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Ordinance No. 2023-0046 CLEObN-r CITY OF CLERMONT 5-Z�� ORDINANCE NO.2023-004 1 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF 2 CLERMONT, LAKE COUNTY, FLORIDA, AMENDING THE CITY OF 3 CLERMONT POLICE OFFICERS' RETIREMENT PLAN, AMENDING 4 CHAPTER 46; PROVIDING FOR CONFLICT, SEVERABILITY, 5 CODIFICATION, ADMINISTRATIVE CORRECTION OF SCRIVENERS 6 ERROR, PUBLICATION AND AN EFFECTIVE DATE. 7 WHEREAS, the Pension Board of Trustees recommends a clarification to the 8 definition of salary in the pension plan to more closely match the language of the 9 regulations; and 10 NOW, THEREFORE BE IT ORDAINED, by the City Council of the City of Clermont, 11 Lake County, Florida that: (note: strikethrough indicates removed words and underlined indicates 12 added): 13 SECTION 1: 14 That Chapter 46, Pensions and Retirement, Article III, Police Officers' Retirement Plan, Sec. 46- 15 51, Definitions, of the Code of Ordinances of the City of Clermont, is hereby amended to read as 16 follows: 17 Sec. 46-5 1. - Definitions. 18 (a) As used herein, unless otherwise defined or required by the context, the following 19 words and phrases shall have the meaning indicated: 20 21 Salary means the total compensation for services rendered to the city as a police 22 officer reportable on the member's W-2 form plus all tax deferred, tax sheltered, or 23 tax exempt items of income derived from elective employee payroll deductions or 24 salary reductions, and any payments for extra duty or special detail work performed 25 on behalf of a second party employer. Effective October 1, 2019, the amount of 26 annual overtime compensation that may be included in the calculation of a 27 retirement benefit shall be limited to the first 300 hours of overtime paid per 28 calendar year. The amount of the accrued unused sick or annual leave payment at 29 retirement that may be included in the retirement benefit shall be the lesser of (a) 30 the total value of accrued unused sick or annual leave that would have been paid to 31 the member based on years of service as of February 14, 2012; or (b) the actual 32 amount of accrued unused sick or annual leave paid to the member at retirement, 33 regardless of whether the amount of sick or annual leave was, at some time prior to 34 retirement, reduced below the amount on February 14, 2012. S CLEObNT CITY OF CLERMONT ORDINANCE NO.2023-004 35 Compensation in excess of the limitations set forth in Section 401(a)(17) of the 36 code as of the first day of the plan year shall be disregarded for any purpose, 37 including employee contributions or any benefit calculations. The annual 38 compensation of each member taken into account in determining benefits or 39 employee contributions for any plan year beginning on or after January 1, 2002, 40 may not exceed $200,000.00, as adjusted for cost -of -living increases in accordance 41 with code Section 401(a)(17)(B). Compensation means compensation during the 42 fiscal year, and the fiscal year is considered the determination period. The cost- 43 of -living adjustment in effect for a calendar year applies to annual compensation 44 for the determination period that begins with or within such calendar year. If the 45 determination period consists of fewer than 12 months for all members, the annual 46 compensation limit is an amount equal to the otherwise applicable annual 47 compensation limit multiplied by a fraction, the numerator of which is the number 48 of months in the short determination period, and the denominator of which is 12 as 49 provided for in Treas. Reg. Section 1.401(a)(17)-l(b)(3)(iii)(B). If the 50 compensation for any prior determination period is taken into account in 51 determining a member's contributions or benefits for the current plan year, the 52 compensation for such prior determination period is subject to the applicable annual 53 compensation limit in effect for that prior period. The limitation on compensation 54 for an "eligible employee" shall not be less than the amount which was allowed to 55 be taken into account hereunder as in effect on July 1, 1993. "Eligible employee" 56 is an individual who was a member before the first plan year beginning after 57 December 20, 1960. 58 SECTION 2. CONFLICT 59 Any portion of the City Code, or any ordinance or resolution or part thereof in conflict with this 60 ordinance is hereby repealed to the extent of such conflict. 61 SECTION 3. SEVERABILITY 62 It is declared to be the intent of the City Council that, if any section, subsection, sentence, clause, 63 phrase, or portion of this Ordinance is for any reason held invalid or unconstitutional by a court of 64 competent jurisdiction, such portion shall be deemed a separate, distinct and independent provisions 65 and such holding shall not affect the validity of the remaining portions hereof. 66 SECTION 4. CODIFICATION 67 The text of Section 1 of this Ordinance shall be codified as part of the Clermont City Code. The 68 codifier is authorized to make editorial changes not effecting the substance of this ordinance by 69 the substitution of "article" for "ordinance", "section" for "paragraph", or otherwise to take such 70 editorial license. d' CLERMONT CITY OF CLERMONT ORDINANCE NO.2023-004 71 SECTION 5. ADMINISTRATIVE CORRECTION 72 Regardless of whether such inclusion in the Code as described in Section 5 is accomplished, this 73 section of the Ordinance may be re -numbered or re -lettered and the correction of typographical 74 and/or scrivener's errors which do not affect the intent may be authorized by the City Manager or 75 designee, without need of public hearing, by filing a corrected or re -codified copy of same with 76 the City Clerk. 77 SECTION 6. PUBLICATION AND EFFECTIVE DATE. 78 79 This ordinance shall be published as provided by law, and it shall become law and take effect upon 80 its Second Reading and Final passage. d' CLERMONT CITY OF CLERMONT - ORDINANCE NO.2023-004 PASSED AND ADOPTED by the City Council of the City of Clermont, Lake County, Florida on this 24th day of January, 2023. CITY OF CLERMONT -jj�-Pe Tracy Ackroyd Howe, MMC City Clerk APPROVED AS TO FORM AND LEGALITY: Dance . Mantzaris, i ttorney