§ 411.23 — Withdrawal of contributions — repayment — automatic refund

Iowa § 411.23

• Jurisdiction: Iowa
• Title IX: LOCAL GOVERNMENT
• Ch. 411: RETIREMENT SYSTEM FOR POLICE OFFICERS AND FIRE FIGHTERS

Text

b. (1) In lieu of the payment specified in paragraph “a”, a beneficiary meeting the
qualifications of paragraph “c” may elect to receive a monthly pension equal to one-twelfth
of forty percent of the average final compensation of the member, but not less than twenty
percent of the average monthly earnable compensation paid to an active member of the
system, as reported by the actuary. For a member not in service at the time of death, the
pension shall be reduced as provided in subsection 1, paragraph “b”.
(2) Foramembernotinserviceatthetimeofdeath,thepensionshallbepaidcommencing
when the member would have attained the age of fifty-five except that if there is a child of the
member, the pension shall be paid commencing with the member’s death until the child of
the member no longer meets the definition of child as provided in section 411.1. The pension
shall resume when the member would have attained the age of fifty-five.
(3) For a member in service at the time of death, the pension shall be paid commencing
with the member’s death. In addition to the pension, there shall also be paid for each
child of a member, a monthly pension equal to six percent of the average monthly earnable
compensation paid to an active member of the system, as reported by the actuary.
(4) Notwithstanding section 411.6, subsection 8, Code 1985, effective July 1, 1990, for a
member’s surviving spouse who, prior to July 1, 1986, elected to receive pension benefits
under this paragraph, the monthly pension benefit shall be equal to the higher of one-twelfth
offortypercentoftheaveragefinalcompensationofthemember, ortheamountthesurviving
spouse was receiving on July 1, 1990.

c. The pension under paragraph “b” may be selected only by the following beneficiaries:
(1) The spouse, regardless of whether the spouse was designated by the member to the
system as the member’s beneficiary.
(2) If there is no spouse, or if the spouse dies and there is a child of a member, then the
member’s child or children, in equal shares. The pension to each child shall terminate when
the child no longer meets the definition of child in section 411.1.
d. If the member failed to designate a beneficiary, or if the beneficiary designated by the
member predeceases the member, the benefits provided in paragraph “a” of this subsection
shall be paid as follows in the following order of priority:
(1) To the member’s surviving spouse, unless the surviving spouse selected the pension
under paragraph “b”.
(2) To the member’s surviving children, including any adult children, in equal shares.
(3) To the member’s surviving parents, in equal shares.
(4) To the member’s estate.
(5) To the member’s heirs if the estate is not probated.
9. Accidental death benefit.
a. (1) If, upon the receipt of evidence and proof from the chief of the police or fire
department that the death of a member in service was the natural and proximate result of
an injury or disease incurred in or aggravated by the actual performance of duty at some
definite time and place or arising out of and in the course of the employment, or while
acting, pursuant to order, outside of the city by which the member is regularly employed, the
system decides that death was so caused in the performance of duty, there shall be paid, in
lieu of the ordinary death benefit provided in subsection 8, an accidental death benefit as set
forth in this subsection.
(2) (a) Disease under this subsection shall mean heart disease or any disease of the lungs
or respiratory tract and shall be presumed to have been contracted while on active duty as a
result of strain or the inhalation of noxious fumes, poison, or gases.
(b) Disease under this subsection shall also mean cancer or infectious disease and shall
be presumed to have been contracted while on active duty as a result of that duty.
b. (1) If the member’s designated beneficiary is the member’s spouse, child, or parent, an
accidental death benefit pension equal to one-half of the average final compensation of the
member shall be paid as follows:
(a) If the member’s designated beneficiary is the member’s spouse, then to the member’s
spouse.
(b) If the member’s designated beneficiary is the member’s child or children, then to the
child or children in equal shares. The pension to each child shall terminate when the child
no longer meets the definition of child in section 411.1.
(c) If the member’s designated beneficiary is the member’s dependent father or mother,
or both, then to the father or mother, or both, in equal shares, to continue until death.
(2) If the member failed to designate a beneficiary, or if the beneficiary designated by the
member predeceases the member, then an accidental death benefit pension equal to one-half
of the average final compensation of the member shall be paid as follows:
(a) To the member’s spouse.
(b) If there is no spouse, or if the spouse dies and there is a child of the member, then
to the member’s child or children in equal shares. The pension to each child shall terminate
when the child no longer meets the definition of child in section 411.1.
(c) If there is no surviving spouse or child, then to the member’s dependent father or
mother, or both, in equal shares, to continue until death.
c. In addition to the accidental death benefit pension provided in paragraph “b”, there
shall also be paid for each child of a member a monthly pension equal to six percent of the
average monthly earnable compensation paid to an active member of the system, as reported
by the actuary.
d. A person eligible to receive the pension payable under paragraph “b” of this subsection
may elect to receive the benefit payable under subsection 8, paragraph “a”, in lieu of the
pension provided in paragraph “b” of this subsection.
e. If there is no person entitled to the pension payable under paragraph “b” of this

