text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1065

 88 STAT. ]

PUBLIC LAW 93-406-SEPT. 2, 1974

1021

(g) Notwithstanding any other provision of this title, a plan administrator or the corporation may petition the appropriate court for the appointment of a trustee in accordance with the provisions of section 4042 if the interests of the participants and beneficiaries would be better served by the appointment of the trustee. TERMINATION BY

CORPORATION

SEC. 4042. (a) The corporation may institute proceedings under this section to terminate a plan whenever it determines that— (1) the plan has not met the minimum funding standard required under section 412 of the Internal Revenue Code of 1954, or has been notified by the Secretary of the Treasury that a notice of deficiency under section 6212 of such Code has been mailed with respect to the tax imposed under section 4971(a) of such Code, (2) the plan is unable to pay benefits when due, (3) the reportable event described in section 4043(b)(7) has occurred, or (4) the possible long-run loss of the corporation with respect to the plan may reasonably be expected to increase unreasonably if the plan is not terminated. The corporation may prescribe a simplified procedure to follow in terminating small plans as long as that procedure includes substantial safeguards for the rights of the participants and beneficiaries under the plans, and for the employers who maintain such plans (including the requirement for a court decree under subsection (c)). The corporation is authorized to pool the assets of such small plans for purposes of administration and such other purposes, not inconsistent with its duties to the plan participants and the employer maintaining the plan under this title, as it determines to be required for the efficient administration of this title. (b) Whenever the corporation makes a determination under subsection (a) with respect to a plan it may, upon notice to the plan, apply to the appropriate United States district court for the appointment of a trustee to administer the plan with respect to which the determination is made pending the issuance of a decree under subsection (c) ordering the termination of the plan. If within 3 business days after the filing of an application under this subsection, or such other period as the court may order, the administrator of the plan consents to the appointment of a trustee, or fails to show why a trustee should not be appointed, the court may grant the application and appoint a trustee to administer the plan in accordance with its terms until the corporation determines that the plan should be terminated or that termination is unnecessary. The corporation may request that it be appointed as trustee of a plan in any case. (c) If the corporation has issued a notice under this section to a plan administrator and (whether or not a trustee has been appointed under subsection (b)) has determined that the plan should be terminated, it may, upon notice to the plan administrator, apply to the appropriate United States district court for a decree adjudicating that the plan must be terminated in order to protect the interests of the participants and to avoid any further deterioration of the financial condition of the plan or any further increase in the liability of the fund. If the trustee appointed under subsection (b) disagrees with the determination of the corporation under the preceding sentence he may intervene in the proceeding relating to the application for the decree, or make application for such decree himself. Upon granting a decree for which the corporation or trustee has applied under this

29 USC 1342.

^"'^> P- ^i^. ^^ "^^ ^^^^• ^"*^' P- ^^°P°^t> P- 1024.

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Page:United States Statutes at Large Volume 88 Part 1.djvu/1066

 1022

PUBLIC LAW 93-406-SEPT. 2, 1974

Ante. p. 874.

Post,

p. 1025.

[88 STAT.

subsection the court shall authorize the trustee appointed under subsection (b) (or appoint a trustee if one has not been appointed under such subsection and authorize him) to terminate the plan in accordance with the provisions of this subtitle. If the corporation and the plan administrator agree that a plan should be terminated and agree to the appointment of a trustee without proceeding in accordance with the requirements of this subsection (other than this sentence) the trustee shall have the power described in subsection (d)(1) and, in addition to any other duties imposed on the trustee under law or by agreement between the corporation and the plan administrator, the trustee is subject to the duties described in subsection (d)(3). Whenever a trustee appointed under this title is operating a plan with discretion as to the date upon which final distribution of the assets is to be commenced, the trustee shall notify the corporation at least 10 days before the date on which he proposes to commence such distribution. (d)(1)(A) A ti*ustee appointed under subsection (b) shall have the power—• (i) to do any act authorized by the plan or this title to be done by the plan administrator or any trustee of the plan; (ii) to require the transfer of all (or any part) of the assets and records of the plan to himself as trustee; (iii) to invest any assets of the plan which he holds in accordance with the provisions of the plan, regulations of the corporation, and applicable rules of law; (iv) to limit payment of benefits under the plan to basic benefits or to continue payment of some or all of the benefits which were being paid prior to his appointment; and (v) to do such other acts as he deems necessary to continue operation of the plan without increasing the potential liability of the corporation, if such acts may be done under the provisions of the plan. If the court to which application is made under subsection (c) dismisses the application with prejudice, or if the corporation fails to apply for a decree under subsection (c) within 30 days after the date on which the trustee is appointed under subsection (b), the trustee shall transfer all assets and records of the plan held by him to the plan administrator within 3 business days after such dismissal or the expiration of such 30-day period, and shall not be liable to the plan or any other person for his acts as trustee except for willful misconduct, or for conduct in violation of the provisions of part 4 of subtitle j ^ ^f ^-^j^ j ^f ^j^-g ^^^ (except as provided in subsection (d)(1)(A) (v)). The 30-day period referred to in this subparagraph may be extended as provided by agreement between the plan administrator and the corporation or by court order obtained by the corporation. (B) If the court to which an application is made under subsection (c) issues the decree requested in such application, in addition to the powers described in subparagraph (A), the trustee shall have the power— (i) to pay benefits under the plan in accordance with the allocation requirements of section 4044; (ii) to collect for the plan any amounts due the plan; (iii) to receive any payment made by the corporation to the plan under this title; (iv) to commence, prosecute, or defend on behalf of the plan any suit or proceeding involving the plan, except to the extent that the corporation is an adverse party in a suit or proceeding;

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license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/


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(v) to issue, publish, or file such notices, statements, and reports as may be required by the corporation or any order of the court; (vi) to liquidate the plan assets; fvii) to recover payments under section 4045(a); and (viii) to do such other acts as may be necessary to comply with this title or any order of the court and to protect the interests of plan participants and beneficiaries. (2) As soon as practicable after his appointment, the trustee shall give notice to interested parties of the institution of proceedings under this title to determine whether the plan should be terminated or to terminate the plan, whichever is applicable. For purposes of this p a"rItn t.e r e s t e d y " paragraph, the term "interested party" means— (A) the plan administrator, (B) each participant in the plan and each beneficiary of a deceased participant, and (C) each employer who may be subject to liability under section 4062, 4063, or 4064. (3) Except to the extent inconsistent with the provisions of this Act, or as may be otherwise ordered by the court, a trustee appointed under this section shall be subject to the same duties as a trustee appointed under section 47 of the Bankruptcy Act, and shall be, with 11 USC 75. respect to the plan, a fiduciary within the meaning: of paragraph (21) of section 3 of this Act and under section 4975(e) of the Internal '^"^^' P- ^^^• Revenue Code of 1954 (except to the extent that the provisions of this ^"'®' P- ^'^^• title are inconsistent with the requirements applicable under part 4 of subtitle B of title I of this Act and of such section 4975). ^"'^' P- S^^(e) An application by the corporation under this section may be filed notwithstanding the pendency in the same or any other court of any bankruptcy, mortgage foreclosure, or equity receivership proceeding, or any proceeding to reorganize, conserve, or liquidate such plan or its property, or any proceeding to enforce a lien against property of the plan. (f) Upon the filing of an application for the appointment of a trustee or the issuance of a decree under this section, the court to which an application is made shall have exclusive jurisdiction of the plan involved and its property wherever located with the powers, to the extent consistent with the purposes of this section, of a court of bankruptcy and of a court in a proceeding under chapter X of the Bankruptcy Act. Pending an adjudication under subsection (c) such ^^ use soi. court shall stay, and upon appointment by it of a trustee, as provided in this section such court shall continue the stay of, any pending bankruptcy, mortgage foreclosure, equity receivership, or other proceeding to reorganize, conserve, or licjuidate the plan or its property and any other suit against any receiver, conservator, or trustee of the plan or its property. Pending such adjudication and upon the appointment by it of such trustee, the court may stay any proceeding to enforce a lien against property of the plan or any other suit against the plan. (g) An action under this subsection may be brought in the judicial district where the plan administrator resides or does business or where any asset of the plan is situated. A district court in which such action is brought may issue process with respect to such action in any other judicial district. (h)(1) The amount of compensation paid to each trustee appointed appr^^l?^^''""' under the provisions of this title shall require the prior approval of the corporation, and, in the case of a trustee appointed by a court, the consent of that court.

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Page:United States Statutes at Large Volume 88 Part 1.djvu/1068

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PUBLIC LAW 93-406-SEPT. 2, 1974

[88 STAT.

(2) Trustees shall appoint, retain, and compensate accountants, actuaries, and other professional service personnel in accordance with regulations prescribed by the corporation. REPORTABLE 29 USC 1343.

Ante,

p. 832,

Ante, p. 901.

Ante, p. 914. Ante, p. 1014. >in^e. p. 869.

Ante, p. 865. Ante. p. 851.

