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f ACTION AGENDA
' Board of Trustees of the Employees' Pension Fund
December 1996
1: Call'to order 1. 1:10 P.M.
2. Approval of Minutes - 1114196 .2. Approved as submitted.. .
Request for acceptance 3. Approved,
into membership: '
a) John Schodtler
b) Yvonne Reyniers
c) Jams E. McBride
d) Dave Shenk "
' e) Michael Duff
f) ,Larry .K. Jacoby
g) Rodger Gaston
h) Dan Dede
i) Mark Murray'
j) Claudette Pascoe .
. k)' Jack DeShazo
" 1) Deborah Jensen
m) Patrick Davis
' ., n) Rory A: Brodii
o) Rose Castilla
p) Travis Booker
q) Cameron-Hill
z .
r) Jeanette Terry
s) Mahshid ArasteFi
t) David Dalton '
u) Lynette Counts
4. Ratify $6,040 expenditure paid 4. Ratified & Approved.
from 8195 through present and
approve additional $3,900 for
. Coopers & Lybrand to assist City
with administration of Employees'
Pension Plan until effective date of
an Administration Services
+. contract.
5. Approve hiring Coopers & Lybrand '5. Approved.
to act as City's Third Party
Administrator for Pension Services
at an est. $29,000; approve est.
$1,000 for related internal printing
costs
6. Other Business: 6. None. .
7. Adjournment: 7. 1:23 p.m.
Meeting Date: Approved b y Trustees
CITY OF CLEARWATER'
EMPLOYEES' PENSION PLAN
PENSION ADVISORY COMMITTEE
TO: Pension Trustees
. FROM: Pension Advisory Committee
SUBJECT: Recommendation for Acceptance into Pension Plan
DATE: November 14, 1996
As Trustees of the City of Clearwater Employees' Pension Fund, you are hereby
notified that the employee(s) listed below have been duly examined by-a local
physician and each has been designated as a " first class risk".
These employees are eligible for pension membership as noted in the Pension
Eligibility Date column below, and it is the recommendation of the Pension
Advisory Committee that they be accepted into membership.
Pension Elfg.
N m . ( D . Div. Hire Date Pat&
John Schadtler, Customer Ser. Rep./Cent. Per. 10/28/96 10/28/96
Yvonne Reyniers, Staff Asst. II/Gen. Ser. 1114/96 1114/96
James E. McBride, Police Recruit II/Police 9/30/96 9/30/96
Dave Shenk, Police Recruit 11/Police 9130196 9/30/96
Michael Duff, Mechanic II/General Services 9/30/96 9/30196
Larry K. Jacoby, Police Recruit II/Police 9130/96 9130/96
Rodger Gaston, Police Recruit II/Police 9/30/96 9130/96
Dan Dede, Police Recruit II/Police 9/30/96 9/30/96
Mark Murray, Police Recruit II/Police 9130196 9/30/96
Claudette Pascoe, Staff Asst. [I/General Ser. 9130/96 9130/96
Jack DeShazo, Maint. Worker I/Solid Waste 9116196 9116/96
Deborah Jensen, Equip. Oper. I/Parks & Rec. 10/14/96 10/14/96
Patrick Davis, Equip, Oper. I/Parks & Rec. 10/14/96 10/14/96
Rory A. Brodil, Maint. Worker II/Parks & Rec. 10/14/96 10/14/96
Rose Castilla, Maint. Worker II/Parks & Rec. 10/14/96 10/14/96
Travis Booker, Custodial Worker/Library 10/17/96 10/17/96
Cameron Hill, Firefighter/Fire 10/14/96 10/14/96
Jeanette Terry, Staff Asst. II/Econ. Dev. 9/16/96 9116/96
Mahshid Arasteh, Engineer III/Engineering 9/30/96 9/30/96
David Dalton, Police Recruit II/Police 9/30196 9130/96
Lynette Counts, Police Recruit II/Police 3118196 9/30196
` employee transferred from part-time to full-time 9/30/96. `
Pension Advisory Comm6fee Chair
Trustees of the Employees'
Pension Fund
kgenda Cover Memorandum.
