TABLE OF CONTENTS
TITLE 2
ADMINISTRATION AND PERSONNEL
Chapters:
2-02 City Council Compensation
2-02-010 Compensation of members of council
2-02-020 Mayor's additional compensation
2-02-030 When effective
2-02-040 Expenses
2-04 County Powers
2-04-010 Powers generally
2-04-020 County board of social services
2-04-030 County board of health
2-04-040 County attorney
2-04-050 Sheriff
2-04-060 City and county clerk
2-04-070 Coroner
2-04-080 Assessor
2-04-090 Treasurer
2-04-100 Surveyor
2-04-110 Public trustee
2-04-130 Compensation
2-04-140 County manager
2-10 Employees' Review Committee
2-10-010 General
2-10-020 Composition
2-10-030 Ineligible personnel
2-10-040 Elections
2-10-050 Representative's role
2-10-060 Meetings
2-10-070 Chairperson
2-12 Personnel Merit Commission
2-12-010 Members; number
2-12-020 Members; qualifications
2-12-030 Members; term of office
2-12-040 Vacancies
2-12-050 Organization; meetings; rules
2-12-060 Expenditures; coordination of staff support
2-12-070 Jurisdiction; appeal hearing authority
2-12-080 Appellate hearing authority; findings
2-12-090 Removal from office
2-14 Personnel Merit System
2-14-005 Legislative declaration
2-14-010 Positions covered
2-14-020 Definitions
2-14-030 Administration; city manager
2-14-040 Administration; department heads
2-14-050 Classification plan; composition
2-14-060 Classification plan; administration and maintenance
2-14-070 Pay plan; definitions
2-14-080 Pay plan; composition
2-14-090 Pay plan; appointment rate
2-14-100 Pay plan; demotion rate
2-14-110 Pay plan; transfer rate
2-14-120 Pay plan; position reclassification rate
2-14-130 Pay plan; promotion rate
2-14-140 Pay plan; pay advancement
2-14-150 Pay plan; on-call and call-back pay
2-14-160 Pay plan; hours of work and overtime
2-14-170 Transfer
2-14-180 Recruitment; personnel requisition form
2-14-190 Recruitment levels
2-14-200 Recruitment; job announcement and advertisement
2-14-210 Recruitment; application
2-14-220 Recruitment; applicant eligibility
2-14-230 Examinations
2-14-240 Appointment
2-14-250 Types of appointment
2-14-260 Reserved
2-14-270 Performance evaluation
2-14-280 Conduct
2-14-290 Causes for corrective or disciplinary action
2-14-300 Disciplinary and corrective actions
2-14-305 Employee controlled substance and alcohol testing
2-14-310 Suspension pending investigation
2-14-315 Appeal of a disciplinary action
2-14-320 Employee grievance procedure; policy
2-14-330 Employee grievance procedure; definitions
2-14-340 Employee grievance procedure; grievance contents
2-14-350 Employee grievance procedure; grievance steps
2-14-360 Separation from employment; general
2-14-370 Separation from employment; resignation
2-14-375 Separation from employment; ineligible
2-14-380 Separation from employment; layoff
2-14-390 Separation from employment; inability to perform required tasks
2-14-400 Separation from employment; death
2-14-410 Separation from employment; dismissal
2-14-420 Separation from employment; date of separation
2-14-430 Separation from employment; exit interview
2-14-440 Equal opportunity employment; policy and procedure
2-16 Social Security for City Employees
2-16-010 Authority
2-16-020 Payroll deductions
2-16-030 Appropriation
2-16-040 Agreement authority
2-20 Pension Plan for General Employees
2-20-010 Establishment
2-20-020 Purpose
2-20-030 Definitions
2-20-040 Construction of terms
2-20-050 Eligibility; participation
2-20-060 Contributions; by employer
2-20-070 Mandatory contributions; by employees
2-20-075 Retirement benefits; general conditions
2-20-080 Normal retirement
2-20-085 Normal pension
2-20-090 "Rule of 80" retirement
2-20-095 "Rule of 80" pension
2-20-100 Early retirement
2-20-105 Early pension
2-20-110 Deferred vested retirement
2-20-115 Deferred vested pension
2-20-120 Disability retirement
2-20-125 Disability pension
2-20-130 In-service death benefit
2-20-135 Separated vested and nonvested participants death benefit
2-20-140 Death of a retired participant before contributions recovered
2-20-145 Designation of beneficiary
2-20-150 Death of beneficiaries or heirs
2-20-155 Claim for benefits
2-20-160 Benefit payment; optional forms
2-20-165 Cash out distributions
2-20-170 Rollover to another plan
2-20-175 Maximum annual benefit
2-20-200 Restrictions on the twenty-five highest paid employees effective after December 31, 2000
2-20-210 Amendment of the plan
2-20-220 Trust and investment of pension fund
2-20-230 Employer and trustee powers and duties
2-20-240 Pension committee
2-20-260 Nonguarantee of employment
2-20-270 Assignment of benefits
2-20-280 Required distributions
2-20-290 Merger or consolidation
2-20-300 Termination and amendment
2-20-310 Plan assets; amount returnable to employer
2-22 Money Purchase Plan for General Employees
2-22-010 Establishment
2-22-020 Purpose
2-22-030 Definitions
2-22-040 Construction of terms
2-22-050 Plan participation
2-22-060 Employer contributions
2-22-070 Employee contributions
2-22-075 Portability of benefits
2-22-080 Transfer of actuarial cash equivalent value of employee's benefit from the pension plan for city and county employees
2-22-090 Maximum annual benefit
2-22-100 Trust and investment of accounts
2-22-110 Vesting
2-22-120 Participant loans
2-22-130 Claims
2-22-140 Commencement of benefits
2-22-150 Distribution of benefits
2-22-160 Death and disability benefits
2-22-170 Administration of the plan
2-22-180 Miscellaneous provisions
2-22-190 Plan amendment and termination
2-22-200 Applicable law
2-24 Police Pension Plan for "Old Hire" Police Officers
2-24-010 Establishment
2-24-020 Purpose
2-24-030 Definitions
2-24-040 Contributions
2-24-050 Trust and investment of pension fund
2-24-060 Survivor benefits; death prior to retirement
2-24-070 Survivor benefits; death of retired employee
2-24-075 Dependent children
2-24-080 Retirement; amount of pension
2-24-090 Delayed retirement benefits
2-24-100 Deferred retirement benefits; reduced when
2-24-110 Benefit payment; optional form
2-24-120 Cost of living adjustment for employees
2-24-130 Claim for benefits
2-24-140 Maximum annual benefit
2-24-170 Restrictions on the twenty-five highest paid employees effective after December 31, 2000
2-24-180 Amendment of the plan
2-24-190 Notice of rollover and tax treatment
2-24-200 Employer and trustee powers and duties
2-24-210 Board of trustees
2-24-220 Assignment of benefits
2-24-225 Uniformed Services Employment and Reemployment Rights Act
2-24-230 Nonguarantee of employment
2-24-240 Merger or consolidation
2-24-250 Termination and amendment
2-24-260 Plan assets; amount returnable to employer
2-25 Money Purchase Plan for Peace Officers
2-25-010 Establishment
2-25-020 Purpose
2-25-030 Definitions
2-25-040 Plan participation
2-25-050 Contributions
2-25-060 Trust and investment of accounts
2-25-070 Vesting
2-25-075 Loans
2-25-080 Claims
2-25-090 Commencement of benefits
2-25-100 Death benefits
2-25-110 Distribution of benefits
2-25-120 Plan amendment and termination
2-25-130 Administration of the plan
2-25-140 Miscellaneous provisions
2-25-150 Applicable law
2-26 City and County of Broomfield Employees' Medical Care Expense Plan
2-26-010 Establishment of trust fund
2-26-015 Administration; city manager
2-26-020 Sources and amounts of contributions to the fund
2-26-030 Creation of the board of trustees
2-26-040 Number and selection of trustees
2-26-050 Powers and duties of the trustees
2-26-060 Limitations on powers of trustees
2-26-070 Liability of trustees
2-26-080 Trustees; bonding
2-26-090 Trustees; fiduciary insurance
2-26-100 Accounts and records
2-26-110 Rights to fund
2-26-120 Right to amend
2-26-130 Termination
2-28 Municipal Court
2-28-010 Definitions
2-28-020 Established; statutory authority
2-28-030 Judge; appointment; term; qualifications; compensation
2-28-040 Judge; oath required
2-28-050 Judge; powers and duties generally
2-28-060 Judge; additional; appointment when
2-28-070 Judge; removal
2-28-080 Jurisdiction, powers and procedures
2-28-090 Sessions; requirements generally
2-28-100 Administrative duties of judge
2-28-110 Costs and fees
2-28-120 Appeals
2-28-130 Protective orders
2-28-140 Juveniles
2-32 Building Official
2-32-010 Office created; appointment
2-32-020 Powers and duties generally
2-36 Building and Construction Review Board
2-36-010 Created; appointment
2-36-020 Membership; organization generally
2-36-030 Membership; residence requirement
2-36-040 Powers and duties generally
2-36-050 Organization; regulations generally; meetings; notice
2-36-060 Meetings; requirements generally
2-36-070 Board members; removal from office
2-40 Land Use Review Commission
2-40-010 Created
2-40-020 Members; term of office
2-40-030 Members; qualifications
2-40-040 Organization; term of office
2-40-060 Powers and duties generally
2-40-080 Review of development proposals
2-40-100 Review of urban renewal site plans
2-42 Open Space and Trails Advisory Committee
2-42-010 Committee established
2-42-020 Committee membership
2-42-030 Committee meetings
2-42-040 Public hearings
2-44 Parks and Recreation Advisory Committee
2-44-010 Committee established
2-44-020 Committee membership
2-44-030 Committee meetings
2-44-040 Public hearings
2-48 Emergency Management
2-48-010 Purpose
2-48-020 Definitions
2-48-030 Preparedness and coordination
2-48-040 Disaster declaration powers
2-48-050 Line of succession
2-48-055 Emergency meetings
2-48-060 Conflicting ordinances, orders, rules, and regulations
2-48-070 City nonliability designated
2-48-080 Penalty for violation
2-52 Public Library
2-52-010 Library department established
2-52-020 Library board created
2-52-030 Organization, powers and duties of the library board
2-52-040 Merger of library fund and general fund
2-52-050 Annual report
2-52-060 Meetings
2-52-070 Penalty for violation
2-52-080 Fines for overdue, damaged, or lost materials
2-52-100 Failure to pay fees or fines
2-56 Fees for Research and Copying of Criminal Justice Records
2-56-010 Fees for research and copying
2-56-020 Waiver
2-58 Voting on Agreements
2-58-010 Voting on agreements with nonprofit corporations and foundations
2-60 Administrative Organization
2-60-010 Purpose
2-60-020 Administrative policies and procedures
2-60-030 Office of the city and county manager
2-60-040 Office of the city and county attorney
2-60-050 Communications and governmental affairs department
2-60-060 Police department
2-60-070 Courts administration department
2-60-080 Health and human services department
2-60-090 Community resources department
2-60-100 Finance department
2-60-105 Assessor department
2-60-110 City and county clerk department
2-60-120 Information technology department
2-60-130 Human resources department
2-60-140 Community development department
2-60-150 Public works department
2-60-160 Department directors
2-62 Alternate Members
2-62-010 Term of office for alternate members
2-62-020 Alternate members serving as officers prohibited
2-64 Cultural Council
2-64-010 Cultural council established
2-64-020 Membership; qualifications
2-64-030 Purpose, powers, and responsibilities
2-64-040 Meetings
2-64-050 Organization
2-64-060 Conflict of interest
2-66 Board of Equalization
2-66-010 Board established
2-66-020 Members; number; qualifications
2-66-030 Members; term of office
2-66-040 Organization; meetings; rules
2-66-050 Duties of the board of equalization
2-66-060 Petitions for appeal
2-66-070 Hearings on appeal
2-66-080 Appeals of board decisions; arbitrators; qualifications; procedures
2-66-090 Expenditures; coordination of staff support
2-66-100 Settlement authority
2-70 Ethics Code
2-70-010 Purpose
2-70-020 Definitions
2-70-030 Conflicts of interest prohibited
2-70-040 Ban on use of official position for private gain
2-70-050 Violation and removal
2-70-060 Advisory opinions and special counsel or ethicist appointment
2-74 Sale and Disposition of Buildings and Real Property
2-74-010 Purpose
2-74-020 Election required
2-74-030 Ordinance required
2-74-040 Open space a public purpose
2-74-050 Deeds and conveyances
2-78 Local Licensing Authority Additional Duties
2-78-010 Additional duties
2-78-020 Rule and regulation promulgation
2-82 Public Art Committee
2-82-010 Committee established
2-82-020 Committee membership
2-82-030 Committee meetings
2-82-040 Public hearings
City Council Compensation
2-02-010 Compensation of members of council.
(A) Each member of the city council, including the mayor, shall receive $200.00 per month (or part thereof) during his or her term of office.
(B) Effective November 14, 1995, for those council members elected at the general municipal election held on November 7, 1995, and for any council member thereafter duly elected or chosen, each such council member shall receive the sum of $300.00 per month or part thereof.
(C) Effective November 13, 2001, for those council members elected at the general municipal election held on November 6, 2001, and for any council member thereafter duly elected or chosen, each such council member shall receive the sum of $600.00 per month or any part thereof. (Ord. 605 §1, 1985; Ord. 1157 §1, 1995; Ord. 1535 §1, 2001)
2-02-020 Mayor's additional compensation.
(A) The mayor shall receive an additional $200.00 per month (or part thereof) during his or her term of office, for a total of $400.00 per month.
(B) Effective November 14, 1995, for the mayor elected at the general municipal election held on November 7, 1995, and for any mayor thereafter duly elected, such mayor shall receive the sum of $500.00 per month or part thereof.
(C) Effective November 13, 2001, for the mayor elected at the general municipal election held on November 6, 2001, and for any mayor thereafter duly elected, such mayor shall receive the sum of $800.00 per month or any part thereof. (Ord. 605 §1, 1985; Ord. 1157 §2, 1995; Ord. 1535 §2, 2001)
The compensation provided for in sections 2-02-010 and 2-02-020 shall take effect at the start of the term of the mayor and any member of council elected or appointed after November 1, 1985. (Ord. 605 §1, 1985)
(A) Pursuant to section 4.8 of the Charter, the council hereby orders that the mayor and councilmembers be paid their actual and necessary expenses incurred in the performance of their duties of office upon submitting evidence of such expenses to the finance department.
(B) Such submission to the finance department shall be on a form provided by the city manager to the mayor and councilmembers. The mayor and councilmembers shall include either a receipt or other evidence of expenditure with each form submitted to the finance department. For each expense submitted to the finance department, the mayor or councilmember shall include on the form a concise written statement of the purpose of the expense. The mayor or councilmembers may request payment by the city in advance for anticipated expenses but shall refund any unspent moneys to the city and account for any expenditures by a concise written statement on the form.
(C) When either the mayor or any councilmember attends or participates in a conference, seminar, training session, or meeting related to city business and the expense therefor is reimbursed by the city, the mayor or any such councilmember will submit a written or oral report to the city council regarding the matters or issues discussed at the conference, seminar, training session, or meeting. If two or more members of the city council attend or participate in the same conference, seminar, training session, or meeting, no such written or oral report is required to be submitted to the city council. (Ord. 605 §1, 1985; Ord. 1052 §1, 1994)
County Powers
The city council shall exercise the powers of the board of county commissioners as described in section 30-11-107, C.R.S., and shall exercise all other powers of boards of county commissioners provided for in the general laws of the state, unless such powers are otherwise delegated by ordinance. (Ord. 1645 §1, 2001)
2-04-020 County board of social services.
The city council shall serve as the county board of social services as described in section 26-1-116, C.R.S. The mayor or mayor pro tem shall serve as chair for the county board of social services. (Ord. 1645 §1, 2001)
2-04-030 County board of health.
The city council shall serve as the county board of health as described in section 25-1-608, C.R.S. The mayor or mayor pro tem shall serve as chair for the county board of health. (Ord. 1645 §1, 2001)
The city attorney shall serve as county attorney as provided for in section 30-11-118, C.R.S., and who shall be the city & county attorney for The City and County of Broomfield. (Ord. 1645 §1, 2001)
The chief of police shall be ex officio sheriff of The City and County of Broomfield and in such capacity shall possess the general police powers given sheriffs in other counties and shall perform the acts and duties required of county sheriffs pursuant to the state constitution and general laws of the state. (Ord. 1645 §1, 2001)
2-04-060 City and county clerk.
The city and county clerk shall serve as the county clerk and recorder and the city clerk to the city council and in such capacity shall possess all the powers given to county clerks in other counties and shall perform the acts and duties required of county clerks pursuant to the state constitution and the general laws of the state, including the functions of recording, elections, motor vehicles and central records, and perform all functions and duties of the city clerk as set forth in the Home Rule Charter and the Broomfield Municipal Code. (Ord. 1645 §1, 2001; Ord. 1873 §1, 2007)
The coroner shall possess all the powers given to county coroners in other counties and shall perform the acts and duties required of coroners pursuant to the state constitution and the general laws of the state. (Ord. 1645 §1, 2001)
(A) The position of director of the assessor department shall perform the functions of the county assessor and in such capacity shall possess all the powers given to county assessors in other counties and shall perform the acts and duties required of assessors pursuant to the state constitution, the general laws of the state, and as provided in the charter or ordinances.
(B) The assessor is authorized to settle by written mutual agreement any petition for abatement or refund of property taxes in an amount of $5,000.00 or less per tract, parcel, or lot of land or per schedule of personal property and such abatement or refund agreed upon and settled pursuant to this section shall not be subject to the requirements of section 2-66-050(B), B.M.C. (Ord. 1662 §1, 2002; Ord. 1873 §2, 2007)
The position of revenue manager within the finance department shall perform all the property tax billing and collection functions of treasurer and in such capacity shall possess all the powers given to treasurers in other counties and in such capacity shall perform the acts and duties required of treasurers pursuant to the state constitution, the general laws of the state, and as provided in the charter or ordinances. All other functions of the treasurer, including accounting, investment, and cash management, shall be performed by the finance department, which in such capacity shall possess all powers given to county treasurers in other counties for such functions and in such capacity shall perform the acts and duties required of treasurers pursuant to the state constitution, the general laws of the state, and as provided in the charter or ordinances. (Ord. 1662 §1, 2002)
The function of county surveyor shall be performed by the community development department, which shall possess all the powers given to county surveyors in other counties and shall perform the acts and duties required of surveyors pursuant to the state constitution, the general laws of the state, and as provided in the charter or ordinances. (Ord. 1662 §1, 2002)
The position of revenue manager within the finance department shall perform the functions of the public trustee and in such capacity shall possess all the powers given to public trustees in other counties and shall perform the acts and duties required of public trustees pursuant to the state constitution, the general laws of the state, and as provided in the charter and ordinances. (Ord. 1662 §1, 2002)
The amount of compensation for officers designated in this chapter shall be as established pursuant to chapter 2-14, personnel merit system, and shall not be established by state statute. (Ord. 1662 §1, 2002)
The city manager shall serve as county manager as provided for in section 30-11-107(1)(n), C.R.S., and shall be the city and county manager for The City and County of Broomfield. (Ord. 1677 §1, 2002)
Employees' Review Committee
Full-time and part-time city employees select fellow employees as representatives to assist the city manager and human resources department in reviewing personnel policies and procedures and the fringe benefit package. Representatives shall serve a two-year term or until their successors are elected or appointed. (Ord. 660 §1, 1985; Ord. 1647 §1, 2001)
Nine representatives shall be selected to represent groups of employees who, by nature of their duties, have a common interest in personnel policies and procedures as follows:
(A) One member elected by and representing employees of the community resources department (group A);
(B) One member elected by and representing employees of the clerk and recorder department, city manager's office, city attorney's office, court services department, human resources department, and information technologies department (group B);
(C) One member elected by and representing employees of the community development department (group C);
(D) Two members elected by and representing employees of the police department (group D) to include one representative from administration and support services bureau, and one representative from the operations bureau;
(E) Two members elected by and representing employees of the public works department (group E) to include one representative from administration, utilities maintenance, street maintenance, park maintenance, facility maintenance, and fleet maintenance divisions, and one representative from the water treatment division, the wastewater treatment division, and the environmental services division;
(F) One member elected by and representing employees of the finance department; and
(G) One member elected by and representing employees of the health and human services department. (Ord. 660 §1, 1985; Ord. 1243 §1, 1997; Ord. 1647 §1, 2001)
2-10-030 Ineligible personnel.
Department heads, supervisors in group 1 (see subsection 2-14-070(A) of this code), except for group 1 supervisors in group A, and temporary employees are ineligible to serve on the committee or vote for its representatives. (Ord. 660 §1, 1985; Ord. 1243 §2, 1997; Ord. 1647 §1, 2001)
Employee representatives must be employed within and elected by the group they represent. To enhance continuity, at least one-half of the committee membership will be elected each year. Selection of representatives shall be made by secret ballot. Annually from January 1 through January 16, the human resources department will accept names of employees who are interested in serving on the committee to represent those groups open for election. These names will be placed on ballot forms to be distributed to employees during the third week in January. Upon tabulation of the ballots, the candidate with the highest number of votes shall be elected to represent his or her fellow employees. The first runner-up shall be designated as an alternate who may substitute during the absence of the regular representative. In the event the regular representative will be unable to complete his or her full term of service, the representative's alternate will be designated as the new representative. At that time, the second runner-up or an appointee by the representative (if there is no runner-up) would be designated as the alternate. (Ord. 660 §1, 1985; Ord. 1647 §1, 2001)
2-10-050 Representative's role.
It is the duty of each employee representative to attend all committee meetings and express his or her constituents' views. If the representative is unable to attend, he or she should arrange for his or her alternate to attend. It is further the representative's responsibility to report back to his or her group so that all subjects discussed at meetings are understood by employees within his or her group. In the event that additional information or data is required, it shall be the responsibility of each representative to obtain that information for his or her group. It shall be the duty of the committee to advise the city manager concerning the employee pension program. In addition, the committee must collectively appoint a full-time employee to serve on the board of trustees of the city employee's medical care expense plan. If an employee representative misses two consecutive meetings or a total of three meetings in one year, that representative shall be replaced as designated in section 2-10-040 unless otherwise determined by a majority vote of the committee. (Ord. 660 §1, 1985; Ord. 1647 §1, 2001)
(A) Meetings with management. The committee will meet with the city manager as needed. Either the committee or the city manager may call such a meeting. Committee members and the city manager will be given a minimum of seventy-two hours' notice for each meeting called. The city manager may designate a representative to attend such meetings.
(B) Meetings of committee. The committee will be entitled to use appropriate periods of duty time prior to meetings with management to conduct meetings of the committee itself. Time and scheduling shall be coordinated with and approved by respective supervisors.
(C) Meetings with employee groups. Each employee group will be entitled to use an appropriate period during working hours for the group's representative to report back after each meeting with management. Time and scheduling of the meeting shall be coordinated with and approved by supervisors and department heads. (Ord. 660 §1, 1985; Ord. 1647 §1, 2001)
At the first meeting after each committee election, the representatives shall elect a chairperson from among the representatives. It shall be the duty of the chairperson to advise the representatives of the time and location of committee meetings and meetings with management. The chairperson is responsible for seeking the full and timely attendance of all representatives at meetings and for preparing a written agenda from which meetings will be informally conducted. (Ord. 660 §1, 1985; Ord. 1647 §1, 2001)
Personnel Merit Commission
The personnel merit commission shall be composed of three members appointed by the city council. If any member is absent from any meeting of the commission, an alternate member, who shall be appointed by council, shall serve as the third member of the commission. (Ord. 264 Art. 1 §1, 1975; Ord. 809 §1, 1989)
2-12-020 Members; qualifications.
All commissioners, prior to appointment, shall be qualified electors of the city, and if any commissioner ceases to reside within the city, his or her membership on the commission shall automatically terminate. All members shall serve without compensation, and the appointed members shall hold no other municipal office, either elective or appointive. (Ord. 264 Art. 1 §2, 1975)
2-12-030 Members; term of office.
Commissioners shall be appointed to three-year overlapping terms of office. Commissioners shall continue to serve after the expiration date of their term of office until a successor is duly qualified and appointed by the city council. Effective November 1, 2007, terms of the members then in office shall be extended three months so that all terms expire on the 31st of March of the following year and all subsequent terms of all members shall begin on April 1st and end on March 31st. (Ord. 264 Art. 1 §3, 1975; Ord. 809 §2, 1989; Ord. 1302 §6, 1998; Ord. 1386 §1, 1998; Ord. 1882 §1, 2007)
Vacancies shall be filled by appointment for the remainder of the unexpired term. (Ord. 264 Art. 1 §4, 1975)
2-12-050 Organization; meetings; rules.
The commission shall elect a chairman from among its members, whose term shall be one year, with eligibility for reelection. The commission shall meet at least once annually, at which time a chairman shall be selected. Other meetings shall be called by the chairman as often as needed to conduct official business, as identified in this chapter. The commission shall also have authority to promulgate rules and regulations, as it deems necessary, in order to carry out its stated function, so long as said rules and regulations conform to the scope and intent of this chapter. (Ord. 264 Art. 2, 1975)
2-12-060 Expenditures; coordination of staff support.
The personnel merit commission may expend such funds as it deems necessary in carrying out its functions, as stated in this chapter. The expenditures of the commission shall be within the amounts appropriated by the city council on an annual basis, such appropriation to provide for the equipment, staff support, and space accommodations as deemed necessary by the council. Staff support as to recordkeeping, scheduling of meeting space, and provision of necessary supplies shall be coordinated and administered by the city manager or his or her designated representative. (Ord. 264 Art. 3, 1975)
2-12-070 Jurisdiction; appeal hearing authority.
The personnel merit commission shall have jurisdiction and final authority to hear and determine appeals by any aggrieved employee who has been subject to disciplinary action of any kind, as contained within the rules and regulations of the personnel merit system. (Ord. 264 Art. 4 §1, 1975)
2-12-080 Appellate hearing authority; findings.
The commission, in carrying out its function of conducting appellate hearings, shall have access to all city documents it deems necessary as well as the authority to compel the appearance of and to question witnesses. The commission, upon conclusion of hearings, shall issue findings of fact, and shall sustain, mitigate, or reverse the disciplinary action in question. (Ord. 264 Art. 4 §2, 1975)
Commissioners shall be subject to removal from office, by a majority vote of the city council, for failure to act in a manner so as to fulfill their duties as specified in this chapter. (Ord. 264 Art. 5, 1975)
Personnel Merit System
2-14-005 Legislative declaration.
The personnel merit system is established pursuant to the provisions of section 9.1 of the Charter. The personnel merit system does not establish or create a contract of employment, either express or implied, between the city and any employee. These rules do not grant any right of continued employment to any employee and are subject to change by the city, including changes to employee benefits and personnel practices. Any such change may apply to both present and future employees of the city. (Ord. 921 §1, 1992; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
All employees of the city shall be covered by this chapter except the following:
(A) City manager.
(B) Department heads, except the chief of police, who shall be included.
(C) Elected officers.
(D) Appointees of the city council.
(E) Appointed members of boards and commissions.
(F) Persons employed to make or conduct a special inquiry, investigation, examination, installation, or audit. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
As used in this chapter, unless the context clearly indicates or requires otherwise, certain words and terms are defined as follows:
(A) Charter means the Home Rule Charter of the City of Broomfield.
(B) City council means the policy-making body of the city composed of ten members, two elected from each of five wards, and a mayor elected at large from the entire city.
(C) City manager means the city and county manager, or any designee thereof in writing, who as the appointing authority has authority to appoint, suspend, promote, demote, transfer, remove, or otherwise discipline employees of the city.
(D) Classification plan means a list of positions supported by job descriptions.
(E) Compensation means all forms of valuable consideration including but not limited to salaries, wages, uniform allowance, and insurance premiums.
(F) Confidential position means a position with access to city personnel data or financial data.
(G) Conflict of interest means any personal, property, or pecuniary interest or any other private interest held by an individual which may directly or indirectly affect, or which may reasonably be perceived by the public as directly or indirectly affecting, judgment or actions in the conduct of public duties.
(H) Corrective action means a written reprimand issued to an employee by a supervisor, department head or appointing authority. This term does not include a disciplinary action, transfer, change in assignment, change in working hours, or other terms and conditions of employment.
(I) Days, unless otherwise specified, means normal business days (Monday through Friday) excluding city holidays.
(J) Demotion means a placement of an employee from one position to another position that has a lower minimum salary rate than the original position and less authority or responsibility. Demotion also means a reduction in step level within a position.
(K) Department head means an employee, appointed by the city manager, who serves as the administrative head of a department.
(L) Disciplinary action means a suspension, demotion, or dismissal. This term does not include a transfer, oral warning, written reprimand, change in assignment, change in working hours, or other terms and conditions of employment.
(M) Dismissal means an involuntary separation of an employee by the city.
(N) Emergency services employee means an employee in a position designated by the department head which is subject to call-back on a twenty-four hour basis and who is employed subject to his or her ability to respond to emergency situations.
(O) Employee means an individual paid for present services or work performed on a noncontractual and nonvoluntary basis.
(P) Employment date means the date on which an employee commences performance of duties.
(Q) Full-time employee means an employee who is hired to work in a continual, year-round position for a minimum of 2,080 hours in a calendar year or proportionately less for an employee hired during the calendar year.
(R) Household means those who share living accommodations and financial, recreational, or social activities.
(S) Human resources department means the administrative department responsible for coordinating the human resource management activities for the city, under the direction of the director of human resources.
(T) Immediate family means those individuals related to an employee in the following manner: mother; father; stepmother; stepfather; foster mother; foster father; spouse; mother-in-law; father-in-law; grandmother; grandfather; brothers; sisters; children, to include stepchildren and foster children; or any relative living in the same household.
(U) Job description means the written description for a position.
(V) Layoff means separation because city council has not budgeted funds for the position, other lack of funds, curtailment of work, change in operations or organizational structure, or other reasons not related to fault, delinquency, or misconduct on the part of the employee.
(W) Leave means an authorized absence from regularly scheduled work hours which has been approved by proper authority.
(X) Original appointment means the appointment of a person not previously employed by the city in a full-time or part-time position.
(Y) Part-time employee means an employee who is hired to work in a continual, year-round position for less than 2,080 hours in a calendar year or proportionately less for an employee hired during the calendar year.
(Z) Pay range means a minimum and maximum rate of pay for a given position and all rates in between.
(AA) Position means a position or a group of positions which are sufficiently similar with respect to duties, responsibilities and authority that they may be designated by the same position title and compensated within the same pay range.
(BB) Position title means the title assigned to any particular position and used for reference with regard to that position.
(CC) Promotion means the change in an employee's duties and responsibilities in conjunction with the placement of the employee from a position to another position.
(DD) Provisional appointment means an appointment authorized by the city manager without formal recruitment procedures as described in this chapter.
(EE) Reclassification means the official determination by the human resources department that an employee be assigned to a different position from the one to which he or she was previously assigned.
(FF) Separation means the termination of employment.
(GG) Separation date means the date of the employee's last day actively at work.
(HH) Suspension means an involuntary absence imposed on an employee.
(II) Temporary duty assignment means the temporary assignment of an employee from one position to another position.
(JJ) Temporary employee means an employee who is hired for a specifically limited period of time, normally not to exceed nine months in duration, and also means persons hired as substitutes to fill in for a specific position on an as-needed basis.
(KK) Terms and conditions of employment include, but are not limited to, the following: standards for examination, selection, and employment; causes for corrective or disciplinary action; duties to be included in the position; numbers and types of positions or employees assigned to a work unit, department, or project; specific assignment of duties to an employee; working hours and working schedules; assignment of overtime, on-call pay or call-back pay; amount of overtime required; working locations; duration of temporary appointments or assignments.
(LL) Transfer means the city-initiated movement of an employee from one position to another position of the same position title.
(MM) Work period means a fixed and regularly recurring period of not less than seven consecutive twenty-four-hour periods for employees, excluding designated sworn law enforcement personnel. The work period for designated sworn law enforcement personnel shall be established by the department head with the concurrence of the human resources department.
(NN) Written reprimand means a written corrective action issued to an employee by a supervisor, department head, or appointing authority for unsatisfactory work performance or any violation of this chapter. (Ord. 659 §1, 1985; Ord. 921 §§2, 3, 1992; Ord. 1013 §1, 1993; Ord. 1250 §1, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-030 Administration; city manager.
The city manager shall be responsible for the effective administration of these policies and procedures and may delegate such functions as he or she deems necessary. The city manager may establish, adopt, amend, or rescind other administrative policies and procedures consistent with the applicable provisions of the Charter and ordinances, including this chapter, and resolutions. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-040 Administration; department heads.
Department heads will provide staff assistance to the city manager and the human resources department in the implementation of this chapter. Department heads may establish such rules as deemed necessary for the efficient and orderly administration of their department. Such rules must be consistent with this chapter and filed with the human resources department before they become effective. Copies of supplemental departmental rules shall be provided to all employees within that department. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-050 Classification plan; composition.
The following two elements are contained within the classification plan:
(A) Listing of position titles.
(B) Job descriptions. The job description shall include the following:
(1) General description of work. Makes a general statement of the type of work and responsibilities that characterize the position.
(2) Examples of duties. States typical tasks common to a position. The tasks are intended to provide in a general context the range of duties performed by a position. Examples are not intended as a definitive statement nor to limit the duties performed by an employee. Any single position may not perform all of the duties listed and some positions will require duties that are not listed. Examples of duties will include essential required tasks. Persons hired in a position must be able to perform the essential tasks required by the position.
(3) Performance indicators. Identifies specific job performance requirements to measure performance criteria for job evaluation.
(4) Independence of action. Indicates the need to apply knowledge and make independent decisions as indicated by the nature of supervision or direction received; the extent to which decisions and actions are subject to review by a higher authority or are controlled by established policies and procedures; the relative variety and complexity of matters on which decisions are required; the relative frequency with which the need for decisions arises; the requirement for analytical ability and creative and original thinking; and the consequence of error.
(5) Personnel management responsibility. Considers the extent to which the incumbent is required to plan, organize, direct, review, and appraise the work of others in the organization, and perform other personnel functions such as counseling, discipline, leave approval, hiring, training, and keeping and maintaining records.
(6) Working relationships. Considers the extent and purpose of interactions of the incumbent with others not in the supervisory chain within and outside the organization in performing the work, including the importance of the subject matter, objectives of the relationships, and the level, frequency, and complexity of contacts required.
(7) Working conditions. Considers physical characteristics of the work and its environment, dexterity, and exertion required by the work, degree of risks, and discomforts or unpleasantness imposed upon the incumbent by the work environment.
(8) Necessary applicant traits. Considers the training, experience, and other qualifications an applicant needs to bring to the work in order to qualify for entry into the position. This section serves as a guide to the human resources department and the department head in developing employee selection methods and training programs. Lists specific physical and cognitive requirements for completion of essential job duties and responsibilities.
(9) Education and experience. States type and amount of experience, training, and education expected to provide adequate preparation for the duties of the position.
(10) Necessary special requirements. Specifies what licenses, certificates, or job specific skills are required for appointment to and retention of a position. (Ord. 659 §1, 1985; Ord. 921 §4, 1992; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-060 Classification plan; administration and maintenance.
The classification plan shall be prepared and maintained by the human resources department and is subject to final approval by the city manager.
(A) New positions. The department head shall submit to the human resources department a written description of the duties and responsibilities of any not-previously-classified new position. The human resources department shall review the duties and responsibilities in order to assign the position to an existing job description or to prepare a new job description for the newly classified position.
