HomeMy WebLinkAboutRetirement Committee - Minutes - 08/12/1999City of Fort Collins
GeneiEmployees Retirement Plan
FORT COLLINS GENERAL EMPLOYEES RETIREMENT COMMITTEE
August 12, 1999, MEETING MINUTES
Approved, As Amended, September 2, 1999
COUNCIL LIAISON: Mayor Ray Martinez Present Arrived late
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, 224-6158
OTHERS PRESENT:
Ken Jamison, Watson Wyatt Worldwide, the Plan's actuarial firm
Deb Weedman, Vincent Pascale (Staff Support — Human Resources)
Greg Tempel, (Staff Support —Legal)
Julie Depperman, (Staff Support — Investments)
Sue Wilcox, (Staff Support — Clerical)
CALL TO ORDER: Chairperson Kevin Westhuis called the meeting to order at 1:55 p.m.
ITEMS OF NOTE: Kevin advised the Committee that about 20 retirees came to the City
Council meeting on August 10, to tell the new Council of their concerns about the need for
a COLA for retirees. However, because it was a study session, they were not able to
address the members. Fred Garth had written out what he planned to say and to that he
attached a statement of retiree's concerns, which the retirees in attendance signed. They
gave this to Kevin and asked that copies be distributed to the Mayor and Council members,
which will be done.
Jim Hume said he had recently updated the minutes and information on the GERP Web
page and changed it to an Acrobat format. Alan Krcmarik noted that persons searching the
web for retirement information will find the Plan's web page. Members of his family had
learned all about the Fort Collins General Employees Retirement Plan through the detailed
minutes of these meetings from the Web page.
APPROVAL OF MINUTES: Alan Krcmarik distributed copies of the minutes for July 1,
1999. Alan advised that previous suggestions received from Julie Depperman and Greg
Temple had already been incorporated. Kevin corrected his telephone number and
requested a small wording change on page 2, first paragraph, fourth line. Kevin then
moved that the minutes be adopted as revised and Jim Hume seconded the motion, which
passed unanimously 6-0.
300 LaPorte Avenue • P.O. Box 580 • Fort Collins, CO 80522-0580 • (970) 221-6788 • FAX (970) 221-6782
GERP Meeting Minutes
August 12, 1999
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ADDITIONS TO AGENDA AND ITEMS FOR NEXT AGENDA: The Committee agreed to
consider the domestic relation order item first because Greg Tempel had to leave early.
DISCUSSION TOPICS:
1. GERC PLAN MEMBER (S) COMMENTS AND CITIZEN PARTICIPATION:
There were no Plan member or citizen comments.
2. DOMESTIC RELATIONS ORDER (DRO) FOR DAVID MEYER
MAIN POINTS: Plan member David Meyer's attorney had submitted a domestic relations
order (DRO) for the division of GERP benefits between David and his former spouse,
Carolyn. Greg advised the group that the forth complied with the applicable GER Plan
Resolutions and that Ken Jamison of Watson Wyatt had also reviewed it and found it to
comply with State and Federal law. The two parties and their attorneys had been advised
that the DRO would be reviewed by the GERC at this meeting if they wished to attend.
Neither the parties nor their attorneys were present. Greg recommended the Committee
approve the order and agreement as submitted.
The Committee asked how the retirement benefits accruing to each person would be
tracked. Human Resources will add Carolyn as a new beneficiary in the Plan, and her
account would be credited with the agreed -upon portion of the retirement. She will also
receive a Personal Retirement Plan Statement (PRPS), which is sent out annually each
spring, showing her portion of the benefit. David's account will also be adjusted pursuant
to the terms of the DRO so that there is no net impact to the GERP. Each party to the
DRO is responsible for supplying a current address to the GERP administrator. Watson
Wyatt will add Carolyn to its data base when the City's year-end computer data is
transmitted to them.
CONCLUSION AND NEXT STEPS: Alan Krcmarik moved that the Committee approve the
documents as presented and Jim Hume seconded the motion. The motion passed
unanimously (6-0).
3. ICMA RETIREMENT CORPORATION RETIREMENT ITEMS
MAIN POINTS: Deb Weedman announced that Human Resources has arranged a
seminar on Retirement Income Planning to be presented by Gordon Tiffany, an ICMA
Retirement Corporation representative. Mr. Tiffany will present the seminar twice on
Tuesday. September 21: from 9 -11 AM at Light and Power and from 1 - 3 PM in the CIC
Room at City Hall West. Human Resources will provide flyers and other announcements
later. Mr. Tiffany has presented other seminars at the City and is considered a good
instructor by those who have attended.
