reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 1 - Qualified Domestic Relations Orders › Section V-101 - Determining Qualified Status of Domestic Relations Orders

Current through Register Vol. 50, No. 6, June 20, 2024
A. Intent and Construction. These procedural
				rules are adopted in order to satisfy the requirements of
				R.S.
				11:291, and shall be construed consistently
				with this purpose.
B. The purpose
				of these rules is to establish the trustees' willingness to recognize and
				enforce any QDRO that meets the requirements set forth herein.
C. It is further intended that the provisions
				of
				R.S.
				11:291 and 292 be strictly observed.
				Therefore, the trustees shall not honor the terms of any QDRO:
1. that purports to require the fund to
				provide any type or benefits, or any option, not otherwise provided under the
				fund;
2. that requires the fund to
				provide increased benefits (determined on the basis of actuarial
				value);
3. that requires payment of
				benefits to an alternate payee that are required to be paid to another
				alternate payee under another order previously determined to be a
				QDRO;
4. that requires the payment
				of benefits to an alternate payee prior to the date the participant terminates
				employment and his retirement benefits commence; or
5. that allow the alternate payee to elect a
				form of benefit payable in any manner other than over the life of the
				participant when the order is presented to the fund after the participant has
				already begun receiving pension benefits.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 1 - Qualified Domestic Relations Orders › Section V-105 - QDRO Language

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Many factors should be taken into account by the drafters of a QDRO in
				determining which benefits to assign to an alternate payee and how these
				benefits are to be assigned. Because of the complexity and variety of the
				factors that should be considered and the need to tailor the assignment of
				benefits under a QDRO to the individual circumstances of the parties, it would
				be inappropriate for the trustees to propose specific sample language for
				inclusion in a QDRO. Instead, individual participants and alternate
				beneficiaries, and their respective attorneys, are directed to collaborate
				jointly upon the drafting of orders that meet their individual needs.
				Nevertheless, if so requested, the trustees shall review any proposed order
				submitted to the fund prior to its submission to the appropriate court for
				execution and entry, with a view to indicating the trustees' probable
				determination concerning its status as a QDRO. The trustees are required by law
				to honor and enforce the terms of any QDRO which meets the conditions specified
				in these rules and as may subsequently be determined by the applicable statutes
				and the courts' interpretations thereof.
B. For further guidance concerning those
				matters that should be considered when drafting a QDRO (e.g., types of
				benefits, approaches to dividing retirement benefits, form and commencement of
				payment to alternate payees, and tax treatment of benefits payments made
				pursuant to a QDRO) the parties are encouraged to consult Notice 97-11 issued
				by the Internal Revenue Service and appearing in
Internal Revenue
				Bulletin
199702 dated January 13, 1997. Additional guidance may be
				found in the Pension Benefit Guaranty Corporations's booklet entitled
Divorce Orders and PBGC
, which discusses the special QDRO
				rules that apply for plans that have been terminated and are trusteed by PBGC,
				and provides model QDROs for use with those plans. The publication may be
				obtained by calling PBGC's Customer Service Center at 1-800-400-PBGC or
				electronically via the PBGC Internet site at "http://www.pbgc.gov." However,
				some or all of the principals there set forth may not apply to this fund by
				reason of its status as a statutory governmental plan and/or the types of
				benefits payable under
				R.S.
				11:3361 et seq. Thus the rules and
				regulations shall supersede the provisions of the IRS Bulletin.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 1 - Qualified Domestic Relations Orders › Section V-107 - Notice

Current through Register Vol. 50, No. 6, June 20, 2024
A. Upon the fund's
				receipt of a domestic relations order with respect to a participant, the
				trustees shall promptly give notice of these procedural rules to the
				participant and to each person specified in the order as entitled to payment of
				any fund benefits under the order, at the address the order
				specifies.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 1 - Qualified Domestic Relations Orders › Section V-109 - Determination

