Chapter 6 — Pensions

Sec. 6-2. Retirement Benefits.

RELATED LAWS—PENSIONS

RELATED LAWS—PENSIONS

Annual Compensation is determined by calculating the highest Compensation received by an Employee over a consecu-tive 36 month period and divid-ing it by three ("Annual Compensation").

Benefit Formula = Annual Compensation x {lower of:

80% or (Multiplier x Years of Service)} The Benefit Formula for Employees hired before September 1, 2011 whose Benefit Formula does not have a Benefit Cap is:

Benefit Formula = Annual Compensation x Multiplier x Years of Service The Benefit Formula for Employees hired on or after September 1, 2011 is:

Benefit Formula = Annual Compensation x {higher of:

70% or (1.0% x Years of Service)}

Actual Benefit = Benefit Formula - Age Penalty The Actual Benefit for DB Plan Participants who have 5 or more years of service and draw their pension at Normal Retirement Age or later is:

Actual Benefit = Benefit Formula × Vesting Percentage RELATED LAWS—PENSIONS

shall mean a sudden, violent, life-threatening injury sustained on or after November 1, 2011 by an Eligible Employee in the line of duty, that causes the Employee to be Totally and Permanently Disabled, and which injury is due to an externally-caused event or events. Catastrophic Injury shall be determined by the DSB Committee based upon the procedure set forth in Section 6-2(e)(2)(i) above. Examples of Catastrophic Injury shall include without limitation the following:

Sec. 6-3. Credit for service while covered by the City of Atlanta 2010 Defined Benefit Pension Plan.

Secs. 6-4—6-35. Reserved.

Sec. 6-36. Establishment of funds.

There shall be raised and established funds for the pension of all officers and employees now in active service and on the payrolls, and future officers and employees in all cities in Georgia having a population of more than 300,000, according to the United States decennial census of 1970, or any such future census. (1927 Ga. Laws, page 265, § 1; 1972 Ga. Laws, page 3801, § 1; 1972 Ga. Laws, page 3803, § 1)

Sec. 6-37. 1978 Pension Act.

All such officers and employees in the employment of the city on the effective date of this Act who do not in writing agree to accept the benefits and obligations of this amendment shall have their rights and obligations determined under the law as it existed prior to this amendment, even though such provisions of law are specifically repealed as hereinafter set forth.

All regular officers or employees of the city, eligible for participation in this Act, as amended, who shall be elected or employed after the effective date of this Act, shall be required to come under provisions of this Act, as now amended, and shall have all rights and duties provided in the amended Act. Temporary and casual employees shall not be required to participate in this Act, as amended.

Effective September 1, 2005, the following employees shall be eligible to participate under the terms of this act:

Notwithstanding the foregoing, an individual who is or at any time becomes a temporary or casual employee, an employee hired on a contract basis, an employee with an account balance under the City of Atlanta Defined Contribution Plan who has not elected to transfer his account balance to the fund established under this act pursuant to section 6-102, a non-civilian employee in the Department of Fire Services or a sworn officer of the Department of Police Services shall not be eligible to participate under the terms of this act while classified as one of the foregoing. Furthermore, civilian employees hired as police recruits or fire recruits in anticipation of becoming sworn officers of the Department of Fire or Department of Police shall be ineligible to participate under the terms of this act. All employees eligible to participate under this act shall be required to do so.

Completion of 9 years = 45% Completion of 8 years = 40% Completion of 7 years = 35% Completion of 6 years = 30% Completion of 5 years = 25% Completion of less than 5 years = 0% Should such person have provided for the payment of a pension to a beneficiary, as authorized by said Act, as amended, by making the required payment or contribution to the pension fund, then after terminating the employment with such city, thereby electing to exercise such person's vesting rights, and upon the death of such officer or employee, either before or after attaining 60 years of age, such beneficiary designated under the terms of this Act, as amended, shall be entitled to a beneficiary pension equal to three-fourths of the amount the pensioner was receiving or such person would have received in accordance with the applicable provisions of this Act, as amended.

RELATED LAWS—PENSIONS

The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No.

1985-94 1987-29 1994-45 Georgia Laws Year Page ——————

The board of trustees shall ascertain in the current average cost-of-living index as of January 1 each year, and the benefits being paid under this amendment shall be adjusted as of the annual adjustment date as follows: If the current average cost-of-living index is more than 100 percent of the adjusted pensioner index, the benefit shall be increased by a percentage equal to the difference between 100 percent and the percentage representing the current average costof-living index divided by such person's adjusted pensioner index. If the current average cost-ofliving index is less than 100 percent of the adjusted pensioner index, such person's basic benefit shall be reduced by a percentage equal to the difference between 100 percent and the percentage representing the current average costof-living index divided by his adjusted pensioner index.

Notwithstanding the foregoing provisions of this subsection, no increase or decrease in the amount of the monthly retirement benefit due to changes in the current average cost-of-living index, effective at any annual adjustment date, shall be in excess of three percent (3%) of the amount of the monthly retirement benefit payable immediately prior to such date. Neither shall the provisions of this subsection be applied so as to reduce the amount of the benefits of a pensioner or beneficiary to an amount less than that to which such pensioner or beneficiary would be entitled to receive under the other provisions of this amendment.

Any officer or employee electing to come under the provisions of this amendment within 15 months subsequent to the enactment of this amendment, shall have a period of 60 months from the date of such election in which to pay all back pension contributions, as provided in this subsection, without interest. Any officer or employee electing to come under the provisions of this amendment, subsequent to the expiration of 15 months after the enactment of this amendment, shall have a period of 60 months from the date of such election in which to pay all back pension contributions, as provided in this subsection, and shall be required to pay interest on said back pension contributions at the rate of seven percent (7%) per annum from July 1, 1979, to the date of such payment. The board of trustees is authorized to establish rules and regulations for extending the period in which back pension contributions may be paid provided that interest in the amount of seven percent (7%) per annum shall be added to any amounts not paid within the above specified period. The board of trustees shall require as a prerequisite for the granting of such extension an assignment of life insurance in an amount sufficient to cover the outstanding obligation.

To be eligible for such prior service credit, the officer or employee must have completed at least five (5) continuous years in the employment of the city, and must have filed, five (5) years prior thereto, an application with the board of trustees for such prior service credit. Thereafter prior service credit may be granted to such person eligible and continuing in the service of such city on a pay period basis (one (1) year of prior service credit, not to exceed a maximum of 10 years, for each year such person continues in the service of such city) upon the payment of contributions by such person for such prior service based on the wages or salary earned by such person at the time of such prior service being credited.

The contributions to be paid by such officer or employee, herein referred to, shall be at the rates set forth in subsection (i) above, plus the rates of the employer's contribution set forth in subsection (m).

The board of trustees is authorized to establish rules and regulations for extending the period in which back pension contributions may be paid provided that interest in the amount of seven percent (7%) per annum shall be added to any amounts not paid within the above-specified period. The board of trustees shall require as a prerequisite for the granting of such extension an assignment of life insurance in an amount sufficient to cover the outstanding obligation.

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No. 1992-73 Georgia Laws Year Page ——

For purposes of paying the required employer contributions provided above, the governing authority of such cities shall be authorized to levy ad valorem taxes payable to the pension fund sufficient to amortize the unfunded accrued liability under provisions of this amendment within a closed schedule of thirty (30) years commencing July 1, 2011, and upon the determination by an independent actuarial valuation as provided in subsection (n) below that such unfunded accrued liability has been amortized, such authorization to levy such ad valorem taxes shall cease. Should said pension fund at any time be insufficient to meet and pay the pension due to such officers and employees, the governing authority shall appropriate from current funds amounts sufficient to make up the deficiency as it relates to the respective officers and employees and deposit same into said pension fund. Should such actuarial valuation as provided in subsection (n) below result in a determination that the total required employer contribution would be less than the contribution required of members by subsection (i) of this amendment, then the contributions required of members by subsection (i) of this amendment shall be reduced and the required employer contributions in this subsection shall be increased so that the member contributions required by subsection (i) will not be greater than the required employer contributions under this subsection.

RELATED LAWS—PENSIONS

The city employing any officer or employee coming under the provisions of this Act shall immediately notify the board of trustees upon the occurrence of the disability or death of any such officer or employee, and the board of trustees shall conduct an investigation within ninety (90) days of the date of the event which caused such disability or death.

Thereafter, the board of trustees shall make a determination as to whether such disability or death was incurred in line of duty or not in line of duty. Should such city, or any person having an interest in said decision, disagree with such decision of the board then either such city or such person may appeal from such decision as provided by law.

It shall also be the duty and responsibility of the board of trustees to employ an independent actuary to render an actuarial review of the pension fund at periodic intervals of no more than five (5) years, commencing with the enactment of this amendment. The term "independent actuary" as used herein means a fellow of the Society of Actuaries, or a member of the American Academy of Actuaries, or an organization of which one or more members is a fellow of the Society of Actuaries or a member of the American Academy of Actuaries, or both. (Ord. No. 2000-13, § 1, 5-23-00; Ord. No. 200927(09-O-0776), § 1, 6-23-09; Ord. No. 2011-15(11O-0674), § 1, 5-9-11)

The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No. 2000-13 Georgia Laws Year Page 1927 1978 265 4546

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No.

1992-45 1994-13 Georgia Laws Year Page ————

In addition, should an officer or employee in the employment of such cities subsequently eligible for participation in the Fund, such officer or employee shall be entitled to purchase (at the actuarial value) any prior years service credit for employment with such city. Such employee and such officer or employee shall be credited the full value of service as rendered under this fund in the amount of creditable service purchased based on the full actuarial value of such credit as determined by the fund's actuary.

Nothing herein provided shall prevent an officer or employee from designating a primary beneficiary (spouse or unmarried child or children (natural or legally adopted) under 18 years of age) or domestic partner and a secondary beneficiary (either spouse or unmarried child or children (natural or legally adopted) under 18 years of age or domestic partner and not named as primary beneficiary). If an officer or employee designates a beneficiary, and thereafter such beneficiary should cease to be qualified to receive a pension in the event of the member's death, then such officer or employee may at his or her option, designate some other beneficiary who does qualify for pension benefits under this amendment, and continue to make contributions for such beneficiaries, or should no qualified beneficiary exist, cease to make further contributions for beneficiaries, in which event contribu-tions theretofore made for the benefit of a beneficiary shall not be refunded except insofar as refunds may be allowed by other provisions of this Act, as amended.

Should any officer or employee become eligible for a service pension and thereafter remain in the service of such city, then upon the death of such person, without having retired, the spouse of such person or registered domestic partner may apply for a beneficiary pension as provided for in this amendment, which shall continue for the life of such spouse. In the event of the death or disqualification of a spouse to receive such beneficiary pension, then the unmarried child or children (natural or legally adopted) under the age of 18 years shall succeed to the rights of such deceased or disqualified spouse, as above provided, and such beneficiary pension shall be continued to such child or children until the youngest living child shall reach the age of 18 years, die, or marry, whichever event should first occur. No child (natural or legally adopted) of such officer or employee shall be entitled to receive any benefits unless such child is less than 18 years of age and unmarried or unless such child is less than 23 years of age and enrolled as a full-time student at an accredited secondary school, college or university, and unmarried.

Any officer or employee coming under the provisions of this amendment either voluntarily or by compulsion, who, at such time, has no qualified beneficiary, either spouse or unmarried child or children under 18 years of age or registered domestic partner, shall not be required to make the contributions necessary to provide for the continuation of pension benefits to a beneficiary. Provided, however, upon the occurrence of the event by which such officer or employee acquires a qualified beneficiary, then such officer or employee shall immediately commence making required contributions to provide benefits for such beneficiary and shall within a period of two (2) years thereafter, in addition to current requirements, pay into the pension find one percent (1%) of his total salary or earnings for all creditable service prior to the occurrence of such event.

RELATED LAWS—PENSIONS Any officer or employee, electing to come under the provisions of this Act, who prior thereto had a qualified beneficiary but who had not made the contributions to provide for the payment of continued pension benefits to such beneficiary, shall be required to pay to the pension fund the amount of such beneficiary contributions for the number of years of service with such city and during which such officer or employee had a qualified beneficiary, such payments to be at the rates and in the manner as set forth in subsection (j) hereof.

In the event that a member dies after retirement, either before or after receiving retirement payments, the named beneficiary, or the member's estate in the absence of a named beneficiary, shall receive a refund in an amount equal to the amount such member paid into said pension fund less the total amount received by such member or beneficiaries in retirement benefits. (Ord. No. 1985-94, § 2, 12-19-85; Ord. No. 2006-12, § 2, 3-23-06)

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No. 1985-94 Georgia Laws Year Page ——

Groups I, III, IV, VI Group II Group V Pay period 6 Pay period 11 Pay period 3 Such contributions shall not be included as gross income of the employee for tax purposes until such time as they are distributed or made available. The City of Atlanta and the Atlanta Board of Education shall reduce the compensation payable to a member in an amount of the contributions made on behalf of the employee.

Entitlements specified under subsection (v), above, shall be accorded to those officers and employees not covered by the aforesaid 1978 pension amendment, under applicable provisions of amendments to said law adopted prior to the 1978 amendment.

This section shall become effective for eligible school members upon approval by the Atlanta Board of Education. Said board may set an alternate time period not to exceed 60 days.

All officers and employees eligible to retire pursuant to this section must make written application to the pension office between February 13, 1998 and March 31, 1998.

This section shall become effective for eligible employees of the Atlanta Board of Education upon approval of the Board of Education.

[(cc) Involuntarily separation due to or in association with the Reduction in Force (RIF) between June 1, 2007 and June 30, 2008.]

This ordinance shall not apply to officers or employees who are rehired by the City of Atlanta or whose services are retained by the City pursuant to a contract; (ii) Nor shall this ordinance apply to officers or employees who reject or have rejected an offer of reemployment made by the City, to a position comparable to that from which the officer or employee was RIFFED or involuntary separated in conjunction with the budgetary needs or other purposes. For officers or employees who were RIFFED or so involuntarily separated prior to the enactment of this ordinance, said RELATED LAWS—PENSIONS enactment hereof. For officers of employees who are RIFFED or so involuntarily separated prior to the enactment of this ordinance, said offer of reemployment must be made within six (6) months of the enactment hereof. For officers or employees who are RIFFED or so involuntarily separated subsequent to the enactment of this ordinance, said offer of reemployment must be made within six (6) months of the date of separation of any such officer or employee. For purposes of this subsection, a "comparable position" shall be defined as one for which the compensation is equal to or no less than 90% of the compensation earned by such officer or employee at the time of separation. (1978 Ga. Laws, page 4546, § 1; 1979 Ga. Laws, page 3606, § 1; 1979 Ga. Laws, page 3613, § 1; 1979 Ga. Laws, page 3625, § 1; 1979 Ga. Laws, page 3633, § 1; 1979 Ga. Laws, page 3637, § 1; 1980 Ga. Laws, page 3852, §§ 1, 2; 1981 Ga. Laws, page 4376, § 8; Ord. No. 1985-49, § 2, 8-9-85; Ord. No. 1994-11, § 1, 3-14-94; Ord. No. 1994-37, § 1, 8-1-94; Ord. No. 1998-2, § 1, 2-10-98; Ord. No. 1998-5, § 1, 2-23-98; Ord. No. 2004-43, § 1, 7-14-04; Ord. No. 2005-29, §§ 1—5, 5-23-05; Ord. No. 2005-53, § 1, 9-12-05; Ord. No. 2005-55, § 1, 9-12-05; Ord. No. 2005-81, § 1, 11-22-05; Ord. No. 2006-17, § 1, 5-8-06; Ord. No. 2006-64, § 1, 9-26-06; Ord. No. 2006-81, § 1, 11-28-06; Ord. No. 2007-31(07-O-0977), § 1, 5-2907; Ord. No. 2007-59(07-O-1331), § 1, 10-10-17; Ord. No. 2024-38(24-O-1453), §§ 2, 3, 9-4-24)

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No.

Georgia Laws Year Page 1985-49 ——1994-11 ——1994-37 ——It should be noted that, according to sections 4 and 5 of Ord. No. 1994-37, adopted 8-1-94, approved 8-1-94:

"Based on the number of retirees, only a predeterminated number or percentage of those vacant positions can be filled and only at step one (1). To exceed this number or percentage mayor and council approval is required.

The mayor is directed to present to council by the first meeting of December, 1994, not less than 25% and up to 50% of the number of general fund positions which were vacated as a result of this early retirement program for the purpose of abolishing the positions."

Sec. 6-38. 1978 recomputation benefits.

Any other provision of law to the contrary notwithstanding, the pension benefits of any person who on July 1, 1978, is receiving benefits which were calculated with monthly earnings being the average of the highest five (5) years' salary during the term of employment and who retired between the effective date of the 1962 amendatory Act, approved March 6, 1962 (1962 Ga. Laws, page 3140) and the effective date of the 1972 amendatory Act, approved April 3, 1972 (1972 Ga. Laws, page 3374), shall be recalculated and any such person shall receive as a matter of right a monthly pension equal to the applicable percentage for the calculation of benefits multiplied by his years of creditable service, with monthly earnings being the average of the highest three (3) years' salary during the term of employment. (1978 Ga. Laws, page 4013, § 1)

Editor’s note—The provisions compiled in the above section were enacted as an amendment to the legislation compiled in section 6-183(d).

Sec. 6-39. Consent by applicant to participate in system.

The receipt of an applicant's executed enrollment or application card by the commissioner of finance or his agent shall constitute the irrevocable consent of the applicant to participate under the provisions of this Act, as amended, or as may hereafter be amended. (1980 Ga. Laws, page 3691, § 1)

Sec. 6-40. Refunds regulated.

Except upon the separation of employment other than retirement or death of an employee, or in the case of bookkeeping, clerical or data processing errors, the refund of pension contributions paid by an employee shall be prohibited. (1980 Ga. Laws, page 3691, § 2)

Sec. 6-41. Transfer of funds where participant appointed or elected to position having pension system.

Should any officer or employee of such city be elected by the people to hold any office or position with the State of Georgia or any political subdivision thereof which has its own pension system or systems; or should any such officer or employee be appointed, elected or transferred by the State of Georgia, any political subdivision or agency thereof to perform duties or functions on behalf of any political subdivision of the state, having its own pension system or systems, similar to the duties or functions which such officer or employee performed on behalf of said city; such officer or employee so elected, appointed or transferred, shall be entitled to receive a refund of all amounts deducted from his salary for pension purposes and/or credit to his account on the books of said city's pension fund, together with a like amount in matching funds from the funds held by the board of trustees of such pension funds. Provided, however, such refund shall be paid directly to the pension fund of the board or authority covering the office or position to which such employee or officer is elected, appointed or transferred and shall not be paid as a cash refund to the officer or employee. (1959 Ga. Laws, page 3083, § 1)

Sec. 6-42. Transfer of funds where hospitals taken over.

In the event the hospitals of a municipality coming under the provisions of this article are taken over by a hospital authority or other political subdivision, the officers and employees of such hospitals who are members of this pension fund, at the time the hospitals were taken over by said authority or subdivision and who become officers and employees of the hospital authority or political subdivisions on taking over such hospitals and such authority or political subdivision sets up a pension or retirement system, the board of trustees of said pension fund shall transfer to the authorities in charge of the pension or retirement fund of the hospital authority or political subdivision taking over said hospitals the amount of contributions made to the pension fund by the officer or employee of such hospitals while a member of said municipal pension fund, as well as the amount contributed by the municipality to match the contributions made by such members. When said board of trustees pays said funds into the pension or retirement fund of the hospital authority or political subdivision, such board of trustees shall stand fully discharged from any further obligations to such former member or members. (1945 Ga. Laws, page 999, § 11)

Sec. 6-43. Deductions from salaries, wages.

The sum of three per centum (3%) shall be deducted from the salaries or wages of all officers and employees of such cities as and when paid. This sum shall be retained by the city treasurer, and is hereby set apart as a pension fund free from the control of such cities for any other purpose or expenditure. (1927 Ga. Laws, page 265, § 5; 1935 Ga. Laws, page 445, § 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-44. Additional deduction when wife is named beneficiary.

After May 1, 1935, all persons coming within the provisions of this Act who have previously designated as beneficiary their wife, or who in the future may designate as their beneficiary their wife, shall pay into said fund the sum of one per centum (1%) more of their monthly salary than is specified in section two (2) of this amended Act. (1935 Ga. Laws, page 445, § 6)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-45. Same; effect of objection to deductions from salaries and wages.

In case any employee or officer objects to the deduction of said salary or wages of said two [three] per cent, or otherwise objects to the RELATED LAWS—PENSIONS payment of said two [three] per centum, such officer or employee shall not be entitled to the pension provided by this Act. (1927 Ga. Laws, page 265, § 7)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-46. Participation in fund compulsory; scope of provisions.

Any and all officers and employees, except the mayor and members of the general council, members of board of education and department heads elected by the people, who shall become officers or employees of the City of Atlanta after April 1, 1945, shall be compelled to come under the provisions of this Act at the end of the first three (3) months of their service, other than those eligible for participation in existing firemen and police pension laws, and those employees whose base compensation is $75 or less per month, and shall pay into said fund the amount prescribed by this article. Provided, however, that this article shall not apply to casual employees whose work or employment is irregular and who receive a daily or hourly wage for such occasional work. (1935 Ga. Laws, page 445, § 7; 1945 Ga. Laws, page 999, § 2)

Sec. 6-47. Participation in fund upon attaining salary level.

Whenever any employee who had been receiving salary of less than $100.00 per month shall a salary increase to $100 per month or more, such employee, as of the first day on which he receives pay at said rate of $100 per month or more [shall] be required to join such pension fund and to contribute thereto thereafter pursuant to law, but such employee is given the right to obtain credit for period of service prior to such increase in salary for purposes of determining his eligibility for pension under the provisions of said act by paying into said pension fund such proportions of his wages, prior to such date ofjoining such fund, the same to be computed as set forth in section 6-43 of this article as amended by this act and as set forth in section 6-52 of this article; provided, however, that such employee shall have the right to pay said total amount in 24 equal installments to be paid over a period of 24 months, beginning as of the date of said employee’s entrance into said pension fund. (1941 Ga. Laws, page 468, § 5)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-48. Employees ineligible for participation.

