Sec. 102-236. Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Alternate payee means an alternate payee as defined under C.R.S. § 14-10-113(6)(b)(I).
Beneficiary means any person, other than a retirant, in receipt of a pension payable from funds provided by the retirement system of the police department.
Board means the board of trustees of the retirement system of the police department provided for in section 102-238.
Code means the Internal Revenue Code of 1986, as amended from time to time.
Compensation or salary means the base salary set forth in the City's compensation ordinance for the rank and grade held by a member and paid by the City to a member for service rendered by the member to the City as a member of the police department; plus longevity pay and longevity credit where eligible therefor; but exclusive of holiday pay, overtime pay, or educational incentive pay. A member's compensation shall include any amounts deferred as to such member under code section 457 or under code section 415(h). The amount of a member's compensation for purposes of the retirement system during any plan year shall not exceed $200,000.00, subject to cost of living adjustments in accordance with code section 415(d). When an employee submits a request for a retirement benefit, a determination shall be made as to whether the rank or grade held by the applicant is subject to a shift differential. If a shift differential is payable to the rank or grade held by the applicant, the compensation or salary utilized for the calculation of the pension benefit shall be augmented by the maximum annual shift differential payment given to the rank or grade. When the terms "current (rank escalation) highest salary" or "highest current salary" are used anywhere in this article, they shall be interpreted to mean the top of the pay range established for the relevant rank. Effective January 1, 1996, compensation for any plan year will be limited to the first $150,000.00 of compensation, or such other amount determined in accordance with code section 410(a)(17). For purposes of calculating compensation or salary received on or after January 1, 2002, the limitation under code section 401(a)(17) is increased to $200,000.00, as adjusted.
Credited service means service credited to a member to the extent provided under this article.
Current (rank escalation) highest salary means an amount which, for any given month, is equal to the current (rank escalation) highest salary used to calculate each retirant's pension for the immediately preceding month (as corrected for any errors and including any adjustment for inflation then in effect) multiplied by the percentage of salary increase for the month (as compared to the previous month). For January of each fiscal year only, there shall also be added to this percentage, an adjustment for inflation equal to the difference, if positive, between the percentage increase in inflation for the immediately preceding fiscal year (or the actuarial assumption percentage increase used to value the rank escalator, whichever is less) and the sum of all the percentages of salary increases in the fiscal year in which such calculation is made. Such adjustment, when made, shall be applied retroactively to January 1 of the then current fiscal year. For purposes of this definition, "inflation" shall mean the percentage change, if any, rounded to the nearest one-half of one percent determined by the ratio that the U.S. Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W) for the averages of the third quarter (July, August, September numbers) of the current year bears to such index for the third quarter of the preceding year. For 2007 pension payments (2006 cost of living index), there shall be no rounding of the percentage change.
Dependent mother or father means an individual who meets the definition of a dependent in the IRS code.
Disability pay means that compensation paid to a member on temporary disability status in equal monthly installments from funds of the retirement system of the police department.
Disability status means a nonduty status by reason of temporary disability according to the determination of the board.
Domestic relations order means an agreement between a member and the member's former spouse as provided in C.R.S. § 14-10-113(6).
Employee means any person who is employed by the police department who was hired prior to April 8, 1978, any person who received previous service credits pursuant to state law, thereby qualifying as an "old hire," excluding civilian employees. There are no "leased employees" within the meaning of code section 414(n)(2).
In the performance and as a proximate result of duty means only those functions, assignments, services, conduct, acts, obligatory tasks or activities within the scope of employment undertaken or participated in by a member police officer while on duty during regularly assigned duty shifts or when ordered on duty, including special off-duty assignments, by a superior officer of the police department or in conformity with the police department rules and regulations.
Longevity credit means, for each year it is being calculated, an amount equal to the number of months of credited service of the member, multiplied by $5.00, or $1,500.00, whichever is less, minus longevity pay received by the member for the year which the calculation is made.
Member means the same as "employee" defined in this section.
Normal retirement means that type of retirement which occurs when a member has completed the applicable years of active service dependent upon the initial employment date with the City, subject to the effect of any applicable previous service credits.
Pension means an amount payable, in equal monthly installments, from funds of the police retirement system to a retirant.
Police officer means an employee of the police department holding the rank of patrol officer or higher rank. The term "police officer" shall not include:
(1) Privately employed police officers;
(2) Persons temporarily employed as police officers during emergencies; and
(3) Civilian employees of the police department.
Rank escalation means the method of calculating the benefit by utilizing the salary increases over the years for the rank of active employees and determining the corresponding increase for the retirant.
Retirant means a member who retires with a pension payable under the provisions of this article.
Retirement means withdrawal from the service with a pension payable from funds of the retirement system of the police department.
Retirement association means the Fire and Police Pension Association (FPPA).
Retirement system means the retirement system of the police department created and established under the provisions of this article and state law.
Spouse means:
(1) For purposes of federal tax laws applicable to this plan, "spouse" is defined according to federal tax laws, including IRS Rev. Rul. 2013-17 and subsequent regulations and rulings, and includes a spouse lawfully married under the laws of one of the 50 states, the District of Columbia, a U.S. territory or a foreign jurisdiction, regardless of whether the spouses remain residents of the state, territory, or jurisdiction in which they were married;
(2) For all other purposes, "spouse" is defined according to federal tax laws and, in addition, "spouse" is defined to include parties to a State of Colorado civil union. (Code 1979, § 15-87; Ord. No. 2015-09, § 1, 2-23-2015; Ord. No. 2007-01, § 1, 2-12-2007; Ord. No. 2003-33, § 1, 6-23-2003; Ord. No. 2000-75, § 8, 7-17-2000; Ord. No. 97-50, § 4, 10-6-1997; Ord. No. 95-101, § 1, 12-11-1995)
Editor's note: Note— Ord. No. 2007-01, § 5, adopted Feb. 12, 2007 notes that the effective date of this ordinance is January 1, 2007.
Ord. No. 2015-09, § 1, adopted Feb. 23, 2015, amended § 102-236 by defining the term "spouse," effective May 1, 2013.
Cross reference: Definitions generally, § 1-2.