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Agenda GEPB 012512
AGENDA CITY OF PALM BEACH GARDENS GENERAL EMPLOYEES' PENSION FUND Wednesday January 25, 2012 9:30 AM CITY COUNCIL CHAMBERS I. CALL TO ORDER II. PLEDGE OF ALLEGIANCE III. ROLL CALL: Allan Owens Mary Anderson - Pickle Dindial Laljie IV. ADDITIONS, DELETIONS, MODIFICATIONS V. APPOINTMENT OF TRUSTEE VI. APPROVAL OF MINUTES a. February 15, 2011 VII. OLD BUSINESS VIII. NEW BUSINESS a. Discussion of Adoption Agreement and Pension Document b. Review of Investment Report, October 1, 2010 through September 30, 2011 IX. COMMENTS BY PUBLIC X. COMMENTS BY THE BOARD XI. ADJORNMENT � Florida 4(lz Municipal Pension Trust Fund FLORIDA MUNICIPAL PENSION TRUST FUND DEFINED BENEFIT PLAN DOCUMENT RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 Sponsored and Administered by: FLORIDA LEAGUE OF CITIES, INC. 301 S. Bronough Street, P.O. Box 1757 Tallahassee, FL 32302 -1757 (850) 222 -9684 Fax (850) 222 -3806 TABLE OF CONTENTS ARTICLE 1 DEFINITIONS Section 1.01 - Section 1.31 Definitions 5 ARTICLE 2 PARTICIPATION Section 2.01 Conditions of Eligibility 14 Section 2.02 Participation 14 Section 2.03 Change in Designation of Beneficiary 15 ARTICLE 3 BOARD OF TRUSTEES Section 3.01 Board of Trustees 16 ARTICLE 4 FINANCES AND FUND MANAGEMENT Section 4.01 Establishment and Operation of Fund 19 ARTICLE 5 CONTRIBUTIONS Section 5.01 Participant Contributions 24 Section 5.02 State Contribution 24 Section 5.03 Employer Contributions 24 Section 5.04 Other 25 ARTICLE 6 Section 6.01 Section 6.02 Section 6.03 Section 6.04 Section 6.05 Section 6.06 Section 6.07 Section 6.07 ARTICLE 7 Section 7.01 Section 7.02 Section 7.03 Section 7.04 Section 7.05 Section 7.06 BENEFIT AMOUNTS AND ELIGIBILITY Normal Retirement Date 26 Normal Retirement Benefit 26 Normal Form of Benefit 27 Cost of Living Adjustments to Benefit Payments 27 Early Retirement Date 27 Early Retirement Benefit Deferred Retirement Option Program or "DROP" Required Distribution Date PRE - RETIREMENT DEATH WE 28 28 Death Prior to Vesting In- Line -Of -Duty 29 Death After Vesting In- Line -Of- Duty 29 Death Prior to Vesting Off -Duty 29 Death After Vesting Off -Duty 29 Beneficiaries in Receipt of Payment 29 Distribution of Benefits 30 2 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 8 DISABILITY Section 8.01 Disability Benefits In the Line of Duty 31 Section 8.02 Disability Benefits Off-Duty 32 Section 8.03 Conditions Disqualifying Disability Benefits 32 Section 8.04 Physical Examination Requirement 33 Section 8.05 Disability Payments 34 Section 8.06 Disability Payments and Workers Compensation 34 ARTICLE 9 VESTING 36 ARTICLE 10 OPTIONAL FORMS OF BENEFITS 38 ARTICLE 11 BENEFICIARIES 41 ARTICLE 12 CLAIMS PROCEDURES 42 ARTICLE 13 REPORTS TO DIVISION OF RETIREMENT 43 ARTICLE 14 ROSTER OF RETIREES 44 ARTICLE 15 BOARD ATTORNEY AND PROFESSIONALS 45 ARTICLE 16 MAXIMUM PENSION Section 16.01 Basic Limitations 46 Section 16.02 Adjustment to Basic Limitation of Form of Benefit 46 Section 16.03 Less Than Ten (10) Years of Service 48 Section 16.04 Participation in Other Defined Benefit Plans 48 Section 16.05 Ten Thousand Dollar ($10,000) Limit 48 Section 16.06 Reduction of Benefits 49 Section 16.07 Service Credit Purchase Limits 49 Section 16.08 Additional Limitation on Pension Benefits 52 Section 16.09 Benefit Restoration Plan & Trust 52 ARTICLE 17 DISTRIBUTION OF BENEFITS 57 ARTICLE 18 MISCELLANEOUS PROVISIONS Section 18.01 Interest of Participants in Pension Plan 60 Section 18.02 Summary Plan Descriptions 60 Section 18.03 Gender and Number 60 Section 18.04 Headings and References 60 Section 18.05 Benefit Improvements 61 Section 18.06 Procedures for Unclaimed Benefit 61 Section 18.07 Qualified Military Service 61 Section 18.08 Domestic Relations Order Submission 61 3 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 Section 18.09 Prohibited Transaction 62 Section 18.10 Qualification of Plan 62 Section 18.11 Plan Amendments 62 ARTICLE 19 REPEAL OR TERMINATION OF PLAN 63 ARTICLE 20 EXEMPTION FROM EXECUTION, NON ASSIGNABILITY 68 ARTICLE 21 FORFEITURE OF PENSION: CONVICTION AND FORFEITURE 69 ARTICLE 22 PENSION VALIDITY 72 ARTICLE 23 SIGNATORIES 73 EXHIBIT A MASTER TRUST AGREEMENT 74 EXHIBIT B ACTUARIAL EQUIVALENT 75 4 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 1 DEFINITIONS As used herein, unless otherwise defined or required by the context, the following words and phrases shall have the meaning indicated: 1.01 "Accumulated Contributions ": shall mean a Participant's own contributions without interest. For those Participant's who purchase Credited Service with interest or at no cost to the Plan, only that portion of any payment representing the amount attributable to the Participant's contributions based on the applicable Participant contribution rate shall be included in Accumulated Contributions. 1.02 "Accrued Benefit ": shall mean a fraction of the benefit to which a Participant would be entitled at their Normal Retirement Date. The numerator of the fraction is the years of participation completed to date and the denominator is the years of participation in the Plan that would have been earned if the Participant continued employment until their Normal Retirement Date. 1.03 "Actuary ": shall mean an actuary that is a member of the Society of Actuaries or the American Academy of Actuaries and who is enrolled under subtitle C of Title III of the Employee Retirement Income Security Act of 1974. 1.04 "Actuarial Equivalent ": Actuarial Equivalent is defined in the attachment marked Exhibit B. 1.05 "Adoption Agreement ": shall mean the document outlining the specific benefits of the Plan, as executed by the Employer and attached to and made part of the Plan. I DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 1.06 "Average Final Compensation ": shall mean one - twelfth (1/12) of the average annual compensation of the five (5) best years of the last ten (10) years of Credited Service prior to retirement, termination or death, or the career average, whichever is greater, unless otherwise specified in the Adoption Agreement. A year shall be defined as the twelve (12) consecutive months immediately prior to death, disability or retirement. In the case of a Volunteer Firefighter, Average Final Compensation shall mean the average salary of the five (5) best years of the ten (10) best contributing years prior to change in status to a permanent full -time Firefighter or retirement as a Volunteer Firefighter or the career average of a Volunteer Firefighter, whichever is greater. 1.07 "Beneficiary ": shall mean the person or persons entitled to receive benefits hereunder at the death of a Participant who has or have been designated in writing by the Participant and filed with the Board. If no such designation is in effect, or if no person so designated is living, at the time of death of the Participant, the beneficiary shall be the estate of the Participant. 1.08 "Board ": shall mean the Board of Trustees, which shall administer and manage the Plan herein provided and serve as Trustees of the Fund. 1.09 "Code ": shall mean the Internal Revenue Code of 1986, as amended from time to time. 1.10 "Credited Service ": shall mean the total number of years and fractional parts of years as a Participant during which the Participant made required contributions to the Plan, omitting intervening years or fractional parts of years when such Participant is not employed by the Employer. Credited Service may be given for years of employment as a Police E> DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 Officer, Firefighter or Public Safety Officer, prior to plan inception at the discretion of the Employer and as stated in the Adoption Agreement. A Participant may voluntarily leave his Participant contributions in the Fund for a period of five (5) years after leaving the employ of the Employer pending the possibility of being rehired in a position eligible for participation in this Plan, without losing credit for the time that he was a Participant in the Plan. If a vested Participant does not become reemployed within five (5) years, then the Accumulated Contributions will be returned to the Participant without interest, unless otherwise specified in the Adoption Agreement, upon receipt of written request of the Participant. If a Participant who is not vested is not reemployed with the Employer within five (5) years, his Accumulated Contributions shall be returned without interest. Upon return of a Participant's Accumulated Contribution, all rights and benefits under the Plan are forfeited and terminated. Upon any reemployment in a position eligible for participation in this Plan, a Participant shall not receive credit for the years and fractional parts of years for which he has withdrawn his Accumulated Contributions from the Plan unless the Participant repays into the Fund the contributions he has withdrawn, with interest, as determined by the Board, within ninety (90) days after reemployment. A Participant shall receive Credited Service for all purposes, including vesting, for the years or fractional parts of years that he performs "Qualified Military Service" including voluntary or involuntary service in the armed forces of the United States as defined in the Uniformed Services Employment and Reemployment Rights Act (USERRA) (P.L. 103 -353), after separation from employment with the Employer, to perform training or service, provided that: (A) The Participant must return to his employment with the Employer within one (1) year following the date of military discharge or his release from active service. (B) The Participant is entitled to reemployment under the provisions of USERRA, DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (C) The maximum credit for military service pursuant to this paragraph shall be five (5) years. (D) This section is intended to satisfy the minimum requirements of USERRA, as may be amended from time to time. To the extent that this section does not meet the minimum requirements of USERRA, the provisions of USERRA shall govern. If a participant dies on or after January 1, 2007 while performing Qualified Military Service as defined by USERRA, the participant's beneficiaries shall be entitled to any benefits the participant would have been entitled to had he or she resumed employment and then died while employed. 1.11 "Deferred Retirement Option Plan" or "DROP ": shall mean a local law plan retirement option in which a Participant may elect to participate. A Participant may retire for all purposes of the plan and defer receipt of retirement benefits into a DROP account while continuing employment with his employer. However, a Participant who enters the DROP and who is otherwise eligible to participate shall not thereby be precluded from participating or continuing to participate in a supplemental plan in existence on, or created after, the date of adoption of a DROP by the Employer pursuant to Section M, "DROP," of the Adoption Agreement. 1.12 "Early Retirement Date ": shall mean the date which is specified in the Adoption Agreement - Section G3, Early Retirement Date. 1.13 "Effective Date ": shall mean the date of this Plan as specified in the Adoption Agreement - Section Al. H DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 1.14 "Employee ": shall mean the classes of employees designated as eligible to participate in this Plan as specified in the Adoption Agreement - Section B., except as otherwise provided in the Adoption Agreement. 1.15 "Employer ": shall mean the municipality, governmental entity, public agency or political subdivision established within the State of Florida that adopts this Plan. 1.16 "Firefighter ": shall mean any person employed solely by a constituted fire department or public safety department of any municipality or special fire control district who is certified as a Firefighter as a condition of employment in accordance with the provisions of Section 633.35, Fl. Stat., and whose duty is to extinguish fires, to protect life, and to protect property. The term includes all certified, supervisory, and command personnel whose duties include, in whole or in part, the supervision, training, guidance, and management responsibilities of full -time firefighters, part -time firefighters, or auxiliary firefighters but does not include part -time firefighters or auxiliary firefighters. 1.17 "Fund ": shall mean the Trust Fund established herein as part of the Plan. 1.18 "Limitation Year ": shall mean the Calendar Year. 1. 19 "Normal Retirement Date ": shall mean the date as specified in the Adoption Agreement - Section G1 Normal Retirement Date. 9 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 1.20 "Participant or Member" shall mean the actively employed Employees who are eligible to participate in this Plan as specified in the Adoption Agreement - Section B, Plan and Section C, Eligibility. Benefit improvements which, in the past, have been provided for by amendments to the Plan adopted by the Employer by ordinance or resolution, and any benefit improvements which might be made in the future shall apply prospectively and shall not apply to Participants who terminate employment or who retire prior to the effective date of any ordinance or resolution adopting such benefit improvements, unless such ordinance or resolution specifically provides to the contrary. 1.21 "Plan ": shall mean the pension Plan as herein set forth and as may be amended from time to time. 1.22 "Plan Year ": shall mean the Plan's accounting year of twelve (12) consecutive months commencing on October 1 of each year and ending the following September 30, or the Plan Year as specified in the Adoption Agreement. 1.23 "Police Officer ": shall mean any person who is elected, appointed, or employed full time by any municipality, who is certified or required to be certified as law enforcement officer in compliance with s. 943.1395, Fl. Stat., who is vested with authority to bear arms and make arrests, and whose primary responsibility is the prevention and detection of crime or the enforcement of the penal, criminal, traffic, or highway laws of the State. This definition includes all certified supervisory and command personnel whose duties include, in whole or in part, the supervision, training, guidance, and management responsibilities of full -time law enforcement officers, part -time law enforcement officers, or auxiliary law enforcement officers, but does not include part -time law enforcement officers or auxiliary law enforcement officers as the same are defined in s. 943.10(6) 10 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 and (8), Fl. Stat., respectively. A Police Officer classification shall also include a public safety officer who is responsible for performing both police and fire services. 