HB 577

1
A bill to be entitled
2An act relating to the City Pension Fund for
3Firefighters and Police Officers in the City of Tampa,
4Hillsborough County; authorizing the City of Tampa to
5enter into a supplemental contract with certain
6firefighters and police officers to increase the
7amount of pension received by a widow or widower or
8child or children should a member lose his or her life
9or later die from injuries or causes occurring while
10in the discharge of duties; allowing a joint annuitant
11who is also a lawfully wedded spouse to be eligible
12for a 13th check; confirming in part the City of Tampa
13Firefighters and Police Officers Pension Contract;
14providing for severability; providing an effective
15date.
16
17Be It Enacted by the Legislature of the State of Florida:
18
19     Section 1.  The City of Tampa is authorized and empowered
20to enter into a supplemental contract with each and every
21firefighter or police officer who was an active member of the
22City Pension Fund for Firefighters and Police Officers in the
23City of Tampa on or after October 1, 2012, or who hereafter
24enters into a pension contract with the City.
25     Section 2.  Sections 8 and 27 of the City of Tampa
26Firefighters and Police Officers Pension Contract as prescribed
27by Section 28-17 of the City of Tampa Code [Ordinance No. 4746-
28A, enacted September 30, 1969], as amended by Section 28-19 of
29the City of Tampa Code [Ordinance No. 6038-A, enacted September
3017, 1974], pursuant to chapter 74-613, Laws of Florida, as
31further amended by Ordinance No. 89-314, enacted December 21,
321989, and approved, ratified, validated, and confirmed by
33chapter 90-391, Laws of Florida, and as further amended by
34chapter 92-231, Laws of Florida, chapter 94-463, Laws of
35Florida, chapter 98-515, Laws of Florida, chapter 2000-485, Laws
36of Florida, Ordinance No. 2001-133, enacted July 3, 2001,
37chapter 2001-288, Laws of Florida, chapter 2002-369, Laws of
38Florida, Ordinance No. 2003-22, enacted January 23, 2003,
39chapter 2004-427, Laws of Florida, chapter 2007-304, Laws of
40Florida, and chapter 2011-240, Laws of Florida, are amended to
41read:
42     Section 8.  If any member of either department shall lose his
43life or later die from injuries or causes occurring while in the
44discharge of his duties, and shall leave a widow or widower, or
45child or children under the age of eighteen (18) years, or age
46twenty-three (23) if a full-time student, the Board shall
47authorize and direct payment of a pension to the widow or widower
48and/or child or children, but only in the following amounts and on
49the following conditions:
50     (A)  To the widow or widower in equal monthly installments
51an amount equal to sixty-five fifty per centum (65% 50%) of the
52member's final year's earnings, computed from date of death,
53until death. For the widow or widower of a firefighter or police
54officer killed in the line of duty prior to October 1, 1969, the
55minimum benefit under this section shall be $1,500 per month
56(Base plus PRAA). For the widow or widower of any member of this
57Pension Fund who prior to October 16, 1992, was a member of
58Division B of the General Employees Pension Plan as established
59by Chapter 81-497, Laws of Florida, as amended, upon the
60reaching social security normal retirement age, except as
61provided in Section 28(C) of this Contract, the benefit paid to
62the widow or widower shall be reduced by an amount equal to the
63actual social security benefit earned by the member for
64employment as a firefighter or police officer for the City to
65the extent that such employment is considered to be creditable
66service under this Fund; provided, however, that if the widow or
67widower does not receive the member's accrued social security
68benefit, there shall be no reduction in benefits paid to such
69widow or widower. The effect of such reduction shall be that the
70sum of the benefit paid herein and said social security benefit
71shall be equal to the amount of the benefit otherwise payable
72herein. The widow or widower of each such member shall, upon
73demand by the Board, authorize the Social Security
74Administration to release any information necessary to calculate
75such reduction. The Board shall not make any payment for the
76benefit payable herein for any period during which such widow or
77widower willfully fails or refuses to authorize the release of
78such information in the manner and within the time prescribed by
79rules adopted by the Board.
