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2006M54-TMRS 06-M-54 ORDINANCE NO. TMRS-Dep USC T CPI R TEXAS MUNICIPAL RETIREMENT SYSTEM AN ORDINANCE AUTHORIZING AND ALLOWING, UNDER THE ACT GOVERNING THE TEXAS MUNICIPAL RETIREMENT SYSTEM, "UPDATED SERVICE CREDITS" IN SAID SYSTEM ON AN ANNUAL BASIS FOR SERVICE PERFORMED BY QUALIFYING MEMBERS OF SUCH SYSTEM WHO AT THE EFFECTIVE DATE OF THE ALLOWANCE ARE IN THE EMPLOYMENT OF THE CITY OF SCHERTZ; PROVIDING FOR INCREASED PRIOR AND CURRENT SERVICE ANNUITIES FOR RETIREES AND BENEFICIARIES OF DECEASED RETIREES OF THE CITY; TO INCREASE THE RATE OF DEPOSITS TO THE TEXAS MUNICIPAL RETIREMENT SYSTEM BY THE EMPLOYEES OF THE CITY; AND ESTABLISHING AN EFFECTIVE DATE FOR THE ORDINANCE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS: Section 1. Authorization of Updated Service Credits. (a) On the terms and conditions set out in Sections 853.401 through 853.404 of Subtitle G of Title 8, Government Code, as amended (hereinafter referred to as the "TMRS ACT"), each member of the Texas Municipal Retirement System (hereinafter referred to as the "System") who has current service credit or prior service credit in the System in force and effect on the 1 st day of January of the calendar year preceding such allowance, by reason of service in the employment of the City, and on such date had at least 36 months of credited service with the System, shall be and is hereby allowed "Updated Service Credit" (as that term is defined in subsection (d) of Section 853.402 of the TMRS Act). (b) On the terms and conditions set out in Section 853.601 of the TMRS Act, any member of the System who is eligible for Updated Service Credits on the basis of service with this City, who has unforfeited credit for prior service and/or current service with another participating municipality or municipalities by reason of previous service, and was a contributing member on the 1 st day of January of the calendar year preceding such allowance, shall be credited with Updated Service Credits pursuant to, calculated in accordance with, and subject to adjustment as set forth in said Section 853.601, both as to the initial grant hereunder and all future grants under this ordinance. (c) The Updated Service' Credit hereby allowed and provided for shall be 100% of the "base Updated Service Credit" of the member (calculated as provided in subsection (c) of Section 853.402 of the TMRS Act). . (d) Each Updated Service Credit allowed hereunder' shall replace any Updated Service Credit, prior service credit, special prior service credit, or antecedent service credit previously authorized for part of the same service. (e) In accordance with the provisions of subsection (d) of Section 853.401 of the TMRS Act, the deposits required to be made to the System by employees of the several participating departments on account of current service shall be calculated from and after the effective date of this ordinance on the full amount of such person's compensation as an employee of the City. Page 2. Section 2. Increase in Retirement Annuities. (a) On terms and conditions set out in Section 854.203 of the TMRS Act, the City hereby elects to allow and to provide for payment of the increases below stated in monthly benefits payable by the System to retired employees and to beneficiaries of deceased employees of the City under current service annuities and prior service annuities arising from service by such employees to the City. An annuity increased under this Section replaces any annuity or increased annuity previously granted to the same person. (b) The amount of the annuity increase under this Section is computed as the sum of the prior service and current service annuities on the effective date of retirement of the person on whose service the annuities are based, multiplied by 70% of the percentage change in Consumer Price Index for All Urban Consumers, from December of the year immediately preceding the effective date of the person's retirement to the December that is 13 months before the effective date of this Section. (c) An increase in an annuity that was reduced because of an option selection is reducible in the same proportion and in the same manner that the original annuity was reduced. (d) If a computation hereunder does not result in an increase in the amount of an annuity, the amount of the annuity will not be changed hereunder. (e) The amo,unt by which an increase under this Section exceeds all previously granted increases to an annuitant is an obligation of the City and of its account in the municipality accumulation fund of the System. Section 3. Dates of Allowances and Increases. The initial allowance of Updated Service Credit and Increase in Retirement Annuities hereunder shall be effective on January 1, 2007, subject to approval by the Board of Trustees of the System. An allowance of Updated Service Credits and an increase in retirement annuities shall be made hereunder on January 1 of each subsequent year until this ordinance ceases to be in effect under subsection (e) of Section 853.404 of the TMRS Act, provided that, as to such subsequent year, the actuary for the System has made the determination set forth in subsection (d) of Section 853.404 of the TMRS Act. BElT FURTHER ORDAINED: Increased Deposit Rate: All employees of the City, who are members of the Texas Municipal Retirement System, shall make deposits to the System at the rate of 6% of their individual earnings effective 1st day of January 2007. Effective Date. Subject to approval by the Board of Trustees of the System, thisdrdinance shall be and become effective on the 1st day of .:r A-tl/ 2001 . Passed and approved this the '1 +b day of N 01 ~b.er- , ~o G::>. ATTEST: APPROVED: MJ~ Ci Secretary or Clerk "--- Mayor RS September 25, 2006 VIA E-MAIL AND U.S. MAIL Ms. Judy Tokar City Secretary City of Schertz P.O. Drawer I Schertz, TX 78154 Dear Judy: We are pleased to enclose a model ordinance for your city to adopt: 6% Employee Deposit Rate 100% Updated Service Credits, including Transfers 70% of CPllncrease to Annuitants By statute, when a city changes its employee deposit rate and the city currently offers Updated Service Credits (USC)/Annuity Increases on an annually repeating basis, the city must re-adopt these annually repeating provisions. This re-adoption is necessary because there are new USC costs associated with the new provisions. Therefore, the enclosed ordinance includes the city's re-adoption of these benefits. By adopting this ordinance, your city will not need to adopt an ordinance each year to re- authorize calculation of these benefits. The USC/Annuity Increase will remain in effect for future years until it is discontinued by an ordinance adopted by the City Council. With the adoption of these additional benefits your city's contribution rate for beginning January 1, 2007 will be 10.99%. We will appreciate receiving a copy of this ordinance within thirty days of its adoption. Please feel free to contact me at 1-800-924-8677 if you need assistance or additional information. YJ~~~fu)i) Eric W. Davis Deputy Executive Director Enclosure TMRS P,O. Box 149153 J\USTIN,TEXAS 78714-9153 www.TMRS.COM 512.476.7577 TOLL-FREE 800,924.8677 FAX 512.476.5576 "'C ~ ..., va ..., C GJ E GJ > o I. E .... C ta - D.. 00. ..............~ . iri :... tI'J ~ r-... <.0 o 0 o 0 N N ..-l lJ)~ ?:~ ro <1J ::l .0 C E ro <1J " ..... 0. 2 ~ ro o <1J <1J ..... > ro B 0 & 13 w 0. ~ N 1: QJ ..c U U) 0\ It) '1""'1 ....t o (I) c ~ D. "'C Q) (I) o o I- D. \ cf...-l '1""100 0..... u:)N \. ~ \, Vl ~ cf. 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