Category: Newsroom

As you prepare to file your taxes, below are a couple of options for obtaining your 2024 Form 1099-R tax information:

Available online beginning January 31, 2025

You may view and/or print a copy of your 1099-R tax form by logging into your MyLAFPP portal. See below for a tutorial on how to access MyLAFPP.

Mailed on January 31, 2025

If you prefer to wait for a hard copy of your 1099-R tax form, it will be mailed to your address on file via U.S. mail on January 31, 2025. Please allow up to 10 business days to receive your 1099-R by mail. If you have not received your 1099-R form by February 15, 2025, please contact the Accounting Section at (213) 279-3040, (844) 88-LAFPP ext. 3040, or via email at accounting@lafpp.com to request a copy.

FAQs

For questions, please contact the Retirement Services Section at (213) 279-3125 or (844) 88-LAFPP, ext. 3125 or by email at rs@lafpp.com.

As our City faces the ongoing challenges brought on by the devastating fires, we want to take a moment to extend our deepest gratitude to the brave first responders who are on the front lines, working tirelessly to protect our community. We also recognize the toll that such intense and sustained efforts may take, and we want to ensure that our members and their families have the support they need during these challenging times.

We want to assure you that our offices remain open and ready to assist you with all services. In addition, we’ve provided some resources below to assist in accessing support:

• Sign Up for LA City Emergency Alerts (https://emergency.lacity.gov/alerts/notifyla)
• LA County Emergency (https://lacounty.gov/emergency/ )
• FEMA (https://www.usa.gov/disaster-assistance)
• Wildfire Updates & Evacuation Orders (https://lafd.org/news/palisades-fire-0)
• LA Wildfire Recovery Resources 2025 (https://emergency.lacity.gov/recovery)
• Report & Track Power Outages (https://www.ladwp.com/outages)
• Request City Services (https://myla311.lacity.org/)
• Deferred Compensation: How to Access Support and Financial Relief (https://la457.com/participant-blog/2025/1/10/how-to-access-support-and-financial-relief-if-youre-impacted-by-the-los-angeles-wildfires)

Thank you once again for everything you do. Stay safe!

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Important Update from the City’s ITA Information Security Office

Phishing Scams Targeting Wildfire Victims

The California Cybersecurity Integration Center (CAL-CSIC) has issued a warning about phishing scams exploiting the current Southern California wildfires. Be extremely cautious of emails, texts, or social media posts related to wildfire relief, donations, or recovery efforts. Do not click on any links or open any attachments in emails or messages unless you are absolutely certain of their source.

How to protect yourself from these scams: Be wary of urgent or alarming messages that try to pressure you into taking immediate action. Do not click on links contained in any email or text message related to the Southern California wildfires. Instead, manually visit the organization’s website. Be cautious of misspelled URLs or unusual domain extensions. Avoid making charitable donations using cash. Instead, use traceable/legitimate services. Trust your instincts: if something seems suspicious or too good to be true, it likely is. Do not let cybercriminals take advantage! 

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Ways to Donate

• Los Angeles Fire Department Foundation (https://supportlafd.org/)
• Los Angeles Firemen’s Relief Association (https://www.lafra.org/)
• United Firefighters of Los Angeles City (https://uflac.org/2025fires/)
• The Salvation Army (https://www.salvationarmyusa.org/usn/wildfire-relief/)
• American Red Cross (https://www.redcross.org/)
• Los Angeles Regional Food Bank (https://www.lafoodbank.org/)

*Please note these donation pages and resources are not sponsored by the LAFPP but rather by independent resources*

This season, we extend our warmest holiday wishes to our members from LAPD, LAFD, Harbor, and Airport and their families who have dedicated their lives to ensuring the safety of our City. The holidays are a time for reminiscing and creating new memories with our loved ones. 

May this festive season bring you and your family moments of joy, love, laughter, and togetherness. 