1.24 "Public Safety Officer ": shall mean an actively employed person who is responsible for performing both firefighter and police officer services. A Public Safety Officer shall be considered a "police officer" for the purposes of this Plan. 1.25 "Salary /Compensation ": Notwithstanding any provision of this Plan or Adoption Agreement, "Salary /Compensation" for all Participants participating under the Plan shall be limited as follows: For noncollectively bargained service earned on or after July 1, 2011, or for service earned under collective bargaining agreements entered into on or after July 1, 2011, when calculating a Participant's retirement benefits, the Plan may include up to 300 hours per year of overtime compensation as noted in the Adoption Agreement, but may not include any payments for accrued unused sick leave or annual leave. For those Participants whose terms and conditions of employment are collectively bargained, this provision is effective for the first agreement entered into on or after July 1, 2011. For Firefighters, "compensation" or "salary" means, for noncollectively bargained service earned before July 1, 2011, or for service earned under collective bargaining agreements in place before July 1, 2011, the fixed monthly remuneration paid a Firefighter; where, as in the case of a Volunteer Firefighter, remuneration is based on actual services rendered, the term means the total cash remuneration received yearly for such services, prorated on a monthly basis. For noncollectively bargained service earned on or after July 1, 2011, or for service earned under collective bargaining agreements entered into on or after July 1, 2011, the term has the same meaning except that when calculating retirement benefits, up to 300 hours per year in overtime 11 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 compensation may be included as noted in the Adoption Agreement, but payments for accrued unused sick or annual leave may not be included For Police Officers, "compensation" or "salary" means, for noncollectively bargained service earned before July 1, 2011, or for service earned under collective bargaining agreements in place before July 1, 2011, the total cash remuneration paid to a Police Officer for services rendered, including overtime payments which may be limited to not less than 300 hours per calendar year, but not including any payments for extra duty or a special detail work performed on behalf of a second party employer. For noncollectively bargained service earned on or after July 1, 2011, or for service earned under collective bargaining agreements entered into on or after July 1, 2011, the term has the same meaning except that when calculating retirement benefits, up to 300 hours per year in overtime compensation may be included as noted in the Adoption Agreement, but payments for accrued unused sick or annual leave may not be included. For a firefighter or police officer supplemental plan operating under either section 175.351(4) or 185.35(4), Florida Statutes, the definition of compensation or salary may be as provided under the referenced sections of law Compensation in excess of the limitations set forth in Section 401(a)(17) of the Code as of the first day of the calendar year shall be disregarded for any purpose, including employee contributions or any benefit calculations. The annual compensation of each member taken into account in determining benefits or employee contributions for any calendar year beginning on or after January 1, 2002, may not exceed $200,000, as adjusted for cost -of- living increases in accordance with Section 401(a)(17)(B) of the Code. See Section D of the Adoption Agreement for further details. 12 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 1.26 "Spouse ": shall mean the lawful wife or husband of a Participant at the time benefits become payable. 1. 27 "Total and Permanent Disability ": shall mean a physical or mental condition of a Participant resulting from bodily injury, disease, or mental disorder which renders him incapable of employment as a Firefighter, Police Officer or Public Safety Officer, and which condition constitutes total disability as determined by the Board. 1.28 "Trust Fund or Trust ": shall mean the Trust Fund established under this Plan to hold Plan assets and to which contributions are to be paid and benefits held. Nothing herein shall preclude the establishment of more than one trust fund as may be required by law or adopted by the Employer. 1.29 "Trustee ": shall mean the person or persons named as and making up the Board of Trustees or Board, who shall administer and manage the Plan. 1.30 "Valuation Date ": shall mean the first day of the Plan Year. 1.31 "Volunteer Firefighter ": shall mean any person whose name is carried on the active membership roll of a constituted volunteer fire department or a combination of a paid and volunteer fire department of any municipality or special fire control district and whose duty is to extinguish fires, protect life, and to protect property. Compensation for services rendered by a Volunteer Firefighter shall not disqualify him as a volunteer. A person shall not be disqualified as a Volunteer Firefighter solely because he has other gainful employment. Any person who volunteers assistance at a fire, but is not an active 1 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 member of the department described herein is not a Volunteer Firefighter within the meaning of this paragraph. 14 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 2 PARTICIPATION 2.01 Conditions of Eligibility A Participant shall become eligible to participate in this Plan as specified in Section C of the Adoption Agreement. As a condition of eligibility, the Employee participants shall be required to complete a medical examination as prescribed by the Board, and provide complete and accurate information concerning their health status as requested by the Board. Any material misstatements or omissions of required health or medical information by an applicant or Participant shall be grounds for denial of benefits. Based upon medical evidence of any pre- existing adverse health condition, resulting from the prescribed examination or other medical records or history, the Board may determine ineligibility for disability benefits hereunder, as related to such pre- existing condition. A Participant may be declared ineligible for disability benefits only at the time of the initial examination provided in this section, or at a later date if the Board established that a condition existed at the time of the Participant's employment or date of participation, and the condition was known to the employee. A determination of pre- existing condition shall be recorded on the Participant's record of membership, a copy of which shall be provided to the Participant, and shall be reflected in the minutes of the Board meeting at which such determination was made by the Board. The procedures followed and the determination of the Board as to a pre- existing condition shall be considered on a uniform, non - discriminatory basis. 2.02 Participation Each Participant shall complete a form prescribed by the Board providing the following information: (A) enrollment in the Plan (B) designation of a beneficiary or beneficiaries, 15 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (C) a certified statement as to prior medical history, and a waiver to release and access medical records. 2.03 Change in Designation of Beneficiary A Participant may from time to time change his designated beneficiary by written notice to the Board upon forms provided by the Board. Upon such change, the rights of all previously designated beneficiaries to receive any benefits under the Plan shall cease. A change of beneficiary shall not require consent of the beneficiary. Notwithstanding the provisions of this paragraph, a police officer retiree or firefighter retiree may change his or her designation of beneficiary up to two times without the approval of the Board or the current beneficiary. The retiree is not required to provide proof of the good health of the beneficiary being removed, and the beneficiary being removed need not be living. 16 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 3 BOARD OF TRUSTEES 3.01 Board of Trustees (A) The sole and exclusive administration of and responsibility for the proper operation of the Plan is hereby vested in a Board of Trustees. For plans participating in Chapter 175 or 185, Fl. Stat., these trustees shall be selected according to Section 175.061 (1)(b), Fl. Stat., and Section 185.05, (1)(b), Fl. Stat. For plans not participating in Chapter 175 or 185, Fl. Stat., these trustees shall be selected according to municipal ordinance, or resolution adopted by the governing body of the special fire control district. Each Board of Trustees shall be a legal entity with, in addition to other powers and responsibilities contained herein, the power to bring and defend lawsuits of every kind, nature, and description. Accurate and detailed accounts of all Board meetings must be kept. All accounts, books and records relating thereto shall be open to inspection and audit in accordance with general law. The Board shall issue such reports as are requested and make available to the same for inspection any and all records and accounts which are deemed appropriate in order to comply with governmental regulations issued thereunder. (B) The Board members shall, by a majority vote, elect a Chairman and a Secretary. The Secretary of the Board shall keep a complete minute book of the actions, proceeding, or hearings of the Board. The Board members shall not receive any compensation as such, but may receive expenses and per diem as provided by law. (C) Each Board member shall serve as trustee for a period of 2 years, unless he or she sooner leaves the employment of the Employer, whereupon a successor shall be chosen in the same manner as an original appointment. However, the terms of office of the appointed and 17 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 elected members may be amended by municipal ordinance, or resolution adopted by the governing body of the special fire control district to extend the terms from 2 years to 4 years. The length of the terms of office shall be the same for all board members. (D) Each Board member shall be entitled to one vote on the Board. A majority of the Board shall be necessary for any decision of the Board. A Board member shall have the right to abstain from voting as the result of a conflict of interest provided that Board member states in writing the nature of the conflict and complies with the provisions of Section 112.3143, Fl. Stat. (E) The Board of Trustees shall engage such actuarial, accounting, legal, and other services as shall be required to transact the business of the Plan. The compensation of all persons engaged by the Board and all other expenses of the Board necessary for the operation of the Plan shall be paid from the Fund at such rates and in such amounts as the Board of Trustees shall approve. (F) The duties and responsibilities of the Board of Trustees shall include, but not necessarily be limited to, the following: (1) To construe the provisions of the Plan and determine all questions arising thereunder. (2) To determine all questions relating to eligibility and participation. (3) To determine the amount of all benefits hereunder. (4) To establish uniform rules and procedures to be followed for administrative purposes, benefit applications, and all matters required to administer the Plan. (5) To distribute to Participants, at regular intervals, information concerning the Plan. 18 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (6) To receive and process all applications for participation and benefits. (7) To authorize all payments whatsoever from the Fund, and to notify the disbursing agent, in writing, of approved benefit payments and other expenditures arising through operation of the Plan and Fund. (8) To have performed actuarial studies and at least triennial valuations, as required by law, and make recommendations regarding any and all changes in the provisions of the Plan. (9) To perform such other duties as required to administer the Plan. (10) To arrange for and select physicians for medical exams and review and advise on medical disability eligibility issues. (11) To invest and reinvest the assets of the Fund. (G) At least once every three (3) years, the Board shall retain a professionally qualified independent consultant who shall evaluate the performance of any existing professional money manager and shall make recommendations to the Board regarding the selection of money managers for the next investment term. These recommendations shall be considered by the Board at its next regularly scheduled meeting. 19 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 4 FINANCES AND FUND MANAGEMENT 4.01 Establishment and Operation of Fund (A) As part of the Plan, there is hereby established the Fund, into which shall be deposited all of the contributions and assets whatsoever attributable to the Plan, including any assets of any prior municipal trust fund(s). (B) The actual custody and supervision of the Fund (and assets thereof) shall be vested in the Board. Payment of benefits and disbursements from the Fund shall be made by the disbursing agent but only upon written authorization from the Board or its designee. (C) All funds of the Plan may be deposited by the Board with the Employer, acting in a ministerial capacity only, who shall be liable in the same manner and to the same extent as he is liable for the safekeeping of funds for the Employer. However, any funds so deposited with the Employer shall be kept in a separate fund by the Employer or clearly identified as such funds of the Plan. In lieu thereof, the Board shall deposit the funds in a qualified public depository as defined in Section 280.02, Fl. Stat., which depository with regard to such funds shall conform to and be bound by all of the provisions of Chapter 280, Fl. Stat. In order to fulfill its investment responsibilities as set forth herein, the Board may retain the services of a custodian bank, an investment adviser registered under the Investment Advisors Act of 1940, or otherwise exempt from such required registration, an insurance company, or a combination of these, for the purpose of investment decisions and management. Such investment manager shall have discretion, subject to any guidelines as prescribed by the Board, in the investment of all Fund assets. 20 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (D) All funds of the Plan may be commingled without limitation in governmental investment trusts, no -load investment funds or no -load mutual funds, and all such trusts or funds must comply with the Investment Policy as attached as Exhibit A. Accurate records are to be maintained at all times reflecting the financial composition of the Fund, including accurate current accounts and entries as regards the following: (1) Current amounts of Accumulated Contributions of Participants on both an individual and aggregate account basis, and (2) receipts and disbursements, and (3) benefit payments, and (4) current amounts clearly reflecting all monies, funds and assets whatsoever attributable to contributions and deposits from the Employer, and (5) all interest, dividends and gains (or losses), and (6) such other entries as may be properly required so as to reflect a clear and complete financial report of the Fund. (E) An independent audit shall be performed annually by a certified public accountant for the most recent fiscal year of the Employer showing a listing of assets and a statement of all income and disbursements during the year. Such income and disbursements must be reconciled with the assets at the beginning and end of the year. Such report shall reflect a complete evaluation of assets on a cost and market basis, as well as other items normally included in a certified audit. (F) The Board of Trustees shall have the following investment powers and authority: (1) The Board of Trustees shall be vested with full legal title to said Fund, subject, however, and in any event to the authority and power 21 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 of the governing body of the Employer to amend or terminate this Plan, provided that no amendment or termination shall ever result in the use of any assets of the Fund except for the payment of regular expenses and benefits under this Plan, and except as otherwise provided in this Plan. All contributions deposited into the Fund, and the income thereof, without distinction between principal and income, shall be held and administered by the Board, or its agent, in the Fund, and the Board shall not be required to segregate or invest separately any portion of the Fund. (2) All monies paid into or held in the Fund shall be invested and reinvested by the Board. The Fund shall be invested in accordance with an established investment policy adopted by the Board. The adopted investment policy will be made part of this document and shall be attached as Exhibit A. (3) The Board may cause any investment in securities held by it to be registered in or transferred into its name as Trustee or into the name of such nominee as it may direct, or it may retain them unregistered and in a form permitting transferability, but the books and records shall at all times show that all investments are part of the Trust Fund. (4) The Board is empowered, but is not required, to vote upon any stocks, bonds, or securities of any corporation, association, or trust and to give general or specific proxies or powers of attorney with or without power of substitution to participate