EVENTS

SEC. 4043. (a) Within 30 days after the plan administrator knows or has reason to know that a reportable event described in subsection (b) has occurred, he shall notify the corporation that such event has occurred. The corporation is authorized to waive the requirement of the preceding sentence with respect to any or all reportable events with respect to any plan, and to require the notification to be made by including the event in the annual report made by the plan. Whenever an employer making contributions under a plan to which section 4021 applies knows or has reason to know that a reportable event has occurred he shall notify the plan administrator immediately. (b) For purposes of this section a reportable event occurs— (1) when the Secretary of the Treasury issues notice that a plan has ceased to be a plan described in section 4021(a)(2), or when the Secretary of Labor determines the plan is not in compliance with title I of this Act; (2) when an amendment of the plan is adopted if, under the amendment, the benefit payable with respect to any participant may be decreased; (3) when the number of active participants is less than 80 percent of the number of such participants at the beginning of the plan year, or is less than Y5 percent of the number of such participants at the beginning of the previous plan year; (4) when the Secretary of the Treasury determines that there has been a termination or partial termination of the plan within the meaning of section 411(d)(3) of the Internal Revenue Code ^£ 1954, but the occurrence of such a termination or partial termination does not, by itself, constitute or require a termination of a plan under this title; (5) when the plan fails to meet the minimum funding stand^^.^g y^fjgp section 412 of such Code (without regard to whether ^j^g p|^j^ jg ^ p\g^ji dcscrlbed in section 4021(a)(2) of this Act) or under section 302 of this Act; (6) when the plan is unable to pay benefits thereunder when due; (7) when there is a distribution under the plan to a participant who is a substantial owner as defined in section 4022(b)(6) if— (A) such distribution has a value of $10,000 or more; (B) such distribution is not made by reason of the death of the participant; and (C) immediately after the distribution, the plan has nonforfeitable benefits which are not funded; (8) when a plan merges, consolidates, or transfers its assets under section 208 of this Act, or when an alternative method of compliance is prescribed by the Secretary o^ Labor under section 110 of this Act; Or (9) when any other event occurs which the corporation determines may be indicative of a need to terminate the plan. For purposes of paragraph (7), all distributions to a participant within any 24-month period are treated as a single distribution. (c) The Secretary of the Treasury shall notify the corporation— (1) whenever a reportable event described in paragraph (1), (4), or (5) of subsection (b) occurs, or

�


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 1 STAT. ]

PUBLIC LAW 93-406-SEPT. 2, 1974

1025

(2) whenever any other event occurs which the Secretary of the Treasury believes indicates that the plan may not be sound, (d) The Secretary of Labor shall notify the corporation— (1) whenever a reportable event described in paragraph (1), (5), or (8) of subsection (b) occurs, or (2) whenever any other event occurs which the Secretary of Labor believes indicates that the plan may not be sound. ALLOCATION OF ASSETS

SEC. 4044. (a) In the case of the termination of a define.! benefit plan, the plan administrator shall allocate the assets of the plan (available to provide benefits) among the participants and beneficiaries of the plan in the following order: (1) First, to that portion of each individual's accured benefit which is derived from the participant's contributions to the plan which were not mandatory contributions. (2) Second, to that portion of each individual's accrued benefit which is derived from the participant's mandatory contributions. (3) Third, in the case of benefits payable as an annuity— (A) in the case of the benefit of a participant or beneficiary which was in pay status as of the beginning of the 3-year period ending on the termination date of the plan, to each such benefit, based on the provisions of the plan (as in effect during the 5-year period ending on such date) under which such benefit would be the least, (B) in the case of a participant's or beneficiary's benefit (other than a benefit described in subparagraph (A)) which would have been in pay status as of the beginning of such 3-year period if the participant had retired prior to the beginning of the 3-year period and if his benefits had commenced (in the normal form of annuity under the plan) as of the beginning of such period, to each such benefit based on the provisions of the plan (as in effect during the 5-year period ending on such date) under which such benefit would be the least. For purposes of subparagraph (A), the lowest benefit in pay status during a 3-year period shall be considered the benefit in pay status for such period. (4) Fourth— (A) to all other benefits (if any) of individuals under the plan guaranteed under this title (determined without regard to section 4022(b)(5)), and (B) to the additional benefits (if any) which would be determined under subparagraph (A) if section 4022(b)(6) did not apply. For purposes of this paragraph, section 4021 shall be applied without regard to subsection (c) thereof. (5) Fifth, to all other nonforfeitable benefits under the plan. (6) Sixth, to all other benefits under the plan, (b) For purposes of subsection (a) — (1) The amount allocated under any paragraph of subsection (a) with respect to any benefit shall be properly adjusted for any allocation of assets with respect to that benefit under a prior paragraph of subsection (a). (2) If the assets available for allocation under any paragraph of subsection (a) (other than paragraphs (5) and (6)) are insufficient to satisfy in full the benefits of all individuals which are

29 USC 1344.

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text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1070

 1026

Ante, p. 938. 40^5! "^^ ''°^'

"Mandatory

contributions.'

Ante, p. 1021.

PUBLIC LAW 93-406-SEPT. 2, 1974

[88 STAT.

described in that paragraph, the assets shall be allocated pro rata among such individuals on the basis of the present value (as of the termination date) of their respective benefits described in that paragraph. (3) This paragraph applies if the assets available for allocation under paragraph (5) of subsection (a) are not sufficient to satisfy in full the benefits of individuals described in that paragraph. (A) If this paragraph applies, except as provided in subparagraph (B), the assets shall be allocated to the benefits of individuals described in such paragraph (5) on the basis of the benefits of individuals which would have been described in such paragraph (5) under the plan as in effect at the beginning of the 5-year period ending on the date of plan termination. (B) If the assets available for allocation under subparagraph (A) are sufficient to satisfy in full the benefits described in such subparagraph (without regard to this subparagraph), then for purposes of subparagraph (A), benefits of individuals described in such subparagraph shall be determined on the basis of the plan as amended by the most recent plan amendment effective during such 5-year period under which the assets available for allocation are sufficient to satisfy in full the benefits of individuals described in subparagraph (A) and any assets remaining to be allocated under such subparagraph shall be allocated under subparagraph (A) on the basis of the plan as amended by the next succeeding plan amendment effective during such period. (4) If the Secretary of the Treasury determines that the allocation made pursuant to this section (without regard to this paragraph) results in discrimination prohibited by section 401(a)(4) ^£ ^j^^ Internal Revenue Code of 1954 then, if required to prevent the disqualification of the plan (or any trust under the plan) ^^'^^^ section 401(a), 403(a), or 405(a) of such Code, the assets allocated under subsections (a)(4)(B), (a)(5), and (a)(6) shall be reallocated to the extent necessary to avoid such discrimination. / 5 \ ^pj^g term "mandatory contributions" means amounts contributed to the plan by a participant which are required as a condition of employment, as a condition of participation in such plan, or as a condition of obtaining benefits under the plan attributable to employer contributions. For this purpose, the total amount of mandatory contributions of a participant is the amount of such contributions reduced (but not below zero) by the sum of the amounts paid or distributed to him under the plan before its termination. (6) A plan may establish subclasses and categories within the classes described in paragraphs (1) through (6) of subsection (a) in accordance with regulations prescribed by the corporation, (c) Any increase or decrease in the value of the assets of a plan occurring during the period beginning on the later of (1) the date ^ trustee is appointed under section 4042(b) or (2) the date on which the plan is terminated is to be allocated between the plan and the corporation in the manner determined by the court (in the case of a courtappointed trustee) or as agreed upon by the corporation and the plan administrator in any other case. Any increase or decrease in the value of the assets of a plan occurring after the date on which the plan is terminated shall be credited to, or suffered by, the corporation.

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 88 STAT. ]

PUBLIC LAW 93-406-SEPT. 2, 1974

1027

(d)(1) Any residual assets of a plan may be distributed to the employer if— (A) all liabilities of the plan to participants and their beneiiciaries have been satisfied, (B) the distribution does not contravene any provision of law, and (C) the plan provides for such a distribution in these circumstances. (2) Notwithstanding the provisions of paragraph (1), if any assets of the plan attributable to employee contributions, remain after all liabilities of the plan to participants and their beneficiaries have been satisfied, such assets shall be equitably distributed to the employees who made such contributions (or their beneficiaries) in accordance with their rate of contributions. RECAPTURE OF CERTAIN

PAYMENTS

SEC. 4045. (a) Except as provided in subsection (c), the trustee is authorized to recover for the benefit of a plan from a participant the recoverable amount (as defined in subsection (b)) of all payments from the plan to him which commenced within the 3-year period immediately preceding the time the plan is terminated. (b) For purposes of subsection (a) the recoverable amount is the excess of the amount determined under paragraph (1) over the amount determined under paragraph (2). (1) The amount determined under this paragraph is the sum of the amount of the actual payments received by the participant within the 3-year period. (2) The amount determined under this paragraph is the sum of— (A) the sum of the amount such participant would have received during each consecutive 12-month period within the 3 years if the participant received the benefit in the form described in paragraph (3), (B) the sum for each of the consecutive 12-month periods of the lesser of— (i) the excess, if any, of $10,000 over the benefit in the form described in paragraph (3), or (ii) the excess of the actual payment, if any, over the benefit in the form described in paragraph (3), and (C) the present value at the time of termination of the participant's future benefits guaranteed under this title as if the benefits commenced in the form described in paragraph (3) The form of benefit for purposes of this subsection shall be the monthly benefit the participant would have received during the consecutive 12-month period, if he had elected at the time of the first payment made during the 3-year period, to receive his interest in the plan as a monthly benefit in the form of a life annuity commencing at the time of such first payment. (c)(1) I n the event of a distribution described in section 4043(b) (7) the 3-year period referred to in subsection (b) shall not end sooner than the date on which the corporation is notified of the distribution. (2) The trustee shall not recover any payment made from a plan after or on account of the death of a participant, or to a participant who is disabled (within the meaning of section 72(m)(7) of the Internal Revenue Code of 1954).

29 USC 1345.

26 USC 72.

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text:
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 1028 ^^i^^'^-

PUBLIC LAW 93-406-SEPT. 2, 1974

[88 STAT.

(3) The corporation is authorized to waive, in whole or in part, the recovery of any amount which the trustee is authorized to recover for the benefit of a plan under this section in any case in which it determines that substantial economic hardship would result to the participant or his beneficiaries from whom such amount is recoverable. REPORTS TO TRUSTEE

29 USC 1346.

SEC. 4046. The corporation and the plan administrator of any plan to be terminated under this subtitle shall furnish to the trustee such information as the corporation or the plan administrator has and, to the extent practicable, can obtain regarding— (1) the amount of benefits payable with respect to each participant under a plan to be terminated, (2) the amount of benefits guaranteed under section 4022 which are payable with respect to each participant in the plan, (3) the present value, as of the time of termination, of the aggregate amount of benefits payable under section 4022 (determined without regard to section 4022(b)(5)), (4) the fair market value of the assets of the plan at the time of termination, (5) the computations under section 4044, and all actuarial assumptions under which the items described in paragraphs (1) through (4) were computed, and (6) any other information with respect to the plan the trustee may require in order to terminate the plan. RESTORATION OF P L A N S

29 USC 1347.

SEC. 4047. Whenever the corporation determines that a plan which is to be terminated, or which is in the process of being terminated, under this subtitle should not be terminated as a result of such circumstances as the corporation determines to be relevant, the corporation is authorized to cease any activities undertaken to terminate the plan, and to take whatever action is necessary and within its power to restore the plan to its status prior to the determination that the plan was to be terminated. In the case of a plan which has been terminated under section 4042 the corporation is authorized in any such case in which the corporation determines such action to be appropriate and consistent with its duties under this title, to take such action as may be necessary to restore the plan to its pretermination status, including, but not limited to, the transfer to the employer or a plan administrator of control of part or all of the remaining assets and liabilities of the plan. DATE OF TERMINATION

29 USC 1348.

SEC. 4048. For purposes of this title the date of termination is— (1) in the case of a plan terminated in accordance with the provisions of section 4041, the date established by the plan administrator and agreed to by the corporation, (2) in the case of a plan terminated in accordance with the provisions of section 4042, the date established by the corporation and agreed to by the plan administrator, or (3) in the case of a plan terminated in accordance with the provisions of either section in any case in which no agreement is reached between the plan administrator and the corporation (or the trustee), the date established by the court.

