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05/03/1999 TRUSTEES OF THE EMPLOYEES' PENSION FUND MEETING CITY OF CLEARWATER May 3, 1999 Present: Brian J. Aungst Chair Ed Hooper Vice-Chair/Trustee J. B. Johnson Trustee Robert Clark Trustee Ed Hart Trustee Also present: Michael J. Roberto City Manager Pamela K. Akin City Attorney Cynthia E. Goudeau City Clerk Patricia O. Sullivan Board Reporter The Chair called the meeting to order at 9:02 a.m. at City Hall. To provide continuity for research, items are in agenda order although not necessarily discussed in that order. ITEM #2 - Approval of Minutes: Trustee Johnson moved to approve the minutes of the April 12, 1999 meeting, and the March 26, 1999 joint meeting with PAC (Pension Advisory Committee), as recorded and motion submitted in written summation by the City Clerk to each Trustee. The was duly carried seconded and unanimously. ITEM #3 - Request for Acceptance into Membership: The City Manager presented the recommendation of the Pension Advisory Committee to approve membership for the employee(s) listed below: Vince Kirkland Marianna Chmiel Nicholas Fritz Thomas Lulek Kenneth Euler David Goldberg Thomas Dawe Melissa Harris Steven Carrao Trustee Hooper moved to accept the recommendation of the Pension Advisory motioncarried Committee. The was duly seconded and unanimously. mpf0599 1 05/03/99 ITEM #4 - Request for Pension: The City Manager presented the Pension Advisory Committee recommendation that David H. Main, Zerry Littles, Richard Helphinstine, Kenneth Donagan & Robert G. Jones regular pensions be granted under Section(s) 2.393 and 2.397 of the Employees' Pension Plan. David H. Main was employed on October 7, 1974, and his pension service credit is effective on that date. His pension will be effective July 1, 1999. Based on an average salary of approximately $35,107 per year over the past five years, the formula for computing regular pensions, and Mr. Main's selection of the Life Annuity, this pension will approximate $25,377 annually. Zerry Littles was employed on August 2, 1976, and his pension service credit is effective on that date. His pension will be effective May 1, 1999. Based on an average salary of approximately $29,248 per year over the past five years, the formula for computing regular pensions, and Mr. Littles' selection of the Joint & Survivor Annuity, this pension will approximate $18,229 annually. Richard L. Helphinstine was employed on April 9, 1979, and his pension service credit is effective on that date. His pension will be effective May 1, 1999. Based on an average salary of approximately $35,132 per year over the past five years, the formula for computing regular pensions, and Mr. Helphinstine's selection of the 75% Joint & Survivor Annuity, this pension will approximate $19,566 annually. Kenneth H. Donagan was employed on September 11, 1974, and his pension service credit is effective on that date. His pension will be effective April 1, 1999. Based on an average salary of approximately $55,752 per year over the past five years, the formula for computing regular pensions, and Mr. Donagan's selection of the Joint & Survivor Annuity, this pension will approximate $37,631 annually. Robert G. Jones was employed on August 28, 1978, and his pension service credit is effective on that date. His pension will be effective April 1, 1999. Based on an average salary of approximately $40,335 per year over the past five years, the formula for computing regular pensions, and Mr. Jones' selection of the 50% Joint & Survivor Annuity, this pension will approximate $23,426 annually. The PAC approved these pensions on April 8, 1999. Section 2.393 (p) provides for normal retirement eligibility when a participant has reached age 55 and completed twenty years of credited service or has completed thirty years of credited service. Messrs. Main, Littles, and Helphinstine qualify under the age 55 and 20 years of service criteria. Section 2.393 (p) also 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 Sergeant and Firefighter/Drive- Operator as meeting the hazardous duty criteria. Messrs. Donagan and Jones qualify under the hazardous duty criteria. mpf0599 2 05/03/99 Trustee Johnson moved to accept the recommendation of the Pension Advisory motioncarried Committee. The was duly seconded and unanimously. ITEM #5 - Request to Vest Pension: Rhett Morgan & John B. The City Manager presented the PAC’s recommendation that Tucker vest their pensions be allowed to under Section(s) 2.397 and 2.398 of the Employees' Pension Plan. Rhett Morgan was employed on April 3, 1989, and his pension service credit is effective on that date. John B. Tucker was employed on March 3, 1975, and his pension service credit is effective on that date. The Employees’ Pension Plan provides that should an employee cease to be an employee of the City of Clearwater after completing 10 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 