TOWN OF NORTH BRANFORD
MERIT SERVICE RETIREMENT PLAN
FOR
VOLUNTEER FIREFIGHTERS
AND
VOLUNTEER AMBULANCE PERSONNEL
EFFECTIVE AS OF
JULY 1, 1991
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TOWN OF NORTH BRANFORD
MERIT SERVICE RETIREMENT PLAN
Effective as of July 1, 1991
The Town of North Branford establishes a Plan for the administration and distribution of contributions made by the Town for the purpose of providing retirement benefits for eligible Volunteers. The provisions of this Plan apply solely to a Volunteer whose service with the Town terminates on or after the Effective Date of the Plan. If a Volunteer’s service with the Town terminates prior to the Effective Date, that Volunteer is not entitled to any benefit under the Plan.
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SECTION 1
DEFINITIONS
As used herein, the works and phrases below shall have the following meanings:
1.1 “Accrued Benefit” means that annual retirement pension payable to a Participant on his Normal Retirement Date which the Participant is deemed to have earned at any date prior thereto (hereinafter the “date of determination”) which is that amount computed in
Section 4.
1.2 “Actuarial Equivalent” means a benefit of equivalent value when computed on the basis of the U.P. 1984 Mortality Table and an eight percent (8%) pre and post-retirement interest assumption.
1.3 “Point” means a unit credited in accordance with the method explained in a schedule attached hereto.
1.4 “Annuity Starting Date” means the first day of the first period for which an amount is received as an annuity.
1.5 “Break-In-Service” means a Plan Year during which a Participant does not accumulate more than twenty-five (25) Points.
1.6 “Effective Date of the Plan” means July 1, 1991.
1.7 “Volunteer” means any individual who is performing firefighting, administration, prevention, public relations, or emergency medical and rescue services and other related duties for the Town and who is an active member of one of the following Companies:
(a) Company 1;
(b) Company 2;
(c) Company 3; or
(d) Company 4 – ambulance
1.8 “Participant” means a Volunteer who is eligible to be and becomes a Participant pursuant to the provisions of Section 2 hereof.
1.9 “Plan” means the Town of North Branford Merit Service Retirement Plan.
1.10 “Plan Year” means the twelve (12) month period commencing each July 1 and ending the following June 30.
1.11 “Retirement” or “Retire” means a Volunteer’s complete withdrawal from employment as a Volunteer with the Town on one of the retirement dates specified in
Section 3.
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1.12 “Pension Advisory Committee” means the administering body appointed pursuant to
Paragraph 9.1.
1.13 “Trust” means the fund known as the Town of North Branford Merit Service
Retirement Trust, maintained in accordance with the terms of the trust agreement, as amended from time to time, which constitutes a part of the Plan.
1.14 “Trustee” means the individuals or corporation appointed by the Pension Advisory
Committee to administer the Trust.
1.15 “Year of Credited Service” means: (a) for all Plan Years prior to the Effective Date, the number of years credited for each Participant's past service as determined by the respective Companies, as they are referred to in paragraph 1.7; and (b) for all Plan Years subsequent to the Effective Date, a Plan year during which a Participant satisfies the minimum Point requirement as provided in the attached schedule.
1.16 “Year of Eligibility Service” means the satisfaction of the Point requirement by a
Volunteer during the twelve (12) consecutive month period beginning on the Volunteer’s employment or re-employment commencement date, or in any Plan year (commencing with the Plan Year which includes the anniversary date of such Volunteer’s employment or re-employment date).
1.17 “Year of Vesting Service” means: (a) for all Plan Years prior to the Effective Date, the number of years credited for each Participant’s past service as determined by the respective Companies; and (b) for all Plan Years subsequent to the Effective Date, a Plan
Year during which a Participant satisfies the minimum Point requirement as provided in the attached schedule and is a Volunteer on the last day of the Plan Year.
1.18 “Town” means the Town of North Branford.
1.19 “Code” means the Internal Revenue Code of 1986, as amended from time to time.
1.20 Wherever used in this Plan, the masculine pronoun shall be deemed to include the feminine and the singular shall include the plural.
