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Ordinance No. 2019-12 Amending City Code Chapter 36 Police Pension Plan and Trust Fund - July 9, 2019 ORDINANCE NO. 2019-12 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 A MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY AND THE DADE COUNTY POLICE BENEVOLENT ASSOCIATION; BY AMENDING SECTION 36-22 "DEFINITIONS"; BY AMENDING SECTION 36-23 "ADMINISTRATION OF THE RETIREMENT PLAN" TO ADDRESS BOARD COMPOSITION; BY AMENDING SECTION 36-26 "SERVICE RETIREMENT BENEFIT" TO REVISE RETIREMENT CRITERIA; BY AMENDING SECTION 36-29 "VESTING AND TERMINATION" TO REVISE VESTING CRITERIA; BY AMENDING SECTION 36-35 "DEFERRED RETIREMENT OPTION PROGRAM" TO REVISE DROP PARTICIPATION; PROVIDING FOR REPEAL; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND 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 (the "Union") recently tentatively agreed to a Memorandum of Understanding ("MOU")wherein the parties agreed to amend the Plan to address certain concerns broached by the Florida Division of Retirement; and WHEREAS, the Plan should be amended to conform with the collectively bargained changes to the Plan as set forth in the MOU; 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. NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA: Words in strikeout type are deletions from existing text and word in underline type are additions to existing text. City of Aventura Ordinance No. 2019-12 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. * * * Member shall mean a police officer actively employed by the City for whom contributions to the Retirement Plan are made as required by this article. Members shall also include retired police officers and those police officers participating in the DROP established by section 36-35. The chief of police and any such other managerial ranks, as may be permitted by law, shall have the option to participate in this plan or another city sponsored Retirement Plan. Should the chief of police opt to participate in another city sponsored Retirement Plan, the chief of police may not serve as or vote for an elected trustee. Police officer shall mean any person employed by the City police department for whom contributions are made or picked up to the Retirement Plan as required by this article or who participates in the DROP established by section 36-35 and who is certified as a police officer as a condition of employment in accordance with the provisions of F.S. § 943.1395, and who is vested with the authority to bear arms and make arrests, and whose primary responsibility is the prevention and detection of crime or the enforcement of the penal, criminal, traffic, or highway laws of the State, including supervisory and managerial personnel. * * * Section 3. That Chapter 36 "Retirement," Article II "Police Pension Plan and Trust Fund," Section 36-23, "Administration of the Retirement Plan," of the City Code of Ordinances be amended as follows: Page 2 of 10 City of Aventura Ordinance No. 2019-12 Sec. 36-23. -Administration of the Retirement Plan. (a) The sole and exclusive administration of, and the responsibility for the proper, effective operation of the Retirement Plan and for implementing the provisions of this article is vested in a Board of Trustees. (b) The Board of Trustees shall consist of five persons; two of whom shall be legal residents of the City of Aventura and who shall be appointed by the City Commission from a list provided by the City Manager. Two members of the Board of Trustees shall be police officers elected by a majority of the police officers who are active members of the plan. Police officers participating in the DROP established by section 36-35 may serve as elected trustees but may not vote in such elections. A fifth member of the Board shall be chosen by a majority of the other four Trustees, and such person's name shall be submitted to the City Commission for appointment. The City Commission shall appoint the fifth member selected by the other four Trustees as a ministerial duty. (c) All Trustees shall serve a term of four years_.- If a vacancy shall occur prior to the expiration of a member's term due to the resignation of a trustee, an elected trustee no longer being employed as a full-time City police officer, or an appointed trustee no longer residing in the City, a replacement member shall be chosen in the same manner as the person who has left office. A replacement Trustee shall serve a full four year term measured from the date of replacement. All Trustees shall serve until their replacements are selected. Section 4. 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: Section 36-26. Service retirement benefit. (a) Retirement date. i. 