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Form a Business

PURCHASE OF CREDITED SERVICE

Philadelphia Code tit. 22, ch. 22-800
in effect

Philadelphia Code § 22-801 Leaves of Absence Without Pay.

§ 22-801. Leaves of Absence Without Pay. (1) Leaves for ninety (90) days or less. If a member receives approval for a leave of absence without pay for a period of ninety (90) days or less, the member may contribute to the Retirement System for the period of the leave. Upon the Board's receipt of contributions made in accordance with subsections (3) - (6) of this Section, the member will receive credited service for retirement and death benefits as if there had been no leave of absence. (2) Leaves for more than ninety (90) days. If a member receives approval for a leave of absence without pay for a period of more than ninety (90) days, the member may neither contribute to the Retirement System nor accrue credited service for retirement and death benefits for the period of the leave of absence except in the following cases: (a) The member is granted a leave of absence for three (3) years or less because of such member's illness, maternity or injury. (b) The member is granted a leave of absence with respect to which employment protections are required under USERRA or Chapter 73 of Title 51 of the Pennsylvania Consolidated Statutes (51 Pa. C.S. Ch. 73). (c) The member is granted a leave of absence without pay in order to serve as a full-time officer or employee of a union which represents City employees. (d) The member is granted a leave of absence for special education or training. (e) The member is granted a leave of absence to serve in a United Nations International Peacekeeping or Police Mission. 139 (3) Basis of member contributions. 140 (a) For members of all Plans except Plan 16: If a member makes contributions to the Retirement System for the period of an unpaid leave of absence, the amount of such contribution is based on the member's compensation rate as of the first day of the leave of absence; and the applicable contribution rate during the leave of absence, pursuant to Section 22-902 (Member Contributions). If contributions are made for a leave of absence, the period of the leave is included as credited service for determining retirement and death benefits. Hypothetical earnings for which credited service contributions are paid may be used in calculating final compensation or average final compensation where appropriate. (b) For members of Plan 16: (.1) If a member makes contributions to the Retirement System for the period of an unpaid leave of absence, the amount of such contribution is based on the applicable contribution rate during the leave of absence, pursuant to Section 22-902 (Member Contributions), regardless of whether the member's compensation has exceeded or will exceed the Stacked Hybrid Cap, and a compensation rate calculated as follows: the lesser of (a) the member's actual compensation rate as of the first day of the leave of absence; or (b) the Stacked Hybrid Cap. If contributions are made for a leave of absence, the period of the leave is included as credited service for determining retirement and death benefits. Hypothetical earnings for which credited service contributions are paid may be used in calculating final compensation or average final compensation where appropriate, provided that the sum of such hypothetical earnings plus any such employee's actual compensation for the applicable calendar year shall not exceed the Stacked Hybrid Cap. (.2) Notwithstanding anything else in this Title, with respect to a member of Plan 16 who has been granted a leave of absence (1) because of such member's illness, maternity or injury, or (2) with respect to which employment protections are required under USERRA or Chapter 73 of Title 51 of the Pennsylvania Consolidated Statutes (51 Pa. C.S. Ch. 73), the sum of (i) contributions paid by such member in the applicable calendar year for current service pursuant to Section 22-902, and (ii) contributions paid by such member in the applicable calendar year for such leave of absence pursuant to this subsection 22-801(3)(b), shall not exceed the contributions such member would have paid in the applicable calendar year had he or she been on the active