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SECTION 2
PARTICIPATION
2.1 Each Volunteer shall become a Participant in the Plan as of the July 1st following the date on which he has completed one (1) Year of Eligibility Service.
2.2 A Participant shall file such information as the Pension Advisory Committee shall require in order to establish and/or maintain his eligibility for a pension.
2.3 A Participant whose employment with the Town terminates and becomes reemployed as a Volunteer will re-enter the Plan as a Participant as of the July 1st following the date on which he has completed one (1) Year of Eligibility Service.
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SECTION 3
RETIREMENT DATES
3.1 Normal Retirement Date: A Participant’s Normal Retirement Date is the date upon which he has both attained age sixty-five (65) and completed two (2) years of active participation, and a minimum of ten (10) years of vesting service.
3.2 Early Retirement Date: A Participant’s Early Retirement Date is the date upon which he has attained age fifty-five (55), completed ten (10) Years of Credited Service and two
(2) years of participation.
3.3 Deferred Retirement Date: A Participant may continue to Volunteer beyond his
Normal Retirement Date in which case his Deferred Retirement Date shall be the date that he ceases to be a Volunteer. Such Participant shall not accrue Years of Credited
Service.
3.4 A Participant must Retire to be eligible to receive payment of the Participant’s
Accrued Benefit.
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SECTION 4
AMOUNT OF PENSION
4.1 A Participant shall not be entitled to payment of his Accrued Benefit until he meets the age and service requirements and has Retired.
4.2 Normal Retirement Pension: The monthly normal retirement pension payable at
Normal Retirement Date shall be one-twelfth of the sum of the following amounts:
(a) $15.00 per month for each Year of Credited Service prior to the Effective Date (as such prior service is determined in paragraph 1.16(a)), not to exceed ten (10) years; plus
(b) $15.00 per month for each Year of Credited Service subsequent to the Effective Date
(as such subsequent service is defined in paragraph 1.16(b)), not to exceed thirty (30) years.
(c) Notwithstanding the foregoing, no Participant shall receive more than thirty (30)
Years of combined past and future Credited Service.
4.3 Early Retirement Pension: The monthly early retirement pension shall be an amount computed in accordance with the formula in paragraph 4.2 based on the Accrued Benefit, calculated using Years of Credited Service to actual retirement date and reduced in accordance with the following table:
Age
64
63
62
Reduction
Accrued Benefit
6.6%
13.2%
19.8%
Age
59
58
57
Reduction
Accrued Benefit
36.3%
39.6%
42.9%
61
60
26.4%
33.0%
56
55
46.2%
50.0%
In lieu of an immediate monthly pension, a Participant may elect a deferred early retirement pension to commence on the date the normal retirement pension would have first been payable in which case such early retirement pension shall be the amount computed in accordance with the formula in paragraph 4.2 based on Years of Credited
Service at actual retirement date.
4.4 Deferred Retirement Pension: The amount of deferred retirement pension is an amount computed in accordance with the formula in paragraph 4.2 based upon Years of
Credited Service at the Deferred Retirement Date as defined in paragraph 3.3 and payable at the Deferred Retirement Date.
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4.5 A Retired Volunteer may not continue to receive payment of a pension hereunder if the Retired Volunteer is rehired by the Town as a Volunteer.
4.6 The Trustee will retain in the Trust all amounts representing the nonvested Accrued
Benefit of Participants who have terminated service. Forfeited Accrued Benefits shall not be used to increase the benefits of other Participants but instead will be used to reduce the
Town's contribution for future Plan Years.
4.7 For any Plan Year, the total amount of a Participant’s Accrued Benefit derived from
Town contributions under this Plan and under all other defined benefit plans of the Town, shall not exceed the amount permitted under Section 415 of the Code, increased for active Participants as permitted under Code Section 415(d). The provisions of Section
415 of the Code are hereby incorporated by reference.
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SECTION 5
VESTING
5.1 A Participant’s Accrued Benefit is 100% nonforfeitable upon and after his attaining
Normal Retirement Date.
