2019-08-06 Ex 04t,
Law Offices COPY
Christiansen & Dehlner, P.A.
63 Sarasota Center Blvd. Suite 107 Sarasota, Florida 34240 * 941-377,ZZOO • Fax 941.377.4848
January 17, 2019
Ms. Kyle Tintle
City of Okeechobee Municipal Firefighters" Pension Fund
c/o Pension Resource Center
4360 Northlake Blvd,
Palm Beach Gardens, Florida 33410
Re: City of Okeechobee Municipal Firefighters` Pension Fund - Proposed Ordinance
Dear Kyle:
As previously discussed with the Board, enclosed please find a proposed ordinance
.amending the City of Okeechobee Municipal Firefighters` Pension Fund. With changes to the
Internal Revenue Code (IRC) and its associated Regulations, as well as guidance from the Internal
Revenue Service (IRS) and recent litigation, the following amendments to the pension plan are
proposed:
1. Section 8, Disability, is being amended to more clearly identify those individuals who
may be eligible to apply for a disability pension in the event that they have resigned
or their employment. is terminated. This clarification does not change the way in
which this provision has been applied or interprefed in the past. This change is being
made because the current language has been challenged in litigation as being unclear
and has resulted in unintended application of the language. Therecommended change
clarifies the language with no change in the intended application. Subsection 7.,
Benefit Offsets, is also being amended to clearly identify the new minimum benefit
accrual rate of 2.75%, as provided for in Chapters 175 and 185, Florida Statutes.
-__2.,-_..-Section-.1.7, Miscellaneous Provisions, is being amended to add subsection 14.,
Missing Benefit Recipients. This provision is in accordance with a recent IRS
Programs Compliance Memorandum that requires plans to have an approved method
for locating terminated individuals who are due benefits from the plan,
A proposed amendment to the Operating Rules and Procedures, outlining the
specifics of this procedure is also being provided fox the Board's consideration.
RRIVED
JAN 24 2019
BY- ,..��
Ms. Kyle Tintle
January 17, 2019
Page 2
3. Section 28, Deferred Retirement Option Plan, isbeing amended to remove subsection
6.H., Prevention of Escheat and re -number the remaining subsections. The
information contained in this subsection is being expanded in accordance with IRS
guidance and moved to the Miscellaneous Provisions Section of the Plan where it
will apply to all benefit recipients rather than just DROP recipients.
4. Section 29, Reemployment After Retirement, is being amended to make several
changes as required by the Internal Revenue Code to satisfy the qualification
requirements applicable to the reemployment of a disability retiree. Additional
changes have been made to clarify reemployment after receipt of early retirement
benefits.
5. Section 30, Supplemental Benefit Component for Special Benefits; Chapter 175
Share Accounts, is being amended to provide that the City shall pay the
Administrative expenses of the Share Plan.
By copy of this letter to the Board's actuary, Gabriel, Roeder, Smith and Company, I am
requesting that they provide you with a letter indicating that there is no cost associated with the
adoption of this ordinance.
Please provide copies ofthese documents to eachrnember ofthe Board for review at the next
meeting.
Yours very truly,
H. Lee Dehner
HLDIksh
enclosure
cc: Melissa Moscovitz, with enclosure
February 1, 2019
Ms. Kyle Tintle
Resource Centers, LLC
4360 Northlake Blvd
Suite 206
Palm Beach Gardens, Florida 33410
Re: City of Okeechobee Firefighters’ Pension Fund
Actuarial Impact Statement
Dear Kyle:
As requested by H. Lee Dehner, Esq., we have performed an actuarial review of the proposed
Ordinance (copy attached).
Based upon our review, the proposed Ordinance:
Clarifies eligibility for disability benefits.
Amends the Fund to update the minimum benefit accrual rate to 2.75% for in-line-of
duty disability benefits as provided in Florida Statute Chapter 175. Current benefit
accrual rate is 3.00%.
Amends the Fund to add a missing benefit recipient section to comply with to comply
with the Internal Revenue Code (IRC).
Amends reemployment after retirement to comply with the IRC.
Shifts administrative expenses for the Share Plan from the members to the City – as
of September 30, 2017 the annual administrative expenses for the Share Plan were
$2,000.
Provides for codification.
Provides for severability.
Repeals all Ordinances or parts of Ordinances in conflict herewith.
Provides for an effective date.
In our opinion, based upon the actuarial assumptions and methods employed in the October
1, 2017 Actuarial Valuation, the proposed Ordinance is a no cost Ordinance under our
understanding of State minimum funding requirements.
