San Francisco County Municipal Code Art. III [reserved]

ARTICLE IV:

RETIREMENT Sec. 16.29. Definitions. Sec. 16.29-1. Definitions – Actuarial Equivalent. Sec. 16.29-2. Definitions – Annuity. Sec. 16.29-3. Definitions – Beneficiary. Sec. 16.29-4. Definitions – Board. Sec. 16.29-5. Definitions – City. Sec. 16.29-6. Definitions – City and County Service. Sec. 16.29-7. Definitions – Types of Compensation. Sec. 16.29-7.1. Definitions – Compensation as Distinguished from Benefits. Sec. 16.29-7.2. Definitions – Compensation Earnable by a Member. Sec. 16.29-7.3. Definitions – Final Compensation. Sec. 16.29-7.4. Definitions – Compensation Paid in Lieu of Vacation Excluded. Sec. 16.29-7.5. Adoption of Internal Revenue Code Section 401(a)(17) Limitations. Sec. 16.29-7.6. Definitions – Compensation Paid to Offset Federal Taxation of Health Insurance Premiums Excluded. Sec. 16.29-8. Definitions – Continuous Service. Sec. 16.29-9. Definitions – Types of Contributions. Sec. 16.29-9.1. Definitions – Accumulated Additional Contributions. Sec. 16.29-9.2. Definitions – Accumulated Contributions. Sec. 16.29-9.3. Definitions – Accumulated Normal Contributions. Sec. 16.29-9.4. Definitions – Additional Contributions. Sec. 16.29-9.5. Definitions – Normal Contributions. Sec. 16.29-9.6. Definitions – Prior Contributions. Sec. 16.29-9.7. Definitions – Accumulated Prior Contributions. Sec. 16.29-9.8. Definitions – Retroactive Contributions. Sec. 16.29-9.9. Definitions – Accumulated Retroactive Contributions. Sec. 16.29-10. Definitions – Death Allowance. Sec. 16.29-11. Definitions – Employee. Sec. 16.29-12. Definitions – Member. Sec. 16.29-13. Definitions – Member or Police Department or Member of Fire Department. Sec. 16.29-14. Definitions – Pension. Sec. 16.29-15.1. Definitions – Teachers. Sec. 16.29-15.2. Definitions – Members of Police or Fire Departments. Sec. 16.29-15.10. Definitions – Employees of the Health Service System Prior to December 1, 1940. Sec. 16.29-15.11. Definitions – Excluded Because of Employment in Temporary Position. Sec. 16.29-15.12. Definitions – Prior Service in a Part-Time Position. Sec. 16.29-16. Definitions – Regular Interest. Sec. 16.29-17. Definitions – Retirement Allowance. Sec. 16.29-20. Definitions – School Department. Sec. 16.29-21. Definitions – Teacher. Sec. 16.29-22. Definitions – Charter. Sec. 16.29-23. Definitions – Gender and Number. Sec. 16.30-1. Meaning of "Average Final Compensation." Sec. 16.32. Benefits Not Subject to Garnishment, Etc., and Are Nonassignable. Sec. 16.33. Compensation for Witnesses Appearing Before Board. Sec. 16.34. Time to Apply for Benefits After Death of Member. Sec. 16.37-1. Interest Rates. Sec. 16.37-2. Actuarial Valuation. Sec. 16.37-3. Records as to Accumulated Contributions. Sec. 16.37-4. Determination of Service Credit.

