Legislators Retirem, Fire Polic50 ~'Ves f 13t~ ~reet
D~b~qu~, Iowa 52001-~86~
(Stg)
(319) 589~14g
March 1'i, 2002
VIA E-Mail and
1st Class Mail
mike_connolly@legis,state.ia.us
The Honorable Mike Connolly
Iowa State Senator
3458 Daniels
Dubuque, IA 52001
Re: Chapter 411 of the Municipal Fire and Police Retirement System of Iowa
Dear Senator Connolly:
I know there have been several amendments to the Municipal Fire and Police
Retirement System of Iowa (Chapter 411) presented during this session. I would urge
your support for any amendment resulting from Senate Study Bill 3066 which clarifies
- language in the current Chapter 411 regarding the rebuttable nature of the heart and
lung presumption.
It is important to realize that fire and police officers that have gone out on accidental
disability under the heart and lung presumption are assuming that their earni6gs are tax
exempt. This is only true per the IRS if the nature of the heart and lUng pres[~mption is
rebuttable. If it is not then th,e_ir disabi i~ payments are taxable. The existing language
n the Code is not the typical rebuttable language and is vague enough that !here have
been several court decisions ruling on both sides of the issue'regarding whetl ~er the
current law is a "rebuttable" or "not rebuttable" presumption. The easiest way to clear
this up is to modify the language in Chapter 411 to clarify that this is a rebutta 31e
presumption.
It is to the benefit of members, who have left active service under the heart ar d lung
presumption, to clarify whether their earnings are taxable or not. It is also to t 3e benefit
of Cities and the Retirement System to have the heart and lung presumptions as truly
rebuttable presumptions. During the previous legislative session a new emphasis was
placed on wellness for Police and Fire with the directive that the MFPRS Boar :1 develop
and prescribe a wellness program for member cities. I think we would all agree that
Se~wiee People Inte~ Responsibility Innovation Teamwort(
Senator Mike Connolly
March 11, 2002
Page 2
future costs to the system and member cities would be reduced if healthy life styles are
encouraged. We all recognize the need to minimize or prevent damage to lungs from
smoke inhalation at fire scones. For this very reason, most member cities have been
upgrading their protective gear for Firefighters to insure their safety and protection
against smoke inhalation and toxins released in extreme heat. It only makes sense that
we also not encourage smoking by providing a guaranteed accidental disability
presumption should they need to leave service due to lung disease caused by years of
smoking. Instead, we need to continue the emphasis on wellness and continue to
enhance the overall physical condition of firefighters providing improved safety and
reduced chance of injury and illnesses.
Please join us in support of clarifying language regarding the rebuttability of the heart
and lung presumption.
Sincerely,
Michael C. Van Milligen
City Manager
MCVM:pj
cc: Mayor Terry Duggan
Dubuque City Council
Tom Bredeweg, Executive Director, Iowa League of Cities
Barry Lindahl, Corporation Counsel
Cindy Steinhauser, Assistant City Manager
Pauline Joyco, Administrative Services Manager
The Honorable Mike Connolly
I~)wa State Senator
3458 Daniels
Dubuque, IA 52001
The Honorable Thomas Flynn
Iowa State Senator
21367 Girl Scout Road
Epworth, IA 52045
The Honorable Pam Jochum
Iowa State Representative
2368 Jackson
Dubuque, IA 52001
The Honorable Pat Murphy
Iowa State Representative
155 N. Grandview Avenue
Dubuque, IA 52001
The Honorable Robert Osterhaus
Iowa State Representative
216 Austin
Maquoketa, IA 52060
The Honorable Paul Scherrman
Iowa State Representative
P.O. Box 309
Farley, IA 52046