§ 33.76. BENEFIT AMOUNTS AND ELIGIBILITY.

(A)

Normal Retirement Date. This term shall have the following meanings:

(1)

For employees who are eligible to become members of the system as of its effective date, the normal retirement date shall be the date of their fifty-second (52nd) birthday, regardless of the number of years of continuous service.

(2)

For employees who are members of the system and terminate employment prior to October 1, 1989, the normal retirement date shall be the first day of the month coincidental with or subsequent to their fifty-second (52nd) birthday and the completion of twenty (20) years of continuous service.

(3)

For members who are employed on or before October 5, 2016, the normal retirement date shall be the first day of the month coincident with or subsequent to completion of twenty (20) years of continuous service.

(4)

For employees who are members of the system and retire or terminate employment on or after December 31, 1999, the normal retirement date shall also be or the first day of the month coincident with or subsequent to age fifty-five (55) and the completion of ten (10) years of continuous service.

(5)

For employees who are hired after October 5, 2016, the normal retirement date shall be the first day of the month coincident with or subsequent to age fifty-five (55) and the completion of ten (10) years of continuous service, or completion of twenty-five (25) years of continuous service, regardless of age.

(B)

Normal Retirement Benefit.

(1)

Duration, Survivor Benefits. A member retiring on his normal retirement date shall receive a monthly benefit which shall commence on his normal retirement date and be continued thereafter during his lifetime. Upon his death the full retirement benefit shall be continued to his beneficiary for one year and sixty (60) percent of that amount continued thereafter until the earlier of death or remarriage. Notwithstanding the previous sentence, for members who are not eligible for normal retirement on October 5, 2016 and members hired on or after that date who retire on the normal retirement date, the monthly benefit based on continuous service after October 5, 2016 shall commence on the normal retirement date and continue thereafter during the member's lifetime; and in the event the member dies within ten (10) years following retirement, the monthly benefit shall be paid to member's designated beneficiary for the remainder of the ten-year period.

(2)

Amount.

(a)

For members hired on or before October 5, 2016, retirement benefits shall be in the amount of two and one-half (2½) percent of average monthly earnings for each year of continuous service for members with more than ten (10) but less than twenty (20) years of continuous service. Normal retirement benefits shall be in the amount of three (3) percent of average monthly earnings for each year of continuous service if a member has attained twenty (20) or more years of continuous service, subject to a maximum of seventy-five (75) percent of average monthly earnings. Provided, however, that in no event shall a member's total benefit be less than two (2) percent of average monthly earnings for each year of continuous service.

(b)

Notwithstanding any other provision of the system, the normal retirement benefit for members employed on or before October 5, 2016 shall be three (3) percent of average monthly earnings for each year of continuous service earned after that date.

(c)

Notwithstanding any other provision of the system, the normal retirement benefit for members hired after October 5, 2016 shall be two and three-fourths (2.75) percent of average monthly earnings for each year of continuous service.

(d)

Notwithstanding any other provision of the system, effective October 5, 2016, the maximum annual benefit in the normal benefit form at the time of retirement shall be one hundred thousand dollars ($100,000.00); provided, in no event shall a member's total benefit be less than two (2) percent of average monthly earnings for each year of continuous service. This maximum benefit amount shall be increased annually by two (2) percent, effective October 1, 2016 and each October 1 thereafter. The maximum annual benefit provided in this paragraph shall not apply to any member who attained the normal retirement date before October 5, 2016.

(3)

Optional Enhanced Multiplier.

(a)

Notwithstanding any other provision of the system, a member who is actively employed by the City on March 15, 2004, but who is not participating in the deferred retirement option plan (DROP), may elect a normal retirement benefit in the amount of three and one-half (3.5) percent of average monthly earnings for each year of continuous service if the member attains twenty (20) or more years of continuous service, subject to a maximum of eighty-seven and one-half (87.5) percent of average monthly earnings. Members electing this enhanced multiplier shall thereafter contribute three (3) percent of earnings to the Trust Fund in addition to the member contribution specified in Section 33.78(A) until October 5, 2016, and shall receive the enhanced multiplier for all periods of continuous service before that date. An election under this subparagraph must be on or before April 15, 2004.