payroll for the period such member was on such unpaid leave of absence. This limitation shall not otherwise affect the purchase of credited service under this Section 22-801 or any other provision of this Title. (c) A member who, in accordance with Civil Service Regulations, receives a leave of absence without pay in order to serve as a full time officer or employee of a union representing only City employees, or to secure special education or training, may continue to make contributions into the Retirement System consistent with the contribution rate applicable to the member pursuant to this subsection 22-801(3), based upon the salary the member would be receiving if the member had not been granted such leave of absence, provided that, with respect to a member of Plan 16, the term salary in this subsection shall mean the lesser of the member's actual salary or the Stacked Hybrid Cap. (4) Time within which to make contributions. 141 If a member makes contributions to the Retirement System for the period of an unpaid leave of absence, other than an unpaid leave of absence which is subject to USERRA, [or] 51 Pa. C.S. Ch. 73, or for service in a United Nations Peacekeeping or Police Mission, the member must complete payments for credited service within ninety (90) days of the last day of the leave of absence. If a member does not complete payments within the prescribed time period, the member will not receive credited service for the period of the leave of absence. Provided, however, that members who file beyond the 90-day deadline may make such purchase by paying the additional interest provided in Section 22-807. (5) Time within which to make contributions for USERRA service or for service in a United Nations Peacekeeping or Police Mission. 142 If a member makes contributions to the Retirement System for a period of unpaid leave of absence and such leave of absence is subject to USERRA or 51 Pa. C.S. Ch. 73, or the leave of absence was taken to serve in a United Nations Peacekeeping or Police Mission, the member must complete the payments for credited service on or before the earlier of: (a) a period which is three times the duration of such leave of absence; or (b) five years. If a member does not complete the required payments within the prescribed time period, the member will receive credited service for purposes of calculating retirement, death and disability benefits under Chapters 22-300, 22-400 and 22-500, respectively, in an amount equal to that portion of the required payments which is made within the prescribed time period. The member will receive credited service for purposes of determining vested status regardless of whether such payments are completed within the prescribed time period. Provided, however, that if a member does not complete the required payments within the prescribed time period, the member may purchase service credit for the remaining leave of absence service by paying the required payments, plus the additional interest provided in Section 22-807. (6) Payment of contributions after death of member. If a member has not completed payment for the purchase of credited service for an unpaid leave of absence and dies within ninety (90) days after the last day of the leave of absence, the member's credited service will include the leave of absence only if the deceased member's beneficiary completes such payments within ninety (90) days of the member's death. If the beneficiary does not complete such payments within ninety (90) days of the member's death, no credited service will be granted for the period of the deceased member's leave of absence. Notes 139 | Added, Bill No. 010595 (approved February 27, 2002). Section 2 of Bill No. 010595 reads as follows: "This Ordinance shall apply to leaves of absence which began on or after January 13, 1999." 140 | Amended, Bill No. 161013 (approved December 9, 2016). 141 | Added, Bill No. 010595 (approved February 27, 2002). Section 2 of Bill No. 010595 reads as follows: "This Ordinance shall apply to leaves of absence which began on or after January 13, 1999." 142 | Added, Bill No. 010595 (approved February 27, 2002). Section 2 of Bill No. 010595 reads as follows: "This Ordinance shall apply to leaves of absence which began on or after January 13, 1999."

