HB 577

1	A bill to be entitled
2	An act relating to the City Pension Fund for
3	Firefighters and Police Officers in the City of Tampa,
4	Hillsborough County; authorizing the City of Tampa to
5	enter into a supplemental contract with certain
6	firefighters and police officers to increase the
7	amount of pension received by a widow or widower or
8	child or children should a member lose his or her life
9	or later die from injuries or causes occurring while
10	in the discharge of duties; allowing a joint annuitant
11	who is also a lawfully wedded spouse to be eligible
12	for a 13th check; confirming in part the City of Tampa
13	Firefighters and Police Officers Pension Contract;
14	providing for severability; providing an effective
15	date.
16
17	Be It Enacted by the Legislature of the State of Florida:
18
19	Section 1.  The City of Tampa is authorized and empowered
20	to enter into a supplemental contract with each and every
21	firefighter or police officer who was an active member of the
22	City Pension Fund for Firefighters and Police Officers in the
23	City of Tampa on or after October 1, 2012, or who hereafter
24	enters into a pension contract with the City.
25	Section 2.  Sections 8 and 27 of the City of Tampa
26	Firefighters and Police Officers Pension Contract as prescribed
27	by Section 28-17 of the City of Tampa Code [Ordinance No. 4746-
28	A, enacted September 30, 1969], as amended by Section 28-19 of
29	the City of Tampa Code [Ordinance No. 6038-A, enacted September
30	17, 1974], pursuant to chapter 74-613, Laws of Florida, as
31	further amended by Ordinance No. 89-314, enacted December 21,
32	1989, and approved, ratified, validated, and confirmed by
33	chapter 90-391, Laws of Florida, and as further amended by
34	chapter 92-231, Laws of Florida, chapter 94-463, Laws of
35	Florida, chapter 98-515, Laws of Florida, chapter 2000-485, Laws
36	of Florida, Ordinance No. 2001-133, enacted July 3, 2001,
37	chapter 2001-288, Laws of Florida, chapter 2002-369, Laws of
38	Florida, Ordinance No. 2003-22, enacted January 23, 2003,
39	chapter 2004-427, Laws of Florida, chapter 2007-304, Laws of
40	Florida, and chapter 2011-240, Laws of Florida, are amended to
41	read:
42	Section 8.  If any member of either department shall lose his
43	life or later die from injuries or causes occurring while in the
44	discharge of his duties, and shall leave a widow or widower, or
45	child or children under the age of eighteen (18) years, or age
46	twenty-three (23) if a full-time student, the Board shall
47	authorize and direct payment of a pension to the widow or widower
48	and/or child or children, but only in the following amounts and on
49	the following conditions:
50	(A)  To the widow or widower in equal monthly installments
51	an amount equal to sixty-five fifty per centum (65% 50%) of the
52	member's final year's earnings, computed from date of death,
53	until death. For the widow or widower of a firefighter or police
54	officer killed in the line of duty prior to October 1, 1969, the
55	minimum benefit under this section shall be $1,500 per month
56	(Base plus PRAA). For the widow or widower of any member of this
57	Pension Fund who prior to October 16, 1992, was a member of
58	Division B of the General Employees Pension Plan as established
59	by Chapter 81-497, Laws of Florida, as amended, upon the
60	reaching social security normal retirement age, except as
61	provided in Section 28(C) of this Contract, the benefit paid to
62	the widow or widower shall be reduced by an amount equal to the
63	actual social security benefit earned by the member for
64	employment as a firefighter or police officer for the City to
65	the extent that such employment is considered to be creditable
66	service under this Fund; provided, however, that if the widow or
67	widower does not receive the member's accrued social security
68	benefit, there shall be no reduction in benefits paid to such
69	widow or widower. The effect of such reduction shall be that the
70	sum of the benefit paid herein and said social security benefit
71	shall be equal to the amount of the benefit otherwise payable
72	herein. The widow or widower of each such member shall, upon
73	demand by the Board, authorize the Social Security
74	Administration to release any information necessary to calculate
75	such reduction. The Board shall not make any payment for the
76	benefit payable herein for any period during which such widow or
77	widower willfully fails or refuses to authorize the release of
78	such information in the manner and within the time prescribed by
79	rules adopted by the Board.