Current through Register Vol. 50, No. 6, June 20, 2024
A. The trustees
				shall determine whether a domestic relations order is a qualified domestic
				relations order within a reasonable time after it is received and shall have
				the right to require such evidence as they may reasonably need to make the
				determination.
B. The trustees
				shall notify the participant and the alternate payee of the determination no
				less than 30 days before making any payment pursuant to the order, if it is
				determined to be a qualified order, or within a reasonable time if it is
				determined not to be a qualified order.
C. The participant may appeal such a
				determination to the trustees upon written application to the trustees. The
				participant may review any documents pertinent to the appeal and may submit
				issues and comments, in writing, to the trustees. No appeal shall be considered
				unless it is received by the trustees within 90 days after receipt by the
				participant of written notice of the determination.
D. The trustees shall decide the appeal
				within 60 days after it is received. If special circumstances require an
				extension of time for processing, however, a decision shall be rendered as soon
				as possible but not later than 120 days after the appeal is received. If such
				an extension of time for deciding the appeal is required, written notice of the
				extension shall be furnished to the participant prior to the commencement of
				the extension.
E. The trustees'
				decision shall be in writing and shall include specific reasons for the
				decision, expressed in a manner calculated to be understood by the participant
				and the alternate payee.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 1 - Qualified Domestic Relations Orders › Section V-111 - Payments Pending Determination

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				During any period in which the issue whether a domestic relations order is a
				qualified domestic relations order is being determined (by the trustees, by a
				court of competent jurisdiction, or otherwise), the trustees shall segregate in
				a separate account in the fund the amounts that would have been payable to the
				alternate payee during such period if the order had been determined to be a
				qualified domestic relations order.
1. To the
				extent that the domestic relations order is determined to be qualified, the
				fund shall pay the segregated amounts, plus any interest on them, to the person
				or persons entitled to them according to the terms of the order. In the case of
				determinations appealed under these procedural rules, the payment shall be made
				not less than 10 days nor more than 30 days after the issuance of the trustees'
				disposition of the appeal.
2. To
				the extent that the domestic relations order is determined not to be qualified,
				the fund shall pay the segregated amounts, plus any interest on them, to the
				person or persons who would have been entitled to such amounts without regard
				to the terms of the order. In the case of determinations appealed under these
				procedures, the payment shall take place not less than 10 days nor more than 30
				days after the issuance of the trustees' disposition of the appeal.
3. To the extent that the issue whether the
				domestic relations order is qualified is not resolved within 18 months after
				the fund receives notice of the order, the trustees shall pay the segregated
				amounts, plus any interest on them, to the person or persons who would have
				been entitled to these amounts without regard to the terms of the
				order.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 1 - Qualified Domestic Relations Orders › Section V-113 - Representative of Alternate Payee

Current through Register Vol. 50, No. 6, June 20, 2024
A. An alternate payee, by written notice to
				the trustees, may designate a representative for receipt of copies of notices
				that are sent to the alternate payee with respect to a domestic relations
				order.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 3 - Procedural Rules and Regulations of the Board of Trustees › Section V-301 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
Applicant or Claimant
- an individual
				  participant applying for a pension, or a surviving spouse or child applying for
				  a survivor pension or death benefit.
Board
- the Board of Trustees of the
				  Firefighters' Pension and Relief Fund for the City of New Orleans.
Committee
- the Pension and Relief
				  Committee.
Participant
- an employee of the New Orleans
				  Fire Department who is eligible to and does participate in the Pension and
				  Relief Fund in accordance with R.S. 33:3361 and 3365.
Secretary-Treasurer
-s ecretary-treasurer of
				  the Board of Trustees.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 3 - Procedural Rules and Regulations of the Board of Trustees › Section V-303 - Organization, Rules, and Procedures of the Board

Current through Register Vol. 50, No. 6, June 20, 2024
A. Organization of the Board
1. Election of President. The board shall, at
				the regular meeting held after the election of members to the board as set
				forth in R.S. 33:3362, elect from its members a president for the term of two
				years, or until a successor is duly elected. If, because of death, resignation
				or otherwise, the office of president is vacated before the expiration of the
				term of office, the board shall elect a successor at its next regular
				meeting.
2. Election of
				Secretary-Treasurer. The board shall, at the regular meeting held as set forth
				in §303. A 1, elect solely from the elected members of the board [as set forth
				in R.S. 33:3363(c)] a secretary-treasurer for a term of two years or until a
				successor is duly elected. If, because of death, resignation or otherwise, the
				office of secretary-treasurer is vacated before the expiration of the term of
				office, the board shall elect a successor at its next regular
				meeting.
3. There is established,
				in accordance with R.S. 33:3363, a Pension and Relief Committee consisting of
				the secretary-treasurer and one or more other members elected from the
				board.
4. Rules of Order. The board
				and the committee shall not be bound by any rules of order, evidence, or
				procedure at its meetings, hearings or investigations, except such as it may
				itself establish.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 3 - Procedural Rules and Regulations of the Board of Trustees › Section V-305 - Application Procedure, Initial Determination, and Notice

