Definitions.
Ann Arbor City Code § 1:602
in effect1:602. - Definitions.
The following definitions shall apply to the Dual Retirement Plan:
(1) Accounts. The following separate accounts are maintained for a Dual Retirement Plan Member:
(a) Dual Retirement Plan Member Contribution Account.
(b) City Contribution Account.
(2) Annual Additions. The sum of the following for a Limitation Year:
(a) City Contributions;
(b) Dual Retirement Plan Member Contributions;
(c) Forfeitures allocated to Dual Retirement Plan Member's Accounts;
(d) Amounts allocated to an individual medical account, as defined in Code Section 415(l)(2), which is part of a pension or annuity plan maintained by the City;
(e) Amounts derived from contributions paid or accrued which are attributable to post-retirement medical benefits allocated to the separate account of a key employee, as defined in Code Section 419A(d)(3), under a welfare benefit fund as defined in Code Section 419(e); plus
(f) Allocations under a simplified employee pension.
(g) Contributions under a Section 457 plan are not required to be included as an Annual Addition under this Plan. However, any elective deferrals (within the meaning of Code Section 402(g)) under any qualified defined contribution plan maintained by the City must be included as an Annual Addition for purposes of applying the limitation of section 1:610.
(h) Annual Additions do not include restorative payments made to restore losses to the Dual Plan in connection with an action taken (or not taken) by a fiduciary of the Dual Plan that creates a reasonable risk of liability for breach of fiduciary duty other than a breach resulting from a failure to remit contributions to the Dual Plan.
(i) Reserved.
(j) For purposes of this section, employee contributions under subsection (b) above shall be determined without regard to any rollover contributions (as defined in Code Sections 401(a)(31) 402(c), 403(a)(4), 403(b)(8), 408(d)(3), and 457(e)(16)), and without regard to employee contributions to a simplified employee pension plan which are excludable from gross income under Code Section 408(k)(6).
(3) Beneficiary. See section 1:552.1(8).
(4) Board. See section 1:552.1(9).
(5) Break in Service. See section 1:552.1(10).
(6) City. See section 1:552.1(11).
(7) City Contribution. The contribution made by the City pursuant to section 1:605.
(8) City Contribution Account. The bookkeeping account maintained for each Dual Retirement Plan Member which is the cumulative amount of the City Contributions pursuant to section 1:605.
(9) City Council. See section 1:552.1(12).
(10) Code. See section 1:552.1(13).
(11) Compensation. See section 1:552.1(14), except for (d) and (e).
(12) Custodian. See section 1:552.1(16).
(13) Dual Retirement Plan. The defined contribution money purchase plan established by the City effective January 1, 2017. The Dual Retirement Plan is intended to comply with the provisions of the Internal Revenue Code that apply to governmental plans.
(14) Dual Retirement Plan Coverage Group. The following are Dual Retirement Plan Coverage Groups as of the date specified:
Non-union employees hired or rehired on or after January 1, 2017.
AFSCME bargaining unit employees hired or rehired on or after January 1, 2017. Teamster Civilian Supervisor employees hired or rehired on or after January 1, 2017.
(15) Dual Retirement Plan Member. A person in a Dual Retirement Plan Coverage Group who has satisfied the requirements of section 1:603.
(16) Dual Retirement Plan Member Mandatory Contribution. The mandatory contribution made by Dual Plan Members pursuant to section 1:606.
(17) Dual Retirement Plan Member Mandatory Contribution Account. The bookkeeping account maintained for each Dual Retirement Plan Member which is the cumulative amount of the Dual Retirement Plan Member's mandatory contributions.
(18) Firefighter. See section 1:552.1(21).
(19) General City Member. See section 1:552.2(1).
(20) Limitation Year. The twelve consecutive month period for which compensation is calculated for purposes of determining the contribution limitations under section 1:609. The limitation year shall be the Plan Year.
(21) Normal Retirement Age. Normal Retirement Age means the date the Dual Retirement Plan Member satisfies the applicable age and/or service requirements as follows:
(a) Completion of twenty-five (25) years of Service; or
(b) Attainment of age fifty-five (55) and completion of at least ten (10) years of Service.
A Dual Retirement Plan Member who attains Normal Retirement Age but continues to be employed by the City shall continue to share in the allocation of City Contributions and Dual Retirement Plan Member Mandatory Contributions.
(22) Plan Year. See section 1:552.3(12).
(23) Police Officer. See section 1:552.3(6).
(24) Retirement System or System. See section 1:553.3(11).
(25) Service; Credited Service. See section 1:552.3(13). Service shall be credited for purposes of vesting under the Dual Retirement Plan as provided in section 1:555 for Credited Service under the Traditional Retirement Plan.
(26) Spouse. See section 1:552.3(16).
(27) Trust Fund or Fund. See section 1:552.3(19).
(28) Trustee. See section 1:553.3(20).
(Ord. No. 16-28, § 1, 1-3-17)
Source: City of Ann Arbor, Michigan, Code (Municode Library, library.municode.com)URL: https://library.municode.com/mi/ann_arbor/codes/code_of_ordinances?nodeId=TITIAD_CH18EMRESY_1_602DEFetched: 11/8/2026