in mergers, reorganizations, recapitalization, consolidations and similar transactions with respect to such securities; to deposit such stock or other securities in any voting trust or any protective or like committee with the Trustee or with depositories designated thereby; to amortize or fail to amortize any part or all of the premium or discount resulting from the acquisition or disposition of assets; and generally to exercise any of the powers of an owner with respect to stocks, bonds, or other 22 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 investments comprising the Fund which it may deem to be in the best interest of the Fund to exercise. (5) Any overpayments or underpayments from the Fund to a Participant or beneficiary caused by errors of computation shall be adjusted with interest at a rate per annum as utilized in the prior years' actuarial valuation. Overpayments shall be charged against payments next succeeding the correction. Underpayments shall be made up from the Trust Fund. (6) In any application to or proceeding or action in the courts, the Board and Employer shall be a necessary party, and no Participant or other person having an interest in the Fund shall be entitled to any notice or service of process. Any judgment entered in such a proceeding or action shall be conclusive upon all persons. (7) Any powers and functions of the Board may be performed or carried out by the Board through duly authorized agents, provided that the Board at all times maintains continuous supervision over the acts of any such agent; provided further, that legal title to the Fund always remain with the Board. (G) Notwithstanding any provision of this section to the contrary, for plans participating in Chapter 175 or 185, Fl. Stat., the Board shall identify and publicly report any direct or indirect holdings it may have in any scrutinized company, as defined in section 215.473, Florida Statutes, and proceed to sell, redeem, divest, or withdraw all publicly traded securities it may have in that company beginning January 1, 2010. The divestiture of any such security must be completed as specified in Chapter 175 or 185, Fl. Stat. The Board and its named officers or investment advisors may not be deemed to have breached their fiduciary duty in any action taken to dispose of any such security, and the Board shall have satisfactorily discharged the fiduciary duties of loyalty, prudence, and sole and exclusive benefit to the participants of the pension fund and their 2 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 beneficiaries if the actions it takes are consistent with the duties imposed by s. 215.473, and the manner of the disposition, if any, is reasonable as to the means chosen. For the purposes of effecting compliance with that section, the pension fund shall designate terror -free plans that allocate their funds among securities not subject to divestiture. No person may bring any civil, criminal, or administrative action against the Board of trustees or any employee, officer, director, or advisor of such pension fund based upon the divestiture of any security pursuant to this paragraph. 24 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 5 CONTRIBUTIONS 5.01 Participant Contributions (A) Amount Participants in the Plan shall be required to make contributions to the Fund in the amount specified in the Adoption Agreement - Section K, Employee Contributions. (B) Method Participant contributions shall be made by payroll deduction. Participant contributions withheld by the Employer on behalf of the Participant shall be deposited in the Fund immediately after each pay period. (C) Pre -Tax Employee Contributions If pre -tax Employee Contributions are applicable, this provision will be noted within the Adoption Agreement - Section K as pre -tax contributions pursuant to Section 414(h) of the Code, otherwise the Plan will assume after tax contributions. Such designation is contingent upon the contribution being excluded from the Employees' gross income for federal income tax purposes. For all other purposes of the Plan, such contributions shall be considered Employee contributions. 5.02 State Contributions Any monies received or receivable by reason of laws of the State of Florida, for the express purpose of funding the Plan shall be deposited in the Trust Fund comprising part of this Plan immediately. Contributions must be deposited within five (5) days after receipt by the Employer. 5.03 Employer Contributions So long as this Plan is in effect, the Employer shall deposit quarterly contributions for each Plan Year to the Trust Fund in an amount equal to the amount determined by the Actuary, taking into account Participant contributions, state contributions for such year, and the total cost for the Plan Year, as represented in the most recent actuarial valuation of the Plan. The total cost for each Plan Year shall be defined as the total normal cost plus the 25 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 additional amount sufficient to amortize the unfunded past service liability as provided in Part VII of Chapter 112, Florida Statutes. 5.04 Other Private donations, gifts and contributions may be deposited to the Fund. 2G DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 6 BENEFIT AMOUNTS AND ELIGIBILITY 6.01 Normal Retirement Date A Participant's Normal Retirement Date shall be as specified in the Adoption Agreement - Section G1, Normal Retirement Date. A Participant may retire on his Normal Retirement Date or on the first day of any month thereafter. Normal Retirement under the Plan is retirement from employment with the Employer on or after the Normal Retirement Date and completion of the required years of credited service. 6.02 Normal Retirement Benefit (1) A Participant retiring hereunder on or after his Normal Retirement Date shall receive a monthly benefit as specified in the Adoption Agreement - Section G2, Normal Retirement Benefit, which shall commence on the first day of the month coincident with or next following his termination of employment. In the event that a Participant does not begin to receive his Benefit at his Normal Retirement Date, such Participant shall be entitled to a deferred benefit equal to the benefit he was entitled to receive at his Normal Retirement Date, adjusted to take into account his Average Final Compensation and years of Credited Service as of his actual retirement date. (2) The monthly Normal Retirement Benefit of a Volunteer Firefighter who changes status from a Volunteer Firefighter to a full -time Firefighter shall be as provided below. (A) The amount of monthly retirement income payable to a full —time Firefighter who retires on or after his or her Normal Retirement Date shall be an amount equal to the number of his or her years of Credited Service as a full -time Firefighter multiplied by the Normal Retirement Benefit multiplier specified in Section 27 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 G2 of the Adoption Agreement multiplied by his or her Average Final Compensation as a full -time Firefighter. (B) The amount of monthly retirement income payable to a Volunteer Firefighter who retires on or after his or her Normal Retirement Date shall be an amount equal to the number of his or her years of Credited Service as a Volunteer Firefighter multiplied by the Normal Retirement Benefit multiplier specified in Section G2 of the Adoption Agreement multiplied by his or her Average Final Compensation as a Volunteer Firefighter. (C) The sum of the Firefighter's monthly retirement income as determined under (A) and (B) shall be the Firefighter's Normal Retirement Benefit. 6.03 Normal Form of Benefit The normal form of benefit shall be a single monthly retirement benefit for life, ceasing upon death, except as otherwise provided for plans operating under Chapter 175 or 185, Fl. Stat. 6.04 Cost of Living Adjustments to Benefit Payments A cost -of- living increase, if applicable, shall be as specified in the Adoption Agreement, Section L - COLA Adjustments. 6.05 Early Retirement Date A Participant may retire on the Early Retirement Date as specified in the Adoption Agreement - Section G3, Early Retirement Date. Early retirement under the Plan is termination from employment with the Employer on or after the Early Retirement Date and prior to the Normal Retirement Date and the actual completion of the required years of credited service. 28 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 6.06 Early Retirement Benefit A Participant retiring hereunder on or after his Early Retirement Date may receive either a deferred or an immediate monthly retirement benefit payable for life, or as otherwise provided for plans operating under Chapter 175 or 185, Fl. Stat. as follows: (A) A deferred monthly retirement benefit which shall commence on what would have been his Normal Retirement Date had he remained a Participant, determined based upon his actual years of Credited Service. The amount of such deferred monthly retirement benefit shall be determined in the same manner as for retirement at his Normal Retirement Date, as determined based upon his actual years of Credited Service, except that Credited Service and Average Final Compensation shall be determined as of his Early Retirement Date; or (B) An immediate monthly retirement benefit which shall commence on his Early Retirement Date. The amount of the Early Retirement Benefit shall be determined in the same manner as for Retirement at his Normal Retirement Date, except the benefit shall be actuarially reduced to take into account the Participant's younger age and the earlier commencement of retirement income payments as specified in Section G4 of the Adoption Agreement for each year before the Normal Retirement Date that benefit payment commenced. 6.07 Deferred Retirement Option Program or "DROP" A Deferred Retirement Option Program or "DROP ", if applicable, shall be as specified in the Adoption Agreement, Section M — DEFERRED RETIREMENT OPTION PROGRAM, 0 "0 6.08 Required Distribution Date Distribution of a participant's benefit under this article must commence no later than April 1 of the calendar year following the later of the calendar year during which the participant attains age seventy and one -half (70 1/) or the calendar year in which the participant terminates employment with the Employer. 29 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 7 PRE - RETIREMENT DEATH 7.01 Death Prior to Vesting - In- Line -Of -Duty Prior to retirement, if the Participant dies in- line -of -duty, and he is not vested, his beneficiary shall receive benefits as specified in the Adoption Agreement - Section 11, Death Prior to Vesting - In- Line -Of- Duty. 7.02 Death After Vesting - In- Line -Of -Duty Prior to retirement, if a vested Participant dies in- line -of -duty, having completed the required years of Credited Service, his beneficiary shall receive benefits as specified in the Adoption Agreement - Section 12, Death After Vesting - In- Line -Of -Duty. 7.03 Death Prior to Vesting - Off -Duty The beneficiary of a deceased Participant who was not vested and who dies prior to retirement from causes other than in- line -of -duty shall receive a refund of one hundred percent (100 %) of the Participants' Accumulated Contributions as specified in the Adoption Agreement Section 13, Death Prior to Vesting - Off Duty. 7.04 Death After Vesting - Off -Duty If a vested Participant dies prior to retirement from causes other than -in- line -of -duty, having completed the required years of Credited Service, his beneficiary shall receive the benefit otherwise payable to the Participant at the Early or Normal Retirement Date as specified in the Adoption Agreement Section 14, Death After Vesting - Off -Duty. 7.05 Beneficiaries Receipt of Payment A Beneficiary may not elect an optional form of benefit, however, the Board may elect to make a lump sum payment pursuant to Article 10(G) to a beneficiary of the death benefits payable hereunder. 7.06 Distribution of Benefits Distributions to the beneficiary shall commence by a date selected in accordance with this Article and the Adoption Agreement; however in no event 0 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 shall distribution commence later than December 31 of the calendar year in which the participant would have attained age seventy and one -half (70'/). 1 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 8 DISABILITY 8.01 Disability Benefits In- Line -Of -Duty (A) Benefits Each Participant who shall become Totally and Permanently Disabled while an active Participant of the Employer to the extent that he is unable, by reason of a medically determinable physical or mental impairment, to render useful and efficient service as a Firefighter, Police Officer or Public Safety Officer, respectively, which disability was directly caused by the performance of his duty as a Firefighter, Police Officer or Public Safety Officer, respectively, shall, upon establishing the same to the satisfaction of the Board, be entitled to a monthly pension which is as defined in the Adoption Agreement - Section H1, Disability Benefits In- The - Line -of Duty. (B) Presumption Pursuant to the provisions of section 112.18, Fl. Stat., as amended from time to time, any condition or impairment of the health of a Firefighter, Police Officer or Public Safety Officer caused by tuberculosis, hypertension or heart disease, or hardening of the arteries for a Police Officer or a Public Safety Officer, shall be presumed to have been suffered in line -of -duty unless the contrary is shown by competent evidence, provided that such Firefighter, Police Officer or Public Safety Officer, shall have successfully passed a physical examination upon entering into employment with the Employer, which may include a cardiogram, which failed to reveal any evidence of such condition; and provided further, that such presumption shall not apply to benefits payable or granted in a policy of life insurance or disability insurance. (C) Additional Presumption Section 112.181, Fla. Stat., as amended from time to time, is hereby adopted and incorporated by reference and is applicable to those conditions described therein that are diagnosed on or after January 1, 1996. 8.02 Disability Benefits Off -Duty 2 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 Every Firefighter, Police Officer or Public Safety Officer as defined in the Adoption Agreement - Section B, Plan who shall have become Totally and Permanently Disabled to the extent that he is unable, by reason of a medically determinable physical or mental impairment, to render useful and efficient service as a Firefighter, Police Officer or Public Safety Officer, respectively, as defined in Article 1, and which disability is not directly caused by the performance of his duties as a Firefighter, Police Officer or Public Safety Officer, respectively, shall, upon establishing the same to the satisfaction of the Board of Trustees, be entitled to a disability benefit as provided in the Adoption Agreement - Section H2, Disability Benefits Off -Duty. A disabled Participant that does not meet the credited years of service requirements in the Adoption Agreement - Section H2, Disability Benefits Off -Duty, will receive a return of his Accumulated Contributions without interest. 