Current through Register Vol. 50, No. 6, June 20, 2024
A. Application
1. All applications for disability pension
				and relief benefits must be made 45 days in advance of the regular monthly
				meeting at which the application is to be heard.
2. Application shall be made on a form made
				available by the board of trustees. A copy of said form follows these rules and
				is approved as the official form of the Board of Trustees of the Firefighters'
				Pension and Relief Fund for the City of New Orleans.
3. Documentary Evidence. Documentary evidence
				in support of disability applications shall be submitted in addition to the
				application, and may be in the form of doctors' reports, medical reports, or
				any other medical evidence or statements acceptable to the board which the
				claimant wishes to present to assist the board in making its initial
				determination of benefits payable in accordance with R.S. 33:3361 et seq. Said
				documentary evidence shall include a medical report from the department
				physician.
4. Application for death
				benefits shall be made on a form provided for by the Board of Trustees of the
				Firefighters' Pension and Relief Fund for the City of New Orleans. A copy of
				said form follows and is adopted as the official form of this board of
				trustees.
5. Surviving Spouses'
				Applications. In addition to providing medical evidence and any other
				statements presented to assist the board in making an initial determination,
				all surviving spouses who apply for pension benefits shall do so on a form
				furnished by the Board of Trustees of the Firefighters' Pension and Relief
				Fund. A copy of said form follows and is made part hereof and is adopted as the
				official form of the board of trustees. In addition, surviving spouses shall
				furnish the board with a certified copy of the member's death certificate and a
				notarized affidavit to the effect that the surviving spouse was married to the
				decedent at the time of his death and has not remarried, and also listing the
				names of any and all surviving children under 18 years of age. Accompanying
				this affidavit shall be a certified copy of the marriage certificate of the
				decedent and surviving spouse, and birth certificates of all children under 18
				years of age.
6. Any applicant for
				a death benefit or survivor pension shall be awarded benefits in accordance
				with any other rules and regulations adopted by the board from time to time
				concerning entitlement thereto, and shall abide by any additional requirements
				set forth thereunder, as applicable.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 3 - Procedural Rules and Regulations of the Board of Trustees › Section V-307 - Hearing Procedures, Appeal, Oath, Testimony, Production of Records and Depositions

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Hearings before the Pension and Relief Committee
1. The Pension and Relief Committee shall
				conduct a hearing in accordance with
				R.S.
				49:956 et seq. and these rules. The applicant
				may represent himself or may be represented by an attorney or any other person
				he may designate.
2. Depositions
				may be used at the hearing conducted by the Pension and Relief Committee, in
				accordance with
				R.S.
				49:956(6).
3. The Pension and Relief Committee, after
				hearing all of the evidence and considering all of the facts presented, shall
				then prepare a recommended decision which shall be submitted to the Board of
				Trustees of the Firefighters' Pension and Relief Fund of the City of New
				Orleans.
4. The recommended
				decision of the Pension and Relief Committee shall be submitted to the board
				within 60 days after the close of the hearing, unless, in the committee's
				determination, intervening circumstances preclude such prompt determination.
				The board of trustees shall meet to consider said recommendation, and all facts
				and evidence offered in support thereof, and shall either adopt said
				recommendation as its own or shall take such other action as it shall
				determine. Said decision shall be decided within 30 days after the Pension and
				Relief Committee submits its report, except where further documentation or
				evidence is required by the board to enable it to reach a decision, or due to
				any other unforeseeable circumstances. The applicant shall be notified of the
				decision of the board of trustees by certified mail, return receipt
				requested.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 3 - Procedural Rules and Regulations of the Board of Trustees › Section V-309 - Judicial Review

