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23-1584 Pension Plan Amendments
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23-1584 Pension Plan Amendments
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8/10/2023 12:50:09 PM
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7/25/2023 4:40:58 PM
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City Clerk
City Clerk - Doc Type
Ordinances
City Clerk - Date
7/24/2023
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SECTION III: That Chapter 62, Pensions and Retirement, Article I, Police Officers' and <br />Firefighters' Pension Plan, of the Code of Ordinances of the City of Casselberry, is hereby amended <br />by amending Section 62-2016, Minimum Distribution of Benefits, subsections (b)(1) and (b)(2)a., <br />to read as follows: <br />(b) (1) Required Beginning Date. <br />(2) <br />a. The Member's entire interest will be distributed, or begin to be distributed, to <br />the Member no later than the Member's required beginning date. F'ef <br />Membef whe attains age seventy and one half (70 1,�) pfief to januaf-y-4, <br />following the latef of (i) the ealendar yeaf in whieh the Member attains age <br />seventy and ene half (7 0 ',,/z) of (ii) the ealendaf yeaf in whieh the Meffibe <br />terminates ernployment with the Gity-oi-County, i vi—a-rrrcrrrvci--vviz6-ztttain9 <br />age seventy and one half (70 ' The Member's <br />required beginning date is April 1 of the calendar year following the later of (i) <br />the calendar year in which the Member attains the <br />applicable age or (ii) the calendar year in which the Member terminates <br />employment with the City or County. <br />h. Applicable age. <br />1. For a member who attained age 70'/2 before December 31 2019 the <br />applicable age is 70'/2. <br />2. For a member who attained age 72 before January 1 2023 the <br />applicable age is 72. <br />3. For a member who attains age 72 after December 31 2022 the <br />applicable age as defined in Code Section 401(1)(9)(C)(v). <br />a. If the Member's surviving spouse is the Member's sole designated <br />beneficiary, then distributions to the surviving spouse will begin by <br />December 31 of the calendar year immediately following the calendar year <br />in which the Member died, or by a date on or before December 31 of the <br />calendar year in which the Member would have attained age 701,x, (or -age 72 <br />for a rnembef whowould have attained age 701,� after Deeember 31, 2019)4 <br />later the applicable age, as the surviving spouse elects. Effective for <br />calendar years beginning after December 31 2023 a surviving spouse who <br />is the member's sole designated beneficiary may elect to be treated as if the <br />surviving spouse were the employee as provided under Code Section <br />401(a)(9)(B) iv), <br />
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