We understand the Board’s intent for the administrative expenses to be paid by the City
prospectively. Please clarify how administrative expenses will be allocated for the September
30, 2018 Share Plan allocation which has not been prepared yet.
Ms. Kyle Tintle
February 1, 2019
Page Two
Please provide a signed copy of the Ordinance upon adoption for our records.
If you should have any question concerning the above, please do not hesitate to contact us.
Sincerest regards,
Lawrence F. Wilson, A.S.A.
Senior Consultant and Actuary
Enclosure
cc: H. Lee Dehner, Esq.
Ordinance No. 1188 - Page 1 of 5
Language to be added is underlined.
Language to be deleted is struck through.
ORDINANCE NO. 1188
AN ORDINANCE OF THE CITY OF OKEECHOBEE FURTHER AMENDING THE CITY OF
OKEECHOBEE MUNICIPAL FIREFIGHTERS’ PENSION FUND, ADOPTED PURSUANT TO
ORDINANCE 889, AS SUBSEQUENTLY AMENDED; AMENDING SECTION 8,
DISABILITY; AMENDING SECTION 17, MISCELLANEOUS PROVISIONS; AMENDING
SECTION 28, DEFERRED RETIREMENT OPTION PLAN; AMENDING SECTION 29,
REEMPLOYMENT AFTER RETIREMENT; AMENDING SECTION 30, SUPPLEMENTAL
BENEFIT COMPONENT FOR EXTRA BENEFITS; CHAPTER 175 SHARE ACCOUNTS;
PROVIDING FOR CODIFICATION; PROVIDING FOR SEVERABILITY OF PROVISIONS;
REPEALING ALL ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City of Okeechobee Firefighter employees are presently provided pension and certain other
benefits under Ordinances of the City of 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.
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. 889, as subsequently amended, is hereby further amended by amending Section 8, Disability,
subsection 1., Disability Benefits In-Line of Duty, and subsection 3., Disability Benefits Not-in-Line of Duty,
subsection 7, Benefit Offset and adding subsection 8., Eligibility for Disability Benefits, to read as follows:
1. Disability Benefits In-Line of Duty.
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 Firefighter, which disability was directly caused by the performance of his duty as
a Firefighter, shall, upon establishing the same to the satisfaction of the Board, be entitled to a
monthly pension equal to three percent (3%) of his Average Final Compensation multiplied by the total
years of Credited Service, but in any event, the minimum amoun t paid to the Member shall be forty-
two percent (42%) of the Average Final Compensation of the Member. Terminated persons, either
vested or non-vested, are not eligible for disability benefits. Notwithstanding the previous sentence, if
a Member is terminated by the City for medical reasons, the terminated person may apply for a
disability benefit if the application is filed with the Board within thirty (30) days from the date of
termination. If a timely application is received, it shall be processed and the terminated person shall
be eligible to receive a disability benefit if the Board otherwise determines that he is totally and
permanently disabled as provided for above. Eligibility requirements for disability benefits are set forth
in subsection 8., below.
* * * * *
3. Disability Benefits Not-in-Line of Duty.
Any Member with five (5) or more years of Credited Service who shall become totally and
permanently disabled to the extent that he is unable, by reason of a medically determinable physic al
or mental impairment, to render useful and efficient service as a Firefighter, which disability is not
directly caused by the performance of his duties as a Firefighter shall, upon establishing the same to
the satisfaction of the Board, be entitled to a monthly pension equal to the greater of (i) or (ii) where (i)
is two percent (2%) of Average Final Compensation multiplied by the total years of Credited Service
and (ii) is a benefit determined in the same manner as for early retirement as set forth in S ection 6,
subsection 4B, providing for an actuarial reduction. In any event, the minimum amount paid to the
Member shall be twenty-five percent (25%) of his Average Final Compensation. Terminated persons,
either vested or non-vested, are not eligible for disability benefits. Notwithstanding the previous
sentence, if a Member is terminated by the City for medical reasons, the terminated person may apply
for a disability benefit if the application is filed with the Board within thirty (30) days from the da te of
termination. If a timely application is received, it shall be processed and the terminated person shall
be eligible to receive a disability benefit if the Board otherwise determines that he is totally and
permanently disabled as provided for above. Eligibility requirements for disability benefits are set forth
in subsection 8., below.
* * * * *
Ordinance No. 1188 - Page 2 of 5
Language to be added is underlined.
Language to be deleted is struck through.