8.03 Conditions Disqualifying Disability Benefits Each Participant who is claiming disability benefits shall establish, to the satisfaction of the Board, that such disability was not occasioned primarily by: (A) Excessive or habitual use of any drugs, intoxicants or narcotics. (B) Injury or disease sustained while willfully and illegally participating in fights, riots or civil insurrections, or while committing a crime. (C) Injury or disease sustained while serving in any branch of the Armed Forces. (D) Injury or disease sustained after his employment as a Participant with the Employer had terminated. (E) For Police Officers and Public Safety Officers only: injury or disease sustained by the Participant while working for anyone other than the Employer and arising out of such employment. DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 8.04 Physical Examination Requirement A Participant shall not become eligible for disability benefits until and unless he undergoes physical examination by a qualified physician or physicians and /or surgeons or surgeons, who shall be selected by the Board for that purpose. Any Participant receiving disability benefits under this Plan may be periodically re- examined by a qualified physician or physicians and /or surgeon or surgeons who shall be selected by the Board, to determine if such disability has ceased to exist. If the Board finds that the former Participant is no longer Permanently and Totally Disabled to the extent that he is able to render useful and efficient service as a Firefighter, Police Officer or Public Safety Officer, respectively, the Board shall recommend to the Employer that the former Participant be returned to performance of duty as a Firefighter, Police Officer or Public Safety Officer, respectively, and shall again become eligible to Participate in the Plan. In the event the former Participant so ordered to return to employment shall refuse to comply with the order within thirty (30) days from the issuance thereof, the Participant shall forfeit the right to his benefits hereunder. The cost of the physical examination and /or re- examination of the Participant claiming and or receiving disability benefits shall be paid by the Plan. All other reasonable costs as determined by the Board incident to the physical examination, such as, but not limited to, transportation, meals and hotel accommodations, shall be paid by the Plan. If a Participant recovers from disability and reenters the service of the Employer as a Participant, his service will be deemed to have been continuous, but the period beginning with the first month for which he received a disability retirement income payment and ending with the date he reentered the service of the Employer will not be considered as Credited Service for the purposes of the Plan. The Board shall have the power and authority to make the final decision regarding all disability claims. 4 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 8.05 Disability Payments The monthly benefit to which a Participant is entitled in the event of the Participant's disability shall be payable on the first day of the first month after the Board determines such entitlement. Provided, however, the Participant may select, at any time prior to the date on which benefit payments begin, an optional form of benefit payment as described in Article 10, Optional Forms of Benefits, which shall be the Actuarial Equivalent of the normal form of benefit. The amount of the first disability payment shall include an amount payable from the date the Board determined such entitlement. Disability benefits shall cease: (A) If the Participant recovers from the disability prior to his Normal Retirement Date, the payment due next proceeding the date of such recovery, or (B) If the Participant dies without recovering from disability or attains Normal Retirement Date, the later of the payment due next proceeding his death, or as otherwise provided for plans operating under Chapter 175 or 185, Fl. Stat. 8.06 Disability Payments & Workers Compensation If a Participant receives a disability benefit under the Plan and workers compensation benefits pursuant to Chapter 440, Fl. Stat., for the same disability and the total monthly benefits received from both exceed one hundred percent (100 %) of the Participants' average monthly wage determined in accordance with Chapter 440, Fl. Stat., the disability pension benefit shall be reduced so that the total monthly amount received by the Participant does not exceed one hundred percent (100 %) of such average monthly wage. In no event shall a Participant's disability pension benefit be reduced to less than 42% of Average Final Compensation for in- line -of duty disability and 25% of Average Final Compensation for off -duty disability, as provided in Chapters 175 and 185, Fl. Stat. In the event of a lump sum workers 5 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 compensation settlement, the disability retirement income payable from the Plan shall be adjusted as follows: (A) The amount of the lump sum settlement shall be divided by the Participant's remaining life expectancy (in months) as determined using the actuarial assumptions represented in the last completed valuation of the Plan. (B) If the number obtained in paragraph (A) above, when added to the Participant's monthly disability retirement income from the Plan, exceeds the Participant's final monthly compensation on the date of disability, the amount of the excess shall be deducted from the Participant's monthly disability retirement income from the pension plan, for the duration of the Participant's remaining life expectancy as determined in paragraph (A) above. (C) If the number obtained in paragraph (A) above, when added to the Participant's monthly disability retirement income from the Plan, does not exceed the Participant's final monthly compensation on the date of disability, there shall be no reduction of the Participant's disability benefit from the plan. G DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 9 VESTING If a Participant terminates his employment with the Employer for reasons other than retirement, disability or death, the Participant shall be entitled to the following: (A) If the Participant has less than the number of years of Credited Service specified in the Adoption Agreement - Section J1, Termination of Employment and Vesting, the Participant shall be entitled to a refund of his Accumulated Contributions without interest. (B) If the Participant has the required number of years of Credited Service specified in the Adoption Agreement - Section J2, Termination of Employment and Vesting, the Participant shall be entitled to a retirement benefit that is the Actuarial Equivalent of the Accrued Benefit otherwise payable to him commencing at the Participant's otherwise Normal or Early Retirement Date, and determined based on actual years of Credited Service, provided he does not elect to withdraw his Accumulated Contributions and provided the Participant survives to his Normal or Early Retirement Date. (C) Any vested Participant of the Plan who is no longer eligible to participate in this Plan due to a change of employment, but who remains employed by the Employer in a class not eligible to participate under this Plan, shall have his Accrued Benefit to the date of such termination under this Plan preserved, provided he does not elect to withdraw his Accumulated Contributions from this Plan. Such Accrued Benefit shall be payable at his otherwise Early or Normal Retirement Date hereunder in accordance with the provisions of this Plan. (D) If a Participant who terminates employment prior to his Early Retirement Date or his Normal Retirement Date and elects to withdraw Accumulated Contributions, is subsequently reemployed and again becomes a Participant in this 7 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 Plan, his Credited Service for purposes of vesting and benefit accruals shall not include any periods of employment prior to his reemployment date unless he repays to the Fund his Accumulated Contributions previously withdrawn with interest, as determined by the Board, within ninety (90) days after reemployment. If a Participant repays the foregoing amount to the Fund within the prescribed time period, the interest of the Participant in his Accrued Benefit previously forfeited shall be restored in full and the Participant's Credited Service shall be based on all periods of employment. H DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 10 OPTIONAL FORMS OF BENEFITS (A) In lieu of the normal form of benefit as specified herein, a Participant's Early or Normal Retirement or Disability Benefit may be paid in an optional form as selected by the Participant. Subject to the approval of the Board or its designee, the Participant may elect to receive the Actuarial Equivalent of the benefit otherwise payable to the Participant in accordance with one of the following options: 1. Monthly income payments for the life of the Participant. 2. Monthly income payment for the life of the Participant and after his death, a joint pensioner benefit payable for the life of the joint pensioner equal to, 100 %, 75 %, 66 2/3 %, or 50% of the amount payable to the Participant. 3. Such other amount and form of retirement benefit payment that, in the opinion of the Board, will meet the circumstances of the Participant and the Trust. (B) The Participant, upon electing any option pursuant to this Article, will designate the joint pensioner or beneficiary (or beneficiaries) to receive the benefit, if any, payable under the Plan in the event of Participant's death, and will have the power to change such designation from time to time. Such designation will name a joint pensioner or one or more primary beneficiaries where applicable. A Participant may change his Beneficiary at any time. If a Participant has elected an option with a joint pensioner and the Participant's retirement benefits have commenced, the Participant may thereafter change his joint pensioner twice without the approval of the Board or the current joint pensioner. A Participant is not required to provide proof of the good health of the joint pensioner being removed, and the joint pensioner being removed need not be living. 9 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (C) Upon change of a Participant's joint pensioner in accordance with this Article, the amount of the retirement income payable to the Participant shall be actuarially re- determined to ensure that the benefit paid is the Actuarial Equivalent of the present value of the Participant's then - current benefit at the time of change, and there is no impact to the Plan. Any such Participant shall pay the actuarial recalculation expenses. Each request for a change will be made in writing on a form prepared by the Board and on completion will be filed with the Board. In the event that no designated Beneficiary survives the Participant, such benefits as are payable in the event of the death of the Participant subsequent to his retirement shall be paid as provided in Section 11, Beneficiaries. (D) Benefit payments shall be made under the option elected in accordance with the provisions of this Article and shall be subject to the following limitations: 1. If a Participant dies prior to his Normal Retirement Date or Early Retirement Date, the beneficiary will receive a benefit paid under the normal form of benefit in accordance with Article 7, Pre - Retirement Death. 2. If both the retired Participant and the beneficiary (or beneficiaries) designated by Participant die before full payment has been effected under any option providing for payments for a period certain and life thereafter, the value of the remaining payments shall be paid in such other amount and form of retirement benefit payment that, in the opinion of the Board, will meet the circumstances of the retiree and the Trust in accordance Article 11. 3. If the designated Beneficiary (or Beneficiaries) or joint pensioner dies before the Participant's retirement under the Plan, the option elected will be canceled automatically and a retirement income of the normal form and amount will be payable to the Participant upon his retirement as if the election had not been made, unless a new election is made in accordance with provisions of this Article or a new Beneficiary is designated by the Participant prior to his retirement. 4. If a Participant continues employment beyond his Normal Retirement Date pursuant to the provisions of the Normal Retirement Date provided in the 40 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 Adoption Agreement, and dies prior to his actual retirement and while an option made pursuant to the provisions of the Adoption Agreement is in effect, monthly retirement income payments will be made, or a retirement benefit will be paid, under the option to a Beneficiary (or Beneficiaries) designated by the Participant in the amount or amounts computed as if the Participant had retired under the option on the date on which his death occurred. (E) Unless otherwise allowed by law, a Participant may not change his benefit payment option after the date of cashing or depositing his first benefit check. (F) Distribution of a participant's benefit under this article must commence no later than April 1 of the calendar year following the later of the calendar year during which the participant attains age seventy and one -half (70 1/) or the calendar year in which the participant terminates employment with the Employer. (G) Notwithstanding anything herein to the contrary, the Board in its discretion, may elect to make a lump sum payment to a Participant or a Participant's Beneficiary in the event that the total commuted value of the monthly income payments to be paid do not exceed one thousand dollars ($1,000). Any such payment made to any person pursuant to the power and discretion conferred upon the Board by the preceding sentence shall operate as a complete discharge of all obligations under the Plan with regard to such Participant and shall not be subject to review by anyone, but shall be final, binding and conclusive on all persons. 41 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 11 BENEFICIARIES (A) Each Participant may, on a form provided for that purpose, signed and filed with the Board, designate a beneficiary (or beneficiaries) to receive the benefit, if any, which may be payable in the event of his death and each designation may be revoked by such Participant by signing and filing with the Board a new designation -of- beneficiary form. The consent of a Participant's beneficiary to any change of beneficiary shall not be required. (B) If a deceased Participant fails to name a beneficiary in the manner prescribed in Section A, or if the beneficiary (or beneficiaries) named by a deceased Participant predeceases the Participant, the death benefit, if any, which may be payable under the Plan with respect to such deceased Participant shall be paid by the Board to the estate of the Participant, and the Board, in its discretion, may direct that the commuted value of the remaining value of the remaining monthly income benefits be paid in a lump sum. Any payment made to any person pursuant to this Section shall operate as a complete discharge of all obligations under the Plan with regard to the deceased Participant and any other persons with rights under the Plan and shall not be subject to review by anyone but shall be final, binding, and conclusive on all persons ever interested hereunder. 42 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 12 CLAIMS PROCEDURES The Board shall establish administrative claims procedures to be utilized in processing written requests ( "claims "), on matters which affect the substantial rights of any person ( "claimant "), including Participants, retirees, Beneficiaries, or any person affected by a decision of the Board. 4 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 13 REPORTS TO DIVISION OF RETIREMENT Each year by no later than March 15th, the Board shall file an Annual Report with the State of Florida, Division of Retirement, and the Employer containing the documents and information contained in Sections 175.261 and 185.221, Florida Statutes. 44 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 14 ROSTER OF RETIREES The Secretary of the Board shall keep a record of all persons receiving a benefit or vested Participants who will receive a future vested benefit under the provisions of this Plan in which it shall be noted the time when the benefit became payable. Additionally, the Secretary shall keep a record of all Participants employed by the Employer in such a manner as to show the name, address, date of employment and date such employment is terminated. 45 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 15 BOARD ATTORNEY AND PROFESSIONALS The Board may employ independent legal counsel at the Fund's expense for the purposes contained herein, together with such other professional, technical, or other advisors as the Board deems necessary. 