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FIREFIGHTERS’ AND RESCUE SQUADWORKERS’ PENSION FUND
Department of State TreasurerRaleigh, NC
Revised January 2016
YOUR RETIREMENT BENEFITS
MemberHandbook
firefighters’ and rescue squad workers’ pension fund
january 2016
NORTH CAROLINADEPARTMENT OF STATE TREASURER
RETIREMENT SYSTEMS DIVISIONNORTH CAROLINA TOTAL RETIREMENT PLANS
JANET COWELLSTATE TREASURER
STEVEN C. TOOLEDIRECTOR
Welcome to the North Carolina Firefighters’ and Rescue Squad Workers’ Pension Fund!
The Firefighters’ and Rescue Squad Workers’ Pension Fund (FRSWPF) is administered by the Department of State Treasurer along with the other re-tirement systems and plans for North Carolina public employees which are collectively referred to as the North Carolina Total Retirement Plans. We are committed to providing you with information to will help you make informed decisions about your financial future. I encourage you to become familiar with the benefits described in this booklet.
This handbook outlines the benefits available to you as a member of FRSWPF.
I also encourage you to visit our website, www.myncretirement.com, for retirement resources. You can also contact the North Carolina Total Retirement Plans if you have additional questions. Our customer service representatives can assist with the status of an application or answer questions about retirement.
Thank you for your service to North Carolina.
Sincerely,
Janet Cowell
1-877-627-3287 Toll-free
nc.retirement@nctreasurer.comwww.myncretirement.com
Your Retirement Benefits
Contents Page
Section 1: Membership in the Pension Fund . . . . . . .4Section 2: Who Pays for the Fund . . . . . . . . . . . . . . . .5Section 3: Benefit Eligibility and Amount . . . . . . . . . .6 Disability Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 If You Leave the Department or Squad BeforeRetirement . . . . . . . . . . . . . . . . . . . . . . . . . 7 EffectofAnnexation . . . . . . . . . . . . . . . . . . . . . . . . . . 7Section 4: How Benefits Are Paid . . . . . . . . . . . . . . . .8 PaymentstoBeneficiaries . . . . . . . . . . . . . . . . . . . . . 8Section 5: Receiving Your Monthly Benefit . . . . . . . .9Section 6: Adding to Your Creditable Service . . . . . . .9
Contents Page
DISCLAIMER: The availability and amount of all ben-efits you might be eligible to receive is governed by North Carolina law. The information provided in this handbook cannot alter, modify or otherwise change the controlling North Carolina law or other governing legal documents in any way, nor can any right accrue to you by reason of any information provided or omission of information provided herein. In the event of a conflict between this information and North Carolina law, North Carolina law governs.
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Table of Contents
Section 7: Refund of Contributions . . . . . . . . . . . .10 LackofQualification . . . . . . . . . . . . . . . . . . . . . . . 10 Default of the Fund . . . . . . . . . . . . . . . . . . . . . . . 10 Rejoining the Fund . . . . . . . . . . . . . . . . . . . . . . . . 11Section 8: Income Tax . . . . . . . . . . . . . . . . . . . . . .11 RetirementBenefits . . . . . . . . . . . . . . . . . . . . . . . 11 DeathBenefits . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Section 9: Administration and Funding . . . . . . . .12Section 10: Resources and Contacts . . . . . . . . . . .15 ORBIT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 ContactUs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
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Section 1: Membership in the Pension FundYoucanenrollasamemberofthepension fund if you are an eligible firefighterorrescuesquadworkerwhomeetsalloftherequirementsstatedbelow.
● Eligible Firefighters
Tobean“eligiblefirefighter,”youmust be 18 or older and belong to afiredepartmentthat:
• IsratedbytheFireInsuranceRatingBureauandiscertifiedbytheDe-partmentofInsuranceasnotlessthanaClass“9S”department.
• FilesarosterannuallywiththeNorthCarolinaStateFiremen’sAsso-ciation,whichisforwardedtothepensionfundbyJanuary31eachyear .
