Information Type: FAQs

Pension Savings Plan Contributions

What is the Pension Savings Plan?

The City of Los Angeles Pension Savings Plan (PSP) is the City’s retirement savings plan for part-time, temporary, or seasonal employees. The Pension Savings Plan is administered by the City’s Personnel Department, which has contracted with MissionSquare Retirement to provide administrative and investment services.

Who gets a Pension Savings Plan?

Participation in this Plan is mandatory for those employees who are not eligible to participate in one of the City’s three retirement/pension programs.  If you were in the Drill Tower or Police Academy training in 1994 to the present, you made mandatory contributions. 

Am I still contributing to the Pension Savings Plan?

Once you convert to full-time status, the contributions to the Pension Savings Plan cease. For a Police member this is when you graduate from the Police Academy or Drill Tower for a Fire member. Upon your graduation, you became a member of the LAFPP System.

How is it different from LAFPP and Deferred Compensation?

Los Angeles Fire & Police Pensions (LAFPP) is a defined benefit retirement plan for full-time sworn employees. The City of Los Angeles Deferred Compensation Plan is a supplementary retirement savings plan.

How can I check if I have an account?

If you are currently or were previously a part-time, temporary, or seasonal employee and believe you have a balance in the Pension Savings Plan, you can access your account here or by contacting MissionSquare at 1-800-669-7400. If you do not know your account information, please contact MissionSquare.

What can I do if I have a Pension Savings Plan account?

Once you convert to full-time status or separate form City employment, you may elect one of two options regarding the balance:

  1. Enroll in the City’s Deferred Compensation Plan (457 plan) to continue contributing to a tax-deferred plan and transfer all the money from your Pension Savings Plan account to the Deferred Compensation Plan, or
  2. Leave the funds in your Pension Savings Plan account until you separate from City service. The funds earn an interest-bearing rate at about 2% per year.

Who can I call for more information?

For additional information on the Pension Savings Plan, contact the City’s Personnel Department, Employee Benefits section (833) 452-9355 or visit their website at Employee Benefits (lacity.gov).

For questions regarding your Pension Savings Plan, contact Mission Square at (800) 669-7400.

For Deferred Compensation information, please visit their website at Pension Savings Plan — City of Los Angeles Deferred Compensation Plan (la457.com).

Historical Cost Of Living Adjustments

EFFECTIVE DATETIERS 1 & 2TIERS 3 & 4TIERS 5 & 6BANK – TIERS 5 & 6
July 120253.10%3.00%3.00%0.10%
July 120243.40%3.00%3.00%0.40%
July 120235.10%3.00%3.00%2.10%
July 120227.40%3.00%3.00%4.40%
July 120211.00%1.00%1.00%0.00%
July 120203.40%3.00%3.00%0.40%
July 120192.50%2.50%2.50%0.00%
July 120183.60%3.00%3.00%0.60%
July 120172.70%2.70%2.70%0.00%
July 120162.40%2.40%2.40%0.00%
July 120150.10%0.10%0.10%0.00%
July 120140.50%0.50%0.50%0.00%
July 120132.20%2.20%2.20%0.00%
July 120122.10%2.10%2.10%0.00%
July 120112.30%2.30%2.30%0.00%
July 120101.40%1.40%1.40%0.00%
July 120090.00%0.00%0.00%0.00%
July 120083.10%3.00%3.00%0.10%
July 120073.50%3.00%3.00%0.50%
July 120065.10%3.00%3.00%2.10%
July 120053.80%3.00%3.00%0.80%
July 120041.90%1.90%1.90%0.00%
July 120033.60%3.00%3.00%0.60%
July 120022.70%2.70%2.70%0.00%
July 120013.60%3.00%N/AN/A
July 120002.90%2.90%N/AN/A
July 119992.20%2.20%N/AN/A
July 119981.20%1.20%N/AN/A
July 119971.90%1.90%N/AN/A
July 119961.10%1.10%N/AN/A
July 119951.50%1.50%N/AN/A
July 119941.50%1.50%N/AN/A
July 119933.50%3.00%N/AN/A
July 119923.60%3.00%N/AN/A
July 119914.70%3.00%N/AN/A
January 11991N/A3.35%N/AN/A
July 119906.50%3.00%N/AN/A
July 119894.80%3.00%N/AN/A
July 119884.40%3.00%N/AN/A
January 11988N/A1.65%N/AN/A
July 119873.70%3.00%N/AN/A
July 119864.00%3.00%N/AN/A
July 119854.60%3.00%N/AN/A
July 119844.70%3.00%N/AN/A
July 119830.50%0.50%N/AN/A
July 119829.10%3.00%N/AN/A
July 1198110.10%N/AN/AN/A
July 1198017.70%N/AN/AN/A
July 119798.30%N/AN/AN/A
July 119785.40%N/AN/AN/A
July 119777.60%N/AN/AN/A
July 119767.60%N/AN/AN/A
July 1197511.70%N/AN/AN/A
July 119748.50%N/AN/AN/A
July 119734.24%N/AN/AN/A
July 119723.58%N/AN/AN/A
July 119713.88%N/AN/AN/A
July 119703.00%N/AN/AN/A
July 119693.00%N/AN/AN/A
July 119683.00%N/AN/AN/A
July 119672.03%N/AN/AN/A