completed twenty years of credited service in a type of employment described as “hazardous duty” and further specifically defines service as a Police Officer as meeting the hazardous duty criteria. Section 2.393 (p) also provides for normal retirement eligibility when a participant has reached age 55 and completed twenty years of credited service or has completed thirty years of credited service Mr. Morgan would have completed 20 years of service as a Police Officer on April 3, 2009. His pension will be effective on May 1, 2009. Mr. Tucker would have completed 30 years of service on March 3, 2005. His pension will be effective on April 1, 2005. The PAC approved these requests to vest pensions on April 8, 1999. Trustee Clark moved to accept the recommendation of the Pension Advisory motioncarried Committee. The was duly seconded and unanimously. buy back ITEM #6 - Request to previous pension service credit: Leonard Marotta Leonard Marotta was employed by the City as a Police Officer on August 26, 1979. He resigned on August 26, 1982, and withdrew his $3,890.97 pension contribution. Under the appropriate Civil Service Rule, Mr. Marotta requested to withdraw his resignation. Although the request had occurred 19 days beyond the 6-month deadline, the City Manager approved the withdrawal of resignation. Upon Mr. Marotta’s return to work as a Police Officer on April 25, 1983, his seniority date was adjusted by 241 days, the number of days he was gone, which is the procedure for employees who withdraw resignations. Also, Mr. Marotta was credited with all benefits, including sick leave and vacation. After requesting to pay back the funds he had withdrawn from the Plan, the Police Chief advised him this request was denied. mpf0599 3 05/03/99 In 1996, Mr. Marotta was advised he could buy back his pension service at a cost of more than $65,000. On March 11, 1999, Mr. Marotta requested the PAC allow him to buy back the 3 years. After discussion, the PAC recommended Mr. Marotta be approved to buy back his years of service plus 5% annual interest on the $3,890.97 from his departure date in 1982 until now. This action corrects an inequity caused by an arbitrary decision. This matter has been forwarded to the Pension Trustees for consideration. AND buy back ITEM #7 - Request to previous pension service credit: David Krieger David Krieger was employed by the City as a Police Officer on September 3, 1968. Mr. Krieger resigned on August 11, 1972, after being denied a leave of absence to attend school. He withdrew $1,292.62, his $1,615.78 contribution less a 20% administrative fee. Mr. Krieger return to the City upon completion of his education was delayed as a hiring freeze was in effect at the time. On March 28, 1977, he returned to work as Police Officer and was admitted to the Pension Plan effective on that date. His request to buy back his pension service was denied. In 1996, Mr. Krieger was advised he could buy back his pension service at a cost of more than $76,000. On April 8, 1999, the PAC recommended approval of Mr. Krieger’s request to buy back his years of service plus 5% annual interest for a total of $4,927.91. This matter was forwarded to the Pension Trustees for consideration. The City Attorney recommended the Trustees continue Items #6 and #7 until next month when the board’s new counsel will be present and can provide a recommendation. Staff only received the actuarial numbers related to these requests last Friday. motion Trustee Hart moved to continue Items #6 and #7 to June 1, 1999. The was duly seconded. Andra Dreyfus, representative for David Krieger, reviewed details of his case and indicated the PAC had approved the request after a thorough discussion. She requested the Trustees act on the request. Concern was expressed approval of this request may establish a precedent. The City Attorney said requests differ and must be considered separately. It was indicated the difference between the buy back rate of simple interest versus the actuarial amount must be covered in the plan. Ms. Dreyfus indicated since 1972, the plan had retained 20% of Mr. Krieger’s contribution. The City Attorney recommended before reaching a decision, the Pension Trustees obtain a legal opinion and consider the impact on the plan after reviewing the actuarial numbers. In response to a question, Fiscal Administrator Margie Simmons indicated the actuarial numbers provided do not account for funds withheld from Mr. Krieger’s contribution. She will order a new computation. mpf0599 4 05/03/99 It was felt additional information is necessary before a decision can be made. The City Attorney agreed a comprehensive evaluation is necessary. Upon the vote being taken, Trustee Johnson, Clark, Hart, and Chair Aungst voted carried “Aye”; Trustee Hooper voted “Nay.” Motion . ITEM #8 - Other Business – None. ITEM #9 - Adjournment: The meeting adjourned at 9:25 a.m. mpf0599 5 05/03/99