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03-18-2002AGENDA PENSION TRUSTEES 03/18/02 ¦ ACTION AGENDA - CLEARWATER PENSION TRUSTEES MEETING Monday, March 18, 2002 - Commission Chambers ITEM #1 - Call to Order - 9:12 a.m. ITEM #2 - Approval of the Minutes - Regular Meeting 3/4/02 ACTION: Approved as submitted. ITEM #3 - Request for acceptance into membership: Corey Lenczden, James Phelps, Thelma Catio, Judy Hill, Debra Caputo, Steve Ussery, Rhonda Gracie, Joannis Kourmoulakis, Robert Fahey, Raghu Thanjavur ACTION: Approved. ITEM #4 - Regular Pensions to be granted: James Little, Dean Edwards ACTION: Approved. ITEM #5 - Pensions to be vested: Terry Webber, James Powell, Gregory Howe ACTION: Approved. ITEM #6 - Approve increase in the amount authorized to be spent with PriceWaterhouseCoopers, LLP for actuary and other related pension consulting services related to potential changes in the Pension Plan by $30,000 at a total cost not to exceed $124,000 for the three-year period ending December 31, 2004. ACTION: Approved. ITEM #7 - Approve the settlement agreement with SunTrust for damages in the amount of $109,959 to be paid by SunTrust to the Employees' Pension Plan. ACTION: Approved. ITEM #8 - Approve an expenditure in the estimated amount of $40,000 to the law firm of Christiansen & Dehner for legal services for the remainder of FY 2001-2002 budget. ACTION: Approved. ITEM #9 - Other Business - None. ITEM #10 - Adiourn - 9:28 a.m. acr03bO2 1 03/18/02 P ,ef? 3 Meeting Date: 3117102 Approved by 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: February 14, 2002 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". The employment of these individuals brings the number of FTE's as of this date to 1708.75 of 1834.7 budgeted positions (including the City Commission). 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 Elig. Name, Job. Class, & Dept./Div. Hire Date Date Corey Lenczden, Police Recruit/Police James Phelps, Police Recruit/Police Thelma Catio, Recreation Leader/Parks & Recreation Judy Hill, Library Assistant/Library Debra Caputo, Management Intem/City Manager Steve Ussery, Tree Trimmer/Public Services Rhonda Gracie, Landscape Architect/Parks & Recreation Joannis Kourmoulakis, Gas Technician I/Gas Robert Fahey, Engineer I/Engineering Raghu Thanjavur, Systems Analyst/Information Technology 12/3/01 12/3/01 12/17/01 12117/01 4/3/95 12/17/01 112/02 1/2/02 1[7/02 1/7/02 1/14/02 1/14/02 1/14/02 1114/02 1/14/02 1/14/02 1/28/02 1/28/02 1/28 2 1/28/02 Q ?. WL' (11. [+1 ension Advisory om a air Ste' Trustees of the Employees' Pension Plan Agenda Cover Memorandum Final Agenda Item :; pieAl Meeting Date: 3/18/02 SUBJECT/RECOMMENDATION: James Little, Police Department, and Dean Edwards, Fire Department, be granted regular pensions under Section(s) 2.393 and 2.397 of the Employees' Pension Plan as approved by the Pension Advisory Committee. ? and that the appropriate officials be authorized to a\ecute same. SUMMARY: James Little, Police Officer, Police Department, was employed by the City on July 16, 1973, and his pension service credit is effective on that date. His pension will be effective February 1, 2002. Based on an average salary of approximately $56,720 per year over the past five years, the formula for computing regular pensions, and Mr. Little's selection of the 100% Joint & Survivor Annuity, this pension will approximate $42,913 annually. Dean Edwards, Fire District Chief, Fire Department, was employed by the City on August 6, 1979, and his pension service credit is effective on that date. His pension will be effective March 1, 2002. Based on an average salary of approximately $59,350 per year over the past five years, the formula for computing regular pensions, and Mr. Edwards' selection of the 100% Joint & Survivor Annuity, this pension will approximate $36,402 annually. These pensions were approved by the Pension Advisory Committee on February 14, 2002. Section 2.393 (p) provides for normal retirement eligibility when a participant has completed twenty years of credited service in a type of employment described as "hazardous duty" and further specifically defines service as a Police Officer and Fire District Chief as meeting the hazardous duty criteria. Mr. Little and Mr. Edwards qualify under the hazardous duty criteria. Reviewed by: Originating Dept: Costs Legal NA Info Tech NA Debbie Ford/Human Resources Total Budget NA Public Works NA User Dept. Funding Source: Purchasing NA DCM/ACM captial lntpro.ement Current Fiscal Year Risk Mgmt NA Other NA Attachments Operating Other Appropriation Code: Submitted by: O None City Manager PrinlMl nn rod-wriod nannr Qav. 7/QA ti'LS?LMj r C-% Trustees of the ._ c Final Agenda Item # 9q??ITEP?