In observance of the holiday, our offices will be closed Wednesday, December 25, 2024. We will resume normal business hours on Thursday, December 26, 2024.

For account information, please log in to MyLAFPP. MyLAFPP is the designated online portal where Active/DROP and Retired members and their beneficiaries have 24-hour access to personalized pension benefit information and services. You may view and/or update the following:

• Summary of Personal Information
• Retirement/DROP Estimates
• View and Update Beneficiary Information
• Monthly Benefit Information
• Monthly Pension Statements
• Tax Withholdings
• Address Change
• And More!

From the Los Angeles Fire and Police Pensions family to yours, Happy Holidays! 

SPECIAL NOTICE: This article only applies to eligible retired members of Los Angeles Fire and Police Pensions and respective Qualified Surviving Spouses/Domestic Partners.

The Centers for Medicare and Medicaid Services (CMS) has announced the new standard Medicare Part B monthly premium for 2025 is $185.00. However, some pensioners may pay less than this amount, as CMS does not increase a Medicare Part B participant’s premium by more than the dollar increase of their Social Security cost of living adjustment.  This is known as the “Hold Harmless Rule” and applies to all participants who have their Medicare Part B premium deducted directly from their Social Security check and who do not pay Income Related Monthly Adjustment Amounts, or IRMAAs.

• If you are a new Medicare Part B enrollee in 2025, you will be reimbursed the standard monthly premium of $185.00 and do not need to provide additional documentation to LAFPP.      
• If you began receiving the Medicare Part B premium reimbursement prior to 2025, LAFPP will notify you by email or mail with instructions on how to update your Part B premium amount on record.   

To update your Part B reimbursement for the 2025 calendar year: 

Please submit a copy of:

• The first page of your Social Security New Benefit Amount statement for 2025; or
• Your next Medicare monthly or quarterly billing statement (if you do not receive Social Security benefits)

To update your Part B reimbursement for premiums paid during the 2024 calendar year: 

Please submit a copy of your:

• Social Security Form 1099 for 2024; or
• Your first Medicare monthly or quarterly billing statement for 2024

Please redact any birthdate or SSN information and send all documents to LAFPP’s Medical and Dental Benefits Section via:

• MyLAFPP Member Portal; For more information visit: lafpp.lacity.gov/mylafpp-sso
• Email to: mdb@lafpp.com;
• Fax to: (213) 628-7782; or
• Mail to: Department of Fire and Police Pensions, Attn: Medical & Dental Benefits, 701 E. 3rd Street, Suite 200, Los Angeles, CA 90013

Due to the anticipated high volume of submissions, it may take approximately three months to process your Part B documentation and update your reimbursement amount on your LAFPP pension payment.

As a reminder, Part B reimbursement only applies to Retired Members or Qualified Survivors who are eligible for an LAFPP health subsidy and are enrolled in both Medicare Parts A and B. Any additional Part B penalties or fees charged by CMS are not eligible for reimbursement.

Frequently Asked Questions

1. How do I know if I am eligible for Part B reimbursement?

You must be a retired member or qualified survivor who is receiving a pension and is eligible for a health subsidy, and enrolled in both Medicare Parts A and B.

2. What document do I need to submit to receive my correct Part B reimbursement amount?

You must submit a copy of your Social Security benefits verification statement (your “New Benefit Amount”) or a copy of a 2025 Centers for Medicare and Medicaid Services (CMS) billing statement.         

3. My spouse (non-LAFPP member) is currently enrolled in Medicare Parts A and B.  Does he/she need to submit Medicare Part B premium documentation?

No.  Only the retired member or Qualified Survivor enrolled in Parts A and B is eligible for Medicare Part B premium reimbursement. 

4. I received a letter stating that I pay a higher Part B premium based on my income level (Income-Related Monthly Adjustment Amount – “IRMAA”). May I submit this letter as proof of my Part B premium?

