HomeMy WebLinkAboutRetirement Committee - Minutes - 10/10/1994FORT COLLINS GENERAL EMPLOYEES RETIREMENT COMMITTEE
OCTOBER 10, 1994 MEETING MINUTES
COUNCIL LIAISON: Ann Azari, Mayor
COMMITTEE MEMBERS PRESENT: ABSENT:
Jerry P. Brown Jacci Peterson
Dennis Sumner Dave Meyer
Alan Krcmarik (Member & Staff Support)
OTHERS PRESENT:
Sue Wilcox, Staff Support - Secretary
Laurie Harvey, Staff Support - Employee Development
Russ Proctor of The Wyatt Company, the City's new actuarial firm.
Dave Agee, Staff Support - Accounting
Edna Hoernicke, Accounting
CALL TO ORDER: Chairperson Jerry P. Brown called the meeting to order at 1:15
p.m. in the 2nd Floor Conference Room of City Hall West on October 10, 1994.
APPROVAL OF MINUTES: Dave Meyer moved
to approve the minutes of the September
minutes were approved unanimously.
and Jacci Peterson seconded a motion
8, 1994 meeting as distributed. The
ITEMS OF NOTE: The "Early Out" proposal will be presented to the Executive
Lead Team (EL Team) on October 12th. Also the Standing Rules revised at the
last meeting have been distributed. Sue will reserve the 2nd Floor
Conference Room of City Hall West at 1:15 p.m. on the 1st Thursday of each
month for GERC meetings.
REVIEW OF DISCUSSION TOPICS: Jerry added the 1995 Work Plan to the agenda,
and Edna Hoernicke asked to address the Committee about a request from a
retiree for an advance payment on their retirement plan benefits.
DISCUSSION TOPICS:
MEMBER/CITIZEN COMMENTS: There were no comments.
2. INTRODUCTION OF RUSSELL PROCTOR OF THE WYATT COMPANY
MAIN POINTS: Jerry introduced Russ Proctor, who will represent the Wyatt
Company, the City's new actuarial consulting firm, at regular Committee
meetings. Jerry said that the previous firm, William M. Mercer, Inc.,
preferred to turn things over to the new firm as soon as the Wyatt Company
was chosen. There is some information still needed from Mercer, with some
associated costs. Dave Agee will get an estimated cost of this work. Dave
also drafted a letter to Don Mazanec expressing the Committee's thanks and
appreciation for the many years of working together. All new correspondence
and calculation requests, etc. will be sent to Russ at the Wyatt Company.
Russ provided an outline of The Wyatt Company's programs and their strategies
to meet the needs of the Committee and the City. Suggestions from the
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Committee included: having Russ or another representative attend all GERC
meetings; allow Russ to access the City's E-Mail system through a modem;
clarification of the aggregate method versus the entry -age method of calcu-
lating benefits; and streamlining the QUADRO (qualified domestic relations
orders) process by meeting with Laurie Harvey from Human Resources, payroll
representatives, and the assistant city attorney for personnel matters.
In regard to costs, Russ stated that regular phone calls should not involve
any extra cost; however, calls which require research could have a cost. In
this case, Russ would estimate the cost and the GERC (through the chair-
person) would then decide whether to proceed. To reduce the number of
incidental calls to the actuary, it was agreed that the GERC chairperson
(Jerry P. Brown), Finance Director Alan Krcmarik, Controller Dave Agee, Human
Resources retirement representative Laurie Harvey, and staff clerical support
person Sue Wilcox would be the main contacts with the actuary. In cases
involving a cost, Jerry Brown will authorize the expense after Russ provides
an estimate.
Russ provided a chart of Wyatt Company personnel who will be working
regularly with the GERC. They include Ken Jamison, the main back-up for
Russ, and Mark Sanford, actuarial analyst. When Russ receives the
information requested from Mercer, he will try to reproduce the 1994
valuation results. Work on the 1995 report will begin in February, with the
draft copy of the report ready for GERC review one week before the May GERC
meeting. Russ also reviewed the format for the valuation report. It was
suggested that a "planning meeting" be scheduled between Russ and City
representatives of the various departments involved in the valuation report.
This could be held before the regular November GERC meeting.
CONCLUSIONS/NEXT STEPS: Sue and Dave Agee will arrange HPDesk access for
Russ. Sue will arrange a valuation report planning meeting prior to the
November 3rd GERC meeting (SEE POST NOTE) and to include: Russ Proctor, Alan,
Dave Agee, Laurie Harvey, Jerry Brown and Sue. Sue will also put a notice in
the next issue of FortNotes about Wyatt Company being the new actuary.
3. UPDATE ON 457/MONEY PURCHASE PLAN (MPP) CHOICE AND EDUCATIONAL
PRESENTATIONS
MAIN POINTS: The draft materials for the education program were not
available. The schedule of events is revised as follows:
CHANGE FROM 457 PLAN TO MPP PLAN
September 16 FortNotes article announcing change to offer MPP plan to
classified employees.
September 19-30 Draft of comparison guide, election form, and employee edu-
cation presentation materials prepared by Wyatt Co.
October 7 Meeting with City staff to review draft of material.
October 20 Train -the -trainer session for employee education process.
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October 21 Final draft of material.
October 24-26 Education materials printed.
