Plan Details Archives

Qualified Survivors Forms

Find all Qualified Survivor forms here. MyLAFPP is the preferred secure option for sending your documents to LAFPP. To find out more about and to access MyLAFPP, please click here.

Frequently Asked Forms

Change of Address Form

Federal Income Tax Withholding Form

Pension Verification Letter Request Form

DOMESTIC PARTNERSHIPS

Declaration of Domestic Partnership

Notice of Termination of Domestic Partnership

GENERAL

MEDICAL AND DENTAL BENEFITS

Health Insurance Subsidy For Qualified Surviving Spouses / Domestic Partners

Qualified Surviving Spouse / Domestic Partner may continue their existing health coverage and may also qualify for a health insurance subsidy.

Three months prior to you turning 65, you are required to enroll in Medicare to the fullest extent of your entitlement to continue participation in the Health Subsidy Program. Members who become eligible for Medicare before turning age 65 must contact the Medical and Dental Benefits Section.

Dependents of the Qualified Surviving Spouse / Domestic Partner are not entitled to a health subsidy but may be covered under the survivor’s plan.

Who is eligible?

If you are currently receiving a Qualified Surviving Spouse / Domestic Partner pension, you qualify for a health insurance subsidy if you meet the following requirements:

You must be enrolled in a Board-approved health plan. One offered by:

Los Angeles Fire and Police Pensions (LAFPP) *Closed to new enrollment*

Los Angeles Firemen’s Relief Association (LAFRA)

Los Angeles Police Relief Association (LAPRA)

United Firefighters of Los Angeles City (UFLAC)

The Retired Member must have had at least 10 years of service.
The Retired Member must have been receiving or been eligible to receive a health insurance subsidy at the time of his or her death, or you will become eligible when your sworn member spouse/domestic partner would have been 55 years old.
Surviving spouses and domestic partners who receive a pension through the Survivor Benefit Purchase Program are not eligible for a subsidy.

What is the subsidy amount?

Your monthly subsidy depends on whether you are enrolled in Medicare:

If you are (1) under age 65 and not enrolled in Medicare or, (2) at least age 65 and enrolled in Medicare Part B only, monthly subsidy maximums are calculated as follows:

Formula: The retiree’s Years of Service (YOS) x 4% x Maximum Subsidy Amount* = Monthly Subsidy

UNFROZEN SUBSIDY: If the retiree either (1) entered DROP or retired prior to July 15, 2011 or (2) chose to opt in during the designated period, the qualified survivor is entitled to the updated monthly subsidy maximum effective January 1st.

If for example, the retiree had 20 years of service and the maximum subsidy was $939.09, then the amount of subsidy you will receive toward your health insurance premium is $751.27 (20 YOS x 4% x $939.09 = $751.27).

*The Maximum Subsidy Amount is based on the retiree’s DROP entry or retirement date.

Amounts shown above are for illustration purposes only. Please click here to view the current subsidy.

FROZEN SUBSIDY: If the retiree either entered DROP or retired on July 15, 2011 or later and chose not to opt in during the designated period, the qualified survivor is entitled to a monthly subsidy maximum of $595.60, the rate effective July 1, 2011.

If you are enrolled in Medicare Parts A and B, subsidy formulas are plan-specific and you are reimbursed the basic Part B premium. At age 65, if you do not qualify for Medicare Part A (all pensioners will qualify for Medicare Part B), the above formula will be used to calculate your subsidy amount and, additionally, you will not be reimbursed the basic Part B premium. If you are enrolled in Medicare Parts A and B, the following monthly subsidy maximums are as follows:

UNFROZEN SUBSIDY: If the retiree either (1) entered DROP or retired prior to July 15, 2011 or (2) chose to opt in during the designated period, the qualified survivor is subject to the updated monthly subsidy maximum effective January 1st.

Click here to view the current subsidy.

FROZEN SUBSIDY: If the retiree did not choose to opt in during the designated period and entered DROP or retired on July 15, 2011 and later, the qualified survivor is frozen at the monthly subsidy maximum of $480.41, the rate effective July 1, 2011.

