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9CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER- OFFICE MEMORANDUM South Miami AQAmeBCaC�Y 1 m 2001 To: The Honorable Mayor and Members of the ity Commission Via: Hector Mirabile, PhD, City Manager f From: Pablo R. Velez, Esq., CPP13, Purchasing Manager Date: March 14 ", 2011 Agenda Item No: Subject: A Resolution of the Mayor and City Commission of the City of South Miami, Florida, authorizing a transfer of $4,572.75 from Account No. 001 - 1320 - 513 -2210, Pension Plan Contribution, to Account No. 001 - 1320 - 513 -2220, ICMA Deferred Compensation, for $4,572.75; providing an effective date. Background: It is required that the budget for ICMA Deferred Compensation Contribution be increased from account number 001- 1320 -513- 2210. The budgeted pension contribution for the division manager was allocated and is no longer required due to the election as per Ordinance No. 38 -10 -2063, which provided a one -time opt -out from the City of South Miami Pension Plan. Therefore, a portion of the budget pension contribution funds are being transferred as indicated herein. Transfer Amount: $4,572.75 Transfer From: Account No. 001 -1320- 513 -2210, Pension Plan Contribution, with a current balance of $16,628.38. Transfer To: Account No. 001 - 1320 - 513 -2220 for $4,572.75, ICMA Deferred Compensation, with a current balance of $0.00. RESOLUTION NO. 3 A Resolution of the Mayor and City Commission of the City of South 4 Miami, Florida, authorizing a transfer of $4,572.75 from Account No. 5 001 - 1320 -513 -2210, Pension Plan Contribution, to Account No. 001- 6 1320 -513 -2220, ICMA Deferred Compensation, for $4,572.75; 7 providing an effective date. 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 WHEREAS, the budgeted pension contribution for the division manager was allocated and is no longer required due to the election as per Ordinance No. 38 -10 -2063, which provided a one -time opt -out from the City of South Miami Pension Plan. Therefore the budget pension contribution funds are being transferred to Account No. 001 - 1320 -513 -2220, ICMA Deferred Compensation, for $4,572.75; and WHEREAS, the Mayor and the City Commission desire to transfer sufficient funds from Account No. 001 - 1320 -513 -2210, Pension Plan Contribution, with a current balance of $16,628.38, settlements to Account No. 001 - 1320 -513 -2220 for $4,572.75, ICMA Deferred Compensation, with a current balance of $0.00. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA: Section 1 The Mayor and the City Commission approve the transfer of $4,572.75 from account 001- 1320 -513 -2210, Pension Plan Contribution, settlements to account number 001- 1320 -513 -2220, ICMA Deferred Compensation, for $4,572.75. Section 2 This resolution shall take effect immediately upon adoption. PASSED AND ADOPTED this _day of , 2011. Attest: Approved: City Clerk Read and approved as to form and sufficiency: City Attorney Mayor Commission Vote: Mayor Stoddard: Vice Mayor Newman: Commissioner Palmer: Commissioner Beasley: Commissioner Harris: RESOLUTION NO. A Resolution of the Mayor and City Commission of the City of South Miami, Florida, authorizing a transfer of $4,572.75 from Account No. 001 - 1320 -513 -2210, Pension Plan Contribution, to Account No. 001- 1320 -513 -2220, ICMA Deferred Compensation, for $4,572.75; providing an effective date. WHEREAS, the budgeted pension contribution for the division manager was allocated and is no longer required due to the election as per Ordinance No. 38 -10 -2063, which provided a one -time opt -out from the City of South Miami Pension Plan. Therefore the budget pension contribution funds are being transferred to Account No. 001- 1320 -513 -2220, ICMA Deferred Compensation, for $4,572.75; and WHEREAS, the Mayor and the City Commission desire to transfer sufficient funds from Account No. 001 -1320 -513 -2210, Pension Plan Contribution, with a current balance of $16,628.38, settlements to Account No. 001 - 1320 -513 -2220 for $4,572.75, ICMA Deferred Compensation, with a current balance of $0.00. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA: Section 1 The Mayor and the City Commission approve the transfer of $4,572.75 from account 001 - 1320 -513 -2210, Pension Plan Contribution, settlements to account number 001- 1320 -513 -2220, ICMA Deferred Compensation, for $4,572.75. Section 2 This resolution shall take effect immediately upon adoption. PASSED AND ADOPTED this _day of , 2011. Attest: Approved: City Clerk Mayor Read and approved as to form and sufficiency: City Attorney Commission Vote: Mayor Stoddard: Vice Mayor Newman: Commissioner Palmer: Commissioner Beasley: Commissioner Harris: ORDINANCE NO. 38 -10 -2063 An Ordinance of the Mayor and City Commission of the City of South Miami, Florida amending the South Miami Pension Plan, providing for an amendment to Section 16 -12, Definitions, to comply with current City policy concerning the definitions of annual compensation, final average compensation, department head, employee, full time employee, participation and part -time employee; amending Section 16- 14(f)(1)(b) to allow retired participants to change a beneficiary up to two times at the participant's cost in compliance with Chapter 2009 -97, Laws of Florida; amending the City of South Miami Police Officers Retirement Trust Fund to provide for compliance with chapter 2009 -97, Laws of Florida; amending