Delaware County and Municipal Police and Fire Pension Decisions

Updated October 30, 2026. Quick answer: A Delaware County and Municipal Police/Firefighter Pension Plan member vests with 5 consecutive years of credited service, payable at age 62, and can retire on a service pension at 20 years of service at any age. At retirement the member elects a survivor percentage of 50%, 66.67%, 75% or 100%, with reductions of none, 2%, 3% or 6% to the member’s pension. That election is irrevocable once the first direct deposit issues. Withdrawing contributions forfeits the pension, and a cash payout has 20% withheld. Pension law provides no automatic post-retirement increases.

More on public pension COLAs for 2027: the Delaware County and Municipal Police/Firefighters pension COLA for 2027.

What this page covers and what it does not

This page covers the County and Municipal Police/Firefighter Pension Plan (CMPF), run by the Delaware Office of Pensions. The plan’s Summary Plan Description, a 29-page booklet whose file is dated 8-5-2026, says “This booklet is only applicable to employees covered under the County & Municipal Police/Firefighters Pension Plan”, and that “If there is any conflict between a provision in this booklet and the Plan (11 Del. C. Ch. 88), the Plan will take precedence”. The page also draws on the Office of Pensions Retirement Overview (revision dated 11/04/2019), its Retirement Planning presentation with statistics as of 6/30/25, and the plan’s actuarial valuation as of June 30, 2025.

Members include a “Full-time uniformed police officer of a participating county or municipality in Delaware” and a “Full-time uniformed paramedic of a county in Delaware”. The plan is separate from the state employees plan. Members of that plan should read Delaware state pension retirement decisions instead. The valuation (Table I-1, Cheiron) reports 1,580 active members as of June 30, 2025; that is a participant count, not a measure of any one person’s outcome.

When a pension can start

The booklet lists four ways to qualify for a service pension while employed: “Five (5) years of consecutive pension credited service and attained age 62”; “Age plus years of pension credited service (at least ten (10) years pension credited service) equals 75”; “Twenty (20) years of pension credited service regardless of age”; or “Five (5) years of consecutive pension credited service and retired pursuant to your employers’ mandatory retirement date”. The 2019 overview lists the same four. A member who leaves with 5 consecutive years is vested, and the booklet’s wording for that benefit is “Payable at age 62”, so the pension then starts at 62 rather than at departure.

How the pension is figured

The booklet says “Your pension amount is primarily based on your years of credited service and your Final Average Compensation (FAE)”, and that “Your FAE is determined by the highest 36 consecutive months of credible service”. Its calculation figure uses two factors: “FAE x .0250 Factor x Pre 20 Year Service” and “FAE x .0350 Factor x Post 20 Year Service”. The pieces are added: “Pre-20 Year Benefit + Post- 20 Year Benefit = Total Gross Benefit”. Overtime and leave cashouts are outside the base: the booklet lists “Overtime payments” and “Lump-sum payments for accrued sick, vacation, or compensatory leave” as non-creditable compensation. Contributions do not set the benefit: “Pension contributions do not determine pension benefits”.

A computed example from an assumed $6,000 final average and 25 years of service, not a CMPF figure: the first 20 years at the .0250 factor give 6,000 x 0.0250 x 20, which is $3,000 (computed) a month, and the 5 years after 20 at the .0350 factor give 6,000 x 0.0350 x 5, which is $1,050 (computed) a month. Added, the total gross benefit is a computed $4,050 a month. This treats the final average as a monthly figure, as the presentation’s wording, final average monthly compensation, suggests; the booklet itself states no unit, so the Office of Pensions’ own estimate decides.

The election: survivor percentage at retirement

The main choice at retirement is the survivor percentage. The booklet says “At retirement, a member has the option of electing their survivor option”. “This election is irrevocable and must be made before the issuance of the first pension direct deposit”. The four choices are in the table.

The booklet puts it as “The monthly survivor pension amount can equal 50%, 66.67%, 75%, or 100% of the employee benefit calculation, depending on circumstance and/or member election at the time of retirement”. The pages read do not say whether the survivor percentage applies to the pension before or after the member’s reduction, so a written estimate of both figures from the Office of Pensions is the safe request.