5.2 An affected Participant’s Accrued Benefit is 100% nonforfeitable upon termination of the Plan.
5.3 Except as provided in paragraphs 5.1 and 5.2, for each Year of Vesting Service, a
Participant's nonforfeitable percentage of his Accrued Benefit equals the percentage in the following vesting schedule:
Years of Nonforfeitable
Vesting Service
Less than 10
10 Years
Percentage
0%
100%
5.4 A Participant’s forfeiture, if any, of his Accrued Benefit occurs under the Plan on the last day of the Plan Year in which the Participant first incurs a Forfeiture Break-in-
Service.
A Participant shall incur a Forfeiture Break-in-Service when he incurs five (5) consecutive reduced service years or two (2) consecutive Breaks-in-Service.
Notwithstanding the immediately preceding sentence, a Participant who is out on military service shall not incur a Forfeiture Break-in-Service until he has incurred five (5) Breaksin-Service.
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SECTION 6
OPTIONAL FORMS OF PENSION AFTER RETIREMENT
6.1 A Participant shall specify in his application to the Pension Advisory Committee whether he is applying for a Normal Retirement Pension, Early Retirement Pension or
Deferred Retirement Pension.
6.2 No application for a pension shall be accepted unless the Participant specifies in his application one of the following options to be effective as of his Annuity Starting Date.
(a) Joint and Full (100%) Survivor option: An actuarially reduced pension shall be paid to the Participant, after all the conditions of Retirement and eligibility have been satisfied, and continued each month for life with the provision that after his death such reduced pension shall be continued to be paid monthly to his spouse.
(b) Straight-Life Option: A pension shall be paid to the Participant, after all the conditions of Retirement and eligibility have been satisfied, and continued each month for life with the provision that the last payment on his behalf shall be for the month in which death occurs.
(c) Lifetime Pension with 120 Payments Guaranteed Option: An actuarially reduced pension shall be paid to the Participant, after all the conditions of
Retirement and eligibility have been satisfied, and continued each month for life with the provision that after his death and before 120 monthly payments have been received by the Participant such reduced monthly pension shall be continued to his beneficiary or beneficiaries until the total number of pension payments on behalf of the Participant shall equal 120.
In the event the Participant dies within the guaranteed pension payment period without leaving a surviving beneficiary or in the event the beneficiary or beneficiaries survive the Participant but nevertheless all have died within the guaranteed pension payment period, then the
Actuarial Equivalent of the then remaining guaranteed monthly payments shall be payable to the estate of the last surviving Participant or beneficiary, as the case may be.
6.3 The following rules and requirements must be met in order for optional forms of pension to be applicable:
(a) If the Joint and Survivor Option is elected, the sex and date of birth of the
Participant's spouse must be stated on the election form, and proof of said date of birth acceptable to the Pension Advisory Committee must be submitted within ninety (90) days after the election is filed.
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(b) The consent of the spouse shall be required for the election of an option under paragraph 6.2(b) or 6.2(c).
(c) An option election may not be made nor will it be accepted by the Pension
Advisory Committee, or if accepted it shall become null and void, if the pension to any payee under the selected option would be less than twentyfive dollars ($25) per month.
(d) If the Participant dies prior to the Annuity Starting Date of the option, or if the Joint and Survivor Option is elected and the Participant's spouse dies before the Annuity Starting Date, the election shall become null and void.
If a Lifetime Pension with 120 Payments Guaranteed Option is elected and the designated beneficiary dies prior to the effective date, the Participant may cancel the option or name a new beneficiary within sixty (60) days.
(e) The election under paragraph 6.2 may be cancelled or modified anytime prior to the Annuity Starting Date; thereafter, no change or modification may be made except that, in the case of a Lifetime Pension with 120
Payments Guaranteed Option, the designated beneficiary or beneficiaries can be changed at any time.
6.4 Notwithstanding the foregoing, if the Actuarial Equivalent of a Participant's Accrued
Benefit does not exceed $3,500, the Pension Advisory Committee may immediately distribute the Accrued Benefit in lump sum on the Annuity Starting Date.
6.5 The Pension Advisory Committee may, where required by law, grant a revision of the form of pension. If the revision is granted the amount of any further pension payments shall be actuarially modified to reflect payments that were made before the effective date of the revision.
