any time without the consent of the beneficiary. In absence of any beneficiary designation, or if all beneficiary designations shall die before all payments shall have been completed, the benefit payment(s) shall be paid to the participant's surviving spouse, if any, or if there is no surviving spouse, or if the spouse shall die, to the participant's estate.
[Amended 1-14-2019 by Ord. No. 3131]
B.
Special benefit for older firefighters at program inception. Subject to the rules of Subsection F limiting payments in the case of inadequate funding or termination of the program:
(1)
Election of special benefit. Any person who is a participant on February 1, 1992, has attained age 60 by that date and has credit for at least 20 years of pre-1991 service may elect, on or before January 1, 1992, to receive the special benefits provided under this Subsection B in lieu of the ordinary benefit provided under Subsection A. Any election to receive the benefits of this Subsection B shall be irrevocable after February 1, 1992, and shall constitute a waiver of all rights or claims to receive the ordinary benefit described in Subsection A.
(2)
Benefit. Each participant who elects to receive the special benefits of this Subsection B shall receive monthly benefit payments from the Fund, commencing on February 1, 1992 and continuing on the first day of each succeeding calendar month until January 1, 1997, in an amount equal to:
(3)
Death benefit. If a participant who has elected the special benefit under this Subsection B shall die before he/she receives all of the payments described in Subsection B, the remaining payments shall continue to be paid to his/her designated beneficiary. A participant may designate any beneficiary he/she desires, and may designate multiple, contingent and/or successive beneficiaries. Such records of beneficiaries shall be kept on file with the Whitehall Township Volunteer Firefighters Relief Association. A beneficiary designation may be revoked or changed at any time without the consent of the beneficiary. In absence of any beneficiary designation, or if all beneficiary designations shall die before all payments shall have been completed, the benefit payment(s) shall be paid to the participant's surviving spouse, if any, or if there is no surviving spouse, or if the spouse shall die, to the participant's estate.
[Amended 1-14-2019 by Ord. No. 3131]
C.
Production of information. Before any payment shall
be made under this program to or on account of a participant or former
participant, the recipient of such payment shall file with or make
available to the Committee such information as the Committee may,
from time to time, require to determine the recipient's rights and
benefits under the program, complete all income or other tax forms,
withhold income or other taxes and make payments.
D.
Election of benefits. All applications for benefit payments, elections to receive the special benefit under Subsection B, and beneficiary designations shall be made on forms supplied by the Committee and within such reasonable periods of time as may be prescribed by the Committee. The time provided in the article for the commencement or payment of any benefits shall be subject to compliance with the requirements of Subsection C and this Subsection D.
F.
Limitation or termination of benefits in the event of inadequate funding or program termination. Notwithstanding any provision of this article to the contrary, no benefits shall be paid at any time from any source other than the Fund. If the assets in the Fund at the time any amount is payable under this § 1-178 are inadequate to pay all amounts then payable, all payments due at that time shall be reduced pro rata so that the total amount payments made at that time shall be equal to the total amount of assets in the Fund at that time. If there are no assets in the Fund at the time an amount is payable under this § 1-178, the payment shall not be made. All amounts reduced or eliminated by virtue of this subsection shall be considered permanently forfeited and shall not be retroactively reinstated or paid in arrears if future contributions are made to the Fund, unless the Commissioners shall expressly state to the contrary by resolution at time such future contributions are made to the Fund.
A.
Establishment of the Fund. The Township hereby establishes
a separate Township account, to be known as the Volunteer Firefighters
Length of Service Awards Program Fund (hereinafter, the "Fund"), to
hold amounts to be used for the payment of benefits under the program.
Except as provided in this article, the Fund shall be used exclusively
to pay the benefits described in this article.
B.
Contributions to the Fund. The Township may, from time to time, make appropriations or contributions to the Fund from any legal source. However, the Township shall under no circumstances be required to make any appropriations or contributions to the Fund at any time, even if the amount in the Fund shall be or become inadequate to pay the benefits specified in § 1-178.
C.