Yes.  You may submit a copy of the first page of your IRMAA letter if it contains your name, address and 2025 monthly Medicare Part B premium deduction.  LAFPP does not reimburse IRMAA fees, so your Part B reimbursement will not exceed the 2025 standard monthly premium of $185.00.  

5. I receive a monthly Social Security payment, but I did not receive/cannot locate my “New Benefit Amount” Statement from Social Security.  What should I do?

You may call or visit your local Social Security Administration (SSA) office. You may also access proof of your 2025 Medicare Part B basic premium online at the SSA website: www.ssa.gov/myaccount. You may be required to create or register your SSA account. Please note that once you have an online account, your SSA notifications will be emailed to you.

6. When do I need to provide LAFPP documentation of my Part B Premium?

You may submit your documentation as soon as it is available and receive a retroactive reimbursement for up to twelve (12) pension roll months from the date your submission is received. 

If you have additional questions about your Medicare Part B reimbursement, please contact the Medical and Dental Benefits Section at (213) 279-3115, toll free at (844) 88-LAFPP ext. 3115, or via email to mdb@lafpp.com. 

ACTIVE & DROP MEMBERS ONLY – The City has successfully transitioned to the new Human Resources and Payroll (HRP) system, known as Workday. Below are a few reminders for our members:

Review Your Paystubs

We highly encourage all members to take the time to review your paystub beginning with Pay Period 27 (June 16 – 29), which is now accessible in Workday. We recommend members compare paystubs both before AND after the Workday transition to ensure pension contribution deductions (including any additional voluntary deductions for service purchase contracts or retiree health contributions) are not disrupted. 

You can view step-by-step instructions on how to view your paystubs in Workday by visiting ITA’s HRP JobAid.

Possible Discrepancies

Some members have already reported seeing potential discrepancies in their paystubs. As with any new system, there is always a possibility that issues may occur during the transition period. Errors and/or differences in your pay and/or deductions may be caused by:

• User error – This may result from errors in data entry, submission and approval of time and absences within the appropriate pay period.
• Poor data quality – Missing information or inaccurate time.
• City policy or processes not configured in the same manner – This may arise from a difference in configuration between Workday and PaySr (the City’s legacy payroll system).
• System Differences – Differences may arise from PaySr and Workday having different methodologies, which include how bonuses are prioritized. Net pay may be different by up to $2.
• Programming Errors – Certain members may be overpaid or underpaid due to programming errors in Workday.  If you think you may have been overpaid or underpaid, please contact your department’s payroll.  Departmental payroll phone numbers are provided at the end of this article.

Familiarize yourself with LAFPP-related payroll codes and deductions:

PAYROLL CODE	DESCRIPTION
03	Regular contributions
03F	Voluntary deductions for public service purchase contracts
03C	Voluntary deductions for purchases of Academy or Drill Tower training, or Workers’ Compensation period
03R or 03U	Voluntary retiree health contributions

Possible Service Impacts

We want you to be aware of the possibility of delays in processing retirements, DROP Entries, purchases of service, DROP Exits and other transactions between mid-June and the end of summer. Please understand that delays may occur during this period as we adapt to the new system and its related processes due to LAFPP’s reliance on the data/information in the City’s payroll system to process benefit-related transactions.

Our priority remains to provide you with the best service possible, and we appreciate your understanding and patience during this time. Members will still be able to retire and enter/exit DROP during this period, but these DROP and retirement calculations may take longer to process and/or there may be a need for revisions at a later date should we encounter any issues with the data that has been transferred from the City’s legacy payroll system (PaySR) to the new Workday system.

Who to Contact:

1. If you have any questions about earnings and non-pension related deductions, please contact your HRP Change Champions or department Payroll representatives:
   -Police payroll: (213) 978-6650
   -Fire payroll: (213) 978-3440
   -Port Police payroll: (310) 732-3739
   -Airport Police payroll: (424) 646-7772
2. For discrepancies on pension-related contribution deductions, please contact Active Member Services at (213) 279-3140 or by email at amssection@lafpp.com.
3. For discrepancies with Deferred Compensation contributions, please visit HRP — City of Los Angeles Deferred Compensation Plan (la457.com)

Thank you for your continued trust and support during this time.