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Page:United States Statutes at Large Volume 88 Part 1.djvu/1073

 88 STAT. ]

PUBLIC LAW 93-406-SEPT. 2, 1974

1029

Subtitle D—Liability A M O U N T S PAYABLE BY THE CORPORATION

SEC. 4061. The corporation shall pay benefits under a plan terminated under this title subject to the limitations and requirements of subtitle B of this title. Amounts guaranteed by the corporation under section 4022 shall be paid by the corporation out of the appropriate fund.

29 USC 1361. Ante,

p. 1014.

^"'^' P- ^°'^-

LIABILITY OF EMPLOYER

SEC. 4062. (a) This section applies to any employer who maintained a plan (other than a multiemployer plan) at the time it was terminated, but does not apply— (1) to an employer who maintained a plan with respect to which he paid the annual premium described in section 4006(a)(2)(B) for each of the 5 plan years immediately preceding the plan year during which the plan terminated unless the conditions imposed by the corporation on the payment of coverage under section 4023 do not permit such coverage to apply under the circumstances, or (2) to the extent of any liability arising out of the insolvency of an insurance company with respect to an insurance contract. (b) Any employer to which this section applies shall be liable to the corporation, in an amount equal to the lesser of— (1) the excess of— (A) the current value of the plan's benefits guaranteed under this title on the date of termination over (B) the current value of the plan's assets allocable to such benefits on the date of termination, or (2) 30 percent of the net worth of the employer determined as of a day, chosen by the corporation but not more than 120 days prior to the date of termination, computed without regard to any liability under this section. (c) For purposes of subsection (b)(2) the net worth of an employer is— (1) determined on whatever basis best reflects, in the determination of the corporation, the current status of the employer's operations and prospects at the time chosen for determining the net worth of the employer, and (2) increased by the amount of any transfers of assets made by the employer determined by the corporation to be improper under the circumstances, including any such transfers which would be inappropriate under the Bankruptcy Act if the employer were the subject of a proceeding under that Act. (d) For purposes of this section the following rules apply in the case of certain corporate reorganizations: (1) If an employer ceases to exist by reason of a reorganization which involves a mere change in identity, form, or place of organization, however effected, a successor corporation resulting from such reorganization shall be treated as the employer to whom this section applies. (2) If an employer ceases to exist by reason of a liquidation into a parent corporation, the parent corporation shall be treated as the employer to whom this section applies. (3) If an employer ceases to exist by reason of a merger, consolidation, or division, the successor corporation or corporations shall be treated as the employer to whom this section applies.

38-194 O - 76 - 68 Pt. 1

29 USC 136:2.

^"*e, p. loio.

11 USC 1 note.

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PUBLIC LAW 93-406-SEPT. 2, 1974

[88 STAT.

(e) If an employer ceases operations at a facility in any location and, as a result of such cessation of operations, more than 20 percent of the total number of his employees who are participants under a plan established and maintained by him are separated from employment, the employer shall be treated with respect to that plan as if he were a substantial employer under a plan under which more than one employer makes contributions and the provisions of sections 4063, 4064, and 4065 shall apply. LIABILITY 29 USC 1363.

Ante, p. 1014.

OF SUBSTANTIAL

EMPLOYER

TOR

WITHDRAWAL

SEC. 4063. (a) Except as provided in subsection (d), the plan administrator of a plan under which more than one emploj^er makes contributions— (1) shall notify the corporation of the withdrawal of a substantial employer from the plan, within 60 days after such withdrawal, and (2) request that the corporation determine the liability of such employer under this subtitle with respect to such withdrawal. The corporation shall, as soon as practicable thereafter, determine whether such employer is liable for any amount under this subtitle with respect to the withdrawal and notify such employer of such liability. (b) Except as provided in subsection (c), an employer who withdraws from a plan to which section 4021 applies, during a plan year for which he was a substantial employer, and who is notified by the corporation as provided by subsection (a), shall be liable to the corporation in accordance with the provisions of section 4062 and this section. The amount of such employer's liability shall be computed on the basis of an amount determined by the corporation to be the amount described in section 4062 for the entire plan, as if the plan had been terminated by the corporation on the date of the employer's withdrawal, multiplied by a fraction— (1) the numerator of which is the total amount required to be contributed to the plan by such employer for the last 5 years ending prior to the withdrawal, and (2) the denominator of which is the total amount required to be contributed to the plan by all employers for such last 5 years. In addition to and in lieu of the manner prescribed in the preceding sentence, the corporation may also determine the liability of each such employer on any other equitable basis prescribed by the corporation in regulations. Any amount collected by the corporation under this subsection shall be held in escrow subject to disposition in accordance with the provisions of paragraphs (2) and (3) of subsection (c). (c)(1) In lieu of payment of his liability under this section the employer may be required to furnish a bond to the corporation in an amount not exceeding 150 percent of his liability to insure payment of his liability under this section. The bond shall have as surety thereon a corporate surety company which is an acceptable surety on Federal bonds under authority granted by the Secretary of the Treasury under sections 6 through 13 of title 6, United States Code. Any such bond shall be in a form or of a type approved by the Secretary including individual bonds or schedule or blanket forms of bonds which cover a group or class. (2) If the plan is not terminated within the 5-year period commencing on the day of withdrawal, the liability of such employer is abated and any payment held in escrow shall be refunded without interest to the employer (or his bond cancelled) in accordance with bylaws or rules prescribed by the corporation.

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Page:United States Statutes at Large Volume 88 Part 1.djvu/1075

 88 STAT. ]

PUBLIC LAW 93-406-SEPT. 2, 1974

(3) If the plan terminates within the 5-year period commencing on the day of withdrawal, the corporation shall— (A) demand payment or realize on the bond and hold such amount in escrow for the benefit of the plan; (B) treat any escrowed payments under this section as if they were plan assets and apply them in a manner consistent with this subtitle; and (C) refund any amount to the employer which is not required to meet any obligation of the corporation with respect to the plan. (d) The provisions of this subsection apply in the case of a withdrawal described in subsection (a), and the provisions of subsections (b) and (c) shall not apply, if the corporation determines that the procedure provided for under this subsection is consistent with the purposes of this section and section 4064 and is more appropriate in the particular case. Upon a showing by the plan administrator of a plan that the withdrawal from the plan by any employer or employers has resulted, or will result, in a significant reduction in the amount of aggregate contributions to or under the plan by employers, the corporation may— (1) require the plan fund to be equitably allocated between those participants no longer working in covered service under the plan as a result of their employer's withdrawal, and those participants who remain in covered service under the plan; (2) treat that portion of the plan funds allocable under paragraph (1) to participants no longer in covered service as a termination; and (3) treat that portion of the plan fund allocable to participants remaining in covered service as a separate plan. (e) The corporation is authorized to waive the application of the provisions of subsections (b), (c), and (d) of this section to any employer or plan administrator whenever it determines that there is an indemnity agreement in effect among all other employers under the plan which is adequate to satisfy the purposes of this section and of section 4064.

1031

waiver.

LIABILITY o r EMPLOYERS ON TERMINATION OP PLAN MAINTAINED BY MORE THAN ONE EMPLOYER

SEC. 4064. (a) This section applies to all employers who maintain a plan under which more than one employer makes contributions at the time such plan is terminated, or who, at any time within the 5 plan years preceding the date of termination, made contributions under the plan. (b) The corporation shall determine the liability of each such employer in a manner consistent with section 4062 except that the amount of the liability determined under section 4062(b)(1) with respect to the entire plan shall be allocated to each employer by multiplying such amounts by a fraction— (1) the numerator of which is the amount required to be contributed to the plan by each employer for the last 5 plan years ending prior to the termination, and (2) the denominator of which is the total amount required to be contributed to the plan by all such employers for such last 5 years, and the limitation described in section 4062(b)(2) shall be applied separately to each employer. The corporation may also determine the liability of each such employer on any other equitable basis prescribed by the corporation in regulations.

29 USC 1364.

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[88 STAT.

ANNUAL REPORT OF PLAN ADMINISTRATOR 29 USC 1365.

SEC. 4065. For each plan year for which section 4021 applies to a plan, the plan administrator shall file with the corporation, on a form prescribed by the corporation, an annual report which identifies the plan and plan administrator and which includes— (1) a copy of each notification required under section 4063 with respect to such year, and (2) a statement disclosing whether any reportable event (described in section 4043(b)) occurred during the plan year. The report shall be filed within 6 months after the close of the plan year to which it relates. The corporation shall cooperate with the Secretary of the Treasury and the Secretary of Labor in an endeavor to coordinate the timing and content, and possibly obtain the combination, of reports under this section with reports required to be made by plan administrators to such Secretaries. ANNUAL NOTIFICATION TO SUBSTANTIAL EMPLOYERS

29 USC 1366.

Ante, p. 1003.