Philadelphia Code § 22-802 Purchase of Governmental Service.

§ 22-802. Purchase of Governmental Service. (1) Allowable other governmental service. 143 A member of the Retirement System may purchase credited service for other governmental employment which was full-time or its prorated equivalent (as determined by the Board) and which occurred prior to the member's current employment with the City, as follows: (a) Service with the military (under a branch of the Armed Forces of the United States); or (b) Service as a State employee of the Commonwealth of Pennsylvania, or as an employee of any of its agencies, instrumentalities or general purpose political subdivisions, or with the School District of Philadelphia; or (c) Other service (including parental, medical, sabbatical, and similar leave) as an employee of the Government of the United States, any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing; or of an association of employees who are described in the foregoing clause; or of an educational organization which is a public school which provides elementary or secondary education (through grade 12), as determined under State law. (2) Maximum purchase of service; limitation. 144 Credited service which may be purchased for allowable other governmental employment is limited to a maximum of ten (10) years and will be permitted only with respect to service for which the member is not or will not be entitled to a vested pension from another employer. However, a member may purchase credit for prior military service for which the member is or will be entitled to a military pension, if that member's entitlement to a military pension is based in whole or in part upon service in the military reserves. A member in Plan D, Plan J or Plan X shall not be eligible to purchase such service credits unless the member had a minimum of five (5) consecutive years of credited service with the Retirement System. A member in Plan A, Plan B, Plan L, Plan Y, Plan '10, or Plan 16 must file an application to purchase governmental service with the Board within one (1) year following date of employment for new employees, or within one (1) year following January 13, 1999, for members of the Plan on that date. Provided, however, that members of Plan A, Plan B, Plan L, Plan Y, Plan '10, or Plan 16 who file beyond the one-year deadline, may make such purchase by paying the additional interest provided in Section 22-807. Notwithstanding any other provision in this Title, for persons hired on or after July 1, 2010: service credits purchased pursuant to subsection 22-802(1) by a member who is not in the civil service and not represented by a union shall not count toward the vesting requirements set forth in Section 22-301. Application for purchase of credited service shall be made on forms provided by the Board and, in the case of an application for allowable military service, shall be accompanied by a certified copy of the applicant's military record plus proof of a discharge from the Armed Forces of the United States that is characterized as "honorable" or "under honorable conditions". Such discharge shall be a condition precedent to being entitled to the purchase of credited service with respect to military service. (3) Computation of payment for Members in Plan D, Plan J and Plan X. In order to purchase allowable other governmental service, the member shall make payment to the Retirement System of a sum which is the product of: (a) The average compensation received by the member for the first three (3) years of service with the City occurring after the period of governmental service being purchased; multiplied by (b) the sum of the percentage of contributions paid by the member during the first three (3) years of service with the City plus the percentage equal to the current accruing costs to the City at the time of application, multiplied by (c) the number of years and fraction thereof of governmental service (not to exceed ten (10) years) applied for. In addition, the member shall pay interest at the rate of six percent (6%) per annum from the date of the member's entry into City service until the date of application. (4) Computation of payment for Members in Plan A, Plan B, Plan L, Plan Y, Plan '10, or Plan 16. 145 The employee may purchase governmental service by paying: (a) The normal cost rate (employee plus employer) in effect on the date the employee becomes a member of Plan A, Plan B, Plan L, Plan Y, Plan '10, or Plan 16 multiplied by (b) The member's annual compensation at that time multiplied by (c) The years of credited service being purchased. (5) Installment and transfer payments. Payment for the purchase of governmental service may be made in accordance with Section 22-806 (Installment Payments) or Section 22-808 (Transfer Payments) of this Title, or any combination thereof. 146 Notes 143 | Amended, Bill No. 000342 (approved January 23, 2001). Section 2 of Bill No. 000342 reads as follows: "Effective Date. This Ordinance shall be effective retroactively to January 13, 1999, except for amendments to Code Section 22-310, which shall be effective retroactively to June 28, 1999, and except that, as to members of Plan L, any part of this Ordinance that represents an increase or diminishment in the benefit rights of such members shall not apply to an elected official during any term of office to which such official was elected prior to the effective date of this Ordinance, but shall only apply to an elected official during a term of office to which such official was elected after the effective date of this Ordinance." 144 | Amended, Bill No. 000342 (approved January 23, 2001). Section 2 of Bill No. 000342 reads as follows: "Effective Date. This Ordinance shall be effective retroactively to January 13, 1999, except for amendments to Code Section 22-310, which shall be effective retroactively to June 28, 1999, and except that, as to members of Plan L, any part of this Ordinance that represents an increase or diminishment in the benefit rights of such members shall not apply to an elected official during any term of office to which such official was elected prior to the effective date of this Ordinance, but shall only apply to an elected official during a term of office to which such official was elected after the effective date of this Ordinance." Amended, Bill No. 100225 (approved June 30, 2010), effective July 1, 2010; amended, Bill No. 100286 (approved June 23, 2010). See note 4 for effective date provisions. Amended, Bill No. 161013 (approved December 9, 2016); amended, Bill No. 180599-A (approved June 21, 2018). See note 5 for effective date provisions. 145 | Amended, Bill No. 100286 (approved June 23, 2010). See note 4 for effective date provisions. Amended, Bill No. 161013 (approved December 9, 2016). 146 | Amended, Bill No. 150235 (approved May 20, 2015). Section 2(g) of Bill No. 150235 provides: "The amendments to Sections 22-802(5), 22-803(2), 22-804(3), and 22-805(1), insofar as they relate to Section 22-808, are effective for trustee-to-trustee transfers after December 31, 2001."

Philadelphia Code § 22-803 Purchase of Prior City Service.