46 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 16 MAXIMUM PENSION 16.01 Basic Limitation Notwithstanding any other provisions of this plan to the contrary, the member contributions paid to, and retirement benefits paid from, the plan shall be limited to such extent as may be necessary to conform to the requirements of Code Section 415 for a qualified retirement plan. Before January 1, 1995, a plan member may not receive an annual benefit that exceeds the limits specified in Code Section 415(b), subject to the applicable adjustments in that section. On and after January 1, 1995, a plan member may not receive an annual benefit that exceeds the dollar amount specified in Code Section 415(b)(1)(A) ($160,000), subject to the applicable adjustments in Code Section 415(b) and subject to any additional limits that may be specified in this plan. For purposes of this section, "limitation year" shall be the calendar year. 16.02 Adjustments to Basic Limitation for Form of Benefit. (A) If the form of benefit without regard to any benefit increase feature is not a straight life annuity, then the Code Section 415(b) limit applicable at the annuity starting date is reduced to an actuarially equivalent amount (determined using the assumptions specified in Treasury Regulation Section 1.415(b)- 1(c)(2)(ii) that takes into account the death benefits under the form of benefit. (B) Benefits Not Taken into Account. For purposes of this Section, the following benefits shall not be taken into account in applying these limits: (1) Any ancillary benefit which is not directly related to retirement income benefits; (2) Any other benefit not required under §415(b)(2) of the Code and Regulations thereunder to be taken into account for purposes of the limitation of Code Section 415(b)(1). (C) COLA Effect. Effective on and after January 1, 2003, for purposes of applying the limits under Code Section 415(b) (the "Limit "), the following will apply: 47 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (1) A member's applicable limit will be applied to the member's annual benefit in the member's first calendar year of benefit payments without regard to any automatic cost of living adjustments; (2) thereafter, in any subsequent calendar year, a member's annual benefit, including any automatic cost of living increases, shall be tested under the then applicable benefit limit including any adjustment to the Code Section 415(b)(1)(A) dollar limit under Code Section 415(d), and the regulations thereunder; but (3) in no event shall a member's benefit payable under the plan in any calendar year be greater than the limit applicable at the annuity starting date, as increased in subsequent years pursuant to Code Section 415(d) and the regulations thereunder. Unless otherwise specified in the plan, for purposes of applying the limits under Code Section 415(b), a Member's applicable limit will be applied taking into consideration cost of living increases as required by Section 415(b) of the Code and applicable Treasury Regulations. (D) Other Adjustments in Limitations. (1) In the event the member's retirement benefits become payable before age sixty -two (62), the limit prescribed by this section shall be reduced in accordance with regulations issued by the Secretary of the Treasury pursuant to the provisions of Code Section 415(b) of the Code, so that such limit (as so reduced) equals an annual straight life benefit (when such retirement income benefit begins) which is equivalent to a one hundred sixty thousand dollar ($160,000) annual benefit beginning at age sixty -two (62). (2) In the event the member's benefit is based on at least fifteen (15) years of credited service as a full -time police officer or firefighter, the adjustments provided for in (D)(1) above shall not apply. (3) The reductions provided for in (D)(1) above shall not be applicable to disability benefits or pre- retirement death benefits. 48 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (4) In the event the member's retirement benefit becomes payable after age sixty -five (65), for purposes of determining whether this benefit meets the limit set forth in subsection (A) herein, such benefit shall be adjusted so that it is actuarially equivalent to the benefit beginning at age sixty - five(65). This adjustment shall be made in accordance with regulations promulgated by the Secretary of the Treasury or his delegate. 16.03 Less than Ten (10) Years of Service. The maximum retirement benefits payable under this section to any member who has completed less than ten (10) years of credited service shall be the amount determined under section 16.01 multiplied by a fraction, the numerator of which is the number of the member's years of credited service and the denominator of which is ten (10). The reduction provided by this section cannot reduce the maximum benefit below 10 %. The reduction provided for in this section shall not be applicable to disability benefits or pre - retirement death benefits. 16.04 Participation in Other Defined Benefit Plans. The limit of this section with respect to any member who at any time has been a member in any other defined benefit plan as defined in Code Section 414(j) maintained by the Employer shall apply as if the total benefits payable under all Employer defined benefit plans in which the member has been a member were payable from one plan. 16.05 Ten Thousand Dollar ($10,000) Limit. Notwithstanding the foregoing, the retirement benefit payable with respect to a member shall be deemed not to exceed the limit set forth in this section if the benefits payable, with respect to such member under this plan and under all other qualified defined benefit pension plans to which the Employer contributes, do not exceed ten thousand dollars ($10,000) for the applicable plan year and for any prior plan year and the Employer has not at any time maintained a qualified defined contribution plan in which the member participated. 49 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 16.06 Reduction of Benefits. Reduction of benefits and /or contributions to all plans, where required, shall be accomplished by first reducing the member's benefit under any defined benefit plans in which member participated, such reduction to be made first with respect to the plan in which member most recently accrued benefits and thereafter in such priority as shall be determined by the board and the plan administrator of such other plans, and next, by reducing or allocating excess forfeitures to defined contribution plans in which the member participated, such reduction to be made first with respect to the plan in which member most recently accrued benefits and thereafter in such priority as shall be established by the board and the plan administrator for such other plans provided, however, that necessary reductions may be made in a different manner and priority pursuant to the agreement of the board and the plan administrator of all other plans covering such member. 16.07 Service Credit Purchase Limits. (A) Effective for permissive service credit contributions made in limitation years beginning after December 31, 1997, if a member makes one or more contributions to purchase permissive service credit under the plan, then the requirements of this section will be treated as met only if: (1) the requirements of Code Section 415(b) are met, determined by treating the accrued benefit derived from all such contributions as an annual benefit for purposes of Code Section 415(b), or (2) the requirements of Code Section 415(c) are met, determined by treating all such contributions as annual additions for purposes of Code Section 415(c). (3) For purposes of applying subparagraph (A)(1), the plan will not fail to meet the reduced limit under Code section 415(b)(2)(C) solely by reason of this subparagraph (3), and for purposes of applying subparagraph (A)(2) the plan will not fail to meet the percentage limitation under Section 415(c)(1)(B) of the Code solely by reason of this subparagraph (3) ME DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (B) For purposes of this subsection the term "permissive service credit" means service credit — (1) recognized by the plan for purposes of calculating a member's benefit under the plan. (2) which such member has not received under the plan, and (3) which such member may receive only by making a voluntary additional contribution, in an amount determined under the plan, which does not exceed the amount necessary to fund the benefit attributable to such service credit. Effective for permissive service credit contributions made in limitation years beginning after December 31, 1997, such term may, if otherwise provided by the plan, include service credit for periods for which there is no performance of service, and, notwithstanding clause (B)(2), may include service credited in order to provide an increased benefit for service credit which a member is receiving under the plan. (C) For purposes of applying the limits in this Section 16.07 only and for no other purpose, the definition of compensation where applicable will be compensation actually paid or made available during a calendar year, except as noted below and as permitted by Treasury Regulations Section 1.415(c) -2, or successor regulations. Unless another definition of compensation that is permitted by Treasury Regulations Section 1.415(c) -2, or successor regulation, is specified by the plan, compensation will be defined as wages within the meaning of Code Section 3401 (a) and all other payments of compensation to an employee by an employer for which the employer is required to furnish the employee a written statement under Code Sections 6O41(d), 6O51(a)(3) and 6052 and will be determined without regard to any rules under Code Section 34O1(a) that limit the remuneration included in wages based on the nature or location of the employment or the services performed (such as the exception for agricultural labor in Code Section 3401 (a)(2). (1) However, for calendar years beginning after December 31, 1997, compensation will also include amounts that would otherwise be included in compensation but for an election under Code Sections 125(a), 51 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 4O2(e)(3), 4O2(h)(1)(B), 4O2(k), or 457(b). For calendar years beginning after December 31, 2000, compensation will also include any elective amounts that are not includible in the gross income of the employee by reason of Code Section 132(f)(4). (2) For limitation years beginning on and after January 1, 2007, compensation for the calendar year will also include compensation paid by the later of 2'/ months after an employee's severance from employment or the end of the calendar year that includes the date of the employee's severance from employment if: a. the payment is regular compensation for services during the employee's regular working hours, or compensation for services outside the employee's regular working hours (such as overtime or shift differential), commissions, bonuses or other similar payments, and, absent a severance from employment, the payments would have been paid to the employee which the employee continued in employment with the employer; or b. the payment is for unused accrued bona fide sick, vacation or other leave that the employee would have been able to use if employment had continued. (3) Back pay, within the meaning of Treasury Regulations Section 1.415(c) - 2(g)(8), shall be treated as compensation for the limitation year to which the back pay relates to the extent the back pay represents wages and compensation that would otherwise be included under this definition. (D) Notwithstanding any other provision of law to the contrary, the Board may modify a request by a member to make a contribution to the plan if the amount of the contribution would exceed the limits provided in Code Section 415 by using the following methods: (1) If the law requires a lump sum payment for the purchase of service credit, the Board may establish a periodic payment deduction plan for the member to avoid a contribution in excess of the limits under Code Sections 415(c) or 415(n). 52 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (2) If payment pursuant to subparagraph (D)(1) will not avoid a contribution in excess of the limits imposed by Code Section 415(c), the Board may either reduce the member's contribution to an amount within the limits of that section or refuse the member's contribution 16.08 Additional Limitation on Pension Benefits. Notwithstanding anything herein to the contrary: (1) The normal retirement benefit or pension payable to a retiree who becomes a Participant of the Plan and who has not previously participated in such Plan, on or after January 1, 1980, shall not exceed one hundred percent (100 %) of average final compensation. However, nothing contained in this section shall apply to supplemental retirement benefits or to pension increases attributable to cost -of- living increases or adjustments. (2) No Participant shall be allowed to receive a retirement benefit or pension which is in part or in whole based upon any service with respect to which the Participant is already receiving, or will receive in the future, a retirement benefit or pension from a different employer's retirement system or plan. This restriction does not apply to social security benefits or federal benefits under Chapter 67, Title 10, U.S. Code. 16.09 Benefit Restoration Plan & Trust (A) An Employer may fund a Benefit Restoration Plan as permitted under Code Section 415(m) as specified in this Section 5 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (B) Definitions (1) "Information Sheet ": is the document executed by the Employer providing specific information as to that Employer. (2) "Participant ": means an employee of the Employer who is eligible to receive benefits under this Benefit Restoration Plan, under (C). (3) "Pensioner ": means a former employee of the Employer who is retired and receiving retirement benefits. (4) "Benefit Restoration Plan ": means the provisions of section 16.09, which is hereby established for the payment of retirement benefits supplementing the Plan benefits as permitted under Code Section 415(m). (5) "Benefit Restoration Plan Year ": means the limitation year of the Plan under Code Section 415. (6) "Plan ": means the plan identified in the Adoption Agreement which is a Florida Municipal Pension Trust Fund Defined Benefit Plan maintained by a participating employer, and with respect to which this Benefit Restoration Plan will provide supplemental benefits. (7) "Trust ": means the trust fund established in subsection (E) (2) of this Benefit Restoration Plan, which shall constitute a separate trust fund from the trust fund maintained under the Plan. (8) "Board ": means the Board of Trustees of the Plan, serving in the separate capacity as trustees of this Benefit Restoration Plan. (C) PARTICIPATION (1) All Participants, Pensioners and Beneficiaries of the Plan whose retirement or survivor benefits from that Plan for a Plan Year have 54 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 been limited by Code Section 415 are eligible to participate in this Benefit Restoration Plan, unless excluded by category under the terms of the Information Sheet. (2) Participation in the Benefit Restoration Plan is automatic. Any Participant, Pensioner or Beneficiary who is eligible for benefits is entitled to such benefits without the necessity of enrollment. Participation in the Benefit Restoration Plan will cease for any Plan Year in which the retirement benefit of a Pensioner or Beneficiary is not limited by Code Section 415. (D) BENEFITS (1) Benefit Amount A covered Pensioner or Beneficiary shall receive a monthly benefit equal to the difference between the participant's monthly retirement benefit otherwise payable from the Plan prior to any reduction or limitation because of Code Section 415 and the actual monthly retirement benefit payable from the Plan as limited by Code Section 415. The monthly benefit shall be subject to withholding for any applicable income or employment taxes. (2) Payment of Benefit Benefits under the Benefit Restoration Plan shall be paid only if the Pensioner or Beneficiary is receiving retirement benefits from the Plan. (3) Form of Benefit The form of the benefit paid to a Pensioner or Beneficiary from the Benefit Restoration Plan shall be the