• Holdstrainingsessionsatleast4hoursmonthlyforwhichmembersarerequiredtoattendatleast36hoursperyear.
Training sessions for firefightersaredefinedassessionsordrillsthatpre-parefirefightersfor,orincreasetheirknowledgein,fireprevention,firesup-pression,orprotectionoflifeandproperty.
● Eligible Rescue Squad Workers
Tobean“eligiblerescuesquadworker,”youmustbe18orolderandbelongtoarescuesquadthat:
• IseligibleformembershipintheNorthCarolinaAssociationofRescueandEmergencyMedicalServices,Inc.
• FilesarosterannuallywiththeNorthCarolinaAssociationofRescueandEmergencyMedicalServices,Inc.,whichisforwardedtothepensionfundbyJanuary31eachyear.
Eligiblerescuesquadworkersmustattendaminimumof36hoursoftrainingsessionseachyear.
Training sessions for rescue squad workersaredefinedasanysessionsordrillsthatpreparerescuesquadworkersfor,orincreasetheirknowledgein,rescue,emergencymedicalservices,injuryprevention,orprotectionoflifeand property .
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● Enrollment in the Pension Fund
Tobecomeamemberofthepensionfund,youmust:
• CompleteForm350(EnrollingintheFirefighters’andRescueSquadWorkers’PensionFund)throughyourdepartmentorsquad.
• Mailitwithyourfirstpayment(contributionsare$10permonth)tothepensionfundofficeat3200AtlanticAve.,Raleigh,NC27604.
Yourenrollmentdatewill beeffective in themonth inwhich thepensionfundreceivesbothyourapplicationandcontribution.
● Annual March 31 Contribution Deadline
Inordertobeproperlycredited,yourcontributionsforacalendaryearmustbereceivedbythepensionfundbyMarch31ofthefollowingyear.PrioryearcontributionsreceivedafterMarch31willbereturned.Toreceivecreditfortheperiodforwhichthecontributionswerereturned,youmustpurchasetheservicecreditasdescribedunderthe“PriorService”purchaseprovisionsreferencedonpage9 .
● Forfeiting Eligibility for Criminal Offenses
EffectiveDecember1,2013,ifyouareconvictedofastateorfederalfelonythatisdirectlyrelatedtoyourserviceasafirefighterorrescuesquadworkerandyouarenotyet55orhavenotyetreceived20yearsoffullycreditableservice,oryouareatleast55andhave20yearsofcreditableservicebutyouarestillservingasaparticipantofaneligibledepartmentorsquad,youareprohibitedfromreceivinganyretirementbenefitotherthanareturnofyourcontributions.
Section 2: Who Pays for the Fund
Yourcontributionstothepensionfund,theinvestmentearningsontotalcon-tributions,andanannualappropriationfromtheStateGeneralFundpaythecostofprovidingyourpensionfundbenefits.
Yourshareofthecostiscurrently$10monthly.Membersnormallymustpayintothepensionfundfor20years,oramaximumof$2,400,toreceiveamonthlybenefitatretirement.
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Section 3: Benefit Eligibility and Amount
The present pension fund benefit is $170 per month
Youmayapplyformonthlypensionfundbenefitsafteryou:
• Have20yearsofcreditableserviceasafirefighterorrescuesquadworker,and
• Reachage55.
Creditableserviceisdefinedaseligibleserviceforanyperiodduringwhichyoupaidandmaintainedcontributionsinthefundorforwhichyoupurchasedservicecreditinthefund.
Creditableserviceaseitherafirefighterorrescuesquadworkercountstowardmembershipinthefund.However,ifyouworkand/orvolunteerbothasafirefighterandasarescuesquadworkerduringthesamemonth,youcanonlyreceiveonemonthofpensionfundcreditforthatmonth.
Onceyoumeettheserequirementsandbeginreceivingyourpensionfundbenefit,youcancontinuetoreceiveyourbenefitwhileyoucontinuetoworkorreturntoworkasapaidorvolunteerfirefighterorrescuesquadworker.