Health Subsidies and Medicare Requirements

How do I qualify for a subsidy if I am a surviving spouse/domestic partner?

If you are currently receiving a qualified surviving spouse/domestic partner pension payment from us, you are eligible for a health subsidy if you meet the following qualifications:

  • You were married to the member at least one year prior to their retirement or married to a member who died prior to retirement.
  • You must be in a Board-approved health plan (one offered by Fire Relief, Police Relief, UFLAC or Fire & Police Pensions) or participate in the Health Insurance Premium Reimbursement Program.
  • Your spouse/domestic partner must have had at least 10 years of service.
  • Your spouse/domestic partner must have been receiving, or been eligible to receive, a health subsidy at the time of death; or, you will be eligible when your spouse/domestic partner would have been 55 years old.

    Note: If you receive a survivor benefit due to a purchase made by the member under the Survivor Benefit Purchase Program for Retirees, you are not eligible for a health subsidy.

Will the subsidy cover my dental plan?

The health subsidy cannot be used to cover your dental plan.

Does it matter what type of pension my spouse/domestic partner had?

The type of pension does not matter. As long as the above requirements are met, you will be eligible for a health benefit. However, if your spouse/domestic partner died on active duty as a result of their duties as a police officer or firefighter, the City’s Personnel Department will administer your health subsidy/plan. Additional information on this program can be obtained by calling the Personnel Department’s Employee Benefits Section at (213) 978-1655.

Are my dependents entitled to a subsidy?

The dependents of a surviving spouse/domestic partner are not entitled to a health subsidy. The health subsidy for a surviving spouse/domestic partner may only be used to pay for the single-party health premium of the surviving spouse/domestic partner. However, you may enroll dependents under your plan.

I started receiving a surviving spouse pension many years ago. Do I qualify for a health subsidy?

You qualify for this benefit if you meet the conditions specified above under the question “How do I qualify?”

Whom should I contact if I have other questions about my survivor’s health subsidy?

If you have more questions, please contact the Medical and Dental Section at (844) 88-LAFPP (52377) or pensions@lafpp.com.

Do I have to apply for a surviving spouse/domestic partner benefit?

You do not have to apply for this benefit. Our computer system is programmed to provide it to any qualified surviving spouse/qualified domestic partner.

My spouse/domestic partner is currently getting a pension. If my spouse/domestic partner predeceases me, will I be eligible for a health subsidy?

If you qualify for a survivor pension upon your spouse/domestic partner’s death, you may also qualify for a health subsidy .Here are the qualifications for survivor pensions for spouses/domestic partners:

1. Service Pension – if your spouse/domestic partner is on a service pension, to qualify for a survivor pension you must be married to or be the qualified domestic partner of the member for at least one year prior to the date of retirement and on the date of death.

2. Service-Connected Disability Pension – you must be married to or be the qualified domestic partner of the member on the date of the pension and on the date of death.