Debbie also advised the Committee that in the future ICMA Retirement Corporation
contributions to the 457 plan will all be calculated as a percent of pay. Spec dollar
amount contributions will no longer be allowed and all current dollar amount contributions
have been changed to a percent of pay. One consequence is that when an increase in
pay is received, the 457 contribution will automatically increase, proportionate to the salary
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August 12, 1999
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increase. Human Resources will distribute a memo to notify participants, and an E-mail
message will go out tomorrow to all members.
Julie Deppernan announced that Teresa Myers, who had been an ICMA Retirement
Corporation representative for the last 10 years, is moving to a new company. Jerry
Wagner will continue to be the City's main contact at ICMA-RC.
Alan updated the Committee about the plan to eliminate the administrative fees for all City
and Poudre Fire Authority ICMA Retirement Corporation accounts when the value of the
total contributions exceeds $125 million. That goal was reached at the end of June. Girard
Miller, President and CEO of the ICMA Retirement Corporation, agreed the administrative
fee reduction would begin October 1, 1999. The percentage administrative fees will
decrease by 0.30%. The annual administration fee will be $18 per account, which will be
reduced to $12 on 1/1/2000 and eliminated entirely on 1/1/2001.
CONCLUSION AND NEXT STEPS: No actions are necessary on these items at this time.
4. ELECTION OF GERC OFFICERS
MAIN POINTS: The Standing Rules for the GER Committee state that officers will be
elected at the August meeting. The Chairperson and Vice Chairperson are each elected
for one-year terns.
CONCLUSION AND NEXT STEPS: Jim Hume nominated Kevin Westhuis to continue as
Chairperson and Alan seconded the motion. There were no other nominations. The
motion passed unanimously 6-0. Kevin Westhuis nominated Jim Hume to continue as Vice
Chairperson and Susan Lehman seconded the motion. There were no other nominations.
The motion passed unanimously. Sue Wilcox will notify the City Clerk's Office:
S. FAIRNESS ISSUES RELATED TO FULL-TIME AND PART-TIME EMPLOYMENT
RETIREMENT BENEFITS
MAIN POINTS: Several years ago a former Committee member brought to the
Committee's attention an equity question related to employees who move from full-time
positions to part-time positions and those who make the opposite move. The GERP
benefit is calculated using the highest 60 months of the last 10 years of employment. If an
individual worked 10 years as a full-time employee and then moved to a part-time position,
the retirement benefit would begin to erode as their part-time employment exceeded five
years. Conversely, a part-time employee who had worked for five years and moved to a
full-time position, would have a retirement benefit that more heavily reflected the full-time
work.
Alternative ways to calculate the retirement benefit are possible, and would more
accurately reflect the employee's earned benefit: Use the number of hours worked each
year in the calculation; calculate the dollars earned as though they were full-time workers;
or use the highest -paid five years out the employee's entire City employment.
The Committee asked Deb Weedman to determine how many current GERP members
may have moved from part-time to full-time positions (or vice versa) in their career with the
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August 12, 1999
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City in order to determine the extent that GERP members might be affected. Deb reported
that of the current 431 members, there were 43 part-time and 398 full-time GERP
employees during 1998. However, to get an employment history of each GERP member
would require going through microfiche for each pay period. She had asked Ken at
Watson Wyatt if their data would provide the needed information, and Ken said It could
give an indication that an employee made such a move, but further research would still be
necessary. He estimated that the cost to provide such a list would be about $500 and a full
history would be $100041500.
CONCLUSION AND NEXT STEPS: Kevin moved that Watson Wyatt provide a list of
GERP members who may have moved from part-time to full-time City employment at some
time during their career for a fee not to exceed $500. Susan Lehman seconded the
motion, which passed unanimously 6-0.
6. COST OF LIVING ADJUSTMENT UPDATE
MAIN POINTS: The Council Finance Committee had considered the issue of the cost of
living adjustment ("COLA) and asked Finance Department staff to explore ways to phase
in a COLA or to divide the cost among the departments where the retirees used to work.