(b)

Notwithstanding any other provision of the system, a member who is actively employed by the City on March 15, 2004, but does not elect the enhanced multiplier in accordance with subparagraph (a), above, and who is not participating in the deferred retirement option plan (DROP), may thereafter elect a normal retirement benefit in the amount of three and one-half (3.5) percent of average monthly earnings for all future continuous service after making such election until October 5, 2016 if the member attains twenty (20) or more years of continuous service, subject to a maximum of eighty-seven and one-half (87.5) percent of average monthly earnings. Members electing this enhanced multiplier shall thereafter contribute three (3) percent of earnings to the Trust Fund in addition to the member contribution specified in Section 33.78(A) until October 5, 2016. Such member may also elect to purchase the enhanced multiplier for some or all periods of continuous service prior to the date of the election, by paying the full actuarial cost of the enhanced multiplier, plus the full cost of any actuarial or other professional services required.

(c)

Notwithstanding any other provision of the system, a member who is hired after March 15, 2004 and before April 9, 2013, and who is not participating in the deferred retirement option plan (DROP) may elect a normal retirement benefit in the amount of three and one-half (3.5) percent of average monthly earnings for all future continuous service after making such election until October 5, 2016 if the member attains twenty (20) or more years of continuous service, subject to a maximum of eighty-seven and one-half (87.5) percent of average monthly earnings. Members electing this enhanced multiplier shall thereafter contribute three (3) percent of earnings to the Trust Fund in addition to the member contribution specified in Section 33.78(A) until October 5, 2016. Such member may also elect to purchase the enhanced multiplier for some or all periods of continuous service prior to the date of the election, by paying the full actuarial cost of the enhanced multiplier, plus the full cost of any actuarial or other professional services required. Members hired on or after April 9, 2013 shall not be eligible for the optional enhanced multiplier provided in this paragraph (c).

(d)

The election to receive the enhanced multiplier under this paragraph must be made in writing on a form provided by the City. Such election shall be irrevocable. If an eligible member does not elect an optional enhanced multiplier under this paragraph, or if an eligible member elects the enhanced multiplier for only a portion of his total continuous service, then the benefit provided in paragraph (2) shall be used to calculate the benefit for all continuous service to which the enhanced multiplier does not apply. If an eligible member elects the enhanced multiplier and attains more than ten (10) but less than twenty (20) years of continuous service, the member's benefit shall be determined in accordance with paragraph (b), and the member shall receive a refund of all additional contributions and amounts paid for the enhanced multiplier, without interest. In no event shall a member's total benefit be less than two (2) percent of average monthly earnings for each year of continuous service.

(4)

Upon becoming eligible for normal retirement, a member shall be one hundred (100) percent vested in his or her accrued benefit.

(C)

Early Retirement Date. On or after December 31, 1999, a member may retire on or after the early retirement date, which shall be the first day of any month coincident with or next following the attainment of age fifty (50) and the completion of ten (10) years of continuous service. Early retirement is retirement from active employment with the City on or after the early retirement date and prior to the normal retirement date.

(D)

Early Retirement Benefit. The amount of the early retirement benefit shall be determined in the same manner as the normal retirement benefit, except that continuous service and average final compensation shall be determined as of the early retirement date. The benefit payable shall be reduced by three (3) percent for each year by which the commencement of benefits precedes the normal retirement date. The early retirement benefit provided in this subsection (D) shall have no application to the early retirement incentive provided in Section 33.85.

(E)

Disability Retirement Provisions.

(1)

(a)

For purposes of this system, "total and permanent disability" shall mean an injury, disease or condition which totally and permanently incapacitates a member, either physically or mentally, from his regular and continuous duty as a firefighter. A "total and permanent disability" arising directly from the performance of service to the City by a member as firefighter shall be considered to be a service incurred disability. A "total and permanent disability" arising from any other cause or source, other than as modified below, shall be considered to be a nonservice incurred disability. A member shall not be entitled to receive a disability retirement benefit from the system if the disability is a result of:

(1)

Excessive and habitual use of drugs, intoxicants or narcotics;

(2)

Injury or disease sustained by the member while willfully and illegally participating in fights, riots, civil insurrections, or while committing a crime;

(3)

Injury or disease sustained by a member while serving in any of the armed forces;

(4)

Injury or disease sustained by the member after his employment with the City has been terminated.

