HomeMy WebLinkAboutPension & Audit Committee February 19, 2019
PENSION & AUDIT COMMISSION CHAMBER
COMMITTEE February 19, 2019
PRESENT: Hons. Sean Frantom, Mayor Pro Tem; Janice Jackson, Administrator; Donna
Williams, Finance Director; Tim Schroer, Asst. Finance Director; Ben Hasan, Sammie Sias,
Brandon Garrett and Johnny Few, Commissioners; Nancy Morawski, Deputy Clerk of
Commission.
ABSENT: Hons. Hardie Davis, Jr., Mayor; Bill Fennoy, Finance Committee Chairman.
1. Presentation of December 31, 2018 investment reports for 1945 and 1949 Pension
Plans.
At this time Ms. Heather Zeigler of Morgan Stanley gave an overview of the investment
reports for the 1945 and 1949 Pension Plans.
Mr. Frantom: How many people are on the ’49 and how many are on the ’45 plan?
Ms. Zeigler: As of the January 18 data, on the ’49 plan there were 23 active, 205 retired
or disabled, 7 that were deferred vested and there’s a total of 235 participants and on the ’45 plan
you had 1 active, 21 retired or disabled, 0 deferred vested for a total of 22 participants.
Ms. Williams: I move that we receive this as information.
Mr. Frantom: Second.
Motion carries unanimously.
2. Approve Plan Amendment to 2008 GMEBS Pension Plan including post-certified
employees of the Coroner’s Office in the definition of public safety employees.
Approval by Commission at the February 12, 2019 Special Called Meeting authorized
GMA to draft the amendment to the plan document, which is an ordinance. GMA
has drafted the amendment, which should now be approved by the Pension
Committee and the Commission.
Ms. Williams: In our November meeting this item was brought to the Pension
Committee as a request. It flowed through the normal channels. The Commission approved the
possibility of adding this amendment so therefore it went back to GMEBS to craft the actual
amendment and this is what you see before you, the amendment that will make a change to the
Pension Plan to allow these members in the Coroner’s Office to be considered in the public safety
category.
Mr. Hasan: Ms. Jackson, I remember when I was discussing this with you and I think your
concern was about everybody being in the main post certified. Did we approve that with those
conditions to become a part of this process?
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Ms. Jackson: Yes. As I understand it and Ms. Williams, you correct me if I’m wrong, they
would have to be post-certified at the time that they enter the plan as well as when they leave in
order to qualify under this provision.
Mr. Hasan: I just wanted to make sure.
Mr. Frantom: Commissioner Sias.
Mr. Sias: To Ms. Jackson and Ms. Williams, this amendment after being voted by the
Pension Committee comes back to the Commission through the committee process, correct?
Ms. Williams: That’s correct. The pension plan is an ordinance and so it will have to go
through the normal process for a change to the ordinance in either one reading or you can do it and
waive the second reading.
Mr. Sias: Okay, thank you.
Mr. Frantom: Does it go through committee or does it go straight –
Ms. Williams: It goes straight to Commission.
Mr. Frantom: That’s what I thought. So it will be on the next Commission if it’s approved?
Ms. Williams: Yes, sir.
Mr. Sias: This is a committee, no problem with that. The question is did we have the draft
ordinance, has that been drafted?
Ms. Williams: Yes, it was emailed to the Clerk’s Office and I think she –
The Deputy Clerk: Lena emailed it to you all.
Mr. Frantom: Any other questions, colleagues, concerns about that?
Ms. Jackson: I move to approve the plan amendment to the 2018 plan to include post-
certified employees of the Coroner’s Office.
Ms. Williams: Second.
Motion carries unanimously.
3. Approve restatement of 2008 GMEBS Master Plan documents as restated with the
IRS and to maintain compliance with Section 18.02 of the Plan. These restatements
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are required periodically to maintain compliance. These actions are the responsibility
of the plan administrator, GMA, but require approval from the governing authority.
Mr. Frantom: Ms. Williams.
Ms. Williams: Yes. This item is fairly self-explanatory. It is a process that periodically
GMEBS initiates to maintain compliance of the plan with all Internal Service Revenue guidelines
and then it is brought in front of the governing body for its approval. Up until about two or three
years ago when GMEBS went through this process, individual governing bodies did not have to
do separate approvals but they have changed their process and I believe this is maybe the second
time that this type of item has come before us. Each governing body is now required to make their
individual approvals. It does not change the plan document at all. It just –
Mr. Frantom: What’s the impact?
Ms. Williams: -- it just maintains compliance with the IRS.
Mr. Frantom: Any questions from the colleagues? Can I get a motion?
Ms. Williams: Motion to approve.
Mr. Frantom: I’ll second. Got a motion and second. Please raise your hand if you agree.
Motion carries unanimously.
4. Receive as information the amount of COLA for the 1945 and 1949 Pension Plans,
according to the plan document in the amount published by the Bureau of Labor and
Statistics. The all items CPI-U for the South increased 1.5 percent for the 12 months ending
December 2018. This increase will be effective on March 1, 2019 benefit payments.
Mr. Frantom: Ms. Williams.
Ms. Williams: Yes, sir. At the end of December, 2018 the Bureau of Labor and
Statistics published the CPI index for the south region which is what the plan document mimics.
That amount of increase was 1.5% which would be the amount of COLA for these two plans and
it will be effective on the March 1 benefit payment. It’s in compliance with the plan documents.
Mr. Frantom: Commissioner Sias.
Mr. Sias: That is automatic, it’s my understanding that takes effect automatically without
any action from the governing body, correct?
Ms. Williams: Yes, sir. This is for information.
Mr. Frantom: Any other questions from the colleagues? Motion to receive as
information.
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Ms. Williams: So move.
Mr. Frantom: Second. Please raise your hand if you agree.
Motion carries unanimously.
Mr. Frantom: Before we close out where is the bid process? At the next pension are you
going to be coming back with a recommendation?
Ms. Williams: I’ll defer that to Mr. Schroer who has been involved in that.
Mr. Schroer: Good afternoon. The bids have been reviewed. The paperwork is in
Procurement being processed through so at the next pension meeting we’ll be making a
recommendation.
Mr. Frantom: Okay. Any other things my colleagues want to discuss or add?
Okay. This concludes the pension meeting.
ADJOURNMENT: There being no further businesss, the meeting was adjourned.
Nancy W. Morawski
Deputy Clerk of Commission
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