Item #:
Meeting Date:
SUBJECT: Coopers & Lybrand Assistance with Employees' Pension Plan Administration
RECOMMENDATION/MOTION: Ratify the expenditure of $6,040 paid from August 95 through
present and approve additional expenditures of up to $3,900 for Coopers & Lybrand to assist
the City with administration of the Employees' Pension Plan until the effective date of an
Administration Services contract,
® and that the appropriate officials be authorized to execute same.
BACKGROUND:
• The changes to the Employees' Pension Plan that went into effect 111196 changed the plan
to an IRS qualified plan which can be quite complicated to administer. Staff determined that
the service of a Third Party Administrator was required.
* An RFP was issued to bring an administrator on board by 1!1196, however, the bids
received were not determined-to be adequate and staff decided to administer the plan until a
new RFP could be Issued and an administrator hired.
Coopers and Lybrand is the actuary for the Employees' Pension Plan and has been providing
additional consultant work related to the negotiations and implementation of pension plan
changes. The fees for this work were approved by the Trustees.
* Unfortunately, the administration of the plan required expertise from a consultant and
Coopers and Lybrand was asked to perform some tasks related to calculations of retirement
options, buy-back calculations, withholding and tax reporting requirements, early retirement
issues, etc.
• Staff now believes that the administration work performed by Coopers and Lybrand is
outside the scope of the previous Trustee approval, and additional Trustee approval must be
received.
• Payments have already been made to Coopers and Lybrand in the amount of $6,040 and an
invoice is awaiting payment totaling $1,390 for work performed through October 15, 1996.
• Additional invoices can be anticipated for an amount not to exceed $2,510 until a contract
for administrator goes into effect. See 'Pension Administration Services for Employees'
Pension Plan" agenda item.
• Funding Is available in the Employee's Pension Fund.
Reviewed by: Originating Department: Costs: 49,940 Commission Actlen:
Legal NIA Finance 0 Approved
Budget "T"A . -.rvrr?' Total 0 Approved W/Conditions
Purchasing NJA User Department: 43.900 0 Denied
Risk higrnt. NIA Current Fiscal Year ? Continued to:
is NIA Funding Source:
ACM ? capital
lmprovamant:
Other Advertised: 13
Operating:
Date: X Employees' Attachments:
other: Pension Fund
r
Paper:
Submitted
b: CI Not Required Appropriation Code
7 Affected Parties: 646.07410.530100.505-000
? Notified
R
d
? N
i 10 None
City Mana ar equ
ot
re
10 Printed an recycled paper
1
I
i
1r
Cleamter City Trustees
Agenda Cover Memorandtint
Item #:
Meeting Date:
SUBJECT:
Pension Administration Services for Employees' Pension Plan
RECOMMENDATION/MOTION:
Approve the hiring of Coopers & Lybrand L.L.P., a professional services firm, to act as the City's Third
Party Administrator for Pension Services at an estimated cost of $29,000, and approve an estimated
-'amount of $1,000 for related internal printing costs,
d and that the appropriate officials be authorized to execute same.
BACKGROUND: -
• Effective 111/96 the Employees' Pension Plan was changed to a qualified pension plan. The plan was
also changed to allow retiring employees to choose one of six optional manners of receiving pension
payments and to designate their beneficiaries. Due to these modifications and the on-going changes in
federal law regarding pensions and taxes, staff is requesting the services of Coopers and Lybrand L.L.P.
be approved to provide options-counseling for retiring pension plan participants and to provide
pension/tax law advice for City staff.
• In August, 1996 the City released an RFP for Third Party Pension Administrative Services. Only two
responses were received, Coopers & Lybrand L.L. P. and Gabriel, Roeder, Smith and Company. While
both companies were qualified candidates, the selecting committee chose Coopers & Lybrand. Since this is
the first time the City will have used a TPA to provide pension services, the contract is only for one year.
Subsequent to the first year's experience, the City may choose to reevaluate its TPA requirements.
• Coopers & Lybrand L.L.P. proposes to do the following:
• Develop a customized pre-retirement planning workbook for a one-time cost of $5,000.
Prepare a Summary Plan Description (SPD) for a one-time cost of $2,000.
• Provide individual pension plan benefit statements for an annual cost of $1,000.
• Calculate pension benefit estimates for $150 per estimate (for eligible employees).
• Conduct pre-retirement seminars at a cost of $240 per hour.
• Provide options counseling for up to t hour per retiring employee at $100 per hour.
• Calculate actual pension benefit amount for $150 per calculation.
