HomeMy WebLinkAboutRetirement Committee - Minutes - 12/06/1990•
FORT COLLINS GENERAL EMPLOYEES RETIREMENT COMMITTEE
MEETING MINUTES
DECEMBER 6, 1990
MEMBERS PRESENT: MEMBERS ABSENT:
Jerry Brown Mollie Mercer None
Alan Krcmarik Angelina Powell
Dennis Sumner Sue Wilcox, Secretary
Also present were Don Mazanec, Consulting Principal of William M. Mercer,
Inc., and Pam Stultz of Employee Development.
CALL TO ORDER:
The meeting was called to order at 1:20 p.m. in the Central Conference Room of
Parks and Recreation, 281 N. College.
APPROVAL OF MINUTES:
Mollie Mercer moved that the minutes of the November 11 meeting be approved as
written. Angie Powell seconded the motion. The motion passed unanimously.
ITEMS OF NOTE:
Dennis welcomed Pam Stultz of Employee Development, representing Jaime Mares.
AGENDA REVIEW:
Dennis briefly reviewed the agenda and since there was no new information on
the Total Compensation topic, it was deleted.
DISCUSSION TOPICS: Open Items
LONG-TERM DISABILITY VERSUS WORKERS COMPENSATION COVERAGE
MAIN POINTS: Don Mazanec explained that under most plans, disabled
individuals apply for both Workers Compensation and long-term disability
through the insurance carrier. The LTD begins paying disability benefits
very quickly. Then, if Worker's Comp benefits are granted, the amount the
long-term disability pays is off -set by the Workers Comp benefit.
Pam explained that the City used to allow this also, but what often
happened was that both Workers Comp and LTD were paying benefits, with no
notification to the City. When the duplication was discovered, recovering
the duplicate funds was very difficult. That is why the City requires the
employee to file for one or the other (depending on whether it is a
work -related injury or not), but not both.
Other questions that arose included:
1. Who determines disability for the Retirement Plan? It is not clear at
this time who makes this decision. Pam will discuss with Stewart the
possibility of contracting with Equicor (current carrier for long-term
disability) to do this. The City currently pays the first three years
of disability payments. If the individual is still disabled at the end
of three years, Equicor picks up the payments.
Currently there is no way to track someone who gets a lump -sum payment
from Workers Compensation. Do they continue to earn service credit
towards retirement or does this sever the relationship to the Plan?
There are no provisions in long-term disability for partial disability,
only total disability.
DECISIONS/CONCLUSIONS: More information is needed. Pam will consult with
Risk Management to see if there is a way to handle some of these
questionable situations. It was agreed that since the City is now
self -insured, tracking of applications and benefits paid for both Workers
Comp and LTD would be much easier. We may want to conduct these situations
as Don Mazanec suggested as the normal procedure. Pam will discuss this
and other options with Stewart Ellenberg, Risk Manager, and see what would
be the most workable. Pam will also explore what procedures are available
to determine eligibility and prepare a recommendation for the Committee.
NEXT STEPS: Pam or Jaime will report back to the Committee at its next
meeting.
2. UPDATE ON LUMP SUM PAYMENTS & LETTER FOR BENEFITS OF $100 OR LESS
& WRITTEN EXPLANATION OF RETIREMENT OPTIONS
MAIN POINTS: Don presented a draft of a letter to those eligible to
receive lump -sum payments now rather than receiving payments of $100 or
less per month when they retire. The Committee decided to give those
eligible a choice of whether they want a lump -sum pay -out or not. Don
understood that the City sent a letter to employees when they left City
employment, stating what their benefit payment would be and what the
lump -sum payment would be. However, it appears that the City has never
made this a practice. Therefore, Don's letter will be revised to summarize
the re -calculated monthly retirement benefit, in addition to the amount of
the lump -sum payment.
Don also presented a draft summary of the tax rules which apply to these
lump -sum payments. This summary will be included with the notification
letter.
Since it was related to this discussion, Item #1 "Written Explanation of
Retirement Options" of the New Items section of the Agenda was considered
at this time. Mollie presented a draft of a one -page information sheet
explaining the four standard options available to retirees, listing the
benefits in descending order by the amount each paid. It explains how the
benefits are computed and urges consultation with the spouse.
One individual, ex -employee Rose Cefkin, chose to forego her retirement
benefits at age 65 because she was still working. Don explained that the
value of her benefit is going down each year and urged the Committee to
begin paying her benefit immediately, along with a lump -sum back payment
from age 65 to July, 1990. We should then add the 9% increase approved by
Council and pay it through the end of 1990. At this point she would be
caught up with those who have already retired.