3. Service-Connected Death – you must be married to or be the qualified domestic partner of the member on the date of death. (If your spouse/domestic partner were to die on active duty as a result of their duties as a police officer or firefighter, the City’s Personnel Department will administer your health subsidy/plan. Additional information on this program can be obtained by calling the Personnel Department’s Employee Benefits Section at (213) 978-1655.)

4. Nonservice-Connected Death and Nonservice-Connected Disability Pension – you must be married to or be the qualified domestic partner of the member at least one year prior to the date of the pension and on the date of death. The member must also have had at least 5 years of service. (Note that the member must have at least 10 years of service for the member or the survivor to qualify for a health subsidy.)

Where can I get information about the plans available to me?

Information can be obtained from the following health plan sponsors:

What is the amount of my health subsidy?

Information can be found here.

Do I have to do anything when I reach age 65?

 In order to continue receiving your subsidy, you are required to enroll in Medicare to the full extent you are entitled. Three months before you reach age 65, we will send you information on signing up for Medicare. You may also receive information from your plan administrator, health plan and/or the Department of Health and Human Services/Social Security.If you are entitled to both Parts A & B of Medicare, you must enroll in both. If you are only entitled to Part B, you are not required to purchase Part A; however, you must enroll in Part B to receive a health subsidy. If you do not sign up for Medicare to the extent of your eligibility by your 65th birthday, you will not receive a City health subsidy. If you become eligible for Medicare before turning age 65, you must notify Los Angeles Fire and Police Pensions at (844) 885-2377 ext. 93115.Note that if you are late signing up for Medicare Part B there are significant lifetime penalties. For additional information on Medicare, go to their Web site at www.medicare.gov or contact Social Security at (800) 772-1213.

Is the Medicare Part B reimbursement available as well?

If you qualify for the health subsidy and are in a Medicare A & B plan, you will also receive a reimbursement for the standard Part B premium. This reimbursement will  be included in your monthly pension payment.

Am I required to enroll in Medicare Part D?

LAFPP does not require members to enroll in Medicare Part D. However, enrolling and assigning your Part D benefits to your Board-approved plan will result in lower premiums. If you choose to enroll but do not assign your Part D benefits to your Board-approved plan, your subsidy will be capped at the lower premium that incorporates Part D enrollment. Please contact your health plan sponsor to find out if you are required to enroll in Medicare Part D:

What happens if I am not in a Board-approved plan?

To receive the health subsidy, you must be in a Board-approved plan. If you are not, you will not receive a subsidy. If you are outside of California or are unable to enroll in a Board-approved HMO plan, you may qualify to participate in the Health Insurance Premium Reimbursement Program (HIPR) and receive a subsidy.

General Information

Who qualifies as a survivor to receive a pension?

Qualified Spouse – must be legally married to the member at the time of death and meet one of the following requirements:

  • For a service-connected death, must be married as of the member’s death; or
  • For a nonservice-connected death, must be married to the member at least one year prior to the member’s retirement.

Qualified Domestic Partner – must be registered as a Domestic Partner with LAFPP (or the State of California) and meet one of the following requirements:

  • For a service-connected death, must be declared/certified as of the member’s death; or
  • For a nonservice-connected death, must be declared/certified at least one year prior to the member’s retirement.

Qualified Minor Child – He/She is the child or adopted child of the member, not married and under the age of 18 (or 22 if in school full time).

Qualified Dependent Child – He/She is the child or adopted child of the member and declared disabled from earning a living prior to age 21. If the disability ends, the pension ceases.

Qualified Dependent Parents -He/She is the natural parent of the member and at least one-half of his/her necessary living expenses have been covered by the member for a least one year prior to the members death. Parent receives the benefit until he/she is able to afford his/her living expenses without the Survivor Pension. 

Is a survivor pension lifelong?

Qualified Spouse/Domestic Partner have a lifelong pension. Qualified Minor Children will receive the survivor pension until they reach the age of 18 (or 22 if they are full-time students). Qualified Dependent Child will receive the survivor pension until if/when the disability ends. Qualified Dependent Parent will receive a survivor pension until if/when the member’s parent can afford his/her own expenses without the survivor pension.