• Provide pension and related tax law advice to City Staff at the rate of $240 per hour.
Reviewed by: Originating Department: Costs: $30,000 Est. Trustee Action:
Legal City Manager NIA 13 Approved
Budget Total ? Approved wlConditions
Purchasing User Department: $30,400 Est. ? Denied
Risk Mgmt. Current Fiscal Year ? Continued to:
Is NIA Funding Source:
ACM ? Capital Improvement:
Other Lyy_U Advertised: yes ? Operating:
Dale: 0116,23,30196 916,13196 tRi Other; Pension Attachments:
Paper, yes Agreement
Submitted by: ? Not Required Appropriation Code
Affected Parties: 646-07410.530100-505-000
® Notified ? None
City Alanager 0 Not Required
0 Printed on recycled paper
l'a
t 'k '!x `iirr k ixt 11. 7 l?E' :1 sly I'?t. <{1.'.: l" rl ?e.te:
i',?i? .1. '3':,.t ;x.1.1 ?(}.1., 5'9 ?f' `! •L' .r be..".e?y' '.`ts-?...'?Mk,..?v?t.rt,j;?: a, .1,.. ,,- r ,T.•: t 'F;.
.5, ..asl,a4l ?•e{E.?.jl.•Ys`T`l':
f
BACKGROUND (Continued): ;
•, , The total estimated cost for.the first year would be approximately $30,0001
•. $7,000 for workbooks and SPD - a ore-time cost.
n • $1,000 for,individual statements.
• $4,000 for seminars - estimated at 4 seminars, approximately 4 hours each.
• $14,000 for employee calculations and counseling - estimated at 35 employees retiring employees
(35 x-as,much as $400),($400 - $1501estimate + $150/final calculation + $100 for 1 hour's
counseling).
` ''. • • $•3,000'for staff advice - estimated at 12,5 hours @ $2401hour.
' • $1,000 for, printing documents - costs incurred by City not payable to Coopers.
Funding is'.available in the Pension Fund for these costs,'
CONSULTANT SERVICES AGREEMENT
THIS AGREEMENT made this day of , 1996, by and
between the CITY OF CLEARWATER, FLORIDA ("City"), P. O. Box 4748, Clearwater, Florida
34616, and COOPERS & LYBRAND, L.L.P. ("Consultant"), a limited liability association
authorized to do business in the State of Florida;
WHEREAS, City Issued Request for Proposal No. 150-96 for outsourcing pension
administration services;
WHEREAS, City selected Consultant to provide pension administration services
according to Consultant's Response to Request for Proposal 150-96;
NOW, THEREFORE, the City and Consultant do hereby agree to Incorporate all terms
and conditions of the above-referenced Request for Proposal and Response and, furthermore,
mutually agree as follows:
1. Scope o Services. Consultant agrees to provide pension administration
services as described in the Letter of Engagement attached as Exhibit A.
2. Term. Consultant agrees to provide pension administration services for the term
beginning on January- 1, 1997, and terminating on December 31, 2001, subject to annual
budgetary appropriations by City.
3. Fee Payment. City agrees to pay Consultant no more than $65,000 annually for
all fees and reimbursable costs described in Exhibit A. All fees and reimbursable costs payable
to Consultant are subject to review and approval by the city project coordinator. Payments are
govemed by the Florida Prompt Payment Act, Florida Statute 218.70 et al.
4. Exr&IIs!u1j. City Project Coordinator, at his discretion shall authorize and
approve all payments for reasonable out-of-pocket expenses incurred by Consultant.
Consultant shall not request reimbursement for expenses for travel, time or transportation fees
between Consultant's main office and City's main office.
5. xes. Consultant agrees to pay all taxes arising out of or levied or imposed by
reason of the transaction contemplated hereby.
6. Reps. Consultant agrees to provide City reports on all services upon request
by the City.
7. }d(Uanly. Consultant warrants that the services shall be performed in a
workmanlike manner in accordance with the specifications and description of such services as
set forth in Exhibit A and the Request for Proposal and Response. Consultant agrees to
respond promptly and to use all reasonable efforts to remedy any defect which is identified by
City during the term of this Agreement.
8. Prglect . City shall designate a Project Coordinator to represent the
City on all matters relating to this Agreement. Consultant agrees that Mr. Steven Metz or Ms.
