HomeMy WebLinkAbout07-22-1996 Minutes JOINT MEETING
GENERAL EMPLOYEES'/POLICE OFFICERS'/FIREFIGHTERS' PENSION BOARDS
July 22, 1996
Chairman Miller called the General Employees' Pension Board, and Chairman Reed called
the Police Officers'/Firefighters' Pension Board to order at 6:09 p.m. in the Commission
Chambers Conference Room of City Hall, and a quorum was declared present.
PRESENT: General Employees Board: Chairman Miller, Members Dabbs, Grafton,
Oliver, and Waldrop.
Police Officers'/
Firefighters' Board: Chairman Reed, Members Gledich, and
Williams.
Also present were Attorney Dehner, Member Ernie Kovacs, and Clerk
Stenographer Lewis.
ABSENT: Members Strosnider and Wilson (of the Police/Fire Board).
DISCUSSION OF BENEFIT IMPROVEMENT TO THE PLANS
Chairman Reed said that he and Attorney Denner had met in May with the City to request
improvements in the Police/Fire (P/F) benefits. Research of other plans revealed that their
(by current multiplier was the minimum, and was not the norm. He said that their Plan had
stabilized their investments, had very good returns and the longer that the City put off making
improvements the more it would cost the City. There had been a long discussion and the City
Manager had not said "no" at that time but had suggested since the General Employees' Board
had also approached the City about the same issue a year ago, that both Boards join together and
return with a recommended benefit improvements for both Plans to take before the City
Commission for mid-year of 1997.
Attorney Dehner suggested that they write a letter to accompany the ordinances on behalf of
each Fund stating what benefit improvements the Boards would be recommending and propose
those to the City for adoption in time to get it in next year's budget which means moving
forward early in December '96 or January '97. The City Manager had been very constructive
and helpful in his comments and had believed that it would be appropriate if they came forward
together. Each Plan would have a better chance to derive benefit improvements.
Chairman Reed left the meeting at 6:18 p.m.
Attorney Dehner said that the Police/Fire Plan knew what improvements they were wanting and
the General Plan had made recommendation a year ago, and he would like confirmation on what
they want set forth in their letter with respect to benefits that will accompany this edition on the
compliance item.
Lengthy discussion ensued about various improvements to each Plan. Member Waldrop
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explained that he had talked with many employees who had wanted to increase the multiplier and
to also include medical insurance to the retiree (at the City's rate).
Attorney Dehner said that as far as Board action and why they were in the meeting tonight was
the result from the May 31st meeting with City officials. With respect to the Police/Fire Board,
it was to determine whether or not they were going to remove the benefit improvement proposal
from their recommendation to the City. That was specific action they needed to look at because
their recommendation now stood to include the benefit improvements at this time. In going
through the process in the meetings, the recommendation of the City Manager was to hold those
out, move through with all of the technical or compliance changes now, accompany it with a
letter identifying the benefit improvements they were going to be continuing through the process
of the '97 budget year which took Board action to change that.
Attorney Dehner said that, on the General Plan, there were some compliance items based on
changes that they were moving forward with and included some technical items which were now
in the current documents before the Board. There had been been five new ordinances amending
the Plan and the last one would consolidate these into one document for the ease of everyone
dealing with Plan members, Board, City officials, etc. The General Plan also needed to
determine a benefit improvement recommendation to include in the cover letter accompanying
the proposed ordinance to the City.
Mr. Kovacs said that the employees that he talked with did not understand the differences of
the multiplier between the Plans since the State money did not affect the multiplier, and
Attorney Dehner said that the State money helped fund a high multiplier from the early
retirement age for Fire employees. Although everyone did not agree with this method, he said
that if they had equivalent Plans, that we would not receive State money for the Police/Fire.
It would be withheld from the City. Chairman Reed said that he did not perceive the multiplier
ever being the same for the Plans due to 1) the State monies, and 2) the hazardous duty of the
Police/Fire, plus all of the qualifications, schools, training, etc.
Chairman Reed returned to the meeting at 6:30 p.m.
Member Grafton seconded b Member Miller, moved to chan'e the General Employees'
Retirement Trust Fund multiplier to 2.5% effective October 1, 1997. Motion carried 5-0.
Member Dabbs, seconded by Member Oliver, moved to include in the General Emplo ees'
Retirement Trust letter the Board's recommendation in support of the City's Plan for the
em•lo ee lost retirement health insurance as I ro I osed b administration. Motion carried 5-0.