Disability Status
After10yearsofcreditableservice,ifyoubecometotallyandpermanentlydisabled(asapprovedbythepensionfund’sMedicalReviewBoard)andcannolongerperformthedutiesofafirefighterorrescuesquadworker,youareeli-giblefordisabilityretirementstatus.Ifyourdisabilityistheresultofanon-dutyrelatedactivity,youmustcontinuetopay$10permonthintothefunduntilyouhavepaidfor20yearsor$2,400.Atage55,youmayapplytoreceiveyourmonthlybenefitprovidedyouhavemadecontributionsfor20years.
Ifyoubecometotallyandpermanentlydisabled(asapprovedbythepensionfund’sMedicalReviewBoard)whileperformingyourdutiesasafirefighterorrescuesquadworker,youmayapplytoreceiveamonthlypensionwhenyoureachage55.Afterbeingapprovedforaline-of-dutydisability,youwillnolon-gerhavetomakecontributionstothepensionfund.
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If You Leave the Department or Squad Before Retirement
Ifyouleavefirefighterorrescuesquadser-vice,andyouwanttomaintainyourpensionfundaccount,contactthepensionfundtoplaceyouraccounton“leaveofabsence”status.Duringaleaveofabsence:
• Youmustnotwithdrawyourcontributions. • Contributionsarenotallowed,exceptduringeligiblemilitaryservice
periods . • Servicecreditswillnotaccrue. • You remain eligible for a refund .
Whenyoureturntoeligiblefirefighterorrescuesquadservice,youcanresumecontributingtothepensionfund.
Ifyouleaveyourdepartmentorsquadbeforeretirement,youmaystillreceiveabenefitatalaterdate,ifyouhavenotwithdrawnyourcontributions.Ifyouleaveforanyreason,youareeligibletoapplyforyourbenefitatage55pro-videdyouhavecompletedandpaidcontributionsfor20years.
Normally,ifyouleavethefundbeforeyouhave20yearsofcreditableservice,theonlypaymentyoucanreceiveisarefundofyourcontributions.
Effect of Annexation
Youmaycontinueasamemberofthepensionfundevenifyourhomeorfiredepartment/rescuesquadlocationisaffectedbyanannexation,andasaresult,youcannolongerserveasafirefighter/rescuesquadworker.Ifyouhave10yearsofserviceatthetimeofannexation,youmaycontinuecontributing$10monthlyuntilyouhavepaid$2,400orpaidfor20years.Youareeligibletoap-plyforyourbenefitatage55providedyouhavecontributedfor20years.
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Section 4: How Benefits Are PaidTobeginreceivingbenefits,youmustcompleteandsubmittothepensionfund:
• Form6FR(RetiringfromtheFirefighters’andRes-cueSquadWorkers’PensionFund)
• Form170(AuthorizingDirectDeposit)
Youmustapplyforbenefits.Theyarenotpaidautomati-cally.Yourapplicationanddirectdepositformshouldbereturnedtothepensionfund30daysbeforeyourscheduledretirementdate.
Ifincorrectinformationissubmittedtothepensionfundthatcausesyourben-efittobeincorrect,thepensionfundwillcorrecttheerrorandadjustyourpay-menttobetheactuarialequivalentofthebenefityouwerecorrectlyentitledtoreceive.
Payments to Beneficiaries
Althoughthepensionfund’sprimarypurposeistoprovideretirementincome,werecognizethatsomememberswillnotlivetoenjoytheirretirementbenefits.
Atyourdeath,yourbeneficiaryshouldnotifythepensionfundimmediately.Byretirementlaw,yourspouseisthebeneficiaryofyourpensionfundaccount.Ifyoudonothaveasurvivingspouseasofyourdateofdeath,yourcontributionswillbepaidtoyourchildrenorguardianofyourchildren.Ifyoudonothaveasurvivingspouseorchildren,theproceedswillbepaidtoyour“heirsatlaw”ortoyour“estate,ifitisadministeredandtherearenoheirs.”