Kate Mompower small be the Project Coordinators for Consultant throughout the term of this
Agreement. If either Mr. Metz or Ms. Mumpower leave or are otherwise no longer employed by
Consultant then the City reserves the right to terminate this Agreement upon 30 days written
notice to Consultant.
9. lerMin,'3flan. Either party may terminate this contract by giving the other party
30 days written notice of Its election .to do so and by specifying the effective date of such
termination. Upon termination, Consultant agrees to submit a final bill for payment and to
return all proprietary materials in its possession to the City.
10. Confidentiality. Consultant agrees that its officers, employees and shareholders
have no interest and shall not acquire any Interest, direct or indirect, which would conflict in any
manner with the performance of the services required to be performed under this Agreement.
11. Independent._Qontractor. Consultant's personnel in performance of this
Agreement are acting as independent contractors and are not employees or agents of the City.
12. 1nauran . Consultant shall secure and maintain: 1) Workers' Compensation
and Insurance in compliance with all applicable federal and state laws and regulations; 2)
Comprehensive General Liability Insurance with minimum limits of $1,000,000; and 3)
Professional Liability Insurance with minimum limits of $1,000,000. Certificates evidencing such
insurance shall be submitted to the City on an annual basis. Failure to provide such certificates
shall be cause for termination.
13. Indemnification,. Consultant agrees to protect, defend, Indemnify and hold the
City and its officers, employees and agents harmless from and against any and all losses,
penalties, damages, settlements, costs, charges, professional fees or other expenses or
liabilities of every kind and character for bodily injury, death to persons or damage to physical
property. to the extent directly and proximately resulting from any negligent act or omission of
Consultant or its employees in connection with this Agreement and the performance hereof.
14. omeys_ Fees. In the event that either party seeks to enforce this Agreement
through attorneys at law, then the parties agree that each party shall bear its own attorneys
fees and costs and that jurisdiction for such action shall be in a court of competent jurisdiction in
Pinellas County, Florida.
15. Eafte . This Agreement evidences the complete understanding and
agreement of the parties, and any modification shall be in writing subscribed to by both parties.
16. Assignment. Neither party may assign, without the prior written consent of the
other its rights, duties or obligations under this Agreement in whole or in part.
17. No Waiver. The waiver or failure of either party to exercise any right in respect
provided for herein shall not be deemed a waiver of any further right hereunder.
18. Notice. Any notice provided pursuant to this Agreement is specified to be in
writing, shall be in writing and shall be deemed given if 1) by hand delivery upon receipt thereof,
and 2) if mailed three days after deposit in the U.S. Mail, postage prepaid certified mail return
receipt requested. All notices shall be addressed to the parties at their respective addresses
indicated herein.
2
Countersigned: CITY OF CLEARWATER, FLORIDA
M, r
Rita Garvey
Maycr-Cominissloner
Approved as to form and
legal sufficiency:
John Carassas
Assistant City Attorney
By:
Elizabeth M. Deptula
City Manager
Attest:
Cynthia E. Goudeau
City Clerk
COOPERS & LYBRAND L.L.P.
s.Vnewcome\=pers.con
By:
.. Its
3
litaphon• (819) 229.4221
&ruimds (813J ?2800;fg
Ms. Deborah Bailey
Payroll Services Manager
City of Clearwater
100 S. Myrtle Ave.
Clearwater, lr'L 34618-4748
Dear Debbie:
This scope of services agreement between the City of Clearwater and Coopers and Lybrand
L.L.P. sets forth the nature of the services we will provide; the City's required involvement and
assistance in support cat' our services; the relitted fee arrangements; and any other temss and
conditions designed to assure: that our professional services are performed to your satisfaction.
The purpose of our cngage:ment will be to prepare a customized pre;-retirement planning
workbook; produce annual pension stuternents; perform benefit calculations and prepare letters
and forms to communicate results to the employee; conduct quarterly on-site pre-retirement
scminars/workshops for employees of the City; provide telephone pension advice: and counseling
services; and prepare a summary plan description tot the pension plan.
EMPLOYEE PRE-RETIREMENT PLANNING WORKBOOK
This workbook will be customized to meet the City's specifirutions, It can include an overview
of the City's plans, distribution options and tax issues, investment planning, etc. 'Our
agreed-upon fees for this project are $5,000, based on the following content and workplan:
• We will provide the workbook to the City in camera-ready formut.
