Sec. 120.304. - Credited service; time connections; prior service.

(a) Active Members shall be entitled to receive time service credit for any previous period of paid full time employment with the City, either continuous or broken, including paid sick leave, vacation, or other paid leave of absence for which contributions have been made, provided such service has not been used for entitlement to benefits under any other pension system. To be entitled to credit, a member shall make application for credit to the Board at any time prior to retirement. Furthermore, time connections under this subsection shall become effective upon the payment of an employee contribution at the rate of eight percent of the member's earnable compensation in effect when the time connection is made prior to October 1, 2017. Time connections under the subsection shall become effective upon the payment of an employee contribution at the rate of ten percent of the member's earnable compensation in effect when the time connection is made on or after October 1, 2017. Such contributions may be made by lump sum payment, roll over from another qualified retirement plan, through additional pick-up contributions, without interest, over a period not to exceed five years, or a combination of payment options. When contributions are made over a period of time, they shall be based on the contribution rate at the time the member elected to connect time. Only payroll deductions may be made by pre-tax contributions under Section 414(h)(2) of the Internal Revenue Code. Lump sum payments, other than by plan-to-plan rollover transfer, shall be made with after-tax dollars. (b) Credited service shall be granted only for paid, full-time service with the City, except for the specific reasons provided for in this Section. (c) No credited service will be granted for unauthorized or unpaid leaves of absence. Credited service shall be granted for approved leaves of absence, including but not limited to certain military leaves and workers' compensation leaves under the conditions described in paragraphs (d) and (e) of this Section. The Board shall determine any questions arising under this Section. (d) Members who are in receipt of workers' compensation may only gain credited service by self-paying the contributions which would have been paid had the member been in a regular pay status. If a member is in receipt of partial pay in addition to workers' compensation benefits, the member shall have contributions picked up from the partial pay at the same rate as if the member was in a full pay status. (e) Members on approved leave of absence without pay status, and who are not terminated from employment, may elect to make employee contributions and receive credited service in the Plan for a period not to exceed six months. (f) Members with prior paid full time service with an agency of the City or as a Correctional Officer with the Florida Department of Corrections, which provides services for the benefit of the City, may also be entitled to purchase and connect such service with such agency. The agencies and their employees eligible shall be defined to include: (1) Duval County prior to consolidation; (2) Any agency of the judicial branch of government under the Florida Retirement System; (3) The State Attorney; (4) The Public Defender; (5) The Jacksonville Transportation Authority; (6) The Duval County School Board; (7) The former Duval County Hospital Authority; (8) The employees or officers of any Duval County constitutional officer who served under the Florida Retirement System; (9) Agriculture Department employees who participated in the Florida Retirement System; (10) The Jacksonville Port Authority; (11) The Jacksonville Aviation Authority; (12) The Medical Examiner's Office; (13) The Florida Department of Corrections, but only with respect to Correctional Officers as defined by F.S. § 112.531(2). (g) Active Members with eligible service in a Section 120.304 (f) agency, who did not participate in, or who received a return of contributions from, another Plan, or who were not vested or who did not participate in such other Plan, shall be eligible to receive credit for that prior service if they meet the following requirements: (1) The employee must be a member of the Plan and meet all eligibility requirements. (2) The prior service must have been full-time service, defined by uniform Board rule. (3) The member shall pay to the Plan contributions for the prior service based on the full actuarial cost of the service purchased. Such contributions may be made by lump sum payment, roll over from another qualified retirement plan, through additional pick-up contributions, without interest, over a period not to exceed five years, or a combination of payment options. Only payroll deductions may be made by pre-tax contributions under Section 414(h)(2) of the Internal Revenue Code. Lump sum payments, other than by plan-to-plan rollover transfer, shall be made with after-tax dollars. (4) The cost and contributions due shall be determined by the actuary for the System. (5) The application for time connection shall be made prior to retirement. (6) No service upon which a time connection is based may be used for benefits under any other plan sponsored by any public employer including the City and the covered agencies. (7) No rollover or plan to plan transfer may violate any provision of the Internal Revenue Code or the regulations of the Department of the Treasury. (8) The Board of Trustees may promulgate administrative rules to implement this Section. (h) Notwithstanding Sections 120.304 (f) and 120.304 (g), any employee of the Jacksonville Port Authority, the Jacksonville Aviation Authority or the First Coast Metropolitan Planning Organization who is an active member of the Retirement Plan as of the effective date of this Chapter shall be eligible to purchase time service credit for any previous period of paid, full-time employment with the City and such agency of the City pursuant to and in accordance with Section 120.304 (a) and shall not be subject to Sections 120.304 (f) and 120.304 (g). (i) In the event that a member transfers from a City department or agency which has its own retirement plan to a position covered in this Plan, without a break in service, the member shall be required to become a member of this Plan. The member shall receive credited service for the completed months and years served in the prior plan for computation of pension benefits. (Ord. 2005-432-E, § 2; Ord. 2008-340-E, § 2; Ord. 2017-258-E , § 1)