(a)     Discharged members; forfeitures of retirement benefits. Members entitled to a pension shall not forfeit benefits to which they are entitled under this system upon dismissal from the fire or police departments. However, in accordance with the provisions of Sec. 112.3173, Fla. Stat. any Member who is convicted of a specified offense, as defined therein, committed prior to retirement, or whose employment is terminated by reason of his admitted commission, aid or abetment of a specified offense, shall forfeit all rights and benefits under this System, except for the return of his accumulated contributions as of the date of termination.

(b)     Nonassignability. No pension provided for herein shall be assignable or subject to garnishment for debt or for other legal process. No Member or Beneficiary under the Plan shall have any right to assign, transfer, hypothecate, encumber, commute or anticipate any interest he may have in any payments, funds or contracts under this fund, and no such interest shall in any way be subject to any legal process or levy or execution upon or attachment or garnishment proceedings against the same for the payment of any claim against any Member or any Beneficiary under the Plan, nor shall any such interest be subject to the jurisdiction of any bankruptcy court or insolvency proceedings. No assignment of any rights or benefits arising under the Plan will be permitted or recognized.

(c)     Duration of pension. Pensions granted to retired Members shall be paid to them for life and shall not be revoked nor in any way diminished except as provided in this article, and the contributions of the Member to this Fund shall cease upon his retirement and acceptance of a pension, except that the contributions of a DROP Participant on DROP Retirement shall be as provided in section 20-129(b.1)(6) and section 20-130(a).

(d)     Incompetents. If any participant or Beneficiary is a minor or is, in the judgment of the board, otherwise incapable of personally receiving and giving a valid receipt for any payment due him under the Plan, the Board may, unless and until claims shall have been made by a duly appointed guardian or committee of such person, make such payment or any part thereof to such person's spouse, children or other person deemed by the Board to have incurred expenses or assumed responsibility for the expenses of such person. Any payment so made shall be a complete discharge of any liability under the Plan for such payment.

(e)     Miscellaneous:

(1)     The Board will furnish the actuary with all data required for necessary actuarial computations under the Plan.

(2)     No payment or any benefit, contribution or other sum which would constitute a violation of any applicable wage control law shall be made hereunder.

(3)     Reference to the word "his" shall also mean "her" wherever applicable.

(f)     Rollover distributions. This subsection applies to distributions made on or after January 1, 1993. Notwithstanding any provision of the Plan to the contrary that would otherwise limit a distributee's election under this subsection, a distributee may elect, at the time and in the manner prescribed by the plan administrator, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover.

(1)     For the purposes of this subsection 20-135(f), the following words and phrases shall have the meanings indicated:

a.     Eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include:

1.     Any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten (10) years or more;

2.     Any distribution to the extent such distribution is required under Section 401(a)(9) of the Internal Revenue Code; and

3.     The portion of any distribution that is not includable in gross income.

b.     Eligible retirement plan is an individual retirement account described in Section 408(a) of the Internal Revenue Code, an individual retirement annuity described in Section 408(b) of the Internal Revenue Code, an annuity plan described in Section 403(a) of the Internal Revenue Code, or a qualified trust described in Section 401(a) of the Internal Revenue Code, that accepts the distributee's eligible rollover distribution. However, in the case of an eligible rollover distribution to the surviving spouse, an eligible retirement plan is an individual retirement account or individual retirement annuity.

c.     Distributee includes an Employee or former Employee. In addition, the Employee's or former Employee's surviving spouse are distributees with regard to the interest of the spouse.

d.     Direct rollover is a payment by the plan to the eligible retirement plan specified by the distributee.

(g)     Effect of amendments. The City reserves the right at any time to amend or modify this system in any respect or to terminate the system; provided that no amendment shall cause any part of the trust assets to be used for or diverted to purposes other than the exclusive benefit of Members and their Beneficiaries.