Related article: https://lafpp.lacity.gov/human-resources-and-payroll-hrp-project

NOTICE: MyLAFPP will undergo scheduled upgrade beginning on August 6th. During this period, you may experience temporary disruptions. We apologize for any inconvenience and appreciate your understanding. For immediate assistance please visit Contact Us.

• Existing Users – Password Update Required
  
  If you are an existing MyLAFPP user, your password will no longer be valid and will need to be updated after the upgrade rollout. To experience a smoother transition, please ensure you know your current username.
  
  If you do not recall your username, you can retrieve it by clicking on “Forgot Username” and following the prompts. See step-by-step instructions on our MyLAFPP Helpdesk.

• Updated Password Requirements
  
  Passwords will be case sensitive, require at least 12 characters, and must contain a number, a lowercase letter, a uppercase letter, and a special character.

• Updated Multi-Factor Authentication
  
  Upon logging into MyLAFPP, you will be required to enable Multi-Factor Authentication (MFA) using either your email, an authenticator app, or mobile text message (message and data rates may apply).  After every valid login, the system will initiate the two-step verification process using the MFA you selected (email, app, or mobile text message). The use of MFA can help to prevent unauthorized MyLAFPP account access if your password has been compromised.

• Secure Messaging Functionality
  
  After the upgrade, you will be able to send secure messages and attachments directly to LAFPP. Additional functionality will be made available after the transition.

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Check your email for important updates and instructions. Not yet registered to MyLAFPP? Visit our HelpDesk for instructions on how to register.

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The new approved amount for the maximum non-Medicare health subsidy is $2,241.39 per month, effective July 1, 2024.

On May 2, 2024, the Board of Fire and Police Pension Commissioners approved a 3.3% increase to the maximum non-Medicare health subsidy.  With this increase, many retired members under age 65 will experience lower out-of-pocket costs.

The new maximum subsidy will fully subsidize all LAFRA, LAPRA, or UFLAC single-party and two-party non-Medicare plan premiums, as well as some family plan coverage levels, for retired members with a non-frozen subsidy and at least 25 years of service.

Each year, the Board has the authority to increase the non-Medicare subsidy by up to the lesser of 7% or the actuarial medical trend rate for the upcoming fiscal year. The non-Medicare actuarial medical trend rate applicable to fiscal year 2024-2025 is 7.25%.

The actuarial medical trend rate is an actuarial assumption that is determined annually by the Board in consultation with their actuary. It is one of several assumptions used to determine the long-term liabilities for the annual retiree health valuation.

How did the Board determine the non-Medicare health subsidy increase?

On May 2, 2024, the Board of Fire and Police Pension Commissioners approved a new policy with a formula to determine the annual non-Medicare health subsidy increases. The formula for the maximum non-Medicare Health Subsidy, which was developed with input from Los Angeles Firemen’s Relief Association (LAFRA), Los Angeles Police Protective League (LAPPL), Los Angeles Police Relief Association (LAPRA), and United Firefighters of Los Angeles City (UFLAC), will determine future increases as the lesser of:

1. The average of the annual increase in the Los Angeles Medical Care Index published by the U.S. Bureau of Labor Statistics as of the previous December and 7%; or
2. The maximum allowable increase to the Non-Medicare Health Subsidy pursuant to Los Angeles Administrative Code Section 4.1154(e).

Based on this data, the Board approved a 3.3% increase to the maximum non-Medicare health subsidy.

Do I qualify to receive the non-Medicare subsidy?

The actual increase in subsidy benefit per member is dependent upon eligibility and the retiree’s respective health plan premium. The approved increase to the maximum non-Medicare subsidy provides fully subsidized single- and two-party coverage for all eligible retired members with 25+ years of service. Qualified survivors who are under the age of 65 and pensioners who are enrolled in a Board-approved HMO or PPO single-party Medicare health plan are not impacted by the maximum non-Medicare subsidy increase.