All officers and employees, eligible for participation in this act, who shall be elected or appointed after the effective date of this amendment, except officers elected by the people, shall be compelled to come under the provisions of this act as amended at the end of their first three (3) months’ service, and shall contribute to the pension fund as provided by this act as amended. The following classes of employees shall not be eligible for participation:

(1955 Ga. Laws, Jan.-Feb. Sess., page 2822)

Editor’s note—Although this section is not specifically amendatory of the legislation compiled in section 6-46, to the extent the provisions of that section are in conflict they have been superseded.

Sec. 6-49. Eligibility of officers and employees of traffic court.

All officers and employees of any traffic court which may be organized pursuant to law in any such city, shall be eligible for pension, disability and other benefits under this act, as amended, to the same extent and under the same conditions as officers and employees of any such city. (1955 Ga. Laws, Jan.-Feb. Sess., page 2822, § 2)

Sec. 6-50. Eligibility of officers and employees of joint city-county board of tax assessors; conditions.

See. 6-51. Member leaving, reentering service; payment required.

Any officer or employee who was at any time a member of this pension fund and severed his connection with the city and withdrew the amount of money he paid into said fund, and who has reentered or may hereafter reenter the service of the city and desires to receive credit for the time of service represented by the payment previously made to such fund and which was withdrawn, may at any time receive credit for such previous service by paying back into the pension fund the full amount so withdrawn on leaving the employment of the city, together with four percent (4%) per annum simple interest thereon from the date of such withdrawal to the date of repayment. Such persons shall be given the privilege of repaying such amount in not more than 50 equal monthly payments. (1959 Ga. Laws, page 3114, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-52. Same; notice required for employee reentering service.

In the event that any employee coming within the provisions of this act shall sever his connection with the city and withdraw the amount of money he has paid into the pension fund, and subsequently is reemployed by the city and desires to reenter said pension fund and receive credit for former years of service, he may do so and receive credit for such prior years of service by paying back into the pension fund the full amount so withdrawn on leaving the employment of the city, with four percentum (4%) interest from the date of such withdrawal. In order to entitle any employee to the benefit of this section he shall, within 60 days of his reemployment signify his desire in writing upon such forms as may be furnished by the board of trustees his desire to do so. The amount withdrawn by such employee may be divided into 12 or less equal installments and paid monthly after the reemployment. Such payments may be deducted from the salary paid to such person so reemployed. (1941 Ga. Laws, page 468, § 3; 1955 Ga. Laws, Jan.-Feb. Sess., page 2822, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-53. Right to retirement; generally.

Every regular officer and employee of such city, in active service at the time of the passage of this act, now on the payroll, and future officers and employees, may as a matter of right retire from active service, provided he shall have served 25 years in active service of such city at the time of his retirement. (1927 Ga. Laws, page 265, § 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-54. Same; compulsory retirement at age 70.

All officers and employees who shall have reached their 70th birthday shall be compelled to retire at the end of the calendar year immediately following their 70th birthday, and any officer or employee who shall have reached his 65th birthday shall have the right to retire and shall be entitled to a pro rata pension when so retiring, whether he has served 25 years or not, which benefits shall be continued to his widow if she is otherwise entitled to a pension. For example, if such officer or employee has served 10 years, he shall be entitled to 10/25ths of the pension that he would have been entitled to had he served 25 years. All officers and employees shall be given credit for fractional parts of years of service. Provided, however, that any officer who is elected for a term prior to his 70th birthday or any officer who was elected prior to the enactment of this act, shall have the privilege of completing his term of office before he shall be compelled to retire. Provided, further, that the board of education shall be authorized to require employees of the school department to retire upon reaching 65 years of age and that the mayor and board of aldermen shall have like powers with respect to other employees covered by this act. No officer elected by the people shall be compelled to retire. (1947 Ga. Laws, page 1638, § 6; 1955 Ga. Laws, Jan.-Feb. Sess., page 2057, § 2; 1958 Ga. Laws, page 2451, § 1; 1961 Ga. Laws, page 2028, § 1; 1963 Ga. Laws, page 2889, § 1; 1966 Ga. Laws, page 3005, § 1; 1975 Ga. Laws, page 3176, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-55. Same; compulsory retirement provisions inapplicable to city attorney.

The compulsory retirement provisions of this act shall not apply to the position of assistant city attorney. (1961 Ga. Laws, page 2028, § 1)

Sec. 6-56. Same; rights of officers who are not reelected or reappointed or whose offices are abolished.

Editor’s note—The provisions compiled in the above section pertaining to pensions for officers who fail to be elected are derived from 1976 Ga. Laws, page 3257, §§ 1,3,4. All other provisions were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals. The legislation referred to in subsection (b) above was repealed by 1974 Ga. Laws, page 3540, §§ 2 and 3, referred to in subsection (d) above, cited earlier amendments to the provisions codified in this article.

Sec. 6-57. Rights of discharged persons.

Whenever any member by reason of his service is eligible for pension, he may make application therefor at any time after the termination of his service and employment by the city. The manner of termination of service shall not impair his right to a pension. (1941 Ga. Laws, page 468, § 3; 1953 Ga. Laws, Nov.-Dec. Sess., page 2776, § 3; 1959 Ga. Laws, page 3087, § 1)

Sec. 6-57.1. Rights of those terminated through reduction in force between December 31, 2001 and December 31, 2003.

Sec. 6-58. Rights of officers, employees of annexed territory; service credit, contributions.

Any person who was an officer or employee of a municipality or a teacher or employee of a county or independent school system which has been or may in the future he annexed or merged with a municipality coming under the provisions of this article who becomes an officer, employee or teacher of the annexing municipality shall be entitled to credit for the years of actual service they have rendered such annexed municipality or school system in the annexed unincorporated territory; provided, that employees now on the payroll who are entitled to credit for service rendered in annexed territory must advise the board of trustees in writing on or before September 1, 1945, that they desire credit for such service. Such persons shall pay into the pension fund the percentage of their monthly salary received from the annexed municipality or school system for the period subsequent to November 1, 1927 that they would have paid for such period if they had been employees of the annexing municipalities. The board of trustees may permit this arrearage to be paid in equal monthly installments not exceeding 24 months. Provided, the provisions of this section shall apply to the former officers, teachers, and employees of those municipalities which have heretofore been annexed to the municipality coming under the provisions of this article and all previous acts of boards of trustees giving credit for such prior service are hereby ratified and confirmed. (1945 Ga. Laws, page 999, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

See. 6-59. Transferred officers, employees; transfer from one department to another; service credit; contributions.

Whenever any officer or employee of such city is transferred from one department to another, he shall be entitled to become a member of the pension fund of the department to which he has been transferred and to receive credit for the years of service in the department from which he has been transferred by paying into the pension fund of the department to which he is transferred the amount of premiums he would have paid into said fund if he had been a member of said department for the number of years he claims credit for service in the other department. Such transferred employee shall have the right to have transferred from the pension fund the amount he had paid into such fund. The rights given in this act shall be effective as to the officers and employees who have transferred prior to this act, as well as future transferees. This act shall apply to all the pension funds of such city, namely, the policemen's pension fund, the firemen's pension fund and the general employees' pension fund. (1947 Ga. Laws, page 1635, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-60. Transferred officers, employees; transfer from city to county or from county to city.

See. 6-61. Transfer from county to city; terms, conditions.

Whenever an officer or employee of any county in which such a city is located is transferred to such city from such county, he shall have all the rights, privileges and benefits of any officer or employee of such city set forth in this act, as amended, upon the following terms and conditions:

(1951 Ga. Laws, page 3014, § 1; 1952 Ga. Laws, page 2765, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-62. Same; officers, employees reentering employment of political subdivision where employed prior to transfer to city.

Any officer or employee who has heretofore left the employment of any city within the classification provided by this act for the purpose of reentering the employment of any other political subdivision of Georgia where he was employed prior to transferring to the city, which has a pension fund and which requires employees to contribute thereto, the board of trustees of the pension fund of any such city shall pay into the pension fund of such other political subdivision of Georgia where said employee shall become reemployed, the full amount of contribution of such employee while an employee of such city, together with the matching funds paid by such city into the pension fund, and all other reserves accumulated or received from any source as a contribution toward said pension fund by reason of the service of such officer or employee, provided such officer or employee shall reenter the employment of the political subdivision of Georgia where he was formerly employed, within a period of not more than three (3) years from the date he left the service of such political subdivision of Georgia. (1956 Ga. Laws, page 2589, § l)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-63. Same; applicability to board of education.

The term “officer or employee” of any county, as used in the amendment to said act approved February 21, 1951 (1951 Ga. Laws, page 3014) [section 6-61] shall include officers or employees of the board of education of such county. (1953 Ga. Laws, Jan.-Feb. Sess., page 2824, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-64. Same; rights of officers, employees of board of education.

Such transferred officers or employees of the board of education of any such county shall have the further rights as hereinafter set out in this section:

(1953 Ga. Laws, Jan.-Feb. Sess., page 2824, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-65. Same; credit for service of officers and employees transferred to city from county or county board of education.

Any officer or employee of the city, who was transferred to the city from the county or the board of education for the county, under the plan of improvement or as a result of the extension of the corporate limits of such city, may receive credit for any time of service which would have been creditable to his account under the pension law applicable to his service prior to his transfer to the city by giving written notice on or before June 30, 1956, to the secretary of the pension board of such city by which he is employed and by paying into the pension fund thereof a sum representing the contribution which he should have made had he been a member of its pension plan during the years in question, plus interest thereon at three percent (3%) per annum, which may be paid in 50 equal installments, bearing interest at the rate of three percent per annum. (1956 Ga. Laws, page 2990, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-66. Same; transfer from city to county employment.

The provisions of this section shall apply to any officer or employee who was transferred from the county or the board of education of the county, to the city, and who, prior to December 31,1952, was transferred back to the county or to the board of education of the county. As to any such officer or employee, it shall be the duty of the treasurer or other person having possession of the funds belonging to the board of trustees to pay over to the board of trustees of the pension fund of the county or the board of education of the county the following funds:

(1953 Ga. Laws, Jan.-Feb. Sess., page 2824, § 4)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-67. Same; transfer of golf professional from city to county employment.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-68. Same; credit for service of employee not previously authorized.

(1953 Ga. Laws, Nov.-Dec. Sess., page 3000, §§ 1—7; 1968 Ga. Laws, page 3702, §§ 1—5)

Sec. 6-69. Service requirements—Persons employed on or after April 1,1945; applicability.

Act applicable thereto, when there is at the time of such induction an actual conflict or such induction is mandatory under the applicable law;

Effective April 1,1945, any person employed on or after that date must attain the age of 55 years and have served 25 years before being eligible to retire on a pension; provided, however, that the provisions of this section as to age limit shall not

apply to any person claiming a pension by reason

Sec. 6-70. Service credits; employees working nine months per year.

Whereas, in certain departments of the City of Atlanta certain regular employees are required to work only nine (9) months out of each calendar year, it is hereby enacted that such employees who, in the ordinary conduct of the business of their particular department are required to work only nine (9) months out of each year, shall be credited with a full year in determining their period of service for eligibility to a pension. Provided, however, such employees shall be entitled to receive such credit only at the expiration of the year for which said credit is being given, and not at the expiration of the nine (9) months worked of each year. (1941 Ga. Laws, page 468, § 3; 1968 Ga. Laws, page 3707, §§ 1, 2)

Sec. 6-71. Same; service in the armed forces; terms, conditions.

Service in the armed forces of the United States, under the Department of Defense, or service in the Coast Guard of the United States, shall, for the purpose of service pension rights

Sec. 6-72. Same; rights of officers, employees inducted into armed forces.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals. Section 34, cited in subsection (b) above, was added as a temporary provision by 1945 Ga. Laws, page 999, § 3 and is no longer in force.

Sec. 6-73. Same—officers and employees serving in Korean conflict, or subsequent thereto.

Any officer or employee who was inducted into service in the armed forces of the United States under the Department of Defense, or service in the Coast Guard of the United States, either during the Korean conflict, or subsequent thereto, or shall have served in the Navy in connection with such service, shall be given full credit for the time served in such service as though he were actually employed during that time by the city and shall not be required to make any contribution to the pension fund for such period of service provided such employee meets the conditions set forth in section 6-71 except he shall not be required to make contributions, as provided in subsection (f) thereof. (1956 Ga. Laws, page 3376, § 2; 1959 Ga. Laws, page 3088, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-74. Credit for prior service; terms, conditions.

Any person, made eligible for pension benefits by the Act approved on August 20,1927 (1927 Ga. Laws, page 265 et seq.), now employed, or who may hereafter become employed by the city and who, prior to employment with city, was employed by the State of Georgia or political subdivision RELATED LAWS—PENSIONS thereof to render service within the county in which such city is located in whole or in part, or who was employed as a teacher in a public school system or in a public or private college or university or in an American dependent school, or who was previously employed by the city as a temporary employee or on a part-time basis, may receive credit for such service for pension benefits under this Act, as amended, upon the following terms and conditions:

(1969 Ga. Laws, page 2625, § 1; 1974 Ga. Laws, page 3540, §§ 2—4)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

salaries due any teacher or employee who comes under the provisions of this act, then and in that event said board of education shall grant to such teacher or employee an indefinite leave of absence subject to the following terms and conditions:

Such leave of absence shall be terminated when the school or schools reopen and the payment of the salary of the teacher or employee is resumed; provided, however, that upon resumption of active employment, such teacher or employee shall have the same civil service, contractual, and pension rights as were effective at the time said leave of absence was granted, and that no rights or benefits shall be impaired by reason of such interruption of active employment. (1959 Ga. Laws, page 2100, § 3)

Sec. 6-75. Credit for government service.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-76. Closing of schools, effect on employees of board of education.

In the event that the closing of any school or schools in said city shall become compulsory by federal, state or city order, and by reason thereof the board of education of said city fails to pay the

Sec. 6-77. Credit for prior service as member of General Assembly.

Any person now or hereafter employed by any political subdivision or elected to an office therein, who, by reason of such office or employment, is eligible for pension benefits under any local system and who, prior to such employment, was a member of the General Assembly of the State of Georgia, shall receive credit for time served in the General Assembly in the computation of the service required to become eligible to retire and receive a pension. In computing such credit, such person shall be credited for a full year for each year’s membership in the General Assembly of Georgia. (1962 Ga. Laws, page 595, § 1)

Sec. 6-78. Prior service credit for cafeteria employees of board of education.

Any person employed by the board of education by any such city in connection with the operation of its cafeteria system may receive credit for prior service rendered by such person in connection with the private operation of such cafeteria for the use and benefit of the public school system of any such city, upon the following terms and conditions:

(1962 Ga. Laws, page 3071, § 1)

Sec. 6-79. Dependents of officers, employees; designation as beneficiary of pension benefits.

Notwithstanding any other provisions of this act as amended regarding the rights of officers or employees to designate beneficiaries of their pension benefits after their death, every male or female officer or employee having a spouse or unmarried child or children under the age of 18 years shall have the right at any time to designate such spouse or such child or children as beneficiary of such officer’s or employee’s pension benefits, the amount of such pension benefits to be the same as provided for beneficiaries elsewhere in this act as amended, and provided that the additional contributions for beneficiaries required in this act as amended are made; provided, however, that as to every male officer or employee hereafter elected or employed participation for the benefit of such officer’s or employee’s wife or unmarried child or children under the age of 18 years shall be compulsory. Any and all provisions of this act, as amended, conferring benefits or placing restrictions on the wife or widow, as beneficiary, of male officers or employees, shall apply equally and in the same manner to the husband or widower as beneficiary of female officers or employees. Whenever, in said act, as amended, a beneficiary is designated as a wife or widow, such shall also include the husband or widower of a female officer or employee, if such should be the case. A child or children of a female officer or employee, who has provided for payment of a pension to her beneficiary, shall be entitled to the same benefits and subject to the same restrictions as may now or hereafter apply to the child or children of a male officer or employee, as provided in said act, as amended. (1964 Ga. Laws, page 2598, § 2; 1972 Ga. Laws, page 3170, § 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-80. Light-duty status.

'

Sec. 6-81. Effect of disqualification of beneficiary.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals

Sec. 6-82. Notice of election to participate for benefit of beneficiary, required.

At such time as an officer or employee elects participation for the benefit of a beneficiary such officer or employee shall give written notice of such election to the board, and shall within a period of two (2) years thereafter, in addition to current requirements, pay into the pension fund such additional percentage of such member’s monthly salary as will equalize the contributions of such electing member with the contributions of other officers and employees made during the same prior years and months of eligible service for the same benefits, together with three percent (3%) interest thereon for the months during which other members currently made their contributions for the same benefits. (1964 Ga. Laws, page 2598, § 4)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals

Sec. 6-83. Widows’ rights; generally.

The pensions set up and provided for in said act shall, in case of the death of the pensioner, if he leaves a widow, be continued to such widow during the remainder of her life, except such widow’s pension shall cease in case of her remarriage; in case the officer or employee could have secured a pension on account of services but failed to do so and continued in the service and employment of the city, and dies without having a pension set apart for him, his widow may apply for such pension and have same set apart to her during her life of widowhood. (1929 Ga. Laws, page 312, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals

Sec. 6-84. Same; amount to be received.

The maximum amount to be paid to any widow, under any of the provisions of this act, shall be the sum of $75 per month, and provided further that all widows now receiving pensions under the provisions of this act in excess of $75 shall after May 1, 1935 only receive an amount of $75 as specified herein. (1935 Ga. Laws, page 456, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals 1935 Ga Laws, page 456, § 1, added the above provision to 1929 Ga Laws, page 312, § l, codified as section 6-83 The provisions have been codified as separate sections to facilitate reference and use

Sec. 6-85. Same; computation, payment of benefits.

The pensions set up and provided for in this act shall, in the case of death of the pensioner if said pensioner has complied with all the requirements of this act as to designating the surviving widow, if such pensioner shall leave a surviving widow, be a sum equal to three-fourths (3/4) of the amount the pensioner would have received and shall be paid to such widow during the remainder of her life except that such widow’s pension shall be discontinued in case of her remarriage. In case the officer or employee could have secured a pension on account of his services but failed to do so and continued in the service of the city and died without having a pension set apart to said widow subject to the restrictions herein named and provided the pensioner has paid for such privilege, such widow may apply for and receive a pension of three-fourths (3/4) of the amount equal to what her deceased husband would have been entitled to and have the sum of said pension, set apart to her during her life of widowhood. Provided, however, in order to entitle the widow to a pension under this act, she must have been the wife of the officer or employee of such cities for a period of one (1) year prior to the retirement of such pensioner or for one (1) year prior to the death of an officer or employee who was entitled to retire but failed to do so, as provided by the terms of this act. (1935 Ga. Laws, page 445, § 8; 1945 Ga. Laws, page 999, § 7; 1959 Ga. Laws, page 2633, § 1; 1972 Ga. Laws, page 3150, §§ 1, 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-86. Spendthrift provisions.

None of the funds herein provided for shall be subject to attachment, garnishment, or judgment, nor shall they be assigned, but shall be paid to the pensioner only or on his order. (1927 Ga. Laws, page 265, § 9)

Sec. 6-87. Reemployment of pensioners; eligibility, conditions, applicability.

Sec. 6-88. Effect on workers' compensation laws.

Except as provided in subsection (F) of 1978 Ga. Laws, page 4546 et seq., this Act shall not affect nor be affected by any workers' compensation law, or other similar laws. Further, no decisions of the State Board of Workers' Compensa tion shall be entered as evidence with a pension application before the Board of Trustees of said pension fund, nor shall said Board consider any evidence pertaining to the applicant's previously determined entitlement to workers' compensation in any hearing upon a pension application. (1981 Ga. Laws, page 4376, § 6; 1982 Ga. Laws, page 4385, § 4)

Sec. 6-89. Effect on other pensions; effect of receipt of other pensions.

This act does not repeal nor in anywise affect any benefit or pension now being paid under some previous ordinance or act, but no pensioner shall receive two (2) pensions. Those already receiving pensions are not eligible to pensions under this act. (1927 Ga. Laws, page 265, § 10)

Sec. 6-90. Computations of time; fractional parts of years to be counted.

Whenever this law, or any amendment of this law, requires a computation, for any purpose, of the years of creditable service of any active or retiring officer or employee, fractional parts of years of service shall be counted. (1927 Ga. Laws, page 265 et seq.; 1977 Ga. Laws, page 318)

Sec. 6-91. Salary and earnings.

For the purposes of determining any benefit or contribution under this act, 1927 Ga. Laws, page 265, as amended, the "salary," "earnings" or "wages" or "total" "salary," "earnings" or "wages" of an officer or employee of the City of Atlanta for any period shall include the base wages or salary paid to such officer or employee (including lump-sum payments thereof); amounts contributed or deferred by the officer or employee and not includable in gross income under sections 125, 132(f) or 457 of the U.S. Internal Revenue Code (the "Code"); amounts contributed by the officer or employee to a governmental qualified retirement plan and treated as employer contributions under Code section 414(h); and amounts credited to the officer or employee for furlough hours. Such salary, earnings or wages shall not include the following amounts: disability insurance payments to an officer or employee; travel, mileage or automobilerelated allowances or reimbursements; bonuses (other than sick-leave bonuses) or performance awards; overtime or premium payments; or any other special, unusual or nonrecurring payment.