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Judicial review of any final decision by the Pension and Relief Committee
				and/or the full board of trustees shall be reviewable in the District Court of
				the domicile of the board, as set forth in
				R.S.
				49:964. No such petition for judicial review
				shall be filed, however, unless and until the applicant shall have first
				exhausted all internal fund remedies available hereunder, including the filing
				of an appeal contesting an adverse determination by the board.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 9 - Death Benefits › Section V-901 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. In accordance
				with
				R.S.
				11:3378, 3381, and related provisions and/or
				when used in these rules and regulations, the following terms shall have the
				following meanings.
Accumulated Contributions
- contributions
				  made by an active firefighter through monthly salary deductions. Interest shall
				  accrue as determined by the board.
Active Firefighter
- one who is still
				  actively employed and has not yet retired.
Actuarial Equivalent of the Participant's
				  Benefit
- the actuarial cost of furnishing a single life benefit to the
				  participant based on his years of service and salary, as defined in
				  R.S.
				  11:3384 and other applicable statutory
				  provisions.
Children
- children of the participant or of
				  the surviving spouse who are dependent upon the firefighter for support
				  [R.S.
				  11:3378(D)].
Deferred Vested Firefighter
- one who is
				  vested by years of service but is no longer employed as a firefighter and is
				  not yet receiving retirement benefits, whether or not he is yet eligible by age
				  to retire.
Dependent or Dependent upon the Firefighter for
				  Support
- prior to the firefighter's death, he or she contributed 50
				  percent or more to the support of said dependent.
Legal Representatives
- the person or persons
				  designated in the first of the following classes which is applicable to the
				  deceased firefighter in question:
a.
				the surviving spouse;
b. the
				surviving children;
c. the
				surviving parents;
d. if a
				succession has been opened, the firefighter's estate or succession;
e. the heirs.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 9 - Death Benefits › Section V-903 - Beneficiary Designations and Election of Retirement and Death Benefits

Current through Register Vol. 50, No. 6, June 20, 2024
A. At the time a
				firefighter elects to retire, his spouse, if any, shall be furnished a copy of
				his retirement application and any beneficiary designation attendant
				thereto.
B. Any designation of
				beneficiary made by a firefighter pursuant to the statute shall be made, in
				writing, by completing the applicable beneficiary designation form required by
				the board.
C. Whenever a retirement
				benefit election includes a survivor annuity in any amount, a certified copy of
				the said survivor's birth certificate shall be furnished as proof of age. The
				retiree shall keep the board advised at all times of all changes of address of
				himself and said beneficiary.
D.
				Each firefighter in the new system and any employee in the old system electing
				coverage in the new system shall designate a beneficiary, in writing, and
				deposit it with the board of trustees.
E. Any such designation of beneficiary may be
				changed at any time prior to retirement but such change shall have no effect
				until deposited, in writing, with the board of trustees.
F. If a firefighter dies without having
				designated a beneficiary, in accordance with the statute, and a benefit is
				payable thereunder, the applicable death benefit shall be paid to the
				firefighter's legal representatives, as defined herein, in the order defined
				herein.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3361 and
				  R.S.
				  11:3378 et
				  seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 9 - Death Benefits › Section V-905 - Calculation of Death Benefits

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				If a death benefit is payable as a result of the death of an eligible
				participant prior to retirement, the present value of his benefit shall be
				calculated as if he had retired on the day before he died, except where
				otherwise indicated in the statute or herein.
B. The fund's actuary shall be required and
				authorized to calculate all benefits payable, in accordance with such
				assumptions as he shall have incorporated into the fund's actuarial valuations
				and reports; and the trustees' reliance upon his calculations of the amounts of
				retirement and death benefits payable shall be conclusive proof of the
				reasonableness of the trustees' decisions in this regard.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3361 and
				  R.S.
				  11:3378 et
				  seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 9 - Death Benefits › Section V-907 - Preretirement Death Benefits

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Nonduty Deaths
1. If an actively employed
				firefighter in the new system or one in the old system electing coverage under
				the new system, who is eligible by age and service to retire, should die a
				nonduty death, and if he had been married for two years or more at the time of
				his death, the surviving spouse may elect one of the following death benefits:
a. the surviving spouse shall receive an
				annuity payable for the duration of her life and calculated as if the employee
				had retired prior to death (R.S.
				11:3385, Option 2, penultimate paragraph);
				or
b. the surviving spouse may
				alternatively receive a refund of the employee's accumulated contributions, in
				lump sum.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 9 - Death Benefits › Section V-909 - General

