Chapter 2.66
RETIREMENT PROGRAMS1
Sections:
I. Firemen’s Relief and Pensions
2.66.010 Pension board created.
2.66.020 State law adopted.
II. Statewide City Employees’ Retirement System
2.66.030 City participation – Employees included.
2.66.040 Number of members.
2.66.050 Evidence of membership.
2.66.060 Basis for prior service credit.
2.66.070 Basis for social security coverage.
2.66.080 Basis for contribution.
III. Social Security
2.66.090 State law accepted.
2.66.100 Application for coverage.
2.66.110 Source of funds.
IV. State Employee, Law Enforcement Officers’ and Fire Fighters’ Retirement System
2.66.120 Employer payment of contributions.
2.66.130 Manner of payment.
I. Firemen’s Relief and Pensions
2.66.010 Pension board created.
Pursuant to Chapter 91 of the Session Laws of the state for 1947 (Chapter 41.16 RCW), there is created a municipal firemen’s pension board of the city, which board shall operate under and by virtue of the authority of Chapter 91, Session Laws of the state for 1947. (1957 code § 1.24.010.)
2.66.020 State law adopted.
Chapter 261, Laws of 1945, as amended by Chapter 145, Laws of 1949, Chapter 103, Laws of 1951 and Chapter 253, Laws of 1953 (Chapter 41.24 RCW), being the Volunteer Firemen’s Relief and Pension Act of the state, is adopted, including all its provisions, and by reference is made a part of this article as though fully set out in this article. (1957 code § 1.24.020.)
II. Statewide City Employees’
Retirement System
2.66.030 City participation – Employees included.
The city has elected and does elect to participate as a member of the statewide city employees’ retirement system for pension, relief, disability and retirement for the employees of the city as provided by Chapter 41.44 RCW. All employees and officers of the city shall be included in the system except members of the Auburn fire department; provided, that no elective official shall be included unless the official so elects and files a written notice of such election with the board of trustees of the pension system with the city clerk. (1957 code § 1.25.010.)
2.66.040 Number of members.
The number of employees and officials, other than elective officials, who shall be included as members of the pension system is approximately 50. (1957 code § 1.25.020.)
2.66.050 Evidence of membership.
A certified copy of the ordinance codified in this article shall be transmitted to the board of trustees of the statewide system as evidence of an election of the city to join such pension system. (1957 code § 1.25.030.)
2.66.060 Basis for prior service credit.
The basis for prior service credit shall be 100 percent of final compensation known as “Auburn prior service credit.” (1957 code § 1.25.040.)
2.66.070 Basis for social security coverage.
The basis for social security coverage will be coordination. (1957 code § 1.25.050.)
2.66.080 Basis for contribution.
The basis for contribution shall be the full compensation on which the employees’ contributions to the statewide city employees’ retirement system are calculated. (1957 code § 1.25.060.)
III. Social Security
2.66.090 State law accepted.
The city accepts the provisions of Chapter 184, laws of the state, 1951 (Chapter 41.48 RCW). (1957 code § 1.28.010.)
2.66.100 Application for coverage.
The mayor of the city is authorized and instructed to prepare and submit the necessary application and agreement to the Employment Security Department of the state for coverage under the Old Age and Survivor’s Insurance System for the city’s eligible employees from January 1, 1951. (1957 code § 1.28.020.)
2.66.110 Source of funds.
The funds to sponsor this insurance shall be drawn as far as the city is concerned from the respective funds from which each employee draws his or her salary. (1957 code § 1.28.030.)
IV. State Employee, Law Enforcement Officers’ and Fire Fighters’ Retirement System
2.66.120 Employer payment of contributions.
For compensation earned by employees on and after January 1, 1985, the city elects to implement the employer payment of all member contributions without exception under RCW 41.16.080(1), 41.26.450, 41.40.330(1), and 41.40.650, as authorized by Section 3 and in accordance with the provisions of Sections 1 and 2 of Substitute Senate Bill No. 4477, Chapter 277, Laws of 1984, 48th Legislature of the State of Washington, Regular Session. (Ord. 4020 § 1, 1984.)
2.66.130 Manner of payment.
For purpose of ACC 2.66.120 and Sections 1, 2 and 3 of Substitute Senate Bill No. 4477, Chapter 277, Laws of 1984, 48th Legislature of the State of Washington, Regular Session, the city council specifies that the mandatory contributions under RCW 41.26.080(1), 41.26.450, 41.40.330(1), and 41.40.650, based on compensation earned on and after January, 1985, although designated in those sections of the Revised Code of Washington as employee contributions, shall be paid by the city in lieu of contributions by the employee; that such payments by the city shall be made by way of a salary reduction for each affected employee in the amount of the required payments; and that such payments shall be designated as employer contributions for purposes of federal income taxation of the affected employees. The city council further specifies that the employees shall not be given the option of choosing to receive the contributed amounts directly instead of the city paying them to the retirement system. (Ord. 4020 § 2, 1984.)
For statutory provisions on firemen’s relief and pensions, see Ch. 41.16 RCW; for provisions on volunteer firemen’s relief and pensions, see Ch. 41.24 RCW; for provisions on the city employees’ retirement system, see Ch. 41.44 RCW; for provisions on federal social security for public employees, see Ch. 41.48 RCW; for provisions applying Ch. 41.48 RCW to code cities, see RCW 35A.41.020; for provisions granting a code city all powers of any city of any class, see RCW 35.21.160.