(B) Reclassification of existing positions. When the type of duties and responsibilities of an employee have changed substantially for a period of at least three months, the department head, supervisor, employee, or human resources department may initiate a request for reclassification review in a format acceptable to the human resources department. The employee may complete a reclassification request form and shall obtain other necessary information from the supervisor and department head. The human resources department may determine that:
(1) The duties and responsibilities fall within the employee's existing position;
(2) The employee's existing position should be modified to include the duties and responsibilities;
(3) The employee should be reclassified to another existing position; or
(4) The employee should be reclassified to a newly created position.
(C) Any resulting reclassification shall be conveyed to the city manager or designee for approval, disapproval, or modification. The human resources department will then notify the employee, supervisor, and department head of its conclusions. If the employee does not agree with the results of the reclassification review, he or she may request a meeting with the city manager and human resources department.
(D) Pay rates will be established in accordance with the provisions in sections 2-14-080 and 2-14-120, subject to the appropriation of funds for this purpose. Any pay change will be retroactive to the date the reclassification request form is received by the human resources department. Time spent in a temporary duty assignment is not considered in the reclassification process.
(E) Minimum rate of pay for new positions. When it is necessary to create a new position, the human resources department shall either:
(1) Conduct a survey of other employers to determine an appropriate minimum rate of pay for the new position; or
(2) Establish the minimum rate of pay in relationship to existing city positions. (Ord. 659 §1, 1985; Ord. 921 §5, 1992; Ord. 1250 §2, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-070 Pay plan; definitions.
All positions shall fall within the following groups:
(A) Group 1 shall consist of executive, supervisory, administrative, and professional positions, as defined by the Fair Labor Standards Act.
(B) Group 2 shall consist of nonexempt employees as defined by the Fair Labor Standards Act. (Ord. 659 §1, 1985; Ord. 1250 §3, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-080 Pay plan; composition.
(A) Pay ranges. The ranges identified within the pay plan shall correspond to the classification plan and shall consider:
(1) Pay ranges established for other positions;
(2) Prevailing rates of pay for similar occupational categories in the market area;
(3) Changes in economic conditions;
(4) Relative difficulty and responsibility of a position; and
(5) Current financial policy and economic considerations of the city.
(B) Pay plan amendments. The pay plan shall be reviewed and adopted by city council through the annual budget process.
(C) Pay plan. The pay plan is composed of a list of positions expressing a minimum and maximum rate for each position.
(D) Salary administration plan. The salary administration plan shall be reviewed and adopted by city council through the annual budget process. (Ord. 659 §1, 1985; Ord. 921 §6, 1992; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-090 Pay plan; appointment rate.
(A) The minimum rate of pay for a position shall normally be paid for appointment to that position. Appointment above the minimum rate may be made for justifiable reasons as determined by the department head and approved by the city manager, or a designee thereof.
(B) Pay rates for a provisional appointment shall be established by the city manager. (Ord. 659 §1, 1985; Ord. 921 §7, 1992; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-100 Pay plan; demotion rate.
When an employee is demoted, his or her rate of pay shall be within the pay range of the position to which demoted. The exact rate shall be recommended by the department head and approved by the city manager, or a designee thereof. (Ord. 659 §1, 1985; Ord. 1250 §4, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-110 Pay plan; transfer rate.
When an employee is transferred, rate of pay shall not be changed. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-120 Pay plan; position reclassification rate.
When an employee's position is reclassified, the employee's rate of pay shall be within the pay range of the position to which reclassified. The exact rate shall be determined by the department head and approved by the city manager, or a designee thereof. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-130 Pay plan; promotion rate.
Upon the promotion of an employee, the employee's rate of pay will be set within the pay range of the position to which the employee is promoted. The employee's rate of pay upon promotion shall be recommended by the employee's department head and approved by the city manager, or a designee thereof. (Ord. 659 §1, 1985; Ord. 921 §8, 1992; Ord. 1250 §5, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-140 Pay plan; pay advancement.
(A) Employees may receive pay increases as a result of the following:
(1) Annual performance evaluation;
(2) Merit bonus;
(3) Certification programs;
(4) Reclassification;
(5) Salary adjustment; or
(6) Promotion.
(B) Prior to the effective date of any pay increase for an annual performance evaluation, a completed performance evaluation form must be submitted to the human resources department. A department head, with the approval of the city manager, or designee thereof, may defer a pay increase pending performance improvement. (Ord. 659 §1, 1985; Ord. 921 §9, 1992; Ord. 1250 §6, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-150 Pay plan; on-call and call-back pay.
(A) On-call pay. Group 2 employees shall be compensated for on-call pay in accordance with the Fair Labor Standards Act, as amended. On-call pay must be approved by the employee's supervisor in advance.
(B) Call-back pay. Group 2 employees shall be compensated for call-back pay in accordance with the Fair Labor Standards Act, as amended. Call-back pay is in addition to any applicable on-call pay. (Ord. 659 §1, 1985; Ord. 1250 §7, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-160 Pay plan; hours of work and overtime.
(A) Attendance.
(1) General. Employees are to be in attendance and on time at their work station as scheduled by the department. All departments shall maintain accurate daily records of employee attendance and hours of work.
(2) Hazardous conditions. If city offices or facilities are closed by order of the city manager (as confirmed by the employee's supervisor), those employees designated as "emergency services employees" by their department head will be required to work as scheduled. Nonemergency services employees will not work unless they have made arrangements with their supervisor.
(B) Overtime.
(1) General. At the discretion of the department head, city manager, or other supervisory personnel, reasonable overtime may be required of employees. Overtime work by any employee of the city must be authorized in advance by the employee's department head or designee thereof. Compensated days off, such as paid holidays, sick and injury leave, vacation leave, and the like, will be considered as work days for purposes of computing overtime.
(2) Overtime compensation. An employee of the city who is subject to the overtime provisions of the Fair Labor Standards Act, as amended, will be paid in accordance with such act at a rate equal to one and one-half times the employee's regular hourly rate of pay.
(3) Compensatory time. Pursuant to the provisions of the Fair Labor Standards Act, as amended, an employee may receive compensatory time in lieu of pay for overtime work at a rate equal to one and one-half hours for each hour of work for which overtime pay is required. An employee may not, however, have a balance of more than forty hours of compensatory time at any given time.
a. An employee who terminates employment with the city for any reason is to be paid for any accrued and unused compensatory time at the hourly rate of pay as determined by the applicable provisions of the Fair Labor Standards Act, as amended.
b. An employee has the right to request the use of accrued compensatory time within a reasonable period following the employee's request to take time off unless the employee's absence would be unduly disruptive to the operations of the city at that time. An employee's department head or designee thereof may require an employee to use accrued and unused compensatory time at times designated by the department head or a designee thereof. (Ord. 659 §1, 1985; Ord. 921 §10, 1992; Ord. 1250 §8, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
(A) A department head, with the approval of the human resources department, may transfer an employee from one position to another position of the same class within the department.
(B) It shall not be necessary to post job announcements, advertise position openings, or conduct examinations for positions filled through transfer of current city employees.
(C) Information regarding pay rates is in section 2-14-110. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-180 Recruitment; personnel requisition form.
Upon receipt of a signed personnel requisition form, the human resources department shall initiate actions to fill a vacancy. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
Recruitment to fill vacant positions will be processed by the human resources department from any of the following groups, as deemed appropriate by the human resources department and the respective department.
(A) Former employees who have been laid off by the city or separated employment from the city due to disability during the previous twelve months.
(B) Current city employees.
(C) Former city employees who resigned within the previous twelve months from the same position as the vacant position and who have a satisfactory employment record with the city.
(D) All other persons interested in city employment.
(E) Applicants on a certified eligibility list. (Ord. 659 §1, 1985; Ord. 921 §11, 1992; Ord. 1250 §9, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-200 Recruitment; job announcement and advertisement.
(A) Job announcements shall be posted in appropriate locations to inform interested persons of the opportunity to apply. Each announcement shall be posted a minimum of five calendar days and shall contain: title and minimum rate of pay for the position; time and place for making application; closing date for application; general informative statement of the nature of the position or work; and minimum qualifications, including education, training, experience, and necessary special qualifications.
(B) When published advertising is necessary, such advertisements shall be published in at least one newspaper of local circulation and may include the title, minimum rate of pay, place, and closing date for application, if applicable. (Ord. 659 §1, 1985; Ord. 921 §12, 1992; Ord. 1250 §10, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-210 Recruitment; application.
(A) All applicants shall be required to complete the application form and provide such other information as may be designated by the human resources department. The application form shall be used to collect information related to the applicants' suitability for employment.
(B) Any person who misrepresents, falsifies, or omits information on an application form or resume may be eliminated from further consideration for employment by the city. If such misrepresentation, falsification, or omission is discovered by the city after the person is employed, such employee may be subject to disciplinary action.
(C) Applicants must notify the human resources department of any change in address or telephone number or other matters on their application.
(D) Any applicant who does not submit an application by the closing date will be eliminated from further consideration for employment by the city for that particular recruitment action. (Ord. 659 §1, 1985; Ord. 921 §13, 1992; Ord. 1250 §11, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-220 Recruitment; applicant eligibility.
Eligibility shall be determined by the human resources department. To be eligible, an applicant must meet the criteria of this section:
(A) Relatives of city employees and elected officials. An appointment, demotion, promotion, or transfer which would result in two members of an immediate family or household working in a supervisory-subordinate relationship or in the same division shall require approval of the city manager, or designee thereof. If there are two people in the same immediate family or household and if either would serve in an elected or confidential position, the appointment, demotion, promotion, or transfer shall require the approval of the city manager, or designee thereof. In order to appoint, demote, promote, or transfer under this paragraph, the city manager, or designee thereof, must determine that there is no substantial likelihood of impairment of job performance or conflict of interest.
(B) Qualification. An applicant must meet all qualifications set out in the classification plan and the job announcement.
(C) Disqualification. An applicant may be disqualified for reasons including, but not limited to, the following:
(1) A record of unsatisfactory employment;
(2) Been adjudged guilty of a crime or infraction which would relate to his or her fitness to perform the duties of the position;
(3) Made false statements of any material fact or practiced or attempted to practice deception or fraud in the application or examination process;
(4) Missed or failed an examination provided for in section 2-14-230;
(5) Failed to respond within seven calendar days to any inquiry or request of the human resources department; or
(6) Failed to report for duty when directed. (Ord. 659 §1, 1985; Ord. 921 §14, 1992; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
(A) General. Examinations may consist of written, oral, medical, physical, psychological, performance criteria, background investigation, fingerprinting, agility assessment, skill assessment, polygraph examination or computer voice stress analyzer, drug test, assessment center evaluation, or any combination thereof as determined by the human resources department and the appointing authority. If required, medical and psychological examinations shall be conducted by a medical or psychological professional appointed by the city. The costs of any preemployment examinations will be paid by the city.
(B) Notification of results. Each applicant will be notified by the human resources department of the status of his or her application.
(C) Promotional examinations.
(1) Promotional examinations will be limited to employees who meet the minimum qualifications in the job description. Admission to promotional examinations may be restricted by the human resources department to regular employees within a division or department when such action is in the best interest of the city, as determined by the human resources department in consultation with the appropriate department head.
(2) Promotional examinations will be conducted in the same manner as original appointment examinations as described in subsection (A) above.
(3) Promotional examinations are subject to the provisions of subsection 2-14-240(B) of this chapter requiring the human resources department to establish and certify eligibility lists to appointing authorities. (Ord. 659 §1, 1985; Ord. 921 §15, 1992; Ord. 1250 §12, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003 )
(A) Appointing authority. Subject to the written approval of the city manager, the head of each city department shall have appointing authority for employees of that department. For any department head position covered by this chapter, the city manager is the appointing authority. The appointing authority may be delegated by the city manager in writing.
(B) Eligibility lists.
(1) After the examinations, including promotional examinations, for a vacant position are completed, the human resources department will establish an eligibility list of those persons qualified for consideration for appointment to the vacant position.
(2) An eligibility list will be active for not less than sixty days nor for more than one year, as determined by the human resources department. Any eligibility list may be terminated by the human resources department after one-half of those on the list have either been employed by the city or otherwise eliminated from consideration for employment by the city. Except as otherwise provided in this chapter, any person not on an active eligibility list shall not be appointed to any vacant position in the city.
(3) The appointing authority may appoint any person from an eligibility list certified by the human resources department.
(4) It is the responsibility of a person on an eligibility list to notify the human resources department in writing of any change of availability of the person for employment.
(5) The name of any person on an eligibility list may be removed by the human resources department if the person requests in writing that his or her name be removed or if such person cannot otherwise be located by the human resources department. The name of a person on an eligibility list may be removed if the person has either waived or refused appointment twice to the same position.
(C) Citizen's preference. In cases where residents of the city are eligible and as qualified as non-city applicants, such city residents shall be hired, provided that an appointment of such resident shall not otherwise violate any state or federal law.
(D) Veteran's preference. Veteran's preference will be provided to applicants in accordance with applicable law. (Ord. 659 §1, 1985; Ord. 921 §16, 1992; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-250 Types of appointment.
Appointments to city employment shall be made within one of the following categories:
(A) Full-time. Full-time appointments require recruitment, examination, and selection procedures as set forth sections 2-14-180 through 2-14-240.
(B) Part-time. Part-time appointments require recruitment, examination, and selection procedures as set forth in sections 2-14-180 through 2-14-240.
Limitation on hours worked. A part-time employee may not be paid for more than 1,664 hours in a 26-pay-period year, or 1,728 hours in a 27-pay-period year, (or proportionately less hours if hired for a period of less than twelve months in the calendar year) without approval of the city manager.
(C) Temporary appointments.
(1) Temporary appointments do not require recruitment, examination, and selection procedures as set forth in sections 2-14-180 through 2-14-240 of this chapter. In filling vacancies for temporary positions, the human resources department will coordinate the recruitment procedures with the department head.
(2) Appointments to temporary positions shall not exceed nine months in duration without approval of the city manager other than persons employed as substitutes to fill in for a specific position on an as-needed basis. Successive appointments to the same position shall not be made without at least a three-month break in service, other than persons employed as substitutes to fill in for a specific position on an as-needed basis.
(D) Provisional. Provisional appointments do not require recruitment, examination, and selection procedures as set forth in sections 2-14-180 through 2-14-240. Provisional appointments must be authorized by the city manager, after considering the recommendation of the human resources department. A provisional appointment may be authorized to: (a) fill the position of an employee on extended leave, (b) prevent undue delay or serious interference with the provision of necessary public services, (c) employ a student through a cooperative education or work-study program, (d) provide a position to an employee who would otherwise be laid off, or (e) appoint an employee from one position to a lower-level position as long as the appointment is voluntary and is approved by the appointing authority. (Ord. 659 §1, 1985; Ord. 921 §§17, 18, 1992; Ord. 1250 §13, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-270 Performance evaluation.
The human resources department, under the direction of the city manager and in cooperation with department heads, shall establish a performance evaluation system for rating employees at least annually. In addition to the annual performance evaluation a supervisor, department head or appointing authority may complete an interim performance evaluation on an employee at any time.
(A) Performance evaluation forms. Using the job description as a basis, the department head and human resources department will develop a form for evaluating employee performance. A copy of the form shall be given to the employee and the employee's immediate supervisor.
(B) Rating by supervisor. The current supervisor shall request preliminary written input from the employee. Each immediate supervisor for the period being evaluated shall then complete the designated form to evaluate the employee's performance. The second-line supervisor and department head, if required, shall review and approve the performance evaluation prior to presentation to the employee.
(C) Performance evaluation review. The supervisor shall then review the written performance evaluation with the employee. At the conclusion of this review, the performance evaluation form should be signed by the supervisor and employee and a copy provided to the employee.
(D) Employee's response. The employee may write any comments or concerns regarding the performance evaluation on the performance evaluation form or on additional pages as necessary. The performance evaluation form and any employee response shall be forwarded to the human resources department.
(E) Files. Performance evaluation forms and the employee's response will become part of the employee's personnel file.
(F) Continued suitability. To ensure continued suitability for employment, a department head may require any of the examinations referred to in subsection 2-14-230(A).
(G) Original appointment performance evaluation. An employee who is serving under an original appointment shall be subject to a written performance evaluation as follows:
(1) Full-time employees shall receive a performance evaluation within six months from date of hire.
(2) Part-time employees shall receive a performance evaluation within one year from date of hire.
(H) Step plan evaluations. Police department employees covered under the police compensation step plan shall receive their performance evaluations on their designated anniversary date. (Ord. 659 §1, 1985; Ord. 1250 §15, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
(A) General. City employees are prohibited from engaging in any conduct which could reflect unfavorably upon the city. Employees must avoid any action which might result in or create the impression of using public office for private gain, giving preferential treatment to any person, or losing impartiality in conducting city business. For purposes of this section, employees shall include the city and county manager, assistant and deputy managers, the city and county attorney, assistant and deputy attorneys, and department heads as defined in chapter 2-60.
(B) Activities. Certain activities, by virtue of their relationship to city service or to the unique characteristics of municipal activity, must be regulated or restricted. Violation of these regulations and restrictions shall be cause for corrective or disciplinary action. These regulations and restrictions are:
(1) Receipt of gifts. A city employee is prohibited from soliciting or accepting any gift, gratuity, favor, entertainment, loan, or any item of monetary value from any person who has or is seeking to obtain business with the city, or from any person within or outside city employment whose interests may be affected by the employee's performance or nonperformance of official duties. Items in the category of advertising novelties that are widely distributed may be retained by the recipient. The prohibition of this section is not intended to apply to the purchase of a meal in a setting where the people are discussing city business, unless otherwise prohibited by departmental policies.
(2) Outside employment. If the city manager determines that any employee's outside employment interferes with performance of duties or results in a conflict of interest, he or she may order it terminated. A full-time employee must obtain prior written approval of the department head and the city manager for outside employment.
(3) Privileged information. City employees who are involved with plans, programs, or information of significant public interest may not use this privileged information for personal gain nor to benefit family, friends, or acquaintances. If an employee has an outside interest, which could be affected by any city plan or activity, this situation must be reported to the employee's supervisor and department head immediately. Each employee is charged with the responsibility of ensuring that only information that should be made available to the general public is released.
(4) Political activity. Employees are free, on their own time and away from any office of the city, to participate in all federal, state, county, and municipal campaigns and to openly express their views and support for candidates. Employees shall refrain from any political activities which give the appearance that they are endorsed by the city or which interfere with the performance of their normal duties. Any employee whose position is funded by a federal program or monies shall be subject to the provisions of 5 U.S.C. § 1501, et seq., as amended, commonly known as the Hatch Act. Employees may seek Broomfield municipal office, provided that they resign their position with the city at the time of taking office. (Ord. 659 §1, 1985; Ord. 1250 §16, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003; Ord. 1857 §2, 2007)
2-14-290 Causes for corrective or disciplinary action.
Causes for corrective or disciplinary action shall include, but shall not be limited to, the following:
(A) Incompetence, inefficiency, or failure to perform adequately the duties of the job, whether through malfeasance, nonfeasance, misconduct, inefficiency, negligence, or otherwise, in the performance of job duties;
(B) Neglect or refusal to comply with an instruction, order, or direction of a supervisor unless such instruction, order, or direction is illegal or injurious to the employee's or general public's health and welfare;
(C) Engaging in offensive, discourteous, threatening, or abusive behavior, including physical or verbal altercations and related misconduct in the work place;
(D) Deliberate or careless conduct endangering the safety of any person;
(E) Carelessness, negligence, misuse, unauthorized alteration, or intentional destruction of city property, including tools, vehicles, equipment, or clothing allotment;
(F) Reporting for work under the influence of alcoholic beverages or illegal drugs;
(G) Possession, use, or being under the influence of controlled substances or alcohol while on the job;
(H) Violating a safety rule or practice;
(I) Smoking in unauthorized areas on city property;
(J) Intentionally preventing or delaying the completion of the work of other employees;
(K) Sleeping on duty, unless previously approved by a supervisor for health or safety reasons;
(L) Taking property without permission, theft or misuse of property or money belonging to the city or to an employee of the city or to any other person or organization;
(M) Misrepresenting, falsifying, or a material omission of information in an application form, personnel record, time report, or other city report or record, or in a verbal statement;
(N) Unauthorized absenteeism or unauthorized tardiness;
(O) Leaving assigned work area without prior authorization by a supervisor;
(P) Violation of any ordinance, resolution, the Charter, or personnel or departmental policy, procedure, rule, regulation, order, or code of professional ethics;
(Q) Inducing or attempting to induce any employee in the service of the city to commit an unlawful act or to act in violation of any ordinance, resolution, statute, the Charter, or personnel or departmental policy, procedure, rule, regulation, order, or code of professional ethics;
(R) Failure to report (where known or reasonably suspected) violations of any ordinance, resolution, statute, the Charter, personnel or departmental policy, procedure, rule, regulation, order, or code of professional ethics by another city employee during working hours;
(S) Failure of any employee to report any conduct by a city employee which may constitute a conflict of interest;
(T) Failure to establish or maintain effective, productive working relationships with employees, supervisors, department administrators, elected officials, other public agencies, contractors, developers, or the public;
(U) Using threats, or attempting to use personal or political influence, in an effort to secure special consideration as a city employee;
(V) Discussing with unauthorized persons any confidential information gained through employment with the city;
(W) Violating the provisions of section 2-14-280;
(X) Violating the provisions of section 2-14-440;
(Y) Manufacturing, distributing, dispensing, or possessing controlled substances or illegal drugs in the workplace.
(Z) Failing to report any conviction, within five days of the conviction, for a violation of any federal or state drug statute that occurred in the workplace.
(AA) Refusing to submit or consent to a test for alcohol or controlled substances, or to consent to the release of the results of any such test as prescribed in section 2-14-305 of this chapter.
(BB) Conviction of violating any local, state, or federal law which renders the employee unfit to perform his or her job, or brings disrepute upon or compromises the integrity of the city.
(CC) Failing to report any felony conviction, within five days of the conviction. (Ord. 659 §1, 1985; Ord. 896 §1, 1991; Ord. 921 §§20, 21, 1992; Ord. 1166 §2, 1996; Ord. 1250 §17, 1997; Ord. 1706 §1, 2003)
2-14-300 Disciplinary and corrective actions.
(A) Corrective action. In lieu of disciplinary action, a supervisor, department head, or appointing authority may issue to an employee under his or her supervision a written reprimand for unsatisfactory work performance or any violation of this chapter. The employee issued a written reprimand shall acknowledge receipt of it by signing and dating a copy which shall be placed in the employee's personnel file. The written reprimand is not demotion, suspension, or dismissal of the employee, nor shall such action affect the employee's pay, classification, or benefits, but it may be considered in any subsequent disciplinary action taken under this section.
(B) Types of disciplinary action. There are the following types of disciplinary action:
(1) Suspension;
(2) Demotion; and
(3) Dismissal.
(C) In recommending the appropriate disciplinary action, the supervisor may consider the severity of the violation, the employee's prior corrective or disciplinary action records, or applicable mitigating factors. However, the selection of a particular action is within the discretion of the person recommending the disciplinary action, except that group 1 employees may only be suspended for significant infractions of safety rules, in conformance with FLSA regulations.
(D) Preliminary administrative hearing. Before an employee is suspended, demoted, or dismissed, the employee's appointing authority will provide the employee with a written notice describing the reason or reasons for the proposed suspension, demotion, or dismissal, and the evidence in support thereof. Prior to the effective date of such proposed suspension, demotion, or dismissal, the appointing authority shall provide the employee with an opportunity to be heard and respond to the reason or reasons for such proposed suspension, demotion, or dismissal.
(E) Who may take disciplinary action. An employee may be suspended, demoted for disciplinary cause, or dismissed only by his or her appointing authority.
(F) Records. A copy of any corrective action or notice of suspension, demotion, or dismissal shall be given to the human resources department for inclusion in the employee's personnel file. A copy of any notice of suspension, demotion, or dismissal shall also be given to the city manager. (Ord. 659 §1, 1985; Ord. 921 §22, 1992; Ord. 1250 §18, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-305 Employee controlled substance and alcohol testing.
(A) Upon forming a reasonable suspicion, the city manager or any appointing authority or designee thereof is authorized to order an employee to submit to a test for controlled substances or for alcohol or for both controlled substances and alcohol at city expense and at a laboratory selected by the city.
(B) Upon order of the city manager or any appointing authority or designee thereof to submit to a test for controlled substances or for alcohol or for both controlled substances and alcohol, any employee refusing to submit to such test or consent to such test or consent to the release of the results of such test to the city is subject to disciplinary action.
(C) For purposes of this section, alcohol means 190-proof ethyl alcohol or any fermented beverage, as defined in the Colorado Beer Code, or alcoholic liquors, as defined in the Colorado Liquor Code.
(D) For purposes of this section, controlled substances means any drug or other substance or immediate precursor that is declared to be a controlled substance by the Colorado Controlled Substances Act and defined in section 12-22-303, C.R.S.
(E) Employees whose positions require the possession of a commercial driver's license are subject to drug and alcohol testing as mandated by federal law. These employees are subject to administrative policies as promulgated by the human resources department. (Ord. 921 §23, 1992; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-310 Suspension pending investigation.
(A) During investigation, hearing, or trial of an employee for any civil or criminal charge or pending any hearing or investigation scheduled pursuant to this chapter, an employee may be suspended by the department head or city manager for the duration of that investigation, hearing, or trial. Any suspension made pursuant to this section may be made with full pay and benefits. The nondisciplinary suspension shall identify the specific investigation, hearing, or trial and shall terminate upon the completion of that investigation, hearing, or trial.
(B) Any employee who is charged or indicted for a felony may be immediately suspended without pay by an appointing authority if such employee occupies a position of public trust and public visibility or if the felony relates to the performance of the employee's official duties. An employee suspended without pay shall be entitled to a preliminary administrative hearing within ten working days from the effective date of the suspension without pay. (Ord. 659 §1, 1985; Ord. 1321 §1, 1998; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-315 Appeal of a disciplinary action.
(A) Personnel merit commission hearing. An employee may appeal a suspension, demotion, or dismissal to the personnel merit commission. The appeal shall be in writing and filed on the appropriate form with the human resources department within ten days of the effective date of the disciplinary action. The human resources department will submit copies of the appeal to the personnel merit commission within five days from the receipt of the appeal.
(1) Hearing. Within thirty calendar days of the filing date of the appeal, the personnel merit commission shall conduct a hearing on the appeal or rule that a hearing is to be denied for lack of jurisdiction.
(2) Notice of hearing. When a hearing is scheduled, the personnel merit commission shall cause written notice of said hearing to be sent to all involved parties including, but not limited to, the employee, any attorney or representative of the employee, the appointing authority imposing the discipline, and the city manager. Said written notice shall include the following: time, date, and location of the hearing, name of appellant, and purpose of the hearing, including the disciplinary action imposed and the relief requested by the appellant.
(3) Conduct of hearing. Hearings conducted by the personnel merit commission are subject to the Colorado Open Meetings Law. Hearings shall be conducted in accordance with the personnel merit commission's rules and regulations and shall be consistent with and in compliance with the following:
a. In conducting a hearing, the proceedings shall be as informal as is compatible with the requirements of justice.
b. An employee is entitled to counsel or representation of his or her own choosing at the employee's expense. All parties, through the authority of the commission, shall have the right to have subpoenas issued. The party requesting the issuance of a subpoena shall be responsible for service in accordance with the law and for the mileage and fees of the witnesses.
c. The commission shall cause to be taken, kept, and maintained a complete and accurate record of the proceedings of all hearings.
d. The city shall have the burden of proof by any competent evidence for the imposition of a disciplinary action against an employee. Every party to the proceeding shall have the right to present his or her case or defense by oral and documentary evidence, to submit rebuttal evidence, and to conduct such cross-examination as may be required for a full and true disclosure of the facts. Subject to these rights and requirements, where a hearing will be expedited and the interests of the parties will not be substantially prejudiced thereby, the personnel merit commission may receive all or part of the evidence in written form. The rules of evidence and requirements of proof shall conform, to the extent practicable, with those in civil nonjury cases in the district courts. However, when necessary to do so in order to ascertain facts affecting the substantial rights of the parties to the proceeding, the personnel merit commission may receive and consider evidence not admissible under such rules if such evidence possesses probative value commonly accepted by reasonable and prudent men in the conduct of their affairs. Objections to evidentiary offers may be made and shall be noted in the record. The personnel merit commission shall give effect to the rules of privilege recognized by law and may exclude incompetent and unduly repetitious evidence. Documentary evidence may be received in the form of a copy or excerpt if the original is not readily available; but, upon request, the party shall be given an opportunity to compare the copy with the original.
(4) Standard of review. The personnel merit commission shall determine whether the discipline imposed was unjust or inappropriate in light of the severity of the offense. In making such determination, the personnel merit commission shall ascertain whether the appointing authority abused its discretion in finding that the employee violated a section of this chapter, or in the level of discipline imposed.
(5) Findings. The personnel merit commission shall render its findings and conclusions in writing within thirty calendar days of the closing date of the hearing. The human resources department shall advise the employee of the decision. The commission's decision shall be final and shall be binding on all parties. If said final decision requires action regarding any of the involved parties, said action shall be initiated within five days of the date said decision is rendered and shall be substantially completed within the time period specified in said decision. The personnel merit commission shall cause a copy of its written findings and decision to be provided to all involved parties.
(6) If hearing is denied. In the event a hearing is denied, the personnel merit commission shall cause written notice to be sent to the employee and to all involved parties. Said notice shall include a concise statement of the matters considered in reviewing the application for appeal and the reasons for denying the hearing.
(B) General provisions.
(1) Extension of time. The time limits may be extended only by written stipulation of the parties and subject to the approval of the personnel merit commission.
(2) Stay or postponement. Unless otherwise authorized by the person imposing a disciplinary action, an appeal of a disciplinary action by an employee shall not stay or postpone the effective date of such disciplinary action.
(3) Back pay. All claims for back wages shall be limited to the amount of wages that the employee otherwise would have earned less any compensation received for employment obtained subsequent to the reduction of pay or separation from employment and less any unemployment compensation benefits.
(4) Limitation of pay. Any back pay shall not go beyond any period of time prior to ten days before the filing of an appeal.
(5) Limitation of relief. An employee's relief under this section shall be limited to pay or benefits the employee otherwise would have earned. There shall be no punitive damages, attorney fees, or other costs allowed under this procedure.
(6) Exhaustion of procedure required. Exhaustion of this procedure is required before commencing any legal action alleging a violation or misapplication of these procedures. (Ord. 1250 §19, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-320 Employee grievance procedure; policy.
(A) Grievances may be processed under sections 2-14-320 through 2-14-350 for any dispute regarding the meaning, interpretation, or application of this chapter, any personnel-related provisions of the Charter, or allegations of unsatisfactory work performance or a violation of the terms and provisions of this chapter for which a written reprimand is imposed as provided in subsection 2-14-300(A), B.M.C.
(B) A grievance means a misunderstanding or disagreement between an employee and the city that arises out of the belief on the part of the employee that the provisions of this chapter or of the Charter have not been followed by the city, or that the employee has been wrongfully reprimanded. A grievance does not include matters which are of a policy nature such as matters concerning rate of pay or benefits, terms, and conditions of employment and matters involving individual employee performance evaluations. A grievance does not include any matter pertaining to or arising from any disciplinary action involving suspension, demotion, or dismissal, as set forth in subsections 2-14-300(B)(1), (2), or (3), B.M.C (Ord. 659 §1, 1985; Ord. 1250 §20, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-330 Employee grievance procedure; definitions.
(A) Department heads. For the purposes of section 2-14-340 only, the term department head shall include a designee, in writing, who shall have authority to act on the department head's behalf.
(B) City manager. For the purposes of section 2-14-340 only, the term city manager shall include a designee selected by the city manager, in writing, who shall have authority to act on the city manager's behalf. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-340 Employee grievance procedure; grievance contents.
A grievance shall be prepared by the employee on forms provided by the human resources department and shall include: (1) a brief statement of the grievance; (2) the date on which the matter complained of occurred; (3) the specific provisions or sections of this chapter or Charter allegedly misapplied or misinterpreted; (4) the action requested by the aggrieved employee; and (5) the signature of the employee. Grievances which are not submitted on the designated forms shall not be considered. Only the contents of the grievance as originally submitted to the human resources department will be considered for further review. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-350 Employee grievance procedure; grievance steps.
(A) Discussion with supervisor. Any employee who feels he or she has a grievance should discuss the matter with his or her immediate supervisor. Such discussion should occur promptly upon the occurrence of facts or circumstances giving rise to a grievance.
(B) Department head hearing. If an employee's grievance is not resolved through an informal discussion with the immediate supervisor, the employee may obtain further review of the matter from the department head. Such review is initiated by submitting "form A" provided by the human resources department to the human resources department within ten days after the employee knows, or reasonably should have known, of the event upon which the grievance is based. The human resources department will submit copies of the grievance to the department head. The department head shall, after affording the employee an opportunity to comment, issue a decision.
Within ten days after submittal of the grievance to the department head, a written decision shall be rendered on "form B" provided by the human resources department. The employee must pick up the decision in the human resources department. The human resources department will advise the employee if the decision is available prior to the ten-day decision-making period.
(C) City manager review.
(1) An employee who is dissatisfied with the decision of the department head may obtain further review of the matter from the city manager. Such review is initiated by submitting "form C" provided by the human resources department to the human resources department within ten days after receipt of the written decision of the department head or the conclusion of the department head's ten-day decision-making period, whichever occurs first. The human resources department will submit copies of the grievance to the city manager. The city manager shall investigate the matter and issue a decision. The investigation may consist, at the option of the city manager, of a review of the written documents, individual conferences with affected people, or meeting with the aggrieved employee and appropriate representatives of the city.
(2) Within twenty days after submittal of the grievance to the city manager, a written decision shall be rendered on "form D" provided by the human resources department. The employee must pick up the decision in the human resources department. The human resources department will advise the employee if the decision is available prior to the twenty-day decision-making period. The decision of the city manager shall be final.
(D) General provisions.
(1) Extension of time. The time limits set forth in this section may be extended only by written agreement of the parties.
(2) Time limits. Failure on the part of the city to reply to a grievance at any step of the grievance procedure within the specified time limit shall be considered a denial of the grievance, and the employee may seek review at the next step of the grievance procedure within the time limits provided on the same basis as if a formal denial had been rendered on the last day allowed for the city to reply. In the event the employee does not seek review from one step to another within the time limits specified, the grievance shall be considered as settled on the basis of the city's last answer.
(3) Loss of time or pay. An employee shall lose no pay while actually presenting or testifying in a grievance procedure. Overtime pay in connection with any grievance must be approved by the department head.
(4) Formal hearing not required. No provisions of these procedures should be read or interpreted as requiring or providing, as a matter of rights, for a formal hearing as a part of these procedures.
(5) Limitation of relief. An employee's relief under this section shall be limited to pay or benefits the employee otherwise would have earned.
(6) Exhaustion of procedure required. Complete exhaustion of this procedure is required before commencing any legal action alleging a violation or misapplication of these procedures. (Ord. 659 §1, 1985; Ord. 921 §24, 1992; Ord. 1250 §21, 1997; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-360 Separation from employment; general.
All separations of employees from positions in the city service shall be designated as one of the following types: end of temporary appointment; resignation; ineligible; layoff; disability; death; or dismissal. At the time of separation and prior to final payment, all records, assets, uniforms, and other items of city property assigned to the employee shall be submitted to the employee's immediate supervisor. In the event of a shortage of these items, an appropriate replacement cost may be withheld from the employee's final compensation. Employees who separate shall receive payment for all earned salary subject to the limitations identified in this section. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-370 Separation from employment; resignation.
