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13-035 January 15, 2013 February 18, 2013 February 27, 2013 March 12, 2013 May 15, 2013 May 28, 2013 ORDINANCE NO. 13 -035 AN ORDINANCE OF THE CITY OF BOYNTON BEACH, FLORIDA, AMENDING ARTICLE III, OF CHAPTER 18 OF THE BOYNTON BEACH CODE OF ORDINANCES, ENTITLED "EMPLOYEES' PENSION PLAN;" AMENDING SECTION 18 -55 THE DEFINITION OF ANNUAL EARNINGS TO EXCLUDE ELEMENTS OF PAY PER FLORIDA STATUTES §112.66(11); AMENDING SECTION 18 -117 TERMINATION OF SERVICES PRIOR TO ELIGIBILITY FOR RETIREMENT TO CLARIFY PAYMENT START DATE; AMENDING SECTION 18 -120 MEMBER RECORDS; STATUS STATEMENTS; BENEFICIARY DESIGNATIONS TO EXPAND CLASSES OF INDIVIDUALS TO WHOM PAYMENTS MAY BE MADE AT DEATH IN THE ABSENCE OF A DESIGNATED BENEFICIARY; AMENDING SECTION 18 -127 TO INCORPORATE PROVISIONS OF FLORIDA STATUTES §112.66(11) AND TO CLARIFY THAT DROP MEMBERS MUST TERMINATE EMPLOYMENT AT THE END OF THE DROP TERM; PROVIDING FOR CODIFICATION; PROVIDING FOR CONFLICT; PROVIDING FOR SEVERABILITY; AND, PROVIDING FOR AN EFFECTIVE DATE HEREOF. WHEREAS, the Board of Trustees ( "Trustees ") of the Employees' Pension Plan of the City of Boynton Beach, Florida ( "Pension Plan ") recommends amendment of the Ordinance regarding Florida Statutes §112.66(11) and the required law changes to the definition of Annual Earnings and a corresponding change to the transfers of accumulated sick and vacation leave; WHEREAS, the Trustees of the Plan recommended clarification of the pension start date for vested terminated employees; WHEREAS, the Trustees of the Plan recommend clarification of the DROP providing that DROP members must terminate employment at the end of the DROP term; Page 1 of 9 WHEREAS, the Trustees of the Plan recommend expanding the individuals to whom payment may be made when a member dies and there is no designated beneficiary; and WHEREAS, the City Commission of the City of Boynton Beach, Florida, desires to so amend the Employees' Pension Plan of the City of Boynton Beach, Florida; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA: Section 1. The foregoing "WHEREAS" clauses are hereby certified as being true and correct and are incorporated herein by this reference. Section 2. The definition of Annual Earnings of Section 18 -55 of Article II of Chapter 18 of the Boynton Beach Code of Ordinances is hereby amended as follows: Sec. 18 -55. Definitions. The following words and phrases, as used in this article, unless a different meaning is plainly required by the context, shall have the following meanings, and the same and similar terms when used in connection with any civil service system or any other ordinance of the city shall not necessarily apply to the members of the retirement system hereby created except when specifically adopted: * * * Annual earnings. Gross earnings received by the employee as compensation for services to the city, including overtime pay. Bonuses shall be excluded. Flexible benefits shall be Page 2 of 9 excluded. Effective _jjii,i-ffrJune 18, 2013 overtime included in pensionable compensation is limited to 300 h ours per Memb er year Prior to linsert effective datel all overtime is included in the definition of pensionable compensation. Effective June 18, 2013 N no hours of unused accumulated sick and vacation leave earned after 'insert .•��' °..t;..• �'.,t�+ shall be considered Annual Earnin 13Ho prior to June 18, 2013 members may include all hours earned prior to [insert day before effective datel provided that the amount of hours is- -were cashed in at retirement. Beginning with annual earnings after December 31, 2008, and pursuant to Internal Revenue Code Section 414(u)(7), the definition of annual earnings includes amounts paid by the city as differential wages to members who are absent from employment while in qualified military service. Section 3. The definition of Final average monthly earnings of Section 18 -111 of Article II of Chapter 18 of the Boynton Beach Code of Ordinances is hereby amended as follows: (4) "Final average monthly compensation," for the purposes of this section, shall mean the monthly average of the employee's Annual earnings during the highest 60 consecutive calendar months occurring in the 120 calendar months immediately preceding his or her normal retirement date if such date falls on or after January 1, 1979, and based upon compensation immediately preceding actual retirement date if normal retirement date preceded January 1, 1979, or he or she elected to continue to contribute after normal retirement date as provided in section 18 -95. "Annual Earnings" as used in the above sentence shall mean gross earnings received by the employee as compensation for service to the city as provide for in Section 18- 55 Page 3 of 9 e*eittdifig-benuses. Section 4. Section 18 -117 is hereby amended as follows: Sec. 18 -117. Termination of services prior to eligibility for retirement. In the case of voluntary resignation or discharge of any member of the plan, the total amount contributed by said employee to the fund up to the time of his resignation or discharge (together with interest at the rate of three per cent (3 %) per annum to January 1, 1977, and five per cent (5 %) per annum thereafter compounded from the end of the year in which contributions are made to the date of termination of service) shall be returned and said employee shall immediately cease to be a member of the plan and shall not be entitled to any other benefits from the plan unless the member has completed five (5) years of credited service under the plan or is totally and permanently disabled. If he has completed five (5) or more years of credited service or is totally and permanently disabled he shall be fully vested and entitled to a deferred annuity commencing at his or her otherwise expected early or normal retirement date. The monthly amount of such deferred annuity shall be an amount computed in the same manner as the deferred annuity described for early retirement in section 18 -114. For the purpose of such calculation, the member's date of termination of employment shall be considered as his early retirement date. An employee who is entitled to a deferred annuity under the provisions