For the purposes of determining any benefit or contribution under this act, the "salary," "earnings" or "wages" or "total" "salary," "earnings" or "wages" of an officer or employee of the Atlanta Independent Public School System for any period shall include the regular pay, shift differential pay and salary-prorated or retroactive regular pay paid to such officer or employee; adjustments to earnings paid to an officer or employee under the payroll code "premium pay," the officer's or employee's elective deferrals as defined in Code section 402(g)(3); amounts contributed or deferred by the officer or employee and not includable in gross income under Code sections 125, 132(f) or 457; and amounts contributed by the officer or employee to a governmental qualified retirement plan and treated as employer contributions under Code section 414(h). Notwithstanding the foregoing, such salary, earnings or wages shall not include the following amounts: disability insurance payments to an officer or employee; travel, mileage or automobile-related allowances or reimbursements; bonuses or performance awards; overtime or premium payments; or any other special, unusual or nonrecurring payment.

The City of Atlanta may amend this provision at any time to the extent permitted by applicable law. (Ord. No. 1985-71, § 1, 11-12-85; Ord. No. 2004 84, § 1(1), 11-16-04; Ord. No. 2004-87, § 1, 12-10 04)

Note—Section 12 of Ord. No. 2004-87 provided for an effective date for this section of Jan. 1, 2004.

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No.

Georgia Laws Year Page 1985-71 ——See. 6-92. Distribution Requirements.

RELATED LAWS—PENSIONS

Note—Section 12 of Ord. No. 2004-87 provided for sin effective date for this section of Jan. 1, 1997.

See. 6-93. Limitation on benefits.

As of each January 1, the dollar limitation as determined by the Commissioner of Internal Revenue for that calendar year will become effective as the maximum permissible dollar amount for that calendar year. The dollar limitation applicable to officers and employees who have commenced distribution of their benefit shall be adjusted annually to reflect any changes to the maximum permissible dollar amount.

Employee contributions treated as employer contributions made pursuant to section 6-37(u) shall be considered a part of the benefit subject to the limitations of this section. Officer or employee contributions for prior service with certain other employers shall be subject to the rules of section 6-94. Employee contributions not made pursuant to section 6-37(u) and not made for credit for prior service with certain other employers shall be converted to an annual benefit amount pursuant to Code section 411(c)(2)(B) and shall be subtracted from the total annual benefit subject to the limitations of this subsection (a), provided that such contributions shall be considered to be a separate defined contribution plan maintained by the City of Atlanta and subject to the limitations of Code section 415(c).

If the form of payment under the act is other than a straight-life annuity (with no ancillary benefits), or if the officer or employee has made mandatory or voluntary contributions or rollover contributions, or if any portion of the payment is attributable to assets transferred to the fund from another qualified plan not maintained by the City of Atlanta, the benefit shall be adjusted so that it is actuarially equivalent to a straight-life annuity with no ancillary benefits. For purposes of adjusting any benefit, the actuarially equivalent amount shall be the greater, of: (i) the annual amount of the straight life annuity (if any) payable to the officer or employee under the act commencing at the same annuity starting date as the form of benefit payable to the officer or employee; or (ii) the annual amount of the straight life annuity commencing at the same annuity starting date that has the same actuarial present value as the form of benefit payable to the officer or employee, computed using a five percent interest rate and the applicable mortality table. No actuarial adjustment shall be required to reflect the value of any of the following: (A) that portion of any joint and survivor annuity that constitutes a qualified joint and survivor annuity (as defined in Code section 417), (B) benefits that are not directly related to retirement benefits, such as preretirement disability and death benefits and postretirement medical benefits; and (C) post-retirement cost-of-living increases made in accordance with Code section 415(d) and the regulations thereunder.

The provisions of this section 6-93 shall be applied in accordance with the rules of Code section 415 and the regulations thereunder, and the relevant provisions of the regulations are incorporated by reference herein. If payments to or on behalf of an officer or employee begin on multiple dates, the rules of this Section 6-93 shall be applied on each such date to the relevant portion of the benefit.

The actuarially equivalent amount shall be equal to the lesser of (A) the maximum permissible dollar amount multiplied by the ratio of the annual retirement benefit payable under the act at the time payments are scheduled to commence, without regard to the limits of this section 6-93, to the annual retirement benefit commencing at age 62, without regard to the limits of this section RELATED LAWS—PENSIONS 6-93, and (B) the actuarially equivalent amount using a five percent interest rate and the applicable mortality table. To the extent that benefits will not be forfeited upon the death of the officer or employee, the mortality decrement shall be ignored for purposes of determining any reduction in the dollar limitation. If any benefits are forfeited upon death, the full mortality decrement shall be taken into account. If an officer's or employee's annual retirement benefit commences after age 65, the maximum permissible dollar amount for the limitation year shall be increased so that it is the actuarial equivalent of the maximum permissible dollar amount at age 65. The actuarially equivalent amount shall be equal to the lesser of: (A) the maximum permissible dollar amount multiplied by the ratio of the annual retirement benefit under the act at the time payments are scheduled to commence, disregarding accruals after age 65 and without regard to the limits of this section 6-93, to the annual retirement benefit commencing at age 65, without regard to the limits of this section 6-93, and (B) the actuarially equivalent amount determined using a five percent interest rate and the applicable mortality table.

Notwithstanding the foregoing, the maximum permissible dollar amount shall not be reduced by reason of the commencement of annual retirement benefits before age 62 for (1) any full-time officer or employee with at least 15 years of full-time service with any police or fire department that is organized and operated by the City of Atlanta, (2) disability retirement benefits paid to an officer or employee pursuant to this act or (3) a death benefit paid to a beneficiary pursuant to this act.

For officers or employees with RPA '94 Old-Law Benefits, for purposes of determining whether an officer's or employee's benefit exceeds the limitations of this section after December 31, 1999 (the "RPA '94 Freeze Date"), an officer's or employee's total annual benefit under the act calculated as a straight life annuity shall be determined, and this benefit shall not exceed the maximum permissible dollar amount applicable to the officer or employee. Where an officer's or employee's benefit must be adjusted to an actuarially equivalent straight life annuity, such adjustment shall be calculated as provided under subsection (a) above.

In no event shall an officer or employee receive less than the officer's or employee's RPA '94 Old-Law Benefit. For purposes of determining that an officer or employee receives no less than the officer's or employee's RPA '94 Old-Law Benefit, the limitation applicable to the officer's or employee's RPA '94 Old-Law Benefit ("Old-Law Limitation") shall be determined, and the officer or employee shall receive the RPA '94 Old-Law Benefit to the extent it does not exceed such old-law limitation. Before January 1, 2000 (the "final implementation date"), adjustments to the old-law limitation for benefits that commence before age 62 or after age 65 shall be calculated as provided under Code section 415(b)(2)(E) and the terms of the act as in effect on December 7, 1994. On or after the final implementation date, adjustments to the old law limitation for commencement of benefits before age 62 or after age 65 shall be calculated as provided in subsection (d) above. In no event, however, may an officer's or employee's old-law benefit exceed the officer's or employee's old-law benefit as of the RPA '94 Freeze Date.

For the purposes of this subsection, the term "RPA '94 Old-Law Benefit" shall mean the offi cer's or employee's accrued benefit under the terms of the act as of the RPA '94 Freeze Date, for the annuity starting date and optional form and taking into account the limitations of Code section 415 as in effect on December 7, 1994, including the participation requirements under Code section 415(b)(5). In determining the amount of an officer's or employee's RPA Old-Law Benefit, the following shall be disregarded: (1) any ordinance or amendment to the act increasing benefits adopted after the RPA '94 Freeze Date, and (2) any cost-of-living adjustments that become effective under Code section 415(d) after the RPA '94 Freeze Date.

If, at any date after the RPA '94 Freeze Date, the officer's or employee's total benefit under the act, before the application of Code section 415, is less than the officer's or employee's old-law benefit, the RPA '94 Old-Law Benefit will be reduced to a benefit equal to the officer's or employee's total benefit.

The use of a different interest rate and mortality table may not increase an officer's or employee's RPA '94 Old-Law Benefit to cm amount greater than such benefit as of the RPA '94 Freeze Date. (Ord. No. 2004-84, § 1(3), 11-16-04; Ord. No. 2004-87, § 3, 12-10-04; Ord. No. 2010-67(10-0 1893), § 1, 12-15-10)

Note—Section 12 of Ord. No. 2004-87 provided for an effective date for this section of Jan. 1, 2002.

Sec. 6-94. Treatment of employee contributions for prior service with certain other employers.

In the case of service described in clauses (A), (B) or (C), such service will be nonqualified service if recognition of such service would cause an officer or employee to receive a retirement benefit for the same service under more than one retirement plan. (Ord. No. 2004-84, § 1(4), 11-16-04; Ord. No. 2004-87, § 4, 12-10-04)

Note—Section 12 of Ord. No. 2004-87 provided for an effective date for this section of Jan. 1, 2002.

Sec. 6-95. Limitation on monthly earnings.

For the period from January 1, 1996 to December 31, 2001, the annual compensation of each officer and employee taken into account for determining all benefits provided under this Act, 1927 Ga. Laws, page 265, as amended, for any year shall not exceed $150,000.00, as adjusted for the cost of living in accordance with Section 401(a)(17)(B) of the U.S. Internal Revenue Code (the "Code"). For years beginning on and after January 1, 2002, the annual compensation of each officer and employee taken into account for determining all benefits provided under this Act for any year shall not exceed $200,000.00, as adjusted for the cost of living in accordance with Code Section 401(a)(17)(B).

If compensation for any prior year is taken into account in determining the benefits of an officer or employee, the compensation for such prior year shall be subject to the applicable annual compensation limit in effect under Code Section 401(a)(17) for that prior year. Notwithstanding the foregoing, effective January 1, 2002, the limit on compensation taken into account with regard to years before January 1, 2002 shall be increased to $200,000.00, and the monthly benefit of officers and employees who have terminated employment, including officers and employees who have commenced receiving a benefit, shall be recalculated to reflect such increase.

The annual compensation of an officer or employee who commenced participation under this Act before January 1,1996 shall not be limited by the terms of this section.

For the purposes of compliance with the requirements of Code Section 415, on or after Jannary 1, 2009, the definition of "compensation" shall include differential wage payments within the meaning of Code Section 414(u)(12). (Ord. No. 2004-84, § 1(5), 11-16-04; Ord. No. 2004-87, § 5, 12-10-04; Ord. No. 2015-06(14-0 1633), § 2, 2-26-15)

Note—Section 12 of Ord. No. 2004-87 provided for an effective date for this section of Jan. 1, 1996.

Sec. 6-96. Uniformed Services Employment and Reemployment Rights Act.

Notwithstanding any other provision of this Act, 1927 Ga. Laws, page 265, as amended, to the contrary, contributions, benefits and service credit with respect to qualified military service will be provided in accordance with section 414(u) of the U.S. Internal Revenue Code. (Ord. No. 2004-84, § 1(6), 11-16-04; Ord. No. 2004-87, § 6, 12-10-04)

Note—Section 12 of Ord. No. 2004-87 provided for an effective date for this section of Dec. 12, 1994.

Sec. 6-97. Supplemental benefit arrangement.

Note—Section 12 of Ord. No. 2004-87 provided for an effective date for this section of Jan. 1, 2004.

Sec. 6-98. Eligible rollover distributions.

to a benefit under this act. In addition, a 'distributee' shall include the current or former officer's or employee's surviving spouse, as well as the current or former officer's or employee's current or former spouse who is the alternate payee under a qualified domestic relations order as defined in Code section 414(p). Effective January 1, 2010, a "distributee" shall include a non-spouse beneficiary who is a designated beneficiary within the meaning of Code section 401(a)(9)(E).

Eligible rollover distribution. For purposes of this section, an 'eligible rollover distribution' is any distribution from the fund established under the act of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include: any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the fife (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the U.S. Internal Revenue Code (the 'Code'); and any hardship distribution. All or a portion of a distribution shall not fail to be an eligible rollover distribution merely because the distribution includes aftertax employee contributions that are not includible in gross income, provided, however, that such amounts may only be paid to a plan that constitutes an eligible retirement plan with respect to a distribution or portion of a distribution constituting after-tax contributions, as defined below.

Eligible retirement plan. For purposes of this section, an 'eligible retirement plan' is an individual retirement account or annuity described in Code sections 408(a) or 408(b); a qualified trust described in Code section 401(a); an annuity plan described in Code section 403(a); an annuity RELATED LAWS—PENSIONS contract described in Code section 403(b); and an eligible deferred compensation plan described in 457(b) that is maintained by a state, a political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state and that agrees to account separately for RELATED LAWS—PENSIONS amounts transferred into such plan from this fund; and effective January 1, 2008, a Roth IRA described in Code section 408A. With respect to that portion of an eligible rollover distribution that consists of after-tax contributions that are not includible in gross income, an eligible retirement plan shall include only an individual retirement account or annuity described in Code sections 408(a) or (b) or a qualified defined contribution plan described in Code sections 401(a) or 403(a) that agrees to account separately for the amounts so transferred, including separate accounting for that portion of such distribution that is not includible in gross income. In the case of a distribution to a non-spouse beneficiary, the term eligible retirement plan shall include only an inherited individual retirement account described in Code section 408(a) or an inherited individual retirement annuity described in Code section 408(b).

Note—Section 12 of Ord. No. 2004-87 provided for an effective date for this section of Jan. 1, 2002.

Sec. 6-99. Employees of the Atlanta Independent School System.

Employees of the Atlanta Independent School System, or any predecessor entity, who are not participating in the Teachers Retirement System of Georgia, shall be eligible to participate under the provisions of this Act, 1927 Ga. Laws, page 265, as amended, under the same terms and conditions that are applicable to officers and employees of the City of Atlanta, and service with the Atlanta Independent School System, or any predecessor entity, shall be treated as service with the City of Atlanta for the purpose of determining an employee's benefits under this Act. (Ord. No. 2004-84, § 1(9), 11-16-04; Ord. No. 2004-87, § 9, 12-10-04)

Note—Section 12 of Ord. No. 2004-87 provided that the provisions of section 9 of said ordinance shall be effective as of the date on which the Atlanta Independent School System, or any predecessor entity, first employed the individual.

Sec. 6-100. Exclusive benefit.

At no time prior to the satisfaction of all liabilities with respect to officers and employees participating under the provisions of this Act, 1927 Ga. Laws, page 265, as amended, and their beneficiaries shall any part of the corpus or income of the fund established under this act be used for, or diverted to, purposes other than for the exclusive benefit of such officers, employees and beneficiaries, except that a contribution by an employer to the fund established under this act [Act] made under a mistake of fact may be returned to such employer within one year after the payment of the contribution. (Ord. No. 2004-84, § 1(10), 11-16-04; Ord. No. 2004-87, § 10, 12-10-04)

Note—Section 12 of Ord. No. 2004-87 provided for an effective date for this section of Jan. 1, 1997.

Sec. 6-101. Minimum vesting standards.

Upon the termination of the fund established under this Act, 1927 Ga. Laws, page 265, as amended, or upon complete discontinuance of contributions under the act [Act], the rights of all officers and employees to benefits accrued to the date of such termination or discontinuance, to the extent then funded, shall be nonforfeitable. (Ord. No. 2004-84, § 1(11), 11-16-04; Ord. No. 2004-87, § 11, 12-10-04)

Note—Section 12 of Ord. No. 2004-87 provided for an effective date for this section of Jan. 1, 1997.

Sec. 6-102. Credit for service while covered by the City of Atlanta Defined Contribution Plan.

Such employees may elect at any time before April 30, 2018 to transfer their vested and unvested account balance under the Defined Contribution Plan, excluding any amounts attributable to rollover contributions from other plans and voluntary after-tax employee contributions made under the Defined Contribution Plan, to the fund established under this act [Act], 1927 Ga. Laws, page 265, as amended, and shall be credited with (A) such service and monthly earnings as the employee would have been credited if they had participated under the terms this act [Act] during the period that they participated in the Defined Contribution Plan and (B) if such employee previously participated under the terms of this act [Act] and elected to transfer the actuarial present value of his benefit under this act to the Defined Contribution Plan pursuant to Ordinance No. 02-0-0791, such service and monthly earnings as were used to determine the amount so transferred. (Ord. No. 2005-81, § 1, 11-22-05; Ord. No. 2017-92(17-0-1826), § 1, 12-13-17)

Sec. 6-103. Thirty-year retirement.

Sec. 6-104. Application of Pension Modification pursuant to City Related Laws Section 6-2.

There has been raised and established funds for the relief and pensioning of members of nonuniformed officers and employees of the City of Atlanta who were in active service on or after the date of the passage of this act (£General Employees' Pension Fund£). The terms of the General Employees' Pension Fund have been modified by City Related Laws Section 6-2. The terms of the General Employees' Pension Fund shall be as set forth in City Related Laws Sections 6-36 through 6-140, as amended by Related Laws Section 6-2. The retirement plan and benefits of the following members of the General Employees' Pension Fund shall not be impacted by Related Laws Section 6-2: 1) members who were active service City Employees on November 1, 2011 who were hired by the City and joined the General Employees' Pension Fund prior to January 1, 1984, and had continuous City service, or had had a break in service and purchased the interim pension benefits upon rehire: and 2) members who retired before November 1, 2011. (Ord. No. 2011-27(11-O-0672), § 13, 6-29-11)

Secs. 6-105—6-140. Reserved.

Sec. 6-141. Board of trustees; constituted, membership, duties.

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No.

1985-49 1992-45 1992-58 1994-13 Georgia Laws Year Page ————————

Sec. 6-142. Appeals; procedure.

Sec. 6-143. Investment of excess funds.

In the event there should accumulate more funds than are needed for immediate use, the board of trustees are empowered to invest such excess funds as authorized by applicable laws, including but not limited to, the provisions of this act and the Georgia Investment Authority Law, §47-20, Article 7, et seq. (1957 Ga. Laws, page 3331, § 1; Ord. No. 198549, § 2, 8-9-85; Ord. No. 1992-45, § 2, 7-28-92; Ord. No. 1994-13, § 2, 3-24-94; Ord. No. 201795(17-O-1589), § 1, 12-15-17; Ord. No. 2020-21(20O-1178), § 1, 4-29-20)

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

RELATED LAWS—PENSIONS Ord. No.

1985-49 1992-45 1994-13 Georgia Laws Year Page —————

Sec. 6-144. Actuarial investigation.

The board of trustees of this retirement system shall have the system's actuary make an actuarial investigation every five (5) years or more often as the board, in its discretion may deem proper. Such actuarial investigation shall include the results of any actuarial investigation into the then current assumptions as to rates of interest, mortality, disability, withdrawal and retirement. The actuarial investigation shall also include consideration of the experience of the retirement system under its assumptions and a comparison of results with the previous actuarial investigations and may also include such other studies as may be necessary or desirable for the completeness and accuracy of the actuarial investigation. The actuarial investigation shall also include a valuation of the contingent assets and liabilities of the retirement system and a determination of the payment necessary to amortize over a stated period any unfunded accrued liability disclosed. As an exhibit to the actuarial investigation, the retirement system board of trustees shall attach a copy of all the provisions of the plan for the retirement system, including the requirements and conditions for qualifying to participate, the nature of benefits under the plan, and the manner in which the local retirement system is funded. The board of trustees of the retirement system shall file with the state auditor a copy of each actuarial investigation. (1978 Ga. Laws, page 4504, § 1; 1979 Ga. Laws, page 3627, § 1; Ord. No. 2020-21(20-O-1178), § 1, 4-29-20; Ord. No. 2024-27(24-O-1378), § 4, 8-524)

Secs. 6-145—6-170. Reserved.

Sec. 6-171. Amount of pension, maximum designated.

When such officer or employee shall retire as a matter of right, he shall be paid one-half (1/2) of the salary he was receiving at the time of his retirement, for the rest of his life, to be paid monthly. The maximum amount to be paid to any officer or employee as a pension, under this act, shall be the sum of $100 per month, except as otherwise provided herein. Provided, however, the amount of the pension shall be increased five dollars ($5.00) per month for each full year's service not in excess of 10 years, rendered by the officer or employee after the time when he might have retired as a matter of right. The records, kept in the office of the comptroller of such city, shall be conclusive as to the time served. (1927 Ga. Laws, page 265, § 3; 1935 Ga. Laws, page 445, § 1; 1947 Ga. Laws, page 1635, § 3; 1952 Ga. Laws, page 2765, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-172. Reduction of certain pensions.

All pensioners now receiving pension under the provisions of this act, shall after May 1, 1935, receive pensions in accordance with these provisions and any pensioners now drawing pensions in excess of the maximum herein fixed, shall be reduced to the maximum herein specified so that no person now on pension rolls under this act will after May 1, 1935, receive a pension in excess of the amount of $100. (1935 Ga. Laws, page 445, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-173. Employees dying with not less than 10 years' service; benefits payable.

Where any employee participating in the provisions of this act shall die while in active service and after having had not less than five (5) years of active service prior to his death, his beneficiary as defined in this act, shall be entitled to receive a pension representing three-fourths (3/4) of the amount that said member would have been entitled to receive in the future had such member not died but had become as of the date of his death totally and permanently disabled within the provisions of this act. In other words, the amount paid to such beneficiary shall represent three-fourths (3/4) of the amounts that such member would have received had such member not died but on the other hand had become, as of the date of death, totally and permanently disabled within the provisions of this act, and as provided in section 9 below. Fractional parts of years shall be counted in determining the amount of the pension to be paid to the beneficiary of an employee who shall die while in the active service of the city and after having had not less than five (5) years of active service prior to his death. (1941 Ga. Laws, page 468, § 3; 1953 Ga. Laws, Nov.-Dec. Sess., page 2776, § 2; 1966 Ga. Laws, page 3002, § 1; 1973 Ga. Laws, page 3768, § 1)

Sec. 6-174. Employee killed in line of duty; benefits payable.