(A) Any employee who wishes to resign from city service in good standing shall submit to his or her immediate supervisor a written notice of resignation stating the date the employee is leaving and the reasons therefor. The notice of resignation shall be submitted a minimum of fourteen calendar days prior to the effective date. Failure to give fourteen calendar days' written notice may be cause for denial of consideration for reemployment, and the employee may be deemed to have resigned "not in good standing."
(B) Unauthorized absences from work for a period of three days or longer may be considered a voluntary resignation. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-375 Separation from employment; ineligible.
(A) An employee may be separated under this section for his or her failure to maintain any required license or certification deemed to be a necessary special requirement for the performance of his or her position.
(B) Administrative hearing. Before an employee is separated from employment under this section, the employee's appointing authority will provide the employee with a written notice describing the reason or reasons for the proposed separation, and the evidence in support thereof. Prior to the effective date of such proposed separation, the appointing authority shall provide the employee with an opportunity to be heard and respond to the reason or reasons for such proposed separation.
(C) Notice following hearing. Within ten days after the hearing, the employee will be advised of the decision, in writing, by the appointing authority.
(D) Who may approve the separation action. An employee may be separated under this section by his or her appointing authority.
(E) Appeal to city manager.
(1) An employee may appeal the decision to the city manager by submitting the required form provided by the human resources department to the human resources department within ten days after receipt of the written decision of the appointing authority. The human resources department will submit copies of the appeal to the city manager. The city manager or designee thereof shall investigate the matter and issue a decision. The investigation may consist, at the option of the city manager, of a review of the written documents, individual conferences with affected people, or meeting with the aggrieved employee and appropriate representatives of the city.
(2) Within twenty days after submittal of the appeal to the city manager, a written decision shall be rendered on the form provided by the human resources department. The human resources department will advise the employee of the decision. The decision of the city manager shall be final.
(3) Stay or postponement. Unless otherwise authorized by the appointing authority, an appeal of the separation by an employee shall not stay or postpone the effective date of such action.
(4) Limitation of relief. An employee's relief under this section shall be limited to pay or benefits the employee otherwise would have earned.
(F) Records. A copy of the notice shall be given to the human resources department for inclusion in the employee's personnel file. A copy of the notice shall also be given to the city manager. (Ord. 1706 §1, 2003)
2-14-380 Separation from employment; layoff.
A department head, upon notification of the human resources department and the city manager, may separate an employee because city council has not budgeted funds for the position, because of other lack of funds, curtailment of work, or change in operations or organizational structure after giving notice of at least two weeks to such employee. However, no full-time employee shall be separated from any department while there are temporary employees serving in the same position in that department. The conditions of layoff for full-time employees shall be as follows:
(A) Order of separation. Preference for retention in the particular position subject to layoff shall be based on seniority of uninterrupted service in the position and department. Time served in a higher-level position within the same department will be counted toward years of service in the employee's current position.
(B) Offer of reassignment. An employee with a satisfactory employment record shall not be terminated as a result of a layoff procedure before the employee has been made a reasonable offer of reassignment to the same position in another department, if a vacancy exists and if approved by the other department's appointing authority.
(C) Appointment to a lower level position. A department head may appoint an employee with a satisfactory employment record who is to be laid off to an existing vacancy in a lower level position, provided that the employee meets the qualifications for that position.
(D) Veteran's preference. Veteran's preference will be provided to employees in accordance with applicable law. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-390 Separation from employment; inability to perform required tasks.
(A) An employee may be separated from employment when he or she cannot perform the essential required tasks of his or her position, pursuant to the provisions of Americans with Disabilities Act, and such separation must be supported by medical evidence.
(B) Administrative hearing. Before an employee is separated from employment under this section for an action initiated by the city, the employee's appointing authority will provide the employee with a written notice describing the reason or reasons for the proposed separation and the evidence in support thereof. Prior to the effective date of such proposed separation, the appointing authority shall provide the employee with an opportunity to be heard and respond to the reason or reasons for such proposed separation.
(C) Notice following hearing. Within ten days after the hearing, the employee will be advised of the decision, in writing, by the appointing authority.
(D) Who may approve the separation action. An employee may be separated under this section by his or her appointing authority.
(E) Appeal to city manager.
(1) An employee may appeal the decision to the city manager by submitting the required form provided by the human resources department to the human resources department within ten days after receipt of the written decision of the appointing authority. The human resources department will submit copies of the appeal to the city manager. The city manager or designee thereof shall investigate the matter and issue a decision. The investigation may consist, at the option of the city manager, of a review of the written documents, individual conferences with affected people, or meeting with the aggrieved employee and appropriate representatives of the city.
(2) Within twenty days after submittal of the appeal to the city manager, a written decision shall be rendered on the form provided by the human resources department. The human resources department will advise the employee of the decision. The decision of the city manager shall be final.
(3) Stay or postponement. Unless otherwise authorized by the appointing authority, an appeal of the separation by an employee shall not stay or postpone the effective date of such action.
(4) Limitation of relief. An employee's relief under this section shall be limited to pay or benefits the employee otherwise would have earned. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-400 Separation from employment; death.
All compensation due shall be paid to the estate of the employee. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-410 Separation from employment; dismissal.
An employee may be dismissed in accordance with sections 2-14-280 through 2-14-300. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-420 Separation from employment; date of separation.
The official date of separation from city employment shall be the date of the employee's last day actively at work. The date of separation cannot be extended by accrued leave benefits. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-430 Separation from employment; exit interview.
All full-time employees who separate employment with the city shall be required to complete an exit interview with the human resources department. (Ord. 659 §1, 1985; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
2-14-440 Equal opportunity employment; policy and procedure.
(A) Equal opportunity.
(1) The city is an equal opportunity employer and shall not fail or refuse to hire or to discharge any employee or otherwise discriminate against any employee with respect to his or her compensation, terms, conditions, or privileges of employment because of such individual's race, color, religion, gender, marital status, national origin, age, or disability, as provided in federal and state laws and regulations.
(2) Prohibited harassment. Prohibited harassment means unwelcome conduct, including physical, verbal, or written conduct, that constitutes race/color harassment, national origin harassment, gender harassment, sexual harassment, sexual orientation harassment, religious harassment, disability harassment, age harassment, or marital status harassment, or that constitutes harassment based on other status under the equal employment opportunity laws, including but not limited to protection against retaliation for activities such as opposing a practice made unlawful by an equal employment opportunity law or participation in an investigation or other proceeding under the equal employment opportunity laws, or association with a protected individual.
(3) Reporting. Any employee experiencing or witnessing a violation of the equal opportunity policy shall report such conduct to the employee's immediate supervisor, any other supervisor, or the human resources department if the supervisor is the subject of the complaint. All reports will be thoroughly investigated, and the investigation and any results shall, to the extent practicable, be kept confidential.
(4) Corrective or disciplinary action. Any employee or supervisor who violates this policy shall be subject to corrective or disciplinary action as provided in section 2-14-300, B.M.C. Any manager or supervisor who participates in or who fails to take appropriate action on any reported incidents, or retaliates against an employee who reports an incident or who files a complaint, shall be subject to corrective or disciplinary action.
(B) Sexual harassment.
(1) Policy. It is a policy of the city to provide a work environment that is free from sexual harassment and which forbids sexually harassing conduct by any employee directed toward another employee or by any nonemployee while conducting business in the city work place. Unwelcome sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature constitute harassment when: (a) submission to such conduct is made either explicitly or implicitly a term or condition of an individual's employment, (b) submission to or rejection of such conduct by an employee is used as the basis for employment decisions affecting such individual, or (c) such conduct has a purpose or effect of unreasonably interfering with an employee's work performance or creating an intimidating, hostile, or offensive working environment.
(2) Reporting. Any employee experiencing or witnessing sexual harassment shall report such conduct to the employee's immediate supervisor, any other supervisor, or the human resources department if the supervisor is the subject of the complaint. All reports will be thoroughly investigated, and the investigation and any results shall, to the extent practicable, be kept confidential.
(3) Corrective or disciplinary action. Any employee or supervisor who violates this policy shall be subject to corrective or disciplinary action as provided in section 2-14-300, B.M.C. Any manager or supervisor who participates in or who fails to take appropriate action on any reported incidents, or retaliates against an employee who reports an incident or who files a complaint, shall be subject to corrective or disciplinary action. (Ord. 659 §1, 1985; Ord. 1166 §1, 1996; Ord. 1648 §1, 2001; Ord. 1706 §1, 2003)
Social Security for City Employees
The city is authorized to execute and deliver to the Department of Employment Security, State of Colorado, a plan, or plans, and agreement as required under sections 24-51-701 through 24-51-710, C.R.S., the Enabling Act, and the Social Security Act, to extend coverage to employees and officers of the city and do all other necessary things to effectuate coverage of employees and officers under the Old-Age and Survivors' Insurance System. (Ord. 16 §1, 1962)
The city treasurer is authorized to establish a system of payroll deductions to be matched by payments by the city, to be paid into the contribution fund of the state through the Department of Employment Security, and to make charges of this tax to the fund, or funds, from which wage or salary payments are issued to employees of the city. Such payments are to be made in accordance with the provisions of sections 3101 and 3111 of the Internal Revenue Code of 1954, if the services of the employees covered by the agreement constituted employment as defined in section 3121 of such code. Payments made to the Department of Employment Security, State of Colorado, shall be due and payable on or before the eighteenth day of the month immediately following the completed calendar quarter, and such payments which are delinquent shall bear interest at the rate of one-half of one percent per month until such time as payments are made. (Ord. 16 §2, 1962)
Appropriation is made from the proper fund, or funds, of the city in the necessary amount to pay into the contribution fund, as provided in section 5 (c)(1) of the Enabling Act referred to in section 2-16-010 of this code, and in accordance with the plan, or plans, and agreement required by that act. (Ord. 16 §3, 1962)
Authority is given to the mayor and the clerk of the city to enter into an agreement with the Department of Employment Security, State of Colorado, which agreement shall be in accordance with sections 24-51-701 through 24-51-710, C.R.S., and with section 2818 of the Social Security Act. Such plan and agreement shall provide that the participation of this city shall be in effect as of May 1, 1962. (Ord. 16 §4, 1962)
Pension Plan for General Employees
There is hereby established a pension plan for general employees employed by the city on or before May 30, 2000 ("plan"). This plan covers all full-time employees as defined in section 2-14-020, B.M.C., except any employee who signed an irrevocable waiver transferring the greater of (1) the vested actuarial equivalent of his or her accrued benefit or (2) his or her accumulated contributions to the money purchase plan for general employees and any employee covered under the police pension plan for "old hire" police officers, the money purchase plan for peace officers, the State of Colorado Fire and Police Pension Plan, or under any other firemen's or policemen's pension plans. The plan supersedes all previous defined benefit plans for general employees, whether such plans were established by ordinance, resolution, or otherwise. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000; Ord. 1666 §2, 2002; Ord. 1895 §1, 2008)
(A) The purpose of this plan is to provide retirement and incidental benefits for regular, full-time employees of the employer who meet eligibility requirements. The benefits provided by this plan will be paid from a trust established by the employer and will be in addition to the benefits employees are entitled to receive under any other programs of the employer and from the Federal Social Security Act.
(B) The plan is established and shall be maintained for the exclusive benefit of the eligible employees of the employer and their beneficiaries. No part of the plan assets shall revert to the employer, except as provided in this chapter, or be used for or diverted to purposes other than the exclusive benefit of the employees of the employer and their beneficiaries. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
When not clearly otherwise indicated by the context, the following words and phrases used in this chapter have the following meanings:
(A) Accrued benefit means the benefit determined under the plan expressed as a single life annuity benefit in the form of a monthly benefit commencing at normal retirement date.
(B) Actuarial (or actuarially) equivalent means equality in value of the aggregate amounts expected to be received under different forms of payment based on interest rate and mortality assumptions as defined below unless otherwise specifically provided in the plan:
(1) Interest rate assumption for alternative periodic benefits. The interest rate used for purposes of computing alternative periodic forms of benefits is 7.5%.
(2) Interest rate assumption for single-sum payments. The interest rate used for purposes of computing single-sum payments will be 7.5%.
(3) Mortality assumption. Effective January 1, 2008, the mortality assumption for calculations based upon the mortality of an employee or beneficiary will be a unisex rate that is 50% male, 50% female, taken from the Guaranteed Annuity Reserve 1994 mortality table. Said mortality assumption will be used until changed by plan amendment.
a. Notwithstanding any other plan provisions to the contrary, the applicable mortality table used for purposes of adjusting any benefit or limitation under Code section 415(b)(2)(B), (C), or (D) and the applicable mortality table used for purposes of satisfying the requirements of Code section 417(e) is the table described in Revenue Ruling 2001-62. Any table published by the Treasury Department which is required to replace the use of the table published under Revenue Ruling 2001-62 for purposes of adjusting any benefit or limitation under Code section 415(b)(2)(B), (C), or (D) shall automatically become the mortality table for this subsection a.
b. For any distribution with an annuity starting date on or after the effective date of this section and before the adoption of this section, if application of the amendment as of the annuity starting date would have caused a reduction in the amount of any distribution, such reduction is not reflected in any payment made before the adoption date of this section. However, the amount of any such reduction that is required under Code section 415(b)(2) must be reflected actuarially over any remaining payments to the Participant.
(C) Anniversary date means the first day in January each year during which the plan shall be in force.
(D) Average monthly compensation for participants eligible to receive Level II benefits means the result obtained by dividing the total compensation paid to an employee during a considered period by sixty months. The considered period shall be the five consecutive calendar years within the last ten calendar years of employment which yield the highest average compensation.
(E) Average monthly compensation for participants eligible to receive Level I benefits means the result obtained by dividing the total compensation paid to an employee during a considered period by thirty-six months. The considered period shall be the three consecutive calendar years within the last ten calendar years of employment which yield the highest average compensation.
(F) Beneficiary means the person designated by the employee who shall receive any benefits payable hereunder in the event of the employee's death. The designation of such beneficiary will be in writing to the employer, who will notify the trustee.
(G) Code means the Internal Revenue Code of 1986, as amended.
(H) Committee means the pension committee for the pension plan for general employees, which shall be a five-person committee appointed to administer the plan.
(I) Compensation means the base salary or wages, including employee contributions that are picked up by the employer pursuant to Code section 414(h), but not including overtime, on-call, holiday, paid-out leave or other extra pay or bonuses, paid or made available by the employer to an employee for personal services rendered in the course of employment with the employer. Compensation shall be determined before applying any salary reduction agreed to by the employee pursuant to a plan described in sections 457, 403(b), 125, 132(f)(4) or 414(h) of the Code or any pre-tax contributions made by an employee to an employee welfare benefit plan providing benefits under a health reimbursement arrangement. Effective January 1, 2008, the amount of an employee's compensation for purposes of the plan during any plan year shall not exceed $230,000.00, as adjusted for cost-of-living increases in accordance with section 401(a)(17)(B) of the Code.
(J) Disability means a physical or mental condition which, in the judgment of the committee, totally and presumably permanently prevents the employee from engaging in any substantial gainful employment. A determination of disability shall be based upon competent medical evidence satisfactory to the committee. The committee shall apply the rules with respect to disability uniformly and consistently to all employees in similar circumstances.
(K) Employee means any full-time employee as defined in section 2-14-020, B.M.C., except any general employee hired on or after May 31, 2000, any employee who signed an irrecoverable waiver transferring the greater of (1) the vested actuarial equivalent of his or her accrued benefit or (2) his or her accumulated contributions to the money purchase plan for general employees, and any employee covered under the police pension plan for "old hire" police officers, the money purchase plan for peace officers, the State of Colorado Fire and Police Pension Plan, or under any other firemen's or policemen's pension plans.
(L) Employee contribution account (or accumulated contributions) means the bookkeeping account maintained for each employee reflecting the cumulative amount of the employee's mandatory contributions. The employee contribution account will earn interest at the rate of 5%. Interest will be calculated as of the last day of each calendar quarter based on the prior quarter ending balance, minus any withdrawals during the quarter, plus 50% of the current quarter mandatory employee contributions.
(M) Employer or city means the City and County of Broomfield, a Colorado municipal corporation and county.
(N) Normal retirement date means the sixty-fifth birthday of an employee and completion of seven or more years of service.
(O) Participant means an employee who meets the requirements for participation in this plan, as set forth in section 2-20-050, B.M.C.
(P) Pension means a series of monthly amounts or the actuarial equivalent in a lump sum distribution which is payable to a person who is entitled to receive benefits under the plan.
(Q) Plan means the Pension Plan for General Employees set forth in this chapter, as amended from time to time.
(R) Retirement means termination of employment after an employee has fulfilled all requirements for an immediate or deferred payment of a pension. Retirement shall be considered as commencing on the day immediately following an employee's last day of employment, or authorized leave of absence, if later. This date shall be considered the employee's retirement date.
(S) Service means the period of employment used for determining eligibility for benefits as determined under the following rules:
(1) In general, an employee's service is the employee's total period of full-time employment with the employer.
(2) Effective September 1, 2003, an employee may purchase service credit for purposes of determining the participant's accrued benefit under this plan. The only service for which credit may be purchased under this plan is service with the employer on a part-time basis, as defined in subsection 2-14-020(Y), B.M.C. Service as a temporary employee or independent contractor, as determined by the employer, may not be used to purchase service credit. An employee may purchase up to fifty percent of the length of time served in part-time service with the employer. Service credit may be purchased as permitted under Code section 415(n)(3), and its price will be determined by the plan's actuary, but will not exceed the amount necessary to fund the benefit attributable to the service credit. Service credit may be purchased through a trustee-to-trustee transfer from a Code section 403(b) or 457 plan permitting such transfers, a rollover from an IRA or qualified plan of vested benefits, after-tax payments, or by a voluntary transfer of vested accrued benefits from the money purchase plan for general employees. If installment payments are made, service will be credited only after all installment payments have been made.
(3) Any reference in this plan to the number of years of service of an employee will be deemed to include fractional portions of a year rounded to the nearest thousandth; for example, if an employee works nine years and six months, the employee will be credited for nine and one-half years of service.
(4) Effective as of August 5, 1993, a leave of absence pursuant to the Family and Medical Leave Act of 1993 will not constitute a break in service. In accordance with the Family and Medical Leave Act and the Uniformed Services Employment and Reemployment Rights Act, the plan will grant vesting and participation credit to participants so entitled.
(5) Service for vesting purposes will not include any period of employment for which an employee will receive or has received a payment under any other city plan for the benefit of employees of the employer, including but not limited to, the police pension plan for "old hire" police officers, the State of Colorado Fire and Police Pension Plan, any other firemen's or policemen's pension plan or the money purchase pension plan for peace officers.
(T) Trust means the trust created under this plan, and consists of all assets of the plan derived from employer and employee contributions, plus any income and gain thereto, less any losses, expenses, and distributions to employees and beneficiaries.
(U) Trust fund means the funds and properties held pursuant to the provisions of the trust for the use and benefit of the participants and their beneficiaries.
(V) Trustee means the trustee selected by the committee. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000; Ord. 1666 §§3—5, 2002; Ord. 1708 §1, 2003; Ord. 1742 §1, 2003; Ord. 1818 §1, 2005; Ord. 1895 §§2—7, 2008)
2-20-040 Construction of terms.
The words hereof, herein, hereunder, and other similar compounds of the word here shall mean and refer to the entire plan, not to any particular provision or section. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-050 Eligibility; participation.
Each employee, as defined in section 2-20-030, B.M.C., shall automatically become a participant on the date of hire. A participant or employee who has terminated plan participation may elect to transfer the greater of (1) the vested actuarial equivalent of his or her accrued benefit or (2) his or her accumulated contributions to the money purchase plan for general employees or the money purchase plan for peace officers. In order to make such a transfer, the participant or employee must execute an irrevocable waiver form and submit such form to the pension committee not less than thirty days prior to an effective date of the transfer. For a transfer to the money purchase plan for general employees, the effective date of the transfer will be the first pay period in July or the first pay period in January of any year. For a transfer to the money purchase plan for peace officers, the effective date of the transfer will be no sooner than the first pay period of the month following the employee's appointment to a peace officer position. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000; Ord. 1666 §6, 2002; Ord. 1895 §8, 2008)
2-20-060 Contributions; by employer.
The employer, acting under the advice of the qualified enrolled actuary for the plan, intends to make contributions to the plan in such amounts and at such times as are required to maintain plan benefits at Level II for its employees on a sound actuarial basis. Plan benefit Level I will be funded by employer contributions equal to the amount recommended by the enrolled actuary to fund Level II benefits plus mandatory employee contributions. Upon a complete or partial termination of this plan by the employer, the rights of each affected employee of the employer to benefits accrued hereunder to the date of such discontinuance, to the extent then funded, shall be nonforfeitable. All contributions made by the employer to the plan shall be used to pay benefits under the plan or to pay expenses of the plan and shall be irrevocable, except for any residual amounts after satisfying all liabilities of the plan. Forfeitures arising because of severance of employment before the employee becomes eligible for a pension or for any other reason, shall be applied to reduce the costs of the plan, not to increase the benefits otherwise payable to employees. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-070 Mandatory contributions; by employees.
(A) As a condition of employment, each employee hired after March 29, 1995, is enrolled in the Level I benefit and as of May 31, 2000, contributes 7.5% of compensation. Active employees as of March 29, 1995, were given an opportunity to waive the Level I benefit by signing an irrevocable waiver. The employees who waived the Level I benefit were enrolled in the Level II benefit, which does not require employee contributions. Employee contributions will be accounted for separately in an employee contribution account, which account will be at all times nonforfeitable by the employee. The employer shall pick up such contributions in lieu of mandatory employee contributions as provided in section 414(h) of the Internal Revenue Code. Employee contributions that are picked up by the employer are treated as employee contributions except for federal income tax purposes. Such contributions are fully vested, but for tax reporting they are treated as employer contributions.
(B) Employees making mandatory contributions who terminate participation in the plan before they are vested (seven years) may elect to receive a distribution of their accumulated contributions at any time. Employees making mandatory contributions who terminate participation in the plan after becoming vested but before being eligible for a defined benefit may receive a distribution at any time, but only if their accumulated contributions exceed the actuarial equivalent of the employee's vested accrued benefit. The accumulated contribution may be taken as a lump sum distribution, or it may be rolled over into an eligible retirement plan as an eligible rollover distribution, as defined in section 2-20-170. Any other employee making mandatory contributions must meet the requirements of section 2-20-075 before being eligible to receive a distribution. The value of the employee contribution account will be the quarter end balance preceding distribution, as calculated in section 2-20-030, plus current quarter employee contributions. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000; Ord. 1666 §7, 2002)
2-20-075 Retirement benefits; general conditions.
An employee will not be entitled to receive a pension under more than one of the following sections: sections 2-20-080 through 2-20-125, B.M.C. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
An employee shall be eligible for a normal pension if his or her employment with the employer is terminated on or after the employee's sixty-fifth birthday and after the employee has completed seven or more years of service, which date shall be deemed the employee's "normal retirement date." The normal form of benefit under the plan is a life annuity commencing on the first day of the month after retirement. Employees are eligible for unreduced benefits beginning as early as age fifty-five if the employee qualifies for the "Rule of 80" retirement. The last payment shall be made as of the first day of the month in which the death of the retired employee occurs. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
(A) Level I benefits: An employee who meets the requirements for a normal retirement and makes employee contributions will receive a monthly benefit amount equal to 2.0% of the employee's average monthly compensation multiplied by his or her years of service.
(B) Level II benefits: An employee who meets the requirements for a normal retirement and does not make employee contributions to the plan will receive a monthly benefit amount equal to 1.25% of the employee's average monthly compensation multiplied by his or her years of service.
(C) The normal form of benefit under this plan shall be a life annuity commencing on the first day of the month after retirement. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-090 "Rule of 80" retirement.
An employee who makes mandatory employee contributions to the plan, who terminates employment, attains age fifty-five, and whose age and years of service under the plan equals eighty or more is eligible for a "Rule of 80" pension. The "Rule of 80" pension provides benefits commencing on the first day of the month following termination of employment. There is no reduction in benefit for payment prior to normal retirement age. If an employee otherwise meets the requirements of the "Rule of 80" pension but terminates employment before age fifty-five, he or she will not receive any benefits before age fifty-five, but will be eligible for a "Rule of 80" pension when he or she reaches age fifty-five. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-095 "Rule of 80" pension.
(A) Level I benefits: An employee who meets the requirements for a "Rule of 80" retirement and makes employee contributions to the plan will receive a monthly benefit amount equal to 2.0% of the employee's average monthly compensation multiplied by his or her years of service.
(B) Level II benefits: An employee who does not make employee contributions to the plan will not be eligible to receive a "Rule of 80" pension.
(C) The normal form of benefit under this plan shall be a life annuity commencing on the first day of the month after retirement. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
An employee shall be eligible for an early pension if his or her employment with the employer is terminated on or after his or her fifty-fifth birthday but before his or her sixty-fifth birthday, and after he or she has completed seven or more years of service. If the employee requests the commencement of his or her early pension as of the first day of the month coinciding with or next following his or her retirement, or as of the first day of any subsequent month which precedes his or her sixty-fifth birthday, his or her pension shall commence on the first of the following month, but the amount thereof shall be reduced as provided for in section 2-20-105, B.M.C. The last payment shall be made as of the first day of the month in which the death of the retired employee occurs. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
(A) An employee who meets the requirements for an early retirement shall receive a monthly amount which shall be determined in accordance with the provisions of a normal pension, based on the employee's average monthly compensation and service to date of early retirement and whether the employee is eligible for Level I or Level II benefits:
(1) Level I benefits: An employee who is making mandatory employee contributions and meets the requirements for an early retirement will receive a monthly benefit amount equal to 2.0% of the employee's average monthly compensation multiplied by his or her years of service.
(2) Level II benefits: An employee who is not making mandatory employee contributions and meets the requirements for an early retirement will receive a monthly benefit amount equal to 1.25% of the employee's average monthly compensation multiplied by his or her years of service.
(3) The normal form of benefit under this plan shall be a life annuity commencing on the first day of the month after retirement.
(B) If payment of an early pension commences before age sixty-five, the monthly amount shall be reduced by 1/180 for each of the first sixty months from age sixty to age sixty-five and by 1/360 for each of the next sixty months from age fifty-five to age sixty in the period between the date as of which the pension begins and the first day of the month next following the employee's sixty-fifth birthday.
(C) However, if an employee is eligible for unreduced benefits as stated in "Rule of 80" retirement (an employee currently employed whose age plus service totals eighty), then payment of an early pension will not be reduced, and the employee will receive a monthly amount which shall be determined in accordance with the provisions of a normal pension. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-110 Deferred vested retirement.
(A) An employee shall be eligible for a deferred vested pension if his or her employment with the employer is terminated, for reasons other than death or retirement, on or after the completion of seven or more years of service. Payment of a deferred vested pension shall commence as of the employee's normal retirement date if he or she is then living. If the employee requests the commencement of his or her deferred vested pension as of the first day of any month subsequent to his or her fifty-fifth birthday but preceding his or her sixty-fifth birthday, his or her pension shall commence as of the beginning of the month so requested, but the amount thereof shall be reduced as provided for in early pension. The last payment shall be made as of the first day of the month in which the death of the retired employee occurs.
(B) If the employee requests the commencement of his or her deferred vested pension at any time after termination of employment but before the attainment of age fifty-five, he or she will receive a lump sum distribution of the greater of (1) the vested actuarial equivalent of his or her accrued benefit or (2) his or her accumulated contributions. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-115 Deferred vested pension.
An employee who meets the requirements for a deferred vested retirement will receive a monthly amount which will be determined in accordance with the provisions of a normal pension, based on the employee's average monthly compensation, service to date of termination, and eligibility for Level I or Level II benefits:
(A) Level I benefits: An employee who is making mandatory employee contributions and meets the requirements for a deferred vested retirement will receive a monthly benefit amount equal to 2.0% of the employee's average monthly compensation multiplied by his or her years of service.
(B) Level II benefits: An employee who is not making mandatory employee contributions and meets the requirements for a deferred vested retirement will receive a monthly benefit amount equal to 1.25% of the employee's average monthly compensation multiplied by his or her years of service.
(C) The normal form of benefit under this plan shall be a life annuity commencing on the first day of the month after retirement. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-120 Disability retirement.
(A) An employee shall be eligible for a disability pension if his or her employment with the employer is terminated by reason of total and permanent disability, provided that he or she has completed three or more years of service. Payment of disability pension shall commence on the employee's normal retirement date if he or she is then living. The last payment shall be made as of the first day of the month in which the death of the retired employee occurs.
(B) Disability shall be considered to have ended if, prior to his or her normal retirement date, the employee:
(1) Engages in any substantial gainful activity, except for such employment as is found by the committee to be for the primary purpose of rehabilitation or compatible with a finding of total and permanent disability; or
(2) Has sufficiently recovered, in the opinion of the committee based on a medical examination by a doctor or clinic appointed by the committee, to be able to engage in regular employment with an employer and refuses an offer of employment by such employer; or
(3) Refuses to undergo any medical examination requested by the committee; provided that a medical examination shall not be required more frequently than twice in any calendar year.
(C) If disability ceases before an employee attains his or her normal retirement date, his or her payable pension, if any, will be determined on the basis of his or her service and compensation prior to the date of his or her recovery from disability. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
An employee who meets the requirements for a disability retirement will receive a monthly amount which will be determined in accordance with the provisions of a normal pension, based on the employee's average monthly compensation determined as of his or her disability retirement date and whether the employee is eligible for Level I or Level II benefits. However, notwithstanding any provision to the contrary, and for the sole purpose of computing the amount payable as a disability pension, an employee's service will include the period between the commencement of his or her disability and the first day of the month following the retired employee's sixty-fifth birthday, as well as the employee's service prior to the date of disability.
(A) Level I benefits: An employee who is making mandatory employee contributions and meets the requirements for a disability pension will receive a monthly benefit amount equal to 2.0% of the employee's average monthly compensation multiplied by his or her years of service.
(B) Level II benefits: An employee who is not making mandatory employee contributions and meets the requirements for a disability pension will receive a monthly benefit amount equal to 1.25% of the employee's average monthly compensation multiplied by his or her years of service.
(C) The normal form of benefit under this plan shall be a life annuity commencing on the first day of the month following the retired employee's sixty-fifth birthday. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-130 In-service death benefit.
(A) Eligibility requirements. The surviving beneficiary of an active participant not receiving pension benefits will be eligible for an in-service death benefit if the employee on the date of his or her death had made mandatory employee contributions during his or her employment with the city or in the case of a Level II participant met the vesting requirements.
(B) Amount and type of payment for in-service death benefit.
(1) Death of Level I participant prior to vesting (seven years): The beneficiary will receive a benefit equal to the accumulated contributions during the first seven years. The value of the employee contribution account will be the quarter end balance preceding distribution, as calculated in section 2-20-030, plus current quarter employee contributions.
(2) Death of participant after vesting (seven years): The beneficiary will receive the greater of (a) the vested actuarial equivalent of the deceased participant's accrued benefit or (b) the deceased participant's accumulated contributions as of his or her date of death. Payment will commence on the first day of the month following the employee's date of death. The beneficiary may elect any of the optional forms of benefit pay provided for under section 2-20-160, B.M.C. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-135 Separated vested and nonvested participants death benefit.
(A) Eligibility requirements. The surviving beneficiary of a deferred vested participant not receiving pension benefits will be eligible for a deferred vested death benefit if the deferred vested participant on the date of his or her death had made mandatory employee contributions during his or her employment with the city or in the case of a Level II participant met the vesting requirements. The surviving beneficiary of a nonvested inactive participant will be eligible for a death benefit if the employee on the date of his or her death had made mandatory employee contributions during his or her employment with the city.
(B) Amount and type of payment for death benefit.
(1) Death of deferred vested participant after vesting (seven years): The beneficiary will receive the greater of (a) the vested actuarial equivalent of the deceased participant's accrued benefit or (b) the deceased participant's accumulated contributions as of his or her date of death. Payment will commence on the first day of the month following the employee's date of death. The beneficiary may elect any of the optional forms of benefit pay provided for under section 2-20-160, B.M.C.
(2) Death of Level I inactive participant prior to vesting (seven years): The beneficiary will receive a benefit equal to the accumulated contributions during the first seven years. The value of the employee contribution account will be the quarter end balance preceding distribution, as calculated in section 2-20-030. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-140 Death of a retired participant before contributions recovered.
If retirement benefit payments cease to a retired participant and beneficiary before they receive the total of the participant's accumulated contributions, his or her beneficiary shall receive the difference between his or her accumulated contributions and the amount of retirement benefits received to date. The difference shall be paid in a single sum to the beneficiary, if living, or to the estate of the last survivor of the retired participant or his or her beneficiary. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-145 Designation of beneficiary.
(A) Each active or retired employee may designate a primary beneficiary or beneficiaries and a contingent beneficiary or beneficiaries to receive any benefit that may become payable under this plan by reason of his or her death. Such designation shall be made upon forms furnished by the committee, and may at any time be changed or revoked without notice to the beneficiary or beneficiaries, and shall not be effective until filed with the committee.
(B) Neither the employer nor the trustee (in its capacity as trustee) shall be named as a beneficiary.
(C) For the purpose of this plan, the production of a certified copy of the death certificate of the employee or other person shall be sufficient evidence of death, and the committee shall be fully protected in relying thereon. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-150 Death of beneficiaries or heirs.
If a participant dies leaving no beneficiary, the plan will pay any benefit to the participant's estate and let the estate determine the participant's heirs. The plan will follow the provisions of the Colorado Unclaimed Property Act in accordance with sections 38-13-108 through 134, C.R.S. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
An employee or beneficiary must notify the employer in writing of a claim for benefits under the plan. The employer will take such steps as may be necessary to facilitate the payment of benefits to the employee or beneficiary. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-160 Benefit payment; optional forms.
At the request of an employee or beneficiary, any benefit which becomes distributable for any reason may be distributed at such time, in such amount, and in such manner as approved by the committee. All optional forms of benefit will be the actuarial equivalent of the normal pension. Distribution to an employee or beneficiary may be made as follows:
(A) A monthly amount for the life of the participant equal to the normal pension amount;
(B) 50% joint and survivor option (a monthly amount actuarially reduced which provides the employee with a reduced pension payable for life and payments in the amount of 50% of such reduced pension will, after the retired employee's death, be continued to the employee's beneficiary during the beneficiary's lifetime);
(C) 100% joint and survivor option (a monthly amount, actuarially reduced which provides the employee with a reduced pension payable for life and payments in the amount of 100% of such reduced pension will, after the retired employee's death, be continued to the employee's beneficiary during the beneficiary's lifetime);
(D) An annuity with a certain term period (ten, fifteen, twenty years);
(E) A lump sum actuarial equivalent; or
(F) Any combination of the options in subsections (A) through (E), but only one form of annuity may be selected. Once distribution to a participant begins, the form of benefit may not be changed. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-165 Cash out distributions.
Notwithstanding any other provision of this plan, if the employee terminates employment for any reason and the employee's vested defined benefit does not exceed $5,000.00, the employee or beneficiary will receive a distribution of the entire vested benefit in a lump sum within sixty days after termination of employment and the nonvested portion of the defined benefit will be forfeited immediately upon such distribution.
Effective January 1, 2006, in the event of a mandatory distribution greater than $1,000.00 as described in Code section 401(a)(31)(B), if the employee does not elect to have such distribution paid directly to an eligible retirement plan specified by the participant in a direct rollover or to receive the distribution directly in accordance with section 2-20-160 and 2-20-175, B.M.C., then the committee will pay the distribution in a direct rollover to an individual retirement plan designated by the committee. (Ord. 1450 §1, 2000; Ord. 1818 §2, 2005)
2-20-170 Rollover to another plan.