What if I’m a Qualified Spouse/Domestic Partner and have Qualified Children with the Member?

Benefits for Qualified Children are paid in addition to benefits paid to a Qualified Spouse/Domestic Partner.

1 child – an additional 25% of the Qualified Spouse/Domestic Partner Benefit
2 children – an additional 40% of the Qualified Spouse/Domestic Partner Benefit
3 or more children – an additional 50% of the Qualified Spouse/Domestic Partner benefit​

Note: Total benefit paid to the Qualified Spouse/Domestic Partner and Qualified Children may not exceed 100% of the member’s pension base, plus applicable COLA.

Will my stepchild(ren) qualify as a Qualified Child(ren)?

Stepchild(ren) will only qualify as a Qualified Child(ren) if the member adopts the stepchild(ren).

Questions? Please contact the Retirement Services Section.

Form W-4P for Federal Tax Withholding

GENERAL

Why did the IRS change the Form W-4P?

Prior to the updates, the old Form W-4P was used to withhold federal tax from both periodic payments (e.g., monthly pension payments) and nonperiodic payments (e.g., DROP lump sum payments). The IRS redesigned the Form W-4P and created a new Form W-4R to simplify withholding, make tax withholding more accurate, and to be consistent with the recent federal tax law changes.

​Why can’t I enter the number of allowances on the Form W-4P?

The IRS removed the option to enter allowances to be consistent with current tax law.  Instead, Form W-4P considers information that affects your taxable income.  Note however that the form to elect California state tax withholding has not changed and still allows you to enter a number of allowances.

​I am satisfied with my current tax withholdings. Do I have to submit a new form?

If you do not wish to change your federal and/or California state tax withholding, LAFPP will continue to withhold taxes according to the elections we have on file for you until you submit new elections.

​What happens if I do not submit my tax withholding elections?

Beginning January 1, 2023, if there are no tax withholding instructions on file for you, LAFPP is required to withhold federal tax from your taxable monthly pension payment based on a filing status of Single with no adjustments.In addition, if you are a resident of California, LAFPP is required to withhold California state tax from your taxable monthly pension payment based on a filing status of Married and three allowances.

​What if I do not want taxes withheld from my pension payment?

If you are receiving a taxable pension payment and do not want federal tax withheld, you can write “No Withholding” in the space below Step 4 and complete Steps 1(a), 1(b), and 5 only on the IRS Form W-4P.  For MyLAFPP submissions, you can check the “No Withholding” box below Step 4 and complete Step 5 only in the “Federal Tax Instructions” section.If you are a California resident receiving a taxable pension payment and do not want California state tax withheld, you can select Option 1 on the LAFPP California Income Tax Withholding Form. Be sure to complete the personal information section and sign and date the form. For MyLAFPP submissions, you can select the “No Withholding” option from the “Tax Calculation Method” drop down menu in the “State Tax Instructions” section.

​How can I update my tax withholding elections?

You may submit your tax withholding elections electronically by logging into MyLAFPP or you can submit the appropriate tax withholding paper form(s) to LAFPP:

  • Federal Tax Withholding: Please submit a completed and signed Form W-4P. The form is available for download from the IRS website at www.irs.gov/pub/irs-pdf/fw4p.pdf.
  • California State Tax Withholding: Please submit a completed and signed LAFPP California State Income Tax Withholding Form.  The form is available for download from the LAFPP website here.

Submissions received after the 15th of the month will become effective the following month.

​How do I complete the new Form W-4P?

Please see the “General Instructions” section of Form W-4P for information on how to complete the form.

​I’m not sure how much should be withheld for taxes each month. Can you assist me with filling out the Form W-4P?

LAFPP cannot offer tax or legal advice. The Form W-4P contains a “General Instructions” section to assist you with completing the form. For further assistance, we encourage you to contact the taxing agency or your tax advisor.

MEMBERS RETIRING OR EXITING DROP

​I am retiring on a Service Pension or exiting DROP on or before January 31, 2023.  What form should I complete to have federal taxes withheld from my monthly pension payment?