Whenever any officer or employee coming within the provisions of this act, as amended, shall be killed in the line of duty during the first five (5) years of his employment, the beneficiary of such officer or employee shall be paid five twenty-fifths (5/25) of a full 25 year service pension. If such officer or employee is killed in line of duty after having served five (5) years in the service of said city, his said beneficiary shall receive a pro rata part of a full service pension, to be calculated in the manner provided herein. Fractional parts of years shall be counted in determining the pro rata part of a full service pension when the officer or employee is killed in the line of duty after having served five (5) years in the service of said city. (1962 Ga. Laws, page 3138, § 1; 1966 Ga. Laws, page 3002, § 2)

Sec. 6-175. Disability benefits; generally.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-176. Refunds of employees dying.

Where any employee participating in the provisions of this act shall die, any and all refunds of amounts paid by him into said fund to which he would have been entitled as of the date of his death shall be paid to his estate. (1941 Ga. Laws, page 468, § 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-177. Right to designate recipient of refund in event of death; failure to make designation.

A member may designate someone, whether related to him or not, who would be entitled to a refund of the amount he has paid into the pension fund if such member should die before retirement, and in the event he does not name a person to whom a refund is to be made, such refund shall be made to his estate. In the event RELATED LAWS—PENSIONS that a member dies after retirement, and either before or after receiving retirement payments, the named beneficiary, or the member's estate in the absence of a named beneficiary, shall receive a refund in an amount equal to the amount such member paid into said pension fund less the total amount received by such member or beneficiary in retirement benefits. (1945 Ga. Laws, page 999, § 8; 1963 Ga. Laws, page 3061, § 4; 1977 Ga. Laws, page 1169)

Sec. 6-178. Refunds of employees leaving city employ.

Any member participating in the provisions of this act who leaves the employ of said city before being eligible for retirement shall have refunded to him an amount equal to the amount paid into the said fund less one-half of one per centum (0.5%) per year to cover each year that the member had paid into the fund and received protection under this act. To illustrate, if at the end of the first year, the member has paid into said fund $10 and leaves the services of the city or withdraws from the pension fund, he shall be entitled to a refund of said $10 less one-half of one per centum (0.5%) or if at the end of 24 years, he has paid into said fund $240, he would be entitled to a refund of $240 less 12 per centum. If such member should die before being awarded a pension and should leave no beneficiary entitled to a pension as such under this act, the refund shall be made to his estate. (1935 Ga. Laws, page 445, § 4; 1945 Ga. Laws, page 999, § 4; 1952 Ga. Laws, page 2765, § 4; 1953 Ga. Laws, Nov.-Dec. Sess., page 2776, § 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals. To the extent the provisions of the above section are in conflict with corresponding provisions of section 6-179, the provisions hereof are superseded.

Sec. 6-179. Refunds when leaving employment prior to retirement.

Any employee participating in the provisions of this act, as amended, who leaves the employ of such city prior to retirement shall have refunded to him an amount equal to the amount which he has paid into said fund. (1957 Ga. Laws, page 3272, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-180. Increase of pensions for over 25 years of service.

Pension payments due to former officers and employees who have retired as a matter of right and have been awarded pensions under the terms of this act, as amended, and all such officers and employees who may hereafter retire as a matter of right shall, in addition to the basic pension provided by said act, receive five dollars ($5.00) per month for each full year’s active service in excess of 25 years. The record kept in the office of the comptroller or other chief finance officer of such city shall be conclusive to the time served. (1957 Ga. Laws, page 3272, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals. Section 7 of the 1957 act from which the above section is derived provided that it shall be liberally construed. Although this act did not expressly so provide, the provisions thereof superseded similar provisions of 1955 Ga. Laws, page 2057, § 5, and has been codified accordingly.

Sec. 6-181. Funds for increased benefits provided by section 6-180.

The increased pension benefits provided by this amendment shall be paid by the board of trustees from funds available to them for the payment of pensions. (1957 Ga. Laws, page 3272, § 10)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-182. Recomputation of pensions for certain retired officers, employees.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals. The 1962 act has been editorially treated as superseding prior provisions.

Sec. 6-183. Benefits in lieu of existing benefits.

All such officers and employees in the employment of the city on the effective date of this act who do not in writing agree to accept the benefits and obligations of this amendment shall have their rights and obligations determined under the law as it existed prior to this amendment.

All regular officers or employees of the city, eligible for participation in this act, as amended, who shall be elected or employed after the effective date of this act, shall be required to come under the provisions of this act, as now amended, and shall have all rights and duties provided in the amended act. Temporary employees shall not be required to participate in this act, as amended.

Upon the cessation of disability benefits pursuant to section (f(2)a. or b., and the officer’s or employee's failure to return to city employment, the officer or employee would be entitled to a pension benefit as calculated in accordance with subsection b. or c. of 1962 Ga. Laws, page 3140, as applicable. Provided further, that the calculation of any such subsequent benefit shall include credit for all years and fractions thereof during the time disability pension benefits have been paid, but shall not include credit for any disability pension payments made. Provided further, that for the purposes of calculating any cost-of-living adjustments, the subsequent benefits shall be considered as a new pension with a new effective date.

Disability pension benefits shall be offset by worker's compensation payments so that the combination of payments shall not exceed 75 percent of the officer's or employee's salary at the time disability pension benefits are to commence or 60 percent of an officer's or employee's salary at the time of disability or death in the case of a beneficiary. However, this subsection shall prevent the restoration of disability pension benefits payable upon the reduction or termination of any such compensation benefits payable by the city under applicable worker's compensation laws.

Disability pensions; annual review. The retirement of a pension applicant by reason of permanent and total disability shall be subject to the following conditions:

Said total amount due may be paid at the time the officer or employee elects to come under the terms of this amendment or in 60 monthly installments from the date of his participation under this amendment. Provided, however, that the board of trustees of the fund, as created under this act, as amended, may at their discretion allow additional time for such payments to be made.

Any officer or employee who does not elect to participate under this amendment within six (6) months of the effective date of this amendment, but who later elects to participate, shall be required to pay interest at the rate of four percent (4%) per annum from the effective date of this amendment to the date he elects to participate. In the event the officer or employee should retire or die before said payments into the fund are completed, the secretary of the retirement fund is authorized to deduct the monthly payments from retirement or beneficiary benefits until the obligation is discharged.

Editor’s note—Except as stated in this note, the provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals. The following provisions were not repealed by such act:

The language of the 1972 act, while not specifically repealed by 1978 Ga. Laws, page 4546, was effectively superseded by that act.

The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No. 1985-94 Georgia Laws Year Page ——

Sec. 6-184. Deferred pension benefits.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4546 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-185. Deduction from benefits for unrepaid advanced sick leave.

Sec. 6-186. Statement of accumulated benefits.

An accurate statement, including the amount the employee has accumulated in the pension fund for the current year and the total amount the employee has accumulated in the pension fund from date of employment to the present date, shall be sent to each employee within 60 days after the end of each fiscal year. (1975 Ga. Laws, page 3175, § 1)

Secs. 6-187—6-220. Reserved.

Sec. 6-221. Establishment of funds.

There shall be raised and established funds for the relief and pensioning of members of the police departments in said cities, who are in active service at the time of the passage of this act, and whose names are now on the payroll of such departments, and future members of such departments and their dependents, in all cities in the State of Georgia having a population of 300,000 or more, according to the United States Decennial Census of 1970, or any such future census. (1933 Ga. Laws, page 213, § 1; 1973 Ga. Laws, page 2832, § 4; 1973 Ga. Laws, page 2882, § 2)

Sec. 6-222. 1978 Pension Act.

All such officers and employees in the employment of the city on the effective date of this act who do not in writing agree to accept the benefits and obligations of this amendment shall have their rights and obligations determined under the law as it existed prior to this amendment, even though such provisions of law are specifically repealed as hereinafter set forth.

All regular officers or employees of the city, eligible for participation in this act, as amended, who shall be elected or employed after the effective date of this act, shall be required to come under provisions of this act, as now amended, and shall have all rights and duties provided in the amended act. Temporary and casual employees shall not be required to participate in this act, as amended.

Completion of 9 years = 45% Completion of 8 years = 40% Completion of 7 years = 35% Completion of 6 years = 30% Completion of 5 years = 25% Completion of less than 5 years = 0% Should such person have provided for the payment of a pension to a beneficiary, as authorized by said act, as amended, by making the required payments or contribution to the pension fund, then after terminating the employment with such city, thereby electing to exercise such person's vesting rights, and upon the death of such officer or employee, either before or after attaining 60 years of age, such beneficiary designated under the terms of this act, as amended, shall be entitled to a beneficiary pension equal to three-fourths (3/4) of the amount the pensioner was receiving or such person would have received in accordance with the applicable provisions of this act, as amended.

This ordinance shall be retroactive and those persons who have received catastrophic injuries in the line of duty, while employed as City of Atlanta police officers, shall be eligible for review and adjustment of their pension in accordance with this section.

The Chief Financial Officer of the City of Atlanta shall identify any and all funding required to implement this ordinance.

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No. 1985-94 Georgia Laws Year Page ——Ord. No.

Georgia Laws Year Page 1987-28 ——1994-45

Adjusted pensioner index. The pensioner only upon motion properly brought base index, adjusted, on a cumulative forth by a duly authorized member basis, for all percentage adjustments made of the board.

in benefits prior to the current annual

injuries. Any such presumption shall (4) Annual adjustment date. January 1 of be considered rebuttable.

each year. The board of trustees shall

ascertain the current average cost-ofliving index as of January 1 each year, and the benefits being paid under this amendment shall be adjusted as of the

ference between 100 percent and the

percentage representing the current average cost-of-living index divided by such person's adjusted pensioner index. If the current average cost-of-living index is less than 100% of the adjusted pensioner index, such person's basic benefit shall be reduced by a percentage equal to the difference between 100 percent and the percentage representing the current average cost-of-living index divided by his

this amendment.

Any officer or employee electing to come under the provisions of this amendment within six (6) months subsequent to the enactment of this amendment, shall have a period of 60 months from the date of such election in which to pay all back pension contributions, as provided in this subsection, without interest. Any officer or employee electing to come under the provisions of this amendment, subsequent to the expiration of six (6) months after the enactment of this amendment, shall have a period of 60 months from the date of such election in which to pay all back pension contributions, as provided in this subsection, and shall be required to pay interest on said back pension contributions at the rate of seven percent (7%) per annum from October 1, 1978, to the date of such payment. The board of trustees is authorized to establish rules and regulations for extending the period in which back pension contributions may be paid provided that interest in the amount of seven percent (7%) per annum shall be added to any amounts not paid within the above specified time period. The board of trustees shall require as a prerequisite for the granting of such extension an assignment of life insurance in an amount sufficient to cover the outstanding obligation.

RELATED LAWS—PENSIONS

To be eligible for such prior service credit, the officer or employee must have completed at least five (5) continuous years in the employment of the city, and must have filed, five (5) years prior thereto, an application with the board of trustees for such prior service credit. Thereafter prior service credit may be granted to such person eligible and continuing in the service of such city on a pay period basis (one (1) year of prior service credit, not to exceed a maximum of 10 years, for each year such person continues in the service of such city) upon the payment of contributions by such person for such prior service credit based on the wages or salary earned by such person at the time of such prior service being credited.

The contributions to be paid by such officer or employee, herein referred to, shall be at the rates set forth in subsection (i) above, plus the rates of the employer's contribution set forth in subsection (m).

The board of trustees is authorized to establish rules and regulations for extending the period in which back pension contributions may be paid provided that interest in the amount of seven percent (7%) per annum shall be added to any amounts not paid within the above-specified period. The board of trustees shall require as a prerequisite for the granting of such extension an assignment of life insurance in an amount sufficient to cover the outstanding obligation.

For purposes of paying the required employer contributions provided above, the governing authority of such cities shall be authorized to levy ad valorem taxes payable to the pension fund sufficient to amortize the unfunded accrued liability under provisions of this amendment within a closed schedule of thirty (30) years commencing July 1, 2011, and upon the determination by an independent actuarial valuation as provided in subsection (n) below that such unfunded accrued liability has been amortized, such authorization to levy such ad valorem taxes shall cease. Should said pension fund at any time be insufficient to meet and pay the pension due to such officers and employees, the governing authority shall appropriate from current funds amounts sufficient to make up the deficiency as it relates to the respective officers and employees and deposit same into said pension fund. Should such actuarial valuation as provided in subsection (n) below result in a determination that the total required employer contribution would be less than the contribution required of members by subsection (i) of this amendment, then the contributions required of members by subsection (i) of this amendment shall be reduced and the required employer contributions in this subsection shall be increased so that the member contributions required by subsection (i) will not be greater than the required employer contributions under this subsection.

RELATED LAWS—PENSIONS The city employing any officer or employee coming under the provisions of this Act shall immediately notify the board of trustees upon the occurrence of the disability or death of any such officer or employee, and the board of trustees shall conduct an investigation within ninety (90) days of the date of the event which caused such disability or death.

Thereafter, the board of trustees shall make a determination as to whether such disability or death was incurred in line of duty or not in line of duty. Should such city, or any person having an interest in said decision, disagree with such decision of the board then either such city or such person may appeal from such decision as provided by law.

It shall also be the duty and responsibility of the board of trustees to employ an independent actuary to render an actuarial review of the pension fund at periodic intervals of no more than five (5) years, commencing with the enactment of this amendment. The term "independent actuary" as used herein means a fellow of the Society of Actuaries, or a member of the American Academy of Actuaries, or an organization of which one or more members is a fellow of the Society of Actuaries or a member of the American Academy of Actuaries, or both.

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No.

1992-45 1994-13 Georgia Laws Year Page ————

Nothing herein provided shall prevent an officer or employee from designating a primary beneficiary (spouse or unmarried child or children (natural or legally adopted) under 18 years of age) or domestic partner and a secondary beneficiary (either spouse or unmarried child or children (natural or legally adopted) under 18 years of age or domestic partner and not named as primary beneficiary). If an officer or employee designates a beneficiary, and thereafter such beneficiary should cease to be qualified to receive a pension in the event of the member's death, then such officer or employee may at his or her option, designate some other beneficiary who does qualify for pension benefits under this amendment, and continue to make contributions for such beneficiaries, or should no qualified beneficiary exist, cease to make further contributions for beneficiaries, in which event contributions theretofore made for the benefit of a beneficiary shall not be refunded except insofar as refunds may be allowed by other provisions of this act, as amended.

Should any officer or employee become eligible for a service pension and thereafter remain in the service of such city, then upon the death of such person, without having retired, the spouse or domestic partner of such person may apply for a beneficiary pension as provided for in this amendment, which shall continue for the life of such spouse or domestic partner. In the event of the death or disqualification of a spouse or domestic partner to receive such beneficiary pension, then the unmarried child or children (natural or legally adopted) under the age of 18 years shall succeed to the rights of such deceased or disqualified spouse or domestic partner, as above provided, and such beneficiary pension shall be continued to such child or children until the youngest living child shall reach the age of 18 years, die, or marry, whichever event should first occur. No child (natural or legally adopted) of such officer or employee shall be entitled to receive any benefits unless such child is less than 18 years of age and unmarried or unless such child is less than 23 years of age and enrolled as a full-time student at an accredited secondary school, college or university, and unmarried.

Any officer or employee coming under the provisions of this amendment either voluntarily or by compulsion, who, at such time, has no qualified beneficiary, either spouse or unmarried child or children under 18 years of age or domestic partner, shall not be required to make the contributions necessary to provide for the continuation of pension benefits to a beneficiary. Provided, however, upon the occurrence of the event by which such officer or employee acquires a qualified beneficiary, then such officer or employee shall immediately commence making required contributions to provide benefits for such beneficiary and shall within a period of two (2) years thereafter, in addition to current requirements, pay into the pension fund one percent (1%) of his total salary or earnings for all creditable service prior to the occurrence of such event.

Any officer or employee, electing to come under the provisions of this act, who prior thereto had a qualified beneficiary but who had not made the contributions to provide for the payment of continued pension benefits to such beneficiary, shall be required to pay to the pension fund the amount of such beneficiary contributions for the number of years of service with such city and during which such officer or employee had a qualified beneficiary, such payments to be at the rates and in the manner as set forth in subsection (j) hereof.

In the event that a member dies after retirement, either before or after receiving retirement payments, the named beneficiary, or the member's estate in the absence of a named beneficiary, shall receive a refund in an amount equal to the amount such member paid into said pension fund less the total amount received by such member or beneficiaries in retirement benefits. (Ord. No. 1985-94, § 10, 12-19-85; Ord. No. 2006-13, § 2, 3-23-06)

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No. 1985-94 Georgia Laws Year Page ——

Groups I, III, IV, VI Group II Group V Pay period 6 Pay period 11 Pay period 3 Such contributions shall not be included as gross income of the employee for tax purposes until such time as they are distributed or made available. The City of Atlanta shall reduce the compensation payable to a member in an amount of the contributions made on behalf of the employee.

Entitlements specified under subsection (v), above, shall be accorded to those officers and employees not covered by the aforesaid 1978 pension amendment, under applicable provisions of amendments to said law adopted prior to the 1978 amendment.

All officers and employees eligible to retire pursuant to this section must make written application to the pension office between February 13, 1998 and March 31, 1998.

Sec. 6-223. Consent by applicant to participate in system.

The receipt of an applicant's executed enrollment or application card by the commissioner of finance or his agent shall constitute the irrevocable consent of the applicant to participate under the provisions of this act, as amended, or as may hereinafter be amended. (1980 Ga. Laws, page 3205, § 1)

Sec. 6-224. Refunds regulated.

Except upon the separation of employment other than retirement or death of an employee, or in the case of bookkeeping, clerical or data processing errors, the refund of pension contributions paid by an employee shall be prohibited. (1980 Ga. Laws, page 3205, § 2)

Sec. 6-225. Tax on salaries of policemen.

Beginning April 1, 1945, three per centum (3%) shall be deducted from the salaries or wages of all members of said police department up to a maximum of $200 per month, or a total of $6.00 per month, but if the member desires to name either his wife or dependent mother or minor child or children as beneficiary, he may do so and in that case, there shall be deducted the sum of four per centum (4%) from his salary or wage up to a maximum of $200 or a total of $8.00 per month, as and when paid. If the person does not name a beneficiary on or before April 1, 1945, but later decides to name a beneficiary, he shall pay the additional one percent (1%) up to a maximum of $2.00 per month, from April 1, 1945, or the date of his entry into the police department, whichever shall be the latest date; provided, however, that the widow shall not be eligible to receive the pension benefits of the deceased pensioner unless she married such member at least one (1) year before he became eligible to retire by reason of length of service. (1933 Ga. Laws, page 213, § 9; 1939 Ga. Laws, page 356, § 4; 1945 Ga. Laws, page 1067, § 8)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-226. Appropriations for fund.

The budget commission and the mayor and general council of such city shall appropriate from any funds available the sum of $90,000 per annum and shall pay said amount into the pension fund created under the provisions of this act during the month of January of each year. The mayor and general council shall not treat any funds whatsoever paid into the pension fund created under the provisions of the act as receipts for the purposes of computing funds due the school department under the charter of such city. (1933 Ga. Laws, page 213, § 10; 1941 Ga. Laws, page 476, § 3)

Sec. 6-227. Appropriations by city.

Should said fund at any time be insufficient to meet and pay the pensions due to such members, such governing authorities shall appropriate from current funds other than funds derived from ad valorem taxation sufficient amounts to make up the deficiency as it relates to such members. (1963 Ga. Laws, page 2893, § 2)

Sec. 6-228. Maintenance of fund.

The city treasurer, or other person performing the duties of such, shall keep separate and apart from other monies in his possession the funds raised under the provisions of sections 8, 9 and 10 of this act, as amended, and all other funds, which may be received by him in connection with the provisions of this act, as amended. (1933 Ga. Laws, page 213, § 12; 1953 Ga. Laws, Jan.-Feb. Sess., page 2717, § 2)

Sec. 6-229. Right of retirement; computation of service.

Every member of such police department who has stood civil service examination and has been passed by the civil service board, and whose names are [sic] on the payroll of such police department at the time of the passage of said act and future members of such department may, as a matter of right, retire from active service, provided he shall have served 25 years in active service at the time of his retirement. The time of service shall be determined from the payroll records in the office of the city comptroller. (1933 Ga. Laws, page 213, § 2; 1941 Ga. Laws, page 476, § 1; 1947 Ga. Laws, page 675, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-230. Credit for prior service; terms, conditions.

Any person qualified for pension benefits under this act, as amended, who was employed by the State of Georgia or a political subdivision thereof, prior to his employment by such city, to render service within the county in which such city is located in whole or in part, may receive credit for such service for pension benefits under this act, as amended, upon the following terms and conditions:

(1955 Ga. Laws, page 2046, § 5; 1957 Ga. Laws, page 3244, § 5)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals. Section 7 of the 1957 act provides for liberal construction of same.

Sec. 6-231. Status of member not desiring to retire after becoming eligible.

In the event a member has served for 25 years as a member of such police department and does not desire to retire on pension under the provisions of this act; and the board of trustees deems such member incapable of further service in said police department because of disability or impairment of health, then and in that event the same procedure shall be had as that described in sections 6-320 and 6-321, to determine the condition of said member, and the decision of a majority of the physicians examining said member shall be final on the question which they decide. (1933 Ga. Laws, page 213, § 14)

See. 6-232. Eligibility to retire of policemen employed on or afterApril 1,1945.

All persons becoming members of such police department on or after April 1, 1945, must attain 55 years of age and have served a minimum of 25 years to be eligible to retire as a matter of right; provided, however, that this provision shall not apply in cases of actual total and permanent disability nor to any members of said department as of March 31, 1945, but shall apply solely to those employed or becoming members of said department after March 31, 1945. (1945 Ga. Laws, page 1067, § l)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-233. Retirement age and service required for policemen employed on or after April 1, 1945.

Every person who became a member of the police department since April 1, 1945 and all persons becoming members of such department in the future must attain 55 years of age and must serve a minimum of 25 years to be eligible to retire as a matter of right, provided, that this provision shall not apply in cases of actual total and permanent disability. (1952 Ga. Laws, page 2559, § 4)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-234. Policemen must pass civil service examination.