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. ii. -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 Page 3 of 10 City of Aventura Ordinance No. 2019-12 the date upon which the member attains age 5755 with at least ten years of credited service. Any provision of this plan to the contrary notwithstanding, a member's accrued benefit shall become 100 percent vested upon the attainment of the normal retirement date and shall not be less than the benefit that the member had accrued as of October 1, 2018. (b) Benefit rate fp. Normal retirement A normal retirement benefit payable to a member retiring upon attaining age 55 with ten years of credited service shall be determined by multiplying three 2.75 percent of final monthly compensation by the number of years of credited service, e. A member receiving a normal retirement benefit hereunder shall not be eligible to participate in the DROP established by section 36- 35. Qa Service retirement based on 22.5 or more years of service. A service retirement benefit payable to a member retiring with 22.5 or more years of credited service shall be determined by multiplying three percent of final monthly compensation by the number of years of credited service to a maximum of 80 percent for the first 40-29.091 years of service. For all subsequent years of service, the normal retirement benefit shall be determined by multiplying twe-2.75 percent of final monthly compensation by each year in excess of 4029.091 years of service. A member receiving a service retirement benefit hereunder shall be eligible to participate in the DROP established by section 36-35 subject to the Maximum DROP Entry Deadline thereof. (iii) Delayed retirement. A delayed retirement benefit payable to a member retiring after open-attaining age 55 with at least ten but less than 22.5 years of credited service shall be determined by adding 0.01% to the 2.75% benefit rate set forth in (i) above for each of the first 23 months of service after attaining the normal retirement date of age 55 and 10 years of service and adding 0.02% for the 24th month of service after attaining the normal retirement date of age 55 and 10 years of service until a maximum of three percent is reached and then multiplying the total benefit rate by final monthly compensation and by the number of years of credited service to a maximum of 80 percent for the first 4029.091 years of service. For all subsequent years of service, the delayed retirement benefit shall be determined by multiplying twe-2.75 percent of final monthly compensation by each year in excess of 4029.091 years of service. A member receiving a delayed retirement benefit hereunder shall be eligible to participate in the DROP established by section 36-35 subject to the Maximum DROP Entry Deadline thereof. Page 4 of 10 City of Aventura Ordinance No. 2019-12 (iv) Examples: 1. Age 55 with 10 or more years of credited service. A member retiring at age 55 with 10 or more years of credited service but less than 22.5 years of credited service would have reached the normal retirement date based on age and service at age 55, so the member's total benefit rate would be 2.75%. 2. 56 with 10 years. A member retiring at age 56 with 10 years of credited service would have reached the normal retirement date based on age and service at age 56, so the member's total benefit rate would be 2.75%. 3. 56 with 11 years. A member retiring at age 56 with 11 years of credited service would have reached the normal retirement date based on age and service at age 55, so the member's total delayed retirement benefit rate would be 2.75 +.12% [12 months x 0.01%1 or 2.87%. 4. 56 with 12 or more years. A member retiring at age 56 with 12 or more years of credited service but less than 22.5 years of credited service would have reached the normal retirement date based on age and service at age 55, so the member's total delayed retirement benefit rate would be 2.75 +.12% 112 months x 0.01%1 or 2.87%. 5. 57 with 10 years. A member retiring at age 57 with 10 years of credited service would have reached the normal retirement date based on age and service at age 57, so the member's total benefit rate would be 2.75%. 6. 57 with 11 years. A member retiring at age 57 with 11 years of credited service would have reached the normal retirement date based on age and service at age 56 when the member had attained 10 years of service and was at least 55 years old, so the member's total delayed retirement benefit rate would be 2.75% + 0.12% (12 months x 0.01%) or 2.87%. 7. 57 with 12 or more years. A member retiring at age 57 or later with 12 or more years of credited service but less than 22.5 years of credited service would have reached the normal retirement date based on age and service at age 55, so the member's total delayed retirement benefit rate would be 2.75 + 0.25% (23 months x 0.01% + 1 month x .02%) or 3.0% 8. Any age with 22.5 or more years. A member of any age retiring with 22.5 or more years of credited service would receive the service retirement benefit rate of 3%. 9. 80% cap applies. All of the above examples are subject to the 80% pension maximum for the first 29.091 40 years of service and a benefit rate of 215% per year for all years of service over 29.09148. (c) All monthly service retirement benefits shall be payable on the first day of each month. The benefit shall commence on the first day of the month coincident with or next following the member's actual retirement and shall Page 5 of 10 City of Aventura Ordinance No. 2019-12 continue until and including the first day of the month of the death of the member. In the event that a member shall retire in the middle of the month, the retirement benefit shall commence on the first day of the following month, but the member shall receive payment credit for the partial month preceding the actual date that payment commenced. (d) Early retirement shall be available to an active member