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01/16/2007 TRUSTEES OF THE EMPLOYEE’S PENSION FUND MEETING MINUTES CITY OF CLEARWATER JANUARY 16, 2007 Present: Frank Hibbard Chair Carlen Petersen Trustee J. B. Johnson Trustee William C. Jonson Trustee John Doran Trustee Also Present: William B Horne II City Manager Garry Brumback Assistant City Manager Pamela K. Akin City Attorney Cynthia E. Goudeau City Clerk Rosemarie Call Management Analyst The Chair called the meeting to order at 10:16 a.m. at City Hall. To provide continuity for research, items are in agenda order although not necessarily discussed in that order. 2. Approval of Minutes 2.1 Approve the minutes of the December 12, 2006 Pension Trustees Meeting as submitted in written summation by the City Clerk. Trustee Johnson moved to approve the minutes of the December 12, 2006 meeting, as motion recorded and submitted in written summation by the City Clerk to each Trustee. The carried was duly seconded and unanimously. 3. Pension Trustee Items 3.1 Candace McDaniel, Library Department; Philip Seissian, Public Services Department; Robert Cruickshank, Fire Department; and Edward Lee, Police 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. Candace K. McDaniel, Librarian I, Library Department, was employed by the City on September 28, 1966, and her pension service credit is effective on June 2, 1967. Her pension will be effective January 30, 2007. Based on an average salary of approximately $46,232 per year over the past five years, the formula for computing regular pensions, and Ms. McDaniel’s selection of the Joint & Survivor Annuity, this pension will approximate $46,232 annually. Philip Seissian, Construction Inspector II, Public Services Department, was employed by the City on December 27, 1977, and his pension service credit is effective on that date. His pension will be effective February 1, 2007. Based on an average salary of approximately $46,257 per year over the past five years, the formula for computing regular pensions, and Mr. Seissian’s selection of the Joint & Survivor Annuity, this pension will approximate $36,993 annually. 1 Pension Trustees 2007-1-16 Robert Cruickshank, Firefighter, Fire Department, was employed by the City on December 17, 1973, and his pension service credit is effective on that date. His pension will be effective November 1, 2006. Based on an average salary of approximately $56,135 per year over the past five years, the formula for computing regular pensions, and Mr. Cruickshank’s selection of the Joint & Survivor Annuity, this pension will approximate $50,745 annually. Edward Lee, Police Officer, Police Department, was employed by the City on July 19, 1982, and his pension service credit is effective on that date. His pension will be effective December 1, 2006. Based on an average salary of approximately $60,313 per year over the past five years, the formula for computing regular pensions, and Mr. Lee’s selection of the 100% Joint & Survivor Annuity, this pension will approximate $39.574 annually. These pensions were approved by the Pension Advisory Committee on December 14, 2006. Section 2.393 provides for normal retirement eligibility when a participant has reached age 55 and completed twenty years of credited service, has completed thirty years of credited service, or has reached age 65 and completed ten years of credited service. Section 2.393 also provides for normal retirement eligibility when a participant has completed twenty years of credited service or has reached age 55 and completed ten years of credited service in a type of employment described as “hazardous duty” and further defines service as a Firefighter and Police Officer as meeting the hazardous duty criteria. Ms. McDaniel qualifies under the age 55 and twenty years of service and the 30 years of service criteria; Mr. Seissian qualifies under the age 55 and twenty years of service criteria; and Mr. Cruickshank and Mr. Lee qualify under the hazardous duty criteria. Trustee Jonson moved that Candace McDaniel, Library Department; Philip Seissian, Public Services Department; Robert Cruickshank, Fire Department; and Edward Lee, Police Department, be granted regular pensions under Section(s) 2.393 and 2.397 of the Employees’ motion Pension Plan as approved by the Pension Advisory Committee. The was duly carried seconded and unanimously. 3.2 Eric C. Stokholm, Solid Waste Department, and Alicia H. Farrell, 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. Eric C. Stokholm, Container Maintenance Worker, Solid Waste Department, was employed by the City on April 29, 1985, and began participating in the Pension Plan on that date. Mr. Stokholm terminated from City employment on November 3, 2006. Alicia H. Farrell, Administrative Analyst, Parks & Recreation Department, was employed by the City on May 15, 1995, and began participating in the Pension Plan on that date. Ms. Farrell terminated from City employment on October 23, 2006. 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), 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. 