Section 16 -171b1 to eliminate the 3% interest payment on return of contribution; providing for severability; providing for codification; and providing for an effective date. WHEREAS, the current language in the pension ordinance does not comply with city policy concerning the definition of Annual Compensation, Final Average Compensation, Department Head, Employee, Full -time Employee, Participation and Part-Time Employee; and WHEREAS, an amendment to the City code is necessary to coordinate the pension ordinance language and the city policy; and WHEREAS, the 2009 Florida Legislature enacted Chapter 2009 -97, Law of Florida, which mandates certain amendments to the City of South Pension Plan and City of South Miami Police Officers' Retirement Trust Fund; and WHEREAS, recent changes to State statutes require several amendments to the Plan in order to maintain eligibility for receipt of state premium tax revenues; and WHEREAS, an amendment to the City code is necessary to permit such new obligations and conditions; and Page 1 of 9 Ord. No. 38 -10 -2063 WHEREAS, the trustees of the City of South Miami Pension Plan and City of South Miami Police Officers' Retirement Trust Fund have requested and approved the amendments provided herein as being in the best interests of the participants and beneficiaries and improving the administration of the plan, and WHEREAS, the City Mayor and City Commission has received and reviewed an actuarial impact statement related to these change and attached as such; and WHEREAS, the City Commission deems it to be in the public interest to provide these changes to the pension plan and to the pension plan for its police officer employees; NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA, THAT: Section 1. That the foregoing whereas clauses are hereby ratified and confirmed as being true and correct and are hereby made a specific part of this Ordinance upon adoption hereof. Section 2. Section 16 -12 of the Code of Ordinances of the City of South Miami, Florida, is hereby amended as follows: Sec. 16-12. Definitions. Page 2 of 9 Ord. No. 38 -10 -2063 Employee shall mean any person employed full -time by the Employer on a regular, permanent basis. Elected officials and any peFsen—whGse for five (6) mcanths OF lPsq in aRy Gal shall be excluded. The city manager, city clerk, and any persons defined as Department Heads within this section, shall be included within the definition of Employee, Employer shall mean City of South Miami. Final. average compensation shall mean the Participant's annual compensation, as determined by the Employer, acting in a uniform and nondiscriminatory manner averaged over the last three -year period ending on the Participant's retirement date, date of disability, date of termination of employment or the date of termination of the plan, whichever is applicable. For police officers, final average compensation shall mean the greater of: (1) The average of the Participant's five (5) best years of annual compensation during the last ten (10) years of service or (2) The average of the Participant's annual compensation over the Participant's last three (3) years, as described above. Participation date shall mean date of participation in this Plan by a Full time employee. Page 3 of 9 Ord. No. 38 -10 -2063 Section 3. Section 16- 14(f)(1)(b) of the Code of Ordinances of the City of South Miami, Florida, is hereby amended as follows: Sec. 16 -14. Pension benefits and retirement date. (f) Optional forms of payment. (1) A participant entitled to a normal or early service retirement benefit shall have the right at any time prior to the date upon which the first payment is received to elect to have the benefit payable under one of the options provided in this section. The participant shall be permitted to revoke any such election. and to elect a new option at any time prior to the receipt of the first payment. Election of the retirement option shall be on a form prescribed by the board of trustees. b. Joint and last survivor option. A participant may elect to receive a reduced benefit for life and to have the same benefit (or a designated fraction of the benefit) continued after the participant's death and during the lifetime of a designated joint pensioner. The participant shall have the option of electing to receive the payment of a benefit of seventy -five (75) percent, sixty -six and two- thirds (66 213) percent, or fifty (50) percent of the participant's monthly retirement allowance to be paid at the participant's death to a joint pensioner designated by the participant at the time of or prior to retirement, such benefit to be payable during the lifetime of the joint pensioner. The reduced retirement benefit shall be the actuarial equivalent of the amount of the retirement compensation otherwise payable to the participant. A designated joint pensioner may be any natural person, but need not be the spouse of the participant. In the event that the designated joint pensioner dies, before the participant's benefit payments begin, this option shall be canceled automatically and a retirement income shall be payable to the member in the form of a life annuity as if the election had never been made. A retired participant may change his or her ioint Page 4 of 9 Ord. No. 38 -10 -2063 Section 4. Section 16 -33 of the South Miami Code of Ordinances is hereby amended to read as follows: Sec. 16 -33. Membership of board; term; officers; meetings; quorum. (a) There is hereby created a seven- member board of trustees of the city police officers' retirement trust fund, which board shall consist of three (3) the city commission and shall serve as _ :r:+e -�r+a . -. ." as herein provided shall serve as trustee for a period of two (2) years and Page 5 of 9 • . . 