HomeMy WebLinkAboutCity Council Committees - Fireman's Relief and Pension Board - 04/05/1994Firemen's Relief and Pension Board
April 5, 1994
5:00 p.m.
Present: Boardmembers: Tilley, Johnson, Jacober
Others: Leo Higgins, Finance Division Manager Miller, Internal
Auditor Huntington, City Attorney Lubovich, Operations Director
McFall
Approval of Minutes
Tilley moved to approve the minutes of March 1, 1994, as written.
Jacober seconded and the motion carried.
Approval of Financial Transactions
Miller distributed copies of a balance sheet as of February 28,
1994, an income statement, a schedule of cash and investment
transactions, and a listing of who checks were issued to. Tilley
moved to accept,_Jacober seconded and the motion carried.
Report on Line -of -Duty Disability Benefits
Miller noted that a letter was sent to the Internal Revenue
Service asking for a determination on this issue, and distributed
copies to all. Tilley moved to make the letter a part of the
record. Jacober seconded and the motion carried. Huntington
explained for Tilley that the letter requests clarification as to
whether duty disabled benefits for the first six months qualify
under Washington's Worker's Compensation statute, and said he
would like IRS approval in order to avoid liability to the City.
Tilley stated that prior to 1985 the state law lumped people who
had disabilities incurred in the line of duty with those who had
disabilities not incurred in the line of duty. He noted that the
LEOFF law was amended in 1985 separating the two types of disa-
bilities. He said that the IRS was petitioned to see if that now
qualifies as a Worker's Compensation statute, and that it has
been approved since 1985. He added that any disability incurred
in the line of duty is tax exempt, and there is no need for 1099
forms. He explained that this is not a money issue for the
retirees, but a problem in that they have to report it on their
income tax and then attach a letter saying it is under Worker's
Compensation making it tax exempt. Tilley pointed out that every
retiree must declare whether he is retiring in the line of duty
or not, so Payroll knows immediately what type of retirement it
is and whether or not it is tax exempt. He said the issue could
be resolved by simply not issuing W21s or 1099's.
Tilley pointed out that the Firemen's Relief & Pension Board has
the authority to do whatever is necessary to run the system. He
moved that the Payroll Department no longer issue 1099 forms, W2
forms, W4P's or any other tax related documents to retired
firefighters who retired with a disability that occurred in the
line of duty. McFall pointed out that this Board cannot direct
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April 5, 1994
city staff to violate IRS rulings, and that the city is
attempting to get an IRS ruling. Tilley noted that he has
supplied IRS rulings. Lubovich recommended that the Board wait
for an answer from the IRS. Miller.noted that an answer is
expected within two weeks, and Tilley withdrew his motion.
Report on Status of Actuarial Study
Miller reported that Robertson & Milliman have begun gathering
information and that she will keep the Board informed of their
progress.
Report on orndorff Deduction
Tilley noted that the Board has previously determined that 50% of
Darrel Orndorff's check should be deducted and applied to the
amount he owes the City due to an overpayment, but that someone
decided arbitrarily to take 1000. Lubovich noted that orndorff
has been contacted and has agreed with the payment of 100% even
though he does not feel he was overpaid. Miller explained for
Tilley that Orndorff was inadvertently overpaid when he changed
his type of disability. Tilley stated that it must be determined
whether the overpayment was made from funds from LEOFF 1 or
whether he was overpaid out of the pre-LEOFF system which this
Board controls, noting that if he was paid out of LEOFF 1 funds,
that Board should collect it. Miller agreed to research this
issue. Tilley stated that it is important to follow the guide-
lines of the Board, which are legal and binding. He said the
city cannot change the Board's decision simply by calling
orndorff and making other arrangements. Jacober agreed to
research the Board's direction regarding the amount of the
deduction.
OTHER BUSINESS
1. Tilley noted that Leo Higgins feels he has been underpaid by
an amount exceeding $800. Higgins explained that the status
of his children has changed and that he is due $217.65 per
month starting last December, for a total of $870.60. He
added that this is due to a lack of communication between
LEOFF and the City. Miller stated that she will research
when and how official notice is determined. Tilley noted
that in May of each year the State notifies the City of the
amounts to be paid each person.
2. Tilley noted that many retired members have contacted him
asking for an outside organization to help get some issues
resolved. He said that the Retired Firefighters of
Washington had been contacted and he distributed copies of a
letter outlining the issues and concerns. Tilley moved that
the letter from the Retired Firefighters of Washington be
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April 5, 1994
made a part of the record. Jacober seconded and the motion
carried.
There was no further business to come before the Board and the
meeting adjourned at 5:35 p.m.
CLGB �it'it�
Brenda Jac er, CMC
City Cler
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