2 Pension Trustees 2007-1-16 Mr. Stokholm would have completed at least 30 years of service on April 29, 2015. His pension will be effective May 1, 2015. Ms. Farrell would have completed at least 20 years of service and reached age 55 on November 13, 2017. Her pension will be effective December 1, 2017. These pensions were approved by the Pension Advisory Committee on December 14, 2006. Trustee Petersen moved that Eric C. Stokholm, Solid Waste Department, and Alicia H. Farrell, 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 motioncarried Committee. The was duly seconded and unanimously. 3.3 Approve changes to the Mortality, Withdrawal, and Retirement Assumptions for the Employees' Pension Plan as recommended by the plan's actuary, PriceWaterhouseCoopers LLP. The plan's actuary, PriceWaterhouseCoopers LLP, has recommended changes to the plan's mortality, withdrawal, and retirement assumptions that are used to calculate the plan's liability and related contribution requirements. The recommended changes were the result of a comprehensive review of the plan's assumptions relative to the implementation of a new reporting requirement for the City's liability for Other Post Employment Benefits (OPEB). A comprehensive set of assumptions for calculation of the OPEB liability will be presented to the City Council for approval at a later date. The actuary has indicated that the change to the mortality assumption, using the RP 2000 Blended Healthy Mortality Table versus the current 1994 Group Annuity Reserving Table, should result in an increase in the plan's liability. However this increase is expected by the actuary to be more than offset by the favorable changes in the withdrawal and retirement assumptions, resulting in a net decrease in the plan's actuarial liability as the result of these three assumption changes. The actuary has recommended that these changes be implemented to more fairly and accurately estimate the plan's liabilities and required contribution rates. In response to questions, Finance Director Margie Simmons said the changes are needed to make sure liability to the plan is being calculated accurately. Discussion ensued and concern was expressed that use of the tables was not clear. Trustee Doran moved to approve changes to the Mortality, Withdrawal, and Retirement Assumptions for the Employees' Pension Plan as recommended by the plan's actuary, motion PriceWaterhouseCoopers LLP. The was duly seconded. Trustees Petersen, Johnson, Motion carried. Doran, and Chair Hibbard voted “Aye”; Trustee Jonson voted “ Nay.” 3.4 Approve a contract with Independence Investments LLC as a small cap growth manager for the Employees' Pension Plan. The Trustees authorized a search for a small cap growth manager in accordance with the asset allocation study. Dahab and Associates was retained to help staff with the search. Dahab issued a RFP and received 59 responses. Dahab reduced that list to the following five finalists: 3 Pension Trustees 2007-1-16 ??Independence Investments LLC ??Missouri Valley Partners ??Oppenheimer Investment Management ??The Boston Company ??Wells Capital Management After presentations from the five firms listed above, the Pension Investment Committee recommends hiring Independence Investments LLC. Independence will be given an initial allocation of $30 million that will come from a reduction of assets of the plan’s existing managers. Independence management fee is .85% for the first $25 million and .75% for amounts between $25 and $100 million. This is compatible to what we are paying our other small cap managers and is within the industry norm. The contract has been approved by Pension Attorney Stuart Kaufman. Trustee Jonson moved to approve a contract with Independence Investments LLC as a motion small cap growth manager for the Employees' Pension Plan. The was duly seconded carried and unanimously. 3.5 Approve a contract with Wedge Capital Management LLP as a mid cap value manager for the Employees' Pension Plan. The Trustees authorized a search for a mid cap value manager in accordance with the asset allocation study. Marquette Associates was retained to help staff with the search. Using Marquette’s data base of managers and other data bases they reduced that list of candidates to the following three finalists: ??Wedge Capital Management ??Systematic Financial Management ??Keeley Asset Management Corporation After presentations from the three firms listed above, the Pension Investment Committee recommends hiring Wedge Capital Management. Wedge will be given an initial allocation of $30 million that will come from a reduction of assets of the plan’s existing managers. Wedge’s management fee is .75% for the first $10 million and .65% for the next $15 million and .50% for all amounts over $25 million. This is compatible to what we are paying our other mid cap managers and is within the industry norm. Trustee Johnson moved to approve a contract with Wedge Capital Management LLP as motion a mid cap value manager for the Employees' Pension Plan. The was duly seconded carried and unanimously. 4. Other Business – None. 4 Pension Trustees 2007-1-16 5. Adjourn The meeting adjourned at 10:28 a.m. Attest: - 4........,. ..... Pension Trustees 2007-1-16 ///L _/ 4~~ ~ir I Employees' Pension Fund 5