7. Benefit Offsets.
When a Retiree is receiving a disability pension and workers' compensation benefits pursuant
to Florida Statute Chapter 440, for the same disability, and the total monthly benefits received from
both exceed 100% of the Member's average monthly wage, as defined in Chapter 440, Florida
Statutes, the disability pension benefit shall be reduced so that the total monthly amount receive d by
the Retiree does not exceed 100% of such average monthly wage. The amount of any lump sum
workers' compensation payment shall be converted to an equivalent monthly benefit payable for ten
(10) Years Certain by dividing the lump sum amount by 83.9692. Notwithstanding the foregoing, in no
event shall the disability pension benefit be reduced below the greater of forty -two percent (42%) of
Average Final Compensation or two and three quarters percent (2.75%) of Average Final
Compensation times years of Credited Service.
8. Eligibility for Disability Benefits.
Subject to 8.(4) below, only active Members of the System on the date the Board determines
entitlement to a disability benefit are eligible for disability benefits.
(1) Terminated persons, either vested or non-vested, are not eligible for disability
benefits.
(2) If a Member voluntarily terminates his employment, either before or after filing an
application for disability benefits, he is not eligible for disability benefits.
(3) If a Member is terminated by the City for any reason other than for medical reasons,
either before or after he files an application for disability benefits, he is not eligible for
disability benefits.
(4) The only exception to (1) above is:
a. If the Member is terminated by the City for medical reasons and he has
already applied for disability benefits before the medical termination, or;
b. If the Member is terminated by the City for medical reasons and he applies
within 30 days after the medical termination date.
If either (4)a., or (4)b. above applies, the Member's application will be processed and
fully considered by the Board.
SECTION 2: That the City of Okeechobee Municipal Firefighters’ Pension Fund, adopted pursuant to
Ordinance No. 889, as subsequently amended, is hereby further amended by amending Section 17,
Miscellaneous Provisions, adding subsection 10., to read as follows:
* * * * *
10. Missing Benefit Recipients.
The System shall follow the procedures outlined in the IRS Employee Plans Compliance
Resolution System (EPCRS) Program and other applicable IRS guidance to locate any missing
individuals to whom a full unreduced benefit payment is due and if, at the conclusion of such efforts,
the individual cannot be located, the existing procedure of cancelling payments otherwise due
(provided that, if the individual is later located, the benefits due shall be paid) will apply.
SECTION 3: That the City of Okeechobee Municipal Firefighters’ Pension Fund, adopted pursuant to
Ordinance No. 889, as subsequently amended, is hereby further amended by amending Section 28, Deferred
Retirement Option Plan, deleting subsection 6.H. Prevention of Escheat and renumbering the remaining
subsections, to read as follows:
6. General Provisions.
* * * * *
H. Prevention of Escheat.
If the Board cannot ascertain the whereabouts of any person to
whom a payment is due under the DROP, the Board may, no earlier than three (3)
years from the date such payment is due, mail a notice of such due and owing
payment to the last known address of such person, as shown on the records of the
Board or the City. If such person has not made written claim therefor within three (3)
months of the date of the mailing, the Board may, if it so elects and upon receiv ing
advice from counsel to the System, direct that such payment and all remaining
payments otherwise due such person be canceled on the records of the System.
Upon such cancellation, the System shall have no further liability therefor except that,
in the event such person or his Beneficiary later notifies the Board of his whereabouts
Ordinance No. 1188 - Page 3 of 5
Language to be added is underlined.
Language to be deleted is struck through.
and requests the payment or payments due to him under the DROP, the amount so
applied shall be paid to him in accordance with the provisions of the DROP.
I H. Written Elections, Notification.
(1) Any elections, notifications or designations made by a Member pursuant to
the provisions of the DROP shall be made in writing and filed with the Board
in a time and manner determined by the Board under rules uniformly
applicable to all employees similarly situated. The Board reserves the right to
change from time to time the manner for making notifications, elections or
designations by Members under the DROP if it determines after due
deliberation that such action is justified in that it improves the administration
of the DROP. In the event of a conflict between the provisions for making an
election, notification or designation set forth in the DROP and such new
administrative procedures, those new administrative procedures sha ll prevail.
(2) Each Member or Retiree who has a DROP Account shall be responsible for
furnishing the Board with his current address and any subsequent changes in
his address. Any notice required to be given to a Member or Retiree
hereunder shall be deemed given if directed to him at the last such address
given to the Board and mailed by registered or certified United States mail. If
any check mailed by registered or certified United States mail to such
address is returned, mailing of checks will be suspended until such time as
the Member or Retiree notifies the Board of his address.
J I. Benefits Not Guaranteed.
