Item C28 C28
BOARD OF COUNTY COMMISSIONERS
COUNTY of MONROE �� i Mayor Holly Merrill Raschein,District 5
The Florida Keys Mayor Pro Tern James K.Scholl,District 3
Craig Cates,District 1
Michelle Lincoln,District 2
' David Rice,District 4
Board of County Commissioners Meeting
July 17, 2024
Agenda Item Number: C28
2023-2649
BULK ITEM: Yes DEPARTMENT: Fire Rescue
TIME APPROXIMATE: STAFF CONTACT: James K. Callahan
AGENDA ITEM WORDING: Approval by the Board, acting as Plan Administrator of the Length of
Service Award Plan(LOSAP), to begin 10-year disbursement of funds to Dan Drury.
ITEM BACKGROUND:
In June 1999, the Board approved Ordinance No. 026-1999 providing for the creation of a Length of
Service Award Plan for Volunteer Firefighters and Emergency Services Volunteers. A member, Dan
Drury, is eligible for benefits as of October 1, 2024.
PREVIOUS RELEVANT BOCC ACTION:
On June 9, 1999, the Board approved Ordinance No. 026-1999 providing for the creation of a Length of
Service Award Plan for Volunteer Firefighters and Emergency Services Volunteers. Subsequently,
annually the Board has approved the actuarial valuation and credit of additional years of service.
INSURANCE REQUIRED:
No
CONTRACT/AGREEMENT CHANGES:
A/A
STAFF RECOMMENDATION: Approval.
DOCUMENTATION:
Ord 026-1999 LOSAP ordinanance.pdf
FINANCIAL IMPACT:
Effective Date: 07/17/2024
Expiration Date: N/A
Total Dollar Value of Contract: N/A
1460
Total Cost to County: $45,000
Current Year Portion: $0.00
Budgeted: Yes
Source of Funds: Fire & EMS LOSAP Trust Fund F-610, Length of Service Award Program Pension,
Cost Center 14500, Spend Category 00412 LOSAP Pension Benefit
CPI: N/A
Indirect Costs: N/A
Estimated Ongoing Costs Not Included in the above dollar amounts: N/A
Revenue Producing: N/A If yes, amount: N/A
Grant: N/A
County Match: N/A
Insurance Required: N/A
Additional Details: In accordance with Ordinance No. 026-1999, funds in the amount of$375 will be
distributed on a monthly basis up to $45,000 over 10 years.
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026
ORDINANCE NO. - 1999
AN ORDINANCE PROVIDING FOR THE CREATION OF A LENGTH OF SERVICE
AWARD PLAN PROVIDING BENEFITS TO ELIGIBLE VOLUNTEER FIREFIGHTERS
AND EMERGENCY MEDICAL SERVICES VOLUNTEERS: PROVIDING FOR
SEVERABILITY: PROVIDING FOR REPEAL OF ORDINANCES INCONSISTENT
HEREWITH: PROVIDING FOR INCLUSION IN THE CODE OF ORDINANCES;
PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE
COUNTY, FLORIDA:
Section 1. Definitions.
(a) "Benefit Commencement Date" means the first day of the month
coincident with or next following a Participant's attainment of his or her Normal
Retirement Age, or, if earlier, the first day of the month following the Participant's
death or disability.
(b) "Board" means the Monroe County Board of County Commissioners.
(c) "County" means Monroe County, Florida.
(d) "Disability" means a disability which entitles an individual to disability
benefits payable by Social Security.
(e) "Effective Date" means January 1, 1999.
(f) "Eligibility Date" means January 1 of each year.
(g) "Emergency Medical Services ("EMS") Volunteer" means any person
whose name is carried on the active Volunteer membership roll of a non-profit
corporation, created to provide emergency medical services, that has contracted
with the Monroe County Board of County Commissioners, or with a County fire
department, or with an MSTU created by the. Board under §125.01(1), to provide
emergency medical services which has not elected out of participation in this
Plan.
(h) "Length of Service Awards Program" ("LOSAP") or (Plan") shall mean the
length of service award plan as herein set forth, as it may be amended from time
to time.
(i) "Normal Retirement Age" means the date a Participant attains age 60.
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(j) "Participant" means any Volunteer Firefighter or EMS Volunteer who is
covered by this Plan as provided in Section 3.
(k) "Plan Administrator" means the Board or such other person or entity as
shall be from time to time designated by the Board to administer this Plan. -
(1) "Plan Year" means the 12-month period ending on December 31, 1999
and each 12-month period ending on December 31 thereafter.
