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02-064ORDINANCE 02- Of~ AN ORDINANCE OF THE CITY OF BOYNTON BEACH, FLORIDA, AMENDING ARTICLE III PENSIONS FOR POLICE OFFICERS, CHAPTER 18 OF THE BOYNTON BEACH CODE OF ORDINANCES TO PROVIDE FOR OPTIONAL TRANSFER OF ACCUMULATED LEAVE BALANCES UPON RETIREMENT; PROVIDING FOR CONFLICTS, SEVERABILITY, CODIFICATION AND AN EFFECTIVE DATE. WHEREAS, the City of Boynton Beach, Florida, presently has a retirement plan and trust fund for police officers; WHEREAS, the Board of Trustees ("Trustees") of the Boynton Beach Municipal Police Officers' Retirement Trust Fund ("Fund") desires to amend the City Code to provide for optional transfer of accumulated leave balances into the retirement plan; WHEREAS, the ordinance has been reviewed by the actuary for the Fund and a copy of the impact statement has been filed with the Division of Retirement in Tallahassee; and WHEREAS, the City Commission has determined this amendment will benefit the citizens of the City of Boynton Beach; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA: Section 1. The foregoing Whereas clauses are true and correct and incorporated herein by this reference. Section 2. Section 18-173 of Article III of Chapter 18 of the Boynton Beach Code of Ordinances is hereby amended by adding a new subsection C as follows: Section 18-173. Rollovers Transfer of Accumulated Leave Members eligible to receive accumulated sick leave accumulated S:\CA\Ordinances\Pension~acc leave transfers - BJ 120402.rtl vacation leave or any other accumulated leave payable upo~_~ separation may elect, not later than the December 31st of tht, calendar year prior to the year of retirement or entry into th~ DROP, to have the leave transferred to the Plan. For purposes o .this section, the term "separation" shall mean termination service as a.9__p_q.lice officer with the~mbers on whose behalf 1.._~eave has been tra.___~nsferred ma__~_y_~lect one of th__~e follo~ distribution options within thirty (30) days of separation. Members failing to elect a distribution option within thirty (30) days or .separation will be deemed to have elected option (a) below: a Receive alum sum e ual to the transferred leave balance' or b.(h.)___ Transfer the entire amount of the transferred leave balance directly to any eligible retirement plan; or C~rchase additional service credit as ma be ermitted b the Code. If the leave balance exceeds the cost of thc, service credit purcha,qed, the balance shall be paid to thc member in a lump sum; or df_4)._.__T_ransfer th__~e entire am____ount of the transferred leave b~alance into the member's DROP account. ~M.__embers who fail to elect a transfer not later than the December 31 st of the c..___alendar ear rior to the ear of retirement or ent into the DROP will_~receive a ent in alum sum at ti___me of separation with all attendant tax consequences. If a member on whose beh____alf the Cit makes a transferred leave balance to the Plan dies after retirement or other se aration but before makin an election as rovided or after makin an election sion~acc leave transfers - BJ 120402.rff but before any distribution is made, the election option shall be void. In such an event, any person who would have received a death benefit had the member died in service immediately prior to the date of retirement or other separation, shall be entitled to receive an amount equal to the transferred leave balance in a lure1, sum. In the case of a surviving spouse or former spouse, a,, election may be made to transfer the leave balance to an eligible retirement plan in lieu of the lump sum payment. Failure to make, such an election by the surviving spouse or former spouse within sixty (60) days of the member's death will be deemed an election, to receive a lump sum payment. 4. The Board b rule shall have the autho15t to enact administrative rules for purposes of administering the provisions of this Section, consistent with the Federal tax laws in effect on the date or transfer. No such rule shall conflict with the provisions of thi:: section. 5. M___embers ~nter into th._~e DROP shall ~ reserve a balance of one hundred~hours of sick leave and one hundred and twenty (120) hours of vacation leave at the time of entry into the DROP. 6. The value of the leave transferred shall be determined in acc°rdance witch a licable~olicies or collective bargaining agreements Section 3. Should any section or provision of this Ordinance or portion hereof, any paragraph, any sentence, or word be declared by a court of competent jurisdiction to be invalid, such decision shall not affect the remainder of this Ordinance. Section 4. Any part of the Boynton Beach Code in conflict herewith shall be S:\CA\Ordinances\Pension~acc leave transfers - BJ 120402.rtf repealed. Section 5. Authority is hereby granted to codify this Ordinance. Section 6. This Ordinance shall be effective upon date of passage. READING this t "I day of "~-~n~[3~,.t- ,2002. SECOND, FINAL READING and PASSAGE this ATTEST: Clerk day of,~:l.n~r,j , 2003. I S:\CA\Ordinances~Pension\acc leave transfers - BJ 120402.rff