Sec. 16.37-4.1. Determination of Service Credit for Certain Employees of the San Francisco Unified School District. Sec. 16.37-5. Prior Service Credit. Sec. 16.37-6. Calculation of Service Credit. Sec. 16.37-7. Calculation of Service Credit Based on Part-time Services. Sec. 16.37-8. Excess Retirement Benefits. Sec. 16.37-9. Power to Issue Subpoenas. Sec. 16.38. Estimates by Board of Length of Service, Etc. Sec. 16.41. Controller's Annual Audit. Sec. 16.42. Persons Included in the System. Sec. 16.43-1. Prior Service Credit; Employees on Hetch Hetchy Project. Sec. 16.44. Department Head to Notify of Change of Status of Members. Sec. 16.45. Duties Generally of Members and Beneficiaries. Sec. 16.46. When Membership Ceases. Sec. 16.47. Withdrawals and Redeposits. Sec. 16.48. Payments after Re-Entry into System. Sec. 16.49. Benefits to Members Under Prior Systems Continued. Sec. 16.52. Effect of Change of Police or Fire Department Member to Another Department. Sec. 16.54. Deduction of Members' Contributions; Acceptance of Cash Payments. Sec. 16.55. Additional Contributions. Sec. 16.55-1. Definition of "Public Service." Sec. 16.55-2. Election to Contribute and Receive Credit for Public Service. Sec. 16.55-3. Contributions for Public Service Credit. Sec. 16.55-4. Credit in Retirement System for Public Service. Sec. 16.55-5. Rules and Regulations. Sec. 16.55-6. Reciprocal Benefits. Sec. 16.55-7. Internal Reciprocity of Pension Benefits Within the Retirement System. Sec. 16.56. Withdrawal of Accumulated Additional Contributions Made Pursuant to Section 16.55-5. Sec. 16.61-1. Implementation of Internal Revenue Code Section 414(h)(2). Sec. 16.61-2. Adoption of Internal Revenue Code Section 415 Limitations. Sec. 16.61-3. Adoption of Internal Revenue Code Section 401 Limitations. Sec. 16.61-4. Pre-Tax Treatment of Buy Backs. Sec. 16.61-5. Acceptance of Rollovers and Transfers. Sec. 16.62. Establishment of a Supplemental Tax Deferred Plan. Sec. 16.62-1. Purpose. Sec. 16.62-2. Administration by Retirement Board. Sec. 16.62-3. Administrative Costs. Sec. 16.63. Duration of Deferred Retirement Option Program. Sec. 16.63-1. DROP Eligibility. Sec. 16.63-2. DROP Accounts. Sec. 16.63-3. Required Contributions. Sec. 16.63-4. Benefits on Completion of the DROP. Sec. 16.63-5. Disability Retirement Allowance Granted During DROP Participation. Sec. 16.63-6. Death During DROP Participation. Sec. 16.63-7. Conditions of Continued DROP Participation. Sec. 16.63-8. Compliance With Applicable Provisions of the Internal Revenue Code. Sec. 16.63-9. Authority of the Retirement Board. Sec. 16.63-10. Severability. Sec. 16.67. Payments into Fund Made Obligation of City; Appropriations to Cover Obligation. Sec. 16.70-1. Optional Allowances Upon Retirement. Sec. 16.70-3. Retirement after 3/31/66 under Paragraph (b) of Section 16.70-1. Sec. 16.70-4. Allowance Payable for Time Commencing 7/1/74. Sec. 16.71. Disability Retirement – Medical Grounds. Sec. 16.72. Firefighter and Police Officer Incapacitated with Cancer – When Presumed Contracted in the Course of Employment.

