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O69-20 ORDINANCE NO. 69-20 AN ORDINANCE OF THE CITY OF BOYNTON BEACH, FLORIDA, AMENDING PROVISIONS OF ORDINANCE 68-10 OF SAID MUNICIPALITY PERTAINING TO MUNICIPAL PENSION PLAN; PROVIDING FURTHER FOR AN EFFECTIVE DATE, SAVINGS PROVISIONS, AUTHORITY TO CODIFY, REPEALING PROVISIONS A_ND FOR OTHER PURPOSES. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BOYNTON BEACH, FLORIDA: Section 1: That the terms and provisions of Ordinance 68-10 of the City of Boynton Beach, Florida, enacted on June 3, 1968, are hereby amended as follows: (a) The fourth paragraph of Sub-Section 5.1 is hereby deleted and the following language substituted therefor: "~Original members of the plan will be credited with a past service benefit equal to one percent (1%) of the first $600, plus one and one- half (1½) of the excess over $600 of monthly earnings, multiplied by the member's number of years and fractions thereof to completed months of service as of April 1, 1968. For the purpose of past service benefits, monthly earnings shall equal the lesser of (a) the basic rate of monthly compensation in effect as of April 1, 1968, or (b) the average of earnings received from the City during the sixty (60) months immediately preceding retirement date, including overtime pay but excluding bonuses." (b) The last sentence of Sub-Section 5.4 is hereby deleted and the following sentence substituted therefor: "In such event, he shall be entitled to and shall be paid an annuity equal in amount to the annuity computed on the basis of normal retirement, except that the amount so computed shall be actuarially reduced for the earlier commencement of payments." (c) The following new paragraph is hereby added at the end of Sub- Section 5.7: "In the event of resignation or discharge of any member as described in this subsection 5.7, 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 subsection 5.7, shall be used to reduce contributions to be made thereafter by the City, and shall not be used to increase the benefits af any member." (d), Section 10 is hereby deleted in its entirety and the following substituted therefor: "sECTION 10. Amendment, Discontinuance or Ter:~nination. 10.1 Power to Amend or Terminate: City Council shall have continuous power to amend this Ordinance as provided by its charter, including the power to suspend or discontinue contributions or. to terminate th plan, provided that no such amendment shall (a) revest any part of the pension fund of the City, or (b) make possible the diversion of the pension fund, or any part thereof, to anyperson other than the exclusive benefit of the members of theplan. 10.2 Discontinuance: If the City permanently discontinues its contributions to the plan without terminating the plan, the assets of the pension fund, as of the last day of the plan year in which such discontinuance becomes effective, shall be deemed to be vested in the members of the plan on such date in the manner described in subsection 10.3, except that no distribution of assets shall be made in accordance with such vested right until the member entitled thereto retires or terminates his employment with City. For the purposes of this subsection, the City shall be deemed to have permanently discontinued contributions if as of the last day of any plan year the unfunded liability is determined to be greater than the sum of its unfunded liabilities as of the effeclive date of the plan and any additional unfunded liabilities due to subsequent plan amendment or change in actuarial as sumptions. 10.3 Termination: In the event the plan is terminated, the Board of Trustees shall cause the assets of the plan to be valued as of the date of termination. Such assets shall be allocated to active employees first to the exlent of their individual contributions to the plan. Any assets in excess of employee contributions shall then be allocated to retired employees in the proportion that such assets bear to the actuarial value of the benefit which the retired employees are receiving. If after such allocation, any assets then remain, such additional assets shall be allocated to active employees in the ratio that the liability for benefits accrued by such employee which is in excess of their individual contribution bears to the aggregate liability for all such employees. 10.4 Contributions Irrecoverable: It shall be impossible for any contributions made by the City under this plan to be used for or diverted to purposes other than the exclusive benefit of the members and their beneficiaries; except that if after all liabilifies of the plan have been paid, any balance shall remain in the trust fund due to erroneous actuarial computations, such balance may be returned to the City.'" (e) The following new section, to be designated Section 15, is hereby added to subject Ordinance: SECTION 15. Temporary Limitations: Until April 1, 1978, but not thereafter, unless the full current costs of the plan have not been met as of April 1, 1978, in which event the provisions of this section will be continued until the first date thereafter when the full current costs have been met, the provisions of this plan, shall be subject to the following limitations with respect to any of the twenty-five (25) highest paid employees of the City as of April 1, 1968, whose prospective retirement benefits exceed $1,500.00 per year: 1. If the plan is terminated the benefits shall not exceed those provided by the City's contributions equal to the greater of the following amounts: (a) $20, 000.00 (b) The amount computed by multiplying twenty percent (20%) of such member's average annual compensation (not exceeding $50, 000.00) retired from the City for five (5) years preceding -2- the date of termination by the number of years intervening between April 1, 1968, and such termination. 2. If a member retires from the City's employ, the amount of the benefits provided by the plan shall be paid to him only so long as the City continues to meet the full current costs of the plan; otherwise the benefits available to such member in anyyear, beginning with the year in which the City first fails to meet the full current costs of the plan shall be limited to thc annual benefits which could have been provided under the plan with an amount equal lo the sum~D which he would then be entitled under subparagraph (a) of this section had this plan then terminated, plus his pro-rata share of all supplemental payments made by the City in such year, or in any later year or years, for all members affected by this subparagraph; provided, however, that the total amount of such supplemental payments in any year shall not exceed the aggregate employer contributions already made under the plan in the year then current. 3. If the employment of a member with the City is terminated for reasons other than death or retirement, benefits which thereupon may be distributed or made available to him shall not exceed the amount to which such member would then be entitled under subparagraph (a) of this section if the plan were then terminated. Any excess benefits to which such member would otherwise have been entitled may also be distributed or made available to him in the next succeeding year or years provided (1) the City has met the full current costs of the plan, and (2) the benefits distributed or made avail- able in any succeeding year shall not exceed an amount which when added to t~ amounts previously distributed to him pursuant to this subparagraph will not exceed the amount to which he then would be entitled undersaid subparagraph (a) if this plan were then terminated. For the purposes of this section the full current costs of the plan shall be deemed to have been met as of any date if the City shall have contributed to the trustee sums sufficient so thai the initial deficit, if any, in the pension fund shall not have increased." Section 2: Separability: Each of the provisions of this Ordinance are separable, including word, clause, phrase or sentence, and if any portion hereof shall be declared invalid, the remaining portion shall not be affected but shall remain in full force and effect. Section 3: Authority to Codify: Specific authority is hereby granted to codify and incorporate this Ordinance in the City's existing Code. Section 4: Repealing Provisions: All ordinances or parts of Ordinances in conflict herewith are hereby repealed. Section 5: Effective Date: This Ordinance shall become effective in the manner and at the time provided in the Charter and Ordinance of the City of Boynton Beach, Florida. First reading, this 4th day of August, 1989. Second, final reading and passage this 18th day of August, 1969. 3 CITY OF BOYNTOI~-BEACH, FLORID. By Councilman SEAL -4-