6.6 Upon the death of a married Participant who has attained age fifty-five (55) and completed ten (10) Years of Credited Service a death benefit shall be paid to his spouse.
The death benefit payable shall be a survivor annuity payable to the Participant's spouse for life as if the Participant had retired on the first day of the month in which he died with the benefit provided in paragraph 6.1(a).
6.7 In the case of a married Participant who has not attained age fifty-five (55) but who has completed ten (10) Years of Credited Service who dies before his Early Retirement
Date a death benefit shall be paid to his spouse commencing on the first day of the month following the date the Participant would have attained age fifty-five (55). The death benefit payable shall be a survivor annuity payable to the Participant's spouse for life as if such Participant had separated from service on the date of death, survived to the early
Retirement Date, retired with the benefit provided pursuant to paragraph 6.1(a) on such date, and died on the day after the day on which the Participant attained his Early
Retirement Date.
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6.8 Upon the death of an unmarried Participant who has attained age fifty-five (55) and completed ten (10) Years of Credited Service a death benefit shall be paid to his designated beneficiary in an amount determined as if the Participant retired on the first day of the month in which he died with the benefit provided in paragraph 6.1(c).
6.9 In the case of an unmarried Participant who has not attained age fifty-five (55) but who has completed ten (10) Years of Credited Service who dies before his Early
Retirement Date, a death benefit shall be paid to his designated beneficiary commencing on the first day of the month following the date the Participant would have attained age fifty-five (55). The death benefit shall be a lifetime pension with 120 payments guaranteed as if such Participant had separated from service on the date of death, survived to the Early Retirement Date, retired with the benefit provided pursuant to paragraph 6.1(c) on such date, and died on the day after the day on which the Participant attained his Early Retirement Date.
6.10 If the present value of the Participant’s nonforfeitable Accrued Benefit is less than
$3,500, the Pension Advisory Committee may direct the Custodian to pay the benefit in a lump sum distribution to the designated beneficiary.
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SECTION 7
PAYMENT OF PENSIONS
7.1 Each application for any pension under the Plan shall be made in writing on a form provided by the Pension Advisory Committee and shall be filed with the Pension
Advisory Committee. No application shall be valid until approved by the Pension
Advisory Committee. A condition precedent to the payment of any Accrued Benefit under the Plan is the approval of the application by the Pension Advisory Committee.
The Pension Advisory Committee may require any applicant to furnish to it such pertinent information as in its discretion it shall require.
7.2 Pension payments to Participants shall be in monthly installments. Participants shall be entitled to pension payments beginning in the month immediately following
Retirement.
7.3 The Pension Advisory Committee may require any recipient of a benefit to furnish such pertinent information as it shall require and shall withhold payment of all benefits until such information has been received.
7.4 If the Pension Advisory Committee shall find that any person to whom a pension or benefit is payable under this Plan is adjudged incompetent, any payment due him (unless a prior claim shall have been made by a duly appointed guardian, committee or other legal representative) shall be made payable to his duly appointed guardian. Any such payment shall be a complete discharge of any liability under this Plan in respect of the amount of pension or benefit so paid.
7.5 No pension or benefit payable at any time under this Plan shall be subject in any manner to alienation, sale, transfer, assignment, pledge, attachment or encumbrance of any kind. Any attempt to alienate, sell, transfer, assign, pledge or otherwise encumber any such pension or benefit, whether presently or thereafter payable, shall be void. No pension or benefit, in any manner, shall be liable for or subject to the debts or liabilities of any Participant included in this Plan or of any designated beneficiary. If any Volunteer included in this Plan or any Participant or designated beneficiary shall attempt to or shall alienate, sell, assign, pledge, or otherwise encumber his rights, pension or benefits under this Plan or any part thereof, or if by reason of bankruptcy or otherwise the rights, pension or benefits of any Participant included in this Plan or of any designated beneficiary would devolve upon anyone else or would not be enjoyed by him, then the
Pension Advisory Committee, in its discretion, may terminate his interest in any such right, pension or benefit and hold or apply it for his use or account or for the use or account of his spouse, children or other dependents or any of them in such manner as the
Pension Advisory Committee deems proper.