(A) Notwithstanding any provision of the plan to the contrary that otherwise would limit an employee's distribution election under the plan, an employee may elect, at any time and in the manner prescribed by the committee, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the participant in a direct rollover.
(B) Eligible rollover distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the participant, except that an eligible rollover distribution does not include (i) any distribution that is one in a series of substantially equal periodic payments (not less frequently than annually), made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more; (ii) any distribution to the extent the distribution is required under Code section 401(a)(9); (iii) the portion of any distribution that is not includable in gross income (this exclusion does not apply to distributions that are after-tax employee contributions on and after January 1, 2002, to an individual retirement account or annuity described in Code section 408(a) or (b), or to a qualified defined contribution plan described in Code sections 401(a) or 403(a) that agrees to account separately for the transferred amounts), including to account separately for the portion of such distribution which is includable in gross income and the portion of such distribution which is not so includable; (iv) any distribution made upon the hardship of the employee; and (v) any distribution that is expected to total less than $200.00 during a year.
(C) Eligible retirement plan. An eligible retirement plan is an individual retirement account described in Code section 408(a), an individual retirement annuity described in Code section 408(b), a qualified trust described in Code section 401(a), an annuity plan described in Code section 403(a), an annuity contract described in Code section 403(b), that accepts the distributee's eligible rollover distribution, or an eligible deferred compensation plan described in Code section 457(b) which is maintained by an eligible employer described in Code section 457(e)(1)(A) and which agrees to separately account for amounts transferred into such plan from this plan. This definition of eligible retirement plan also will apply to a distribution made to a surviving spouse or to an alternate payee.
(D) Distributee. A distributee includes an employee or former employee. In addition, the employee's or former employee's surviving spouse and the employee's or former employee's spouse or former spouse who is the alternate payee under a qualified domestic relations order are distributees with regard to the interest of the spouse or former spouse. Effective January 1, 2007, solely with respect to an eligible retirement plan which is an individual retirement account described in Code section 408(a) or an individual retirement annuity described in Code section 408(b), a distributee also will include the employee's or former employee's nonspouse beneficiary.
(E) Direct rollover. A direct rollover is a payment by the plan to the eligible retirement plan as specified by the distributee.
(F) Procedures. The committee may establish procedures for the distribution of eligible rollover distributions, including any limitations on the amount eligible for a rollover distribution, to the extent permitted by law. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000; Ord. 1666 §8, 2002; Ord. 1895 §9, 2008)
2-20-175 Maximum annual benefit.
(A) The annual benefit in the form of a single life annuity, with no ancillary benefits, provided by employer contributions, including employer pick-up contributions, for an employee with ten or more years of participation at age sixty-five will not exceed the limit under Code section 415(b)(1)(A), as adjusted for cost-of-living increases as of each year. Effective January 1, 2008, the annual benefit above shall not exceed $185,000.00, as adjusted, effective January 1 of each year, under Code section 415(d) in such manner as the secretary of the treasury may prescribe, and payable in the form of a straight life annuity. A limitation as adjusted under Code section 415(d) will apply to limitation years ending with or within the calendar year for which the adjustment applies.
(1) If the benefit the employee would otherwise accrue in a limitation year would produce an annual benefit in excess of the maximum annual benefit, the benefit will be limited (or the rate of accrual reduced) to a benefit that does not exceed the maximum annual benefit.
(2) If an employee is, or has ever been, covered under more than one defined benefit plan maintained by the employer, the sum of the employee's annual benefits from all defined benefit plans may not exceed the maximum annual benefit.
(3) Effective January 1, 2008, the application of the provisions of this revised section 2-20-175, B.M.C., shall not cause the maximum annual benefit for any employee to be less than the employee's accrued benefit under all the defined benefit plans of the employer as of the end of the last limitation year beginning before July 1, 2007, under the provisions of the plans that were both adopted and in effect before April 5, 2007.
(4) Except as provided in section 1.415(b)-1(c)(4) of the Treasury Regulations, where a benefit is payable in a form other than a single life annuity, the benefit shall be adjusted to an actuarially equivalent single life annuity that begins at the same time as such other form of benefit and is payable on the first day of each month before applying the limitations of this section.
a. Effective for distributions after December 31, 2003, the determination of actuarial equivalence of forms of benefits other than a single life annuity shall be made in accordance with the following subsections:
1. In the case of a benefit form to which Code section 417(e)(3) applies, the actuarially equivalent single life annuity is equal to the annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit computed using whichever of the following produces the greater annual amount:
a) The interest rate and mortality table specified in section 2-20-030(B), B.M.C., for adjusting benefits in the same form; and
b) A five-percent interest rate assumption and the applicable mortality table defined in section 2-20-030(B), B.M.C., for that annuity starting date.
2. In the case of a benefit form to which Code section 417(e)(3) does not apply, the actuarially equivalent single life annuity will be determined as follows:
a) If the annuity starting date of the employee's form of benefit occurred after January 1, 2005, the actuarially equivalent single life annuity is equal to the greatest of:
1) The annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit, computed using the interest rate and mortality table in section 2-20-030(B), B.M.C., for adjusting benefits in the same form;
2) The annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit, computed using a five-and-one-half-percent interest rate assumption and the applicable mortality table in section 2-20-030(B), B.M.C.; and
3) The annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit, computed using the applicable interest rate defined in section 2-20-030(B), B.M.C., and the applicable mortality table defined in section 2-20-030(B), B.M.C., divided by 1.05.
b) If the annuity starting date of the employee's form of benefit occurred in 2004 or 2005, the actuarially equivalent single life annuity is equal to the annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit, computed using whichever of the following produces the greater annual amount:
1) The interest rate and mortality table specified in section 2-20-030(B), B.M.C., for adjusting benefits in the same form; and
2) A five-and-one-half-percent interest rate assumption and the applicable mortality table defined in section 2-20-030(B), B.M.C.
However, the application of this subsection b) shall not cause the amount payable under the employee's form of benefit to be less than the benefit calculated under the plan taking into account the limitations of this section, except that the actuarially equivalent single life annuity is equal to the annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit, computing using whichever of the following produces the greatest annual amount: (i) the interest rate and mortality table specified in section 2-20-030(B), B.M.C., for adjusting benefits in the same form; (ii) the applicable interest rate and mortality table defined in the plan; and (iii) the applicable interest rate defined in section 2-20-030(B) as in effect on December 31, 2003, under provisions of the plan then adopted and in effect and the applicable mortality table defined in the plan.
(B) Except as provided in subsection (C) below, which imposes additional limitations on the amounts payable to employees with less than ten years of participation, the foregoing limitation is not applicable with respect to any employee whose annual benefit under this plan, and any other defined benefit plan maintained by the employer, is less than $10,000.00, and such employee has not at any time participated in any defined contribution plan, within the meaning of section 415(k) of the Code, maintained by the employer. If an employee has less than ten years of participation with the employer, the $10,000.00 annual benefit limitation shall be multiplied by a fraction (i) the numerator of which is the number of years (or part thereof) of participation with the employer, and (ii) the denominator of which is ten.
(C) In the event an employee has less than ten years of participation in this plan and predecessor plans hereto, the dollar limitation otherwise applicable under subsection (A) above will be reduced by multiplying such limitation by a fraction, the numerator of which is the number of such employee's years of plan participation or part thereof, but never less than one, and the denominator of which is ten. The limitation will not be reduced so that it is less than the employee's accrued benefit under the plan. This subsection will, to the extent required by the secretary of the treasury, be applied separately to each change in benefit structure hereunder. This subsection (C) will not apply to income received from the plan as a pension, annuity, or similar allowance as a result of the employee becoming disabled or benefits received by the beneficiaries, survivors, or the estate of an employee as a result of the death of the employee.
(D) In the event subsection (B) does not apply, if the benefit under the plan begins before the participant attains age sixty-two, the dollar limitation in subsection (A) will be adjusted as follows:
(1) If the annuity starting date for the employee's benefit occurs in a limitation year beginning before July 1, 2007, the dollar limitation for the employee's annuity starting date is the annual amount of a benefit payable in the form of a single life annuity commencing at the employee's annuity starting date that is the actuarial equivalent of the dollar limitation (adjusted under subsection (C) for years of participation less than ten, if required) with actuarial equivalence computed using whichever of the following produces the smaller annual amount:
a. The interest rate specified in section 2-20-030(B), B.M.C., and the mortality table specified in section 2-20-030(B), B.M.C.; or
b. A five-percent interest rate assumption and the applicable mortality table as defined in section 2-20-030(B), B.M.C.
(2) If the annuity starting date for the employee's benefit occurs in a limitation year beginning on or after July 1, 2007, the dollar limitation for the employee's annuity starting date is the lesser of (a) the annual amount of a benefit payable in the form of a single life annuity commencing at the employee's annuity starting date that is the actuarial equivalent of the dollar limitation (adjusted under subsection (C) for years of participation less than ten, if required) with actuarial equivalence computed using a five-percent interest rate assumption and the applicable mortality table for the annuity starting date as defined in section 2-20-030(B), B.M.C. (and expressing the employee's age based on completed calendar months as of the annuity starting date), and (b) the dollar limitation (adjusted under subsection (C) for years of participation less than ten, if required) multiplied by the ratio of the annual amount of the immediately commencing single life annuity under the plan at the employee's annuity starting date to the annual amount of the immediately commencing straight life annuity under the plan at age sixty- two, both determined without applying the limitations of this section.
(3) The reduction in this subsection (D) will not apply to an employee with respect to whom the period of service taken into account in determining the amount of the benefit under this plan includes at least fifteen years of service of an employee as a full-time employee of any police or fire department which is organized and operated by the employer or as a member of the Armed Forces of the United States.
(4) This subsection (D) will not apply to income received from the plan as a pension, annuity, or similar allowance as a result of the employee becoming disabled or amounts received from the plan by beneficiary survivors or the estate of the employee as a result of the death of the employee.
(5) This subsection (D) shall not reduce the limitation of:
a. $75,000.00 if the benefit begins at or after age fifty-five; or
b. If the benefit begins before age fifty-five, the equivalent of the $75,000.00 limitation for age fifty-five.
(E) In the event that subsection (B) does not apply, if the benefit under the plan begins after age sixty-five, the dollar limitation in subsection (A) will be adjusted as follows:
(1) If the annuity starting date for the employee's benefit occurs in a limitation year beginning before July 1, 2007, the dollar limitation for the employee's annuity starting date is the annual amount of a benefit payable in the form of a single life annuity commencing at the employee's annuity starting date that is the actuarial equivalent of the dollar limitation (adjusted under subsection (C) for years if participation less than ten, if required) with actuarial equivalence computed using whichever of the following produces the smaller annual amount:
a. The interest rate specified in subsection 2-20-030(B) and the mortality table specified in subsection 2-20-030(B), B.M.C.; or
b. A five-percent interest rate assumption and the applicable mortality table as defined in subsection 2-20-030(B), B.M.C.
(2) If the annuity starting date for the employee's benefit occurs in a limitation year beginning on or after July 1, 2007, the dollar limitation at the employee's annuity starting date is the lesser of (a) the annual amount of a benefit payable in the form of a single life annuity commencing at the employee's annuity starting date that is the actuarial equivalent of the dollar limitation (adjusted under subsection (C) for years of participation less than ten, if required) with actuarial equivalence computed using a five-percent interest rate assumption and the applicable mortality table for the annuity starting date as defined in subsection 2-20-030(B), B.M.C. (and expressing the employee's age based on completed calendar months as of the annuity starting date), and (b) the dollar limitation (adjusted under (C) for years of participation less than ten, if required) multiplied by the ratio of the annual amount of the immediately commencing single life annuity under the plan at the employee's annuity starting date to the annual amount of the immediately commencing single life annuity under the plan at age sixty-five, both determined without applying the limitations of this section. For this purpose, the adjusted immediately commencing single life annuity under the plan at the employee's annuity starting date is the annual amount of such annuity payable to the employee, computed disregarding the employee's accruals after age sixty-five, but including actuarial adjustments even if those actuarial adjustments are used to offset accruals; and the adjusted immediately commencing single life annuity under the plan at age sixty-five is the annual amount of such annuity that would be payable under the plan to a hypothetical participant who is age sixty-five and has the same accrued benefit as the employee.
(F) Notwithstanding the other requirements of this section 2-20-175, B.M.C., no adjustment shall be made to the dollar limitation to reflect the probability of an employee's death between the annuity starting date and age sixty-two, or between age sixty-five and the annuity starting date, as applicable if benefits are not forfeited upon the death of the participant prior to the annuity starting date. To the extent benefits are forfeited upon death before the annuity starting date, such an adjustment shall be made. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000; Ord. 1666 §9, 2002; Ord. 1818 §3, 2005; Ord. 1895 §10, 2008)
2-20-200 Restrictions on the twenty-five highest paid employees effective after December 31, 2000.
(A) Restriction of benefits. In the event of plan termination, the benefit hereunder of any highly compensated former employee, as defined in Code section 414(q), is limited to a benefit that is nondiscriminatory under Code section 401(a)(4).
(B) Restriction on distributions. The annual payments to any high-25 employee as defined below are restricted to an amount equal to the payments that would be made on behalf of the employee under a single life annuity that is the actuarial equivalent of the sum of the employee's accrued benefit and the employee's other benefits under the plan. The restrictions do not apply, however, if:
(1) After payment to such employee of all such benefits, the value of plan assets equals or exceeds 110% of the value of current liabilities as defined in Code section 412(l)(7); or
(2) The value of such benefits for such an employee is less than 1% of the value of such current liabilities.
(C) Employees whose benefits are restricted - high-25 employees. The employees for any given plan year whose benefits are restricted under subsection (B) above (high-25 employees) include the twenty-five highest paid, for such plan year, of all highly compensated employees and highly compensated former employees as defined under Code section 414(q).
(D) Benefit defined. For purposes of subsection (B) above, benefit includes loans in excess of the amounts set forth in Code section 72(p)(2)(A), any periodic income, any withdrawal values payable to a living employee, and any death benefits not provided for by insurance on the employee's life. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-210 Amendment of the plan.
If the plan is amended to increase benefits which would substantially increase the extent of possible discrimination as to contributions or as to benefits upon termination of the plan, the restrictions set forth in section 2-20-200, B.M.C., when each section is effective, will be applied to the plan as if it were a new plan established on the date of such change. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-220 Trust and investment of pension fund.
(A) Trust. A trust is hereby created to hold all of the assets of the plan for the exclusive benefit of employees and beneficiaries, except that expenses and taxes may be paid from the trust as provided in subsection (C) below. The employer or such other person or firm as may be designated by the committee will be the trustee.
(B) Investment powers. The trustee, acting as agent for the committee, has the authority to invest trust assets in accordance with this plan.
(C) Taxes and expenses. All taxes, commissions on acquisitions or dispositions of securities, and similar expenses of investment and reinvestment of the trust, will be paid from the trust. Such reasonable charges of the trustee and reimbursement for reasonable expenses incurred by the committee or employer in performance of their duties hereunder, including but not limited to fees for legal, accounting, actuarial, investment, and custodial services, will also be paid from the trust.
(D) Payment of benefits. The payment of benefits from the trust in accordance with the terms of the plan may be made by the trustee, or by any custodian or other person so authorized by the committee to make such disbursement. The trustee, custodian, or other person is not liable with respect to any distribution of trust assets made at the direction of the committee. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-230 Employer and trustee powers and duties.
(A) Powers and duties of the employer. In addition to duties described elsewhere in this chapter, the employer will have the following additional duties and responsibilities with regard to the plan:
(1) To ensure the existence of a pension committee;
(2) To appoint a trustee or other investment manager;
(3) To employ an enrolled actuary who shall be responsible for the preparation of the actuarial statement;
(4) To appoint or employ for the plan any agents it deems advisable, including, but not limited to, legal counsel;
(5) To receive and review the valuation of the plan made by the enrolled actuary;
(6) To obtain cash flow projections and other required data from the enrolled actuary, in order to establish general investment objectives and supply such data so that an appropriate investment policy consistent with these objectives can be maintained;
(7) To authorize investment of pension funds; and
(8) To amend the plan in conformance with section 2-20-300, B.M.C.
(B) Powers and duties of the trustee. The trustee will perform administrative functions in connection with the plan, including maintenance of the trust fund, the provision of periodic reports of the state of the trust fund, and the disbursement of benefits on behalf of the pension committee in accordance with the provisions of this plan.
(C) Protection of the pension committee and the employer. Neither the employer nor the pension committee is liable for the acts or omissions of the trustee. The city will indemnify the committee and other city employees from any personal liability arising from the performance of their duties under the plan, except for acts of gross negligence and willful misconduct.
(D) Protection of the trustee. The trustee may rely upon any certificate, notice, or direction signed by the pension committee or its designee.
(E) Resignation or removal of trustee. The trustee may resign at any time effective upon sixty days' prior written notice to the employer and pension committee. The trustee may be removed by the pension committee or employer at any time upon written notice to the trustee. Upon the resignation or removal of the trustee, the employer or pension committee may, if it so elects, appoint a successor trustee having such powers and duties as may be agreed upon by the committee or employer and any such trustee; otherwise, the employer will assume the powers and duties of the former trustee, and any trust assets held by the trustee shall be returned to the employer. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
(A) Membership. The plan is administered by a committee comprised of five persons:
(1) The city manager or a designee thereof;
(2) The director of human resources or a designee thereof;
(3) A member of the current city council appointed by and to serve at the pleasure of the city council; and
(4) Two employee members, who will be elected by majority vote of active employees for two-year terms; provided that, in order that the terms be staggered, the initial term of the employee member who receives the fewest votes will be one year.
(B) Chairperson. One person will be elected chairperson of the committee each year by majority vote of the committee members.
(C) Powers and duties. The pension committee has the authority to make all discretionary decisions affecting the rights or benefits of employees that may be required in the administration of the plan; to arrange for administration and investment of the plan; to adopt necessary rules and regulations for managing and discharging its duties not inconsistent with applicable state statutes and this chapter; and to take such other action as may be necessary or convenient to administer the terms of this chapter. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000; Ord. 1666 §10, 2002)
2-20-260 Nonguarantee of employment.
Nothing contained in this plan will be construed as a contract of employment between the employer and any employee, or as a right of any employee to discharge any of its employees, with or without cause. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-270 Assignment of benefits.
(A) General rules. All amounts payable by the committee will be paid only to the person entitled to them, and all such payments shall be paid directly to such person and not to any other person or corporation. Such payments shall not be subject to the claim of any creditor of a participant, nor are such payments to be taken in execution by attachment or garnishment or by any other legal or equitable proceedings. No person has any right to alienate, anticipate, commute, pledge, encumber, or assign any payments or benefits which he or she may expect to receive, contingently or otherwise, under this plan, except the right to designate a beneficiary or beneficiaries; provided, however, that this section shall not affect, restrict, or abridge any right of setoff or lien which the trust may have by law.
(B) Qualified domestic relations orders. Subsection (A) above shall also apply to the creation, assignment, or recognition of a right to any benefit payable with respect to a participant pursuant to a domestic relations order, unless such order is determined to be a qualified domestic relations order, as defined in section 14-10-113(6), C.R.S. The pension committee may adopt rules or procedures governing the implementation of a domestic relations order. Such rules or procedures may include the requirement that the parties and court may use a standardized domestic relations order form provided by the pension committee. Compliance with the provisions of section 14-10-113(6), C.R.S., by a public employee retirement plan shall not subject the plan to any portion of the Employees Retirement Security Act of 1974. No payments will commence prior to the date payments are permitted to commence under this plan. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000; Ord. 1666 §11, 2002; Ord. 1895 §11, 2008)
2-20-280 Required distributions.
(A) With respect to distributions under the plan made for calendar years beginning on or after January 1, 2001, the plan will apply a reasonable and good-faith interpretation of the minimum distribution requirements of Code section 401(a)(9) in accordance with the Treasury Regulations issued under Code section 401(a)(9), notwithstanding any provision of the plan to the contrary. An employee's entire vested accrued benefit must be distributed or begin to be distributed no later than the employee's required beginning date. In general, the employee's required beginning date is the first day of April of the calendar year following the calendar year in which the later of retirement or attainment of age seventy and one-half occurs. If the employee dies after distribution of his or her benefit has begun, the remaining portion of such benefit, if any, will be distributed at least as rapidly as under the method of distribution being used prior to the employee's death. If the employee dies before distribution of his or her interest begins, distribution of the employee's entire benefit will be completed by December 31 of the calendar year containing the fifth anniversary of the employee's death except to the extent that an election is made to receive distributions in accordance with subparagraph (1) or (2) below:
(1) If any portion of the employee's interest is payable to a designated beneficiary, distributions may be made in the form of an immediate annuity for the life of the designated beneficiary (or over a period not extending beyond the life expectancy of the beneficiary), and distributions begin not later than December 31 of the calendar year immediately following the calendar year in which the employee died;
(2) If the designated beneficiary is the employee's surviving spouse, the date distributions are required to begin in accordance with paragraph (1) above shall not be earlier than December 31 of the calendar year in which the employee would have attained age seventy and one-half.
(B) If the employee has not made an election pursuant to this subsection by the time of his or her death, the employee's designated beneficiary must elect the method of distribution no later than the earlier of (a) December 31 of the calendar year in which distributions would be required to begin under this subsection; or (b) December 31 of the calendar year that contains the fifth anniversary of the date of death of the employee. If the employee has no designated beneficiary, or if the designated beneficiary does not elect a method of distribution, distribution of the employee's entire interest must be completed by December 31 of the calendar year containing the fifth anniversary of the employee's death. If the surviving spouse dies after the employee, but before payments to the surviving spouse begin, the provisions of this subsection, with the exception of subparagraph (2) above, shall be applied as if the surviving spouse were the employee. Any amount paid to a child of the employee will be treated as if it had been paid to the surviving spouse if the amount becomes payable to the surviving spouse when the child reaches the age of majority. (Ord. 1895 §12, 2008
2-20-290 Merger or consolidation.
The employer may merge or consolidate this plan with any other plan and may transfer the assets or liabilities of the plan to any other plan if each participant in the plan, if the plan then terminated, would receive a benefit immediately after the merger, consolidation, or transfer which is equal to the greater of (1) the actuarial equivalent of his or her accrued benefit or (2) the participant's accumulated contributions. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-300 Termination and amendment.
(A) Termination of plan. Upon termination or partial termination of the plan, all participants affected, as of the date such termination or partial termination occurred, will be fully vested in their respective accrued benefits. The interests of the employees and beneficiaries affected, as determined by the enrolled actuary, will be liquidated after provision is made for the expenses of liquidation, by the payment, or provision for payment, of benefits accrued to the date of termination or partial termination, in the following order of precedence:
(1) With respect to each employee who retired on or after his or her normal retirement date, continuation of payment of his or her normal pension in course of payment on the date of termination of the plan;
(2) With respect to each contingent pensioner who is receiving a pension on the date of termination of the plan, payment of a survivor's pension, based on the deceased employee's service and compensation before his or her retirement;
(3) With respect to each employee who has reached his or her normal retirement date before the date of termination of the plan, payment of a normal pension, based on his or her service and compensation before the date of termination of the plan;
(4) With respect to each retired employee whose retirement occurred before his or her normal retirement date, continuation of payment of his or her pension in course of payment on the date of termination of the plan;
(5) With respect to each employee who is eligible for an early or vested pension at the date of termination of the plan, payment of a pension determined as the actuarial equivalent of his or her accrued benefit; and
(6) With respect to each employee who is not entitled to a pension under subsections (1), (2), (3), (4), and (5) above, payment of a pension determined as the actuarial equivalent of his or her accrued benefit.
(B) If the plan assets applicable to any one of the above groups are insufficient to provide full benefits for all persons in such group, the benefits otherwise payable to such persons shall be reduced proportionately, and no benefits shall be paid to any person in a succeeding group.
(C) If the plan is terminated, the expenses of the committee, enrolled actuary of the plan, legal counsel, accountant, and any agent appointed by the employer to carry out the termination, will be a first and prior claim and lien on the plan assets.
(D) Amendments to plan. The city may amend this plan at any time; provided, however, that such amendment does not revert any part of the trust to the employer, except as provided in section 2-20-290, B.M.C., and which does not cause any part of the trust to be used for or diverted to any purpose other than the exclusive benefit of employees and beneficiaries under the plan. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
2-20-310 Plan assets; amount returnable to employer.
In no event will the employer receive any amounts from the trust, except as set forth below:
(A) Upon termination of the plan, the employer will receive such amount, if any, as may remain after the satisfaction of all liabilities of the plan to employees and beneficiaries, and arising out of any variations between actual requirements and expected actuarial requirements.
(B) If a contribution is made by the employer due to a mistake of fact, such contribution may be returned to the employer. (Ord. 1121 §1, 1995; Ord. 1450 §1, 2000)
Money Purchase Plan for General Employees
(A) There is hereby established a money purchase pension plan for the employer's general employees ("plan"). The plan supersedes all previous money purchase plans for general employees, whether such plans were established by ordinance, resolution, or otherwise.
(B) This plan covers all full-time employees as defined in section 2-14-020, B.M.C., except employees covered under the police pension plan for "old hire" police officers, the money purchase plan for peace officers, the State of Colorado Fire and Police Pension Plan, or under any other firemen's or policemen's pension plans. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002; Ord. 1896 §1, 2008)
The purpose of this plan and trust is to provide funds for retirement for regular, full-time employees of the employer who meet eligibility requirements and to provide funds for their beneficiaries in the event of death. The benefits provided by this plan will be paid from a trust established by the employer and will be in addition to the benefits employees are entitled to receive under any other programs of the employer and from the Federal Social Security Act. The plan and the trust forming a part hereof are adopted and shall be maintained for the exclusive benefit of employees and their beneficiaries. Except as provided in this chapter, no part of the trust shall revert to the employer or be used or diverted to purposes other than the exclusive benefit of employees and their beneficiaries. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
For the purpose of this chapter, the following have the indicated meanings:
(A) Accounting date means the last working day of each calendar month, or of each calendar quarter, or of such other regular period as the employer shall determine.
(B) Beneficiary means the person designated by the employee who shall receive any benefits payable hereunder in the event of the employee's death. The designation of such beneficiary shall be in writing to the employer, who shall notify the trustee.
(C) Code means the Internal Revenue Code of 1986, as amended from time to time.
(D) Committee means the pension committee for general employees, which shall be a five-person committee appointed to administer the plan.
(E) Compensation means the base wages or salary, including employee contributions that are picked up by the employer pursuant to a salary reduction agreement described in sections 125, 132(f)(4), 401, 403, 414(h), or 457 of the Internal Revenue Code or any pre-tax contributions made by the employee to an employee welfare benefit plan providing benefits under a health reimbursement arrangement. Compensation shall exclude overtime, on-call, holiday, paid-out leave, or other extra pay or bonuses, paid or made available by the employer to an employee for personal services rendered in the course of employment with the employer. In the case of an eligible participant in a governmental plan (within the meaning of section 414(d) of the Internal Revenue Code of 1986), the dollar limitation under section 401(a)(17) of such Code shall not apply to the extent the amount of compensation which is allowed to be taken into account under the plan would be reduced below the amount which was allowed to be taken into account under the plan as in effect on July 1, 1993. Effective January 1, 2008, the amount of an employee's compensation for purposes of the plan during any plan year shall not exceed $230,000.00, as adjusted for cost-of-living increases in accordance with section 401(a)(17)(B) of the Code.
(F) Defined benefit plan means a plan under which a participant's benefit is determined by a formula, which is the number of years of employment times the average monthly salary times a set percentage amount, contained in the plan. This formula will produce a monthly retirement amount that the participant is eligible to receive at retirement, usually age sixty-five.
(G) Defined contribution plan or money purchase plan means a plan under which individual accounts are maintained for each participant to which all contributions, forfeitures, investment income and gains or losses, and expenses are credited or deducted. A participant's benefit under such plan is based solely on the fair market value of his or her account balance.
(H) Disability means a physical or mental condition, which, in the judgment of the committee, totally and presumably permanently prevents the employee from engaging in any substantial gainful employment. A determination of disability shall be based upon competent medical evidence satisfactory to the committee. The committee shall apply the rules with respect to disability uniformly and consistently to all employees in similar circumstances.
(I) Employee means any full-time employee as defined in section 2-14-020, B.M.C., except any employee who previously signed an irrevocable waiver to not participate in the money purchase plan. Also excluded from participating in this pension plan are employees covered under the police pension plan for "old hire" police officers, the money purchase plan for peace officers, the State of Colorado Fire and Police Pension Plan, or under any other firemen's or policemen's pension plans.
(J) Employee contribution account or accumulated contributions means the bookkeeping account maintained for each employee including the following subaccounts:
(1) Mandatory contribution subaccount, which is the cumulative amount of the employee's mandatory contributions made pursuant to subsections 2-22-070(A), (B), or (C), including contributions picked up under subsection 2-22-070(D);
(2) Voluntary after-tax employee contribution subaccount, which is the cumulative amount of the employee's voluntary, after-tax employee contributions made pursuant to subsection 2-22-070(E);
(3) Rollover contribution subaccount, which is the cumulative amount of the employee's rollover contributions made pursuant to subsection 2-22-075(A);
(4) Employee transferred contribution subaccount, which is the cumulative amount of transferred contributions representing employee contributions made pursuant to subsection 2-22-075(B); and
(5) Any other subaccounts as determined by the employer from time to time. Such subaccounts will include any gains, losses, expenses, or increases or decreases in market value attributable to investment of the account, and will reflect any distribution to the employee or the employee's beneficiary and any fees or expenses charged against such account.
(K) Employer or city means the City and County of Broomfield, a Colorado municipal corporation and county.
(L) Employer contribution account means the bookkeeping account maintained for each employee including the following subaccounts:
(1) Required employer contribution subaccount, which is the cumulative amount of the employer's contributions made pursuant to section 2-22-060, other than contributions picked up under subsection 2-22-070(D);
(2) Employer transferred contribution subaccount, which is the cumulative amount of transferred contributions representing employer contributions made pursuant to subsection 2-22-075(B);
(3) Rehired employee employer contribution subaccount, which is the cumulative amount of the employer's contributions in the case of an employee who has been rehired and at the time of initial separation from service only was vested partially under subsection 2-22-110(C); and
(4) Any other subaccounts as determined by the employer from time to time. Such subaccounts will include any gains, losses, expenses, or increases or decreases in market value attributable to investment of the account, and further reflects any distribution to the employee or the employee's beneficiary and any fees or expenses charged against such account.
(M) Limitation year means the twelve-consecutive-month period for which compensation is calculated for the purpose of determining the contribution limitations under section 2-22-090 of this chapter. The limitation year shall be the plan year.
(N) Nonforfeitable interest means the interest of the employee or his or her beneficiary in that percentage of his or her employer contribution account balance which has vested, pursuant to the vesting schedule contained in this plan. An employee shall, at all times, have a nonforfeitable interest in his or her entire employee contribution account.
(O) Normal retirement age means the date a participant has reached age fifty-five and has completed five or more years of service.
(P) Participant means an employee who has met the eligibility requirements and is participating in the plan.
(Q) Plan means the Money Purchase Plan for General Employees set forth in this chapter, as amended from time to time.
(R) Plan administrator means the pension committee as defined in this chapter.
(S) Plan year means the calendar year.
(T) Suspense account means an account maintained as a part of the trust which contains any excess annual additions or forfeitures until used as specified in the plan.
(U) Trust means the trust created under this chapter which shall consist of all the assets of the plan derived from employer and employee contributions under the plan, plus any income and gains thereon, less any losses, expenses, and distributions to employees and beneficiaries.
(V) Trustee means the trustee selected by the committee.
(W) Year of service means a plan year during which an employee has not less than 1,000 hours of full-time service, including periods before the plan first took effect. Only for vesting purposes and only for employees who are employed with the employer on or after September 1, 2003, a part-time employee as defined in subsection 2-14-020(Y), B.M.C., who is appointed to a full-time position will be credited one-half of a year of service for each plan year in which the part-time employee is credited with at least 500 hours of part-time service in the plan year for which service is credited. Under no circumstance will more than a half of a year of service be credited for any plan year in which the employee is employed as a part-time employee. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002; Ord. 1697 §§1, 2, 2002; Ord. 1743 §1, 2003; Ord. 1819 §1, 2005; Ord. 1896 §§2, 3, 2008)
2-22-040 Construction of terms.
The words hereof, herein, hereunder, and other similar compounds of the word here shall mean and refer to the entire plan, not to any particular provision or section. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
(A) An employee shall become a participant in the plan on the first day of employment as an eligible employee. There are no waiting periods or minimum age requirements for participation.
(B) A participant in the plan that was in effect prior to the adoption of this plan shall remain as a participant, and prior service earned under the previous plan will apply to this restated plan.
(C) Participation in the plan shall not confer upon a participant any employment rights, nor shall it interfere with the employer's right to terminate the employment of any employee at any time. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
2-22-060 Employer contributions.
(A) Employer contributions for employees hired on or after January 8, 2003, and for all general employees who elected to reduce their employee contributions to the Plan from 10.5% to 6.0%. This group of employees will include any general employee who elects to withdraw from the Pension Plan for General Employees on or after January 8, 2003. The employer shall contribute to the trust an amount equal to 6.0% of each eligible employee's compensation for the plan year while a participant. In order to make such an election to reduce employee contributions, the employee must execute an irrevocable election form changing the contribution level and submit the form to the pension committee not less than fifteen calendar days before the effective date of the change. Employer contributions shall be accounted for separately in the required employer contribution subaccount.
(B) Employer contributions for employees who signed a waiver, electing not to participate in the Pension Plan for General Employees before May 31, 2000, and for all general employees hired on or after May 31, 2000 but before January 8, 2003, who elected to continue contributing 10.5% to the Plan. This group of employees will include any general employee hired before January 8, 2003, who failed to return an election form reducing employee contributions. The employer shall contribute to the trust an amount equal to 6.46% of each eligible employee's compensation for the plan year while a participant. Employer contributions shall be accounted for separately in the required employer contribution subaccount.
(C) Employer contributions for employees who are also participants of the Pension Plan for General Employees. The employer shall contribute to the trust an amount equal to 2.0% of each eligible employee's compensation for the plan year while a participant. Employer contributions shall be accounted for separately in the required employer contribution subaccount.
(D) Expenses and fees. The employer shall also be authorized to reimburse the trust fund for all expenses and fees incurred in the administration of the plan. Such expenses shall include, but shall not be limited to, fees for professional services, printing, postage, and brokerage or other commissions.
(E) Return of contributions. Contributions made to the fund by the employer shall be irrevocable, except as follows: Any contribution made by the employer because of a mistake of fact must be returned to the employer within one year of the contribution; and in the event that the Commissioner of Internal Revenue determines that the plan is not initially qualified under the Code, any contribution made incident to that initial qualification must be returned to the employer within one year after the date the initial qualification is denied.
(F) Forfeitures. All amounts forfeited by reason of separation before the participant becomes fully vested shall be used as contributions to the plan and shall offset and reduce employer contributions or plan expenses as determined by the committee. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002; Ord. 1697 §3, 2002)
2-22-070 Employee contributions.
(A) Mandatory pre-tax employee contributions for employees hired on or after January 8, 2003, and for all general employees who elected to reduce their employee contributions to the Plan from 10.5% to 6.0%. This group of employees will include any general employee who elects to withdraw from the Pension Plan for General Employees on or after January 8, 2003. A participant shall be required to contribute, from amounts the participant would otherwise receive as compensation, an amount equal to 6.0% of the participant's compensation. In order to make such an election to reduce employee contributions, the employee must execute an irrevocable election form changing the contribution level and submit the form to the pension committee not less than fifteen calendar days before the effective date of the change.