80     (B)  For each child until he or she shall have reached the
81age of eighteen (18) years, or until such child or children
82shall die or marry before reaching the age of eighteen (18)
83years, or age twenty-three (23) if a full-time student, in equal
84monthly installments an amount equal to fifteen seven and one-
85half per centum (15% 7½%) of the final year's earnings, computed
86from date of death, subject to a limitation of a total of
87ninety-five sixty-five per centum (95% 65%) of final yearly
88earnings for widow or widower and children combined. Children's
89pensions shall terminate at death or marriage as well as
90reaching age eighteen (18), or age twenty-three (23) if a full-
91time student. Adopted children shall participate.
92     (C)  Upon death of the widow or widower, the fifteen seven
93and one-half per centum (15% 7½%) child allowance shall be
94increased to thirty fifteen per centum (30% 15%) for each child,
95and shall be paid in trust to eligible children, not to exceed a
96total of sixty fifty per centum (60% 50%) of member's final
97earnings.
98     (D)  The trusteeship and disbursement of the pension to any
99child or children is to be determined by the Board of Trustees.
100     (E)  No pension shall be allowed to any stepchild or
101stepchildren of a deceased member.
102     (F)  In the absence of an eligible surviving spouse or
103minor children, to the extent required by the Florida Statutes,
104in the event of the death of a member prior to retirement, the
105member's designated beneficiary shall be entitled to the
106benefits otherwise payable to the member at normal retirement
107age for ten (10) years certain.
108     (G)  In the case of a surviving widow or widower and a
109surviving child as defined in this act, who is in pay status on
110October 1, 2012, the benefit received shall be increased on the
111first payment date after October 1, 2012.
112     Section 27.  13th CHECK PROGRAM - Notwithstanding any other
113provisions of this contract, and subject to the provisions of
114this section, the 13th Check Program is a program which
115authorizes the Board of Trustees to establish and make a
116supplemental pension distribution, pursuant to the following
117terms and conditions:
118     (A)  Eligibility - The following persons shall be eligible
119for the supplemental pension distribution payable no later than
120June 30, 2002, and each June 30 annually thereafter:
121     (1)  All retired members who have terminated employment as
122a firefighter or police officer in the fire department or police
123department, respectively, who, on the October 1 immediately
124preceding the June 30 by which distributions are to be made,
125were eligible to receive pension benefits for at least 1 year.
126For purposes of this section only, a DROP participant shall be
127considered a retired member and, during the DROP calculation
128period, a DROP participant shall be eligible for the 13th check
129benefit, provided that, on the October 1 immediately preceding
130the June 30 by which distributions are to be made, such DROP
131participant had participated in the DROP for at least 1 year.;
132     (2)  All qualifying spouses who were eligible to receive
133pension benefits pursuant to Section 8 or Section 9 for at least
1341 year on the October 1 immediately preceding the June 30 by
135which distributions are to be made.; and
136     (3)  All qualifying surviving spouses, who on the October 1
137immediately preceding the June 30 by which distributions are to
138be made, were eligible for receipt of Section 8 or Section 9
139benefits but who have not received such pension benefits for at
140least 1 year provided that the deceased member was eligible for
141receipt of pension benefits on October 1 of the prior year.
142     (4)  A joint annuitant who is also a lawfully wedded spouse
143of the retiree and who was eligible to receive pension benefits
144pursuant to Section 7 for at least 1 year on the October 1
145immediately preceding the June 30 by which distributions are
146made.
147     (5)  A joint annuitant who is also a lawfully wedded spouse
148of the retiree and who on the October 1 immediately preceding
149the June 30 by which distributions are to be made was eligible
150for receipt of Section 7 benefits but who has not received such
151pension benefits for at least 1 year, provided that the deceased
152member was eligible for receipt of pension benefits on October 1
153of the prior year.
