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Finance Administration
City of Fort Collins
FORT COLLINS GENERAL EMPLOYEES RETIREMENT COMMITTEE
MAY 4, 2000, MEETING MINUTES
Approved, As Amended, on June 1, 2000
COUNCIL LIAISON: Mayor Ray Martinez
COMMITTEE MEMBERS PRESENT: ABSENT:
Jim Hume, 221-6776 Terry Van Cleave, 221-6321
Alan Krcmarik, 221-6788 Bill Switzer, 221-6713
Susan Lehman, 221-6813 Dottie Nazarenus, 204-4429
OTHERS PRESENT:
Michele Hays -Johnson, Plan Member (Committee Member as of June 1, 2000)
Mark Sanford, Watson Wyatt Worldwide, the Plan's actuarial firm
Vincent Pascale, 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 Jim Hume called the meeting to order at 1:15 PM.
ITEMS OF NOTE: Jim welcomed Bill Switzer of the Utilities Department as the new Committee
member to replace Kevin Westhuis. Jim also welcomed Michele Hays -Johnson who will join
the Committee in June.
APPROVAL OF MINUTES: Alan Krcmarik distributed the draft minutes for the April 6, 2000,
meeting. There were no suggested changes. Jim Hume moved that the minutes be approved
as distributed. Terry Van Cleave seconded the motion, which passed unanimously (6-0).
DISCUSSION TOPICS:
1. GER PLAN MEMBER(S) COMMENTS: No comments.
2. PLAN OF ACTION FOR FULL-TIME — PART-TIME EDUCATION SESSIONS
MAIN POINTS: Alan distributed the revised Issue Paper. The Issue Paper reviews why the
Committee is recommending the change in the calculation of service credit. It also includes the
examples from Watson Wyatt that demonstrate the inequity. All the documents needed to use
2080 hours for full-time and 1040 hours for half-time work.
Deb Weedman expressed a concern about "actual" hours instead of "base" hours for a position.
The Plan's definition of Compensation excludes "bonuses, compensatory time, overtime pay,
lump -sum payments for accrued vacation time, worker's compensation, and any contribution by
the City this Plan, or the like." For a part-time position, the GERP pension contribution includes
only the base hours, not any extra hours. Base hours (referred to as "bi-weekly scheduled
1!i0@aT1rdA 4[tfl TU09Q P.O. Box 580 • Fort Collins, CO 80522-0580 - (970) 221-6788 • FAX (970) 221-6782
GERC Meeting Minutes
May 4, 2000
Page 2 of 5
hours" on the Personnel Action Form) are recorded on the time sheets in a manner to properly
track "Compensation" as defined in the Plan. The Committee discussed the use "regular" or
"eligible" hours. Whatever word is used on the handouts, it needs to be included in the
definitions. Attachment 1 also needs to show the actual (lower) contribution figures used in the
Valuation Report. Greg Tempel asked to include the "disclaimer paragraph" in the Issue Paper.
Deb is concerned how the J.D. Edwards system records the categories of pay and how that
data can be used to report future Final Average Monthly Compensation for retirement benefits.
Julie Depperman agreed that the method needs to be verified.
Susan Lehman will prepare a schedule of about ten presentations to various work areas. She
feels the new Issue Paper is very clear. This may require less presentation time, allowing more
time for discussion and questions. She suggested adding a page to the Issue Paper for
employees to submit questions in advance. Address labels sorted by location code may be
available to ensure all members receive the information before the sessions. The sessions will
most likely begin after the June 1 GERC Meeting. _
CONCLUSION AND NEXT STEPS: Using the Committee's suggestions, Alan will revise and
distribute the Issue Paper for final review. Mark (or Julie) will revise the attachment tables to
reflect the actual contribution rates and using 2080 hours to illustrate full-time positions in the
examples. Susan will schedule the education sessions after the Committee decides when they
should begin. Deb and Julie will determine the data format from the J.D. Edwards system.
3. BENEFIT CALCULATIONS AFTER JANUARY PAY ADJUSTMENTS
MAIN POINTS: Over the years, Plan benefits have been calculated in different ways. During
the last few years, benefit calculations have not always included mid -year pay changes. The
Plan uses a monthly salary basis. The City pays every two weeks that makes the calculation
more complex. Alan, Deb, and Julie met and are working on concisely defining the elements of
the calculation based on the Plan. When staff completes these guidelines, they will collect the
pay history data from the old payroll system. Staff will collect, organize, and retain the data for
future use.