A computed example from the same assumed $4,050 gross benefit, not a CMPF figure: a 2% reduction leaves a computed $3,969.00 a month for the member, 3% leaves a computed $3,928.50, and 6% leaves a computed $3,807.00. Each is the gross benefit times 100 minus the reduction percentage, divided by 100. The trade-off is the monthly difference to the member while living, set against what a survivor would receive. The general version is at single-life versus joint-and-survivor pension.

What is irrevocable and the deadline

The Retirement Overview repeats the booklet’s rule in its own words: “This election is irrevocable and must be made prior to the issuance of the first pension direct deposit”. The form that records it is described this way: “The purpose of this form is for the pensioner to choose the amount of pension to be left to your eligible survivor”, and the booklet’s table of required documents marks it “must be notarized”.

The booklet says “At least four (4) months before you plan to retire, you should contact your human resources office to begin the application process”, and that “The signed pension application and required documents should be in our office 45 days before the effective date of pension”. The first deposit is where the election locks, so a change of mind has to happen before it.

The pages read do not say whether a spouse must consent to a choice that gives less than the maximum survivor share. A married member should ask the Office of Pensions; the general rules are at spousal consent to waive a joint and survivor annuity.

Who counts as a survivor

The booklet says “Upon the death of a pensioner, their survivor will be entitled to the percentage of the retiree’s pension elected at the time of retirement as a member”. Eligible survivors are listed in priority order, starting with a spouse, who “Must be married prior to your retirement or at least one year before date of death, unless death is a result of an accident”. The booklet adds that “A surviving spouse is no longer considered a survivor once they remarry”. Next come a dependent child, defined as “Child/children under age 18 (including and resulting from a pregnancy prior to the member’s death), unmarried, and if between the ages of 18 and 22, a full-time student”, a disabled child, and a dependent parent. The order can be altered: “Priority may be changed by filing a notarized Survivor Order of Priority (SOP-1) form”.

If a member dies before retiring or leaves no survivor

The booklet says “If an employee dies in active service, the eligible survivor(s) will be paid a monthly pension benefit equal to three-fourths (75%) service pension the employee would have been eligible to receive”. For a line-of-duty death: “If an employee dies in the line of duty, the eligible survivor(s) will be paid a monthly pension equal to three-fourths (75%) of the employee’s compensation (base pay)”. It also notes “The survivor pension payable is actuarially reduced if the surviving spouse is under the age of 50 and does not have a dependent under their care”. For someone who left and has not started a pension, the booklet states that “If a previous member passes away while in terminated vested status, the survivor is not eligible for a survivor pension”, and “all pension contributions will be paid to the beneficiary listed on file”.

If no survivor qualifies, the booklet says “If you die leaving no eligible survivors, your named beneficiary or beneficiaries will be paid a lump sum equal to the excess, if any, of your accumulated contributions with interest less all pension payments made, including survivor’s benefits”. If nobody is designated, “If there is no designated beneficiary or beneficiaries, the sum will be paid to your estate”. The booklet also says a member may change beneficiaries “at any time by completing a Designation/Change of Beneficiary Form”.

Leaving before retirement: refund or leave contributions

After termination, “If you take no action or complete and return the Contributions Retention Notice form, your contributions remain in the fund and continue accruing interest”. The alternative: “If you complete the Application for Withdrawal of Benefits, you will receive a refund of your contributions with interest”. The cost is stated right after: “doing so will forfeit any vested pension rights under Chapter 88 of the Delaware Code”. A refund also ends everything, since “Withdrawal of your contributions terminates your membership in the Plan and forfeits all rights to any future benefits under the Plan”.

For a vested member, the booklet says “you are guaranteed to receive a future benefit for the pension-creditable service earned before termination unless you withdraw your accumulated contributions”. For someone who has not vested: “If you are not vested, you have the option of either leaving your contributions in if you may return to state service or withdrawing your contributions and interest”. The pages read do not state the interest rate credited, so the rate and a figure for a particular account should be requested from the Office of Pensions. The broader question is at pension refund versus leaving it.