(m) "Volunteer Firefighter" means:
(i) any person whose name is carried on the active Volunteer
membership roll of a nonprofit corporation, created for fire fighting
purposes, that has contracted with the Monroe County Board of County
Commissioners or a County fire department, or with a municipal service
taxing or benefit unit ("MSTU") created by the Board under §125.01(1) to
extinguish fires, to protect life, and to protect property which has not
elected out of participation in this Plan; or
(ii) whose name is carried on the active volunteer membership roll of
the Monroe County Fire Department or a fire control MSTU created by the
Monroe County Board of County Commissioners under §125.01(1),
Florida Statutes.
(n) "Year of Service" means:
(i) For purposes of the Plan other than benefit accrual, each year of
volunteer service for which the business records of the nonprofit
corporation or MSTU created by the Board, show, to the satisfaction of
the County Fire Rescue Coordinator, the Participant:
(A) was enrolled as a member of the nonprofit corporation or
MSTU; and
(B) was eligible for and received reimbursement of expenses for
nine or more months of the year.
(ii) A Participant will be credited with Years of Service for purposes of
benefit accrual under the Plan as follows:
(A) A Year of Service will be credited for each Plan Year in
which a Volunteer meets the requirements set forth in subsection
(i)(A) and (B) above.
(B) Each year during the annual budget process, the Board may
consider crediting each Participant with an additional Year of
Service for service accrued prior to the Effective Date of the Plan.
The total number of Years of Service that may be credited for
service accrued prior to the Effective Date of the Plan shall not
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exceed the actual number of Years of Service actually earned by
each Participant prior to the Effective Date of the Plan.
(iii) For all purposes of the Plan, in the event that a non-vested
Participant fails to accrue a Year of Service during any three consecutive
Plan Years, the Participant shall incur a "break-in-service", and any Years
of Service earned by the Participant prior to the break in service, shall be
disregarded for purposes of the Plan. In addition, in the event that any
Participant ceases to be carried on an active membership roll as a
Volunteer Firefighter or EMS Volunteer and later returns to an active
membership roll, only Years of Service earned after the Participant's
return to the active membership roll shall be counted for purposes of the
Plan.
(iv) Notwithstanding anything to the contrary, no Years of Service shall
be earned for any year of volunteer service after the Participant has
attained age sixty (60).
Section 2. Name and Purpose of the Plan
(a) A length of service award program is hereby established in accordance
with the terms hereof and shall be known as the "Monroe County, Florida Volunteer
Firefighter and Emergency Medical Services Length of Service Award Plan".
(b) This Plan is intended to meet the requirements of Section 457(e)(11) of
the Internal Revenue Code of 1986, as amended ("Code").
Section 3. Administration
(a) The Plan Administrator shall have complete control and discretion to
manage the operation and administration of the Plan. Not in limitation, but in
amplification of the foregoing, the Plan Administrator shall have the following
powers:
(i) To determine all questions relating to the eligibility of Volunteer
Firefighters and EMS Volunteers to participate or continue to participate;
(ii) To maintain all records and books of account necessary for the
administration of the Plan;
(iii) To interpret the provisions of the Plan and to make and to publish
such interpretive or procedural rules as are not inconsistent with the Plan
and applicable law;
(iv) To compute, certify and arrange for the payment of benefits to
which any Participant or beneficiary is entitled;
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(v) To process claims for benefits under the Plan by Participants or
beneficiaries;
(vi) To engage consultants, attorneys, accountants, specialists, and
other persons it deems necessary and desirable to assist the Plan
Administrator in carrying out its duties under this Plan; and
(vii) To develop and maintain such instruments as may be deemed
necessary from time to time by the Plan Administrator to facilitate
payment of benefits under the Plan.
(b) The Plan shall be administered in accordance with the requirements of
Chapter 112, Part VI I, Florida Statutes.
(c) Except to the extent otherwise required by law, the Plan Administrator
shall have the full authority and discretion to act, and the Plan Administrator's
actions shall be binding and conclusive on all parties.
