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HomeMy WebLinkAboutOrd No 3497 Amends California Public Employees' Retirement S CIW OF HUNTINGTON BEACH MEETING DATE: June 30, 2003 DEPARTMENT ID NUMBER: AS-03-026 Council/Agency Meeting Held: se c3 Deferred/Continued to: Approved O Conditionally Approved O Denied Wp City Clerk's Signature Council Meeting Date: June 30, 2003 Department ID Number. AS-03-026 CITY OF HUNTINGTON BEACH REQUEST FOR ACTION _ _ N c• �� SUBMITTED TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS 1 ' SUBMITTED BY: WILLIAM P. WORKMAN, ASSISTANT CITY ADMINISTRATOR PREPARED BY: CLAY MARTIN, DIRECTOR OF ADMINISTRATOR SERV1 J S"- SUBJECT: ADOPT A RESOLUTION TO GRANT A DESIGNATION PERIOD FOR TWO YEARS ADDITIONAL SERVICE CREDIT,,e� _ JZ Statement of tssue,Funding Source,Recommended Action,Alternative Action(s),Analysis,Environmental Status,Attachment(s) Statement of Issue: As announced at the June 16, 2003, City Council Meeting, the adoption of this resolution will grant a designation period for offering a retirement incentive of an additional two years of service credit with the California Public Employees' Retirement System (CalPERS). Fundinq Source: The excess earnings in the City's miscellaneous retirement plan will pay the final cost of the Two Years Additional Service Credit. The estimated cost for offering this benefit will be approximately $660,000. The actual cost will be determined by actuarial after the close of the designated period. Recommended Action: �L Adopt Resolution c;a:73 ' of the City Council of the City of Huntington Beach to grant a designated period for two years additional service credit. Alternative Actions : Do not adopt the resolution. Analysis: In the current budget environment, staff is proposing that the City Council provide a retirement incentive. On February 24, 1983 the City Council amended the contract with CalPERS to include the Two Years Additional Service Credit Amendment. The City has &e- c�ej- )2 -/ I- 451r2alck3I zx A7 P:MX2 year additional service credit 03.doc -2- 611612003 3:03 PM �► v .�l.le Ce P� Actuarial&Employer Services Division P.O. Box 942709 Sacramento, CA 94229-2709 Telecommunications Device for the Deaf-(G16)326-3240 RECEI�' D Ca1PERS FAX(916)326-3005 I MAY 19 2003 BY: May 9, 2003 Employer Code #0097 Reply to Section 105 Ms. Sharon Hennegen Principal Administrative Analyst City of Huntington Beach Human Resources 2000 Main Street Huntington Beach, CA 92648 Dear Ms. Hennegen: Enclosed are the necessary documents for adoption by your goveming body to provide another designated period for granting two years additional service credit pursuant to Govemment Code Section 20903 for local miscellaneous members. The following documents must be completed and returned to this office: ,1. ti:_Resolution,=o6jinal or certified copy. 2. Certification of Governing Body's Action{(CON-92):}. 3. Certification of Compliance With Government Code Section 7507, (CON,12A) , 4. Certification of Compliance With Government Code Section 20903. The following forms are also enclosed: 1. Two Years Additional Service Credit Section 20903, information, (CON 29). 2. Procedures for Calculation of Cost and Cost Estimate Factors, (CON-3). The Resolution must include the designated period and specify the eligible group of members. If the eligible group is employed in a specific department and it is the agency's intention to limit the eligibility to a specific classification within a specific department, please identify both the classification and the department. The benefit cannot be provided on the basis of employee organization or unrepresented groups. California Public Employees' Retirement System Lincoln Plaza -400 P Street-Sacramento, CA 95814 page 2 Government Code Section 7507 requires that the costs to provide this benefit be made public at a public meeting at least two weeks prior to the adoption of the Resolution. To determine the total dollar amount, use the enclosed cost factors to calculate the . approximate employer cost for each employee who will be eligible for the additional service credit. The agency is to certify compliance on the enclosed Certification of Compliance with Govemment Code Section 7507. The agency will be responsible for the actual costs of providing the additional service credit. In addition, there is a $10.00 valuation charge for each member who retires during the designated period and receives the additional service credit. An information sheet is also enclosed. If you have any questions, please do not hesitate ` to contact me at (916)326-3683. Sincerely, � wa Eva Hwang ERtploy& Representative Public Agency Contract Services Attachments EH:rc RESOLUTION NO. 2003-46 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH TO GRANT A DESIGATED PERIOD FOR TWO YEARS ADDITIONAL SERVICE CREDIT WHEREAS,the City of Huntington Beach is a contracting Public Agency of the Public Employees'Retirement System;and The City desires to provide a designated period for Two Years Additional Service Credit, pursuant to California Government Code Section 20903, based on the contract amendment included in said contract that provided for the Section 20903 Two Years Additional Service Credit for eligible members, NOW,THERFORE.the City Council of the City of Huntington Beach does hereby resolve as follows: 1. The City Council does hereby seek to add another designated period,and does hereby authorize this Resolution,indicating its desire to add a designated period for Two Years Additional Service Credit. from July 1.2003,through and including September 30,2003, for eligible miscellaneous members in the City of Huntington Beach. 2. The City Council hereby certifies that it is electing to exercise the provisions of said Section 20903 because of impending mandatory transfers,demotions,and layoffs that constitute at least 1 percent of the job classification,department,or organizational unit as designated by the City Council, resulting from the curtailment of,or change in the manner of performing, its services. 3.- The City Council hereby certifies that if any early retirements are granted after receipt of additional sen-ice credit pursuant to the designated period set forth herein,the intention of the City Council is that at least one Vacancy in any position in any department or other organizational unit shall remain permanently unfilled thereby resulting in an overall reduction in the workforce of the department or organizational unit. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the__30thday of June ,2003. Mayor ATTEST: APPROVED AS TO FORM, : dop rr City Clerk Cif Attorney ,p Jt. 03 REVIEWED A: , APP I VED); INITIATED ND APPROVED: William P. Workman, ssistant City Director of ministra , rvices Administrator 03rcso`pers crcdiV6 W03 Res. No. 2003-46 STATE OF CALIFORNIA COUNTY OF ORANGE j ss: CITY OF HUNTINGTON BEACH ) 1, 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 an adjourned regular meeting thereof held on the 30th day of June, 2003 by the following vote: AYES: Sullivan, Coerper, Green, Boardman, Cook, Houchen, Hardy NOES: None ABSENT: None ABSTAIN: None City Clerk and ex-offcio Clerk of the City Council of the City of Huntington Beach, California TM bnpoinQ inetru"Go In 0 oof. COM of the osipind on fu In"Mon. tmwiS ggo VJIOA� ZWC4errk wW 1Ei Cb* of Ow Oty Council of the City of HurgkVton Beach. WfomhL By 61D.pM 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 BODY'S ACTION hereby certify that the foregoing is a true and correct copy of a Resolution adopted by the Huntington Beach City Council ofthe (governing bode) _ City of Huntington Beach (public agency) On ( e dat - Clerk/6eeretaN Paz Title PERS-CON-12(rev. 1/96) 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 COMPLIANCE WITH GOVERNMENT CODE SECTION 7507 1 hereby certify that in accordance with Section 7507 of the Government Code the future annual costs as determined by the System Actuary and/or the increase in retirement benefit(s) have been made public at a public meeting of the Huntington Beach City Council ofthe (governing body) City of Huntington Beach (Public agency) on which is at least two weeks prior to the adoption of the (date) Resolution 1 Ordiname- Title Date 3 PERS-CON-12A(rev. 1196) C. 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. d. 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. B. This amendment shall be effective on the day of ,�e4e�, �3. BOARD OF ADMINISTRATION CITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF HUNTINGTON BEACH BY BY " ) KENNETH W. MARZION, CHIEF PRESIDING OFFICER ACTUARIAL & EMPLOYER SERVICES DIVISION r� PUBLIC EMPLOYEES' RETIREMENT SYSTEM � Witness Dat A ttest:, Clerk i1 AMENDMENT ER#0097 PERS-CON 702A(Rev.V42) 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 FINAL ACTION OF GOVERNING BODY I hereby certify that the ��.r7� ;3 / L - of the f /l(/(governing body) lam- 7./ 4r (publi"agency) f -adopted on�uzz.► , by an affirmative vote of a majority (dat ) of the members of said Governing Body, (Ordinance or Resolution) No. approving the attached contractual agreement between the Governing Body of said Agency and the Board of Administration of the California Public Employees' Retirement System, a certified copy of said hr��na (Ordinance or Resolution) in the form furnished by said Board of Administration being attached hereto. Clerk/Secretary- Title ' Date 9 3 PERS-CON-5(Rev.VS6) a � F-N get r m¢ FES 0 4'0 3 � ' 711 $95 u.e. P02TA E 4 . L �...: ,: First Class Mail CALIFORNIA PUBLIC EMPLOYEES'RETIREMENT SYST>M I ACTUARIAL AND EMPLOYER SERVICES DIVISION 400 P Street Ca t PERS P.O.Box 942709 y' Sacramento.CA 94229 9709 ,.;t ris. Sharon Hennegen Principal Administratii a Analyst •�.f: S:: - City of Huntington Beach ' 2000 ruin Street , Huntington Beach, CA 92648 all _. .i,. .. 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 COMPLIANCE WITH GOVERNMENT CODE SECTION 7507 1 hereby certify that in accordance with Section 7507 of the Government Code the future annual costs as determined by the System Actuary and/or the increase in retirement benefit(s) have been made publi-.at a public meeting of the e ze�oa7zeof the (governing body) (public agency) On-. �¢t' 2v o which is at least two weeks prior to the adoption of the (date) -Rez e6gon-/Ordinance. CXClerk/Gecretary Titl Date _ _ 1Q Jvo,� PERS-CON-1 ZA(rev.1/96) CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM Actuarial and Employer Services Division Public Agency Contract Services P.O. Box 942709 Sacramento, CA 94229-2709 (9 1 6) 326-3420 CERTIFICATION OF GOVERNING BODY'S ACTION 1 hereby certify that the foregoing is a true and correct copy of a Resolution adopted by the of the (governing body) ( blic agency) on (date) w ClerkGee,.mtary- -I'A Title PERS-CON-12(rev. 1196) �iY OF HUNTINGTON BEACw MEETING DATE: January 6, 2003 DEPARTMENT ID NUMBER: 03-03 Council/Agency Meeting Held: -0 Deferred/Continued to: Z,e, - - ,, Approved ❑Conditionally Approved ❑Denied City Clerk's Sigr#ure Council Meeting Date: January 6, 2003 Department ID Number. 03-03 CITY OF HUNTINGTON BEACH REQUEST FOR ACTION 0- ORD SUBMITTED TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS SUBMITTED BY: RAY SILVER, CITY ADMINISTRATOR g4'' PREPARED BY: CLAY MARTIN, DIRECTOR OF ADMINISTRATIVE SERVICES C�jyt Mom/ '' SUBJECT: ADOPTION OF SECOND READING OF THE ORDINANCE TO AMEND THE CONTRACT WITH PERS TO PROVIDE SECTION 21574 (FOURTH LEVEL OF 1959 SURVIVORS BENEFITS) FOR LOCAL FIRE MEMBERS Statement of Issue,Funding Source,Recommended Action,Alternative Actlon(s),Analysis,Environmental Status,Attachment(s) Statement of Issue: The current Memorandum of Understanding (MOU) with the Huntington Beach Firefighter's Association for contract years 10/01/00 to 9/30/03 includes a provision to increase the level of the 1959 Survivor's Benefit in the city's retirement contract with the California Public Employees' Retirement System (CaIPERS). This MOU was approved by the City Council on November 20, 2000. CaIPERS requires a Resolution of Intention, and a first and final reading of an Ordinance in order to amend the contract to provide Section 21574 (Fourth Level of 1959 Survivors Benefits) for local fire members. A Resolution of Intent to consider the Fourth Level of the 1959 Survivors Benefit was approved by the City Council on November 18, 2002. At the December 16, 2002 meeting, the City Council approved the introduction of Ordinance No. 3597. Funding Source: Employees contribute $2.00 per month and the employer contributes $5.00 per month for this benefit. This benefit is a pooled fund of all public agencies contracted with CaIPERS for the Fourth Level. Due to excess assets in the Fourth Level pool, no contribution is required based on CalPERS estimates for the next five years. if there were no excess assets, the normal employer cost would be approximately $7,560 per year for local fire members. 10j RkRCAlordinance 4th level survivors for fire adopt on.doc -2- 1211912002 9:52 AM REQUEST FOR ACTION MEETING DATE: January 6, 2003 DEPARTMENT ID NUMBER: 03-03 Recommended Action: Adopt Ordinance No. 3597 to amend the PERS contract to provide Section 21574 (Fourth Level of 1959 Survivors Benefits) for local fire members. Alternative Action(s): As the City Council has approved the MOU including the provision for this contract amendment; there is no alternative to this action. Analysis: At the November 18, 2002 meeting, the City Council adopted a Resolution of Intent No. No. 2002-115 between the Board of Administration of the California Public Employees' Retirement System and the City Council and approved the introduction of Ordinance No. 3597 on December 16, 2002. The 1959 Survivor Program was designed to provide pre-retirement death benefits to eligible survivors of a CalPERS member who dies prior to retirement. Specific criteria apply to eligibility for a spouse, children, and parents, but generally cover a spouse who has care of eligible children (under age 22 and unmarried), or a spouse age 60 or older. A copy of the 1959 Survivor Benefit Program brochure is included as attachment 3. This action will bring the fire members in alignment with local police members, who are currently at Level IV. Benefits are offered in fixed dollar amounts as follows: Number of Survivors Level IV 1 $ 950 2 $1,900 3 or More $2,280 This level of benefit requires a $5.00 per month per member employer normal rate. Additionally, all covered employees are required to contribute $2.00 per month. This benefit is currently over funded and no employer cost is projected at this time. Attachment(s): City Clerk's Page Number No. Description 1 Resolution of Intent No. 2002-115 Exhibit A—Amendment to CaIPERS Contract 2 Ordinance # 3597 Exhibit A—Amendment to CalPERS Contract 3 CalPERS Contract Amendment Cost Analysis 4 Certification of Governing Body's Action 5 Certification of Compliance of Government Code 7507 RCA Author: S. Hennegen P:\RCA\Ordinance 4th level survivors for fire adoption.doc -3- 12/19/2002 9:52 AM ATTACHMENT # 1 RESOLUTION NO. 2002-115 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH TO APPROVE AN AMENDMENT TO CONTRACT BETWEEN THE BOARD OF ADMINISTRATION CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE CITY COUNCIL OF THE 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 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 The folloi%ing is a statement of the proposed change: To provide Section 21574 (Fourth Level of 1959 Survivor Benefits)for local fire 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. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 18 day of November ,2002. ATTE$V ' ' lam" 610� COUNIE BROCKWAV City Clerk Mayor cc14-4- Cyr _ REVIEWED AND APPROVED: APPROVED AS TO FORM: Q_� 4f._ City Administrator City Attorney (Q y? INITIATE PPR ' Director Administrative ervices Q\RESOLUTN 20021amend PERS.doc 1 EXHIBIT #A CaTERS EXHIBIT Califcrnia Public Employees' Retirement System AMENDMENTTI TO CONTRACT Between the Board of Admhlistration California Public Employees' Retirement System and the •City Council City of Huntington Beach 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, March 18, 1988, November 4, 1999, April 20, 2000, June 30, 2001 and October 5, 2001 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said-contract as executed effective October 5, 2001, -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 55 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 exropt those,which by express provisions thereof, apply only on the election of a contracting agency. TA. V r _ r �E DO NOT SIGN "EXHIBIT ONLY"' `�"�'� _�ti.� an4�—t Is 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 Firefighters (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 Z 975- 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 21354 of said Retirement Law (2% at age 55 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 21362.2 of said Retirement Law (3%. at age 50 Full). r 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local safety members. _ b. Section 20421 ("Local Safety Member' shall include ocean beach JJ lifeguards of a city as described in Government Code Section 20421). 11EAK DO NOT SIGN "EXHIBIT MY" r2.o of l u C. Sections 21624, 21626 and •21628 (Post-Retirement Survivor Allowance)for local fire members only. 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 within six months of 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). z g. Section 20903 (Two Years Additional Service Credit). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. L Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members only. 8. Public Agency, in accordance vAth 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. Contributions required per covered member on account of the 1959 Survivor Benefits provided under Section 21574 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 safety members. PA. L e_v - lrS C. 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 ccsts of special valuations or of the periodic investigation and valuations required by law. d. 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. B. This amendment shall be e`ective on the day of , BOARD OF ADMINISTRATIRC CITY COUNCIL �,I PUBLIC EMPLOYEES' RM-EMENT SYSTEM CITY OF HUNTINGTON B H BY BY KENNETH W. MA � N, CHIEF PRESIDING OFFIq? ACTUARIAL &E g OYER SERVICES DIVISION PUBLIC EMPL ES' RETIREMEKT SYSTEM Witness Cti Attest: t�Q' Clerk- AMENDMENT ERN C097 PERS-CON 702A(Rev.V42) nooa - us LATTACHMENT #2 . 7�9S�.re�ur Br3�efit . PrC9 am The 1959 Survivor Benefit provides a monthly allowance to eligible survivors of members who were covered for this benefit program and died before retirement.This benefit coverage is available by contract a.:endment for those members who are not ' covered by federal Social Security kith their employer.Covered members are required to pay a$Z monthly fee that is deducted from their salary specifically to fund the 1959 Survivor Benefit Program. The 1959 Survivor Benefit allowance is payable in addition to any other. . pre-retirement death benefit pald by:. CaTERS,%%ith the exception of the Special Death Benefit.If the 1959 Survivor Benefit is greater than the Special Death Benefit, then the difference is paid as the 1959 Survivor Benefit.Please refer to your Ca1PERS Member Benefit Booklet for information on the Special Death Benefit t and other pre-retirement death'benefits. U.-on a member's pre- retirement death.the - - respective employer ' and surviving spouse or r CW LSe carer S 4 calypsoobbul�a This shade-lodnr dower,a.'so tailed the fairy s.'lpper,jrows amonj the redwoods on massy kjs. or on the fortst roar.Crowing only up to ste Inehts In bellht.this small dower Is ant of the earlIest to bloom.bejlnnlnj In February.Its short stalk is rspped by a de'leam rote-pink orchid. ' 1 �l 3 F�JC r%f 014 —II.S dependent children are encouraged to ' immediately contact CalPERS for assistance. rVbr* 3y Men�fitLe+mAs Currently,there are six different benefit levels.The applicable level depends on the contract the employer has with CaIPERS. County school members and State members are covered at Level 5. Local public agency members (city,county. or special district) may be covered by any of the first four levels or by the 'indexed' level,depending on their employers contract with CalPERS. PIease refer to the foIlo►ving chart to • determine the amounts payable under , each level depending on the number of eligible survivors: Benefit Payments Three Beneri[ One Two or More Level Survivor Survivors Survivors i Levels' $180 $360 - $430 Level2` S225 $450 $538 'Level3 S350 $700 . •5840 Level4 S950 S1,900 12.280 Level ' S750 . S1.500 ' . $1.800 , Ir.�•d Lee S500 $1,000 S1,5000• These levels are dosed for new agency contract z nendments after jaouary 1.1994. `• These benePt a.-noaz:s%11 Increase 2 percent each January,ternnurg In January 2001. V . Spouse:A surviving souse is a husband or . wife who was legally married to the member either one year before the members death,or before the occurrence cf the injury o:onset of the illness that resulted in the member s death.A surviving spouse is entitled to the 1959 Survivor Benefit as long as they have care of an eligible child.OR are at least age fit (age 60 at Level 4,S.and under the Indexed Level).A surviving spouse may remarry and continue to receive their allowance. Children:An unmarried child of the member. ar an unmarried stepch:I3 (if the child was living with the member in a parent-child relationship) is-eligible for benefits while .. under age 22.An unmanted child Incapacitated because of a disability which began before attaining age 22 may be entitled to the benefit until the disability ends.If a child is in the care of a guardian or is living on their own,the child's portion of the benefit is payable to the guardian or to the child t directly.rather than to the surviving spouse. Parents:A parent may be eligible if there is no surviving spouse or eligible children,and the parent(s) was dependent on the member r for atleast half of their support at the time of ` the member's death. . 