§22-802. Purchase of Governmental Service.
(1) Allowable other governmental
service.
[32] A member of the Retirement System
may purchase credited service for other governmental employment which was
full-time or its pro-rated 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.
[33] 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, or Plan Y must file applications to
purchase governmental service with the Board within one (1) year following date
of employment for new employees, or within one (1) year following the effective
date of this Title for members of the Plan on the effective date of this
ordinance. Provided, however, that members of Plan A, Plan B, Plan L, or Plan Y
who file beyond the one-year deadline, may make such purchase by paying the
additional interest provided in Section 22-807. 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, and Plan Y. 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, or Plan
Y
multiplied by
(b) The member's annual compensation at
that time
multiplied by
(c) The years of credited service being
purchased.
(5) Installment Payments. Payment for the purchase of
governmental service may be made in accordance with Section 22-806 (Installment
Payments) of this Title.