§ 22-803. Purchase of Prior City Service. (1) Cost of purchase. If an employee is separated from City employment and withdraws contributions covering credited service, then Section 22-302 (Separation Retirement Benefits) provides that the employee no longer has service credit for retirement, death or disability benefits. If such an individual is later reemployed by the City in Plan A, Plan B, Plan L, Plan Y, Plan '10, or Plan 16, the employee may purchase credit for previous City service by paying the Retirement System the amount of the contributions that would have been made during the period of previous employment if the employee had then been a member of the appropriate plan of the Retirement System, together with interest thereon at the assumed earnings rate on fund investments as determined by the Board from time to time. 147 (2) Limit on time to purchase. If an employee applies to restore credit for previous service, the employee must either pay the full amount calculated under subsection (1) or make arrangements within the first year of reemployment to pay such amount on the installment plan described in Section 22-806 (Installment Payments) or through transfer payments described in Section 22-808 (Transfer Payments). Provided, however, that members of Plan A, Plan B, Plan L, Plan Y, Plan '10, or Plan 16 who file beyond the one-year deadline may make such purchase by paying the additional interest provided in Section 22-807. 148 (3) Purchase of temporary service by members of Plan J. A member of Plan J who was hired as a temporary employee for a period not exceeding six (6) months whose period of continuous employment extended beyond six months, and who had not been permitted to contribute to the Retirement System, may elect to purchase credited service for the period of temporary employment. Upon making such election, the member shall pay the contributions covering such period, together with interest thereon. (4) Purchase of temporary service by municipal employees, hired on or after January 1, 1987. If a temporary employee who was originally hired on or after January 8, 1987 for six (6) months or less continues to work for the City after the six (6) months are over, that employee becomes a member of the applicable plan for persons hired on the employee's date of hire, beginning with the first full pay period after the six (6) months. At that time, the employee may purchase service credit for the period of temporary service by paying contributions covering such period, together with interest thereon at the current rate determined by the Board's actuary. 149 (5) Purchase of prior service by members of Plan D, Plan J, and Plan X. (a) If any member of Plan D, Plan J, or Plan X had previously separated, withdrawn contributions and been rehired without purchasing credit for prior City service, such member may purchase said service by paying to the system: (.1) the amount of any contributions withdrawn by the member; and (.2) the difference between: (.a) the amount of contributions paid by him during his employment; and (.b) the amount of contributions he would have paid during his employment; and (.3) interest at the rate of six percent (6%) per annum on the amount payable under subsection (.2). (b) If such employee did not, within one year following his reemployment, make payment to the retirement system in accordance with subsection (a) but desires to make such repayment at a time subsequent thereto, and while still employed by the City and still in Plan D, Plan J, or Plan X, he may do so by paying in addition to the amount of such required payment, interest at the rate of four percent (4%) per annum on the total sum due as computed under subsection (a) above, from the expiration of the one-year period. In addition thereto, such employee shall pay a sum equal to one day's pay for each year or fraction thereof between the time of the expiration of the one-year period and the time of repayment. (c) Any member who fails to make payment for prior service as hereinbefore provided, shall not receive credit for any service prior to the time of his reemployment. (6) Purchase of prior service during deferred membership by members of Plan D, Plan J, and Plan X. 150 (a) If any member of Plan D, Plan J, or Plan X had, at the time of his or her employment and in accordance with the applicable Retirement System Ordinance at the time, elected to defer membership in the Retirement System and had not previously purchased pension credit for the period during which membership was deferred, such member may purchase said service by paying to the system: (.1) the amount of contributions the member would have paid during that period of deferred membership; and (.2) the additional interest provided in Section 22-807. (7) Purchase of previously ineligible City temporary service. 151 (a) If any member has 152 one or more periods of temporary service with the City for which the member is not eligible to purchase service credit under subsection 22-803(3) or (4) above, such member may purchase said service by paying to the system: (.1) the amount of contributions the member would have paid during that period of temporary employment; and (.2) the additional interest provided in Section 22-807. Notes 147 | Amended, Bill No. 100286 (approved June 23, 2010). See note 4 for effective date provisions. Amended, Bill No. 161013 (approved December 9, 2016). 148 | Amended, Bill No. 100286 (approved June 23, 2010). See note 4 for effective date provisions. Amended, Bill No. 150235 (approved May 20, 2015). See note 146 for effective date provisions. Amended, Bill No. 161013 (approved December 9, 2016). 149 | Amended, Bill No. 161013 (approved December 9, 2016). 150 | Subsection added, Bill No. 000342 (approved January 23, 2001). Section 2 of Bill No. 000342 reads as follows: "Effective Date. This Ordinance shall be effective retroactively to January 13, 1999, except for amendments to Code Section 22-310, which shall be effective retroactively to June 28, 1999, and except that, as to members of Plan L, any part of this Ordinance that represents an increase or diminishment in the benefit rights of such members shall not apply to an elected official during any term of office to which such official was elected prior to the effective date of this Ordinance, but shall only apply to an elected official during a term of office to which such official was elected after the effective date of this Ordinance." 151 | Subsection added, Bill No. 000342 (approved January 23, 2001). Section 2 of Bill No. 000342 reads as follows: "Effective Date. This Ordinance shall be effective retroactively to January 13, 1999, except for amendments to Code Section 22-310, which shall be effective retroactively to June 28, 1999, and except that, as to members of Plan L, any part of this Ordinance that represents an increase or diminishment in the benefit rights of such members shall not apply to an elected official during any term of office to which such official was elected prior to the effective date of this Ordinance, but shall only apply to an elected official during a term of office to which such official was elected after the effective date of this Ordinance." 152 | Enrolled Bill No. 000342 read "If any member of has...."

