3702 ORDINANCE NO. 3 "? O ~
AN ORDINANCE OF THE CITY OF SANFORD, FLORIDA,
AMF, NDING CHAIrI'ER 2, ADMINISTRATION, ARTICLE XVI
OF THE CITY CODE OF THE CITY OF SANFORD
ENTITLED FIREFIG~I'ERS' RETIREMENT SYSTEM;
AMENDING SECI'ION %281, DEFINITIONS, TO AMEND
THE DEFINFFION OF "ACCUMUI~FED COWI'RIB~I'IONS;
AMENDING SEC~I'ION 2-286, BENEFIT AMOUNTS AND
ELIGIBILITY; AMENDING SECFION 2-291, DIRECF
TRANSFERS OF ELIGIBLE ROLLOVER DISTRIBal'IONS;
ADDING SEC~I'ION 2-293, MILITARY SERVICE PRIOR TO
EMPLOYMENT; ADDING SECFION 2-294, PRIOR FIRE
SERVICE; PROVIDING FOR CODIFICKFION; PROVIDING
........... F~-SE~E~Bt~Ff~-~? ~SIO~, REPEADING ALL
ORDINANCES IN CONFLIff HEREWITH AND
PROVIDING AN EFFEC~'IVE DNFE.
BE IT ENACFED BY THE PEOPLE OF THE CI~ OF SANFORD, FLORIDA:
SErfION 1: That Chapter 2, Adminis~fion, ~cle XVI of ~e CiW Code of ~e CiW of
S~ford en~~ed Firefighmrs' Retirement System, is hereby mended by mending Sec. 2-281,
Definitions, m mend the definition of Accumulated conMbu~ons, m read ~ follows:
Accumulated conMbu~oas meas a member's om con~butions, ~out inmres~ plus ~e
mnount described in Section 2-286 (e) (4). For ~ose members who purch~e credited se~ce
interest or at no cost m ~e system, ~y payment representing ~e mount ~butable m member
con~bu~ons b~ed on ~e applicable member con~bufion ram, intorest ~d ~y required actually
c~culated paymenm tbr ~e purch~e of such credimd se~ce, sh~l be included in accumulamd
con~bufions.
SErfION 2: That Chapmr 2, Adm~is~on, ~cle XVI of ~e CiW Code of ~e CiW of
S~ford enfided Firefighmrs' Retirement Sysmm, is hereby mended by mending Sec. 2-286, Benefit
~oun~ ~d eli~biliW, subsection (0, Pre~effrement dea~, subsection (d) ( 1 ), Disabili~ beneff~
du~ subsection (d)(5), Physic~ ex~ina~on requiremen~ subsection (9(I), Basic liraimPort, ad
subsection (~(3)a., to read ~ follows:
(c) Pre-rea?en~ent dea~.
(1) Prior to ves~ or eligibility for re~reziiez~t The benefici~ of a dece~ed member
who w~ not recei~ng mon~ly bene~ or who ~ not yet vesmd or eli~ble for e~ly or norm~
retirement m~d whose dea~ did not result direc~y from ~ occurrence m-ising in ~e perfonn~ce of
duty, sh~l receive a ret~nd of one hundred (100) percent of the member's accumulamd contributions.
(2) Deceasedmembers' veswdoreh~blelbrre~remez~L The benefici~ ofm~y member
who dies m~d who, at the date of his dead~ w~ vested or eli~ble tbr e~ly or norm~ retirement, sh~l
bc entitled to a benefit iks tk>llows:
a. If the n~cmhcr ~vas vested, but not eligible lk>r norhind or c~ly retircmcnt,
the mcmbcr's death did not result directly li'om m~ occurrence ~ising in the
pcrlimnm~cc of duty, thc bcnciicim), shall receive a bentilt payable lk~r ten (10)
yore's, beginning on the date that the deceased member wonkl have been
eligible t~n' early or not~nal retirement, at the optiotl of the bcncticim'y. The
bcnclit shall bc calctflatcd as ti>r nornml rctircnlcnt bascd on the deceased
tncnlbcr's crcditcd sctMcc :u~d avcl'~c [hml cotnpcnsation as of thc date of his
death and rcdt~ccd as l~>r cm'ly rctircn~cm, if applicable. The bcncliciary may
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'also elect to receive an immediate benefit, payable for ten (10) years, which is
actuarially reduced to reflect the commencement of benefits prior to the early
rctircment date.