(b)

A member shall not receive a service incurred disability benefit for injury or disease sustained by the member while working (either as an employee or through some other contractual arrangement) for anyone other than the City, performing a job function the same as or related to the member's City job function, and arising out of the scope of any other employment or contractual arrangement, excepting injuries sustained by members while performing duties on behalf of the City and while within the City's jurisdiction although those injuries occurred at an outside employer's job site. In addition, a member shall not be entitled to receive a disability retirement benefit from the system on the basis of any condition which existed prior to the member's employment or which was evidenced during the member's pre-employment physical.

(2)

Application for Benefits. In order for the Board to consider a member's request for disability retirement benefits, the member must apply in writing to the Board. Upon receipt of proper application by the Board of Trustees, the Board of Trustees shall arrange for a physical examination of the applicant by the medical board. A further condition for receipt of disability retirement benefits from the system is that the applicant must apply for and diligently pursue disability benefits from social security and workers' compensation. Written proof of application must be submitted to the Board of Trustees. Failure of the applicant to qualify as being disabled under either the social security or workers' compensation laws may be considered by the Board of Trustees in review of that member's application or recovery from disability.

(3)

Medical Board. When a member submits proper application for a disability retirement benefit, the Board of Trustees shall designate a medical board to be composed of at least one physician. The medical board shall arrange for and pass upon all medical examinations required under the provisions of this subchapter, shall investigate all essential statements or certificates made by or on behalf of a member in connection with an application for disability retirement and shall report in writing to the Board of Trustees its conclusions and recommendations upon all matters referred to it. The payment of those services shall be determined by the Board of Trustees.

(4)

Determination of Disability. All questions relating to eligibility for initial payment or continuance of disability benefits shall be determined by the Board of Trustees, taking into consideration the recommendations of the medical board and any other evidence of which the Board of Trustees may avail itself. The general steps which the Board of Trustees shall follow in its determination shall be as listed below, provided however, that the Board of Trustees may, in its discretion, alter or modify these steps:

(a)

Determine whether the member's application is proper;

(b)

If application is for a nonservice incurred disability, determine whether the ten (10) years of continuous service requirement has been met;

(c)

Based on all evidence submitted to the Board of Trustees, determine whether the applicant satisfies the definition of disability, including the absence of listed exclusions;

(d)

Determine whether the disability is to be considered a service-incurred disability or a nonservice disability, taking into consideration F.S. § 175.231.

(e)

Establish a date of disability. This date may be the date of injury causing the disability, the date when the member could no longer perform his regular and continuous duties, the date when his sick pay and vacation pay are exhausted or such other date as determined by the Board of Trustees.

(5)

Disability Retirement Benefits.

(a)

Eligibility. Each member shall be eligible for service incurred disability benefits, regardless of length of continuous service. Each member who completes ten (10) years of continuous service prior to becoming disabled shall be eligible for nonservice incurred disability benefits.

(b)

Initial Amount of Service Incurred Disability Benefit. The greater of sixty (60) percent of the member's average monthly earnings in effect on the date of disability or the member's accrued pension benefit. Effective for disability applications filed on or after May 3, 2011, the initial amount of service incurred disability benefit shall be the greater of sixty-one (61) percent of the member's average monthly earnings in effect on the date of disability or the member's accrued pension benefit.

(c)

Amount of Nonservice Incurred Disability Benefit. Two (2) percent of average monthly earnings in effect on the date of disability for each year of continuous service; provided, however, the minimum shall not be less than twenty-five (25) percent of average monthly earnings.

(d)

Terms of Payments. Disability benefits shall commence on or as of the first day of the month coincident with or next following the date of disability, as established by the Board of Trustees, and shall continue to be paid on the first day of each subsequent month until the death or recovery of the disability retiree. The same survivorship percentages which apply to normal retirement benefits shall also apply to disability retirement benefits.

