08/13/1998PENSION ADVISORY COMMITTEE MEETING
CITY OF CLEARWATER
August 13, 1998
Present: Rita Garvey Chair/Mayor
J. B. Johnson Vice Chair/Commissioner
Robert Clark Committee Member/Commissioner
Pat Greer Committee Member
Pat Shepler Committee Member
Dick Fitzgerald Committee Member
John Scacca Committee Member
Leslie Dougall-Sides Assistant City Attorney
Richard H. Ebelke Interim Director Human Resources Department
Debbie Ford Administrative Analyst
Patricia O. Sullivan Board Reporter
The Chair called the meeting to order at 9:00 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
Member Fitzgerald moved to approve the minutes of the regular meetings of May 14, 1998, and June 11, 1998, as recorded and submitted in written summation to each board member. The motion
was duly seconded and carried unanimously.
ITEM #3 - Employees to be Heard - None.
ITEM #4 - Action Items
a) Review and Action on Employee Requests for Years of Service Pension
1. Richard G. Howard - Police Officer, Police Department
2. Robert D. Pease - Police Officer, Police Department
3. Carolyn M. Moore - Library Division Manager, Library Department
4. Lucinda A. Hicks - Staff Assistant III, Police Department
5. Allen O. Hicks - Wastewater Collection Superintendent, Public Works Department
6. Stephen M. Brooks - Police Officer, Police Department
Member Johnson moved to approve a Years of Service Pension for Richard G. Howard, Robert D. Pease, Carolyn M. Moore, Lucinda A. Hicks, Allen O. Hicks, and Stephen M. Brooks. The motion
was duly seconded and carried unanimously.
b) Review and Action on Employee Requests to Vest Pension
1. John E. Amiro - Signal Systems Engineer, Engineering Department
John E. Amiro has resigned his position after being employed by the City for more than 18 years. He will qualify to receive his pension beginning March 29, 2007.
AND
2. William Mooney - Laboratory Technician, Engineering Department
William Mooney has resigned his position after being employed by the City for more than 14 years. He will qualify to receive his pension beginning December 11, 1999.
AND
3. William C. Held, Jr. - Harbormaster, Marina Department
William C. Held, Jr. has resigned his position after being employed by the City for more than 17 years. He will qualify to receive his pension beginning December 1, 2001.
AND
4. John C. Haffkoss - Gas Specialist, Gas Service and Repair Department
John C. Haffkoss has resigned his position after being employed by the City for more than 14 years. He will qualify to receive his pension beginning January 1, 2004.
AND
5. Gretchen A. Bush - Library Assistant, Library Department
Gretchen A. Bush has resigned her position after being employed by the City for more than 20 years. She will qualify to receive her pension beginning September 1, 2002.
Member Greer moved to approve the requests by John E. Amiro, William Mooney, William C. Held, Jr., John C. Haffkoss, and Gretchen A. Bush to vest their pensions. The motion was duly
seconded and carried unanimously.
c) Approval of New Hires as Pension Plan Members
Member Fitzgerald moved to accept the following employees into membership in the Pension Plan:
Date of Pension Employment Elig. Date
David Chappell, Firefighter Fire Department 05/26/98 05/26/98
Gray Joyce, Firefighter Fire Department 05/26/98 05/26/98
Jeffrey Palmer, Firefighter Fire Department 05/26/98 05/26/98
LaDrea Young, Police Information Tech. Police Department 05/11/98 05/11/98
Carol McAnally, Police Information Tech. Police Department 05/11/98 05/11/98
Joseph Gabay, Senior Accountant Finance Department 06/08/98 06/08/98
Robert Strieder, WWTP Operator Trainee Public Works Department 12/08/97 06/08/98
Linda Truehaft, Staff Assistant III Legal Department 05/11/98 05/11/98
Linda Galioto, Police Service Tech. Police Department 02/06/95 05/11/98
Robert Postell, Maintenance Worker I Solid Waste Department 02/17/98 06/08/98
Willie McGee, Maintenance Worker I Solid Waste Department 02/17/98 06/08/98
Dexter Waters, Maintenance Worker I Solid Waste Department 06/15/98 06/22/98
Mary Ann Stuart, Library Assistant Library Department 01/05/98 06/22/98
Anthony Gammon, Custodial Worker Parks & Recreation Dept. 11/10/97 06/07/98
Tyrone Floyd, Public Service Tech. I Public Works Department 07/06/98 07/06/98
Terrance R. LaBelle, Public Service Tech II Public Works Department 12/01/86 07/21/98
Brett Faulk, Police Recruit Police Department 07/20/98 07/20/98
Yvonne Becker, Library Assistant Library Department 07/20/98 07/20/98
David Robertshaw, Police Recruit Police Department 07/20/98 07/20/98
Kyle Resler, Police Recruit Police Department 07/20/98 07/20/98
Robert Furman, Police Recruit Police Department 07/20/98 07/20/98
Virginia G. Gallon, Police Recruit Police Department 07/20/98 07/20/98
Sharon Marzola, Network Engineer Information Management 07/20/98 07/20/98
Robert Young, Maintenance Worker I Parks & Recreation Dept. 07/20/98 07/20/98
Mr. Strieder was hired on December 8, 1997, as a temporary employee; changed to permanent on June 8, 1998. Messrs. Postell and Waters were hired on February 17, 1998, as temporary
employees; changed to permanent on June 8, 1998. Ms. Galioto was hired on February 6, 1995, as a part-time employee; transferred to full-time on March 11, 1998. Ms. Stuart was hired
on January 5, 1998, as a part-time employee; transferred to full-time on June 22, 1998. Mr. McGee was hired on June 15, 1998, as a temporary employee; changed to permanent on June 22,
1998. Mr. Gammon was hired on November 10, 1997, as a temporary employee; changed to permanent on June 7, 1998. Mr. LaBelle was hired on December 1, 1986, and was denied membership;
reexamined on July 21, 1998, and approved for pension as of that date.
