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1084 FF Pension Fund ORDINANCE NO. 1084 AN ORDINANCE OF THE CITY OF OKEECHOBEE AMENDING THE CITY OF OKEECHOBEE MUNICIPAL FIREFIGHTERS' PENSION FUND, ADOPTED PURSUANT TO ORDINANCE 1055, AMENDING SECTION 1, • DEFINITIONS; PROVIDING FOR CODIFICATION; PROVIDING FOR SEVERABILITY OF PROVISIONS; REPEALING ALL ORDINANCES IN CONFLICT HEREWITH AND PROVIDING AN EFFECTIVE DATE. WHEREAS,the City of Okeechobee and the Firefighter employees are presently provided pension and certain other benefits under Ordinances of the City Okeechobee, and WHEREAS, it becomes necessary from time to time to amend said ordinances in order to clarify or restate certain provisions of the ordinance, or to enact amendments to comply with revised Federal regulations; and WHEREAS, the amendment of this ordinance to change the definition of actuarial equivalent, and to change the percentage rate that future payments are discounted for interest and mortality, will have no actuarial impact on the plan; and WHEREAS, such changes are recommended by the Pension Board of Trustee's upon the advise of the plan's Actuary. NOW THEREFORE, be it ordained before the City Council of the City of Okeechobee, Florida; presented at a duly advertised public meeting; and passed by majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City: SECTION 1: That the City of Okeechobee Municipal Firefighters' Pension Fund, adopted pursuant to Ordinance No. 1055, is hereby amended by amending Section 1, Definitions, to amend the definition of"Actuarial Equivalent," to read as follows: Actuarial Equivalent means that any benefit payable under the terms of this System in a form other than the normal form of benefit shall have the same actuarial present value on the date payment commences as the normal form of benefit. For purposes of establishing the actuarial present value of any form of payment other than a lump sum distribution, all future payments shall be discounted for interest and mortality by using-eigM seven percent (8 7%) interest and the 1983 Group Annuity Mortality Table for Ma 1994 Group Annuity Mortality Table. This definition may only be amended by the City pursuant to the recommendation of the Board using assumptions adopted by the Board with the advice of the plan's actuary, such that actuarial assumptions are not subject to City discretion. SECTION 2: Specific authority is hereby granted to codify and incorporate this Ordinance in the existing Code of Ordinances of the City of Okeechobee. SECTION 3: All Ordinances or parts of Ordinances in conflict herewith be and the same are hereby repealed. SECTION 4: 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 5: That this Ordinance shall become effective upon adoption. INTRODUCED on first reading and set for public hearing this t'' day of March, 4012. es E. Kirk, Mayor ATTEST:, -, (—X C"I Lane G miotea, City Clerk Ordinance No. 1084 - Page 1 of 2 PASSED AND ADOPTED after Second and Final Public ing public hearing this 3`d d" of April, 2012. J s E. Kirk, Mayor ATT T: a Lane GaMi6lea, City G4erk APPROVED FOR L AL FFICIENCY: { John R. Cook, City Attorney Ordinance No. 1084 - Page 2 of 2 DEPARTMENT OF MANAGEMENT RICK sc°Tr SERVICES J°HN P.MILES Governor Secretary March 27, 2012 Ms. Lane Gamiotia, City Clerk City of Okeechobee 55 S.E. Third Avenue Okeechobee, FL 34974-2903 RE: Notification of Receipt Dear Ms. Gamiotia: This letter acknowledges receipt of the following items: • March 13, 2012 Actuarial Impact Statement for the City of Okeechobee Employees' and Utility Authority Employees' Retirement System, prepared by Gabriel Roeder Smith & Company • Ordinance No. 1082 • January 13, 2012 Actuarial Impact Statement for the City of Okeechobee Police Officers' Pension Plan and Trust Agreement, prepared by Gabriel Roeder Smith & Company • Ordinance 1083 • March 13, 2012 Actuarial Impact Statement for the City of Okeechobee Municipal Firefighters' Pension Fund, prepared by Gabriel Roeder Smith & Company • Ordinance 1084 Upon further review of this material, you will be notified if additional information is needed. Please feel free to contact our office with any questions or concerns you may have. You may also contact me by e-mail, if more convenient. Sincerely, Barbara Lorberg Staff Assistant Bureau of Local Retirement Systems barbara.lorberg(cDdms.myflorida.com /bl Department of Management Services I Division of Retirement I Bureau of Local Retirement Systems P.O. Box 9000 1 Tallahassee, Florida 32315-9000 Toll Free: 877-738-5622 1 Tel: 850-488-2784 1 Fax:850-921-2161 1 Web: hftp://frs.myflorida.com