`?°? Employees' Pension Plan 3/18/02 Meeting Date: Agenda Cover Memorandum SUBJECT/RECOMMENDATION: Terry Webber, Planning & Development Services Department; James Powell, Public Services Department; and Gregory Howe, Parks & Recreation Department, be allowed to vest their pensions under Section(s) 2.397 and 2.398 of the Employees' Pension Plan as approved by the Pension Advisory Committee. and that the appropriate officials be authorized to execute same. SUMMARY: Terry Webber, Development Review Technician II, Planning & Development Services Department, was employed by the City on September 10, 1981. Ms. Webber terminated from City employment on January 11, 2002. James Powell, Public Services Technician II, Public Services Department, was employed by the City on September 14, 1982. Mr. Powell will terminate from City employment on April 18, 2002. Gregory Howe, Recreation Programmer, Parks & Recreation Department, was employed by the City on January 25, 1988. Mr. Howe terminated from City employment on January 11, 2002. The Employees' Pension Plan provides that should an employee cease to be an employee of the City of Clearwater after completing ten or more years of creditable service (pension participation), then such employee shall acquire a vested interest in the retirement benefits. Vested pension payments commence on the first of the month following the month in which the employee normally would have been eligible for retirement. Section 2.393 (p) provides for normal retirement eligibility when a participant has reached age 55 and completed twenty years of credited service, has completed 30 years of credited service, or has reached age 65 and completed ten years of credited service. Ms. Webber would have completed twenty years of service and reached age 55 on July 26, 2004. Her pension will be effective August 1, 2004. James Powell would have completed twenty years of service and reached age 55 on September 14, 2002. His pension will be effective October 1, 2002. Gregory Howe would have completed twenty years of service and reached age 55 on May 11, 2015. His pension will be effective on June 1, 2015. These pensions were approved by the Pension Advisory Committee on February 14, 2002. Reviewed by: Originating Dept: Costs Legal NA Info Tech NA Debbie Ford/Human Resources Total Budget NA Public Works NA User Dept. ?y Funding Source: Purchasing NA DCWACM Capllal Improvement Current Fiscal Year Risk Mgmt NA Other NA Attachments Operating Other Appropriation Code: Submitted by: ? None City Manager Printatl nn recvcled oaoer Rev. 2/98 99w?ITEQi.??o? Employee Pension Plan Trustee Agenda Cover Memorandum Work Session Item #: Final Agenda Item # Meeting Date: 3/18/02 SUBJECT/RECOMMENDATION: Approve increase in the amount authorized to be spent Rvith PriceWaterhouseCoopers, LLP for actuary and other related pension consulting services related to potential changes in the Pension Plan by $30,000 at a total cost not to exceed $124,000 for the three-year period ending December 31, 2004, ® and that the appropriate officials be authorized to execute same. SUMMARY: On August 13, 2001, the Trustees approved the FY01-02 Pension Plan budget to include $30,000 for pension actuary and consulting services related to potential changes to the Pension Plan. • The PriceWaterhouseCoopers, LLP, contract needs to be increased by $30,000 ($94,000 to $124,000) in order to conduct actuarial analyses on the costs of potential changes to the Pension Plan. These changes include: 1. Deferred Retirement Option Plan (DROP) 2. "Opt in" option for excluded employees 3. Purchase of prior government service credit 4. Designation of beneficiary and joint pensioner option 5. Normal retirement conversion benefit 6. Disability presumption for "extra duty" assignments 7. Reemployment option 8. Increase to cost of living adjustment (e.g., 1.5% to 3.0%) 9. Increase to benefit formula multiplier (e.g., 2.75% to 3.5%) 10. Average final compensation (e.g., from average salary of five (5) best }-ears of the last ten (10) to three (3) best years of credited service). 