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HomeMy WebLinkAboutDocumentation_Pension Public Safety_Tab 06_08/04/2008J Laur, Betty From: McWilliams, Lori ent: Monday, June 23, 2008 10:48 AM o: Laur, Betty Subject: FW: IAFF Contract -Fire Fighters Pension Plan Attachments: IAFF Contract -Fire Fighters Pension Plan - pdf.pdf Betty, Tentatively place this on the next agenda. From: Reid, Merlene Sent: Thursday, June 19, 2008 4:38 PM To: McVVilliams, Lori Cc: Laur, Betty; Reid, Merlene Subject: IAFF Contract -Fire Fighters Pension Plan Just giving you aheads-up as in the event that the firefighters contract is approved by council, this is an item to be taken before the pension board. Please note that the contract is still in a draft form at this stage. Merlene C~ U ARTICLE 34 PENSIONS Sec.~n 1. Pension ordinance(s) applicable to bargaining unit employees shall not be changed during the term of this Agreement unless otherwise agreed to by both of the parties. In the event that a Pension Board meeting is scheduled during a Pension Board Member's nom-al work schedule, that employee shall be released from duty with no loss of pay or benefits. s~°nz• The Village shall adopt an ordinance declaring the employee's contribution rate shall be five percent (5%) of gross pay: The funding for difference between current contn'bution (6.1%) and five percent (5%) shall be made up monies ftom the' State pursuant to Chapter 175, Florida Statutes. • -42- Laur, Betty From: Reid, Merlene ~ent: Monday, July 14, 2008 1:23 PM o: Laur, Betty; McWilliams, Lori Subject: FW: Tequesta Public Safety Pension Plan FYI From: Weinand, James Sent: Friday, July 11, 2008 10:36 AM To: bsjensen@hpjlaw.com Cc: karena@hpjlaw.com; rgibiin3@yahoo.com; Couzzo, Michael; Reid, Merlene Subject: Tequesta Public Safety Pension Plan Bonnie, At last night's Vittage Council meeting the Village Council ratified the firefighter's union contract; one of the provisions of that contract was to reduce the firefighter's contribution rate by 1.1 %. Therefore, please provide us with the Ordinance that amends or restates the Pension Plan so the firefighter contribution will be 5%. The speck language in the contract is; "The Village shall adopt an ordinance declaring the mployee's contribution rate shall be five percent (5%) of gross pay. The funding for difference between current contribution (6.1 %) and five percent (5%) shall be made up from monies received from the State pursuant to Chapter 175, Florida Statutes." In the Ordinance it should be stated that in the event that future supplemental funds are insufficient to pay for this benefit reduction that the firefighter employees will be required to make up the funding difference. I hope everything has been going well for you, Jim Weinand Fire Chief • Laur, Betty From: Steve.Palmquist@gabrielroeder.com ~ent: Tuesday, July 15, 2008 3:25 PM o: McWilliams, Lori Cc: bsjensen@hpjlaw.com; Weinand, James; Laur, Betty; Telfrin, Debra; Couzzo, Michael Subject: RE: Tequesta Public Safety Officers Pension Fund -CBA Will do Circular 230 Notice: Pursuant to regulations issued by the IRS, to the extent this communication (or any attachment) concerns tax matters, it is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) marketing or recommending to another party any tax-related matter addressed within. Each taxpayer should seek advice based on the individual's circumstances from an independent tax advisor. ]. Stephen Palmquist, ASA, MAAA, FCA, EA Gabriel, Roeder, Smith & Company One East Broward Blvd., Suite 505 Fort Lauderdale, FL 33301 Telephone: 954-527-1616 Fax: 954-525-0083 Steve.palmguist(~Qabrielroeder.com ~e above communication shall not be construed to provide tax advice or legal advice unless contains one of the following phrases, or substantially equivalent language: "This communication is intended to provide tax advice" or "This communication is intended to provide legal advice." Notice of Confidentiality This transmission contains information that may be confidential and that may also be privileged. Unless you are the intended recipient of the message (or authorized to receive it for the intended recipient), you may not copy, forward, or otherwise use it, or disclose its contents to anyone else. If you have received this transmission in error, please notify the sender immediately and delete it from your system. -----Original Message----- From: McWilliams, Lori [mailto:lmcwilliams@tequesta.org) Sent: Tuesday, July 15, 2088 3:13 PM To: Palmquist, Steve (FLP1) Cc: Bonni 5. Jensen; Weinand, James; Laur, Betty; Debbie Telfrin (E-mail); Michael Couzzo (E- mail) Subject: FW: Tequesta Public Safety Officers Pension Fund - CBA Steve, Please see Bonni's email below. I'm attaching a copy of the IAFF contract that was approved on 7/18/08. Please refer to Article 34 (page ~) outlines the contribution rate and Article 41 (page 54) notes the contract is effective on execution by both parties; which was 7/10/88. t Bonni mentioned you prepared the cost analysis but would need to complete an impact statement before the Ordinance is presented to Council. The next Council meeting is August 14. The agenda deadline for backup is August 4. hanks. Lori McWilliams, CMC Village Clerk -----Original Message----- From: Weinand, James Sent: Tuesday, July 15, 2008 3:10 PM To: McWilliams, Lori Subject: FW: Tequesta Public Safety Officers Pension Fund - CBA FYI -----Original Message----- From: Bonni S. Jensen [mailto:bsjensen~hpjlaw.com] Sent: Tuesday, July 15, 2008 3:00 PM To: Weinand, James Cc: Karen Amenita Subject: Re: Tequesta Public Safety Officers Pension Fund - CBA Chief, I believe that he has prepared a cost analysis. An impact statement will need to be prepared before the Ordinance is presented to the counsel. Bonni S. Jensen <bsiensen~ahpjlaw.com> Hanson, Perry & Jensen, P.A. 400 Executive Center Drive, Suite 207 West Palm Beach, Florida 33401 Telephone: (561)686-6550 Facsimile: (561)686-2802 CONFIDENTIALITY NOTICE: This communication is confidential, may be privileged and is meant only for the intended recipient. If you are not the intended recipient, please notify the sender ASAP and delete this message from your system. 