80	(B)  For each child until he or she shall have reached the
81	age of eighteen (18) years, or until such child or children
82	shall die or marry before reaching the age of eighteen (18)
83	years, or age twenty-three (23) if a full-time student, in equal
84	monthly installments an amount equal to fifteen seven and one-
85	half per centum (15% 7½%) of the final year's earnings, computed
86	from date of death, subject to a limitation of a total of
87	ninety-five sixty-five per centum (95% 65%) of final yearly
88	earnings for widow or widower and children combined. Children's
89	pensions shall terminate at death or marriage as well as
90	reaching age eighteen (18), or age twenty-three (23) if a full-
91	time student. Adopted children shall participate.
92	(C)  Upon death of the widow or widower, the fifteen seven
93	and one-half per centum (15% 7½%) child allowance shall be
94	increased to thirty fifteen per centum (30% 15%) for each child,
95	and shall be paid in trust to eligible children, not to exceed a
96	total of sixty fifty per centum (60% 50%) of member's final
97	earnings.
98	(D)  The trusteeship and disbursement of the pension to any
99	child or children is to be determined by the Board of Trustees.
100	(E)  No pension shall be allowed to any stepchild or
101	stepchildren of a deceased member.
102	(F)  In the absence of an eligible surviving spouse or
103	minor children, to the extent required by the Florida Statutes,
104	in the event of the death of a member prior to retirement, the
105	member's designated beneficiary shall be entitled to the
106	benefits otherwise payable to the member at normal retirement
107	age for ten (10) years certain.
108	(G)  In the case of a surviving widow or widower and a
109	surviving child as defined in this act, who is in pay status on
110	October 1, 2012, the benefit received shall be increased on the
111	first payment date after October 1, 2012.
112	Section 27.  13th CHECK PROGRAM - Notwithstanding any other
113	provisions of this contract, and subject to the provisions of
114	this section, the 13th Check Program is a program which
115	authorizes the Board of Trustees to establish and make a
116	supplemental pension distribution, pursuant to the following
117	terms and conditions:
118	(A)  Eligibility - The following persons shall be eligible
119	for the supplemental pension distribution payable no later than
120	June 30, 2002, and each June 30 annually thereafter:
121	(1)  All retired members who have terminated employment as
122	a firefighter or police officer in the fire department or police
123	department, respectively, who, on the October 1 immediately
124	preceding the June 30 by which distributions are to be made,
125	were eligible to receive pension benefits for at least 1 year.
126	For purposes of this section only, a DROP participant shall be
127	considered a retired member and, during the DROP calculation
128	period, a DROP participant shall be eligible for the 13th check
129	benefit, provided that, on the October 1 immediately preceding
130	the June 30 by which distributions are to be made, such DROP
131	participant had participated in the DROP for at least 1 year.;
132	(2)  All qualifying spouses who were eligible to receive
133	pension benefits pursuant to Section 8 or Section 9 for at least
134	1 year on the October 1 immediately preceding the June 30 by
135	which distributions are to be made.; and
136	(3)  All qualifying surviving spouses, who on the October 1
137	immediately preceding the June 30 by which distributions are to
138	be made, were eligible for receipt of Section 8 or Section 9
139	benefits but who have not received such pension benefits for at
140	least 1 year provided that the deceased member was eligible for
141	receipt of pension benefits on October 1 of the prior year.
142	(4)  A joint annuitant who is also a lawfully wedded spouse
143	of the retiree and who was eligible to receive pension benefits
144	pursuant to Section 7 for at least 1 year on the October 1
145	immediately preceding the June 30 by which distributions are
146	made.
147	(5)  A joint annuitant who is also a lawfully wedded spouse
148	of the retiree and who on the October 1 immediately preceding
149	the June 30 by which distributions are to be made was eligible
150	for receipt of Section 7 benefits but who has not received such
151	pension benefits for at least 1 year, provided that the deceased
152	member was eligible for receipt of pension benefits on October 1
153	of the prior year.
