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08/13/2012 TRUSTEES OF THE EMPLOYEES' PENSION FUND MEETING MINUTES CITY OF CLEARWATER August 13, 2012 Present: Chair/Trustee George N. Cretekos, Trustee Paul Gibson, Trustee Doreen Hock-DiPolito, Trustee Bill Jonson, and Trustee Jay E. Polglaze. Also Present: William B. Horne II - City Manager, Jill S. Silverboard - Assistant City Manager, Rod Irwin - Assistant City Manager, Pamela K. Akin - City Attorney, Rosemarie Call - City Clerk, and Nicole Sprague - Official Records and Legislative Services Coordinator. To provide continuity for research, items are in agenda order although not necessarily discussed in that order. 1. Call to Order— Chair George N. Cretekos The meeting was called to order at 2:14 p.m. at City Hall. 2. Approval of Minutes 2.1 Approve the minutes of the July 16, 2012 Pension Trustees meeting as submitted in written summation by the City Clerk. Trustee Doreen Hock-DiPolito moved to approve the minutes of the July 16, 2012 Pension Trustees meeting as submitted in written summation by the City Clerk. The motion was duly seconded and carried unanimously. 3. Pension Trustee Items 3.1 Approve the request of the new hires for acceptance into the pension plan as listed. Pension Name, Job. Class, & Dept./Div. Hire Date Elig. Date Kevin Salzer, Planner III/Planning and Dev. 06/04/12 06/04/12 Andrew McCormick, Public Utilities Tech./PU Dept. 06/18/12 06/18/12 Chad Paukert, Parks Service Tech I/Parks and Rec Dept. 06/18/12 06/18/12 Darla Ismail, Police Comm Oper Trainee/Police Dept. 06/18/12 06/18/12 Christopher Dahmer, Police Comm Oper Trainee/PD 06/18/12 06/18/12 Roger Beatty, Engineer Specialist/Engineering Dept. 06/18/12 06/18/12 Gina Trieste, HR Analyst/Human Resources Dept. 06/18/12 06/18/12 Pension Trustees 2012-08-13 1 Trustee Jay Polglaze moved to approve the request of the new hires for acceptance into the pension plan as listed. The motion was duly seconded and carried unanimously. 3.2 Approve the request of employees Steve Bochno of the Solid Waste/General Services Department; Lawrence G. Gallop of the Engineering Department; Gordon Jerrell of the Gas Department and Russell Carter of the Parks and Recreation Department for a regular pension as provided by Sections 2.397 of the Employees' Pension Plan. Steve Bochno, Administrative Analyst, General Services, was employed by the City on January 28, 1991, and his pension service credit is effective on that date. His pension will be effective July 1, 2012.13ased on an average salary of approximately $49,377.05 per year over the past five years, the formula for computing regular pensions, and Mr. Bochno's selection of the 100% Joint and Survivor Annuity, this pension will approximate $28,225.32 annually. Lawrence G. Gallop, Survey Assistant 11, Engineering Department, was employed by the City on April 23, 1984, and his pension service credit is effective on that date. His pension will be effective August 1, 2012.13ased on an average salary of approximately $39,109.50 per year over the past five years, the formula for computing regular pensions, and Mr. Gallop's selection of the Joint and Survivor Annuity, this pension will approximate $30,332.40 annually. Gordon Jerrell, Service Dispatcher, Gas Department, was employed by the City on September 11, 1980, and his pension service credit is effective July 13, 1992. His pension will be effective August 1, 2012.13ased on an average salary of approximately $37,972.61 per year over the past five years, the formula for computing regular pensions, and Mr. Jerrell's selection of the Joint and Survivor Annuity, this pension will approximate $20,884.92 annually. Russell Carter, Athletic Field Coordinator, Parks and Recreation Department, was employed by the City on December 21, 1987, and his pension service credit is effective on that date. His pension will be effective October 1, 2012.13ased on an average salary of approximately $59,818.14 per year over the past five years, the formula for computing regular pensions, and Mr. Carter's selection of the 100% Joint and Survivor Annuity, this pension will approximate $39,866.88 annually. Section 2.397 provides for normal retirement eligibility when a participant has completed thirty years of credited service, has reached age 55 and completed twenty years of credited service, or has reached age 65 and completed ten years Pension Trustees 2012-08-13 2 of credited service. Mr. Bochno Mr. Gallop, Mr. Jerrell, and Mr. Carter qualify under the age 55 and 20 years of service criteria. Trustee Paul Gibson moved to approve the request of employees Steve Bocho of the Solid Waste/General Services Department; Lawrence G. Gallop of the Engineering Department; Gordon Jerrell of the Gas Department and Russell Carter of the Parks and Recreation Department for a regular pension as provided by Sections 2.397 of the Employees' Pension Plan. The motion was duly seconded and carried unanimously. 