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HomeMy WebLinkAboutCity Council - 99-51 RESOLMON NO: 99-51 RESOLUTION OF INTENTION TO APPROVE AN AMENDMENT TO CONTRACT BETWEEN THE BOARD OF ADMINISTRATION CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE CITY COUNCIL CITY OF HUNTINGTON BEACH WHEREAS, the Public Employees' Retirement Law permits the participation of public agencies and their employees in the Public Employees' Retirement System by the execution of a contract, and sets forth the procedure by which said public agencies may elect to subject themselves and their employees to amendments to said Law; and WHEREAS, one of the steps in the procedures to amend this contract is the adoption by the governing body of the public agency of a resolution giving notice of its intention to approve an amendment to said contract, which resolution shall contain a summary of the change proposed in said contract; and WHEREAS, the following is a statement of the proposed change: To provide Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members. NOW, THEREFORE, BE IT RESOLVED that the governing body of the above agency does hereby give notice of intention to approve an amendment to the contract between said public agency and the Board of Administration of the Public Employees' Retirement System, a copy of said amendment being attached hereto, as an "Exhibit" and by this reference made a part hereof. Presiding Officer - Mayor Peter Green ATTEST: Title - City Clerk Connie Bro way July 19, 1999 _ Date adopted and approved REVIEWED AND APPROVED: by the City Council of the City of Huntington Beach . at a regular meeting thereof. City Administrator APPROVED AS To PQRV:q GAIL Hi1;T011, C4Lty Attorney D,y.:l Deputy City Attorney, �Z- ; Rer No. 99-51 Ca1PER5 EXHIBIT California Public Employees' Retirement System AMENDMENT TO CONTRACT, Between the Board of Adn- inistratnon California Public Employees' Retirement System and the City Council City of Huntington Peach. The Board of Administration, California Public Employees' Retirement System, hereinafter referred to as Board, and the governing body of the above public agency, hereinafter referred to as Public Agency, having entered into a contract effective October 1, 1945, and witnessed October 27, 1945, and as amended effective January 1, 1950, March 1, 1952, November 1, 1957, March 1, 1958, October 1, 1961, January 1, 1971, January 12, 1974, April 18, 1975, February 21, 1976, August 7, 1976, September 17, 1977, September 30, 1978, June 6, 1981, March 18, 1982, February 24, 1983, December 4, 1986 and March 18, 1988 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 11 are hereby stricken from said contract as executed effective March 18, 1988, and hereby replaced by the following paragraphs numbered 1 through 12 inclusive: 1. All words and terms used herein which are defined in the Public Employees' Retirement Law shall have the meaning as defined therein unless otherwise specifically provided. "Normal retirement age" shall mean age 60 for local miscellaneous members and age 50 for local safety members. 2. Public Agency shall participate in the Public Employees' Retirement System from and after October 1, 1945 making its employees as hereinafter provided, members of said System subject to all provisions of the Public Employees' Retirement Law except such as apply only on election of a contracting agency and are not provided for herein and to all amendments to said Law hereafter enacted except those, which by express provisions thereof, apply only on the election of a contracting agency. r Res. No. 99-51 PLEASE DO NOT SIGN 'EXHIBIT 004 3. Employees of Public Agency in the following classes shall become members of said Retirement System except such in each such class as are excluded by law or this agreement: a. Local Fire Fighters (herein referred to as local safety members); b. Local Police Officers (herein referred to as local safety members); 1. Local Police Officers shall include individuals defined by Section 20020 of the Government code prior to its amendment at the 1975- 76 Regular Legislative Session, effective January 1, 1976, employed by Public Agency prior to such amendment. C. Ocean Beach Lifeguards (included as local safety members); d. Employees other than local safety members (herein referred to as local miscellaneous members). 4. In addition to the classes of employees excluded from membership by said Retirement Law, the following classes of employees shall not become members of said Retirement System: a. CROSSING GUARDS, EMPLOYEES IN STUDENT DESIGNATED POSITIONS AND SENIOR OUTREACH ASSISTANTS HIRED ON AND AFTER MARCH 18, 1982; AND b. RESERVE FIRE FIGHTERS HIRED ON AND AFTER DECEMBER 4, 1986. 5. The percentage of final compensation to be provided for each year of credited prior and current service as a local miscellaneous member shall be determined in accordance with Section 21353 of said Retirement Law (2% at age 60 Full). 