HomeMy WebLinkAbout2012 - Retirement Committee - Annual ReportGENERAL EMPLOYEES’ RETIREMENT COMMITTEE
2012 Annual Report to City Council
Prepare 2011 GERC Annual Report for City Council prior to January 31, 2012.
Completed prior to January 31, 2012.
Elect Officers and Review GERC standing rules in February, 2012.
Elections took place as required. Angelina Sanchez-Sprague was elected Chair and
Jim Lathrop remained Vice-Chair. Review of GERC bylaws was completed and a
couple of minor changes were implemented.
Continue Monitoring of Retirement Plan and the appropriate level of contributions.
The preliminary Actuary Report for year end 2011, including the assumptions used by
the Actuary, was reviewed by the GERC at the March meeting. As a result of the
review, the GERC revised the future expected investment return assumption to 6.8%
from 7.5%. The impact of the change added $3.7 million dollars to the unfunded
actuarial liability of the Plan. As a result of the change, City management requested at
the March Council Finance Committee meeting an increase in the City supplemental
contribution to $1,120,000 from $740,000.
Revise actuarial assumptions prior to April 1, if necessary for the 2012 Report.
The actuarial assumptions were reviewed at the March meeting. The Investment
Return assumption was changed to 6.8% from 7.5% based on a review of investment
return history for the Plan and the actuarial model for return expectations for an
investment portfolio with a similar asset allocation.
Distribute ‘Personal Retirement Planning Statement’ forms in April 2012.
The ‘Personal Retirement Planning Statement’ was reviewed at the February meeting.
The GERC decided to simplify the statement by including GERP data only and
eliminating information related to projections for ICMA and Social Security. The
statements were distributed to active GERP participants in April 2012.
Review Quarterly Investment Reports.
The quarterly investment reports were reviewed by the committee to verify that the
investment portfolio is in compliance with GERP policy. Changes to the portfolio
were also reviewed along with investment performance.
Review IRS response and submit for Council approval within 90 days of receiving
IRS approval.
The revised Plan document was reviewed and approved by the GERP Committee at
the June 14
th
meeting. The approved Plan document was sent to City Council for
adoption at the July meeting.
Review contract for renewal of actuarial consultant services in June, 2012.
The Milliman contract for actuarial services was reviewed and extended for an
additional year.
Prepare Work Plan for 2013 by November 30, 2012.
The work plan for 2012 was completed and submitted to the City Clerk by November
30, 2012.
Provide educational opportunities for GERP members when needed.
No additional educational training was provided.
The website for the General Employees’ Retirement Committee shall be monitored,
updated as needed, and the minutes will be posted once they have been approved
and signed.
The website was monitored and updated as needed and the meeting minutes posted
by the staff liaison.
Other General Employees’ Retirement Committee Business:
Minutes for the following topics are available on the City website.
Revised General Employees’ Retirement committee By-laws (February meeting).
Revised the Plan regarding future Plan distribution of active, retiree, and citizen
committee members (August meeting with preliminary discussion at May/June/July
meetings).
Revised the “Plan Summary” and posted on the intranet (October meeting with
preliminary discussion at August meeting).
Reviewed an Actuary report of the estimated impact of allowing in-service distributions
from the General Employees’ Retirement Plan. After review, no revisions to the Plan
are recommended (December meeting with preliminary discussion at August meeting).