For the purposes of this division, the following words and terms shall have the meanings respectively ascribed:

     Accrued benefit. The monthly amount which would be payable to a covered employee at normal retirement date based upon highest average salary and years of service as of the date of determination.

     Active service. The regular service of a covered police employee and sick leave and vacation accrued and actually taken as a result of that employment, as well as military leave which qualifies under the Veterans Reemployment Rights Act (38 U.S.C. 2021, et seq.) as now enacted, or hereafter amended. It shall exclude periods spent by an otherwise active employee while on any inactive pay status such as lost time, leave of absence or other leave for military service. Such voluntary or involuntary absences of a covered police employee shall not be counted as time spent in active service and covered employment.

     Base plan benefits. Base plan benefits include disability retirement benefits determined by section 18-46, death benefits determined by section 18-47 and benefits determined by subsections (1) or (2) below. Covered employees employed on or prior to October 1, 1991, could elect either plan set out in subsections (1) or (2) below. Covered employees employed after October 1, 1991, are required to be in base plan benefits set out in subsection (1) below.

    (1)    Prior to age sixty-two (62), a covered employee retired due to age or service shall receive two and one-half (2.5) per cent of highest average salary per year of service up to twenty (20) years, according to the eligibility requirements set out in this division, plus an additional two (2) per cent of highest average salary for each year of service beyond twenty (20) years, up to twenty-five (25) years, or a maximum of sixty (60) per cent of highest average salary for twenty-five (25) years of covered employment. This benefit continues for life.

    (2)    Prior to age sixty-two (62), a covered employee retired due to age or service shall receive the same base benefit as set out in subsection (a) above. Employees retiring after twenty (20) or more years of service covered by this subsection shall receive an increase of base benefit of two (2) per cent of the calculated retirement benefit on the anniversary date of the retirement, up to age sixty-two (62). After age sixty-two (62), these covered employees retired due to age or service shall receive one and forty-six-hundredths (1.46) per cent of highest average salary for each year of service up to a maximum base benefit of thirty-six and one-half (36.5) per cent of highest average salary. The benefit calculated at age sixty-two (62) is then increased by two (2) per cent for each year from retirement to age sixty-one (61). This benefit is then payable from age sixty-two (62) and increased in each future year by two (2) per cent of the preceding year's benefit amount.

     Child or children. The natural or legally adopted child or children of a covered employee, who are unmarried and under the age of eighteen (18), shall be deemed a child or children for all purposes under this division. Stepchildren who are unmarried, under the age of eighteen (18), and in the care of the covered employee, shall be deemed a child or children under this division for purposes of disability benefits. If there is no surviving spouse at the time of the covered employee's death, a stepchild or stepchildren who are unmarried, under the age of eighteen (18), and in the care of the covered employee, shall be deemed a child or children for purposes of death benefits.

     Code. The Internal Revenue Code of 1986, as amended.

     Compensation. The total amount of salary, wages, and overtime pay currently paid or payable by the city to a covered employee for his service. Compensation shall include any amounts contributed to a cafeteria plan under code section 125, any amounts contributed to a deferred compensation plan under code section 457, and any amounts contributed to this plan on behalf of a covered employee and picked up by the city under code section 414(h).

     Covered employment. The active service of a covered police employee and service covered by another plan established by this article.

     Covered police employee. A person employed by the Columbia Police Department as a full-time, regular police officer. This term shall exclude clerical employees, watchmen, school traffic guards, turnkeys, volunteers and any other employee or associate, regardless of whether they are commissioned as a police officer, when they are not a salaried full-time, regular police officer of the city. This term shall exclude the chief of police.

     Duty-related disability or death. A disability or death which results from a disease contracted or an accidental injury sustained by a covered employee while in the actual discharge and performance of the duties of his covered employment at some definite time and place. Duty-related disability or death shall include a disability or death which results from a disease contracted or an injury sustained by an off-duty covered employee acting under color of his commission. A disability or death resulting from a disease contracted or an injury sustained by an off-duty covered employee while in paid employment of another entity shall only be considered a duty-related disability or death if the covered employee was acting under color of his commission within the limits of the City of Columbia at the time he sustained the disability.