Actuarial recommendations. Every three years, on or about September
1, the Committee shall provide the Commissioners with an actuarial
report of the amount of contributions which should be made to the
Fund during the following program year so that, when combined with
the actuarially appropriate contributions in the future year, the
Fund will have adequate assets to pay all present and future program
benefits in full. This calculation shall be made by an actuary in
the same manner that minimum annual pension plan contributions under
the Municipal Pension Plan Funding Standard and Recovery Act, 53 P.S.
§ 895.101 et seq., based on such assumptions of interest
rate, income, mortality, length of service, age and number of participants
as the actuary shall believe are reasonable in the aggregate. However,
the Township and the Commissioners shall have no obligation to make
any contributions or appropriations to the Fund based on the actuarial
report so submitted.
[Amended 1-14-2019 by Ord. No. 3131]
D.
Investment of the Fund. The assets in the Fund shall be invested by the Township Treasurer in accordance with the instructions of the Committee and may be invested in any investment authorized for fiduciaries under 20 Pa.C.S.A., Ch. 73, notwithstanding the general investment rules of § 1-33.
E.
Nature of the Fund. All contributions and the income
thereon held in the Fund shall at all times remain an asset of the
Township until actually paid to participants or their beneficiaries.
The assets held in the Fund shall not be held in trust, but shall
remain subject at all times to the claims of general creditors of
the Township. No participant, former participant or beneficiary shall
have any preferred claim on, or beneficial interest in, any asset
of the Fund prior to the time they are actually paid to the participant,
former participant or beneficiary. All rights under this article are
mere unsecured claims. The program and the benefits which are payable
under the program or which may become payable in the future under
the program if additional years of service are credited to any participant,
shall remain at all times "unfunded" as to the program participants,
former participants or their beneficiaries within the meaning of that
term for purposes of federal tax or labor law. The Fund and the program
are designed to insure that all benefits are subject to a "substantial
risk of forfeiture" prior to actual payment so that no federal income
tax shall be payable until they are actually paid. If, for any reason,
additional restrictions shall be required at any time to insure all
benefits are subject to a "substantial risk of forfeiture" prior to
actual payment, this article shall be deemed to be amended to include
such restrictions as if they were set out herein at length as of the
date such additional restrictions are required.
F.
Source of program benefits. The Fund is designed to
be and shall be the sole source of the benefits provided under the
program. No other Township funds or accounts shall be used for the
purposes of the program.
G.
Spendthrift provisions. No benefit under this program
shall be subject in any manner to anticipation, alienation, ale, transfer,
assignment, pledge, encumbrance or charge and any attempt to do so
shall be void, except as specifically provided in this program, nor
shall any such benefit be in any manner liable for or subject to garnishment,
attachment, execution, levy or other legal process for the collection
of debts, or liable for or subject to the debts, contracts, liabilities,
engagements or torts of any participant, former participant or beneficiary.
In the event the Committee shall find that any participant, former
participant or beneficiary under this program has become incompetent,
bankrupt or insolvent, or that any attempt has been made to anticipate,
alienate, sell, transfer, assign, pledge, encumber or charge any of
his benefits under the program except as specifically provided in
the program, then such benefit shall cease and terminate and in such
event the amounts which would otherwise have been paid as such a benefit
shall be paid or applied to or for the benefit of such participant,
former participant or beneficiary, his spouse, children or other dependents,
or any of them, in such manner as the Committee may find proper from
time to time.
A.
Administrative Committee.
(1)
The Committee. The program shall be administered by
a committee of not less than three individuals who shall serve at
the pleasure of the Commissioners (the "committee"). The appointment
of this Committee shall be made by motion or resolution. Any member
of the Committee may resign by delivering his written resignation
to the Commissioners and to the Committee.
(2)
Organization and operation of the Committee. A majority
of the appointed members of the committee shall constitute a quorum
for all actions taken by the committee. Any such action may be taken
either by vote at a meeting or in writing without a meeting. The Committee
may authorize any one or more of its members to execute any document
or documents on behalf of the Committee, in which event the Committee
shall notify the Mayor and Treasurer in writing of such action and
the name or names of its member or members so designated. Thereafter,
the Mayor and Treasurer shall accept and relay upon any document executed
by such member or members as representing action by the Committee
until the Committee shall file a written revocation of such designation.
The Committee may adopt such bylaws and regulations as it deems desirable
for the conduct of its affairs.