(e)

Eligibility for Other Benefits. In the event that a member applying for disability benefits is also eligible for either early or normal retirement, the Board may, upon the request of the member, pay the early or normal retirement benefit instead of a disability retirement benefit.

(6)

Report by Disability Retiree.

(a)

Each person currently receiving disability retirement benefits and each person who first qualifies for disability retirement benefits shall be required to submit to the Board of Trustees, upon a request by the Board of Trustees, a signed and notarized report which includes, but is not limited to:

(1)

A medical report from the disability retiree's physician stating whether the retiree is still totally incapacitated to perform the regular and continuous duties of a firefighter shall be submitted to the Board. The required physician's statement must be dated within four (4) months of the request.

(2)

A statement to the effect that the disability retiree understands that if the report is incomplete or incorrect, his disability benefits may be suspended or discontinued.

(b)

In the event that the required reports are not submitted to the Board on a timely basis, or are incomplete or incorrect, the Board may, in its discretion, suspend or discontinue the disability retirement benefits.

(7)

Disability Affidavit. No member otherwise eligible to receive disability benefits shall be paid those benefits unless and until that member files a disability affidavit with the Board on a form furnished by the Board. By the disability affidavit, the prospective retiree shall affirm that he is acquainted and familiar with the terms and conditions of his disability retirement. In particular, he shall acknowledge the authority of the Board to require him to undergo periodic future physical examinations in order to determine whether he has recovered from disability.

(8)

Authority for Reexamination. Each person who first qualifies for or is then receiving disability retirement benefits on or after the effective date of this subchapter shall be subject to periodic reexamination by a medical board selected by the Board of Trustees to determine if the disability has ceased to exist.

(9)

Recovery from Disability.

(a)

In the event a member who has been retired on a disability benefit regains his health and is able to perform his duties in the Fire Department, the Board shall discontinue the pension; and further, the City shall, subject to budget and qualification of the member for the position, offer the member a position with the City as a firefighter.

(b)

If a member shall resume his employment with the City, as a firefighter, then he may pay into the Fund an amount equal to the aggregate contributions plus interest at a rate to be determined by the Board (computed upon his annual earnings at the time of his disability retirement) he would have been required to make hereunder, as determined by the Board, during the period of his disability retirement had he not been retired, and shall thereupon receive creditable service for the period of the disability retirement. In any event, that member shall retain credit for the period of continuous service to the date of disability.

(F)

Preretirement Death.

(1)

Service Incurred. A death benefit shall be payable on behalf of any member who dies as a direct result of an occurrence arising in the performance of service. These benefits are not to be limiting to other benefits available under State law. The benefits shall be payable as follows:

(a)

To the spouse, until the earlier of death or remarriage, a monthly benefit equal to fifty (50) percent of the member's average monthly earnings; or to a designated beneficiary or beneficiaries other than the spouse, until death, a monthly benefit equal to the actuarial equivalent of a lifetime benefit payable to the member if the amount of fifty (50) percent of the member's average monthly earnings at date of death, plus

(b)

(1)

For each unmarried child until he or she shall have reached the age of eighteen (18) years, and for each unmarried child from age eighteen (18) until age twenty-two (22) who is a full-time student in a fully accredited high school, college or university, there shall be paid in equal monthly installments, an amount equal to five (5) percent of the average monthly earnings subject to an overall limitation of a total of sixty (60) percent of average monthly earnings for the spouse and children combined. The nonstudent child's pension shall terminate on the earlier of death, marriage or the attainment of age eighteen (18). The pension of a child who is a student shall terminate on the earlier of death, marriage or the attainment of age twenty-two (22). Legally adopted children shall be eligible the same as natural children.

(2)

Upon remarriage or death of the spouse, the five (5) percent child allowance shall be increased to ten (10) percent for each child, not to exceed a combined total of thirty-five (35) percent of the member's average monthly earnings. The trusteeship and disbursements of the pension to any child shall be determined by the Board of Trustees.