38-10-2063 oF Plactpa as herein provided, shall sewe as trustee fbi: a peried Gf : +s_v) years, and e• _ \W . The board shall annually elect from its membership a chairman and secretary. The chairman, when present, shall preside at all meetings. The secretary shall keep complete minutes of all proceedings of the board and shall comply with requirements of F.S. § 185.06(3). At each quarterly meeting a report detailing the assets and liabilities of the fund as of the date of such meeting shall be presented. All elections of the board shall be by a majority vote, a quorum being present. Three433Four 4 or more trustees shall constitute a quorum. Trustees shall receive not compensation as such but may be reimbursed for any expenses related to board business. Section 5. Section 16 -37 of the South Miami Code of Ordinances is hereby amended to read as follows: Sec. 16 -37. Powers of board. The board shall have the power and authority as follows: (a) To invest and reinvest monies of the fund. In making such investments they shall be governed by F.S. ch. 185 relating to the investment of fiduciary funds, except that the allocation of assets shall not be less than forty (40) percent in fixed income investments at market. The board may, however, invest up to ten- (10)twenty -five (25) percent of the assets in international securities. Page 6 of 9 Ord. No. 38 -10 -2063 or advisor of such board based upon the divestiture of any securit pursuant to this paragraph. Section 6. Section 16 -42 of the South Miami Code of Ordinances is hereby amended to read as follows: Sec. 16 -42. Benefits. No participant shall receive benefits from the fund in excess of the amount credited to his account. Subject to this provision a participant shall receive benefits as follows: (f) Death of a participant: Upon the death of a participant prior to retirement, there shall be paid to the beneficiary last designated by him all the monies credited to the participants account plus four (4) per cent interest, compounded annually, for the period commencing with the December 31st immediately preceding, but not including, the day of death of the participant. In the event a participant dies on or after January 1, (g) Change of beneficiary. Each participant shall have the right to name a beneficiary and to change his beneficiary designation from time to time. Any such exercise of rights shall become effective immediately upon proper execution of the beneficiary designation form provided by the board as a standard form under this plan. A retired participant may change his or her designated Section 7. Sec. 16 -17. Termination of employment. Page 7 of 9 Ord. No. 38 -10 -2053 (a) If the employment of a Participant is terminated except by retirement, transfer to ineligible status or death, the Participant's interest and rights under this plan shall be limited to those contained in the following sections of this section. (b) Any such Participant shall be entitled to elect Option 1 or Option 2, as described below, except that Option 2 shall be automatically considered as having been elected by the Participant unless Option 1 is elected before the Participant's normal retirement date. Option 1: A cash payment of an amount equal to the aggregate of the contributions made by the Participant prior to termination of employment with credited interest GGMPGunded annually at the rate ef three (3) p , e -sash payment is-.;,ade. Provided that police officer Participants eligible to withdraw their contributions from this pension plan may only withdraw their contributions without interest. Option 2: Pension benefits commencing on what otherwise would have been the normal retirement date of the Participant in an amount equal to the greater of that which can be provided by the aggregate of the contributions made by the Participant prior to the termination of employment, with credited interest compounded annually at the rate of three (3) percent per annum from the end of the year of payment to the date on which pension benefits commence; or an amount determined by multiplying the amount of pension to which the Participant is entitled in accordance with section 16 -14(a) or 16- 14(b), whichever is applicable by a percentage determined in accordance with the following schedule on the basis of the length of Credited service. Section 8. If any section, clause, sentence or phrase of this ordinance is for any reason held invalid or unconstitutional by a court of competent jurisdiction, the holding shall not affect the validity of the remaining portions of this ordinance. Section 9. All ordinances or parts of ordinances in conflict with the provisions of this ordinance are repealed. Section 1i). This Ordinance shall take effect upon adoption. PASSED AND ADOPTED this 19t" day of October, 2010. Page 8 of 9 Ord. No. 38 -10 -2063 ATTEST: ITY CLER 1' Reading — 7/20/10 2 "d Reading — 10/5/10; 10/19/10 APPROVED: pw roj� � MAAYOO READ AND OVED AS TO ORM COMMISSION VOTE: Mayor Stoddard: Vice Mayor Newman: Commissioner Palmer: C ATTORNEY Commissioner Beasley: Commissioner Harris: Page 9 of 9 5 -0 Yea Yea Yea Yea Yea