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11/13/2001 TRUSTEES OF THE EMPLOYEES' PENSION FUND MEETING CITY OF CLEARWATER November 13, 2001 Present: Brian J. Aungst Chair Ed Hart Vice-Chair/Trustee Whitney Gray Trustee Hoyt P. Hamilton Trustee William C. Jonson Trustee Also present: William B. Horne II City Manager Pamela K. Akin City Attorney Lee Dehner Pension Trustees Attorney Paul O'Rourke Human Resources Administrator Cynthia E. Goudeau City Clerk Patricia O. Sullivan Board Reporter The Chair called the meeting to order at 9:23 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 Hamilton moved to approve the minutes of the October 15, 2001, meeting, as motion recorded and submitted in written summation by the City Clerk to each Trustee. The carried was duly seconded and unanimously. ITEM #3 - Request for Acceptance into Membership: Human Resources Administrator Paul O’Rourke presented the recommendation of the Pension Advisory Committee to approve membership for employees: Kelly Moos, Pharyn Bannister, Carlton Greene, Peter Fellman, Dobert Thompson, Rachel Perry, Yolanda Rogers, Dwayne Hickman, Penny Baughn, Douglas Swartz, Denis O'Connor, Wade Bishop, David Buchhotz, Tashadra Rogers, Julio Plaza Trustee Jonson moved to accept the recommendation of the Pension Advisory motioncarried Committee. The was duly seconded and unanimously. ITEM #4 - Requests for Pension Mr. O’Rourke presented the recommendation of the Pension Advisory Committee that Calvin Mizell, Gary Fritts, and John Whitcombregular pensions be granted under Sections 2.393 and 2.397 of the Employees' Pension Plan. Calvin Mizell was employed on June 17, 1975, and his pension service credit is effective on December 18, 1975. His pension will be effective on November 1, 2001. Based on an average salary of $36,500 per year over the past 5 years, the formula for computing mpf1101 11/13/01 1 regular pensions, and Mr. Mizell’s selection of the 100% Joint & Survivor Annuity, this pension will approximate $25,359 annually. Gary Fritts was employed on June 18, 1977, and his pension service credit is effective on that date. His pension will be effective on January 1, 2002. Based on an average salary of $38,484 per year over the past 5 years, the formula for computing regular pensions, and Mr. Fritts’ selection of the 100% Joint & Survivor Annuity, this pension will approximate $25,457 annually. John Whitcomb was employed on January 13, 1972, and his pension service credit is effective on that date. His pension will be effective on February 1, 2002. Based on an average salary of $29,731 per year over the past 5 years, the formula for computing regular pensions, and Mr. Whitcomb’s selection of the Life Annuity, this pension will approximate $24,530 annually. The PAC (Pension Advisory Committee) approved these pensions on October 11, 2001. Section 2.393 (p) provides for normal retirement eligibility when a participant has reached age 55 and completed 20 years of credited service, has completed 30 years of credited service, or has reached age 65 and completed 10 years of credited service. Mr. Mizell and Mr. Fritts qualify under the age 55 and 20 years of service criteria, and Mr. Whitcomb qualifies under the 30 years of service criteria. Trustee Gray moved to grant regular pensions for Calvin Mizell, Gary Fritts, and John Whitcomb be granted under Sections 2.393 and 2.397 of the Employees’ Pension Plan, as approved by the PAC accept the recommendation of the Pension Advisory Committee. The motioncarried was duly seconded and unanimously. ITEM #5 – Request to Vest Pension Joseph Reckenwald was employed by the City on October 21, 1974 and terminated City employment on November 1, 2001. The Employees Pension Plan provides that should an employee cease to be an employee of the City after completing ten or more years of creditable service and 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 20 years of credited service, has completed 30 years of credited service, or has reached age 65 and completed 10 years of credited service. Mr. Reckenwald would have completed 20 years of service and reached aged 55 on June 2, 2004. His pension will be effective on July 1, 2004. Trustee Hamilton moved to allow Joseph Reckenwald