(B) Mandatory pre-tax employee contributions for employees who signed a waiver, electing not to participate in the Pension Plan for General Employees before May 31, 2000, and for all general employees hired on or after May 31, 2000, but before January 8, 2003, who elected to continue contributing 10.5% to the Plan. This group of employees will include any general employee hired before January 8, 2003, who failed to return an election form reducing the employee contributions. A participant shall be required to contribute, from amounts the participant would otherwise receive as compensation, an amount equal to 10.5% of the participant's compensation.
(C) Mandatory pre-tax employee contributions for employees who participate in the Pension Plan for General Employees. A participant shall be required to contribute, from amounts the participant would otherwise receive as compensation, an amount equal to 4.0% of the participant's compensation.
(D) Mandatory pre-tax employee contributions shall be accounted for separately in the mandatory contribution subaccount, which account will be at all times nonforfeitable by the employee. The employer shall pick up employee contributions in lieu of mandatory employee contributions as provided in section 414(h)(2) of the Code. Employee contributions that are picked up by the employer are treated as employee contributions except for federal income tax purposes. Such contributions are fully vested, but for tax reporting they are treated as employer contributions.
(E) Voluntary after-tax employee contributions. A participant may make voluntary after-tax contributions to the plan. Such contributions shall not exceed the maximum percentage of compensation permitted by law and will be subject to the limitations on allocations described in this chapter. Voluntary contributions shall be accounted for separately in the voluntary after-tax contribution subaccount and shall be at all times nonforfeitable by the employee.
(F) Changes in voluntary contributions. A participant may elect to change his or her voluntary contribution rate, provided that only one such change shall be allowed during any plan year. A participant may discontinue voluntary contributions at any time; however, once discontinued, a participant cannot resume voluntary contributions for six calendar months.
(G) Payment of employee contributions. Mandatory employee contributions and voluntary employee contributions shall be made by payroll deduction. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002; Ord. 1697, §4, 2002)
2-22-075 Portability of benefits.
(A) Rollover contributions. Effective for distributions on and after January 1, 2002, an employee may roll over all or part of his or her interest in:
(1) A plan qualified under sections 401(a) or 403(a) of the Code, including after-tax employee contributions;
(2) An annuity contract described in section 403(b) of the Code;
(3) An eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state;
(4) All or portion of a distribution from an individual retirement account or annuity described in section 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be includable in gross income.
Such rollover pursuant to this subsection (A) must be a qualifying rollover distribution under the requirements of the Code and be approved by the employer. The amount rolled over shall be deposited in the trust and shall be credited to a rollover contribution subaccount.
(B) Transferred contributions. If the employee was a participant in the money purchase plan for peace officers, and due to a transfer of employment, becomes eligible to participate in the plan, the employee may elect, in a form acceptable to the employer, to transfer his or her interest in the money purchase plan for peace officers to the plan. The interest transferred will include both vested and unvested account balances. The amount of employer contributions and related gains, income or losses transferred to the plan will be accounted for separately in the employer transferred contribution account. The amount of employee contributions and related gains, income or losses transferred to the plan will be accounted for separately in the employee transferred contribution subaccount. (Ord. 1663 §1, 2002; Ord. 1896 §4, 2008)
2-22-080 Transfer of actuarial cash equivalent value of employee's benefit from the pension plan for city and county employees.
An employee who signed a waiver electing not to participate in the employer's defined benefit pension plan (pension plan for general employees) is allowed to transfer the greater of (1) the actuarial equivalent of his or her accrued benefit or (2) his or her accumulated contributions. Such transfer shall be credited to the employee transferred contribution subaccount, which will be 100% vested in the employee. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
2-22-090 Maximum annual benefit.
(A) Limitation on annual addition. Effective January 1, 2008, the annual addition to an employee's accounts for a limitation year shall not exceed his or her maximum annual addition, which shall be the lesser of:
(1) $46,000.00, as adjusted for increases in the cost-of-living under section 415(d) of the Code; or
(2) One hundred percent of the participant's compensation, within the meaning of section 415(c)(3) of the Code, for the limitation year.
Effective January 1, 1997, the term compensation for purposes of this section will include any elective deferral, as defined in Code section 402(g)(3), and any amount which is contributed or deferred by the employer at the election of the employee and which is not includable in the gross income of the employee by reason of Code sections 125, 132(f)(4) or 457. The compensation limit referred to in subparagraph (2) above shall not apply to any contribution for medical benefits after separation from service, within the meaning of sections 401(h) or 419A(f)(2) of the Code, which is otherwise treated as an annual addition. Deemed section 125 compensation (within the meaning of section 1.415(c)-2(g)(6)(ii) of the Treasury Regulations) will not be counted for purposes of determining amounts not included in the employee's gross income by reason of section 125 of the Code. For limitation years beginning on or after January 1, 2005, payments made within two and one-half months after an employee's severance from employment (within the meaning of section 401(k)(2)(B)(i)(I) of the Code) will constitute compensation under this paragraph if such payments would have been paid to the employee prior to and absent his or her severance from employment and if such payments represent:
a. Remuneration for services performed by the employee during the employee's regular working hours;
b. Remuneration for services performed by the employee outside the employee's regular working hours;
c. Commissions;
d. Bonuses or similar remuneration; and
e. Accrued bona fide sick, vacation, or other leave, but only if the employee would have been able to use the leave if he or she had continued employment.
Payments not described in subparagraphs a. through above do not constitute compensation under this paragraph even if paid within two and one-half months following an employee's severance from employment except for payments to an individual not currently performing services for the employer by reason of qualified military service (within the meaning of Chapter 43 of Title 38, U.S.C.) to the extent such payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the employer in lieu of entering qualified military service.
(B) Annual addition.
(1) The annual addition to an employee's accounts for a limitation year shall be the sum of employer contributions and forfeitures applied pursuant to section 2-22-060(F) above, amounts reapplied pursuant to subsection (C) below, and employee contributions.
(2) The term annual addition does not include:
a. A restorative payment (as defined in section 1.415(c)-1(b)(2)(ii)(C) of the Treasury Regulations);
b. The direct transfer of a benefit or employee contributions from a qualified plan to this plan;
c. A "qualifying rollover distribution" described in subsection 2-22-075(A);
d. Repayments of loans made to a participant from the plan;
e. Repayments of contributions to a government plan (as described in section 415(k)(3) of the Code), as well as employer restorations of benefits that are required pursuant to the repayments.
(C) Elimination of excess annual additions. Any annual addition in excess of the limitations of subsection (A) above shall be eliminated in accordance with the Employee Plans Compliance Resolution System as set forth in Revenue Procedure 2006-27 or any superseding guidance, including, but not limited to, the preamble of the final regulations issued under section 415 of the Code.
(D) Participant in other defined contribution plans. Notwithstanding any other provision in this plan, if any annual additions are allocated under any other defined contribution plans maintained by the employer with respect to an employee, and the annual additions to the employee's accounts under all of the defined contribution plans, treated as a single plan, would, but for this subsection, exceed his or her maximum annual addition for a limitation year, then his or her annual additions shall be reduced first in accordance with such other plans (if they provide for such reduction in this situation), and then to the extent necessary in accordance with subsection (C) above. For purposes of this subsection, defined contribution plan shall have the meaning set forth in section 415(k) of the Code and the regulations thereunder. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002; Ord. 1697 §5, 2002; Ord. 1819 §2, 2005; Ord. 1896 §5, 2008)
2-22-100 Trust and investment of accounts.
(A) Trust. A trust is hereby created to hold all assets of the plan for the exclusive benefit of employees and beneficiaries, except that expenses and taxes may be paid from the trust. The employer, or such other person as may be designated by the city manager, shall be the trustee.
(B) Exclusive benefit rules. Except as provided in this chapter, no part of the trust shall be used for, or diverted to, purposes other than for the exclusive benefit of participants, former participants with a vested interest, and the beneficiaries of deceased participants having a vested interest in the trust at death.
(C) Investment powers. The trustee, acting as agent for the employer, shall have the authority to invest trust assets in accordance with this plan.
(D) Investment of funds. The employee may direct his or her accounts to be invested in one or more investment options. The employer may make available investment options as allowed by state statutes. Each account is individually subject to any statutory limitations on investments in particular kinds of assets. The employer may from time to time change the available investment options. If a fund experiences a loss, the employee's accounts shall likewise reflect a loss, rather than income, for the period. If an employee does not designate an investment option, the employer shall choose an option for such employee. Investments will be subject to the requirements under section 24-54-112, C.R.S. To the extent an employee directs investments in his or her account, neither the trustee nor any other fiduciary shall liable for any investment result, including losses, or any breach of trust which results from such direction.
(E) Payment of benefits. The payment of benefits from the trust in accordance with the terms of the plan may be made by the trustee, or by any custodian or other person so authorized by the employer to make such disbursement. The trustee, custodian, or other person shall not be liable with respect to any distribution of trust assets made at the direction of the employer.
(F) Valuation of accounts. As of each accounting date, the trust assets held in each investment fund offered shall be valued, by the trustee, at fair market value, and the investment income and gains or losses for each fund shall be determined. Such investment income and gains or losses shall be allocated proportionately among all account balances on a fund-by-fund basis. The allocation shall be in the proportion that each such account's portion of a given fund bears to the total fund, as of the immediately preceding accounting date.
(G) Employer liability. In no event shall the employer's liability to pay benefits exceed the value of the employee's accounts; the employer shall not be liable for losses, depreciation, or shrinkage in the value of any investment under this plan. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
(A) Employee contributions. A participant shall always have a 100% vested and nonforfeitable interest in his or her employee contribution account.
(B) Employer contributions; vesting schedule. The vesting schedule of this restated money purchase plan for general employees shall be the same schedule as the previous money purchase plan for general employees. Participants of the previous plan shall be credited for vesting obtained under that plan and such credit shall automatically transfer to this restated plan. Participants hired after the effective date of this restated money purchase plan for general employees will earn vesting credit for required employer contributions and employer transferred contributions pursuant to the following schedule:
| Years of Service | Percentage of Vesting |
|---|---|
Less than 1 year |
0% |
1 year or more |
20% |
2 years or more |
40% |
3 years or more |
60% |
4 years or more |
80% |
5 years or more |
100% |
(C) Service after separation. If an employee resumes employment after separation from service, any subsequent period of service shall be disregarded in determining the nonforfeitable interest in his or her employer contribution account accrued prior to separation. Such nonforfeitable interest in the employer contribution account will be transferred to the rehired employee employer contribution subaccount.
(D) Prior service of reemployed individual. If a participant resumes employment after separation from service, the period of service prior to separation shall be included in determining the nonforfeitable interest in his or her employer contribution account accrued after reemployment.
(E) Upon normal retirement age. A participant shall have a nonforfeitable interest in his or her entire employer contribution account, which has not been previously forfeited, if the employer employs him or her after normal retirement age.
(F) Upon death or disability. A participant shall have a nonforfeitable interest in his or her entire employer contribution account, which has not been forfeited previously, if he or she is employed by the employer when he or she becomes disabled or dies.
(G) Forfeitures. Except as provided above, a participant who separates from service prior to obtaining full vesting shall forfeit that percentage of his or her employer contribution account balance which has not vested as of the date of such separation. Such forfeitures shall be used in the manner described in subsection 2-22-060(E).
(H) Transferred subaccount. Employer transferred contributions shall be subject to the vesting schedule provided in subsection 2-22-110(B). (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
(A) Loans shall be made available to employees in accordance with the applicable guidelines as contained in the Code.
(B) Each loan shall be made upon written application of the participant on a form provided by the plan administrator and shall be subject to approval of the plan administrator. Loans shall meet the following requirements:
(1) Loans shall be available to only active employees;
(2) Loans shall not be made available to highly compensated employees, within the meaning of section 414(q) of the Code, in an amount that is greater than the amount made available to other employees;
(3) Loans shall bear a reasonable rate of interest, which is generally interpreted to mean a rate not less than what the employee would pay for a similarly secured loan at a bank or other lending institution (provided that an interest rate in excess of six percent per year which is incurred by a servicemember or the servicemember and the servicemember's spouse jointly before the servicemember enters military service, shall be reduced as required by the Servicemembers Civil Relief Act of 2003);
(4) Loans shall be adequately secured by the participant's vested account balance;
(5) Loans shall be repaid in level installments at least monthly, over a period not extending beyond five years from the date of the loan;
(6) Loans shall not exceed $50,000.00 or fifty percent of the participant's vested account balance, whichever is less;
(7) If in default, distributions are taxable income and may be subject to a ten percent early distribution tax, and the unpaid principal and interest shall be deducted from the participant's account balance; and
(8) Loan repayments shall be suspended as permitted under Code section 414(u).
(C) The plan administrator shall establish loan provisions that will meet the following requirements:
(1) The identity of the person or positions authorized to administer the participant loan program;
(2) A procedure for applying for loans;
(3) The basis on which loans will be approved or denied;
(4) Limitations, if any, on the types, amounts and number of loans offered;
(5) The procedure under the program for determining a reasonable rate of interest;
(6) The types of collateral which may secure a participant loan; and
(7) The events constituting default and the steps that will be taken to preserve plan assets in the event of such default. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002; Ord. 1896 §6, 2008)
(A) Claim of benefits. A participant or beneficiary shall notify the employer in writing of a claim of benefits under the plan. The employer shall direct the trustee to take such steps as may be necessary to facilitate the payment of benefits.
(B) Decision and reconsideration. If a claim for benefits is denied, the employer shall notify the claimant in writing of such denial, setting forth the specific reasons and citing specific provisions of the plan upon which the denial is based. Said notification shall advise the claimant of the reconsideration procedure. The claimant may request reconsideration by the city manager or designee. A request for reconsideration must be made, in writing, within sixty days after receipt of the notification of denial. Within sixty days following such request for review, the city manager or designee shall render his or her final decision in writing to the participant or representative stating specific reasons for such decision. The decision of the city manager or designee shall be final, subject only to judicial review. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
2-22-140 Commencement of benefits.
(A) Normal commencement of benefits. The distribution of a participant's accounts shall commence within sixty days after one of the following events, whichever occurs later: (i) the employee attains normal retirement age or (ii) the employee separates from service.
(B) Elective commencement of benefits. A participant shall be eligible to receive a distribution of vested benefits if his or her employment with the employer is terminated, for reasons other than death or retirement. Payment will begin in accordance with the participant's affirmative election but not earlier than the termination date of the participant's employment with the employer. Unless a participant affirmatively consents to the distribution, the participant will be deemed to have not made an election to commence benefits.
(C) Required distributions.
(1) With respect to distributions under the plan made for calendar years beginning on or after January 1, 2001, the plan will apply the minimum distribution requirements of Code section 401(a)(9) in accordance with the regulations under Code section 401(a)(9) that were proposed on January 17, 2001, notwithstanding any provision of the plan to the contrary. This amendment shall continue in effect until the end of the last calendar year beginning before the effective date of final regulations under Code section 401(a)(9), or such other date as may be specified in guidance by the Internal Revenue Service. An employee's entire vested account must be distributed or begin to be distributed no later than the employee's required beginning date. In general, the employee's required beginning date is the first day of April of the calendar year following the calendar year in which the later of retirement or attainment of age seventy and one-half occurs. If the employee dies after distribution of his or her benefit has begun, the remaining portion of such benefit, if any, will be distributed at least as rapidly as under the method of distribution being used prior to the employee's death. If the employee dies before distribution of his or her interest begins, distribution of the employee's entire benefit shall be completed by December 31 of the calendar year containing the fifth anniversary of the employee's death except to the extent that an election is made to receive distributions in accordance with (1) or (2) as follows: (1) if any portion of the employee's interest is payable to a designated beneficiary, the distributions may be made in the form of an immediate annuity for life of the designated beneficiary or over a period not extending beyond the life expectancy of the beneficiary, and distributions begin not later than December 31 of the calendar year immediately following the calendar year in which the employee died; or (2) if the designated beneficiary is the employee's surviving spouse, the date distributions are required to begin in accordance with (1) above shall not be earlier than December 31 of the calendar year in which the employee would have attained age seventy and one-half. If the employee has not made an election pursuant to this subsection by the time of his or her death, the employee's designated beneficiary must elect the method of distribution no later than the earlier of (a) December 31 of the calendar year in which distributions would be required to begin under this subsection, or (b) December 31 of the calendar year that contains the fifth anniversary of the date of death of the employee. If the surviving spouse dies after the employee, but before payment to the surviving spouse begins, the provisions of this subsection, with the exception of (2) above, shall be applied as if the surviving spouse were the employee. Any amount paid to a child of the employee will be treated as if it had been paid to the surviving spouse if the amount becomes payable to the surviving spouse when the child reaches the age of majority.
(2) Required minimum distributions pursuant to Internal Revenue Code section 401(a)(9).
a. General rules.
1. Effective date. This subsection (C)(2) will apply for purposes of determining required minimum distributions for calendar years beginning with the 2003 calendar year.
2. Precedence. This subsection (C)(2) will take precedence over any inconsistent provisions of the Plan. However, nothing in this section will be construed to offer or provide any optional form of distribution not available under the terms of the Plan.
3. Requirements of Treasury regulations incorporated. All distributions required under this section will be determined and made in accordance with the Treasury regulations under this section 401(a)(9) of the Internal Revenue Code.
4. TEFRA section 242(b)(2) elections. Notwithstanding the other provisions of this section, distributions may be made under a designation made before January 1, 1984, in accordance with section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of the Plan that relate to section 242(b)(2) of TEFRA.
b. Time and manner of distribution.
1. Required beginning date. The participant's entire interest will be distributed, or begin to be distributed, to the participant no later than the participant's required beginning date.
2. Death of participant before distributions begin. If the participant dies before distributions begin, the participant's entire interest will be distributed, or begin to be distributed, no later than as follows:
a) If the participant's surviving spouse is the participant's sole designated beneficiary, then, except as provided in subsection 2.f, distributions to the surviving spouse will begin by December 31 of the calendar year immediately following the calendar year in which the participant died, or by December 31 of the calendar year in which the participant would have attained the age of seventy and one-half years, if later.
b) If the participant's surviving spouse is not the participant's sole designated beneficiary, then, except as provided in subsection 2.f, distributions to the designated beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the participant died.
c) If there is no designated beneficiary as of September 30 of the year following the year of the participant's death, the participant's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the participant's death.
d) If the participant's surviving spouse is the participant's sole designated beneficiary and the surviving spouse dies after the participant but before distributions to the surviving spouse begin, subsection (2)b.2., rather than subsection (2)b.2.a), will apply as if the surviving spouse were the participant.
For purposes of this subsection (2)b.2. and section (2)d., unless this subsection (2)b.2.d) applies, distributions are considered to begin on the participant's required beginning date. If this subsection (2)b.2.d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving spouse under this subsection (2)b.2.a).
3. Forms of distribution. Unless the participant's interest is distributed in the form of a single sum on or before the required beginning date, as of the first distribution calendar year distributions will be made in accordance with subsections (2)c and (2)d.
c. Required minimum distributions during participant's lifetime.
1. Amount of required minimum distribution for each distribution calendar year. During the participant's lifetime, the minimum amount that will be distributed for each distribution calendar year is the lesser of:
a) The quotient obtained by dividing the participant's account balance by the distribution period in the Uniform Lifetime Table set forth in section 1.401(a)(9)-9 of the Treasury regulations, using the participant's age as of the participant's birthday in the distribution calendar year; or
b) If the participant's sole designated beneficiary for the distribution calendar year is the participant's spouse, the quotient obtained by dividing the participant's account balance by the number in the Joint and Last Survivor Table set forth in section 1.401(a)(9)-9 of the Treasury regulations, using the participant's and spouse's attained ages as of the participant's and spouse's birthdays in the distribution calendar year.
2. Lifetime required minimum distributions continue through year of participant's death. Required minimum distributions will be determined under this subsection (2)c beginning with the first distribution calendar year and up to and including the distribution calendar year that includes the participant's date of death.
d. Required minimum distributions after participant's death.
1. Death on or after date distributions begin.
a) Participant survived by designated beneficiary. If the participant dies on or after the date distributions begin and there is a designated beneficiary, the minimum amount that will be distributed for each distribution calendar year after the year of the participant's death is the quotient obtained by dividing the participant's account balance by the longer of the remaining life expectancy of the participant or the remaining life expectancy of the participant's designated beneficiary, determined as follows:
1) The participant's remaining life expectancy is calculated using the age of the participant in the year of death, reduced by one for each subsequent year.
2) If the participant's surviving spouse is the participant's sole designated beneficiary, the remaining life expectancy of the surviving spouse is calculated for each distribution calendar year after the year of the participant's death using the surviving spouse's age as of the spouse's birthday in that year. For distribution calendar years after the year of the surviving spouse's death, the remaining life expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse's birthday in the calendar year of the spouse's death, reduced by one for each subsequent calendar year.
3) If the participant's surviving spouse is not the participant's sole designated beneficiary, the designated beneficiary's remaining life expectancy is calculated using the age of the beneficiary in the year following the year of the participant's death, reduced by one for each subsequent year.
b) No designated beneficiary. If the participant dies on or after the date distributions begin and there is no designated beneficiary as of September 30 of the year after the year of the participant's death, the minimum amount that will be distributed for each distribution calendar year after the year of the participant's death is the quotient obtained by dividing the participant's account balance by the participant's remaining life expectancy calculated using the age of the participant in the year of death, reduced by one for each subsequent year.
2. Death before date distributions begin.
a) Participant survived by designated beneficiary. Except as provided in subsection (2)f, if the participant dies before the date distributions begin and there is a designated beneficiary, the minimum amount that will be distributed for each distribution calendar year after the year of the participant's death is the quotient obtained by dividing the participant's account balance by the remaining life expectancy of the participant's designated beneficiary, determined as provided in subsection (2)d.1.
b) No designated beneficiary. If the participant dies before the date distributions begin and there is no designated beneficiary as of September 30 of the year following the year of the participant's death, distribution of the participant's entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the participant's death.
c) Death of surviving spouse before distributions to surviving spouse are required to begin. If the participant dies before the date distributions begin, the participant's surviving spouse is the participant's sole designated beneficiary, and if the surviving spouse dies before distributions are required to begin to the surviving spouse under subsection (2)b.2.a), this subsection (2)d.2. will apply as if the surviving spouse were the participant.
e. Definitions.
1. Designated beneficiary. The individual who is designated as the beneficiary under section 2-22-030(B), B.M.C., and is the designated beneficiary under section 401(a)(9) of the Internal Revenue Code and section 1.401(a)(9)-1, Q&A-4, of the Treasury regulations.
2. Distribution calendar year. A calendar year for which a minimum distribution is required. For distributions beginning before the participant's death, the first distribution calendar year is the calendar year immediately preceding the calendar year which contains the participant's required beginning date. For distributions beginning after the participant's death, the first distribution calendar year is the calendar year in which distributions are required to begin under subsection (2)b.2. The required minimum distribution for the participant's first distribution calendar year will be made on or before the participant's required beginning date. The required minimum distribution for other distribution calendar years, including the required minimum distribution for the distribution calendar year in which the participant's required beginning date occurs, will be made on or before December 31 of that distribution calendar year.
3. Life expectancy. Life expectancy as computed by use of the Single Life Table in section 1.401(a)(9)-9 of the Treasury regulations.
4. Participant's account balance. The account balance as of the last valuation date in the calendar year immediately preceding the distribution calendar year (valuation calendar year) increased by the amount of any contributions made and allocated or forfeitures allocated to the account balance as of dates in the valuation calendar year after the valuation date and decreased by distributions made in the valuation calendar year after the valuation date. The account balance for the valuation calendar year includes any amounts rolled over or transferred to the plan either in the valuation calendar year or in the distribution calendar year if distributed or transferred in the valuation calendar year.
5. Required beginning date. The date specified in section 2-22-140(C).
f. Elections.
1. Election to apply 5-year rule to distributions to designated beneficiaries. If the participant dies before distributions begin and there is a designated beneficiary, distribution to the designated beneficiary is not required to begin by the date specified in subsection (2)b.2., but the participant's entire interest will be distributed to the designated beneficiary by December 31 of the calendar year containing the fifth anniversary of the participant's death. If the participant's surviving spouse is the participant's sole designated beneficiary and the surviving spouse dies after the participant but before distributions to either the participant or the surviving spouse begin, this election will apply as if the surviving spouse were the participant. This election will apply to all distributions.
2. Election to allow participants or beneficiaries to elect 5-year rule. Participants or beneficiaries may elect on an individual basis whether the 5-year rule or the life expectancy rule in subsections (2)b.2. and (2)d.2., applies to distributions after the death of a participant who has a designated beneficiary. The election must be made no later than the earlier of September 30 of the calendar year in which the distribution would be required to begin under subsection (2)b.2., or by September 30 of the calendar year which contains the fifth anniversary of the participant's (or, if applicable, surviving spouse's) death. If neither the participant nor beneficiary makes an election under this paragraph, distributions will be made in accordance with subsection (2)b.2. and (2)d.2. and, if applicable, the elections in subsection (2)f.
3. Election to allow designated beneficiary receiving distributions under the 5-year rule to elect life expectancy distributions. A designated beneficiary who is receiving payments under the 5-year rule may make a new election to receive payments under the life expectancy rule until December 31, 2003, provided that all amounts that would have been required to be distributed under the life expectancy rule for all distribution calendar years before 2004 are distributed by the earlier of December 31, 2003, or the end of the 5-year period.
(D) Withdrawal of voluntary contributions. A participant may upon written request withdraw a part of or the full amount of his or her voluntary contribution account. The request shall include the participant's name, address, social security number, birth date, and amount of the withdrawal. Such withdrawals may be made at any time, provided that no more than two such withdrawals may be made during any plan year.
(E) De minimis accounts.
Notwithstanding the foregoing in this section, an employee who separates from service and who has a combined nonforfeitable interest of $5,000.00 or less (effective January 1, 2002, this amount can be determined without regard to any rollover contributions made to the plan) in all of his or her accounts, shall be paid his or her lump sum value within sixty days after the separation from service. To the extent required by law, payment may be made to an individual retirement account.
Effective January 1, 2006, in the event of a mandatory distribution greater than $1,000.00 as described in section 401(a)(31)(B) of the Internal Revenue Code, if the employee does not elect to have such distribution paid directly to an eligible retirement plan specified by the participant in a direct rollover or to receive the distribution directly in accordance with sections 2-22-140 and 2-22-150, B.M.C., then the committee will pay the distribution in a direct rollover to an individual retirement plan designated by the committee.
(F) Rollover to another plan. Notwithstanding any provision of the plan to the contrary that otherwise would limit an employee's distribution election under the plan, an employee may elect, at any time and in the manner prescribed by the committee, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the participant in a direct rollover.
(1) Definitions.
a. Eligible rollover distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the participant, except that an eligible rollover distribution does not include (i) any distribution that is one in a series of substantially equal periodic payments (not less frequently than annually), made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more; (ii) any distribution to the extent the distribution is required under Code section 401(a)(9); (iii) the portion of any distribution that is not includable in gross income (this exclusion does not apply to distributions that are after-tax employee contributions on and after January 1, 2002, to an individual retirement account or annuity described in Code section 408(a) or (b), or to a qualified defined contribution plan described in Code sections 401(a) or 403(a) that agrees to account separately for the transferred amounts); including to account separately for the portion of such distribution which is includable in gross income and the portion of such distribution which is not so includable); (iv) any distribution made upon the hardship of the employee; and (v) any distribution that is expected to total less than $200.00 during a year.
b. Eligible retirement plan. An eligible retirement plan is an individual retirement account described in Code section 408(a), an individual retirement annuity described in Code section 408(b), a qualified trust described in Code section 401(a), an annuity plan described in Code section 403(a), an annuity contract described in Code section 403(b), that accepts the distributee's eligible rollover distribution, or an eligible deferred compensation plan described in Code section 457(b) which is maintained by an eligible employer described in Code section 457(e)(1)(A) and which agrees to separately account for amounts transferred into such plan from this plan. This definition of eligible retirement plan also will apply to a distribution made to a surviving spouse or to an alternate payee.
c. Distributee. A distributee includes an employee or former employee. In addition, the employee's or former employee's surviving spouse and the employee's or former employee's spouse or former spouse who is the alternate payee under a qualified domestic relations order are distributees with regard to the interest of the spouse or former spouse. Effective January 1, 2007, solely with respect to an eligible retirement plan which is an individual retirement account described in Code section 408(a) or an individual retirement annuity described in Code section 408(b), a distributee also will include the employee's or former employee's nonspouse beneficiary.
d. Direct rollover. A direct rollover is a payment by the plan to the eligible retirement plan as specified by the distributee.
(2) Procedures. The committee may establish procedures for the distribution of eligible rollover distributions, including any limitations on the amount eligible for a rollover distribution, to the extent permitted by law.
(G) Transfer of benefits to the money purchase plan for peace officers. If the employee was a participant in this plan and, due to a transfer of employment, becomes eligible to participate in the money purchase plan for peace officers, any loans made under this plan must be transferred to the money purchase plan for peace officers. In addition, the employee may elect, in a form acceptable to the employer, to transfer the remainder of his or her interest in the plan to the money purchase plan for peace officers. The interest transferred will include both vested and unvested account balances.
(H) Withdrawal of rollover contributions. An employee may upon written request withdraw a part of or the full amount of his or her rollover contribution subaccount. Such withdrawals may be made at any time.
(I) Transfer of benefits to the pension plan for general employees to purchase service credit. A participant may elect, in a form acceptable to the employer, to transfer all or a portion of his or her vested accounts, except for portions of the transferred contribution subaccount under section 2-22-080, B.M.C., to the pension plan for general employees to purchase service credit as permitted under that plan.
(J) Withdrawal after attainment of normal retirement age. An employee may, upon written request, withdraw a part of or the full amount of his or her accounts at any time after attainment of normal retirement age. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002; Ord. 1743 §2, 2003; Ord. 1757 §1, 2003; Ord. 1819 §3, 2005; Ord. 1896 §§7—9, 2008)
2-22-150 Distribution of benefits.
(A) Elective mode of distribution. A participant may revocably elect to have his or her accounts distributed in any of the following modes:
(1) Lump sum. A lump sum payment;
(2) Equal payments. Equal monthly, quarterly, semiannual or annual payments in an amount chosen by the participant; or
(3) Other. Any other sequence of payments requested by the participant and agreed to by the trustee and the employer.
(B) Election of mode. A participant's election of a payment must be made at least thirty days before the payment of benefit is to commence. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
2-22-160 Death and disability benefits.
(A) Recipient of payment after death. Each employee, upon becoming a participant and on a form provided by the employer, may designate a beneficiary and a contingent beneficiary. Any participant may, at any time, revoke or change the designation of his or her beneficiary by filing a written notice of the revocation or change with the plan administrator.
(B) Proof of death. The plan administrator may require such proper proof of death and such evidence as to a person's right to receive payment from a deceased participant's account as the plan administrator reasonably deems appropriate.
(C) Death before separation of employment. If a participant's employment terminates because of death, the entire amount then credited to his or her account shall become vested and nonforfeitable and payable pursuant to the following:
(1) The plan shall distribute benefits payable to the beneficiary designation in effect at the time of death or, if no such designation exists, to the participant's surviving spouse or, if none, to his or her estate.
(2) If distribution had not begun before the participant's death, full distribution shall occur as follows:
a. Nonspouse beneficiary. If the distribution is payable to a designated beneficiary who is not the participant's spouse, the distribution shall occur over a period no longer than the beneficiary's life expectancy, commencing on or before December 31 of the calendar year immediately following the calendar year of the participant's death.
b. Spouse beneficiary. If distribution is payable to a designated beneficiary who is the participant's spouse, the distribution shall occur over a period no longer than the spouse's life expectancy, commencing on or before December 31 of the calendar year immediately following the calendar year of the participant's death or December 31 of the calendar year in which the participant would have attained age seventy and one-half, whichever is the later date.
c. The surviving spouse may elect to have the distribution of the account balances commence within ninety days after the participant's death.
(D) Death after separation of employment.
(1) If a participant dies after terminating employment, the plan shall pay the undistributed vested balance, if any, of the participant's account as indicated in subsection (C)(2) above.
(2) If distribution had commenced to the participant prior to his or her death, it shall continue being paid after the participant's death at least as rapidly as under the method of distribution being made as of the participant's death.
(E) Disability. If a participant's employment terminates because of a disability at any time, the entire amount then credited to his or her account shall be fully vested and nonforfeitable.
(F) Termination of employment before retirement, disability or death. If a participant's employment with the employer terminates prior to his or her normal retirement date for any reason other than death or disability, the participant shall be eligible to receive the vested portion of his or her account. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
2-22-170 Administration of the plan.
(A) Pension committee.
(1) The pension committee members serving as the pension committee for the pension plan for general employees will also serve as the pension committee for this money purchase plan for general employees. The plan shall be administered by a committee consisting of five members:
a. The city manager or a designee thereof;
b. The director of human resources or a designee thereof;
c. A member of the current city council appointed by and to serve at the pleasure of the city council; and
d. Two employee members, who will be elected by majority vote of active employees for two-year terms; provided that, in order that the terms be staggered, the initial term of the employee member who receives the fewest votes will be one year.
(2) Chairperson. The chairperson of the pension committee for the pension plan for general employees will also serve as the pension committee chairperson for this plan. One person will be elected chairperson of the committee each year by majority vote of the committee members.
(3) The pension committee shall have the following powers and duties:
a. To review the responsiveness and performance of the trustee and make recommendations to the employer;
b. To review such reports and statements as may be prepared in connection with the plan;
c. To make recommendations to the employer regarding: (i) selection of a trustee; (ii) employment of actuaries, accountants, and other professionals in connection with the plan; (iii) investment options to be offered; and (iv) amendment to or termination of the plan.
(B) Powers and duties of the employer. The employer shall have the authority to make all discretionary decisions affecting the rights or benefits of employees which may be required in the administration of the plan, to arrange for the administration and investment of the plan, to determine the investment options to be offered to employees and to take such other action as may be necessary and convenient to administer the terms of this chapter.
(C) Powers and duties of the trustee. The trustee, as agent for the employer, shall perform administrative functions in connection with the plan, including maintenance of accounts, the provision of periodic reports of the state of each account and the disbursement of benefits on behalf of the employer in accordance with the provisions of this plan.
(D) Protection of the employer. The employer shall not be liable for the acts or omissions of the trustee.
(E) Protection of the trustee. The trustee may rely upon any certificate, notice, or direction signed by the city manager or his or her designee.
(F) Resignation or removal of trustee. The trustee may resign at any time effective upon sixty days' prior written notice to the employer. The employer may remove the trustee at any time upon written notice to the trustee. Upon the resignation or removal of the trustee, the employer may, if it so elects, appoint a successor trustee having such powers and duties as may be agreed upon by the employer and any such trustee; otherwise, the employer shall assume the powers and duties of the former trustee, and any trust assets held by the trustee shall be returned to the employer. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
2-22-180 Miscellaneous provisions.
(A) Nonguarantee of employment. Nothing contained in this plan shall be construed as a contract of employment between the employer and any employee, or as a right of an employee to be continued in the employment of the employer, or as a limitation of the right of the employer to discharge any of its employees, with or without cause.
(B) Rights to trust assets. No employee or beneficiary shall have any right to, or interest in, any assets of the trust upon termination of his or her employment or otherwise, except as provided from time to time under this plan, and then only to the extent of the benefits payable under the plan to such employee or beneficiary out of the assets of the trust. All payments of benefits as provided for in this plan shall be made solely out of the assets of the trust, and none of the fiduciaries shall be liable therefor in any manner.