November 1 Information packets sent to employees.
November 7-21 Conduct employee meetings to discuss options, pros/cons,
etc.
December
12
Election forms
due to Human
Resources Department
January
1, 1995
Change becomes
effective for
those electing MPP plan
The education sessions will be held at the same time the Cafeteria Benefits
sign-up period is being conducted, but they will be separate from those
information sessions.
CONCLUSION/NEXT STEPS: Work is continuing on the education/choice program.
4. REQUEST FOR ADVANCE PAYMENT OF RETIREMENT BENEFITS
MAIN POINTS: Edna Hoernicke was present to ask the Committee to consider
granting a request from a retiree (who wished to remain anonymous). The
retiree wishes to receive his/her normal November retirement benefits in
October in order to pay for a medical test which must be paid in cash.
Requests which are received for an advance on a normal paycheck are routinely
not allowed. The Committee members had a number of questions and discussed
alternatives or other agencies that might be available to assist the retiree.
The Committee offered to guarantee payment directly to the physician. The
retiree was reluctant to put the request in writing as there was concern
about confidentiality.
CONCLUSIONS/NEXT STEPS: The Committee denied this request for an advance
payment of retirement benefits because of the lack of a written request and
theuncertainty that all other options had been explored by the retiree.
5. 2ND QUARTER 1994 INVESTMENT REPORT
MAIN POINTS: Alan explained that the 2nd Quarter Investment Report was
delayed because of a change in computer software used to track investments.
It is anticipated that this change will allow the next quarterly report to
reflect a blending of the rates of returns for mutual funds and non -mutual
funds. Eventually the returns will reflect market value.
The target rate of return for the GER Plan is 7.5%. The 2nd Quarter rate of
return for non -mutual funds was 7.07% and the year-to-date rate is 7.23%,
which reflects the stock market's position at its lowest point in 30 years.
CONCLUSIONS/NEXT STEPS: The Committee recognizes that a long-term investment
program has both ups and downs in the rates of return and the value of the
investments. The members accepted the report as presented. The 3rd quarter
investment report should be ready for the next meeting. Copies of the report
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can be obtained by calling Sue at -6788.
6. GFOA AWARDS PROGRAM
MAIN POINTS: Alan explained that the Government Finance Officers Association
(GFOA) has programs that recognize well -managed and high -achieving financial
reports (CAFR), budget documents, and pension plans. The City's financial
reports have received this recognition for the last seven years and the
budget document has received it for the last 10 years. There is a list of 20
principals that govern pension plans, and the GERP would have to meet 11 of
them in order to apply for the pension plan award. Some of these include:
having written objectives and policies for investments, having written
fiduciary standards and responsibilities, and conducting an independent
review of the actuary every 10 years.
CONCLUSIONS/NEXT STEPS: After discussion it was agreed to add this to the
"items for future discussion" and possibly include it in the 1995 Work Plan.
7. 1995 WORK PLAN
MAIN POINTS: December 1st is the deadline for submitting the Committee's
work plan for 1995 to the City Clerk's Office. The Committee and staff
brainstormed the following ideas for inclusion in the 1995 Work Plan:
1. Transition to new actuary.
2. Work with Human Resources to go to bid for a MPP/457 Plan
administrator.
3. Explore more ways for employees to put additional dollars away for early
retirement.
4. Explore options for health insurance for retirees.
5. Encourage Executive Lead Team (EL Team) to research the question of the
affects of reduced early retirement benefits and possible relationship to
injuries and Workers Compensation disability claims for employees.
6. Revisit the Rule of 80 in the last quarter of 1995.
7. Pursue meeting the GFOA award standards for pension plans.
CONCLUSIONS/NEXT STEPS: Jerry will draft a work plan for GERC review at the
next meeting.
ITEMS FOR FUTURE DISCUSSION
1. Possible seminars or workshops to increase GER Committee members'
knowledge of their roles and responsibilities.
2. GERP / Workers Comp / Disability Proposal to EL -Team
3. Method to Report Blended Yields (Bonds & Equities) on Investments
4. Rule of 80.
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AGENDA & SCHEDULE FOR NEXT MEETING
The next meeting will be Thursday, November 3rd at 1:15 p.m. in the 2nd Floor
Conference Room of City Hall West. The proposed agenda will include:
1. Plan Member/Citizen Comments
2. Investment Report - 3rd Quarter, 1994
3. Update on Mercer -Wyatt transition.
4. Update on 457/MPP Plan education program and member vote.
5. "Early -out" update.
6. 1995 Draft Work Plan
7. Possible change in December & January meeting dates
8. Other Business
ADJOURNMENT: The meeting was adjourned at 4:25 p.m.
POSTNOTE: The planned Actuarial Report planning meeting has been deferred
from November 3rd to a later date.
MEETING SCHEDULE:
The General Employees Retirement Committee meetings are normally held at 1:15
p.m. on the 1st Thursday of each month in the 2nd Floor Conference Room, City
Hall West. The current meeting schedule for the next six months is as
follows:
THURSDAY, NOVEMBER 3, 1994
THURSDAY, JANUARY 5, 1994
THURSDAY, MARCH 2, 1994
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THURSDAY, DECEMBER 1, 1994
THURSDAY, FEBRUARY 2, 1994
THURSDAY, APRIL 6, 1994