Complete and submit the tax withholding forms provided to you by the DROP/Service Pensions Section. Please contact the DROP/Service Pensions Section for more details by email at dropsp@lafpp.com, or by phone at (213) 279-3100 or toll-free at (844) 88-LAFPP (52377).

​If I do not submit a tax withholding form, how will my federal tax withholding be calculated for my monthly pension payment? How will my DROP payment be taxed?

If you do not submit the required tax withholding form(s), LAFPP is required to withhold federal tax from your taxable monthly pension payment based on a filing status of Single with no adjustments.  Your entire DROP account balance will also be subject to a mandatory 20% federal tax withholding.In addition, if you are a resident of California, LAFPP is required to withhold California state tax from your monthly pension payment based on a filing status of Married with three allowances. There is no requirement to withhold California state tax from your DROP account balance.

Tax Form 1099-R

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

Available online beginning January 31 on MyLAFPP

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

Mailed to all members on January 31 via USPS

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 31st. 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, 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.

Frequently Asked Questions

Help with MyLAFPP

First time logging in:

If this is your first time accessing your MyLAFPP member portal, you will be required to register for a MyLAFPP account. To do so, a temporary one-time Personal Information Number (PIN) is required.  To request a PIN, please follow the “Register to MyLAFPP” guide for step-by-step instructions.

I forgot my username/I need help with my username:

For security purposes, staff does not have access to your username. Your username can be retrieved and sent to your email by verifying your information and answering your security question. Visit our “How Do I Recover My Username” page for step-by-step instructions.

I forgot my password/I need help with my password:

For security purposes, staff does not have access to your password. A temporary password can be sent to your email by verifying your information and answering your security question. Visit our “How Do I Reset My Password” page for step-by-step instructions.

How to download your 1099-R:

Please Note: 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. Please allow up to 10 business days to receive your 1099-R by mail.

Important: In order to access your information, you must first register to the MyLAFPP member portal. Please refer to the MyLAFPP Helpdesk on how to register and other helpful self-service “How-to’s.”

STEP 1: Log in to MyLAFPP. Enter your username and password, then click Log In.

Important: Usernames and Passwords are case sensitive.

STEP 2: Click on “Forms & Correspondence”

STEP 3: Click “Statements”

STEP 4: Click “Document” to Open or Download Your Form 1099R

Contact Us

If you require further assistance, please contact the Retirement Services Section at (213) 279-3125 or (844) 88-LAFPP ext. 3125, Monday-Friday from 7:30 a.m. to 4:30 p.m. (PDT), excluding weekends and City Holidays.

Information about Form 1099-R

Why did I receive more than one 1099 Form?

Some members may receive more than one 1099-R tax form in a year. Here are some of the possible reasons:

  • You exited DROP and received the proceeds of your DROP account via a rollover, a lump-sum cash distribution, and received at least one monthly pension check in the same year. In this case you would receive a total of three Forms 1099-R: One Form 1099-R for the DROP rollover (Distribution Code G), one Form 1099-R for the DROP lump-sum (Distribution Code 2), and one Form 1099-R for monthly pension payments (also Distribution Code 2).
  • You have a non-tax dependent covered on your LAFPP-subsidized health insurance plan (e.g., domestic partner or child of a domestic partner). This 1099-R would have a Distribution Code 9.
  • Your IRS tax distribution code changed during the year (i.e., the member turns age 59 ½ in the tax year). You would receive two Forms 1099-R, one for when you were under 59 ½ years old (Distribution Code 2) and another for the payments received after age 59 ½ years old (Distribution Code 7).
  • You received pension payments based on your City service and from a qualified domestic relations order (QDRO) (Distribution Code 2) or as a beneficiary (Distribution Code 4).

Reminder: if you were an active employee at any time during 2024, you will also receive a W-2 tax form from the City of Los Angeles.

What does each box represent in the 1099-R?

Why does my 1099-R Taxable Amount (Box 2a) not equal the total amount on my pension statement?

