HomeMy WebLinkAboutRetirement Committee - Minutes - 02/04/1993a r
FORT COLLINS GENERAL EMPLOYEES RETIREMENT COMMITTEE
FEBRUARY 4, 1993 MEETING MINUTES
COUNCIL LIAISON: Loren Maxey
MEMBERS PRESENT: MEMBERS ABSENT:
Jerry P. Brown Mollie Mercer
Dennis Sumner Dave Meyer
Alan Krcmarik (Member & Staff Support)
OTHERS PRESENT:
Angelina Powell, former member and education program presenter
Sue Wilcox (Staff Support - Secretary)
Don Mazanec and Amy Coffern of William M. Mercer, Inc., the City's
actuarial firm.
CALL TO ORDER: Chairperson Dennis Sumner called the meeting to order at 1:25
p.m. in the Finance Conference Room on February 4, 1993.'
APPROVAL OF MINUTES: Dave Meyer moved and Alan Krcmarik seconded a motion to
approve the January 7th minutes as distributed. The motion carried
unanimously.
ITEMS OF NOTE: Dennis reported that Mary Crumbaker had a personnel hearing
which conflicted with this meeting and so would not be present. The item
entitled "Retirement benefit questions related to employees injured during
city employment" will be moved to the next meeting. Angelina advised that
she would have to leave at 2:00 p.m. The investment report was moved to item
#4 on the agenda. Also the draft comments from Don Mazanec and Alan
responding to the 1991 Auditor's management letter are not available yet, so
that will be moved to the next meeting.
REVIEW OF DISCUSSION TOPICS: The agenda was approved as revised above.
DISCUSSION TOPICS:
1. PENSION EDUCATION PROGRAM
A. Training Classes
MAIN POINTS: The education presentations are going very well, with
most well attended and many questions. Each person's style of
presentation is different and likewise the reactions of the attendees
is different at each session, although the general reaction was
appreciation that the information was being made available. The
Committee members thanked Amy and Don for the background information
and training which made them comfortable as presenters and able to
answer most of the questions. The presentations usually last 45
minutes to an hour, with more time for questions. The presenters are
keeping track of questions that come up frequently. Some subjects with
a high level of interest are: 1) no survivor benefits before age 55
years, 2) the rule of 80, 3) equity with other City pension plans,
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4) the "penalty" for early retirement, and 5) changing to a defined
contribution plan.
There were a number of questions relating to specific situations or
sets of conditions, which were discussed and clarified for future
presentations or personal feedback to individuals. The question of how
reliable Social Security is comes up frequently. Don believes Social
Security is fairly certain, but Medicare costs are of real concern. He
will provide some information on Social Security that may help answer
questions.
Sue reported that the 10 presentations so far drew 150 participants
from 11 departments or divisions out of approximately 600 active
members. The members hope that the present rate of participation will
continue. Amy felt that if we reached half of the Plan members, we
would be doing very well. Each participant is asked to sign an
attendance sheet and Sue is comparing the names with a list of Plan
members. When the presentations are over, she will send out handbooks
to all those who did not receive a copy at the presentation. There was
discussion on the desirability of taping a presentation for those who
missed seeing one of the presentations, new employees, those
approaching retirement, or to take home for a spouse to view.
CONCLUSIONS/DECISIONS: Dennis agreed to make a presentation of basic
information without an audience present, which could be taped. The
availability of the tape should be announced in Fort Notes also.
NEXT STEPS: Sue will arrange for the taping when it fits into Dennis's
schedule. Alan also requested that the "backup" presenters, Angelina
and Jerry, fill in for his presentations on Tuesday, February 9th at
281 N. College, as he will not be available. Both agreed to do so.
Brochure & Handbook
MAIN POINTS: Many favorable comments were received on the
publications, especially the "Game of Life" brochure. Sue reported
that the cost of the "Game of Life" brochure was $971.54 and the
"Planning Your Retirement" handbook was $687.95 (1000 copies of each).
