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HomeMy WebLinkAboutOrdinance 11126ORDINANCE NO. ~~/~~ AN ORDINANCE AMENDING ORDINANCE NOS. 2999, 4060, 4250, 4304, 4354, 4430, 4860, 4861, 4873, 4875, 5226, 5259, 6393, 6556, 7056, 7317, 7875, 8674, 8843, 9247, 9532, 10081, 10291, 10369, 10385, 10564, 10607, AND 10679, CODIFIED AS CHAPTER 2, ARTICLE VI, DIVISION 1, ENTITLED "EMPLOYEES' RETIREMENT FUND", OF THE CODE OF THE CITY OF FORT WORTH (1986), AS AMENDED, WHICH ORDINANCES ESTABLISH AND PROVIDE FOR A RETIREMENT SYSTEM, RETIREMENT PLAN AND BENEFITS THEREUNDER FOR EMPLOYEES OF THE CITY OF FORT WORTH, PROVIDING THAT REGULAR CITY EMPLOYEES BECOME MEMBERS ON FIRST DAY WORKED; PROVIDING THAT EARNED INCOME SHALL NOT INCLUDE DEFERRED COMPENSATION; AMENDING CREDITED SERVICE ALLOWANCE OF AUTHORIZED LEAVE, LAY-OFFS, AND MILITARY SERVICE, AMENDING THE DEFINITION OF DISABILITY TO REQUIRE ACCEPTANCE OF ANOTHER CITY POSITION IF QUALIFIED, WITH POSSIBLE WAGE DECREASE, AND TO GOVERN CONTINUANCE OF DISABILITY PENSIONS, PROVIDING FOR EXCLUSION OF COST OF LIVING INCREASES FROM EARNED INCOME FOR DISABILITY PENSION PURPOSES; DELETING THE ADMINISTRATIVE FEE CHARGED TO TERMINATING MEMBERS, PROVIDING DEATH BENEFITS TO DEPENDENTS OF A MEMBER TERMINATING UNDER THE RULE OF SIXTY-FIVE; PERMITTING TRUSTEES TO MAKE ALTERNATE BENEFIT PAYMENTS WHERE A DEPENDENT OR MEMBER IS UNABLE TO HANDLE MONEY, PROVIDING FOR TRUSTEE APPOINTMENT OF AN ACTUARY, PROVIDING FOR A VICE CHAIR, THE ELECTION OF ONE ADDITIONAL TRUSTEE BY RETIRED MEMBERS AND ADJUSTING FOR TIE AS WELL AS MAJORITY VOTES, PROVIDING RESIDENCY REQUIREMENTS FOR CERTAIN BOARD MEMBERS, PROVIDING FOR THE ROLE OF THE CITY ATTORNEY AND OUTSIDE COUNSEL, AMENDING TRUSTEES' FIDUCIARY STANDARD OF CARE, PROVIDING FOR FUND'S EXECUTIVE DIRECTOR TO BE APPOINTED BY TRUSTEES AND CONFIRMED BY CITY COUNCIL WITH SUPERVISION BY TRUSTEES, PROVIDING FOR FINAL BUDGET DETERMINATION AND POWER TO CONTRACT, CARRY OUT FUND BUSINESS, AND RULES, REGULATIONS AND PROCEDURES BY TRUSTEES, PROVIDING THAT QUALIFIED DOMESTIC RELATIONS ORDERS SHALL BE HONORED ACCORDING TO THE TEXAS GOVERNMENT CODE AND FEDERAL LAW, MAKING THIS ORDINANCE CUMULATIVE, PROVIDING FOR AMENDMENT HEREOF, PROVIDING A SEVERABILITY CLAUSE, PROVIDING FOR ENGROSSMENT AND ENROLLMENT, AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS. THAT THE ORDINANCE. ESTABLISHING A RETIREMENT SYSTEM, RETIREMENT PLAN AND BENEFITS THEREUNDER FOR EMPLOYEES OF THE CITY OF FORT WORTH IS HEREBY AMENDED AND REENACTED IN ITS ENTIRETY TO READ AS FOLLOWS. SECTION I PURPOSE AND HISTORY The Employees' Retirement Fund of the City of Fort Worth, Texas, was originally established by prior ordinance in 1945 The Fund is a defined benefit plan for the exclusive purpose of providing benefits for the employees of the City of Fort Worth, Texas. Acknowledgement is hereby made of the creation and establishment by prior Ordinance in 1945 of the "EMPLOYEES' RETIREMENT FUND OF THE CITY OF FORT WORTH, A TRUST", which fund is the same pension trust considered by the Supreme Court in City of Fort Worth v. Howerton, 149 Tex. 614, 236 S.W.2d 615 (1951), and further, which Trust was amended in 1963 pursuant to the adoption of Article 6243e-2, Revised Civil Statutes of Texas, which amending Article abolished the statutory Firemen's Relief and Retirement Fund in the City of Fort Worth. After the adoption of Article 6243e-2, abolishing the Firemen's Relief and Retirement Fund in the City of Fort Worth and authorizing the assets thereof to be transferred to the Employees' Retirement Fund of the City of Fort Worth, a Trust, the other employees of the City of Fort Worth voted to permit firemen to join the Trust Fund of the Employees' Retirement Fund of the City of Fort Worth. In 1963, all active firemen in the employ of the City became members of and "subject to all provisions of the Employees' Retirement Fund of the City of Fort Worth. Sec.2-201. DEFINITIONS. The following words, terms and phrases, when used in this Ordinance, as amended, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning. The masculine pronouns, wherever used herein, shall include both male and female persons. A. "Actuarial tables" shall mean such tables of mortality, interest rates, turnover discounts, salary scales, etc., as shall be used by the Actuary with approval of the Board. -2- B. "Actuary" shall mean the individual or organization retained by the Board to provide actuarial evaluations of the Fund. C. "Annual Additions" shall mean the sum of the following amounts credited to a member's account or accounts under any Defined Contribution Plan or plans maintained by the City for the calendar year• 1. City contributions; and 2. member contributions, other than rollover contributions from a plan maintained by an employer other than the City; and 3. forfeitures; and 4. amounts allocated after March 31, 1984, to an individual medical account (if any were to be established), as defined in section 415(1)(2) of the Code, that is part of a pension or annuity plan maintained by the City. The amounts described in Paragraph (4} are not annual additions for the purpose of computing the percentage limitation described in Sec. 2-208.C.1. Furthermore, nothing in Paragraph (4) shall be construed as requiring the payment of any medical benefits from the Fund unless and until an amendment to the Fund to provide such benefits has been duly made and approved by the Internal Revenue Service. For any calendar year beginning prior to January 1, 1987, only that portion of member contributions equal to the lesser of member contributions in excess of six percent (6%) of 415 compensation or one-half (1i2) of member contributions shall be considered an annual addition. All member contributions to the Fund or any other qualified Defined Benefit Plan maintained by the City after December 31, 1986, are treated as annual additions. D "Annual Benefit" shall mean the aggregate benefit attributable to City contributions payable annually under the terms of the Fund exclusive of any benefit not required to be considered for purposes of applying the limitations of section 415 of the Code to the Fund, payable in the form of a straight life annuity commencing at age sixty-two (62) with no ancillary benefits. In computing the limitations under the Fund, the annual benefit is adjusted to the equivalent of such straight life annuity pursuant to Sec. 2-208.C.1. E. "Base Pension" shall have the meaning set forth in Sec. 2-208.A. -3- F. 'Beneficiary' shall mean any person in receipt of a Retirement Benefit or any other benefit provided under this Ordinance. G 'Board" shall mean the Board of Trustees of the Employees' Retirement Fund of the City of Fort Worth, Texas. H. "City" shall mean the City of Fort Worth, Texas. I. "Code" shall mean the United States Internal Revenue Code of 1986, as amended, and any successor thereof. J "Compensation Base" shall have the meaning set forth in Sec. 2-207. K. "Credited Service" shall mean the number of years (treating each complete month of service as one-twelfth of a year) in which an employee has participated in the Employees' Retirement Fund of the City of Fort Worth, Texas, including unused accumulated sick leave and major medical leave pursuant to Sec. 2-205.B. Service for fifteen (15) or more calendar days in any month shall constitute a complete month of service; service for less than fifteen (15) calendar days in any month shall constitute a complete month of absence. L. 'Defined Benefit Plan" shall mean a defined benefit plan as defined in ERISA Section 3(35). M. "Defined Contnbution Plan" shall mean a defined contribution plan as defined in ERISA Section 3(34). N "Earned Income" shall mean, for purposes of Sec. 2-209, those wages, salaries, tips, commissions, monetary bonuses or professional fees, and other amounts received as compensation for personal services actually rendered, including any compensation deferred under a deferred compensation program. O. "Earnings" shall mean the base hourly rate of pay actually paid to an employee by the City for services rendered to the City dunng a calendar year plus overtime, acting, assignment, holiday, longevity, educational incentive, safety award, incentive and shift differential pay, as reported on the employee's W-2 form. Regardless of the fact that the following payments may be shown upon an employee's W-2 form, earnings shall not include: (1) any non-salary allowance (such as uniform reimbursement, automobile usage and mileage, etc.) and (2) lump sum payments received at time of termination for unused vacation leave, sick leave and personal leave. However, an employee -4- participating in aCity-sponsored deferred compensation plan shall have the ar'ri6unt of any deferred compensation credited to that employee during the calendar year added to earnings reported on the employee's W-2 form to arrive at total earnings for Retirement Fund matters. Notwnthstanding the foregoing, earnings in excess of $200,000, if any (or such other amounts as may be determined by taking into account the cost-of-living adjustment provided under section 401(a) (17) of the Code), shall be disregarded for all purposes of this Ordinance. P "Employee Members" shall include all regular employees of the City of Fort Worth starting on their first day of work, provided that the following employees shall not be eligible for participation in the Retirement Fund. ' 1. Elective officers and non-salaried, appointive members of administrative boards and commissions, except employee members of boards or commissions; 2. Persons employed under contract for a definite period or for performance of a particular, special service; 3. Employees serving on a part-time basis of less than one-half time; 4 Employees who are paid in part by the County, State or other governmental agency, and only in part by the City; and 5 Persons carried on the payroll as temporary employees. Whether or not any employee is a temporary or permanent employee shall be determined by the record of the appointment. Any employee, department head or any other interested person may appeal to the Board for a determination as to any person's eligibility to become a member of the Fund. The Board's decision will be final. Q "FRIBA" shall mean the Employee Retirement Income Security Act of 1974, as amended, and any successor thereof. R. "Executive Director" shall mean the individual appointed by the Board, subject to the approval of the City Council, to supervise the administrative affairs of the Fund and carry out the business of the Fund. -5- S. "Fiscal Year" shall mean the period from October 1st of one year through September 30th of the following year T. "415 Compensation" shall mean a member's wages, salaries, and other accounts received in connection with personal services actually rendered in the course of employment with the City during a calendar year, but shall not include: 1. contributions made by the City to a plan of deferred compensation, or simplified employee pension plan, to the extent such contributions are excludable from the member's gross income; 2. any distributions from a plan of deferred compensation regardless of whether such amounts are includable in the gross income of the member when distributed, except any amounts received by a member pursuant to an unfunded, non-qualified plan to the extent such amounts are includable in the gross income of the member; 3. other amounts that received special tax benefits, such as premiums for group term life insurance, to the extent that the premiums are not includable in the gross income of the member, or contributions made by the City, including contributions toward the purchase of an annuity described in section 403(b) of the Code (whether or not contributed pursuant to a salary reduction agreement and whether or not the amounts are actually excludable from the gross income of the member); and 4 for any calendar year beginning after December 31, 1988, compensation in excess of $200,000, adjusted in the manner permitted under section 415(d) of the Code. U "Fund" shall mean The Employees' Retirement Fund of the City of Fort Worth, Texas. V. "Legitimate Children" shall mean those children legitimate to their respective parent(s), as legitimacy is defined by the Texas Family Code and the Texas Probate Code, R.C.S. of Texas, as amended. W "Member's Account" shall mean any account or accounts established and maintained for an Employee Member with respect to the member's total interest in a Defined Contribution Plan or plans maintained by the City resulting from Annual Additions. -6- X. 