Deb noted that to complete the income verification for one person required about one day and
utilized two computer systems, microfiche, old reports, and personnel files, including those in
off -site storage, and involved converting bi-weekly pay records to monthly.
CONCLUSION AND NEXT STEPS: Staff will develop a plan to calculate and review members'
benefits.
4. COST OF LIVING ADJUSTMENT FINAL REPORT
MAIN POINTS: There was no new information to report at this time.
CONCLUSION AND NEXT STEPS: The Committee deferred this topic to the June meeting.
5. BENEFICIARY DESIGNATION FOR DECEASED MEMBER
MAIN POINTS: Greg reported negotiations are continuing on the lump -sum benefit for a
disabled former City employee who died during the past year. Attorneys for the parties are
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May 4, 2000
Page 3 of 5
attempting to set up a trust fund for the deceased employee's son to receive the death benefit.
There has been no distribution of the benefit.
CONCLUSION AND NEXT STEPS: Greg asked this item be deferred to the next meeting.
6. FIRST QUARTER, 2000 INVESTMENT REPORT
MAIN POINTS: Julie distributed the GERP First Quarter investment report. She noted an
interesting point resulting from the strong economy. Before the 1998 conversion, the portfolio's
value was about $38 million. Nearly $9 million was paid for the conversion. Just 17 months
later, the portfolio's value is back up to about $36 million. The fixed income portion continues tc
feel the negative effects of rising interest rates. The Plan purchased some fixed income
securities with rates above 8%.
Alan authorized the sale another portion of the under -performing IAI Regional and Nicholas
funds. To maintain asset allocation targets, a portion of Janus Overseas fund was sold. About
$1 million worth of these three funds were sold, with a gain of approximately $59,000 on the
sales.
To diversify the portfolio and increase the mid -cap holdings, the Plan purchased $250,000 of
Janus Enterprise Fund. This fund has a 5-star rating and an average risk rating for its category
(47th out of 100). Julie explained that purchases have been made in Dreyfus Emerging
Leaders, a small -cap fund with a 4-star rating, low risk for its category (12 th out of 100), and low
fees. Meridian Value is also being considered for addition to the portfolio. It is a small -cap fund
with a 5-star rating, low risk (ranked 4t' out of 100), and low investment fees.
CONCLUSION AND NEXT STEPS: Alan and Julie will continue to monitor the performance
and to purchase and sell funds to achieve the balance required by the investment policy.
7. ELECTION OF CHAIRPERSON AND VICE CHAIRPERSON
MAIN POINTS: Jim noted when he became Chair of the Committee, replacing Kevin
Westhuis, no new Vice Chair was elected. As he has resigned effective following the meeting,
he suggested that a new Chair and Vice Chair be elected.
Terry nominated Susan for Chair and Dottie seconded his motion. Jim nominated Terry for
Vice Chairperson and Bill seconded the motion. It was moved and seconded that the
nominations for Chair and Vice Chair be closed, with a vote of 6-0 in favor of the motion.
CONCLUSION AND NEXT STEPS: Jim suggested the new Chair and Vice Chair rotate
chairing the meetings in order to spread the experience around.
8. PROGRESS ON ACTUARIAL SERVICES SELECTION PROCESS
MAIN POINTS: At Jim's request, Mark Sanford of Watson Wyatt left the room during this
discussion because his firm submitted a proposal to provide the actuarial services. Jim advised
the Committee and staff four actuarial consultants had submitted proposals. Six staff and
Committee members reviewed the proposals. The scores of the top rated firm were about 60
points higher than the next two firms. Purchasing Agent Jim O'Neill had suggested since the
top rated firm had a commanding lead, it was not necessary to interview the top three firms.
Greg had questions to ask of the top firms. One was about not having a Colorado attorney on
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May 4, 2000
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staff. The other was about the costs of certain services not included in the RFP. Depending
on the answers, he might change his rating of the firms. Jim thought the proposal from Wyatt
did not address some concerns voiced by the Committee and staff related to their current
performance. For Jim, the third firm's costs firm eliminated them from consideration.