The posters printed with the schedule were $93.70. The total printing
costs were $1753.19. This was significantly less than the $2,500
budgeted. There should be extra copies available for -future use also.
Several employees whose positions were changed from classified to
unclassified attended the presentations. Although the Plan is no
longer receiving contributions in their names, they are deferred vested
Plan members. They should receive copies of the brochure and handbook.
The fees paid to William M. Mercer, Inc. (which includes preparation of
several drafts of the brochure, several drafts of the handbook, and
preparation of the training session for Committee members and the
associated audio visual and informational materials) total $9,785 out
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of $17,500 encumbered for the education process. It was noted that
significant costs remain for presenting the training class, developing
the survey, evaluating the survey results, and preparing a final report
of survey findings.
CONCLUSIONS/DECISIONS: The Committee members felt that the cost for
this education program is money well spent, especially in light of the
fact that no such education effort had been undertaken by the Pension
Committee since the Plan was implemented back in the 1970's.
NEXT STEPS: Continue with the presentations and distribution of the
booklets. Sue and Mollie will review the deferred vested members list
and distribute the brochure and handbook as needed.
C. FortNotes Articles
MAIN POINTS: The members discussed creating more FortNotes articles
based on the questions the members have been noting at the education
sessions, including the Social Security concerns. Due to other
commitments, Angelina had left the meeting, but it was suggested that
she might again coordinate this effort as she did for the earlier
articles. The Committee would like to begin with the March issue and
include a notice that the survey will be coming out soon.
CONCLUSIONS/DECISIONS: Beginning with the March issue, the Committee
would like to have a series of articles appear in Fort Notes discussing
the questions and concerns raised in the education programs, with some
information on the next steps involved, i.e. the survey and how survey
results will be utilized. Following are the deadlines and publication
dates for FortNotes:
DEADLINE
PUBLICATION
Feb. 16
March 5
March 16
April 2
April 19
May 14
May 17
June 11
June 21
July 9
(1ST PAY CHECK OF MONTH)
NEXT STEPS: Mollie will contact Angelina and see if she is willing to
coordinate this. (See Post Note.)
D. Surveys
MAIN POINTS: Amy had distributed the draft of the survey prior to the
meeting, so the members had time to review and note questions and
comments. The draft was reviewed page -by -page. Concern was expressed
that the survey not be too long or too difficult to read. There was
also concern that it not be over -simplified.
CONCLUSIONS/DECISIONS• The survey will be printed on 11 X 17" paper,
preferably in lavender to keep with the color theme. This will then be
folded in half so it will be read like a book. It will be pre-printed
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with the internal mailing address so they can be returned via the
interoffice mail. All Plan members will receive a survey, whether they
attend an education session or not. After completing the survey, Plan
members will be asked to remove their name label and staple and return
the form to Sue. She will then batch and send them to Amy as they are
received.
Amy will take them to a data entry firm. In the meantime she will
discuss with the Committee members how they wish to have the data
sorted and the categories of information they hope to derive from the
data. She will later prepare a summary of the information. Dennis
requested that the raw data also be transmitted to the Committee, as
there are people within the City who work with this kind of data and
who could be helpful. It was also suggested that when the members
review the next draft, they ask someone to read the survey to find out
if there are ambiguous questions, awkward phrasing, etc.
The following schedule was created for the survey's preparation,
completion and tabulation:
Wed. Feb 17 Final Text reviewed by Committee members at regular
meeting & sample survey completion.
Wed. Feb. 24 Typeset Final Draft sent via FAX to Dave and Sue for
final proofreading.
Thurs. Feb. 25 Comments & final changes to Amy
Monday, March 1 Final copy taken to printer in Fort Collins
Monday, March 8 Sue will send out labeled copies
Wed. March 24 Surveys due to GERC (Sue)
Monday, March 29 Last of surveys to Amy
Friday, April 16 Report to GERC from Amy
TAX WITHHOLDING FROM LUMP SUM PAYMENTS
MAIN POINTS: Recent Plan changes included a provision to make lump -sum
payments of benefits to Plan members, if their monthly benefit at
retirement would be less than $100. Another change provided that these
payments be made one year after a person terminates City employment.