7.6 If any distribution commencement date described under the Plan, either by Plan provision or by Participant election (or nonelection), is later than the Participant's
Required Beginning Date, the Pension Advisory Committee instead must direct
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distribution to the Participant on the Participant's Required Beginning Date. A
Participant's Required Beginning Date is the later of April 1 following the close of the calendar year in which the Participant attains age 70~ or April 1 of the calendar year following the calendar year in which the Volunteer Retires. The method of payment elected must, as of the Required Beginning Date, satisfy the minimum distribution requirements under Code Section 401(a)(9) and applicable Treasury regulations.
7.7 The benefits of each Participant shall not be decreased in the event this Plan merges or consolidates with another Plan or there is a transfer of assets or liabilities to any other
Plan. The benefit each Participant in this Plan would (if the Plan then terminated) receive immediately after the merger, consolidation or transfer of assets shall be equal to or greater than the benefit he would have been entitled to receive immediately before the merger, consolidation or transfer of assets (if the Plan had then been terminated).
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SECTION 8
PENSION ADVISORY COMMITTEE
8.1 There shall be established a Pension Advisory Committee pursuant to Connecticut
General Statutes Section 7-148(c)(5)(A) and 7-450.
(a) The Pension Advisory Committee shall consist of eight (8) members appointed by the North Branford Town Council for the purpose of administering the Plan in accordance with any federal or state statutes or regulations.
(b) Membership shall consist of three (3) members of the Town Council, the
Town Manager, the Finance Director, and one (1) member each from the
Police Commission, Fire Commission and Board of Education.
(c) Terms of members: Town Council members will serve two (2) year terms coinciding with the election of the Town Council. Police Commission,
Fire Commission, and Board of Education members will serve concurrent with their terms of office and will be appointed upon the recommendation of their respective bodies. The Town Manager and Finance Director shall serve as permanent members and shall be replaced only upon a change in personnel.
(d) Vacancies: Any vacancy in the Pension Advisory Committee shall be filled for the unexpired term by appointment by the North Branford Town
Council.
(e) Removal of members: Members of the Pension Advisory Committee may be removed from office, for cause, after hearing, by the North Branford
Town Council.
8.2 It shall be the function of the Pension Advisory Committee to administer this Plan to the extent set forth herein. The Pension Advisory Committee shall meet at such time and places as may be agreed upon by its members for the expeditious transaction of necessary business. To constitute a quorum for the transaction of business there shall be required to be present at any meeting of the Pension Advisory Committee a majority of its members.
Written and approved minutes of each meeting shall be kept. Decisions shall be a majority of the vote cast. The Pension Advisory Committee shall serve without compensation. The expenses of any expert or advisor selected by the Pension Advisory
Committee shall be borne by the Employer. The Pension Advisory Committee and any member thereof shall be entitled to rely upon the correctness of any information furnished by the Employer’s records. Neither the Pension Advisory Committee nor any of its members shall be liable because of any act, or failure to act, on the part of the
Pension Advisory committee or any of its members to any person whatsoever, except that
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nothing herein shall be deemed to relieve any such individual from liability for his own fraud or bad faith.
8.3 The Pension Advisory Committee shall have the powers and duties with respect to the following matters or as specifically set forth elsewhere herein:
(a) To prescribe procedures to be followed by Volunteers in filing applications for benefits, and for the furnishing of evidence necessary to establish Volunteer’s rights to such benefits;
(b) To make determinations as to the rights of any Volunteer applying for or receiving retirement benefits, and to afford any such individual dissatisfied with any such determination the right to a hearing;
(c) To adopt procedures for the establishment of the date of birth and Years of
Credited Service of Volunteers, and after affording a Volunteer an opportunity to make objection with respect thereto, to establish such service conclusively in advance of Retirement;
(d) To obtain from the Town or from the Volunteers such information as shall be necessary for the proper administration of benefit provisions of the
Plan;
(e) To prepare and distribute information explaining the Plan;
(f) To construe this Plan as it affects the Volunteers and to establish such rules, regulations, and policies as may be necessary to carry out the provisions of this Plan; providing such rules, regulations, and policies shall in no way discriminate among the Volunteers; and
(g) To appoint an investment advisor/consultant to assist the Pension
Advisory Committee in the investment or reinvestment of any or all available funds and/or may invest or reinvest any or all available funds with an appropriate investment agency.