• The workbook is not intended to cover every issue an employee might
need or wish to consider before retirement, nor is it intended to provide tax
advice or personal linanc:ial planning. It is intended to help employees
identify issues that they might not have considered otherwise, and to assist
them in gathering information and seeking professional guidance. The
workbook will advise employees that they should seek tax advice and/or
professimml financial planning Assistunce.
• The workbook will include: the fallowing sections:
A worksheet identifying personal expenses and sources of income,
r4MH, A, I vI)mod I I (', ? d mcir" (>t CO)e)P ; f, i,ytu Ind InlCrnal4nal, 1 1,rn-trd 6ahi'av mwrinlon inrtvpotmon in S il?erlanrl
Z0•d 600'oN 6S:S1 96.ZZ AON 6£90--8ZZ-918:0I QN880),-l $ SNOOD
L
w.
Ms. Deborah Bailey
November 22, 1996
Pagc Two.
A list of redretncrtt issues employees need to be sure they have
considered (such as inflation, health and life insurance, college
tuition, etc.),
• Brien' descriptions of Social Security, Medicare, the pension plan,
the 457 plan, the supplemental plants (1751185), the 1% life
insurance plan, disability benefits (pension and other).
• . We will prepare a draft of the workbook for review with City personnel,
and will attend a meeting to discuss any revisions or enhancements
desired. We will then prepare a second draft for review and approval
before the final copy is produced. As we discussed, we intend to keep die
workbook as brief as possible to avoid giving employees a document NO
large that it overwhelms them. 'T'here will have to be Trade-offs made
between the level of detail that could be provided and the desire to keep
the workbook from becoming too large.
• The City will handle the printing, duplication and distribution of the
workbook. We expect to deliver the final version of the workbook to tic
City by January 31, 1997, as long as the contract for these services is
finalized by November 30.
• We will review the workbook every year through 2001 and will notify the
City by January 1 each year as to whether it needs to be revised due to
material changes in law, the pension plan, Social Security, or any other
reason. If we believe that the information contained in the workbook is
materially incorrect due to any changes we will provide, an updated
version by January 31 each year. Our fees for this review and any update
will be $200 per year.
BENEFIT STATEMENTS
Individual pension plan benefit statements enhance the visibility of the pension program to cacti
plan. participant. All the information that a participant is entitled to request under ER15A is
generally developed. In addition to the required information, the statements present other useful
benefit information and a description of some of the major plan provisions. Such information
can include: projected plan benefit, employee contributions, accrued plan benefits, date of 100%.
vesting etc. '1'lic fees for preparing these benefit statements arc $1,000 annually. We should be
able to provide the statements within three to four weeks after the employee data has been
reconciled each year, based on the past several years, they should be available .around April 1.
The statements will be delivered to the City for distribution to employees.
£0'd 600'oN 00:91 96,ZZ AON
6£90-8ZZ-£Y8:GI QNHJgAl '8 S83d003
Ms. Deborah Bailey
November 22, 1996
Page Three,
BENEFIT CA+r.CULA?70NS'
Benefit calculations will be performed tender the pension plan upon the retirement, death,
disability or vested termination of-cmployment of a plan participant. As part of our calculations
we will determine the Section 415 limit.-, if we arc provided the necessetry information at the time
of the calculation. In addition, we can print the administrative forms that must be completed
when an employee terminates and is notified of pension benefits. Our fees will be $150 per
calculation. Tt'is our understanding that the City tvill provide the information for employees on
workers' compensation to us on a monthly basis, we will determine any adjustments needed in
the participants' benefits and communicate the results to the City. Our fees will be $500 per year
for this service.
Employees within one year of retirement must Submit a Benefit Estimate Request Farm to
C:oopcrs & Lybrand to get his,%er initial pension estimate.
QUARTERLY PRE-RF.URE'NENT SEMINARS
These sessions would be targeted to employees approaching retirement and would be presented
in a workshop format to groups often to twenty employees (or more at the City's option), These
workshops would be designed to assist the employees in identifying their retirement goals and
objectives and the actions required to achieve them. The seminars can be used to educate
etnployccs on investment strategy, plan options and the retirement plunning process. Our fees
fear the semi nurslworkshops will be $$0 to $240 per hour for the time involved in the sessions,
depending on the staff level desired by the City. Quarterly Pre-Retirement seminars/workshops
will be scheduled at the City's option. In the event that the City clects not to scheduler a quarterly
meeting charges will not be accessed.