154     (B)  13th Check Account
155     (1)  There is hereby created a 13th check account within
156the Fund, which shall consist of those employees' contributions
157set forth in subparagraph 27(B)(2) in excess of those
158contributions otherwise required by Section 2 for the normal
159annual cost of benefits, other than benefits arising from post
160retirement adjustments made pursuant to Section 23 and other
161than benefits arising from the 13th Check Program, plus any
162interest earnings thereon up to and including September 30,
1632001. Effective for earnings paid on the first pay date after
164October 1, 2001, employee contributions to the 13th Check
165account shall cease, and the 13th Check Account shall be funded
166by investment returns in excess of 10% (limited to 3%) on the
167base plan liabilities for persons eligible for the 13th check.
168For purposes of this Section, the "base plan" shall mean those
169assets of the Fund excluding the Post Retirement Adjustment
170Account, DROP account assets, and the 13th check account. The
171amount available for the 13th check shall be calculated as of
172fiscal year end commencing September 30, 2001 for the fiscal
173year ending September 30, 2001 for payment no later than June
17430, 2002, and each June 30 annually thereafter; provided,
175however, the calculation of the amount payable no later than
176June 30, 2002, shall include employee contributions to the 13th
177check account for earnings paid through the last pay date
178immediately prior to October 1, 2001. Subject to the
179requirements of part VII of chapter 112, Florida Statutes,
180effective October 1, 2007, the 13th Check Account shall be
181funded by investment returns in excess of 10 percent (limited to
1821 percent) on the base plan plus the Post Retirement Adjustment
183Account market value of assets at each fiscal year ending
184September 30. For purposes of this section, the term "base plan"
185means those assets of the fund excluding the Post Retirement
186Adjustment Account, DROP account assets, and the 13th Check
187Account. The amount available for the 13th Check shall be
188calculated as of fiscal year end commencing September 30, 2007,
189for the fiscal year ending September 30, 2007, for payment no
190later than June 30, 2008, and each June 30 annually thereafter.
191The City shall not be required to make contributions toward the
19213th check program.
193     (2)  Notwithstanding any other provision of this contract,
194commencing October 1, 1998, employees covered under this
195contract shall continue to contribute pursuant to Section 2 at
196the rates required for employees to fund the normal annual cost
197of benefits, other than benefits arising from post retirement
198adjustments made pursuant to Section 23 and other than benefits
199arising from the 13th check program made pursuant to this
200section, plus an additional 100 percent of 9.874 percent of the
201full scale contribution rate (FSCR) set forth in Section 2(D) to
202the 13th check program. Employee contributions to the 13th check
203shall cease effective for earnings paid on the last pay date
204immediately prior to October 1, 2001.
205     (C)  Amount of the 13th Check - The amount of the 13th
206check shall be determined as follows:
207     (1)(a)  The amount of the 13th check shall be the same for
208all retired members, regardless of years of service, age, years
209retired, or monthly installment.
210     (b)  All eligible surviving spouses shall be entitled to 50
211percent of what the eligible retired member would have received
212but for death.
213     (c)  If a retired member is eligible on October 1 but dies
214before payment of the 13th check by the following June 30, the
215retired member's spouse shall receive the full amount of the
216payment, and if there is no surviving spouse, the retired
217member's designated beneficiary or beneficiaries, or if none,
218the retired member's estate shall receive the payment.
219     (2)  The Board of Trustees shall establish by rule adopted
220no later than May 31, 2002 and each May 31 thereafter, the
221amount of the 13th check funded pursuant to Section 27(B)(1),
222subject to the following:
223     (a)  The amount of the 13th check, or a method for
224calculating the amount of the 13th check in a manner that is
225definitely determinable and in accordance with the requirements
226of the Internal Revenue Code applicable to a qualified
227governmental plan; and
228     (b)  Certification by the Fund's actuary that the amount of
229the payment will be funded on a sound actuarial basis as
230required by Section 14, Article X of the State Constitution.