Where can I get more information?

If you have questions or need more information regarding the non-Medicare Health Subsidy increase, please contact the Medical & Dental Benefits section by calling (213) 279-3115 or toll-free at (844) 88-LAFPP, Monday-Friday from 7:30 a.m. to 4:30 p.m. (PDT), excluding weekends and City holidays. You can also reach us by email at mdb@lafpp.com.

Related Articles:

Health Insurance Subsidy for Members

Health Subsidies and Medicare Requirements

The new approved amount for the maximum non-Medicare health subsidy is $2,398.29 per month, effective July 1, 2025.

On February 6, 2025, the Board of Fire and Police Pension Commissioners approved a 7% increase to the maximum non-Medicare health subsidy.  With this increase, many retired members under age 65 will experience lower out-of-pocket costs.

The new maximum subsidy will fully subsidize all LAFRA, LAPRA, or UFLAC single-party and two-party non-Medicare plan premiums, as well as some family plan coverage levels, for retired members with a non-frozen subsidy and at least 25 years of service.

Each year, the Board has the authority to increase the non-Medicare subsidy by up to the lesser of 7% or the actuarial medical trend rate for the upcoming fiscal year. The non-Medicare actuarial medical trend rate applicable to fiscal year 2025-2026 is 7%.

The actuarial medical trend rate is an actuarial assumption that is determined annually by the Board in consultation with their actuary. It is one of several assumptions used to determine the long-term liabilities for the annual retiree health valuation.

How did the Board determine the non-Medicare health subsidy increase?

On May 2, 2024, the Board of Fire and Police Pension Commissioners approved a new policy with a formula to determine the annual non-Medicare health subsidy increases. The formula for the maximum non-Medicare Health Subsidy, which was developed with input from Los Angeles Firemen’s Relief Association (LAFRA), Los Angeles Police Protective League (LAPPL), Los Angeles Police Relief Association (LAPRA), and United Firefighters of Los Angeles City (UFLAC), will determine future increases as the lesser of:

1. The average of the annual increase in the Los Angeles Medical Care Index published by the U.S. Bureau of Labor Statistics as of the previous December and 7%; or
2. The maximum allowable increase to the Non-Medicare Health Subsidy pursuant to Los Angeles Administrative Code Section 4.1154(e).

Based on this data, the Board approved a 7% increase to the maximum non-Medicare health subsidy.

Do I qualify to receive the non-Medicare subsidy?

The actual increase in subsidy benefit per member is dependent upon eligibility and the retiree’s respective health plan premium. The approved increase to the maximum non-Medicare subsidy provides fully subsidized single- and two-party coverage for all eligible retired members with 25+ years of service. Qualified survivors who are under the age of 65 and pensioners who are enrolled in a Board-approved HMO or PPO single-party Medicare health plan are not impacted by the maximum non-Medicare subsidy increase.

Where can I get more information?

If you have questions or need more information regarding the non-Medicare Health Subsidy increase, please contact the Medical & Dental Benefits section by calling (213) 279-3115 or toll-free at (844) 88-LAFPP, Monday-Friday from 7:30 a.m. to 4:30 p.m. (PDT), excluding weekends and City holidays. You can also reach us by email at mdb@lafpp.com.

Related Articles:

Health Insurance Subsidy for Members

Health Subsidies and Medicare Requirements

Help shape the future of LAFPP!

As part of our Strategic Plan goal, LAFPP is conducting a series of surveys to gather ideas on possible improvements to enhance the LAFPP member experience. 

Please take a few moments to complete a 5-minute survey to rate our services and how well you understand your pension benefits. Thank you for taking your time to provide us with your input and feedback.

All Members / Survivors

Active Members

Recent Retirees / DROP Entrants