HomeMy WebLinkAboutDocumentation_Pension Public Safety_Tab 07_11/06/2006HANSON, PERRY SL JENSEN, P.A.
4OD EXECUTIVE CENTER DRIVE, SUITE 2O7 -WEST PALM BEACH, FLORIDA 33401-2922
JILL HANSON*
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NN H. PERRY
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BONNI SPATARA JENSEN
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September 29, 2006
V!A ELECTRONIC AND FIRST CLASS MAIL
Monica Rahim
Tequesta Village Hall
Finance Department
250 Tequesta Drive, Suite 300
Tequesta, Florida 33469
mrahim tequesta.or9
TELEPHONE (561)686-6550
FACSIMILE (561) 686-2802
Re: The Village of Tequesta General Employees
Pension Trust Fund
Withdrawal of Employee Contributions Prior to
• Termination of Employment with Village
Our File No.: 1012.9000
Dear Monica:
Pursuant to our telephone conversation, a member may receive a refund of
contributions when no longer participating the employer's pension plan even though the
member does not sever employment with the municipality.
Based upon our conversation, the facts are as follows: An employee who
participated in the General Employee Pension Plan has transferred into the Police
Department. The employee is no longer eligible to participate in the general employee
pension plan. The employee is eligible to participate and will participate in the Public
Safety Pension Plan.
The Internal Revenue Service has had a long standing Ruling that employees who
no longer participate in a pension plan are eligible to take a refund of their employee
contributions even while in service. Revenue Ruling 60-281, C.B. 1960-2, 146 and CCH,
Pension and Payroll, Pension Plan Guide, Withdrawal of8enefits Prior to Retirement, ¶150
(2006 Online Version).
•
u
Tequesta General Employees
• Pension Trust Fund
Refund of Contributions
September 29, 2006
Page 2
If you have any questions, please do not hesitate to contact me.
Sin_ cerely yours,
V
_ ~ `
n
Bonni S. Jense
E-Copy: Cheriman and Secretary
Gwen Carlisle
Betty Laur
Jodi Forsythe
C7
\ , ~ ~~
IRS CIRCULAR 230 NOTICE:
To the extent that this message or any attachment concerns tax matters, it is not intended
to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that
may be imposed by law.
H:\Tequesta GE 1012\Village\FINANCE\refund of contributions.wpd
•
•
VII.LAGE OF TEQUESTA
PUBLIC SAFETY OFFICERS'
PENSION TRUST FUND
ENROLLMENT AND BENEFICIARY DESIGNATION FORM
•
PLEASE CHECK WHICHEVER APPL~S TO YOU:
Police Department Employee ~ fire Department Employee
I, ~j/~--~ ~~~,D~,~ , do hereby request to participate in the Public
Safety Officers' Pension Trust Fund of the Village of Tequesta on the date as of which I
am eligible to begin participation under the terms of the Plan. I understand the General
Provisions of the Plan as provided to me and agree to the Provisions of the Plan.
In the event of my death prior to termination of employment, I hereby designate the
following Beneficiary(ies) to receive my death benefit from the Plan:
Name of Participant: ~tti~=,~ !~ ~'uy~~"~
Address: ~/;-rv C'~'r.~/~~,s ~ ~d.~yr ~ 'r ~~'~Z~~ s;:9- F/ ~~~L~
Date of Birth: ~ i'-~~~• ~ ?, Date of Employment:
Primary Beneficiary: ~'~v ~'l~fJ- ~d~~~ Relationship: ~ ,~~.-
Address: d/j~ ,,~__[~/i,Di~lAss~p ~.Q~U~ ~ '>
Contingent Beneficiary(ies):
Address:
The right is reserved to revoke this designation and subject to due notice to the Trustee to
designate a new beneficiary.
Date Signed
Social Security Number
• Date Witnessed Signature of Witness: Plan Official
Or Notary Public
•
VILLAGE OF TEQUESTA
PUBLIC SAFETY OFFICERS'
PENSION TRUST FUND
ENROLLMENT AND BENEFICIARY DESIGNATION FORM
•
PLEASE CHECK WHICHEVER APPLIES TO YOU:
Police Department Employee ~ ~ ire Department Employee
h~~Y-;~ k (1~ (~, ~ _ , do hereby request to participate in the Public
Safety Officers' Pension Trust Fund of the Village of Tequesta on the date as of which I
am eligible to begin participation under the terms of the Plan. I understand the General
Provisions of the Plan as provided to me and agree to the Provisions of the Plan.
In the event of my death prior to termination of employment, I hereby designate the
following Beneficiary(ies) to receive my death benefit from the Plan:
Name of Participant: ~.~,-i< i< ('~L
Address: ~~~y ; F- L c(~_ F c,%~ ,<«:~~~7" Fr , '3'=/ `~ ~' ~
T
Date of Birth: /~ /~ .~',;Z Date of Employment: /~ `C , ~-
Primary Beneficiary: ~"~IF~< (~ 1•~7_ Relationship: ~J,r ~~C~-
eSS: ~~ ~ ~/~iF'~Tf~~~ l7['-~C' / ~r'4E--~.
Contingent Beneficiary(ies):
Address:
The right is reserved to revoke this designation and subject to due notice to the Trustee to
designate a new beneficiary.
Date Signed Signature of~Parti 'ant Social Security iVUn-uo~
Date Witnessed Signature of Witness: Plan Official
Or Notary Public