     Eligible spouse. The spouse of a covered employee to whom the employee was married at the date of the covered employee's death.

     Enhanced plan benefits. Employees covered by base plan benefits subsection (1) shall be covered by enhanced plan benefits subsection (1). Employees covered by base plan benefits subsection (2) shall be covered by enhanced plan benefits subsection (2).

    (1)    A covered employee retired due to age or service shall receive an enhanced benefit of three (3) per cent of highest average salary per year of covered employment up to twenty (20) years. For each year of service in covered employment over twenty (20), the covered employee shall receive an additional two (2) per cent of highest average salary per year, up to a maximum of seventy (70) per cent for twenty-five (25) years of service. This benefit shall continue for life.

    (2)    A covered employee covered under this option of the plan shall receive, up to age sixty-two (62), a benefit as set out in subsection (1) above. In addition, a covered employee retiring prior to age sixty-two (62) according to the eligibility requirements of this plan shall receive an increase in the first month of each plan year after retirement of two (2) per cent of the enhanced retirement benefits per year up to age sixty-two (62). After age sixty-two (62), all employees retired under this option shall receive one and ninety-six hundredths (1.96) per cent of the highest average salary times the number of years of continuous service up to twenty (20) years. For each year over twenty (20), one and forty-six hundredths (1.46) per cent of highest average salary is added. The maximum benefit is forty-six and five tenths (46.5) per cent of highest average salary with twenty-five (25) years of continuous service. The benefit calculated at age sixty-two (62) is then increased by two (2) per cent for each year from retirement to age sixty-one (61). The benefits calculated at age sixty-two (62) shall be increased each future year of retirement by two (2) per cent. The benefit calculated at age sixty-two (62) is then payable from age sixty-two (62) and increased in each future year by two (2) per cent of the preceding year's benefit amount.

     Highest average salary. The average of the thirty-six (36) months of covered employment, whether or not consecutive, in which such covered employee's salary was the highest, or, if he has less than thirty-six (36) months of service, then the average salary over his entire period of service. For the purposes of calculating the thirty-six (36) months of highest average salary, no period shorter than one of twelve (12) months shall be used in that calculation.

     In care of. Children shall be deemed in the care of a covered police employee if they are domiciled with and under the control and supervision of a covered police employee.

     Nonduty-related disability or death. A disability or death other than a duty-related disability or death.

     Plan year. The twelve-month period commencing on each October 1 and ending on the following September 30.

     Social Security and Workers' Compensation entitlements. The amount of Social Security or Workers' Compensation benefits to which a claimant would be entitled as a result of his covered employment, regardless of whether a claimant has actually made application for such benefits. Failure of a claimant to apply for such a benefit shall result in the calculation of his benefits under the PRF as if such benefits are actually being received. Only and adverse determination by the appropriate Social Security or Workers' Compensation authority shall be deemed a bar to such reductions and such a determination shall be conclusive upon the PRB consideration of the amount of such an entitlement. Determination of entitlement shall be fixed as of the date of application for benefits from the funds hereunder created.

     Trustee. The City of Columbia.

     Trust fund. The assets held by the trustee at the time of the adoption of this division and such assets as thereafter increased or decreased by contribution, investment, reinvestment, expenses (including any taxes), and distributions.

     Widowed spouse. A spouse who is legally married to a covered police employee at the date of his death.

     Year(s) of service. A plan year in which a covered employee has at least two hundred sixty (260) days of service. A covered employee who has fewer than two hundred sixty (260) days of service in a plan year which includes the date his employment or reemployment commenced shall in each case receive a partial year of service equal to the number of his days of service in such plan year divided by two hundred sixty (260).

(Code 1964, § 9.1780; Ord. of 12-20-82; Ord. No. 10953, § 1, 3-17-86; Ord. No. 11745, § 1, 1-4-88; Ord. No. 12868, § 1, 2-4-91; Ord. No. 13698, § 1, 6-7-93; Ord. No. 15072, § 1, 12-2-96; Ord. No. 15276, § 1, 7-7-97; Ord. No. 15300, § 1, 7-21-97)

     Cross reference(s)--Definitions and rules of construction generally, § 1-2.