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HomeMy WebLinkAboutItem V (A) Second Reading of Ordinances 2. Ord No. 94-05, re: Amending the General Employees' Retirement Trust Fund... AGENDA 4-19-94 "CENTER OF GOOD LIVING-PRIDE OF WEST ORANGE" Item V A 2 O\ Ocoee ' a.JLL I I VANLJtxA,turt CITY OF OCOEE COMMISSIONERSJOHNSON D. RUSTY JOI NSON C 150 N.LAKESHORE DRIVE PAUL W.FOSTER OCOEE FLORIDA 34761-2258 VERN COMBS (414. `;j.. .tV (407)656-2322 JIM GLEASON fr F G 000 QTY MANAGER ELLIS SHAPIRO TO: ELLIS SHAPIRO, CITY MANAGER FR: PEGGY PSALEDAKIS, DIRECTOR PERSONNEL/EMPLOYEE RELATIONS '<k DA: MARCH 31, 1994 SU: GENERAL EMPLOYEES' PENSION PLAN I am requesting the attached documents submitted by the City of Ocoee General Employees' Retirement Trust Fund Board members be placed before the Mayor and Members of the Commission at the next City Commission meeting of April 5, 1994 . Two of the items listed are maintaining compliance with the Federal Family and Medical Leave Act and the Internal Revenue Service . One item affords employees the right to transfer from one Pension plan to another without loss of credited service . In item two (2) I have requested clarification from the Pension Attorney as to the definition of Credited Service . I want to ensure that our Personnel Rules or the proposed ordinance are not in conflict . I will report back to you if this is a problem. 614 LAW OFFICES CHRISTIANSEN & DEHNER, P.A. 2975 BEE RIDGE ROAD SCOTT R. CHRISTIANSEN SUITE C TELEPHONE H. LEE DEHNER SARASOTA.FLORIDA 34239 (813)922-0200 TELECOPIER (813)923-5683 March 23, 1994 Mr. Ellis Shapiro, City Manager City of Ocoee 150 North Lakeshore Drive Ocoee, Florida 34761 Re: General Employees' Pension Plan Dear Mr. Shapiro: As you know, we represent the Board of Trustees of the City of Ocoee General Employees Retirement Trust Fund. The Board of Trustees would like to recommend to the City certain changes to the General Employees' Pension Plan which are set forth in the enclosed ordinance. Upon adoption, this ordinance would have the effect of amending the pension plan as follows: 1. Section 1. The definition of Credited Service in the pension plan will be amended to provide cross-credit for service as an employee of the City between the General Employees' Pension Plan and the Police Officers' and Firefighters' Pension Plan. This ordinance will allow a police officer or firefighter who terminates his employment as police officer or firefighter and, who becomes a general employee, to receive Credited Service in the General Employees' Pension Plan for purposes of becoming vested in the plan and for determining eligibility for early or normal retirement. The prior service would not be included for purposes of determining benefits under the plan to which the member has moved. Benefits would be determined under each plan based only upon the Credited Service which a member accumulates while a member of the general employees' plan or the police officers' and firefighters' plan. 2. Section 2 would permit a member who loses Credited Service as a result of leave without pay pursuant to the Family and Medical Leave Act, to purchase the lost service time. This section would merely allow a member to purchase this Credited Service upon depositing sufficient funds in the plan such that there is no actuarial cost to the plan in granting the Credited Service. 3. Section 3 adds a provision to the pension plan to permit direct transfers of eligible rollover distributions. This language is mandated for inclusion in the pension plan by the Internal Revenue Service. It allows a member who is receiving a lump sum distribution from the pension plan to transfer his funds to another pension plan or IRA. None of the provisions in this ordinance would have any financial impact on the pension plan and by copy of this letter I am requesting that the plan's actuary, Ward Foster, provide you with a letter confirming this fact. Mr. Ellis Shapiro, City Manager March 23, 1994 Page 2 The Board of Trustees would appreciate it if this ordinance could be placed on an upcoming agenda for consideration and approval by the City Commission. If you feel it is necessary for me to be present to explain the ordinance I would be happy to do so. If you have any further questions, please feel free to give me a call. Yours v d y, Scott R. Christiansen SRC/jsc enclosure cc: Ward Foster ORDINANCE 94- 05 AN ORDINANCE OF THE CITY OF OCOEE, FLORIDA, AMENDING ORDINANCE 91-08, THE CITY OF OCOEE MUNICIPAL GENERAL EMPLOYEES' RETIREMENT TRUST FUND BY AMENDING SECTION 1 TO PROVIDE