FIREFIGHTERS’ AND RESCUE SQUAD WORKERS’ PENSION FUND
FIREFIGHTERS’ AND RESCUE SQUADWORKERS’ PENSION FUNDyourretirementbenefitsDepartment of State TreasurerRaleigh, NCRevised January 2014
FIREFIGHTERS’ AND RESCUE SQUAD WORKERS’ PENSION FUNDNORTH CAROLINADEPARTMENT OF STATE TREASURERRETIREMENT SYSTEMS DIVISIONSTEVEN C. TOOLEDIRECTORJANET COWELLSTATE TREASURERWelcome to the North Carolina Retirement Systems!The Department of State Treasurer, which administers the retirementsystems for firefighters and rescue squad workers, is committed to providing you with information to will help you make informed decisionsabout your financial future. I encourage you to become familiar withthe benefits described in this booklet.This handbook outlines the benefits available to you as a member ofthe Firefighters’ and Rescue Squad Workers’ Pension Fund.I also encourage you to visit our website, www.myncretirement.com, for retirement resources.You can also contact the North Carolina Retirement Systems if you have additional questions.Our customer service representatives can assist with the status of an application or answerquestions about retirement.Thank you for your service to North Carolina.Sincerely,Janet Cowell1-877-508-9110 Toll-free919-508-5360 (Raleigh nt.comjanuary 2014Your Retirement Benefits
firefighters’ and rescue squad workers’ pension fundYour Retirement BenefitsContentsPageContentsYour Pension Fund Benefits in Brief. . . . . . . 4Becoming a Member of the Pension Fund. . . 4Who Pays for the Fund. . . . . . . . . . . . . . . . . 5Benefit Amountand Eligibility Requirements. . . . . . . . . . . . 5Disability Status . . . . . . . . . . . . . . . . . . . . . . 5If You Leave the Department or SquadBefore Retirement . . . . . . . . . . . . . . . . . . . . . 6Effect of Annexation. . . . . . . . . . . . . . . . . . . . 6How Benefits are Paid. . . . . . . . . . . . . . . . . . 6Payments to Beneficiaries . . . . . . . . . . . . . . . 6Receiving Your Monthly Benefit. . . . . . . . . . 7Creditable Service andService Purchase Provisions. . . . . . . . . . . . . 7PageRefund of Contributions. . . . . . . . . . . . . . . . 8Lack of Qualification . . . . . . . . . . . . . . . . . . . 8Default of the Fund. . . . . . . . . . . . . . . . . . . . 8Rejoining the Fund . . . . . . . . . . . . . . . . . . . . 8Reemployment after Retirement. . . . . . . . . . 9Income Tax. . . . . . . . . . . . . . . . . . . . . . . . . . 9Retirement Benefits. . . . . . . . . . . . . . . . . . . . 9Death Benefits. . . . . . . . . . . . . . . . . . . . . . . 10Important Information to Remember . . . . . 10ORBIT. . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Administration and Funding. . . . . . . . . . . . 11How to Contact Us . . . . . . . . . . . . . . . . . . . 13DISCLAIMER: The availability and amount of all benefits youmight be eligible to receive is governed by Retirement System law. The information provided in this handbook cannotalter, modify or otherwise change the controlling RetirementSystem law or other governing legal documents in any way,nor can any right accrue to you by reason of any informationprovided or omission of information provided herein. In theevent of a conflict between this information and RetirementSystem law, Retirement System law governs.january 20143Your Retirement Benefits
firefighters’ and rescue squad workers’ pension fundYour Pension Fund Benefits in Brief Membershipdependent on meeting eligibility requirements(see below). Shared cost of retirement benefits betweenyou and the GeneralFund (see page 5). Monthly payments atretirement are a setamount (see page 5). Monthly pension benefit at age 55 with 20years of credit as a firefighter or rescue squadworker (see page 5). Disability status for qualifying, eligible members(see page 5). Line-of-duty disability benefits for qualifying eligible members (see page 5).This section only highlights the Pension Fund.The following pages describe it in detail.Becoming a Member of the Pension FundYou can enroll as a member of the Pension Fundif you meet the eligibility requirements stated below. files a roster annually with the North CarolinaAssociation of Rescue and Emergency MedicalServices, Inc., which is forwarded to the Pension Fund by January 31 each year.Eligible FirefightersEligible rescue squad workers must attend a minimum of 36 hours of training sessions each year.To be an “eligible firefighter,” you must be 18 orolder and belong to a fire department that: is rated by the Fire Insurance Rating Bureauand is certified by the Department of Insurance as not less than a Class “9S” department, files a roster annually with the North CarolinaState Firemen’s Association, which is forwarded to the Pension Fund by January 31 eachyear, and holds training sessions at least 4 hoursmonthly for which members are required toattend at least 36 hours per year.Training sessions for rescue squad workers aredefined as any sessions or drills that prepare rescue squad workers for, or increase their knowledge in, rescue, emergency medical services, injury prevention, or protection of life and property.Enrollment in the