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HomeMy WebLinkAboutRetirement Committee - Minutes - 12/17/1988Retirement Plan City of Fort Collins FORT COLLINS GENERAL EMPLOYEES RETIREMENT COMMITTEE DECEMBER 17,1998, INTERIM MEETING MINUTES Minutes Approved on February 2, 1999, As Amended COUNCIL LIAISON: Mayor Ann Azari COMMITTEE MEMBERS PRESENT: ABSENT: Jim Hume, 221-6776 Susan Lehman, 221-6813 Alan Krcmarik, 221-6788 Patti Teraoka, 221-6715 Kevin Westhuis, 221-6156 OTHERS PRESENT: Russ Proctor, Watson Wyatt Worldwide, the City's actuarial firm Deb Weedman, (Staff Support — Human Resources) Greg Tempel, (Staff Support — Legal) Julie Depperman, (Staff Support — Investments) Sue Wilcox, (Staff Support — Clerical) CALL TO ORDER: Chairperson Kevin Westhuis called the meeting to order at 4: 05 p.m. ITEMS OF NOTE: Patti Teraoka turned in her ring binder of GERC materials, as she has announced her intention to resign from the Committee after the conversion is completed and she is no longer a Plan member. Kevin noted that the City Clerk's office will post a notice in January requesting applicants for her position on the GERC. APPROVAL OF MINUTES: No minutes were available. ADDITIONS TO AGENDA/ITEMS FOR NEXT AGENDA: No changes. DISCUSSION TOPICS: GERC PLAN MEMBER(S) COMMENTS/CITIZEN PARTICIPATION: There were no Plan member or citizen comments. .5UU Larorte Avenue • FU. box 580 • Fort Collins, CO 80522-0580 0 (970) 221-6788 • FAX (970) 221-6782 - General Employees Retirement Committee December 17, 1998, Minutes Page 2 of 3 2. CONSIDERATION OF RESOLUTION 98-2 "PARTIAL CONVERSION AND TRANSFER TO A MONEY PURCHASE PENSION PLAN" MAIN POINTS: The General Employees Retirement Committee has been working for some months to institute a partial conversion of some GER Plan members and funds to a 401(a) Money Purchase Plan (MPP). Once it was determined that actuarially, this could be accomplished without harming those who chose to remain in the Plan, the following steps were accomplished: A. Calculations were prepared showing each member what their transfer balance would be compared with their projected retirement benefit payments. B. Education sessions were provided, along with electronic question/answer bulletins and answering of individual questions. C. Members were given the option to choose to convert to the MPP (pending City Council approval) and hearings were held for those who wished to change their original decision. D. City Council approved the conversion process. E. Those who wished to convert to the MPP were asked to choose how the money would be allocated in their existing ICMA- 401(a) MPP accounts. (Accounts were created for those who didn't have one.) F. Monthly reports were prepared to affirm that the conversion process was still actuarially feasible. G. Preparations have been made with ICMA for the smooth transfer of funds and data on individual members' accounts. Russ Proctor presented the 12/15/98 analysis of the GER Plan fund data. The analysis demonstrated that the conversion and transfer of approximately $9,045,000 in GER Plan funds and 369 Plan Members to the ICMA 401(a) Money Purchase Plan, will not have an adverse effect upon the funding needs or actuarial soundness of the General Employees Retirement Plan for those members who have chosen to remain in the Plan. The Plan will be able to meet its near -future benefit obligations. He will provide confirmation of this in writing. There was some discussion about whether the contribution to the GER Plan as a percent of pay would stay the same. Russ replied that the assumptions used to determine the percentage would be reviewed every year as part of the actuarial valuation process and that those assumptions would determine the percent of pay that is used. - If the assumptions change, the percentage may change also. CONCLUSION/NEXT STEPS: Alan moved that the General Employees Retirement Committee adopt Resolution #98-2 confirming the decision to complete the conversion as described above. Jim Hume seconded the motion, which passed unanimously 5-0. Filename: GMIN1217.doc AEmployees Retirement Committee December 17, 1998, Minutes Page 3 of 3 3. REVIEW OF 1998 ANNUAL REPORT MAIN POINTS: Kevin Westhuis provided copies of the draft 1998 Annual Report. He asked that changes and suggestions be forwarded to him for incorporation. CONCLUSION/NEXT STEPS: The final draft will be presented at the January meeting for approval by the Committee. SCHEDULE FOR NEXT REGULAR MEETING: The next regular meeting will be Thursday, January 7, 1999 at 1:15 p.m. in the Council Information Center (CIC) of City Hall West. The agenda will include: 1. Citizen Participation / Plan Member Comments 1. Consider approving the December 3 and December 17, 1998 minutes 3. Results of DB/DC Conversion 4. Committee Membership Issues 5. Prioritize Work Plan Items 6. Regular Investment Review 7. Other Business ADJOURNMENT The meeting was adjourned at 4:25 p.m. GERC/GERP WEB PAGE ADDRESS: www.ci.fort-collinsxo.us/CITY HALLBOARDS COMMISSIONS/RETIREMENT/index.htm FUTURE MEETING SCHEDULE: The General Employees Retirement Committee normally meets at 1:15 p.m. on the 15` Thursday of each month in the Council Information Center, City Hall West. THURSDAY, JANUARY 7, 1999 THURSDAY, FEBRUARY 4, 1999 THURSDAY, MARCH 4, 1999 THURSDAY, APRIL 1, 1999 THURSDAY, MAY 6, 1999 THURSDAY, JUNE 3, 1999 Filename: GMIN1217.doc