- 12 - redesignation should be approved, based on all information available in the recertification (10-12K) request. A majority vote of the [city council] will approve and authorize the request for retroactive redesignation. 4. Once approved by the [city council], a request for retroactive redesignation is irrevocable by the member/retiree. * * * * * * * 6. An election to request retroactive redesignation of certain disability pensions must be submitted to the Chief of the Fire Department on or before March 31, 2000. 7. * * * It is the intent that such payments would be deemed to have been paid in lieu of Worker’s Compensation and thus afford non-taxable status to the benefits paid. The City of Cranston, however, makes no warranties that the Internal Revenue Service or any other taxing jurisdiction will abide by such retroactive redesignation. In January of 2000, after respondent had filed the motion for summary judgment herein, petitioner applied for recertification and retroactive redesignation of disability payments as occupational disability payments pursuant to amended section 10-12. On March 27, 2000, his application was approved by unanimous vote of the city council of Cranston. Respondent contends that the taxation of income received by petitioner in 1992 should not be governed by an amendment to section 10-12 enacted in 1999, nor by a certification procedurePage: 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