CHAPTER 100-B NEW HAMPSHIRE LENGTH OF SERVICE AWARDS PROGRAM FOR VOLUNTEER FIREFIGHTERS AND VOLUNTEER EMERGENCY MEDICAL PERSONNEL
Section 100-B:2
100-B:2 Definitions. –
In this chapter:
I. "Break in service" means the period in time that is not credited to a member's volunteer service with the department.
II. "Committee" means the length of service awards program committee established in RSA 100-B:9 to administer the program.
III. "Contribution" means:
(a) The amount deferred from the member's compensation.
(b) Any amount contributed by the member in addition to deferrals.
(c) Funds contributed by the sponsor.
IV. "Elected or appointed position" means line officers, department or company officers and the president, vice-president, treasurer and secretary of a fire company or department.
V. "Entitlement age" means the age designated by the sponsor at which a program participant is entitled to begin receiving an unreduced service award. In no event shall the entitlement age under a program be earlier than age 60 nor later than the age at which the participant can receive an unreduced benefit under Title II of the Social Security Act, Public Law 74-271, 42 U.S.C. § 401, et seq. No service award program may provide for the payment of benefits, except in the case of death or disability, before age 60.
VI. "Fiduciary" means any person who exercises discretionary authority or control with respect to the administration of the program or the management or disposition of program assets or who renders investment advice for a fee to the program.
VII. "Fire department" means any volunteer fire district, fire protection district, village, town, city, unincorporated town, unorganized place, or other entity responsible for fire protection or any volunteer medical emergency services organization.
VII-a. "Hazardous duty group" means a local government retirement plan for firefighters, including call and volunteer, and emergency medical services personnel qualifying under Internal Revenue Service safe harbor rules for exclusion from coverage under Social Security and Medicare.
VIII. "Member" means a volunteer who is qualified under the terms of RSA 100-B:4. Unless specifically provided otherwise, "member" shall not include a retired member or a member who has become ineligible for any reason.
IX. "Municipality" means town, city, village, unincorporated town, or unorganized place.
X. "Nonforfeitable" means the unconditional and legally enforceable right to receive benefits attributable to service as an active volunteer firefighter, call firefighter, or emergency medical technician under the program that will begin at the entitlement age specified in the program.
XI. "Normal retirement date" means the date on which a member shall have both attained the sixtieth birthday and been credited with at least 20 years of credited service under the plan.
XII. "Participant" means an active volunteer firefighter, call firefighter, or emergency medical technician who is eligible for a benefit under a service awards program. Permanent personnel shall not be considered eligible for a benefit under a service award program.
XIII. "Permanent" means an individual regularly employed on a full-time basis by any fire department.
XIV. "Plan" means the New Hampshire volunteer firefighters and volunteer emergency medical personnel length of service awards program as of its original effective date, including any subsequent amendments.
XV. "Plan year" means each 12-month period ending on December 31 of each year. For years prior to the effective date of the plan, the corresponding 12-month period shall be the plan year.
XVI. "Retired member" means an individual who has been a member but who has commenced receiving contribution repayments under RSA 100-B:6.
XVII. "Service award" means the contribution repayments payable to a participant in a service awards program.
XVIII. "Service awards program" or "program" means a nonqualified deferred compensation plan or other pension plan established or maintained under this chapter to provide service awards for active volunteer firefighters, call firefighters, or emergency medical technicians, pursuant to the benefit options specified by the committee.
XIX. "Sponsor" or "sponsoring organization" means any volunteer fire district, fire protection district, village, town, city, unincorporated town, unorganized place, or other entity responsible for fire protection which has a volunteer fire department or other emergency medical services.
XX. "Trustee" means the bank, trust company, insurance company, individual, or other organization registered to do business in the state of New Hampshire designated by the committee.
XXI. "Trust fund" means all the assets held under the trust agreement.
XXII. "Volunteer" means any member of a volunteer fire department of a municipality, and includes call firefighters and emergency medical personnel, who perform services as a volunteer firefighter or emergency medical services for the benefit of the municipality. Such volunteer must respond to 20 percent of all emergency calls and fires called to, or participate in a minimum of 24 hours per year of training sessions and drills as required to maintain the status of volunteer firefighter.
XXIII. "Year of firefighting service" means a 12-month period during which an active volunteer firefighter, call firefighter, or emergency medical technician participates in the fire service and satisfies the minimum requirements of participation established by the committee.