Sec. 16.72-1. Sheriff Member Incapacitated with Cancer – When Presumed Contracted in the Course of Employment. Sec. 16.74. Disability Retirement – Medical Examinations; Re-Entry into Service; Engaging in Gainful Occupation after Retirement Period. Sec. 16.75. Optional Modifications of Allowances. Sec. 16.75-1. Optional Modification of Benefits for Former Spouse. Sec. 16.76. Method of Payment of Allowances. Sec. 16.77. Position in City Service Not Permitted after Retirement; Exceptions. Sec. 16.79. Beneficiaries. Sec. 16.79-1. Special Needs Trusts as Beneficiaries – Additional Requirements. Sec. 16.80. Death Benefits. Sec. 16.80-1. Death After Retirement – Persons Retired Prior to April 1, 1966. Sec. 16.80-2. Death After Retirement – Persons Retired Prior to April 1, 1966. Sec. 16.80-3. Death After Retirement – Persons Retired Prior to April 1, 1966, who Died Prior to Effective Date of Section 16.80-1. Sec. 16.80-4. Retirement Allowance Under Optional Payment Plan No. 2 or No. 3. Sec. 16.80-5. Death After Retirement – Allowances Payable Without Modification or Pursuant to Options 1 or 2. Sec. 16.80-6. Death After Retirement – Continuation to Surviving Spouse of Female Member. Sec. 16.80-6.1. Death After Retirement – Continuation to Husband of Retired Female Member who Died Prior to Effective Date of Section 16.80-6. Sec. 16.80-7. Retirement Allowance of Female with Surviving Spouse. Sec. 16.80-8. Death Benefits – Determining Qualification for Surviving Spouse Status. Sec. 16.81. Benefits Under Public Employees' Retirement System. Sec. 16.82. Administration of Benefits Under Workers' Compensation Act. Sec. 16.84. Effect of Compensation Benefits on Other Benefits Under Article. Sec. 16.85. Police Officers and Firefighters Incapacitated with Heart Trouble or Pneumonia – When Presumed Contracted in Course of Employment. Sec. 16.86-1. Sheriff Member Incapacitated with Heart Trouble or Pneumonia – When Presumed Contracted in Course of Employment. Sec. 16.87. Waiver of Pensions – Signing and Filing; Effective Date; Waiver Forms. Sec. 16.88-1. Conditions under Section 210(L) of Federal Social Security Act. Sec. 16.88-2. Member's Option. Sec. 16.88-3. Member Covered Under Federal Social Security. Sec. 16.88-4. Member's Right to Reduce Contributions. Sec. 16.88-5. Allowance Reduced. Sec. 16.88-6. Effective Date of Coverage Under Social Security Retroactive. Sec. 16.88-7. Retirement before Minimum Age Under Social Security. Sec. 16.89-3. Purpose. Sec. 16.89-4. Persons Affected. Sec. 16.89-5. Election by Person Who "Vested." Sec. 16.89-6. Health Service System Coverage. Sec. 16.89-7. Death Benefit. Sec. 16.89-8. Health Service System Coverage – Post 6/30/72 Teachers. Sec. 16.89-9. Election for Refund – Benefits for Credited Service. Sec. 16.89-10. Funds to be Deposited with State Teachers' Retirement System. Sec. 16.89-11. Service Credit – Post 6/30/72 Teachers. Sec. 16.89-12. Permanent Fund Benefit. Sec. 16.89-13. Authority of General Manager. Sec. 16.89-14. Redeposit.

The right of a person to a pension, an annuity or a retirement allowance, to the return of contributions, the pension, annuity or retirement allowance itself, any optional benefit, any other right or benefit accrued or accruing to any person under the provisions of this Article and the moneys in the fund created by this Article shall not be subject to execution, garnishment, attachment or any other process whatsoever and shall be unassignable, except as specifically provided by this Article. (Bill No. 1125, Ord. 4073(C.S.), Sec. 5)

Any witness called by the Retirement Board in any proceedings before said board may be compensated for his time or reimbursed in the amount of expenses and loss of wages or salary suffered by him because of such call, as determined by rule of such board. (Ord. No. 1210(1939), Sec. 1)

Proceedings before the Retirement Board for the collection of benefits provided under the Retirement System, upon the death of a member or beneficiary, must be commenced within one year from the date of death, or from the date of appointment of a guardian or trustee of the person to whom the benefits would be payable, if such person is incompetent or under 21 years of age. (Bill No. 1125, Ord. No. 4.073(C.S), Sec. 7)

If it shall be impracticable for the Retirement Board to determine from the records the length of service, the compensation or the age of any members, the Board may estimate, for the purposes hereof, such length of service, compensation or age. (Bill No. 1125, Ord. No. 4.073(C.S.), Sec. 13)

The Controller of the City and County shall annually make an audit of the Retirement System. (Bill No. 1125, Ord. No. 4.073(C.S.), Sec. 18)

It shall be the duty of the head of each office or department to give immediate notice in writing to the Retirement Board of the change in status of any member in his office or department resulting from transfer, promotion, leave of absence, resignation, reinstatement, dismissal, death or other cause. The head of each office or department shall furnish such other information concerning any member as the Board may require. (Bill No. 1125; Ord. No. 4.073(C.S.), Sec. 24)

Each member and beneficiary shall be subject to all the provisions of this Article and to all rules and regulations adopted by the Retirement Board and shall furnish to the Board such information affecting his status as a member or beneficiary of the system as the Board may require. (Bill No. 1125, Ord. No. 4.073(C.S.), Sec. 25)

Should the City and County service of any member, in any period of 10 consecutive years, amount to less than five years, or should he die or be retired, or should he be paid more than one-quarter of his accumulated normal contribution, or should he resign or be discharged, he shall thereupon cease to be a member. (Bill No. 1125, Ord. No. 4.073 (C.S.), Sec. 26; amended by Ord. 326-00, File No. 001921, App. 12/28/2000)