In response to a question, Administrative Analyst Debbie Ford said Richard Ebelke’s August 6, 1998, memorandum had indicated the City had 1674.6 FTEs on that date. The City has 1707.8
budgeted positions.
The motion was duly seconded and carried unanimously.
ITEM #5 - Pending/New Business
a) Willie Frazier - Payment for Child
Ms. Ford said when Willie Frazier retired on disability at the end of 1995, his application did not document a minor child. In early 1996, Mr. Frazier forwarded the
applicable birth certificate, indicating the minor had turned 18 one month after Mr. Frazier’s retirement. Ms. Ford requested the board approve the applicable payment due.
Member Greer moved to approve payment of an additional 15% dependent child benefit which Willie Frazier was qualified to receive for one month when his child was less than 18-years-old.
The motion was duly seconded and carried unanimously.
b) Lester Rent - Request for Job-Connected Disability Pension
Interim Human Resources Director Richard Ebelke said earlier attempts to place Lester Rent in several departments had been unsuccessful. Now, the Finance Department is tutoring and
training him to work as an accounting clerk. Workers Compensation will pay for one year of training. Mr. Rent was not present.
Assistant City Attorney Leslie Dougall-Sides stated last Spring, a hearing regarding Mr. Rent’s request for a job-connected disability pension had been continued to today’s meeting.
Member Fizgerald moved to continue Lester Rent’s Application for Job-Connected Disability Pension for PAC (Pension Advisory Committee) review to August 1999.
In response to a question, Ms. Dougall-Sides said if Mr. Rent withdraws his application in writing, this request will not return to the PAC. Mr. Rent may wish for the matter to return
to the PAC.
The motion was duly seconded and carried unanimously.
c) Pension buy Back from Other Agencies
The Legal Department had requested the City’s outside tax counsel to render an opinion regarding changes to the Federal Code. In her August 6, 1998, letter, Kelley A. Bosecker, of
Kalish & Ward, referred to the impact of newly-enacted IRS (Internal Revenue Service) Code Section 415(n) on the City’s Pension Plan. Section 415(n) is effective for contributions made
after December 31, 1997. Purchase of service credit can comply with Code Section 415 by either using a benefit analysis under Code Section 415(b) or a contribution analysis under Code
Section 415(c).
Section 415(n) has other technical requirements: 1) plan must recognize buyback of PSC (permissive service credit); 2) employee must not have received credit already from the plan;
3) plan must require employee contribution to purchase the PSC; 4) no more than 5 years of PSC is allowed for participation in a non-governmental plan; and 5) plan must not allow participants
to purchase PSC for participation in a non-governmental plan until participant has completed at least 5 years of participation in new plan.
To maintain its beneficial tax treatment, the City’s Pension Plan must comply with all requirements of code Section 415. The Plan must be amended to account for the code mandate and
to provide for purchase of service credits in general. If the City amends the
Plan to permit the purchase of prior service credit, the cost to purchase service and the effect of the purchase of service on the amount of the participants’ benefits must be calculated.
Steve Metz, of Price Waterhouse Coopers, had indicated that permitting a purchase of service credit likely will increase the cost of the Pension Plan and will not benefit a large number
of Plan participants.
Ms. Dougall-Sides said several staff members had inquired about this change in law. In response to a question, she said the Pension Plan does not automatically comply with changes
to Federal law. It was recommended the PAC review the new law and update the ordinance. Concern was expressed any changes require union support. It was suggested the Pension Plan
be reviewed for other problems before another referendum is held. It was recommended a subcommittee review the Plan for inconsistencies. In response to a question, Ms. Dougall-Sides
said the new law allows the accumulation of up to 5-years of benefits from another government agency. She indicated the law requires special language be added to the Plan if the tax
benefits are to be maintained. It was requested staff report on the size of the tax benefit.
Wayne Andrews said he wants to buy-back 5 years of police service in New Jersey, noting the IRS change had occurred in January 1997. He felt examples included in the Kalish & Ward
letter were faulty. He felt the longer this issue is delayed, the more the buy-back will cost him. It was recommended an actuarial study report the impacts of this change on the Pension
Plan before the PAC makes a decision. The issue will be presented to the unions for input. It was noted the change will affect future new employees.
Member Greer moved for staff to request the City’s actuary to investigate the change in the IRS Code Section 415 to determine its impact on the Pension Plan. The motion was duly seconded.
It was recommended the PAC review these issues instead of staff.
Upon the vote being taken, the motion carried unanimously.
ITEM #6 - Director's Reports
The next PAC meeting is scheduled for September 10, 1998.
ITEM #7 - Board Members to be Heard - None.
ITEM #8 - Adjournment
The meeting adjourned at 9:38 a.m.