3 ��. Tail ity Cf The Benefit . The 1959 Survivor Benefit is a taxable • ' allowance wid will be reported by Ca1PFRS to the tax authorities each year on a Form 1099R Some surviving spouses a-e subject to a mandatory 20 percent federal withholding on all or a portion of their 1959 Survivor Benefit allowance. If the 20 percent federal withholding applies, a spouse may avoid the Mthholding if they elect to have the allowance directly rolled over into an individual retirement account {IRA).A form to elect a rollover will be provided at the time benefits are payable If the payee Is subject to the mandatory 20 percent withholding. All or a portion of the allowance maybe rolled over to an IRA,or else be subject to 20 percent withholding.under the following circumstances: • The entire allowance is subject to 20 percent withholding, or may be rolled over to an IRA,if the payee is a surviving spouse who has care of children who will all turn age 22 in less than 10 years from the effective date of the allowance. • •-A portion of the allowance Is subject to = 20 percent withholding•or may be rolled over to an IRA,if; 1) the payee is a surviving spouse whc has care of at least two children.and;2) the payee will have care of only one eligible child In less than 10 years from the effective date of the allowance. 4 . r �I f The 20 percent withholding does not apply . . when'a spouse receivers the allowance at age 60 or 62. In any case,the surviving spouse is encouraged to call Ca1PERS for answers regarding their specific tax questions. Far-Mwa I rfarr mfian If you have questions or heel further Information about the 1959 Survivor Benefit Program. please contact your nearest CalPERS OMce. CalPERS Benefit Services Division P.O.Box 942716 Sacramento,CA 94229-27I6 _ (916) 326-3848 or(800) 352-2238 _ - (916) 326-3240—Telecommunications Device For the Deaf (916) 326-3933—FAX CalPERS Regional Offices Refer to Do You Hatie Tie Right Number? (PERS-PUB-19) for a directory of CalPERS Regional Offices locations. (Addresses are also available on the CalPERS On-Line web site). CalPERS On-Line ww,%v.calpers.ea.gov _ While reading this material,rexember that we are governed by the Ca"farnla Public Employees' Rerirement Law.Ile statements In this booklet are general.The retirement laav is c=plex and sub ect to change.Therefore,if Oere Is a conrier between the law and this booklet,ary decisions will be based on the law. For specific tax questions,please call CaTERS oryour tax a dvuer. • 5 l Sur%Avc r Benefit The 1959 Survivor Benefit provides a monthly allowance to eligible survivors of members who were covered for this benefit program and died before retirement.This benefit coverage is available by contract amendment for those members who are not covered by federal Social Security with their employer.Covered members are required to pay a$2 monthly fee that is deducted from their salary specifically to fund the 1959 Survivor Benefit Program. The 1959 Survivor Benefit allowance is payable in addition to any other pre-retirement death benefit paid by- - - - Ca1PERS,with the exception of the'Special Death Benefit.If the 1959 Survivor Benefit is greater than the Special Death Benefit, then the difference is paid as the 1959 Survivor Benefit. Please refer to your CaTERS Member Benefit Booklet for information on the Special Death Benefit t and other pre-retirement death benefits. Upon a member's pre- retirement death.the • ' respective employer �:�. ` ' • - and surviving spouse cr r on the carer I Calypso ul�Doeo i •_'� • This shade-loving flower,also called the falry grows among the redwoods on mossy Jogs. . or aft the roreit floor.Growing only up to At inches to height,this small mower G one or the earliest to bloom,beglnnlnj In Ftbruary.Its short stalk Is topped by a dents It rose-pink orchid. V �doa_lls dependent children are encouraged to Immediately contact CalPERS for assistance. rvbrtHy arwfit Lis Currently,there are six dMerent benefit levels.The applicable level depends on the contract the employer has with Ca1PERS. County school members and State members # are covered at Level 5. Local public agency members (city,county, or special district) may be covered by any of the first four levels or by the 'indexed" level, depending on their employer's contract with Ca1PERS. PIease refer to the folloss nZ chart to.'- '- determine the amounts payable under each level depending on the number of eligible survivors: Benefit Payments Three $enerit One Two or More Level Survivor Survivors Survivors i Levell` $180 $360 - $430 Level 2* $225 $450 $538 Level $350 $700 •$840 Level 4 $950 $1,900 $2,280 Level ' $750 $1,500 $1,800 Indexed Level $500 $1,000 $1,500'• These levels are closed far new agency contract amendments after January 1, 1994. These benefit amounts will Increase 2 percent each January.begfru*g to January 2001. 2 i t r=fJC� 'Zo 0;t . • �IgE�e5ttv%�s , Spouse:A surviving spouse is a husbarid or wife who was Iegally ma.Tied to the member either one year before the members death.or before the occurrence of the injury or onset of the Illness that resulted in the member's death.A surviving spouse is entitled to the 1959 Survivor Benefit as long as they have . care of an eligible child,OR are at least age fit (age 60 at Level 4.5,and under the Indexed Level).A surviving•spouse may remarry and continue to receive their allowance. Children:An unmarried child of the member. or an unmarried stepchild (if the child`vas Iving with the member in a parent-child relationship) is eligible for benefits while under age 22.An unmarried child incapacitated because of a disability which began before attaining age 22 may be entitled to the benefit until the disability ends.If a child is in the care of a guardian or is living on their own,the child's portion of the benefit is payable to the guardian cr to the child directly,rather than to the surviving spouse. Parents:A parent may be eligible if there is no surviving spouse or eligible children,and the parent(;) was dependent on the member for at least half of their support at the time of the members death. f The 1959 Survivor Benefit is a taxable . ' allowance and will be reported by Ca1PERS to the tax authorities each year on a Form 1099R. Some surviving spouses a:e subject to a mandatory 20 percent federal withholding on all or a portion of their 1959 Survivor 4 Benefit allowance. '. If the 20 percent federal withholding applies. a spouse may avoid the withholding if they elect to have the allowance directly rolled over into an individual retirement account (IRA).A form to elect a rollover will be provided at the time benefits are payable if the payee is subject to the mandatory ` 20 percent withholding. _ All or a portion of the allowance maybe rolled over to an IRA.of else be subject to 20 percent withholding,under the following circumstances: • The entire allowance is subject to 20 percent withholding, or may be rolled over to an IRA,if t1:e payee is a surviving spouse%Yho has care cf children who will all turn age 22 in less than 10 years'from the effective date of the allowance., -'A portion of the allowance is subject to ' 20 percent withholding,or may be rolled over to an IRA,1!, 1) the payee is a surviving spouse who has care of at least two children,and;2) the payee will have care of only one eligible chlId in less than 10 years fro-n the effective date of the allowance. �� 4 . The 20 percent withholding does not apply. , when'a spouse receives tte allosvarice at age 60 or 62. In any case,the surviving spouse is encouraged to call CaTERS for answers regarding their specific tax questions. For Wbm I efix?=Hm If you have questions or reed further information about the 1959 Survivor Benefit Program, please contact your nearest Ca1PERS Office. UPERS Benefit Services Division P.O.Box 9427I6 Sacramento,CA 94229-2716 (916) 326-3848 or(800) 352-2238 (916) 326-3240—Telecor ununications Device For the Deaf (916) 326-3933—FAX CalPERS Regional Offices Refer to Do You Have The Rght Number? (PERS-PUB-19) for a directory of CalPERS Regional Offices locations. (Addresses are also t available on the CaIPERS Online web site). CaTERS On-Line ww%v.calpe-rs-ca.gov ti While reading this material,remember that we are govemed by&e CaNforrrla PuNic Employees' Retirement Law.The starerrezts In this booklet are general.The retirement law Is complex and subject to change. Therefore.If there is a conflict between the law and thls booklet,any declvons will be based on the law. For specific tax questions,pease call CalPERS oryour tax adviser. f Res. No. 2002-115 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 an regular meeting thereof held on the 18th day of November, 2002 by the following vote: AYES: Green, Dettloff, Boardman, Cook, Houchen, Winchell, Bauer NOES: None ABSENT: None ABSTAIN: None CONNIE BROCKWAY gg `7 City Clerk and ex-officio Qkk of the City Council of the City of Huntington Beach, California ATTACHMENT #2 z ORDINANCE NO. 3597 AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH AUTHORIZING AN AMENDMENT TO THE CONTRACT BETWEEN THE CITY COUNCIL AND THE BOARD OF AD),.IrMSTRATION. . OF THE CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM REGARDING THE PROVISION OF FOURTH LEVEL OF 1959 SURVIVOR BENEFITS FOR LOCAL FIRE MEMBERS The City Council of the City of Huntington Beach does hereby ordain as follows: SECTION 1. That an amendment to the contract between the City Council of the City of Huntington Beach and the Board of Administration of the California Public Employees' Retirement System is hereby authorized,a copy of said amendment being attached hereto, marked as Exhibit A,and by such reference made a part hereof as though herein set out in full. SECTION 2. Said amendment pertains to the provision of Government Code §21574 (Fourth Level of 1959 Survivor Benefits) for local fire members. SECTION 3. The Mayor of the City Council is hereby authorized,empowered,and directed to execute said amendment for'and on behalf of the City of Huntington Beach. SECTION 3. This ordinance shall take effect 30 days after the date of its adoption. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 6th day of January ,2eE�'i;2003. &,-� A-h�� Mayor ATTEST: APPROVED AS TO FORM: er7- �Cit?Attorney U REVIEWED AND APPROVED: I-NITIA P D: City Adrtffivstrator Director of ministrati Senices G`0RDNA`021002\amend PERS-doe EXHIBIT #A 3 S4? C21PERS EXHIBIT California- Public Employees' Retirement System AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the •City Council City of Huntington Beach 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, March 18, 1988, November 4, 1999, April 20, 2000. June 30, 2001 and October 5, 2001 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said .contract as executed effective October 5, 2001, -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 55 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 Systam 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. E-3. &J, 3547 �ti�`CI "E DO NOT SIGN EXHIBIT ONLY_ , " ' aoo�—i Is 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 Firefighters (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. �i 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 21354 of said Retirement Law (2% at age 55 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 21362.2 of said Retirement Law (3%. at age 50 Full). 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local safety members. . b. Section 20421 ("Local Safety Member" shall include ocean beach lifeguards of a city as described in Government Code Section 20421). L� 0.1 3 59 7 L �w LEASE DO NOT SIGN "E ONLY "EXHIBIT Oi�_r C. Sections 21624, 21626 and .21628 (Post-Retirement Survivor Allowance) for local fire members only. 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 within six months of 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). h. Section 21037 (Canceliation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. L Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members only. 8. Public Agency;in accordance with Government Code Section 2b790, 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 annua! 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. Contributions required per covered member on account of the 1959 Survivor Benefits provided under Section 21574 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 safety members. . 3!)q7 C. 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. d. 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. B. This amendment shall be effective on the day of , BOARD OF ADMINISTRATIQA:�) CITY COUNCIL PUBLIC EMPLOYEES' RE�f5EMENT SYSTEM CITY OF HUNTINGTON B H BY BY KENNETH W. I`AA , CHIEF PRESIDING OFF] ACTUARIAL & E , OYER SERVICES DIVISION GJ PUBLIC EMPi, ES'RETIREMENT SYSTEM Witness 0 Attest: CLQ` - Clerk AMENDMENT ERS 0097 PERS-CON-702A(Rev.8142) S Ord. No.3597 STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss: CITY OF IIUN7INGTON 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 ordinance was read to said City Council at a r ular meeting thereof held on the 16th day of December,2002 and was again read to said City Council at an regular,meeting thereof held on the a day of January 2003, and was passed and adopted by the affirmative vote of at least a majority of all the members of said City Council. AYES: Boardman, Coerper,Cook, Green,Hardy, Houchen, Sullivan NOES: None ABSENT: None ABSTAIN: None I,Connie Brockway,CITY CLERK of the City of Huntington Beach and ex-o icio Clerk of the C5ry Council,do hereby certify that a synopsis of this ordinance has been published in the Huntington Beach Fountain Valley Independent on ._. .2003. .- In accordance with the City Charter of said City Connie Brockway,City l lerk City Clerk and ex-officio Me Deyuty City Clerk of the City Council of the City of Huntington Beach, California i ATTACHMENT #3 10/18/2002 14:39 9192555248` PAGE 04/05 CALIFORNIA PUBLIC EMPLOYEES'RETIREMENT SYSTEM ACTUARIAL AND EMPLOYER SERVICES DIVISION CONTRACT AMENDNIENT COST ANALYSIS Valuation Basis:June 30,2001 Employer Name:CITY OFI•IUNTTNGTON BEACH Employer r#:97 Coverage Groups:74001 Section 21574-The Fourth Level of 1959 Survivor Benefit Program for the Local Members The table on the following page shows the change in the Liabilities and Costs for adopting the Fourth Level 1959 Survivor Benefit for the coverage groups indicated above. The amounts are determined using the Term Insurance Method. Under this method,the Accrued Liability is equal to the Present Value of Benefits currently payable(including deferred benefits that will be payable to a spouse of a deceased member as soon as the spouse attains age 60). The Normal Cost is equal to tIte Present Value of Benefits for expected deaths'during the upcoming year. The assets and liabilities of the public agencies are pooled for each of the Third,Fourth and Indexed Levels. Assets and liabilities are kepi individually by coverage group for Levels One and Two. When a group contracts for the Fourth Level,the t Unfunded Liability and 5 years of Normal Cost,both at the Fourth Level,must be paid. The asset-.which arc used to determine the Unfunded Liability are simply the assets for the coverage groups if they are moving from Level One or Two. For coverage groups moving from Level Three or the indexed Level,assets are allocated in accordance with a formula based on various factors, including the length of time in the current level pool,the pool's current financial condition and the liabilities(level 3)or present value of benefits(indexed Ievcg. Ageneics will be allowed to amortize this unfunded liability over a period of five years and pay S annual payments of Normal Cost plus the amortization payment. At the end of the five years,the groups become part of the pool and the cost will be the pool's cost. The agency also has the option of paying their costs in a single lump sum. if th..at option is chosen,then the groups become part of the pool immediately and costs will be the pool's costs beginning with the following year. If there are Excess Assets rather than an Unfunded Liability,then the excess will be used to offset the Normal Cost payments to the extent possible. For the Fourth Level 1959 Survivor Benefit, the Ca1PERS Board of Administration approved a fiscal year 2002-2003 employer normal cost rate of S5.00 per active member. per month. Based on current experience, CalPE-RS expects that Excess Assets in the Fourth Level pool will pay employer normal costs for at least another year. Please note,however,that there could be a cost if actual experience is less favorable than expected. Should you choose to amend and payments are due,annual payments will be in level dollar amounts and will not be expressed as a percentage of your covered payroll. If you are set up on a 5-year amortization payment schedule,you will be billed in June and your first payment is due by June 30. In addition,if you currently have a positive 1959 Survivor rate for Level One or Two that is incorporated into your pension costs(expressed as a Percentage of your covered payroll), that positive piece of your total pension rate will go to 7.ero unless you have remaining groups at that level that incur a cost. The valuation has been performed in accordance with standards of practice prescribed by the Actuarial Standards Board,and the assumptions and methods are internally consistent and reasonable for this plan,as prescribed by the CaIPERS Board of Administration according to provisions set forth in the California Public Employee's Retirement law. The valuation has been prepared in accordance with generally accepted actuarial practice. This Valuation is valid until June,2003. f Kttng-poi Hwang,A.S.A..M.A.A.A. Senior Pension Actuary,CalPERS 10/17/02 page I of 2 10/18/2002 14:39 919255524804 PAGE 05/05 CALIFORNIA PL.---`EMPLOYEES'RETIREMENT SYSTEM ACTUARIAL AND EMPLOYER SERVICES DIVISION CONTRACT AMENDMENT COST ANALYSIS Valuation Basis:June 30,2001 Employer Name:CITY OF HUNTINGTON BEACH Employer 9:97 Coverage Groups:74001 ImpAct of Amendment The table below shows the impact of an amendment to the Fourth Level 1959 Survivor Benefit for the specified coverage groups. Change Due to Plan Pre-Amendment Amendment Post-Amendment Accrued Liability S 29,390 S 125,724 $ 155,113 Market Value of Assets S 690..237 S 690,237 Actuarial Value of Assets S 733,257 I S 5,670 $ 738,926 Actuarial Value of Asset-,as a 106% 107% percentage of Market Value of Assets Unfunded Liability/Excess S (703,867) � S 120,054 S (583.813) Assets Assets as a Percent of Liability 2495% -20190/a 476% Funded Ratio 2495"% -2299% 196% Employer Normal Cost,per $ 0 0 S 5 member,per month Number of Members I26 0 S 126 Annual Employer Normal Cost S (2,355) S 9,915 S 7,560 5-Ycar Amortization of S (186,504) S 50,536 S (135,967) Unfunded/Excess Total Annual.Employer Cost S - i S - Sfor each of the next 5 Years Total Lump Sum Employer N/A N/A S - Cost in Lieu of 5 Years of Annual Cost Current Employee Monthly 2.00 $0.00 $2.00 Cost (S 0.93 bi-weekly) (S 0.93 bi-weekly) (1) Individuai nctuariar value ofasxts at Levels I and 2,allocated insets for 0=3rd.4th and Indexed Levels. (2) TotAl assess o5 it percent of totnl lishil ity for the c6tirc pool as of the most rcent valuation dote for the 3rd.4th and Indexed L.cvcts. For Levels I or 2, this is the individual ratio and wilt,therefor:.equal the preceding omnunt. 10/17/02 page 2 of 2 ATTACHMENT #4 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 BODY'S ACTION I hereby certify that the foregoing is a true and correct copy of a Resolution adopted by the zgw"tcr of the (governing body) 75 ( blic agency) on (date) ClerkfSesretary- &u Title PERS-CON-12(rev. 1196) ATTACHMENT #5 CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM j Actuarial and Employer Services Division Public Agency Contract Services P.O. Box 942709 Sacramento, CA 94229-2709 (916) 326-3420 CERTIFICATION OF COMPLIANCE WITH GOVERNMENT CODE SECTION 7507 I hereby certify that in accordance with Section 7507 of the Government Code the future annual costs as determined by the System Actuary and/or the increase in retirement benefit(s) have been made public at a public meeting of the of the (governing body) ZZ6 4z � (public agency) on _ �C9/n o which is at least two weeks prior to the adoption of the (date) -fiese iei+/ Ordinance. Clerk &eeretM Titl Date Z4_ 2o3 PERS-CON-12A(rev. 1/96) 66Y OF HUNTINGTON BEAC4-' MEETING DATE: November 18, 2002 DEPARTMENT ID NUMBER: 02-52 Council/Agency Meeting Held:/L a Z 7Def rredlContinued to: Approved ❑ Conditionally Approved ❑Denied City C erk's Signature Council Meeting Date: November 18, 2002 Department ID Number: 02-52 -C, CITY OF HUNTINGTON BEACH REQUEST FOR ACTION Cn~ 7L `- ri �C-;_ SUBMITTED TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS a' SUBMITTED BY: RAY SILVER, City Administratora2i x PREPARED BY: CLAY MARTIN, Director of Administrative Services SUBJECT: First Reading of the Ordinance to Amend the Contract with PERS to Provide section 21574 (Fourth Level of 1959 Survivors Benefits)for Local Fire Members Cr---,- 72d, -?A-r97 ==-StatementIssue,Funding Source,Recommended Action,Alternative Action(s),Analysis,Environmental Status,Attachment(s) Statement of Issue: The current Memorandum of Understanding (MOU) with the Huntington Beach Firefighter's Association for contract years 10/01/00 to 9/30103 includes a provision to increase the level of the 1959 Survivor's Benefit in the city's retirement contract with the California Public Employees' Retirement System (CaIPERS). This MOU was approved by the City Council on November 20, 2000. CalPERS law requires a Resolution of Intention, and a first and final reading of an Ordinance In order to implement this contract amendment. A Resolution of Intent to consider the Fourth Level of the 1959 Survivors Benefit was approved by the City Council on November 18, 2002. Funding Source: Employees contribute $2.00 per month for this benefit. This benefit is a pooled fund of all public agencies contracted with CaIPERS for the Fourth Level. Due to excess assets in the Fourth Level pool, no employer contribution is required this fiscal year. If there were no excess assets, the normal employer cost would be approximately$7,560 per year for local fire members. Recommended Action: Approve the first reading of Ordinance No.3,*7 providing notice that on January 6, 2003 the City Council will consider adopting an ordinance to amend the contract with CalPERS to provide section 21574 (Fourth Level of 1959 Survivors Benefits)for CA/ local fire members. 