b. If the deceased member was eligible for normal or early retirement, the
bcncliciary shall receive a benefit payable for ten (10) years, beginning on the
first day of the month following the member's death or at the deceased
member's othenvise early or normal retirement date, at the option of the
beneficiary. The benefit shall be calculated as for normal retirement based on
the deceased member's credited service and average final compensation as of
the date of his death and reduced as for early retirement, if applicable.
c. In ~my event, if the member's death resulted directly ti-om an occurrence
arising in the performance of duty, the beneficiary shall receive a benefit
.............. pnyahle For len (10) year% he~inning on the ftrst day_o.[llae_month£ollowingthe
member's death. The benefit shall be calculated as for normal retirement
(unreduced) based on the deceased member's credited service and average
final compensation as of the date of death. The minimum benefit shall be
forty (40) percent of average final compensation.
d. A beneficiary may elect an actuarial equivalent life annuity optional form of
benefit, and the board may elect to make a lump sum payment pursuant to
section 2-277, subsection (7).
e. A beneficiary may, in lieu of any benefit provided for in a~ or b. above, elect to
receive a refund of the deceased member's accumulated contributions.
(d) (1 ) D~ability bendits oJ~-duZy. Any member who shall become totally and permanently
disabled to the extent that he is unable, by reason of a medically determinable physical or mental
impairment, to render useful and efficient service as a fire fighter, which disability was directly caused
by the performance of his duty as a fire fighter, shall, upon establishing the same to the satisfaction of
the board, be entitled to a monthly pension equal to three and eight hundredths (3.08) percent of base
pay at the date of disability for each year of credited service, but in any event the minimum amount to
be paid to the member shall be equal to sixty (60) percent of the base pay ofthe member at the date of
disability. Notwithstanding the previous sentence, in the event a member is determined by the board
to be disabled in-line of duty and the disability resulted from the perpetration of an intentional act of
violence directed toward the fire fighter and the board reasonably believes the perpetrator intended to
cause great bodily harm or permanent disfigurement of the fire fighter, the minimum amount paid to
the member shall be eighty (80) percent of the average final compensation of the member.
Terminated persons, either vested or non-vested, are not eligible for disability benefits, except that
those terminated by the City for medical reasons may apply for a disability within thirty (30) days after
termination.
(d) (5) Playsiced e.v,vns~aabz~ requiJ'esnes~t. A member shall not become eligible for disability
benefits until and unless he undergoes a physical exm~fiuatiou by a qualified physicim~ or physicians
and/or surgeon or surgeons, who shall be selected by the board for that purpose. The board shall uot
select the member's treating physicim~ or surgeot~ for this purpose except in an umtsual case xvbere the
board detcrmines that it xvould be reasonable and prudeut to do so.
Any rctircc recciviug tlisability bcuetits uuder proviskms of this article may be required
by the boarcl to submit sworn statenrams of his condition accompmiicd by a physici~ufs statement
(provided at thc rctircc's cxI)cnsc) to the board annually and may be required by the board to undergo
additiomtl periodic rc-cxmninations by a quatilled pbysicim~ or IfiWsici~ms ~u~<l/or surgeon or surgeons
who shall bc selected by the l~oard, to dctcrminc if such disal~ility has ccascd to cxist. If the board
linds that the rctircc is no kruger l~crmaucntty and totally disabled to the extent that hc is unable to
render imcful aud cllicicnt service as a lircfightcr, tbc board sludl rcconm~cnd to the city that the
rctircc bc rclurncd to t~crformancc o[' duty as a [irctlgbtcr, ~uul the rctircc so rctttrnc<l shall enjoy thc
Ordinance No.
