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Ordinance No. 2017-13 Amending Police Pension Plan and Trust Fund (Chapter 36) - November 7, 2017 ORDINANCE NO. 2017-13 AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING CHAPTER 36 "RETIREMENT," ARTICLE II "POLICE PENSION PLAN AND TRUST FUND," IN ACCORDANCE WITH CHANGES CONTAINED IN THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE CITY AND THE DADE COUNTY POLICE BENEVOLENT ASSOCIATION FOR THE PERIOD OCTOBER 1, 2016 THROUGH SEPTEMBER 30, 2019; BY AMENDING SECTION 36-22 "DEFINITIONS"; BY AMENDING SECTION 36-26 "SERVICE RETIREMENT BENEFIT" TO REVISE RETIREMENT CRITERIA; BY ADDING SECTION 36-35 "DEFERRED RETIREMENT OPTION PROGRAM"; BY ADDING SECTION 36-38 "DEFINED CONTRIBUTION PLAN"; BY ADDING SECTION 36-39 "USE OF PREMIUM TAX REVENUES"; PROVIDING FOR REPEAL; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Aventura (the "City") maintains a defined benefit pension plan for its certified police officers, which is known as the City of Aventura Police Officers' Retirement Plan (the "Plan"), and which is codified in Chapter 36 of the City Code; and WHEREAS, the City and the Dade County Police Benevolent Association ("PBA") recently ratified a collective bargaining agreement ("CBA") covering the period October 1 , 2016 through September 30, 2019, wherein the parties agreed that, following ratification of the CBA, the City would adopt an ordinance amending the Plan to provide for the codification of the changes to the Plan set forth in the CBA; and WHEREAS, the Plan should be amended to conform with the collectively bargained changes to the Plan as set forth in the CBA; and WHEREAS, prior to Second Reading of this Ordinance, the City Commission received and reviewed an actuarial impact statement concerning said changes and finds that it is in the best interest of the City and its employees to amend the Plan. City of Aventura Ordinance No. 2017-13 NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA': Section 1. That each of the above-stated recitals are hereby adopted and confirmed. Section 2. That Chapter 36 "Retirement," Article II "Police Pension Plan and Trust Fund," Section 36-22, "Definitions," of the City Code of Ordinances be amended as follows: Sec. 36-22. - Definitions. * * * Premium tax revenues means State insurance premium tax revenues remitted annually to the City, which are collected on casualty insurance policies in the City in accordance with Chapter 185, Florida Statutes. * * * Section 3. That Chapter 36 "Retirement," Article II "Police Pension Plan and Trust Fund," Section 36-26, "Service retirement benefit," of the City Code of Ordinances be amended as follows: Sec. 36-26. - Service retirement benefit. (a) Prior to October 1, 2018, a member may retire on the first day of the month coincident with or next following the earlier of: the date upon which the member completes 25 years of credited service, regardless of age; or the date upon which the member attains age 55 with ten years of credited service. There shall be no mandatory retirement age. Effective October 1, 2018, a member may retire on the first day of the month coincident with or next following the earlier of: the date upon which the member completes 22.5 years of credited service, regardless of age; or the date upon which the member attains age 57 with ten years ' Words in strikeout type are deletions from exist text and word in underline type are additions to existing text. Page 2 of 7 I City of Aventura Ordinance No. 2017-13 of credited service. Any provision of this plan to the contrary notwithstanding, a member's accrued benefit shall become 100% vested upon the attainment of the normal retirement date. (e) A member electing early retirement may receive either a deferred payment or an immediate payment under the following formula: (1) A deferred payment shall commence on the normal retirement date of the member. This shall mean the date upon which the member attains age 55 57 with ten years of credited service.... (2) ... The normal retirement date shall be the date upon which the member would have attained age 55 57 with ten years of credited service. The actuarial reduction factor applied to the benefit shall be three percent for each year by which the starting date of the benefit precedes the normal retirement date. For example, the early retirement benefit of a member retiring early at age 45 with 20 years of service shall be reduced by 36% (age 57 — age 45 = 12 years x 3% = 36%). Section 4. That Chapter 36 "Retirement," Article II "Police Pension Plan and Trust Fund," Section 36-35, "Deferred Retirement Option Program (DROP)," of the City Code of Ordinances be added as follows: Sec. 36-35. — Deferred Retirement Option Program (DROP). Reserved, Effective October 1, 2018, a deferred retirement option plan ("DROP") will be created. A member will be eligible to enter the DROP on the first day that he/she is eligible for normal retirement. Upon entering the DROP, a member will no longer accrue credited service or additional pension benefits and will no longer make employee contributions to the Retirement Plan. Instead, the amount of the monthly pension benefit for the benefit option selected by the member will be credited to the member's DROP account. The maximum period that a member may participate in the DROP is five (5) years beginning from the date on which a member reaches 25 years of