6 P:1RMOrdinance 4th level survivors for fire.doc -2- 121412002 6:24 PM REQUEST FOR ACTION MEETING DATE: November 18, 2002 DEPARTMENT ID NUMBER: 02-52 Alternative Action(s): As the City Council has approved the MOU including the provision for this contract amendment; there is no alternative to this action. Analysis: The 1959 Survivor Program was designed to provide pre-retirement death benefits to eligible survivors of a CalPERS member who dies prior to retirement. Specific criteria apply to eligibility for a spouse, children, and parents, but generally cover a spouse who has care of eligible children (under age 22 and unmarried), or a spouse age 60 or older. A copy of the 1959 Survivor Benefit Program brochure is included as attachment 3. This action will bring the fire members in alignment with local police members, who are currently at Level IV. Benefits are offered in fixed dollar amounts as follows: Number of Survivors Level IV 1 $ 950 2 $1,900 3 or More $2,280 This level of benefit requires a $5.00 per month per member employer normal rate. Additionally, all covered employees are required to contribute $2.00 per month. This benefit is currently over funded and no employer cost is projected at this time. Environmental Status: Not Applicable Attachment(s): City Clerk's 1 Ordinance# 351? Exhibit A—Amendment to Contract 2 CalPERS Contract Amendment Cost Analysis 3 1959 Survivor Benefit Program Brochure RCA Author: S. Hennegen P:1RCA\0rd1nance 4th level survivors for fire.doc -3- 12/5/2002 1:54 PM Council/Agency Meeting He d: Z ' q Deferred/Continued to: KApproved 0 Conditionally Approved (3 Denied City Clerk's Signature Council Meeting Date7r'o November 18, 2002 Department ID Number. 02k41 < CITY OF HUNTINGTON BEACH ti REQUEST FOR ACTION SUBMITTED TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS ;-, -' C-r, SUBMITTED BY: RAY SILVER, City AdministratorW/sR o :;:- PREPARED BY: CLAY MARTIN, Director of Administrative Services C3!�- SUBJECT: Adopt Resolution of Intent to Consider the Fourth Level of 1959 Survivor Benefits for Local Fire Members va, Statement of Issue,Funding Source,Recommended Action,Aftemative Action(s),Analysis,Environmental Status,Attachment(s) Statement of Issue: The current Memorandum of Understanding with the Huntington Beach Firefighter's Association for contract years 10/01/00 to 9/30103 includes a provision to increase the level of the 1959 Survivor's Benefit. This MOU was approved by the City Council on November 20, 2000. Fundin Source: Employees contribute $2.00 per month for this benefit. Due to excess assets in the Fourth Level pool, no employer contribution is required this fiscal year. If there were no excess assets, the normal employer cost would be $7,680 per year. Recommended Action: Adopt Resolution ./a resolution of intent to approve an amendment to contract between the Board of Administration California Public Employees' Retirement System and the City Council of the City of Huntington Beach to provide Section 21574 (Fourth Level of 1959 Survivor Benefits) for local fire members. Alternative Action(s): There is no alternative to this action. - 3 REQUEST FOR ACTION MEETING DATE: November 18, 2002 DEPARTMENT ID NUMBER: 02-41 Analysis: The 1959 Survivor Program was designed to provide pre-retirement death benefits to eligible survivors of a CalPERS member who dies prior to retirement. Specific criteria apply to eligibility for a spouse, children, and parents, but generally cover a spouse who has care of eligible children (under age 22 and unmarried), or a spouse age 60 or older. A copy of the 1959 Survivor Benefit Program brochure is included as attachment 2. This action will bring the fire members in alignment with local police members, who are currently at Level IV. Benefits are offered in fixed dollar amounts as follows: Number of Survivors Level IV 1 $ 950 2 $1,900 3 or More $2,280 This level of benefit requires a $5.00 per month per member employer normal rate. Additionally, all covered employees are required to contribute $2.00 per month. This benefit is currently over funded and no employer cost is projected at this time. Environmental Status: Not Applicable Attachment(s): City Clerk's Page Number No. Description 1 esolution # , including mendment to contract between the Board of Administration California ublic Employees' Retirement System and the City Council of the City 11959 Huntington Beach (Exhibit A) 2 Survivor Benefit Program brochure RCA Author: S. Hennegen P:1RCAlreso 4th level survivors for fire.doc -2- 11l6l2002 5:20 PM RESOLUTION N0. 2002-115 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH TO APPROVE AN AMENDMENT TO CONTRACT BETWEEN THE BOARD OF ADMINISTRATION CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE CITY COUNCIL OF THE 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 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 The follo%ing is a statement of the proposed change: To provide Section 21574 (Fourth Level of 1959 Survivor Benefits) for local fire 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 bet%veen 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. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 18 day of November ,2002. ATTE$V &-X� C01Ay1E 13ROCKWAV _ .S City Clerk�� � � _ Mayor REVIEWED AND APPROVED: APPROVED AS TO FORM: fz- City Adm►nistrator City Attorney (Q Z INITIATE PPR Director Administrative ervices Q1RES0LtJT,M20021amend PERS.doe 1 ti t Ca1PERS EXHIBIT California Public Employees' Retirement System AMENDMENT TO CONTRACT BeM,een the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, 1951, January 1, 1971, January 12, 1974, April 16, 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, March 18, 1988, November 4, 1999, April 20, 2000, June 30, 2001 and October 5, 2001 which provides for participation of Public Agency In said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said-contract as executed effective ' October 5, 2001,-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 55 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 ex.-ept 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. E, ' _EASE DO NOT SIGN EXHIBIT OND 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. t C. Ocean Beach Lifeguards (included as local safety members); d. Employees other that: 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 21354 of said Retirement Law (2% at age 55 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 accbrdarice with Section 21362.2 of said Retirement Law (3%. at age 50 Full). r 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local safety members. b. Section 20421 ("Local Safety Member" shall include ocean beach lifeguards of a city as described in Government Code Section 20421). `LE" SE DO NOT SIGN "EXHIBIT' ' "" zo v -i O�tiLr -20o�-�is c. Sections 21624, 21626 and 21628 {Post-Retirement Survivor Allcwance) for local fire members only. d. Section 20020.1 (Local Police Officee' 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 within six months of 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). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. L 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 A9ency 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. Ccntributions required per covered member on account of the 1959 Survivor Benefits provided under Section 21574 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 safety members. E-�. e2vo.� - cfS C. 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 Iaw. d. A reasonable amount, 'as fixed by the Board, payable in' one instalment 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. B. This amendment shall be effective on the day of , BOARD OF ADMINISTRATIQ CITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF HUNTINGTON BH BY BY KENNETH W. MA 4 , CHIEF PRESIDING OFFI ACTUARIAL & E $ OYER SERVICES DIVISION PUBLIC EMPL ES' RETIREMENT SYSTEM Witness C� Attest: Clerk- AMEND:LENT ER#0097 PERS-CON-702A(Rev.8142) S '-REQUEST FOR ACTION MEETING DATE: June 30, 2003 DEPARTMENT ID NUMBER: AS-03-026 offered the Two Years Additional Service Credit six times since 1983, most recently in July 2002. The designated period for offering the Two Years Additional Service Credit is 90 - 180 days, and can be offered by classification, department or retirement plan. The Two Years Additional Service Credit will be offered to all eligible City employees who are members of the City miscellaneous retirement plan with CalPERS. Members of the miscellaneous retirement plan are all eligible members of Municipal Employees' Association (MEA), plus all non-sworn members of the Management Employees' Organization (MEO), Police Officers' Association (POA) and those non-safety employees designated as non- associated. To be eligible for the Two Years Additional Service-Credit an employee must be age fifty, be vested with CalPERS (a minimum of five-years of service credit), and retire between July 1, 2003 and September 30, 2003 (90 days). The new designation period for the Two Years Additional Service Credit is proposed to help address the ongoing General Fund budget shortfall. By offering this retirement incentive, it is hoped that General Fund salary expenditures can be reduced. Currently, employee salaries and benefits account for 75 percent of all General Fund expenditures. CalPERS requires the reporting of the maximum possible cost (assumes all eligible employees retire) of$5.5 million. Considering those employees who are more likely to retire, the total cost is estimated to be approximately $660,000. The actual cost will be determined by actuarial after the close of the designated period. Environmental Status: No impact Attachment(sl• City Clerk's Page Number No. Description 1 Resolution /D• a oa 3 -114 RCA Author:Sharon Hennegen PARCA12 year additional service credit 03.doc -3- 6/16/2003 3:03 PM ATTACHMENT # 1 k.,r k1J RESOLUTIOti NO. 2003-46 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTItiGTON BEACH TO GRANT A DESIGATED PERIOD FOR TWO YEARS ADDITIONAL SERVICE CREDIT WHEREAS,the City of Huntington Beach is a contracting Public Agency of the Public Employees' Retirement System;and The City desires to provide a designated period for Two Years Additional Service Credit, pursuant to California Government Code Section 20903,based on the contract amendment included in said contract that provided for the Section 20903 Two Years Additional Service Credit for eligible members, NOW,THERFORE,the City Council of the City of Huntington Beach does hereby resolve as follows: I. The City Council does hereby seek to add another designated period,and does hereby authorize this Resolution, indicating its desire to add a designated period for Two Years Additional Service Credit,from July 1,2003,through and including September 30,2003,for eligible miscellaneous members in the City of Huntington Beach. 2. The City Council hereby certifies that it is electing to exercise the provisions of said Section 20903 because of impending mandatory transfers,demotions,and layoffs that constitute at least I percent of the job classification,department,or organizational unit as designated by the City Council, resulting from the curtailment of,or change in the manner of performing, its services. 3. The City Council hereby certifies that if any early retirements are granted after receipt of additional service credit pursuant to the designated period set forth herein,the intention of the City Council is that at least one vacancy in any position in any department or other organizational unit shall remain permanently unfilled thereby resulting in an overall reduction in the workforce of the department or organizational unit. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the day of June ,2003. &*� Mayor ATTEST: APPROVED AS TO FORM: r City Clerk Ci •Attorney , REVIENNT-D AN APP J VED: INITIATED ND APPROVED: William P.Workman, ssistant City Director of ministrau rvices Administrator 03mcVpers crcdiV611&'03 Vj V Res. No. 2003-46 STATE OF CALIFORNIA COUNTY OF ORANGE } ss: CITY OF HUNTINGTON BEACH. } I, CONNIE BROCK NAY, 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 an adjourned regular meeting thereof held on the 30th day of June, 2003 by the following vote: AYES: Sullivan, Coerper, Green, Boardman, Cook, Houchen, Hardy NOES: None ABSENT: None ABSTAIN: None 409;01 City Clerk and ex-officio Clerk of the City Council of the City of Huntington Beach, California �i RCA ROUTING SHEET INITIATING DEPARTMENT: Administrative Services SUBJECT: Grant A Designation Period for Two Years Additional Service Credit with PERS COUNCIL MEETING DATE: June 30, 2003 RCA ATTACHMENTS STATUS Ordinance (w/exhibits & legislative draft if applicable) Not Applicable Resolution (w/exhibits & legislative draft if applicable) Attached Tract Map, Location Map and/or other Exhibits Not Applicable Contract/Agreement (wlexhibits if applicable) (Sign e d in full by the gLty AHome Not Applicable Subleases, Third Party Agreements, etc. (Approved as to form by City Attome Not Applicable Certificates of Insurance (Approved by the City Attome Not Applicable Financial Impact Statement Unbud et, over $5,000 Not Applicable Bonds if applicable) Not Applicable Staff Report if applicable) Not Applicable Commission, Board or Committee Report If applicable) Not Aeplicable Findings/Conditions for Approval and/or Denial Not Applicable EXPLANATION FOR MISSING ATTACHMENTS REVIEWED RETURNED FORWARDED Administrative Staff Assistant Ci Administrator Initial City Administrator Initial Ci Clerk EXPLANATION FOR RETURN OF ITEM: f RCA Author.Sharon Hennegen CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM Actuarial and Employer Services Division Public Agency Contract Services P.O. Box 942709 Sacramento, CA 94229-2709 CERTIFICATION OF COMPLIANCE WITH GOVERNMENT CODE SECTION 20903 In accordance with Government Code Section 20903 and the contract betwep the Public Employees' Retirement System, the City Council of the City of Huntington Beach hereby certifies that: �= �- 1. Because of an impending curtailment of, or change in the manner of performing service, the best interests of the agency will be served by granting such add'ittonaf_ service credit. -- c: 2. Payment shall be made of the amount equal to the actuarial equivalent of the difference between the allowance the member receives after receipt of such service credit and the amount the member would have received without such service credit with respect to all eligible employees who retire during the specified period. 3. It has elected to become subject to Section 20903 because of impending mandatory transfers, demotions, and layoffs that constitute at least 1 percent of the job classification, department or organizational unit, as designated by the governing body,.resulting from the curtailment of, or change in the manner of performing, its services. 4. Its intention at the time Section 20903 becomes operative is to keep all vacancies created by retirements under this section or at least one vacancy in any position in any department or other organizational unit permanently unfilled thereby resulting in an overall reduction in the work force of such department or organizational unit. THEREFORE, the City Council of the City of Huntington Beach hereby elects to provide the benefits of Government Code Section 20903 to all eligible members who retire within the designated period, a 1. 2�=-? ,- I through CITY COUNCIL OF THE CITY OF NTIN)3TON BEA H BY Aazf4f Presiding Officer r(,cf o Attest: ClerklSeeretaFy Daw 2yr certification-PA(Rev. MQ 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 BODY'S ACTION i hereby certify that the foregoing is a true and correct copy of a Resolution adopted by the of the (governing body) (Public agency) on (date) Clerk/Secretary Title PERS-CON-12(rev. 1/96) � v 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 COMPLIANCE WITH GOVERNMENT CODE SECTION 7607 1 hereby certify that in accordance with Section 7507 of the Government Code the future annual costs as determined by the System Actuary and/or the increase - in retirement benefit(s) have been made public at a public meeting of the of the (governing body) (public agency) on which is at least two weeks prior to the adoption of the (date) Resolution 1 Ordinance. Clerk/Secretary Title Date PERS-CON-12A(rev. 1/96) CaIPERS r-4 �IVEDActuarial & Employer Services Division a�03 PO Box 942709 Sacramento, CA 94229-2709 Telecommunications Device for the Deaf-(916) 326-3240 (888) CalPERS (225-7377) FAX (916) 326-3005 July 8, 2003 Employer Code#0097 Reply to Section 105 Ms. Sharon Hennegen Principal Administrative Analyst City of Huntington Beach-Human Resources 2000 Main Street Huntington Beach, CA 92648 Dear Ms. Hennegen: The contract amendment has been executed by CaIPERS. The effective date of the contract amendment is May 8, 2003. If you have any questions regarding your contract, please do not hesitate to contact our office at (888) CaIPERS (225-7377). Sincerely, _P=dez �QmQ4'�7Q Public Agency Contract Services EH:rc Enclosure w - r I � f _ C0308(Rev.91") California Public Employees' Retirement System Lincoln Plaza-400 P Street-Sacramento,CA 95814 Ca1PERS 63 11112. W 9- 49 California Public Employees' Retirement System AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, March 18, 1988, November 4, 1999, April 20, 2000, June 30, 2001 October 5, 2001 and February 6, 2003 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said contract as executed effective February 6, 2003, and hereby replaced by the following paragraphs numbered 1 through 12 inclusive: ' 1. All words and terms used herein wh*,ch are defined in the Public Employees' Retirement Latin shall have the meaning as defined therein unless otherwise specifically provided. "Normal retirement age' shall mean age 55 for local miscellaneous members and age 50 for local safety members. • ll JJ ' V 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. 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 FIREFIGHTERS 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 21354 of said Retirement Law (2% at age 55 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 21362.2 of sad Retirement Law(3% at age 50 Full). 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local safety members and local miscellaneous members. 5 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. d. Section 20020.1 ("Local Police Officer" shaft 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 • within six months of 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). = h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disabi5ty) for local safety members only. i. Section 21548 (Pre-Retirement Optional Settlement 2 Death Benefit) 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 21574 of said Retirement Law. (Subject to annual change.) In addition, all assets and liabilities of Public Agency and its employees sha'I be pooled in a single account, based on term insurance rates, for survivors of all local miscellaneous members and local safety 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. C. A reasonable amount, as fixed by the Board, payable in one installment as the occasions arise, to cover the costs of special`valuattiioz on account of employees of Public Agency, and costso?f10, Baer di i estigation 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. B. This amendment shall be effective on the day of UtV BOARD OF ADMINISTRATION CIl(28UNCIL PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF HUNTINGTON BEACH BY BY CML-L �j KENNETH W. MARZION, CHIEF PRESIDING OFFICER ACTUARIAL & EMPLOYER SERVICES DIVISION PUBLIC EMPLOYEES' RETIREMENT SYSTEM Wi s Date Attest: Clerk AMENDMENT ER#97 PERS-CON-702A(Rev.8\02) Actuarial b Err foyer Services Division P.O. Box 942709 Sacramento, CA 94229-2709 ,CF Vr Telecommunications Device for the Deaf-(916)326-3240y; 200 Ca1PERS (916)326-3420 FAX(916)326-3005 May 23, 2003 Employer Code#0097 Reply to Section 105 Ms. Sharon Hennegen `= Principal Administrative Analyst City of Huntington Beach-Human Resources 2000 Main Street Huntington Beach, CA 92648 Dear Ms. Hennegen: We have received your Resolution of Intention # 2003-20 and also your Ordinance'#3601, authorizing the amendment to your CalPERS contract to provide Section 21548 (Pre- Retirement Optional Settlement 2 Death Benefit) and Section 21574 (Fourth Leve1bf 1059 Survivor Benefits) for local miscellaneous members. To finish the amendment process, the following documents must be completed and returned to this office: - 1. Amendment to Contract, two original executed sets. The effective date of this amendment may be as early as the day following the effective date of the Ordinance. Please insert the effective date on the last page of the Amendment to Contract. This amendment requires an adjustment in the amount of monthly benefit payments and shall become operative the first of the month following a period of 30 days after receipt of the final documents in the CalPERS Sacramento office. • The employer contribution rate for the Fourth Level of 1959 Survivor Benefits is $5.00 per month, per covered member. (Subject to annual change.) Agencies will be billed annually and payments may vary depending on the funding reserve level of the pool. California Public Employees' Retirement System Lincoln Plaza -400 P Street-Sacramento, CA 95814 City of Huntington Beach-Human -2- May 23, 2003 Resources A copy of the contract will be returned for your records after it has been executed by Ca(PERS. Please contact me at (916) 326-3683 if you have'any questions. Sincerely, . 