'Net Earnings from Self-employment" shall constitute, for purposes of Sec. 2-209, the net earnings from self-employment as reflected upon the Internal Revenue Form Schedule SE and its successors, which schedule is attached to Internal Revenue Form 1040 and its successors. Y. 'Normal Retirement Date" shall have the meaning set forth in Sec. 2-206. Z. 'Price Index" shall mean the annual average for each year, ending September 30th, of the Consumer Pnce Index (all items -United States City Average) published monthly by the Bureau of Labor Statistics, U.S. Department of Labor, or its successor in function. AA. "Regular Interest" shall mean interest compounded biweekly which should equal but not exceed the effective annual rate of five and one- quarter percent (5-1/4%) computed on a calendar year basis on and after the effective date of this Ordinance. AB. "Retirement Benefit" shall mean a pension for life, as provided in the Ordinance, payable each year in twelve (12) equal monthly installments, beginning as of the date fixed by the Board in accordance with the provisions of this Ordinance. AC. 'Termination of Employment" shall mean complete severance of employment of any member as an employee of the City by any act or means except death, disability or retirement. AD "Vested" shall mean the rights accrued under this Ordinance by an Employee Member of the Fund who has been an Employee Member for five (5) years or more, or who has attained his retirement date as described in Sec. 2-206. Such rights shall also accrue to all members of the Fund at the time of termination of the Fund, at the time of any complete discontinuance of the City's contributions to the Fund, and to members affected at the time of any partial termination of the Fund, but only to the extent that the benefits of such members have been funded. -7- Sec. 2-202. MEMBERSHIP IN THE FUND. Membership in the Fund shall be a condition of employment for all permanent employees. Any existing physical condition at the time of entry into the Fund shall not be a basis for disability retirement prior to vesting. Sec. 2-203. MEMBERS' CONTRIBUTIONS. A. Commencing on the effective date of membership and continuing until the date of actual retirement or earlier termination of employment, each member shall contribute to the Fund five and sixty-seven one- hundredths percent (5.67%) of his Earnings. This contribution shall be made notwithstanding that the net compensation paid in cash to such member shall be reduced below the minimum wage prescribed by law By accepting employment with the City, each member shall be deemed to consent and agree to deductions made from his compensation; and payment to such member of compensation, less the deduction, shall constitute a full and complete discharge and acquittance of all claims and demands whatsoever far services rendered by such member during the period covered by such payment except as to the benefits provided for by the Fund. B. The members' contribution percentage provided for in this section may be raised at any time from five and sixty-seven one hundredths percent (5.67%) to a higher amount, as regulated by article 6243K, Revised Civil Statutes of Texas, as amended, upon a vote in favor of such raise by seventy-five percent (75%) of the members voting at an election called for that purpose by the Board, provided that such raise shall not be effective unless the City Council shall, by ordinance or resolution, also agree that the City shall increase its contribution to the Fund by at least an equal percentage increase. Sec. 2-204 CITY'S CONTRIBUTIONS. The City shall contribute to the Fund an amount to eight and fifty one- hundredths percent (8.50%) of the Earnings of members. Sec. 2-203 shall not limit the right of the City Council, through its budget appropriation, to contribute an additional amount over and above the members' contributions, in accordance with article 6243k, Revised Civil Statutes of Texas, as amended. -8- Sec. 2-205 CREDITED SERVICE. A. Service Breaks. Pension credits shall be granted for all Credited Service for which an Employee Member of the Fund receives employment compensation from the City, subject to the following regulations pertaining to service breaks: 1. Authorized service breaks of ninety (90) or less consecutive calendar days without pay shall not be deducted from Credited Service. 2. Except as provided below, periods of absence in excess of ninety (90) consecutive calendar days without pay shall be deducted from Credited Service, and no contributions shall be made by members or by the City during such periods. 3. An absence of any period shall be permitted without loss of pnor service credits, unless the member receives a distribution of his total contributions, plus Regular Interest; any period of absence shall cancel all prior service if the member receives a distribution of his total contributions, plus Regular Interest; however, if a member is absent, he may regain his prior service credits by repaying the total amount of all contributions withdrawn, plus Regular Interest thereon (at the Regular Interest rate in effect on the date of repayment) from the date of withdrawal to the date of repayment. 4. A member who is drafted, called to active duty or volunteers in times of national emergency for the Armed Forces of the United States shall be granted service credit for such absence for a period not to exceed four (4) years, provided such member resumes employment with the City within one hundred and twenty (120) consecutive calendar days after first becoming eligible for release to inactive duty or discharge, and provided further that any such member shall not have withdrawn his contributions to the Fund. B. Accumulated Sick Leave and Major Medical Leave. At retirement, a member shall have added to his Credited Service, as defined herein and subject to the provisions of Sec. 2-205.A, above, any hours or accumulated sick leave and/or unused major medical leave, as recorded in the official personnel records of the City, for -9- which that employee has not received compensation. For Credited Service puiposes, such accumulated sick leave hours and/or unused major medical leave for which a member has not received compensation shall be converted into months using the following formula: total number of hours accumulated uncompensated sick leave and/or unused major medical leave divided by the member's total scheduled hours of work for the year and multiplied by 12. The resulting product represents the number of months in whole numbers and/or a decimal fraction of a month; any whole number shall constitute that number of months to be added to Credited Service. If the resulting product contains a decimal value that is less than O.SO, then no addition to Credited Service shall be made with respect to such decimal value. The addition of such accumulated sick leave and/or unused major medical leave to Credited Service shall not be applied toward determination of retirement eligibility, but only toward calculation of retirement benefits. Sec. 2-206. NORMAL RETIREMENT DATE. A member shall be eligible for retirement on his Normal Retirement Date which shall be the last day of the month in which the earliest of the following occurs: A. the member's years of age and years of Credited Service total eighty (80); or B. the later of (i) the date on which the member reaches age sixty-five {65) or (ii) the fifth (Sth) anniversary of the date he became a member of the Fund. Sec. 2-207. COMPENSATION BASE FOR DETERMINING BENEFITS. Pension, death, disability and vested termination benefits shall be based upon the member's Compensation Base which shall mean the average Earnings which were paid to the member by the City far employment with the City during any five (S) calendar years in which he had the highest Earnings. Sec. 2-208. RETIREMENT PENSION A. Pension Commencing Upon Retirement. A vested member who retires after his Retirement Date and requests commencement of his pension shall receive an annual life pension, the amount of which shall be two and fifty one-hundredths percent (2.50%) of his Compensation Base multiplied by his total years of -10- Credited Service to date of actual retirement, payable on the first day of each mo~ith commencing with the month following the last month for which such member receives compensation from the City. For a retired member who was receiving pension benefits prior to January 1, 1991, Base Pension shall mean the pension benefits the member was receiving immediately prior to such date. For a member whose pension benefits commence January 1, 1991 or thereafter, Base Pension shall mean the pension benefits the member receives upon commencement of such benefits. B. Cost of Living Adjustment. Annually, effective January 1, 1991, and on the first day of each January thereafter, acost-of-living adjustment shall be made on all Base Pensions of all members of the Fund who have retired (including disability retirement), or to their survivors, by adjusting the amount of the Base Pension up or down by the amount of the change in the Price Index over the previous year, or by two percent (2%), whichever is smaller; provided that in no event shall any retired member's pension or any survivor's benefits be reduced below the Base Pension. To be eligible for acost-of-living adjustment for a particular year, either the member or any survivor must have been receiving benefits by September 30 of the prior year. C. Maximum Benefits. 1. Limitation of Annual Benefits. Notwithstanding any other provisions of this Ordinance, the maximum annual benefit payable in any calendar year to a member of the Fund shall not exceed the lesser of: a. $90,000; or b. one hundred percent (100%) of a member's 415 compensation averaged over the three consecutive calendar years, or the actual number of calendar years for a member whose total pension service is less than three consecutive calendar years, during which the member had the greatest aggregate 415 compensation from the City -11- 2. Reduction to be made first .from benefit paid by other In ans. Benefits provided to a member under the Fund and under any other defined benefit plan or plans maintained by the City shall be aggregated for purposes of determining whether the limitations in Sec. 2-208.C.1 are met. If the aggregate benefits payable from the Fund and any other defined benefit plan or plans maintained by the City would otherwise exceed those limitations, the reductions in benefits shall be made to the extent possible from the other plan or plans. 