All benefits payable to a Member from the DROP shall be paid only from the assets of
the Member's DROP Account and neither the City nor the Board shall have any duty
or liability to furnish the DROP with any funds, securities or other assets except to the
extent required by any applicable law.
K J. Construction.
(1) The DROP shall be construed, regulated and administered under the laws of
Florida, except where other applicable law controls.
(2) The titles and headings of the subsections in this Section 28 are for
convenience only. In the case of ambiguity or inconsistency, the text rather
than the titles or headings shall control.
L K. Forfeiture of Retirement Benefits.
Nothing in this Section shall be construed to remove DROP participants from the
application of any forfeiture provisions applicable to the System. DROP participants
shall be subject to forfeiture of all retirement benefits, including DROP benefits.
M L. Effect of DROP Participation on Employment.
Participation in the DROP is not a guarantee of employment and DROP participants
shall be subject to the same employment standards and policies that are applic able to
employees who are not DROP participants.
SECTION 4: That the City of Okeechobee Municipal Firefighters’ Pension Fund, adopted pursuant to
Ordinance No. 889, as subsequently amended, is hereby further amended by amending Section 29,
Reemployment After Retirement, to read as follows:
SECTION 29. REEMPLOYMENT AFTER RETIREMENT.
1. Any retiree under this system, except for disability retirement as previously provided
for, may be reemployed by any public or private employer, except the City, and may receive
compensation from that employment without limiting or restricting in any way the retirement benefits
payable under this System. Notwithstanding the previous sentence, reemployment by the City shall
be subject to the limitations set forth in this Section.
2. After Normal Retirement. Any Retiree who is retired under normal (or early)
retirement pursuant to this System and who is reemployed as a Firefighter and, by virtue of that
reemployment, is eligible to participate in this System, shall upon be ing reemployed, discontinue
receipt of benefits. Upon reemployment, the Member Retiree shall be deemed to be fully vested and
the additional Credited Service accrued during the subsequent employment period shall be used in
computing a second benefit amount attributable to the subsequent employment period, which benefit
Ordinance No. 1188 - Page 4 of 5
Language to be added is underlined.
Language to be deleted is struck through.
amount shall be added to the benefit determined upon the initial retirement to determine the total
benefit payable upon final Retirement. Calculations of benefits upon Retirement shall be b ased upon
the benefit accrual rate, Average Final Compensation, and Credited Service (and early retirement
reduction factor, if applicable) as of that date and the retirement benefit amount for any subsequent
employment period shall be based upon the bene fit accrual rate, Average Final Compensation (based
only on the subsequent employment period and not including any period of DROP participation ), and
Credited Service (and early retirement reduction factor, if applicable) as of the date of subsequent
retirement. The amount of any death or disability benefit received during a subsequent period of
employment shall be reduced by the amount of accrued benefit eligible to be paid for a prior period of
employment. The optional form of benefit and any joint pensioner selected upon initial retirement shall
not be subject to change upon subsequent retirement except as otherwise provided herein, but the
retiree Member may select a different optional form and joint pensioner applicable only to the
subsequent retirement benefit.
3 Any Retiree who is retired under normal retirement pursuant to this System who is
reemployed by the City in a position other than as a Firefighter after that Retirement and, by virtue of
that reemployment is ineligible to participate in th is system, shall upon being reemployed, during the
period of reemployment, continue receipt of benefits for the period of any subsequent employment
period. Former DROP participants shall begin receipt of benefits under these circumstances.
4. After Early Retirement. Any Retiree who is retired under early retirement pursuant to
this System and who subsequently becomes an employee of the City in any capacity, shall
discontinue receipt of benefits from the System. If the reemployed person, by virtue of his that
reemployment, the Retiree is eligible to participate in this System, that person the Retiree shall accrue
a second benefit as provided for in subsection 2. above and benefit payments shall remain suspended
during any such subsequent employment period . If the reemployed person is not eligible to participate
in this System, that person's pension benefit payments shall be suspended until the earlier of
termination of employment or such time as the reemployed retiree reaches the date that he would
have been eligible for normal retirement under this system had he continued employment and not
elected early retirement. “Normal retirement” as used in this subsection shall be the current normal
retirement date provided for under this system. be deemed to be fully vested and the additional
Credited Service accrued during the subsequent employment period shall be used in computing a
second benefit amount attributable to the subsequent employment period, which benefit amount shall
be added to the benefit determined upon the initial retirement to determine the total benefit payable
upon final Retirement. Calculations of benefits upon retirement shall be based upon the benefit
accrual rate, Average Final Compensation, Credited Service and early retirement reduction factor as
of that date and the retirement benefit amount for any subsequent employment period shall be based
upon the benefit accrual rate, Average Final Compensation (based only on the subsequent
employment period), and Credited Service as of the date of subsequent retirement The amount of any
death or disability benefit received as a result of a subsequent period of employment shall be reduced
by the amount of accrued benefit eligible to be paid for a prior period of employment. The optional
form of benefit and any joint pensioner selected upon initial retirement shall not be subject to change
upon subsequent retirement except as otherwise provided herein, but the member may select a
different optional form and joint pensioner applicable to the subseque nt retirement benefit. Retirement
pursuant to an early retirement incentive program shall be deemed early retirement for purposes of
this Section if the Member was permitted to retire prior to the customary retirement date provided for in
the System at the time of retirement.