(d) A Participant or a beneficiary ("Claimant") may file with the Plan Administrator
a written claim for benefits, if the Participant or beneficiary determines the
distribution procedures of the Plan have not provided him his proper benefit from the
Plan. The Plan Administrator must render a decision on the claim within a
reasonable period of time of the Claimant's written claim for benefits. The Plan
Administrator must provide adequate notice in writing to the Claimant whose claim
for benefits under the Plan the Plan Administrator has denied. The Plan
Administrator's notice to the Claimant must set forth:
(i) The specific reason for the denial;
(ii) Specific references to pertinent Plan provisions on which the Plan
Administrator based its denial;
(iii) A description of any additional material and information needed for the
Claimant to perfect his claim and an explanation of why the material or
information is needed; and
(iv) That any appeal the Claimant wishes to make of the adverse
determination must be in writing to the Plan Administrator within sixty (60)
days after receipt of the Plan Administrator's notice of denial of benefits. The
Plan Administrator's notice must further advise the Claimant that his failure to
appeal the action to the Plan Administrator in writing will render the Plan
Administrator's determination final, binding and conclusive. The Plan
Administrator's notice of denial of benefits must identify the name and
address of the Plan Administrator to whom the Claimant may forward his
appeal.
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If the Claimant should appeal to the Plan Administrator, he, or his duly
authorized representative, may submit, in writing, whatever issues and
comments he, or his duly authorized representative, feels are pertinent. The
Claimant, or his duly authorized representative, may review pertinent Plan
documents. The Plan Administrator will re-examine all facts related to_ the
appeal and make a final determination as to whether the denial of benefits is
justified under the circumstances. The Plan Administrator must advise the
Claimant of its decision within a reasonable period of time of the Claimant's
written request for review.
Section 4. Eliciibility.
(a) The Plan Administrator shall, in its sole discretion, determine those
Volunteer Firefighters and EMS Volunteers ('Volunteers") eligible to participate
in the Plan. Volunteer Firefighters and EMS Volunteers shall enter the Plan as
Participants on the Eligibility Date concurring with or immediately following the
determination of their eligibility by the Plan Administrator.
Any Volunteer who was age 60 or older on January 1, 1999 shall not be
eligible to participate in this Plan. In addition, any Volunteers who are age 60 or
older at the time they commence volunteer service, or who commence service at
a time that will not permit them to earn ten Years of Service by their Normal
Retirement Age shall not be eligible to participate in this Plan. If, as of any
Eligibility Date, an otherwise eligible person shall be determined to be unable to
earn ten Years of Service prior to age 60, that person shall be ineligible for any
future participation in the Plan.
(b) The initial number of number of Volunteers who may participate in the
Plan for Plan Years for each volunteer fire/rescue department under contract
with the County are:
Volunteer Number of
Department Volunteers
Stock Island 12
Big Coppitt 16
Sugarloaf 18
Big Pine 26
Marathon 36
Conch Key 18
Layton 16
Tavernier 28
Key Largo, Fire 36
Key Largo, Ambulance 25
(c) The Board may, in its discretion increase or decrease the number of
volunteers eligible to participate in the Plan for any Plan Year.
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Section 5. Contributions and Benefits
(a) For each Plan Year, the Board shall appropriate funds from the budgets
of the various volunteer fire/rescue MSTU's, such funds to be applied as a
contribution to the LOSAP trust account in an amount as determined by the Plan
Administrator as is necessary-to fund the accrued or prospective benefits for
Participants on an actuarially sound basis and in accordance with Part VII of
Chapter 112, Florida Statutes. The amount of the annual contribution will be
calculated by the Plan Administrator and presented to the Board for approval or
modification during the annual budget adoption process.
(b) Upon attainment of Normal Retirement,Age, a Participant shall be fully
vested in his Plan benefit determined pursuant to the following schedule:
Benefit Schedule
YEARS MONTHLY ANNUAL
SERVICE BENEFIT BENEFIT
25 $375 $4500
24 360 4320
'23 345 4140
22 330 3960
21 315 3780
20 300 3600
1P 285 3420
18 270 3240
17 255 3060
16 240 2880
15 225 2700
14 210 2520
13 195 2340
12 180 2160
11 165 1980
10 150 1800
(i) The benefit schedule may be increased for cost of living
adjustments in future years if the Board deems it desirable.
(ii) Notwithstanding anything to the contrary, in no event shall any
Participant accrue a benefit in excess of $3,000 for any Year of Service.
(c) Upon completion of ten Years of Service, a Participant shall be vested in
a benefit under this Plan in the amount set forth in (b) above, payable upon the
Participant's Benefit Commencement Date.
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(d) A Participant who does not have ten Years of Service as of his Normal
Retirement Age shall not be entitled to any benefit under this Plan.
Section 6. Form and Payment of Benefits.
(a) Timing of Payment.