You should be comparing the total in your December pension statement to box 1 of your 1099-R. Box 1 reflects the income received in tax year 2024. Box 2a is the taxable portion of your income received. Some or all of your income may not have been taxable, which is why box 1 and box 2a may be different. Box 2a may not be equal to the total amount in your pension statement, because you may have:

  • Received more than one 1099-R form (to cover various benefits)
  • Made post-tax contributions as an Active employee and therefore a portion of your pension is non-taxable (“basis recovery”)
  • Had a Workers’ Compensation deduction (which reduces your taxable amount)
  • A non-taxable pension

Other Information

How do I change my address?

Your form was mailed to the address on file with LAFPP. Updates to your address can be made through MyLAFPP. View our step-by-step guide on “How to Update Mailing Address” online.

If you are unable to update electronically, please download and fill out the Change of Address Form located on our website under Retired Member Forms. Please contact the Retirement Services Section at (213) 279-3125 or email rs@lafpp.com for assistance.

How do I make changes to my tax withholding elections?

Make them electronically through the MyLAFPP portal! You can make changes in 6 easy steps:

  1. Access MyLAFPP
  2. Click Retiree Benefits 
  3. Click Tax Withholding 
  4. Click Update Pension Tax Withholding Instructions
  5. Fill in all the information, even if you are only changing either Federal or State of California withholdings.
  6. Click Submit

Click here to view screenshots of step-by-step instructions above.

If you prefer to fill out a form. Please download and complete the Federal or State of California Tax withholdings forms found on this link. Fax or email as instructed on the form to RS@lafpp.com.

If you live outside of the state of California, current system limitations do not allow you to update your tax withholding elections using the MyLAFPP portal. For assistance, please contact the Retirement Services Section at (213) 279-3125 or (844) 88-LAFPP, ext. 3125.


Important Note: In addition to Federal taxes, LAFPP will withhold state taxes for the State of California.   If you reside outside the state of California, no state taxes will be withheld, and you will be responsible for any required state tax withholdings.  The State tax withheld (Box 14) and State distribution (Box 16) on your Form 1099-R will be populated with $0.00. 

Tax year 2024 Forms 1099-R: The State/Payer’s State No. (Box 15) will continue to reflect the LAFPP Tax ID CA/800-7968-4 regardless of your state of residence. Box 15 is an administrative 1099-R field for California payers.

How do I request a duplicate or previous year’s 1099-R?

You may download old 1099-Rs on your MyLAFPP account starting from year 2019 onward. In addition, your form was mailed to the address on file with LAFPP. Please allow time for mailing before requesting a duplicate. Requests for duplicate forms will be processed and mailed after February 15.

If you would like a replacement copy of your form, please call the Accounting Section at (213) 279-3040 or (844) 88-LAFPP ext. 3040 or send an email to accounting@lafpp.com.

Contact Us

If you have questions not immediately addressed above, please do not hesitate to contact us. We are available Monday-Friday from 7:30 a.m. to 4:30 p.m. (PDT), excluding weekends and City Holidays.

Retirement Services Section

Please contact the Retirement Services Section at (213) 279-3125 or email rs@lafpp.com If you have questions regarding:

  • Taxability of your LAFPP pension
  • State and Federal Withholding Elections and Changes
  • Address Changes
  • 1099-R – General Information

Accounting Section

Please contact the Accounting Section at (213) 279-3040 or email accounting@lafpp.com, if you have questions regarding:

  • Request for duplicate copies of current year’s 1099-R (Requests will be processed after February 15)
  • Request for duplicate copies of previous year’s 1099-R

Medical and Dental Benefits Section

Please contact the Medical & Dental Benefits Section at (213) 279-3115 or email mdb@lafpp.com, if you have questions regarding:

  • Taxability of Health Subsidies

Communications & Education Section

Please contact the Communications & Education Section at (213) 279-3155 or email cspsection@lafpp.com, if you have questions regarding:

  • MyLAFPP access issues
  • MyLAFPP registration

Medicare Part B Premium Reimbursement

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.

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 your Centers for Medicare and Medicaid Services (CMS) billing statement.

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.

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 monthly Medicare Part B premium deduction. LAFPP does not reimburse IRMAA fees, so your Part B reimbursement will not exceed the standard monthly premium.

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 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 future SSA notifications will be emailed to you.

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. 