Philadelphia Code § 22-804 Pension Credit for Former C.E.T.A. Employees.

§ 22-804. Pension Credit for Former C.E.T.A. Employees. (1) Definitions. For the purpose of this Section, the following definitions shall apply: (a) C.E.T.A. Employee. Any person hired by the City under the Comprehensive Employment and Training Program Act established by the Federal Government. 153 (2) Any C.E.T.A. employees who continued in employment with the City after the termination of their C.E.T.A. employment or who later re-entered the service of the City pursuant to provisions of Section 22-201 (Membership Upon Employment) are entitled, at their individual option, to purchase credited service under the Retirement System for the period of their service as C.E.T.A. employees. The employee shall be obligated to make contributions at the rate of six percent (6%) of the salary that the employee earned for the period of credited service purchased plus interest on that amount calculated from the date the employee was directly transferred from the C.E.T.A. program to permanent City employment, or, if later reemployed, the date the employee was separated from the C.E.T.A. program. Interest shall be charged at the current rate determined by the Board's actuary to compensate the Pension Fund for lost interest. (3) Any payments which may be due from former C.E.T.A. employees under this Section may be paid by installment under the provisions of Section 22-806 (Installment Payments) or by transfer payment under the provisions of Section 22-808 (Transfer Payments). 154 Notes 153 | Comprehensive Employment and Training Act, enacted by Congress as Pub. L. 93-203, as added Pub. L. 95-524, § 2, Oct. 27, 1978, 92 Stat. 1912, codified at 29 U.S.C. §§ 801 et seq., repealed, Pub. L. 97-300, Title I, § 184(a)(1), Oct. 13, 1982, 96 Stat. 1357. [Editor's note: This note appears in Bill No. 980843 (approved January 13, 1999).] 154 | Amended, Bill No. 150235 (approved May 20, 2015). See note 146 for effective date provisions.

Philadelphia Code § 22-805 Election of Fire Employees and Police Employees Laid Off in 1978 and 1980 and Subsequently Reinstated to Purchase Pension Credit for the Layoff Period.