3 Adjustments Upon Retirement. a. If the annual benefit begins before a member attains age sixty-two (62), the $90,000 limitation, as adjusted, shall be reduced in a manner prescribed by the Secretary of the Treasury However; such adjustment shall not reduce the member's annual benefit below $75,000, if such member's benefit begins after fifty-five (55), or the actuarial equivalent of such $75,000 commencing at age fifty-five (55) if benefits commence before age fifty-five (55). Furthermore, no such adjustment shall reduce the annual benefit of a qualified police or firefighter below $50,000, regardless of the age at which the benefit commences. For purposes of this subparagraph, a "qualified police or firefighter" shall mean a member who retired with at least fifteen (15) years of credited service as a full-time employee of the police or fire department (or both) including any credit for full time service in the Armed Forces of the United States. b. If the annual benefit begins after a member attains age sixty-five (65), the $90,000 limitation, as adjusted, shall be increased so that it is the actuarial equivalent of the $90,000 limitation at age sixty-five (65). c. ~ The portion of a member's benefit that is attributable to such member's own contributions is not part of the annual benefit subject to the limitations of Sec. 208.C.1. above. Instead, the amount of such contributions is treated as an annual addition to a qualified defined contribution plan maintained by the City -12- 4 Annual Adjustment to Limitations. a. The $90,000 dollar limitation on annual benefits provided in Sec. 2-208.C.1 and the $50,000 limitation provided in Sec. 2-208.C.3 (but not the $75,000 limitation provided in Sec. 2-208C.3.), shall be adjusted annually as provided in section 415(d) of the Code pursuant to the regulations prescribed by the Secretary of the Treasury The adjusted limitation is effective as of January 1 of each calendar year. b. The one hundred percent (100%) limitation provided in Sec. 2-208.C.1 for a member who has separated from service with a vested right to a pension shall be adjusted annually as provided in section 415(d) of the Code pursuant to the regulations prescribed by the Secretary of the Treasury. 5 Interest Rate Assumptions. a. For the purpose of adjusting the annual benefit to a straight life annuity, the interest rate assumption shall be five percent (5%) unless a different rate is required by the Secretary of the Treasury. b. For the purpose of adjusting the $90,000 limitation after a member attains age sixty-five (65), the interest rate assumption shall be five percent (S%) unless a different rate is required by the Secretary of the Treasury, and no adjustment for mortality shall be made to the extent that a forfeiture does not occur at death. 6. No Adjustment in Certain Cases. a. For purposes of Sec. 2-208.C.4, no adjustment under section 415(d) of the Code shall be taken into account before the calendar year for which such adjustment first takes effect. b. For purposes of Sec. 2-208.C.1. and 4., no adjustment is required for the value of qualified joint and survivor annuity benefits, pre-retirement disability benefits, pre-retirement death benefits, post-retirement medical benefits or post-retirement cost-of-living increases made -13- in accordance with section 415(d) of the Code and Sec. 1.415-3(c) of the Income Tax Regulations. 7 Total Annual Benefits not in excess of $10.000. g a. The Fund shall pay an annual benefit to any member in excess of the member's maximum annual benefit otherwise allowed under Sec. 2-208.C.1 and 4 if: (i) the annual benefit derived from the City's contributions to the Fund and all other defined benefit plans maintained by the City does not in the aggregate exceed $10,000 for the calendar year or for any prior calendar year; and (ii) the City has not at any time maintained a defined contribution plan in which the member participated. b. For purposes of this paragraph only, member contributions to the Fund will not be considered a separate defined contribution plan maintained by the City 8. Less than ten (lOl years of Membership or Service. a. If a member has less than ten (10) years of total pension service in the Fund at the time the member begins to receive benefits under the Fund, the $90,000 limitation, as adjusted, shall be reduced by multiplying the limitation by a fraction in which the numerator is the number of years of total pension service and the denominator is 10; provided, however, that the fraction shall in no event be less than one-tenth (i/10th). b. If a member has less than ten (10) years of employment with the City, the one hundred percent (100%) limitation of Sec. 2-208.C.1. and the $10,000 limitation of Sec. 2-208.C.7. shall be reduced in the same manner as provided in subparagraph a., above, except the numerator shall be the number of years of employment with the City rather than years of total pension service. c. To the extent provided in regulations prescribed by the Secretary of the Treasury, the reductions described in -14- this paragraph shall be applied separately with respect to each change in the benefit structure of the Fund. 9 Participation in Both Defined Benefit and Defined Contribution Plans.. If a member is or has been a participant in one or more defined benefit plans and one or more defined contribution plans maintained by the City, the following provisions shall apply: a. the sum of the defined benefit plan fraction and the defined contribution °plan fraction for any calendar year may not exceed 1.0. b. the defined benefit plan fraction for any calendar year is a fraction in which: 1. the numerator is the projected annual benefit of a member, determined as of the close of the calendar year pursuant to Sec. 1.415-7(b)(3) of the Income Tax Regulations, and 2. The denominator is the lesser of: (i) the product of 1.25 multiplied by the maximum dollar limitation in effect under section 415(b)(1}(A) of the Code, as adjusted, for the calendar year; or (ii) the product of 1.4 multiplied by the amount that may be taken into account under section 415(b)(1)(B) of the Code for the calendar year. c. The defined contribution plan fraction for any calendar year is a fraction in which: 1. the numerator is the sum of the annual additions to the member's account as of the close of the calendar year; and 2. the denominator is the sum of the lesser of the following amounts determined for the calendar -15- year and each prior calendar year in which the member had service with the City: (i) the product of 1.25 multiplied by the dollar limitation in effect under section 415(c)(1)(A) of the Code for the calendar year, determined without regard to section • 415(c)(6) of the Code; or (ii) the product of 1.4 multiplied by the amount that may be taken into account under section 415(c)(1)(B) of the Code for the calendar year For any calendar year beginning before January 1, 1987, the annual additions shall not be recomputed to treat all member contributions as an annual addition. d. If the sum of the defined benefit plan fraction and the defined contribution plan fraction exceeds 1.0 in any calendar year for any member of the Fund, the administrator shall limit, to the extent necessary, the annual additions to the member's account for that calendar year. If after limiting to the extent possible the annual additions to the member's account for the calendar year, the sum of the defined benefit plan fraction and the defined contribution plan fraction still exceeds 1.0, the administrator shall adjust the benefits under the defined benefit plan fraction so that the sum of both fractions shall not. exceed 1.0 in any calendar year for the member. 10. Combining of Plans. For purposes of determining the limits provided in Sec.2-208.C., all qualified defined benefit plans ever maintained by the City, whether terminated or not, shall be treated as one defined benefit plan, and all qualified defined contribution plans ever maintained by the City, whether terminated or not, shall be treated as one defined contribution plan. -16- 11. Internal Revenue Code A~ lication. Notwithstanding anything contained in Sec. 2-208.C., to the contrary, the limitations, adjustments, and other requirements prescribed in Sec. 2-208.C. shall at all times comply with the requirements of section 415 of the Code, as amended, and all regulations promulgated under the Code, the terms of which are specifically .incorporated into Sec.. 2-208.C. by reference. 12. No Increase in Benefits. Sec. 2-208.C. shall not be construed to provide a greater benefit to any member than the benefit computed under Sec. 2-208.A. Furthermore, Sec. 2-208.C. shall remain in effect only to the extent necessary to satisfy the requirements of section 415 of the Code or its successor Thus, if section 415 of the Code is repealed or made inapplicable to governmental plans, Sec. 2-208.C. shall be void. D Commencement of Benefits. Notwithstanding any other provision in this Ordinance, monthly benefit payments to a member shall commence no later than April 1 of the year after .the year in which the member attains age 70-1/2, or, if later, April 1 of the year after the year in which the member retires. Monthly benefit payments to any eligible dependent of a deceased member or deceased retired member shall commence no later than one (1) year after the death of such member or retired member Sec. 2-209 DISABILITY PENSIONS. A. Definition of Disability and Procedure. A member is disabled (or continues to be disabled) if, because of bodily injury, disease or mental illness, the member is completely incapacitated for life, in spite of reasonable accommodations by the City, from performing the essential functions of (i) the particular trade, profession or occupation in which the member was employed by the City when the member suffered the bodily injury, disease, or mental illness or (ii) any other vacant City position paying at least 75% of the pay received when the member suffered the bodily injury, disease, or mental illness; provided, however, that no physical condition existing at the time of entry into the Fund shall be a basis for disability retirement prior to Vesting. -17- Before applying to the Board for a disability pension, a member shall apply to the City for any vacant position paying at least ?5% of the pay received when the member suffered the bodily injury, disease, or mental illness. If the City determines that the member (i) is not qualified to perform the essential functions of any such vacant position or (ii) is unable, because of such bodily injury, disease, or mental illness, m spite of reasonable accommodations by the City, to perform the essential functions of any such position, the City shall so certify in writing to the Board. If the Board determines on the basis of medical advice that such bodily injury, disease, or mental illness exists, it shall grant a disability pension; if the Board determines on the basis of medical advice that such bodily injury, disease, or mental illness does not exist, it shall deny a disability pension. If the City determines that the member (i) is qualified to perform the essential functions of any such vacant position and (ii) is able, with or without reasonable accommodations by the City, to perform the essential functions of such vacant position, the City shall offer the position to the member If the member accepts such position, the Board shall deny a disability pension. If the member claims to be unable, despite reasonable accommodations by the City, because of such bodily injury, disease, or mental illness, to perform the essential functions of the offered position, the Board shall determine on the basis of medical advice the validity of such claim. If the Board agrees with the City, it shall deny a disability pension, if the Board agrees with the member, it shall grant a disability pension. Any grant of a disability pension shall be subject to all other provisions of this Sec. 2-209 Continuation of a disability pension, whether granted before or after the enactment of this Ordinance, shall be subject to all the provisions of this Sec. 2-209. B. General Provisions. 