Current through Register Vol. 50, No. 6, June 20, 2024
A. A spouse or
				parent may receive only one pension [R.S.
				11:3378.A(1)(2)].
B. Neither a retiree nor a surviving spouse
				shall receive a pension less than $300 per month (R.S.
				11:3383).
C. Once a firefighter has retired and elected
				an optional benefit under
				R.S.
				11:3385, neither the designated joint
				annuitant nor the optional form of benefit may be changed. When the survivor
				designated as a joint annuitant dies, no further survivor benefit shall be
				payable.
D. No benefit or joint
				annuity payable under
				R.S.
				11:3385 shall exceed the actuarial value of
				the participant's benefit.
E.
				Unless the benefit payable is a refund of the participant's own contributions
				together with any interest payable thereon or is payable under
				R.S.
				11:3378.B, no lump sum benefits shall be
				payable by this fund (R.S.
				11:155).
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3361 and
				  R.S.
				  11:3378 et
				  seq.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 11 - Calculation of Benefits › Section V-1101 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. The term
year
when appearing in the term
best year of
				service
,
				R.S.
				11:3386 (formerly R.S. 33:2117.5) shall mean
				any 12-consecutive month period commencing on any day and date preceding the
				firefighter's retirement that results in the highest average compensation, as
				defined in §1105. A hereof.
B. The
				term
year
s when appearing in the term
highest four
				consecutive years of service
,. R S. 11:3384 (formerly R.S. 33:2117.3)
				shall mean any four consecutive years ending on any day and date preceding the
				firefighter's last day of service that results in the
highest four
				consecutive years of service
.
C. The term
year
when
				appearing in the term
last year of service
,.
				R.S.
				11:3377.A(1), (2), and (3) [formerly R.S.
				33:2113.1.A(1), (2), and (3)], shall mean the consecutive 12-month period
				ending with the day and date of the firefighter's last day of service prior to
				retirement.
D. The term
split
when utilized herein in regard to
year
shall mean that the
year
in question is not a calendar year
				and therefore ends on a day and date other than December 31.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363, 3377, and
				  3384.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 11 - Calculation of Benefits › Section V-1103 - General

Current through Register Vol. 50, No. 6, June 20, 2024
A. Under no
				circumstances shall the terms
average compensation
and
average salary
be interpreted to include more than one annual
				excess millage payment in any given
year
.
B. Under no circumstances shall a different
year
be utilized for purposes of calculating the value of the
				different components included in
average compensation
or
average salary
, except in regard to excess millage payments,
				as specified herein.
C. Under no
				circumstances shall excess millage paid to a firefighter for any period less
				than a full calendar year be annualized for purposes of calculating a
				retirement benefit, nor shall excess millage paid to the firefighter in the
				calendar year of his retirement be utilized in his benefit calculation unless
				that calendar year is also a benefit
year
.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363, 3381, 3385, and
				  3386.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 11 - Calculation of Benefits › Section V-1105 - Calculation of Benefit Amount

Current through Register Vol. 50, No. 6, June 20, 2024
A.
Average compensation
, as appearing in
				R.S.
				11:3386 (formerly R.S. 33:2117.5), for
				purposes of identifying
best year of service
, and in
				R.S.
				11:3377.A(1), (2), and (3) [formerly R.S.
				33:2113.1.A(1), (2), and (3)], for purposes of calculating the benefit
				attributable to the
last year of service
, shall be the sum of
				the following components:
1. if the year
				under review for purposes of calculating the firefighter's retirement benefit
				is a split year:
a. base pay (including
				regularly paid millage), overtime, and state supplemental pay earned in the
				year under review, irrespective of date of payment; plus either §1105A.1.b.i.
				or ii., as applicable:
b.
i. if the excess millage for the last
				complete calendar year included in the year under review has not yet been paid
				to the firefighter, the higher of the two excess millage amounts already paid
				to him for the two consecutive calendar years immediately prior thereto,
				irrespective of the date of payment. Provided, however, that if the excess
				millage amount eventually paid to the firefighter for the last such complete
				calendar year is higher than the excess millage figure utilized in the benefit
				calculation, the firefighter's retirement benefit shall subsequently be
				adjusted to reflect the higher figure; or
ii. if the excess millage for the last
				complete calendar year included in the year under review has already been paid,
				the highest of the three excess millage amounts paid to the firefighter for the
				three consecutive calendar years ending with the last complete calendar year
				included in the year under review, irrespective of the date of
				payment;
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 13 - Service Credit › Section V-1305 - Sick and Annual Leave

