HomeMy WebLinkAboutRetirement Committee - Minutes - 01/08/2004General Employees' Retirement Plan
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City of Fort Collins
GENERAL EMPLOYEES' RETIREMENT COMMITTEE
January 8, 2004, MEETING MINUTES
Approved February 5, 2004
COUNCIL LIAISON: Mayor Ray Martinez
COMMITTEE Susan Lehman, Chair, 221-6813 Jim O'Neill, 221-6779
MEMBERS Bill Switzer, Vice Chair, 221-6713 Dottie Nazarenus, 204-4429
PRESENT: Michele Hays -Johnson, 416-2158 Alan Krcmarik, 221-6788
OTHERS Pat Kahle (Actuary, Milliman USA) A%z��+�,
PRESENT: Greg Tempel (City Attorney's Office) ��
Debbie Weedman (Human Resources)
Julie Depperman & Ann Wardle (Finance)
CALL TO ORDER: Susan Lehman called the meeting to order at 1:43 p.m. All
members of the Committee were present.
PLAN MEMBER COMMENTS: The Committee reserves this place on the agenda to
receive comments from Members of the Plan or the public. There were no comments.
APPROVAL OF MINUTES: Minutes of the December 4, 2003, meeting were
distributed. Michele Hays -Johnson moved approval of the minutes and Jim O'Neill
seconded the motion. The Committee unanimously approved the minutes (6-0).
DISCUSSION TOPICS
1. Plan Philosophy: There were no comments on Plan philosophy.
2. Annual Report: Copies of the Committee's 2003 Annual Report were distributed
and reviewed by the Committee. Alan Krcmarik said he added a section describing
the Plan's investment results for the year. Alan moved to accept the 2003 Annual
Report accepted and that it be forwarded to the City Clerk by January 31, 2004. Bill
Switzer seconded the motion. The motioned passed unanimously (6-0).
3. Investment Update: Julie Depperman distributed the Plan's Investment Report
for the Quarter and Year Ended December 31, 2003. The Plan's investment return for
the year was 16.15%; the market value of assets increased by $4.7 million. The total
market value of the Plan at year end was $33,778,454. Julie provided a brief
overview of the bond market, domestic stock market, and international stock market.
General Employee's Retirement Committee
January 8, 2004, Meeting Minutes
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In the December quarter, the City contributed $207,414 to the Plan; investment
earnings from the fixed income portfolio totaled $95,988; expenses from the Plan for
the quarter included $6,162 in lump -sum distributions, $271,529 in retirement
payments, and $1,183 in administrative expense; and the result was a net cash inflow
to the Plan of $24,528. For the year, the Plan is projected to record mutual fund
dividends of $145,522 and a combined realized and unrealized gain of $4.8 million.
The result is a net change in the portfolio's market value of $4,695,989 for 2003.
The Plan's shares in the Janus funds were liquidated during the quarter. During the
quarter, $500,000 of the domestic large cap American Amcap Fund A were purchased;
and $250,000 of international large cap Julius Baer Equity International A shares were
added to the portfolio.
Julie said the annual report may change slightly as accounting makes final entries.
The figures do not include the $250,000 of additional contributions which the Plan
hopes to receive from the City to help fund the current unfunded liability.
Julie distributed a second handout covering mutual funds that have been purchased;
they chose two five star rated funds in the large cap category. Alan mentioned that
they anaylzed many funds in an attempt to locate an international fund that is high in
return and low in risk. Alan suggested the Committee might want to review the
investment guidelines within the Plan's investment policy to allow more flexibility
when selecting securities. He said everyone will be given a copy of the investment
policy at the March meeting. Greg Tempel advised that those investment policy
changes require the approval of the Board, not the approval of the City Council.
4. Other Business:
Pat Kahle, Milliman USA, distributed a handout of the 2004 Actuarial Work Plan. Pat
said that January is a data collection period for creation of the Personal Retirement
Planning Statements and the Actuarial Report. Debbie Weedman and Julie will have a
conference call with Milliman USA to discuss the data requirements. Milliman USA will
review the data and demographic experience in February. In March, the actuarial
assumptions will be discussed and revised with the Committee. Pat said they will add
the cost of buying out the Plan to the Actuarial Report.
Personal Retirement Planning Statements will be created and delivered in March. In
April, the Preliminary 2004 Actuarial Valuation will be presented to the Committee.
The final actuarial report will be produced and delivered in May.
Julie reported that the Council Information Center is not available for the Committee's
regularly scheduled meetings until 1:30 p.m. The Committee agreed to begin the
meetings at 1:45. Alan moved that the official start times of the Committee meetings
be moved to 1:45; Susan seconded the motion.
Jim said he had a contractual matter to discuss with Milliman USA. Milliman USA
requested a change to their contract which included limiting the City's ability to use
excerpts from the Actuarial Report. The City uses excerpts in the Comprehensive
Annual Financial Report and when providing information to analysts for bond issues.
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January 8, 2004, Meeting Minutes
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Greg indicated that the Actuarial Report is considered a public document and falls
within the open records act. Pat said she will get some new language for excerpts and
send it to Jim.
At the February meeting, Committee Officers will be elected and the Standing Rules
will be updated.
Adjournment: There being no further business, the Committee adjourned at 2:32
p.m.
TOPICS FOR NEXT REGULAR MEETING
The next regular meeting of the Committee will be on February 5, 2003, at 1:45 p.m.
in the Council Information Center of City Hall. The tentative agenda includes:
Plan Member Comments
Approval of Minutes
Plan Philosophy
Election of Officers
Review and Update of Standing Rules
Monthly Investment Update
Other Business
GENERAL EMPLOYEES' RETIREMENT PLAN WEB PAGE: The General Employees'
web page can be found at www.fcaov.com/cityclerk. The Committee's 2003 Annual
Report, 2004 Work Plan, and monthly minutes are available at this site.
2004 Meeting Schedule:
The regular meeting time for the Committee is at 1:45 p.m. on the first Thursday of
each month. The regular location is the Council Information Center at City Hall. For
2004, the Committee has scheduled the meetings as shown below:
daRaafy-8 April
February 5 May 6
March 4 June 3
July 1 October 7
August 5 November 4
September 2 December 2
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