Service lost by leaving is not always gone. The booklet says “If you leave service with your County or Municipality before you have acquired five (5) consecutive years of creditable service, your service credits will be forfeited”. Service can be restored if “You again become an employee within four (4) months after you leave employment”, or if “You subsequently acquire five (5) consecutive years of credited service, if you repay any contributions you have withdrawn plus interest”. For anyone refunded who later returns, “you may re-establish this service upon returning to active membership”.

How a refund is paid and taxed

The booklet describes the payout: “Refunds may be issued as a check or transferred to a qualifying retirement account”. It adds that “If you elect a cash payout, 20% will be withheld for federal taxes”, and that “Refunds cannot be processed until at least 45 days after your final paycheck”.

A computed example from an assumed $10,000 taxable cash refund, not a CMPF figure: 20% of $10,000 is a computed $2,000 withheld for federal tax, leaving a computed $8,000 in cash before any further tax or penalty. See 20% withholding on a pension lump sum. Beyond the refund and the death-benefit lump sum above, the documents read describe no lump sum at retirement, no partial lump sum and no deferred retirement option plan (DROP).

Buying service and combining plans

Buying service is limited to one kind. The booklet says “Buy-ins are offered at the time of retirement, and, if purchased, will increase the amount of pension creditable service time used to calculate your gross monthly pension”. The only type in its table: “You may purchase full-time Uniformed Police Service performed for another police department”. On limits: “There is no limit on the number of years that can be purchased”, and “This service time can be used to establish retirement eligibility”. Approval comes first: “Buy-in options must be approved and verified by the Office of Pensions before retirement”. The cost is not fixed in advance: “Payment for the purchase of an approved buy-in is calculated at the time of retirement”. Payment can be “Deducted from the first monthly pension, if sufficient to cover the entire cost” or a “Rollover from a qualified tax-sheltered account”, among three routes. The price is not printed in the booklet. The pension buyback calculator sets up the break-even once the Office of Pensions supplies one.

A separate feature is combining plans: “Unifying services gives members with service in two (2) or more plans the option to combine their creditable service time to meet retirement eligibility requirements”. Also, “You cannot unify services if you are collecting retirement benefits from one of the plans”, and “Unification can only be established at the time of retirement”.

After retirement: increases, work and taxes

On increases, the booklet says “Pension law does not provide for automatic post-retirement increases”. “Increases are only granted upon legislative approval”, and “1% was given 01/01/2015”.

On going back to work, the booklet states “An individual shall not receive a service or disability pension under this chapter for any month during which the individual is an employee”, with listed exceptions. On taxes: “Monthly pension is taxable by the Federal Government” and “The Office of Pensions cannot withhold another State’s tax from the State of Delaware monthly pension”. Anyone planning post-retirement employment should confirm with the Office of Pensions first.

What the IRS adds on tax

A refund or lump sum from a public pension is a distribution, so the IRS rules apply on top of CMPF’s own. On withholding, the IRS says that a taxable eligible rollover distribution paid to you “is subject to mandatory income tax withholding (generally at a rate of 20%), even if you intend to roll it over later”, and that if you roll it over yourself “you’ll have to add funds from other sources equal to the amount withheld”. CMPF’s booklet describes the same 20% federal withholding on a cash payout and offers a transfer to a qualifying retirement account as the alternative. The rollover clock, if the money is paid to you: “you have 60 days from the date you receive it to roll it over to another eligible retirement plan”.

On early distributions the IRS says “the law imposes a 10% additional tax on certain early distributions from certain retirement plans”. Its list of exceptions includes “Distributions made to you after you separated from service with your employer after attainment of age 55” and “Distributions made to a qualified public safety employee from a governmental plan”. Whether an exception fits a particular refund depends on your own plan and facts, so confirm it with a tax preparer before you take one.