SEC. 4066. The plan administrator of each plan under which contributions are made by more than one employer shall notify, within 6 months after the close of each plan year, any employer making contributious under that plan who is described in section 4001(a)(2) that he is a substantial employer for that year. RECOVERY OF E M P L O Y E R L I A B I L I T Y FOR P L A N

29 USC 1367.

TERMINATION

SEC. 4067. The corporation is authorized to make arrangements with employers who are liable under section 4062, 4063, or 4064 for payment of their liability, including arrangements for deferred payment on such terms and for such periods as the corporation deems equitable and appropriate. LIEN FOR LIABILITY OF EMPLOYER

29 USC 1368.

26 USC 6323.

SEC. 4068. (a) If any employer or employers liable to the corporation under section 4062, 4063, or 4064 neglect or refuse to pay, after demand, the amount of such liability (including interest), there shall be a lien in favor of the corporation upon all property and rights to property, whether real or personal, belonging to such employer or employers. (b) The lien imposed by subsection (a) arises on the date of termination of a plan, and continues until the liability imposed under section 4062, 4063, or 4064 is satisfied or becomes unenforceable by reason of lapse of time. (c)(1) Except as otherwise provided under this section, the priority of the lien imposed under subsection (a) shall be determined in the same manner as under section 6323 of the Internal Revenue Code of 1954. Such section 6323 shall be applied by substituting "lien imposed by section 4068 of the Employee Retirement Income Security Act of 1974" for "lien imposed by section 6321"; "corporation" for "Secretary or his delegate"; "employer liability lien" for "tax lien"; "employer" for "taxpayer"; "lien arising under section 4068(a) of the Employee

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Eetirement Income Security Act of 1974" for "assessment of the tax"; and "payment of the loan value is made to the corporation" for "satisfaction of a levy pursuant to section 6332(b)"; each place such terms 26 USC 6332. appear. (2) In the case of bankruptcy or insolvency proceedings, the lien imposed under subsection (a) shall be treated in the same manner as a tax due and owing to the United States for purposes of the Bankruptcy Act or section 3466 of the Revised Statutes (31 U.S.C. 191). H use i note. (3) For purposes of applying section 6323(a) of the Internal Revenue Code of 1954 to determine the priority between the lien imposed ^^ ^^"^ ^^^^• under subsection (a) and a Federal tax lien, each lien shall be treated as a judgment lien arising as of the time notice of such lien is filed. (4) For purposes of this subsection, notice of the lien imposed by subsection (a) shall be filed in the same manner as under section 6323 (f) and (g) of the Internal Revenue Code of 1954. (d)(1) In any case where there has been a refusal or neglect to pay the liability imposed under section 4062, 4063, or 4064, the corporation ^^^1*^' PP- ^°^''" may bring civil action in a district court of the United States to enforce the lien of the corporation under this section with respect to such liability or to subject any property, of whatever nature, of the employer, or in which he has any right, title, or interest to the payment of such liability. (2) The liability imposed by section 4062,4063, or 4064 may be collected by a proceeding in court if the proceeding is commenced within 6 years after the date upon which the plan was terminated or prior to the expiration of any period for collection agreed upon in writing by the corporation and the employer before the expiration of such 6-year period. The period of limitations provided under this paragraph shall be suspended for the period the assets of the employer are in the control or custody of any court of the United States, or of any State, or of the District of Columbia, and for 6 months thereafter, and for any period during which the employer is outside the United States if such period of absence is for a continuous period of at least 6 months. (e) If the corporation determines, with the consent of the board of directors, that release of the lien or subordination of the lien to any other creditor of the employer or employers would not adversely affect the collection of the liability imposed under section 4062, 4063, or 4064, or that the amount realizable by the corporation from the property to which the lien attaches will ultimately be increased by such release or subordination, and that the ultimate collection of the liability will be facilitated by such release or subordination, the corporation may issue a certificate of release or subordination of the lien with respect to such property, or any part thereof.

Subtitle E—Amendments to Internal Revenue Code of 1954; Effective Dates AMENDMENTS TO INTERNAL REVENUE CODE OF 1954

SEC. 4081. (a) Section 404 of the Internal Revenue Code of 1954 (relating to deduction for contributions of an employer to employees' trust or annuity plan in compensation under a deferred-payment plan) is amended by adding at the end thereof the following new subsection:

26 USC 404.

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PUBLIC LAW 93-406-SEPT. 2, 1974 "(g)

[88 STAT.

CERTAIN EMPLOYER LIABILITY PAYMENTS CONSIDERED AS CON-

TRIBUTIONS.—For purposes of this section any amount paid by an employer under section 4062, 4063, or 4064 of the Employee Retire103".^' ^^' ' ment Income Security Act of 1974 shall be treated as a contribution to which this section applies by such employer to or under a stock bonus, pension, profit-sharing, or annuity plan.". 26 USC 6511. (I,) Section 6511(d) of the Internal Revenue Code of 1954 (relating to special rules applicable to income taxes) is amended by adding at the end thereof the following new paragraph: "(8) SPECIAL PERIOD OF LIMITATION WITH RESPECT TO AMOUNTS INCLUDED I N INCOME SUBSEQUENTLY RECAPTURED UNDER QUALI-

Ante, p. 1027.

FIED PLAN TERMINATION.—If the claim for credit or refund relates to an overpayment of tax imposed by subtitle A on account of the recapture, under section 4045 of the Employee Retirement Income Sccurity Act of 1974, of amounts included in income for a prior taxable year, the 3-year period of limitation prescribed in subsection (a) shall be extended, for purposes of permitting a credit or refund of the amount of the recapture, until the date which occurs one year after the date on which such recaptured amount is paid by the taxpayer.". EFFECTIVE DATE; SPECIAL RULES

29 USC 1381,

Ante,

p. 1014.

Ante,

p. 1029.

SEC. 4082. (a) The provisions of this title take effect on the date of enactment of this Act. (b) Notwithstanding the provisions of subsection (a), the corporation shall pay benefits guaranteed under this title with respect to any plan— (1) which is not a multiemployer plan, (2) which terminates after June 30, 1974, and before the date of enactment of this Act, (3) to which section 4021 would apply if that section were effective beginning on July 1, 1974, and (4) with respect to which a notice is filed with the Secretary of Labor and received by him not later than 10 days after the date of enactment of this Act, except that, for reasonable cause shown, such notice may be filed with the Secretary of Labor and received by him not later than October 31, 1974, stating that the plan is a plan described in paragraphs (1), (2), and (3). The corporation shall not pay benefits guaranteed under this title with respect to a plan described in the preceding sentence unless the corporation finds substantial evidence that the plan was terminated for a reasonable business purpose and not for the purpose of obtaining the payment of benefits by the corporation under this title or for the purpose of avoiding the liability which might be imposed under subtitle D if the plan terminated on or after the date of enactment of this Act. The provisions of subtitle D do not apply in the case of such a plan which terminates before the date of enactment of this Act. For purposes of determining whether a plan is a plan described in paragraph (2), the provisions of section 4048 shall not apply, but the corporation shall make the determination on the basis of the date on which benefits ceased to accrue or on any other reasonable basis consistent with the purposes of this subsection. (c)(1) Except as provided in paragraphs (2), (3), and (4), the corporation shall not pay benefits guaranteed under this title with respect to a multiemployer plan which terminates before January 1,

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1978. Whenever the corporation exercises the authority granted under Notice to conparagraph (2) or (3), the corporation shall notify the Committee on mutee°?^ Education and Labor and the Committee on Ways and Means of the House of Representatives, and the Committee on Labor and Public Welfare and the Committee on Finance of the Senate. (2) The corporation may, in its discretion, pay benefits guaranteed under this title with respect to a multiemployer plan which terminates after the date of enactment of this Act and before January 1, 1978, if— (A) the plan was maintained during the 60 months immediately preceding the date on which the plan terminates, and (B) the corporation detennines that the payment by the corporation of benefits guaranteed under this title with respect to that plan will not jeopardize the payments the corporation anticipates it may be required to make in connection with benefits guaranteed under this title with respect to multiemployer plans which terminate after December 31, 1977. (3) Notwithstanding any provision of section 4021 or 4022 which ^f^^*^' PP- ^°^'*' would prevent such payments, the corporation, in carrying out its authority under paragraph (2), may pay benefits guaranteed under this title with respect to a multiemployer plan described in paragraph (2) in any case in which those benefits would otherwise not be payable if— (A) the plan has been in effect for at least 5 years, (B) the plan has been in substantial compliance with the funding requirements for a qualified plan with respect to the employees and former employees in those employment units on the basis of which the participating employers have contributed to the plan for the preceding 5 years, and (C) the participating employers and employee organization or organizations had no reasonable recourse other than termination. (4) If the corporation determines, under paragraph (2) or (3), that it will pay benefits guaranteed under this title with respect to a multiemployer plan which terminates before January 1, 1978, the corporation— (A) may establish requirements for the continuation of payments which commenced before January 2, 1974, with respect to retired participants under the plan, (B) may not, notwithstanding any other provision of this title, make payments with respect to any participant under such a plan who, on January 1, 1974, was receiving payment of retirement benefits, in excess of the amounts and rates payable with respect to such participant on that date, (C) may not make any payments with respect to benefits guaranteed under this title in connection with such a plan which are derived, directly or indirectly, from amounts borrowed under section 4005(c), and ^"'«' p- ^oo^. )) shall review from time to time payments made under the ority granted to it by paragraphs (2) and (3), and reduce or tenninate such payments to the extent necessary to avoid jeopardizing the ability of the corporation to make payments of benefits guaranteed mider this title in connection with multiemployer plans which terminate after December 31, 1977, without increasing premium rates for such plans. Approved September 2, 1974.

S

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PUBLIC LAW 93-407-SEPT. 3, 1974

[88 STAT.

Public Law 93-407 September s, 1974 [H. R. 15842]

D.C. P o l i c e, firemen and t e a c h e r s, salary i n c r e a s e s; retired t e a c h e r s, annuity i n c r e a s e; r e a l property taxes.

AN ACT To increase compensation for District of Columbia policemen, firemen, and teacliers; to increase annuities payable to retired teachers in the District of Columbia; to establish an equitable tax on real property in the District of Columbia; to provide for additional revenue for the District of Columbia; and for other purposes. Be it enacted by the Senate and House of Representatives United States of America in Congress assembled,

of the

TITLE I—POLICE AND FIREMEN'S COMPENSATION PART 1—SALARY ACT AMENDMENTS

SEC. 101. (a) The District of Columbia Police and Firemen's Salary Act of 1958 (D.C. Code, secs. 4-823—4-837) is amended as follows: (1) The salary schedule in section 101(a) of that Act (D.C. Code, sec. 4-823 (a)) is amended to read as follows: "SALARY

SCHEDULE Service step—

"Salary class and title

1

2

3

4

5

6

7

8

Class 1: Fire p r i v a t e, police p r i v a t e $11,600 $11,950 $12,530 $13,110 $14,035 $14,965 $15,545 $16,125 Class 2: Fire i n s p e c to r.. 13.225 14,035 14,850 15,660 16,470 17,285 18,095 Class 3: D e t e c t i v e, assistant pilot, assistant m a r i n e engineer 14,500 15,225 15,950 16,675 17,400 18,125 18,850 Class 4; Fire sergeant, police sergeant, detec16, 510 17,330 18,120 18,910 19, 695 tive sergeant 15,755 Class 5: Fire l i e u t e n a n t, 19,125 20,035 20,945 21,855 police l i e u t e n a n t 18, 210 Class 6: Marine engineer, 22,870 21,880 pilot 19,895 20,885 Class 7: Fire c a p t a i n, 22,655 21,575 23, 735 24,810 police c a p t a i n Class 8: B a t t a l i o n fire 28,770 chief, police i n s p e c to r.. 25, 010 26,260 27,515 Class 9: Deputy flre chief, deputy chief of police 29,350 31, 335 33,325 35,315 Class 10: Assistant chief of police, assistant flre chief, commanding officer of the Executive Protective Service, command i n g officer of the U. S. P a r k Police-- 34,800 37,120 39,440 Class 11: F i r e chief, chief of police 40,250 42, 6;i0

Helicopt p i l o t s and bomb d i s p o s a l d uty.