Current through Register Vol. 50, No. 6, June 20, 2024
A. A
				member may elect to utilize any sick and annual leave he has accrued for
				purposes of obtaining additional pension credits.
B. A member may also elect at any time prior
				to retirement to utilize annual leave in excess of the "use it or lose it"
				leave limitations established by rules of the New Orleans City Civil Service
				Commission during any period of time allowed by City Civil Service Commission
				action for the "rolling over" of such excess annual leave to avoid forfeiture.
				Such excess leave may be used to obtain additional pension credits.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363 and
				  3385.1.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 15 - Deferred Retirement Option Plan › Section V-1501 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. In connection
				with
				R.S.
				11:3385.1 and when used in these rules and
				regulations, the following terms shall have the following meanings.
Board or Board of Trustees
- the Board of
				  Trustees of the Firefighters' Pension and Relief Fund for the City of New
				  Orleans.
Covered Employment
- service pursuant to
				  R.S.
				  11:3361 as a firefighter employed by the fire
				  department of the city of New Orleans actively engaged in the extinguishment of
				  fires.
Creditable Service
- pension credits accrued
				  in the fund by a member on the basis of services rendered in covered
				  employment. Solely for purposes of eligibility in the DROP, creditable service
				  shall include service credit reciprocally recognized under
				  R.S.
				  11:142.
DROP
- established in
				  R.S.
				  11:3385.1 for eligible members of the
				  Firefighters' Pension and Relief Fund for the City of New Orleans.
DROP Account
- an individual member's
				  accumulation of monthly service retirement benefits payable to him by the fund
				  during a period of DROP participation in accordance with the member's service
				  retirement benefit election.
Fund
- the Firefighters' Pension and Relief
				  Fund for the City of New Orleans.
Fund DROP Account
- the bank account held by
				  the fund on behalf of all participating DROP members in which are deposited the
				  monthly payments payable on behalf of each member for his individual DROP
				  account during his participation in the DROP.
Member
- a firefighter employed by the fire
				  department of the city of New Orleans who is actively engaged in extinguishing
				  fires, or is otherwise eligible pursuant to
				  R.S.
				  11:3361 to participate in the fund.
Qualified Domestic Relations Order or QDRO
-
				  an order issued by a court of competent jurisdiction recognized and approved by
				  the board pursuant to its rules and regulations relating to QDROs as requiring
				  the board to make payment of a part or all of a member's retirement benefit to
				  an alternate beneficiary.
Retired Member
- a former member receiving
				  retirement benefits from the fund, but not including a DROP participant who is
				  not yet eligible to receive a distribution from his DROP Account.
Service Retirement Benefit
- the vested
				  benefit of a member payable from the new system under
				  R.S.11:3384
				  or from the old system under
				  R.S.
				  11:3381.
Year of Creditable Service
- a period of 12
				  consecutive months of pension credit accrued in the fund by a member on the
				  basis of services rendered in covered employment.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363, and
				  3385.1.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 15 - Deferred Retirement Option Plan › Section V-1503 - Eligibility

Current through Register Vol. 50, No. 6, June 20, 2024
A. In order to
				satisfy eligibility to participate in the DROP, the member shall satisfy the
				following conditions.
1. The member shall
				have accrued not less than 20 years of creditable service, including not less
				than 15 years of creditable service accrued in this fund, plus any reciprocal
				credit reciprocally recognized by the board under
				R.S.
				11:142.
2. The member shall satisfy all eligibility
				requirements for a service retirement benefit.
3. The member shall file with the board and
				the board shall approve the member's service retirement benefit
				application.
4. The member shall
				file and the board shall approve the member's DROP enrollment
				application.
5. By submitting a
				DROP enrollment application, the member shall automatically elect to
				participate in the DROP for the full five-year period. Nonetheless, the member
				may exit the DROP at any time by filing with the board an application to
				withdraw from the DROP, effective upon the board's approval.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 15 - Deferred Retirement Option Plan › Section V-1505 - Participation in and Withdrawal from the DROP

