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06-1203 Pension Board IRS Changes
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06-1203 Pension Board IRS Changes
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10/23/2006 2:40:07 PM
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10/23/2006 2:40:07 PM
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City Clerk
City Clerk - Doc Type
Ordinances
City Clerk - Date
7/24/2006
Doc Number
06-1203
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<br />completion of a written election to receive a cash lump sum or to rollover the lump sum amount on <br /> <br /> <br />forms designated bv the Board. Upon return of a Member's Accumulated Contributions, all of his <br /> <br /> <br />rights and benefits under the System are forfeited and terminated. Upon any reemployment, a Police <br /> <br /> <br />Officer or Firefighter shall not receive credit for the years and fractional parts of years of service for <br /> <br /> <br />which he has withdrawn his Accumulated Contributions from the Fund, unless the Police Officer <br /> <br /> <br />or Firefighter repays into the Fund the contributions he has withdrawn, with interest, as determined <br /> <br /> <br />by the Board, within ninety (90) days after his reemployment. <br /> <br /> <br />The years or fractional parts of a year that a Member serves in the military service of the <br /> <br /> <br />Armed Forces of the United States, the United States Merchant Marine or the United States Coast <br /> <br /> <br />Guard, voluntarily or involuntarily, after separation from employment as a Police Officer or <br /> <br /> <br />Firefighter with the City to perform training or service, shall be added to his years of Credited <br /> <br /> <br />Service for all purposes, including vesting, provided that: <br /> <br /> <br />A. The Member must return to his employment as a Police Officer or Firefighter <br /> <br /> <br />within one (1) year from the earlier of the date of his military discharge or his <br /> <br /> <br />release from active service. <br /> <br /> <br />B. The Member is entitled to reemployment under the proVISIOns of the <br /> <br /> <br />Uniformed Services Employment and Reemployment Rights Act (USERRA), <br /> <br />(P.L.103-353). <br /> <br /> <br />C. The maximum credit for military service pursuant to this paragraph shall be <br /> <br /> <br />five (5) years. <br /> <br /> <br />SECTION 2: That Chapter 62, Personnel, Article xvrn, Police Officers' and Firefighters' <br /> <br /> <br />Pension Plan, of the City of Casselberry Code of Ordinances, is hereby amended by amending <br /> <br /> <br />Section 62-490, Optional Forms of Benefits, subsection 1.B., to read as follows: <br /> <br />SECTION 62-490. OPTIONAL FORMS OF BENEFITS. <br /> <br /> <br />1. In lieu of the amount and form of retirement income payable in the event of normal <br /> <br /> <br />or early retirement as specified herein, a Member, upon written request to the Board, may elect to <br /> <br />receive a retirement income or benefit of equivalent actuarial value payable in accordance with one <br /> <br />of the following options: <br /> <br />2 <br />
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