1. Such disability must exist for at least ninety (90) consecutive days; 2. Such disability was not contracted, suffered or incurred while the member was engaged in, or did not result from his having engaged in, a criminal enterprise, or from his habitual drunkenness or addiction to narcotics, or from self-inflicted injury, or from voluntary or involuntary service in the Armed Forces of the United States (including the United States Merchant Marine), any of its allies or any other foreign country; and -18- 3 Notwithstanding the provisions of subsection D and E, no disability pension shall, at the time of commencement, exceed the member's rate of Earnings. C. Qualification for Disability Pension. 1. A member shall not qualify for a disability pension as hereinafter provided unless he has been certified to be disabled, in accordance with the definition in subsection (A) of this section, by one or more duly licensed and practicing physician(s) appointed by the Executive Director. Determination of the existence of disability shall not be made until ninety (90) days after the date such disability is alleged to have commenced, and benefits shall not commence before the first day of the month following the month in which such ninety (90) day period ends. 2. The Executive ,Director shall have the appointed physician(s) conduct an annual medical examination after a disability pension has been granted (unless deemed not necessary by the Executive Director due to the retiree's condition) and at any other time deemed necessary by the Board when (i) a change in the retiree's condition or (ii) an available position is brought to the Board's attention, in order to determine whether the disability is continuing. To continue to receive a disability pension, the retiree must submit to any medical examination required by the Executive Director or Board. 3 If at any time the Board is in reasonable doubt as to whether the member is disabled as above defined, it shall suspend the disability pension until the doubt is resolved, which shall occur within a reasonable time. Any disability pension shall be terminated upon the Board's determination that the member is not disabled as above defined. 4. No disability pension coverage shall be provided during a service break in excess of ninety (90) consecutive days unless the service break was caused by sickness or accident leading to total disability. 5 The disability pension specified herein shall not be payable during any period for which regular pay or a portion thereof is continued by the City, the State of Texas or any other division of government in accordance with the then existing Civil Service Statutes. -19- 6. Falsification or omission on any part of the employment application of prior conditions or injuries for which a disability pension is or has been sought, falsification or omission on any part of the disability pension application, or falsification or omission in connection with the continuation of a disability pension shall constitute grounds for denial of a disability pension or for revocation of any disability pension granted. 7 The Board's determination on all matters concerning the granting, refusing or revoking of a disability pension shall be final and conclusive on all parties, and no appeal can be made therefrom. A member is entitled to a reasonable hearing (at which the member may appear in person, with or by a representative, or in writing) before the Board makes its determination. D Disability in Line of DutX If a member becomes disabled as above defined while in the line of duty, he shall receive an annual life pension, the amount of which shall be two and fifty one-hundredths percent (2.50%) of his Compensation Base multiplied by his total Credited Service which would have accrued if the member had worked to his Normal Retirement Date, but not less than Two Hundred Fifty Dollars ($250.00) per month. ~ As used in this subsection D and subsection E below, "line of duty" means in the course of the operations usual to a member's employment, including all operations necessary, incident, or appurtenant thereto or connected therewith, whether such operations are conducted at the usual place of employment or elsewhere. E. Disability Not in Line of Duty If a member who is vested becomes disabled as above defined while not in line of duty, he shall receive an annual life pension, the amount of which shall be two and fifty one-hundredths percent (2.50%) of his Compensation Base multiplied by his total credited service to date. If a member becomes disabled not in the line of duty before the member is vested, then Sec. 2-211 shall apply -20- F Recovery from Disability If a disabled member receiving disability benefits hereunder is found to be no longer disabled as above defined, the employee's disability payment shall immediately cease. If such member is re-employed by the City immediately following certification of recovery, his Fund membership shall be reinstated as of the date of such re-employment, with full Credited Service to date of disability He shall receive no pension service credits for the period of disability, but such period shall be counted in determining all requirements for length of Credited Service. If such member is not re-employed by the City immediately following certification of recovery, he shall be considered as a terminated Fund member and shall have no further interest in the Fund other than a refund of any excess of his total contributions, plus Regular Interest (at the Regular Interest rate in effect on the date of any refund), over the total of disability payments made to him; provided, however, that if such member had a vested interest in his pension credits as of the date of which he was certified disabled, he shall receive a pension from the later of the date of certification of recovery or attainment of the earliest retirement age under the Ordinance equal to the amount which would have been payable under the provisions of Sec. 2-211 had he terminated. his employment on the date his disability pension began. His death benefits thereafter shall be determined in accordance with Sec. 2-210. G Report of Earned Income or Net Earnings from Self-Emplovment. Any disabled member who is not eligible to retire according to Sec. 2-206 and who is receiving disability benefits shall submit to the Executive Director prior to October 1 of the first year following disability retirement and annually thereafter, a copy of his income tax return filed for the preceding year, with all attachments thereto, as proof of his Earned Income and Net Earnings from Self-employment for that year obtained from any occupation or employment. If the total of Earned Income, Net Earnings from Self-employment, and City disability retirement benefits (not including any cost of living adjustment increase or increase in the formula under which the pension is calculated) received by the member exceeds his annualized base hourly rate of pay at the time disability status was granted by the Board, then the Board shall reduce the amount of disability benefits to be paid to the member in the upcoming calendar year by the amount of such excess earnings. (Note that base hourly rate of pay shall not include overtime, acting, assignment, holiday, longevity, -21- educational incentive, safety award, incentive, shift differential or any other special or premium pay) The Board shall terminate all disability benefits upon the member's failure to submit the required income tax returns with ail attachments thereto or submission of falsified documents. Sec. 2-210. DEATH BENEFITS. A. While in Line of Duty If a member dies before retirement while in line of duty and as a result of the performance of that member's duties, the surviving widow or widower shall be entitled to receive a monthly pension, the amount of which shall be seventy-five percent (75%) of the member's pension, based on the number of years of Credited Service that would have accrued had the member lived to earliest retirement date, but not less than Two Hundred Fifty Dollars ($250.00). Each dependent child of such member under age eighteen (18) shall be entitled to receive a monthly pension, the amount of which shall be Sixty-Five Dollars ($65.00), provided however, that if no surviving widow or widower shall be entitled to receive a monthly pension pursuant to the terms of this Ordinance, all such dependent children shall share equally a monthly pension, the amount of which shall be seventy-five percent (75%) of the member's pension, based on the number of years of Credited Service that would have accrued had the member lived to earliest retirement date, but not less than Two Hundred Fifty Dollars ($250.00). . The combined maximum monthly pension available to a surviving widow or widower and one or more children eligible to receive a benefit hereunder shall be either Three Hundred Seventy-Five Dollars ($375.00) or the member's accrued pension projected to earliest retirement date, whichever is greater If there are dependent children who are entitled to receive Sixty-Five Dollars ($65.00) per month hereunder and the total payments to the dependent children and widow or widower would exceed the combined maximum monthly pension payable, the pension of the widow or widower shall be reduced so that the sum of the monthly payments shall not exceed the combined maximum monthly pension payable. When a dependent child receiving a benefit hereunder shall attain the age of eighteen (18) years, die or marry, the Sixty-Five Dollars ($65.00) monthly benefit thereafter shall be added to the pension of the widow or widower, but in no event shall the monthly pension of the widow or widower exceed either seventy-five percent (75%) of the member's -22- accrued monthly pension projected to earliest retirement date or Two Hundred Fifty Dollars ($250.00), whichever is greater If a member who dies while in line of duty leaves no widow or widower or children eligible to receive a benefit hereunder but is survived by a dependent parent or parents, such dependent parents or the surviving dependent parent shall be entitled to receive a monthly pension, the amount of which shall be seventy-five percent (75%) of the member's accrued pension projected to earliest retirement date, but not less than Two Hundred Fifty Dollars ($250.00). B. While Not in Line of Dutv If a vested member dies before retirement, while not in the line of duty, the surviving widow or widower shall