same payable under the Plan. (4) Re- calculation of Benefits The maximum benefit under the Plan shall be increased as permitted by Internal Revenue Service regulations to reflect cost -of- living adjustments above the base period, and from August 1, 2000, the benefit paid to any Participant or Beneficiary who is in payment status will be adjusted as the first day of each limitation year for the increase, if any, in the dollar limitation indexed under section 415(d) of the Code. 0 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (E) CONTRIBUTIONS AND FUNDING (1) Contributions (a) The Board, upon the recommendation of the actuary, shall determine the required contributions to pay plan benefits in accordance with (3) below. The required contribution for each Plan Year shall be the total amount of benefits payable under (D) to all Pensioners and Beneficiaries, plus such amount as determined by the Board to pay the administrative expenses of the Benefit Restoration Plan and the Employer's share of any employment taxes on the benefits paid from the Plan. (b) The required contribution as determined by the Board, upon the recommendation of the actuary, shall be paid into the Trust from an allocation of the Employer contribution amounts paid under the Plan. (2) Benefit Restoration Plan Trust Fund Contributions to the Benefit Restoration Plan shall be deposited in the separate Trust established and administered by the Board. This Trust is intended to be exempt from federal income tax under Code Sections 115 and 415(m)(1). The Trust assets shall be subject to the claims of general creditors of the Employer in the case of bankruptcy. (3) Funding Assets The benefit liabilities of the Benefit Restoration Plan shall be funded on an as- needed basis. The Trust established under (2) above shall not be accumulated to pay benefits payable in future years. Accordingly, any assets of the Trust shall be invested by the Board in short -term investments as the Board may determine to assure preservation of principal rather than the generation of income. (4) Non - assignability of Benefits The benefits payable under this Benefit Restoration Plan may not be assigned or alienated, except as otherwise permitted for benefits payable by the Plan. (5) Amendment and Termination The Employer reserves the right to amend this Benefit Restoration Plan at any time. No modification or amendment of the Benefit Restoration Plan shall make it possible for any part of the income or assets of the fund to be used for, or diverted to, purposes other 5G DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 than for the exclusive benefit of the Participants, Pensioners and Beneficiaries, except as set forth in section (2) above. The Employer reserves the right to discontinue or terminate this Benefit Restoration Plan in whole or in part. Upon a termination of the Benefit Restoration Plan, the Board shall take such steps as the Board determines to be necessary or desirable to comply with applicable laws and to apply any remaining assets. If, after satisfaction of all liabilities, there is any balance remaining in the fund, such balance shall be refunded to the Employer if not otherwise prohibited by law. (F) ADMINISTRATION (1) Benefit Restoration Plan Administration The Benefit Restoration Plan shall be administered by the Board. The Board shall have the same authority to administer the Benefit Restoration Plan as exists for the Plan. The Board may delegate any or all of the Board's administrative authority. (2) Compliance Authority The Board may make modifications to the benefits payable under the Benefit Restoration Plan as may be necessary to maintain its qualified status under Code Section 415(m). (3) No Liability for Benefits Since this Benefit Restoration Plan is not intended to accumulate funds, the Benefit Restoration Plan shall not be liable for the payment of any benefits except to the extent of funds actually received from the Employer and not previously distributed or applied to pay Benefit Restoration Plan expenses. (4) This Benefit Restoration Plan shall be construed, administered and governed in all respects by the laws of the State of Florida. (G) EFFECTIVE DATES The Board shall pay benefits under the Benefit Restoration Plan beginning on or after the date specified on the Information Sheet. BE DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 17 DISTRIBUTION OF BENEFITS As of the Effective Date, this Plan shall pay all benefits in accordance with a good faith interpretation of the requirements of Code Section 401(a)(9) and the regulations promulgated thereunder, as applicable to a governmental plan as defined in Code Section 414(d). Notwithstanding any other provision of this Plan to the contrary, a form of retirement income payable from this Plan shall satisfy the following conditions: (A) If the retirement income is payable before the Participant's death, (1) It shall either be distributed or commence to the Participant not later than April 1 of the calendar year following the later of the calendar year in which the Participant attains age seventy and one -half (70'/), or the calendar year in which the Participant retires; and, (2) the benefit shall be paid over the life of the Participant or over the lifetimes of the Participant and designated beneficiary and shall be paid over the period extending not beyond the life expectancy of the Participant and designated beneficiary Where benefit payments have commenced in accordance with the preceding paragraphs and the Participant dies before his entire interest in the Plan has been distributed, the remaining portion of such interest in the Plan shall be distributed no less rapidly than under the form of distribution in effect at the time of the Participant's death. (B) If the Participant's death occurs before the distribution of his interest in the Plan has commenced, the Participant's entire interest in the Plan shall be distributed within five (5) years of the Participant's death, unless it is to be distributed in accordance with the following rules: 58 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (1) The Participant's remaining interest in the Plan is payable to his designated beneficiary. (2) The remaining interest is to be distributed over the life of the designated beneficiary over a period not extending beyond the life expectancy of the designated beneficiary; and (3) Such distribution begins within one year of the Participant's death unless the Participant's spouse shall receive the remaining interest in which case the distribution need not begin before the date on which the Participant would have attained age seventy and one -half (70'/), and if the spouse dies before the distribution begins, this Article shall be applied as if the spouse were the Plan Participant. (C) Direct Transfers of Eligible Rollover Distributions (1) This paragraph applies to distributions made on or after January 1, 1993. Notwithstanding any provisions of the Plan to the contrary that would otherwise limit a distributee's (as defined below) election under this paragraph, 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 (as defined below) paid directly to an eligible retirement plan (as defined below) specified by the distributee in a direct rollover (as defined below). (2) For purposes of this paragraph, the following terms shall have the following meanings: (i) An "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: 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 years or more; any distribution to the extent such distribution is required under Code Section 4O1(a)(9), and the portion of any distribution that is not included in gross income 59 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (determined without regard to the exclusion for net unrealized appreciation with respect to employer securities). (ii) An "eligible retirement plan" is an individual retirement account described in Code Section 4O8(a), an individual retirement annuity described in Code Section 4O8(b), an annuity plan described in Code Section 4O3(a), or a qualified trust described in Code Section 4O1(a), 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. (iii) A "distributee" includes an Employee or former Employee. In addition, the Employee's or former Employee's surviving spouse is a distributee with regard to the interest of the spouse. (iv) A "direct rollover" is a payment by the Plan to the eligible retirement plan specified by the distributee. 60 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 18 MISCELLANEOUS PROVISIONS 18.01 Interest of Participants in Plan All assets of the Fund shall be held in trust and at no time prior to the satisfaction of all liabilities under the Plan with respect to Participants and Beneficiaries, shall any part of the corpus or income of the Fund be used for or diverted to any purpose other than for their exclusive benefit. No plan amendment or ordinance shall be adopted by the Employer which shall have the effect of reducing the then vested accrued benefits of Participants or Participants' beneficiaries under the Plan. 18.02 Summary Plan Descriptions The Summary Plan Description outlining the provisions of this Plan was designed only to give a brief description of the benefit provided and does not include all the provisions or exclusions in the Plan Document. If the Summary Plan Description disagrees with the Plan herein in any way, the Plan Document will govern. 18.03 Gender and Number Wherever any words are used in the masculine, feminine or neutral gender, they shall be construed as though they were also used in another gender in all cases where they would apply. Whenever any words are used herein in the singular or plural form, they shall be construed as though they were also used in the other form in all cases where they would apply. 18.04 Headings and References All headings and references to sections, subsections, paragraphs, etc., in this Plan are inserted for convenience only and shall not affect the construction or interpretation of this Plan. 61 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 18.05 Benefit Improvements Benefit improvements which, in the past, have been provided for by amendments to the Plan adopted by the Employer by ordinance or resolution, and any benefit improvements which might be made in the future, shall apply prospectively and shall not apply to Participants who terminate employment or who retire prior to the effective date of any ordinance or resolution adopting such benefit improvements, unless such ordinance or resolution specifically provides to the contrary. 18.06 Procedure for Unclaimed Benefit If the Board is unable, within three years after any benefit becomes due to a Participant or Beneficiary under the Plan, to authorize payment because the identity or whereabouts of such person cannot be ascertained, the Board may direct that such benefit and all further benefits with respect to such person shall be forfeited and all liability for the payment thereof shall terminate. 18.07 Qualified Military Service: Notwithstanding any provision of this Plan to the contrary, contributions, benefits, and service credit with respect to qualified military service will be provided in accordance with § 414(u) of the Code. To the extent that the definition of "credited service" sets forth contribution requirements that are more favorable to the participants than the minimum compliance requirements, the more favorable provisions shall apply. 18.08Domestic Relations Order Submission: (A) Prior to the entry of any domestic relations order which affects or purports to affect the Fund's responsibilities in connection with the payment of benefits, that order should be submitted through the Fund's administrator for review as to whether the Fund may honor it. (B) If the domestic relations order is not submitted to the administrator for review prior to entry, and the Fund is ordered to take action that it may not legally take, and the Fund expends administrative or legal fees in resolving the matter, the Participant who G2 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 submitted the domestic relations order will be required to reimburse the Fund its expenses in connection with the order. (C) The administrator may develop rules or regulations concerning what the Fund will consider to determine if a domestic relations order may be complied with by the Fund. 18.09 Prohibited Transaction Effective January 1, 1989, the Board may not engage in any transaction prohibited under Section 5O3(b) of the Code. 18.10 Qualification of Plan It is intended that this plan shall constitute a qualified public pension plan under the applicable provisions of the Code for a qualified plan under Code Section 401 (a) and a governmental plan under Code Section 414(d), as now in effect and as may be amended from time to time. Any modification or amendment of this Plan may be made retroactively, if necessary or appropriate to maintain qualification. 18.11 Plan Amendments The Employer acknowledges the FMPTF Defined Benefit Plan document may be amended from time to time by the FMPTF Master Trustee to comply with applicable federal or state laws or regulations, and to make ministerial or administrative changes to the Plan, without the consent of the Employer or of Participants or any Beneficiaries thereof. Any amendment of the Plan, made in accordance with this provision, may be made retroactively, if deemed necessary or appropriate by the FMPTF Master Trustee. A copy of any Plan amendment shall be delivered to the Plan administrator, and the Plan shall be amended in the manner and effective as of the date set forth therein, and the Employers, Employees, Participants and Beneficiaries shall be bound by the amendment. The FMPTF Master Trustee shall not make any amendment to benefits under the Plan unless the amendment is necessitated to comply with applicable federal or state laws or regulations. Employers shall receive copies of any Plan amendments made by the FMPTF Master Trustee. G DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 19 REPEAL OR TERMINATION OF PLAN (A) This Plan and Fund may be modified, terminated, or amended, in whole or in part at any time by the Employer; provided that if this Plan or any subsequent ordinance or resolution shall be amended or repealed in its application to any person benefiting hereunder, the amount of benefits which at the time of any such alteration, amendment, or repeal shall have accrued to the Participant or beneficiary shall not be affected thereby, except to the extent that the assets of the Fund may be determined to be inadequate. (B) If this Plan shall be repealed, or if contributions to the Plan are discontinued, or if there is a transfer, merger or consolidation of government units, services or functions as provided in Chapter 121, Fl. Stat., the Board shall continue to administer the Plan in accordance with the provisions of this Plan, for the sole benefit of the then Participant's, any beneficiaries then receiving retirement allowances, and any future persons entitled to receive future benefits. In the event of repeal, termination or permanent discontinuance of contributions due to transfer, merger or consolidation of government units, services or functions, or for any other reason, there shall be full vesting (100 %) of benefits accrued to date of repeal and the assets of the Plan shall be allocated as follows: (C) General Employees Benefits for General Employees shall be distributed in an equitable manner to provide benefits on a proportionate basis to the persons so entitled in accordance with the provisions of this Plan. The following shall be the order of priority for purposes of allocating the assets of the Plan as of the date of repeal of this Plan, or if contributions to the Plan are discontinued with the date of such discontinuation being determined by the Employer. (1) Apportionment shall first be made in respect of each retired Participant receiving a retirement or disability benefit hereunder on such date, each person receiving a benefit on such date on account of a retired or disabled (but since deceased) Participant, and each Participant who has, by such date, become eligible 64 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 for normal retirement