Where the sources disagree

First, the factor for service past 20 years. The booklet’s calculation figure uses “FAE x .0350 Factor x Post 20 Year Service”, while the Retirement Planning presentation says service above 20 years is “Multiplied by 2.5% of final average monthly compensation”. Both are Office of Pensions documents, so a member within sight of 20 years should ask for an estimate that shows the factor used.

Second, the first payment date. The booklet says “Your first pension check will be deposited on the last business day of your retirement month”, while the presentation says “Your first Pension Check will be on a 1 month lag” and gives the example “Retire June 1st your will receive your first check July 31st”. The two may describe different cases or may conflict, and the Office of Pensions can say which applies.

Third, the member count. The presentation lists “1,484 in CM Police/Firefighters’ Pension Plan” under statistics as of 6/30/25, while the actuarial valuation’s Table I-1 shows 1,484 active members for June 30, 2024 and 1,580 for June 30, 2025. This page uses the valuation’s June 30, 2025 figure for that date.

What this page could not settle

• The pages read do not state the interest rate credited on contributions or what a particular refund would be.
• The pages read do not state whether the survivor percentage applies before or after the member’s reduction, or whether a spouse must consent to a lower survivor share.
• The pages read do not describe a lump sum at retirement, a partial lump sum or a DROP, and do not state what happens to a retiree’s elected percentage if no eligible survivor exists at death.
• The pages read do not give the price of an actuarial buy-in; the Office of Pensions calculator sets it.
• The booklet does not state whether FAE is a monthly or annual figure; the dollar examples assume monthly.
• Duty-connected and non-duty disability pensions, retiree health costs and the plan’s contribution and funding rates were not examined in depth.
• 11 Del. C. Chapter 88 was seen only through these documents, and the booklet says the Plan prevails over the booklet in any conflict.

Common mistakes

• Treating the survivor election as reversible after the first direct deposit; the booklet says it is irrevocable.
• Assuming the state employees plan page applies; CMPF is a separate plan with its own booklet.
• Taking a refund without weighing that it forfeits vested pension rights and ends membership.
• Expecting the full refund as cash; a cash payout has 20% withheld for federal taxes.
• Planning on annual increases; the booklet says pension law provides no automatic post-retirement increases.

Related on this site: Delaware state pension retirement decisions, single-life versus joint-and-survivor pension, spousal consent to waive a joint and survivor annuity, pension refund versus leaving it, 20% withholding on a pension lump sum, pension buyback calculator, survivor benefit with a government pension and public pension retirement decisions by system.

Sources

• Delaware Office of Pensions, County & Municipal Police/Firefighters Pension Plan Summary Plan Description (file dated 8-5-2026): https://open.omb.delaware.gov/PDF/2026/CM-Police-Booklet-Combined-8-5-2026.pdf
• Delaware Office of Pensions, County and Municipal Police/Firefighter Pension Plan Retirement Overview (Rev. 11/04/2019): https://open.omb.delaware.gov/pensionPlans/CountyMunicipal-PF/CM-Police-FireRetirementOverview-12-16-2019.pdf
• Delaware Office of Pensions, County & Municipal Police/Firefighters Pension Plan Retirement Planning presentation (statistics as of 6/30/25): https://open.omb.delaware.gov/PDF/2026/CMPF-Pre-Retirement-accessible.pdf
• Cheiron for the Delaware Office of Pensions, Delaware County & Municipal Police/Firefighters Pension Plan Actuarial Valuation as of June 30, 2025: https://open.omb.delaware.gov/FinancialReports/actuarial_valuation_reports/2025/2025-County-and-Muni-Police-and-Fire.pdf
• IRS, Topic no. 413, Rollovers from retirement plans (irs.gov): https://www.irs.gov/taxtopics/tc413
• IRS, Topic no. 558, Additional tax on early distributions from retirement plans other than IRAs (irs.gov): https://www.irs.gov/taxtopics/tc558

Sources: the primary documents linked above, read on October 30, 2026. General information from each system’s own published materials, not legal, tax or financial advice. Your own member statement and the system’s current rules decide your benefit, and a pension counsellor at the system or a fee-only adviser is the right place to confirm anything consequential.