In 1993 the IRS instituted a requirement that the Plan withhold 20% of
the lump -sum payment for taxes UNLESS the funds are rolled over
directly into an IRA account or another employer's eligible retirement
plan that accepts rollovers.
CONCLUSIONS/DECISIONS: It was agreed that the staff members handling
these lump sums should use the option selection form provided by Don
Mazanec to solicit the decision of the Plan member before the checks
are issued. There is also an easy -to -read summary of the IRS directive
and the full text from the IRS which will be given to the Plan member
to facilitate their decision.
NEXT STEPS: Sue will begin implementing this new directive this month,
as there is a lump -sum payment due at the end of March.
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3. FOURTH QUARTER & 1992 YEAR-END INVESTMENT REPORT
MAIN POINTS: City Treasury Administrator Bob Eichem was unable to
attend the meeting, so Alan reviewed the report, pointing out that the
annual rate of return for the GERP for 1992 was 8.34%. The target
yield for the pension fund per City investment policies is the yield of
the Treasury Security with a comparable 5-year maturity (6.17% in
1992). The GER Plan exceeded the target by 217 Basis Points (BP). The
actuarial report assumes an investment rate of return of 7.5%, which
was exceeded by 84 BP. At this time, one BP equals $2,185.00.
It was noted that the Plan does not pay a direct administration fee for
managing funds, as contrasted with ICMA and typical defined
contribution plans. Plan members benefit from having funds managed in-
house.
CONCLUSIONS/DECISIONS: The members expressed appreciation for Bob's
efforts and his results which have benefitted the fund and the Plan
members.
NEXT STEPS: No further action required.
4. CHANGED DATES FOR FUTURE MEETINGS
MAIN POINTS: Because of schedule conflicts, the Committee members
agreed to make some changes in the meeting schedule for the next few
months.
CONCLUSIONS/DECISIONS: Following is the new schedule:
March 4th meeting is rescheduled for February 17th at 11:30 a.m.
in the Finance Conference Room
April 1 As scheduled
May 6th meeting is rescheduled for April 29th at 1.15 p.m. in
the Finance Conference Room
NEXT STEPS: Notices of the new meeting times will be sent to Committee
members and to Plan members.
ITEMS FOR FUTURE DISCUSSION
1. Possible seminars or workshops to increase GER Committee members'
knowledge of their roles and responsibilities.
2. Possible involvement of GER Plan in the 457 deferred
compensation plan.
3. Plan improvements
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A. 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.)
B. Possible conversion of GER Plan to a 401 defined
contribution plan.
C. Rule of 80
4. GERP / Workers Comp / Disability Proposal
5. Legal update on retirement issues.
6. Monitor progress by staff Pension Review Group
AGENDA & SCHEDULE FOR NEXT MEETING
The next meeting will be Wednesday, February 17, 1993 in the Finance
Conference Room. The agenda will include:
1. Pension Education Program
2. GERP Member Survey
3. Comments on Auditor's 1991 Management Letter
4. Retirement Benefit Questions Related to Employees Injured During
Employment with the City.
POST NOTE: Angelina agreed to coordinate the writing of the FortNotes
articles.
ADJOURNMENT
The meeting was adjourned at 3:40 p.m.
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 Finance Conference Room. Any
change from that will be noted.
THURSDAY, MARCH 4, 1993 is rescheduled for WEDNESDAY, FEBRUARY 17, 1993 AT
11:30 A.M. in the Finance Conference Room.
THURSDAY, APRIL 1, 1993 as scheduled.
THURSDAY, MAY 6, 1993 is rescheduled for THURSDAY, APRIL 29 AT 1:15 P.M. in
the Finance Conference Room.
THURSDAY, JUNE 3, 1993 as scheduled.