Any person who was receiving a retirement allowance or other benefit on January 8, 1932, under the San Francisco City and County Employees' Retirement System, the Police Relief and Pension Fund or the Firemen's Relief Fund, shall continue to receive such retirement allowance or other benefit, subject to the provisions of this Article, to the provisions of Section 8.543 of the Charter or to the provisions of Section 8.565 of the Charter, respectively, governing the payment of retirement allowances or other benefits. Such retirement allowances or other benefits, however, shall be paid by the Retirement System beginning with January, 1932. (Bill No. 1125, Ord. 4073(C.S.), Sec. 29)

DEPARTMENT. If a person who is a member under Sections 8.559, 8.585, 8.586 or 8.588 of the Charter shall cease to be a member of the Police or Fire Department and shall be a member under any other section of the Charter; or, if the reverse be true; then the accumulated contributions standing to his credit or redeposited by him shall remain in his individual account. (Bill No. 1125, Ord. No. 4.073(C.S.), Sec. 33; amended by Ord. 326-00, File No. 001921, App. 12/28/2000)

TO SECTION 16.55-5. Any person who is a member of the San Francisco City and County Employees' Retirement System and has made additional contributions pursuant to Administrative Code Section 16.55 shall have the right to elect, in writing on a form furnished by the system and to be filed at the office of said system, to withdraw forthwith all or any part of his accumulated additional contributions and to receive repayment in a lump sum; provided, however, that the right of withdrawal of said funds shall be limited to not more than three in number during said employee's tenure of employment in the City and County service and membership in the Retirement System. (Amended by Ord. 226-66, App. 9/1/66)

OBLIGATION. The payments of the City and County into the San Francisco City and County Employees' Retirement Fund, as provided in former Sections 16.61 to 16.66 of this Code, and in Section 16.70-1 of this Code, are hereby made obligations of the City and County. There shall be appropriated, in the budget for each fiscal year, such amounts as are necessary to make such payments, less the portions to be paid from the several funds set forth in such sections, and the amounts so appropriated shall be provided for in the tax levy. Provision shall be made for the payment from the several funds of such amounts as shall be necessary to meet the obligations of the City and County under the Retirement System on account of employees whose compensation is or has been paid from such funds. Funds appropriated annually to the Retirement System, other than from specific fund appropriations, shall first be applied to meet the requirements for fixed charges for current and prior service for the period for which such funds are appropriated; and second shall be applied to meet the accumulated obligations of the City and County to the Retirement System. (Amended by Ord. 65-65, App. 3/19/65; Ord. 326-00, File No. 001921, App. 12/28/2000)

A pension, an annuity, retirement allowance or death benefit allowance granted under the provisions of this Article shall be payable in equal monthly installments or in smaller pro-rata amounts when the pension, annuity, retirement allowance or death benefit allowance begins after the first day of the month or ends before the last day of the month; provided, that nothing in this Article shall prevent the payment at shorter intervals of benefits under the compensation, insurance and safety law of the state. (Bill No. 1125, Ord. No 4.073(C.S.), Sec. 58)

No person retired for service or disability and in receipt of a retirement allowance under the Retirement System shall serve in any elective or appointive position in the City and County service, including membership on boards and commissions, nor shall such person receive any payment for service rendered to the City and County after retirement; provided, that this section shall not apply to an election officer or juror or any person elected to a City office, who waives pension payments under Section 16.87. (Bill No. 1125, Ord. No. 4.073(C.S.), Sec 59; amended by Ord. 326-00, File No. 001921, App. 12/28/2000)

A person entitled to receive a pension may decline to accept all or part of future payments of such pension by a waiver signed and filed with the Retirement Board. Such waiver shall become effective on the date stated in the waiver and shall remain in effect until the waiving person's death or his or her filing of a signed revocation with the Retirement Board, whichever is earlier. Waivers and revocations shall be on forms furnished by the Retirement Board. On and after January 1, 1992, any person elected to a City office, who waives pension payments under this Section, shall not be subject to the limitations on reemployment or payment for service in Charter Sections 8.509(j), 8.511, 8.559-13, 8.584-10, 8.585-13, 8.586-13 and 8.588-13. (Ord. No. 167-58, Sec. 1; amended by Ord. 1-92, App. 1/6/92)