Each and every member of such police department shall pass a civil service examination as may be required by the governing authorities of such cities before he can be taxed three dollars ($3.00) per month as provided in this act, and before he can become entitled to participate in any of the funds raised under the provisions of this act for relief and pensions. (1933 Ga. Laws, page 213, § 24; 1941 Ga. Laws, page 476, § 6)

Sec. 6-235. Time lost due to suspension for cause or leave of absence.

Should any member of such police department be suspended for cause, and the suspension without pay approved by the police committee, or should he be on leave of absence without pay, the time so spent under suspension or on leave without pay shall not be counted in the time required for a pension because of service in such department under the provisions of this act, and no payment into the pension fund shall be required for the time under suspension or on leave without pay. (1933 Ga. Laws, page 213, § 5; 1941 Ga. Laws, page 476, § 2)

Sec. 6-236. Rights of employees transferring from one department to another; application of provisions.

Whenever any officer or employee of such city is transferred from one department to another, he shall be entitled to become a member of the pension fund of the department to which he has been transferred and to receive credit for the years of service in the department from which he has been transferred by paying the pension fund of the department to which he is transferred the amount of premiums he would have paid into said fund if he had been a member of said department for the number of years he claims credit for service in the other department. Such transferred employee shall have the right to have transferred from the pension fund the amount he had paid into such fund. The rights given in this act shall be effective as to the officers and employees who have transferred prior to this act, as well as future transferees. This act shall apply to all the pension funds of such city, namely the police RELATED LAWS—PENSIONS officer's pension fund, and firemen's [fighter's] pension fund and the general employees' pension fund. (1947 Ga. Laws, page 675, § 5; Ord. No. 1993-41, § 4, 9-7-93)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

See. 6-237. Rights of county policemen transferred to city.

Whenever a member of any police department in any county in which such a city is located is transferred to such city from such county, he shall have all the rights, privileges and benefits of any member of such police department set forth in this act as amended upon the following terms and conditions:

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-238. Same; service in the armed forces; terms, conditions.

Service in the armed forces of the United States, under the Department of Defense, or service in the Coast Guard of the United States, shall, for the purpose of service pension rights established by this Act, be considered service to any such city, upon the following terms and conditions:

(1953 Ga. Laws, page 2629, § 1; Ord. No. 2015 05(14-0-1632), § 1, 2-26-15)

Sec. 6-239. Same; officers and employees serving in Korean conflict or subsequent thereto.

Any officer or employee who was inducted into the service of the armed forces of the United States under the Department of Defense, or service in the Coast Guard of the United States either during the Korean conflict or subsequent thereto, or shall have served in the Navy in connection with such service shall be given full credit for the time served in such service as though he were actually employed during that time by the city and shall not be required to make any contribution to the pension fund for such period of service provided such employee meets the conditions set forth in section 6-238, except he shall not be required to make contributions as provided in subsection (f) [subsection (6)] thereof. (1956 Ga. Laws, page 3379, § 1; 1959 Ga. Laws, page 2635, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-240. Same; method of receiving credit for military leave.

All members of said police department who are on approved military leave from active employment service may receive service credit toward retirement by making the same contribution to the said pension fund as they would have made if they had been on active employment service where a leave of absence from active employment service has been granted to one on military leave. Said contribution shall be paid within 36 months after reassignment to active police duty. No credit will be allowed to any member who voluntarily reenlists in the military service after the end of said leave for the period of reenlistment unless he be granted an additional military leave by the proper authority. (1945 Ga. Laws, page 1067, § 6)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-241. Subsistence allowances to be treated as compensation in fixing benefits and obligations.

Subsistence allowances, which have been or may be provided by law or the ordinances of any such city, shall be treated as compensation in the determination of benefits and obligations of such employees as though such sums were definitely fixed by the governing authorities of such cities as compensation or salary. (1956 Ga. Laws, page 3379, § 2)

Sec. 6-242. Service prerequisite to disability benefits.

Any person entitled to disability benefits under the provisions of this act, as amended, may receive such benefits after he has been in the active employment of the city for a period of 10 years. (1957 Ga. Laws, page 3244, § 6)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

See. 6-243. Type of rights created.

The rights herein created shall not be construed as rights under a contract, but the rate and amount of pension fixed under said act, as amended, shall be subjected to reduction by the legislature RELATED LAWS—PENSIONS in the future; provided however, said reduction shall not be below the rate or amount fixed by the act of 1933. (1939 Ga. Laws, page 356, § 8)

See. 6-244. Spendthrift provisions.

None of the funds herein mentioned shall be subject to the process of garnishment, attachment, judgment or other legal process, nor shall any of the funds to be paid or disbursed under the provisions of this act be assignable, but the same shall be paid in cash to the beneficiary entitled thereto, if requested by him or her. (1933 Ga. Laws, page 213, § 17)

Sec. 6-245. Reemployment of pensioners.

Sec. 6-246. Effect on workers' compensation laws.

Except as provided in subsection (F) of 1978 Ga. Laws, page 4527 et seq., this act shall not affect nor be affected by any workers' compensation law, or other similar laws. Further, no decisions of the state board of workers' compensation shall be entered as evidence with a pension application before the board of trustees of said pension fund, nor shall said board consider any evidence pertaining to the applicant's previously determined entitlement to workers' compensation in any hearing upon a pension application. (1933 Ga. Laws, page 213, § 23; 1982 Ga. Laws, page 4385, § 5)

Sec. 6-247. Computations of time; fractional parts of years to be counted.

Whenever this law, or any amendment of this law, requires a computation, for any purpose of the years of creditable service of any active or retiring member, fractional parts of years of service shall be counted. (1933 Ga. Laws, page 213 et seq.; 1977 Ga. Laws, page 319)

Sec. 6-248. Salary and earnings.

For the purposes of determining any benefit or contribution under this Act, 1924 Ga. Laws, page 167, as amended, the "salary," "earnings" or "wages" or "total" "salary," "earnings" or "wages" of an officer or employee of the City of Atlanta for any period shall include the base wages or salary paid to such officer or employee (including lump-sum payments thereof); amounts contributed or deferred by the officer or employee and not includable in gross income under sections 125, 132(f) or 457 of the U.S. Internal Revenue Code (the "Code"); amounts contributed by the officer or employee to a governmental qualified retirement plan and treated as employer contributions under Code section 414(h); and amounts credited to the officer or employee for furlough hours. Such salary, earnings or wages shall not include the following amounts: disability insurance payments to an officer or employee; travel, mileage or automobilerelated allowances or reimbursements; bonuses (other than sick-leave bonuses) or performance awards; overtime or premium payments; or any other special, unusual or nonrecurring payment.

The City of Atlanta may amend this provision at any time to the extent permitted by applicable law. (Ord. No. 1985-71, § 2, 11-12-85; Ord. No. 2004 84, § 11(1), 11-16-04; Ord. No. 2004-88, § 1, 12-10 04)

Note—Section 11 of Ord. No. 2004-88 provided for an effective date for this section of Jan. 1, 2004.

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No.

Georgia Laws Year Page 1985-71 ——

Sec. 6-249. Distribution requirements.

Note—Section 11 of Ord. No. 2004-89 provided for an effective date for this section of Jan. 1, 1997.

See. 6-250. Limitation on benefits.

As of each January 1, the dollar limitation as determined by the Commissioner of Internal Revenue for that calendar year will become effective as the maximum permissible dollar amount for that calendar year. The dollar limitation applicable to officers and employees who have commenced distribution of their benefit shall be adjusted annually to reflect any changes to the maximum permissible dollar amount.

Employee contributions treated as employer contributions made pursuant to section 6-37(u) shall be considered a part of the benefit subject to the limitations of this section. Officer or employee contributions for prior service with certain other employers shall be subject to the rules of section 6-94. Employee contributions not made pursuant to section 6-37(u) and not made for credit for prior service with certain other employers shall be converted to an annual benefit amount pursuant to Code section 411(c)(2)(B) and shall be subtracted from the total annual benefit subject to the limitations of this subsection (a), provided that such contributions shall be considered to be a separate defined contribution plan maintained by the City of Atlanta and subject to the limitations of Code section 415(c).

If the form of payment under the act is other than a straight-life annuity (with no ancillary benefits), or if the officer or employee has made mandatory or voluntary contributions or rollover contributions, or if any portion of the payment is attributable to assets transferred to the fund from another qualified plan not maintained by the City of Atlanta, the benefit shall be adjusted so that it is actuarially equivalent to a straight-life annuity with no ancillary benefits. For purposes of adjusting any benefit, the actuarially equivalent amount shall be the greater of: (i) the annual amount of the straight life annuity (if any) payable to the officer or employee under the act commencing at the same annuity starting date as the form of benefit payable to the officer or employee; or (ii) the annual amount of the straight life annuity commencing at the same annuity starting date that has the same actuarial present value as the form of benefit payable to the officer or employee, computed using a five percent interest rate and the applicable mortality table. No actuarial adjustment shall be required to reflect the value of any of the following: (A) that portion of any joint and survivor annuity that constitutes a qualified joint and survivor annuity (as defined in Code section 417); (B) benefits that are not directly related to retirement benefits, such as preretirement disability and death benefits, and postretirement medical benefits; and (C) post-retirement cost-of-living increases made in accordance with Code section 415(d) and the regulations thereunder.

The provisions of this section 6-93 shall be applied in accordance with the rules of Code section 415 and the regulations thereunder, and the relevant provisions of the regulations are incorporated by reference herein. If payments to or on behalf of an officer or employee begin on multiple dates, the rules of this Section 6-93 shall be applied on each such date to the relevant portion of the benefit.

The actuarially equivalent amount shall be equal to the lesser of (A) the maximum permissible dollar amount multiplied by the ratio of the annual retirement benefit payable under the act at the time payments are scheduled to commence, without regard to the limits of this section 6-93, to the annual retirement benefit commencing at age 62, without regard to the limits of this section 6-93, and (B) the actuarially equivalent amount using a five percent interest rate and the applicable mortality table. To the extent that benefits will not be forfeited upon the death of the officer or employee, the mortality decrement shall be ignored for purposes of determining any reduction in the dollar limitation. If any benefits are forfeited upon death the full mortality decrement shall be taken into account. If an officer's or employee's annual retirement benefit commences after age 65, the maximum permissible dollar amount for the limitation year shall be increased so that it is the actuarial equivalent of the maximum permissible dollar amount at age 65. The actuarially equivalent amount shall be equal to the lesser of: (A) the maximum permissible dollar amount multiplied by the ratio of the annual retirement benefit under the act at the time payments are scheduled to commence, disregarding accruals after age 65 and without regard to the limits of this section 6-93, to the annual retirement benefit commencing at age 65, without regard to the limits of this section 6-93, and (B) the actuarially equivalent amount determined using a five percent interest rate and the applicable mortality table.

Notwithstanding the foregoing, the maximum permissible dollar amount shall not be reduced by reason of the commencement of annual retirement benefits before age 62 for (1) any full-time officer or employee with at least 15 years of full-time service with any police or fire department that is organized and operated by the City of Atlanta, (2) disability retirement benefits paid to an officer or employee pursuant to this act or (3) a death benefit paid to a beneficiary pursuant to this act.

RELATED LAWS—PENSIONS

For officers or employees with RPA '94 Old-Law Benefits, for purposes of determining whether an officer's or employee's benefit exceeds the limitations of this section after December 31, 1999 (the "RPA '94 Freeze Date"), em officer's or employee's total annual benefit under the act calculated as a straight life annuity shall be determined, and this benefit shall not exceed the maximum permissible dollar amount applicable to the officer or employee. Where an officer's or employee's benefit must be adjusted to an actuarially equivalent straight life annuity, such adjustment shall be calculated as provided under subsection (a) above.

In no event shall an officer or employee receive less than the officer's or employee's RPA '94 OldLaw Benefit. For purposes of determining that an officer or employee receives no less than the officer's or employee's RPA '94 Old-Law Benefit, the limitation applicable to the officer's or employee's RPA '94 Old-Law Benefit ("Old-Law Limitation") shall be determined, and the officer or employee shall receive the RPA '94 Old-Law Benefit to the extent it does not exceed such old-law limitation. Before January 1, 2000 (the "final implementation date"), adjustments to the oldlaw limitation for benefits that commence before age 62 or after age 65 shall be calculated as provided under Code section 415(b)(2)(E) and the terms of the act as in effect on December 7, 1994. On or after the final implementation date, adjustments to the old law limitation for commencement of benefits before age 62 or after age 65 shall be calculated as provided in subsection (d) above. In no event, however, may an officer's or employee's old-law benefit exceed the officer's or employee's old-law benefit as of the RPA '94 Freeze Date.

For the purposes of this subsection, the term "RPA '94 Old-Law Benefit" shall mean the officer's or employee's accrued benefit under the terms of the act as of the RPA '94 Freeze Date, for the annuity starting date and optional form and taking into account the limitations of Code section 415 as in effect on December 7, 1994, including the participation requirements under Code section 415(b)(5). In determining the amount of an officer's or employee's RPA Old-Law Benefit, the following shall be disregarded: (1) any ordinance or amendment to the act increasing benefits adopted after the RPA '94 Freeze Date, and (2) any cost-of-living adjustments that become effective under Code section 415(d) after the RPA '94 Freeze Date.

If, at any date after the RPA '94 Freeze Date, the officer's or employee's total benefit under the act, before the application of Code section 415, is less than the officer's or employee's old-law benefit, the RPA '94 Old-Law Benefit will be reduced to a benefit equal to the officer's or employee's total benefit.

The use of a different interest rate and mortality table may not increase an officer's or employee's RPA '94 Old-Law Benefit to an amount greater than such benefit as of the RPA '94 Freeze Date. (Ord. No. 2004-84, § 111(3), 11-16-04; Ord. No. 2004-89, § 3, 12-10-04; Ord. No. 2010-69(10-0 1895), § 1, 12-15-10)

Note—Section 11 of Ord. No. 2004-89 provided for an effective date for this section of Jan. 1, 2002.

Sec. 6-251. Treatment of employee contributions for prior service with certain other employers.

In the case of service described in clauses (A), (B) or (C), such service will be nonqualified service if recognition of such service would cause an officer or employee to receive a retirement benefit for the same service under more than one retirement plan. (Ord. No. 2004-84, § 111(4), 11-16-04; Ord. No. 2004-89, § 4, 12-10-04)

Note—Section 11 of Ord. No. 2004-89 provided for an effective date for this section of Jan. 1, 2002.

See. 6-252. Limitation on monthly earnings.

For the period from January 1, 1996 to December 31, 2001, the annual compensation of each officer and employee taken into account for determining all benefits provided under this Act, 1927 Ga. Laws, page 265, as amended, for any year shall not exceed $150,000.00, as adjusted for the cost of living in accordance with Section 401(a)(17)(B) of the U.S. Internal Revenue Code (the "Code"). For years beginning on and after January 1,2002, the annual compensation of each officer and employee taken into account for determining all benefits provided under this Act for any year shall not exceed $200,000.00, as adjusted for the cost of living in accordance with Code Section 401(a)(17)(B).

RELATED LAWS—PENSIONS If compensation for any prior year is taken into account in determining the benefits of an officer or employee, the compensation for such prior year shall be subject to the applicable annual compensation limit in effect under Code Section 401(a)(17) for that prior year. Notwithstanding the foregoing, effective January 1, 2002, the limit on compensation taken into account with regard to years before January 1, 2002 shall be increased to $200,000.00, and the monthly benefit of officers and employees who have terminated employment, including officers and employees who have commenced receiving a benefit, shall be recalculated to reflect such increase.

The annual compensation of an officer or employee who commenced participation under this Act before January 1,1996 shall not be limited by the terms of this section.

For the purposes of compliance with the requirements of Code Section 415, on or after January 1, 2009, the definition of "compensation" shall include differential wage payments within the meaning of Code Section 414(u)(12). (Ord. No. 2004-84, § 111(5), 11-16-04; Ord. No. 2004-89, § 5, 12-10-04; Ord. No. 2015-05(14-0 1632), § 2, 2-26-15)

Note—Section 11 of Ord. No. 2004-89 provided for an effective date for this section of Jan. 1, 1996.

Sec. 6-253. Uniformed Services Employment and Reemployment Rights Act.

Notwithstanding any other provision of this Act, 1933 Ga. Laws, page 213, as amended, to the contrary, contributions, benefits and service credit with respect to qualified military service will be provided in accordance with section 414(u) of the U.S. Internal Revenue Code. (Ord. No. 2004-84, § 111(6), 11-16-04; Ord. No. 2004-89, § 6, 12-10-04)

Note—Section 11 of Ord. No. 2004-89 provided for an effective date for this section of Dec. 12, 1994.

Sec. 6-254. Supplemental benefit arrangement.

Note—Section 11 of Ord. No. 2004-89 provided for an effective date for this section of Jan. 1, 2004.

Sec. 6-255. Eligible rollover distributions.

Note—Section 11 of Ord. No. 2004-89 provided for an effective date for this section of Jan. 1, 2002.

RELATED LAWS—PENSIONS

Sec. 6-256. Exclusive benefit.

At no time prior to the satisfaction of all liabilities with respect to officers and employees participating under the provisions of this Act, 1933 Ga. Laws, page 213, as amended, and their beneficiaries shall any part of the corpus or income of the fund established under this Act be used for, or diverted to, purposes other than for the exclusive benefit of such officers, employees and beneficiaries, except that a contribution by an employer to the fund established under this Act made under a mistake of fact may be returned to such employer within one year after the payment of the contribution. (Ord. No. 2004-84, § III(9), 11-16-04; Ord. No. 2004-89, § 9, 12-10-04)

Note—Section 11 of Ord. No. 2004-89 provided for an effective date for this section of Jan. 1, 1997.

Sec. 6-257. Minimum vesting standards.

Upon the termination of the fund established under this Act, 1933 Ga. Laws, page 213, as RELATED LAWS—PENSIONS amended, or upon complete discontinuance of contributions under the Act, the rights of all officers and employees to benefits accrued to the date of such termination or discontinuance, to the extent then funded, shall be nonforfeitable. (Ord. No. 2004-84, § III(10), 11-16-04; Ord. No. 2004-89, § 10, 12-10-04)

Note—Section 11 of Ord. No. 2004-89 provided for an effective date for this section of Jan. 1, 1997.

Sec. 6-258. Application of Pension Modification pursuant to City Related Laws Section 6-2.

There has been raised and established funds for the relief and pensioning of members of the Atlanta Police Department who were in active service on or after the date of the passage of this act ("Police Officers' Pension Fund"). The terms of the Police Officers' Pension Fund have been modified by City Related Laws Section 6-2. The terms of the Police Officers' Pension Fund shall be as set forth in City Related Laws Sections 6-221 through 6-280, as amended by Related Laws Section 6-2. The retirement plan and benefits of the following members of the Police Officers' Pension Fund shall not be impacted by Related Laws Section 6-2: 1) members who were active service City Employees on November 1, 2011 who were hired by the City and joined the Police Officers' Pension Fund prior to January 1, 1984, and had continuous City service, or had had a break in service and purchased the interim pension benefits upon rehire; and 2) members who retired before November 1, 2011. (Ord. No. 2011-27(11-O-0672), § 12, 6-29-11)

Secs. 6-259—6-280. Reserved.

DIVISION 2. BOARD OF TRUSTEES*

Sec. 6-281. Board of trustees; constituted, membership.

*Editor’s note—Ord. No. 2020-21(20-O-1178), § 2, adopted April 29, 2020, amended division 2 in its entirety to read as herein set out. Former division 2, §§ 6-281—6-289, pertained to similar subject matter, and derived from 1933 Ga. Laws, page 213, § 6; 1933 Ga. Laws, page 213, § 7; 1939 Ga. Laws, page 356, § 5; 1947 Ga. Laws, page 675, § 2; 1952 Ga. Laws, page 2559, § 2; 1953 Ga. Laws, Nov.-Dec. Sess., page 2707, § 2; 1953 Ga. Laws, Nov.-Dec. Sess., page 2707, § 3; 1963 Ga.

Laws, page 2891, §§ 1, 2; 1964 Ga. Laws, page 2411, § 1; 1978 Ga. Laws, page 4507, § 1; 1979 Ga. Laws, page 3629, § 1; 1980 Ga. Laws, page 3205, § 3; Ord. No. 1985-49, § 1, 8-9-85; Ord. No. 1992-45, § 1, 7-28-92; Ord. No. 1992-58, § 1, 9-21-92; Ord. No. 1994-13, § 7, 3-24-94; Ord. No. 2003-55, §§ 1, 2, 2-25-03; Ord. No. 2017-95(17-O-1589), § 2, 12-15-17.

Sec. 6-282. Appeals; procedure.

Sec. 6-283. Investment of excess funds.

In the event there should accumulate more funds than are needed for immediate use, the board of trustees is empowered to invest such excess funds as authorized by applicable laws, including but not limited to, the provisions of this act and the Georgia Investment Authority Law, §47-20, Article 7, et seq. (Ord. No. 2020-21(20-O-1178), § 2, 4-29-20)

Sec. 6-284. City attorney; function, compensation.

The city attorney shall, without extra compensation render such legal service as the board of trustees created by this act shall require. (Ord. No. 2020-21(20-O-1178), § 2, 4-29-20)

Sec. 6-285. Actuarial investigations.

The board of trustees of this retirement system shall have the system's actuary make an actuarial investigation every five (5) years or more often as the board, in its discretion, may deem proper. Such actuarial investigation shall include the results of any actuarial investigation into the then current assumptions as to rates of interest, mortality, disability, withdrawal and retirement system under its assumptions and a comparison of results with the previous actuarial investigations and may also include such other studies as may be necessary or desirable for the completeness and accuracy of the actuarial investigation. The actuarial investigation shall also include a valuation of the contingent assets and liabilities of the retirement system and a determination of the payment necessary to amortize over a stated period any unfunded accrued liability disclosed. As an exhibit to the actuarial investigation, the retirement system board of trustees shall attach RELATED LAWS—PENSIONS a copy of all the provisions of the plan for the retirement system, including the requirements and conditions for qualifying to participate, the nature of benefits under the plan, and the manner in which the local retirement system is funded. The board of trustees of the retirement system shall file with the state auditor a copy of each actuarial investigation. (Ord. No. 2020-21(20-O-1178), § 2, 4-29-20; Ord. No. 2024-27(24-O-1378), § 5, 8-5-24)

Secs. 6-286—6-310. Reserved.