Attorney Dehner said that Foster & Foster could do a cost estimate based upon the October 1,
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1996 valuation. He recommended that the Boards ask the actuary to provide the cost estimate
and come to the Plans with both at the same time. Also, he said that this would have to go to
the General Employees at some point in the process because we wanted to be able to represent
to the City as they had for the Police and Fire, that the vast majority of the General Employees
supported their recommendation, and if not, what would the employees want as a backup, would
the employees be willing to making the additional contribution or would it falling back on the
accrural rate increase. The General Board could take this survey after the October 1 valuation.
Chairman Reed said that timing had a lot to do with it and was the reason for the joint board
meeting. In response to Mr. Kovacs, Chairman Reed explained that it was very hard to get
both Boards together. Also, it cost a lot of money to have these meetings and being prudent
with the employee's money it would behoove them to go ahead and discuss those at that time.
This would take months to do and could not be done in 30 to 60 days. Timing was sometimes
missed in trying to get the two (2) Boards together.
Attorney Dehner explained that the Police/Fire Board had already made their recommendation
and would only need a motion on whether to pull the benefit portion out of the current proposed
ordinance at this time and do it by letter. The General Employees' Board needed, either now
or at their next meeting, to instruct the Actuary whether they wanted cost estimates on "30 and
out" or "55 and 10." Also, what the costs would be in going to a 2.25% multiplier. In
December when they do the valuation report, they would have the figures to take to the
membership, and be ready to move forward in the January time frame to the City.
Member Gledich, seconded by Member Williams, moved to withdraw the portion that
incorporates benefit improvements, and to put the City on notice by a cover letter with the
ordinance that by recommendation of the Board that it will be coming back for benefit
improvements for the 1998 fiscal year. Motion carried 3-0.
Member Dabbs, seconded by Member Oliver, moved for the General Employees' Retirement
Trust Board to reconsider the motion which passed increasing the multiplier from 2.0% to 2.5%.
Motion carried 5-0.
Member Dabbs, seconded by Member Oliver, said that a question had been called on the
original motion. Motion was opposed 5-0.
Member Dabbs, seconded by Member Oliver, moved as part of the cover letter that will •o
to the City Commission through the City Manager that we include a statement that we will be
comin• to them in time for the November 1997 bud.et which is the 1998 bud•et with benefit
improvements to the General Employees Pension Plan. Motion carried 5-0.
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Member Gledich, seconded by Member Williams, moved that in the Police
Officers'/Firefighters' cover letter to the City that we support administrative post retirement
health insurance to the Plan. Motion carried 3-0.
In response to Attorney Dehner, Member Gledich said that it was not their (P/F) Board's
recommendation for a specific proposal set. The Board must discuss in the future about the
actuary doing additional cost estimates on additional benefits based on the October 1, 1996
valuation.
Member Gledich requested that Attorney Dehner do a comparative study on other City's with
regard to benefit improvement for same size cities, length of time in the Plan, and comparable
investments Cities where investments tend to look alike, what they have in regard to benefits,
perhaps benefits such as the age, etc. Attorney Dehner said that each Board should decide at
the August meeting what they want them to cost out.
Each Board unanimously supported everything being included in one document.
INQUIRES ABOUT THE GENERAL EMPLOYEES' PROPOSED ORDINANCE
Discussion or questions regarding the General Employees' Plan ensued about changes to the
proposed ordinance as follows:
Section I - Should Florida Statute 112 be quoted as well as Chapter 166 because that it had
to do with retirement programs in the State. Attorney Dehner said that the
reason they quoted 166 was because of "home rule."
Page 5 - Correction that reads "...reported" rather than "...reportable."
Under Salary Definition, as listing exempted people had included the
Administrative Services Director position which no longer existed but the City
still had the job description which was not funded. Also, we have an Assistant
Utilities Director. Attorney Dehner said that the City Manager could review
these areas when it was submitted for approval.
Page 9 - Each place that read "held a rating" had been inserted with" or ranking" and one
place had been overlooked.
Page 10 - Inquired about why E was being deleted, and Attorney Dehner said so that
anyone, such as a manager, could not hide behind that.
Page 11 - City contributions - last sentence in #2, we're changing from 40 to a 30 year
period. Attorney Dehner said that the Actuary was changing that now.
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Page 13 - A Member expressed unfairness in giving the beneficiary the option in lieu of
taking the payments not mandated but they have the option for whatever reason
they would want to take it receiving back the contribution of the member.
Page 14 - Under last sentence, "...his or her spouse, present value payments to the retiree
shall not be less than 50% of the total ..." Attorney Dehner said that it was now
Federal law.
Page 16 - A Member expressed unfairness in Item D.
Page 17 - There was discussion about the removal of the Claims procedure out of the
ordinance, and adopting them in just the Rules.
Page 26 - Liquidation of Fund's assets - Attorney Dehner said that they had consolidated
that section with the now section 17.