Ifyoudiebeforebeginningtoreceiveyourpension,yourbeneficiarywillreceivetheamountyoupaidandcontributionspaidonyourbehalfintothepension fund .
Ifyoudieafterbeginningtoreceiveyourbenefits,yourbeneficiarywillbepaidtheamountyoucontributedtothepensionfund,minusthebenefitsyoucol-lected.
Ifyoudieaftercollectingmorefromthefundthanyoucontributed,paymentsstop.Noadditionalbenefitsarepaid.
Yourbeneficiaryalsomaybeentitledtoa$50,000line-of-dutydeathbenefitifyouareafirefighterorrescuesquadworkerkilledinthelineofduty.ThislumpsumbenefitisadministeredjointlybytheNorthCarolinaIndustrialCommissionand the Department of State Treasurer .
Forms 6FR and 170 can be found in ORBIT.
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Section 5: Receiving Your Monthly BenefitTheeffectivedateofyourretirementisalwaysthefirstdayofthemonth.Thepresentmonthlybenefitis$170.
Uponreceiptofyourapplication,thepensionfundwillsendyouanacknowl-edgmentletterconfirmingyourretirementinformationandadvisingthepay-mentdateforyourbenefits.
Yourfirstmonthlypensionfundbenefitwillbemailedtoyou.Thereafter,yourmonthlybenefitwillbedepositedintoyourbankaccountonthe25thdayofeachmonth.InDecember,yourbenefitwillbedepositedonthe20th.IfthepaydatefallsonaSaturday,Sunday,orholiday,yourdepositwillbemadeonthelastworkdaybeforethepaydate.Directdepositisfast,automatic,andfree.
Section 6: Adding to Your Creditable ServiceInadditiontotheyearsandmonthsyoucontributetothefund,thefollowingcreditableserviceandservicepurchaseprovisionsmayapply:
● Prior Service
Youmaypurchasepensionfundcreditforpriorfireorrescuesquadserviceif:
• Youwereamemberofaneligiblefiredepartmentorrescuesquadbe-foreitsparticipationinthefund.
• Youwerepreviouslyeligible,butdidnotchoosetojointhepensionfund .
• Youhadearlierservicewithadepartmentorsquadotherthanthede-partmentorsquadthroughwhichyoujoinedthepensionfund.
• YouhadeligibleservicefortheprioryearbutdidnotmakeprioryearcontributionsoryourprioryearcontributionswerereturnedbecausetheywerereceivedafterMarch31.
Ifyouare34oryounger,thecosttopurchasepriorserviceis$10amonthplus interest of an annual rate determined by the Board of Trustees . If you are35orolder,thecostisequaltothefullactuarialliability.Youmaypur-chaseprior service inbothafiredepartmentanda rescuesquadas longastheserviceperiodsdonotoverlap.Youshouldcontactthepensionfundand/oryourdepartmentorsquadregardingthepropercertificationform.
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You cannot purchase ser-vice credit for periods for which you received a re-fund of your pension fund contributions.
● Military Service
Youmay take a leave ofabsence for one tour ofmilitaryserviceandearnservicecreditduringthatperiodifyoucontinuemakingyourfundcontributionsduringyourtour.Af-teryourreturn,youwillneedtosubmitacopyofyourmilitarydischargepapers,suchasDD214,thatreflectthedateyouenteredandthedateyouwerereleasedfromactiveduty.Contactthepensionfundforfurtherinfor-mationandinstructions.
Section 7: Refund of ContributionsIfyouarenolongereligibleorchoosenottoparticipateinthefundforanyreasonotherthanretirementordeath,youcanreceivearefundofyourcontri-butions.
Toreceivearefund,completeForm5FR(WithdrawingContributionsfromtheFirefighters’andRescueSquadWorkers’PensionFund),andfileitwiththepen-sion fund .
Nointerestwillbepaidontheamountoftherefund.Ifyouwithdrawfromthepensionfund,youwillreceivebothyourcontributionsandcontributionspaidby others on your behalf .