§ 22-805. Election of Fire Employees and Police Employees Laid Off in 1978 and 1980 and Subsequently Reinstated to Purchase Pension Credit for the Layoff Period. (1) Any Fire Employee or Police Employee who was laid off in 1978 or 1980 and subsequently reinstated may elect at any time to purchase pension credit in the employee's current pension plan for the period of time the employee was laid off, provided that any employee making such election shall be required to pay such additional contributions which would have been paid by that employee had the employee been a member of the employee's current pension plan during the layoff period, plus interest on that amount calculated from the date the employee was reinstated. Interest shall be charged at the current rate determined by the Board's actuary to compensate the Pension Fund for lost interest, currently nine percent (9%) compounded annually. The employee may pay such amount either in lump sum or by the installment plan under the terms set forth in Section 22-806 (Installment Payments), or by transfer payment under the provisions set forth in Section 22-808. Notes 155 | Amended, Bill No. 150235 (approved May 20, 2015). See note 146 for effective date provisions.

Philadelphia Code § 22-806 Installment Payments.

§ 22-806. Installment Payments. (1) Uniform deductions. Any member who is eligible to purchase credited service for prior City service, time spent as a disabled member or in allowable other governmental service may pay for a such service in equal installments through payroll deductions. In addition to the cost from Section 22-803 (Purchase for Prior City Service), or from Section 22-802 (Purchase of Governmental Service), or from Section 22-807 (Interest); or other applicable Section of this Title allowing a purchase of service credit, an employee purchasing credit on an installment basis must pay an annual six percent (6%) interest on the unpaid balance. The entire sum must be paid in five (5) years or less. (2) Payroll deductions; prepayment. If the member provides written authorization, such installment payments, including necessary interest charges, will be deducted from the member's paycheck. Any member purchasing credited service for prior governmental or prior City service may at any time, without premium or penalty, prepay the unpaid installment in full. (3) Time limit upon separation from service. If a member separates from service before such installment payments have been completed, the member or the member's beneficiary must pay the outstanding balance (including interest) within ninety (90) days of the date of separation from service in order to receive credit for all prior City or other governmental service. (4) Refund of contributions; partial credit. 156 If installment payments are not completed within ninety (90) days of a member's separation from service, the member or the member's beneficiary may elect either (i) a refund of the total payments made for the purchase of prior City or other prior governmental service; or (ii) credit for that portion of prior service for which payment has been made (expressed in years and specified to the day), provided that, in order to receive partial credit for prior City service, pursuant to Section 22-803, the member must have made arrangements to pay for all prior City service. (5) Suspension of pension benefits due to unpaid installments. Upon the retirement of a member of Plan J who has failed to complete any installment payments due, retirement benefits shall be payable to the member and the member's beneficiary until such time as the retirement benefits paid equal the amount actually contributed to the Retirement System. Payment of further benefits shall be suspended until the amount of such suspended benefits equals the amount of the unpaid installments or until the amount due has been paid. Thereafter, payment of retirement benefits shall be resumed to the extent the retired member or his beneficiary may be entitled. Notes 156 | Amended, Bill No. 000342 (approved January 23, 2001). Section 2 of Bill No. 000342 reads as follows: "Effective Date. This Ordinance shall be effective retroactively to January 13, 1999, except for amendments to Code Section 22-310, which shall be effective retroactively to June 28, 1999, and except that, as to members of Plan L, any part of this Ordinance that represents an increase or diminishment in the benefit rights of such members shall not apply to an elected official during any term of office to which such official was elected prior to the effective date of this Ordinance, but shall only apply to an elected official during a term of office to which such official was elected after the effective date of this Ordinance."

Philadelphia Code § 22-807 Interest.

