HomeMy WebLinkAboutRetirement Committee - Minutes - 11/08/1999Gener mployees Retirement Plan • "(1p 2?
City of Fort Collins
FORT COLLINS GENERAL EMPLOYEES RETIREMENT COMMITTEE
November 8, 1099, MEETING MINUTES
COUNCIL LIAISON: Mayor Ray Martinez Approved December 2, 1999
COMMITTEE MEMBERS PRESENT: ABSENT:
Jim Hume, 221-6776
Alan Krcmarik, 221-6788
Susan Lehman, 221-6813
Dottie Nazarenus, 484-7592
Terry Van Cleave, 221-6321
Kevin Westhuis, 224-6156
OTHERS PRESENT:
Deb Weedman, Vincent Pascale (Staff Support — Human Resources)
Greg Tempel, (Staff Support — Legal)
Julie Depperman, (Staff Support — Investments)
Sue Wilcox, (Staff Support — Clerical)
Dave Meyer, Plan Member
CALL TO ORDER: Chairperson Kevin Westhuis called the meeting to order at 1:41 p.m.
ITEMS OF NOTE: The Committee was advised that Ken Jamison, the Watson Wyatt
representative, was delayed by a traffic accident on 1-25 and would probably not be able to
make it to Fort Collins in time for the meeting. It was agreed to defer the discussion on tracking
of domestic relations orders to the next meeting, as Ken's participation will be pertinent. In
addition, Ken was also bringing some information about the part-time, full-time issue, so that
discussion may be shortened.
APPROVAL OF MINUTES: Alan Krcmarik distributed copies of the October 7, 1999 minutes
and the members reviewed them. Greg Tempel asked that a sentence attributed to him be
removed. Deb Weedman said that in relation to the question about providing an employee's
pay rate, that the wording in the minutes was correct. However, if a request is made for a
specific employee's salary, that information will be provided. Alan moved that the minutes be
approved with the sentence deleted as requested. Jim Hume seconded the motion, which
passed unanimously (6-0).
DISCUSSION TOPICS:
1. GERC PLAN MEMBER(S) COMMENTS AND CITIZEN PARTICIPATION:
Dave Meyer has been following the GERC minutes in relation to the full-time and part-time
equity issue. He suggested that all benefits be calculated based on the employee's
percentage of full-time equivalent (FTE) employment and annualized hourly compensation
rate. He felt this would be a simple solution and provide all members with the benefits due
300 LaPorte Avenue • P.O. Box 580 • Fort Collins, CO 80522-0580 e (970) 221-6788 • FAX (970) 221-6782
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to them, not more nor less. It was agreed to include this in the discussion of the part-time
and full-time agenda discussion item.
2. DISCUSSION OF REVISING PLAN DOCUMENT
MAIN POINTS: Earlier this year, Greg Tempel had presented a draft of the revised Plan
document (incorporating all amendments since 1992) to the Committee.
CONCLUSION AND NEXT STEPS: The Committee had decided to add this item to the Work
Plan for 2000, which is a discussion item later on the agenda.
3. DISCUSSION OF PART-TIME FULL-TIME ISSUE
MAIN POINTS: Alan reiterated Dave Meyer's suggestion that a member's service credit be
calculated using the employee's percentage of FTE and annualized hourly compensation, using
the highest five years of the last ten years of service. Making this method retroactive may not
be possible, so such a change would probably only affect future service. Deb Weedman
advised that currently only five years of service data is accessible on the payroll and benefit
system and there presently is no way to track FTE information as it relates to pension plan
benefits.
To implement a new calculation method might require that each member's existing benefit be
calculated, as of the implementation date for a new calculation method, and that benefit would
not change. The benefit earned under the new method would then begin and at the employee's
separation from the Plan, it would be combined with the former benefit.
Implementing a new method of calculating the benefit would require educating the members
and creating a system to track the benefit Also needed is information on the financial impact
this might have on the Plan. Vince Pascale suggested that to better understand the problem
and possible solutions, samples be created for generic employees using the different
combinations of full-time and part-time career changes.
Another suggestion was to base retirement benefits on an average actual salary for an
employee's entire career with the City, but it was pointed out that such a method provides a
very low benefit and it is very time-consuming to calculate.