(i) The distribution of a Participant's benefit as determined in Section
5 shall be paid in the manner described in paragraph (b) of this Section 6
and shall commence on the Participant's Benefit Commencement Date,
subject to the Participant's (or beneficiary's) proper completion of benefit
application forms available from the Plan Administrator. Payment of
benefits shall commence on the Participant's Benefit Commencement
Date notwithstanding that the Participant remains on an active
membership roll as a Volunteer Firefighter or EMS Volunteer. A
Participant (or beneficiary) must apply for benefits and complete the
necessary benefit application forms within sixty months of his Normal
Retirement Age or all benefits otherwise payable to the Participant under
the Plan will be forfeited.
(ii) Notwithstanding the foregoing, upon a Participant's death, his
benefit will be paid to the beneficiary designated in accordance with
Paragraph (d) of this Section 6.
(b) Form of Payment. Except as otherwise provided herein, benefit
payments are payable monthly for a period of ten years.
(c) Vesting.
(i). to order to be eligible to receive any benefit payments under this
Plan, a Participant must:
(A) be credited with ten Years of Service prior to attainment of
Normal Retirement Age;
(B) for Volunteer Firefighters, have met all requirements as
defined by the County necessary to attain the rank of Structural
Firefighter, Non-Structural Firefighter and/or Emergency Vehicle
Driver-Operator prior to being credited with ten Years of Service,
and
(C) for EMS Volunteers, have met all requirements as defined
by the State of Florida necessary to drive an emergency medical
care and transportation vehicle (ambulance) and/or attain
certification as an Emergency Medical Technician or Paramedic
prior to being credited with ten Years of Service.
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(d) Payment to Beneficiary.
(i) If a vested Participant dies or becomes disabled prior to attaining
his Normal Retirement Age, he or his beneficiary will be entitled to receive
the present value of the benefits accrued as of the date of such death or
disability. Benefits accrued will be determined by the number of the
Participant's Years of Service as of the date of such death or disability.
Benefits may be paid, at the Plan Administrator's discretion, either in
monthly payments over the period of ten years or in a lump sum payment.
(ii) If the Participant dies after payments have commenced but before
he has received all of his benefits under the Plan, all unpaid amounts
shall continue to be paid to his beneficiary or beneficiaries for the portion
of the installment period remaining after the Participant's death.
(iii) At anytime and from time to time, each Participant shall have the
right to designate a beneficiary to receive his death benefit and to revoke
such designation. Each designation or revocation shall be evidenced by
written instrument filed with the Plan Administrator, signed by the
Participant and bearing the signature of a witness to his signature. In the
event that a Participant has not designated a beneficiary or beneficiaries,
or if for any reason such designation shall be legally ineffective, or if such
beneficiary or beneficiaries shall predecease the Participant, then the
personal representative of the estate of such Participant shall be deemed
to be the beneficiary designated to receive such death benefit, or if no
personal representative is appointed for the estate of such Participant,
then his next of kin under the statute of descent and distribution of the
state of such Participant's domicile at the date of his death shall be
deemed to be the beneficiary or beneficiaries to receive such death
benefit.
(e) Calculation of Lump Sum Payment and Present Value of Benefits.
Whenever the Plan provides for the payment of a benefit in the form of a lump
sum or refers to the present value of an accrued benefit, the value of the lump
sum benefit or present value of the benefit shall mean the present value of future
benefit payments discounted at an annual interest rate to be determined as
follows:
For each Plan Year, the interest rate for that year shall be equal to the
yield shown in The Wall Street Journal for the last business day of the
preceding calendar year in the "Yield Comparisons" table for Treasury
10+ years rounded up to the next whole percentage. The Plan
Administrator shall have the discretion to set calculation procedures and
approximations to be used in determining lump sum and present values.
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Section 7. Trust Account and Administration.
(a) The Board shall establish a trust account with the County Clerk of the
Circuit Court for the deposit of LOSAP contributions that are appropriated by the
Board. Other than the establishment of the trust account, the Clerk shall have
no further administrative duties or obligations with respect to the Plan.
(b) The assets in the Plan trust account shall be used to pay all expenses of
the administration of the Plan, including compensation of a trustee appointed by
the Board, if any, the compensation of any investment manager, the expense
incurred by the Plan Administrator in discharging its duties, and any interest that
may be payable on money borrowed by a trustee for the purpose of the Plan. In
the alternative, the County may pay the expenses of the Plan. Any such
payment shall not be deemed a contribution to the Plan.