subsection, the death shall be treated as an ordinary death case and the benefit payable
under subsection 8, paragraph “a”, in lieu of the pension provided in paragraph “a” of this
subsection, shall be paid as provided by that subsection.
10. Pensions offset by compensation benefits. Any amounts which may be paid or
payable by the said cities under the provisions of any workers’ compensation or similar
law to a member or to the dependents of a member on account of any disability or death,
shall be offset against and payable in lieu of any benefits payable under the provisions of
this chapter on account of the same disability or death. In addition, any amounts payable
to a member as unemployment compensation under the provisions of chapter 96 based on
unemployment from membership service for a member receiving an ordinary disability
benefit or an accidental disability benefit pursuant to this chapter shall be offset against and
payable in lieu of any benefits payable under the provisions of this chapter for an ordinary
disability or an accidental disability.
11. Pension to spouse and children of deceased pensioned member. In the event of the
death of any member receiving a retirement allowance under the provisions of subsection 2,
4, or 6 of this section there shall be paid a pension:
a. To the spouse, equal to one-half the amount received by the deceased beneficiary, but
in no instance less than twenty percent of the average monthly earnable compensation paid
to an active member of the system, as determined by the actuary, and in addition a monthly
pension equal to the monthly pension payable under subsection 9 of this section for each
child; or
b. If the spouse dies either prior or subsequent to the death of the member, to the
guardian of each surviving child, a monthly pension equal to the monthly pension payable
under subsection 9 of this section for the support of the child.
12. Annual readjustment of pensions. Pensions payable under this section shall be
adjusted as follows:
a. On each July 1, the monthly pensions authorized in this section payable to members
retired prior to that date and to beneficiaries entitled to a monthly pension prior to that date
shall be adjusted as provided in this subsection. An amount equal to the sum of one and
one-half percent of the monthly pension of each retired member and beneficiary and the
applicableincrementalamountshallbeaddedtothemonthlypensionofeachretiredmember
and beneficiary. The board of trustees may report to the general assembly, at the board’s
discretion, on whether the provisions of this subsection continue to provide an equitable
method for the annual readjustment of pensions payable under this chapter.
b. For purposes of this subsection, “applicable incremental amount” means the following
amount for members receiving a pension under subsection 2, 4 or 6, and for beneficiaries
receiving a pension under subsection 11:
(1) Fifteen dollars where the member’s retirement date was less than five years prior to
the effective date of the increase.
(2) Twenty dollars where the member’s retirement date was at least five years, but less
than ten years, prior to the effective date of the increase.
(3) Twenty-five dollars where the member’s retirement date was at least ten years, but
less than fifteen years, prior to the effective date of the increase.
(4) Thirty dollars where the member’s retirement date was at least fifteen years, but less
than twenty years, prior to the effective date of the increase.
(5) Thirty-five dollars where the member’s retirement date was at least twenty years prior
to the effective date of the increase.
c. For beneficiaries receiving a pension under subsection 8 or 9, the applicable
incremental amount shall be determined as set forth in paragraph “b”, except that the date
of the member’s death shall be substituted for the member’s retirement date.
d. A retired member eligible for benefits under subsection 1 of this section is not eligible
for the readjustment of pensions provided in this subsection unless the member served
twenty-two years and attained the age of fifty-five years prior to the member’s termination
of employment.
e. A retired member eligible for benefits under this section and otherwise eligible for the