How can I provide LAFPP documentation of my Part B Premium for reimbursement?

All documentation should be sent to the Medical & Dental Benefits Section using the Secured Messaging feature of MyLAFPP or through one of the following options:

Email to: mdb@lafpp.com

Fax to: 213-628-7782

Regular mail to:
Los Angeles Fire and Police Pensions
Attn: Medical and Dental Benefits
701 E Third St. Ste. 200
Los Angeles CA 90013

Note: Prior to submitting any documentation, please redact any personal identifiable information such as your date of birth, Social Security Number or address.

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

Next of Kin

If you have a spouse or domestic partner on file with LAFPP, it is recommended that you also complete a Next of Kin form.

Why do I need a Next of Kin on file?

There have been cases in which, following a member’s/surviving spouse’s death, LAFPP could not locate a family member to release the funds for the final check.

With a Next of Kin form on file, LAFPP can easily find your closest living relative and deliver your final pension payment in the event of your death.

What will my Next of Kin Receive?

Your Next of Kin will receive your final pension payment which is the last pension check owed to you or your survivor, based on the number of days you, or your survivor, were alive that month. The name you provide on the Next of Kin form should be the person administering your estate after your death.

Is the Next of Kin form the same as a Beneficiary form?

The Next of Kin form is different from a beneficiary form.  Beneficiary forms are used by Active members to designate beneficiaries to receive a refund of their pension contributions. The Next of Kin form will not be used to update your beneficiaries and vice versa.

The Next of Kin form is added to your file for the sole purpose of assisting LAFPP staff to process your final payment in the event of your death.

Does filing a Next of Kin affect my Pension Payment?

Filing a Next of Kin form does not affect your initial pension calculation or your monthly payments in any way. You may also amend the form as often as you wish. 

How do I file a Next of Kin?

If you would like to complete and submit a Next of Kin form, please download the form from our Resources & Forms page, then print, sign and return to rs@lafpp.com. If you would like to obtain a physical copy of the Next of Kin form, please call the Retirement Services Section at 213-279-3125 or email rs@lafpp.com to request a form be mailed to you.

Health Subsidies and Medicare Requirements

Am I eligible for a LAFPP medical subsidy?

You are eligible for the subsidy if you have:

    At least 10 complete years of service and are:       

  • At least age 55 with a retirement date after June 30, 1998; OR At least age 60 with a retirement date before July 1, 1998.

    At least 20 years of service and are:

  • Between ages 55 and 60 AND Retired after June 30, 1988 but before July 1, 1998 may be eligible for a special flat-rate Memorandum of Understanding subsidy.

Enroll in Medicare to the full extent of eligibility (usually three months before age 65).

Am I eligible for a LAFPP dental subsidy?

You are eligible for the subsidy if you are:

  • Enrolled in a Board-approved dental plan (Los Angeles Police Relief Association (LAPRA), Los Angeles Police Protective League (LAPPL) for Police members, or United Firefighters of Los Angeles City (UFLAC) for Fire members)
  • At least 10 complete years of service; AND
  • At least 55 years of age

I have medical insurance coverage with premiums partially paid by my current employer. Is there a way to utilize my LAFPP medical subsidy allowance towards the premium payments made by me?

Eligible pensioners and qualified surviving spouses/domestic partners may access their subsidy benefit through the Health Insurance Premium Reimbursement (HIPR) Program. HIPR Participants can be reimbursed for health insurance premiums paid to a non-Board approved, state-regulated health plan. Dental plan premiums are not eligible for reimbursement. Learn more about the Health Insurance Premium Reimbursement Program here.

Do I need to sign up for Medicare by age 65? What are LAFPP’s requirements regarding the Medicare program?

All members, Qualified Surviving Spouses and Qualified Surviving Domestic Partners receiving health insurance subsidies are required to enroll in Medicare to the fullest extent of their entitlement three months before turning 65. (Part B only, or Parts A and B, if eligible for both). Covered dependents (e.g. spouse/domestic partner, dependent child) must also enroll in Medicare to the full extent of their eligibility at age 65.
To remain eligible for a health insurance subsidy or Health Insurance Premium Reimbursement, you must:

  • Provide LAFPP with a copy of your Medicare card or Medicare enrollment confirmation.
  • Enroll in a Board-approved health plan or participate in the Health Insurance Premium Reimbursement Program.
  • Enroll in Medicare Part A if eligible at no cost (if you have 40 credits or will be receiving a Social Security benefit).
  • Must enroll in Medicare Part B and maintain your Part B coverage by paying the required monthly premiums directly to Medicare or Social Security.