[Amended 6-8-2009 by Ord. No. 2776, approved 11-3-2009]
(3)
Powers and duties. The Committee shall administer
the program and the Fund in accordance with the terms of this article,
shall direct the Township Treasurer and Mayor to make the benefit
payments provided under this program and shall have all powers necessary
to carry out the provisions of the program. The Committee shall interpret
the program and shall determine all questions arising in the administration,
interpretation and application of the program. Any such determination
by the Committee shall be conclusive and binding on all persons.
[Amended 6-8-2009 by Ord. No. 2776, approved 11-3-2009]
(4)
Advisors and consultants. With the consent of the
Commissioners, the Committee may appoint such accountants, attorneys,
investment advisors, consultants and other persons as it may deem
necessary or desirable in connection with the administration of the
program and the Fund. The Committee shall be entitled to rely exclusively
upon, and shall be fully protected in any action taken by it in good
faith in relying upon, any opinions or reports which shall be furnished
to it by any accountant, counsel or other consultants.
(5)
Records and reports. The Committee shall keep a record
of all its proceedings and acts and shall keep all such books of account,
records and other data as may be necessary for the proper administration
of the program. The Committee shall notify the Commissioners, the
Mayor and the Township Treasurer of any action taken by the Committee
and, when required, shall notify any other interested person or persons.
[Amended 6-8-2009 by Ord. No. 2776, approved 11-3-2009]
(6)
Payment of expenses. Unless otherwise determined by
the Commissioners, the members of the Committee shall serve without
compensation for services as such, but all expenses of the Committee
shall be paid from the Fund or any other Township account in such
manner as the Commissioners shall determine. Such expenses shall include
any expenses incident to the functioning of the Committee including,
but not limited to, fees of accountants, counsel, consultants, investment
advisors and other specialists and any other costs of administering
the program.
(7)
Immunity from liability; indemnification. No member
of the Committee shall incur any liability for any action or failure
to act except with respect to his own gross negligence or willful
misconduct. The Township shall and does hereby indemnify each member
of the Committee against any and all claims, losses, damages, expenses
and liabilities arising from any action or failure to act, except
when the same is judicially determined to be due to the gross negligence
or willful misconduct of such member. In addition, the Committee and
any member or agent thereof shall be fully protected in relying upon
the advice of any counsel, consultant or actuary appointed by the
Committee or the Township.
B.
Nondiscrimination. Whenever there is a choice or decision
to be made by the Township or the Committee in connection with the
administration of the program, the result shall be uniformly applied
then and thereafter in all similar circumstances so that there shall
be no discrimination in the operation of the program.
A.
Amendment. The Commissioners may by ordinance at any time, and from time to time, modify or amend, in whole or in part, any or all of the provisions of the program, including the method of financing the program, provided that no modification or amendment may be made which would have the effect of reducing the benefits which any participant or beneficiary would have received under the program in the absence of the modification or amendment based on the amount of service credited to the relevant participant or former participant through the date of the modification or amendment [other than a reduction or elimination of benefits under § 1-178F], regardless of whether such reduction or elimination was caused directly or indirectly by the modification or amendment to the program.
B.
Right of termination. The Commissioners reserve the right to terminate the program for any reason at any time and to discontinue contributions to this program. In the event, benefits shall be paid over time from the Fund in accordance with the provisions of § 1-178 until all assets of the Fund are exhausted, provided that no additional years of service shall accrue for benefit purposes after the date of the termination. Alternatively, if the program is to be continued by contributions from the company or any firefighters' relief association or other related organization, the assets of the Fund shall be transferred to the organization which is continuing the program, subject to the limitations stated in the "provided" clause of Subsection A.
A.
No employment rights, etc. Nothing contained in this
article shall be construed or interpreted as giving any person the
right of employment by the Township, making any person an employee
of the Township, giving any person the right to membership or to retain
membership in the company, or granting any person the right to receive
training by the company or the Township or to respond to fire calls
within the Township. Nothing contained in this article shall effect
or impair any conditions of membership in the company, the right of
the company to control its members, the right of the Township to regulate
or control firefighting operations within the Township or the right
of the company to terminate the services or membership of any person.
B.
Construction. When used herein, the masculine shall
include the feminine and neuter and the singular shall include the
plural, and vice versa, as appropriate.