1^ 2 k Q Eva Hwang Employer Representative Public Agency Contract Services EH:rc Enclosures cc: Orange Regional Office Ca1PERS California Public Employees' Retirement System AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, March 18, 1988, November 4. 1999, April 20, 2000, June 30, 2001 October 5, 2001 and February 6, 2003 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said contract as executed effective February 6, 2003, 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' f Retirement Law shall have the meaning as defined therein unless otherwise specifically provided. "Normal retirement age" shall mean age 55 for local miscellaneous members and age 50 for local safety members. i I ' i 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. 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 Leg'slative 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 FIREFIGHTERS 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 21354 of said Retirement Law (2% at age 55 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 21362.2 of said Retirement Law(3% at age 50 Full). 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local safety members and local miscellaneous members. 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: 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 within six months of 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). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. i. ? Section 21548 (Pre-Retirement Optional Settlement 2 Death Benefit) 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 21574 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 and local safety 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. 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. B. This amendment shall be effective on the day of , BOARD OF ADMINISTRATION CITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF HUNTINGTON BEACH BY BY GU' Jl;.t�J� I,GL KENNETH W. MARZION, CHIEF PRESIDING OFFICER ACTUARIAL & EMPLOYER SERVICES DIVISION PUBLIC EMPLOYEES' RETIREMENT SYSTEM , Wi n' s Date Attest: Clerk AMENDMENT ERAS 97 PERS-CON-70ZA(Rev.M02) Ca1PERS California Public Employees'.ReUxement System AMENDMENT-TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, March 18, 1988, November 4, 1999, April 20, 2000, June 30, 2001 October 5,.2001 and February 6, 2003 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby.stricken from said contract as executed effective February 6, 2003, 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 55 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. 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.- CROSSING GUARDS, EMPLOYEES IN STUDENT DESIGNATED POSITIONS AND SENIOR OUTREACH ASSISTANTS HIRED ON AND AFTER MARCH 18, 1982; AND b. RESERVE FIREFIGHTERS 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 21354 of said Retirement Law (2% at age 55 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 21362.2 of said Retirement Law (3% at age 50 Full). 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local safety members and local miscellaneous members. . f 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. 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 within six months of 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'Addi;ional Service Credit). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability)for local safety members only. i. Section 21548 (Pre-Retirement Optional Settlement 2 Death Benefit) 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 21574 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 and local safety 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. 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 cf 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. B. This amendment shall be effective on the day of , BOARD OF ADMINISTRATION CITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF HUNTINGTON BEACH BY BY KENNETH W. MARZION, CHIEF PRESI 1NG OFFICER ACTUARIAL & EMPLOYER SERVICES DIVISION PUBLIC EMPLOYEES' RETIREMENT SYSTEM • Vaitn6ss Date Attest: Clerk AMEHDh1EN7 ERN 97 PERS-CON-702A(Rev.8102) bW a C(y Cf OF HUNTINGTON BEAG 1 5 ,,r MEETING DATE: April 7,-2003 DEPARTM D UMBER• 03-45 '"i ' se? Council/Agency Meeting Held: , �7•►aS _ �J Deferred/Continued to: �,, tKApproved ❑Conditionally Approved ❑ Denied City Clerk's Signa re Council Meeting Date: April 7.2003 Department ID Number. 03-15 - CITY OF HUNTINGTON BEACH t= REQUEST FOR ACTION T` w SUBMITTED TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS SUBMITTED BY: RAY SILVER, CITY ADMINISTRATOR OeO-� PREPARED BY: CLAY MARTIN, DIRECTOR OF ADMINISTRATIVE SERVICES SUBJECT: ADOPTION OF SECOND READING OF ORDINANCE NO. 3601 TO AMEND THE CONTRACT WITH PERS TO PROVIDE SECTION 21548 PRE-RETIREMENT OPTIONAL SETTLEMENT 2 DEATH BENEFIT AND SECTION 21574 (FOURTH LEVEL OF 1959 SURVIVORS BENEFITS FOR LOCAL MISCELLANEOUS MEMBERS 0ice , "u. 31,0 f Statement of Issue,Funding Source,Recommended Action,Alternative Action(s),Analysis,Environmental Status,Attachment(s) Statement of Issue: The Memoranda of Understanding (MOU) with the Huntington Beach Municipal Employees Association (MEA) and the Huntington Beach Management Employees' Organization (MEO) approved by the City Council on December 16, 2002 includes a provision to provide the Pre- retirement Optional Settlement 2 Death Benefit and increase the 1959 Survivors Benefit from Level III to Level IV for miscellaneous members in the city's retirement contract with the California Public Employees' Retirement System (CaIPERS). This contract amendment will also benefit Non-Associated nonsafety employees as well as nonsafety members of the Police Officers' Association (POA). CaIPERS law requires a Resolution of Intention, and a first and final reading of an Ordinance in order to implement these contract amendments. Funding Source: According to CaIPERS actuarial study dated January 14, 2003, the Pre-retirement Optional Settlement 2 Death Benefit will increase the employer normal rate by 0.105%, Due to excess assets in the City's miscellaneous retirement plan, no employer contribution is required this P:=Xfinal Ordinance 4th level survivors&optional 2.doc ;= 3/1312003 2:18 PM 4EQUEST FOR ACTION �.) MEETING DATE: April 7, 2003 DEPARTMENT ID NUMBER: 03.15 fiscal year. If there were no excess assets, the normal employer cost would be approximately$31,500 per year for local miscellaneous members. Employees contribute $2.00 per month for the 1959 Survivor's Benefit. This benefit is a pooled fund of all public agencies contracted with CalPERS for the Fourth Level. Due to excess assets in the Fourth Level pool, no employer contribution is required this fiscal year. Additionally, none is expected in Fiscal Year 2003-2004, unless actual experience in the pool is less favorable then assumed. If there were no excess assets, the normal employer cost would be approximately$42,300 per year for local miscellaneous members. Recommended Action: Adopt Ordinance No. 3601 to amend the PERS contract to provide Section 21548 Pre- retirement Optional Settlement 2 Death Benefit and Section 21574 Fourth Level of 1959 Survivors Benefits for Local Miscellaneous Members. Alternative_Action(s): The MOUs with MEA and MEO approved by the City Council included the provision for this contract amendment; all alternatives would have been considered at that time. Analysis: At the March 3, 2003 meeting, the City Council adopted a Resolution of Intent No. 2003 20 between the Board of Administration of the California Public Employees' Retirement System and the City Council, and the introduction of LOrdinance No. 3601 to amend the Public Employees' Retirement S ystem contract to provide S ection 21548 P re-retirement Optional Settlement 2 Death Benefit and Section 21574 Fourth Level of 1959 Survivors Benefits for Local Miscellaneous Members. The Pre-Retirement Optional Settlement 2 Death Benefit offers the spouse of a deceased member, who was eligible to retire for service at the time of death, (i.e., aged 50 or over and vested in CalPERS) a monthly allowance equal to the amount the member would have received if the member had retired from service on the date of death and selected Option 2, the highest monthly allowance a member can leave a beneficiary. The City currently maintains a status of excess assets in the miscellaneous retirement plan in which no employer contribution is required for this fiscal year. The 1959 Survivor Program was designed to provide pre-retirement death benefits to eligible survivors of a CalPERS member who dies prior to retirement. Specific criteria apply to eligibility for a spouse, children. and parents, but generally cover a spouse who has care of eligible children (under age 22 and unmarried), or a spouse age 60 or older. This level of benefit requires a $5.00 per month per member employer normal rate. Additionally, all covered employees are required to contribute $2.00 per month. This benefit is currently over funded and no employer cost is projected at this time. PARCAIrinal Ordinance 4th level survivors&optional 2.doc � 3/13/2003 2:18 PM aZ. REQUEST FOR ACTION MEETING DATE: April 7, 2003 DEPARTMENT ID NUMBER: 03-15 Attachment(s)City Clerk's . . - Number No. Description 1 Resolution of Intent No. 2003-20 Exhibit A—Amendment to Contract 2 Ordinance# 3601 (Exhibit A included in Attachment#1) 3 CaIPERS Contract Amendment Cost Analysis 4 Certification of Governing Body's Action 5 1 Certification of Compliance with Government Code 7507 RCA Author: S. Hennegen P:1RCAlfinal Ordinance 4th level survivors&optional 2.doc -4- 3/13/2003 2:18 PM ATTACHMENT # 1 RESOLUTION NO. 2003-20 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTNGTON BEACH: -(A) STATING THE CITY COUNCIL'S INTENTION TO APPROVE AN AMENDMENT TO THE EXISTING CONTRACT BETWEEN THE BOARD OF ADMINISTRATION OF THE CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH;AND (B) PROVIDING NOTICE THAT ON APRIL 7,2003,THE CITY COUNCIL WILL CONSIDER ADOPTION OF ORDINANCE NO.,i�ot ,APPROVING SAID CONTRACT AMENDMENT;THE SUBJECT MATTER BEING THE PROVISION OF SECTION 21548 PRE-RETIREMENT OPTIONAL SETTLEMENT 2 DEATH BENEFIT AND SECTION 21574(FOURTH LEVEL OF 1959 SURVIVORS BENEFITS) FOR LOCAL MISCELLANEOUS MEMBERS 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 Lair;and WHEREAS,the City Council of the City of Huntington Beach,effective October 1, 1945,entered into such a contract with the Board of Administration, California Public Employees' Retirement System("CALPERS");which contract has been amended a number ' of times since October 1, 1945; and WHEREAS,one of the steps in the procedure to amend the existing City Council of the City of Huntington Beach/CALPERS contract is by the City Council's adoption of a resolution giving notice of the City Council's 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 Government Code Section 21548 (Pre-retirement Optional Settlement 2 Death Benefit)and Government Code Section 21574 (Fourth Level of 1959 Survivor Benefits) for Local Miscellaneous Members. NOW,THEREFORE, BE IT RESOLVED by the City Council of the City of Huntington Beach, as follows: Section 1. The City of Huntington Beach hereby gives notice that on April 7,2003, the City Council will consider adoption of Ordinance No. 3601 ;which ordinance will approve an amendment to the existing contract between the City Council of the City of Huntington Beach and CALPERS, concerning the above-described retirement benefits to local miscellaneous members. 03 RouvPLRS Amcndmcnelm,jrv2A0r_(Y.)3 1 Section 2. A copy of the proposed amendment to the City Council of the City of Huntington Beach/CALPERS contract is attached hereto as Exhibit"A,"and incorporated herein by reference. Section 3. A copy of the proposed contract amendment is also attached as an exhibit to Ordinance No. 360I PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 3rd day of March 2003, Mayor ATTEST: �� APPROVED AS TO FORM: �y{:ity Cter}ty _ S Attorn y Zl�c� REVIEWED AN PP ED,`- INITIAT N PPROVED: r City Administrator r Director of dmini strative ervices 03 ResdP>RS AmendmentWjn/lR1/2003 2 EXHIBIT A 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 21548 (Pre-Retirement Optional Settlement 2 Death Benefit) and Section 21574 (Fourth 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. By: &94;�J ;9' 124� Presiding Officer NIti j�o�C ar� Title — CA4 Date adopted and approved (Amendment) CON-302(Rev_4196) { �•r� - -)l v o 3 -j-D e Ca1PERS EXHIBIT California Public Employees' Retirement System AMENDMENT TO. CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, March 18, 1988, November 4, 1999, April 20, 2000, June 30, 2001 and October 5, 2001which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: . A. Paragraphs 1 through 12 .are hereby stricken from said contract as executed effective October 5, 2001, 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 55 for local miscellaneous members and age 50 for local safety members. _ v I • PLEASE DO NOT SIGN��,HISIT ONLY 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. 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 FIREFIGHTERS HIRED ON AND AFTER DECEMBER 4, 1986. S. 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 21354 of said Retirement Law (2% at age 55 Full). � s � PLEASE DO NOT SIGN EXHIBIT ONLY" 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 21362.2 of said Retirement Law (3% 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 AI'owance) for local fire members only. 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 within six months of 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). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. i. Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members only. j. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local miscellaneous members; local police members and ocean beach lifeguards only. PLEASE- DO NOT SIGN EXHIBIT ONLY" k. Sectiop 21548 (Pre-Retirement Optional Settlement 2 Death Benefi)for local miscellaneous members only. 8. Public Agency, in accordance %vith 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 21574 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 and local safety 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. 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. B. This amendment shall be & ective on the day of , BOARD OF ADMINISTRATI CITY COUNCIL PUBLIC EMPLOYEES' RET MENT SYSTEM CITY OF HUNTINGT BEACH O BY BY KENNETH W. MARZIO HIEF PRESIDING OFF R ACTUARIAL & EMPLO SERVICES DIVISION PUBLIC EMPLOYEES ETIREMENT SYSTEM ,44) Witness DaZW U� Attest: �_0 C6 Clerk. LC,I �v s AMENDMENT ER#97 PERS-CON-702A(Rev.8W2) Res. No. 2003-20 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 an regular meeting thereof held on the 3rd day of March, 2003 by the following vote: AYES: Sullivan, Coerper, Green, Boardman, Cook NOES: None ABSENT: Houchen, Hardy ABSTAIN: None Connie Brockway. City Clerk By (Y�� �gl� Deputy City Clerk and ex-off o Clerk of the City Council of the City of Huntington Beach, Califomia V V ATTACHMENT #2 .r ORDINANCE NO. 3601 AN ORDNANCE OF THE CITY OF HUNTINGTON BEACH AUTHORIZING AN AMENDMENT TO THE CONTRACT BETWEEN THE CITY COUNCIL AND THE BOARD OF ADMNISTR.ATION OF THE CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM REGARDING THE PROVISION OF PRE-RETIREMENT OPTIONAL SETTLEMENT 2 DEATH BENEFITS AND FOURTH LEVEL OF 1959 SURVIVOR BENEFITS FOR LOCAL MISCELLANEOUS MEMBERS The City Council of the City of Huntington Beach does hereby ordain as follows: SECTION 1. Th3t an amendment to the contract between the City Council of the City of Huntington Beach and the Board of Administration of the California Public Employees' Retirement System is hereby authorized,a copy of said amendment being attached hereto, marked as Exhibit A,and by such reference made a part hereof as though herein set out in full. SECTION 2. Said amendment pertains to the provision of Government Code Section 21548 (Pre-retirement Optional Settlement 2 Death Benefits)and Government Code § 21574 (Fourth Level of 1959 Survivor Benefits) for local miscellaneou's members. SECTION 3. The Mayor of the City Council is hereby authorized,empowered,and directed to execute said amendment for and on behalf of the City of Huntington Beach. SECTION 3. This ordinance shall take effect 30 days after the date of its adoption. PASSED AND ADOPTED by,the City Council of the City of Huntington Beach at a regular meeting thereof held on the 7th day of Apri1 ,2003. Mayor ATTEST: APPROVED AS TO FORIM: (.it Ci�' jg�=�CityAVormey �( 116y t�[l�t L REVIEWED AND APPROVED: INITIATE ND APPROVED: City A mimstrator Director Administrallve Services 03ord/amend PERSflmrjn/1/21/2003 Ord.No.3601 STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss: CITY OF HUNTINGTON BEACH ) I,COL fNM BROCKWAY,the duly elected,qualified City Clerk ofthe 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 ordinance was read to said City Council at a regular meeting thereof held on the 3rd day of March.2003,and was again read to said City Council at a regular meeting thereof held on the 7th day of April 2003,and was passed and adopted by the affirmative vote of at least a majority of all the members of said City Council. AYES: Coerper,Green,Boardman, Cook,Houchen,Hardy NOES: None ABSENT: Sullivan ABSTAIN: None L Connie Brockway,CrN CLERK of the City of Huntington Beach turd exofficia Clerk of the City Council,do hereby certify that a synopsis of this . ordinance has been published in the Huntington Beach Fountain Valley Independent on `1 1 r. 2001. rt'��lac.cry In accordance with the City Charter of acid City Connis Brockway,City,Clerk City Clerk and ex-officio Cl rk Dom City Clerk of the City Council of the City of Huntington Beach,California V V ATTACHMENT #3 • CALIFORNI.k,.JBL1C EMPLOYEES-RETIREMENT SYS'I,..) ACTUARIAL AND EMPLOYER SERVICES DIVISION CONTRACT AINIENDMENT COST ANALYSIS Valuation Basis:June 30,2001 Employer Name:CITY OF HUNT[NGTON BEACH Employer#,.97 Coverage Groups:70001 Section 21574-The Fourth Level of 1959 Survivor Benefit Program for the Local Members The table on the following page shows the change in the Liabilities and Costs for adopting the Fourth Level 1959 Survivor lenefit for the coverage groups indicated above. The amounts are determined using the Term Insurance Method. Under this method,the Accrued Liability is equal to the Present Value of Berefts currently payable(including deferred benefits that will be payable to a spouse of a deceased member as soon as the spouse attains age 60). The Normal Cost is equal to the Present Value of Benefiis for expected deaths during the upcoming year. The assets and liabilities of the public a_encies are pooled for each of the Third,Fourth and Indexed Levels. Assets and liabilities are kept individually by coverage group for Levels One and Two. When a group contracts for the Fourth Level,the Unfunded Liability and 5 years of Normal Cost,both at the Fourh Level,must be paid. The assets which are used to determine the Unfunded Liability are simply the assets for the coverage groups if they are moving from Level One or Two. For coverage groups moving from Level Three or the Indexed Level,assets are allocated in accordance with a formula based on various factors, including the length of time in the current level pool,the pool's current financial condition and the liabilities(Ievel 3)or present value of benefits(indexed Ieve12. Agencies will be allowed to amortize this unfunded liability over a period of five years and pay 5 annual payments of Normal Cost plus the amortization payment. At the end of the five years.the groups become part of the pool and the cost will be the pool's cost. The agency also has the option of paying their costs in a single lump sum. If that option is chosen,then the groups become part of the pool immediately and costs will be the pool's costs beginning with the following year. If there are Excess Assets rather than an Unfunded Liability,then the excess will be used to offset the Normal Cost payments to the extent possible. For the Fourth Level 1959 Survivor Benefit, the CaIPERS Board of Administration approved a fiscal year 2002-2003 employer normal cost rate of 55.00 per active member, per month. Based on current experience, CaIPERS expects that Excess Assets in the Fourth Level pool will pay employer normal. costs for at least another year. Please note, however,that there could be a cost if actual experience is less favorable than expected. Should you choose to amend and Fayments are due,annual payments will be in level dollar amounts and will not be expressed as a percentage of your covered payroll. If you are setup on a 5-year amortization payment schedule,you will be billed in June and your first payment is due by June 30. In addition,if you currently have a positive 1959 Survivor rate for Level One or Two that is incorporated into your pension costs(expressed as a percentage of your covered payroll), that positive piece of your total pension rate will go to zero unless you have remaining groups at that level that incur a cost. The valuation has been performed in accordance with standards of practice prescribed by the Actuarial Standards Board,and the assumptions and methods are internally consistent and reasonable for this plan,as prescribed by the CaIPERS Board of Administration according to provisions set forth in the California Public Employee's Retirement law. The valuation has been prepared in accordance with generally accepted actuarial practice. This Valuation is valid until June,2003. Kun.pei Hwang,A.S.A..M.A.A.A. Senior Pension Actuary,CAPERS 12/11/02 Page I of 2 • CALIFORNIA P�, IC EMPLOYEES'R.ETIREMENT SYSTEN ACTUARIALwe§D EMPLOYER SERVICES DIVISION CONTRACT AMENDMENT COST ANALYSIS Valuation Basis:June 30,2001 Employer Name:CITY OF HUNTINGTON BEACH Employer#:97 Coverage Groups:70001 Impact of Amendment The table below shows the impact of an amendment to the Fourt,'t Level 1959 Survivor Benefit for the specified coverage groups. Change Due to Plan Pre-Amendment I Amendment Post-Amendment Accrued Liability S 543,083 S 931,000 S 1,474,084 Market Value of Assets S 1,164,510 S 1,164,510 Actuarial Value of Assets S 1,258,393 S (11,738) S 1,246,654 Actuarial Value of Assets as a 108% 107% percentage of Market Value of Assets Unfunded Liability/Excess S (715,309) S 942,738 S 227,429 Assets Assets as a Percent of Liability 232010 -147% 85% Funded Ratio " 3540,0 -1590"0 196°6 Employer Normal Cost,per S 0.60 N,A S 5 member,per month Number of Members 705 0 S 705 Annual Employer Normal Cost 5 5,076 S 37,224 5 42.300 5-Year Amortization or S (166,592) S 219,559 S 52,967 Unfunded.'Excess Total Annual Employer Cost ` S - S 95,267 S 95,267 for each of the next 5 Years Total Lump Sum Employer N/A N/A S 409,056 Cost in Lieu of 5 Years of Annual Cost Current Employee Monthly S 2.00 S 0.00 S 2.00 Cost (S 0.93 bi-weekly) i (S 0.93 bi-weekly) (1) Individual actuarial value of assets at Levels I and 2,allocated assets Fur the 3rd.41h and Indcrcd Leeds. (2) Total assets as a percent of total liability for the entire pool as of the most r:cent valuation date for the 3rd.4th and indexed Levels. For Levels I or 2, this is the individual ratio and will.therefore,equal the preceding amoum. 