5. After Disability Retirement.
A. Subject to paragraph B. below, any Retiree who is retired under Section 8., Disability
(“disability retiree”), may, subject to subsection 5., Physical Examination
Requirement, of that section, be reemployed by any public or private employer, and
may receive compensation from that employment without limiting or restricting in any
way, the retirement benefits payable under this system.
B. Any disability Retiree who subsequently becomes an employee of the City in any
capacity, except as a Firefighter, shall discontinue receipt of disability benefits from
the system for the period of any such employment.
C. If a disability Retiree is reemployed as a Firefighter for the City, his disability benef it
shall cease and Section 8, subsection 5. shall apply.
5 6. Reemployment of Terminated Vested Persons. Reemployed terminated vested persons shall
not be subject to the provisions of this section until such time as they begin to actually receive benefi ts. Upon
receipt of benefits, terminated vested persons shall be treated as normal or early retirees for purposes of
applying the provisions of this section and their status as an early or normal retiree shall be determined by the
date they elect to begin to receive their benefit.
Ordinance No. 1188 - Page 5 of 5
Language to be added is underlined.
Language to be deleted is struck through.
6 7. DROP Participants. Members or rRetirees who are or were in the Deferred Retirement Option
Plan shall, following termination of employment after DROP participation, have the options provided for in this
section for reemployment.
SECTION 5: That the City of Okeechobee Municipal Firefighters’ Pension Fund, adopted pursuant to
Ordinance No. 889, as subsequently amended, is hereby further amended by amending Section 30,
Supplemental Benefit Component for Extra Benefits; Chapte r 175 Share Accounts, deleting subsection 3.C.,
Allocation of Costs, Fees and Expenses and renaming subsections 3.C. through 3.D., to read as follows:
* * * * *
3. C. Allocation of Costs, Fees and Expenses.
On each valuation date, each individual Member Share Account shall be adjusted to
allocate its pro rata share of the costs, fees and expenses of administration of the
Share Plan. These fees shall be allocated to each individual Member Share Account
on a proportionate basis taking the costs, fees and expenses of administration of the
Share Plan as a whole multiplied by a fraction, the numerator of which is the total
assets in each individual Member Share Account (after adding the annual investment
gain or loss) and the denominator of which is the total assets of the fund as a whole
as of the same date.
D C. No Right to Allocation.
The fact of allocation or credit of an allocation to a Member's Share Account by the
Board shall not vest in any Member, any right, title, or interest in the asset s of the
trust or in the Chapter 175, Florida Statutes, tax revenues except at the time or times,
to the extent, and subject to the terms and conditions provided in this Section.
E D. Members and DROP participant shall be provided annual statements setting forth
their share account balance as of the end of the Plan Year.
* * * * *
SECTION 6: Specific authority is hereby granted to codify and incorporate this Ordinance in the existing Code
of Ordinances of the City of Okeechobee.
SECTION 7: All Ordinances or parts of Ordinances in conflict herewith 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, admini strative 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.
INTRODUCED on First Reading and set for Final Public Hearing this 16th day of July, 2019.
Dowling R. Watford, Jr., Mayor
ATTEST:
Lane Gamiotea, CMC, City Clerk
PASSED AND ADOPTED after Second Reading and Final Public Hearing this 6th day of August, 2019.
Dowling R. Watford, Jr., Mayor
ATTEST:
Lane Gamiotea, CMC, City Clerk
APPROVED FOR LEGAL SUFFICIENCY:
John R. Cook, City Attorney
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of advertisement, and affiant further says that she has neither
paid nor promised any person, firm or corporation any discount,
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advertisement for publication in the said newspaper.
Katrina Elsken
Sworn to and subscribed before me this
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