(c) The Plan trust account shall be invested in accordance with the
provisions of Section 125.31, Florida Statutes.
Section 8. Plan Amendment and Termination Provisions.
(a) Amendment and Termination. The Plan may be amended at any time,
or from time to time, by the Board, and the Plan may be terminated completely or
with respect to any individually contracted volunteer fire department or
emergency medical services contractor, at any time by the Board.
(b) Effect of Termination.
(i) Upon termination, those Participants or beneficiaries who began
receiving payments prior to the Plan's termination date will receive a
single lump sum benefit equivalent to the present value of the benefits
remaining to be paid to the Participant.
(ii) Those Participants who have been credited with ten Years of
Service but have not attained their Normal Retirement Age prior to the
termination will receive a pro-rata share of the remaining Plan assets
(less any remaining administrative costs). The pro-rata share will be
based upon the lump sum value of the Participant's benefit under the Plan
as of the date of Plan termination.
(iii) In the case of the termination of an individual department's
participation in the Plan, those vested Participants with ten Years of
Service as of the date of termination of participation will receive a benefit
equivalent to the present value of their accrued benefit determined under
Section 5 of the Plan as of the termination date. The Board may, in its
discretion, pay benefits in the form of a single lump sum or in installment
payments annually over the ten year period beginning on the next fiscal
year after the date of such termination. No other liabilities of any sort
shall be recognized or payable by the Plan.
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(iv) No other benefits shall be paid to Participants, whether vested or
not on the date of the Plan termination, and no Participant has any right to
any present or future benefit payment from the Plan after the Plan is
terminated by the Board. _
Section 9. Miscellaneous.
(a) Payments to Minors and Incompetents. If any person entitled to a
payment under the Plan is deemed by the Plan Administrator to be incapable of
personally receiving and giving a valid receipt for such payment, then, unless
and until claim therefor shall have been made by a duly appointed guardian or
other legal representative of such person, the Plan Administrator may provide for
such payment or any part thereof to be made to any other person or institution
that is contributing toward or providing for the care and maintenance of such
person. Any such payment shall be a payment for the account of such person
and a complete discharge of any liability of the Board and the Plan therefor.
(b) No Interest in Assets.
(i) Nothing contained in the Plan shall be deemed to give any
Participant any equity or other interest in the assets, business or affairs of
the Board or Monroe County.
(ii) Nothing contained in the Plan shall constitute a guaranty by the
Board that the assets of Monroe County will be sufficient to pay any
amount hereunder. No Participant or beneficiary shall have any right to
receive a distribution under the Plan except in accordance with the terms
of the Plan.
(c) Non-Alienation of Benefits. No interest of any person or entity in, or right
to receive a distribution under, the Plan, shall be subject in any manner to sale,
transfer, assignment, pledge, attachment, garnishment, or other alienation or
encumbrance of any kind; nor may such interest or right to receive a distribution
be taken, either voluntarily or involuntarily, for the satisfaction of the debts of, or
other obligations or claims against, such person or entity, including claims for
alimony, support, separate maintenance and claims in bankruptcy proceedings.
(d) General Provisions.
(i) If any section, subsection, sentence, clause or provision of this
Ordinance is held invalid, the remainder of this Ordinance shall not be
affected by such invalidity.
(ii) All Ordinances or parts of Ordinances in conflict with this
Ordinance are hereby repealed to the extent of said conflict.
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(iii) The provisions of this Ordinance shall be included and
incorporated in the Code of Ordinances of the County of Monroe, Florida,
as an addition to amendment thereto, and shall be appropriately
renumbered to conform to the uniform numbering system of the Code.
(iv) This Ordinance must be filed in the Office of the Secretary of State,
State of Florida, but will not take effect until 90 days from the date of
adoption by this Board.
(v) This Plan shall be administered, construed and enforced according
to the laws of the State of Florida.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe
County, Florida at a regular meeting of said Board held on the 9th day of
June , 1999.
Mayor Wilhelmina Harvey yes
Mayor Pro Tern Shirley Freeman yes
Commissioner George Neugent �g
Commissioner Nora Williams
ommissioner Mary Kay Reich yes
BOARD OF COUNTY COMMISSIONERS
a- ANNY L. KOLHAGE, CLERK OF MONROE COUNTY, FLORIDA
By: By:
eputy k Mayor/Chairman
Effective Date
97363.8/15115.980395
NDRO ADS S TO FORM
B FFI
RO ERT N
DATE
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