§ 22-807. Interest. Any member of Plan A, Plan B, Plan L, Plan Y, Plan '10, or Plan 16 who desires to purchase credited service for: 158 (1) prior City service; (2) leaves of absence as authorized under subsection 22-801(2), this subsection (2) also to apply to members of Plan D, Plan J, or Plan X; (3) governmental service; (4) a period of service with the City during which membership in the Retirement System was deferred; or (5) a period of previously ineligible temporary service, under subsection 22-803(7) of this Title; and who failed to apply within the applicable period after their date of hire or the effective date of this Title (January 13, 1999), may nevertheless purchase said service, provided that the member pays interest on the purchase amount calculated from the date the employee was hired, rehired, or returned to service after a leave of absence. A member who had not purchased a period of service during which membership was deferred or which was previously ineligible temporary service may purchase said service, provided that the member pays interest on the purchase amount calculated from the date the employee would have made contributions if the employee had been a member at the time. Interest shall be charged at the current rate determined by the Board's actuary to compensate the Pension Fund for lost interest, currently nine percent (9%) compounded annually, and shall be in addition to any interest to be paid for making any installment payments under the terms set forth in Section 22-806 (Installment Payments) of this Ordinance. Notes 157 | Amended and subsections (d) and (e) added, Bill No. 000342 (approved January 23, 2001). Section 2 of Bill No. 000342 reads as follows: "Effective Date. This Ordinance shall be effective retroactively to January 13, 1999, except for amendments to Code Section 22-310, which shall be effective retroactively to June 28, 1999, and except that, as to members of Plan L, any part of this Ordinance that represents an increase or diminishment in the benefit rights of such members shall not apply to an elected official during any term of office to which such official was elected prior to the effective date of this Ordinance, but shall only apply to an elected official during a term of office to which such official was elected after the effective date of this Ordinance." Amended, Bill No. 100286 (approved June 23, 2010). See note 4 for effective date provisions. 158 | Amended, Bill No. 161013 (approved December 9, 2016).

Philadelphia Code § 22-808 Transfer Payments.

§ 22-808. Transfer Payments. (1) General. Any member who is eligible to purchase service for prior City Service, service as an F.P.T.F. employee, for time spent as a disabled member or in allowable other governmental service may pay for any such service through a direct transfer from the member's account under an eligible deferred compensation plan under Section 457(b) of the Tax Code, an annuity contract or custodial account under Section 403(b) of the Tax Code, a qualified pension or profit-sharing plan under Section 401(a) of the Tax Code (including a cash or deferred arrangement under Section 401(k) of the Tax Code) (excluding amounts attributable to Roth or after-tax contributions) or an individual retirement account ("IRA") under Section 408 of the Tax Code (excluding amounts attributable to Roth contributions). Such a deferred compensation plan, annuity contract, cash or deferred arrangement or IRA shall be known as "the transferor plan". To the extent applicable, such transfer payment shall be made in compliance with the provisions of Sections 457(e)(17) and 403(b)(13) of the Tax Code, respectively. (2) Authorization. The member shall provide authorization for such transfer as may be required by the transferor plan. (3) Refund of transfers; partial credit. If transfer payments are not sufficient to pay for the full cost of service to be purchased, and necessary payments are not completed within ninety (90) days of a member's separation from service, the member or the member's beneficiary may elect either (i) a refund of the total transfer payments made; or (ii) credit for that portion of service for which payment has been made (expressed in years and specified to the day), provided that in order to receive partial credit for prior City Service, pursuant to Section 22-803, the member must have made arrangements to pay for all prior City Service. (4) Limitation on amount of transfer payments. A member shall not transfer amounts under this Section 22-808 which exceed the amount necessary to purchase prior City and other governmental Service available for purchase. Any portion of the transfer payment which exceeds that amount required to purchase such service shall be refunded to the member. (5) Limitation on use of transfer payments. Transfer payments shall be used exclusively for the purpose of purchasing credited service as provided in Section 22-201 (membership in certain plans); Section 22-204 (regarding disabled members); Section 22-802 (purchase of governmental service); Section 22-803 (purchase of prior City Service); Section 22-809 (Pension Credit for Former F.P.T.F. Employees); and Section 22-810 (Pension Credit for Former PIDC Employees). 160 Notes 159 | Added, Bill No. 150235 (approved May 20, 2015). Section 2(h) of Bill No. 150235 provides: "Section 22-808 is effective for trustee-to- trustee transfers after December 31, 2001." 160 | Amended, Bill No. 190132 (approved May 1, 2019).

Philadelphia Code § 22-809 Pension Credit for Former F.P.T.F. Employees.