Current through Register Vol. 50, No. 6, June 20, 2024
A. The effective date of a member's entry
				into the DROP shall be the first day of the second calendar month following the
				calendar month in which the member initially files his DROP enrollment
				application, providing, however, that:
1. the
				member has completed submission of any and all requested data, documentation,
				and information to the board in connection with the DROP enrollment application
				and the service retirement application no later than the seventh of the first
				calendar month (or the first work day following this date if the seventh of the
				first calendar month falls on a holiday or weekend) following the submission
				date; and
2. the board has
				considered and formally approved said applications prior to the requested
				effective date.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 15 - Deferred Retirement Option Plan › Section V-1507 - Post-DROP Accruals and Retirement Benefits

Current through Register Vol. 50, No. 6, June 20, 2024
A. If a member continues in covered
				employment after termination of his participation in the DROP, the member shall
				accrue a second retirement benefit based on his additional covered employment
				performed following the date of termination of his DROP participation, using
				the normal method of computation of benefits, subject to the following
				conditions.
1. New System Member
a. If the member originally retired from the
				new system, and his period of additional covered employment after termination
				of DROP participation is less than 48 months, the average compensation figure
				used to calculate the additional benefit accruals shall be that used to
				calculate the member's original benefit.
b. If the member originally retired from the
				new system, and his period of additional covered employment after termination
				of DROP participation is 48 months or more, the average compensation figure
				used to calculate the additional benefit accruals shall be based on the
				member's compensation earned during the period of post-DROP service.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 15 - Deferred Retirement Option Plan › Section V-1509 - Trustees' Procedures Applicable to Payments to DROP Accounts

Current through Register Vol. 50, No. 6, June 20, 2024
A. The procedures
				herein set forth shall govern the monthly payments owed by the fund to each
				member's DROP account during his participation in the DROP.
B. The board shall maintain a detailed
				accounting of each individual DROP account on behalf of each member currently
				participating in the DROP. Each month that a payment is due on behalf of the
				member, the board shall show a credit to the member's account and shall
				maintain a current balance showing the total credit to each member's account.
				At such time as the balance maintained in an individual member's DROP account
				shall exceed $95,000, the board shall make all subsequent monthly payments
				directly to a separate fund bank account to be known as the excess DROP account
				to be established at a bank other than the fund's then current custodian bank
				in order to preserve full FDIC pass-through insurance for all participating
				members. An accounting of all such deposits exceeding $95,000 per member and
				the balance to the credit of each such individual DROP participant in the
				separate excess DROP account shall be maintained. The sum of the participant's
				balances in both banks, plus any accrued earnings, less any applicable
				administrative fee, shall be the total to be distributed to the Participant at
				such time as a distribution is due.
C.
1. Old
				System. At such time as the board furnishes to the city of New Orleans the
				required annual report, pursuant to
				R.S.
				11:3375, of projected retirements,
				distributions, and other data necessary for the council to appropriate a budget
				allocation for each subsequent year, the board shall include in such
				projections all benefit obligations projected by the board relative to members
				retiring from the old system and entering or remaining in the DROP and shall
				include the projected monthly payments payable to fund DROP accounts for the
				benefit of all DROP participants.
2. New System. In regard to those members
				retiring under the new system, at such time as the fund's actuary certifies,
				pursuant to
				R.S.
				11:3363.D, the annual amount of contributions
				required to be paid by the city of New Orleans for the subsequent year in order
				to maintain the new system on an actuarial basis, the fund actuary shall
				include therein actuarial projections relative to all anticipated benefit
				obligations projected for members retiring from the new system and entering or
				remaining in the DROP and shall include the projected monthly payments payable
				to fund DROP accounts for the benefit of all DROP participants.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 15 - Deferred Retirement Option Plan › Section V-1511 - General