6. The percentage of final compensation to be provided for each year of credited prior and current service as a local safety member shall be determined in accordance with Section 21362 of said Retirement Law (2% at age 50 Full), 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21571 (Basic Level of 1959 Survivor Benefits) for local fire members only. b. Section 20421 ("Local Safety Member" shall include ocean beach lifeguards of a city as described in Government Code Section 20421). C. Sections 21624, 21626 and 21628 (Post-Retirement Survivor Allowance) for local fire members only. Res. No. 99-51 PLEASE Da NOT SIGN "EXHIBIT QNI.` y{ d. Section 20020.1 ("Local Police Officer" shall include employees of a police department who were employed to perform identification or communication duties on August 4, 1972 and who elected to be local safety members prior to April 18, 1975). Legislation repealed said Section effective January 1, 1985. e. Section 21024 (Military Service Credit as Public Service), Statutes of 1974. f. Section 20042 (One-Year Final Compensation). g. Section 20903 (Two Years Additional Service Credit), Statutes of 1979. Legislation repealed said Section effective January 1, 1999. h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety memebers only. i. Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members only. 8. Public Agency, in accordance with Government Code Section 20790, ceased to be an "employer" for purposes of Section 20834 effective on April 18,1975. Accumulated contributions of Public Agency shall be fixed and determined as provided in Government Code Section 20834, and accumulated contributions thereafter shall be held by the Board as provided in Government Code Section 20834. 9. Public Agency shall contribute to said Retirement System the contributions determined by actuarial valuations of prior and future service liability with respect to local miscellaneous members and local safety members of said Retirement System. 10. Public Agency shall also contribute to said Retirement System as follows. a. Contributions required per covered member on account of the 1959 Survivor Benefits provided under Section 21573 of said Retirement Law. (Subject to annual change.) In addition, all assets and liabilities of Public Agency and its employees shall be pooled in a single account, based on term insurance rates, for survivors of all local miscellaneous members. b. A reasonable amount, as fixed by the Board, payable in one installment within 60 days of date of contract to cover the costs of administering said System as it affects the employees of Public Agency, not including the costs of special valuations or of the periodic investigation and valuations required by law. Res. No. 99-51 C. A reasonable amount, as fixed by the Board, payable in one installment as the occasions arise, to cover the costs of special valuations on account of employees of Public Agency, and costs of the periodic investigation and valuations required by law. 11. Contributions required of Public Agency and its employees shall be subject to adjustment by Board on account of amendments to the Public Employees' Retirement Law, and on account of the experience under the Retirement System as determined by the periodic investigation. and valuation required,by said Retirement Law. 12. Contributions required of Public Agency and its employees shall be paid by Public Agency to the Retirement System within fifteen days after the end of the period to which said contributions refer or as may be prescribed by Board regulation. If more or less than the correct amount of contributions is paid for any period, proper adjustment shall be made in connection with subsequent remittances. Adjustments on account of errors in contributions required of any employee may be made by direct payments between the employee and the Board. 41 B. This amendment sha a effective on the day of , 19 BOARD OF ADMINIST ION CITY COUNCIL PUBLIC EMPLOYEE ' ETIREMENT SYSTEM CITY OF HUNTINGTON BEACH BY BY KENNETH W RZION, CHIEF PRESIDING OFFICEn- ACTUARIA4tMPLOYER SERVICES DIVISION _ PUBLIC EOLOYEES' RETIREMENT SYSTEM `4 Witness Dates Attest: Y <e� 0 C1e�k AMENDMENT PERS-CON-702A(Rev_M95) Res. No. 99-51 CALIFOP- 'lA PUBLIC EMPLOYEES' RETIREME7"-SYSTEM ACT�_..RIAL AND EMPLOYER SERVICES D, . ,SIGN CONTRACT AMENDMENT COST ANALYSIS Valuation Basis: June 30, 1997 Date: January 27, 1999 Member Category:MISCELLANEOUS PLAN Employer#: 97 Coverage Groups: 70001 Employer Name: CITY OF HUNTINGTON BEACH Section 21573-Third Level of 1959 Survivor Benefits for Local MISCELLANEOUS PLAN Members. The Third Leve1959 Survivor Benefit is administered by pooling the assets and liabilities of many public agencies that have already contracted for this