Lack of Qualification
When you turn age 55, if you are a member of the pension fund but do not qualifytoreceiveabenefit,theamountyoupaidintothefundcanberefundedtoyou.Ifyoudonotqualifybecauseyouhavenotyetcompleted20yearsofservice,youmaycontinueworkingtowardyourservicegoal.
Default of the Fund
Ifthepensionfundwereeverunabletopayallbenefitsinfull,allbenefitpay-mentswouldbereduced.Whenitagainbecameable,thefundwouldresumepayingbenefitsinfull.Thefundwouldnotoweback-payments.
You may obtain Form 5FR from your department, squad, the Pension Fund, or in ORBIT.
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Rejoining the Fund
Ifyoupreviouslyreceivedarefundfromthefundandlaterwishtorejoin,youmaydosobycompletinganewenrollmentapplication(Form350).Afterrejoiningthefund,youwillnotbeeligibletopurchaseservicecreditsforyourpreviouswithdrawnaccount.
Section 8: Income TaxThefollowingisabriefoutlineofcurrenttaxlawsastheyapplytofundben-efits.However,becausetaxlawsoftenchange,youshouldconsultyourtaxadvisor for more details .
Retirement Benefits
Afteryouretire,byJanuary31eachyear,wewillsendyouForm1099-RwhichissimilartoFormW-2(StatementofIncomeandTaxWithheld)whichyoureceivedannuallywhileyouwereworking.The1099-Rshowstheamountofyourpensionbenefits,thetaxableportion(ifany),theamountoftaxwithheld(ifany),andrelatedinformation.CopiesalsowillbesenttotheInternalRevenueService(IRS)andtheNorth Carolina Department of Revenue . Therefore, you should report your pension benefitsonyourfederalandNorthCarolinataxreturnsregardlessofwhetheryouoweanyincometax.
• Federal Income TaxUnderfederallaw,themajorityofeverypensionbenefitissubjecttobe-ingtaxed.Althoughyouwillnotpaytaxesagainonanycontributionsforwhichyouhavealreadypaidtax,youmayexcludeonlyasmallportionofyourpreviouslytaxedcontributionseachmonththroughoutaperiodoftimespecifiedbythefederalgovernment.
• North Carolina Income TaxIf you are a North Carolina resident and have maintained 5 or more yearsofpensionfundservicecreditasofAugust12,1989,yourmonthlybenefitpaidbythepensionfundisnotsubjecttoNorthCarolinaincometax.Ifyoudonothave5yearsofmaintainedpensionfundservicecreditasofAugust12,1989,thetaxableportionofyourmonthlybenefitissubjecttoNorthCarolinaincometax.
Death Benefits
Monthlybenefitsarepayabletopensionfundmembersonly.Thefundpaysnomonthlysurvivorbenefits.However,alump-sumdeathbenefitwillbepayabletoyoursurvivingspouseifallofyourcontributionshavenotbeenexhausted.
Generally,yourbeneficiarypaysnoincometaxonlump-sumdeathbenefits,whicharetreatedaslifeinsurancebenefitsfortaxpurposes.
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Section 9: Administration & Funding ● Administration
ThePensionFund is administeredby theLocalGovernmentalEmployees’RetirementSystemBoardofTrustees.Theboardmembersare:
JanetCowell,StateTreasurer,Chair
JohnAnerallaJuneAtkinsonMikeBradleyLentzBrewerRandy ByrdKay CashionKevinGordon
Sally SandyCarson SmithGradyN.Smith
● Fund Assets
TheStateTreasurer is the custodianof thePlanassets and serves as theChiefInvestmentOfficer.