(h)     Denial of claim. A Member or Beneficiary whose claim for benefits under this Plan is denied by the Board shall be given, within thirty (30) days, a written notice setting forth the specific reasons for such denial. Such notice shall also advise the Member or Beneficiary that he has the right to a full and fair review of the Board's decision. A Member or Beneficiary shall have thirty (30) days from rendition of the written notice within which to file an appeal for a review of the Board's denial. Such a Member or Beneficiary shall have the right to a hearing before the Board at which time he may present any evidence or make any statements he deems to be appropriate and relevant to the Board's review of its decision to deny the claim for benefits. Upon completion of its review, written notice of the Board's decision shall be given to the Member or Beneficiary within thirty (30) days. A member or Beneficiary shall have thirty (30) days from rendition of the written notice within which to file for certiorari review from such denial in circuit court.

(i)     Small pensions. Notwithstanding any provisions of the Plan to the contrary, if the monthly retirement income payable to any person entitled to benefits hereunder is less than one hundred dollars ($100.00), or if the single-sum value of the accrued retirement income is less than five thousand dollars ($5,000.00), for Firefighters, or two thousand five hundred dollars ($2,500.00) for Police Officers, as of the date of retirement or termination of service, whichever is applicable, the Board of Trustees, in the exercise of its discretion, may specify that the actuarial equivalent of such retirement income be paid in a lump sum.

(j)     Termination and discontinuance.

(1)     Notwithstanding any other provisions of this Plan to the contrary, upon the date of either full or partial termination of the Plan, or in the case of a Plan to which Internal Revenue Code section 412 does not apply, upon complete discontinuance of contributions under the Plan, an affected Employee's or Member's right to their accrued benefit shall be one hundred (100) percent nonforfeitable.

(2)     The Plan may be terminated by the City. Upon termination of the Plan, the Fund shall be apportioned and distributed in accordance with the procedures set forth in Sec. 175.361, Florida Statutes for Firefighters and Sec. 185.37, Florida Statutes for Police Officers.

(k)     Exemption from execution. In accordance with Sec. 175.241 and 185.25, Florida Statutes, the pensions, annuities, or other benefits accrued or accruing to any person under this Plan and the accumulated contributions and the cash securities in the funds created under this Plan are exempt from any state, county, or municipal tax and shall not be subject to execution or attachment or to any legal process whatsoever, and shall be unassignable.

(l)     Fraudulent claims. By operation of Sec. 175.195 and 185.185, Fla. Stat. it is unlawful for a person to willfully and knowingly make, or cause to be made, or to assist, conspire with, or urge another to make, or cause to be made, any false, fraudulent, or misleading oral or written statement or withhold or conceal material information to obtain any benefit available under this Plan. In addition to any applicable criminal penalty for such an offense, upon conviction for a violation in Sec. 175.195 or 185.185, Fla. Stat., a participant or Beneficiary under this Plan receiving funding hereunder may, in the discretion of the Board of Trustees, be required to forfeit the right to receive any or all benefits to which the person would otherwise be entitled. For the purposes of this subsection, the term "conviction" means a determination of guilt that is the result of a plea or trial, regardless of whether adjudication is withheld.

(m)     Premium Tax Revenues; Extra Benefits; Supplemental Plan. To the extent the City has a local law plan under Chapters 175 or 185, Florida Statutes, which in the opinion of the State of Florida Division of Retirement, meets the minimum benefits and minimum standards set forth in Chapters 175 and 185, Florida Statutes, the Board, as approved by a majority of Police Officers or Firefighters, whichever may apply, may

(1)     Place the income from the premium tax in the Plan for the sole and exclusive use of its Police Officers or its Firefighters or its Police Officers and Firefighters, where it shall become an integral part of the Plan and shall be used to pay extra benefits to the Police Officers or Firefighters or Police Officers and Firefighters; or

(2)     Place the income from the premium tax in a separate supplemental plan to pay extra benefits to the Police Officers or Firefighters, or Police Officers and Firefighters where included, participating in such supplemental plan.