(c)

Notwithstanding any provision of this subsection to the contrary, the surviving spouse of any member killed in the line of duty shall not lose death benefits upon remarriage.

(2)

Nonservice Incurred. If any member shall die in active service from causes not attributable to active duty or service, a death benefit shall be payable as follows:

(a)

With less than one year of continuous service, a single sum amount of two thousand five hundred dollars ($2,500.00) to the member's spouse or other designated beneficiary or beneficiaries, as the case may be.

(b)

With one but less than five (5) years of continuous service, a single sum amount of five thousand dollars ($5,000.00) to the member's spouse or other designated beneficiary or beneficiaries, as the case may be.

(c)

With five (5) or more years of continuous service:

(1)

A single sum amount of five thousand dollars ($5,000.00) to the member's spouse or other designated beneficiary or beneficiaries, as the case may be, plus

(2)

To the spouse until remarriage or death, in equal monthly payments, a pension equal to sixty-five (65) percent of that member's accrued pension as of date of death, subject to a minimum of twenty (20) percent of average monthly earnings; or to a designated beneficiary or beneficiaries other than the spouse, until death, a monthly benefit equal to the actuarial equivalent of a lifetime benefit payable to the member in the amount of sixty-five (65) percent of such member's accrued pension as of date of death, plus

(3)

To the child of the deceased member, the same benefits as are payable by reason of service incurred death, subject however, to a maximum combined limitation of monthly payments to the spouse and children of fifty (50) percent of average monthly earnings and thirty-five (35) percent after remarriage or death of spouse.

(3)

In the event more than one beneficiary is designated by the member, the death benefits provided in this Section shall be apportioned equally among the beneficiaries.

(G)

Vesting.

(1)

If a member terminates his employment with the Fire Department, either voluntarily or by lawful discharge, and is not eligible for any other benefits under this system, he shall be entitled to the following:

(a)

Effective September 1, 1999, with less than ten (10) years of continuous service, refund of member contributions with a noncompounded simple interest rate of three (3) percent per year applied to the principal balance of the participant's contribution as accrued on December 31 of each year, per year. In the event the amount of member contributions with interest exceeds one thousand dollars ($1,000.00), the refund of member contributions and interest shall be made only upon the written request of a member or designated beneficiary.

(b)

With ten (10) or more years of continuous service:

(1)

The pension benefit accrued to his date of termination, payable commencing on the date which would have been his earliest normal retirement date had he remained in employment, provided he does not elect to withdraw his member contributions; or

(2)

Effective September 1, 1999, refund of member contributions with a noncompounded simple interest rate of five (5) percent per year applied to the principal balance of the participant's contribution as accrued on December 31 of each year.

(2)

Any member of this system who, for whatever reason, has his employment with the City as a firefighter terminated, but who remains with or was previously employed by the City in some other capacity so that his total period of employment with the City is ten (10) years or more, shall have all benefits accrued under this system preserved, provided he does not elect to withdraw his member contributions. These accrued benefits shall be payable at his otherwise normal retirement date, in accordance with the provisions of this system. For purposes of determining normal retirement date under this vesting provision, continuous service shall include all continuous employment with the City as an employee as herein defined as well as the period of time subsequent to termination as a member of this system; however, benefits shall not be payable under this system during any period of continued employment by the City. Upon the written election of the Fire Chief not to participate in the system, the employment of the Fire Chief shall be deemed terminated for the purpose of applying the provisions of this system. A Fire Chief who terminates his participation in this system shall not thereafter be eligible to receive benefits through this system while actively employed by the City.

(H)

Application of Section. The provisions set forth herein shall be applicable to all current and future members of the plan, except those members who retired, entered the DROP plan, or terminated employment prior to August 17, 1999. Members who retired, entered the DROP plan, or terminated employment prior to August 17, 1999 shall receive benefits in accordance with the plan provisions in effect on the date of their retirement, entry into the DROP plan, or termination, whichever is earliest.