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DECISIONS/CONCLUSIONS: The Committee concluded that currently -terminated
employees eligible for the lump -sum payments should be given the option of
a lump -sum payment or their normal benefit payment of $100/month or less
when they reach retirement age. Future terminated employees will not be
given an option, although it may be advisable to wait a year before making
the lump -sum payment to allow for any employees who might choose to
exercise their option to return to City employment within one year of
termination without loss of retirement benefits. It was agreed that it
probably would not be possible to complete the letter and a mailing to
those who are eligible for lump -sum payments before January 1.
Mollie's information sheet on benefit options was approved with a few small
wording changes. This form will be called the "Retirement Benefit Option"
form and will be mailed, along with the "Retirement Benefit Option
Selection" form, to the home of the retiree.
The Committee will follow Don's recommendation in relation to Rose Cefkin.
NEXT STEPS: Don will revise the letter to the recipients to allow them 60
days to choose. It will summarize the re -calculated benefit and lump -sum
amounts for them also. Mollie, Don, Sue and possibly Alan will be involved
in creating this notification letter and information. Mollie will finalize
the Retirement Benefit Option form. Mollie will contact Rose to explain
what is being done and begin the process of paying her.
3. BENEFIT OPTION SELECTION FORM
MAIN POINTS: At the last meeting the subject of the new benefit option
form was raised, but because of time, it was not discussed. Sue explained
that two recent retirements had required that changes be made in the form
that Don Mazanec had drafted. This form will be called the "Retirement
Benefit Options Selection" form and will list the options in descending
order by the amount of the benefit. Sue will work with Dennis Sumner and
his staff to try to use typesetting techniques to reduce the form from
three pages to two.
Since it was closely related to this
Benefit Choice in the Plan" from the
discussed at this time. Don's draf
t
questioned the use of the underlined
plans have a "default" option (Option
written into their plan in the event
However, the GER Plan does not have
phrase has been dropped from the form
Don suggested that the default option and spouse release be added the next
time the Plan is revised, as this provides some protection for the spouse
and the City. Angelina Powell moved and Alan Krcmarik seconded a motion to
include this change the next time the plan is revised and to also remove
any gender distinction from the forms. The motion passed unanimously.
DECISIONS/CONCLUSIONS: A default option of the 50% Joint and Survivor
Benefit and use of a spouse release for any options selected other than
joint benefit will be added to the Plan the next time it is revised. For
options other than a joint benefit with spouse, a spouse's signature line
will be added and a signature required. The Committee would like to see
the revised Retirement Benefit Options Selection form at the next meeting.
NEXT STEPS: A new "Retirement Benefit Options Selection" form, reduced in
size and possibly on self -carbon paper, will be created for Committee
review. The inclusion of a default option will be added to the list of
future changes to the Plan.
DISCUSSION TOPICS: New Items
1. CLARIFICATION ON BENEFITS FOR TERMINATED VS DECEASED VESTED EMPLOYEES
MAIN POINTS: This related to a letter dated November 2 from Mollie Mercer
to Don Mazanec regarding an apparent inequity:
1. A fully -vested employee who leaves receives a lump sum payment if the
benefit would be $100 per month or less, regardless of the age of the
employee.
2. A vested employee who dies must be 55 years of age or older in order
for his beneficiary to receive ANY benefit, and the amount is only
one-half the benefit.
Don's reply was that the difference in benefits is very small in terms of
dollar amount and also that it impacts very few people. The beneficiary of
the employee who dies also is entitled to other compensation, i.e.
insurance. He noted that although it is an inequity, the terminated
employee is receiving an additional gain based on the convenience of the
retirement plan.
DECISIONS/CONCLUSIONS: The Committee felt that attempting to make the two
benefits equal would create more inequities and problems, so it will not be
pursued.
NEXT STEPS: This item will need no further action.
ITEMS FOR FUTURE DISCUSSION
1. Pension investment seminar/public benefit plans workshop.
2. Evaluation of competitiveness of GER Plan, based on Total Comp Study.
3. Defined contribution study (refer to 10/26/90 meeting minutes) delayed
until changes to the current plan have been studied and resolved (refer
to 1/25/90 minutes).
4. Possible involvement of GER Plan in the 401(a) deferred compensation
plan.
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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, February 21st at 1:15 p.m. in the Finance
Conference Room. The agenda will include:
1. Workers Comp VS LTD - Jaime Mares & Pam Stultz
2. Information/Progress on lump -sum payments and letters.
3. Retirement Benefit Option Selection form and explanation.
4. Fourth Quarter 1990 Investment Report.
FUTURE REVISIONS TO THE RETIREMENT PLAN
1. Amend the Plan to make the date of the first retirement benefit payment the
last working day of the month. (See minutes of 11-1-90 meeting.)
2. Amend the Plan to include a "default" option of 50% Joint and Survivor
Benefit. (Refer to minutes of 12-06-90 meeting.)
3. Amend Plan to require spouse's approval on the selection of any retirement
option other than joint benefit with spouse.
ADJOURNMENT
Angelina Powell moved and Alan seconded a motion to adjourn at 3:17 p.m.