but has not yet retired, an amount which is the actuarial equivalent of such benefit, based upon the actuarial assumptions in use for purposes of the most recent actuarial valuation, provided that, if such asset value be less than the aggregate of such amounts, such amounts shall be proportionately reduced so that the aggregate of such reduced amounts will be equal to such asset value. (2) If there be any asset value remaining after the apportionment under paragraph 1, apportionment shall next be made in respect of each Participant in the service of the Employer on such date who has completed at least ten (10) Years of Credited Service and who is not entitled to an apportionment under paragraph 1, in the amount required to provide the Actuarial Equivalent, as described in paragraph 1 above, of the accrued Normal Retirement Benefit, based on the Credited Service and Salary as of such date, and each vested former Participant then entitled to a deferred benefit who has not, by such date, begun receiving benefit payments, in the amount required to provide said Actuarial Equivalent of the accrued Normal Retirement Benefit, provided that, if such remaining asset value is less than the aggregate of the amounts apportioned hereunder, such latter amounts shall be proportionately reduced so that the aggregate of such reduced amounts will be equal to such remaining asset value. (3) If there be any asset value after the apportionments under paragraph 1 and 2 above, apportionment shall be made in respect of each Participant in the service of the Employer on such date who is not entitled to an apportionment under paragraphs 1 and 2 above in the amount equal to Participant's Accumulated Contributions, provided that, if such remaining asset value be less than the aggregate of the amounts apportioned hereunder, such latter amount shall be proportionately reduced so that the aggregate of such reduced amounts will be equal to such remaining asset value. G5 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (4) If there be any asset value remaining after the apportionments under paragraphs 1, 2, and 3 above, apportionment shall lastly be made in respect of each participant included in paragraph 3 above to the extent of the Actuarial Equivalent, as described in paragraph 1 above, of the accrued Normal Retirement Benefit, less the amount apportioned in paragraph 3 above, based on the Credited Service and Average Final Compensation as of such date, provided that, if such remaining asset value be less than the aggregate of the amounts apportioned hereunder, such amounts shall be reduced so that the aggregate of such reduced amounts will be equal to such remaining asset value. (5) In the event that there be asset value remaining after the full apportionment specified in paragraphs 1, 2, 3, and 4 above, such excess shall be returned to the Employer, less return of the State's contributions to the State if applicable, provided that, if the excess is less than the total contributions made by the Employer and the State to the date of termination such excess shall be divided proportionately to the total contributions made by the Employer and the State. The allocation of the Fund provided for in this subsection may, as decided by the Board and the Employer be carried out through the purchase of insurance company contracts to provide the benefits determined in accordance with this subsection. The Fund may be distributed in one sum to the persons entitled to said benefits or the distribution may be carried out in such other equitable manner as the Board and the Employer may direct. The Trust may be continued in existence for purposes of subsequent distributions. (6) After all the vested and accrued benefits provided hereunder have been paid and after all other liabilities have been satisfied, then and only then, shall any remaining funds be reverted to of the Employer. GG DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (D) Police Officers and Firefighters Benefits for Police Officers and Firefighters for plans participating in Chapters 175 or 185, Fl. Stat., shall be distributed in accordance with the following procedure (1) The Board shall determine the date of distribution and the asset value required to fund all the nonforfeitable benefits, after taking into account the expenses of such distribution. The Board shall inform the Employer if additional assets are required, in which event the Employer shall continue to financially support the plan until all nonforfeitable benefits have been funded. (2) The Board shall determine the method of distribution of the asset value, that is, whether distribution shall be by payment in cash, by the maintenance of another or substituted trust fund, by the purchase of insured annuities, or otherwise, for each participant entitled to benefits under the plan as specified in paragraph (3). (3) The Board shall distribute the asset value as of the date of termination in the manner set forth in this subsection, on the basis that the amount required to provide any given retirement income shall mean the actuarially computed single - sum value of such retirement income, except that if the method of distribution determined under paragraph (2) involves the purchase of an insured annuity, the amount required to provide the given retirement income shall mean the single premium payable for such annuity. The actuarial single -sum value may not be less than the employee's accumulated contributions to the plan, with interest if provided by the plan, less the value of any plan benefits previously paid to the employee. (4) If in the event that there is asset value remaining after the full distribution as specified in paragraph (3), and after the payment of any expenses incurred with such distribution, such excess shall be returned to Employer, less return to the state of the state's contributions, provided that, if the excess is less than the 67 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 total contributions made by the Employer and the state to date of termination of the plan, such excess shall be divided proportionately to the total contributions made by the Employer and the state. G8 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 20 EXEMPTION FROM EXECUTION, NON -ASSIGNABILITY The pensions, annuities, or any other benefits accrued or accruing to any person under the provisions of this Plan, the Accumulated Contributions and the assets in the Fund created under this Plan are exempt from any state, county or municipal tax of the state and shall not be subject to execution, attachment, garnishment or any legal process whatsoever and shall be unassignable. G9 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 21 FORFEITURE OF PENSION: CONVICTION AND FORFEITURE Any Participant who is convicted of the any of the following offenses committed prior to retirement, or whose employment is terminated by reason of his admitted commission, aid or abetment of the following specified offenses, shall forfeit all rights and benefits under this Plan, except for the return of his Accumulated Contributions as of the date of termination. (A) Specified offenses are as follows: (1) the committing, aiding or abetting of an embezzlement of public funds; (2) the committing, aiding or abetting of any theft by a public officer or employee from the employer; (3) bribery in connection with the employment of a public officer or employee; (4) any felony specified in Chapter 838, Florida Statutes; (5) the committing of an impeachable offense. (6) the committing of any felony by a public officer or employee who willfully and with intent to defraud the public or the public agency, for which he acts or in which he is employed, of the right to receive the faithful performance of his duty as a public officer or employee, realizes or obtains or attempts to obtain a profit, gain, or advantage for himself or for some other person through the use or attempted use of the power, rights, privileges, duties or position of his public office or employment position. (7) the committing on or after October 1, 2008, of any felony defined in Section 800.04, Florida Statutes, against a victim younger than sixteen (16) years of age, or any felony defined in Chapter 794, Florida Statutes, against a victim younger than eighteen (18) years of age, by a public officer or employee through the use or attempted use of power, rights, privileges, duties, or position of his or her office or employment position. DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 (B) Conviction shall be defined as follows: An adjudication of guilt by a court of competent jurisdiction; a plea of guilty or a nolo contendere; a jury verdict of guilty when adjudication of guilt is withheld and the accused is placed on probation; or a conviction by the Senate of an impeachable offense. (C) Court shall be defined as follows: any state or federal court of competent jurisdiction, which is exercising its jurisdiction to consider a proceeding involving the alleged commission of a specified offense. Prior to forfeiture, the Board shall hold a hearing on which notice shall be given to the Participant whose benefits are being considered for forfeiture. Said Participant shall be afforded the right to have an attorney present. No formal rules of evidence shall apply, but the Participant shall be afforded a full opportunity to present his case against forfeiture. (D) Any Participant who has received benefits from the Plan in excess of his Accumulated Contributions after Participant's rights were forfeited pursuant to this section shall be required to pay back to the Fund the amount of the benefits received in excess of his Accumulated Contributions. The Board may implement all legal action necessary to recover such funds. (E) As provided in the Florida Statutes, 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 from the Plan. A person who commits a crime is punishable as provided in Section 775.082 or Section 775.083, Florida Statutes. (F) In addition to any applicable criminal penalty upon conviction for a violation described in subsection (E), a Participant or Beneficiary of the Plan may, in the discretion of the Board, be required to forfeit the right to receive any or all benefits to which the person would be otherwise be entitled under the Plan. For purposes of 71 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 this subsection (F) "conviction" means a determination of guilt that is the result of a plea or trial, regardless of whether adjudication is withheld. 72 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 22 PENSION VALIDITY The Board shall have the power to examine and investigate into the facts upon which any pension shall heretofore have been granted under any prior or existing law, or shall hereafter be granted or obtained erroneously, fraudulently or illegally for any reason. The Board is empowered to purge the pension rolls or correct the pension amount of any person heretofore granted a pension under prior or existing law or any person hereafter granted a pension under this Plan if the same is found to be erroneous, fraudulent or illegal for any reason, and to reclassify any person who has heretofore under any prior or existing law been or who shall hereafter under this Plan be erroneously, improperly or illegally classified. Any overpayments or under payments shall be corrected and paid or repaid in a reasonable manner determined by the Board. 7 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 ARTICLE 23 SIGNATORIES This agreement is effective on the date specified in the Adoption Agreement. EMPLOYER AUTHORIZED SIGNATURE TITLE DATE 74 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 EXHIBIT A MASTER TRUST AGREEMENT (INCLUDING INVESTMENT POLICY) m DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 EXHIBIT B ACTUARIAL EQUIVALENT Actuarial Equivalent for benefit calculations under the Plan: Actuarial Equivalent shall mean a benefit of equivalent current value to the benefit that would otherwise have been provided to the Participant. At the time of calculation of the actuarially equivalent benefit, the calculation shall not include possible future benefit increases which have not been adopted by the Employer and which are not in effect as of the calculation date. Actuarial equivalence will be based on an interest or discount rate and mortality table as set forth in this paragraph. The interest rate will be equal to the post- retirement rate of interest that was used to determine the minimum funding requirement pursuant to Chapter 112, Florida Statutes, for the plan year that precedes the plan year during which the benefit is being determined. The mortality table will be the unisex mortality table that is promulgated by the Commissioner from time to time for purposes of determining lump sum values pursuant to Code section 417(e)(3). 76 DB PLAN RESTATED SEPTEMBER 23, 2010 AND AMENDED AS OF JUNE 2, 2011 FLORIDA MUNICIPAL PENSION TRUST FUND DEFINED BENEFIT PLAN AND TRUST ADOPTION AGREEMENT The undersigned employer adopts the Florida Municipal Pension Trust Fund Defined Benefit Plan and Trust for those Employees who shall qualify as Participants hereunder, to be known as the City of Palm Beach Gardens General Employees' Pension Plan. It shall be effective as of the date specified below. The Employer hereby selects the following Plan specifications: EMPLOYER INFORMATION Employer: City of Palm Beach Gardens Contact Name and Title: Allan Owens, Finance Director Address: Telephone: NAME AND ADDRESS OF TRUSTEE: Florida Municipal Pension Trust Fund 301 South Bronough , P.O. Box 1757 Tallahassee, FL 32302 -1757 TEL: (850) 222 -9684 Fax: (850)222 -3806 LOCATION OF EMPLOYER'S PRINCIPAL OFFICE: The Employer is located in the State of Florida and this Trust shall be enforced and construed under the laws of the State of Florida. EMPLOYER FISCAL YEAR: Twelve months commencing on October 1 st and ending on September 30th. A. PLAN INFORMATION This Adoption Agreement shall establish a Plan and Trust with the following provisions: Al) Effective Date: Effective Date: February 6, 1997 A2) Plan Year (12 consecutive months): Beginning October 1 and ending September 30 A3) Plan Anniversary Date (Annual Valuation Date): October 1 City of Palm Beach Gardens General Employees' Pension Plan ADOPTION AGREEMENT A4) Name of Plan Administrator: Florida League of Cities, Inc. Post Office Box 1757 Tallahassee, Florida 32302 -1757 Tel: (850) 222 -9684 Fax: (850) 222 -3806 A5) Florida Municipal Pension Trust Fund I.D. Number: 59- 2961075 A6) Plan's Agent for Legal Process: B. PLAN The Plan represents the General Employees of the City of Palm Beach Gardens: C. ELIGIBILITY All general employees who are members of the system as of the effective date shall remain members of the system. All general employees who are not members of the system as of the effective date, and all future new general employees, including reemployed retirees, shall be ineligible to become members of this system. D. SALARY Salary means the total compensation for services rendered to the city, reportable on the member's W -2 form, plus all tax deferred, tax sheltered or tax exempt items of income derived from elective employee payroll deductions or salary reductions. Compensation in excess of limitations set forth in Section 401 (a)(17) of the Code shall be disregarded. The limitation on compensation for an "eligible employee" shall not be less than the amount which was allowed to be taken into account hereunder as in effect on July 1, 1993. "Eligible employee" is an individual who was a member before the first plan year beginning after December 31, 1995. E. CREDITED SERVICE Means the total number of years and fractional parts of years of service as a general employee with member contributions, when required, omitting intervening years or completed months when such member was not employed by the city as a general employee. A member may voluntarily leave his accumulated contributions in the fund for a period of five years after leaving the employ of the city pending the possibility of being rehired, and remaining employed for a period of not less than three years, without losing credit for the time that he was a member of the system. If a member who is not vested