service or the date on which a member reaches age 57 with 11 years of service ("Maximum DROP Entry Deadlines"). A member may elect to enter DROP after the foregoing dates, but his/her maximum participation in the DROP will be reduced by the period of time in which the member delayed entry in the DROP after reaching either of the foregoing Maximum DROP Entry Deadlines. The member's DROP account will be self-directed by the member to mutual funds selected by the Retirement Plan's Board of Trustees from among those offered by a Page 3 of 7 City of Aventura Ordinance No. 2017-13 vendor selected by the Board of Trustees. The available mutual funds and the vendor may be changed from time to time by the Board of Trustees. Members will be solely responsible for the gains and losses of their individual self-directed DROP accounts. Members who elect to participate in the DROP shall be required to separate from City service at the conclusion of the DROP period. A member's DROP shall be distributed to the member in a lump sum, rollover, or a combination of both, as soon as administratively practicable and not more than 90 days following the conclusion of the DROP period or approval of the distribution by the Retirement Plan Board of Trustees, whichever occurs last. Neither the City, the Retirement Plan, nor its Board of Trustees shall have any liability or responsibility to guarantee the principal and/or rate of return for a member's DROP assets. The DROP accounts, although self-directed separate accounts, will remain part of the pension trust, and distributions from a member's account shall not be permitted until termination of employment. Section 5. That Chapter 36 "Retirement," Article II "Police Pension Plan and Trust Fund," Section 36-38, "Defined contribution plan," of the City Code of Ordinances be added as follows: Sec. 36-38. — Defined contribution plan. A defined contribution plan ("DC plan") is hereby created as a component of this fund, but will not be activated unless and until a portion of chapter 185 premium tax revenues have been assigned to fund the DC plan. The provisions of the DC plan, when and if activated, shall be negotiated by the parties at the time funding has been assigned to the DC plan. Assignment of Chapter premium tax revenues can result either from agreement between the parties, or from application of the provisions of Ch. 2015-39, Laws of Florida. Section 6. That Chapter 36 "Retirement," Article II "Police Pension Plan and Trust Fund," Section 36-39, "Use of Premium Tax Revenues," of the City Code of Ordinances be added as follows: Sec. 36-39 — Use of Premium Tax Revenues. (a) Any and all premium tax revenues received by the Plan pursuant to Chapter 185, Florida Statutes, including any accumulated excess premium tax revenues held by the Plan shall be retained by the Plan to pay for the benefits offered by the Plan. PaQe 4 of 7 City of Aventura Ordinance No. 2017-13 (b) The aforementioned is intended to supplant the default methods outlined in Section 185.35, Florida Statutes. Section 7. Repeal. All sections or parts of sections of the Code of Ordinances of the City of Aventura, all ordinances or parts of ordinances, and all resolutions or parts of resolutions in conflict herewith, be and the same are hereby repealed to the extent of such conflict. Section 8. Severability. Should any section or provision of this Ordinance, or any paragraph, sentence or word, be declared by a Court of competent jurisdiction to be invalid, such decision shall not affect the validity of the remainder hereof, as a whole or a part hereof, other than the part declared to be invalid. Section 9. Inclusion in the Code. It is the intention of the City Commission of the City of Aventura that the provisions of this Ordinance shall become and be made a part of the Code of Ordinances of the City of Aventura and that the sections of this Ordinance may be renumbered or relettered and the word "ordinance" may be changed to "Chapter", "Section", "Article", or such other appropriate word or phrase, the use of which shall accomplish the intentions herein expressed. Section 10. Effective Date. This Ordinance shall be effective upon passage by the City Commission on second reading. The foregoing Ordinance was offered by Commissioner Shelley, who moved its adoption on first reading. This motion was seconded by Commissioner Mezrahi and upon being put to a vote, the vote was as follows: Page 5 of 7 I City of Aventura Ordinance No. 2017-13 Commissioner Denise Landman Yes Commissioner Dr. Linda Marks Yes Commissioner Gladys Mezrahi Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Vice Mayor Howard Weinberg Yes Mayor Enid Weisman Yes The foregoing Ordinance was offered by Commissioner Weinberg, who moved its adoption on second reading. This motion was seconded by Vice Mayor Shelley and upon being put to a vote, the vote was as follows: Commissioner Denise Landman Yes Commissioner Dr. Linda Marks Yes Commissioner Gladys Mezrahi Yes Commissioner Marc Narotsky Yes Commissioner Howard Weinberg Yes Vice Mayor Robert Shelley Yes Mayor Enid Weisman Yes PASSED on first reading on this 31d day of October, 2017. PASSED AND ADOPTED on second reading on this 7th day of November, 2017. Page 6 of 7 City of Aventura Ordinance No. 2017-13 j2>T2t - -" " ID EISMAN, MAYOR Cc4 „/ ,, ATTEST: ELLISA L. HORVATH, M C CITY CLERK Approved as to Legal Sufficiency: CITY ATTORNEY Page 7 of 7