Section 18-60 Definitions and rules of construction.

The following definitions and rules of construction apply to this division:

Active service. The regular service of a covered firefighter 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 Uniformed Services Employment and Reemployment Rights Act (38 U.S.C. 4301, et seq.) as now enacted, or hereafter amended. It shall exclude periods spent by an otherwise active employee 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 firefighter employee shall not be counted as time spent in active service and covered employment.

Administrator. The director of finance of the city.

Child. The natural or legally adopted child of a covered firefighter employee.

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

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

Covered firefighter employee. A person employed by the Columbia Fire Department as a full-time, regular firefighter. This term shall exclude clerical employees, volunteers and any other employee or associate, regardless of whether they are commissioned as a firefighter, when they are not a salaried full-time, regular firefighter of the city.

Highest average salary. The average of the thirty-six (36) months of covered employment, whether or not consecutive, in which such covered firefighter employee's salary was the highest, or, if the employee has less than thirty-six (36) months of service, then the average salary over the employee’s entire period of service. For the purposes of calculating the thirty-six (36) months of highest average salary, no period shorter than twelve (12) months shall be used . “Salary,” as used in this definition, includes only compensation included in computing the employee’s contributions to the firefighters’ retirement fund.

Pick up. This term has the same meaning in this division as it has in code section 414(h).

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

Retiree. A former covered firefighter employee entitled to receive benefits from the firefighters’ retirement fund.

Surviving spouse. The spouse of a covered firefighter employee or retiree to whom the employee was married at the date of the covered firefighter employee's or retiree’s death.

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.

Year(s) of service. A plan year in which a covered firefighter employee scheduled for eight-hour shifts has at least two thousand (2,000) hours of service. A covered firefighter employee who has fewer than two thousand (2,000) hours of service in a plan year which includes the date the employee’s employment or reemployment commenced shall in each case receive a partial year of service equal to the number of the employee’s hours of service in such plan year divided by two thousand (2,000). For a covered firefighter employee scheduled for twenty-four-hour shifts, year(s) of service, means a plan year in which the covered firefighter employee has twelve (12) calendar months with at least nine (9) shifts of service per month. A covered firefighter employee who has fewer than twelve (12) months of service in a plan year which includes the date the employee’s employment or reemployment commenced shall in each case receive a partial year of service equal to the number of the employee’s months of service in such plan year divided by twelve (12).

(Ord. No. 018160, § 1, 7-6-04)