be entitled to receive a monthly pension, the amount of which shall be seventy-five percent (75%) of the member's accrued pension but not less than One Hundred Fifty Dollars ($150.00). If a member was not vested on the date of his death, the surviving widow or widower shall be entitled to the return of all contributions which the member paid into the Fund during his life plus Regular Interest thereon (at the Regular Interest rate in effect on the date of any payment to the widow or widower). Each dependent child under eighteen (18) years of age of such vested member shall be entitled to receive a monthly pension, the amount of which shall be Sixty-Five Dollars ($65.00); provided, however, that if no surviving widow or widower shall be entitled to receive a monthly pension pursuant to the terms of this Ordinance, all such dependent children shall share equally a monthly pension, the amount of which shall be seventy-five percent (75%) of the member's accrued pension, but not less than One Hundred Fifty Dollars ($150.00). The combined maximum monthly pension payable to a surviving widow or widower and one or more children eligible to receive a benefit hereunder shall not exceed the greater of One Hundred Fifty Dollars ($150.00) or the member's accrued pension. If the combined maximum monthly pension payable is the member's accrued pension and there are dependent children entitled to receive Sixty-Five Dollars ($65.00) each, and the total of payments to the dependent children and the widow or widower would exceed the member's accrued pension, the pension of the widow or widower shall be reduced so that the sum of the monthly payments shall not exceed the member's accrued pension; provided that the pension of -23- the widow or widower shall not be reduced to less than Ninety Dollars ($90.00) per month. If after the reduction of the pension of the widow or widower as hereinabove provided, the sum of said pension and the payments to eligible dependent children exceed the member's accrued pension, the pension of the widow or widower shall be Ninety Dollars ($90.00) .and the balance up to the amount of the member's accrued pension shall be distributed in equal portions among the eligible dependent children, up to the maximum of Sixty-Five Dollars ($65.00) per dependent child as herein provided. When a dependent child receiving a benefit hereunder shall attain the age of eighteen (18} years, die or marry, the monthly benefit to that child shall be redistributed in equal portions among the remaining eligible dependent children up to the maximum monthly payment of Sixty-Five Dollars ($65.00) per dependent child. Any excess thereafter shall be added to the pension of the widow or widower, provided that in no event shall the monthly pension of the widow or widower exceed seventy-five percent (75%) of the member's accrued pension. If the maximum monthly pension payable is One Hundred Fifty Dollars ($150.00), the pension of the widow or widower shall be Ninety Dollars ($90.00) and the balance shall be divided equally among the eligible dependent children. When the last eligible child either attains the age of eighteen (18) years, dies or marries, said balance shall be added to the pension of the widow or widower. If a vested member who dies before retirement but not in the line of duty leaves no widow or widower or children eligible to receive a benefit hereunder, but is survived by a dependent parent or parents, such dependent parents (or the surviving dependent parent) shall be entitled to receive a monthly pension, the amount of which shall be seventy-five percent (75%) of the member's accrued pension, but not less than One Hundred Fifty Dollars ($150.00). C. After Retirement. Upon the death of a retired member, the surviving widow or widower shall be entitled to receive a monthly pension, the amount of which shall be seventy-five percent (75%) of the pension being paid to the member, provided that the member and surviving widow or widower had been married for at least one (1) year immediately prior to the member's retirement. Each dependent child under eighteen (18) years of age of such deceased member shall be entitled to receive monthly pension, the -24- amount of which shall be Sixty-Five Dollars ($65.00); provided, however, that if no surviving widow or widower shall be entitled to a monthly pension pursuant to the terms of the Ordinance, all such dependent children shall share equally a monthly pension, the amount of which shall be .seventy-five percent (7S%) of the pension being paid to the member at the time of his death. The combined maximum monthly pension payable to a surviving widow or widower and one or more children eligible to receive a benefit hereunder shall be an amount not to exceed the pension being paid to the member at his death. If there are one or more dependent children who are entitled to receive Sixty-Five Dollars ($65.00) each per month hereunder and the total payments to the dependent children and widow or widower would. exceed the combined maximum pension payable, the pension to the widow or widower shall be reduced so that the sum of the monthly payments shall not exceed the combined monthly pension payable. If a deceased member leaves no widow or widower or children eligible to receive a benefit hereunder but is survived by a dependent parent or parents, such dependent parents (or the surviving dependent parent) shall be entitled to receive a monthly pension, the amount of which shall be seventy-five percent (7S%) of the pension being paid to the member at his death. When a dependent child receiving a benefit hereunder shall attain the age of eighteen (18) years, die or marry, the monthly benefit to that child shall be redistributed in equal portions among the remaining eligible dependent children (if any) up to a maximum monthly payment of Sixty-Five Dollars ($65.00) per dependent child. Any excess thereafter shall be added to the pension of the widow, or widower (if any), provided that in no event shall the monthly pension of the widow or widower exceed seventy-five percent (7S%) of the member's accrued pension. D After Vested Termination. If a terminated member entitled to a pension under the provisions of Sec. 2-211 dies before the member's pension commences, the member's estate shall receive an amount equal to the member's total contributions to the Fund, plus Regular Interest , (at the Regular Interest rate in effect on the date of such payment); provided, however, that if the vested member's years of age and years of Credited Service total at least sixty-five (6S) as of the date of the member's termination, the member's eligible dependents shall receive -25- the benefit specified under Sec. 2-210.B., based on the pension to which the rriember would have been entitled as of the date of the member's death, in lieu of the payment of contributions plus Regular Interest to the member's estate. If such terminated member dies after the member's pension commences, the member's eligible dependents shall receive the benefit specked under Sec. 2-210.B. E. General Provisions. If a deceased member leaves no widow, widower, children or dependent parents eligible to receive a benefit hereunder, his total contributions, plus Regular Interest (at the Regular Interest rate in effect on the date of any such payment) less any amount previously paid to him from the Fund, shall be paid to his estate. Payments to a child shall be made whether or not a widow or widower survives and shall continue .after the death of a widow or widower, but shall cease upon the earliest of such child's death, marriage or attainment of age eighteen (18). Payments to a parent shall cease upon such parent's death. Payments to a widow or widower shall continue after remarriage if the remarriage occurred after March 24, 1988, but shall cease upon the death of the widow or widower After all payments cease, any excess of the member's total contributions, plus regular interest at date of death over disability and/or death benefits paid shall be paid to his estate. Except as provided in Sec. 2-210.D., death benefit coverage during service breaks in excess of ninety (90) consecutive calendar days shall be limited to members who are absent due to service-connected injury incurred while in the line of duty Benefits hereunder shall be payable on the first day of each month commencing with the month following the one in which the member's death occurs. ~'he Board shall determine all questions of dependency, and their determination shall be final and conclusive on all parties. All unmarried, legitimate and legally adopted children under the age of eighteen (18) .years, in the absence of determination to the contrary, shall be considered dependent. -26- Sec. 2-211 TERMINATION BENEFITS AND VESTING. A. Any member who is voluntarily or involuntarily separated from the service of the City before he is vested shall be entitled to receive the amount of his contributions plus Regular Interest (at the Regular Interest rate in effect on the date of such payment) less any amount previously paid to him from the Fund. B. A member who resigns or is terminated after vesting shall be entitled to receive one hundred percent (100%) of .the amount of pension earned to date of termination, payable in full on the date when the member would have been eligible for retirement under Sec. 2-206, or payable in a reduced amount commencing at age fifty (50). The amount of reduction for early commencement of pension shall be five- twelfths percent (5/12%) for each month by which commencement of the pension antedates the date when the member would have been eligible to receive the full pension under the preceding sentence. C. Any terminating member with a vested right may elect to receive a refund of his contributions, plus Regular Interest (at the Regular Interest rate in effect on the date of such payment) less any amount previously paid to him from the Fund, in lieu of retirement benefits either at date of termination or at any time thereafter prior to commencement of retirement income, but by so doing, he shall forfeit all rights under the Fund and thereafter be entitled to no further benefits hereunder Sec. 2-212. PAYMENT OF BENEFITS. Where benefits are payable to a minor, an individual who has legally been determined to lack capacity, or an individual whom the Board determines to be unable to handle money, the Board shall make payments, without any duty to see to the application thereof, to the guardian of such person's estate or, if there is none such, as the Board determines to be in the best interest of such person. If a retired employee who is currently receiving pension benefits is re- employed as a permanent, full-time employee by the City of Fart Worth, that person's pension benefits shall cease upon the date of reemployment. Credited service earned during the term of the second employment shall be added to the credited service of the first employment and upon final separation from the City, a new pension benefit shall be calculated. If the distributes of an eligible rollover distribution (as defined in Code section 401(f)(2)(a)) (i) elects to have such distribution paid directly to an -27- eligible retirement plan and (ii) specifies in writing- (before the distribution is made) the eligible retirement plan to which such distribution is to be made, the distribution will be made in the form of a direct trustee-to-trustee transfer to the eligible retirement plan so specified. Sec. 2-213. ACCOUNTS TO BE MAINTAINED The assets of the Retirement Fund shall consist of two (2) separate unallocated accounts as follows: 1. An Active Reserve Account to include City and employee contributions, plus earned income thereon. Contribution refunds to terminated members shall be paid from this account upon the Executive Director's authorization as provided in Sec. 2-215. 