231     (D)  Conflict of Laws - To the extent that any provision of
232this section is in conflict with sections 112.60-112.67, Florida
233Statutes, or those provisions of chapters 175 and 185, Florida
234Statutes, that apply to local law plans established by municipal
235ordinance or special act, or provisions of Florida Statutes made
236applicable to pension funds established by special act, or to
237the extent that any provision of this section would result in
238the loss of tax exempt status of the Pension Fund, the Board of
239Trustees is hereby delegated the authority to adopt by rules
240changes to this section in order to comply with said laws, which
241shall have the force of law and shall be considered part of this
242pension contract.
243     (E)  Administration of Program - The Board of Trustees
244shall make such rules as are necessary for the effective and
245efficient administration of this section, provided that such
246rules are not inconsistent with the terms of any collective
247bargaining agreement entered into by the City and the certified
248bargaining agents for firefighters and police officers
249concerning the 13th Check Program. Notwithstanding any other
250provision of this section to the contrary, any provision of this
251section shall be construed and administered in such manner that
252such program will qualify as a qualified governmental pension
253plan under existing or hereafter enacted provisions of the
254Internal Revenue Code of the United States, and the Board of
255Trustees may adopt any rule to accomplish the purpose of this
256section as is necessary to retain tax qualification, which rules
257shall have the force of law and shall be considered part of this
258pension contract.
259     Section 3.  The changes to the pension contract in this act
260for firefighters and police officers who are active members of
261the City Pension Fund for Firefighters and Police Officers in
262the City of Tampa on or after October 1, 2012, shall be made
263available in a supplemental pension contract, and an individual
264shall not be permitted to select some of said changes and reject
265other of said changes. Any firefighter or police officer who is
266entitled to benefits under the City Pension Fund for
267Firefighters and Police Officers in the City of Tampa who is
268actively employed as a firefighter or police officer in the City
269of Tampa on or after October 1, 2012, shall have the opportunity
270to sign such supplemental pension contract before October 1,
2712012. However, any person who becomes a member of the City
272Pension Fund for Firefighters and Police Officers in the City of
273Tampa on or after October 1, 2012, shall be required as a
274condition of membership into said Pension Fund to sign a pension
275contract which includes the provisions of this act, and shall be
276required to make contributions if required as a result of such
277benefits.
278     Section 4.  The City of Tampa Firefighters and Police
279Officers Pension Contract as prescribed by Section 28-17 of the
280City of Tampa Code [Ordinance No. 4746-A, enacted September 30,
2811969], as amended by Section 28-19 of the City of Tampa Code
282[Ordinance No. 6038-A, enacted September 17, 1974], pursuant to
283chapter 74-613, Laws of Florida; as further amended by Ordinance
284No. 89-314, enacted December 21, 1989, and approved, ratified,
285validated, and confirmed by chapter 90-391, Laws of Florida; as
286further amended by chapter 92-231, Laws of Florida, chapter 94-
287463, Laws of Florida, chapter 98-515, Laws of Florida, chapter
2882000-485, Laws of Florida, Ordinance No. 2001-133, enacted July
2893, 2001, chapter 2001-288, Laws of Florida, chapter 2002-369,
290Laws of Florida, Ordinance No. 2003-22, enacted January 23,
2912003, chapter 2004-427, Laws of Florida, chapter 2007-304, Laws
292of Florida, and chapter 2011-240, Laws of Florida, is in all
293other respects approved, ratified, validated, and confirmed.
294     Section 5.  If any provision of this act or its application
295to any person or circumstance is held to be invalid, the
296invalidity shall not affect other provisions or applications of
297this act which can be given effect without the invalid provision
298or application, and to this end the provisions of this act are
299severable.
300     Section 6.  This act shall take effect October 1, 2012.


CODING: Words stricken are deletions; words underlined are additions.