Sec. 6-311. Amount of pension; benefits to dependents.

When such member shall retire as a matter of right, as aforesaid, he shall be paid thereafter, if otherwise entitled hereto under the provisions of this act [Act], 55 percent of the monthly salary or pay he was receiving at the time of his retirement for the remainder of his life, to be paid monthly, provided said sum shall not exceed $100 per month, except as hereinafter provided. In the event of the death of such member who is receiving a pension under the provisions of this section, his widow and minor children, and if no widow, his minor children, shall draw from the time of such pensioner's death, the sum equal to three-fourths (3/4) of the sum that the pensioner was drawing or entitled to draw at the time of his death; and such pensions shall continue until such widow dies or remarries, and at her death or remarriage, the said pension shall be continued to be paid to the minor child or children of such deceased pensioner, and shall continue to be so paid until such child, or the youngest of such children, shall attain the age of 16 years. The term "widow" as herein used shall mean the wife of a policeman or pensioner who was married to him at least one (1) year prior to the time the said policeman was making application for pension under this act [Act]; and unless such widow whose husband participated in the pension fund hereunder was married to such policeman or pensioner at least one (1) year prior thereto, she shall not be entitled to a pension under this act [Act]; nor shall the provisions of this act be extended to include a wife of a policeman or pensioner who is not living with her husband, who is a policeman or pensioner hereunder, at the time of his death; nor shall the provisions of this act be construed to include a wife who has deserted her husband who is such a policeman or pensioner and has not been supported by him. But if such policeman or pensioner is not married and should leave a widowed mother who is dependent upon such policeman or pensioner under this act, then and in that event the widowed mother shall draw the pension which would otherwise have gone to the widow of such policeman or pensioner, or his minor child or children, under the provisions of this act, had he been a married man. Provided, however, that the amount of the pension herein provided for shall be increased in the sum of five dollars ($5.00) per month for each full year’s service not in excess of 10 years rendered by the officer or employee after the time when he might have retired as a matter of right. (1933 Ga. Laws, page 213, § 3; 1945 Ga. Laws, page 1067, § 2; 1947 Ga. Laws, page 675, § 3; 1952 Ga. Laws, page 2559, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-312. Designation of spouse or unmarried child or children as beneficiaries; secondary beneficiary.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-313. Reduction of certain pensions; application to come under 1933 act.

On and after the passage of this act all pensioners and beneficiaries under all prior existing pension acts for the benefit of policemen and their dependents, and who are now receiving pensions, shall be reduced to the sum of $75 per month, under the provisions of this act; and no pensioner or beneficiary of a pensioner shall draw more than said sum of $75 per month. All pension rolls of the police department of such cities are hereby abolished, and all persons who are now or heretofore entitled to a pension under any prior law shall make application for pension under the provisions of this act, and, if entitled thereto under the provisions of this act, shall be by said board placed on the pension roll under the provisions thereof, but if not entitled to pension under the provisions of this act, shall be denied the right to participate in any of the funds belonging to the pension fund of such departments in such cities; and the same is true of any of the dependents or beneficiaries of prior members of said police departments, that they likewise shall make application under the provisions of this act for pension, and, if entitled to participate and be pensioned from the funds of such department, they shall be placed on the pension roll under the provisions of this act, but not otherwise. (1933 Ga. Laws, page 213, § 19; 1939 Ga. Laws, page 356, § 6)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-314. Recomputation of benefits for persons who retired prior to March 8, 1945.

Pension payments due all former officers and employees who retired prior to March 8, 1945 and their widows, and who were awarded a pension under the provisions of this act amended prior to March 8, 1945, shall be recomputed under the terms and provisions of the amendment to said act approved March 8, 1945 (1945 Ga. Laws, page 1067 et seq.). It is the intention of this amendment to increase the pension payments of all such persons and to pay minimum pension benefits to them as provided in this act. It is not the purpose of this amendment to reduce any pension benefits which would accrue under subsequent amendments to this act. (1961 Ga. Laws, page 2510, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals. The provisions of 1945 Ga. Laws, page 1067, are compiled in sections 6-225, 6-232, 6-240, 6-311, 6-320, 6-321, 6-325, 6-327 and 6-328.

Sec. 6-315. Recomputation of pensions for officers, employees, retiring prior to April 1, 1955.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

See. 6-316. Increase of pensions for retired officers with over 25 years of service.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-317. Funds for benefits under sections 6-314 and 6-316.

The increased pension benefits provided by sections 6-314 and 6-316 shall be paid by the board of trustees from funds available to them for the payment of pensions. (1957 Ga. Laws, page 3244, § 10)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-318. Benefits payable upon death of nonpensioned policeman with 25 years of service.

When any policeman who has served 25 years, is eligible to retire and has not been placed on a pension, but has remained in active service, dies, his wife and minor child or children shall receive a pension of 75 percent of the amount of the pension that the policeman would have been entitled to had he retired at the time of his death, said pension to be payable monthly until such widow dies or remarries; and in either event, then the pension shall be continued to be paid in the sum aforesaid to the child or children under 16 years of age, and after such child shall attain the age of 16 years, the pension shall cease, and in the event said policeman shall not be survived by a widow or minor child, but shall be survived by a widowed mother who was dependent upon such policeman at the time of his death, then the pension shall be paid to said widowed mother during her natural life or until she remarries, it being the intention of this act, where payment of a pension is provided to a widow of a policeman, that the same shall not be paid unless such widow shall have been married to such policeman for a period of at least 12 months prior to the time of his death. This section shall be retroactive to include any widow of a policeman who may have died since March 26, 1947. (1933 Ga. Laws, page 213, § 21; 1947 Ga. Laws, page 675, § 4; 1955 Ga. Laws, Jan.-Feb. Sess., page 2055, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-319. Compensation payable upon death of member with at least five years of service.

Sec. 6-320. Retirement due to total disability in line of duty.

In the event a member of such police department, in good standing, shall be retired under the provisions of this act, because of total disability from injuries received in line of duty, or because of poor health, that shall render him totally disabled as a result of such police service, but not on account of injuries or ill health brought about on account of his own indiscretion or his own act, he may apply for a disability pension under the provisions of this act, which shall not exceed the sum of 55 percent of the monthly salary or pay he was receiving at the time he was found to be disabled, but not to exceed $100 per month, to be paid monthly, subject to the conditions of section 6-321 of this article, and in the event of his death, after being placed on such pension, his widow, if designated as beneficiary, if living, shall receive three-fourths (3/4) of the amount which pensioner was drawing at the time of his death per month for her benefit and the benefit of dependent children under 16 years of age of the deceased officer. If the widow should die or remarry the pension going to her shall go to the dependent children under 16 years of age, and be discontinued when they reach the age of 16 years, and if no children, to the mother of the deceased officer if she be a widow and dependent. The disability pension herein provided for shall be continued to the beneficiary after the death of such pensioner at three-fourths (3/4) of the rate paid the pensioner wherever a provision has been made for the beneficiary. Where there is no beneficiary or no one has been named, the disability pension shall cease at the death of the pensioner. (1933 Ga. Laws, page 213, § 4; 1939 Ga. Laws, page 356, § 1; 1945 Ga. Laws, page 1067, § 3)

Sec. 6-321. Determination of total and permanent disability.

The board of trustees shall have the applicant for a pension on account of permanent and total disability examined by competent physicians and surgeons. In passing upon the question of permanent and total disability, they may receive and consider the reports and recommendations of such examining medical officers and the applicant shall have the right to submit medical and other competent evidence on the question of his disability and right to be retired. If the board of trustees determines that the applicant is not totally and permanently disabled, the act of the board shall be final. If the determination be that the applicant is totally and permanently disabled, he shall be retired subject, however, to the following conditions:

Sec. 6-322. Light-duty status.

Sec. 6-323. Payment of disability benefits to widow, widowed mother, children of member.

The board of trustees shall pay pensions to the members of the police department who shall be entitled thereto under the disability regulations of this act, and to the widow and children of such deceased member of the police department who shall be entitled thereto under the provisions of this act, which said pension, when paid to a widow or those entitled to receive the same under the provisions hereof, shall not exceed the sum of $40 per month; and likewise where the same is paid to a widowed mother who is entitled thereto under the provisions of this act, the same shall not exceed the sum of $40 per month; and in the event the city for whom such policeman is working at the time of his death shall pay to his widow or minor children, or mother, a year’s salary after the death of such policeman, then the board of trustees shall not pay the pension under the provisions of this act to the one entitled thereto until after the expiration of the time for which the salary is paid; but that the benefits intended to accrue under the provisions of this act shall be postponed until such time as the salary of such deceased member shall cease to be paid to his dependent. (1933 Ga. Laws, page 213, § 13)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals. To the extent the provisions of the foregoing section conflict with section 6-326, they have been superseded.

Sec. 6-324. Continuance of pensions to dependents.

The provisions of this amendment [section] providing for the continuance of pensions to widows, children and widowed mothers, shall be applied and effective as to those policemen who prior to the passage of this act have been retired because of physical disability, and upon the death of such retired policeman, they shall be entitled to receive the amount of pensions provided for under section 6-320. (1939 Ga. Laws, page 356, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-325. Dependents’ rights upon member being killed in line of duty prior to eligibility for retirement.

The widow of any member in good standing, whether designated as a beneficiary or not, who is killed while in the discharge of his duty as an officer but before he has served sufficient time to retire as a matter of right, shall be entitled to receive three-fourths (3/4) of the pension that he would have been entitled to if he had served sufficient time to have retired as matter of right and if such member at the time of his death leaves no widow, then the minor children or minor child, if any, will be entitled to receive such pension. This provision is made retroactive so that it shall apply to the widow of any member who was killed subsequent to September 1, 1944, as well as those who may be killed in line of duty in the future. (1945 Ga. Laws, page 1067, § 7)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals

Sec. 6-326. Compensation for death from injuries in line of duty.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals. To the extent the provisions hereof are in conflict with 1945 Ga. Laws, page 1067, § 7, codified as section 6-325, this section is superseded; the same analysis applies to section 6-323. See also section 6-331(h) for benefits payable under 1964 act.

Sec. 6-327. Benefits to members dying or becoming totally disabled outside line of duty.

Any member of said pension fund who shall hereinafter become because of accident, injuries or illness outside of police duties, and not from his own indiscretion, totally and permanently disabled within the meaning of said term as defined by law may apply for disability pension and if such pension is approved by a majority of the board of trustees the same shall be granted upon the following conditions: No person shall be granted any pension whatsoever for such disability until such person has been in the employment of the department for a period of five (5) years. Such person shall be entitled to receive as a pension such percentage of the full pension provided for as his years of service bears to 25 years. That is to say, a person granted a pension at the expiration of 10 years shall be entitled to ten twenty-fifths (10/2s) of the amount he would receive had he served a period of 25 years. To illustrate, if he has served 11 years, he would receive eleven twentyfifths (11/25) of the amount he would have received if he had served 25 years, or, if such person had served 20 years, he would receive twenty twentyfifths (20/25) of whatever sum he would receive had he served 25 years. In determining the number of years of service fractional parts of years shall be counted. That is to say, a person who has served 18 years and nine (9) months would be pensioned on a basis of eighteen and seventy-five onehundredth twenty-fifths (18.75/25) of the full pension or for 18 and three-fourths (3/4) years of service. The disability pensions herein provided for shall be continued to the beneficiary after the death of such pensioner at three-fourths (34) of the rate paid the pensioner wherever a provision had been made for the beneficiary. Where no beneficiary has been named, or none exists, the disability pension shall cease at the death of the pensioner. (1939 Ga. Laws, page 356, § 2; 1945 Ga. Laws, page 1067, § 4; 1966 Ga. Laws, page 3172, § 4; 1973 Ga. Laws, page 2832, § 2)

Sec. 6-328. Refunds to members leaving service or dying before eligibility for retirement.

Any member participating in the provisions of this act who leaves the employ of said city before being eligible for retirement shall have refunded to him an amount equal to the amount paid into the said fund less one-half of one per centum (0.5%) per year to cover each year that the member had paid into the fund and received protection under this act. To illustrate, if at the end of the first fiscal year, the member has paid into said fund $10 and leaves the services of the city or withdraws from the pension fund, he shall be entitled to a refund of said $10 less one-half of one per centum (0.5%) or if at the end of 24 years, he has paid into said fund $240, he would be entitled to a refund of $240 less 12 per centum. If such member should die before being awarded a pension, and should leave no beneficiary entitled to a pension as such under this act, the refund shall be paid to his estate. (1935 Ga. Laws, page 445, § 4; 1945 Ga. Laws, page 1067, § 10; 1955 Ga. Laws, Jan.-Feb. Sess., page 2055, § 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals. To the extent the provisions of this section conflict with corresponding provisions derived from 1957 Ga. Laws, page 3244, compiled as section 6-329, this section has been superseded.

Sec. 6-329. Refunds when leaving employment prior to retirement.

Any employee participating in the provisions of this act, as amended who leaves the employ of such city prior to retirement shall have refunded to him an amount equal to the amount which he has paid into said fund. (1957 Ga. Laws, page 3244, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-330. Refunds for noncredited deductions upon compulsory retirement or death.

When any member shall be compelled to retire because of age or disability, or shall die, fractional parts of years shall be counted in determining the number of years of service with respect to the member being compelled to retire because of age before completing the required number of years of service, and with respect to partial pensions and pensions for total permanent disability arising outside of police duties and not in line of duty, or pensions upon death, and thereafter such member or his beneficiary shall be entitled to receive a refund of all amounts deducted from his salary for pension purposes for any months for which he or his beneficiary cannot receive full credit on pension benefits. (1958 Ga. Laws, page 2879, § 1; 1963 Ga. Laws, page 2564, § 1; 1966 Ga. Laws, page 3172, § 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-331. Benefits in lieu of like existing benefits.

All such officers and employees in the employment of the city on the effective date of this act who do not in writing agree to accept the benefits and obligations of this amendment, shall have their rights and obligations determined under the law as it existed prior to this amendment.

All regular officers and employees of the city eligible for participation in this act, as amended, who shall be elected or employed after the effective date of this act, shall be required to come under the provisions of this act, as now amended, and shall have all rights and duties provided in the amended act. Temporary employees shall not be required to participate in this act, as amended.

This amendment and the election to accept these benefits shall be predicated upon an acknowledgment that the General Assembly in adopting this amendment reserved the right to further amend said act and to reduce the benefits provided hereunder not to exceed the primary insurance amount such officer and employee will be eligible to receive in the event the officer and employee of such city should ever qualify and accept the benefits under the Federal O.A.S.I. program by reason of his employment by such city. Provided further, that the benefits of this act, as amended, shall in no event be reduced more than the primary insurance amount received from the Federal O.A.S.I. program as a consequence of participation in said Federal O.A.S.I. program. Provided further, that the benefits of this act, as amended, shall in no event be reduced as a consequence of participation in said Federal O.A.S.I. program below the benefits as same existed prior to the enactment of this amendment.

Pensions for beneficiaries designated under the terms ofthis act, as amended, shall be one-half of the amount the pensioner was receiving, at the time of his death, as a result of retirement as a matter of right or because of total and permanent disability; or one-half of the amount such officer or employee would have been entitled to receive had such person retired prior to death.

Said total amount due may be paid at the time the officer and employee elects to come under the terms of this amendment or in 60 monthly installments from the date of his participation under this amendment, at the option of the participant to the plan. Provided, however, that the board of trustees of the fund, as created under this act, as amended, may at their discretion allow additional time for such payments to be made.

Any officer and employee who does not elect to participate under this amendment within six (6) months of the effective date of this amendment, but who later elects to participate, shall be required to pay interest at the rate of four percent (4%) per annum from the effective date of this amendment to the date he elects to participate. In the event the officer and employee should retire or die before said payments into the fund are completed, the secretary of the retirement fund is authorized to deduct the monthly payments from retirement or beneficiary benefits until the obligation is discharged.

Editor’s note—Except for subsection (1) (derived from 1964 Ga. Laws, page 3001, § 1), the provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No. 1985-94 Georgia Laws Year Page ——

Sec. 6-332. Deferred pension benefits.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4527 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-333. [Deduction in benefits for repayment of advanced sick leave.]

Secs. 6-334—6-365. Reserved.

Sec. 6-366. Establishment of funds.

There shall be raised and established funds for the aid, relief and pension of members of paid fire departments who are in active service at the time of the passage of this act and whose names are on the payroll of such departments and future members of such departments, and their dependents in all cities in Georgia having a population of more than 300,000 by the United States census of 1970 or any subsequent census of the United States. (1924 Ga. Laws, page 167, § 1; 1973 Ga. Laws, page 2837, § 3; 1973 Ga. Laws, page 2880, § 2)

Sec. 6-367. 1978 Pension Act.

All such officers and employees in the employment of the city on the effective date of this act who do not in writing agree to accept the benefits and obligations of this amendment shall have their rights and obligations determined under the law as it existed prior to this amendment, even though such provisions of law are specifically repealed as hereinafter set forth.

All regular officers or employees of the city, eligible for participation in this act, as amended, who shall be elected or employed after the effective date of this act, shall be required to come under provisions of this act, as now amended, and shall have all rights and duties provided in the amended act. Temporary and casual employees shall not be required to participate in this act, as amended.

Completion of 9 years = 45% Completion of 8 years = 40% Completion of 7 years = 35% Completion of 6 years = 30% Completion of 5 years = 25% Completion of less than 5 years = 0% Should such person have provided for the payment of a pension to a beneficiary, as authorized by said act, as amended, by making the required payments or contribution to the pension fund, then after terminating the employment with such city, thereby electing to exercise such person's vesting rights, and upon the death of such officer or employee, either before or after attaining 60 years of age, such beneficiary designated under the terms of this act, as amended, shall be entitled to a beneficiary pension equal to three-fourths (3/4) of the amount the pensioner was receiving or such person would have received in accordance with the applicable provisions of this act, as amended.

The board of trustees shall ascertain the current average cost-of-living index as of January 1 each year, and the benefits being paid under this amendment shall be adjusted as of the annual adjustment date as follows: If the current average cost-of-living index is more than 100 percent of the adjusted pensioner index, the benefit shall be increased by a percentage equal to the difference between 100 percent and the percentage representing the current average costof-living index divided by such person's adjusted pensioner index. If the current average cost-ofliving index is less than 100 percent of the adjusted pensioner index, such person's basic benefit shall be reduced by a percentage equal to the difference between 100 percent and the percentage representing the current average costof-living index divided by his adjusted pensioner index.

Notwithstanding the foregoing provisions of this subsection, no increase or decrease in the amount of the monthly retirement benefit due to changes in the current average cost-of-living index, effective at any annual adjustment date, shall be in excess of three percent (3%) of the amount of the monthly retirement benefit payable immediately prior to such date. Neither shall the provisions of this subsection be applied so as to reduce the amount of the benefits of a pensioner or beneficiary to an amount less than that to which such pensioner or beneficiary would be entitled to receive under the other provisions of this amendment.

Payments previously made to the pension fund, not exceeding the amount due to the fund, shall be deducted from the total amount due in arriving at the total payment due, plus any additional sums as may be required by the following provisions for prior service credits. If any part of the creditable service consists of prior service, as defined by this act, as amended, which was allowed and credited prior to this amendment, the percentages of salary or earnings, used in computing the sum to be paid for such prior service credit shall be twice those set forth above, and shall constitute both the employee and employer contributions. Provided further that payment for any such creditable service rendered on or after April 1, 1978, shall be twice the payment due as computed above.

Any officer or employee electing to come under the provisions of this amendment within six (6) months subsequent to the enactment of this amendment, shall have a period of 60 months from the date of such election in which to pay all back pension contributions, as provided in this subsection, without interest. Any officer or employee electing to come under the provisions of this amendment, subsequent to the expiration of six (6) months after the enactment of this amendment, shall have a period of 60 months from the date of such election in which to pay all back pension contributions, as provided in this subsection, and shall be required to pay interest on said back pension contributions at the rate of seven percent (7%) per annum from October 1, 1978, to the date of such payment. The board of trustees is authorized to establish rules and regulations for extending the period in which back pension contributions may be paid provided that interest in the amount of seven percent (7%) per annum shall be added to any amounts not paid within the above specified time period. The board of trustees shall require as a prerequisite for the granting of such extension an assignment of life insurance in an amount sufficient to cover the outstanding obligation.

To be eligible for such prior service credit the officer or employee must have completed at least five (5) continuous years in the employment of the city, and must have filed, five (5) years prior thereto, an application with the board of trustees for such prior service credit. Thereafter prior service credit may be granted to such person eligible and continuing in the service of such city on a pay period basis (one (1) year of prior service credit, not to exceed a maximum of 10 years, for each year such person continues in the service of such city) upon the payment of contributions by such person for such prior service credit based on the wages or salary earned by such person at the time of such prior service being credited.

The contributions to be paid by such officer or employee, herein referred to, shall be at the rates set forth in subsection (i) above, plus the rates of the employer's contribution set forth in subsection (m).

The board of trustees is authorized to establish rules and regulations for extending the period in which back pension contributions may be paid provided that interest in the amount of seven percent (7%) per annum shall be added to any amounts not paid within the above specified period. The board of trustees shall require as a prerequisite for the granting of such extension an assignment of life insurance in an amount sufficient to cover the outstanding obligation.

