HomeMy WebLinkAboutRetirement Committee - Minutes - 07/29/1991FORT COLLINS GENERAL EMPLOYEES RETIREMENT COMMITTEE
JULY 29, 1991 MEETING MINUTES
MEMBERS PRESENT:
Jerry Brown
Alan Krcmarik
Dennis Sumner
Mollie Mercer
Angelina Powell
Sue Wilcox, Secretary
MEMBERS ABSENT:
Visitors included Don Mazanec and Rob Johnson from William M. Mercer, Inc.;
Pam Stultz and Mary Crumbaker-Smith from Employee Development; Stewart
Ellenberg from Risk Management and Bob Eichem of Treasury Division.
CALL TO ORDER: Chairperson Dennis Sumner called the meeting to order at 1:15
p.m.
APPROVAL OF MINUTES: Dennis pointed out that on page 2 of the May 20, 1991
minutes, under Establishment of New Retirement Committee, the last sentence in
the first paragraph should read ..if it should convert to a defined
contribution plan." Sue mentioned that on page 5 under Agenda and Schedule for
Next Meeting, there should be an item 7. Problem statements and time lines for
"Items for Future Discussion". Mollie moved and Angie seconded the motion to
approve the minutes as corrected. Motion passed unanimously.
ITEMS OF NOTE: Dennis introduced the visitors present.
REVIEW OF DISCUSSION TOPICS: For the convenience of the visitors, the order of
the agenda items was rearranged and an item was added to discuss various
publications available to the group.
DISCUSSION TOPICS: Open Items
1. LTD VERSUS WORKERS COMP
MAIN POINTS: Mary Crumbaker-Smith, an attorney working with Employee
Development on employee benefits, worked with Stewart Ellenberg, Pam
Stultz and Don Mazanec to draft some plan changes to address the
inequities between these two groups of disabled City workers. Copies of
the draft were distributed and discussed.
CONCLUSIONS/DECISIONS: The members, Pam, Stewart, and Don will review
Mary's draft and submit any questions or concerns to her, so that a
revised draft can be routed to members before the next meeting.
NEXT STEPS: The members, Pam, Stewart, and Don will review Mary's draft
and submit any questions or concerns to her. Mary will revise the draft
and circulate it, with hypothetical examples, to the members before the
next meeting.
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2. PROPOSED AMENDMENTS TO GER PLAN
MAIN POINTS: Mary Crumbaker-Smith presented a draft summarizing proposed
changes in the GER Plan. This was discussed briefly. Current topics on
this list are:
1. Long-term disability versus Workers Comp discrepancies.
2. Correction of membership exceptions to GERP.
3. Limiting period for return to participation in GERP. (This applies
to employees who leave and return to City employment within a
defined period.)
4. Date for payment of monthly retirement benefit.
5. Reference to spousal consent requirements.
6. Addition of one-year delay in severance benefits.
7. Miscellaneous housekeeping items.
CONCLUSIONS/DECISIONS: Committee members will review this list to see if
it is complete.
NEXT STEPS: This list will be reviewed at the next meeting for
completeness. Any items needing further clarification will be discussed.
3. GERC BENEFITS AND TOTAL COMPENSATION
MAIN POINTS: Angelina reported that she had discussed the total
compensation issue with Jaime Mares. Jaime explained that a survey is
being conducted to determine what cafeteria benefits employees want most.
The results of this survey will be available in the fall and at that time
they will share the results with the GERC. It may be appropriate for the
GERC to be involved in this effort at that time.
CONCLUSIONS/DECISIONS: The group will learn from the Employee Development
survey any information received regarding employee retirement -related
items. A decision on any follow-up can be made at that time.
NEXT STEPS: None at this time.
4. LUMP SUM PAYMENTS
MAIN POINTS: Sue has been able to trace all but two of the former City
employees with vested deferred benefits in order to offer them lump -sum
settlements. The letters for this group are ready to go out August 7th.
However, during the research for these people, Mollie discovered another
group of former employees who had partial vesting and would therefore be
entitled to a lump -sum option. She has forwarded the necessary
information to William M. Mercer, and they have been working on these
calculations. As soon as the calculations are completed, they will be
forwarded to Sue and letters will be sent to them also.
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Mollie's research revealed that two individuals in the second group of
employees retired between January 1, 1977 and May 17, 1977, when the
partial vesting amendment was passed, but it is uncertain what effective
date was to be used. Traditionally, changes passed during a calendar year
are made retro-active to January 1 of that year. The language of the
amendment passed by City Council in 1977 was not clear on the effective
date. This left these two individuals in limbo.