154	(B)  13th Check Account
155	(1)  There is hereby created a 13th check account within
156	the Fund, which shall consist of those employees' contributions
157	set forth in subparagraph 27(B)(2) in excess of those
158	contributions otherwise required by Section 2 for the normal
159	annual cost of benefits, other than benefits arising from post
160	retirement adjustments made pursuant to Section 23 and other
161	than benefits arising from the 13th Check Program, plus any
162	interest earnings thereon up to and including September 30,
163	2001. Effective for earnings paid on the first pay date after
164	October 1, 2001, employee contributions to the 13th Check
165	account shall cease, and the 13th Check Account shall be funded
166	by investment returns in excess of 10% (limited to 3%) on the
167	base plan liabilities for persons eligible for the 13th check.
168	For purposes of this Section, the "base plan" shall mean those
169	assets of the Fund excluding the Post Retirement Adjustment
170	Account, DROP account assets, and the 13th check account. The
171	amount available for the 13th check shall be calculated as of
172	fiscal year end commencing September 30, 2001 for the fiscal
173	year ending September 30, 2001 for payment no later than June
174	30, 2002, and each June 30 annually thereafter; provided,
175	however, the calculation of the amount payable no later than
176	June 30, 2002, shall include employee contributions to the 13th
177	check account for earnings paid through the last pay date
178	immediately prior to October 1, 2001. Subject to the
179	requirements of part VII of chapter 112, Florida Statutes,
180	effective October 1, 2007, the 13th Check Account shall be
181	funded by investment returns in excess of 10 percent (limited to
182	1 percent) on the base plan plus the Post Retirement Adjustment
183	Account market value of assets at each fiscal year ending
184	September 30. For purposes of this section, the term "base plan"
185	means those assets of the fund excluding the Post Retirement
186	Adjustment Account, DROP account assets, and the 13th Check
187	Account. The amount available for the 13th Check shall be
188	calculated as of fiscal year end commencing September 30, 2007,
189	for the fiscal year ending September 30, 2007, for payment no
190	later than June 30, 2008, and each June 30 annually thereafter.
191	The City shall not be required to make contributions toward the
192	13th check program.
193	(2)  Notwithstanding any other provision of this contract,
194	commencing October 1, 1998, employees covered under this
195	contract shall continue to contribute pursuant to Section 2 at
196	the rates required for employees to fund the normal annual cost
197	of benefits, other than benefits arising from post retirement
198	adjustments made pursuant to Section 23 and other than benefits
199	arising from the 13th check program made pursuant to this
200	section, plus an additional 100 percent of 9.874 percent of the
201	full scale contribution rate (FSCR) set forth in Section 2(D) to
202	the 13th check program. Employee contributions to the 13th check
203	shall cease effective for earnings paid on the last pay date
204	immediately prior to October 1, 2001.
205	(C)  Amount of the 13th Check - The amount of the 13th
206	check shall be determined as follows:
207	(1)(a)  The amount of the 13th check shall be the same for
208	all retired members, regardless of years of service, age, years
209	retired, or monthly installment.
210	(b)  All eligible surviving spouses shall be entitled to 50
211	percent of what the eligible retired member would have received
212	but for death.
213	(c)  If a retired member is eligible on October 1 but dies
214	before payment of the 13th check by the following June 30, the
215	retired member's spouse shall receive the full amount of the
216	payment, and if there is no surviving spouse, the retired
217	member's designated beneficiary or beneficiaries, or if none,
218	the retired member's estate shall receive the payment.
219	(2)  The Board of Trustees shall establish by rule adopted
220	no later than May 31, 2002 and each May 31 thereafter, the
221	amount of the 13th check funded pursuant to Section 27(B)(1),
222	subject to the following:
223	(a)  The amount of the 13th check, or a method for
224	calculating the amount of the 13th check in a manner that is
225	definitely determinable and in accordance with the requirements
226	of the Internal Revenue Code applicable to a qualified
227	governmental plan; and
228	(b)  Certification by the Fund's actuary that the amount of
229	the payment will be funded on a sound actuarial basis as
230	required by Section 14, Article X of the State Constitution.