§ 22-809. Pension Credit for Former F.P.T.F. Employees. (1) For purposes of this Section, an F.P.T.F. Employee shall mean any person hired by the Fairmount Park Trust Funds, the Fairmount Park Ranger Fund, the Commissioner of Fairmount Park - Natural Lands Restoration and Environmental Education Program or the Robert W. Ryerss Bequest who became a member of Plan Y effective July 1, 2013, and is a member of Plan Y on the date a request is made to purchase credited service as an F.P.T.F. Employee in accordance with subsection 22-809(2). (2) Pursuant to agreements between the City and District Councils 33 and 47, and specifically the documents titled Memorandum of Agreement, Transition of Benefits for Former Fairmount Park Trust Fund Employees, an F.P.T.F. Employee who continued in employment with the City after June 30, 2013, shall be entitled, at his or her individual option, to purchase credited service under the Retirement System for the period of his or her service as an F.P.T.F. Employee. This Section 22-809 shall apply to nonrepresented F.P.T.F. Employees in the same manner as it applies to represented F.P.T.F. Employees. In order to purchase such credited service, the F.P.T.F. Employee shall make payment to the Retirement System of a sum which is the product of: (a) the normal cost rate (employer plus employee) for Plan Y in effect on the date of purchase, multiplied by (b) the number of years of service as an F.P.T.F. Employee, multiplied by (c) the F.P.T.F. employee's rate of compensation (annualized) as of June 30, 2013. The F.P.T.F. Employee shall not pay interest on the amount calculated pursuant to the immediately preceding sentence if credited service is purchased within one (1) year of the date the notice of entitlement to distribution from the Fairmount Park Commission 401(a) Plan is sent to the F.P.T.F. Employee. A F.P.T.F. Employee who fails to purchase credited service within one (1) year of the date that the notice of entitlement to distribution from the Fairmount Park Commission 401(a) Plan is sent to the F.P.T.F. Employee shall be personally responsible for the payment of interest accrued following one (1) year of the date that the notice of entitlement to distribution from the Fairmount Park Commission 401(a) Plan is sent to the F.P.T.F. Employee. Such interest shall be paid in accordance with the interest rate provided for in Section 22-807. (3) Any payments that may be due from a former F.P.T.F. Employee under this Section may be paid by installment under the provisions of Section 22-806 (Installment Payments) or Section 22-808 (Transfer Payments). (4) Credited service purchased by an F.P.T.F. Employee in accordance with this Section 22-809 shall not count against the ten-year maximum limitations on the purchase of governmental service, as set forth in subsection 22-802(2). Notes 161 | Added, Bill No. 150235 (approved May 20, 2015), effective July 1, 2013.

Philadelphia Code § 22-810 Pension Credit for Former PIDC Employees.

§ 22-810. Pension Credit for Former PIDC Employees. (1) For purposes of this Section, a PIDC Employee shall mean any person who was employed by the Philadelphia Industrial Development Corporation on June 30, 2018; who commenced City employment and became a member of Plan Y, Plan '10, or Plan 16 between July 1, 2018, and June 30, 2019; and is a member of Plan Y, Plan '10, or Plan 16 on the date a request is made to purchase credited service as a PIDC Employee in accordance with subsection 22-810(2). (2) A PIDC Employee shall be entitled, at such employee's individual option, but no later than June 30, 2020, to purchase credited service under the Retirement System for the period of such employee's employment by PIDC subsequent to December 31, 2014. In order to purchase such credited service, the PIDC Employee shall make payment to the Retirement System of a sum which is the product of: (a) the normal cost rate (employer plus employee) for the employee's Plan in effect on the date of purchase, multiplied by (b) the number of years of employment at PIDC after December 31, 2014, multiplied by (c) the PIDC Employee's rate of compensation (annualized) as of commencement of City employment. The PIDC Employee shall not pay interest on the amount calculated pursuant to the immediately preceding sentence if credited service is purchased within one (1) year of the date of commencement of City employment. A PIDC Employee who fails to purchase credited service within one (1) year of such date shall be personally responsible for the payment of interest accrued following one (1) year after such date. Such interest shall be paid in accordance with the interest rate provided for in Section 22-807. (3) Any payments that may be due from a former PIDC Employee under this Section may be paid by installment or transfer under the provisions of Section 22-806 (Installment Payments) or Section 22-808 (Transfer Payments). Notes 162 | Added, Bill No. 190132 (approved May 1, 2019).
Source: City of Philadelphia, The Philadelphia Code and Home Rule Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/philadelphia/latest/philadelphia_pa/0-0-0-303106Fetched: 10/27/2026

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