*If the retiree had 20 to 25 years of service, the qualified survivor is eligible for 100% of the monthly subsidy maximum as stated. If the retiree had 15 to 19 years of service, the qualified survivor is eligible for 90% of the monthly subsidy maximum as stated. If the retiree had 10 to 14 years of service, the qualified survivor is eligible for 75% of the monthly subsidy maximum as stated.

While you may cover dependents under your plan, please note that the subsidy may only be applied to the cost of the single-party coverage. If the single-party plan premium is higher than your eligible subsidy, the difference (including the premium for dependent coverage, if applicable) will be taken in the form of a deduction on your monthly pension payment. If your eligible subsidy exceeds the single-party plan premium, the unapplied subsidy amount is forfeited and any premium for dependent coverage will be taken in the form of a deduction on your monthly pension payment.

How do I enroll?

Questions?

If you have, please contact the Medical and Dental Benefits Section at (213) 279-3115 or toll-free at (844) 88-LAFPP (52377), Monday-Friday from 7:30 a.m. to 4:30 p.m. (PDT), excluding weekends and City Holidays.

Retired Member Forms

Find all Retired member forms here. MyLAFPP is the preferred secure option for sending your documents to LAFPP. To find out more about and to access MyLAFPP, please click here.

Frequently Asked Forms

Change of Address Form

Federal Income Tax Withholding Form

Health Insurance Premium Reimbursement (HIPR) Claim Form

Pension Verification Letter Request Form

GENERAL

California State Income Tax Withholding Form

Change of Address Form

Direct Deposit Form

E-Mail Address Submit/Change Request Form

Federal Income Tax Withholding Form

Next of Kin Form

Pension Verification Letter Request Form

Request Information to Purchase Survivor Benefit Form

Request Survivor Benefit Estimate

DOMESTIC PARTNERSHIPS

MEDICAL AND DENTAL BENEFITS

STATUTORY POWER OF ATTORNEY

Healthcare Tax Exclusion

Each tax year, after you retire or exit DROP, as a Retired Public Safety Officer, you may be eligible to exclude up to $3,000 from your annual gross income for certain health and insurance premiums.

Health Insurance Premium Reimbursement (HIPR) program participants may qualify for this tax benefit for any premiums paid on or after December 30, 2022.

The following is a summary of the rules:

What does the law provide?

Who is a qualified public safety employee for purposes of the exclusion?

Does it cover only my individual premiums or does it apply to family members?

Is a domestic partner a spouse?

If I am legally married to another retired member of the Fire & Police Pension Plan, do we each get to claim a $3,000 deduction?

Are there any rules about how the premium is paid?

I heard that I can claim the $3,000 deduction from several plans. Is that true?

Are qualified surviving spouses and domestic partners eligible to claim the exclusion?

Are all insurance plans covered in this program?

Is the $3,000 a tax deduction or a tax credit when I file my tax return?

Can I claim my insurance copays or deductibles I paid during the year as part of the $3,000 healthcare tax exclusion?

Can I include the LAFPP health insurance subsidy amounts as part of the $3,000 healthcare tax exclusion?

Are these rules subject to change?

Questions?

If you have any questions, please contact the Medical and Dental Benefits Section at (213) 279-3115, toll-free at (844) 88-LAFPP (52377), or via email at mdb@lafpp.com.

Taxability Of Pensions

Part of your pension may not be taxed based on any after-tax contributions you made to the Plan.

Pension income is subject to federal income tax. However, part of your pension may not be taxed based on any after-tax contributions you made to the Plan. You may have made after-tax contributions for any of the following reasons:

From 7/1/82 -12/21/96, mandatory pension contributions were collected after-tax.
Elective purchases of service credit made by contract or lump sum payments are collected after-tax. (Trustee-to-trustee transfers from Deferred Compensation are pre-tax.)
The voluntary 2% “opt-in” pension contribution by certain members elected in order to vest future retiree medical subsidy increases are collected after-tax. (NOTE: This does not apply to Tier 6 members.)

For all other periods, mandatory member contributions were made on a “pre-tax” basis. This means your contributions were deducted from your paycheck before income tax withholding was calculated. These amounts are “tax-free” when you contribute them. Therefore, the pension benefits provided by these contributions are taxable when you receive them during retirement.