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same rights that he had at'he time he was placed upon pension. In the event'he rctircc so ordered to
retum shall refuse to comply with the order within thirty (30) days from the issuance lhereol~ he shall ~-*
[brfeit the fight to his pension.
The cost of the physical examination and/or re--exarnination of the member claiming or
the retiree receiving disahility benetits shall be hornc by the lhnd. All other reasonable costs as
determined hy the board incident to the physical examination, such as, but not limited to,
transportation, meals and hotel accommodations, shall be borne by the fiind.
If the member recovers fi*om disability and reenters the service of the city as a
llrefighter, his service will be deemed to have been continuous, but the period heginning with the first
month for which he received a disability retirement income payment and ending with the date he
reentered the service of the ciW will not be considered as credited service [br the purposes of the
system.
The board shall have the power and authority to make the final decisions regarding all
disability claims.
(f)(1) Bssiclirnitgz~bsy. Subjectto the adjustments hereinaftersetforth, the maximum amount
of annual retirement income payable with respect to a member under this system shall not exceed one
hundred sixty thousand dollars ($160,000.00).
For purposes of applying'he above limitafon, benefits payable in any form other than a
straight life annuity with no ancillary benefits shall be adjusted, as provided by Treasury Regulations, so
thaX such benefits are the actuarial equivalent of a straight life annuity. For purposes of this subsection,
the following benefits shall not be taken into account:
a. Any ancillary benefit which is not directly related to retirement income -~ '-
benefits;
b. Any other benefit not required under Section 415(b)(2) of the [Internal
Revenuel Code and Regulations thereunder to be taken into account for pur-
poses of the limitation of Section 415(b)(1) of the [Internal Revenuel Code.
(0(3) a. In the event the member's retirement benefits become payable before age
sixty-two (62), the one hundred sixty thousand dollar ($160,000) limitafon
prescribed by this subsection shall be reduced in accordance with regulations
issued by the Secretary of the Treasury pursuant to the provisions of Section
415Co) of the [Internal Revenue] Code, but not less thanseventy-five thousand
dollars ($75,000.00), if the benefit begins at or after age fifty-five (55). In the
event the member's refrement benefit becomes payable before age fifty-five
(55), the seventy-five thousand dollar ($75,000.00) limitation shall be ,'educed
ti-om age ~tiy-five (55) in accordance with Regulations issued by the Secretary
of the Treasury pursuant to the provisions of Section 415(b) of the [Internal
Revenue] Code.
SECI'ION 3: That Chapter 2, Administration, Article XVI of the City Code of the City of
Sm~[brd enti~ed Firelighters' Retirement System, is hereby anmnded by anmuding Sec. 2-29 t, Direct -_
tr:uBfers ofeligihle rollover distrihufons, to read as lk~llows:
Scc. 2-291. Direct transtizrs of eligible rollover disuibutions.
( 1 ) Rollo ,vr chis'ls~12t~ts~n~s,
(a) (;cz~cxTd. This scotion api~lics to distributions made <m or a icr .[a mary 1,
2002. Notwithstanding any provisiol~ of the system to tbc contrary that would
otherwise limit a distributeo's election under this section, a distributcc may
elect, at the time and in the manner prescribed by the board, to have any
portion ofm~ eligible rollover distribution paid direc~y to an eligible retirement
plan specified by the distributee in a direct rollover.
(b) Dclinitions.