Equityassets(e.g.,commonstock,preferredstock,anddebenturesconvert-ibleintocommonstock)areinvestedinconjunctionwithpoliciesadoptedbytheInvestmentAdvisoryCommittee.Thecommitteemembersare:
JanetCowell,StateTreasurer,Chair
JohnAnerallaDavidHartzell
Steve JonesMichaelMebaneNealF.Triplett
CourtneyA.Tuttle ● Medical Review Board
TheMedicalReviewBoarddetermineseligibilityfordisabilitybenefits.Themembersoftheboardare:
Dr.GeorgeS.Edwards,Sr.Dr . Robert H . Fleming Dr.RobertGaddyDr . Bobby Sellers
Dr.NathanielL.Sparrow
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● Future of the Pension Fund
ThestateexpectstocontinuetheFirefighters’andRescue SquadWorkers’ Pension Fund indefinitely.However,becausefutureconditionscannotbefore-seen,theN.C.GeneralAssemblyreservestherightto modify the provisions of the fund .
● Fund Documents
ThisbookletsummarizesthemainfeaturesoftheFirefighters’andRescueSquadWorkers’Pensionfund.TheofficialtextgoverningtheoperationsoftheFundandthepaymentofallbenefitsisfoundinChapter58oftheGen-eralStatutesandTitle20oftheNorthCarolinaAdministrativeCode.
● Funded Status
TheFirefighters’andRescueSquadWorkers’PensionFundhasbeenlabeledas“actuariallysound”becauseoftheconsistentuseovertheyearsof:
• Actuarialassumptionsbasedonexperience • Anapprovedactuarialfundingmethod • Therecognitionofallpromisedbenefitsintheactuarialliabilities
● Funded Ratio
Agenerallyacceptedmeasureofthesoundnessofanypensionfund is torelate the total assets to the total accrued liabilities. Thisdetermines thefundedratioorpercentageofthefund.
Thetotaloftheaccruedliabilitiesisthesumoftotalassetsandunfundedaccrued liabilities. Shownare theactuarial assetsandunfunded liabilitiesforthepastseveralyears,asofDecember31ofeachyearandthefundedratioofthePensionFund(thepercentageoftheassetstothetotalaccruedliabilities).
● Member Contributions
Memberscurrentlycontribute$10eachmonthtothefund.
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Unfunded Accrued Assets Liabilities
2014 $380,885,154 $38,029,9672013 $364,836,260 $48,217,2532012 $338,885,087 $64,931,8162011 $327,984,054 $63,853,0282010 $318,272,616 $51,963,3712009 $315,697,259 $35,627,3272008 $316,973,296 $22,048,851
‘08 ‘09 ‘10 ‘11 ‘12 ‘13 ‘14
110
100
90
80
70
60
50
40
30
20
10
0
%Funded Funded Ratio
93%
84% 84%
90% 90%
86%88%
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Section 10: Resources and Contacts
TheNorthCarolinaDepartmentofStateTreasurercreatedORBIT(OnlineRetirementBenefitsthroughIntegratedTechnology)toallowmemberscon-venientaccesstotheirretirementaccountinformation24hoursaday,sevendaysaweek.Thissecuresiteenablesyoutoviewyourpersonalinformation,accountinformation,andotherrelevantdetailsspecifictoyourretirementsystemaccount.
InORBIT,activeemployeesareabletoview:
• Servicecredithistory
Retireesareableto:
• Maintaintaxwithholdings • Viewanddownload1099-R • Generateincomeverificationletters • Updatetheircontactinformation
ToaccessORBIT,gotoourwebsiteatwww.myncretirement.com,clickontheORBITiconandfollowtheinstructionstologintoyourpersonalORBITaccount.
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Resources
Visitourwebsiteto:
• View and download retirement benefits handbooks • See Frequently Asked Questions • Learn about retirement planning resources • Log into your personal ORBIT account
Contact Us
Toll-free1-877-627-3287(1-877-NCSECURE)FraudandAbuseHotline1-855-903-7283
Firefighters’andRescueSquadWorkers’PensionFundDepartment of State Treasurer3200AtlanticAvenueRaleigh, North Carolina 27604
Office visits scheduled by appointment only. Please call or email our office to schedule an appointment.
nc.retirement@nctreasurer.com
https://www.facebook.com/MyNCRetirement
www.myncretirement.com
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