Page 29 - Any over payments or under payments shall be corrected and paid or re-paid in
a reasonable manner to be determined by the Board, and it had been defined in
an earlier section. Attorney Dehner said that under Powers of the Board, if
mistakes are found that you will do it in a prudent manner. This area dealt more
with fraud or illegalities. On page 10, the powers deal specifically with over-
payment and under-payments, and that was very specific over-payment and under-
payments based on the calculation or computation of the benefit.
Adoption of the ordinance should be placed on the next agenda for August 13, and Member
Grafton said that the First Reading of the Ordinance could be in September.
As timing was critical, Member Grafton asked if another joint board meeting should be
scheduled to firm up what the Plans were going to do or if the Boards could handle this
separately. Chairman Reed supported another joint meeting in October but it was decided that
the Boards would discuss this during the November meetings.
QUESTIONS/COMMENTS FROM AUDIENCE
None
ADJOURNMENT FOR THE GENERAL EMPLOYEES' PENSION BOARD
Chairman Miller adjourned the General Employees' Pension Board at 7:40 p.m.
INQUIRIES ABOUT THE POLICE OFFICERS'/FIREFIGHTERS PROPOSED
ORDINANCE
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The Police Officers'/Firefighters' Board discussed the proposed ordinance, as follows:
Page 11 - Section 6 - No. 1, second sentence - Twenty-five years of credited service or age
55 and the completion of 10 years of credited service. Section 6 - No. 3, says
early retirement date ... may retire on his or her early retirement date which shall
be the first day of any month concident with or next following the attainment of
age 45 and the completion of 5 years credited service. Early retirement under the
system is retirement from employment with the City on or after the early
retirement date and prior to the normal retirement date (which is 25 years of
service or age 52 or age 55 and 10 years of service, question against Page 18 -
under vesting, #2 - If the member has 5 or more years of credited service upon
termination the member shall be entitled to the monthly retirement benefit.
Chairman Reed asked if we have early retirement age 45 and 5 years or if a
person has 5 years which he has vested in the Plan, why at age 55 does he have
10 years. Attorney Dehner said that was for normal retirement. There was not
a correlation between when you are vested and what your normal retirement is
going to be for your early retirement age, they were two different things and
could all be different. There were 3 different status: 1) Normal retirement status,
2) Early retirement status, and 3) Vested/Terminated status.
Page 29 - Section 16 - Maximum Pension - 1-B: One-hundred percent (100%) of the
members average aggregate compensation for the 3 consecutive calendar years
during the Police Officer/Firefighter was an active member and had his or her
highest compensation. Is this law? Attorney Dehner said that it was Section 415
of the Internal Revenue Code.
Page 31 - Number 6 - Define Member In Contribution Plan - inquiry in the case where a
member under this Plan was also a member in a Defined Contribution Plan as
defined in 414, some of the members were in the Great Western Plan, if that, and
he believed that it was similar to a 401K(deferred comp). Attorney Dehner said
that he believed that it was a 457 Deferred Comp that was a non-qualified Plan.
The contribution plan was in 401A but he did not think they had that. If they
did, these limits again, are Federally imposed.
Numbe 8 - Cost of Living Adjustments - Chairman Reed asked if we had a
COLA? Attorney Dehner said that this referred to the Cost of Living
Adjustment made by the Secretary of the Treasury to the 415 limits.
Page 37 - Forfeiture of Pension - Chairman Reed said that we do have some Police
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Officers that have been released under questionable circumstances and he thought
that they had resigned, and asked what obligation (if the City recognized their
resignation from the Police Department without any further prosecution or
anything) did the Board have as far as their contributions? Attorney Dehner said
that it was a situation, and this section essentially states what forfeiture provision
in Chapter 112 was, and this was part of our Plan by the mandated Chapter 112.
The provision was that if anyone commits one of those six specified offenses in
A-F, and if they admit to having committed one of those offenses or aide or abet
in the commission of one of them and are terminated as a result, then the Board
has to determine whether or not there should be a forfeiture. He said that there
should be a forfeiture and all the person will get back is their contribution. Or
alternatively if one of these six specified offenses has been committed and there
was an ommission of determination as a result but there was a conviction in
Court, then there would be a termination. That is what this provides. Any time
there is a suspicious situation, it should come to the Board to make a
determination whether or not there was probable cause here to determine whether
we need to go further.
COMMENTS FROM THE ATTORNEY
There were no additional comments from the Attorney.
ADJOURNMENT FOR THE POLICE OFFICERS'/FIREFIGHTERS' PENSION BOARD
Member Williams, seconded by Member Gledich, moved to adjourn the meeting at 7:56 p.m.
Motion carried 3-0.
Respectfully submitted,
4 / 1L
Je Lewis, erk Stenographer
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