9

$16,705

(2) The second sentence of section 202 of that Act (D.C. Code, sec. 4-825) is amended to read as follows: "The additional compensation authorized by this section shall be paid to an officer or member in the same manner as he is paid basic compensation to which he is entitled, except that when such an officer or member ceases to be in such an assignment, the loss of such additional compensation shall not constitute an adverse action for the purposes of section 7511 of title 5 of the United States Code.". (3) Section 202 of that Act (D.C. Code, sec. 4-825) is further amended by striking out "$2100" and inserting in lieu thereof "$2270". (4) Section 301 of that Act (D.C. Code, sec. 4-827) is amended by (A) striking out "All" and inserting in lieu thereof " (a) Except as provided in subsection (b), all", and (B) by adding at the end thereof the following:

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 CHAPTER XIII

EVEN LEF GETS HIS SHARE

of the launches had taken part in other races, so that they had records. According to the judgment of the committee such were placed under a handicap, and three had stations assigned to them below the railroad bridge. This was done in order that all might have a common goal, and add to the interest of the conclusion of the race.

"Why, I thought the boats started even, and some were given a time allowance?" remarked Professor Grasier, who was organist and choir master in the largest church in town, and also conducted the singing school during the winter, which always gave a delightful concert in the spring.

"I believe that is the usual rule; but this committee had views of its own. It seems that quite a little flotilla of boats intend starting—seven, some one said, and four of them belonging here," replied his neighbor.

"Yes, and strange to say, every one of those boats Rh


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"(b) Any officer or member of the Metropolitan Police force, the Fire Department of the District of Columbia, the Executive Protective Service, or the United States P a r k Police force who separates from that force, department, or service, and who is subsequently reappointed to such force, department, or service within three years after the date of such separation shall receive any scheduled rate of basic compensation provided in salary class 1 of the salary schedule in section 101(a) which does not exceed the scheduled rate of basic compensation being paid at the time of such reappointment for the class and service step he had attained at the time of his separation. For purposes of this subsection, no additional compensation authorized by this Act shall be used in determining service step placement.". (5) Section 302 of that Act (D.C. Code, sec. 4-828) is amended to I'ead as follows: ''An officer or member described in paragraph (1)(B) shall receive such compensation until the position of dog handler is determined under section (a) not to be included in salary class 4 as a technician's position or until he no longer performs the duty of dog handler, whichever first occurs.". (6) Section 302 of that Act (D.C. Code, sec. 4-828) is further amended by adding at the end thereof the following: "(e) Whenever any officer or member receiving additional compensation authorized by subsection (b) or (c) is no longer entitled to receive such additional compensation, without a change in salary class, he shall receive, irrespective of any subsequent salary schedule or service step adjustment authorized by this Act, basic compensation equal to the sum of his existing scheduled rate of basic compensation and the amount of such additional compensation until his schedule rate of basic compensation equals or exceeds such sum. "(f) The loss of the additional compensation authorized by subsection (b) or (c) shall not constitute an adverse action for the purposes of section 7511 of title 5 of the United States Code.". (7) Section 302 of that Act (D.C. Code, sec. 4-828) is further amended (1) by striking out "$680" in subsection (a) thereof and inserting in lieu thereof "$735"; and (2) by striking out "$500" each time it appears in subsection (c) thereof and inserting in lieu thereof "$540". (8) Section 401(a)(2) of that Act (D.C. Code, sec. 4-832(a)(2)) ^

'

-

-

- ^

I. 11

\

/ \

/ /

Ante, p. i036.

^°^ handier.

longevity pay computation.

is amended to read as lollows: "(2) For purpose of paragraph (1), continuous service as an officer or member includes only those periods of his service determined to have been satisfactory service and any period of his service in the Armed Forces of the United States other than any period of such service (A) determined not to have been satisfactory service, (B) rendered before appointment as an officer or member, or (C) rendered after resignation as an officer or member.". (9) The second sentence of section 401(c) of that Act (D.C. Code, sec. 4-832(c)) is amended to read as follows: "For purposes of this subsection, in computing a deputy chief's continuous service on the police force or fire department, there shall be included only those periods of his service determined to have been satisfactory service and any period of his service in the Armed Forces of the United States other than any period of such service— "(1) determined not to have been satisfactory service, "(2) rendered before appointment as an officer or member, or "(3) rendered after resignation as an officer or member.", (b) Each officer or member who immediately prior to the effective °<^- "^"^^ 4date of the amendment made by paragraph (1) of subsection (a) was ^^ "° assigned to service step 1, service step 2, or service step 3 of salary class

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[88 STAT.

2 shall be placed in and receive basic compensation in service step 4 of salary class 2. Holidays. gj,(._ iQ^, The sccond section of the Act approved October 24, 1951 (D.C. Code, sec. 4-808) is amended by striking out "the 22d day of February", "the 30th day of May", and "the 11th day of November", and inserting in lieu thereof "the third Monday in February", "the last Monday in May", "the second Monday in October", and "the fourth Monday in October". Dx.''code'^4!^'" SEC. 103. (a) Except as provided in subsections (b) and (c), the 823 note. amendments made by this title and subsection (b) of the first section shall take effect on and after the first day of the first pay period beginning on or after July 1.1974. (b) The amendment made by paragraph (6) of section 101 shall take effect on and after the first day of the first pay period beginning on or after January 1, 1974. (c) The amendments made by paragraphs (8) and (9) of section 101 shall take effect on and after the first day of the first pay period beginning on or after May 1, 1972. comp'ensation ^^^' ^^'^' (^) Retroactive compeusation or salary shall be paid by D.C. Code 4reason of the amendments made by this title only in the case of an 823 note. individual in the service of the District of Columbia government or of the United States (including service in the Armed Forces of the United States) on the date of enactment of this Act, except that such retroactive compensation or salary shall be paid (1) to an officer or member of the Metropolitan Police force, the Fire Department of the District of Columbia, the United States Park Police force, or the Executive Protective Service who retired during the period beginning on the first day of the first pay period which begins on or after July 1, 1974, and ending on the date of enactment of this Act for services rendered during such period, and (2) in accordance with the 5 USC 5581. provisions of subchapter 8 of chapter 55 of title 5, United States Code (relating to settlement of accounts of deceased employees), for services rendered during the period beginning on the first day of the first pay period which begins on or after July 1, 1974, and ending on the date of enactment of this Act, by an officer or member who dies during such period. (b) For the purposes of this section, service in the Armed Forces of the United States, in the case of an individual relieved from training and service in the Armed Forces of the United States or discharged from hospitalization following such training and service, shall include > the period provided by law for the mandatory restoration of such individual to a position in or under the Federal Government or the municipal government of the District of Columbia. (c) For the purpose of determining the amount of insurance for which an officer or member is eligible under the provisions of chapter 5 USC 8701. g^ Qf ^j^]g 5^ United States Code (relating to government employees group life insurance), all changes in rates of compensation or salary which result from the enactment of this title shall be held and considered to be effective as of July 1, 1974. PART 2—STUDY OF POLICE AND FIREMEN'S SALARIES AND RECOMMENDATIONS

83^^ *^°'^'' " "

SEC. 111. (a) The Commissioner of the District of Columbia, and after January 2, 1975, the Mayor of the District of Columbia, shall annually conduct a thorough study of the compensation being paid officers and members of the police and fire departments of other jurisdictions in the Washington metropolitan area and other cities of comparable size. The annual study may include other conditions of employment of police and firemen, such as hours of work, health

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benefits, retirement benefits, sick pay, and vacation time. The annual study shall also include the current percentage change in the Consumer Price Index for the Washington metropolitan area published by the Bureau of Labor Statistics, Department of Labor, and rates of compensation for Federal and District of Columbia employees having comparable duties and responsibilities. (b)(1) In order to conduct the annual study specified in subsection ^^f "^'^^^^^'^"Ts'h-'" (a), the Commissioner, or the Mayor, as the case may be, shall estab- Jent. lish a city personnel salary and benefits study committee whose sole function shall be to conduct such annual study. The size of the committee shall be determined by the Commissioner, or the Mayor, as the case may be, who shall appoint the management members of the committee. Each labor organization or other association or group which has been selected to represent the officers and member's of the Metropolitan Police force and the Fire Department of the District of Columbia shall select representatives of their respective labor organizations or other association or group to be members of the labormanagement committee. (2) The number of management member's and the number of members representing the labor organizations or other associations or groups on the labor-management committee shall be equal. The chair- Chairman. man of the labor management committee shall be chosen by members of the committee, and shall not be an officer or employee of the District of Columbia government or a member or employee of a labor organization or other association or- group represented on the committee. If the committee has not chosen a chairman within 10 days after the date of the first meeting of the committee, then the chairman shall be chosen by the Director of the Federal Mediation and Conciliation Service. (c) On or before June 30 of each year, the results of the annual study shall be made public and shall be available to the parties involved in negotiations between the District of Columbia and representatives of the offic3rs and members of the Metropolitan Police force and the Fire Department of the District of (yolumbia under the District of Columbia labor relations program. The results of such annual study shall also form the basis for consideration of adjustments in pay levels for officers of the Metropolitan Police force and the Fire Department of the District of Columbia whose compensation is adjusted in a manner which is outside the scope of the negotiations referred to in the first sentence of this subsection. D.C. SEC. 112. (a) If after January 2, 1975, as a result of collective 'bar- 839. Code 4gaining the parties have reached a negotiated solution with respect to changes in compensation for officers and members of the Police and Fire Departments, the Mayor shall recommend to the Council of the District of Columbia that said changes should be authorized and that the Congress shall be requested to appropriate sufficient funds for that purpose. The first recommendation made by the Mayor under this subsection shall be made by no later than October 1, 1975. (b) The recommendations submitted by the Mayor under subsection (a) shall be considered a labor-management issue for the purposes of subsection (c). (c) If the parties have reached an impasse in negotiations on or Labor-managebefore the expiration date of their existing collective bargaining ment d i s p u t e s, mediation. agreements, either party shall promptly notify the Director of the Federal Mediation and Conciliation Service in writing. He shall assist in the resolution of that impasse by selecting an impartial person experienced in public sector disputes to serve as a mediator. If mediation does not resolve the impasse within thirty days, or any shorter period designated by the mediator, the Director shall, only upon the

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Page:United States Statutes at Large Volume 88 Part 1.djvu/1084

 1040 Board of Arbitration.

Compensation.