Pension FundTo become a member of the Pension Fund, youmust: complete an enrollment application (Form350) through your department or squad, and mail it with your first payment (contributionsare 10 per month) to the Pension Fund Officeaddress on page 13 of this handbook.Training Sessions for firefighters are defined assessions or drills that prepare firefighters for, orincrease their knowledge in, fire prevention, firesuppression, or protection of life and property.Your enrollment date will be effective in the monthin which the Pension Fund receives both your application and contribution.Eligible Rescue Squad WorkersTo be an “eligible rescue squad worker,” you mustbe 18 or older and belong to a rescue squad that: is eligible for membership in the North Carolina Association of Rescue and EmergencyMedical Services, Inc., andjanuary 20144Your Retirement Benefits
firefighters’ and rescue squad workers’ pension fundNOTE: In order to be properly credited, your contributions for a calendar year must be receivedby the Pension Fund by March 31 of the following year. Prior year contributions received afterMarch 31 will be returned. To receive credit forthe period for which the contributions were re-turned, you must purchase the service credit asdescribed under the “Prior Service” purchase provisions referenced on page 7.Who Pays for the FundYour contributions to the Pension Fund, the investment earnings on total contributions, andan annual appropriation from the State General Fund pay the cost of providing your PensionFund benefits.Your share of the cost is 10 monthly. Membersnormally must pay into the Pension Fund for20 years, or a maximum of 2,400, to receive amonthly benefit at retirement.Benefit Amount and Eligibility Requirementscan no longerperform the duties of a firefighteror rescue squadworker, you areeligible for disability retirementstatus. If yourdisability is theresult of a non-duty related activity, you mustcontinue to pay 10 per month into the Fund until you have paid for 20 years or 2,400. At age55, you may apply to receive your monthly benefit provided you have made contributions for 20years.The present Pension Fund benefitis 170 per monthYou may apply for monthly Pension Fund benefits after you: have 20 years of creditable service as a firefighter or rescue squad worker, reach age 55, and terminate paid duties as a firefighter or rescuesquad worker.Creditable service is defined as eligible servicefor any period during which you paid and maintained contributions in the Fund or for which youpurchased service credit in the Fund.If you become totally and permanently disabled(as approved by the Pension Fund’s Medical Review Board) while performing your duties as afirefighter or rescue squad worker, you may applyto receive a monthly pension when you reach age55. After being approved for a line-of-duty disability, you will no longer have to make contributions to the Pension Fund.Creditable service as either a firefighter or rescue squad worker counts toward membership inthe Fund. However, if you work and/or volunteerboth as a firefighter and as a rescue squad worker during the same month, you can only receiveone month of Pension Fund credit for that month.Disability StatusAfter 10 years of creditable service, if you becometotally and permanently disabled (as approved bythe Pension Fund’s Medical Review Board) andjanuary 20145Your Retirement Benefits
firefighters’ and rescue squad workers’ pension fundIf You Leave the Department or SquadBefore Retirementtions. If you leave for any reason, you are eligibleto apply for your benefit at age 55 provided youhave completed and paid contributions for 20years.If you leave firefighter or rescue squad serviceand you want to maintain your Pension Fund account, contact the Pension Fund to place youraccount on “leave of absence” status. During aleave of absence: you must not withdraw your contributions, contributions are not allowed, except duringeligible military service periods, service credits will not accrue, and you remain eligible for a refund.Normally, if you leave the Fund before you have20 years of creditable service, the only paymentyou can receive is a refund of your contributions.Effect of AnnexationYou may continue as a member of the PensionFund even if your home or fire department/rescue squad location is affected by an annexation,and as a result, you can no longer serve as a firefighter/rescue squad worker. If you have 10 yearsof service at the time of annexation, you may continue contributing 10 monthly until you havepaid 2,400 or paid for 20 years. You are eligibleto apply for your benefit at age 55 provided youhave contributed for 20 years.When you return to eligible firefighter or rescuesquad service, you can resume contributing tothe Pension Fund.If you leave your department or squad before retirement, you may still receive a benefit at a laterdate, if you have not withdrawn your contribu-How Benefits are Paidbutions will be paid to yourchildren or guardian of yourchildren. If you do not have asurviving spouse or children,the proceeds will be paid toyour “heirs at law” or to