12/1 V02 page 2 of 2 . CONTRACT AMENDMENT CWT ANALYSIS-VALUATION BASIS:JUNWO,2001 MISCELLANEOUS PLAN FOR CITY OF HUNTINGTON BEACH EMPLOYER NUMBER 97 Benefit Description:Section 21548,Pre-Retirement Optional Settlement 2 Death Benefit for Local Miscellaneous Alembers Present Value of Projected Benefits The table below shows the change in the total present value of benefits for the proposed plan amendment. The present value of benefits represents the total dollars needed today to fund all future benefits for current members of the plan,i.e.without regard to future employees. The difference between this amount and current plan assets must be paid by future employee and employer contributions. As such,the change in the present value of benefits due to the plan amendment represents the"cost"of the plan amendment. However,for plans with excess assets some or all of this"cost"may already be covered by current excess assets. As orJune 30,2001 Current Plan Post-Amendment Total Assets at Market Value(,5tVA) S 220,957,675 S 220,957,675 Actuarial Value of Assets(AVA) 237,108,980 237,108,980 AVA/h1VA 107.3% 107.316 Present Value of Projected Benefits(PVB) S 219,385.470 S 220.669,298 Actuarial Value of Assets(AVA) 237,108.980 237.108.980 Present Value of Future Emplo)er and Employee Contributions(PVB—AVA) S (17,723,510) S (16,439.682) Change to PVB 1.283,828 Accrued Liability It is not required,nor necessarily desirable,to have accumulated assets sufficient to cover the total present value of benefits until every member has left employment. Instead,the actuarial funding process calculates a regular contribution schedule of employee contributions and employer contributions(called • normal costs)which are designed to accumulate with interest to equal the total present value of benefits by the time every member has left employment. As of each June 30,the actuary calculates the "desirable"level of plan assets as of that point in time by subtracting the present value of scheduled future employee contributions and future employer normal costs from the total present value of benefits. The resulting"desirable"level of assets is called the accrued liability. A plan with assets exactly equal to the plan's accrued liability is simply"on schedule"in funding that plan,and only future employee contributions and future employer normal costs are needed. A plan with assets below the accrued liability is"behind schedule",or is said to have an unfunded liability,and must temporarily increase contributions to get back on schedule. A plan with assets in excess of the plan's accrued liability is"ahead of schedule".or is said to have excess assets,and can temporarily reduce future contributions. A plan with assets(AVA)in excess of the total present value of benefits is called super- funded,and neither future employer nor employee contributions are required. Of course,events such as plan amendments and investment or demographic gains or losses can change a plan's condition from year January 2,2003 Page I of 5 11:33 ANI CONTRACT ANIEWMENT COST ANALYSIS-VALUATION BASIS:JUNE 30,2001 MISCELLANEOUS PLAN FOR CITY OF HUNTINGTON BEACH EMPLOYER NUMBER 97 Benefit Description:Section 21548,Pre-Retirement Optional Settlement 2 Death Benefit for Local Miscellaneous Members to year. For example,a plan amendment could cause a plan to move all the way from being super-funded to being in an unfunded position. The changes in your plan's accrued liability,unfunded accrued liability,and the funded ratio as of June 30,2001 due to the plan amendment are shown in the table below. As of June30,2001 Current Plan Post-Amendment Entry Age Normal Accrued Liability(AL) S 177.467,827 $ 178,416,747 Actuarial Value of Assets(AVA) 237,108,980 237.108.980 Unfunded Lis bility/(Excess Assets)(UAL-AL—AVA) S (59,641,153) $ (58,692,233) Funded Ratio(AVA/AL) 133.6% 132.90,5 Change to AL 948,920 Total Employer Contribution Rate While the tables above give the changes in the accrued liability and funded status of the plan due to the amendment,there remains the question of what will happen to the employer contribution rate because of the change in plan provisions. CaIPERS policy is to implement rate changes due to plan amendments immediately on the effective date of the change in plan benefits. This change is displayed as the"Change to Total Employer Rate"on the following page. If the contract amendment effective date is on or before June 30,2003,the change in the employer contribution rate should be added to the employer's current rate. In general,the policy also provides that the change in unfunded liability due to the plan amendment will be separately amortized over a period of 20 years from the effective date of the amendment and all other components of the plan's unfunded liability/excess assets will continue to be amortized separately. However,your actuary may choose to apply different rules to plans with a current employer contribution rate of zero. The pre-amendment excess assets in these plans were sufficient to cover the employer's normal cost for one or more years into the future. A plan amendment will use up some or all of the pre- amendment excess assets. In order to maintain our goal of providing rates that are relatively stable,while taking into account known or expected future events,ycur actuary may decide to spread any remaining excess assets over a single number of years. This is known as a"fresh start-'and will generally be for a period not less than 15 years,and in no case less than 5 years. You may call your actuary to discuss further alternative financing options. If the amendment uses up all excess assets and creates an unfunded liability(i.e.from being ahead of schedule to behind schedule),the total post-amendment unfunded liability may be amortized over 20 years. In no case may the annual contribution with regard to a positive unfunded liability be less than the amount which would be required to amortize that unfunded liability,as a level percent of pay,over 30 years. The table on the following page shows the change in your plan's employer contribution rate due to the plan amendment for fiscal 2003-2004. January 2,2003 Page 2 of 5 11:33 AM CONTRACT AMENDIMENT COST ANALYSIS-VALUATION!BASIS:JUNE 30,2001 MISCELLANEOUS PLAN FOR CITY OF HUNrTINGTON BEACH EMPLOYER NUMBER 97 Benefit Description:Section 21548,Pre-Retirement Optional Settlement 2 Death Benefit for Local Miscellaneous Members As of June 30.2001 Current Plan Post-Amendment 200372004 Employer Rate Payment for Normal Cost 6.31810 6.423% Payment on Amortization Bases -6.3180,0 -6.423% Payment for 1959 Survivor Benefit Program 0.w0 0.000% Total Employer Rate 0.000% 0.000% Change to Normal Cost 0.105% Change to Total Employer Rate 0.0000,0 Current Amortization Base t 5999-year Amendment Amortization Base -Fresh Start 1 9999-year -dlultiple Rase s N/A 2003-2004 Employee Rate Total Employee Rate 7.0004o 7.000% Change to Total Employee Rate 0.000% 2004-2005 Estimated Employer Rate 4(recognizing-6% 0.000 0.(r/- investment return for 2001-2002) Projection Amortization Base )9-year 18-year I—Details of the current amortization base are shown on page 7 of June 30,2001 annual valuation report If you have adopted any other subsequent amendments,the current amortization base is the schedule after t`tese adopted amendments. 2- If a fixed number of years Is shown,it means that the current unfunded a:tuarial liability is projected and amortized over this fixed number of years_ This amortization replaces the amortization schedule shown in your June 30,2001 annual valuation and any other subsequent amendments you have adopted. 3- if 20-year is shown,it means that the change in liability due to plan amendments is amortized separately over a 20-year period. This amortization schedule is In addition to the amortization schedule shown in the June 30,2001 annual valuation and any other subsequent amendments you have adopted. 4- Excludes 1959 Survivor Benerit Program rate. In the above table,the information shown in the 2003-2004 box represents the actual initial contribution rate that will apply during fiscal 2003-2004 if you adopt the amendment. however,these figures do not incorporate the—6% investment return in 2001-2002. The estimated employer rates shown in the 2004- 2005 box do take the negative return into consideration and will give you a better estimate of what to expect in 2004-2005. Note that the change in normal cost in the table above may be much more indicative of the long term change in the employer contribution rate due to the plan amendment. The plan's payment on amortization bases shown in the table above is a temporary adjustment to the employer contribution to "get the plan back on schedule". This temporary adjustment to the employer rate varies in duration from plan to plan. For example,a plan with initial excess assets being amortized over a short period of time will typically experience a large rate increase when excess assets are fully amortized. While a plan amendment for such a plan may produce little or no inzrease in the employer contribution rate nosy,the change in normal cost due to the plan amendment will become fully reflected in the employer January 2,2003 Page 3 of 5 11:33 AM CONTRACT AMENDMENT COST ANALYSIS-VALUATION BASIS:JUNE 30,2001 MISCELLANEOUS PLAN FOR CITY OF HUNTINGTON BEACH EMPLOYER NUMBER 97 Benefit Description:Section 21548,Pre-Retirement Optional Settlement 2 Death Benefit for Local Miscellaneous Members contribution rate as soon as initial excess assets are fully amortized. Disclosure If your agency is requesting cost information for two or more benefit changes,the cost of adopting more than one of these changes may not be obtained by adding the individual costs. Instead,a separate valuation must be done to provide a cost analysis for the combination of benefit changes. If the proposed plan amendment applies to only some of the employees in the plan,the rate change due to the plan amendment still applies to the entire plan,and is still based on the total plan payroll. Any mandated benefit improvements not included in the June 30,2001 annual valuation have not been incorporated into this cost analysis. Please note that the cost analysis provided in this document may not be relied upon once the CalPERS actuarial stag'have completed the next annual valuation,that is,the annual valuation as of June 30,2002. If you have not taken action to amend your contract,and Nve have already completed the June 30,2002 annual valuation report,you must contact our office for an updated cost analysis,based on the new annual valuation. Descriptions of the actuarial methodologies,actuarial assumptions,and plan benefit provisions may be found in the appendices of the June 30,2001 annual report. Please note that the results shown here are subject to change if any of the data or plan provisions change from what was used in this study. Certification This actuarial valuation for the proposed plan amendment is based on the participant,benefits,and asset data used in the June 30,2001 annual valuation,with the benefits modified if necessary to reflect what is currently provided under your contract with CaIPERS,and further modified to reflect the proposed plan amendment. The valuation has been performed in accordance with standards of practice prescribed by the Actuarial Standards Board,and the assumptions and methods are internally consistent and reasonable for this plan,as prescribed by the CaIPERS Board of Administration according to provisions set forth in the California Public Employees' Retirement Law. Kung-pei Ilwang,A.S.A_,M.A.A.A. Senior Pension Actuary,Ca1PERS Fin Process Ids: Annual-107479 fuse-121895 Proposal-121896 January 2,2003 Page 4 of 5 11:33 AM CONTRACT AMENDMENT COST ANALYSIS-VALUATION BASIS:JUNE 30,200I MISCELLANEOUS PLAN FOR CITY OF HUNTINGTON BEACH EMPLOYER NUMBER 97 Benefit Description:Section 21543,Pre-Retirement Optional Settlement 2 Death Benefit for Local Miscellaneous Members Summary of Plan Amendments Valued COVERAGE GROUP 70001 Pre-Amendment • Benefit not part of Contract Package. • Benefit not part of Contract Package. Post-Amendment • An employee's eligible survivor may receive the Optional Settlement 2 Death benefit if the member dies while actively employed,has attained at least age 50,and has at least 5 years of credited service(total service across all CalPERS employers and with certain other Retirement Systems with which CalPERS has reciprocity agreements). A CalPERS member must be actively employed with the CalPERS employer providing this benefit to be eligible for this benefit. An eligible survivor means the surviving spouse to whom the member was married at least one year before death. A members survivor may choose this benefit in lieu of the Basic Death benefit or the 1957 Survivor benefit. • The Optional Settlement 2 Death benefit is a monthly allowance equal to the Service Retirement benefit that the member would have received had the member elected Optional Settlement 2 and retired on the date of his or her death. (A retiree w ho elects Optional Settlement 2 receives an allowance that has been reduced so that it will continue to be paid after his or her death to a surviving beneficiary.) The allowance is payable as long as the surviving spouse lives,at which time it is continued to any unmarried children under age 18. There is a guarantee that the total amount paid will at least equal the Basic Death Benefit. January 2,2003 Page 5 of 5 11:33 AM ATTACHMENT #4 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 i 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 ofthe (governing body) City of Huntington Beach (public agency) on March 3, 2003 (date) 121� Clerk/&@o#M" City Clerk Title i PERS-CON-12(rev. 1/96) w w ATTACHMENT #5 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 COMPLIANCE WITH GOVERNMENT CODE SECTION 7507 I hereby certify that in accordance with Section 7507 of the Government Code the future annual costs as determined by the System Actuary and/or the increase in retirement benefit(s) have been made public at a public meeting of the City Council of the (governing body) City of;Huntington Beach (Public agency) on March 3, 2003. which is at least two weeks prior to the adoption of the (date) Resolution/Ordinance. 5 Clerk/SesFetary .City Clerk Title Date 4-9-2003 L, PERS-CON-12A(rev.1196) RCA ROUTING SHEET INITIATING DEPARTMENT: ADMINISTRATIVE SERVICES SUBJECT: Fourth Level of 1959 Survivor Benefits and Pre-retirement Optional Settlement 2 Death Benefit for local miscellaneous members COUNCIL MEETING DATE: Aril 7, 2003 RCA ATTACHMENTS STATUS Ordinance w/exhibits & legislative draft if applicable) Attached Resolution (w/exhibits & legislative draft if applicable) Attached Tract Map, Location Map and/or other Exhibits Not Applicable Contract/Agreement (wlexhibits if applicable) (Signed in full by the City Attome Not Applicable Subleases, Third Party Agreements, etc. (Approved as to foram by City Attome Not Applicable Certificates of Insurance f6pproved bX the Cif Attome Not Applicable Financial im act Statement Unbud et, over$5,000 Not Applicable_ Bonds if applicable) Not Applicable Staff Report If applicable) Not Applicable Commission, Board or Committee Report If applicable) Not Applicable Findings/Conditions for ARproval and/or Denial Not Applicable EXPLANATION FOR MISSING ATTACHMENTS REVIEWED RETURNED FORWARDED Administrative Staff Assistant City Administrator initial City Administrator(Initial) q-.;P City Clerk EXPLANATION FOR RETURN OF ITEM: �1 i I (Below Space For City Clerk's a RCA Author: S.Hennegen 1 f Cyy OF HUNTINGTON BEACH MEETING DATE: March 3, 2003 DEPARTMENT ID NUMBER: 03-10 Council/Agency Meeting Hold:"A c-ir_L��a,3 Deterred/Continued to: AAppr ed ❑ Condition 11y ro ❑ Denied City Clerk's Signatur Council Meeting Date: March 3,2003 Department ID Number 03-10 r CITY OF HUNTINGTON BEACHrn ~_ REQUEST FOR ACTION O SUBMITTED TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS -D r SUBMITTED BY: RAY SILVER, CITY ADMINISTRATORA�Kko (,:. n o =' PREPARED BY: CLAY MARTIN, DIRECTOR OF ADMINISTRATIVE SERVICES SUBJECT: —>DOPT RESOLUTION OF INTENT NO. :AND INTRODUCE ORDINANCE NO.1 2L TO AMEND THE CONTRACT WITH PERS TO PROVIDE SECTION 21548 PRE-RETIREMENT OPTIONAL SETTLEMENT 2 DEATH BENEFIT AND SECTION 21574 (FOURTH LEVEL OF 1959 SURVIVORS BENEFITS) FOR LOCAL MISCELLANEOUS MEMBERS Ord. No k/ Statement of Issue,Funding Source,Recommended Action,Alternative Action(s),Analysis,Environmental Status,Attachment($) Statement of Issue: The Memoranda of Understanding (MOU) with the Huntington Beach Municipal Employees' Association (MEA) and the Huntington Beach Management Employees' Organization (MEO) approved by the City Council on December 16, 2002 includes a provision to provide the Pre- retirement Optional Settlement 2 Death Benefit and increase the 1959 Survivor's Benefit from Level III to Level 1V for miscellaneous members in the city's retirement contract with the California Public Employees' Retirement System (CaIPERS). CaIPERS law requires a Resolution of Intention, and a first and final reading of an Ordinance in order to implement these contract amendments. Funding Source: According to CalPERS actuarial study dated .January 14, 2003, the Pre-retirement Optional Settlement 2 Death Benefit will increase the employer normal rate by 0.105%, Due to excess assets in the City's miscellaneous retirement plan, no employer contribution is required this fiscal year. If there were no excess assets, the normal employer cost would be approximately $31,500 per year for local miscelleaeous members. HARCK0959 IV Level and Option 2.doc 7- 2/20/2003 9:58 AM 6 REQUEST FOR ACTION � MEETING DATE: March 3, 2003 DEPARTMENT ID NUMBER: 03-10 Employees contribute $2.00 per month for the 1959 Survivor's Benefit. This benefit is a pooled fund of all public agencies contracted with CaIPERS for the Fourth Level. Due to excess assets in the Fourth Level pool, no employer contribution is required this fiscal year. Additionally, none is expected in Fiscal Year 2003-2004, unless actual experience in the pool is less favorable then assumed. If there were no excess assets, the normal employer cost would be approximately$42,300 per year for local miscellaneous members. Recommended Action: Adopt Resolution of Intent No. a resolution of intent between the Boars! of Administration of the California Public Employees' Retirement System and the City Council of the City of Huntington Beach providing notice that on April 7, 2003 the City of Huntington Beach will consider adoption of Ordinance No. 3�) Introduce Ordinance No. -3601 to amend the Public Employees' Retirement System contract to provide Section 21548 Pre-retirement Optional Settlement 2 Death Benefit and Section 21574 Fourth Level of 1959 Survivors Benefits for Local Miscellaneous Members. Alternative Action(s): The MOUs with MEA and MEO approved by the City Council included the provision for this contract amendment; all alternatives would have been considered at that time. Annlysis: The Pre-Retirement Optional Settlement 2 Death Benefit offers the spouse of a deceased member, who was eligible to retire for service at the time of death, (i.e., aged 50 or over and vested in CalPERS) a monthly allowance equal to the amount the member would have received if the member had retired from service on the date of death and selected Option 2, the highest monthly allowance a member can leave a beneficiary. The City currently maintains a status of excess assets in the miscellaneous retirement plan in which no employer contribution is required for this fiscal year. The 1959 Survivor Program was designed to provide pre-retirement death benefits to eligible survivors of a CatPERS member who dies prior to retirement. Specific criteria apply to eligibility for a spouse, children, and parents, but generally cover a spouse who has care of eligible children (under age 22 and unmarried), or a spouse age 60 or older. This level of benefit requires a $5.00 per month per member employer normal rate. Additionally, all covered employees are required to contribute $2.00 per month. This benefit is currently over funded and no employer cost is projected at this time. H:\RCA'slf 959 IV Level and Option 2.doc -3- 2/20/2003 9:58 AM REQUEST FOR ACTION MEETING DATE: March 3, 2003 DEPARTMENT ID NUMBER: 03-10 Attachment(s)• City Clerk's Page Number No. Description 1 Resolution of Intent No. 0 -120 Exhibit A—Amendment to Contract 2 Ordinance # 3,601- (Exhibit A included in Attachment#1) 3 CaIPERS Contract Amendment Cost Analysis 4 Certification of Governing Body's Action 5 1 Certification of Compliance with Government Code 7507 RCA Author: S. Hennegen H:\RCA's\1959 IV Level and Option 2.doc -4- 2/20/2003 10:56 AM v v ATTACHMENT # 1 RESOLUTION NO. 2003-20 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH: (A) STATING THE CITY COUNCIL'S INTENTION TO APPROVE AN AMENDMENT TO THE EXISTING CONTRACT BETWEEN THE BOARD OF ADMINISTRATION OF THE CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE CITY COUNCIL OF THE CITY OF HUVTNGTON BEACH; AND (B) PROVIDING NOTICE THAT ON APRIL 7,2003,THE CITY COUNCIL WILL CONSIDER ADOPTION OF ORDNANCE NO.3501 ,APPROVING SAID CONTRACT AMENDMENT; THE SUBJECT MATTER BEING THE PROVISION OF SECTION 21548 PRE-RETIREMENT OPTIONAL SETTLEMENT 2 DEATH BENEFIT AND SECTION 21574(FOURTH LEVEL OF-1959 SURVIVORS BENEFITS) FOR LOCAL MISCELLANEOUS MEMBERS 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, the City Council of the City of Huntington Beach, effective October 1, 1945,entered into such a contract with the Board of Administration, California Public Employees' Retirement System ("CALPERS');which contract has been amended a number- of times since October 1, 1945;and WHEREAS, one of the steps in the procedure to amend the existing City Council of the City of Huntington Beach/CALPERS contract is by the City-Council's adoption of a resolution giving notice of the City Council's 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 Government Code Section 21548 (Pre-retirement Optional Settlement 2 Death Benefit) and Government Code Section 21574 (Fourth Level of 1959 Survivor Benefits) for Local Miscellaneous Members. NOW,THEREFORE, BE IT RESOLVED by the City Council of the City of Huntington Beach, as follows: Section 1. The City of Huntington Beach hereby gives notice that on April 7,2003, the City Council will consider adoption of Ordinance No. 3601 ;which ordinance will approve an amendment to the existing contract between the City Council of the City of Huntington Beach and CALPERS, concerning the above-d.