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HomeMy WebLinkAboutResolution 2006-52 Employee Pension Plan RESOLUTION NUMBER 2006-52 A RESOLUTION OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA PROVIDING FOR A STUDY METHODOLOGY FOR THE CITY COMMISSION TO DETERMINE THE FEASIBILITY AND DESIRABILITY OF APPROVING CHANGES TO THE CITY'S CURRENT UNIFIED CITYWIDE DEFINED BENEFIT PENSION PLAN. WHEREAS, On November 10, 2003 the City Commission adopted a unified citywide Defined Benefit Pension Plan for its employees; and WHEREAS, Members of the current Pension Board, and the City Commission desire to explore the feasibility and desirability of making changes to the current plan; and WHEREAS, The City Commission desires to establish a study methodology to provide for an orderly and detailed analysis of information required to provide the City Commission with sufficient information to make an informed and intelligent decision regarding the feasibility and desirability of making changes to the current unified citywide Defined Benefit Pension Plan. NOW, THEREFORE, BE IT RESOLVED THAT THE CITY COMMISSION OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, adopts the study methodology provided herein for the purpose of performing its study of potential changes to the City's current unified citywide Defined Benefit Pension Plan. Section I: Purpose The purpose of this study methodology is to develop the information needed for the City Commission to make an informed and intelligent decision regarding the feasibility and desirability of making changes to the City's unified citywide Defined Benefit Pension Plan. Section II: Task Phase A Orientation - September 27. 2006 Goal: The goal of this phase of the study is to overview the evolution of the City's Defined Benefit Plan, the current provisions of the City Plan, and to review other optional retirement plans that are available to the City. Expectation: It is expected that the participants will become knowledgeable enough of the various retirement plans available to the City, and to be able at a conceptual level to compare the City's current plan with other alternative retirement plans. Resolution 2006-52 Page 1 of 5 Outline: 1. Review of the City's Current Defined Benefit Plan. 2. Review of other Retirement Plan Options. a. Types of Plans i. Defined Contribution Plans ii. Defined Benefit Plans lll. Hybrid Plans b. Types of Defined Benefit Plans i. Citywide Plans ii. General Governmental Plans c. Local Law Plans 1. Unified Police and Fire Plans 11. Police Only Plans 111. Fire Only Plans d. Chapter Plans i. Unified Police and Fire Plans ii. Police Only Plans 111. Fire Only Plans Decision: Policy makers will decide if they desire to go to Phase B, and which plan alternatives are to be studied in Phase B, or to maintain the status quo. Cost: It is estimated that Phase A will cost between $5,000 and $10,000 Phase B. Preliminary Feasibility and Desirability Studv- November 8. 2006 Goal: The goal of this phase is to prepare and review a preliminary report of the feasibility and desirability of implementing alternative plans the Commission may choose to explore. Expectation: It is expected that policy makers will have sufficient information to determine if they desire to go to Phase C. Resolution 2006-52 Page 2 of 5 Outline: 1. Feasibility: a. Legal Analysis b. Economic Analysis (Cost of current and alternative plans) i. Plan Design ii. Plan Assumptions 111. Benefits IV. Funding Goals v. Participation Rates 2. Desirability Policy Analysis Decision: It is anticipated that the Commission will have sufficient information available to determine if they desire to go to Phase C, or to maintain the status quo. Cost: It is estimated that Phase B will cost between $10,000 and $15,000. Phase C. Detailed Feasibility and Desirability Study - February 14.2007 Goal: The goal of this plan is to develop the final cost and plan documents that are needed for the Commission to decide if they desire to implement a plan option. Expectation: It is expected that City Commission and administrators will have sufficient policy, plan, and contractor documents in place to provide for an orderly transition to the chosen alternative. Outline: a. Final Legal Analysis b. Final Detailed Actuarial Studies and Cost. c. Final Policy Analysis. Decision: The City Commission will decide if they desire to implement an alternative plan option and go to Phase D, or to maintain the status quo. Cost: It is estimated that Phase C will cost between $10,000 and $15,000. Resolution 2006-52 Page 3 of 5 Phase D. Implementation - April 11. 2007 Goal: The goal of this phase is to implement the chosen alternative plan. Expectation: It is expected that implementation will be made in an orderly and timely manner. Outline: 1. Prepare and adopt final plan design and plan document by Ordinance. 2. Prepare and adopt final amendments to existing plan documents by Ordinance. 3. Appoint Board Members 4. Prepare and adopt amendments to existing contracts with servIce providers. 5. Select, prepare, and adopt contracts with new service providers. 6. Establish appropriate accounting entities and procedures. 7. File appropriate documents with the State Division of Retirement. Cost: It is estimated that Phase D will cost between $10,000 to $15,000, dependent upon the alternative plan design chosen, if any. PASSED AND ADOPTED THIS the 25th day of September, 2006 by the Commission of Winter Springs, Seminole County, Florida, duly assembled. John F. B ush, Mayor ATTEST: Andrea Lorenzo-Luaces, City Clerk Resolution 2006-52 Page 4 of 5