11. Formal actuarial impact statement which must be prepared for the State prior to any changes being implemented. Reviewed by: Originating Dept: Costs Legal f Info Srvc N/A Human Resources/ Total $30,000 l/b Paul O'Rourke Budget Public Works N/A User Dept. Funding Source: Purchasing * DCM/ACM Human Resources Current FY $30,000 CI Risk Mgmt Finance M/A Attachments OP Other Pension Submitted by: City Manager O None Appropriation Code: 646-07410-SxX><00-585-000 Printed on recycled paper Rev. 2/98 Employee's Pension Plan Worksession Item #: Trustee's Agenda Cover Memorandum Final Agenda Item # Meeting Date: SUBJECT/RECOMMENDATION: Approve the settlement agreement with SunTrust for damages in the amount of $109,959.00 to be paid by SunTrust to the Employees' Pension Plan, 0 and that the appropriate officials be authorized to execute same. SUMMARY: • SunTust is one of the Employee Pension Plan's custodian banks and holds the assets that are managed by 6 of our 10 money managers. On May 31, 2001 the pension plan was funding one of the new international managers with $20 million taken from other money managers. An employee of SunTrust incorrectly contacted an additional money manager, Vanderbilt, and informed them to convert $20 million from bonds into cash. City staff has no reason or logic as to why SunTrust notified Vanderbilt, since Vanderbilt was not a party to this transaction. When Vanderbilt noticed the cash was still in their account after the transfer date, they notified the City about the directive from SunTrust. City staff directed Vanderbilt to reinvest the funds into the appropriate securities. • Callan and Associates, the plan's performance measurement consultant, has estimated the damages that have occurred to the plan. Because interests rates move significantly over that short period of time, costs are difficult to calculate. However, Callan and Associates originally estimated a market loss of $103,236.27 and transactions costs of $76,532.69 for a total estimated loss of $179,768.96. • SunTrust originally calculated the loss to the City to be $79,445.03. • Staff had been working with SunTrust to resolve this problem without litigation. Staff feels that given the unique characteristics of the market at that time a reasonable estimate of the amount required tc compensate the pension plan is $140,000. SunTrust has offered $109,959.00. Given the cost associated with litigation, staff is recommending that the Trustee's accept SunTrust's offer. Reviewed by: Originating Dept: Costs Legal Into Srvc WA Finance UM I S.Moskun Total 0 Budget WA Public Works WA User Dept. Funding Source: Purchasin WA DCWACM WA Finance Current 0 Cl 9 FY Risk Mgmt WA Other Attachments OP Other Submitted by: None City Manager Appropriation Code: Printed on reeveled saner 0- 2M ?SE?LM.1 r, a 99??TEII.E?oQ Trustees of the Employees' Pension Plan Agenda Cover Memorandum Final Agenda Item # Meeting Date. for? ?" SUBJECT/RECOMMENDATION: 3/18/02 Approve an increase in the amount authorized to be spent with the law firm of Christiansen & Dehner for legal services by $40,000, increasing the total expenditures authorized for legal services from $30,000 to $70,000 in FY 2001-2002. Q and that the appropriate officials be authorized to execute same. SUMMARY: • The Trustees of the Employees' Pension Plan approved a budget for the Pension Plan, which included an estimated $50,000 for legal services. To date, $30,000 has been authorized to Christiansen & Dehner for legal services. We are requesting approval of an additional estimated $40,000 to Christiansen & Dehner for the remainder of FY 2001-2002. • This request is necessitated by the fact that the initial estimated legal service expenses did not adequately address legal cost associated with proposed changes to Pension Plan, transfer of disability case management from the City to Christiansen & Dehner, and late receipt for legal services rendered in FY 2000-2001. • To date, the average monthly cost for legal expenses is $5,500 (a projected annual cost of $66,000). The additional cost increase is due primarily to the following reasons: 1. Late receipt of bills for expenses incurred in the previous fiscal year (September bill of $5777.71 paid in October). 2. Revision of Pension Plan ($3,000) 3. Attendance by the attorney at meetings with City staff and unions to discuss the proposed pension changes (6 meetings at $1,000 each). 4. An increase in the number of disability applications that are being processed (9 pending @ $1,000 each). 5. Disability medical expenses being charged to legal services (9 pending @ estimated $1,000 each). Reviewed hy: Originating Dept: Gusts Legal Info Tech NA ?rTT Debbie Ford/Human Resources Total Budget '?a Public Works NA User Dept. Funding Source: Purchasing -'-T bh DCtiUACh1 c'+s+? +1 ^cN+> +++t Current Fiscal Year Risk Mgmt NA Other Attachments ul""?+'"'x Appropriation Code: Suhmitted hy: City Manage . ? None 646-07410-5xxx000-585-000 Prinlnrl nn r.rvr lml n.-- o,.., elms