3.3 Approve the request of employee Douglas Pulver, General Services to vest his pension as provided by Section 2.397 of the Employees' Pension Plan. Douglas Pulver, Fleet Mechanic, General Services Department, was employed by the City on May 27, 1986, and began participating in the Pension Plan on that date. Mr. Pulver terminated from City employment on June 18, 2012. The Employees' Pension Plan provides that should an employee cease to be an employee of the City of Clearwater or change status from full-time to part-time after completing ten or more years of creditable service (pension participation), 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. Mr. Pulver would have completed at least 20 years of service and will reach age 55 on July 16, 2013. His pension will be effective August 1, 2013. Trustee Doreen Hock-DiPolito moved to approve the request of employee Douglas Pulver, General Services to vest his pension as provided by Section 2.397 of the Employees' Pension Plan. The motion was duly seconded and carried unanimously. 3.4 Approve agreement with Gabriel Roeder Smith and Company, current plan actuary, for completion of a comprehensive experience study related to actuarial assumptions and methods, for a not-to-exceed amount of$25,000, and authorize the appropriate officials to execute same. Pension Trustees 2012-08-13 3 Experience studies for review of actuarial assumptions and methods should be performed regularly to assure that actuarial assumptions and methods reflect the evolving Plan experience. Changes in assumptions and actuarial methods can increase or decrease the overall liability of the plan. The goal is to have the most realistic assumptions and methods that will more accurately predict future benefit payouts. Per Government Finance Officers Association (GFOA) best practices guidance, comprehensive experience studies should be completed at least every five years. The last experience study for the Employees' Pension Plan was dated September 1, 2006. Staff recommends that an experience study be completed prior to the January 1, 2013, plan actuarial valuation. Trustee Jay Polglaze moved to approve agreement with Gabriel Roeder Smith and Company, current plan actuary, for completion of a comprehensive experience study related to actuarial assumptions and methods, for a not-to-exceed amount of$25,000, and authorize the appropriate officials to execute same. The motion was duly seconded and carried unanimously. 3.5 Determine that hazardous duty contract employees are eligible for participation in the City of Clearwater Employee Pension Plan and direct they be enrolled in the plan. Section 2.393 of the current Pension Ordinance excludes employees hired into contract positions (SAMP 4, 5, 6) from participation in the City's Employee Pension Plan. In 2005, the City began employing individuals from outside the organization to serve as Assistant Fire and Police Chiefs. Because these individuals were hired into contract positions (SAMP 4 and 5), they were treated the same as other similarly situated employees and were enrolled in the City's 401A program instead of the pension plan IAW our Pension ordinance. The Pension Plan Attorney has rendered an opinion regarding this practice that State Statutes requires participation by all firefighters and police officers in pension plans governed by Chapters 175 and 185. Since Section 2.393 of the current Pension Ordinance conflicts with Chapters 175 and 185 in this instance, the Plan Attorney has opined that Florida statutory provisions prevail. The only exception is for Fire and Police Chiefs who have the option to not participate. It is also their opinion that all Assistant Fire and Police Chiefs be enrolled in the City Pension Plan on a prospective basis and that they be permitted to purchase credited service retroactive to their dates of hire if they so choose. The City can require that the Assistant Chiefs pay the actuarial cost for prior service credit or the equivalent of what would have been their annual employee contribution. They can also be Pension Trustees 2012-08-13 4 permitted to roll over the balance in their purchase money plan account to pay for prior service credit. The Pension rewrite that will be considered at referendum in November will include a change requiring these employees to participate in the Pension plan when hired. The current Pension ordinance authorizes the Trustees to "determine from time to time which persons are full-time employees for purposes of the plan." Trustee Paul Gibson moved to determine that hazardous duty contract employees are eligible for participation in the City of Clearwater Employee Pension Plan and direct they be enrolled in the plan. The motion was duly seconded and carried unanimously. 4. Other Business — None. 5. Adjourn The meeting was adjourned at 2:25 p.m. ck.toy. CrM05 Chair Attest Employees' Pension Plan Trustees �OF THE C/71# 4 4 City Clerk ; ' ,W-" r app. Iwo titex Pension Trustees 2012-08-13 5