After providing this information at the July Finance Committee meeting, the Finance
Committee members supported a COLA with the stipulation that it would be the last time
any COLA is given. They also asked for a profile of those retirees who retired before 1985
when the GERP was the only retirement benefit (before a deferred compensation plan was
introduced).
Alan said that the Preliminary Budget was being prepared and the COLA item was not
included. Budget study sessions are in September and the first reading of the ordinance
will be in November. There is time for the Finance Committee to indicate its
recommendation to City Council, along with background information.
CONCLUSION AND NEXT STEPS: Alan will prepare a memo for approval by the Finance
Committee recommending that City Council add a COLA for current retirees to the 2000-
2001 budget.
7. GERP VALUATION REPORT
MAIN POINTS: Committee members raised a number of questions about the valuation
report which was distributed before this meeting. At the meeting Ken Jamison provided a
revised report and reviewed the items that had changed. There was discussion of the
expense load that was used and Ken noted that the revised pages show a more accurate
projection and explained why the large expense load for one year is reflected in more than
one year's projection. It was noted that the 4.8% contribution rate recommended by the
Committee for the next two years is not included in the City Manager's proposed budget
document.
CONCLUSION AND NEXT STEPS: In order to include the revised information in the
Valuation Reports, Ken collected them, will replace the incorrect pages, and will return
them for redistribution. Alan moved to approve the Valuation Report as revised August 12,
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August 12, 1999
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1999. Jim Hume seconded the motion, which passed unanimously. The final revised
copies will be provided before the next meeting.
8. REVISION OF PLAN DOCUMENT
MAIN POINTS: Greg Tempel had provided a draft of the restated Plan document for
Committee and staff review. However, since Greg was unable to attend this part of the
meeting, it was agreed to defer this topic until the next meeting.
CONCLUSION AND NEXT STEPS: This item will be added to the September agenda.
9. SECOND QUARTER, 1999 INVESTMENT REPORT
MAIN POINTS: Julie Depperman distributed the GERP investments report for the quarter
which ended June 30, 1999. The annualized yield on the fixed income component of the
portfolio was 6.01 % for the year. Domestic mutual funds outperformed the Standard &
Poor's 500 Index, with a year-to-date return of 12.6% compared to 11.7% for the S&P 500.
The portfolio's intemational mutual funds have also performed very well this year, returning
12.2%. The report provides information on the overall condition of the bond and stock
markets for the second quarter and describes analysts' expectations for the upcoming
quarter.
Julie noted that GERP administrative expenses were exceptionally high for the second
quarter due to the second GERP / MPP conversion. The third quarter is expected to
include additional conversion costs, as well as outflows of $87,243 to the MPP for the
second GERP transfer.
CONCLUSION AND NEXT STEPS: No action is necessary.
10. OTHER BUSINESS -MAIN POINTS:
A. Sue reported that she had sent a short memo along with the flyers for the Health Fair to
all the retirees to introduce them to the Health Fair activities and the blood tests available
to them this year.
B. Alan noted that an article in Pension & Benefits Update newsletter summarized five
bills in Congress which deal with revisions to the rules governing 457 and 401 accounts.
The most comprehensive bill is House Resolution 1102.
CONCLUSION AND NEXT STEPS: Copies of the article will be sent to Committee
members. Plan members who would like to review it can contact a Committee member at
the phone numbers listed at the beginning of the minutes.
SCHEDULE FOR NEXT REGULAR MEETING: The next regular meeting will be Thursday,
September 2, 1999 at 1:15 p.m. in the Council Information Center (CIC) of City Hall West.
The agenda will include:
1. Citizen Participation and Plan Member Comments
GERP Meeting Minutes
August 12, ION
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2. Consider approving the August 12, 1999, minutes
3. Review of Restated Plan Document
4. Discussion of Full-time — Part-time Issue
5, Contribution Rate - Budget Followup
6. COLA / Budget Update
7. Regular Investment Review
S. Other Business
ADJOURNMENT
The meeting was adjourned at 3:20 p.m.
GERC AND GERP WEB PAGE ADDRESS:
www,ci.fort-collins.co.us/CITY HALUBOARDS COMMISSIONS/RETIREMENTrindex.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, SEPTEMBER 2, 1999
THURSDAY, OCTOBER 7, 1999
THURSDAY, NOVEMBER 4, 1999
THURSDAY, DECEMBER 2, 1999