your“estate, if it is administeredand there are no heirs.”To begin receiving benefits, you must completeand submit to the Pension Fund: Form 6FR, “Retiring from the Firefighters’ andRescue Squad Workers’ Pension Fund” Form 170, “Authorizing Direct Deposit”These forms are available on the ORBIT website.You must apply for benefits. They are not paidautomatically. Your application and direct deposit form should be returned to the Pension Fund30 days before your scheduled retirement date.Payments to BeneficiariesIf you die before beginningto receive your pension, yourbeneficiary will receive theamount you paid and contributions paid on your behalf into the PensionFund.Although the Pension Fund’s primary purpose isto provide retirement income, we recognize thatsome members will not live to enjoy their retirement benefits.If you die after beginning to receive your benefits,your beneficiary will be paid the amount you contributed to the Pension Fund, minus the benefitsyou collected.At your death, your beneficiary should notifythe Pension Fund immediately. By retirementlaw, your spouse is the beneficiary of your Pension Fund account. If you do not have a surviving spouse as of your date of death, your contri-If you die after collecting more from the Fundthan you contributed, payments stop. No additional benefits are paid.january 20146Your Retirement Benefits
firefighters’ and rescue squad workers’ pension fundReceiving Your Monthly BenefitThe effective date of your retirement is always thefirst day of the month. The present monthly benefit is 170.your monthly benefit into your bank account onthe 25th day of each month. In December, yourbenefit will be deposited on the 20th. If the 25thfalls on a Saturday, Sunday, or holiday, your deposit will be made on the last work day before the25th. Direct deposit is fast, automatic, and free.Upon receipt of your application, the PensionFund will send you an acknowledgment letterconfirming your retirement information and advising the payment date for your benefits.Your first monthly Pension Fund benefit will bemailed to you. Thereafter, it is the policy of theRetirement Systems Division to directly depositCreditable Service and Service Purchase ProvisionsIn addition to the years and months you contribute to the Fund, the following creditable serviceand service purchase provisions may apply:Prior Service. You may purchase Pension Fundcredit for prior fire or rescue squad service if: you were a member of an eligible fire department or rescue squad before its participationin the Fund you were previously eligible, but did notchoose to join the Pension Fund you had earlier service with a department orsquad other than the department or squadthrough which you joined the Pension Fund you had eligible service for the prior year butdid not make prior year contributions or yourprior year contributions were returned because they were received after March 31Military Service. You may take a leave of absence for one tour of military service and earnservice credit during that period if you continuemaking your Fund contributions during yourtour. After your return, you will need to submita copy of your military discharge papers, such asDD214, that reflect the date you entered and thedate you were released from active duty. Contactthe Pension Fund for further information and instructions.If you are 34 or younger, the cost to purchaseprior service is 10 a month plus interest of anannual rate determined by the Board of Trustees.If you are 35 or older, the cost is equal to the fullactuarial liability. You may purchase prior service in both a fire department and a rescue squadas long as the service periods do not overlap. Youshould contact the Pension Fund and/or your department or squad regarding the proper certification form.NOTE: You cannot purchase service credit for periods for which you received a refund of your Pension Fund contributions.january 20147Your Retirement Benefits
firefighters’ and rescue squad workers’ pension fundRefund of ContributionsIf you are no longer eligible or choose not to participate in the Fund for any reason other thanretirement or death, you can receive a refund ofyour contributions.refunded to you. If you do not qualify because youhave not yet completed 20 years of service, youmay continue working toward your service goal.Default of the FundTo receive a refund, simply complete Form 5FR,“Withdrawing Contributions from the Firefighters’ and Rescue Squad Workers’ Pension Fund,”and file it with the Pension Fund. You may obtainthe form from your department, squad, the Pension Fund, or the ORBIT website.If the Pension Fund were ever unable to pay allbenefits in full, all benefit payments would bereduced. When it again became able, the Fundwould resume paying benefits in full. The Fundwould not owe back-payments.No interest will be paid on the amount of the refund. If you withdraw from the Pension Fund, youwill receive both your contributions and contributions paid by others on your behalf.Rejoining the FundIf you previously received a refund from the Fundand later wish to rejoin, you may do so by completing a new enrollment application (Form 350).After rejoining the Fund, you will not be eligible topurchase service credits for your previous withdrawn account.Lack of QualificationWhen you turn age 55, if you are a member of thePension Fund but do not qualify to receive a benefit, the amount you paid into the Fund can bejanuary 20148Your Retirement Benefits
