La. Admin. Code tit. 58 § V-1105

Current through Register Vol. 50, No. 11, November 20, 2024

Section V-1105 - Calculation of Benefit Amount

A.Average compensation, as appearing in R.S. 11:3386 (formerly R.S. 33:2117.5), for purposes of identifying best year of service, and in R.S. 11:3377.A(1), (2), and (3) [formerly R.S. 33:2113.1.A(1), (2), and (3)], for purposes of calculating the benefit attributable to the last year of service, shall be the sum of the following components:

1. if the year under review for purposes of calculating the firefighter's retirement benefit is a split year:

a. base pay (including regularly paid millage), overtime, and state supplemental pay earned in the year under review, irrespective of date of payment; plus either §1105A.1.b.i. or ii., as applicable:

i. if the excess millage for the last complete calendar year included in the year under review has not yet been paid to the firefighter, the higher of the two excess millage amounts already paid to him for the two consecutive calendar years immediately prior thereto, irrespective of the date of payment. Provided, however, that if the excess millage amount eventually paid to the firefighter for the last such complete calendar year is higher than the excess millage figure utilized in the benefit calculation, the firefighter's retirement benefit shall subsequently be adjusted to reflect the higher figure; or

ii. if the excess millage for the last complete calendar year included in the year under review has already been paid, the highest of the three excess millage amounts paid to the firefighter for the three consecutive calendar years ending with the last complete calendar year included in the year under review, irrespective of the date of payment;

2. if the year under review for purposes of calculating a firefighter's retirement benefit is a calendar year:

a. base pay (including regularly paid millage) overtime, and state supplemental pay earned in the current calendar year under review, irrespective of the date of payment, plus either §1105. A.2.b.i or ii., as applicable:

i. if the excess millage for the calendar year under review has not yet been paid to the firefighter, the higher of the two excess millage amounts already paid to him for the two calendar years immediately preceding that year, irrespective of the date of payment. Provided, however, that if the excess millage amount eventually paid to the firefighter for the calendar year under review is higher than the excess millage figure utilized in the benefit calculation, the firefighter's retirement benefit shall subsequently be adjusted to reflect the higher figure; or

ii. if the excess millage for the calendar year under review has already been paid to the firefighter, the highest of the three excess millage amounts paid to the firefighter for the three consecutive calendar years ending with the calendar year under review, irrespective of the date of payment.

B. The term average salary when appearing in R.S. 11:3384 (formerly R.S. 33:2117.3), for purposes of calculating the highest four consecutive years of service, shall mean:

1. if the four years under review for purposes of calculating the firefighter's retirement benefit begin and end with a split year:

a. base pay (including regularly paid millage), overtime, and state supplemental pay earned in the four years under review, irrespective of the date of payment; plus either §1105. B.1.b.i or ii., as applicable:

i. if the excess millage payable for the last complete calendar year included in the four years under review has not yet been paid to the firefighter, the sum of the excess millage amounts already paid for the four consecutive calendar years ending with the last complete calendar year included in the four years under review, irrespective of the date of payment. Provided, however, that if the excess millage amount eventually paid to the firefighter for the last complete calendar year included in the four years under review is higher than that paid for the first complete calendar year utilized in the benefit calculation, the firefighter's retirement benefit shall subsequently be adjusted to reflect the higher figure; or

ii. if the excess millage amount payable for the last complete calendar year included in the four years under review has already been paid, the sum of the excess millage amounts paid to the firefighter for any four consecutive calendar years of the five consecutive calendar years ending with the last complete calendar year included in the four years under review, irrespective of the date of payment;

2. if the four years under review for purposes of calculating a firefighter's retirement benefit are calendar years:

a. base pay (including regularly paid millage), overtime, and state supplemental pay earned in the four years under review, irrespective of the date of payment; plus either §1105. B.2.b.i or ii:

i. if the excess millage payable for the last calendar year included in the four consecutive calendar years under review has not yet been paid to the firefighter, the sum of the excess millage amounts already paid for the four consecutive calendar years ending with the last calendar year included in the four years under review, irrespective of date of payment Provided, however, that if the excess millage amount eventually paid to the firefighter for the last calendar year included in the four calendar years under review is higher than that paid for the first calendar year included in the benefit calculation, the firefighter's retirement benefit shall subsequently be adjusted to reflect the higher figure; or

ii. if the excess millage amount payable for the last calendar year included in the four calendar years under review has already been paid, the sum of the excess millage amounts paid to the firefighter for any four consecutive calendar years of the five consecutive calendar years ending with the final calendar year under review, irrespective of the date of payment.

La. Admin. Code tit. 58, § V-1105

Promulgated by the Board of Trustees of the Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity, LR 20:785 (July 1994).

AUTHORITY NOTE: Promulgated in accordance with R.S. 11:3363-3381, 3385, and 3386.