HomeMy WebLinkAboutRetirement Committee - Minutes - 05/08/2008GENERAL EMPLOYEES' RETIREMENT COMMITTEE
MINUTES
MAY 08, 2008
1:15 To 3:00 P.M.
215 N. MASON —ROOM 2A
COUNCIL LIAISON: Councilman Ben Manvel
COMMITTEE MEMBERS PRESENT: Jim O'Neill, Chair, 221-6779
Charles Seest, 221-6795
Bill Switzer, 221-6713
Rick Richter, Vice Chair 221-6798
Dennis Freeburg
Jim Lathrop
COMMITTEE MEMBERS ABSENT:
OTHERS PRESENT:
Joel Stewart, Milkman Actuarial
Harold Hall, 221-6784
Tracy Hoffman, 221-6747
Heather Shepherd 221-6788
Janie Appleton 221-6562
Greg Temple, City Attorney, 221-6267
Meeting called to order at 1:15pm.
Citizen Participation and Plan Member Comments
None
Consideration and Approval of Minutes from the April 10`h Meeting
Harold made a correction to an amount on his investment report.
Rick moved to approve the minutes as corrected and Dennis seconded the motion. The
minutes were approved unanimously.
Formal Acceptance of 2008 Actuarial Report
Bill moved to accept the report and Dennis seconded the motion. The motion carried
unanimously.
where renewal is a way of life
Review of 47% GERP Death Benefit Provision
Joel distributed information from 1995 explaining how the 47% amount was decided on
and how it is calculated for the reduction for the Death Benefit.
Joel calculated what the cost would be to the plan if this practice was eliminated.
Actuarial liability would increase by about $643,000.00. The increase to the Plan's
annual required contribution would be $92,442.00 which is.67% of payroll. If the plan
had no unfunded liability after the change, it would cost $15,000.00 which is .1% of
payroll.
The Committee discussed the possibilities for the Death Benefit. Jim O'Neill
summarized the discussion. See attached.
Personal Retirement Planning Statements discussion
The Committee considered whether to re -send the second page of the statement with
corrections to all plan members. Since the third page had no corrections, only the
first and second pages will be re -sent to plan members.
Monthly Investment Report
Harold reported that there are no in house changes to portfolio this month. GERP
total was down 2.72% for the past month.
Other Business
Jim said there will be a quasi-judicial hearing on June 12, 2008. Two people have
asked for benefit pay which they maintain they are owed and haven't been receiving.
They will attend the upcoming meeting to present their case.
47% GERP death benefit.
Why is the amount of my GERP benefit reduced to 47% if I die prior to retirement?
Here is the history. Before August of 1995, the GERC only paid a death benefit to
employees who were over 55. Before the plan change two employees age 55, one who
retired and one who kept working had different payout amounts if they died. In order to
remedy this; the plan was changed August 1, 1995. This is when the 47% of your
actuarial equivalent value of the life annuity benefit was adopted. (See plan for exact
language)
The General Employees' Retirement Committee reviewed the history behind the death
benefit in May of 2008. We had our actuary provide information on what it would cost to
raise the 47% to 100%. The GERC decided that at the present time they would not
recommend any change.
Why?
There are two basic reasons:
1. Cost — it would cost .67% of salary to increase the death benefit. This cost would most
likely have to be paid by active GERC members and not terminated vested members.
The GERC reasoned that since all members of the plan have different needs that it may
not be a benefit everyone would value or want to pay for. The cost of providing this
increased benefit is similar to buying insurance. If individual plan members want to
increase their death benefit they could do so by buying their own insurance to make up
the difference.
2. Reasonableness — the present 47% of the equivalent value of the life annuity benefit if
you die is close to the same amount your beneficiary would receive if a member retired at
55 and took a joint and survivor benefit of 50%.