For purposes of paying the required employer contributions provided above, the governing authority of such cities shall be authorized to levy ad valorem taxes payable to the pension fund sufficient to amortize the unfunded accrued liability under provisions of this amendment within a closed schedule of thirty (30) years commencing July 1, 2011, and upon the determination by an independent actuarial valuation as provided in subsection (n) below that such unfunded accrued liability has been amortized, such authorization to levy such ad valorem taxes shall cease. Should said pension fund at any time be insufficient to meet and pay the pension due to such officers and employees, the governing authority shall appropriate from current funds amounts sufficient to make up the deficiency as it relates to the respective officers and employees and deposit same into said pension fund. Should such actuarial valuation as provided in subsection (n) below result in a determination that the total required employer contribution would be less than the contribution required of members by subsection (i) of this amendment, then the contributions required of members by subsection (i) of this amendment shall be reduced and the required employer contributions in this subsection shall be increased so that the member contributions required by subsection (i) will not be greater than the required employer contributions under this subsection.

The city employing any officer or employee coming under the provisions of this Act shall immediately notify the board of trustees upon the occurrence of the disability or death of any such officer or employee, and the board of trustees shall conduct an investigation within ninety (90) days of the date of the event which caused such disability or death.

Thereafter, the board of trustees shall make a determination as to whether such disability or death was incurred in line of duty or not in line of duty. Should such city, or any person having an interest in said decision, disagree with such decision of the board then either such city or such person may appeal from such decision as provided by law.

It shall also be the duty and responsibility of the board of trustees to employ an independent actuary to render an actuarial review of the pension fund at periodic intervals of not more than five (5) years, commencing with the enactment of this amendment. The term "independent actuary" as used herein means a fellow of the Society of Actuaries, or a member of the American Academy of Actuaries, or an organization of which one or more members is a fellow of the Society of Actuaries or a member of the American Academy of Actuaries, or both.

Nothing herein provided shall prevent an officer or employee from designating a primary beneficiary (spouse or unmarried child or children (natural or legally adopted) under 18 years of age) or domestic partner and a secondary beneficiary (either spouse or unmarried child or children (natural or legally adopted) under 18 years of age or domestic partner and not named as primary beneficiary). If an officer or employee designates a beneficiary, and thereafter such beneficiary should cease to be qualified to receive a pension in the event of the member's death, then such officer or employee may at his or her option, designate some other beneficiary who does qualify for pension benefits under this amendment, and continue to make contributions for such beneficiaries, or should no qualified beneficiary exist, cease to make further contributions for beneficiaries, in which event contributions theretofore made for the benefit of a beneficiary shall not be refunded except insofar as refunds may be allowed by other provisions of this act, as amended.

Should any officer or employee become eligible for a service pension and thereafter remain in the service of such city, then upon the death of such person, without having retired, the spouse or domestic partner of such person may apply for a beneficiary pension as provided for in this amendment, which shall continue for the life of such spouse or domestic partner. In the event of the death or disqualification of a spouse or domestic partner to receive such beneficiary pension, then the unmarried child or children (natural or legally adopted) under the age of 18 years shall succeed to the rights of such deceased or disqualified spouse or domestic partner, as above provided, and such beneficiary pension shall be continued to such child or children until the youngest living child shall reach the age of 18 years, die, or marry, whichever event should first occur. No child (natural or legally adopted) of such officer or employee shall be entitled to receive any benefits unless such child is less than 18 years of age and unmarried or unless such child is less them 23 years of age and enrolled as a full-time student at an accredited secondary school, college or university, and unmarried.

Any officer or employee coming under the provisions of this amendment either voluntarily or by compulsion, who, at such time, has no qualified beneficiary, either spouse or unmarried child or children under 18 years of age or domestic partner, shall not be required to make the contributions necessary to provide for the continuation of pension benefits to a beneficiary. Provided, however, upon the occurrence of the event by which such officer or employee acquires a qualified beneficiary, then such officer or employee shall immediately commence making required contributions to provide benefits for such beneficiary and shall within a period of two (2) years thereafter, in addition to current requirements, pay into the pension fund one percent (1%) of his total salary or earnings for all creditable service prior to the occurrence of such event.

Any officer or employee, electing to come under the provisions of this act, who prior thereto had a qualified beneficiary but who had not made the contributions to provide for the payment of continued pension benefits to such beneficiary, shall be required to pay to the pension fund the amount of such beneficiary contributions for the number of years of service with such city and during which such officer or employee had a qualified beneficiary, such payments to be at the rates and in the manner as set forth in subsection (j) hereof.

In the event that a member dies after retirement, either before or after receiving retirement payments, the named beneficiary, or the member's estate in the absence of a named beneficiary, shall receive a refund in an amount equal to the amount such member paid into said pension fund less the total amount received by such member or beneficiaries in retirement benefits. (Ord. No. 1985-94, § 6, 12-19-85; Ord. No. 2006-14, § 2, 3-23-06)

RELATED LAWS—PENSIONS

Groups I, III, IV, VI Pay period 6 Group II Pay period 11 Group V Pay period 3 Such contributions shall not be included as gross income of the employee for tax purposes until such time as they are distributed or made available. The City of Atlanta shall reduce the compensation payable to a member in an amount of the contributions made on behalf of the employee.

Entitlements specified under subsection (v), above, shall be accorded to those officers and employees not covered by the aforesaid 1978 pension amendment, under applicable provisions of amendments to said law adopted prior to the 1978 amendment.

All officers and employees eligible to retire pursuant to this section must make written application to the pension office between February 13, 1998 and March 31, 1998.

An "eligible roll-over plan participant" is any former Fulton County Firefighter rehired as a full-time firefighter by the City of Atlanta after June 1, 2007.

Prior eligible rollover employment is any employment as a full-time firefighter with Fulton County, Georgia prior to June 1, 2007.

(as defined in paragraph (2) below) may elect to have part or all of his "prior eligible employment" (as defined in paragraph (2) below) considered as creditable service under this plan in accordance with the provisions of paragraph (3) below. If such a participant becomes entitled to "prior eligible employment" by making the payment described in paragraph (4) below, then his "prior eligible employment" will count as creditable service for all purposes under the plan as if such employment had been served with the City of Atlanta.

(1978 Ga. Laws, page 4508, § 1; 1979 Ga. Laws, page 3620, § 1; 1979 Ga. Laws, page 3618, §§ 1, 2; 1979 Ga. Laws, page 3633, § 1; 1980 Ga. Laws, page 3692, §§ 1, 2; 1981 Ga. Laws, page 3553, § 6; Ord. No. 1985-49, § 2, 8-9-85; Ord. No. 1994-11, § 2, 3-14-94; Ord. No. 1994-37, § 2, 8-1-94; Ord. No. 1994-45, § 1, 9-25-94; Ord. No. 1998-2, § 1, 2-10-98; Ord. No. 1998-5, § 2, 2-23-98; Ord. No. 2000-2, § 2, 1-11-00; Ord. No. 2005-28, §§ 1—5, 5-23-05; Ord. No. 2005-52, § 1, 9-12-05; Ord. No. 2005-53, § 3, 9-12-05; Ord. No. 2005-55, § 2, 9-12-05; Ord. No. 2005-81, § 3, 11-22-05; Ord. No. 2006-63, § 1, 9-26-06; Ord. No. 2007-78(07-O-2148), § 1, 12-11-07; Ord. No. 2010-41(10-O-0907), §§ 1, 2, 6-29-10; Ord. No. 2024-27(24-O-1378), § 3, 8-5-24; Ord. No. 202438(24-O-1453), §§ 6, 7, 9-4-24)

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No.

1985-49 1985-94 1987-30 Georgia Laws Year Page ——————Ord. No.

1992-45 1994-11 1994-37 1994-45 Georgia Laws Year Page ————————

Sec. 6-368. Consent by applicant to participate in system.

The receipt of an applicant's executed enrollment or application card by the commissioner of finance or his agent shall constitute the irrevocable consent of the applicant to participate under the provisions of this act, as amended, or as may hereinafter be amended. (1980 Ga. Laws, page 3204, § 1)

Sec. 6-369. Refunds regulated.

Except upon the separation of employment other than retirement or death of an employee, or in the case of bookkeeping, clerical or data processing errors, the refund of pension contributions paid by an employee shall be prohibited. (1980 Ga. Laws, page 3204, § 2)

Sec. 6-370. Tax on salaries of firemen.

Editor’s note—Except for the last sentence (derived from 1976 Ga. Laws, page 3050, § 1), the provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-371. Tax on fire and lightning insurance companies.

A tax of not less than one and one-fourth per centum (1- 1/4%) shall be levied against the premiums of all fire and lightning insurance companies or associations or property situated within the corporate limits of such cities, to be collected from and after the passage of this act. The tax provided in this section shall go to the aid, relief and pension funds provided in this act. (1924 Ga. Laws, page 167, § 10; 1925 Ga. Laws, page 194, § 1; 1931 Ga. Laws, page 223, § 5; 1935 Ga. Laws, page 450, § 6; 1968 Ga. Laws, page 3706, § 2)

Sec. 6-372. Maintenance of fund.

The city treasurer, or other person performing the duties of such, shall keep separate and apart from other monies in his possession the funds raised under the provisions of sections 6-370 and 6-371 and all other funds, which may be received by him in connection with the provisions of this act, as amended. (1924 Ga. Laws, page 167, § 11; 1953 Ga. Laws, Jan.-Feb. Sess., page 2705, § 2)

Editor’s note—The 1953 amendment purports to amend section 12 of the 1924 act but in fact amends section 11.

Sec. 6-373. Appropriations by city, when fund is insufficient.

Should said fund at any time be insufficient to meet and pay the pensions due to such members, such governing authorities shall appropriate from current funds other than funds derived from ad valorem taxation sufficient amounts to make up the deficiency as it relates to such members. (1961 Ga. Laws, page 3373, § 2; 1963 Ga. Laws, page 3356, § 4)

Sec. 6-374. Compulsory participation.

All regular members of the fire department of such cities, elected or employed after the effective date of this act, shall be required to come under the provisions of this act, as amended by the preceding section, and shall have all the rights and duties provided in this act, as now amended. (1955 Ga. Laws, Jan.-Feb. Sess., page 2051, § 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-375. Right of retirement; computation of service.

Any member of such fire department who is in active service at the time of the passage of this apt and whose name is on the payroll, and future members, may as a matter of right, retire from active service, provided he shall have served 25 years in active service at the time of his retirement. The time of service shall be determined from the payroll records in the office of the city comptroller. (1924 Ga. Laws, page 167, § 2; 1947 Ga. Laws, page 717, § 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-376. Credit for prior service; terms, conditions.

Any person qualified for pension benefits under this act, as amended, who was employed by the State of Georgia or a political subdivision thereof, prior to his employment by such city, to render service within the county in which such city is located in whole or in part, may receive credit for such service for pension benefits under this act, as amended, upon the following terms and conditions:

(1957 Ga. Laws, page 2854, § 5)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals. Section 7 of the 1957 act provides that it is to be liberally construed.

Sec. 6-377. Status of member not desiring to retire after becoming eligible.

In case a member has served 25 years, does not desire to retire, and the board of trustees deem such member incapable of further service in the department, the same proceeding shall be had as that to determine the condition of a disabled fireman as set forth in section 6-469 hereof. The decision shall be final. (1924 Ga. Laws, page 167, § 14)

Sec. 6-378. Eligibility to retire of firemen employed on or afterApril 1,1945.

Effective April 1, 1945, any person employed on or after that date must attain the age of 55 years and have served 25 years before being eligible to retire on a pension, provided, however, the provisions of this section shall not apply to any person on the payroll as of March 31, 1945, nor any person claiming a pension by reason of permanent disability. (1945 Ga. Laws, page 1080, § 4)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-379. Rights of employees transferring from one department to another; application of provisions.

Whenever any officer or employee of the city is transferred from one department to another, he shall be entitled to become a member of the pension fund of the department to which he has been transferred and to receive credit for the years of service in the department from which he has been transferred by paying into the pension fund of the department to which he is transferred the amount of premiums he would have paid into said fund if he had been a member of said department for the number of years he claims credit for service in the other department. Such transferred employee shall have the right to have transferred from the pension fund the amount he had paid into such fund. The rights given in this act shall be effective as to the officers and employees who have transferred prior to this act, as well as future transferees. This act shall apply to all the pension funds of the city, namely, the policemen’s [officer’s] pension fund, the firefighter’s pension fund and the general employees’ pension fund. (1947 Ga. Laws, page 717, § 1; Ord. No. 1993-41, § 5, 9-7-93)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

RELATED LAWS—PENSIONS

Sec. 6-380. Rights of county firemen transferring to city.

Whenever a member of any fire department in any county in which such a city is located is transferred to such city from such county, he shall have all the rights, privileges and benefits of any member of such fire department set forth in this act as amended upon the following terms and conditions:

(1951 Ga. Laws, page 529, § 1; 1952 Ga. Laws, page 2566, § 1; 1962 Ga. Laws, page 3194, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals. Paragraphs have been renumbered after repeal of former paragraph (2).

Sec. 6-381. Service in the armed forces— Scope of provisions.

The terms of this amendment to said act shall apply to any member of any fire department or any such city who has been or shall be inducted into the armed forces of the United States, either voluntarily or involuntarily, or under the Selective Service and Training Act, or otherwise, on the following terms and conditions:

(1943 Ga. Laws, page 560, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals. To the extent the above provisions are in conflict with 1953 Ga. Laws, page 2251, section 1, codified as section 6-382, the provisions hereof are superseded.

Sec. 6-382. Same—Terms, conditions of service.

Service in the armed forces of the United States, under the Department of Defense, or service in the Coast Guard of the United States, shall, for the purpose of service pension rights established by this Act, be considered service to any such city, upon the following terms and conditions:

(1953 Ga. Laws, Jan.-Feb. Sess., page 2251, § 1; Ord. No. 2015-04(14-0-1631), § 1, 2-26-15)

Sec. 6-383. Same—Officers and employees serving in Korean conflict or subsequent thereto.

Any officer or employee who was inducted into service in the armed forces of the United States under the Department of Defense, or service in the Coast Guard of the United States either during the Korean conflict or subsequent thereto, or shall have served in the Navy in connection with such service, shall be given full credit for the time served in such service as though he were actually employed during that time by the city and shall not be required to make any contributions to the pension fund for such period of service provided such employee meets the conditions set forth in section 1 of the amendment to this act approved February 16, 1953, (1953 Ga. Laws, Jan.-Feb. Session, page 2269 et seq.), except he shall not be required to make contributions as provided in subsection (f) thereof. (1956 Ga. Laws, page 3097, § 1; 1958 Ga. Laws, page 3015, § 1)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-384. Same—Method of receiving credit for military leave.

All members of the fire department who are on approved military leave from active service and employment may receive credit towards retirement by making the same contribution to the said pension fund as they would have made if they had been on active employment service where a leave of absence from active employment service had been granted to one on military leave. Said contribution shall be paid within 36 months after reassignment to active duty. No credit will be allowed to any member who voluntarily reenlists in the military service after the end of his said leave for the period of reenlistment unless he be granted an additional military leave by the proper authority. (1946 Ga. Laws, page 136, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-385. Spendthrift provisions.

None of the funds herein mentioned shall be subject to attachment, garnishment, judgment; nor shall they be assignable; but shall be paid in cash to the beneficiary if so requested by him or her. (1924 Ga. Laws, page 167, § 17)

Sec. 6-386. Reemployment of pensioners.

Sec. 6-387. Effect on workers' compensation laws.

Except as provided in section 6-367(g), this Act shall not affect nor be affected by any workers' compensation law, or other similar laws. Further, no decisions of the state board of workers' compensation shall be entered as evidence with a pension application before the board of trustees of said pension fund, nor shall said board consider any evidence pertaining to the applicant's previously determined entitlement to workers' compensation in any hearing upon a pension application. (1924 Ga. Laws, page 167, § 21; 1982 Ga. Laws, page 4385, § 6)

Sec. 6-388. Prior pension laws preserved.

This act shall not repeal nor in any wise affect any benefit or pension now being paid to those who were receiving the same prior to the passage of this act. (1924 Ga. Laws, page 167, § 19)

Sec. 6-389. Computations of time; fractional parts of years to be counted.

Whenever this law, or any amendment of this law, requires a computation, for any purpose, of the years of creditable service of any active or retiring member, fractional parts of years of service shall be counted. (1924 Ga. Laws, page 167 et seq.; 1977 Ga. Laws, page 320)

Sec. 6-390. Overtime pay excluded from calculation of benefits.

Insofar as this article appertains to employees and officers of the City of Atlanta, the terms "average monthly earnings," "total salary or earnings" and "total salary," exclude overtime pay, salary or compensation from the calculation of pension benefits and employee contributions to the pension fund. Overtime pay, salary or compensation as used herein shall mean any pay, salary or compensation received for services rendered beyond regularly fixed working hours. This section shall apply to the average monthly earnings and total salary or earnings received on and after the first pay period of 1986 for all officers and employees of the City of Atlanta. (Ord. No. 1985-71, § 3, 11-12-85)

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No. 1985-71 Georgia Laws Year Page ——

Sec. 6-391. Distribution requirements.

Note—Section 11 of Ord. No. 2004-88 provided for an effective date for this section of Jan. 1, 1997.

See. 6-392. Limitation on benefits.

As of each January 1, the dollar limitation as determined by the Commissioner of Internal Revenue for that calendar year will become effective as the maximum permissible dollar amount for that calendar year. The dollar limitation applicable to officers and employees who have commenced distribution of their benefit shall be adjusted annually to reflect any changes to the maximum permissible dollar amount.

Employee contributions treated as employer contributions made pursuant to section 6-37(u) shall be considered a part of the benefit subject to the limitations of this section. Officer or employee RELATED LAWS—PENSIONS contributions for prior service with certain other employers shall be subject to the rules of section 6-94. Employee contributions not made pursuant to section 6-37(u) and not made for credit for prior service with certain other employers shall be converted to an annual benefit amount pursuant to Code section 411(c)(2)(B) and shall be subtracted from the total annual benefit subject to the limitations of this subsection (a), provided that such contributions shall be considered to be a separate defined contribution plan maintained by the City of Atlanta and subject to the limitations of Code section 415(c).

If the form of payment under the act is other than a straight-life annuity (with no ancillary benefits), or if the officer, or employee has made mandatory or voluntary contributions or rollover contributions, or if any portion of the payment is attributable to assets transferred to the fund from another qualified plan not maintained by the City of Atlanta, the benefit shall be adjusted so that it is actuarially equivalent to a straight-life annuity with no ancillary benefits. For purposes of adjusting any benefit, the actuarially equivalent amount shall be the greater of: (i) the annual amount of the straight life annuity (if any) payable to the officer or employee under the act commencing at the same annuity starting date as the form of benefit payable to the officer or employee; or (ii) the annual amount of the straight life annuity commencing at the same annuity starting date that has the same actuarial present value as the form of benefit payable to the officer or employee, computed using a five percent interest rate and the applicable mortality table. No actuarial adjustment shall be required to reflect the value of any of the following: (A) that portion of any joint and survivor annuity that constitutes a qualified joint and survivor annuity (as defined in Code section 417); (B) benefits that are not directly related to retirement benefits, such as preretirement disability and death benefits, and postretirement medical benefits; and (C) post-retirement cost-of-living increases made in accordance with Code section 415(d) and the regulations thereunder.

The provisions of this section 6-93 shall be applied in accordance with the rules of Code section 415 and the regulations thereunder, and the relevant provisions of the regulations are incorporated by reference herein. If payments to or on behalf of an officer or employee begin on multiple dates, the rules of this section 6-93 shall be applied on each such date to the relevant portion of the benefit.

Notwithstanding the foregoing, the maximum permissible dollar amount shall not be reduced by reason of the commencement of annual retirement benefits before age 62 for (1) any full-time officer or employee with at least 15 years of full-time service with any police or fire department that is organized and operated by the City of Atlanta, (2) disability retirement benefits paid to an officer or employee pursuant to this act or (3) a death benefit paid to a beneficiary pursuant to this act.

For officers or employees with RPA '94 Old-Law Benefits, for purposes of determining whether an officer's or employee's benefit exceeds the limitations of this section after December 31, 1999 (the "RPA '94 Freeze Date"), an officer's or employee's total annual benefit under the act calculated as a straight life annuity shall be determined, and this benefit shall not exceed the maximum permissible dollar amount applicable to the officer or employee. Where an officer's or employee's benefit must be adjusted to an actuarially equivalent straight life annuity, such adjustment shall be calculated as provided under subsection (a) above.

In no event shall an officer or employee receive less than the officer's or employee's RPA '94 Old-Law Benefit. For purposes of determining that an officer or employee receives no less than the officer's or employee's RPA '94 Old-Law Benefit, the limitation applicable to the officer's or employee's RPA '94 Old-Law Benefit ("Old-Law Limitation") shall be determined, and the officer or employee shall receive the RPA '94 Old-Law Benefit to the extent it does not exceed such old-law limitation. Before January 1, 2000 (the "final implementation date"), adjustments to the old-law limitation for benefits that commence before age 62 or after age 65 shall be calculated as provided under Code section 415(b)(2)(E) and the terms of the act as in effect on December 7, 1994. On or after the final implementation date, adjustments to the old law limitation for commencement of benefits before age 62 or after age 65 shall RELATED LAWS—PENSIONS be calculated as provided in subsection (d) above. In no event, however, may an officer's or employee's old-law benefit exceed the officer's or employee's old-law benefit as of the RPA '94 Freeze Date.

For the purposes of this subsection, the term "RPA '94 Old-Law Benefit" shall mean the officer's or employee's accrued benefit under the terms of the act as of the RPA '94 Freeze Date, for the annuity starting date and optional form and taking into account the limitations of Code section 415 as in effect on December 7, 1994, including the participation requirements under Code section 415(b)(5). In determining the amount of an officer's or employee's RPA Old-Law Benefit, the following shall be disregarded: (1) any ordinance or amendment to the act increasing benefits adopted after the RPA '94 Freeze Date, and (2) any cost-of-living adjustments that become effective under Code section 415(d) after the RPA '94 Freeze Date.