CONCLUSION AND NEXT STEPS: The Committee decided to meet with representatives of
the top rated firm to negotiate prices, scope of work, and how to handle Colorado law
questions. If the responses are inadequate, the Committee may decide to interview the other
firms.
9. OTHER BUSINESS:
A. 1-1-2000 VALUATION REPORT DISTRIBUTED. Mark distributed the copies of the 1-1-
2000 Valuation Report. He reminded the Committee that many items in the report had
been discussed at the last meeting. The current contribution rate (4.5%) is greater than the
recommended contribution rate. Finance Administration will have additional copies of the
Valuation Report available for review.
B. RETIREMENT PHILOSOPHY. Alan distributed the Retirement Philosophy that the
Committee adopted in 1997. He suggested that the new Committee members read it. The
Committee may want to put this on the agenda for discussion.
C. MEETING MOVED TO ANOTHER ROOM Another group needed the Council Information
Center for a meeting, so the GERC moved to the Hallway Conference Room of City Hall.
10. CONSIDERATION OF KRATZ DOMESTIC RELATIONS ORDER
MAIN POINTS: This item was moved to the end of the meeting because its consideration
might be lengthy. Greg advised the Committee it may consider this issue in an executive
session. The Committee decided to consider the item in the regular meeting. Due to the
personal nature of a Domestic Relations Order, the minutes have been abridged.
Greg explained when former employee Robert Kratz recently left City employment, he
submitted to Human Resources a copy of a Domestic Relations Order (DRO) for distribution of
his retirement benefit. Mr. Kratz and his former spouse prepared the DRO, dated February 10,
1998. The Plan requires the Committee to review and approve all domestic relations orders.
Vincent Pascale noted he had informed Mr. Kratz and his former spouse by letter, stating the
Committee would consider their domestic relations order at this meeting. The letter informed
the parties or their attorneys could attend and they could address. Mr. Kratz replied by letter
stating that since he had moved a considerable distance from Fort Collins, he would be unable
to attend. The former spouse informed Greg by telephone that she would not attend.
GERC Resolution 2000-1 sets out the rules, forms, and procedures for submission of DRO
agreements. Greg reviewed the DRO and found it did not meet the Resolution 2000-1
requirements in several substantial ways. Greg distributed a document "Draft Finding and
Decision", that he had drafted based on the deficiencies in the DRO. Greg advised that the
judge in the divorce case had approved the DRO despite the deficiencies. When the parties can
reach agreement in settlement discussions, the judge tends to approve the agreement even if
the conditions in the agreement do not fully adhere to guidelines.
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May 4, 2000
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CONCLUSION AND NEXT STEPS: Alan moved to approve the "Findings and Decision "
document regarding the Kratz DRO. Susan seconded the motion. The vote was unanimous (6-
0) in favor of the motion. This action means staff members will contact the parties and offer
them some assistance in re -submitting a DRO that complies with the requirements.
SCHEDULE FOR NEXT REGULAR MEETING: The next regular meeting will be Thursday,
June 1, 2000, at 1:15 PM in the Council Information Center (CIC) of City Hall West. The
agenda will include:
1. Citizen Participation and Plan Member Comments
2. Consider approving the May 4, 2000, minutes
3. Discuss Retirement Philosophy
4. Plan of Action for Full-time — Part-time Education Sessions
5. Progress with Benefit Calculations After January Pay Adjustments
6. Final COLA Implementation Report
7. Update on Beneficiary Designation for Deceased Member
8. Progress on Kratz DRO
9.. Other Business
ADJOURNMENT: Jim adjourned the meeting at 3:04 PM.
GERC AND GERP WEB PAGE ADDRESS:
httD7//www.ci.fort-collins.co.us/CITY HALUBOARDS COMMISSIONS/RETIREMENT/index.htm
FUTURE MEETING SCHEDULE:
The Committee normally meets at 1:15 p.m. on the first Thursday of each month in the Council
Information Center, City Hall. The next scheduled meeting will be Thursday, June 1, 2000, at
1:15 PM. The Committee will hold remaining meetings for 2000 as shown below:
EARN.
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EImes
THURSDAY, JULY 6, 2000
THURSDAY, AUGUST 3, 2000
THURSDAY, SEPTEMBER 7, 2000
THURSDAY, OCTOBER 5, 2000
THURSDAY, NOVEMBER 2, 2000
THURSDAY, DECEMBER 7, 2000