CONCLUSIONS/DECISIONS: Because the impact on the fund would be very small,
only two people were involved, and this would be consistent with current
practice, Mollie moved that the amendment granting partial vesting
(adopted May 17, 1977) is assumed io be effective January 1, 1977. Alan
seconded the motion and it passed unanimously. (Angelina Powell was
absent during this vote.)
NEXT STEPS: Mercer, Inc. will prepare the necessary information for Sue
to issue the second set of lump -sum letters as soon as possible after the
date of the letters for the first list.
5. PROBLEM STATEMENTS 5 TIME LINES FOR ITEMS FOR FUTURE DISCUSSION.
MAIN POINTS: Due to the lengthy agenda, it was suggested discussion on
this topic be postponed until the next meeting.
CONCLUSIONS/DECISIONS: Discussion postponed to next meeting.
NEXT STEPS: To be discussed at next meeting.
DISCUSSION TOPICS: New Items
1. QUARTERLY INVESTMENT REPORT
MAIN POINTS: Bob Eichem noted that the overall rate of return for the 2nd
quarter of 1991 was 9.32%, which is quite favorable compared to the
current Treasury rate of 7.7%. His new strategy of "buy and hold"
provides a better return than the "buy and sell" strategy he used for
short-term gains. He also explained the various charts included with the
report and answered questions.
CONCLUSIONS/DECISIONS: Alan commended Bob for his efforts, saying the rate
of return was excellent for the current economic times. The GERC thanked
Bob for the excellent performance of the retirement investments.
NEXT STEPS: None required.
2. ACTUARIAL VALUATION
MAIN POINTS: Don Mazanec presented the actuarial valuation report for
1990 and advised that members would notice a great deal of change which is
due to adoption of updated mortality tables. Also included is a list of
plan members who were entitled to vested benefits at age 65. Some of
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these individuals have died, so Don suggested that they provide the
necessary calculations of the benefits that they should have received and
the fund will pay their estates the lump sums.
The Committee also discussed the method used by the City's auditors in
reviewing the financial condition of the Retirement Plan. The auditor's
approach makes it appear that excess funds are being contributed to the
Retirement Fund. Alan suggested that Don send an explanation of funding
requirements for the retirement fund. This will be forwarded to the City
Finance Committee.
CONCLUSIONS/DECISIONS: Alan moved that the Committee accept the 1390
Actuarial Valuation Report and Mollie seconded the motion. The motion was
approved unanimously.
NEXT STEPS: Don will provide copies of some early retirement studies to
Alan.
MAIN POINTS: Because of the long agenda and the lateness of the hour, it
was proposed that choosing Committee leadership for 1991-92 be postponed
until the next meeting.
CONCLUSIONS/DECISIONS: Jerry Brown moved to postpone choosing committee
leadership until the next meeting and Alan seconded the motion. The vote
was unanimous in favor of the motion.
NEXT STEPS: Committee Leadership will be on the next meeting agenda.
4. PUBLICATIONS
MAIN POINTS: Alan discussed several publications available related to
pension information. He asked the Committee if these should be purchased.
CONCLUSIONS/DECISIONS: It was felt that these publications were not
suitable for the GERC's needs ---current information of this type is
obtained from the City's actuary.
NEXT STEPS: No new references will be purchased.
ITEMS FOR FUTURE DISCUSSION
1. Pension Investment Seminar/Public Benefit Plans Workshop
2. Evaluation of competitiveness of the GER Plan, based on Total Comp
Study.
3. Defined contribution study. (Refer to 10/26/89 meeting minutes.)
Delayed until changes to the current plan have been studied and
resolved. (Refer to 1/25/90 minutes.)
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4. Possible involvement of GER Plan in the 401 (a) deferred compensation
plan.
5. Plan improvements to be considered. (Review in June. See October
29th letter from Don Mazanec for costs.)
6. Resolve retirement benefit questions related to employees injured
during employment with the City, i.e. Sehestedt and Hattan.
AGENDA & SCHEDULE FOR NEXT MEETING
The next meeting will be Thursday, August 29th at 1:15 p.m. in. the Finance
Conference Room. The agenda will include:
1. Proposed amendments to GERP
2. Update on response to lump -sum payments letter.
3. Workers Comp VS Long -Term Disability.
4. Problem statements and time lines.
5. Committee leadership.
ADJOURNMENT
It was moved and seconded to adjourn the meeting at 3:39 p.m.
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