Chapter 2.80
RETIREMENT AND OLD AGE

Sections:

2.80.010    Participation in state retirement system.

2.80.020    Evidence of approval.

2.80.030    Repeal of previous system.

2.80.040    Pensioners under previous system.

2.80.050    Liquidation of retirement fund assets.

2.80.060    O.A.S.I.—Adopted.

2.80.070    O.A.S.I.—City clerk to deduct contributions.

2.80.080    O.A.S.I.—City clerk to report to Governor.

2.80.090    O.A.S.I.—Governor has power to terminate.

2.80.100    City elects to pay member contributions.

2.80.110    Payments designated employer contributions—No employee option.

2.80.010 Participation in state retirement system.

The city does authorize and approve the membership and participation of its eligible employees in the Washington State Employees’ Retirement System as of the first day of November, 1954, pursuant to RCW 41.40.410 and authorizes the expenditure of necessary funds to cover its proportionate share for participation in said system as provided by law. (Prior code § 1.44.010)

2.80.020 Evidence of approval.

The city clerk is directed to submit a certified copy of this chapter to the Retirement Board of said system as evidence of such authorization and approval. (Prior code § 1.44.010)

2.80.030 Repeal of previous system.

Ordinance No. 3023 providing for the creation of and maintenance of the Everett Employees’ Retirement System is repealed as of the first day of November, 1954; provided, that such repeal shall not be effective until the Washington State Employees’ Retirement Board shall have duly accepted the city of Everett and the eligible employees of the city into the Washington State Employees’ Retirement System. (Prior code § 1.44.030)

2.80.040 Pensioners under previous system.

All former employees of the city now on pension under provisions of Everett employees’ retirement system and all employees receiving payments under such system shall continue to receive their pension or payment as provided by Ordinance No. 3023 as if the same were not repealed and the city shall make provision for such payments out of assets held by the Everett employees’ retirement system or shall purchase out of said funds annuities from a reliable insurance company to provide for their payment. (Prior code § 1.44.040)

2.80.050 Liquidation of retirement fund assets.

A.    The city treasurer is directed to liquidate all assets held in the employees’ retirement fund representing the contributions of employees and to on or before the 1st day of January, 1955 return all funds contributed by city employees into said employees’ retirement fund, less expenses and costs as provided by said system, to said city employees, or to deliver said funds to the Washington State Employees’ Retirement System and on account of such employees if so directed.

B.    The city treasurer is further directed to liquidate all assets of the employees’ retirement fund and to pay out of such funds to the State Employees’ Retirement Fund sums due the Washington State Retirement System as provided by law.

C.    The balance of the funds left on hand after providing payment of pensions now outstanding, the return of employees’ funds and sums due the Washington State Employees’ Retirement Fund System shall be held by the treasurer of the city until its distribution shall be directed by ordinance of the city. (Prior code § 1.44.050)

2.80.060 O.A.S.I.—Adopted.

The city does further adopt the plan for extension of O.A.S.I. coverage to members of the State Employees Retirement System as adopted by the State Employees Retirement Board August 1, 1955 and approved by the Governor of the state on August 16, 1955. (Prior code § 1.44.060)

2.80.070 O.A.S.I.—City clerk to deduct contributions.

That in the event the qualified employees of the city shall elect to be covered under provisions of the Old Age and Survivor Insurance System as embodied in the Social Security Act of the United States the city clerk shall deduct from such employee’s salary the amount of the employee’s tax which is imposed by the Federal Insurance Contribution Act and the amount deducted from such wages shall be paid to the O.A.S.I. Contribution Fund in partial discharge of the liability of the city. Failure to deduct such contribution shall not relieve the employee or employer of liability therefor. The city shall, out of the funds appropriated as heretofore set forth, also forward to the Governor of the state or his duly authorized agent such sums as the city shall be required to contribute under provisions of the Social Security Act of the United States and all costs allocable to the administration of this fund. (Prior code § 1.44.070)

2.80.080 O.A.S.I.—City clerk to report to Governor.

The city clerk shall make reports in such form and contain such information as the Governor of the state may from time to time require and comply with such provisions as the Governor or the Secretary of Health, Education and Welfare may from time to time find necessary to assure the correctness and verification of such reports. (Ord. 303-74 § 1, 1974; prior code § 1.44.080)

2.80.090 O.A.S.I.—Governor has power to terminate.

The Governor of the state shall be authorized to terminate this plan in its entirety in his discretion as provided by RCW 41.48. (Prior code § 1.44.090)

2.80.100 City elects to pay member 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 41.26.080(1), 41.26.450, 41.40.330(1) and 41.40.650, as authorized by Section 3 of 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, Regular Session. (Ord. 1083-84 § 1, 1984)

2.80.110 Payments designated employer contributions—No employee option.

A.    For the purpose of Section 2.80.100 of this chapter and Sections 1, 2 and 3 of Substitute Senate Bill No. 4477, Chapter 277, Laws of 1984, 48th Legislature, 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 from and after January 1, 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; and that such payments shall be designated as employer contributions for purposes of federal income taxation of the affected employees.

B.    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. 1083-84 § 2, 1984)