If, at any date after the RPA '94 Freeze Date, the officer's or employee's total benefit under the act, before the application of Code section 415, is less than the officer's or employee's old-law benefit, the RPA '94 Old-Law Benefit will be reduced to a benefit equal to the officer's or employee's total benefit.

The use of a different interest rate and mortality table may not increase an officer's or employee's RPA '94 Old-Law Benefit to an amount greater than such benefit as of the RPA '94 Freeze Date. (Ord. No. 2004-84, § 11(3), 11-16-04; Ord. No. 2004-88, § 3, 12-10-04; Ord. No. 2010-68(10-0 1894), § 1, 12-15-10)

Note—Section 11 of Ord. No. 2004-88 provided for an effective date for this section of Jan. 1, 2002.

See. 6-393. Treatment of employee contributions for prior service with certain other employers.

are satisfied, determined by treating the accrued benefit derived from all contributions under this Act for permissive service credit as an annual benefit for purposes of Code section 415(b), provided, however, that the reduced limit under Code section 415(b)(2)(C) (as described in section 6-392(d)) shall not be exceeded solely by reason of this section 6-393; or

In the case of service described in clauses (A), (B) or (C), such service will be nonqualified service if recognition of such service would cause an officer or employee to receive a retirement benefit for the same service under more than one retirement plan. (Ord. No. 2004-84, § 11(4), 11-16-04; Ord. No. 2004-88, § 4, 12-10-04)

Note—Section 11 of Ord. No. 2004-88 provided for an effective date for this section of Jan. 1, 2002.

mining all benefits provided under this Act for any year shall not exceed $200,000.00, as adjusted for the cost of living in accordance with Code Section 401(a)(17)(B).

If compensation for any prior year is taken into account in determining the benefits of an officer or employee, the compensation for such prior year shall be subject to the applicable annual compensation limit in effect under Code Section 401(a)(17) for that prior year. Notwithstanding the foregoing, effective January 1, 2002, the limit on compensation taken into account with regard to years before January 1, 2002 shall be increased to $200,000.00, and the monthly benefit of officers and employees who have terminated employment, including officers and employees who have commenced receiving a benefit, shall be recalculated to reflect such increase.

The annual compensation of an officer or employee who commenced participation under this Act before January 1, 1996 shall not be limited by the terms of this section.

For the purposes of compliance with the requirements of Code Section 415, on or after January 1, 2009, the definition of "compensation" shall include differential wage payments within the meaning of Code Section 414(u)(12). (Ord. No. 2004-84, § 11(5), 11-16-04; Ord. No. 2004-88, § 5, 12-10-04; Ord. No. 2015-04(14-0 1631), § 2, 2-26-15)

Note—Section 11 of Ord. No. 2004-88 provided for an effective date for this section of Jan. 1, 1996.

See. 6-394. Limitation on monthly earnings.

For the period from January 1, 1996 to December 31, 2001, the annual compensation of each officer and employee taken into account for determining all benefits provided under this Act, 1927 Ga. Laws, page 265, as amended, for any year shall not exceed $150,000.00, as adjusted for the cost of living in accordance with Section 401(a)(17)(B) of the U.S. Internal Revenue Code (the "Code"). For years beginning on and after January 1,2002, the annual compensation of each officer and employee taken into account for deter

Sec. 6-395. Uniformed Services Employment and Reemployment Rights Act.

Notwithstanding any other provision of this Act, 1924 Ga. Laws, page 167, as amended, to the contrary, contributions, benefits and service credit with respect to qualified military service will be provided in accordance with section 414(u) of the U.S. Internal Revenue Code. (Ord. No. 2004-84, § 11(6), 11-16-04; Ord. No. 2004-88, § 6, 12-10-04)

Note—Section 11 of Ord. No. 2004-88 provided for an effective date for this section of Dec. 12, 1994.

RELATED LAWS—PENSIONS

Sec. 6-396. Supplemental benefit arrangement.

Note—Section 11 of Ord. No. 2004-88 provided for an effective date for this section of Jan. 1, 2004.

See. 6-397. Eligible rollover distributions.

Note—Section 11 of Ord. No. 2004-88 provided for an effective date for this section of Jan. 1, 2002.

Sec. 6-398. Exclusive benefit.

At no time prior to the satisfaction of all liabilities with respect to officers and employees participating under the provisions of this Act, 1924 Ga. Laws, page 167, as amended, and their beneficiaries shall any part of the corpus or income of the fund established under this Act be used for, or diverted to, purposes other than for the exclusive benefit of such officers, employees and beneficiaries, except that a contribution by an employer to the fund established under this Act made under a mistake of fact may be returned to such employer within one year after the payment of the contribution. (Ord. No. 2004-84, § 11(9), 11-16-04; Ord. No. 2004-88, § 9, 12-10-04)

Note—Section 11 of Ord. No. 2004-88 provided for an effective date for this section of Jan. 1, 1997.

Sec. 6-399. Minimum vesting standards.

Upon the termination of the fund established under this Act, 1924 Ga. Laws, page 167, as amended, or upon complete discontinuance of contributions under the Act, the rights of all officers and employees to benefits accrued to the date of such termination or discontinuance, to the extent then funded, shall be nonforfeitable. (Ord. No. 2004-84, § 11(10), 11-16-04; Ord. No. 2004-88, § 10, 12-10-04)

Note—Section 11 of Ord. No. 2004-88 provided for an effective date for this section of Jan. 1, 1997.

Sec. 6-400. Application of Pension Modification pursuant to City Related Laws Section 6-2.

There has been raised and established funds for the aid, relief and pension of members of the Atlanta Fire Department who were in active service on or after the date of the passage of this RELATED LAWS—PENSIONS act ("Firefighters' Pension Fund"). The terms of the Firefighters' Pension Fund have been modified by City Related Laws Section 6-2. The terms of the Firefighters' Pension Fund shall be as set forth in City Related Laws Sections 6-366 through 6-420, as amended by Related Laws Section 6-2. The retirement plan and benefits of the following members of the Firefighters' Pension Fund shall not be impacted by Related Laws Section 6-2: 1) members who were active service City Employees on November 1, 2011 who were hired by the City and Joined the Firefighters' Pension Fund prior to January 1, 1984, and had continuous City service, or had had a break in service and purchased the interim pension benefits upon rehire; and 2) members who retired before November 1, 2011. (Ord. No. 2011-27(11-O-0672), § 11, 6-29-11)

Secs. 6-401—6-420. Reserved.

DIVISION 2. BOARD OF TRUSTEES*

Sec. 6-421. Board of trustees; constituted, membership, duties.

that any such rules, procedures and policies are consistent with the provisions of this act and with all other applicable laws. The board of trustees shall be authorized to retain a thirdparty administrator, an independent attorney, and an independent actuary.

RELATED LAWS—PENSIONS

Sec. 6-422. Appeals; procedure.

Sec. 6-423. Investment of excess funds.

In the event there should accumulate more funds than are needed for immediate use, the board of trustees is empowered to invest such excess funds as authorized by applicable laws, including but not limited, to the provisions of this act and the Georgia Investment Authority Law, §47-20, Article 7, et seq. (Ord. No. 2020-21(20-O-1178), § 3, 4-29-20)

Sec. 6-424. Court review of decisions of board of trustees.

The decision of said board of trustees granting or refusing a pension shall be subject to review by the superior court in an action at law, suit in equity, writ of certiorari as provided by general law for such writs or other proper proceeding, upon petition of such city or any other person who may have an interest in the funds provided by this act, as amended. (Ord. No. 2020-21(20-O-1178), § 3, 4-29-20)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-425. City attorney; function, compensation.

The city attorney shall without extra compensation render such legal service as such board of trustees shall require. (Ord. No. 2020-21(20-O-1178), § 3, 4-29-20)

Sec. 6-426. Actuarial investigations.

The board of trustees of this retirement system shall have the system's actuary make an actuarial investigation every five (5) years or more often as the board, in its discretion, may deem proper. Such actuarial investigation shall include the results of any actuarial investigation into the then current assumptions as to rates of interest, mortality, disability, withdrawal and retirement. The actuarial investigation shall also include consideration of the experience of the retirement system under its assumptions and a comparison of results with the previous actuarial investigations and may also include such other studies as may be necessary or desirable for the completeness and accuracy of the actuarial investigation. The actuarial investigation shall also include a valuation of the contingent assets and liabilities of the retirement system and a determination of the payment necessary to amortize over a stated period any unfunded accrued liability disclosed.

RELATED LAWS—PENSIONS As an exhibit to the actuarial investigation, the retirement system board of trustees shall attach a copy of all the provisions of the plan for the retirement system, including the requirements and conditions for qualifying to participate, the nature of benefits under the plan, and the manner in which the local retirement system is funded. The board of trustees of the retirement system shall file with the state auditor a copy of each actuarial investigation. (Ord. No. 2020-21(20-O-1178), § 3, 4-29-20; Ord. No. 2024-27(24-O-1378), § 6, 8-5-24)

Secs. 6-427—6-460. Reserved.

Sec. 6-461. Amount of pension; benefits to dependents.

When such member shall retire as a matter of right, he shall be paid thereafter for the rest of his life 55 percent of the monthly salary or pay he was receiving at the time of such retirement, but the maximum amount to be paid to any fireman as a pension shall be the sum of $100 per month, provided he shall have served the 25 years in active service at the time of his retirement, or shall have become totally disabled in the line of duty at any time as aforesaid. In case of death of such pensioner, his widow, if any, shall receive during her life or until remarried, a sum equal to three-fourths (3/4) of the amount the pensioner was drawing at the time of his death; provided, however, that no such widow shall receive any such sum hereunder unless she was the lawful wife of said pensioner prior to his retirement from active service. If such pensioner at death leaves no widow or if pensioner's widow was not the lawful wife of pensioner prior to his retirement from active service, but leaves orphan children under the age of 16 years, such orphan child or children, except adopted children, adopted subsequent to said pensioner's retirement from active service, shall receive until reaching the age of 16, a sum equal to three-fourths (3/4) of the amount the pensioner was drawing at the time of his death. Upon the death of any member under this act, from any cause, who has no dependents entitled to his pension, the money he has paid into the pension fund shall be paid to his estate at his death. Provided, however, the amount of the pension shall be increased five dollars ($5.00) per month for each full year's service not in excess of 10 years rendered by the officer or employee after the time when he might have retired as a matter of right. (1924 Ga. Laws, page 167, § 4; 1931 Ga. Laws, page 223, § 1; 1935 Ga. Laws, page 450, § 1; 1945 Ga. Laws, page 1080, § 1; 1947 Ga. Laws, page 717, § 3; 1952 Ga. Laws, page 2566, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-462. Designation of spouse or unmarried child or children as beneficiaries; secondary beneficiary.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-463. Benefits continued for persons receiving pensions under 1924 act.

All persons now receiving pensions under the provisions of said act approved August 13, 1924, shall henceforth receive such pensions in the amounts provided for in this act. (1931 Ga. Laws, page 223, § 7)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-464. Total pension benefits limited.

The total pension benefits as provided by this act, as now amended, shall be limited in the following particulars: The total pension benefits plus any social security benefits that may inure to such person by reason of his employment by such city shall not exceed 75 percent of his average monthly salary averaged for the last year of his employment as herein provided. The board of trustees shall establish rules to carry out this restriction, which shall not apply to social security benefits inuring to such person by reason of other employment. (1957 Ga. Laws, page 2854, § 4)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-465. Recomputation of pensions for certain retired officers, employees.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-466. Rights of dependents when fire , man dies after becoming eligible for retirement.

When any fireman who has served 25 years and is in active service at the time of his death dies, his widow or minor children, natural or adopted, shall receive the same pension she would have received under this act as amended had such fireman been retired and receiving a pension under section 4 thereof. (1925 Ga. Laws, page 194, § 2; 1935 Ga. Laws, page 450, § 7)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-467. Increase of pensions for retired officers with over 25 years of service.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-468. Funds for benefits provided in sections 6-465 and 6-467.

The increased pension benefits provided by sections 6-465 and 6-467 shall be paid by the board of trustees from funds available to them for the payment of pensions. (1957 Ga. Laws, page 2854, § 10)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-469. Disability retirement generally.

Any member of such department in active service whose name is on the payroll or who shall be injured or whose health shall become permanently impaired to such an extent as to render him totally disabled as a result of such service, shall upon application be retired. The board of trustees shall have the applicant for a pension on account of permanent and total disability examined by competent physicians and surgeons. In passing upon the question of permanent and total disability, they may receive and consider the reports and recommendations of such examining medical officers and the applicant shall have the right to submit medical and other competent evidence on the question of his disability and right to be retired. If the board of trustees determines that the applicant is not totally and permanently disabled, the act of the board shall be final. If the determination be that the applicant is totally and permanently disabled, he shall be retired, subject, however, to the following conditions:

(1924 Ga. Laws, page 167, § 3; 1945 Ga. Laws, page 1080, § 7)

Sec. 6-470. Benefits payable to member for total disability incurred in line of duty.

When such member shall be retired for total disability from injuries received in line of duty, he shall be paid 55 percent of his monthly salary that he was receiving at the time he was injured, but the maximum amount to be paid to any fireman as a petitioner shall be the stun of $100 per month for the rest of his life, subject, however, to the right of the board to reexamine such pensioner on the question of total disability or discontinuance of pension as is hereinafter provided by section 8 [section 6-469] of this act. (1924 Ga. Laws, page 167, § 5; 1931 Ga. Laws, page 223, § 2; 1935 Ga. Laws, page 450, § 2; 1945 Ga. Laws, page 1080, § 2)

Editor’s note—The reference to “section 6-469” in the above section actually refers to section 7 of 1945 Ga. Laws, page 1080.

Sec. 6-471. Service prerequisite to disability benefits.

Any person entitled to disability benefits under the provisions of this act, as amended, may receive such benefits after he has been in the active employment of the city for a period of five (5) years. (1957 Ga. Laws, page 2854, § 6; 1973 Ga. Laws, page 2837, § 2)

Sec. 6-472. Benefits for disability not in line of duty; effect of death of member.

Sec. 6-473. Amount of pension for total disability not in line of duty after five years’ service.

All persons now receiving pensions under the provision of said act approved August 13, 1924, and amendments thereto, shall henceforth receive such pensions in the amounts and only under the conditions provided for in this act.

Provided, however, that all persons now receiving pensions under said act approved August 13, 1924, as amended, on account of total disability not from accident in line of duty but after five (5) years’ service, shall after the passage of this act receive the sum of $15 per month. (1935 Ga. Laws, page 450, § 8)

Sec. 6-474. Compensation for death from injuries in line of duty.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-475. Refunds when leaving employment prior to retirement.

Any employee participating in the provisions of this act, as amended, who leaves the employ of such city prior to retirement shall have refunded to him an amount equal to the amount which he has paid into said fund. (1957 Ga. Laws, page 2854, § 3)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals. Section 7 of the 1957 act provides that such act is to be liberally construed.

Sec. 6-476. Refunds to firemen leaving service before eligibility for retirement.

Any member participating in the provisions of this act who leaves the employ of said city before being eligible for retirement shall have refunded to him an amount equal to the amount paid into the said fund less one-half of one percentum (0.5%) per year to cover each year that the member has paid into the fund and received protection under this act. To illustrate, if at the end of the first year, the member has paid into said fund $10 and leaves the services of the city or withdraws from the pension fund, he shall be entitled to a refund of said $10 less one-half of one percentum (0.5%) or if at the end of 24 years, he has paid into said fund $240, he would be entitled to a refund of $240 less 12 per centum. If such member should die before being awarded a pension, and should leave no beneficiary entitled to a pension as such under this act, the refund shall be paid to his estate. (1945 Ga. Laws, page 1080, § 5; 1955 Ga. Laws, Jan.-Feb. Sess., page 2051, § 4)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-477. Refunds for noncredited deductions upon compulsory retirement or death.

When any member shall be compelled to retire because of age or disability, or shall die, fractional parts of years shall be counted in determining the number of years of service with respect to the member being compelled to retire because of age before completing the required number of years of service, and with respect to partial pensions and pensions for total and permanent disability not in line of duty, or pensions upon death, and thereafter such member or his beneficiary shall be entitled to receive a refund of all amounts deducted from his salary for pension purposes for any months for which he or his beneficiary cannot receive full credit on pension benefits. The provision herein shall be retroactive to cover any pensioner or his beneficiary who had service in excess of twelve months for which no pension benefits were received. (1958 Ga. Laws, page 2849, § 1; 1963 Ga. Laws, page 2563, § 1; 1966 Ga. Laws, page 2996, § 2)

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-478. Benefits in lieu of existing benefits, generally.

All such members of the fire departments in the employment of such cities on the effective date of this act who do not in writing agree to accept the benefits and obligations of this amendment shall have their rights and obligations determined under the law as it existed prior to this amendment.

In case the member has served 26 years, or more, the amount of the pension payment shall be increased five dollars ($5.00) per month for each full year’s active service in excess of 25 years.

In case the member has served 30 years, or more, the amount of the pension shall be increased an additional five dollars ($5.00) per month for each full year’s active service in excess of 30 years.

The records kept in the office of the comptroller or other chief finance officer of such city shall be conclusive as to the time served.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals. The 1961 act did not amend the 1955 act but clearly superseded it.

Sec. 6-479. Election by member qualified as fire fighter or subject to fire fighting duties.

All such members of the fire department in the employment of the city on the effective date of this act who qualify as a fire fighter or are subject to fire fighting duties but who do not in writing agree to accept the benefits and obligations of this amendment shall have their rights and obligations determined under this act as it existed prior to this amendment.

All regular members of the fire department of the city, eligible for participation in this act as amended who shall be elected or employed after the effective date of this act, shall be required to come under the provisions of this act, as now amended, and shall have all rights and duties provided in the amended act.

This amendment and the election to accept its benefits shall be predicated upon an acknowledgement that the General Assembly in adopting this amendment reserved the right to further amend said act and to reduce the benefits provided hereunder not to exceed the primary insurance amount he will be eligible to receive in the event the members of the fire department of such city should ever qualify and accept the benefits under the Federal O.A.S.I. program by reason of their employment by such city. Provided further, that the benefits of this act, as amended, shall in no event be reduced more than the primary insurance amount received from Federal O.A.S.I. program, as a consequence of participation in said Federal O.A.S.I. program. Provided, further, that the benefits of this act, as amended, shall in no event be reduced as a consequence of participation in said Federal O.A.S.I. program below the benefits as same existed prior to the enactment of this amendment.

Pensions for beneficiaries designated under the terms of this act, as amended, shall be one-half of the amount the pensioner was receiving, at the time of his death, as a result of retirement as a matter of right or because of total and permanent disability; or one-half of the amount such officer or employee would have been entitled to receive had such person retired prior to death.

The pension benefits for a primary beneficiary shall be continued to the secondary beneficiary, upon the death, or ineligibility for benefits, of the primary beneficiary. Provided, however, if such primary beneficiary was not receiving the maximum beneficiary payment provided for in this act because of any provision of this act reducing such amount, such maximum beneficiary amount shall be paid to the secondary beneficiary, notwithstanding any lesser amount previously paid to the primary beneficiary. Provided, further, that if said beneficiary, primary or secondary, receiving beneficiary benefits as widow or widower of the pensioner is more than five (5) years younger than the pensioner, there shall be deducted from such pension one-twelfth of two percent (2%) per month for each month such beneficiary is more than five (5) years younger than the pensioner.

No spouse, designated as a beneficiary, shall be entitled to receive any of said service pension benefits unless such spouse shall have been legally married to such officer or employee of such city for a period of one (1) year prior to the death of such pensioner; provided the officer or employee has made payment for such benefits prior to retirement.

In determining all pensions of officers or employees referred to above, fractional parts of years of service shall be counted and accumulated annual sick leave days credited to such officer or employee shall be counted as provided for in paragraph e.

In determining creditable service, accumulated, unused sick leave days credited to such officer or employee shall be added as work days to the creditable service otherwise provided by this act, as amended. In determining average monthly earnings, such accumulated unused sick leave day shall be credited at the highest daily rate of regular salary or earnings during the highest three (3) consecutive years’ salary or earnings and all accumulated unused sick leave days shall be substituted for a like number of days at the lowest rate of regular salary or earnings during such highest three (3) consecutive years’ salary or earnings during the term of employment.

Editor’s note—The ordinances listed in the left-hand column below are found in the state session laws at the location listed opposite them in the right-hand column below:

Ord. No. 1985-94 Georgia Laws Year Page ——

Said total amount due may be paid at the time the member of the fire department elects to come under the terms of this amendment or in 60 monthly installments from the date of his participation under this amendment, at the option of the participant to the plan. Provided, however, that the board of trustees of the fund, as created under this act, as amended, may at their discretion allow additional time for such payments to be made.

Any member of the fire department who does not elect to participate under this amendment within six (6) months of the effective date of this amendment, but who later elects to participate, shall be required to pay interest at the rate of four percent (4%) per annum from the effective date of this amendment to the date he elects to participate. In the event the member of the fire department should retire or die before said payments into the fund are completed, the secretary of the retirement fund is authorized to deduct the monthly payments from retirement or beneficiary benefits until the obligation is discharged.

Editor’s note—Except for subsection (j) (derived from 1964 Ga. Laws, page 2161), the provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

See. 6-480. Light-duty status.

Sec. 6-481. Deferred pension benefits.

Editor’s note—The provisions compiled in the above section were repealed by 1978 Ga. Laws, page 4508 but have been retained at the request of the city due to their applicability to certain individuals.

Sec. 6-482. Deduction from benefits for repayment of advanced sick leave.

Chapter 7 PLANNING Sec. 7-1. Sec. 7-2. Sec. 7-3.

Historic zones. Notice to tax assessing official of zoning changes. Restriction on rezoning of annexed land.