(C) Nonalienation of benefits. Benefits payable under this plan shall not be subject in any manner to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, charge, garnishment, execution, or levy of any kind, either voluntary or involuntary, prior to actually being received by the person entitled to the benefit under the terms of the plan; and any attempt to anticipate, alienate, sell, transfer, assign, pledge, encumber, charge, or otherwise dispose of any right to benefits payable hereunder shall be void. The trust shall not in any manner be liable for, or subject to, the debts, contracts, liabilities, engagements, or torts of any person entitled to benefits hereunder. Notwithstanding the above, amounts may be paid from an employee's accounts pursuant to a court order requiring deductions from an employee's benefit payments hereunder, but only if such deductions are for alimony, child support, or property settlement, and only if the employee's benefit payments have commenced under the terms of the plan.
(D) Qualified domestic relations orders. Subsection (C) above shall also apply to the creation, assignment, or recognition of a right to any benefit payable with respect to a participant pursuant to a domestic relations order, unless such order is determined to be a qualified domestic relations order, as defined in section 14-10-113(6), C.R.S. The pension committee may adopt rules or procedures governing the implementation of a domestic relations order. Such rules or procedures may include the requirement that the parties and court may use a standardized domestic relations order form provided by the pension committee. Compliance with the provisions of section 14-10-113(6), C.R.S., by a public employee retirement plan shall not subject the plan to any portion of the Employees Retirement Income Security Act of 1974. No payments will commence prior to the date payments are permitted to commence under this plan.
(E) Incompetency of payee. In the event any benefit is payable to a minor or incompetent, to a person otherwise under legal disability, or to a person who, in the sole judgment of the employer, is by reason of advanced age, illness, or other physical or mental incapacity incapable of handling the disposition of his or her property, the employer may apply the whole or any part of such benefit directly to the care, comfort, maintenance, support, education, or use of such person or pay or distribute the whole or any part of such benefit to:
(1) The parent of such person;
(2) The guardian, committee, or other legal representative, wherever appointed, of such person;
(3) The person with whom such person resides;
(4) Any person having the care and control of such person; or
(5) Such person personally.
The receipt of the person to whom any such payment or distribution is so made shall be full and complete discharge therefor.
(F) Inability to locate payee. Anything to the contrary herein notwithstanding, if the employer is unable, after reasonable effort, to locate any employee or beneficiary to whom an amount is payable hereunder, such amount shall be forfeited and held in the trust for application against the next succeeding employer contribution or contributions required to be made hereunder. Notwithstanding the foregoing, however, such amount shall be reinstated, by means of an additional employer contribution, if and when a claim for the forfeited amount is subsequently made by the employee or beneficiary or if the employer receives proof of death of such person, satisfactory to the employer. Any benefits lost by reason of escheat under applicable state law shall be considered forfeited and shall not be reinstated.
(G) Nonforfeitability of benefits. Subject only to the specific provisions of this plan, nothing shall be deemed to divest an employee of his or her right to the nonforfeitable interest to which he or she becomes entitled in accordance with the provisions of the plan.
(H) Mergers, consolidations, and transfer of assets. The plan shall not be merged into or consolidated with any other plan, other than a plan which amends and restates this plan, nor shall any of its assets or liabilities be transferred into any other plan, unless each employee would, if the plan then terminated, receive a benefit immediately after the merger, consolidation, or transfer that is equal to or greater than the benefit he or she would have been entitled to receive immediately before the merger, consolidation, or transfer, if the plan then terminated.
(I) Employer records. Records of the employer as to an employee's period of service, termination of service and the reason therefor, leaves of absence, reemployment, earnings, and compensation will be presumed to be correct.
(J) Uniformed Services Employment and Reemployment Rights Act. Notwithstanding any provision of the plan to the contrary, contributions, benefits, and service credit with respect to Uniformed Services of the United States will be provided in accordance with Code section 414(u). (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
2-22-190 Plan amendment and termination.
(A) Amendments. The employer shall have the right at any time to:
(1) Amend this plan in such manner as it may deem necessary or advisable in order to qualify this plan and the trust created in relation hereto pursuant to sections 401(a) and 501(a) of the Code, and any such amendment may, by its terms, be retroactive; and
(2) Amend this plan in any other manner.
(B) Termination. The employer shall have the right to terminate the plan upon sixty days' notice in writing to the trustee.
(1) If the plan is terminated, partially terminated, or if there is a complete discontinuance of contributions under the plan by the employer, all amounts credited to the accounts of participants shall vest and become nonforfeitable. In the event of termination, the plan administrator shall direct the trustees with respect to the distribution of accounts to or for the exclusive benefit of participants or their beneficiaries.
(2) Any amounts held in the suspense account, after any required allocations for the plan year prior to the effective date of plan termination, shall be paid to the employer's general fund. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
The plan shall be construed under the laws of the state and is established with the intent that it meets the requirements as a money purchase plan under section 401(a) of the Code. The provisions of this plan shall be interpreted whenever possible in conformity with the requirements of the Code. (Ord. 1451 §1, 2000; Ord. 1663 §1, 2002)
Police Pension Plan for "Old Hire" Police Officers
There is hereby established a pension plan for police department employees employed by the city on or before April 7, 1978. Effective November 28, 2000, this plan shall be terminated with respect to all active participants. The plan supersedes all previous plans for such employees, whether such plans were established by ordinance, by resolution of the board of trustees of the policemen's pension fund, or otherwise. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
The purpose of this plan is to provide retirement and incidental benefits for all employees covered by this plan, and to provide funds for their spouses, dependent children, and dependent parents in the event of an employee's death. The benefits provided by this plan will be paid from a trust fund established by this plan. The plan and the trust fund are maintained for the exclusive benefit of the eligible employees and their beneficiaries. Except as hereinafter provided, no part of the trust fund will ever revert to the employer or be used for or diverted to purposes other than the exclusive benefit of the employees and their beneficiaries. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
When not clearly otherwise indicated by the context, the following words and phrases used in this chapter have the following meanings:
(A) Actuarial or actuarially equivalent means equality in value of the aggregate amounts expected to be received under different forms of payment based on interest rate and mortality assumptions as hereinafter defined unless otherwise specifically provided in the plan:
(1) Interest rate assumption for alternative periodic benefits. The interest rate used for purposes of computing alternative periodic forms of benefits is 7.5%.
(2) Interest rate assumption for single-sum payments. The interest rate used for purposes of computing single-sum payments will be the immediate annuity rate, subject to adjustment as required for deferred annuities, used by the Pension Benefit Guaranty Corporation as of the January 1 coincident with or preceding the date as of which the amount of the alternative form of benefit is being determined hereunder.
(3) Mortality assumption. The mortality assumption for calculations based upon the mortality of an employee or beneficiary will be a unisex rate that is 50% male, 50% female, taken from the 1983 Group Annuity Table. Said mortality assumption will be used until changed by plan amendment.
a. Notwithstanding any other Plan provisions to the contrary, the applicable mortality table used for purposes of adjusting any benefit or limitation under Code Section 415(b)(2)(B), (C), or (D) and the applicable mortality table used for purposes of satisfying the requirements of Code Section 417(e) is the table described in Revenue Ruling 2001-62. Any table published by the Treasury Department which is required to replace the use of the table published under Revenue Ruling 2001-62 for purposes of adjusting any benefit or limitation under Code section 415(b)(2)(B), (C), or (D) shall automatically become the mortality table for this subsection a.
b. For any distribution with an annuity starting date on or after the effective date of this section and before the adoption of this section, if application of the amendment as of the annuity starting date would have caused a reduction in the amount of any distribution, such reduction is not reflected in any payment made before the adoption date of this section. However, the amount of any such reduction that is required under Code Section 415(b)(2) must be reflected actuarially over any remaining payments to the Participant.
(B) Code means the Internal Revenue Code of 1986, as amended.
(C) Disability means an "occupational disability" or "total disability," as determined by the fire and police pension association, in accordance with the definitions in section 31-31-102, C.R.S.
(D) Earnings mean the base salary or wages, including employee contributions that are picked up by the employer under subsection 2-24-040(B), B.M.C., pursuant to Code section 414(h), but not including overtime, on-call, holiday, or other extra pay or bonuses, paid or made available by the employer to an employee for personal services rendered in the course of employment with the employer. Earnings shall be determined before applying any salary reduction agreed to by the employee pursuant to a plan described in sections 457, 403(b), 125, or 414(h) of the Code. Effective January 1, 2008, the amount of an employee's earnings for purposes of the plan during any plan year shall not exceed $230,000.00 subject to cost-of-living adjustments and special transition rules in accordance with Code section 415(d).
(E) Employee means a person, hired on or before April 7, 1978, who was a current employee of the police department and for which contributions were made to the policemen's pension fund created by the prior version of this chapter 2-24. Effective November 28, 2000, all current employees of the police department who were participants in the plan will be excluded from participation. Effective January 1, 1987, included as employees are leased employees within the meaning of Code section 414(n)(2), except that if such leased employees constitute less than 20% of the police department's nonhighly compensated workforce within the meaning of Code section 414(n)(1)(C)(ii), then the term employee does not include those leased employees covered by a plan described in Code section 414(n)(5) unless otherwise provided by the terms of this plan.
(F) Employer means the City and County of Broomfield, a Colorado municipal corporation and county.
(G) Final earnings means the amount of the employee's earnings for one year immediately prior to the earlier of retirement, separation, or partial termination of the plan.
(H) Plan means the plan adopted in this chapter.
(I) Service means the period of employment used for determining eligibility for benefits. An employee's service is the employee's total period of continuous active employment with the employer. Service also includes years of service with any police or sheriff's department in the State of Colorado; provided, however, that service does not include any period of employment for which an employee has had a separation of employment resulting in a refund of contributions. Effective January 1, 1987, a leased employee as described in subsection 2-24-030(E), B.M.C., will neither participate in nor accrue benefits under the plan, based on service as a leased employee.
(J) Trust means trust created under section 2-24-050, B.M.C., and consists of all of the assets of the plan derived from employer and employee contributions, plus any income and gains thereto, less any losses, expenses, and distributions to employees and beneficiaries. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000; Ord. 1709 §1, 2003; Ord. 1897 §§1—3, 2008)
(A) Employer contributions. The employer shall contribute to the trust an amount equal to 13.829% of each employee's earnings. The employer, through the municipal general fund, shall be responsible for the payment of any pension earned by any retired employee under this chapter in accordance with section 31-30.5-103, C.R.S.
(B) Employee contributions. Each employee shall contribute 10% of his or her earnings as a condition of employment and participation in the plan. Such contributions will be accounted for separately in an employee contribution account, which account will be at all times nonforfeitable by the employee. The employer may pick up such contributions in lieu of mandatory employee contributions. If the employer does not elect to pick up the 10% contribution, the employees will make such contribution in the manner provided in subsection (C) below. Employees may not choose to receive the pick-up contributions directly instead of having such contributions paid by the employer to the trust. Pick-up contributions will be treated as employer contributions.
(C) Payment of employee contributions. If the employer elects not to pick up the 10% contribution, the employees will make such contribution by payroll deduction. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-050 Trust and investment of pension fund.
(A) Trust. A trust is hereby created to hold all of the assets of the plan for the exclusive benefit of employees and beneficiaries, except that expenses and taxes may be paid from the trust as provided in subsection (C) below. The employer or such other person or firm as may be designated by the board of trustees will be the trustee.
(B) Investment powers. The trustee, acting as agent for the board of trustees, has the authority to invest trust assets in accordance with this plan and sections 31-30.5-201, 31-30.5-501, 31-30.5-502, 31-30.5-503, 31-31-301, and 31-31-302, C.R.S.
(C) Taxes and expenses. All taxes of any and all kinds whatsoever that may be levied or assessed under existing or future laws upon, or in respect to the trust, or the income thereof, and all commissions on acquisitions or dispositions of securities and similar expenses of investment and reinvestment of the trust, will be paid from the trust. Such reasonable charges of the trustee, as may be agreed upon from time to time by the board of trustees and the trustee, and reimbursement for reasonable expenses incurred by the trustee or employer in performance of their duties hereunder, including but not limited to fees for legal, accounting, actuarial, investment, and custodial services, will also be paid from the trust. Taxes, charges, and expenses will be allocated between accounts on such equitable basis as the board of trustees, in their sole discretion, will determine.
(D) Payment of benefits. The payment of benefits from the trust in accordance with the terms of the plan may be made by the trustee, or by any custodian or other person so authorized by the board of trustees to make such disbursement. The trustee, custodian, or other person is not liable with respect to any distribution of trust assets made at the direction of the board of trustees. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-060 Survivor benefits; death prior to retirement.
If a person is entitled to a death benefit with respect to an employee in accordance with section 31-31-807, 31-31-807.5, 31-31-808, and 31-31-810, C.R.S., then no benefit shall be payable from this plan with respect to such employee. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-070 Survivor benefits; death of retired employee.
When a retired employee dies, the following benefits shall be paid:
(A) To the spouse, 50% of the deceased's monthly retirement benefit, until and unless the spouse remarries or enters into a common law marriage.
(B) If there is no spouse, then to any dependent parent or parents, 50% of the deceased's monthly retirement benefit.
(C) To one dependent child, 25% of the deceased's monthly retirement benefit.
(D) To two or more dependent children, a total combined benefit for all dependent children, 50% of the deceased's monthly retirement benefit. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
Survivor benefits to dependent children continue as long as they are dependent. A dependent child means an unmarried child under the age of nineteen or, if such child is enrolled as a full-time student at an accredited institution of higher education, under the age of twenty-three and includes any child of whatever age who is so mentally or physically incapacitated that he or she cannot provide for himself or herself. The term also includes a child who is conceived but unborn at the date of the member's death or at the date of disability, whichever applies. Any applicable increase in benefits will occur upon birth. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-080 Retirement; amount of pension.
(A) Normal retirement date. The normal retirement date is the employee's fifty-fifth birthday, if such employee has twenty years of service or, in the alternative, the date such employee has twenty-five years of service, regardless of age.
(B) Normal retirement benefit. The normal retirement benefit is an amount equal to 55% of the amount of the employee's earnings for one year immediately prior to retirement. Payments will be made on a monthly basis beginning on the first of the month coinciding with or following the employee's date of retirement. Such payments will be made regardless of income or earnings that the retired employee receives from any other source. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-090 Delayed retirement benefits.
If an employee continues as an employee after his or her normal retirement date, the normal retirement benefit will increase by 2% for each year of extra service. For example, if an employee works two years past his or her normal retirement, benefits are 59% of earnings, rather than 55% of earnings. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-100 Deferred retirement benefits; reduced when.
(A) An employee who has completed five years of service and who separates from employment prior to becoming eligible for normal retirement benefits will be entitled to a deferred retirement benefit, payable at such employee's normal retirement date, figured as if he or she had continued as an employee, equal to the vesting schedule outlined in this section. Employees completing more than fifteen years of service shall receive an additional 1% of benefit for each full year of service to a maximum of 55% of earnings.
Years of Employment |
Vested Percentage |
Amount of Benefit |
|---|---|---|
Less than 5 |
0 |
0 |
5 or more |
25 |
50% of final earnings |
6 |
30 |
50% of final earnings |
7 |
35 |
50% of final earnings |
8 |
40 |
50% of final earnings |
9 |
45 |
50% of final earnings |
10 |
50 |
50% of final earnings |
11 |
60 |
50% of final earnings |
12 |
70 |
50% of final earnings |
13 |
80 |
50% of final earnings |
14 |
90 |
50% of final earnings |
15 |
100 |
50% of final earnings |
16 |
100 |
51% of final earnings |
17 |
100 |
52% of final earnings |
18 |
100 |
53% of final earnings |
19 |
100 |
54% of final earnings |
20 or more |
100 |
55% of final earnings |
(B) Employees who are entitled to receive a disability benefit from the fire and police pension association pursuant to section 31-31-803, 31-31-803.5, 31-31-804, 31-31-805, 31-31-806, and 31-31-806.5, C.R.S., are not entitled to receive retirement benefits under this plan. Those employees not entitled to benefits under such sections are covered by the city's life, accidental death and dismemberment, and long-term disability insurance policies.
(C) Persons who have separated from employment prior to the effective date of the ordinance codified herein are entitled to a deferred retirement benefit based on the previous vesting schedule as set forth below:
Years of Employment |
Vested Percentage |
Amount of Benefit |
|---|---|---|
Less than 5 |
0 |
0 |
5 or more |
25 |
50% of final earnings |
6 |
30 |
50% of final earnings |
7 |
35 |
50% of final earnings |
8 |
40 |
50% of final earnings |
9 |
45 |
50% of final earnings |
10 |
50 |
50% of final earnings |
11 |
60 |
50% of final earnings |
12 |
70 |
50% of final earnings |
13 |
80 |
50% of final earnings |
14 |
90 |
50% of final earnings |
15 or more |
100 |
50% of final earnings |
2-24-110 Benefit payment; optional form.
(A) Lump sum benefit. At the request of a person entitled to a benefit, such benefit may be distributed as a lump sum. Lump sum benefits will be in an amount that is the actuarial equivalent of the benefit the person is entitled to receive and will not include cost of living adjustments as provided in section 2-24-120, B.M.C.
(B) Time of distribution. A person with a vested right to a benefit may elect to receive a lump sum benefit at any time after the employee's separation from employment or upon a participant being excluded from eligibility due to a partial termination; provided, however, that all distributions will be determined and made in accordance with a reasonable and good faith interpretation of the minimum distribution requirements under Internal Revenue Code section 401(a)(9), and the Treasury Regulations issued under Code section 401(a)(9), notwithstanding any provision of the plan to the contrary. An employee's entire vested accrued benefit must be distributed or begin to be distributed no later than the employee's required beginning date. In general, the employee's required beginning date is the first day of April following the calendar year in which the later of retirement or attainment of age 70½ occurs. If the employee dies after distribution of his or her benefit has begun, the remaining portion of such benefit, if any, will be distributed at least as rapidly as under the method of distribution being used prior to the employees' death. If the employee dies before distribution of his or her interest begins, distribution of the employee's entire benefit shall be completed by December 31 of the calendar year containing the fifth anniversary of the employee's death except to the extent that an election is made to receive distributions in accordance with Paragraph (1) or (2) below:
(1) If any portion of the employee's interest is payable to a designated beneficiary, distributions may be made in the form of an immediate annuity for the life of the designated beneficiary (or over a period not extending beyond the life expectancy of the beneficiary) and distributions begin no later than December 31 of the calendar year immediately following the calendar year in which the employee dies;
(2) If the designated beneficiary is the employee's surviving spouse, the date distributions are required to begin in accordance with (1) above shall not be earlier than December 31 of the calendar year in which the employee would have attained age 70½.
If the employee has not made an election pursuant to this subsection by the time of his or her death, the employee's designated beneficiary must elect the method of distribution no later than the earlier of (1) December 31 of the calendar year in which distributions would be required to begin under this subsection, or (2) December 31 of the calendar year that contains the fifth anniversary of the date of death of the employee. If the employee has not designated a beneficiary, or if the designated beneficiary does not elect a method of distribution, distribution of the employee's entire interest must be completed by December 31 of the calendar year containing the fifth anniversary of the employee's death. If the surviving spouse dies after the employee, but before payments to the surviving spouse begin, the provisions of this subsection, with the exception of (2) above, shall be applied as if the surviving spouse were the employee. Any amount paid to a child of the employee shall be treated as if it had been paid to the surviving spouse if the amount becomes payable to the surviving spouse when the child reaches the age of majority.
(C) Normal retirement benefits. Once a person begins receiving normal retirement benefits, he or she is not eligible for a lump sum benefit.
(D) Effective January 1, 2006, in the event of a mandatory distribution greater than $1,000.00 as described in Code section 401(a)(31)(B), if the employee does not elect to have such distribution paid directly to an eligible retirement plan specified by the participant in a direct rollover or to receive the distribution directly in accordance with sections 2-24-190 and 2-24-110, B.M.C., then the committee will pay the distribution in a direct rollover to an individual retirement account designated by the committee. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000; Ord. 1897 §§4, 5, 2008)
2-24-120 Cost of living adjustment for employees.
On April 1 of each year, pension benefits will be adjusted as necessary to reflect an increase or decrease in the cost of living. Such increase or decrease, as the case may be, will be based on the U.S. Department of Labor's Consumer Price Index for all Urban Consumers (CPI-U). Pension benefits are adjusted by comparing the January index value for each year to the January index value for the prior year. The pension benefit will be increased or decreased by the percent of change upon comparing the two indices. The cost of living adjustments will be made each year regardless of when the employee began receiving a retirement pension. Any adjustment in a given year will be limited to a maximum of 3% and in no case will any decrease reduce the benefit below the amount for which the employee was initially qualified. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
An employee or beneficiary must notify the employer in writing of a claim for benefits under the plan. The employer will take such steps as may be necessary to facilitate the payment of benefits to the employee or beneficiary. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-140 Maximum annual benefit.
(A) The annual benefit in the form of a single life annuity, with no ancillary benefits, provided by employer contributions, including employer pick-up contributions, for an employee with ten or more years of participation at age sixty-five will not exceed the limit under Code section 415(b)(1)(A), as adjusted for cost of living increases as of each year. Effective January 1, 2008, the annual benefit above shall not exceed $185,000.00, as adjusted, effective January 1 of each year, under Code section 415(d) in such manner as the secretary of the treasury may prescribe, and payable in the form of a straight life annuity. A limitation as adjusted under Code section 415(d) will apply to limitation years ending with or within the calendar year for which the adjustment applies.
(1) If the benefit the employee would otherwise accrue in a limitation year would produce an annual benefit in excess of the maximum accrual benefit, the benefit will be limited (or the rate of accrual reduced) to a benefit that does not exceed the maximum annual benefit.
(2) If an employee is, or has ever been, covered under more than one defined benefit plan maintained by the employer, the sum of the employee's annual benefits from all defined benefit plans may not exceed the maximum annual benefit.
(3) Effective January 1, 2008, the application of the provisions of this revised section 2-24-140, B.M.C. shall not cause the maximum annual benefit for any employee to be less than the employee's accrued benefit under all the defined benefit plans of the employer as of the end of the last limitation year beginning before July 1, 2007, under the provisions of the plans that were both adopted and in effect before April 5, 2007.
(4) Except as provided in section 1.415(b)-1(c)(4) of the Treasury Regulations, where a benefit is payable in a form other than a single life annuity, the benefit shall be adjusted to an actuarially equivalent single life annuity that begins at the same time as such other form of benefit and is payable on the first day of each month before applying the limitations of this section.
a. Effective for distributions after December 31, 2003, the determination of actuarial equivalence of forms of benefits other than a single life annuity shall be made in accordance with the following subsections:
1. In the case of a benefit form to which Code section 417(e)(3) does not apply, the actuarially equivalent single life annuity is equal to the annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit computed using whichever of the following produces the greater annual amount: a. the interest rate and mortality table specified in subsection 2-24-030(A), B.M.C., for adjusting benefits in the same form, and b. a five-percent interest rate assumption and the applicable mortality table defined in subsection 2-24-030(A), B.M.C., for that annuity starting date.
2. In the case of a benefit form to which Code section 417(e)(3) applies, the actuarially equivalent single life annuity will be determined as follows:
a) If the annuity starting date of the employee's form of benefit occurred after January 1, 2005, the actuarially equivalent single life annuity is equal to the greatest of:
1) The annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit, computed using the interest rate and mortality table in subsection 2-24-030(A), B.M.C., for adjusting benefits in the same form;
2) The annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit, computed using a 5.5 percent interest rate assumption and the applicable mortality table in subsection 2-24-030(A), B.M.C.; and
3) The annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit, computed using the applicable interest rate defined in subsection 2-24-030(A), B.M.C., and the applicable mortality table defined in subsection 2-24-030(A), B.M.C., divided by 1.05.
b) If the annuity starting date of the employee's form of benefit occurred in 2004 or 2005, the actuarially equivalent single life annuity is equal to the annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit, computed using whichever of the following produces the greater annual amount:
1) The interest rate and mortality table specified in subsection 2-24-030(A), B.M.C., for adjusting benefits in the same form; and
2) A 5.5 percent interest rate assumption and the applicable mortality table defined in subsection 2-24-030(A), B.M.C.
However, the application of this subsection b) shall not cause the amount payable under the employee's form of benefit to be less than the benefit calculated under the plan, taking into account the limitations of this section, except that the actuarially equivalent single life annuity is equal to the annual amount of the single life annuity commencing at the same annuity starting date that has the same actuarial present value as the employee's form of benefit, computed using whichever of the following produces the greatest annual amount: 1) the interest rate and mortality table specified in subsection 2-24-030(A), B.M.C., for adjusting benefits in the same form; 2) the applicable interest rate and mortality table defined in the plan; and 3) the applicable interest rate defined in subsection 2-24-030(A) as in effect on December 31, 2003, under provisions of the plan then adopted and in effect and the applicable mortality table defined in the plan.
(B) Except as provided in subsection (C) below, which imposes additional limitations on the amounts payable to employees with less than ten years of service, the foregoing limitation is not applicable with respect to any employee whose annual benefit under this plan, and any other defined benefit plan maintained by the employer, is less than $10,000, and such employee has not at any time participated in any defined contribution plan, within the meaning of section 415(k) of the Code, maintained by the employer.
(C) In the event that an employee has less than ten years of participation in this plan and predecessor plans hereto, the dollar limitation otherwise applicable under subsection (A) above will be reduced by multiplying such limitation by a fraction, the numerator of which is the number of such employee's years of plan participation or part thereof, but never less than one, and the denominator of which is ten. This subsection will, to the extent required by the secretary of the treasury, be applied separately to each change in benefit structure hereunder. This subsection (C) will not apply to income received from the plan as a pension, annuity, or similar allowance as a result of the employee becoming disabled or benefits received by the beneficiaries, survivors, or the estate of an employee as a result of the death of the employee.
(D) In the event subsection (B) does not apply, if the benefit under the plan begins before the participant attains age sixty-two, the dollar limitation in subsection (A) will be adjusted as follows:
(1) If the annuity starting date for the employee's benefit occurs in a limitation year beginning before July 1, 2007, the dollar limitation for the employee's annuity starting date is the annual amount of a benefit payable in the form of a single life annuity commencing at the employee's annuity starting date that is the actuarial equivalent of the dollar limitation (adjusted under subsection (C) for years of participation less than ten, if required) with actuarial equivalence computed using whichever of the following produces the smaller annual amount: a) the interest rate specified in subsection 2-24-030(A), B.M.C., and the mortality table specified in subsection 2-24-030(A), B.M.C.; or b) a five-percent interest rate assumption and the applicable mortality table as defined in subsection 2-24-030(A), B.M.C.
(2) If the annuity starting date for the employee's benefit occurs in a limitation year beginning on or after July 1, 2007, the dollar limitation for the employee's annuity starting date is the lesser of: a) the annual amount of a benefit payable in the form of a single life annuity commencing at the employee's annuity starting date that is the actuarial equivalent of the dollar limitation (adjusted under subsection (C) for years of participation less than ten, if required) with actuarial equivalence computed using a five-percent interest rate assumption and the applicable mortality table for the annuity starting date as defined in subsection 2-24-030(A), B.M.C., (and expressing the employee's age based on completed calendar months as of the annuity starting date); and b) the dollar limitation (adjusted under subsection (C) for years of participation less than ten, if required) multiplied by the ratio of the annual amount of the immediately commencing single life annuity under the plan at the employee's annuity starting date to the annual amount of the immediately commencing straight life annuity under the plan at age sixty-two, both determined without applying the limitations of this section.
(3) The reduction in this subsection (D) will not apply with respect to an employee with respect to whom the period of service taken into account in determining the amount of the benefit under this plan includes at least fifteen years of service of the employee as a full-time employee of any police or fire department which is organized and operated by the employer or as a member of the Armed Forces of the United States.
(4) This subsection (D) will not apply to income received from the plan as a pension annuity, or similar allowance as a result of the employee becoming disabled, or to amounts received from the plan by beneficiary survivors or the estate of the employee as a result of the death of the employee.
(5) This subsection (D) shall not reduce the limitation of subsection (A) above: a) $75,000.00 if the benefit begins at or after age fifty-five; or b) if the benefit begins before age fifty-five, the equivalent of the $75,000.00 limitation for age fifty-five.
(E) In the event that subsection (B) does not apply, if payments of the benefit under the plan begins after the employee's attainment of age sixty-five, the dollar limitation in subsection (A) will be adjusted as follows:
(1) If the annuity starting date for the employee's benefit occurs in a limitation year beginning before July 1, 2007, the dollar limitation for the employee's annuity starting date is the annual amount of a benefit payable in the form of a single life annuity commencing at the employee's annuity starting date that is the actuarial equivalent of the dollar limitation (adjusted under subsection (C) for years of participation less than ten, if required) with actuarial equivalence computed using whichever of the following produces the smaller annual amount: a) the interest rate specified in subsection 2-24-030(A), B.M.C., and the mortality table specified in subsection 2-24-030(A), B.M.C.; or b) a five-percent interest rate assumption and the applicable mortality table as defined in subsection 2-24-030(A), B.M.C.
(2) If the annuity starting date for the employee's benefit occurs in a limitation year beginning on or after July 1, 2007, and the plan has an immediately commencing single life annuity payable at both age sixty-five and the age of benefit commencement, the dollar limitation at the employee's annuity starting date is the lesser of: a) the annual amount of a benefit payable in the form of a single life annuity commencing at the employee's annuity starting date that is the actuarial equivalent of the dollar limitation (adjusted under subsection (C) for years of participation less than ten, if required) with actuarial equivalence computed using a five-percent interest rate assumption and the applicable mortality table for the annuity starting date, as defined in subsection 2-24-030(A), B.M.C., of the plan (and expressing the employee's age based on completed calendar months as of the annuity starting date); and b) the dollar limitation (adjusted under subsection (C) for years of participation less than ten, if required) multiplied by the ratio of the annual amount of the immediately commencing single life annuity under the plan at the employee's annuity starting date to the annual amount of the immediately commencing single life annuity under the plan at age sixty-five, both determined without applying the limitations of this section. For this purpose, the adjusted immediately commencing single life annuity under the plan at the employee's annuity starting date is the annual amount of such annuity payable to the employee, computed disregarding the employee's accruals after age sixty-five but including actuarial adjustments even if those actuarial adjustments are used to offset accruals; and the adjusted immediately commencing single life annuity under the plan at age sixty-five is the annual amount of such annuity that would be payable under the plan to a hypothetical participant who is age sixty-five and has the same accrued benefits as the employee.
(F) Notwithstanding the other requirements of this section 2-24-140, B.M.C., no adjustment shall be made to the dollar limitation to reflect the probability of an employee's death between the annuity starting date and age sixty-two, or between age sixty-five and the annuity starting date, as applicable, if benefits are not forfeited upon the death of the participant prior to the annuity starting date. To the extent benefits are forfeited upon death before the annuity starting date, such an adjustment shall be made. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000; Ord. 1897 §§6—9, 2008; Ord. 1910 §§1—5, 2009)
2-24-170 Restrictions on the 25 highest paid employees effective after December 31, 2000.
(A) Restriction of benefits. In the event of plan termination, the benefit hereunder of any highly compensated former employee, as defined in Code section 414(q), is limited to a benefit that is nondiscriminatory under Code section 401(a)(4).
(B) Restriction on distributions. The annual payments to any high-25 employee as defined below are restricted to an amount equal to the payments that would be made on behalf of the employee under a single life annuity that is the actuarial equivalent of the sum of the employee's accrued benefit and the employee's other benefits under the plan. The restrictions do not apply, however, if:
(1) After payment to such employee of all such benefits, the value of plan assets equals or exceeds 110% of the value of current liabilities as defined in Code section 412(1)(7), or
(2) The value of such benefits for such an employee is less than 1% of the value of such current liabilities.
(C) Employees whose benefits are restricted - high-25 employees. The employees for any given plan year whose benefits are restricted under subsection (B) above (high-25 employees) include the twenty-five highest paid, for such plan year, of all highly compensated employees and highly compensated former employees as defined under Code section 414(q).
(D) Benefit defined. For purposes of subsection (B) above, benefit includes loans in excess of the amounts set forth in Code section 72(p)(2)(A), any periodic income, any withdrawal values payable to a living employee, and any death benefits not provided for by insurance on the employee's life. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-180 Amendment of the plan.
If the plan is amended to increase benefits which would substantially increase the extent of possible discrimination as to contributions or as to benefits upon termination of the plan, the restrictions set forth in section 2-24-170, B.M.C., when the section is effective, will be applied to the plan as if it were a new plan established on the date of such change. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-190 Notice of rollover and tax treatment.
(A) Notwithstanding any provision of the plan to the contrary that otherwise would limit an employee's distribution election under the plan, an employee may elect, at any time and in the manner prescribed by the committee, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the participant in a direct rollover.
(B) Definitions.
(1) Eligible rollover distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the participant, except that an eligible rollover distribution does not include (i) any distribution that is one in a series of substantially equal periodic payments (not less frequently than annually), made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of 10 years or more; (ii) any distribution to the extent the distribution is required under Code section 401(a)(9);(iii) the portion of any distribution that is not includable in gross income (this exclusion does not apply to distributions that are after-tax employee contributions on and after January 1, 2002, to an individual retirement account or annuity described in Code section 408(a) or (b), or to a qualified defined contribution plan described in Code section 401(a) or 403(a) that agrees to account separately for the transferred amounts); including to account separately for the portion of such distribution which is includible in gross income and the portion of such distribution which is not so includible;(iv) any distribution made upon the hardship of the employee; and (v) any distribution that is expected to total less than $200.00 during a year.
(2) Eligible retirement plan. An eligible retirement plan is an individual retirement account described in Code section 408(a), an individual retirement annuity described in Code section 408(a), a qualified trust described in Code section 401(a), an annuity plan described in Code section 403(a), an annuity contract described in Code section 403(b), that accepts the distributee's eligible rollover distribution, or an eligible deferred compensation plan described in Code section 457(b) which is maintained by an eligible employer described in Code section 457(e)(1)(A) and which agrees to separately account for amounts transferred into such plan from this plan. This definition of eligible retirement plan also will apply to a distribution made to a surviving spouse or to an alternate payee.
(3) Distributee. A distributee includes an employee or former employee. In addition, the employee's or former employee's surviving spouse and the employee's or former employee's spouse or former spouse who is the alternate payee under a qualified domestic relations order are distributees with regard to the interest of the spouse or former spouse. Effective January 1, 2007, solely with respect to an eligible retirement plan which is an individual retirement account described in Code section 408(a) or an individual retirement annuity described in Code section 408(b), a distributee also will include the employee's or former employee's non-spouse beneficiary.
(4) Direct rollover. A direct rollover is a payment by the plan to the eligible retirement plan as specified by the distributee.
(C) Procedures. The committee may establish procedures for the distribution of eligible rollover distributions, including any limitations on the amount eligible for a rollover distribution, to the extent permitted by law. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000; Ord. 1667 §1, 2002; Ord. 1897 §10, 2008)
2-24-200 Employer and trustee powers and duties.
(A) Powers and duties of the employer and trustee. The employer and the trustee, or both, as agents for the board of trustees, will perform administrative functions in connection with the plan, including maintenance of the trust fund, the provision of periodic reports of the state of the trust fund and the disbursement of benefits on behalf of the board of trustees in accordance with the provisions of this plan.
(B) Protection of the board of trustees and the employer. Neither the employer nor the board of trustees is liable for the acts or omissions of the trustee.
(C) Protection of trustee. The trustee may rely upon any certificate, notice, or direction signed by the board of trustees or its designee.
