HomeMy WebLinkAbout1993-04-13 NEERB MINUTESNON-EMERGENCY PENSION BOARD MEETING
April 13 , 1993
A regular meeting of the Englewood Non-Emergency Pension Board was called to order
by Chairperson Richard Kahm , at 4 :05 p .m. in Conference Room A of the Englewood
City Hall , 3400 South Elati Street, Englewood , Colorado
Members Present :
Members Absent :
Others Present :
Richard Kahm , Chairperson
Gary Bowman, Council Appointee
Betty Goosman, Employee Representative
Orris Saunders, Council Member
LeRoy Da Vault , Council Appointee
Lorraine Hayes , Director of Financial Services
Jill Mees, Council Appointee
Donald Mazanec, William M . Mercer Inc.
Carol Wescoat, Recording Secretary
A quorum was present.
* * * * *
Seating of New Board Member
Ms . Hayes welcomed the new City Council member to the Board .
Approval of Minutes
MS . HA YES MOVED, AND MR. DA VAULT SECONDED, TO APPROVE THE
MINUTES OF THE REGULAR MEETING OF JANUARY 12 , 1993 .
Ayes:
Nays :
Absent :
The motion carried.
Kahm , Bowman, Saunders, Goosman, DaVault, Hayes
None
Mees
MS . HA YES MOVED, AND MR. BOWMAN SECONDED , TO APPROVE THE
MINUTES OF THE JOINT MEETING OF MARCH 23 , 1993.
Ayes :
Nays:
Absent:
The motion carried .
OLD BUSINESS
Kahm , Bowman, Saunders, Goosman, DaVault, Hayes
None
Mees
* * * * *
Status of proposed Increase in Benefits
Ms. Hayes reviewed the draft ordinance prepared by Rick DeWitt.
Mr. Mazanec suggested that terminology referring to "Cost of Living" should be stated as
"increase ." The IRS interprets the term "Cost of Living" as phrasing that suggests a
pattern and therefore must be repeated .
The term "Terminated Vested Members" was discussed . Ms. Hayes explained the term
possibly may not be subject to change in the title section of code, but should be removed
from other statements in the ordinance . The members and beneficiaries not receiving
benefits as of January 1, 1993 , will have no increase in benefits .
The City Council will have its first reading of the ordinance on May 3, 1993 , and second
reading on May 17, 1993 . It will be effective on June 20 , 1993 , 30 days after final
publication .
Analysis of Boston Company Investments
Ms . Hayes presented the options available when considering a change of the plan's
investment manager.
Mr. Bowman felt the criteria for evaluating the manager's performance should be
consistent. He did not feel that the criteria used by The Boston Company for their own
evaluation and that was used by William M . Mercer Inc. were the same .
Mr. Da Vault thought the Boston Company's performance had been acceptable.
Mr. Mazanec felt their short-term performance had been acceptable, but the performance
on an annual basis was not comparable to other investment managers .
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Ms. Hayes said the Fire Pension Board and Police Pension Board would like to have a
joint meeting during May to discuss the Boston Company and possibility of changing
management companies.
The Board gave direction to schedule the Joint Meeting during May.
NEW BUSINESS
Bridging of Service for Brenda Castle
Ms . Hayes reviewed the memorandum pertaining to the bridging of service for Brenda
Castle. The interpretation of the Englewood Municipal Code as discussed at the January
12, 1993 Board Meeting set a precedence for her monthly retirement amount to be
calculated by the usual formula (1.5% X Years of Credited Service X Final Average
Compensation) and then reduced by the actuarial equivalent of any distribution of pension
contributions she received upon her earlier termination that were not repaid at re-
employment.
MS . HA YES MOVED, AND MR. BOWMAN SECONDED, TO ACCEPT THE
CALCULATIONS ACCORDING TO CODE TO ADJUST BRENDA CASTLE'S
RETIREMENT BENEFIT BY BRIDGING HER PRIOR SERVICE.
Ayes:
Nays :
Absent:
The motion carried.
Kahm, Bowman, Saunders, Goosman, DaVault, Hayes
None
Mees
Benefit Level for Deferred Vested Participants
Ms . Hayes explained employees who are promoted and those who had opted out of the
Non-Emergency Plan when the ICMA-RC 401(a) plan became available remain in the
Non-Emergency Plan as a deferred vested member. There is no increase in benefits for
. these employees who are still employed by the City.
The question was raised of the possibility of basing the benefit calculation on the highest
average compensation during employment rather than on the period of time as an active
member of the plan . This would give the deferred vested participants increased benefits,
even though the rates of contribution for their benefits were based on the participants'
salaries during their active participation .
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Mr. Kahm felt adequate explanation was given to the employees who opted out of the
plan into the ICMA 40 I (a) that their retirement benefits would be based on pay during
participation. No one had mentioned dissatisfaction to him that no increase in benefits
exists for the deferred vested participants .
Mr. Mazanec commented the IRS would consider a change as discriminating because it
would not allow an increase for deferred vested participants who had terminated
employment.
It was therefore decided that this was a non-issue .
Attendance of Meetings
Ms . Hayes explained when City Council considers appointments to the board they review
the attendance of the board members . An attendance record was provided to the board.
Review oflssue Sheet for 4/19/93 City Council Study Session
Ms . Hayes reviewed the draft of the Issue Sheet for the Study Session . There were no
changes. Ms . Hayes offered to present the Issue Sheet at the Study Session .
MEMBERS CHOICE
Printing of Participant1s Handbook
Ms . Hayes informed the board that there is a very limited number of h andbooks remainin g .
The books are given to each new participating employee.
The books had been prepared by William M . Mercer Inc ., and printed by Central Services .
Mr. Kahm suggested William M . Mercer Inc . r eview the book prior to printing to make
sur e it is current, and the most economical printing option be pursued .
MR. KAI-IM ENTERTAINED A MOTION TO PROCEED WITH AN UPDATING OF
THE BOOK AND PRINT A THOUSAND BOOKS BY THE MOST ECONOMICAL
METHOD. THE BOARD MOVED AND MR. BOWMAN SECONDED .
Ayes :
Nays :
Absent:
Kahm, Bowman, Saunders, Goosman, Davault, Hayes
None
Mees
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J ' ..... •
Mr. Kahm adjourned the meeting at 4 :55 p .m.
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