TELEP901VE PENSNINADVICEAND COUNSELINGSERVICES
An employce within one year of retirement may request a benefit estimate by submitting a
Benefit Estimate Request Farm to Coopers & Lybrand. In addition, the employee may receive
telephone options counseling or other retirement counseling not to exceed one hour of billable
time. Our fees for this service will be $150 per calculation estimate and $20 - $25 per quarter
hour for telephone consulting (again, depending on the staff level desired by the City).
We can be available for one-on-one counseling with retiring employees for $100 per hour for the:
time involved in (lie session. The City must authorize the session, specify any time restrictions
and provide a meeting place before the -,elision can occur.
110* d 600.* .ON 1:0:9I 96, ZZ AON 6290-8ZZ-218:0I (INt:i80AI 'a S;11:1003
Ms. Deborah Bailey
November 22,'1996
Page Four
SUMMARY PIA IV DESCRIPTION
We will prepare at Summary Plan Description (SPD) for the pension plan for $2,000. We will
prepare a drall ror rcview by the City and will attend a meeting to discuss any revisions- or
enhancements desired. We will then provide a final draft for review before providing the final
product in camera-ready format. • Since the City is not subject to the Department of Labors
requirements to distribute: SPDti, we recommend that the City use an SPD that is less technical
and more user-i`riendly than those used by private sector employers. Unless we are directed to do
otherwise before this letter is signed, we will use this approach.,
• We, will review the SPD every year through 2001 and will notify the City
by January I each year as to whether any modifications are necessary due
to pension law changes, pension plan changes, Social Security, ctc. If we
believe the information contained in the SPD is materially incorrect due to
any changes we will provide an updated version by January 31 each year.
We will providc the SPD to the City in camera-ready format,
• The City will handle the printing, duplication and distribution of the SPD.
We expect to deliver the finul version of the SPD to the City by March 31,
1997.
YEAR-END PLANNING AND COAIPLIANC.E ISSUES
There is no required reporting under F.RISA, the Department of Labor.or the Internal
Revenue Service for the City's plan at this time. If the law changes, we can provide a fee
estimate depending on the rcquircments.. As part of our standard service to till clients, the
City is included on our mailing list of changes and developments affecting its benefit
plans. Should there be a change in the City's reporting requirements we would notify it
through information releases and direct contuct via teleplionc or letter,
Prior to each year-cad we will discuss the issues which require action by the City by the
end of the year and issues that will require; uc:tiun in the upcoming year. We will address
update, on regulatory changes and providc ndvica and guidwmcc on the taxation of
distributions (i.c., employee contributions), 1099-R preparation, rollovers and
withholding rules, etc. Our 1ce:s will range from $80-$240 per hour.
SO'd 600'oN TO:91 96.ZZ AON
' 0
0NUHA7 2 Sd3d000
?ft 5
Ms.' Deborah Bailey
November 22, 1996
Page Five
PROFEVRONAL FEES
Our fee quotes, and hourly rates for benefit statements, benefit calculations, seminur:s, telephone
advice and counseling services arc guaranteed for the 'first, two years (1997 and 1998).
Subsequent years' teeti or hourly rates will not increase more than- 3% per year through the fifth
year, 2001. We will advise the City in writing prior to the beginning of each year if there will be
' tiny increase in the fees or hourly rates. It is our understanding the City prefers Kate Mumpower
its the primary cont,ac:t for the City's employees. The City reserves the right to terminate the
contract for these services immediately if Steve Metz or Kate Mumpower leave Coopers &
F.ybrand.
We will bill you periodically for services rendered and out-of-pocket expenses incurred. All
invoices are payable within 30 days of receipt.
Should you have any questions or comments, please da,not hesitate to contact either Steve Metz
or Kate Mumpower at 229-0221,. Otherwise, should you elect to utilize our services, we would
appreciate the return of a signed copy of this scope of services at your earliest convenience.
Very truly yours,
Coopers & Lybrand L.L.Y.
SUBMITTFO BY
L
ACCEPTED BY
TITLE
90* d 600' 014 Z0:91 96, ZZ f10N
DA 1'L
6£90--8ZZ--ST8: QI UNU89AI 2 Sd3d003