benefit. There are two components that constitute the total cost to join the pool. The normal cost is an annual cost that is required to fund the benefit for current (active) members for the coming year. In addition, an unfunded liability may be created due to the immediate increased benefits that current survivors would receive. Current Ca1PERS policy for existing 1959 Survivor agencies requires payment of the agency's first year normal cost and the total unfunded liability incurred at the higher level. Agencies will be allowed to amortize this unfunded liability over a period of 5 years. Further, it is CaIPERS'policy to allow agencies migrating to a higher level to use as much of their allocated surplus as necessary to pay the unfunded liability(if any)and their first year's normal cost. In years 2 through 5,migrating agencies will be required to make annual amortization payments(if any) on the unfunded liability,yet will be considered a part of the pool for normal cost purposes and will be able to share in the pool's surplus to pay their annual normal costs. Be aware that the pool's surplus may not be used to pay for any of the unfunded liability alluded to earlier. Based on current experience, Ca1PER5 expects that surplus assets in the Third Level pool will pay employer normal costs for approximately the next 3 years. These annual normal costs are based on the experience of the pool and are subject to change from year to year. Due to this uncertainty, it is impossible to predict precisely how long these surplus assets will last or what the eventual annual costs would be when the surplus is exhausted. Below we have provided a breakdown of the two components of your employer cost should you choose to join the pool. If your agency has enough assets to offset the increase in liability(if any)and the first year's normal cost at the higher level,this will be reflected as a negative unfunded liability payment below. And, if your agency has enough assets to offset the increase in liability,yet not enough to pay the entire first-year normal cost,the required first year normal cost payment will be pro-rated accordingly. For the fiscal year 1998-99 the CalPERS Board of Administration approved employer normal cost rates of$0.00 per active member,per month. As of June 30, 1997 this member group is estimated to have an unfunded liability for the Third Level of the 1959 Survivor Benefit amounting to $0.00 and an active member count of 628. Costs displayed below are good until normal cost rates for the next fiscal year are approved by the Board(generally around mid-August). FIRST YEAR EMPLOYER COST $0 First Year Normal Cost(Normal Cost x active member count x 12) $0 Unfunded Liability Payment $0 Total First Year Cost EMPLOYEE MONTHLY COST $2.00 per month($0.93 bi-weekly) If you are currently a I"or 2nd level 1959 Survivor Agency,the resulting portion of your current employer rate attributable to the 1959 Survivor Benefit will be 0.000%. Res. No. 99-51 CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM Actuarial and Employer Services Division Public Agency Contract Services P.O. Box 942709 Sacramento, CA 94229-2709 (916) 326-3420 Attn: Marilyn MacVicar CERTIFICATION OF GOVERNING BODY'S ACTION I hereby certify that the foregoing is a true and correct copy of a Resolution adopted by the City Council of the (governing body) City of Huntington Beach (public agency) on July 19, 1999 (date) Clerk/Secretary Connie Brockway Title - city Clerk PERS-CON-12(rev. 1196) CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM Actuarial and Employer Services Division Public Agency Contract Services P.O. Box 942709 Sacramento, CA 94229-2709 (916) 326-3420 CERTIFICATION OF GOVERNING SODrS ACTION I hereby cerkify that the foregoing is a true and correct copy of a Resolution adopted by the City Clerk of the (governing body) City f H11uing= Beaeh (public agency) on July 19, 1999 (date) 9Jaf1 Connie Brockway City Clerk Title The ng lostmm is a corr�:t copy of lnal on a to this office. A#leat Tanaaa ry GoN�1/E ac. Ar Council of the of H EkNich l CaufdmhL BYDeputy Res. No. 99-51 STATE OF CALIFORNIA } COUNTY OF ORANGE ) ss: CITY OF HUNTINGTON BEACH ) I, CONNIE BROCKWAY, the duly elected, qualified City Clerk of the City of Huntington Beach, and ex-officio Clerk of the City Council of said City, do hereby certify that the whole number of members of the City Council of the City of Huntington Beach is seven; that the foregoing resolution was passed and adopted by the affirmative vote of at least a majority of all the members of said City Council at a regular meeting thereof held on the 19th day of July, 1999 by the following vote: AYES: Bauer, Garofalo, Green, Dettloff, Harman, Sullivan NOES: None ABSENT: Julien ABSTAIN: None City Clerk and ex-officio Clerk of the City Council of the City of Huntington Beach, California