1. Eligible follower dis'taql~udon: An eligible rollover distribution is any
distribution of 'all or any l~ortion of the balm~ce to the credit of the
distributee, except that an eligible rollover distribution does not
include: any distribution that is one (1) ofa series ofsubstantiaily equal
periodic payments (not. less frequently th~ux annually) made for the lit~
(or life expectm~cy) of the distributee or the joint lives (or joint life
expectancies) of the distributee and the distributee's designated
beneficiary, or IBr a specified period of ten (10) years or more; any
distribution to-the extent-such distribution is reeFaired under Section
401(a)(9) of the ]Internal Revenuel Code; and the portion of any
distribution that is not inchdible in gross income. Aa~y portion of any
distribution which would be includible in gross income will be an
eligible rollover distribution if the distribution is made to an individual
retirement account described in Section 408(a), to an individual
retirement annuity described in Secfon 408(b) or to a qualified
defined contribution plan described in Section 401(a) or 408(a) that
agrees to separately account for mounts so transferred, including
separately accounting for the portion of such distribution which is
includible in gross income and the portion of such distribution which is
not so includible.
'El~'ble retirement plas2: An eligible retirement plan is an individual
retirement account described in Section 408(a) of the [Internal
Revenue] Code, an individual retirement annuity described in Section
4.08(b) of the [Internal Revenue] Code, an annuity plan described in
Section 408(a) of the [Internal Revenuel Code, an eligible deferred
compensation plan described in Section 457(b) of the [Internal
Revenue] Code which is maintained by an eligible employer described
in Section 457(e)(1)(A) of the [Internal Revenuel Code and which
agrees to separately account for arnounts transferred into such plan
from this plan, an annuity contract described in Section 40~Co) of the
[Internal Revenue] Code, or a qualified trust described in Section
401(a) of the [Internal Revenuel Code, that accepts the distributee's
eligible rollover distribution. This definition shall also apply in the case
of an eligible rollover distribution to the surviving spouse.
3. Dislributee: A distributee includes an employee or former employee.
Iu addition, the employee's or tbnner employee's surviving spouse is a
distributee ~vith rcgm'tl to the interest of the spouse.
4.. Direct rollo~,em A direct rollover is a paynmnt by tile plml to tile
eligible retirement plm~ specified by tile distributee.
(2) Rollo~,c.t:~ or ts~u~slL't:~ h~W llm lbnd. ()n or al'ter Jmmaxy 1,2002, the system will accept
member rollover cash contrilmtions anti/or dircct cash rollovcrs of distributions made on or 'al~cr
.]anuary l, '20()~2, as li~llows:
(a) Dit~'ct Fc)JJov(3s:s' oI'IIIcIIID cI' FO/JOIZ'I' ('oll[17'Dll[f()IIs [i'c)lll o l]lcl'])]~llIs. ~['hc systclll will
acccpt either a direct rolk~vcr o1' an eligible rollover distribution or a member
contribution ol' an eligible rollover dislrilmtion li'om a qu~dilicd plan ticscribed in
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Section 401 (a) or 403(a) of the IInternal Revenue[ Code, l~om an annuity contract
described in Section 403(b) of the [Internal Revenuel Code or from an eligible plan
under Section 457(b) of the [Internal Revenue[ Code which is maintained by a state,
political subdivision of a state, or any agency or instrumentality of a state or political
suhdivision of a state.
(b) Meshbet rollover contributions [?orn [RA.s'. The system will accept a member rollover
contribution of the portion of a distribution from an individual retirement account or
annuity described in Section 408(a) or 408(b) of the [Internal Revenuel Code that is
cligible to be rolled over and would otherwise be includible in gross income.
SEC*FION 4: That Chapter 2, Administration, Axticte XV1 of the City Code of the City of
Sanlbrd entitled Firefighters' Retirement System, is hereby axnended by adding Sec. 2-293, Military
service prior to employment, to read as follows:
Sec. 2-293. Military service prior to employment.
The years or l:ractional parts of years that a firetighter serves or has served on active duW in the
military service of the Armed Forces of the United States, the United States Merchant Marine or the
United States Coast Guard, voluntarily or involuntarily and honorably or trader honorable conditions,
prior to first and initial employment with the city fire department shall be added to his years of credited
service provided that:
(1) The member contributes to the fund an actuarially determined amount so that the
crediting of the purchased 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 years of credited service.
(2) Multiple requests to purchase credited service pursuant to this section may be made at
any time prior to retirement, but no purchase is permitted for a period of tess than one
year.