of this section 18- 117 may waive his right to such deferred annuity and accept in lieu thereof the total amount he has contributed to the pension fund (together with interest thereon as described above) up to the time of his resignation or discharge. Page 4 of 9 In the event of resignation or discharge of any member as described in this section 18- 117, any contributions theretofore made by the city relating to such member, with accruals thereon, which have not vested in accordance with the provisions of this section 18 -117, shall be used to reduce contributions to be made thereafter by the city and shall not be used to increase the benefits of any member. Section 5. Section 18 -120 is hereby amended as follows: Sec. 18 -120. Member records; status statements; beneficiary designations. A. A separate record of account shall be maintained for each member and among other things shall show his service record, his accumulated contributions to the plan, his exact age, his designation of beneficiary, together with any such information as is necessary for an active and comprehensive determination of his status under this plan. B. A member of the plan shall complete and file with the board a designation of beneficiary which names the person who is to receive any death benefits that may become payable under sections 18 -115 and 18 -116 other than benefits paid to a surviving spouse. Such designation of beneficiary is to be completed by the employee at the time he initially becomes a member of this plan. An employee who has failed to designate a beneficiary at the time of his initial membership in this plan may file a designation of beneficiary at any time thereafter. A member may change his designation of beneficiary at any time by filing a new designation of beneficiary form. If a member has failed to file a designation of beneficiary, Page 5 of 9 any death benefits which would normally be paid to a designated beneficiary shall be paid to in full to the first class of the following relative which has a member(s) (on a pro rata basis, if there is more than one member): 1. the spouse married to the member on date of death; 2. dependent children of the member; 3. the living parents of the member: or 4. the estate of the member. This payment operates as a complete discharge of all obligations of the Fund under the Plan and shall not be subiect to review but shall be final, binding and conclusive on all persons ever interested hereunder Section 6: Section 18 -127 is hereby amended as follows: Sec. 18 -127. Deferred retirement option plan. * * * (d) Upon exercising the right to participate in the DROP, an employee's creditable service, accrued benefits and compensation calculation shall be frozen and shall utilize the average of the five highest of the ten years immediately preceding participation in the DROP as the compensation basis. Accumulated, unused sick and vacation leave shall be included in the compensation calculation as provided for and limited by the definition of Annual Earnings. die - c r-s Page 6 of 9 . • • •• • . ; provided, however, a minimum balance of 120 hours of sick leave and 120 hours of vacation leave shall be maintained by the employee and excluded from this calculation. The retained leave balance, including any additions, shall be distributed at the conclusion of DROP participation and separation from service. In accordance with the definition of Annual Earnings, the accumulated sick and vacation leave that is includable in the compensation calculation will phase out but hours may still be transferred up to the maximum permitted by the Code, provided the ' I • 1! _ U. i _II + .r + ,1 ! 1 I 1 _ • r' !I :. t + 1 I • Section 7: A new subsection (n) is hereby added to Section 18 -127 as follows: Sec. 18 -127. Deferred retirement option plan. * * * (n) Notwithstanding the provisions of Section 18 -125 of this Plan, Participants in the DROP must terminate employment and participation in the DROP before any re- employment may occur. Section 8. It is the intention of the City Commission of the City of Boynton Beach Page 7 of 9 that the provisions of this Ordinance shall become and be made a part of the Code of Ordinances of the City of Boynton Beach, Florida. The Sections of this ordinance may be renumbered, re- lettered and the word "Ordinance" may be changed to "Section," "Article" or such other word or phrase in order to accomplish such intention. Section 9. All Ordinances or parts of Ordinances, Resolutions or parts of Resolutions in conflict herewith be and the same are hereby repealed to the extent of such conflict. Section 10. If any clause, section, or other part or application of this Ordinance shall be held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional or invalid part or application shall be considered as eliminated and so not effecting the validity of the remaining portions or applications remaining in full force and effect. Section 11. "I his Ordinance - ' -- ve - - ; .. c. un1e s otherwise - in - . This Ordinance shall become effective when the following have occurred: (a) the City Commission has received and has accepted a report establishing the actuarial soundness of these amendments: (b) a copy of this Ordinance has been sent to the Florida Division of Retirement; and (c) when a collective bargaining agreement ratifying the foregoing changes to pension benefits has been ratified bN the City Commission and the General Employees' Pension Board of Trustees. or their successor organization, or a letter from such union stating it accepts the terms of this Ordinance or otherwise does not object to its contents. Upon satisfaction of all of the above requirements, then in that event, the terms and Page 8 of 9 provisions of this Ordinance shall become effectiv c FIRST READING THIS 19 DAY OF NOVEMBER, 2013. SECOND, FINAL READING and PASSAGE THIS 0 DAY OF Vecem her , 2013. r PASSED AND ADOPTED THIS 7 DAY OF lJecemri ber , 2013. CITY OF BOYNTON BEACH, FLORIDA / DI " . yor —J - ay Vice Mayor — Woodrow L. Hay Commissi er — David T. Merker Co , mission — Michael M. Fitzpatric Co issioner — Joe Casello ATTEST: X ivi41.0 Jan . M. Prainito, MMC Clerk 0-1?" c),. ( ..-•.te 0 v it/ r4 N 5''' Page 9 of 9