You may have contributed both on an after-tax and pre-tax basis. The amount of your after-tax contributions will be returned to you free of federal and state income taxes as you receive your pension. “Basis recovery” is the process by which your after-tax employee pension contributions are returned to you, free of taxes, as part of your pension benefits. We will inform you of the portion of your first payment that is tax-free. The balance of each pension payment will be taxable as ordinary income in the year received. The tax-free amount of your pension will continue until you have recovered all of the after-tax dollars or “basis” you contributed to the Plan. Once your after-tax contributions have been recovered, the entire amount of all future pension payments will be taxable as ordinary income.

DROP Account Funds

The Internal Revenue Code includes a provision that allows DROP members to recover a portion of their eligible after-tax contributions using an accelerated basis recovery method. This method allows you to take a lump sum distribution of any eligible after-tax DROP funds, rather than recovering it in monthly payments over your lifetime through the Simplified Method (explained below). Members exiting DROP on or after January 1, 2014, will be subject to this accelerated basis recovery method and may:

Recover pre-1987 after-tax contributions entirely from the lump sum DROP distribution.
Have post-1986 after-tax contributions allocated pro-rata between the lump sum DROP distribution and your ongoing monthly pension annuity. Any after-tax funds included in the monthly pension annuity will be subject to the Simplified Method as detailed below.

Members exiting DROP must complete the DROP Distribution Election Forms within 90 days of your DROP exit date to determine how you wish to recover your after-tax contributions. After 90 days, the distribution of your DROP account will be limited to a lump sum cash payment only, subject to mandatory 20% Federal tax withholding for the entire account balance.

Simplified Method

Simplified Method – Table I

Simplified Method – Table II

If you have any questions, please call the Retirement Services Section at (213) 279-3125 or toll-free at (844) 88-LAFPP (52377) or email at rs@lafpp.com.

Dental Insurance Subsidy

Retired members may be eligible for a monthly subsidy for dental coverage. The dental subsidy is not available to qualified survivors.

Who is eligible?

What is the subsidy amount?

Formula:

How do I enroll?

Questions?

Health Insurance Subsidy for Members

You qualify for a health insurance subsidy if you meet the following requirements:

You must be enrolled in a Board-approved health plan. One offered by:

Department of Fire and Police Pensions (LAFPP)
Los Angeles Firemen’s Relief Association (LAFRA)
Los Angeles Police Relief Association (LAPRA)
United Firefighters of Los Angeles City (UFLAC)

You must be 55 years of age or older; and
Receiving a pension (Retired/Exit DROP); and
You must have at least 10 years of service (YOS).
Qualification for a health subsidy is different for a Tier 6 member who retired on a service-connected disability pension.

At age 65, you are required to enroll in Medicare to the fullest extent of your entitlement to continue your participation in the Health Subsidy Program. Qualified survivors (e.g., spouse/domestic partner, dependent child) must also be enrolled in Medicare to the full extent of their eligibility at age 65 in order to maintain eligibility for the Health Subsidy Program.

Members who become eligible for Medicare before turning age 65 must contact the Medical and Dental Benefits Section at (213) 279-3115 or by sending an email to: mdb@lafpp.com

WHAT IS THE SUBSIDY AMOUNT?

YOUR MONTHLY SUBSIDY DEPENDS ON WHETHER YOU ARE ENROLLED IN MEDICARE.

If you are (1) under age 65 and not enrolled in Medicare or, (2) at least age 65 and enrolled in Medicare Part B only, monthly subsidy maximums are calculated as follows:

FORMULA: YOS x 4% x Maximum Subsidy Amount = Monthly Subsidy

Members with an unfrozen subsidy: Members who either (1) entered DROP or retired prior to July 15, 2011 or, (2) chose to opt-in during the designated period are subject to the updated monthly subsidy maximum effective July 1st.

If for example, you have 20 years of service and the maximum subsidy amount is $2,046.97, then the amount of subsidy you will receive toward your health premium is $1,637.58 (20 YOS x 4% x $2,046.97 = $1,637.58).

Note: Amounts shown above are for illustration purposes only. Please click here to view the current subsidy.