(3) Payment by the member of the required amount shall be made within six (6) months
of his request for credit, but not later than the retirement date, and shall be made in
one lump sum payment upon receipt of which credited service shall be given.
(4) The maximum credit under this section shall be three (3) years.
(5) Credited service purchased pursum~t to this section shall not count toward vesting' or
eligibility for not-in-line of duW disability benefits.
SECTION 5: That Chapter 2, Administration, Article XVI of the CiW Code of the City of
SanlBrd enti~ed Firelighters' Reth'ement System, is hereby ranended by anmnding Sec. 2-294, Prior
[ire service, to read its [bllows:
Sec. 2-294. Prior fire se~wice.
Unless othe~wvise prohitfitcd by law, and except as provided [br in section 2-281, the ycars or
fi'actional pm'ts of ycars that a member prcviuusty served as a lircllghter with the city du~ng a period of
previous cmlfioymcnt and ibr which period accumulated contribntior~s were withdrawn li'om the lhnd,
or thc years and li'actional parts of yc:u's that a nmmbcr set',Icd as a lifll-timc liretightcr tbr any other
municipal, county or special district lirc department in thc State of Florida shall bc addcd to his years
of crcdited scrvicc provided that:
(1) The mcn~bcr colre-limits to thc limd an actuarially dctern~ined mnotmt so that the
crediting of lilt Imrchascd service d<>cs not result in any cost to thc limd l~lus I>aymcnt
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of costs tbr all professional sen, ices rendered to the board in connection with the
purchase of years of credited service.
(2) Multiple requests to purchase credited service pursuant to this section may be made at
any time prior to retirement, but no purchase is permitted for a period of less than one
year°
(3) Payment by the member of the required amount shall be made within six (6) months
of his request for credit, but not later than the retirement date, and shall be made in
one lump sum payment upon receipt of which credited service shall be given.
(4) The maximum credit tbr prior service with another special district fire department
other than with the City of Sanford shall be five (5) years of credited service and shall
count for all purposes, except vesting and eligibility for not-in-line of duty disability
benefits.
(5) There shall be no maximum credit for prior service with the City of Sanford fire
department and all years of credited servi~ce shall count for all purposes, including
vesting.
(6) In no event, however, may credited service be purchased pursuant to this section for
prior service with any other municipal, county or S~te law enforcement agency, if such
prior service forms or will form the basis of a retirement ben~e~t or pension from
another retirement system or plan as set forth in section 2-286, subsection (D(9)b.
SECTION 6: It is the intention of the City Commission of the City of Sanford, Florida, and it
is hereby ordained that the provisions of this Ordinance shall become and be made a part of the Code
of Ordinances of the City of Sanford, Florida; that the Sections of this Ordinance may be renumbered
or relettered to accomplish such intention; that the word, "Ordinance" may be changed to "Section~,
"Article~ or other appropriate word.
SECTION 7: All Ordinances or parts of Ordinances in conflict hexfewith be and the same are
hereby repealed.
SECTION 8: If any section, subsection, sentence, clause, phrase of this ordinance, or the
particular application thereof shall be held invalid by any court, administrative agency, or other body
with appropriate jurisdiction, the remaining section, subsection, sentences, clauses, or phrases under
application shall not be affected thereby.
SECTION 9: That this Ordinance shall become effective upon adoption.
PASSED AND ADOPTZD this~__~5'vt:~ dZA~~~~
A'I~FEST: ..' //
As the City Commission of the City of SantBrd,
Florida
CERTIFICATE
I,Janet R: Dougherty, City Clerk of the City of Sanford, Florida, do herd>y certit~ that. a true
and correct copy of the IBregoing Ordinance No.E~7__G , PASSE AN ADOIrFED by the City
Commission of the City of Sanfi3rd, Florida, on they of~ , 2002, was osted at
the front door of the City Hall in the City of Sanford, I grda, on thegg/_~ day or 2002.
Florida
bm~anXfire\01-18-02.ord
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