8.4 The Pension Advisory Committee shall have no power to amend or modify any of the terms of this Plan, or to waive or fail to apply any requirement of eligibility for a benefit under this Plan. If the Pension Advisory Committee shall find that it has no power to rule on a particular case referred to it, it shall make a determination to that effect and shall make no other ruling with respect to such case. No ruling or decision of the Pension
Advisory Committee on any one case shall create a basis for any adjustment in any other case. In making any ruling or decision, the Pension Advisory Committee shall act in such a way as not to discriminate in favor of any Volunteer or Volunteers or class or classes of
Volunteers.
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SECTION 9
AMENDMENTS TO THE PLAN
The Town expressly reserves the right to amend, modify, suspend, or terminate the Plan by action of the Town Council per recommendation of the Pension Advisory Committee.
No such action shall adversely affect the benefits of the Volunteers already Retired.
Dated at North Branford, as of this day of
1991.
TOWN OF NORTH BRANFORD
BY
Its
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TOWN OF NORTH BRANFORD
MERIT SERVICE RETIREMENT PLAN
FOR
VOLUNTEER FIREFIGHTERS
AND
VOLUNTEER AMBULANCE PERSONNEL
SCHEDULE A
-POINTS-
A minimum of 50 Points is necessary to accrue a Year of Credited Service, a Year of
Eligibility Service and a Year of Vesting Service.
Points shall be earned as follows:
1. Training Courses (State Certified)
20 to 45 hours duration
Over 45 hours duration
10
15
No more than 25 Points may be earned per Plan Year for Training Courses.
2. Drills
Courses
Under 20 hours duration
Points Per Course
5
One (1) Point per drill. A drill shall consist of a minimum of two (2) hours. No more than a maximum of two (2) Points per calendar month may be earned for drills.
3. Elected or Appointed Positions
Position
Captain
Line Officer
Executive Officers
(per Company By-Laws)
Points
10
8
4
The Points for the above positions accrue on a Plan year basis.
In addition to the above positions, Officers appointed by the Board of Fire
Commissioners shall earn one (1) Year of Eligibility, Vesting and Credited Service for each Plan Year that they fulfill the duties of their appointed offices, pursuant to the Rules and Regulations of the Board of Fire Commissioners.
4. Attendance at Organizational Meetings
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A Participant shall earn one (1) Point for each recorded attendance at any official meeting of the organization. No more than 12 Points may be earned per Plan Year for attendance at organizational meetings.
5. Participation in Department Responses and Stand-By
A. Firefighters shall earn one (1) Point per response. A two (2) hour call shall be considered a response; and each additional two (2) hours or part thereof per call shall be considered another response.
Example: A five hour call would be considered three responses.
No more than 25 Points may be earned per Plan Year for Department Response and
Stand-By.
Notwithstanding anything to the contrary, Firefighters shall respond to a minimum of
15% of the calls of the Firefighter’s respective company per Plan year to earn a year of
Eligibility Service, Year of Credited Service and a Year of Vesting Service for the Plan
Year.
B. Ambulance Personnel shall earn one (1) Point for every 23 consecutive hours of duty.
No more than 25 Points may be earned per Plan Year for ambulance duty.
Notwithstanding anything to the contrary, Ambulance Personnel shall earn a minimum of
15 Points per Plan Year for ambulance duty to earn a Year of Eligibility Service, Year of
Credited Service and a Year of Vesting Service for the Plan Year.
6. Assigned Non-Emergency Related Activities
A Participant shall earn one (1) Point for recorded participation in Assigned Non-
Emergency Related Activities, such as fundraising, demonstrations and community related activities.
No more than eight (8) Points may be earned per Plan Year for Assigned Non-Emergency
Related Activities.
7. Miscellaneous
A. Points can only be earned as either a Firefighter or Ambulance Personnel. No double duty will be recognized for these purposes.
B. A Participant cannot accrue more than one (1) Year of Eligibility Service, Credited
Service or Vesting Service per Plan Year.
C. Points shall accrue based upon the Plan Year.
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