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HomeMy WebLinkAboutDocumentation_Regular_Tab 20_11/14/2024Agenda Item #20. Regular Council STAFF MEMO Meeting:Regular Council - Nov 14 2024 Staff Contact:Jeffery Snyder, Finance Director Department:Finance TITLE RESOLUTION 12-24,A RESOLUTION OF THE VILLAGE COUNCILOF THE VILLAGE OF TEQUESTA, FLORIDA, AUTHORIZING A ONE-TIME, NON-REVERSIBLE OPT IN TO THE POLICE PENSION DEFINED BENEFIT PLAN FOR THE CHIEF OF POLICE; FURTHER ACKNOWLEDGING AND MEMORIALIZING THE TRANSFER OF THE ASSISTANT CHIEF OF POLICE INTO THE POLICE PENSION DEFINED BENEFIT PLAN; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. SUMMARY: This Resolution No. 12-24 is a companion to Ordinance No. 10-24 amending the Village of Tequesta's Code of Ordinance to allow the Police Chief and Assistant Police Chief to join the Public Safety Pension Trust Fund defined benefit pension plan. This Resolution allows the both of these top ranking officials a one-time, non-reversible opt in to this plan. This also allows the Chief and Assistant Chief to take up to five-years to purchase their past Village of Tequesta. The Village's actuary has stated that the Pension Plan will not be adversely impacted during this payback period and will remain actuarily sound. Defined Benefit Pension Plans generally encourage good employees to remain employees of the Village. This document and any attachments may be reproduced upon request in an alternative format by completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561- 768-0443. BUDGET INFORMATION: BUDGET AMOUNT N/A AMOUNT AVAILABLE N/A EXPENDITURE AMOUNT: N/A FUNDING SOURCES: N/A IS THIS A PIGGYBACK: Yes N/A DID YOU OBTAIN 3 QUOTES? Yes N/A COMMENTS/EXPLANATION ON SELECTION N/A POTENTIAL MOTION / DIRECTION REQUESTED: Page 367 of 831 Agenda Item #20. Consider approving this resolution to allow the Police Chief and the Assistant Police Chief to join the Public Safety Pension Trust Fund. ATTACHMENTS: Police Chief and Assistant Police Chief into Defined Benefit Plan Page 368 of 831 Agenda Item #20. RESOLUTION NO. 12-24 A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, AUTHORIZING A ONE-TIME, NON- REVERSIBLE OPT IN TO THE POLICE PENSION DEFINED BENEFIT PLAN FOR THE CHIEF OF POLICE; FURTHER ACKNOWLEDGING AND MEMORIALIZING THE TRANSFER OF THE ASSISTANT CHIEF OF POLICE INTO THE POLICE PENSION DEFINED BENEFIT PLAN; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES. WHEREAS, the Village of Tequesta currently provides a defined benefit pension plan for its police officers; and WHEREAS, the Village of Tequesta previously provided a defined contribution pension plan for its police officers, to which both the Chief of Police and the Assistant Chief of Police continue to belong; and WHEREAS, when the Village of Tequesta converted from the defined contribution plan to the defined benefit plan, both the Chief of Police and the Assistant Chief of Police opted to remain in the defined contribution plan; and WHEREAS, under the terms of the plans, the Assistant Chief of Police was supposed to have been transitioned to the defined benefit plan as a mandatory function of the conversion but was inadvertently allowed to remain in the defined contribution plan; and WHEREAS, the Chief of Police, having a thorough understanding of the plan differences, and a thorough understanding that the move from the defined contribution plan to the defined benefit plan now is a one-time action that cannot be reversed in the future, does desire to transition to the defined benefit plan the Village of Tequesta; and WHEREAS, the Village Council, having been advised of the circumstances, now desires to approve the opt in of the Chief of Police into the defined benefit plan, and acknowledge and memorialize the transfer of the Assistant Chief of Police into the defined benefit plan. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE .VILLAGE OF TEQUESTA, FLORIDA: SECTION 1. The above recitals are declared to be true and correct and are incorporated herein by reference. SECTION 2. The Village Council hereby approves the one-time opt in of the Chief of Police into the defined benefit plan beginning April 2, 2018 provided the Chief makes the actuarially determined contributions. Said opt in is non reversible. SECTION 3. The Village Council hereby acknowledges and memorializes the transfer of the Assistant Chief of Police into the defined benefit plan with the creation of 1 Page 369 of 831 Agenda Item #20. the one-time allocation to the Defined Contribution Component and requiring the deposit of mandatory employee contributions to the Plan for all prior years of service. SECTION 4. This resolution shall take effective immediately upon its adoption. 2 Page 370 of 831