CONCLUSION AND NEXT STEPS: Since Ken Jamison was not available at this meeting to
present the benefit calculation options he had prepared, Alan and Julie volunteered to contact
him and discuss this information. Greg Tempel said he would research the issue about
retroactive application of an amendment to the Plan. Vince expressed concern that the amount
of work involved may not justify the $1,500 cost, which Watson Wyatt quoted the Committee for
the work. Vince will also check on how to assess service using either hours per year or a
percentage of the year's service credit.
4. COMMITTEE CHAIRPERSON DISCUSSION
MAIN POINTS: There had been discussion at a previous meeting about the possible sharing of
the Chairperson's position. However, Kevin read his letter of resignation, expressing his
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appreciation for the time spent on the Committee, but explaining that his career change limits
the time and energy he can commit to the position,
CONCLUSION AND NEXT STEPS: Kevin's letter of resignation, effective at the end of
today's meeting, will be forwarded to the City Clerk's Office. The next opportunity to accept
applications for a replacement for Kevin is probably in the spring of 2000, with appointments
usually effective July 1. Jim Hume will assume the position of Chairperson.
5. COST OF LIVING ADJUSTMENT (COLA) FOR RETIREES
MAIN POINTS: The effort to include a COLA for retirees in the 2000-2001 budget is still being
considered by the Council. GERC member Dottie Nazarenus made a presentation supporting a
COLA at the October 19 City Council meeting. About 25 retirees also attended the meeting.
The City Manager responded to Council questions (not in support of the COLA), but his infor-
mation may have been incomplete. Alan has since provided him with current information and
copies of documents from the Council Finance Committee supporting a COLA. At this time the
plan is to include a COLA in the "exception process" for additions to the budget. This will be
presented, along with other budget information, to the Finance Committee on November 10.
CONCLUSION AND NEXT STEPS: Jim Hume will plan to be at the Finance Committee
meeting to provide support and answer questions if need be. Mollie Mercer had written a letter
to City Council expressing her support. Mayor Martinez, liaison to the Committee, appeared to
support a COLA which could be phased in over four years at a cost of $843,000 or a one-time
expense of about $755,000 (March 4, 1999 minutes). This would be based on full inflation rate
less 1 % annually. Greg Temple advised that if the budget for the COLA is approved by City
Council, the GER Plan will have to be amended by the Committee and the Council before it can
be implemented.
6. TRACKING DOMESTIC RELATIONS ORDERS (DRO)
MAIN POINTS: The Committee needs to continue to work with Watson Wyatt and Human
Resources to create a workable process for tracking domestic relations orders.
CONCLUSION AND NEXT STEPS: Because Ken Jamison could not be at this meeting, this
item is deferred until the December 2 meeting.
7. EVALUATION OF ACTUARIAL SERVICES
MAIN POINTS: There has been some concern about the quantity, the quality, and the cost of
actuarial services since the beginning of the year. Committee members and staff aired their
perceptions and questions. Next year a request for proposal (RFP) will be sent out for bids on
actuarial services, but the current provider will complete the valuation report for the year
beginning 1/1/2000, which will be presented in the second quarter of the year. They are also
responsible for the Personal Retirement Planning Statements (PRPS) being sent to the Plan
members in March or April. The review committee evaluating the RFP would probably include
Jim O'Neill from Purchasing and at least one person from the GERC. Greg Tempel and
someone from Human Resources are also possible review committee members.
Kevin advised that for several years he had received a call from Alf Gimble, Managing
Consultant for Watson Wyatt, asking about the quality of the firm's work. Perhaps a letter to
him identifying the Committee's concerns would be a basis for discussion.
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CONCLUSION AND NEXT STEPS: Alan will draft a letter to Mr. Gimble outlining the
Committee's concerns.
S. WORK PLAN FOR 2000
MAIN POINTS: As previously mentioned, the restatement of the Plan document will be
pursued in 2000. A number of the current work plan items will carry over to 2000 and other
items are required to be done every year.