2. A Retirement Reserve Account to consist of annual transfers from the Active Reserve Fund to provide retirement, death, disability and vested termination benefits, such benefits being paid from this account as authorized by the Executive Director in accordance with Sec. 2-215 Sec. 2-214. ANNUAL ACTUARIAL VALUATIONS. The Board shall .appoint an actuary for the purpose of providing annual valuations of the Retirement Fund. The Actuary .shall also serve as a technical advisor to the Board and the Executive Director regarding the operations authorized by this Ordinance. The actuarial assumptions and tables used by the Actuary shall assume such costs, liabilities, rates of interest, mortality, turnover and other factors as are reasonable, taking into account the experience of the Fund and reasonable expectations, and shall be subject to Board approval. Sec.2-215 ADMINISTRATION. A. Board of Trustees. The Fund created by this Ordinance is a trust. This Fund shall be administered by a Board to be known as the "Board of Trustees of the Employees' Retirement Fund of the City of Fort Worth". The Board shall consist of ten (10) trustees designated as Place. 1, Place 2, Place 3, Place 4, Place 5, Place 6, Place 7, Place 8, Place 9, and Place 10, respectively. Each trustee shall serve for a term of two (2) years. Trustees shall be selected as follows: -28- 1. Trustees Elected by Employees. Five (S) trustees who are members of the Fund and residents of the City of Fort Worth shall be elected by the employees of the City who are also members of the Fund; said five (S) trustees shall serve in Places 1, 3, S, 7, and 9, respectively Each of the trustees shall be elected by one of the five (S)) employee groups of the City, as follows. Place 1. The trustee for Place 1 shall be elected by Employee Group A, which shall consist of those members of the Fund who are assigned to work in the Police Department of the City Only members of the Fund who qualify for Employee Group A shall be eligible to vote for a nominee for Place 1. Only members of the Fund who qualify for Employee Group A shall be eligible to serve on Place 1 of the Board. Place 3. The trustee for Place 3 shall be elected by Employee Group B, which shall consist of those members of the Fund who are assigned to work in the Water and Sewer, Library, and Aviation Departments of the City.. Only members of the Fund who qualify for Employee Group B shall be eligible to vote for a nominee for Place 3. Only members of the Fund who qualify for Employee Group B shall be eligible to serve on Place 3 of the Board. Place S The trustee for Place S shall be elected by Employee Group C, which .shall consist of those members of the Fund who are assigned to work in the Municipal Court, Fire, Information System and Services, and Housing and Human Services Departments of the City Only members of the Fund who qualify for Employee Group C shall be eligible to vote for a nominee for Place S Only members of the Fund who qualify for Employee Group C shall be eligible to serve on Place S of the Board. -29- Place 7 The trustee for Place 7 shall be elected by Employee Group D, which shall consist of those member's of the Fund who are assigned to work in the City Services and the Transportation and Public Works Departments of the City. Only members of the Fund who qualify for Employee Group D shall be eligible to vote for a nominee for Place 7 Only members of the Fund who qualify for Employee Group D shall be eligible to serve on Place 7 of the Board. Place 9 The trustee for Place 9 shall be elected by Employee Group E, which shall consist of those members of the Fund who are assigned to work in all other departments of the City not specified in Employee Groups A, B, C, and D Only members of the Fund who .qualify for Employee Group E shall be eligible to vote for a nominee for Place 9. Only members of the Fund who qualify for Employee Group E shall be eligible to serve on Place 9 of the Board. a. Term. In accordance with the nomination and election procedures prescribed herein, trustees shall be elected to Places 1, 3, 5, 7, and 9, and shall serve for a two (2) year term. Trustees shall be elected every odd numbered year and shall serve from October 1 of such odd numbered year through September 30 of the next odd numbered year. Should the residency or employment status of any elected trustee change so that said trustee is no longer a resident of the City of Fort Worth or a member of the employee group from which the trustee was elected, then said trustee shall automatically forfeit the office of trustee. Should a vacancy occur, for whatever reason, in Place 1, 3, 5, 7, or 9 during the term thereof, then a majority of all trustees remaining on said Board shall appoint to the Board a qualified employee from the employee group -30- a whose place has been vacated, which qualified employee shall serve the remainder of the unexpired term. b. Method of Nominating Employee Members for Election. Nominations of employee members for election to the Board of Trustees shall be by petition only. Before July 1 .of each odd numbered year, the .Executive Director shall make available to employees of each employee group eligible to vote in the scheduled election, official petition forms with written instructions. Petitions containing the names of nominees shall be returned to the Executive Director prior to July 15 of said election year. Each returned petition shall identify the employee group of which the nominee is a member and designate for which place on the Board of Trustees the employee is being nominated. No person's name shall be placed upon the official ballot as a nominee unless that person is nominated by petition. Said nominating petition must contain the signature and employee number of at least one hundred (100) members of the employee group who are qualified to vote for said place on the date .said petition is submitted to the Executive Director. Only those employees who are members of the Fund shall be entitled to be listed upon the official ballot as a nominee. No person's name shall be placed upon the official ballot as a nominee for Place 1 unless that person is a member of Employee group A. No person's name shall be placed upon the official ballot as a nominee for Place 3 unless that person is a member of Employee Group B. No person's name shall be placed upon the official ballot as a nominee for Place 5 unless that person is a member of Employee Group C. No person's name shall be placed upon the official ballot as a nominee for Place 7 unless that person is a member of Employee Group D. No person's name shall be placed upon the official ballot as a nominee for Place 9 unless that person is a member of Employee Group E. -31- c. Method of Electing Employee Trustees. The Executive Director shall prepare an official ballot for each place, listing in alphabetical order according to surname .the nominees for election to that place. If, however, there. is only one nominee for any Place,. there shall be no election for that Place; and such nominee shall automatically be elected to the Board of Trustees. Only the names of those .persons who are nominated by petition as prescribed herein shall be placed upon the official ballot. No person shall be elected as a trustee whose name does not appear upon the official ballot as a nominee. Ballots shall be made available to the Fund members no later than the first payday in August in such manner as to allow each member an opportunity to vote by secret ballot. Each employee qualified to vote in said election shall vote for one nominee only Any ballot containing votes of two or more persons, or for persons who are not nominees as prescribed herein, shall be declared invalid, and shall not be counted. All ballots must be returned to the Executive Director no later than ten (10) days after the first payday in August, at which time the Executive Director shall tabulate all votes for all nominees. The nominee for each place who receives a majority of the votes cast for that place shall be declared elected to the Board of Trustees. Following the tabulation of votes, the Executive Director shall submit the result of same to the Board of Trustees at a meeting to be held before September 1 of said election year, at which time the Board shall canvass the results of said election and certify which nominees are elected to the Board of Trustees. If at the time of canvassing said results, the nominee receiving the majority of votes for said place is no longer eligible to serve on the place to which that nominee was elected, then a majority of all trustees on said Board shall appoint to the Board a qualified employee from the employee group whose place has been vacated, which qualified employee shall serve from October 1 of such odd-numbered year through September 30 of the next odd numbered year. If there is more than one nominee and no nominee receives a majority of the votes cast for any one place, or if there is a tie for any one place, then arun-off -32- election shall be held on the first payday in September, at which time ballots shall be made available to the Fund members qualified to vote for that place in the same manner as prescribed for the first election. Only the names of candidates who tied for the highest number of votes cast for that place in the first election, or the two candidates who received the highest number of votes with neither having a majority of votes cast for that place, shall be printed on the ballot for the run-off election. All ballots for the second election must be returned to the Executive Director no later than ten (10) days after the first payday in September, at which time the Executive Director shall tabulate the votes for the candidates in the run-off election. The candidate receiving the highest number of votes cast for that place in the run-off election shall be declared elected to the Board of Trustees. In the event of a tie vote at the second election, the candidates who tie shall cast lots in the presence of the Executive Director to determine which one shall be declared elected. Following the tabulation of votes in the run-off election, and the casting of lots in case of ties, the Executive Director shall submit the results of same to the Board of Trustees at a meeting to be held before October 1 of said election year, at which time the Board shall canvass the results of the run-off election and certify which nominees are elected to the Board of Trustees. If at the time of canvassing the results of the run-off election, the nominee elected to serve on said Board is no longer eligible to serve on the Place to which he or she was elected, then a majority of the Trustees remaining on said Board shall appoint to the Board a qualified employee from the employee group whose place has been vacated, which qualified employee shall serve from October 1, of such odd-numbered year through September 30 of the next odd-number year -33- 2. Trustee Elected b~ Retired .Members. Only retired members