Members with a frozen subsidy: Members who chose not to opt-in during the designated period and entered DROP or retired on July 15, 2011 and later are frozen at the monthly subsidy maximum of $1,097.41, the rate effective July 1, 2011.

If for example, you have 20 years of service, $877.93 is your monthly subsidy, which would be applied toward your health premium. (20 YOS x 4% x $1,097.41 = $877.93)

At age 65, if you do not qualify for Medicare Part A, the above formula will be used to calculate your subsidy amount and, additionally, you will not be reimbursed for the cost of the standard Part B premium.

IF YOU ARE ENROLLED IN MEDICARE PARTS A AND B, SUBSIDY FORMULAS ARE PLAN-SPECIFIC AND YOU ARE REIMBURSED THE COST OF THE STANDARD PART B PREMIUM.

If you are enrolled in Medicare Parts A and B, the following monthly subsidy maximums apply:

Members with an UNFROZEN subsidy: Members who either (1) entered DROP or retired prior to July 15, 2011 or (2) chose to opt in during the designated period are subject to the updated monthly subsidy maximum effective January 1st.*

Please click here to view the current subsidy.

Members with a FROZEN subsidy: Members who chose not to opt in during the designated period and entered DROP or retired on July 15, 2011 and later are frozen at the monthly subsidy maximum of $480.41, the rate effective July 1, 2011.*

*Please note that this is the maximum single-party subsidy; Members enrolled in a Medicare plan with covered dependents may qualify for a higher amount.

If the plan premium is higher than your eligible subsidy, the difference will be taken in the form of a deduction from your monthly pension payment. If your eligible subsidy exceeds your plan premium, the unapplied subsidy amount is forfeited.

HOW DO I ENROLL?

WHERE CAN I GET MORE INFORMATION?

Health Insurance Premium Reimbursement Program

The Health Insurance Premium Reimbursement Program is available to pensioners and Qualified Surviving Spouses/Domestic Partners who meet LAFPP health insurance subsidy eligibility requirements and are not enrolled in a Board-approved health plan provided by:

Department of Fire and Police Pensions (LAFPP)
Los Angeles Firemen’s Relief Association (LAFRA)
Los Angeles Police Relief Association (LAPRA)
United Firefighters of Los Angeles City (UFLAC)

Members who qualify may receive reimbursement, up to the maximum monthly health insurance subsidy for which they are eligible. Reimbursement will be issued directly to the member, on a quarterly basis, for health insurance premiums paid to a non-Board approved, state-regulated health plan.

By the age 65, you are required to enroll in Medicare to the fullest extent of your entitlement to continue participation in the Health Insurance Premium Reimbursement Program. If you are in a Medicare A and B health plan, you will also receive reimbursement for the Part B basic monthly premium paid upon verification of your Medicare enrollment.

IMPORTANT! If you plan to cancel your current coverage to qualify for this program, please ensure that adequate coverage is obtained prior to submitting the cancellation form. Once cancelled, re-enrollment in a Board-approved health plan will be allowed only under the regular policies of each organization (e.g., relocation, open enrollment, etc.)

Am I eligible?

You are eligible to participate in the reimbursement program if you:

Have at least 10 years of service as a sworn fire or police pension member, or are the qualified survivor of the deceased member who had at least 10 years of service; and
Meet the minimum age requirement in place on the effective date of retirement or are a Qualified Surviving Spouse/Domestic Partner of the deceased pensioner who would have met the minimum age requirement; or
Are a Tier 6 retiree with a service-connected disability and less than 10 years of service.

What health care plans are eligible for reimbursement?

What is the reimbursement amount?

Retirees enrolled in a Medicare Plan, can be eligible for additional subsidy if:

How does HIPR affect my eligibility for a federal subsidy on a health insurance exchange?

Can I participate in HIPR and still be eligible for the $3,000 tax exclusion benefit under the Pension Protection Act?

How do I apply for reimbursement?

When will I receive reimbursement?

Coverage Period Within	Claim Forms Received By	Reimbursement Issued
January 1 – March 31	NO LATER THAN April 15	May 31
April 1 – June 30	July 15	August 31
July 1 – September 30	October 15	November 30
October 1 – December 31	January 15	February 28

Questions?

If you have, please contact the Medical and Dental Benefits Section at (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.