PUBLIC LAW 93-407-SEPT. 3, 1974

[88 STAT.

request of either party, then appoint an impartial Board of Arbitration to investigate the labor-management issues involved in the dispute, conduct whatever hearing it deems necessary, and to issue a written award to the parties with the object of achieving a prompt, peaceful, and fair settlement of the dispute. The award shall be issued within twenty days after the Board has been established. The award shall contain findings of fact and a statement of reasons. The award shall be final and binding upon the parties to the dispute. (d) If the procedures set forth in subsection (c) are implemented, no change in the status quo in effect prior to contract expiration date in the case of negotiations for a contract renewal, or in effect prior to the time of impasse in the case of an initial bargaining negotiation, shall be made pending the completion of mediation and / or arbitration. ^g^ rpj^g factfinder, mediator, and any members of the Board of Arbitration appointed by the Director of the Federal Mediation and Conciliation Service shall be entitled to compensation at the maximum daily rate allowable by law for each day they are actually engaged in performing services under this section. PART 3—POLICEMEN AND FIREMEN'S RETIREMENT AND DISABILITY ACT

SEC. 121. (a) Subsection (a) of the Policemen and Firemen's Retirement and Disability Act (D.C. Code, sec. 4-521) is amended by adding after paragraph (16) the following new paragraph: "Average pay." "(17) The term 'averagc pay' means the highest annual rate resulting from averaging the member's rates of basic salary in effect over any twelve consecutive months of police or fire service, with each rate weighted by the time it was in effect, except that if the member retires under subsection (g) and if on the date of his retirement under the subsection he has not completed twelve consecutive months of police or fire service, such term means his basic salary at the time of his rGtll'BUlGlltj

(b)(1) Subsections (f), (g), and (h) of that Act (D.C. Code, secs. 4-526—4-528) are each amended by striking out "his basic salary at the time of retirement" each place it occurs and inserting in lieu thereof "his average pay". (2) Subsection (g)(2) and (h)(1) of that Act are each amended by striking out "his basic salary at the time of his retirement" and inserting in lieu thereof "his average pay". (3) Subsection (h)(3) of that Act is amended by striking out "the basic salary of such member at the time of retirement" and inserting in lieu thereof "the average pay of such member". (4) Subsection (k)(2) of that Act (D.C. Code, sec. 4-531) is amended by (1) striking out "basic salary" and inserting in lieu thereof "average pay", and (2) striking out", subclass (a), " and inserting in lieu thereof "of salary". (5) Subsection (k)(3) of that Act (D.C. Code, sec. 4-531) is amended by striking out "basic salary" each place it occurs and inserting in lieu thereof "average pay". (c) Subsection (g) of that Act (D.C. Code, sec. 4-527) is amended by adding at the end thereof the following new paragraph: "(3) A member shall be retired under this subsection only upon the recommendation of the Board of Police and Fire Surgeons and the concurrence therein by the Commissioner, except that in any case in which a member seeks his own retirement under- this subsection, he shall, in the absence of such recommendation, provide the necessary evidence to form the basis for the approval of such retirement by the Commissioner.".

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PUBLIC LAW 93-407-SEPT. 3, 1974

1041

(d)(1) Subsection (a)(3) of that Act (D.C. Code, sec. 4-521(3)) is amended to read as follows: "(3) The term 'widow' means the surviving wife of a member or former member if— " (A) she was married to such member or former member (i) while he was a member, or (ii) for at least one year immediately preceding his death, or " (B) she is the mother of issue by such marriage." (2) The amendment made by paragraph (1) shall apply with respect to any surviving wife of a member (as that term is defined in subsection (a)(1) of the Policemen and Firemen's Retirement and Disability Act) or former member irrespective of whether such wife became a widow (as that term is defined in such amendment) prior to, on, or after the date of the enactment of this Act, except that no annuity shall be paid by reason of the amendment made by paragraph (1) for any period prior to the first day of the first pay period beginning on or after July 1, 1974. SEC. 122. (a) In order to carry out his responsibilities under the Policemen and Firemen's Retirement and Disability Act (D.C. Code, secs. 4-521 et seq.) with respect to retirement and disability determinaI

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Effective date. D.C. Code 4-

521 note

Fife°me't!'J"Rltire ment and Relief ^°J""f',.. listablishment.

tions, and related functions, the Commissioner 01 the District 01 D.C. code 4Columbia shall establish a Police and Firemen's Retirement and Relief ^saa. Board (hereinafter in this section referred to as the "Board"). The Board shall be composed of— (1) members and alternates appointed from among persons who are employees of the District of Columbia, one member and alternate each from the District of Columbia Personnel Office, Corporation Counsel, Department of Human Resources, Metropolitan Police Force, and the Fire Department of the District of Columbia; and (2) two members, one of whom shall be a physician, appointed from among persons who are not officers or employees of the District of Columbia. The member, and alternate, appointed to the Board from among employees of the Department of Human Resources shall both be medical officers. All appointments shall be made by the Commissioner. Term and compensation. (b) The members appointed undei- subsection (a)(2) shall be appointed for two years, and shall be entitled to receive compensation for each day they are actually engaged in carrying out duties vested in the Board in the same manner as persons employed intermittently under section 3109 of title 5 of the United States Code. Such members shall be appointed within ninety days after the date of enactment of this title. (c) The Commissioner shall establish rules for the Board to assure Rules. that the Board functions fairly and equitably. The Commissioner shall provide the staff necessary for the Board. SEC. 123. Subsection (m)(2) of the Policemen and Firemen's Retirement and Disability Act (D.C. Code, sec. 4-533(2)) is amended by inserting at the end thereof "The Commissioner shall not require employment questionnaires or the medical examination of such member after he reaches the age of 50.". SEC. 124. (a) The amendments made by subsections (a), (b), and D.C.''code 4-"^ 521 note. (d) of section 121 shall apply with respect to any annuity which begins on or after July 1, 1975. (b) The amendment made by subsection (c) of section 121 shall take effect on the first day of the first pay period beginning more than thirty days after the date of enactment of this title. (c) Section 122 shall take effect on the date of enactment of this title.

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text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1086

 1042

PUBLIC LAW 93-407-SEPT. 3, 1974

[88 STAT.

Teacher's Salary Act Amendments of 1974

TITLE] II — T E A C H E R S ' C O M P E N S A T I O N

D.c. Code 311501 note.

SEC. 20L This title may be cited as the "Teachers' Salary Act Amendmeiits of 1974". SEC. 202. The District of Columbia Teachers' Salary Act of 1955 (D.C. Code, sec. 31-1501 et seq.) is amended as follows: (1) Effective on the first day of the first pay period beginning on or after September 1, 1974, the salary schedule contained in section 1 of that Act (D.C. Code, sec. 31-1501^ is amended to read as follows: Provided, however, That salary paid to class l A shall not exceed the amount payable to level III of the Executive Schedule and that the salary paid to any other class shall not exceed the amount payable to level Vof the Executive Schedule:

5 USC 5314. 5 USC 5316.

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text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1087

 H

> " T E A C H E R S A N D SCHOOL OFFICERS SALARY S C H E D U L E Service step— "Salary class and group Class lA Class IB Class 2A Class 2B Class 3 Class 4 Class 5: Group B, master's degree.. Group C, master's degree +30 Group D, doctor's Class 6: Group B, master's degree. Level r v principal., v Level III principal Level II principal Level I principal Group C, master's degree +30 LevellV principal Level III principal ,. LevelII principal Level I principal Group D, doctor's degree Level IV principal Level III principal Level II principal Level I principal Class 7: Group B, master's degree Group C, master's degree +30 Group D, doctor's

10 $45,500 40,000 38,000 36,000 27,390 24,050

12

13

Longevity step Y D3

22,750 23,235 23,715

$28,040 24,620 23,290 23,775 24,255

$28,690 25,190 23,830 24,315 24,795

$29,340 25,760 24,370 24,855 25,335

$29,900 26,330 24,910 25,395 25,875

$30,640 26,900 25,450 25,935 26,415

$31,290 27,470 25,990 26,475 26,955

$31,940 28,040 26,630 27,015 27,495

$32,590 28,620 27,070 27,555 28,035

21,740 21,740 21,100 20,465 19,830 22,160 22,160 21,520 20,885 20,250 22,675 22,576 21,935 21,300 20,666

22.255 22.256 21,615 20,980 20,345 22.675 22.676 22,035 21,400 20,765 23,090 23,090 22,450 21,816 21,180

22,770 22,770 22,130 21,495 20,860 23,190 23,190 22,650 21,916 21,280 23,606 23,605 22,965 22,330 21,696

23,285 23,286 22,645 22,010 21,375 23,705 23,706 23,066 22,430 21,795 24,120 24,120 23,480 22,846 22,210

23,800 23,800 23,160 22,625 21,890 24,220 24,220 23,680 22,945 22,310 24,635 24,636 23,995 23,360 22,725

24,315 24,315 23,675 23,040 22,405 24,735 24,735 24,095 23,460 22,825 25,150 25,150 24,510 23,876 23,240

24,830 24,830 24,190 23,555 22,920 25,250 25,260 24,610 23,976 23,340 25,665 25,665 25,026 24,390 23,755

25,345 25,345 24,705 24,070 23,435 25,765 25,765 25,125 24,490 23,856 26,180 26,180 25,540 24,906 24,270

25,860 25,860 25,220 24,685 23,950 26,280 26,280 25,640 25,005 24,370 26,695 26,695 26,055 25,420 24,785

20,000 20,485 20,965

20,476 20,960 21,440

20,950 21,435 21,916

21,425 21,910 22,390

21,900 22,385 22,866

22,375 22,860 23,340

22,850 23,335 23,815

23,326 23,810 24,290

r n r >

23,800 24,285 24,765

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Page:United States Statutes at Large Volume 88 Part 1.djvu/1088