of the Fund shall be eligible to vote for a nominee for Place 8. Only retired members of the Fund shall be eligible to serve on Place 8 of the Board. The retired Board member holding office when this ordinance is enacted shall cantmue as such until a successor retired Board member is elected. Effective October 1, 1992, the retired Board Member will be elected. The first nomination and election will be held under such terms as the Board prescribes, adhering as closely as practicable to the procedures set forth below for later terms. a. Term. In accordance with the nomination and election procedures prescribed in this section, a Trustee shall be elected to Place 8 and serve for atwo-year term. The Trustee shall be elected every even numbered year and shall serve from October 1 of such even numbered year through September 30 of the next even numbered year. Should the Trustee return to City employment and again become an Employee Member of the Fund, the Trustee shall automatically forfeit the office of Trustee. Should a vacancy occur in Place 8, during the term thereof, then a majority of all Trustees remaining on the Board shall appoint to the Board a Retired Member to serve the remainder of the unexpired term. b. Nomination of Retired Member for Election. Nomination of the Retired Member for election to the Board shall be by Letter of Nomination only Before May 1 of each even numbered year, the Executive Director shall make available to Retired Members official Letter of Nomination forms with written instructions. Completed Letters of Nomination shall be returned to the Executive Director prior to July 1 of the election year. Each returned Letter of Nomination shall identify the Retired Member being nominated and must contain the signature and Retired Employee Account Number of the Retired Member making the nomination. Any Retired Member receiving at least twenty-five (25) Letters of Nomination shall be considered a nominee for -34- election to Place 8 on the Board. No person shall be placed on the ballot as a nominee unless the person is a Retired Member who is nominated by Letter of Nomination. Only Retired Members may complete Letters of Nomination. c. Election of Retired Board Member Ballots for election of the retired Board Member listing the nominees in alphabetical order by surname shall be mailed to all Retired Members no later than August 1 of each even numbered year Only the names of those persons who are nominated by Letters of Nomination shall be placed on the official ballot. No person shall be elected as Trustee whose name does not appear on the official ballot as a nominee. To be considered valid, a cast ballot must be returned to the Executive Director by mail and postmarked no later than September 1 of the election year Each Retired Member qualified to vote in the election shall vote for one nominee only. Any ballot containing votes for two or more persons, or for persons who are not nominees as provided herein, shall be declared invalid and shall not be counted. The Executive Director shall tabulate .all votes for all nominees. The nominee receiving the highest number of votes cast shall be declared elected to the Board. Following the tabulation of votes, the Executive Director shall submit the results of same to the Board of Trustees meeting to be held before September 30 of the election year, at which time the Board shall canvass the results of the election and certify which nominee is elected to the Board of Trustees. If at the time of canvassing the results, the nominee receiving the highest number of votes for the place is no longer eligible to serve on the place to which the nominee was elected, then a majority of the Trustees remaining on the Board shall appoint a Retired Member who shall serve from October first of such even-numbered year through September thirtieth of the next even-numbered year. In case of a tie vote, selection shall be by lot in the presence of the Board of Trustees. At a meeting to be held no later than September 30 of the election year, the Board of Trustees shall canvass the returns, cast lots (if necessary), certify the results and announce the official results of the election. -35- 3 Board Members appointed by the City -Council. Four (4) Board Members who are residents of the City of Fort Worth and may be members of the City Council shall be appointed by the City Council to serve in Places 2, 4, 6, and 10. The term of appointees for Places 2, 4, 6, and 10 shall be for two (2) years (unless sooner removed by a majority of the City Council) commencing on October 1 of every even numbered year. Should any appointed member cease to be a resident of the City of Fort Worth or should a vacancy occur in Place 2, 4, 6, or 10 during the term thereof for any other reason, then a majority of the City Council shall appoint a qualified person to serve the remainder of the unexpired term. 4 Transitional Rules. a. Individuals elected or appointed to serve as members of the Board of Trustees of the Employees' Retirement Fund of the City of Fort Worth before enactment of this Ordinance shall continue in .their offices (regardless of their residency as of the date of the adoption of this Ordinance) until the election or appointment of Trustees of the Board as created by this Ordinance. B. General Provisions. 1. The members of the Board shall remain in office until their successors are duly elected or appointed. 2. At its October meeting, the Board shall elect from its membership a Chair and a Vice Chair to serve for one (1) year 3. The Board shall serve without remuneration and shall meet not less than once a month and may meet at any time that the business of the Fund shall require it. The Chair shall have the power to call a meeting at any time necessary to carry out the business of the Fund. 4. Six (6) members of the Board shall constitute a quorum to transact any business unless there are vacancies, in which event the quorum shall be reduced by the number of vacancies existing. Every matter before the Board for vote shall require for final passage the affirmative vote of a majority of the -36- Trustees remaining on the Board. The Chair shall only vote when there is a tie vote or when the Chair's vote is needed to obtain a majority of all Board members. If the Vice Chair is acting as Chair, the Vice Chair shall only vote when there is a tie vote or when his vote is needed to obtain a majority of all Board members. 5 The Board shall have the power and duty to administer the Fund and to make and establish any and all rules, regulations and procedures pertaining to the Fund not inconsistent with this Ordinance, the Constitution and laws of the State of Texas or local civil service regulations. 6. The Board shall be the trustee of the Fund and shall have the power to acquire, invest, reinvest, exchange, retain, sell, supervise and manage the assets of the Fund. The Board shall discharge its duties solely in the interest of the members and beneficiaries: (a} for the exclusive purpose of: (i) providing benefits to members and their beneficiaries; and (ii) defraying any reasonable expenses of administering the system; (b) with the care, skill, prudence, and diligence under the prevailing circumstances that a prudent person acting in a like capacity and familiar with matters of the type would use in the conduct of an enterprise with a like character and like aims; (c) by diversifying the investments of the Fund to minimize the risk of large losses, unless under the circumstances it is clearly prudent not to do so; and (d) in accordance with the documents and instruments governing the Fund to the extent that the documents and instruments are consistent with this Ordinance, the Constitution, and the laws of the State of Texas or local civil service regulations. Within the limitations of the foregoing standard, the Board is authorized to acquire and retain every kind of property, real, personal or mixed, and every kind of investment, specifically including but not by way of limitation, bonds, debentures and other corporate obligations, and stacks, preferred or common, which trustees of ordinary prudence, discretion and intelligence acquire or retain for trust accounts; provided, however, that each investment manager employed by the Board shall not purchase or hold within the Fund's investment portfolio under its management at any time more than five percent (5%) of the outstanding securities of any one corporation; and provided further, that the Board is specifically prohibited from -37- purchasing bonds, warrants, obligations or securities of the City of Fort Worth for the Fund. 7 The Board shall have the power, as it deems necessary and appropriate to carry out the purposes of the Fund, to retain, enter into contracts and pay from Fund assets for .professional services, including, but not limited, to the following: actuaries, accountants, attorneys, administrators, consultants, master trustees and investment managers or advisors. 8. The Board shall have the power, as it deems necessary and appropriate to carry out the business of the Fund, to enter into contracts, agreements and arrangements to facilitate the administration of the Fund, and to pay for the costs and expenses of such business and administration out of Fund assets. 9 The Board has discretion to make all determinations regarding the eligibility of members or other persons for benefits from the Fund and the amount and payee thereof, not inconsistent with this Ordinance, the Constitution and laws of the State of Texas or local civil. service regulations. Therefore, its decisions shall be final, binding and conclusive on all persons. 10. In construing this Ordinance, the provisions of the Texas Trust Code shall apply to the extent that they do not differ from this Ordinance. 11. The City Attorney or his representative shall advise the Board on any matter for which the Board requests a legal opinion or seeks legal advice from the City Attorney The Board shall have the power, as it deems necessary and appropriate to carry out .the purposes of the Fund, to retain other attorney(s) to represent the Board, to enter into contracts with such attorneys and to pay them from Fund assets. C. Executive Director and Other Em~lovees. The Board shall appoint an Executive Director of the Fund, subject to the approval of the City Council, who shall supervise the administrative affairs of the Fund and carry out the business of the Fund as directed by the Board. The Executive Director may appoint such other employees as are necessary for the operation of the Fund. The Executive Director and such other employees shall be City employees (and governed by the City personnel rules and regulations, -38- except that the Board shall propose a salary range for the Executive Director, subject to the approval of City Council), Fund members, and eligible for employee benefits available to City employees. D Budget, Expenses, and Repayment by City 1. Annually, the Executive Director shall propose a budget for the Fund. The Fund's proposed budget shall be reviewed and revised, if appropriate, by the Board and presented to the City's budget office for review and comment. The City's budget office may request the Board to reconsider any item in the budget, but the Board shall make the final determination on the budget for the Fund. 2. All administrative, business or other costs relating to the Fund shall be paid or reimbursed by the Board from Fund income or assets upon approval by the Board. If any such costs are paid initially by the City, then the City shall be reimbursed by the Fund for all appropriate expenses incurred, unless it is actuarially determined that such reimbursement would have an adverse effect on the payment of benefits to members and beneficiaries. 