(n)     Funding of additional benefit levels under Chapter 99-1, Laws of Florida; extra benefits.

(1)     To the extent state contributions received under Chapters 175 or 185, Florida Statutes prior to the effective date of Chapter 99-1, Laws of Florida, are not adequate to fund the additional benefits to meet the minimum requirements of Chapter 99-1, Laws of Florida, only such incremental increases in benefits shall be required as state moneys are adequate to provide. Such increments shall be provided as state moneys become available.

(2)     The Plan shall comply with the minimum benefit provisions of Chapter 175, Florida Statutes (1999), for Firefighters, or Chapter 185, Florida Statutes (1999), for Police Officers, only to the extent that additional premium tax revenues become available to incrementally fund the cost of such compliance as is provided in Sec. 175.162(2)(a), Florida Statutes (1999), for Firefighters, and Sec. 185.16(2), Florida Statutes (1999), for Police Officers. When the Plan is in compliance with such minimum benefit provisions, as subsequent additional tax revenues become available, they shall be used to provide extra benefits. For the purpose of this Plan, "additional premium tax revenues" means revenues received by the City pursuant to Sec. 175.121 and 185.10, Florida Statutes (1999) that exceed the amount received for calendar year 1997 and the term "extra benefits" means benefits in addition to or greater than those provided to general employees in the City.

(o)     Provisions regarding transfer to another state retirement system shall be controlled by Sec. 175.371 and Sec. 185.38, Florida Statutes.

(p)     Chapter 175 / 185 Minimum benefit levels and minimum benefit standards. The provisions of Chapter 99-1, Laws of Florida are intended to establish minimum benefits and minimum standards for operation and funding of the Plan, but nothing contained in Chapter 99-1, Laws of Florida, nor in Chapters 175 or 185, Florida Statutes (1999) shall operate to reduce presently existing rights or benefits of any Member of this Plan, directly, indirectly or otherwise. Anything contained in this Plan to the contrary notwithstanding, to the extent the terms and conditions of this Plan do not meet the minimum benefit levels and minimum standards for operation and funding of the Plan as set forth in Chapter 99-1, Laws of Florida, it is the intent of this amendment that such minimum benefit levels and minimum standards for operation and funding of the Plan as set forth in Chapter 99-1, Laws of Florida, be applied, to the extent of such conflict, but without reducing any existing rights or benefits of a Member as of the effective date of this amendment and only for such period as the City is a participant in premium tax money distributions under Chapters 175 or 185, Fla. Stat.

(q)     Optional participation in premium tax moneys under Chapters 175 / 185; revocation; automatic repeal. The City may revoke its participation in premium tax money distributions under Chapters 175 or 185, Florida Statutes. In the event the City elects to revoke its participation in premium tax money distributions, premium tax moneys previously received shall continue to be used for the sole and exclusive benefit of Firefighters or Police Officers or Firefighters and Police Officers where included, and no amendment, legislative act, ordinance, or resolution shall be adopted which shall have the effect of reducing the then-vested accrued benefits of the Firefighters, Police Officers, retirees or their Beneficiaries. It is the intent of this Ordinance that any additional benefits enacted through this amendment and any standards enacted herein are solely for the purpose of meeting state mandated minimum benefits and minimum standards for the operation and funding of the Plan so long as the City participates in premium tax money distributions and are not a product of the collective bargaining of the terms and conditions of employment. Accordingly, in the event the City revokes its participation in premium tax money distributions under Chapters 175 or 185, Florida Statutes, then, without disturbing or reducing those benefits accrued prior to such revocation, this amendment, except as to the provisions of section 20-129(f)(5) amended by this ordinance, shall automatically be deemed prospectively repealed, null and void and of no further force and effect, except as hereinabove provided and all provisions repealed by this amendment shall be prospectively automatically revived.