Ronald J. and Linda Gabriel - Page 11




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          Retroactive Effect of Amended Section 10-12                                 
               In the alternative, petitioners contend that section 10-12,            
          as amended in 1999, allows disability pension amounts previously            
          received by petitioner to be retroactively redesignated by the              
          city council as payment for an occupational disability and thus             
          excluded from gross income pursuant to section 104(a)(1).                   
          Section 10-12, as amended in 1999, contains the following                   
          recertification procedure for prior retirees:                               

               L.   RETROACTIVE REDESIGNATION OF CERTAIN                              
                    DISABILITY PENSIONS                                               
               1.   Any member/retiree who qualifies for and elects to                
               apply under 10-12K for recertification for occupational                
               disability retirement may, at his or her separate                      
               election as provided herein, apply for retroactive                     
               redesignation of prior disability pension benefits as                  
               an occupational disability pension, as defined in 10-                  
               12A, subject to the following limitations and                          
               conditions:                                                            
                    a) no additional pension benefits will be payable                 
                    by the City if the retroactive designation is                     
                    approved;                                                         
                    b) The retroactive redesignation will apply to                    
                    disability pension benefits paid to the retiree                   
                    in calendar years 1992 through 1998 inclusive.                    
                        *     *     *     *     *     *     *                         
               3.   Action on Request for Retroactive Redesignation:                  
               Before the city council can act on a request for                       
               retroactive redesignation, the [city council] first                    
               must approve and authorize the member/retiree’s request                
               for recertification for occupational disability pension                
               under 10-12K.  Once the request for recertification is                 
               approved and authorized, the [city council] will                       
               determine whether the request for retroactive                          






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Last modified: May 25, 2011