3. ,In addition to the City's contributions made pursuant to Sec. 2-204 and any payments described in paragraph (2) above, the City shall also pay the amount of Seven Million One Hundred Fifty-Two Thousand Four Hundred Five Dollars and Ninety-Three Cents ($7,152,405.93) over a period of seven (7) fiscal years, commencing with the fiscal year beginning on October 1, 1992. Also commencing on October 1, 1992, interest at the rate of eight percent (8%) per annum shall accrue on the unpaid balance. Not less than twelve and one- half percent (12-1/2%) of the principal amount, plus accrued interest on the unpaid balance, shall be paid in any fiscal year commencing after September 30, 1992, until such additional amount has been paid. Nothing shall prevent the City from prepaying said amount at any time with no further interest obligation beyond the date of the prepayment. -39- Sec. 2-216. EXEMPTION OF BENEFITS FROM JUDICIAL PROCESS. A. The City shall never be held liable or responsible for any claim or asserted claim for benefits under the provisions of this article, but all claims shall be paid from the Fund for which provision has been specifically made in this Ordinance. B. No portion of this Fund shall, at any time before or after its disbursement, be held, seized, taken, subjected to or detained or levied upon by virtue of any execution, attachment, garnishment, assignment, injunction or other writ, order or decree, or any process or proceedings whatsoever issued out of or by any court for the payment or satisfaction, in whole or in part, of any debt, damage, claim, demand or judgment against any person entitled to a benefit from this Fund, nor shall the Fund, or any claim thereto, be directly or indirectly, assigned or transferred, and any attempt to transfer or assign same shall be void; provided that (1) nothing in this section .shall prevent the deduction of the spouse's insurance premiums from the Fund for the purpose of paying same, on behalf of the spouse, to the health and life insurance carrier for the City only, and (2) nothing shall prevent the Fund from dividing a member's pension benefit between the member and a former spouse and/or children or other dependents of the member according to the terms of a valid court order from a court of competent jurisdiction as set forth in Sec. 2-216.C. C. The provisions of Chapter 804 of the Texas Government Code, as amended, (i) are incorporated into this Ordinance by reference and (ii) shall apply to domestic relations orders affecting a member. Any amount payable to an alternate payee shall be paid in a lump sum when the member first receives benefits or a return of contributions. D Unless otherwise expressly provided for in this Ordinance, the Board shall not reduce an individual pension. E. No part of the corpus or income of the Fund shall ever revert to the City or be used for, or diverted to, any purpose other than for the exclusive purpose of providing benefits to members and their beneficiaries in accordance with the terms of this Ordinance. -40- Sec. 2-217 AMENDMENT OF ORDINANCE. The City Council, consistent with the Constitution, the laws of the State of Texas, and the Charter of the City of Fort Worth, shall have the power and authority to amend any or all of the terms and provisions of this article, except where an amendment in the City's contribution rate would require the issuance of tax-supported bonds approved at an election of .the qualified voters of the City of Fort Worth. Sec. 2-218. CONTROLLING POWER OF ORDINANCE. The provisions of this Ordinance shall be cumulative of and in addition to all other Ordinances of the City of Fort Worth relating to pensions, which Ordinances are hereby preserved and continued in force and effect; provided, however, that in the event of any conflict, the provisions of this Ordinance shall control. Sec. 2-219 PREREQUISITES TO ORDINANCE. The City Council finds that all acts, conditions and things required by provisions of the Constitution of Texas and Charter and Ordinances of the City of Fort Worth precedent to and in the adoption of this Ordinance have been done, have happened and have been performed in proper and lawful time. Sec. 2-220. LIMITATION OF LEGAL RIGHTS. By reason of the benefits and coverage herein and the additional burdens placed upon the City of Fort Worth and the Fund, it is expressly provided that no member of the Fund shall have the right to sue the City with respect to this Fund for disability sustained in line of duty, as heretofore defined; and by virtue of membership in the Fund, the member accepts the benefits provided by the Fund in lieu of any alleged right at law to sue the City or this Fund for damages. No heir or legal representative of a member who is injured in line of duty, which injury results in death, shall have the right to sue the City for damages by reason thereof, but such heir or legal representative shall accept the benefits provided under the employees' retirement fund Ordinances of the City of Fort Worth in lieu of such right to sue for damages in a court of competent jurisdiction. -41- SECTION II VALIDITY OF ORDINANCE If any provision, section, part, subsection, sentence, clause, phrase or paragraph of this Ordinance be declared invalid or unconstitutional, the same shall not affect any other portion or provision hereof, and all other provisions shall remain valid and unaffected by any invalid portion, if any, and the City Council now says that if it had known at the time of the passage of this Ordinance that any portion of said Ordinance was invalid, it would not have adopted such invalid part. SECTION III ENGROSSMENT AND ENROLLMENT The City Secretary of the City of Fort Worth is hereby directed to engross and enroll this Ordinance by copying the caption and effective date of same in the minutes of the City Council of the City of Fort Worth and by filing this Ordinance in the Ordinance records of said City SECTION IV EFFECTIVE DATE This Ordinance shall be in full force and effect from and after the date of its adoption and it is so ordained. -42- ADOPTED this - i~~~i~~ay of , A.D. 19~.2.~ YO OF THE CITY OF FORT WORTH, TEXAS ~~~~ ATTEST ~ ~'~,~ „~~ ~- z ~ a4 r ~.. ~ w ~ V +~ ~ •s i .. /y ..: /J w ~ // i ~ ~! ;ITY SECRETAR`>~~~~ THE I'~Y OF FORT..•V~%ORTH, TEXAS r,~E ~.~- >, Po~ *. APPROVED AS TO FORM AND LEGALITY ~~~Zw~- C~ITY ATTORNEY OF THE CITY OF FORT WORTH, TEXAS Date. °r ~~ _ 902 [C:\CrGS1B0A485~S8000\ORDINANCJ -43- 7, r. ~nASCER FiC£ ] ~ .~~a~Nrl~:, F City of Fort worth, Texas 2P.N5F'Ud~fATWN~P~`°a oy, and Council C'~rmmunic ' +.. i OF AO MINISi R w y lPa~ 1 FI RANG 07/14/92 G-9724 13RETIRE loft SUBJECT I RETIREMENT ORDINANCE AMENDMENT RECOMMENDATION: It is recommended that the City Council adopt the attached ordinance amending the City Retirement Ordinance. DISCUSSION: In January 1992, the City Manager's staff presented to the City Council proposed amendments to the ordinance which establishes and governs the Employees' Retirement Fund of the City of Fort Worth. Subsequent to this presentation, the Retirement Fund Board of Trustees developed their own recommendations for amending the ordinance which, in some instances, were in conflict with those developed by staff. 'Because of this, a City Council Retirement Committee was formed to reconcile the differences in the two proposals With the exception of a residency requirement for both elected employee and appointed members to the Board of Trustees, the Committee was successful in bringing forth an ordinance that has the support of the Retirement Board and the City Manager. In addition to a number of minor changes to either improve or clarify operation of the Retirement Fund. These ten changes and respective sections of the Ordinance which they affect are as follows: 1. BOARD STRUCTURE (Sec. 2-215. A) - Increases the Retirement Board from 9 to 10 members. In addition to the current 5 members elected by employee groups and 4 members appointed by the City Council, a 10th member will be elected by retired employees. In the new 10 member board, the Chair will vote only in case of tie vote or when needed to obtain a majority. 2 BOARD RESIDENCY (Sec. 2-215. A.1 and A 3) - All Board members except the elected retiree are to be residents of the City of Fort Worth. 3. CHAIR AND VICE CHAIR (Sec. 2-215. B.3) - In October of each year, the Board shall elect a Chair and a Vice Chair to serve for 1 year (currently only a Chair is elected). 4 RULES AND REGULATIONS (Sec. 2-215. 6.5) - The Board shall have power to administer the Fund and make all rules, regulations, and procedures not inconsistent with the Retirement Ordinance and other laws. 5. ACTUARIAL VALUATION (Sec. 2-214) - The Board shall appoint an actuary to perform an annual actuarial study without City Council approval. 6. ADMINISTRATOR (Sec. 2-215. C.) - The position of Retirement Fund Administrator shall be retitled to Executive Director The Executive Director shall be appointed by the Board with the approval of the City Council. The Executive Director and staff shall be employees of the City and subject to the City's personnel rules and regulations. The Executive Director shall report to the Board and not the City Manager. The Board shall propose a salary range for the Executive Director subject to City Council approval. Prirried on recyded paper ~~ G'ity of Fort Worth, Texas Mayor and' Cau~cil Communication DATE REFEREN E NUMBER L G NAME PA E 07/14/92 G-9724 13RETIRE 2 of 2 SUBJECT RETIREMENT ORDINANCE AMENDMENT 7. LEGAL ADVISOR (Sec. 2-215. B.11.~ - The City Attorney shall advise the Board upon° the Board's request, and the Board may retain outside counsel as needed. 8. DISABILITY DEFINITION (Sec. 2-209) -Prior to applying to the Board for disability retirement, employees disabled from the position in which they are working will be required to apply to the City for any other vacant City position for which they are qualified and can be reasonably accommodated, which position pays at least 75% of their pay when disabled. This provision would require any person previously granted disability retirement to seek reemployment with the City if permitted by their condition and a vacant position exists which pays at least 15% of their pay when they became disabled. 9. TERMINATION PROCESSING FEE (Sec. 2-211) - The $25 administrative fee current charged to terminating employees shall no longer be deducted. 10. ADMINISTRATIVE EXPENSES (Sec. 2-215. D.1.& 2) - The Retirement Board will either directly pay or reimburse the City for all administrative expenses of the Fund. The budget for the Retirement Fund shall be presented to the City Budget Office for review and comment; however, the Board shall make the final determination on the Fund's budget. CB:t Submitted for City Manager's FUND ACCOUNT CENTER AMOUNT CITY SECRETARY Office by to k p ~ ~' ~V~ V Charles Boswel l 8500 ' t nn ~~ ii t ~ Originating Department Head '~ ~~~ VIiVIVClL Judson Bai 1 i ff 8185 rom ~~ ~~~' ~~OIflB~~~ ISO ~ . ~ ¢ . For Additional Information ~ ~J Contact City SsezstAry of the City of Fort Worth, Texan Judson Bailiff 8185 Printed on recyded paper