231	(D)  Conflict of Laws - To the extent that any provision of
232	this section is in conflict with sections 112.60-112.67, Florida
233	Statutes, or those provisions of chapters 175 and 185, Florida
234	Statutes, that apply to local law plans established by municipal
235	ordinance or special act, or provisions of Florida Statutes made
236	applicable to pension funds established by special act, or to
237	the extent that any provision of this section would result in
238	the loss of tax exempt status of the Pension Fund, the Board of
239	Trustees is hereby delegated the authority to adopt by rules
240	changes to this section in order to comply with said laws, which
241	shall have the force of law and shall be considered part of this
242	pension contract.
243	(E)  Administration of Program - The Board of Trustees
244	shall make such rules as are necessary for the effective and
245	efficient administration of this section, provided that such
246	rules are not inconsistent with the terms of any collective
247	bargaining agreement entered into by the City and the certified
248	bargaining agents for firefighters and police officers
249	concerning the 13th Check Program. Notwithstanding any other
250	provision of this section to the contrary, any provision of this
251	section shall be construed and administered in such manner that
252	such program will qualify as a qualified governmental pension
253	plan under existing or hereafter enacted provisions of the
254	Internal Revenue Code of the United States, and the Board of
255	Trustees may adopt any rule to accomplish the purpose of this
256	section as is necessary to retain tax qualification, which rules
257	shall have the force of law and shall be considered part of this
258	pension contract.
259	Section 3.  The changes to the pension contract in this act
260	for firefighters and police officers who are active members of
261	the City Pension Fund for Firefighters and Police Officers in
262	the City of Tampa on or after October 1, 2012, shall be made
263	available in a supplemental pension contract, and an individual
264	shall not be permitted to select some of said changes and reject
265	other of said changes. Any firefighter or police officer who is
266	entitled to benefits under the City Pension Fund for
267	Firefighters and Police Officers in the City of Tampa who is
268	actively employed as a firefighter or police officer in the City
269	of Tampa on or after October 1, 2012, shall have the opportunity
270	to sign such supplemental pension contract before October 1,
271	2012. However, any person who becomes a member of the City
272	Pension Fund for Firefighters and Police Officers in the City of
273	Tampa on or after October 1, 2012, shall be required as a
274	condition of membership into said Pension Fund to sign a pension
275	contract which includes the provisions of this act, and shall be
276	required to make contributions if required as a result of such
277	benefits.
278	Section 4.  The City of Tampa Firefighters and Police
279	Officers Pension Contract as prescribed by Section 28-17 of the
280	City of Tampa Code [Ordinance No. 4746-A, enacted September 30,
281	1969], as amended by Section 28-19 of the City of Tampa Code
282	[Ordinance No. 6038-A, enacted September 17, 1974], pursuant to
283	chapter 74-613, Laws of Florida; as further amended by Ordinance
284	No. 89-314, enacted December 21, 1989, and approved, ratified,
285	validated, and confirmed by chapter 90-391, Laws of Florida; as
286	further amended by chapter 92-231, Laws of Florida, chapter 94-
287	463, Laws of Florida, chapter 98-515, Laws of Florida, chapter
288	2000-485, Laws of Florida, Ordinance No. 2001-133, enacted July
289	3, 2001, chapter 2001-288, Laws of Florida, chapter 2002-369,
290	Laws of Florida, Ordinance No. 2003-22, enacted January 23,
291	2003, chapter 2004-427, Laws of Florida, chapter 2007-304, Laws
292	of Florida, and chapter 2011-240, Laws of Florida, is in all
293	other respects approved, ratified, validated, and confirmed.
294	Section 5.  If any provision of this act or its application
295	to any person or circumstance is held to be invalid, the
296	invalidity shall not affect other provisions or applications of
297	this act which can be given effect without the invalid provision
298	or application, and to this end the provisions of this act are
299	severable.
300	Section 6.  This act shall take effect October 1, 2012.

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