Senate Bill sb0236

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    Florida Senate - 2005                                   SB 236

    By Senator Lynn





    7-236-05

  1                      A bill to be entitled

  2         An act relating to the City of New Smyrna

  3         Beach, Volusia County; authorizing the City of

  4         New Smyrna Beach to provide extra benefits in

  5         firefighter pension plans prior to the receipt

  6         of additional premium tax revenues; providing a

  7         procedure; authorizing the City of New Smyrna

  8         Beach to provide extra benefits in police

  9         officer pension plans prior to the receipt of

10         additional premium tax revenues; providing a

11         procedure; requiring a referendum; providing

12         effective dates.

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14  Be It Enacted by the Legislature of the State of Florida:

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16         Section 1.  In addition to the authority granted to the

17  City of New Smyrna Beach under section 175.351, Florida

18  Statutes, to provide enhanced pension benefits to

19  firefighters, the City of New Smyrna Beach is authorized to

20  provide such extra benefits to the members of the pension plan

21  prior to receipt of additional premium tax revenues to fund

22  such benefit improvements. The City of New Smyrna Beach shall

23  advance to the plan the difference between actuarially

24  determined costs of the extra benefits to be provided and the

25  additional premium tax revenues received at the time of

26  advancement. Thereafter, the City of New Smyrna Beach shall

27  annually advance to the plan the difference in the actuarially

28  determined cost of the extra benefits which were funded by the

29  initial advance and the available additional premium tax

30  revenues until such time as the growth in the available

31  additional premium tax revenues is sufficient to fund the

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    Florida Senate - 2005                                   SB 236
    7-236-05




 1  costs of the extra benefits provided by the initial advance.

 2  At such time, all additional premium tax revenues in excess of

 3  the costs of the benefit improvements shall be credited

 4  against the required contributions of the City of New Smyrna

 5  Beach until the funds credited to the City of New Smyrna Beach

 6  equal the funds advanced by the City of New Smyrna Beach to

 7  the plan. Thereafter, all available additional premium tax

 8  revenues shall be used to provide additional benefits. In no

 9  event shall the City of New Smyrna Beach be relieved of its

10  fiduciary responsibility, as determined by the plan actuary,

11  of funding these extra benefits if the additional premium tax

12  revenues are not sufficient to fund the extra benefits.

13         Section 2.  In addition to the authority granted to the

14  City of New Smyrna Beach under section 185.35, Florida

15  Statutes, to provide enhanced pension benefits to police

16  officers, the City of New Smyrna Beach is authorized to

17  provide such extra benefits to the members of the pension plan

18  prior to receipt of additional premium tax revenues to fund

19  such benefit improvements. The City of New Smyrna Beach shall

20  advance to the plan the difference between actuarially

21  determined costs of the extra benefits to be provided and the

22  additional premium tax revenues received at the time of

23  advancement. Thereafter, the City of New Smyrna Beach shall

24  annually advance to the plan the difference in the actuarially

25  determined cost of the extra benefits which were funded by the

26  initial advance and the available additional premium tax

27  revenues until such time as the growth in the available

28  additional premium tax revenues is sufficient to fund the

29  costs of the extra benefits provided by the initial advance.

30  At such time, all additional premium tax revenues in excess of

31  the costs of the benefit improvements shall be credited

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2005                                   SB 236
    7-236-05




 1  against the required contributions of the City of New Smyrna

 2  Beach until the funds credited to the City of New Smyrna Beach

 3  equal the funds advanced by the City of New Smyrna Beach to

 4  the plan. Thereafter, all available additional premium tax

 5  revenues shall be used to provide additional benefits. In no

 6  event shall the City of New Smyrna Beach be relieved of its

 7  fiduciary responsibility, as determined by the plan actuary,

 8  of funding these extra benefits if the additional premium tax

 9  revenues are not sufficient to fund the extra benefits.

10         Section 3.  This act shall take effect upon approval by

11  a majority vote of those qualified electors voting in a

12  referendum to be held by the City of New Smyrna Beach on

13  August 31, 2005, except that this section shall take effect

14  upon becoming a law.

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CODING: Words stricken are deletions; words underlined are additions.