on the first day of the month coincident with or next following attainment of age 45 and a completion of ten years of credited service. Early retirement benefit recipients are not eligible to participate in the DROP established by section 36-35. (e) A member electing early retirement may choose to receive either a deferred payment or an immediate payment under the following formula: (1) A deferred payment shall commence on the normal retirement or delayed retirement date of the member, as chosen by the member- This shall mean the date upon which the member attains age 57 with ten years of credited service. A deferred payment shall be determined in the same manner as a normal or delayed retirement, except that final monthly compensation and credited service shall be based upon the early retirement date. (2) An immediate retirement benefit may commence on the first day of the month coincident with or next following the date of early retirement and continue to and including the first day of the month of the death of the member. The benefit shall be determined for normal or delayed retirement and then actuarially reduced for the number of actual years and months at which the starting date of the benefit precedes the normal or delayed retirement date, whichever results in the greater benefit payment to the member- The normal retirement and delayed dates shall be as set forth in subsection (b) above. - - _ _ - . _ _ _ - - -- - - _ - _ _ _ _ - - • - --_ age 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 or delayed 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 306 percent (age 557--age 45 = 102 years x 3 percent = 306 percent) from the normal retirement date of age 55 with a 2.75% benefit rate or reduced by 36% (age 57-age 45 = 12 years x 3 percent= 36%)from the delayed retirement date with a 3% benefit rate, whichever results in the greater benefit payment to the member. Section 5. That Chapter 36 "Retirement," Article II "Police Pension Plan and Trust Fund," Section 36-29, "Vesting and termination," of the City Code of Ordinances be amended as follows: Page 6of10 City of Aventura Ordinance No. 2019-12 Sec. 36-29. -Vesting and termination. (b) A member who shall leave the service of the City prior to eligibility for normal service retirement or early service retirement and has not received a refund of the member's accumulated contributions, but who has completed ten years of creditabled service shall be entitled to receive retirement benefits commencing at the regular normal service retirement date set forth in section 36-26(b)(i), or early retirement benefits upon or after attaining age 50 calculated according to the early formula set forth in section 36-26(e)(2). Such benefits will be based on final monthly compensation and credited service as of the date of termination. If any deferred vested member who has been in the service of the municipality for at least ten member may select early retirement upon attaining age 50 or older. Early retirement bencfits shall be paid at the actuarial equivalent of the amount of such retirement income otherwise payable, as provided in Section 185.16(4), Florida Statutes. * * * Section 6. 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). Effective October 1, 2018, a deferred retirement option plan ("DROP") will be created. A member will be eligible to enter the DROP on the earlier of the first day that he/she is eligible for narmakservice retirement as defined by section 36-26(b)(ii) or delayed retirement as defined in section 36- 26(b)(iii) but with at least 11 years of credited service and attainment of age 57. 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 years. After the maximum period of DROP participation, the member must terminate from employment as a City police officer .officer. DROP participation must beginning from by the earlier of 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 Page 7 of 10 City of Aventura Ordinance No. 2019-12 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 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 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. Page 8 of 10 City of Aventura Ordinance No. 2019-12 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 Dr. Marks, who moved its adoption on first reading. This motion was seconded by Vice Mayor Landman, and upon being put to a vote, the vote was as follows: Commissioner Dr. Linda Marks Yes Commissioner Gladys Mezrahi Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Commissioner Howard Weinberg Yes Vice Mayor Denise Landman Yes Mayor Enid Weisman Yes The foregoing Ordinance was offered by Commissioner Dr. Marks, who moved its adoption on second reading. This motion was seconded by Commissioner Shelley and, upon being put to a vote, the vote was as follows: Commissioner Dr. Linda Marks Yes Commissioner Gladys Mezrahi Yes Commissioner Marc Narotsky Yes Commissioner Robert Shelley Yes Commissioner Howard Weinberg Yes Vice Mayor Denise Landman Yes Mayor Enid Weisman Yes Page 9 of 10 City of Aventura Ordinance No. 2019-12 PASSED on first reading this 11th day of June, 2019. PASSED AND ADOPTED on second reading this 9th day of July, 2019. ENID WEISMAN, MAYOR f I L0A� q o6 5vt ATTEST: ELLISA L. HORVATHr C CITY CLERK APPROVED AS TO LEGAL SUFFICIENCY: k---- )1)Y7") CITY ATTORNEY Page 10 of 10