Members or Qualified Surviving Spouses/Domestic Partners who are enrolled in both a Board-approved health plan and Medicare Parts A and B may receive a reimbursement of their monthly Medicare Part B premium at the standard amount.  Those who qualify for only Part B of Medicare do not receive Medicare Part B premium reimbursement. If early Medicare coverage is granted due to disability before the age of 65, LAFPP and your Board-approved health plan administrator should be notified.

Do my covered dependents need to enroll in Medicare?

Covered dependents (e.g. Qualified Surviving Spouse/Domestic Partner, Dependent child) must also enroll in Medicare to the full extent of their eligibility three months before turning 65. Also, since qualified survivors must meet the same eligibility requirements as you, LAFPP highly recommends that covered dependents enroll in Medicare when first eligible in order to receive a health subsidy as part of their survivor benefits. Additionally, the following may impact your health insurance premium if your covered dependent(s):

  • Fails to enroll in Medicare Part B at age 65.
  • Enrolls in Medicare Part D (prescription drug coverage) outside of your health plan.
  • Enrolls in Medicare, but does not include his/her Part A, B and/or D benefit in your health plan.
  • Does not disclose his/her Medicare status to your health plan and is age 65 or older.

If any of the above applies, your out-of-pocket premium costs could increase without additional subsidy provided by LAFPP. For example, if your dependent qualified for Medicare Part B, but chose not to enroll, you may experience a higher premium and the subsidy applied to your premium may be less because they did not meet LAFPP’s Medicare enrollment requirements.

What is the Pension Protection Act (PPA)?

Under the Pension Protection Act of 2006, Section 845, retired public safety officers with a taxable pension who meet eligibility requirements may have a tax exclusion from gross income for up to $3,000 per year for health and dental insurance premiums deducted directly from their pension checks and paid directly to their health and/or dental plans by LAFPP.  This exclusion from gross income will have a positive tax advantage.  Members can locate the end-of-year deduction totals for their medical and/or dental premium payments on their December 31 payroll stub. 

Disability Pensions

Can I work when I’m on a disability pension?

Members of the pension system are allowed to work if they are on a disability pension. However, they should be aware of any work restrictions that the pension doctors issued when the pension was granted. If they are working in a capacity that exceeds the work restrictions of the pension doctors, the Board of Fire and Police Pension Commissioners has the authority to review the pension and adjust it accordingly if it is determined that the disability status has changed.

Can my disability pension be reviewed even though a scheduled or periodic review was not assigned?

Yes. Some disability pensions are granted with a scheduled review. These are typically cases where the disability is determined to have a potential to change in the near future and the Board reviews the granted disability to make any adjustments to the pension that may be warranted. However, the City Charter and Administrative Code grants the Board of Fire and Police Pension Commissioners the authority to review all disability pensions.

What is recaptured by Workers’ Compensation if I get a disability/surviving spouse pension?

If a Disability Pension is granted, service connected or non-service-connected, regardless of the disability involved, the following will be recaptured by Workers’ Compensation:

  • All permanent disability cash awards, including attorney’s fees
  • Temporary Disability paid at State Rate
  • Advances from permanent disability
  • Vocational Rehabilitation Maintenance Allowance

Surviving Spouses are not required to pay back Workers’ Compensation awards of a member’s prior injuries. Surviving Spouses pay back the State Death Benefit when a surviving spouse pension is granted, service connected or non-service connected. Arrangements for the recapture of funds are made with the Accounting Section of the Department of Fire and Police Pensions and the City’s third-party Workers’ Compensation administrator.

Questions?

If you have any questions, you may contact the Disability Pensions Section at (213) 279-3165 or (844) 88-LAFPP.