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. inand, James wrote: Bonni, 2 > The effective date of the Contract was July 10, 2008, But I told the > union we would need to pass this Ordinance first before that reduction > could go into effect. Do you know if Steve has done and actuarial impact study on this? oes > it need to be done prior to the Ordinance? > Chief Weinand. > -----Original Message----- > From: Bonni S. Jensen [mailto:bsjensen~hpjlaw.com] > Sent: Tuesday, July 15, 2008 2:34 PM > To: McWilliams, Lori > Cc: Karen Amenita; Giblin, Raymond; Weinand, James > Subject: Tequesta Public Safety Officers Pension Fund - CBA > Lori, > Chief Weinand sent me a copy of the Pension article from the > Firefighters collective bargaining agreement. I will bring a draft > amendment to the meeting to reduce the Firefighters contributions to the > Fund. > Do you have the signature page for the document? What is the effective date of the reduction in the contribution? > Thanks! • 3 August 21, 2007 July 29, 2008 ORDINANCE NO. AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AMENDING EXHIBIT EXHIBIT "B" OF SECTION 2-30 OF THE CODE OF ORDINANCES, VILLAGE OF TEQUESTA, FLORIDA, RELATING TO THE EMPLOYEES' PENSION TRUST FUNDS; AMENDING EXHIBIT "B" PROVIDING FOR DECREASE IN THE EMPLOYEE CONTRIBUTION OF FIREFIGHTERS; PROVIDING FOR REPEAL OF ORDINANCES IN CONFLICT; PROVIDING FOR CODIFICATION; PROVIDING FOR AN EFFECTIVE DATE. BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS: Section 1. Section 6 of Exhibit "B" to Section 2-30, Code of Ordinances, Village of Tequesta, Palm Beach County, Florida, is hereby amended as follows: Section 6. Contributions. 1. Member Contributions A. Amount. Effective the first full payroll period after the effective date of this Ordinance, ^~'~~~ ^~`~~~- Members of the Retirement System shall be required to make regular contributions to the Fund in the amount of five percent (5%) of his/her salary.~~+'~•~ +'~~ ~' ; r ~~ -Member contributions withheld by the Village Page 1 of 4 August 21, 2007 July 29, 2008 on behalf of the Member shall be deposited with the Board of Trustees immediately afterthe withholding of such contributions. The contributions made by each Memberto the Fund shall be designed as employer contributions pursuant to Section 414(h) of the Code. Such designation is contingent upon the contributions being excluded from the Members' gross income for Federal Income Tax purposes. For all other purposes of the Plan, such contributions shall be considered to be Member contributions. B. Method. Such contributions shall be made by payroll deduction. 2. State Contributions Any monies received or receivable by reason of laws of the State of Florida, for the express purpose of funding and paying for retirement benefits for Police Officers or Firefighters shall be deposited with the applicable segregated account in the Trust Fund comprising part of this System immediately and under no circumstances more than five (5) days after receipt by the Village. 3. Village Contributions So long as this System is in effect, the Village shall make contributions at least quarterly to the Trust Fund in an amount equal to the normal cost and the amount required to fund any actuarial deficiency shown by an actuarial valuation as provided in Part VII of Chapter 112, Florida Sta#utes. Page 2 of 4 J August 21, 2007 July 29, 2008 4. Other Private donations, gifts and contributions may be deposited to the Fund, but such deposits must be kept separately and kept on a segregated bookkeeping basis. Funds arising from these sources may be used only for additional benefits for Members, as determined by the Board of Trustees, and may not be used to reduce what would have otherwise been required by Village contributions. Section 2. Severability. If any provision of this Ordinance or the application thereof is held invalid, such invalidity shall not affect the other provisions or applications of this Ordinance which can be given effect without the invalid provisions or applications, and to this end, the provisions of the Ordinance are hereby declared severable. Section 3. Repeal of Ordinances in Conflict. All other Ordinances of the Village of Tequesta, Florida, or parts thereof which conflict with this or any part of this Ordinance are hereby repealed. Section 4. Codification. This Ordinance shall be codified and made a part of the official Code of Ordinances of the Village of Tequesta. Section 5. Effective Date. This Ordinance shall take effect upon passage. Page 3 of 4 August 21, 2007 July 29, 2008 THE FOREGOING ORDINANCE was offered by Council member who moved its adoption. The Ordinance was seconded by Council member FOR ADOPTION and upon being put to a vote, the vote was as follows: AGAINST ADOPTION The Mayor thereupon declared the Ordinance duly passed and adopted this day of 20 MAYOR OF TEQUESTA ATTEST: Lori McWilliams, Village Clerk H:\Tequesta PS 1011\Plan Docs 8 Rules\Amend\Amend 2007 decr FF contrib.wpd Page 4 of 4