 O

" T E A C H E R S A N D SCHOOL OFFICERS SALARY SCHEDULE—Continued Services t e p — " Salary class and g r o u p GI&ss 8" Group B-MA Group C-MA +30 Group D-Doctor's Class 9: G r o u p B, m a s t e r ' s degree G r o u p C, m a s t e r ' s degree + 3 0. G r o u p D. doctor'sClass 10: G r o u p B, m a s t e r ' s degree G r o u p C, m a s t e r ' s degree + 3 0 G r o u p D, doctor's Class 11: G r o u p B, m a s t e r ' s degree G r o u p C, m a s t e r ' s degree + 3 0 G r o u p D, doctor's Class 12: G r o u p B, m a s t e r ' s degree G r o u p C, m a s t e r ' s degree + 3 0 G r o u p D, doctor's Class 13: G r o u p B, m a s t e r ' s degree G r o u p C, m a s t e r ' s degree + 3 0 G r o u p D, doctor's Class 14: G r o u p A, bachelor's degree G r o u p B, m a s t e r ' s degree G r o u p C, m a s t e r ' s degree + 3 0 G r o u p D, doctor's Class 15: G r o u p A, bachelor's degree G r o u p A - 1, bachelor's degree + 1 5... G r o u p B, m a s t e r ' s degree G r o u p C, m a s t e r ' s degree + 3 0 G r o u p D, master's degree + 6 0 or doctor's -

13

Longevity step Y

$18,395 18,880 19,360

$18,855 19,340 19,820

$19,315 19,800 20,280

$19,775 20,260 20,740

$20,235 20, 720 21,200

$20,696 21,180 21,660

$21,155 21,640 22,120

$21,615 22,100 22,580

$22,075 22,560 23,040

-

17,960 18,445 18,925

18,410 18,895 19,375

18,860 19,345 19,825

19,310 19,795 20,275

19,760 20,245 20, 725

20,210 20,695 21,175

20,660 21,145 21,625

21,110 21,595 22,075

21,660 22,046 22,625

17,385 17,870 18,350

17,820 18,305 18,785

18,255 18,740 19,220

18,690 19,175 19,655

19,125 19,610 20,090

19, 560 20,045 20,525

19,996 20,480 20,960

20,430 20,915 21,395

20,865 21,350 21,830

r n r >

16,816 17,300 17,780

17,235 17, 720 18,200

17,655 18,140 18,620

18,075 18, 560 19,040

18,495 18,980 19,460

18,915 19,400 19,880

19,335 19,820 20,300

19,755 20,240 20,720

20,175 20,660 21,140

I.

16,240 16,720 17,205

16,645 17,125 17,610

17,050 17,530 18,015

17,455 17,935 18,420

17,860 18,340 18,825

18,265 18, 745 19,230

18, 670 19,150 19,635

19,075 19,566 20,040

19,480 19,960 20,445

14,920 15,405 16,885

15,405 15,890 16,370

15,890 16,375 16,855

16,375 16,860 17,340

16, 860 17,345 17,825

17,345 17,830 18,310

17,830 18,315 18, 795

18,315 18,800 19,280

18,800 19,286 19,765

11,415 12,375 12,865 13,345

11,920 12,880 13,370 13,850

12,425 13,385 13,875 14,355

12,930 13,890 14,380 14,860

13,435 14,396 14,885 15,365

13,940 14,900 15,390 15,870

14,445 16,405 15,895 16,375

14,950 15,910 16,400 16,880

15,455 16,415 16,906 17,385

$15,960 16,920 17,410 17,890

$16,465 17,425 17,916 18,395

$16,970 17,930 18,420 18,900

9,650 10,130 10,615 11,100

10,035 10,615 11,100 11,585

10,420 10,900 11,585 12,070

10,810 11,290 12,070 12,555

11,195 11,675 12,555 13,040

11,580 12,060 13,040 13, 525

12,065 12, 550 13,640 14,125

12,650 13,036 14,240 14,780

43,035 13,620 14,845 16,330

13,620 14,005 15,446 15,930

14,005 14,490 16,045 16,530

14,490 14,975 16,645 17,180

14,976 15,460 17,245 17,730

$16,130 17,095 18,825 19,320

11,585

12,070

12,555

13,040

13,525

14,010

14,615

15,215

15,815

16,415

17,015

17,615

18,215

19,950

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$17,475 18,435... 18,925 19,405

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text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1089

 88 STAT. ]

PUBLIC LAW 93-407-SEPT. 3, 1974

(2] Eflfective on the first day of the first pay period beginning on or arter January 1, 1975, that salary schedule is amended to read as follows, except tnat salary paid to class lA shall not exceed the amount payable to level III of the Executive Schedule and that the salary paid to any other class shall not exceed the amount payable to level V of the Executive Schedule:

38-194 O - 76 - 69 Pt, 1

1045

^

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5 USC 5316.

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text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1090

 o

T E A C H E R S AND SCHOOL OFFICERS SALARY S C H E D U L E Service step— Salary class and group

1

2

3

4

5

6

7

8

^ C ^

03 Class lA Class IB Class 2A Class 2B Class 3 Class 4 Class 5* Group B—MA Group C—MA+30 Group D—Doctors Class 6: Group B—MA LevellV—Principal Levellll—Principal Level II—Principal Level I—Principal Group C—MA+30 Level IV—Principal Level III—Principal Level II—Principal Level I—Principal Group D—Doctors Level IV—Principal Level III—Principal Level II—Principal Level I—Principal

$46.865 41,200 39,140 37,080 28,210 24,770

^ O $28,880 25,355

$29,650 25,940

$30,220 26,525

$30,890 27,110

$31,560 27,695

$32,230 28,280

$32,900 28,865

$33,570 29,450

23,435 23,935 24,420

23,990 24,490 24,975

24,545 25,045 25,630

25,100 25,600 26,085

25,655 26,155 26,640

26,210 26,710 27,195

26,765 27,265 27,750

27,320 27,820 28,305

27,875 28,375 28,860

22,390 22,390 21,730 21,075 20,420 22,890 22,890 22,230 21,575 20,720 23.875 23,375 22,715 22,060 21,405

22,920 22,920 22,260 21,605 20,950 23,420 23,420 22,760 22,105 21,250 23,905 23,905 23,245 22,590 21,935

23,450 23,450 22,790 22,135 21,480 23,950 23,950 23,290 22,635 21,780 24,435 24,435 23,775 23,120 22,465

23,980 2S,980 23,320 22,665 22,010 24,480 24,480 23,820 23.165 22,310 24,965 24,965 24,305 23,650 22,995

24,510 24,510 23,850 23,195 22,540 25,010 25,010 24,350 23,695 22,840 25,495 25,495 24,835 24,180 23,526

25,040 25,040 24,380 23,725 23,070 25,540 25,540 24,880 24,225 23,370 26,025 26,025 25,365 24,710 24,055

25,570 25,570 24,910 24,255 23,600 26,070 26,070 25,410 24,755 23,900 26,556 26,555 25,895 25,240 24,585

26,100 26,100 25,440 24,785 24,130 26,600 26,600 25,940 25,285 24,430 27,085 27,085 26,425 25,770 25,115

26,630 26,630 25,970 25,315 24,660 27,130 27,130 26,470 25,815 24,960 27,615 27,615 26,955 26,300 25,645

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Page:Boys of Columbia High on the River.djvu/134

122 belong to a young fellow of established bad tendencies. It's an accident I suppose, but I couldn't help noticing it. There's Leffert Seller, always in the lead when mischief is done; William Klemm; Asa Barnes, and Watkins Kline. H'm! rather a doubtful honor if any one out of that set wins the cup," remarked the music-master, frowning.

"You do not appear to fancy them very much, sir?" remarked the other; "you see I am a newcomer to Columbia, arriving only a few months back, and hence I do not happen to be posted concerning the boys here."

"Oh! for that matter all towns of this size are pretty much alike. There are many clever and bright young chaps, and a few whose minds seem to be devoted exclusively toward what they term having fun, which means pranks. Now, I can sympathize with the average lad in such things, for I was once a boy myself, and concerned in many such; but a line must be drawn sharply between innocent fun and malicious destruction of property."

He waved his hand as he spoke toward the boat-house with its half charred side, a mute witness as to the truth of his words.

"Do you really think then that some of our boys could have been guilty of that criminal thing?" asked the other, in dismay.

"Well, I hardly go that far; and yet from the way


text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1091

 > T E A C H E R S A N D SCHOOL OFFICERS SALARY S C H E D U L E - C o n t i n u e d Service step— Salary class and group Class 7: Group Group Group Class 8: Group Group Group Class 9: Group Group Group Class 10: Group Group Group Class 11: Group Group Group Class 12: Group Group Group Class 13: Group Group Group

B—MA C—MA+30.. D—Doctors.

620,600 21,100 21,586

$21,090 21,500 22,075

$21,580 22,080 22,565

$22,070 22,570 23,055

$22,560 23,060 23,645

$23,060 23,650 24,035

$23,540 24,040 24,526

$24,030 24,630 25,016

$24,620 25,020 25,506

B—MA C—MA+30. D—Doctors.

19,130 19,630 20,115

19,606 20,106 20,590

20,080 20,580 21,065

20, 565 21,055 21,540

21,030 21,530 22,016

21,605 22,005 22,490

21,980 22,480 22,966

22,455 22,956 23,440

22,930 23,430 23,915

>

B—MA C—MA+30.. D—Doctors.

18,500 19,000 19,486

18,985 19,465 19,950

19,470 19,930 20,415

19,966 20,396 20.880

20,440 20,860 21,345

20,926 21,325 21,810

21,410 21,790 22,275

21,895 22,255 22,740

22,380 22,720 23,205

• o

B—MA C—MA+30.. D—Doctors.

17,905 18.405 18,890

18,355 18,856 19,340

18,805 19,305 19,790

19,255 19,755 20,240

19,706 20,205 20,690

20,165 20,655 21,140

20,605 21,105 21,590

21,056 21, 566 22,040

21,605 22,005 22,490

1

B—MA C—MA+30.. D—Doctors.

17,320 17,820 18,306

17,756 18.255 18,743

18,190 18,690 19.175

18,626 19,126 19,610

19,060 19,560 20,045

19,495 19,995 20,480

19,930 20,430 20.915

20,366 20,865 21,360

20,800 21,300 21,785

B—MA C—MA+30.. D—Doctors.

16.725 17.2L'5 17,710

17,140 17.640 18,125

17,656 18,065 18,540

17,970 18.470 18,955

18,386 18,885 19,370

18,800 19,300 19,786

19,215 19,716 20,200

19,630 20,130 20,616

20,045 20,645 21,030

B—MA C—MA+30.. D—Doctors.