does not remain employed for a period of three years upon reemployment within five years, then his accumulated contributions, if $1,000.00 or less, will be returned. If a member who is not vested is not reemployed within five years, his accumulated contributions, if more than $1,000.00 will be returned only upon the written request of the member and upon completion of a written election to receive a cash lump sum or to rollover the lump sum amount on forms designated by the board. If a vested member leaves the employ of the city, his accumulated contributions will be returned only upon 2 City of Palm Beach Gardens General Employees' Pension Plan ADOPTION AGREEMENT his written request. Upon return of his accumulated contributions, all of his rights and benefits under the system are forfeited and terminated. Unless otherwise prohibited by law, the years or fractional parts of years that a general employee who was previously a member, but who terminated employment and is not otherwise entitled to credited service for such previous period of employment as a general employee, or the years or fractional parts of years that a member previously served as an employee for any governmental agency in the United States, including but not limited to federal, state or local government service, and for which he does not otherwise qualify for and receive credit under this system, shall be added to his years of credited service provided that: (1) The member contributes to the fund the sum that he would have contributed had he been a member of the system for the years or fractional parts of years for which he is requesting credit plus amounts actuarially determined such that the crediting of service does not result in any cost to the fund plus payment of costs for all professional services rendered to the board in connection with the purchase of years of credited service. (2) Multiple requests to purchase credited service pursuant to this section may be made at any time prior to retirement. (3) Payment by the member of the required amount shall be made within six months of his or her request for credit, but, in any event, prior to retirement, and shall be made in one lump sum payment upon receipt of which credited service shall be given. (4) There shall be no maximum purchase of credited service pursuant to this section and credited service purchased shall count for all purposes including vesting, except that credited service purchased for prior government service other than with the City of Palm Beach Gardens shall not count toward vesting. (5) In no event, however, may credited service be purchased pursuant to this section for prior service with any other governmental agency, if such prior service forms or will form the basis of a retirement benefit or pension from a different employer's retirement system or plan. F. FINAL MONTHLY COMPENSATION One - twelfth of the highest average earnings during the three best years of creditable service out of the last five years of credited service prior to separation as an active member or the career average, whichever is greater. G. BENEFIT AMOUNTS AND ELIGIBILITY (Section 6) G1) Normal Retirement Date (Section 6.01): A members normal retirement date shall be the first day of the month coincident with, or next following attainment of age sixty -two (62) regardless of years of credited service, provided the participant is vested at the time of termination of employment. Members reaching their Normal Retirement Date shall become one - hundred percent (100 %) vested in their accrued benefit. G2) Normal Retirement Benefit (Section 6.02): The monthly retirement benefit shall be equal to the number of years of credited service multiplied by two and one -half percent (2.5)% and multiplied by average final monthly compensation. 3 City of Palm Beach Gardens General Employees' Pension Plan ADOPTION AGREEMENT G3) Early Retirement Date (Section 6.03): A member may retire on his early retirement date which shall be the first day of any month coincident with or next following the later of the attainment of age fifty -five (55) and the completion of ten (10) years of credited service. G4) Early Retirement Benefit (Section 6.04): The amount of the accrued benefit will be reduced by one fifteenth for each of the first five years and one - thirtieth for each of the next five years by which the commencement of benefits precedes the date which would have been the member's normal retirement date had he continued employment as a general employee. H. DISABILITY BENEFITS (Section 8) (a) Disability benefits. Any member who shall become totally and permanently disabled to the extent that he is unable, by reason of a medically determinable physical or mental impairment, to render useful and efficient service as a general employee in his current position or in another position that the city makes available to him, shall, upon establishing the same to the satisfaction of the board, be entitled to a monthly pension equal to two and one -half percent of his average final compensation multiplied by his total years of credited service. Terminated persons, either vested or non - vested, are not eligible for disability benefits, except that those terminated by the city for medical reasons may apply for a disability within 30 days after termination. (b) Conditions disqualifying disability benefits. Each member who is claiming disability benefits shall establish, to the satisfaction of the board, that such disability was not occasioned primarily by: (1) Excessive or habitual use of any drugs, intoxicants or narcotics. (2) Injury or disease sustained while willfully and illegally participating in fights, riots or civil insurrections. (3) Injury or disease sustained while committing a crime. (4) Injury or disease sustained while serving in any branch of the Armed Forces. (5) Injury or disease sustained after his employment as a general employee with the city shall have terminated. (6) Willful, wanton or intentional misconduct or gross negligence of the member. (7) Injury or disease sustained by the member while working for anyone other than the city and arising out of such employment. (8) A condition preexisting the general employee's membership in the system. No member shall be entitled to a disability pension because of or due to the aggravation of a specific injury, impairment or other medical condition pre- existing at the time of membership in the system, provided that such pre- existing condition and its relationship to a later injury, impairment or other medical condition be established by competent substantial evidence. Nothing herein shall be construed to preclude a disability pension to a member who, after membership in the system, suffers an injury, impairment or other medical condition different from some other injury, impairment, or other medical condition existing at or prior to said membership. 4 City of Palm Beach Gardens General Employees' Pension Plan ADOPTION AGREEMENT (c) Physical examination requirement. A member shall not become eligible for disability benefits until and unless he undergoes a physical examination by a qualified physician or physicians and /or surgeon or surgeons, who shall be selected by the board for that purpose. The board shall not select the member's treating physician or surgeon for this purpose except in an unusual case where the board determines that it would be reasonable and prudent to do so. Any retiree receiving disability benefits under provisions of this article may be required by the board to submit sworn statements of his condition accompanied by a physician's statement (provided at the retiree's expense) to the board annually and may be required to undergo additional periodic re- examinations by a qualified physician or physicians and /or surgeon or surgeons who shall be selected by the board, to determine if such disability has ceased to exist. If the board finds that the retiree is no longer permanently and totally disabled to the extent that he is unable to render useful and efficient service as a general employee, the board shall recommend to the city that the retiree be returned to performance of duty as a general employee, and the retiree so returned shall enjoy the same rights that member had at the time he was placed upon pension. In the event the retiree so ordered to return shall refuse to comply with the order within 30 days from the issuance thereof, he shall forfeit the right to his pension. The cost of the physical examination and /or re- examination of the member claiming or the retiree receiving disability benefits shall be borne by the fund. All other reasonable costs as determined by the board incident to the physical examination, such as, but not limited to, transportation, meals and hotel accommodations, shall be borne by the fund. If the retiree recovers from disability and reenters the service of the city as a general employee, his service will be deemed to have been continuous, but the period beginning with the first month for which he received a disability retirement income payment and ending with the date he reentered the service of the city will not be considered as credited service for the purposes of the system. The board shall have the power and authority to make the final decisions regarding all disability claims. (d) Disability payments. The monthly benefit to which a member is entitled in the event of the member's disability retirement shall be payable on the first day of the first month after the board determines such entitlement. However, the monthly retirement income shall be payable as of the date the board determined such entitlement, and any portion due for a partial month shall be paid together with the first payment. The last payment will be: (1) If the retiree recovers from the disability prior to his normal retirement date, the payment due next preceding the date of such recovery, or (2) If the retiree dies without recovering from disability or attains his normal retirement date while still disabled, the payment due next preceding his death or the 120th monthly payment, whichever is later. Provided, however, the disability retiree may select, at any time prior to the date on which benefit payments begin, an optional form 5 City of Palm Beach Gardens General Employees' Pension Plan ADOPTION AGREEMENT of benefit payment as allowed by the plan, which shall be the actuarial equivalent of the normal form of benefit. I. DEATH BENEFITS 11) Death Prior to Vesting If a member dies prior to retirement, and he is not vested, his beneficiary shall receive a refund of one hundred percent (100 %) of the members accumulated contributions 12) Death After Vesting If a member dies prior to retirement, but he is vested, his beneficiary shall receive: (1) If the member was vested, but not eligible for normal or early retirement, the beneficiary shall receive a benefit payable for ten years, beginning on the date that the deceased member would have been eligible for early or normal retirement, at the option of the beneficiary. The benefit shall be calculated as for normal retirement based on the deceased member's vested percentage, credited service and average final compensation as of the date of his death and reduced as for early retirement, if applicable. The beneficiary may also elect to receive an immediate benefit, payable for ten years, which is actuarially reduced to reflect the commencement of benefits prior to the early retirement date. (2) If the deceased member was eligible for normal or early retirement, the beneficiary shall receive a benefit payable for ten years, beginning on the first day of the month following the member's death or at the deceased member's otherwise normal or early retirement date, at the option of the beneficiary. The benefit shall be calculated as for normal retirement based on the deceased member's credited service and average final compensation as of the date of his death and reduced as for early retirement, if applicable. (3) A beneficiary may elect an optional form of benefit as provided for in section 3 -135 and the board may elect to make a lump sum payment pursuant to section 3- 135,subsection (g). (4) A beneficiary may, in lieu of any benefit provided for in (1) or (2) above, elect to receive a refund of the deceased member's accumulated contributions. J. TERMINATION OF EMPLOYMENT AND VESTING If a member's employment is terminated either voluntarily or involuntary, the following benefits are payable: (Enter the number of years of vesting) 1) If the member has less than five (5) years of credited service upon termination the member shall be entitled to a refund of the money he has contributed or the member may leave it deposited with the Fund. 2) If the member has five (5) or more years of credited service upon termination the member shall be entitled to their accrued monthly retirement benefit, starting at the member's otherwise normal or early retirement date, provided he does not elect to withdraw his contributions and provided he survives to his normal or early retirement Cm City of Palm Beach Gardens General Employees' Pension Plan ADOPTION AGREEMENT date. Every member who has attained his normal retirement date shall be fully vested in his accrued retirement benefit regardless of his credited service. Except as otherwise provided herein, each member not otherwise fully vested shall have a minimum vested interest in the amount of his accrued benefit equal to the percentage thereof, as hereinafter indicated, applicable to the number of his years of credited service: Years of Credited Service 0 -4 5 6 7 8 9 10 Vested Interest in Accrued 0% 25% 40% 55% 70% 85% 100% Benefit (percent) K. EMPLOYEE CONTRIBUTIONS (Section 5.01): Members of the Plan shall be required to make regular contributions to the Fund in the amount of six percent (6 %) of their salary as defined in the plan on a pre -tax basis. L. COST OF LIVING ADJUSTMENT ( Not applicable) M. DEFERRED RETIREMENT OPTION PROGRAM " DROP" (Not applicable) N. BOARD OF TRUSTEES The board shall consist of three trustees: one of whom shall be a member of the system, a retiree or, if a member or retiree is unwilling or unable to serve, the human resources director or his /her designee; one of whom shall be the city manager or his /her designee; and one of whom shall be the finance administrator or his /her designee. The board shall meet at least semi - annually each year. 7 City of Palm Beach Gardens General Employees' Pension Plan ADOPTION AGREEMENT This Adoption Agreement shall be used only in conjunction with the Basic Plan Document. This Adoption Agreement and the Basic Plan Document shall together be known as the Florida Municipal Pension Trust Fund Defined Benefit Plan and Trust. The Adoption Agreement and the Basic Defined Benefit Plan Document are furnished for the consideration of the Employer and its legal and financial advisors. The Florida Municipal Pension Trust Fund advises the sponsoring Employer to consult with its own attorney and financial advisors on the legal and tax implications of the Defined Benefit Plan and the Adoption Agreement. Nothing herein should be construed as constituting legal or tax advice. We understand that the Employer may amend any election in this Adoption Agreement by giving the Trustee written notification of such Amendment as adopted. The Employer hereby agrees to the provisions of the Plan and Trust IN WITNESS WHEREOF, the Employer and Trustee hereby cause this Agreement to be executed on the day of , 20 EMPLOYER: (Name of Employer) By: (Name of Trustee) (Name of Trustee) Ey Date: Date: Date: '`�g, INC. 0 W !011 �d N O 0 0 O N 0 — M LO O O C � N O � LO 7 m (C) C6 C6 L6 O m m 0 � ONO Et} Et? co � 3 as V 0 0 .1 0 ���� 10-01 W 10-01 0 L u, OO r-- O Cl) L Cl) O z W � L N b co v is y LU o L TOM _ 0 r 0 CD � = N O ., � M L � LM I- � O m LO � E I'V1 0 rn ate = � CO Cl) � Cl) cn �� N O 0 0 O N 0 — M LO O O C � N O � LO 7 m (C) C6 C6 L6 O m m 0 � ONO Et} Et? co � 3 as V 0 0 .1 0 ���� 10-01 0 10-01 0 0 u, OO r-- O Cl) Cfl Cl) O z W � cli N b co v is y LU o m 0 0 ° Li coo � I- � co m LO � � 0 rn ate = � CO Cl) � Cl) � �� m L 6c> 6c> 6c> 6c> 6c> 6c> 0 72 0 ca N X c O U w o w 0 w c c C U L V 0 m 3 � 0 c E m 0 >, > C cn ° (D 0 a> 0 > > }? 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