-scribed retirement benefits to local miscellaneous members. 03 ReuJPERS AmendmendnVin"119121M I EXHIBIT A r 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 21548 (Pre-Retirement Optional Settlement 2 Death Benefit) and Section 21574 (Fourth 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. By: Presiding Officer_ tiJ�yolt� Title cfr arc, ► ,3 Date adopted and approved (Amendment) CON-302(Rev.C96) Section 2. A copy of the proposed amendment to the City Council of the City of Huntington Beach/CALPERS contract is attached hereto as Exhibit"A,"and incorporated herein by reference. Section 3. A copy of the proposed contract amendment is also attached as an exhibit to Ordinance No. 360I PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 3rd day of March 2003. &4U r h Mayor : ATTEST: APPROVED AS TO FORM: -- {City Cler}K f Cy y Attorn y REVIEWED AN PP ED:' INITIAT N PPROVED: " City Administrator / Director of dministratice ervices 03 Resc&ERS Amendmtntlejnllr 1/2003 2 EXHIBIT A CaIPERS EXHIBIT California Public Employees' Retirement System AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, March 18, 1988, November 4, 1999, April 20, 2000, June 30, 2001 October 5, 2001 and February 6, 2003 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said contract as executed effective February 6, 2003, 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 55 for local miscellaneous members and age 50 for local safety members. ULEASE DO NOT SIGN "EXI,.W'IT ONLY" 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. 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 FIREFIGHTERS 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 21354 of said Retirement Law (2% at age 55 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 21362.2 of said Retirement Law (3% at age 50 Full). 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local safety members and local miscellaneous members. P1 FASE DO NOT SIGN "EXHIBIT 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. 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 within six months of 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). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. i. Section 21548 (Pre-Retirement Optional Settlement 2 Death Benefit) 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 21574 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 and local safety 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. 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. B. This amendment shall be efff n the day of , BOARD OF ADMINISTRAT �0 CITY COUNCIL PUBLIC EMPLOYEES EMENT SYSTEM CITY OF HUNTINGTON BEACH OAS` BY BY KENNE . MARZION, CHIEF PRESIDING OFFICER � AC L & EMPLOYER SERVICES DIVISION \� P C EMPLOYEES' RETIREMENT SYSTEM "fitness Date S\ Atte O� S, �r Q� Clerk AMENDMENT ER#97 PERS-CON-702A(Rev.M) Res. No. 2003-20 STATE OF CALIFORNIA COUNTY OF ORANGE } ss: CITY OF HUNTINGTON BEACH ) I, CONNIE BROCKWAY, the duty elected, qualified City Clerk of the City of Huntington Beach, and ex-offcio 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 sad City Council at an regular meeting thereof held on the 3rd day of March, 2003 by the following vote: AYES: Sullivan, Coerper, Green, Boardman, Cook NOES: None ABSENT: Houchen, Hardy ABSTAIN: None Connie Brockway, Ci-ty Clerk i l By Deputy City Clerk and ex-oft1do Clerk of the City Council of the City of Huntington Beach, California ATTAC H M E N T #2 RESOLUTION NO. 2003-20 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH: -(A) STATING THE CITY COUNCIL'S INTENTION TO APPROVE AN AMENDMENT TO THE EXISTING CONTRACT BETWEEN THE BOARD OF ADMINISTRATION OF THE CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH;AND (B) PROVIDING NOTICE THAT ON APRIL 7,2003,THE CITY COUNCIL WILL CONSIDER ADOPTION OF ORDNANCE NO.36oi ,APPROVING SAID CONTRACT AMENDMENT;THE SUBJECT MATTER BEING THE PROVISION OF SECTION 21548 PRE-RETIREMENT OPTIONAL SETTLEMENT 2 DEATH BENEFIT AND SECTION 21574 (FOURTH LEVEL OF 1959 SURVIVORS BENEFITS)FOR LOCAL MISCELLANEOUS MEMBERS 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,the City Council of the City of Huntington Beach, effective October 1, 1945, entered into such a contract with the Board of Administration, California Public Employees' Retirement System("CALPERS"); which contract has been amended a number of times since October 1, 1945; and WHEREAS,one of the steps in the procedure to amend the existing City Council of the City of Huntington Beach/CALPERS contract is by the City Council's adoption of a resolution giving notice of the City Council's 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 Government Code Section 215.13 (Pre-retirement Optional Settlement 2 Death Benefit)and Government Code Section 21574 (Fourth Level of 1959 Survivor Benefits) for Local Miscellaneous Members. NOW,THEREFORE, BE IT RESOLVED by the City Council of the City of Huntington Beach,as follows: Section 1. The City of Huntington Beach hereby Lives notice that on April 7,2003, the City Council will consider adoption of Ordinance No. .3601 ; which ordinance will approve an amendment to the existing contract betw•:en the City Council of the City of Huntington Beach and CALPERS, concerning the above-described retirement benefits to local miscellaneous members. i 03 Rey vPCRS AmendmcnV1mjmZ/19/ 0!1] l EXHIBIT A Cy.ti:ti;1- "A 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 21548 (Pre-Retirement Optional Settlement 2 Death Benefit) and Section 21574 (Fourth 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. By: Presiding Officer_ 414rorL arch Title — Date adopted and approved (Amendment) CON-332(Rev.4196) CaIPERS EXHIBIT California Public Employees' Retirement System AMENDMENT TO- CONTRACT Between the Beard of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, March 18, 1988, November 4, 1999, April 20. 2000, June 30, 2001 and October 5, 2001which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as fol'ows: A. Paragraphs .1 through _12 are hereby stricken from said contract as executed effective October 5, 2001, 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 55 for local miscellaneous members and age 50 for local safety members. PLEASE DO NOT SIGN �XHIBIT ONLY" 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. 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 FIREFIGHTERS 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 21354 of said Retirement Law (2% at age 55 Full). � PLEASE DO � �� �'�a3 NOTSIGN EXHIBITONLY 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 21362.2 of said Retirement Law (3% 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. 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 within six months' of 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). L h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. i. Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members only. j. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local miscellaneous members; local -police members and ocean beach lifeguards only. PLEASE DO NOT SIGN "EXHIBIT ONLY" k. Section 21548 (Pre-Retirement Optional Settlement 2 Death Benefi)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 21574 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 and local safety 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. 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. Al B. This amendment shall begffective on the day of , BOARD OF ADMINISTRATI Q CITY COUNCIL PUBLIC EMPLOYEES' RET MENT SYSTEM CITY OF HUNTINGT BEACH BY BY KENNETH W. MARZIO HIEF PRESIDING OFF, R ACTUARIAL & EMPLOM SERVICES DIVISION .� PUBLIC EMPLOYEE96�ETIREMENT SYSTEM ,ICI 0 Witness Daj�? Attest: ,cam o0 44/ ClerkQ. AMENDMENT ERX 97 PERS-CON-702A(Rev.8X02) Section 2. A copy of the proposed amendment to the City Council of the City of Huntington Beach/CALPERS contract is attached l;ereto as Exhibit"A,"and incorporated herein by reference. Section 3. A copy of the proposed contract amendment is also attached as an exhibit to Ordinance No. 3601 PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 3fd day of March 2003. Mayor : ATTEST: APPROVED AS TO FORM: " t _p i .� . i:ity C ler� �' C y Attorn y y1103 REVIEWEZDA N PP ED INITIAT N PROVED: City Administrator % Director of dministrative ervices 03 ResoNERS AmendmenOwrp/1/21/2003 2 Res. No. 2003-20 STATE OF CALIFORNIA COUNTY OF ORANGE j 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 who[-- 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 an regular meeting thereof held on the 3rd day of March, 2003 by the following vote: AYES: Sullivan, Coerper, Green, Boardman, Cook NOES: None ABSENT: Houchen, Hardy ABSTAIN: None coaaie Brockway. City Clerk By 5g��— Deputy City Clerk and ex.-offWo Clerk of the City Council of the City of Huntington Beach, California CaIPM Actuarial & Employer Services Division 72M P4 Box 942709 rr-d Sacramento, CA 94229-2709 Telecommunications Device for the Deaf- (916)326-3240 7:�. (916) 326-3420 FAX (916) 326-3005 February 21, 2003 Employer Code #0097 Reply to Section 105 Ms. Sharon Hennegen -`_ C'. C Principal Administrative Analyst f City of Huntington Beach _ - 2000 Main Street Huntington Beach, CA 92648 Dear Ms. Hennegen: Z r �J The contract amendment has been executed by CalPERS. The effective date of IhL-'-7--' contract amendment is February 6, 2003. If you have any questions regarding your contract, please do not hesitate to contact, Eva Hwang at (916) 326-3683. Sincerely, wwda [9a.naeh� 't9 Public Agency Contract Services EH:rc Enclosure c0308(Rev.9-M) California Public Employees' Retirement System Lincoln Plaza-400 P Street-Sacramento, CA 95814 Ca1PERS California Public Employees' Retirement System AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, March 18, 1988, November 4, 1999, April 20, 2000, June 30, 2001 and October 5, 2001 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said contract as executed effective October 5, 2001, 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 55 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. 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 sha'I 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 21354 of said Retirement Law (2% at age 55 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 21362.2 of said Retirement Law (3% at age 50 Full). 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21574 (Fourth Level of 1959 Survivor Benefits)for local safety members. 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. . 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 within six months of April 18, 1975). Legislation repealed said Section effective January 1, 1985. e. Section 21024 (Military Service Credit as Public Service), Statutes of 1974. If. Section 20042 (One-Year Final Compensation). g. Section 20903 (Two Years Additional Service Credit). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members 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. Contributions required per c jered member on account of the 1959 Survivor Benefits provided under Section 21574 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 safety members. C. A reasonable amount, as fixed by the Board, payable in one installment within fiD 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 r-equired by law. d. 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. B. This amendment shall be effective on the day of BOARD OF ADMINISTRATION CITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF HUNTINGTON BEACH SY LJ- BY KENNETH W. MARZION, CHIEF PRESIDING OFFICER ACTUARIAL 9 EMPLOYER SERVICES 91SION PUBLIC EMPLOYEES' RETIREMENT SYSTEM Witness Dat Attest: - Clerk AMENDMENT ERX 0097 PERS-CON-102A(Rev.8%02) r 11-le CO Actuarial& Employer Services Division O P.O. Box 942709 Sacramento, CA 94229-2709 Telecommunications Device for the Deaf-(916)326-3240 (TAPERS (916)326-3420 FAX(916)326.3005 February 4, 2003 Employer Code#0097 Reply to Section 105 Ms. Sharon Hennegen Principal Administrative Analyst City of Huntington Beach 2000 Main Street Huntington Beach, CA 92648 Dear Ms. Hennegen: We have received your Resolution of Intention# 2002-115 and also your Ordinance #3597, authorizing the amendment to your CaIPERS contract to provide Section 21574 (Fourth Level of 1959 Survivor Benefits)for local fire members. To finish the amendment process, the following documents must be completed and returned to this office: 1. Amendment to Contract, two original executed sets. 2. Certification of Final Action of Governing Body(Form CON-5). The effective date of this amendment may be as early as the day following the effective date of the Ordinance. Please insert the effective date on the last page of the Amendment to Contract. This amendment requires an adjustment in the amount of monthly benefit payments and shall become operative the first of the month following a period of 30 days after receipt of the final documents in the CaIPERS Sacramento office. • The employer contribution rate for the Fourth Level of 1959 Survivor Benefits is $5.00 per month, per covered member. (Subject to annual change.) Agencies will be billed annually and payments may vary depending on the funding reserve level of the pool. California Public Employees' Retirement System Lincoln Plaza -400 P Street-Sacramento, CA 95814 City of Huntington Beach -2- February 4,2003 A copy of the contract will be returned for your records after it has been executed by Ca1PERS. Please contact me at (916) 326-3683 if you have any questions. Sincerely, Eva Hwang Employer Represe tive Public Agency Contras Services EH:rc Enclosures cc: Orange Regional Office Ca1PERS California Public Employees' Retirement System AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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 16, 1982, February 24, 1983, December 4, 1986, March 18, 1988, November 4, 1999, April 20, 2000, June 30, 2001 and October 5, 2001 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said contract as executed effective October 5, 2001, and hereby replaced by the following' paragraphs numbered 1 through 12 inclusive: I. 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 55 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. 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 Iocal safety members): 1. Local Police Officers sha'.I 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 21354 of said Retirement Law (2% at age 55 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 21362.2 of said Retirement Law (3% at age 50 Full). 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local safety members. 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. 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 within six months of 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). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. L 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 Govemment 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. Contributions required per covered member on account of the 1959 Survivor Benefits provided under Section 21574 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 safety members. C. 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 taw. d. 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 taw. 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. B. This amendment shall be effective on the day of 1�.-e 1-3-zc ?Oo3. BOARD OF ADMINISTRATION CITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF HUNTINGTON BEACH BY By KENNETH W. MARZION, CHIEF PRESIDING OFFICER ACTUARIAL & EMPLOYER SERVICES DIVISION PUBLIC EMPLOYEES' RETIREMENT SYSTEM r / 4 Witness Date Attest: LPL C "_'a' Clerk AMENDMENT ER#0097 PERS-CON-702A(Rev.ST2) CaIPERS California Public Employees' Retirement System AMENDMENT TO CONTRACT Between the Board of Administration Californi2 Public Employees' Retirement System and the City Council City of Huntington Beach The Board of Administration,'California Public Employees' Retirement System, hereinafter referred to as Board, and the goveming 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, March 18, 1988, November 4, 1999, April 20, 2000, June 30, 2001 and October 5, 2001 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said contract as executed effective October 5, 2001, 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 55 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. 3. Employees of Public Agency in the fallowing 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, 1932; 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 21354 of said Retirement Law (2% at age 55 Full). 6. The percentage of final compensation to be provided for each year of credited prior and current service as a local safety member snail be determined in accordance with Section 21362.2 of said Retirement Law (3% at age 50 Full). 7. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21574 (Fourth Level of 1959 Survivor Benefits)for local safety members. 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. 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 within six months of 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). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members 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 Govemment 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. Contributions required per covered member on account of the 1959 Survivor Benefits provided under Section 21574 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 safety members. ATTACHMENT #2 , , • duo �-- I 1� pro The 1959 Survivor Benefit provides a monthly allowance to exigible survivors of members who were covered for this benefit program and died before retirement.This benefit coverage is available by contract amendment for those members who are not covered by federal Social Security with their employer.Covered members are required to pay a$2 monthly fee that is deducted from their salary specifically to fund the 1959 Survivor Benefit Program. The 1959 Survivor Benerit allowance is payable In addition to any other pre-retirement death benefit paid by. Ca1PERS,with the exception of the Special Death Benefit.If the 19`9 Survivor Benefit Is greater than the Special Death Benefit, then the difference is paid as the 1959 Survivor Benefit.Please refer to your CaTERS Member Benefit Booklet for information on the Special Death Benefit and other pre-retirement death benefits. Upon a member's pre- retirement death, the r. respective employer and surviving spouse or r On the corer earrpso This shadt-lades Rower,also raked the fairy supper,srowa smoej the redwoods on arossy foss. or on the forest floor.crowles onr+up to six lathes In hersht.this small flower 1s and or the earliest to bfoon,be=reefes In February.Its short stalk ra topped by a delicate rest-pink orchid. ��oa_lis- . dependent children are encouraged to Immediately contact CalPERS far assistance. ' Currently,there are six different benefit Ievels.The applicable Ievel depends on the contract the employer has with CalPERS. Zi County school members and State member are covered at Level 5. Local public agency members (city,county, or special district) may l:a covered by any of the first four Ievels or by the `indexed" level,depending on their employers contract with CaiPERS. Please refer to the following chart to determine the amounts payable under each Ievel depending on the number of eligible survivors: Benefit Payments Three Benefit one Two or More Level Survivor Survivors Survivors Leevell• $180 S360 $430 1 Level2* $225 $450 $538 Level 3 $350 S700 -•5840 Level4 S950 $1.900. $2,280 f Level 5 - $750 $1.500 ' . $1,800 , Indexed Level $500 S1,000 $1,500** Them kvtls an dos!d for new agency contract amendments after]znuary 1, 1994. "These benefit atrourts wM increase 2 percent each January,be&..L^ig in January 2001. • t • f . Spouse:A surviving spouse is a husband or wife who was legally married to the member either one year before the member's death, or before the occurrence of the injury or onset of the illness that resulted In the members death.A surviving spouse is entitled to the 1959 Survivor Benefit as long as they have care of an eligible child.OR are at least age 62 (age 60 at Level 4,5,and under the Indexed Level).A surviving spouse may remarry and continue to receive their allowance. Children:An unmarried child of the member, or an unmarried stepchild (if the child was living with the member In a parent-child relationship) Is eligible for benefits while ' under age 22.An unmarried child Incapacitated because of a disability which began before attaining age 22 may be entitled to the benefit until the d-sabllity ends.If a child Is in the care of a guardian or is living on their own,the child's portion of the benefit Is payable to the guardian or to the child i directly,rather than to the surviving spouse. Parents: A parent may be eligible if there is no surviving spouse or eligible children,and the parents) was dependent on the member `. for at least half of thelr support at the time of ' the membees death. . 