15,370 15,870 16,355

16,870 16,370 16.855

16,370 16,870 17,355

16.870 17,370 17,865

17,370 17,870 18,366

17,870 18,370 18,855

18,370 18,870 19,365

18,870 19,370 19,866

19,370 19,870 20,365

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text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1092

 o 00

DO ^

Service step— Salary class and group

Class 14: Group A—BA Group B—MA Group C—MA+30 Group D—Doctors Class 15: Group A—BA Group A - 1 — B A + 1 5 Group B—MA Group C—MA+30. Group D. master's degree + 60 or Doctor's

1

2

3

4

5

6

7

8

9

10

11

12

13 Longevity step Y

I~'

>

$11,750 12,745 13,245 13,730

$12,270 13,265 13,765 14,250

$12,790 13,785 14,285 14,770

$13,310 14,305 14,805 16,290

$13,830 14,825 15,325 15,810

$14,350 15.345 15,845 16,330

$14,870 15,865 16,365 16,850

$15,390 16,385 16,885 17,370

$15,910 16,905 17,405 17,890

$16,430 17,425 17,925 18,410

$16,950 17,945 18,445 18,930

$17,470 18,465 18,965 19,450

$17,990 18,985 19,485 19,970

9,940 10,435 10,935 11,435

10,335 10,830 11,435 11,935

10,730 11,225 11,935 12,435

11,125 11.620 12,435 12,935

11,520 12,015 12,935 13,435

11,915 10,410 13,435 13,935

12,415 12,910 14,055 14,555

12,915 13,410 14,675 15,175

13,415 13,910 15,295 15,795

13,915 14,410 15,915 16,415

14,415 14,910 16,535 17,035

14,915 15,410 17,155 17,655

15,415 15,910 17,775 18,275

$16,615 17,610 19,390 19,900

vo W i^ o -^ I C/3 t?1 ^ i-^

11,935

12,435

12,935

13,435

13,935

14,435

15,055

15,675

16,295

16,915

17,535

18,155

18,775

20,659

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Welcome

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text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1093

 88

STAT.]

1049

PUBLIC LAW 93-407-SEPT. 3, 1974

(3) Effective on the first day of the first pay period beginning on or an/^dL" educaafter September 1, 1974, the schedule of pay rates in section 13(a) of ti°nthat Act (D.C. Code, sec. 31-1542(a)) is amended to read as follows: ective ate. Per period "Classification

Step 1

Sununer school (regular): Teachers, elementary and secondary schools; counselor, elementary and secondary schools; Ubrarian, elementary and secondary schools; school social worker; speech correctionist, school psychologist Psychiatric social worker Veterans' summer school centers: Teacher Adult education schools: Teacher Assistant principal. Principal

Step 2

$8.53 9.81 8.53

$9.67 11.12 9.67

13.13 14.54

10.64 14.90 16.49

Step 3

$10.90 12.54 10.90 11.99 16.79 18.59"

(4) Effective on the first day of the first pay period beginning on or after January 1, 1975, that schedule of pay rates is amended to read as follows: SUMMER

SCHOOL

TEACHERS

AND ADULT SCHEDULE

EDUCATION

SCHOOLS

Effective dati: 31 USC 1542.

SALARY

Per period Classification Summer school (regular): Teachers, elementary and secondary schools; counselor, elementary and secondary schools; Ubrarian, elementary and secondary schools; school social worker; speech correctionist; school psychologist Psychiatric social worker Veterans' summer school centers: Teachers Adult education schools: Teacher Assistant principal Principal

Stepl

Step 2

Step 3

$8.79 10.11 8.79

$9.97 11.47 9.97

$11.23 13.11 11.23

9.61 13.54 14.99

10.97 15.36 17.00

12.35 17.29 19.14

SEC. 203. Beginning with the calendar year 1975, the District of Columbia Board of Education shall, by March 1 of each year, submit to the Mayor of the District of Columbia the— (a) percentage rate of the cost-of-living change since the effective date of the last increase of the compensation schedule for educational personnel in the District of Columbia; and (b) results of a study comparing compensation of teachers in the District of Columbia with (1) teachers in cities of comparable size, and (2) teachers within other jurisdictions of the Washington metropolitan area. The Mayor shall submit the information submitted to him by the Board under this section to the Council of the District of Columbia along with his recommendations with respect to compensation (and other related matters) of educational personnel of the Board. SEC. 204. (a) Each person receiving basic compensation under class 15 of the salary schedule in section 1(a) of the District of Columbia Teachers' Salary Act of 1955 (D.C. Code, sec. 31-1501) shall be issued a five-year teaching certificate. Renewals shall be dependent upon application and six or more hours of appropriate credit earned during the preceding five-year period. The District of Columbia Board of Education shall establish appropriate rules, regulations, and requirements to carry out the purposes of this section. (b) For the purposes of this section, class 15, group B, shall include persons possessing a master's degree or thirty appropriate semester hours beyond the bachelor's degree.

D.C. Code 3: ISOla.

T e a c h i n g certificates. D. C. Code 3 1 1513. Ante, p. 1042. Renewals. Rules and regulations.

�


text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1094

 1050

Appointment and promotion requirement.

D.C. Code 311511 note.

Effective date.

PUBLIC LAW 93-407-SEPT. 3, 1974

[88

STAT.

(c) For purposes of implementing this section the Board shall determine the appropriateness of the course work obtained in lieu of the degree. SEC. 205. (a) Section 2(a) of the District of Columbia Teachers' Salary Act of 1955 (D.C. Code, sec. 31-1511 (a)) is amended by striking out " (D) attendance officer, or (E) child labor inspector," and inserting "or" after "tactics," in paragraph (B). (b) The employees in the category repealed by the amendment made by subsection (a) shall meet the general requirements of such section 2(a). (c) The amendment made by subsection (a) shall be effective on and after the date of enactment of this Act. TITLE III—TEACHER'S RETIREMENT ANNUITIES

Annuity computation.

42 USC 401,

Effective date. D.C. Code 3 1 725 note.

SEC. 301. Section 5 of the Act entitled "An Act for the retirement of public school teachers in the District of Columbia", approved August 7, 1946 (D.C. Code, sec. 31-725) i? amended by adding at the end thereof the following: " (e)(1) Notwithstanding any other provision of this Act, other than this subsection, the monthly rate of annuity payable under this section shall not be less than the smallest primary insurance amount, including any cost-of-living increase added to that amount, authorized to be paid from time to time under title II of the Social Security Act. "(2) Notwithstanding any other provision of this Act, other than this subsection, the monthly rate of annuity payable under this section to a surviving child shall not be less than the smallest primary insurance amount, including any cost-of-living increase added to that amount, authorized to be paid from time to time under title II of the Social Security Act, or three times such primary insurance amount divided by the number of surviving children entitled to an annuity, whichever is the lesser. "(3) The provisions of.this subsection shall not apply to an annuitant or to a survivor who is or becomes entitled to receive from the United States, or the District of Columbia, an annuity or retired pay under any other civilian or military retirement system, benefits under title II of the Social Security x\ct. a pension, veterans' compensation, or any other periodic payment of a similar nature, when the monthly rate thereof is equal to or greater than the smallest primary insurance amount, including any cost-of-living increase added to that amount, authorized to be paid from time to time under title II of the Social Security Act. "(4) An annuity payable from the teachers' retirement and annuity fund to a former teacher, which is based on a separation occurring prior to October 20, 1969, is increased by $240. "(5) In lieu of any increase based on an increase under paragraph (4) of this subsection, an annuity payable from the teachers' retirement and annuity fund to the surviving spouse of a teacher or annuitant, M^hich is based on a separation occurring prior to October 20, 1969, shall be increased by $132. "(6) The monthly rate of an annuity resulting from an increase under paragraph (4) or (5) shall be considered as the monthly rate of annuity payable under subsection (a) for purposes of computing the minimum annuity under subsection (e).". SEC. 302. This title shall become effective on the date of enactment. Annuity increases under this title shall apply to annuities which commence before, on, or after the date of enactment of this title, but

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text:
Page:United States Statutes at Large Volume 88 Part 1.djvu/1095

 88 STAT. ]

PUBLIC LAW 93-407-SEPT. 3, 1974

1051

no increase in annuity shall be paid for any period prior to the first day of the first month which begins on or after the ninetieth day after the date of enactment of this title, or the date on which the annuity commences, whichever is later. TITLE IV—REAL PROPERTY TAX

, district of co. lumbia Real Property Tax Re-

PART 1—SHORT TITLE, STATEMENT

or PURPOSE, AND DEFINITIONS '

vision Act of 1974.

SEC. 401. This title may be cited as the "District of Columbia Real D.C. code 47" Property Tax Revision Act of 1974". " ' "°'"SEC. 402. I t is the intent of Congress to revise the real property DC. code 47" tax in the District of Columbia to achieve the following objectives: ^^^" (1) Equitable sharing of the financial burden of the government of the District of Columbia. (2) Full public information regarding assessments and appeal procedures. (3) Promotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia. (4) Assurance that shifts in the tax burden on individual taxpayers will not be excessive. (5) Comparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size. SEC. 403. For the purposes of this title— S^^^"!^''°"^; D.C. Code 47» (1) The term "real property" means real estate identified by plat 622.^ ^ '^"^" ' " on the records of the District of Columbia Surveyor according to lot and square together with improvements thereon. (2) The term "Commissioner" means the Commissioner of the District of Columbia established under Reorganization Plan Numbered 3 of 1967.

5 USC app

(3) The term "Council" means the District of Columbia Council established under Reorganization Plan Numbered 3 of 1967. (4) The term "estimated market value" means 100 per centum of the most probable price at which a particular piece of real property, if exposed for sale in the open market with a reasonable time for the seller to find a purchaser, would be expected to transfer under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other. (5) The term "regulation", unless specifically identified as a regulation of the Commissioner, means a regulation of the Council enacted under section 406 of the Reorganization Plan Numbered 3 of 1967, and after January 2, 1975, such term means an act of the Council of the District of Columbia enacted under section 412 (and related sections) of the District of Columbia Self-Government and Governmental Reorganization Act. D.C 146. (6) The term "tax year" means— (A) with respect to a real property tax rate proposed by the Mayor or established by the Council after January 1 but before June 30 of any calendar year, the next following fiscal year; and (B) with respect to a real property tax rate proposed by the Mayor or established by the Council after June 30 in any calendar year, the fiscal year during which the rate was proposed or established.

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