firefighters’ and rescue squad workers’ pension fundReemployment after RetirementAfter retiring as a paid firefighter, you may not return to full-time work as a paid firefighter and receive your pension benefit at the same time. Also,if you are a retired, paid rescue squad worker,you may not go back to full-time paid work for arescue squad while collecting benefits.However, after retiring as a paid firefighter, youmay later return to work as a firefighter in a parttime paid status and still receive your PensionFund benefit if you meet the following conditions: you perform no paid services as a firefighterfor 6 months after your date of retirement under the Pension Fund, and upon return to work, you perform services asa paid firefighter for no more than 20 hoursper week.In addition, if you retire from paid fire fighting,you can collect your benefit and return to workas a paid rescue squad worker. Similarly, if youretire from paid rescue squad work, you can collect your benefit and return to work as a paid firefighter.The above conditions also apply if you are a retired rescue squad worker who later returns towork as a rescue squad worker in a part-timepaid status.If you retire from volunteer fire fighting or rescuesquad work, you may receive benefits and continue to volunteer in either capacity.Income TaxFederal Income Tax. Under federal law, the majority of every pension benefit is subject to being taxed. Although you will not pay taxes againon any contributions for which you have alreadypaid tax, you may exclude only a small portion ofyour previously taxed contributions each monththroughout a period of time specified by the federal government.Benefits from the Pension Fund receive specialincome tax treatment. The following is a briefoutline of current tax laws as they apply to Fundbenefits. However, because tax laws often change,you should consult your tax advisor for more details.Retirement BenefitsNorth Carolina Income Tax. If you are a NorthCarolina resident and have maintained 5 or moreyears of Pension Fund service credit as of August12, 1989, your monthly benefit paid by the Pension Fund is not subject to North Carolina incometax. If you do not have 5 years of maintained Pension Fund service credit as of August 12, 1989,the taxable portion of your monthly benefit issubject to North Carolina income tax.Each year by January 31, Form 1099-R (similarto Form W-2, “Statement of Income and Tax Withheld,” that you received annually while you wereworking) will be sent to you. The 1099-R showsthe amount of your pension benefits, the taxableportion (if any), the amount of tax withheld (ifany), and related information. Copies also will besent to the Internal Revenue Service (IRS) and theNorth Carolina Department of Revenue. Therefore, you should report your pension benefits onyour federal and North Carolina tax returns regardless of whether you owe any income tax.january 20149Your Retirement Benefits
firefighters’ and rescue squad workers’ pension fundDeath BenefitsMonthly benefits are payable to Pension Fundmembers only. The Fund pays no monthly survivor benefits. However, a lump sum death benefitwill be payable to your surviving spouse if all ofyour contributions have not been exhausted.Your beneficiary pays no income tax on death benefits. They are treated as life insurance benefits.Important Information to Remember Please provide, in all correspondence with thePension Fund, your Member ID number or last4 digits of your Social Security number. No application, form, or other type of documentis effective until it has been filed and acceptedby the Pension Fund. At your request, the Pension Fund will sendyou any form, application, or other informationwe have developed for members. Any error concerning your retirement accountshould immediately be brought to the attentionof the Pension Fund in writing. Your benefits from the Pension Fund are notpaid automatically — you or your beneficiarymust apply for them. If you become disabl
increase their knowledge in, fire prevention, fire suppression, or protection of life and property. Eligible Rescue Squad Workers To be an “eligible rescue squad worker,” you must be 18 or older and belong to a rescue squad that: is eligible for membership in the North Car-olina Association of Rescue and Emergency Medical Services, Inc., and
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4 THE GERMAN SQUAD IN COMBAT 2. SQUAD FORMATIONS, CLOSE ORDER' [5 SQUAD LEADER i ASSISTANT 2 SECOND-IN-COMMAND i AMMUNITION-CARRIER i LIGHT MACHINE-GUNNER J RIFLEMAN Figure 1.-Squad symbols The formations in figures 2,, 3, and 4 are taken at once upon the following orders, respectively: 1. SQUAD LINE, ONE DEEP, 2. FALL IN.
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