Survivor Benefit Purchase Program

The Survivor Benefit Purchase Program allows a retired member to purchase a survivor benefit for a spouse married in retirement or a domestic partner declared in retirement.

How the Program Works:

Member makes a one-time, irrevocable election to purchase the benefit.
Member selects a percentage (30% – 100%) of his/her pension to be paid to the qualified surviving spouse/domestic partner.
Member pays the full actuarial cost of providing the benefit by taking an actuarial reduction in his/her monthly pension.
Upon the member’s death, the surviving spouse/domestic partner qualifies for the benefit if:
1. The survivor is the spouse/domestic partner declared at the time the retired member elected the benefit; and
2. The death of the retired member is at least one year from the date of the election, unless the death is deemed accidental by the Board of Fire and Police Pension Commissioners.

Note: If the retired member’s death occurs less than one year from the date of his/her election and the accidental death exception does not apply, there is no survivor benefit. Instead, the amount by which the retired member’s pension was reduced shall then be paid as a lump sum to the spouse/domestic partner. If both the spouse/domestic partner and the member die during the one year vesting period and the spouse/domestic partner predeceases the member, then the lump sum shall be paid to the member’s estate.

The spouse/domestic partner receiving a benefit under this program shall not be eligible for a health subsidy from LAFPP.
The payment of a survivor benefit under this program does not impact the payment of other survivor benefits paid by LAFPP.

Statutory Power of Attorney

Questions?

If you have any questions, you may contact the Retirement Services Section by email (rs@lafpp.com) or by phone at (213) 279-3125 or toll-free at (844) 88-LAFPP.

DROP Member Forms

Find all DROP Member forms here. MyLAFPP is the preferred secure option for sending your documents to LAFPP. To find out more about and to access MyLAFPP, please click here.

55 and under	360
56-60	310
61-65	260
66-70	210
71 & over	160

110 and under	410
111-120	360
121-130	310
131-140	260
141 & over	210

DOMESTIC PARTNERSHIPS

GENERAL

MEDICAL AND DENTAL BENEFITS

Who is eligible?

What is the subsidy amount?

How do I enroll?

Questions?

GENERAL

DOMESTIC PARTNERSHIPS

MEDICAL AND DENTAL BENEFITS

STATUTORY POWER OF ATTORNEY

The following is a summary of the rules:

What does the law provide?

Who is a qualified public safety employee for purposes of the exclusion?

Does it cover only my individual premiums or does it apply to family members?

Is a domestic partner a spouse?

If I am legally married to another retired member of the Fire & Police Pension Plan, do we each get to claim a $3,000 deduction?

Are there any rules about how the premium is paid?

I heard that I can claim the $3,000 deduction from several plans. Is that true?

Are qualified surviving spouses and domestic partners eligible to claim the exclusion?

Are all insurance plans covered in this program?

Is the $3,000 a tax deduction or a tax credit when I file my tax return?

Can I claim my insurance copays or deductibles I paid during the year as part of the $3,000 healthcare tax exclusion?

Can I include the LAFPP health insurance subsidy amounts as part of the $3,000 healthcare tax exclusion?

Are these rules subject to change?

Questions?

DROP Account Funds

Simplified Method

Simplified Method – Table I

Simplified Method – Table II

Who is eligible?

What is the subsidy amount?

Formula:

How do I enroll?

Questions?

WHAT IS THE SUBSIDY AMOUNT?

HOW DO I ENROLL?

WHERE CAN I GET MORE INFORMATION?

Am I eligible?

What health care plans are eligible for reimbursement?

What is the reimbursement amount?

Retirees enrolled in a Medicare Plan, can be eligible for additional subsidy if:

How does HIPR affect my eligibility for a federal subsidy on a health insurance exchange?

Can I participate in HIPR and still be eligible for the $3,000 tax exclusion benefit under the Pension Protection Act?

How do I apply for reimbursement?

When will I receive reimbursement?

Questions?

How the Program Works:

Statutory Power of Attorney

Questions?

BENEFICIARY DESIGNATION

DISABILITY

ENTERING DROP

EXITING DROP

GENERAL

REQUEST FOR ESTIMATE

STATUTORY POWER OF ATTORNEY