Current through Register Vol. 50, No. 6, June 20, 2024
A. Consistent with
				the provisions of
				R.S.
				11:3361 et seq., the board shall have full
				and complete authority and discretion to determine the eligibility of any
				member to enter the DROP and to receive a DROP distribution and to make any
				other determinations pertaining thereto, consistent with all applicable
				statutory provisions, applicable jurisprudence published thereunder, and all
				rules and regulations adopted by the board from time to time, including these
				rules and regulations pertaining to the DROP.
B. Should the board determine that a member
				is ineligible to participate in the DROP or should it make any other
				determination pertaining to the DROP that is considered by the member, a
				beneficiary, legal representative, or other person claiming through the member
				to be adverse or in any way prejudicial, the injured person shall be entitled
				to pursue an appeal before the board in accordance with the appeal procedures
				set forth in the fund's summary plan description. At the time any decision is
				issued to the board member, whether or not the board considers it to be adverse
				to the claimant, the claimant shall be advised, in writing, of such entitlement
				to request rehearing and of the time delays and other requirements to be
				observed in connection therewith.
C. No member, beneficiary, legal
				representative, or other person claiming through the member shall be entitled
				to pursue judicial review of any board determinations reached in regard to DROP
				entitlement and other issues pertaining to DROP participation, exit from the
				DROP, benefit distributions from the DROP, and related matters unless the
				claimant shall first have exhausted all internal fund appellate and review
				procedures and the board has issued a final decision, and then only in
				accordance with applicable provisions of the Louisiana Administrative Procedure
				Act,
				R.S.
				49:950 et seq.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3363 and
				  3385.1.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 17 - Election Rules › Section V-1701 - Nominations

Current through Register Vol. 50, No. 6, June 20, 2024
A. Election for
				positions on the board of trustees as described in
				R.S.
				11:3362(A)(2) and (3) will
				be held in the second week of December every two years on odd numbered years.
				Elected members will be seated on the second Wednesday in January of the
				following year.
B. Notices for
				nomination will be carried in monthly fund minutes, beginning in August of any
				election year.
C. Nominations for
				vacant positions will be accepted from eligible members in writing during the
				second week in November (Monday-Friday, 9 a.m.-4 p.m.) in the fund office. The
				fund office will forthwith notify all nominees of these rules.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3362 and
				  3363.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 17 - Election Rules › Section V-1703 - Election Committee

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				All members nominated for the board will automatically become members of the
				election committee for the election in which they have been nominated. The
				committee will serve until the next election is held. On the Wednesday
				following the close of nominations, the election committee will meet to review
				all the rules of the election. The committee can discuss procedures but will
				not have the authority to change any rules for any election. Any committee
				member may offer recommendations or rule changes for any subsequent election,
				which shall be recorded in the minutes of the committee or a special
				report.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3362 and
				  3363.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 17 - Election Rules › Section V-1705 - Ballot Procedure

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Ballots with security envelopes and return envelopes will be mailed out on the
				fourth Monday in November, subject to the following controls.
1. Outgoing postage receipt of total mailing
				will be kept at the pension office.
2. The listing of all members mailed ballots
				will be kept at the pension office. Any member may inspect, but not copy, the
				voter mailing list.
3. The election
				committee will make available to members with the number of names added to the
				list after the initial mailing and the number of duplicate ballots mailed to
				members who did not receive the original ballot.
4. The election committee will account for
				all ballots (used and unused).
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 17 - Election Rules › Section V-1707 - Installation of Elected Members

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Newly elected board members will be seated at the meeting held on the second
				Wednesday in January of the following year.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3362 and
				  3363.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 17 - Election Rules › Section V-1709 - Election Inquiries

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Any questions from members regarding the election should be directed to the
				election committee, in writing, addressed care of the fund
				secretary-treasurer.
B. The
				election committee may propose comments, suggestions and recommendations on any
				changes for the next election to be held following the election under its
				supervision.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3362 and
				  3363.
Louisiana Administrative Code › Title 58 - RETIREMENT › Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity › Chapter 17 - Election Rules › Section V-1711 - Special Elections

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Special elections must be called within 30 days of any vacancy on the board,
				caused by death, resignation or otherwise. The foregoing rules for regular
				elections shall apply to all special elections.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  11:3362 and
				  3363.