(D) Resignation or removal of trustee. The trustee may resign at any time effective upon sixty days' prior written notice to the employer and board of trustees. The trustee may be removed by the board of trustees at any time upon written notice to the trustee. Upon the resignation or removal of the trustee, the board of trustees may, if it so elects, appoint a successor trustee having such powers and duties as may be agreed upon by the board of trustees and any such trustee. Otherwise, the employer will assume the powers and duties of the former trustee, and any trust assets held by the trustee will be returned to the employer. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
(A) Membership. The plan is administered by a board of trustees comprised of three persons:
(1) The city manager or a designee thereof;
(2) The finance director; and
(3) The mayor.
(B) Chairman. One person will be elected chairman of the board of trustees each year by majority vote of the board members.
(C) Powers and duties. The board of trustees has the authority to make all discretionary decisions affecting the rights or benefits of employees that may be required in the administration of the plan; to arrange for administration and investment of the plan in accordance with section 31-31-502(1)(a), C.R.S.; to establish a noninsured trust pension plan in accordance with section 31-30.5-502(1)(b), C.R.S.; to adopt necessary rules and regulations for managing and discharging its duties not inconsistent with applicable state statutes and this chapter; and to take such other action as may be necessary or convenient to administer the terms of this chapter. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-220 Assignment of benefits.
(A) General rules. All amounts payable by the board of trustees shall be paid only to the person entitled to them, and all such payments shall be paid directly to such person and not to any other person or corporation. Such payments are not to be subject to the claim of any creditor of a participant, nor are such payments to be taken in execution by attachment or garnishment or by any other legal or equitable proceedings. No person has any right to alienate, anticipate, commute, pledge, encumber, or assign any payments or benefits which he or she may expect to receive, contingently or otherwise, under this plan, except the right to designate a beneficiary or beneficiaries; provided, however, that this section does not affect, restrict, or abridge any right of set off or lien which the trust may have by law.
(B) Qualified domestic relations orders. Effective October 1, 1991, notwithstanding subsection (A) above, the board of trustees may approve payment to an alternate payee based upon any assignment for child support as provided in sections 14-10-118(1) and 14-14-107, C.R.S., or writ of garnishment resulting from judgments for arrearage of child support or child support debt. Any such payment shall not be deemed to be a prohibited alienation of benefits. Subsection (A) above shall also apply to the creation, assignment, or recognition of a right to any benefit payable with respect to a participant pursuant to a domestic relations order unless such order is determined to be a qualified domestic relations order, as defined in section 14-10-113(6), C.R.S. The board of trustees may adopt rules or procedures governing the implementation of the domestic relations order. Such rules or procedures may include the requirement that the parties and the court may use a standardized domestic relations order form provided by the board of trustees. Compliance with provisions of section 14-10-113(6), C.R.S., by a public employee retirement plan shall not subject the plan to any portion of the Employee Retirement Income Security Act of 1974. No payments shall commence prior to the date payments would normally commence under this plan. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-225 Uniformed Services Employment and Reemployment Rights Act.
Notwithstanding any provision of the plan to the contrary, contributions, benefits, and service credit with respect to uniformed services of the United States will be provided in accordance with Code section 414(u). (Ord. 1506 §1, 2000)
2-24-230 Nonguarantee of employment.
Nothing contained in this plan will be construed as a contract of employment between the employer and any employee, or as a right of an employee to be continued in the employment of the employer, or as a limitation of right of the employer to discharge any of its employees, with or without cause. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-240 Merger or consolidation.
The employer may merge or consolidate this plan with any other plan and may transfer the assets or liabilities of the plan to any other plan if each participant in the plan, if the plan then terminated, would receive a benefit immediately after the merger, consolidation, or transfer which is equal to or greater than the benefit he or she would have been entitled to receive immediately before the merger, consolidation, or transfer, if the plan then had terminated. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-250 Termination and amendment.
(A) Termination of plan. Upon termination or partial termination of the plan, all participants affected, as of the date such termination or partial termination occurred, will be fully vested in their respective accrued benefits. The interests of the employees and beneficiaries, as determined by the enrolled actuary, affected will be liquidated after provision is made for the expenses of liquidation, by the payment, or provision for payment, of benefits accrued to the date of termination or partial termination, in the following order of precedence:
(1) With respect to each employee who retired on or after his or her normal retirement date, continuation of payment of his or her normal pension in course of payment on the date of termination of the plan;
(2) With respect to each contingent pensioner who is receiving a pension on the date of termination of the plan, payment of a survivor's pension, based on the deceased employee's service and compensation before his or her retirement;
(3) With respect to each employee who has reached his or her normal retirement date before the date of termination of the plan, payment of a normal pension, based on his or her service and compensation before the date of termination of the plan;
(4) With respect to each retired employee whose retirement occurred before his or her normal retirement date, continuation of payment of his or her pension in course of payment on the date of termination of the plan;
(5) With respect to each employee who is eligible for an early or vested pension at the date of termination of the plan, payment of a pension determined as the actuarial equivalent of his or her accrued benefit;
(6) With respect to each employee who is not entitled to a pension under subsections (1), (2), (3), (4), and (5) above, payment of a pension determined as the actuarial equivalent of his or her accrued benefit.
(B) Amendments to plan. The city may amend this plan at any time; provided, however, that such amendment does not revert any part of the trust to the employer, except as provided in section 2-24-240, B.M.C., and which does not cause any part of the trust to be used for or diverted to any purpose other than the exclusive benefit of employees and beneficiaries under the plan. Any amendment that either increases or decreases benefits shall be made only with the consent of at least 65% of the total votes cast by both active employees and those former employees who have earned rights or benefits under the plan at an election or vote called for that purpose. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
2-24-260 Plan assets; amount returnable to employer.
In no event will the employer receive any amounts from the trust, except as set forth below:
(A) Upon termination of the plan, the employer will receive such amount, if any, as may remain after the satisfaction of all liabilities of the plan to employees and beneficiaries, and arising out of any variations between actual requirements and expected actuarial requirements.
(B) If a contribution is made by the employer due to a mistake of fact, such contribution may be returned to the employer. (Ord. 1019 §1, 1993; Ord. 1506 §1, 2000)
Money Purchase Plan for Peace Officers
The city hereby establishes the money purchase plan and trust as set forth in this chapter. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
The purpose of this plan and trust is to provide funds for retirement of the employees covered by this plan, and to provide funds for their beneficiaries in the event of death. The benefits provided in this plan shall be paid from the trust. The plan and the trust forming a part hereof are adopted and shall be maintained for the exclusive benefit of employees and their beneficiaries. Except as provided in this chapter, no part of the trust shall revert to the employer or be used for or diverted to purposes other than the exclusive benefit of employees and their beneficiaries. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
For the purpose of this chapter, the following terms have the indicated meanings:
(A) Accounting date means the last working day of each calendar month, or of each calendar quarter, or of such other regular period as the employer shall determine.
(B) Beneficiary means the person designated by the employee who shall receive any benefits payable hereunder in the event of the employee's death. The designation of such beneficiary shall be in writing to the employer, who shall notify the trustee.
(C) Code means the Internal Revenue Code of 1986, as amended from time to time.
(D) Committee means the pension committee for peace officers, which shall be a five-person committee appointed to administer the plan.
(E) Compensation means the base wages or salary, including employee contributions that are picked up by the employer pursuant to a salary reduction agreement described in sections l25, 132(f)(4), 401, 403, 414(h), or 457 of the Internal Revenue Code or any pre-tax contributions made by the employee to an employee welfare benefit plan providing benefits under a health reimbursement arrangement. Compensation shall exclude overtime, on-call, holiday, paid-out leave, or other extra pay or bonuses, paid or made available by the employer to an employee for personal services rendered in the course of employment with the employer. In the case of an eligible participant in a governmental plan (within the meaning of section 414(d) of the Internal Revenue Code of 1986), the dollar limitation under section 401(a)(17) of such Code shall not apply to the extent the amount of compensation which is allowed to be taken into account under the plan would be reduced below the amount which was allowed to be taken into account under the plan as in effect on July 1, 1993. Effective January 1, 2008, the amount of an employee's compensation for purposes of the plan during any plan year shall not exceed $230,000.00, as adjusted for cost-of-living increases in accordance with section 401(a)(17)(B) of the Code.
(F) Disability, occupational or disability, total, is as determined by the fire and police pension association, in accordance with the definitions in section 31-31-102, C.R.S.
(G) Employee means an individual who either is (1) a full-time employee of the employer hired on or after April 8, 1978, and whose duties are directly involved with the provision of police protection, or (2) a police department employee employed by the employer on or before April 7, 1978, whose participation in the police pension plan for "old hire" police officers has terminated on November 28, 2000, due to partial termination of that plan, as certified by the employer. Effective January 1, 2001, the term employee shall include full-time detention officers. The term does not include clerical, dispatch, community service, or other nonsworn personnel whose services are auxiliary to police protection, nor does the term include an individual providing services on a contractual or voluntary basis.
(H) Employee contribution account means the bookkeeping account maintained for each employee, including the following subaccounts:
(1) Mandatory contribution subaccount, which is the cumulative amount of the employee's mandatory contributions, including contributions picked up under subsection 2-25-050(C);
(2) Voluntary contribution subaccount, which is the cumulative amount of the employee's voluntary employee contributions made pursuant to subsection 2-25-050(D);
(3) Employee FPPA contribution subaccount, which is the cumulative amount of the employee's mandatory contributions refunded from the FPPA under subsection 2-25-050(L)(1);
(4) Rollover contribution subaccount, which is the cumulative amount of the employee's rollover contributions made pursuant to subsection 2-25-050(G)(1);
(5) Employee transferred contribution subaccount, which is the cumulative amount of transferred contributions representing employee contributions made pursuant to subsection 2-25-050(G)(2); and
(6) Any other subaccounts as determined by the employer from time to time.
Such subaccounts will include any gains, losses, expenses, or increases or decreases in market value attributable to investment of the account, and will reflect any distribution to the employee or the employee's beneficiary and any fees or expenses charged against such account.
(I) Employer or city means the City and County of Broomfield, a Colorado municipal corporation and county.
(J) Employer contribution account means the bookkeeping account maintained for each employee, including the following subaccounts:
(1) Employer contribution subaccount, which is the cumulative amount of the employer's contributions, other than contributions picked up under subsection 2-25-050(C);
(2) Employer FPPA contribution subaccount, which is the cumulative amount of the employer contributions refunded from the FPPA under subsection 2-25-050(L)(2);
(3) Employer transferred contribution subaccount, which is the cumulative amount of transferred contributions representing employer contributions made pursuant to subsection 2-25-050(G)(2);
(4) Rehired employee employer contribution account, which is the cumulative amount of the employer's contributions in the case of an employee who has been rehired and at the time of initial separation only was vested partially under subsection 2-25-070(B); and
(5) Any other subaccounts as determined by the employer from time to time.
Such subaccounts will include any gains, losses, expenses, or increases or decreases in market value attributable to investment of the account, and will reflect any distribution to the employee or the employee's beneficiary, and any fees or expenses charged against such account.
(K) Limitation year means the twelve-consecutive-month period for which compensation is calculated for the purpose of determining the contribution limitations under subsection 2-25-050(H) of this chapter. The limitation year shall be the plan year.
(L) Nonforfeitable interest means the interest of the employee or his or her beneficiary (whichever is applicable) in that percentage of his or her employer contribution account balance which has vested pursuant to section 2-25-070. An employee shall, at all times, have a nonforfeitable interest in his or her employee contribution account.
(M) Normal retirement age means age fifty-five and has completed five or more years of service.
(N) Plan means the money purchase plan for peace officers set forth in this chapter, as amended from time to time.
(O) Plan year means the calendar year.
(P) Suspense account means an account maintained as a part of the trust which contains any excess annual additions or forfeitures until used as specified in this chapter.
(Q) Trust means the trust created under section 2-25-060 which shall consist of all the assets of the plan derived from employer and employee contributions under the plan, plus any income and gains thereon, less any losses, expenses, and distributions to employees and beneficiaries.
(R) Trustee means the trustee selected by the employer.
(S) Years of service, effective January 1, 2001, means a plan year during which an employee has not less than 1,000 hours of full-time service. Only for vesting purposes and only for employees who are employed with the employer on or after September 1, 2003, a part-time employee as defined in subsection 2-14-020(Y), B.M.C., who is appointed to a full-time position will be credited one-half of a year of service for each plan year in which the part-time employee is credited with at least 500 hours of part-time service in the plan year for which service is credited. Under no circumstance will more than a half of a year of service be credited for any plan year in which the employee is employed as a part-time employee. (Ord. 745 §1(part), 1987; Ord. 1208 §1, 1996; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002; Ord. 1744 §1, 2003; Ord. 1820 §1, 2005; Ord. 1898 §§2—4, 2008)
(A) An employee shall become a participant in the plan on the first day of employment as an eligible employee. There are no waiting periods or minimum age requirements for participation.
(B) A participant in the plan that was in effect prior to the adoption of the restated plan shall remain as a participant, and prior service earned under the previous plan will apply to this restated plan.
(C) Participation in the plan shall not confer upon a participant any employment rights, nor shall it interfere with the employer's right to terminate the employment of any employee at any time. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
(A) Employer contributions. For each plan year, the employer shall contribute to the trust on behalf of each employee, ten percent of his or her compensation for the plan year. The employer's full contribution for any plan year shall be due and paid not later than thirty days after the close of the plan year.
(B) Forfeitures. All amounts forfeited by reason of separation, pursuant to subsection 2-25-070(G), shall be used as contributions to the plan and shall offset and reduce employer contributions or plan expenses as determined by the committee.
(C) Mandatory employee contributions. Each employee shall contribute ten percent of his or her compensation for the plan year as a condition of employment and participation in the plan. Such contributions shall be accounted for separately in the mandatory employee contribution subaccount as provided in section 414(h)(2) of the Code. Mandatory employee contributions that are picked up by the employer are treated as employee contributions except for federal income tax purposes. Such contributions are fully vested, but for tax reporting they are treated as employer contributions.
(D) Voluntary employee contributions. An employee may make voluntary contributions under the plan for any plan year in any amount up to the maximum percentage of compensation permitted by law. Such contributions shall be accounted for separately in the voluntary contribution subaccount. Such subaccount shall be at all times nonforfeitable by the employee.
(E) Payment of employee contributions. Mandatory employee contributions and voluntary employee contributions shall be made by payroll deduction.
(F) Changes in voluntary contributions. An employee may elect to change his or her voluntary contribution rate, provided that only one such change shall be allowed during any plan year. An employee may discontinue voluntary contributions at any time. Once an employee discontinues voluntary contributions, he or she may not resume voluntary contributions for six calendar months.
(G) Portability of benefits.
(1) Rollover contributions. Effective for distributions on and after January 1, 2002, an employee may roll over all or part of his or her interest in:
a. A plan qualified under sections 401(a) or 403(a) of the Code, including after-tax employee contributions;
b. An annuity contract described in section 403(b) of the Code;
c. An eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state;
d. All or portion of a distribution from an individual retirement account or annuity described in section 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be includable in gross income;
provided that such rollover is a qualifying rollover distribution under the requirements of the Code and is approved by the employer.
(2) Transferred contributions.
a. If the employee was a participant in the money purchase plan for general employees, and due to a transfer of employment, becomes eligible to participate in the plan, the employee may elect, in a form acceptable to the employer, to transfer his or her interest in the money purchase plan for general employees to the plan. The interest transferred will include both vested and unvested account balances. The amount of employer contributions including related gains, income or losses transferred to the plan will be accounted for separately in the employer transferred contribution subaccount. The amount of employee contributions including related earnings, income or losses transferred to the plan will be accounted for separately in the employee transferred contribution subaccount.
b. If the employee was a participant in the police pension plan for "old hire" police officers or the pension plan for general employees, and becomes eligible to participate in the plan, the employee may elect, in a form acceptable to the employer, to transfer his or her interest in the police pension plan for "old hire" police officers or the pension plan for general employees to this plan. The amount rolled over shall be deposited in the trust and shall be credited to an employee transferred contribution subaccount.
(H) Limitation on annual addition. Effective January 1, 2008, the annual addition to an employee's accounts for a limitation year shall not exceed his or her maximum annual addition, which shall be the lesser of:
(1) $46,000.00, as adjusted for increases in the cost of living under section 415(d) of the Code; or
(2) One hundred percent of the participant's compensation, within the meaning of section 415(c)(3) of the Code, for the limitation year.
Effective January 1, 1997, the term compensation for purposes of this section will include any elective deferral, as defined in Code section 402(g)(3), and any amount which is contributed or deferred by the employer at the election of the employee and which is not includable in the gross income of the employee by reason of Code sections 125, 132(f)(4), or 457. The compensation limit referred to in subparagraph (2) above shall not apply to any contribution for medical benefits after separation from service, within the meaning of section 401(h) or section 419A(f)(2) of the Code, which is otherwise treated as an annual addition. Deemed section 125 compensation (within the meaning of section 1.415(c)-2(g)(6)(ii) of the Treasury Regulations) will not be counted for purposes of determining amounts not included in the employee's gross income by reason of section 125 of the Code. For limitation years beginning on or after January 1, 2005, payments made within two-and-one-half months after an employee's severance from employment (within the meaning of section 401(k)(2)(B)(i)(I) of the Code) will constitute compensation under this paragraph if such payments would have been paid to the employee prior to and absent his or her severance from employment and if such payments represent:
a. Remuneration for services performed by the employee during the employee's regular working hours;
b. Remuneration for services performed by the employee outside the employee's regular working hours;
c. Commissions;
d. Bonuses or similar remuneration; and
e. Accrued bona fide sick, vacation, or other leave, but only if the employee would have been able to use the leave if he or she had continued employment.
Payments not described in paragraphs (1) through (5) above do not constitute compensation under this paragraph even if paid within two and one-half months following an employee's severance from employment except for payments to an individual not currently performing services for the employer by reason of qualified military service (within the meaning of Chapter 43 of Title 38, U.S.C.) to the extent such payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the employer in lieu of entering qualified military service.
(I) Annual addition.
(1) The annual addition to an employee's accounts for a limitation year shall be the sum of:
a. Employer contributions and forfeitures applied pursuant to subsection (B) above, amounts reapplied pursuant to subsection (J) below; and
b. Employee contributions.
(2) The term annual addition does not include:
a. A restorative payment (as defined in section 1.415(c)-1(b)(2)(ii)(C) of the Treasury Regulations;
b. The direct transfer of a benefit or employee contributions from a qualified plan to this plan;
c. A "qualifying rollover distribution" described in paragraph (G)(1) above;
d. Repayments of loans made to a participant from the plan;
e. Repayments of contributions to a government plan (as described in section 415(k)(3) of the Code), as well as employer restoration of benefits that are required pursuant to the repayments.
(J) Elimination of excess annual additions. Any annual addition in excess of the limitations of subsection (H) above shall be eliminated in accordance with the Employee Plans Compliance Resolution System, as set forth in Revenue Procedure 2006-27 or any superseding guidance, including, but not limited to, the preamble of the final regulations issued under section 415 of the Code.
(K) Participant in other defined contribution plans. Notwithstanding any other provision in this plan, if any annual additions are allocated under any other defined contribution plans maintained by the employer with respect to an employee, and the annual additions to the employee's accounts under all of the defined contribution plans, treated as a single plan, would, but for this subsection, exceed his or her maximum annual addition for a limitation year, then his or her annual additions shall be reduced first in accordance with such other plans, if they provide for such reduction in this situation, and then to the extent necessary in accordance with subsection (J) above. For purposes of this subsection defined contribution plan shall have the meaning set forth in section 415(k) of the Code and the regulations thereunder.
(L) Refunded contributions from the FPPA. Moneys refunded upon withdrawal from the Fire and Police Pension Association pursuant to section 31-31-401, C.R.S., shall be used as contributions to the plan established in this chapter, as follows:
(1) Each employee FPPA contribution subaccount shall be credited with an amount equal to the total amount of contributions paid by the employee to the Fire and Police Pension Association, through December 31, 1987, and earnings or losses thereon.
(2) Each employer FPPA contribution subaccount shall be credited with an amount equal to the total amount of contributions paid by the employer to the Fire and Police Pension Association on behalf of such employee, through December 31, 1987, and earnings or losses thereon.
(3) If the employer receives any refund of contributions paid by it to the Fire and Police Pension Association on behalf of former employees electing to have accumulated contributions refunded pursuant to section 31-31-404, C.R.S., such refunded contributions, adjusted for any earnings or losses thereon, shall offset and reduce the employer contributions required in subsection (A) above, until the refunded moneys are exhausted.
(4) For the purposes of paragraphs (1) and (2) of this subsection, earnings and losses shall be distributed to each account based on the ratio that the contribution amounts credited to each account, pursuant to paragraphs (1) and (2) above, bear to the total contribution amounts refunded by the Fire and Police Pension Association. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002; Ord. 1820 §2, 2005; Ord. 1898 §§5—7, 2008)
2-25-060 Trust and investment of accounts.
(A) Trust. A trust is hereby created to hold all of the assets of the plan for the exclusive benefit of employees and beneficiaries, except that expenses and taxes may be paid from the trust as provided in subsection (C) below. The employer, or such other person as may be designated by the city manager, shall be the trustee.
(B) Investment powers. The trustee, acting as agent for the employer, shall have the authority to invest trust assets in accordance with this plan.
(C) Taxes and expenses. All taxes of any and all kinds whatsoever that may be levied or assessed under existing or future laws upon, or in respect to the trust, or the income thereof, and all commissions on acquisitions or dispositions of securities and similar expenses of investment and reinvestment of the trust, shall be paid from the trust. Such reasonable charges of the trustee, as may be agreed upon from time to time by the employer and the trustee, and reimbursement for reasonable expenses incurred by the trustee or employer in performance of their duties hereunder (including but not limited to fees for legal, accounting, actuarial, investment, and custodial services) shall also be paid from the trust. Taxes, charges, and expenses shall be allocated to the various accounts on such equitable basis as the employer, in its sole discretion, shall determine.
(D) Payment of benefits. The payment of benefits from the trust in accordance with the terms of the plan may be made by the trustee, or by any custodian or other person so authorized by the employer to make such disbursement. The trustee, custodian, or other person shall not be liable with respect to any distribution of trust assets made at the direction of the employer.
(E) Investment of funds. The employee may direct his or her accounts to be invested in one or more investment options. The employer may make available as investment options investments allowed by sections 31-31-601 or 31-31-602, C.R.S. Each account is individually subject to any statutory limitations on investments in particular kinds of assets. The employer may from time to time change the available investment options. If a fund experiences a loss, the employee's accounts shall likewise reflect a loss, rather than income, for the period. If an employee does not designate an investment option, the employer shall choose an option for such employee. To the extent an employee directs investments in his or her account, neither the trustee nor any other fiduciary shall be liable for any investment result, including losses, or breach of trust which results from such direction.
(F) Valuation of accounts. As of each accounting date, the trust assets held in each investment fund offered shall be valued, by the trustee, at fair market value and the investment income and gains or losses for each fund shall be determined. Such investment income and gains or losses shall be allocated proportionately among all account balances on a fund-by-fund basis. The allocation shall be in the proportion that each such account's portion of a given fund bears to the total fund, as of the immediately preceding accounting date.
(G) Employer liability. In no event shall the employer's liability to pay benefits exceed the value of the employee's accounts; the employer shall not be liable for losses, depreciation, or shrinkage in the value of any investment under this plan. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
(A) Vesting schedule.
(1) For employees who terminated employment with the employer prior to April 1, 2002. An employee shall have a nonforfeitable interest in the percentage of his or her employer contribution subaccount, employer FPPA contribution subaccount, and employer transferred contribution subaccount determined pursuant to the following schedule:
| Years of Service | Percentage of Vesting |
|---|---|
Under 3 years |
0% |
3 years or more |
20% |
4 years or more |
40% |
5 years or more |
60% |
6 years or more |
80% |
7 years or more |
100% |
(2) For employees who are employed with the employer on and after April 1, 2002. An employee shall have a nonforfeitable interest in the percentage of his or her employer contribution subaccount, employer FPPA contribution subaccount, and employer transferred contribution subaccount determined pursuant to the following schedule:
| Years of Service | Percentage of Vesting |
|---|---|
Under 1 year |
0% |
1 year or more |
20% |
2 years or more |
40% |
3 years or more |
60% |
4 years or more |
80% |
5 years or more |
100% |
(B) Service after separation. If an employee resumes employment after separation from service, any subsequent period of service shall be disregarded in determining the nonforfeitable interest in his or her employer contribution account accrued prior to separation. Such nonforfeitable interest in the employer contribution account will be transferred to the rehired employee employer contribution subaccount.
(C) Prior service of reemployed individual. If an employee resumes employment after separation from service, the period of service prior to his or her separation shall be included in determining the nonforfeitable interest in his or her employer contribution account accrued after his or her reemployment.
(D) Upon normal retirement age. Notwithstanding subsection (A) above, an employee shall have a nonforfeitable interest in his or her entire employer contribution account, which has not been previously forfeited pursuant to subsection (G) below, if he or she is employed by the employer on or after his or her normal retirement age.
(E) Upon death or disability. Notwithstanding subsection (A) above, an employee shall have a nonforfeitable interest in his or her entire employer contribution account which has not been forfeited previously pursuant to subsection (G) below, if he or she is employed by the employer when he or she becomes disabled or dies.
(F) Transferred account. Employer transferred contributions shall be subject to the vesting schedule in section 2-25-070(A)(2).
(G) Forfeitures. Except as provided in subsection (D) and subsection (E) above, an employee who separates from service prior to obtaining full vesting shall forfeit that percentage of his or her employer contribution account balance which has not vested as of the date of such separation. Such forfeitures shall be used in the manner described in subsection 2-25-050(B).
(H) Employee contributions. Notwithstanding subsection (A) above, an employee shall have a nonforfeitable interest in any employee contributions accounts at all times. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
(A) Loans shall be made available to employees in accordance with the applicable guidelines as contained in the Internal Revenue Code and in conformance with regulations issued by the Department of Labor.
(B) Each loan shall be made upon written application of the participant on a form acceptable to the plan administrator and shall be subject to the approval of the plan administrator. Loans shall meet the following requirements:
(1) Loans shall be available to all employees on a reasonably equivalent basis;
(2) Loans shall not be made available to highly compensated employees, within the meaning of section 414(q) of the Code, in an amount that is greater than the amount made available to other employees;
(3) Loans shall bear a reasonable rate of interest, which is generally interpreted to mean a rate not less than what the employee would pay for a similarly secured loan at a bank or other lending institution (provided that an interest rate in excess of six percent per year which is incurred by a servicemember or the servicemember and the servicemember's spouse jointly before the servicemember enters military service, shall be reduced as required by the Servicemembers Civil Relief Act of 2003);
(4) Loans shall be adequately secured by the employee's vested account balance;
(5) Loans shall be repaid in level installments at least monthly, over a period not extending beyond five years from the date of the loan;
(6) Loans shall not exceed $50,000.00 or 50% of the employee's vested account balance, whichever is less;
(7) If in default, distributions are taxable income and may be subject to a 10% early distribution tax, and the unpaid principal and interest shall be deducted from the employee's account balance; and
(8) Loan repayments shall be suspended as permitted under Code section 414(u).
(C) The pension committee shall establish loan provisions that will meet the following requirements:
(1) The identity of the person or positions authorized to administer the participant loan program;
(2) A procedure for applying for loans;
(3) The basis on which loans will be approved or denied;
(4) Limitations, if any, on the types, amounts, and number of loans offered;
(5) The procedure under the program for determining a reasonable rate of interest;
(6) The types of collateral which may secure a participant loan; and
(7) The events constituting default and the steps that will be taken to preserve plan assets in the event of such default. (Ord. 1208 §2, 1996; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002; Ord. 1898 §8, 2008)
(A) Claim of benefits. An employee or beneficiary shall notify the employer in writing of a claim of benefits under the plan. The employer shall notify the trustee. The trustee shall take such steps as may be necessary to facilitate the payment of benefits to the employee or beneficiary.
(B) Decision and reconsideration. If any claim for benefits is denied by the employer, the employer shall notify the claimant in writing of such denial, setting forth the specific reasons and citing specific provisions of the plan upon which the denial is based. Said notification shall advise the claimant of the reconsideration procedure. The claimant may request reconsideration by the city manager or his or her designee. A request for reconsideration must be made within sixty days after receipt of the notification of denial. The city manager or his or her designee shall notify the claimant of the time and place for a hearing on the reconsideration. The city manager or his or her designee shall decide any claim by determining the facts and applying the provisions of this plan to such facts. The decision of the city manager or his or her designee shall be final, subject only to judicial review. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
2-25-090 Commencement of benefits.
(A) Normal commencement of benefits. The distribution of an employee's accounts shall commence within sixty days after one of the following events occurs, whichever occurs later:
(1) The employee attains age fifty-five; or
(2) The employee separates from service.
(B) Elective commencement of benefits. A participant shall be eligible to receive a distribution of vested benefits if his or her employment with the employer is terminated, for reasons other than death or retirement. Payment will begin in accordance with the participant's affirmative election but not earlier than the termination date of the participant's employment with the employer. Unless a participant affirmatively consents to the distribution, the participant will be deemed to have not made an election to commence benefits.
(C) Rollover to another plan. Notwithstanding any provision of the plan to the contrary that otherwise would limit an employee's distribution election under the plan, an employee may elect, at any time and in the manner prescribed by the committee, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the participant in a direct rollover.
(1) Definitions.
a. Eligible rollover distribution. An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the participant, except that an eligible rollover distribution does not include: (i) any distribution that is one in a series of substantially equal periodic payments, not less frequently than annually, made for the life (or life expectancy) of the distributee or the joint lives or joint life expectancies of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more; (ii) any distribution to the extent the distribution is required under Code section 401(a)(9); (iii) the portion of any distribution that is not includable in gross income (this exclusion does not apply to distributions that are after-tax employee contributions on and after January 1, 2002, to an individual retirement account or annuity described in Code section 408(a) or (b), or to a qualified defined contribution plan described in Code sections 401(a) or 403(a) that agrees to account separately for the transferred amounts, including to account separately for the portion of such distribution which is includable in gross income and the portion of such distribution which is not so includable; (iv) any distribution made upon the hardship of the employee; and (v) any distribution that is expected to total less than $200.00 during a year.
b. Eligible retirement plan: An eligible retirement plan is an individual retirement account described in Code section 408(a), an individual retirement annuity described in Code section 408(b), a qualified trust described in Code section 401(a), an annuity plan described in Code section 403(a), an annuity contract described in Code section 403(b), that accepts the distributee's eligible rollover distribution, or an eligible deferred compensation plan described in Code section 457(b) which is maintained by an eligible employer described in Code section 457(e)(1)(A) which agrees to separately account for amounts transferred into such plan from this plan. This definition of eligible retirement plan also will apply to a distribution made to a surviving spouse or to an alternate payee.
c. Distributee. A distributee includes an employee or former employee. In addition, the employee's or former employee's surviving spouse and the employee's or former employee's spouse or former spouse who is the alternate payee under a qualified domestic relations order are distributees with regard to the interest of the spouse or former spouse. Effective January 1, 2007, solely with respect to an eligible retirement plan which is an individual retirement account described in Code section 408(a) or an individual retirement annuity described in Code section 408(b), a distributee also will include the employee's or former employee's nonspouse beneficiary.
d. Direct rollover. A direct rollover is a payment by the plan to the eligible retirement plan as specified by the distributee.
(2) Procedures. The committee may establish procedures for the distribution of eligible rollover distributions, including any limitations on the amount eligible for a rollover distribution, to the extent permitted by law.
(D) Required distributions.
(1) With respect to distributions under the plan made for calendar years beginning on or after January 1, 2001, the plan will apply the minimum distribution requirements of Code section 401(a)(9) in accordance with the regulations under Code section 401(a)(9) that were proposed on January 17, 2001, notwithstanding any provision of the plan to the contrary. This amendment shall continue in effect until the end of the last calendar year beginning before the effective date of final regulations under Code section 401(a)(9), or such other date as may be specified in guidance by the Internal Revenue Service. An employee's entire vested account must be distributed or begin to be distributed no later than the employee's required beginning date. In general, the employee's required beginning date is the first day of April of the calendar year following the calendar year in which the later of retirement or attainment of age seventy and one-half occurs. If the employee dies after distribution of his or her benefit has begun, the remaining portion of such benefit, if any, will be distributed at least as rapidly as under the method of distribution being used prior to the employee's death. If the employee dies before distribution of his or her interest begins, distribution of the employee's entire benefit shall be completed by December 31 of the calendar year containing the fifth anniversary of the employee's death except to the extent that an election is made to receive distributions in accordance with (1) or (2) as follows: (1) if any portion of the employee's interest is payable to a designated beneficiary, the distributions may be made in the form of an immediate annuity for life of the designated beneficiary or over a period not extending beyond the life expectancy of the beneficiary, and distributions begin not later than December 31 of the calendar year immediately following the calendar year in which the employee died; or (2) if the designated beneficiary is the employee's surviving spouse, the date distributions are required to begin in accordance with (1) above shall not be earlier than December 31 of the calendar year in which the employee would have attained age seventy and one-half. If the employee has not made an election pursuant to this subsection by the time of his or her death, the employee's designated beneficiary must elect the method of distribution no later than the earlier of (a) December 31 of the calendar year in which distributions would be required to begin under this subsection, or (b) December 31 of the calendar year that contains the fifth anniversary of the date of death of the employee. If the surviving spouse dies after the employee, but before payment to the surviving spouse begins, the provisions of this subsection, with the exception of (2) above, shall be applied as if the surviving spouse were the employee. Any amount paid to a child of the employee will be treated as if it had been paid to the surviving spouse if the amount becomes payable to the surviving spouse when the child reaches the age of majority.
(2) Required minimum distributions pursuant to Internal Revenue Code section 401(a)(9).
a. General rules.
1. Effective date. This subsection (D)(2) will apply for purposes of determining required minimum distributions for calendar years beginning with the 2003 calendar year.
2. Precedence. This subsection (D)(2) will take precedence over any inconsistent provisions of the plan. However, nothing in this section will be construed to offer or provide any optional form of distribution not available under the terms of the plan.
3. Requirements of Treasury Regulations incorporated. All distributions required under this section will be determined and made in accordance with the Treasury Regulations under this section 401(a)(9) of the Internal Revenue Code.
4. TEFRA section 242(b)(2) elections. Notwithstanding the other provisions of this section, distributions may be made under a designation made before January 1, 1984, in accordance with section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of the plan that relate to section 242(b)(2) of TEFRA.
b. Time and manner of distribution.
1. Required beginning date. The participant's entire interest will be distributed, or begin to be distributed, to the participant no later than the participant's required beginning date.
2. Death of participant before distributions begin. If the participant dies before distributions begin, the participant's entire interest will be distributed, or begin to be distributed, no later than as follows:
a) If the participant's surviving spouse is the participant's sole designated beneficiary, then, except as provided in subsection 2.f, distributions to the surviving spouse will begin by December 31 of the calendar year immediately following the calendar year in which the participant died, or by December 31 of the calendar year in which the participant would have attained the age of seventy and one-half years, if later.
b) If the participant's surviving spouse is not the participant's sole designated beneficiary, then, except as provided in subsection 2.f, distributions to the designated beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the participant died.
c) If there is no designated beneficiary as of September 30 of the year following the year of the participant's death, the participant's entire interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the participant's death.
d) If the participant's surviving spouse is the participant's sole designated beneficiary and the surviving spouse dies after the participant but before distributions to the surviving spouse begin, subsection (2)b.2., rather than subsection (2)b.2.a), will apply as if the surviving spouse were the participant.