Among additional ideas discussed was the possibility of exploring formation of a committee,
either by combining with the GERC or forming a separate group to represent the interests of
employees who are members of the various ICMA Retirement Corporation retirement and
deferred compensation plans. Alan noted that a similar effort to form a committee of Police
personnel to oversee the Police Department's Prudential plans, elicited little interest from the
members of the Police plan. However, the Committee members felt that the 1500 employees
participating in one or more of the ICMA plans would show more interest. Alan also
commented that although the ICMA Retirement Corporation's investments have been fairly
good in recent years, there have been lapses in the service ICMA RC provides, particularly in
the area of tracking loans and loan payments.
Committee members expressed concerns about the advisability of taking loans from 401
accounts and how this adversely affects retirement funds. The Committee also briefly
discussed making after-tax contributions to 457 plans versus using a Roth IRA. Deb Weedman
has some notes on this topic and will provide those to Jim Hume.
CONCLUSION AND NEXT STEPS: After discussion, Kevin Westhuis moved that the 2000
Work Plan for the GER Committee be approved as outlined. Alan seconded the motion, which
passed unanimously 6-0. Jim Hume will draft the Work Plan for 2000 to include the items
outlined by the members and staff and submit it to the City Clerk's office by the November 30
deadline. Copies will be E-mailed to the GERC and Plan members.
9. THIRD QUARTER, 1999 INVESTMENT REPORT
MAIN POINTS: Julie Depperman distributed the investment report for the quarter ending
September 30, 1999. She reported that this had been a tough quarter, as the stock market had
taken a major downward turn, but she pointed out that many of the funds had still performed
well. Staff members have been watching IAI Regional fund and Nicholas fund, which have not
met performance standards as provided for in the investment policy for the Plan. The Finance
Department sold $250,000 of the IAI fund over the last month, taking a loss of approximately
$34,000. To offset these losses, Alan recommended selling some of the funds which have a
market value greater than 5% of the total portfolio and taking some investment gains, so there
would be no net harm to the fund. The funds sold are being replaced by a Vanguard blended
index fund, which has low average risk, low expense ratio, and performed well over the last 5
years.
Julie provided a mutual funds compliance report, which gives statistical information for each
fund through the third quarter of 1999. Julie showed that the GERP's investments are heavy in
the technology area. She pointed out the distribution chart available through Morningstar
shows that additional midcap blend funds are needed to balance the portfolio.
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Julie also provided the October, 1999 year to date investment report to the Committee. The
report shows a YTD annualized return of over 13% for the portfolio. The total market value of
the portfolio currently exceeds $31 million.
CONCLUSION AND NEXT STEPS: Kevin moved that staff begin the purchase of the midcap
blend funds recommended by Alan in order to better balance the portfolio. Terry Van Cleave
seconded the motion, which passed unanimously 6-0.
SCHEDULE FOR NEXT REGULAR MEETING: The next regular meeting will be Thursday,
December 2, 1999 at 1:15 PM in the Council Information Center (CIC) of City Hall West. The
agenda will include:
1. Plan Member Comments
2. Approval of Prior Meeting Minutes
3. Discussion of Equitable Retirement Benefits for Part-time and Full-time Employees
4. Cost of Living Adjustment for Current Retirees
5. Review draft of Annual Report
6. Regular Monthly Investment Review
7. Other Business
ADJOURNMENT
The meeting was adjourned at 3:20 PM.
GERC AND GERP WEB PAGE ADDRESS:
htto://www.ci.fort-collins.co.us/CITY HALL/BOARDS COMMISSIONS/RETIREMENT/index.htm
FUTURE MEETING SCHEDULE:
The General Employees Retirement Committee normally meets at 1:15 p.m. on the first
Thursday of each month in the Council Information Center, City Hall West.
THURSDAY, DECEMBER 2, 1999
THURSDAY, JANUARY 6, 2000
THURSDAY, FEBRUARY 3, 2000
THURSDAY, MARCH 2, 2000
THURSDAY, APRIL 6, 2000
THURSDAY, MAY 4, 2000
THURSDAY, JUNE 1, 2000
THURSDAY, JULY 6, 2000
THURSDAY, AUGUST 3, 2000
THURSDAY, SEPTEMBER 7, 2000
THURSDAY, OCTOBER 5, 2000
THURSDAY, NOVEMBER 2, 2000
THURSDAY, DECEMBER 7, 2000