readjustmentofbenefitsprovidedinthissubsectionisnoteligibleforthereadjustmentunless
the member was retired on or before the effective date of the readjustment.
13. a. Remarriage of surviving spouse. Effective July 1, 1990, for a member who died
prior to July 1, 1988, if the member’s surviving spouse remarried prior to July 1, 1988,
the remarriage does not make the spouse ineligible under subsection 8, paragraph “c”,
subparagraphs (1) and (2), to receive benefits under subsections 8, 9, 11, and 12.
b. Recomputation of benefit — surviving spouse. A benefit payable under this chapter
to a surviving spouse and to any surviving spouse who receives a division of the surviving
spouse benefit pursuant to a marriage decree or marital property order under section 411.13
shall not be recomputed upon the death of any surviving spouse.
14. Beneficiary designation. A member may designate, in writing on a form prescribed
by the system, any person or persons to whom the system will pay a death benefit under this
sectionintheeventofthemember’sdeath. Ifthememberismarriedatthetimeadesignation
is signed, a designation of a beneficiary other than the member’s spouse shall not be valid
unless the member’s spouse consents in writing to the designation. A designation filed with
the system shall be deemed revoked if, subsequent to the designation, a new designation is
filed with the system, the member marries, or the member divorces the individual who was
the member’s named beneficiary.
15. Line of duty death benefit.
a. If, upon the receipt of evidence and proof from the chief of the police or fire department
that the death of a member in service was the direct and proximate result of a traumatic
personal injury incurred in the line of duty, the system decides that death was so caused,
there shall be paid, to a person authorized to receive an accidental death benefit as provided
in subsection 9, paragraph “b”, the amount of one hundred thousand dollars, which shall be
payableinalumpsum. However, forpurposesofthissubsection, achildwhonolongermeets
the definition of child in section 411.1 shall be eligible to receive a line of duty death benefit
pursuant to this subsection.
b. A line of duty death benefit shall not be payable under this subsection if any of the
following applies:
(1) The death resulted from stress, strain, occupational illness, or a chronic, progressive,
or congenital illness, including but not limited to a disease of the heart, lungs, or respiratory
system, unless a traumatic personal injury was a substantial contributing factor to the
member’s death.
(2) The death was caused by the intentional misconduct of the member or by the
member’s intent to cause the member’s own death.
(3) The member was voluntarily intoxicated at the time of death.
(4) The member was performing the member’s duties in a grossly negligent manner at
the time of death.
(5) An individual who would otherwise be entitled to a benefit under this subsection was,
through the individual’s actions, a substantial contributing factor to the member’s death.
(6) Thedeathqualifiesforavolunteeremergencyservicesproviderdeathbenefitpursuant
to section 100B.31.
16. Ineligibility for disability benefits.
a. Amemberotherwiseeligibletoreceiveadisabilityretirementbenefitunderthischapter
shallnotbeeligibletoreceivesuchabenefitifthesystemdeterminesthatanyofthefollowing
conditions for ineligibility applies:
(1) The disability would not exist but for the member’s chemical dependency on a
schedule I controlled substance, as defined in section 124.204, or the member’s chemical
dependency on a schedule II controlled substance, as defined in section 124.206, resulting
from the inappropriate use of the schedule II controlled substance. For purposes of this
subparagraph, “chemical dependency” means an addiction or dependency, either physical or
psychological, on a chemical substance. Persons who take medically prescribed drugs shall
not be considered chemically dependent if the drug is medically prescribed and the intake
is proportionate to the medical need.
(2) The disability is a mental disability proximately caused by appropriate disciplinary
actions taken against the member, or by conflicts with a superior or coworker if the superior

or coworker was acting legally and appropriately toward the member when the conflicts
occurred.
b. A member otherwise eligible to receive a disability retirement benefit under this
chapter, or who is receiving such a benefit, shall not be eligible to receive such a benefit
beginning with the month following the determination by the system that the disability
would not exist but for the action of the member for which the member has been convicted
of a felony.
c. A member eligible to commence receiving a disability benefit on or after July 1,
2000, may be ineligible to receive a disability retirement benefit if the system determines
that the member’s alcoholism or drug addiction was a contributing factor material to
the determination of the member’s disability. Upon a determination that the member’s
alcoholism or drug addiction was a contributing factor in the member’s disability, the system
shall direct the member to undergo substance use disorder treatment that the medical
board determines is appropriate to treat the member’s alcoholism or drug addiction. After
the end of a twenty-four-month period following the member’s first month of entitlement
to a disability benefit, the system shall reevaluate the member’s disability. If the system
determines that the member failed to comply with the treatment program prescribed by this
paragraph and that the member would not be disabled but for the member’s alcoholism or
drug addiction, the member’s entitlement to a disability benefit under this chapter shall
terminate effective the first day of the first month following the month the member is notified
of the system’s determination.
d. A person otherwise eligible to receive an ordinary or accidental disability retirement
benefit under this chapter shall not be eligible to receive such a benefit if the person is
subsequently removed, discharged, demoted, or suspended pursuant to section 400.18 or
400.19, or other comparable process. Upon determination of ineligibility pursuant to this
paragraph, the person’s entitlement to a disability benefit under this chapter shall terminate
and any disability retirement allowance received by such a person must be returned to the
system together with interest earned on the disability retirement allowance calculated at a
rate determined by the system. However, the determination of ineligibility as provided under
this paragraph may be waived for good cause as determined by the board. The burden of
establishing good cause is on the person who received the disability retirement allowance.
17. Limitations on benefits — prisoners.
a. An individual who is otherwise entitled to a retirement allowance under this chapter
shall not receive a retirement allowance for any month during which both of the following
conditions exist:
(1) The individual is confined in a jail, prison, or correctional facility pursuant to the
individual’s conviction of a felony.
(2) The individual has a spouse, or a child or children, as defined in section 411.1.
b. The amount of the retirement allowance not paid to the individual under paragraph “a”
shall be paid in the following order of priority:
(1) To the individual’s spouse, if any.
(2) If there is no spouse, then to the individual’s child or children, as defined in section
411.1.
c. This subsection shall not be construed in a manner that impairs the rights of any
individual under a marital property, spousal support, or child support order. In addition, this
subsection shall not be construed to impair the statutory rights of a governmental entity,
including but not limited to the right of a governmental entity to collect an amount for
deposit in the victim compensation fund established in chapter 915.

Legislative History

[C35, §6326-f6; C39, §6326.08; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §411.6; 82 Acts, ch 1261, §30 – 39, 47]