For purposes of this subsection (2)b.2. and section (2)d, unless this subsection (2)b.2.d) applies, distributions are considered to begin on the participant's required beginning date. If this subsection (2)b.2.d) applies, distributions are considered to begin on the date distributions are required to begin to the surviving spouse under this subsection (2)b.2.a).
3. Forms of distribution. Unless the participant's interest is distributed in the form of a single sum on or before the required beginning date, as of the first distribution calendar year distributions will be made in accordance with subsections (2)c and (2)d.
c. Required minimum distributions during participant's lifetime.
1. Amount of required minimum distribution for each distribution calendar year. During the participant's lifetime, the minimum amount that will be distributed for each distribution calendar year is the lesser of:
a) the quotient obtained by dividing the participant's account balance by the distribution period in the Uniform Lifetime Table set forth in section 1.401(a)(9)-9 of the Treasury Regulations, using the participant's age as of the participant's birthday in the distribution calendar year; or
b) If the participant's sole designated beneficiary for the distribution calendar year is the participant's spouse, the quotient obtained by dividing the participant's account balance by the number in the Joint and Last Survivor Table set forth in section 1.401(a)(9)-9 of the Treasury Regulations, using the participant's and spouse's attained ages as of the participant's and spouse's birthdays in the distribution calendar year.
2. Lifetime required minimum distributions continue through the year of participant's death. Required minimum distributions will be determined under this subsection (2)c beginning with the first distribution calendar year and up to and including the distribution calendar year that includes the participant's date of death.
d. Required minimum distributions after participant's death.
1. Death on or after date distributions begin.
a) Participant survived by designated beneficiary. If the participant dies on or after the date distributions begin and there is a designated beneficiary, the minimum amount that will be distributed for each distribution calendar year after the year of the participant's death is the quotient obtained by dividing the participant's account balance by the longer of the remaining life expectancy of the participant or the remaining life expectancy of the participant's designated beneficiary, determined as follows:
1) The participant's remaining life expectancy is calculated using the age of the participant in the year of death, reduced by one for each subsequent year.
2) If the participant's surviving spouse is the participant's sole designated beneficiary, the remaining life expectancy of the surviving spouse is calculated for each distribution calendar year after the year of the participant's death using the surviving spouse's age as of the spouse's birthday in that year. For distribution calendar years after the year of the surviving spouse's death, the remaining life expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse's birthday in the calendar year of the spouse's death, reduced by one for each subsequent calendar year.
3) If the participant's surviving spouse is not the participant's sole designated beneficiary, the designated beneficiary's remaining life expectancy is calculated using the age of the beneficiary in the year following the year of the participant's death, reduced by one for each subsequent year.
b) No designated beneficiary. If the participant dies on or after the date distributions begin and there is no designated beneficiary as of September 30 of the year after the year of the participant's death, the minimum amount that will be distributed for each distribution calendar year after the year of the participant's death is the quotient obtained by dividing the participant's account balance by the participant's remaining life expectancy calculated using the age of the participant in the year of death, reduced by one for each subsequent year.
2. Death before date distributions begin.
a) Participant survived by designated beneficiary. Except as provided in subparagraph (2)f, if the participant dies before the date distributions begin and there is a designated beneficiary, the minimum amount that will be distributed for each distribution calendar year after the year of the participant's death is the quotient obtained by dividing the participant's account balance by the remaining life expectancy of the participant's designated beneficiary, determined as provided in subsection (2)d.1.
b) No designated beneficiary. If the participant dies before the date distributions begin and there is no designated beneficiary as of September 30 of the year following the year of the participant's death, distribution of the participant's entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the participant's death.
c) Death of surviving spouse before distributions to surviving spouse are required to begin. If the participant dies before the date distributions begin, the participant's surviving spouse is the participant's sole designated beneficiary, and the surviving spouse dies before distributions are required to begin to the surviving spouse under subsection (2)b.2.a), subsection (2)d.2. will apply as if the surviving spouse were the participant.
e. Definitions.
1. Designated beneficiary. The individual who is designated as the beneficiary under section 2-25-030(B), B.M.C., and is the designated beneficiary under section 401(a)(9) of the Internal Revenue Code and section 1.401(a)(9)-1, Q&A-4, of the Treasury Regulations.
2. Distribution calendar year. A calendar year for which a minimum distribution is required. For distributions beginning before the participant's death, the first distribution calendar year is the calendar year immediately preceding the calendar year which contains the participant's required beginning date. For distributions beginning after the participant's death, the first distribution calendar year is the calendar year in which distributions are required to begin under subsection (2)b.2. The required minimum distribution for the participant's first distribution calendar year will be made on or before the participant's required beginning date. The required minimum distribution for other distribution calendar years, including the required minimum distribution for the distribution calendar year in which the participant's required beginning date occurs, will be made on or before December 31 of that distribution calendar year.
3. Life expectancy. Life expectancy as computed by use of the Single Life Table in section 1.401(a)(9)-9 of the Treasury Regulations.
4. Participant's account balance. The account balance as of the last valuation date in the calendar year immediately preceding the distribution calendar year (valuation calendar year) increased by the amount of any contributions made and allocated or forfeitures allocated to the account balance as of dates in the valuation calendar year after the valuation date and decreased by distributions made in the valuation calendar year after the valuation date. The account balance for the valuation calendar year includes any amounts rolled over or transferred to the plan either in the valuation calendar year or in the distribution calendar year if distributed or transferred in the valuation calendar year.
5. Required beginning date. The date specified in section 2-25-090(D).
f. Elections.
1. Election to apply 5-year rule to distributions to designated beneficiaries. If the participant dies before distributions begin and there is a designated beneficiary, distribution to the designated beneficiary is not required to begin by the date specified in subsection (2)b.2., but the participant's entire interest will be distributed to the designated beneficiary by December 31 of the calendar year containing the fifth anniversary of the participant's death. If the participant's surviving spouse is the participant's sole designated beneficiary and the surviving spouse dies after the participant but before distributions to either the participant or the surviving spouse begin, this election will apply as if the surviving spouse were the participant. This election will apply to all distributions.
2. Election to allow participants or beneficiaries to elect 5-year rule. Participants or beneficiaries may elect on an individual basis whether the 5-year rule or the life expectancy rule in subsections (2)b.2. and (2)d.2., applies to distributions after the death of a participant who has a designated beneficiary. The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under subsection (2)b.2., or by September 30 of the calendar year which contains the fifth anniversary of the participant's (or, if applicable, surviving spouse's) death. If neither the participant nor beneficiary makes an election under this paragraph, distributions will be made in accordance with subsection (2)b.2. and (2)d.2. and, if applicable, the elections in subsection (2)f.
3. Election to allow designated beneficiary receiving distributions under the 5-year rule to elect life expectancy distributions. A designated beneficiary who is receiving payments under the 5-year rule may make a new election to receive payments under the life expectancy rule until December 31, 2003, provided that all amounts that would have been required to be distributed under the life expectancy rule for all distribution calendar years before 2004 are distributed by the earlier of December 31, 2003, or the end of the 5-year period.
(E) De minimis accounts.
Notwithstanding the foregoing in this section, an employee who separates from service and who has a combined nonforfeitable interest of $5,000.00 or less (effective January 1, 2002, this amount can be determined without regard to any rollover contributions made to the plan) in all of his or her accounts, shall be paid his or her lump sum value within sixty days after the separation from service. To the extent required by law, payment may be made to an individual retirement account.
Effective January 1, 2006, in the event of a mandatory distribution greater than $1,000.00 as described in section 401(a)(31)(B) of the Internal Revenue Code, if the employee does not elect to have such distribution paid directly to an eligible retirement plan specified by the participant in a direct rollover or to receive the distribution directly in accordance with sections 2-25-090 and 2-25-110, B.M.C., then the committee will pay the distribution in a direct rollover to an individual retirement plan designated by the committee.
(F) Withdrawal of voluntary contributions. An employee may upon written request withdraw a part of or the full amount of his or her voluntary contribution account. Such withdrawals may be made at any time, provided that no more than two such withdrawals may be made during any plan year.
(G) Withdrawal of rollover contributions. An employee may upon written request withdraw a part of or the full amount of his or her rollover contribution account. Such withdrawals may be made at any time.
(H) Transfer of benefits to the money purchase plan for general employees. If the employee was a participant in this plan and, due to a transfer of employment, becomes eligible to participate in the money purchase plan for general employees, any loans made under this plan must be transferred to the money purchase plan for general employees. In addition, the employee may elect, in a form acceptable to the employer, to transfer the remainder of his or her interest in the plan to the money purchase plan for general employees. The interest transferred will include both vested and unvested account balances.
(I) Withdrawal after attainment of normal retirement age. An employee may, upon written request, withdraw a part of or the full amount of his or her accounts at any time after attainment of normal retirement age. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002; Ord. 1758 §1, 2003; Ord. 1820 §§3—5, 2005; Ord. 1898 §§9, 10, 2008)
(A) Post-retirement death benefits. If an employee dies and distribution of his or her account balances has begun, the remaining portion of his or her account balances, if any, will be distributed at least as rapidly as under the method of distribution being used as of the date of the employee's death.
(B) Preretirement death benefits. If an employee dies before distribution of his or her account balances has begun, the entire interest of the employee will be distributed by December 31 of the calendar year containing the fifth anniversary of the employee's death, except to the extent that an election is made to receive distributions in accordance with subparagraphs (1) or (2) below:
(1) If any portion of the employee's account balances is payable to a designated beneficiary, if such portion will be distributed over the life of the designated beneficiary (or over a period not extending beyond the life expectancy of the beneficiary), and if such distributions will begin not later than December 31 of the calendar year immediately following the calendar year in which the employee died;
(2) If the designated beneficiary is the surviving spouse of the employee, the date on which the distributions are required to begin [in accordance with subparagraph (1) above] shall not be earlier than December 31 of the calendar year in which the employee would have attained age seventy and one-half. If the employee has not made an election pursuant to this subsection by the time of his or her death, the employee's designated beneficiary must elect the method of distribution no later than the earlier of (a) December 31 of the calendar year in which distributions would be required to begin under this subsection, or (b) December 31 of the calendar year that contains the fifth anniversary of the date of the death of the employee. If the employee has no designated beneficiary, or if the designated beneficiary does not elect a method of distribution, distribution of the employee's entire interest must be completed by December 31 of the calendar year containing the fifth anniversary of the employee's death. If the surviving spouse dies after the employee, but before payments to the surviving spouse begin, the provisions of this subsection, with the exception of (b) above, shall be applied as if the surviving spouse were the employee. Any amount paid to a child of the employee will be treated as if it had been paid to the surviving spouse if the amount becomes payable to the surviving spouse when the child reaches the age of majority. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
2-25-110 Distribution of benefits.
(A) An employee may revocably elect to have his or her accounts distributed in any one of the following modes:
(1) Equal payments. Equal monthly, quarterly, semiannual, or annual payments in an amount chosen by the employee.
(2) Lump sum. A lump sum payment.
(3) Other. Any other sequence of payments requested by the employee and agreed to by the trustee and the employer.
(B) Election of mode. An employee's election of a payment option must be made at least thirty days before the payment of benefits is to commence. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
2-25-120 Plan amendment and termination.
(A) Amendment and termination. The plan may be amended by city council with the approval of at least sixty-five percent of active employees. No amendment may be adopted which would adversely affect the benefits of retired employees. Termination of the plan shall be effectuated in the same method as an amendment; provided, however, that the plan shall not be terminated unless an alternative plan is offered contemporaneously, which fulfills the requirements of state law for such plans.
(B) Termination. Upon plan termination, all account balances shall be valued at their fair market value and the employee's right to his or her employer contribution account shall be one hundred percent vested and nonforfeitable. Such amount and any other amounts held in the employee's other accounts shall be maintained for the employee until paid pursuant to the terms of the plan. Any amounts held in the suspense account, after any allocations required for the plan year prior to the effective date of plan termination, shall be paid to the employer's general fund. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
2-25-130 Administration of the plan.
(A) Pension committee.
(1) There shall be a pension committee consisting of five members:
a. The city manager or his or her designee,
b. The director of human resources or his or her designee, and
c. Three employee members, who shall be elected by majority vote by the active employees for three-year terms to commence on January 1, provided that, in order that the terms be staggered, the initial term of the employee member who receives the fewest votes shall be one year, and the initial term of the employee member who receives the second fewest votes shall be two years.
(2) One person shall be elected chairman of the committee each year by majority vote of the committee members.
(3) The pension committee shall have the following powers and duties;
a. To review the responsiveness and performance of the trustee and make recommendations to the employer;
b. To review such reports and statements as may be prepared in connection with the plan;
c. To make recommendations to the employer regarding:
1. Selection of a trustee,
2. Employment of actuaries, accountants, and other professionals in connection with the plan,
3. Investment options to be offered, and
4. Amendment to or termination of the plan.
(B) Powers and duties of the employer. The employer shall have the authority to make all discretionary decisions affecting the rights or benefits of employees which may be required in the administration of the plan, to arrange for the administration and investment of the plan, to determine the investment options to be offered to employees and to take such other action as may be necessary or convenient to administer the terms of this chapter.
(C) Powers and duties of the trustee. The trustee, as agent for the employer, shall perform administrative functions in connection with the plan, including maintenance of accounts, the provision of periodic reports of the state of each account and the disbursement of benefits on behalf of the employer in accordance with the provisions of this plan.
(D) Protection of the employer. The employer shall not be liable for the acts or omissions of the trustee.
(E) Protection of the trustee. The trustee may rely upon any certificate, notice, or direction signed by the city manager or his or her designee.
(F) Resignation or removal of trustee. The trustee may resign at any time effective upon sixty days' prior written notice to the employer. The trustee may be removed by the employer at any time upon written notice to the trustee. Upon the resignation or removal of the trustee, the employer may, if it so elects, appoint a successor trustee having such powers and duties as may be agreed upon by the employer and any such trustee; otherwise, the employer shall assume the powers and duties of the former trustee, and any trust assets held by the trustee shall be returned to the employer. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
2-25-140 Miscellaneous provisions.
(A) Nonguarantee of employment. Nothing contained in this plan shall be construed as a contract of employment between the employer and any employee, or as a right of an employee to be continued in the employment of the employer, as a limitation of right of the employer to discharge any of its employees, with or without cause.
(B) Rights to trust assets. No employee or beneficiary shall have any right to, or interest in, any assets of the trust upon termination of his or her employment or otherwise, except as provided from time to time under this plan, and then only to the extent of the benefits payable under the plan to such employee or beneficiary out of the assets of the trust. All payments of benefits as provided for in this plan shall be made solely out of the assets of the trust, and none of the fiduciaries shall be liable therefor in any manner.
(C) Nonalienation of benefits. Benefits payable under this plan shall not be subject in any manner to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, charge, garnishment, execution, or levy of any kind, either voluntary or involuntary, prior to actually being received by the person entitled to the benefit under the terms of the plan; and any attempt to anticipate, alienate, sell, transfer, assign, pledge, encumber, charge, or otherwise dispose of any right to benefits payable hereunder shall be void. The trust shall not in any manner be liable for, or subject to, the debts, contracts, liabilities, engagements, or torts of any person entitled to benefits hereunder. Notwithstanding the above, amounts may be paid from an employee's accounts pursuant to a court order requiring deductions from an employee's benefit payments hereunder, but only if such deductions are for alimony, child support, or property settlement, and only if the employee's benefit payments have commenced under the terms of the plan.
(D) Nonforfeitability of benefits. Subject only to the specific provisions of this plan, nothing shall be deemed to divest an employee of his or her right to the nonforfeitable interest to which he or she becomes entitled in accordance with the provisions of the plan.
(E) Qualified domestic relations orders. Subsection (C) above shall also apply to the creation, assignment, or recognition of a right to any benefit payable with respect to a participant pursuant to a domestic relations order, unless such order is determined to be a qualified domestic relations order, as defined in section 14-10-113(6), C.R.S. The pension committee may adopt rules or procedures governing the implementation of a domestic relations order. Such rules or procedures may include the requirement that the parties and court may use a standardized domestic relations order form provided by the pension committee. Compliance with the provisions of section 14-10-113(6), C.R.S., by a public employee retirement plan shall not subject the plan to any portion of the Employee Retirement Income Security Act of 1974. No payments will commence prior to the date payments are permitted to commence under this plan.
(F) Incompetency of payee. In the event any benefit is payable to a minor or incompetent, to a person otherwise under legal disability, or to a person who, in the sole judgment of the employer, is by reason of advanced age, illness, or other physical or mental incapacity incapable of handling the disposition of his or her property, the employer may apply the whole or any part of such benefit directly to the care, comfort, maintenance, support, education, or use of such person or pay or distribute the whole of any part of such benefit to:
(1) The parent of such person;
(2) The guardian, committee, or other legal representative, wherever appointed, of such person;
(3) The person with whom such person resides;
(4) Any person having the care and control of such person; or
(5) Such person personally.
The receipt of the person to whom any such payment or distribution is so made shall be full and complete discharge therefor.
(G) Inability to locate payee. Anything to the contrary herein notwithstanding, if the employer is unable, after reasonable effort, to locate any employee or beneficiary to whom an amount is payable hereunder, such amount shall be forfeited and held in the trust for application against the next succeeding employer contribution or contributions required to be made hereunder. Notwithstanding the foregoing, however, such amount shall be reinstated, by means of an additional employer contribution, if and when a claim for the forfeited amount is subsequently made by the employee or beneficiary or if the employer receives proof of death of such person, satisfactory to the employer. Any benefits lost by reason of escheat under applicable state law shall be considered forfeited and shall not be reinstated.
(H) Mergers, consolidations, and transfer of assets. The plan shall not be merged into or consolidated with any other plan, other than a plan which amends and restates this plan, nor shall any of its assets or liabilities be transferred into any such other plan, unless each employee would, if the plan then terminated, receive a benefit immediately after the merger, consolidation, or transfer that is equal to or greater than the benefit he or she would have been entitled to receive immediately before the merger, consolidation, or transfer (if the plan had then terminated).
(I) Employer records. Records of the employer as to an employee's period of service, termination of service and the reason therefor, leaves of absence, reemployment, earnings, and compensation will be presumed to be correct.
(J) Uniformed Services Employment and Reemployment Rights Act. Notwithstanding any provision of the plan to the contrary, contributions, benefits, and service credit with respect to Uniformed Services of the United States will be provided in accordance with Code section 414(u). (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
The plan shall be construed under the laws of the state and is established with the intent that it meets the requirements as a money purchase plan under section 401(a) of the Code. The provisions of this plan shall be interpreted whenever possible in conformity with the requirements of the Code. (Ord. 745 §1(part), 1987; Ord. 1507 §1, 2000; Ord. 1668 §1, 2002)
City and County of Broomfield Employees' Medical Care Expense Plan
2-26-010 Establishment of trust fund.
There is created and established the City and County of Broomfield Employees' Medical Care Expense Fund, hereinafter referred to as "the fund," for the purpose of funding the City and County of Broomfield Employees' Medical Care Expense Plan, hereinafter referred to as "the plan." Copies of the plan document are available from the city clerk and the human resources department. The fund was created and established as of January 1, 1982. (Ord. 465 §4, 1981; Ord. 1704 §1, 2003)
2-26-015 Administration; city manager.
The city and county manager shall be responsible for the effective administration of this plan and may delegate such functions as he or she deems necessary. The city and county manager, or designee thereof, may establish, adopt, amend, or rescind the plan document consistent with the applicable provisions of the Charter, ordinances, resolutions, and other applicable laws. (Ord. 1704 §1, 2003)
2-26-020 Sources and amounts of contributions to the fund.
(A) The city will contribute to the fund in accordance with the current city budget.
(B) In addition, the fund shall consist of any monies or property that may be given or donated thereto by any person for the purposes for which the fund is created. (Ord. 465 §4, 1981; Ord. 682 §1, 1986; Ord. 1704 §1, 2003)
2-26-030 Creation of the board of trustees.
There is hereby created a board of trustees, to have the powers and duties hereinafter set forth. No member of the board of trustees shall be compensated for his or her services as a trustee, but shall be reimbursed for all reasonable and necessary expenses which may be incurred in the performance of his or her duties to the extent there are monies available for that purpose. (Ord. 465 §4, 1981; Ord. 1704 §1, 2003)
2-26-040 Number and selection of trustees.
The board of trustees shall consist of five members as follows:
(A) One council member shall be appointed by and serve at the pleasure of the city council. City council may also appoint one council member as an alternate member. If the regular city council member is absent from any meeting of the board, the alternate member may serve in such member's place with all the powers and duties of the absent member.
(B) The director of human resources or designee thereof.
(C) The director of finance or designee thereof.
(D) Two employee representatives to be appointed by and serve at the pleasure of the current employees' review committee. (Ord. 682 §2, 1986; Ord. 875 §1, 1990; Ord. 1704 §1, 2003)
2-26-050 Powers and duties of the trustees.
The board of trustees shall have such powers and duties as may be necessary to accomplish the purposes of the plan and for which the fund is created, specifically including the following powers and duties:
(A) To construe and interpret the plan and decide all questions arising thereunder.
(B) To employ a plan administrator by contract to administer the plan and pay claims thereunder subject to appeal to the board of trustees of any decision by the plan administrator. If the board of trustees does not so employ a plan administrator, it may exercise the powers of the plan administrator directly.
(C) To pay from the fund all expenses of the administration of the plan, including but not limited to, expenses for legal, administrative, insurance, bond, actuarial, and accounting services.
(D) To prescribe procedures not inconsistent with the plan for filing and payment of claims.
(E) To provide for and decide appeals and hearings to and before the board of trustees of any decision of the administrator or of the board of trustees.
(F) To require from the city and eligible individuals such information as may be necessary for the proper administration of the plan.
(G) To delegate to one or more of the members of the board of trustees the right to act on its behalf in all matters connected with the administration of the plan.
(H) To adopt rules, regulations, or bylaws as deemed necessary for the proper administration of the plan and for their meetings.
(I) To appoint a chairperson from among its members.
(J) To meet as necessary to conduct its business.
(K) To recommend modifications to the plan including funding requirements and plan design changes.
(L) To take any action authorized hereunder without holding a meeting, if such action is set forth in a written resolution adopted over the signature of all trustees. (Ord. 465 §4, 1981; Ord. 540 §1, 1984; Ord. 1704 §1, 2003)
2-26-060 Limitations on powers of trustees.
The board of trustees shall have no power to add to, subtract from, or modify any of the terms of the plan, or to change or add to the benefits provided by the plan. (Ord. 465 §4, 1981; Ord. 1704 §1, 2003)
2-26-070 Liability of trustees.
The trustees shall be subject to the defense of public employees and payment of judgments or settlements against public employees as set forth in section 24-10-110, C.R.S. (Ord. 465 §4, 1981; Ord. 1704 §1, 2003)
The trustees shall purchase and pay for out of the fund a bond, either in individual, schedule, or blanket form, applicable to all of the trustees and their successors. Such a bond shall provide protection to the trust against loss by reason of any fraud or dishonesty on the part of any of the trustees or any other persons administering the plan. The amount of said bond shall not be less than one hundred percent of the amount of the fund. (Ord. 465 §4, 1981; Ord. 1704 §1, 2003)
2-26-090 Trustees; fiduciary insurance.
Fiduciary insurance may be purchased by the trustees to protect the plan, the fund and the trustees from loss or liability resulting from any loss of fund assets. (Ord. 465 §4, 1981; Ord. 1704 §1, 2003)
2-26-100 Accounts and records.
(A) The board of trustees and any plan administrator employed by them shall keep true and accurate books and records of all transactions involving the plan or the fund.
(B) The board of trustees shall prepare an annual financial report showing a summary of revenues and expenditures during the preceding year and such other data as the trustees may determine. Copies of this report shall be presented to the city council and the city manager and shall be available for public inspection at the office of the city clerk and at the human resources department. (Ord. 465 §4, 1981; Ord. 1704 §1, 2003)
No employee shall have any right to, or interest in, any assets of the fund, except as provided in the plan. Neither the city nor the trustees shall be liable to any employee or eligible individual except for benefits in accordance with the plan. (Ord. 465 §4, 1981; Ord. 1704 §1, 2003)
The city reserves the right to make any amendment to this chapter which does not permit reversion of any assets of the fund to the city, except as provided in section 2-26-130, and which does not cause such assets to be used for, or diverted to any purpose other than payment of medical and related expenses of employees. (Ord. 465 §4, 1981; Ord. 1704 §1, 2003)
The city may, at any time, terminate the plan or repeal this chapter, and benefits thereafter shall be payable only to the extent set forth in the plan. After payment of outstanding claims and liabilities, the assets of the fund shall be allocated toward provision of medical and related benefits for employees in accordance with such plan or policy as may be adopted; or in the event no such plan or policy is adopted such assets shall revert to the city's general fund. (Ord. 465 §4, 1981; Ord. 1704 §1, 2003)
Municipal Court
As used in this chapter, the following terms shall have the following meanings:
(A) Municipal court means a qualified municipal court of record authorized to hear and try all cases involving alleged violations of the Broomfield ordinances.
(B) Municipal judge means a judicial officer empowered to hear and try all cases under the jurisdiction of the municipal court.
(C) Presiding judge. Whenever authority is given to, or duties imposed upon the presiding judge by the ordinance codified in this chapter or any amendments thereto, such duties and powers shall be those of the municipal judge whenever no additional judges have been appointed. (Ord. 245 §1, 1975)
2-28-020 Established; statutory authority.
A municipal court in and for the city is hereby created and established pursuant to and governed by the provisions of sections 13-10-103 through 13-10-125, C.R.S. The municipal court shall be a qualified municipal court of record, and a verbatim record of the proceedings and evidence of trials therein shall be kept by such electronic devices as may be approved by the municipal judge. (Ord. 245 §2, 1975)
2-28-030 Judge; appointment; term; qualifications; compensation.
(A) Appointment; term. The municipal court shall be presided over by a municipal judge, appointed by the city council at the first regular meeting thereof for a term of two years, and until a successor is duly appointed and qualified.
(B) Qualifications. The municipal judge shall be an attorney at law regularly licensed to practice law in this state and, if practical, a resident and qualified elector of the city.
(C) Compensation. The municipal judge shall receive an annual salary set by the city council and payable as are other salaries of municipal employees. He or she shall not receive any fees or other compensation for his or her services as municipal judge. (Ord. 245 §3, 1975)
2-28-040 Judge; oath required.
Before entering upon the duties of his or her office, the municipal judge shall take and subscribe before the mayor, or a judge of a court of record, and file with the city council an oath or affirmation that he or she will support the Constitution of the United States and of the State of Colorado, and the Charter and ordinances of the city, and will faithfully perform the duties of his or her office. (Ord. 245 §4, 1975)
2-28-050 Judge; powers and duties generally.
(A) The municipal judge shall have all judicial powers relating to the operation of the municipal court, subject to any rules of procedure governing the operation and conduct of municipal courts promulgated by the Colorado Supreme Court. The presiding municipal judge of any municipal court has authority to issue local rules of procedure consistent with any rules of procedure adopted by the Colorado Supreme Court.
(B) The judicial powers of any municipal judge shall include the power to enforce subpoenas issued by any board, commission, hearing officer, or other body or officer of the municipality authorized by law or by ordinance to issue subpoenas. (Ord. 245 §5, 1975; Ord. 1705 §2, 2003)
2-28-060 Judge; additional; appointment when.
The city council may appoint additional municipal judges from time to time as may be needed to transact the business of the court or to preside in the absence, sickness, or inability of the presiding judge. (Ord. 245 §6, 1975)
Any municipal judge may be removed by the city council for cause, pursuant to section 10.2 of the Charter. (Ord. 245 §7, 1975)
2-28-080 Jurisdiction, powers and procedures.
(A) The municipal court shall have original jurisdiction of all cases arising under the ordinances of the city, with full power to punish violators thereof by the imposition of such fines and penalties as are prescribed by ordinance or court rule.
(B) The procedures of the court shall be in accordance with the Municipal Court Rules of Procedure as promulgated by the Colorado Supreme Court, and such local rules as shall be prescribed by the presiding municipal judge. (Ord. 245 §9, 1975)
2-28-090 Sessions; requirements generally.
(A) There shall be regular sessions of the court for the trial of cases. The municipal judge may hold a special session of court at any time.
(B) All sessions shall be open to the public. Where the nature of the case is such that it would be in the best interest of justice to exclude persons not directly connected with the proceeding, the municipal judge may order that the courtroom be cleared.
(C) There shall be no sessions of the court nor judicial business transacted on those legal holidays observed by the city. Regular sessions may be held and judicial business transacted on other legal holidays observed by the State of Colorado. (Ord. 245 §10, 1975; Ord. 893 §1, 1991)
2-28-100 Administrative duties of judge.
(A) Preparation of writs. The municipal judge shall be responsible for preparing all writs and other papers pertaining to the business of the court.
(B) Oaths and affirmations. The municipal judge shall have power to administer oaths and affirmations in all municipal matters in the municipal court. (Ord. 245 §11, 1975)
(A) The costs and fees which shall be assessed in the municipal court are as follows:
Court costs, upon entry of a plea of guilty or no contest or conviction at trial |
$20.00 |
Courtesy bond fee, for each bond posted on warrants from another jurisdiction |
10.00 |
Deferred judgment and sentence fee, upon the granting of a motion for deferred |
75.00 |
Failure to appear costs, for failure to appear for a court appearance, prior to |
$10.00 |
Short check charge, for any check returned for insufficient funds or account closed |
25.00 |
Show cause fee, for scheduling a hearing for failure to comply with an order of |
20.00 |
Warrant costs, upon issuance of an arrest warrant |
50.00 |
Witness fee, for any subpoenaed witness |
3.00 |
(B) In addition to any other fines or costs assessed pursuant to subsection (A) above, the municipal judge shall assess a surcharge in the amount of ten percent of the total fines assessed against every defendant who is found guilty, pleads guilty, or pleads no contest to any violation of the municipal code, other than parking violations. The municipal judge, in his or her sole discretion, may order that any amount owed is payable to the municipal court at a designated later date or at designated periodic intervals in equal monthly installments and may assess an additional fee for such payment plan. If the defendant fails to pay any such monthly installments or later payment, the entire balance of all fines or costs shall be immediately due and payable by the defendant. The municipal judge, upon receipt of a report of any failure to pay a fine under this section, may issue a warrant for the defendant's arrest and may impose such additional penalties as provided in chapter 1-12, B.M.C.
(C) Juror and jury fees shall be as provided in the Colorado Municipal Court Rules of Procedure, Rule 223.
(D) If a private citizen who swears out a complaint against another (requiring him or her to appear in court to answer charges) fails to appear for the trial of the action, or to prosecute, the action may be dismissed and all costs incurred by the city may be assessed against the complainant. (Ord. 879 §1, 1990; Ord. 926 §1, 1992; Ord. 930 §1, 1992; Ord. 1184 §1, 1996; Ord. 1804 §1, 2005)
Appeals may be taken by any defendant from any judgment of the municipal court within thirty days after entry of the judgment. Appeals shall be taken as provided by the laws of the State of Colorado. (Ord. 245 §13, 1975; Ord. 1870 §1, 2007)
(A) A municipal judge has the authority to issue a protective order against any person charged with or convicted of a municipal offense as a condition of arraignment or as part of the person's sentence.
(1) For a person charged: Such order shall remain in effect from the time that the person is given an advisal of rights at arraignment or the first court appearance before the municipal judge until final disposition of the case or until further order of the municipal judge. Such order shall restrain the person charged from harassing, molesting, intimidating, retaliating against, tampering with, or contacting directly or indirectly any witness to or victim of the municipal offense charged.
(2) For a person convicted: Such order shall remain in effect as determined by the municipal judge, not to exceed one year, and may be a part of any sentence imposed by the municipal judge. Such order shall restrain the defendant from harassing, molesting, intimidating, retaliating against, or tampering with, or contacting directly or indirectly any witness to or victim of the acts for which the defendant was convicted.
(3) The person charged or convicted shall be personally served with the order or shall otherwise have actual knowledge of the contents of any such order by judicial advisement of the contents of the order and the court providing a copy of such order to the person charged or convicted.
(B) It shall be unlawful for any person to violate a protective order issued pursuant to subsection 2-28-130(A). Violation of a protective order constitutes a separate criminal offense, punishable by chapter 1-12, B.M.C.
(1) Any sentence imposed for a violation of subsection 2-28-130(B) shall run consecutively and not concurrently with any sentence imposed for any crime which gave rise to the issuing of the order.
(2) The municipal judge may continue, dismiss or modify any existing order issued pursuant to subsection 2-28-130(A). (Ord. 1866 §1, 2007)
(A) As used in this section, juvenile has the same meaning as in section 19-1-103(18), C.R.S.
(B) The municipal judge, upon the conviction of a juvenile for any violation of any provision of the code or any other ordinance, other than a violation of any of the provisions of Title 10, "Vehicles and Traffic," of the Broomfield Municipal Code may, if the evidence warrants, place the juvenile on probation and as one condition of said probation, order the juvenile to attend a counseling program, to be supervised by the court. The municipal judge shall have the authority to designate or establish programs to be administered under his authority for the purpose of assisting and counseling juveniles convicted of violating any provision of this code or any other municipal ordinance.
(C) Court records of proceedings concerning a juvenile charged with violation of the Broomfield Municipal Code or any other ordinance, other than Title 10, "Vehicles and Traffic," shall be identified as juvenile records and shall be open to inspection without a court order as allowed by the Colorado Children's Code, Title 19, C.R.S. A juvenile probation officer's records and all other reports of social and clinical studies, whether or not part of the court file, shall not be open to inspection except as allowed by the Colorado Children's Code, Title 19, C.R.S.
(D) The municipal judge may order the general public to be excluded from any hearing, trial or other proceeding involving a juvenile charged with any violation of the Broomfield Municipal Code, or any other ordinance, other than Title 10, "Vehicles and Traffic," on its own motion or the motion of any party and if the interest of the juvenile so requires, and in such case only such persons shall be admitted, including persons whom the parents, guardian, or legal custodian wish to be present, as have a direct interest in the case or in the proceeding before the court.
(E) Upon the request of the municipal court, the city and count attorney's office, or the defendant, the clerk of the municipal court shall issue a subpoena for the appearance, at any and all stages of the court's proceedings, of the parent, guardian, or legal custodian of any juvenile under eighteen years of age who is charged with a municipal offense.
(F) The municipal court shall relinquish jurisdiction over any juvenile upon an order for such relinquishment duly entered by a District or Juvenile Court of the State of Colorado having jurisdiction over such juvenile; as evidenced by a certified copy of such order filed with the municipal court.
(G) Parental responsibility. In addition to any of the provisions specified in this section, any sentence imposed pursuant to this section may require the juvenile's parent, guardian, or legal custodian to perform certain acts, so long as the parent, guardian, or legal custodian is a party to the proceedings, and the parent, guardian, or legal custodian has received notice of the hearing. Any such requirements and sanctions shall be in addition to penalties already provided for in chapter 1-12, Broomfield Municipal Code. The court may require:
(1) The juvenile or both the juvenile and his or her parent, guardian, or legal custodian to perform volunteer service in the community designed to contribute to the rehabilitation of the juvenile or to contribute to the ability of the parent, guardian, or legal custodian to provide proper parental care and supervision of the juvenile;
(2) The parent, guardian or legal custodian of a juvenile or both the parent, guardian, or legal custodian and the juvenile to attend a parental responsibility training program. The court may make reasonable orders requiring proof of completion of such training course within a certain time period.
(3) The juvenile or both the juvenile and his or her parent, guardian or legal custodian may be ordered to perform services for the victim, designed to contribute to the rehabilitation of the juvenile, if the victim consents in writing to such services. However, the value of the services required to be rendered by the parent, guardian, or legal custo