- 11 - 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 retroactivePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011