to vest his pension under Sections 2.397 and 2.398 of the Employees Pension Plan as approved by the Pension motion carried Advisory Committee. The was duly seconded and unanimously. Award contract to PriceWaterhouseCoopers LLP for ITEM #6 - actuarial services for the and Employees' Pension Plan other related services for thethree year period ending December 31, 2004, at a total cost not to exceed $94,000. mpf1101 11/13/01 2 The 8-member evaluation committee, composed of 3 union representatives, one Pension Advisory Committee representative, and 4 management representatives reviewed responses to RFP 61-01 and chose PriceWaterhouseCoopers LLP. The firm, previously Coopers & Lybrand, has performed actuarial services for the Pension Plan for the past 13 years. Fees in the requested “not to exceed” amount include: 1) $19,000, $19,500, and $20,000 – fixed fees for the annual actuarial report for the three-year period; 2) fee not-to exceed $20,000 for a comprehensive review of plan actuarial assumptions; and 3) actuarial advice to City staff. Trustee Jonson moved to award contract to PriceWaterhouseCoopers LLP for actuarial services for the Pension Plan and other related services for the three-year period ending December 31, 2004, at a total cost not to exceed $94,000, and that the appropriate officials be motion carried authorized to execute same. The was duly seconded and unanimously. Gray, ITEM #7 - Approve an expenditure in the estimated amount of $5,000 to the law firm of Harris, Robinson, Shackleford, & Farrier for legal services and approve the payment of Christiansen & Dehner $210.00 per hour to the law firm of for attendance at all future Investment Committee meetings (approximately $5,400.00). Staff is reviewing the Pension Plan. As part of the process, several legal issues need to be reviewed, including analysis of Social Security obligations under an opt-in provision and a DROP (Deferred Retirement Option Plan). The City has a contract with the law firm of Gray, Harris, Robinson, Shackleford, & Farrier to perform legal services not related to pension issues. 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 committed to Christiansen & Dehner for legal services. Staff requests authorization to spend an additional estimated $5,000 from the Pension Plan to allow Kelly Bosecker, Esq., from Gray, Harris, et al, to research the above issues. Staff also requests approval of an additional estimated $5,400 to Christiansen & Dehner for attendance at the Investment Committee meetings. In response to a question, Human Resources Administrator Paul O’Rourke said attendance by the Pension Plan’s attorney at Investment Committee meetings will assure fiduciary responsibility and is a standard practice for other Pension Plans. It was recommended Investment Committee meetings be scheduled on the same day as PAC (Pension Advisory Committee) meetings so an additional trip for the attorney is not necessary. Mr. O’Rourke said staff will work to coordinate the meetings. Trustee Jonson moved to approve an expenditure in the estimated amount of $5,000 to the law firm of Gray, Harris, Robinson, Shackleford, & Farrier for legal services and approve the payment of $210 per hour to the law firm of Christiansen & Dehner for attendance at all future Investment Committee meetings (approximately $5,400) from the FY 2001/02 budget. motion The was duly seconded. Trustees Gray, Hamilton, Jonson, and Chair Aungst voted carried “Aye”; Trustee Hart voted “Nay.” Motion . mpf1101 11/13/01 3 It was recommended the motion reflect a requirement to coordinate PAC and Investment Committee meetings to save charges for several hours of travel time. Finance Administrator Margie Simmons said scheduling Investment Committee meetings already is quite complicated and difficult as travel schedules for several investment consultants to attend each meeting already must be coordinated. Pension Trustee Attorney Lee Dehner said his firm will accommodate any schedule and will try to schedule another area client to divide travel expenses. ITEM #8 – Other Business Mr. O’Rourke reported staff will present proposed changes to the Pension Plan in January. ITEM #9 - Adjournment The meeting adjourned at 9:33 a.m. mpf1101 11/13/01 4