FOR CREDIT FOR VESTING FOR CREDITED SERVICE ACCUMULATED IN OTHER CITY PENSION PLANS; ADDING SECTION 23 TO PROVIDE FOR PURCHASE OF CREDITED SERVICE FOR FAMILY MEDICAL LEAVE TIME; ADDING SECTION 24 TO PROVIDE FOR DIRECT TRANSFERS OF ELIGIBLE ROLLOVER DISTRIBUTIONS; PROVIDING SEVERABILITY OF PROVISIONS, REPEALING ALL ORDINANCES IN CONFLICT HERE- WITH AND PROVIDING AN Err±CTIVE DATE. NOW THEREFORE, BE IT ENACTED BY THE CITY COMMISSION OF l'Hh. CITY OF OCOEE, FLORIDA, AS FOLLOWS: SECTION 1. Ordinance 91-08, adopting the restated City of Ocoee Municipal General Employees' Retirement Trust Fund is amended by amending Section 1, Definitions, Credited Service, to add subsection D. and additional paragraph as follows: D. The General Employee was discharged under honorable conditions. In the event that a Member of this System has also accumulated credited service in another pension system maintained by the City. then such other credited service shall be used in determining vesting as provided for in Section 8. and for determining eligibility for early or normal retirement. Such other credited service will not be considered in determining benefits under this System. Only his Credited Service and Salary under this System on or after his date of membership in this System will be considered for benefit calculation. In addition, any benefit calculation for a Member of this System who is or becomes eligible for a benefit from this System after he has become a member of another pension system maintained by the City. shall be based upon the Member's Average Final Compensation. Credited Service and benefit accrual rate as of the date the Member ceases to be a General Employee. SECTION 2. Ordinance 91-08, adopting the restated City of Ocoee Municipal General Employees' Retirement Trust Fund is amended by adding Section 23, Family and Medical Leave Act, to read as follows: - 1 - SECTION 23. FAMILY AND MEDICAL LEAVE ACT. The fractional parts of the twenty-four (24) month period ending each March 1 that a Member is on leave without pay from the City pursuant to the Family and Medical Leave Act (FMLA) shall be added to his Credited Service provided that: 1. The Member contributes to the Fund the sum that he would have contributed, based on his Salary and the Member contribution rate in effect at the time that the Credited Service is requested, had he been a Member of the System for the fractional parts of the twenty-four (24) months ending each March 1 for which he is requesting credit plus amounts actuarially determined such that the crediting of service does not result in any cost to the Fund plus payment of costs for all professional services rendered to the Board in connection with the purchase of periods of Credited Service. 2. The request for Credited Service for FMLA leave time for the twenty-four (24) month period prior to each March 1 and payment of professional fees shall be made on or before March 31. 3. Payment by the Member of the required amount shall be made on or before April 30 for the preceding twenty-four (24) month period ending March 1 and shall be made in one lump sum payment upon receipt of which Credited Service shall be issued. 4. Credited Service purchased pursuant to this section shall not count toward vesting. SECTION 3. Ordinance 91-08, adopting the restated City of Ocoee Municipal General Employees' Retirement Trust Fund is amended by adding Section 24, Direct Transfers of Eligible Rollover Distributions, to read as follows: SECTION 24. DIRECT TRANSFERS OF ELIGIBLE ROLLOVER DISTRIBUTIONS. 1. General. This Section applies to distributions made on or after January 1, 1993. Notwithstanding any provision of the System to the contrary that would otherwise limit a distributee's election under this Section, a distributee may elect, at the time and in the - 2 - manner prescribed by the Board, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover. 2. Definitions. A. Eligible Rollover Distribution: An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectan- cies) of the distributee and the distributee's designated Beneficiary, or for a specified period of ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not includible in gross income. B. Eligible Retirement Plan: An eligible retirement plan is an individual retirement account described in section 408(a) of the Code, an individual retirement annuity described in section 408(b) of the Code, an annuity plan described in section 403(a) of the Code, or a qualified trust described in section 401(a) of the Code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving Spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity. C. Distributee: A distributee includes an employee or former employee. In addition, the employee's or former employee's surviving Spouse is a distributee with regard to the interest of the Spouse. D. Direct Rollover: A direct rollover is a payment by the plan to the eligible retirement plan specified by the distributee. - 3 - SECTION 4. Repeal of Ordinances. All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 5. Severability. In the event any section, subsection, paragraph, sentence, clause, phrase or word of this ordinance shall be held invalid by a court of competent jurisdiction, then such invalidity shall not effect the remaining portions hereof. SECTION 6. Effective Date. This ordinance shall take effect upon second reading and adoption. PASSED AND ADOPTED this day of , 1994. APPROVED: Al"1'hST: CITY OF OCOEE, FLORIDA Jean Grafton, City Clerk By.S. Scott Vandergrift, Mayor (SEAL) ADVERTISED April 7 , 1994 READ FIRST TIME April 5 , 1994 READ SECOND TIME AND ADOPTED , 1994 FOR USE AND RELIANCE ONLY BY THE CITY OF OCOEE, FLORIDA APPROVED AS TO FORM AND LEGALITY THIS day of , 1994. CHRISTIANSEN & DEFINER, P.A. Special Counsel By: APPROVED BY THE OCOEE CITY COMMISSION AT A MEETING HELD ON , 1994 UNDER AGENDA ITEM NO. dmbeoe:6031694g.eed - 4 - The Orlando Sentinel __ NOTICE OF PUBLIC HEARING _.... Published Daily CITY OFOCOEE,:,'• ' Notice s State sao the of City Commissioners of the City of Ocoee whit hold a public hearing In the ,tate of, tortba Comtetod at 125 during.Lakeshore Drive,Ocoee,Florida.d $.S, a r session to be held on Apra 19, COUNTY OF ORANGE 1994,al 7:30 p.m.,or as soon thereafter as possible, in order to consider the adoption of the follows ORDINANCE: p pA AN OR ORDINANCE ONO 94-05 OF Before the undersigned authority personally appeareiNNITA ROSn®® OCOEE, FLORIDA, AMENDING who on oath sa S ORDINANCE 91-08,THE CITY OF Y OCOEE MUNICIPAL GENERAL EM- that he/she is the Legal AdvertisinaRe resentative of The Orlando Sentinel,a daily PLOYEES' RETIREMENT TRUST newspaper at O R L A N DFUND BY AMENDING SECTION 1 ' publishedin TO PROVIDE FOR CREDIT FOR ORNE County, Florida; VESTING FOR CREDITED SER- that the attached copy of advertisements being a T C PUJ IC H VICE ACCUMULATED IN OTHERCITY PENSION PLANS; ADDING in the matter of OND- N O- 94-0S SECTION 23 TO PROVIDE FOR PURCHASE OF CREDITED SER- VICE FOR FAMILY MEDICAL in the ORANGE Court, TO PROVIDE ADDING N ETRANS- FERS was published in said newspaper in the issue;of 04/07/94 OF ELIGIBLE ROLLOVER DISTRIBUTIONS;PROVIDING SEV- ERABILITY OF PROVISIONS; RE- PEALING ALL ORDINANCES IN CONFLICT HEREWITH AND PRO- VIDING AN EFFECTIVE DATE. ffian further says that the said Orlando Sentinel is a newspaper published at Interested parties mayappear at the O KL AN DO in said meeting and be heard respect to ORANGE County, Florida, the proposed �on.A�r�the� y posed ordinance may be examined at and that the said newspaper has heretofore been continuously published in City Hail, 150 N. Lakeshore Drive, Ocoee, Florida, between the hours of said ORANGE County, Florida, 8:00 a.m. and 5:00 p.m., Monday each Week Da and has been entered as second-class mail matter at thepost through Friday. Day NOTICE:Any person who desires to ap- off lop in ORLANDO in said peal any decision made by Commission ORANGE Count , Florida, with respect to any matter considered at Y such meeting will need a record of the for a period of one year next preceding the first publication of the attached proceedings and for such purpose may ng copy of advertisement; and affiant further says that he/she has neither paid �t irrethat verbatim record of is made, which record nor promised any person, firm or corporation any .iscount, rebate, includes the testimony and evidence commission or refund for th- . rose of securi thiti /for s appealis based. Per- ings 19s ..a ersemen// sons s withth disaWlities needing assistance publication in the said newseape 1 I 1 to participate in any of these proceed-• ings should contact the City Clerk's of- I / fice 48 hours in advance of the meeting. W V A ' A . 4. I V 0.' Jean Grafton,City Clerk The foregoing instrument was ack owled ed before me this dayof April 7,1994 t 9 9 9 7 oLsaaszoo2 APRIL , 19 9,43y u/ ; 'frti�F-'!:1 I )r,•;�,:,i. Apr.7,1994 who is personally known to me and who ikl(take an/o ti . (i ii 17 1 (Crit,C I', '' '114-/- ' - (SEAL) • plp�n►y�F{tk ELi7_AD�TI-I L HADDAD 14 Of °- I iy Commission CC323402 7t f / * Expires Oct.13,1997 Bonded by HAI -,40F ROP: 800-422-1555