3 � . t Tamil ity Cf TMe Hariefit The 1959 Survivor Bener'.t is a taxable _ allowance and will be reported by UPERS to the tax authorities each year on a Form 1099R. Some surviving spouses are subject to a mandatory 20 percent federal withholding on all or a portion of their 1959 Survivor Benefit allowance. If the 20 percent federal withholding applies, a spouse may avoid the withholding if they elect to have the allowance directly rolled over into an individual retirement account GRA).A form to elect a rollover will be provided at the time berefits are payable if the payee is subject to 6e mandatory 20 percent withholding. _ All or a portion of the allowance May rolled over to an IRA,or else be subject to 20 percent withholding, under the following circumstances: • The entire allowance is subject to 20 percent withholdnna,or may be rolled t over to an IRA,if the payee is'a surviving spouse who has care of children who will all turn age 22 in Iess than I0 years from , the effective date of the allowance., : •'A portion of the allowance Is subject to : 20 percent withholdirg, or may be rolled over to an IRA,if-, 1) the payee is a surviving spouse who has care of at least two children,and;2) the payee will have care of only one eligible child in less than 10 years from the effective date of the allowance. 4 . r • f s The 20 percent withholding does not apply whe' n'a spouse receives the allotivarice at age 60 or 62. In any case,the surviving spouse is encouraged to call CalPERS for answers regarding their specific tax questions. Far-fVt rye IrIbnTmUan If you have questions or reed further information about the 1959 Survivor Benefit Program, please contact your nearest CalPERS Office. CaIPERS Benefit Services Division P.O.Box 942716 Sacramento.CA 94229-2716 (916) 326-3848 or (800) 352-2239 _ (91fi) 326-3240---Telecommunications Device For the Deaf (916) 326-3933—FAX Ca1PERS Regional Offices Refer to Do You Have The Right Number? (PERS-PUB-19)for a directory of CaTE€zS Regional Offices location (Addresses are also available on the CalPERS On-Lute web site), CalPERS On-Line mnw.ealpers.ca.gov While reading this materfat,remember that we are governed by the California Public Employees' Retirement Law.The statements In this booklet am general.The retirement law is complex and subect to change.Therefore,if there L a conflict between the law and this booklet.any eedstara wflf be based on the law. For spectric tax questions,please call CalPERS or your tax adviser. r~ • $ IL Res. No. 2002-115 STATE OF CALIFORNIA COUNTY OF ORANGE ) ss: CITY OF HUNTINGTON BEACH ) I, CONNIE BROCKWAY, the duty 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 an regular meeting thereof held on the 18th day of November, 2002 by the following vote: AYES: Green, Dettloff, Boardman, Cook, Houchen, Winchell, Bauer NOES: None ABSENT: None ABSTAIN: None CONNIE BFOCKwAY City Clerk and ex-officio Ci&rk of the City Council of the City of Huntington Beach, Califomia v v ATTACHMENT # 1 CaIPERS a Actuarial & Employer Services Division d �- OK5S PO Box 942709 b S vul, � Sacramento, CA 94229-2709 z� - �"`"' %� Telecommunications Device for the Deaf - (916) 325-3240 t j r �, N(FfT..) (916) 326-3420 FAX (916) 326-3005 June 22, 2001 Employer Code #0097 Reply to Section 105 Mr. William H. Osness Human Resources Officer City of Huntington Beach 2000 Main Street Huntington Beach, CA 92648 Dear Mr. Osness: The contract amendment has been executed by CaIPERS. The effective date of the contract amendment is June 30, 2001. If you have any questions regarding your contract, please do not hesitate to contact, Barbara Patterson at (916) 326-3616. in ely, PubliciA enc Contract Services N g y � z TD:td PO Enclosure x C, tv c7 C0:48(Rv.9f99) California Public Employees' Retirement System Lincoln Plaza-400 P Street-Sacramento, CA 95814 Ca1PERS California Public Employees' Retirement System AMEil 'MENT TO CON TRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach '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, March 18, 1988, November 4, 1999 and April 20, 2000 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said contract as executed effective April -20, 2000, and hereby replaced by the following paragraphs numbered 1 through 13 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 55 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. 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 taw or this agreement: a. Local Fire Fighters (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 Legislativ-3 Session, effective January 1, 1976, employed by Public Agency prior to such amendment. b. Ocean Beach Lifeguards (included as local safety members); c. 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 21354 of said Retirement Law (2% at age 55 Full). 6. The percentage of final compensation to be provided for each year of credited prior and current °service as a local fire member shall be determined in accordance with Section 21362.2 of said Retirement Law (3% at age 50 Full). The required member contribution rate is 9% of reportable compensation_ 7. The percentage of final compensation to be provided for each year of credited prior and current service as a local police member and ocean beach lifeguard shall be determined in accordance with Section 21362 of said Retirement Law (2% at age 50 Full). f 8. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21571 (Basic Level of 1959 Survivor Benefits) for local safety 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. 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 f. Section 20042 (One-Year Final Compensation). g. Section 20903 (Two Years Additional Service Credit). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. i. Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members only. 9. 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 shalt 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. 10. 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. 11. 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. 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. 12. 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. 13. 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. B. This amendment shall be effective on the 30th day of June 2001 BOARD OF ADMINISTRATION CITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF HUNTINGTON BEACH BY B KENN H W. MARZION, CHI PRESIDING tFFICER ACTUARIAL & EMPLOYER SERVICES DIVISION PUBLIC EMPLOYEES' RETIREMENT SYSTEM ' Wit ess Date. Attest: AhMMMENS ~ PERS-CON-702A(Rev.8M) %. I Actuarial& Employer Services Division P.O. Box 942709 Sacramento, CA 94229-2709 Telecommunications Device for the Deaf-(916)326-3240 CalPERS (916)326-3420 FAX(916)326-3005 June 1, 2001 Employer Code #0097 Reply to Section 105 Mr.William H. Osness Human Resources Officer City of Huntington Beach 2000 Main Street Huntington Beach, CA 92648 Dear Mr. Osness: We have received your Resolution of Intention # 2001-18 and also your Ordinance #3497, authorizing the amendment to your CalPERS contract to provide Section 21362.2 (3% @ 50 FulI formula) for local fire members only. To finish the amendment process, the following documents must be completed and returned to this office: 1. Amendment to Contract, two original executed sets. 2. Certification of Final Action of Governing Body (Form CON-5). 3. Form CON-12, Certification of Governing Body's Action. The effective date of this amendment may be as early as the day following the effective date of the Ordinance. Please insert the effective date on the last page of the Amendment to Contract. A copy of the contract will be returned for your records after it has been executed by CalPERS. Please contact me at (916) 326-3616 if you have any questions. Sincerely, Barbara Patterson Employer Representative Public Agency Contract Services BP:td Enclosures cc: Orange Regional Office California Public Employees' Retirement System Lincoln Plaza-400 P Street-Sacramento, CA 95814 r r III, Ca1PERS California Public Employees' Retirement System -4)k- AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, March 18,"1988, November 4, 1999 and April 20, 2000 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said contract as executed effective April 20, 2000, and hereby replaced by the following paragraphs numbered 1 through 13 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 55 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. 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); 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. b. Ocean Beach Lifeguards (included as local safety members); C. 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 FIGHTER§ 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 21354 of said Retirement Law (2% at age 55 Full). 6. The percentage of final compensation to be provided for each year of credited prior and current service as a local fire member shall be determined in accordance with Section 21362.2 of said Retirement Law (3% at age 50 Full). The required member contribution rate is 9% of reportable compensation. 7. The percentage of final compensation to be provided for each year of credited prior and current service as a local police member and ocean beach lifeguard shall be determined in accordance with Section 21362 of said Retirement Law (2% at age 50 Full). 8. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21571 (Basic Level of 1959 Survivor Benefits) for local safety 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. 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). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. i. Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members only. 9. 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. 10. 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. 11. 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. A 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. 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. 12. 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. 13. 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. B. This amendment shall be effective on the 30th day of June 2001 BOARD OF ADMINISTRATION CITY COUNCIL PUBLIC EMPLOYEES' RETIREMENT SYSTEM CITY OF HUNTINGTON BEACH 2- 0,- BY BY KENNETH W. MARZiON, CHIEF PRESIDIN(316FFICER ACTUARIAL& EMPLOYER SERVICES DIVISION PUBLIC EMPLOYEES' RETIREMENT SYSTEM Wit ess Date Attest: Clerk AMENDMENT PERS-CON-702A(Rev.8196) 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 FINAL ACTION OF GOVERNING BODY hereby certify that the City Council of the (governing body) City of Huntington Beach _ (public agency) adopted on May 7 2001 , by an affirmative vote of a majority (date) of the members of said Governing Body, Ordinance (Ordinance or Resolution) No. 3497 approving the attached contractual agreement between the Governing Body of said Agency and the Board of Administration of the California Public Employees' Retirement System, a certified copy of said OrdInance (Ordinance or Resolution) in the form furnished by said Board of Administration being attached hereto. f Clerk/Secretary,/L.- ... Titl Date PERS-CON-5(Rev.1/96) 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 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 April 16, 2001 (date) Clerk/S.9efoM Title PERS-CON-12(rev. 1/96) -� c. Mgt r3, f, -,kV. W. osN�ss r Council/Agency Meeting Held: Deferred/Continued to: Approved U Conditionally Approved ❑Denied p�!Iv y C 's Signature Council Meeting Date: May 7. 2001 Department ID Number: AS 01-012 CITY OF HUNTINGTON BEACH REQUEST FOR COUNCIL ACTION SUBMITTED TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS = SUBMITTED BY: RAY SILVER, City Administratora3q-p �+ x � PREPARED BY: CLAY MARTIN, Director of Administrative Services 6- "``x to SUBJECT: Adoption of Second Reading of Ordinance No. 3497 to Amend f�C Aiw�� lath PERS to Provide Section 21362.2 (3% @ 50 Full Formula) Eeneefor -Fire Safety Plan Members Statement of issue,Funding Source,Recommended Action,Alternative Action(s),Analysis,Environmental StEs.AttAachment(s) Statement of Issue: At the April 16, 2001 meeting, the City Council approved the introduction of Ordinance No. 3497 to amend the contract with the Public Employees' Retirement System (PERS) to provide Section 21362.2 (3% @ 50 full formula) benefit for local fire safety members. The City Council may now adopt the ordinance to provide the benefit. Funding Source: The immediate and near term cost for this benefit is $192,200 per year paid for by drawing down on the City's "super-funded" status with PERS. Based on a PERS actuarial dated December 12, 2000, the City will not incur a cost for this benefit at least through the next fiscal year. Recommended Action: Adopt Ordinance No. 3497 to amend the PERS contract to provide Section 21362.2 (3% @ 50 Full Formula) benefit for local fire safety members. Alternative Action(s): Do not proceed with action to amend the benefits for local fire safety members contained in Section 21362.2 of the California Retirement Law. Analysis: At the April 16, 2001 meeting, the City Council adopted Resolution of Intent No. 2001-18 between the Board of Administration of the California Public Employees' Retirement System and the City Council and approved the introduction of Ordinance No. 3497. The current 2% @ 50 benefit provides fire with a retirement benefit equal to 2% of pay at age 50 for each year of service credit. This proposed amendment will increase the benefit to 3% @ 50. The current maximum benefit a retired employee may earn is 85% of that employee's final compensation. The City and the Huntington Beach Firefighters' Association agreed in the current contract to provide this improved benefit in .tune 2001. PERS has indicated that there is no immediate cost to the City to provide this benefit. As part of the City's agreement with the Huntington Beach Firefighters' Association, the association has agreed to share future costs of this amendment up to 2.25% (Attachment 4.) Since PERS law requires all local safety employees to receive the same retirement formula, Fire Management employees would also receive this benefit. r mEQUEST FOR COUNCIL AC'i JN MEETING DATE: May 7, 2001 DEPARTMENT ID NUMBER: AS 01-012 The PERS valuation for 3% @ 50 is based on a 9% employee contribution. SB400 was silent with regard to the employee contribution for the 3% @ 50 formula. S13528, recently vetoed, was an urgency bill to correct the employees' contribution rate to 9%. CaIPERS will continue to seek urgency legislation to correct this oversight. If the contract amendment is effective prior to the corrective legislation, the affected employees might have a "vested right" to receive benefits under the new formula without paying the 9% employee contribution. To avoid this result, the City Council approved "Certification of Member Contribution Rate" (Attachment 3) at their April 16, 2001 meeting. Although this amendment affects one safety group only, the rate increase will apply to the total safety payroll. In accordance with Government Code Section 7507, the future annual cost of the proposed contract amendment was made public at the City Council Meeting of April 16, 2001. These costs are as follows: 1. Change in the Present Value of Benefits $ 8,464,948 2. Change in the Unfunded Accrued Liability ($ 4,378,995) 3. Change in the Employer Rate 1.745% Attachment(s): City Clerk's Page Number No. Description 1. Resolution of Intent No. 2001-18 2. Ordinance No. 3497 3. Certification of Member Contribution Rate 4. Huntington Beach Fire Association Memorandum of Understanding RCA Author: William H. Osness RCA PERS 3%.@ 50 Second Reading -2- 4/25/01 4:10 PM V V ATTACHMENT # 1 RESOLUTION NO. 02C01 /L r RESOLUTION OF INTENTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON BEACH TO APPROVE AN AMENDMENT TO CONTRACT BETWEEN THE BOARD OF ADMINISTRATION OF THE CALIFORNIA PUBLIC EMPLOYEES'RETIREMENT SYSTEM AND THE CITY COUNCIL OF THE 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 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 The following is a statement of the proposed change: To provide Section 21362.2 (3%@ 50 FuIl formula) for local fire members only. NOW,THEREFORE,BE IT RESOLVED that the City Council of the City of Huntington Beach does hereby give notice of intention to approve an amendment to the contract between said City and the Board of Administration of the Public Employees'Retirement System, a copy of said amendment being attached hereto,as an"Exhibit A"and by this reference made a part hereof. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the day of _ ,2001. Mayor ATTEST: APPROVED AS TO FO . &r,.y City Clerk City Attorney 10( �1 REVIEWED AND APPROVED: LYITIA AP VED: Gay Administrator Director of drninistrative Services � 1 5F-2001 Restitutions:Amend PERS contract RiS 2001.0246 _- V v ATTACHMENT #2 R�7r;, to-16—ot ORDINANCE NO. 3497 AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH AUTHORIZING AN AMENDMENT TO THE CONTRACT BETWEEN THE CITY COUNCIL OF THE CITY OF HUN'TINGTON BEACH AND THE BOARD OF ADMINISTRATION OF THE CALIFORNIA PUBLIC EMPLOYEES'RETIREMENT SYSTEM The City Council of the City of Huntington Beach does ordain as follows: Section 1. That an amendment to the contract between the City Council of the City of Huntington Beach and the Board of Administration, California Public Employees'Retirement System is hereby authorized, a copy of said amendm--.nt being attached hereto,marked Exhibit A,and by such reference made a part hereof as though herein set out in full. Section 2. The Mayor of the City Council is hereby authorized, empowered, and directed to execute said amendment for and on behalf ofsaid Agency. Section 3. This ordinance shall take effect thirty days after its adoption. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 7 th day of_ May ,2MI. Mayor ATTEST: APPROVED AS TO FORM: City Clerk 07-0"1 � it torney REVIENVED AND APPROVED: INITIATED AND APP VED: City Adm' strator Director Administrative Services 5F-2001 Ord:PERS 4-10-0I Ord. No. 3497 EXHIBIT A SF-2001 Ord:PERS 4-10-01 Ord No. 3497 A,. CaLPERS EXHIBIT California Public Employees' Retirement System AMENDMENT TO CONTRACT . Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, March 18, 1988, November 4, 1999 and April 20, 2000 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said contract as executed effective April 20, 2000, and hereby replaced by the following paragraphs numbered 1 through 13 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. "Nominal retirement age' shall mean age 55 for local miscellaneous members and age 50 for local safety members. PLEASE DO NOT SIGN "EYLIIBIT ONLY" ord. Wa. 3497 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. 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); I. 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. b. Ocean Beach Lifeguards (included as local safety members); C. Employees other than local sasety 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 21354 of said Retirement Law (2% at age 55 Full). 6. The percentage of final compensation to be provided for each year of credited prior and current service as a local fire member shall be determined in accordance with Section 21362.2 of said Retirement Law (3% at age 50 Full). The required member contribution rate is 9% of reportable compensation. 7. The percentage of final compensation to be provided for each year of credited prior and current service as a local police member and ocean beach lifeguard shall be determined in accordance with Section 21362 of said Retirement Law. (2% at age 50 Full). EASE 00 NOT SIGN "EXHIRIT ONLY Ord. No. 3491 8. Public Agency elected and elects to be subject to the following optional provisions: a. Section 21571 (Basic Level of 1959 Survivor Benefits) for local safety 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. 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). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. i. Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members only. 9. Public Agency, in accordance with Government Code Section 20790, ceased to be an "employee' 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 Secticn 20834, and accumulated contributions thereafter shall be held by the Board as provided in Government Code Section 20834. 10. 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. 11. 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 cf Public Agency and its employees shall be pooled in a single account, based on term insurance rates, for survivors of all local miscellaneous members. Ord No. 3497 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. 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. 12. 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. 13. 