(I)

Maximum Benefits. A member may not receive a pension or disability benefit which exceeds the lesser of:

(1)

One hundred (100) percent of the member's average monthly earnings for the highest consecutive thirty-six-month period as a member of the pension fund for members hired on or before October 5, 2016; or one hundred (100) percent of the member's average monthly earnings for the highest five of the last ten (10) years of service for members hired after October 5, 2016; or

(2)

A maximum annual benefit in the normal benefit form at the time of retirement of one hundred thousand dollars ($100,000.00); provided, in no event shall a member's total benefit be less than two (2) percent of average monthly earnings for each year of continuous service. This maximum benefit amount shall be increased annually by two (2) percent, effective October 1, 2016 and each October 1 thereafter; or

(3)

The maximum amount allowed under Section 415 of the Internal Revenue Code (increased to reflect the cost-of-living adjustment factor prescribed under Section 415(d) of the Internal Revenue Code), that is incorporated herein by reference. Notwithstanding any other provision of the system to the contrary, the annual benefit to which a member is entitled under the system shall not, in any limitation year, be in an amount which would exceed the applicable limitations under Section 415 of the Internal Revenue Code and the regulations issued thereunder. If the benefit payable under the system would (but for this Section) exceed the limitations of Section 415 of the [Internal Revenue] Code by reason of a benefit payable under another defined benefit plan aggregated with this system under [Internal Revenue] Code Section 415(f), the benefit under this system shall be reduced only after all reductions have been made under such other plan. As of January 1 of each calendar year commencing on or after January 1, 2008, the dollar limitation as determined by the Commissioner of the Internal Revenue Service for that calendar year, adjusted for the member's age in accordance with the applicable IRS regulations, shall become effective as the maximum permissible dollar amount of benefit payable under the system during the limitation year ending within that calendar year.

(J)

Required Payment of Pension Benefits. Pension benefits shall begin no later than April 1 of the calendar year following the calendar year in which the member retires, or in which the member attains age seventy and one-half (70½), even if the member has not filed a claim for pension benefits. In addition, payment of benefits shall be made in accordance with the applicable provisions of Section 401(a)(9) of the Internal Revenue Code, which is incorporated herein by reference. Notwithstanding any other provision of this plan to the contrary, a form of retirement income payable from this plan, shall satisfy the following conditions:

(1)

If the retirement income is payable before the member's death:

a.

It shall either be distributed or commence to the member not later than April 1 of the calendar year following the later of the calendar year in which the member attains age seventy and one-half (70½), or the calendar year in which the member retires;

b.

The distribution shall commence not later than the calendar year defined above; and (i) shall be paid over the life of the member or over the lifetimes of the member and spouse, issue or dependent, or (ii) shall be paid over the period extending not beyond the life expectancy of the member and spouse, issue or dependent.

Where a form of retirement income payment has commenced in accordance with the preceding paragraphs and the member dies before his entire interest in the plan has been distributed, the remaining portion of such interest in the plan shall be distributed no less rapidly than under the form of distribution in effect at the time of the member's death.

(2)

If the member's death occurs before the distribution of his interest in the plan has commenced, member's entire interest in the plan shall be distributed within five (5) years of member's death, unless it is to be distributed in accordance with the following rules:

a.

The member's remaining interest in the plan is payable to his spouse, issue or dependent;

b.

The remaining interest is to be distributed over the life of the spouse, issue or dependent or over a period not extending beyond the life expectancy of the spouse, issue or dependent; and

c.

Such distribution begins within one year of the member's death unless the member's spouse, is the sole designated beneficiary, in which case the distribution need not begin before the date on which the member would have attained age seventy and one-half (70½); and if the member's spouse dies before the distribution to the spouse begins, this Section shall be applied as if the spouse were the member.

(K)

Qualified Health Insurance Premiums. Upon the written request of the member, a distribution hereunder, or part thereof, shall be paid directly to an insurer on account of the qualified health insurance premiums payable by such member who is an eligible retired public safety officer, in accordance with the applicable provisions and limitations in Section 402 of the Internal Revenue Code.

(Ord. No. 17-16 , § 2, passed 10/4/16; Ord. No. 18-18 , § 1, passed 9/6/18)