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 cf errors in contributions required of any employee may be made by direct payments between the employee and the Board. B. This amendment shall be effectiv� the day of �+ BOARD OF ADMINISTRATION CITY COUNCIL PUBLIC EMPLOYEES' RETIREM SYSTEM CITY.OF HUNTINGTON B%�'{� 14� BY �� BY KENNETH W. MARZION&UCHIEF PRESIDING I R ACTUARIAL & EMPL SERVICES DIVISION E PUBLIC EMPLOYEVEITIREMENT SYSTEM �QQ fitness Date Q� Attest: Clerk AMENCMENT PERS-CON-702A(Rev.8%95) Ord. No.3497 STATE OF CALIFORNIA ) COUNTY OF OR LNGE ) 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 ordinance was read to said City Council at a rem meeting thereof held on the 16th day of April, 2001, and was again read to said City Council at a regular meeting thereof held on the 71h day of Aiav, 2001, and was passed and adopted by the affirmative vote of at least a majority of all the members of said City Council. AYES: Green, Boardman, Cook,Julien Houchen, Garofalo, Dettloff,Bauer NOES: None ABSENT: None ABSTAIN: None L Connie Brockway CITY CLERK of the City of Huntington Beach and ex-ofTcio Clerk of the City Council do hereby certify that a synopsis of this ordinance hu been published in the Indeprndrnt on 2001 In accordance with the City Charier of said City City Clerk and ex-off icio Clerk Connie Brock ;•ay.0h,Clerk of the City Council of the City Deatttv Citv Clerk of Huntington Beach, California g1ord ina Wordbkpg2001.doc � v ATTACHMENT #3 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 MEMBER CO'9MUCION RATE We hereby certify that the City of Huntington Beach and its fire employees understand and agree that the required member contribution rate for members subject to Section 21362.2 (3%@ 50 Full formula)is 9%of reportable compensation. Pam Julien Houchen Mayor City of Huntington Beach Attest: Connie Brockway City Clerk Date • President Huntington Beach Firelighters Association { SF 2401 Nlisa Cem orhtember Contntution Rate V V ATTACHMENT #4 FIRE MOU October 1, 2,� through September 30, 2003 � �°:.n�o.7000.l�a the survivor option for all employees as established by the California Public ( l Employees' Retirement System, Section 21382 of the California Government Code. b. Effective on or before .Dine 30, 2001, the City shall amend its contract with' - PERS to implement the "3% at age 50" retirement formula set forth in California Government Code Section 21362.2 for all safety employees represented by the Association. At the present time, based upon actuarial studies conducted by PERS, the City is not required to make any retirement contributions with respect to employees represented by the Association. If, s' at any time after the implementation of the 3% at age 50 formula the City is ' required to make retirement contributions with respect to employees !} represented by the Association, the amount with respect to which each r employee is reimbursed pursuant to Article IX.B.'I shall be reduced by a percentage equal to one-half of the percentage of compensation earnable the City is required to pay in retirement contributions to PERS, not to exceed i 2.25%. For example, if the City is required to contribute an amount equal to 2% of each employee's "compensation earnable," the amount of the . � reimbursement set forth in Article IX.B.9 shall be reduced from 9% of the employee's compensation earnable to 8% of the employee's compensation earnable. If, on the other hand, the City is required to contribute an amount equal to 8% of each employee's "compensation eamabie," the amount of I • the reimbursement set forth in Article 1X.B.1 shall be reduced to 6.75% of 1 the employee's compensation earnable. c. The City shall contract with PERS to have retirement benefits calculated based upon the employee's highest one year's compensation, pursuant to the provisions of Section 20024.2 (highest single year). ' d. The obligations of the City and the retirement rights of employees as 9 tY 9 provided in this Article shall survive the term of this MOU. 2. Self-Funded Supplemental Retirement Benefit: a. In the event a member elects Option #2 (Government Code Section 21333) , or Option #3 (Government Code Section 21334) of the Public Employees' Retirement Law, the City shall pay the difference between such elected option and the unmodified allowance which the member viould have received for hisdher life alone. This payment shall be made only to the member, shall be payable by the City during the life of the member, and j upon that member's death, the City's obligation shall cease. The method of funding this benefit shall be the sole discretion of the City. This benefit is ��, vested for employees covered by this MOU. (Note: The options provide i (,e q - I 4236.01 As- 11113100 5.14 PM RCA'ROUTING § HEET INITIATING DEPARTMENT: Administrative Services SUBJECT: Adoption of Second Reading of Ordinance No.3497 to Amend the Contract wits PERS to Provide Section 21362.2 (3% Q 50 Full Formula)Benefit for Local Fire Safety Plan Members COUNCIL MEETING DATE: May 7, 2001 RCA ATTACHMENTS STATUS Ordinance w/exhibits & legislative draft if applicable) Attached Resolution (w/exhibits & legislative draft if applicable) Attached Tract Map, Location Map and/or other Exhibits Not Applicable Contract/Agreement (w/exhibits if applicable) (Sign e d in full by the City Attome Not Applicable Subleases, Third Party Agreements, etc. (Approved as to form by City Attome Not Applicable Certificates of Insurance (Approved by the City Attome Not Applicable Financial Impact Statement Unbud et, over$5,000 Not Applicable Bonds If applicable) Not Applicable Staff Report If applicable) Not Applicable Commission, Board or Committee Report if applicable) Not Applicable Findin s/Conditions for Approval and/or Denial Not Applicable EXPLANATION FOR MISSING ATTACHMENTS REVIEVVED RETURNED FORWARDED Administrative Staff Ya Assistant City Administrator Initial City Administrator Initial City Clerk r�rF/h EXPLANATION FOR RETURN OF ITEM: • RCA Author: William H.Osness RCAI_kO� UTING HEET INITIATING DEPARTMENT: Administrative Services SUBJECT: Adopt Resolution of intent No. and Introduce Ordinance No. to Amend the Contract with PERS to Provide Section 21362.2(3%a 50 Full Formula) Benefit for Local Fire Safety Plan Members COUNCIL MEETING DATE: Aril 16, 2001 RCA ATTACHMENTS STATUS Ordinance (w/exhibits & legislative draft if applicable) Attached Resolution (w/exhibits & legislative draft if applicable) Not Applicable Tract Map, Location Map and/or other Exhibits Not Applicable Contract/Agreement (wlexhibits if applicable) (Signed in full by the a Attome Not Applicable Subleases, Third Party Agreements, etc. (Approved as to form by Cit Attome Not Applicable Certificates of Insurance (Approved Oy the a Attome Not Applicable Financial Impact Statement Unbud et, over$5,000) Not Applicable Bonds If a licable Not Applicable Staff Report If applicable) Not Applicable Commission, Board or Committee Report If applicable) Not Applicable Find in s/Conditions for Approval and/or Denial Not A licable EXPLANATION FOR MISSING ATTACHMENTS REVIEWED RETURNED FORWARDED Administrative Staff IL. 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M R I, �._ ._-. _... ...�,,,,. :_ . w .. a a » , w \ MXIIN A v 5-1" Council/Agency Meeting Held: Deferred/Continued to: Approved 13 Conditionally Approved O Denied �--A- WCIT Signature Council Meeting Date: April 16, 2001 Department ID Number: AS 01-009 CITY OF HUNTINGTON BEACH REQUEST FOR COUNCIL ACTION = SUBMITTED TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS x SUBMITTED BY: RAY SILVER, City Administratorco PREPARED BY: CLAY MARTIN, Director of Administrative Services SUBJECT: Adopt Resolution of Intent No. and introduce Ordinance No.��. Amend the Contract with PERS to Provide Section 21362.2 (3% @ 50 Full Wrmt1a) Benefit for Local Fire Safety Plan Members S. NA. �Oo/--/g' ,t ( /I/o.z? -y Statement of Issue, Funding Source, Recommended Action, Alternative Action(s), Analysis, Environmental Status, Attachment(s) Statement of Issue: Should the City amend the contract with the Public Employees' Retirement System (PERS) to provide Section 21362.2 (3% @ 50 full formula) benefit for local fire safety members? ' Fundin Source: The immediate and near-term cost for this benefit is $192,200 per year paid for by drawing down on the City's "super-funded" status with PERS. Based on a PERS actuarial dated December 12, 2000, the City will not incur a cost for this benefit at least through the next fiscal year. Recommended Action: 1. Adopt Resolution of Intent No. �8between the Board of Administration of the California Public Employees' Retirement System and the City Council of the City of Huntington Beach providing notice that on May 7, 2001 the City Council will consider adoption of Ordinance No.3 Yf-7. 2. Introduce Ordinance No.3Vf to amend the PERS contract to provide Section 21362.2 (3% @ 50 Full Formula) benefit for local fire members. 3. Authorize the Mayor to sign and the City Clerk to attest to the Certification of Member Contribution Rate. 4. Authorize the City Clerk to attest to the Certification of Compliance with Government Code Section 7507. r.cQUEST FOR COUNCIL AC, _JN MEETING DATE: April 16, 2001 DEPARTMENT ID NUMBER: AS 01-009 Alternative Action(s): Do not proceed with action to amend the benefits for local fire members contained in Section 21362.2 of the California Retirement Law. Analysis: The current 2% @ 50 benefit provides fire with a retirement benefit equal to 2% of pay at age 50 for each year of service credit. This proposed amendment will increase the benefit to 3% @ 50. The current maximum benefit a retired employee may earn is 85% of that employee's final compensation. The City and the Huntington Beach Firefighters' Association agreed in the current contract to provide this improved benefit in June 2001. PERS has indicated that there is no immediate cost to the City to provide this benefit. As part of the City's agreement with the Huntington Beach Firefighters' Association, the association has agreed to share future costs of this amendment up to 2.25% (Attachment 5.) Since PERS law requires all local safety employees to receive the same retirement formula, Fire Management employees would also receive this benefit. The PERS valuation for 3% @ 50 is based on a 9% employee contribution. SB400 was silent with regard to the employee contribution for the 3% @ 50 formula. SB528, recently vetoed, was an urgency bill to correct the employees' contribution rate to 9%. CalPERS will continue to seek urgency legislation to correct this oversight. If the contract amendment is effective prior to the corrective legislation, the affected employees might have a "vested right" to receive benefits under the new formula without paying the 9% employee contribution. To avoid this result, PERS recommends that the City approve "Certification of Member Contribution Rate" (Attachment 3.) Although this amendment affects one safety group only, the rate increase will apply to the total safety payroll. Government Code Section 7507 requires that the future annual costs of the proposed contract amendment be made public at a City Council Meeting at least two weeks prior to the adoption of the final ordinance. These costs are as follows: 1. Change in the Present Value of Benefits $ 8,464,948 2. Change in the Unfunded Accrued Liability $ 4,378,995 3. Change in the Employer Rate 1.745% Attachment(s): City Clerk's Page Number No. Description 1. Resolution of Intent Wo , �;? ao!- t9 2. Ordinance to Alo 23,-7 3. Certification of Member Contribution Rate 4. Certification of Compliance with Government Code Section 7507 5. Huntington Beach Fire Association Memorandum of Understanding RCA Author: William H. Osness V � ATTACHMENT # 1 RESOLUTION NO. 2001-18 RESOLUTION OF INTENTION OF THE CITY COUNCIL OF THE CITY OF HUNTNGTON BEACH TO APPROVE AN AMENDMENT TO CONTRACT BETWEEN THE BOARD OF ADMINISTRATION OF THE CALIFORNIA PUBLIC EMPLOYEES'RETIREMENT SYSTEM AND THE CITY COUNCIL OF THE 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 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 The following is a statement of the proposed change: To provide Section 21362.2 (34/0 @ 50 Full formula) for local fire members only. NOW,THEREFORE,BE IT RESOLVED the,the City Council of the City of Huntington Beach does hereby give notice of intention to approve an amendment to the contract between said City and the Board of Administration of the Public Employees' Retirement System, a copy of said amendment being attached hereto, as an "Exhibit A"and by this reference made a part hereof. PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a regular meeting thereof held on the 16th day of April ,2001. N 4 . Mayor ATTEST: APPROVED AS TO FO City Clerk d�f��$ �f AW-/�-a� City Attorney Sr%/ll��v� REVIEWED AND APPROVED: L\ITIAT AP VED: � Administrator Director of dministrative Services SF-200I Rcsolutions:Amcnd PERS Contract RlS 2001-0246 Res. No. 2001-18 Res. No. 2001-18 1..J CaIPERS EXHIBIT California Public Employees' Retirement System AMENDMENT ' TC CONTRACT Between the Board of Administration California Public Employees' Retirement System and the City Council City of Huntington Beach 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, March 18, 1988, November 4, 1999 and April 20, 2000 which provides for participation of Public Agency ;n said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 12 are hereby stricken from said contract as executed effective April 20, 2000, and hereby replaced by the following paragraphs numbered 1 through 13 Lnclusive: 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 55 for local miscellaneous members and age 50 for local safety members. . PLEASE DO NOT SIGN "EXHIBIT ONLY" Res. No. 2001-18 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. 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); 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 PublicAgercy prior to such amendment. b. Ocean Beach Lifeguards (included as local safety members); C. 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 21354 of said Retirement Law (2% at age 55 Full). 6. The percentage of final compensation to,be provided for each year of credited prior and current service as a local fire member shall be determined in accordance with Section 21362.2 of said Retirement Law (3% at age 50 Full). The required member contribution rate is 9% of reportable compensation. 7. The percentage of final compensation to be provided for each year of credited prior and current service as a local police member and ocean beach lifeguard shall be determined in accordance with Section 21362 of said Retirement Law- (2% at age 50 Full). V IASE DO NOT SIGN "EXHIBIT ONLY„ Res. No. 2001-18 8. Public Agency elected and elects to be subject to the following optional provisions; a. Section 21571 (Basic Level of 1959 Survivor Benefits) for local safety 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. 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). h. Section 21037 (Cancellation of Payment for Optional Service Credit Upon Retirement for Industrial Disability) for local safety members only. i. Section 21573 (Third Level of 1959 Survivor Benefits) for local miscellaneous members only. 9. 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 therea`ter shall be held by the Board as provided in Government Code Section 20834. 10. 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. 11. 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. Res. No. 2001-18 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. 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. 12. 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. 13. 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. . y B. This amendment shall be effectivethe , day of �. BOARD OF ADMINISTRATION CITY COUNCIL 0��.• PUBLIC EMPLOYEES'-RETIREM EO SYSTEM CITY OF HUNTINGTON BEA\�i� BY C?� BY KENNETH W. MARZION&ORIEF PRESIDING I R ACTUARIAL & EMPL SERVICES DIVISION E PUBLIC EMPLOYE �MITIREMENT SYSTEM �O �QSO fitness Date Qom• Attest: Clerk AMENDMENT PERS-CON-702A(Rev.M96) Res. No. 2001-18 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 16th day of April, 2001 by the following vote: AYES: Green, Boardman, Cook, Julien Houchen, Garofalo, Dettloff, Bauer NOES: None ABSENT: None ABSTAIN: None City Clerk and ex-officio C erk of the City Council of the City of Huntington Beach, California hPOWTd p� hM 2U ATTACHMENT #2 ATTACHMENT #3 F a CALWORNIA 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 MEMBER CONTRIBUTION RATE We hereby certify that the City of Huntington Beach and its lire employees understand and agree that the required member contribution rate for members subject to Section 21362.2 (3% @ 50 Full formula) is 9%of reportable compensation. �r1 Pam du n Houchen Mayor City of Huntington Beach Attest: Connie Brockway City Clerk Dai President Huntington Beach Firefighters Association 5F 2001 Mist:Cert.or Member Contribut;on Rite v v ATTACHMENT #4 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 COMPLIANCE WITH GOVERNMENT CODE SECTION 7507 I hereby certify that in accordance with Section 7507 of the Government Code the future annual costs as determined by the System Actuary and/or the increase in retirement benefit(s)have been made public at a public meeting of the City Council of the City of Huntington Beach on April 16,2001 which is at Ieast two weeks prior to the adoption of the Ordinance entitled:An Ordinance of the City of Huntington Beach Authorizing an Amendment to the Contract Between the City Council of the City of Huntington Beach and the Board of Administration of the California Public Employees' Retirement System. Connie Brockway City Clerk City of Huntington Beach Date A0 moo/ SF2001 Ord:PERS Cent of Compliance v t, ATTACHMENT #5 FIRE MOU Ras.No.2000.113 October ,%aO0 through September 30, 2003'�.) the survivor option for all employees as established by the California Public Employees' Retirement System, Section 21382 of the California Government Code. b. Effective on or before June 30, 2001, the City shall amend its contract with PERS to implement the "3% at age 50" retirement formula set forth in California Government Code Section 21362.2 for all safety employees represented by the Association. At the present time, based upon actuarial studies conducted by PERS, the City is not required to make any retirement contributions with respect to employees represented by the Association. If, # ' at any time after the implementation of the 3% at age 50 formula the City is required to make retirement contributions with respect to employees represented by the Association, the amount with respect to which each i employee is reimbursed pursuant to Article IX.B.1 shall be reduced by a percentage equal to one-half of the percentage of compensation earnable the City is required to pay in retirement contributions to PERS, not to exceed 2.25%. For example, if the City is required to contribute an amount equal to 2% of each employee's "compensation earnable,' the amount of the l reimbursement set forth in Article IX.B.1 shall be reduced from 9% of the employee's compensation earnable to E% of the employee's compensation i earnable. If, on the other hand, the City is required to contribute an amount equal to 8% of each employee's "compensation earnable," the amount of the reimbursement set forth in Article IX.B.1 shall be reduced to 6.75% of the employee's compensation earnable. c. The City shall contract with PERS to have retirement benefits calculated based upon the employee's highest one years compensation, pursuant to the provisions of Section 20024.2 (highest single year). d. The obligations of the City and the retirement rights of employees as provided in this Article shall survive the term of this MOU. 2. Self-Funded Supplemental Retirement Benefit: a. In the event a member elects Option #2 (Government Code Section 21333) , or Option #3 (Government Code Section 21334) of the Public Employees' Retirement Law, the City shall pay the difference between such elected option and the unmodified allowance which the member would have received for his/her life alone. This payment shall be made only to the member, shall be payable by the City during the life of the member, and upon that member's death, the City's obligation shall cease. The method of funding this benefit shall be the sole discretion of the City. This benefit is vested for employees covered by this MOU. (Note: The options provide 033286.01 .18- 11/13100 5:14 PM CALIFORNIA PUBLIC E%!PLOYEES' RETIRENIENT SYSTEM Actuarial & Employer Se ss Division Public Agency Contract Vices P.O. Box 942709 Sacramento, CA 94229-2709 T (916) 326-3420 FAX(916) 326-3005 ANTICIPATED SCHEDULE OF AGENCY ACTIONS Crr r/f The City of Huntington Beach, #0097 hereby requests the documents necessary to amend its contract to include the benefits as described below. ' Section 21362.2 (32 @ 50 Full Fortala)••F'ire Safety only . nn Imo. Enter dates: �l�} 1_ 4-3-01 THE DATE YOUR AGENCY NEEDS THE RESOLUTION OF INTENTION FROM THIS OFFICE TO INCLUDE IN AGENDA FOR YOUR GOVERNING BODY. This date must be at least four weeks from the date this form is received in the Public Agency Contract Services office. 2. 4-16-01 ADOPTION OF RESOLUTION OF INTENTION. The first reading of the Ordinance may be held on the same day the Resolution of Intention is adopted. 3. EMPLOYEE ELECTION. (Necessary for options which affect the employees'rate bf contribution.) 4. 'S 0-01 ADOPTION OF FINAL ORDINANCE. This date cannot be earlier than 20 days after - v {adoption of the Resolution of Intention (date 92). 5: -19-41 EFFECTIVE DATE OF ORDINANCE. Usually 30 days following the date of adoption (date#4), unless an Urgency Ordinance is adopted waiving the 30-day period. 6. ' 6-30-01 EFFECTIVE DATE OF CalPERS AMENDMENT TO CONTRACT. No change in employee or employer contribution rates-the effective date can be the clay following the effective date of the Ordinance (date 45). Change in employee or employer contribution rates-the effective date cannot be earlier than the first day of a payroll period following the effective date of the Ordinance (date#5). BY William H. Osness TITLE Human Resource Officer Date 3-5-01 TELEPHONE (714) 536-5586 THIS OFFICE WILL PREPARE ALL DOCUMENTS NECESSARY TO AMEND YOUR CONTRACT. -IF YOUR AGENCY ATTEMPTS TO EXPEDITE THE AMENDMENT PROCESS BY PROCEEDING WITHOUT THE DOCUMENTS PROVIDED BY THIS OFFICE, LEGAL REVIEW MAY BE REQUIRED WHICH COULD DELAY THE ANTICIPATED EFFECTIVE DATE OF THE AMENDMENT. (Ordinance) PERS-CON-8(Rev.9198)