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CC - Item 9H - PERS Contract Amendment ResolutionROSEMEAD CITY COUNCIL STAFF REPORT TO: THE HONORABLE MAYOR AND CITY COUNCIL FROM: JEFF ALLRED, CITY MANAGER DATE: SEPTEMBER 28, 2010 SUBJECT: PERS CONTRACT AMENDEMENT RESOLUTION SUMMARY On June 22, 2010, the City Council approved a modified benefits package for employees, which includes pension reform measures. Based on direction given at that. meeting, staff has been coordinating with California Public Employees' Retirement System (CaIPERS) to finalize the implementation of the 2%@55 pension formula for miscellaneous employees who are hired after July 1, 2010. In order to finalize this process, the City Council must approve a Resolution of Intention (Attachment A) to amend the City's contract with CaIPERS and approve the first reading of Ordinance No. 904 requesting a contract amendment. At the October 12, 2010 City Council meeting, staff will prepare the final documentation that must be formally approved by the City Council to implement the amendment to the existing pension program. Staff Recommendation Staff recommends that the City Council approve the attached Resolution of Intention and the first reading of Ordinance No. 904 for the purpose of formalizing an amendment to the contract between the Board of Administration of the California Public Employees' Retirement System and the City Council of the City of Rosemead. FISCAL IMPACT The current employer contribution rate under the 2.7%@55 is 22.476% and the employee contribution rate is 8%. Under the 2%@55 formula, the employer contribution will be reduced to 8.984% and the employee contribution will be reduced to 7%. This modification will result in future cost savings. The cost savings will be realized over time as turnover occurs. However, there are some potential unintended consequences that could have negative effects on the City's operations in the long term. For example, the lower 2%@55 formula may place Rosemead in a less competitive position relative to other cities, which could make it difficult for the City to recruit and retain highly qualified staff members. This concern may be particularly problematic relative to department heads and executive management personnel. APPROVED FOR CITY COUNCIL AGENDA: ITEM NUMBER: q~A City Council Meeting September 28, 2010 Page 2 of 2 PUBLIC NOTICE PROCESS This item has been noticed through the regular agenda notification process and public notices have been published in the San Gabriel Valley Tribune as required. Submitted by: Su Tan Human Resources Manager Attachment: A - Resolution of Intent & Exhibit B - Ordinance No. 904 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 ROSEMEAD 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 20475 (Different Level of Benefits). Section 21354 (2% @ 55 Supplemental formula) is applicable to local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract. NOW, THEREFORE, BE IT RESOLVED that the governing body of the above agency does hereby give notice of intention to approve an amendment to the contract between said public agency and the Board of Administration of the Public Employees' Retirement System, a copy of said amendment being attached hereto, as an "Exhibit" and by this reference made a part hereof. Presiding Officer Title Date adopted and approved (Amendment) CON-302 (Rev. 4/96) RESOLUTION NO. 2010-65 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 ROSEMEAD 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 20475 (Different Level of Benefits). Section 21354 (2% @ 55 Supplemental formula) is applicable to local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract. 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 Title Date adopted and approved (Amendment) CON-302 (Rev. 4/96) Afk" 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 Rosemead 44001- 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 12, 1992, and witnessed September 8, 1992, and as amended effective April 9, 1993, July 27, 1998, November 5, 2007, and April 24, 2009 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 24, 2009, and hereby replaced by the following paragraphs numbered 1 through 14 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. PLEASE DO NOT SIGN "EXHIBIT ONLY" 2. Public Agency shall participate in the Public Employees' Retirement System from and after October 12, 1992 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. Public Agency agrees to indemnify, defend and hold harmless the California Public Employees' Retirement System (CaIPERS) and its trustees, agents and employees, the CaIPERS Board of Administration, and the California Public Employees' Retirement Fund from any claims, demands, actions, losses, liabilities, damages, judgments, expenses and costs, including but not limited to interest, penalties and attorneys fees that may arise as a result of any of the following: (a) Public Agency's election to provide retirement benefits, provisions or formulas under this Contract that are different than the retirement benefits, provisions or formulas provided under the Public Agency's prior non-CaIPERS retirement program. (b) Public Agency's election to amend this Contract to provide retirement benefits, provisions or formulas that are different than existing retirement benefits, provisions or formulas. (c) Public Agency's agreement with a third party other than CaIPERS to provide retirement benefits, provisions, or formulas that are different than the retirement benefits, provisions or formulas provided under this Contract and provided for under the California Public Employees' Retirement Law. (d) Public Agency's election to file for bankruptcy under Chapter 9 (commencing with section 901) of Title 11 of the United States Bankruptcy Code and/or Public Agency's election to reject this Contract with the CaIPERS Board of Administration pursuant to section 365, of Title 11, of the United States Bankruptcy Code or any similar provision of law. (e) Public Agency's election to assign this Contract without the prior written consent of the CaIPERS' Board of Administration. (f) The termination of this Contract either voluntarily by request of Public Agency or involuntarily pursuant to the Public Employees' Retirement Law. PLEASE GO f°¢ T SIGN "EXHIBIT ONLY" (g) Changes sponsored by Public Agency in existing retirement benefits, provisions or formulas made as a result of amendments, additions or deletions to California statute or to the California Constitution. 4., 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. Employees other than local safety members (herein referred to as local miscellaneous members). 5. 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. SAFETY EMPLOYEES; b. "PLANNING AND TRAFFIC COMMISSION"; AND C. ADMINISTRATIVE INTERNS HIRED ON OR AFTER APRIL 24, 2009 6. Assets heretofore accumulated with respect to members in the local retirement system have been transferred to the Public Employees' Retirement System and applied against the liability for prior service incurred thereunder. 7. The percentage of final compensation to be provided for each year of credited prior and current service as a local miscellaneous member in employment before and not on or after November 5, 2007 shall be determined in accordance with Section 21354 of said Retirement Law (2% at age 55 Supplemental to Federal Social Security). 8. The percentage of final compensation to be provided for each year of credited prior and current service as a local miscellaneous member in employment on or after November 5, 2007 and not entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract shall be determined in accordance with Section 21354.5 of said Retirement Law (2.7% at age 55 Supplemental to Federal Social Security). 9. The percentage of final compensation to be provided for each year of credited current service as a local miscellaneous member entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract shall be determined in accordance with Section 21354 of said Retirement Law (2% at age 55 Supplemental to Federal Social Security). LEASE DO i' 0 i SIGN "EXHISIT ONLY,; 1b. Public Agency elected and elects to be subject to the following optional provisions: a. Section 20938 (Limit Prior Service to Members Employed on Contract Date). b. Section 21536 (Local System Service Credit Included in Basic Death Benefit). C. Section 21031 (Public Service Credit for Limited Prior Service). d. Section 21024 (Military Service Credit as Public Service). e. Section 20042 (One-Year Final Compensation). f. Section 20475 (Different Level of Benefits). Section 21354 (2% @ 55 Supplemental formula) is applicable to local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract. 11. 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 of said Retirement System. 12. Public Agency shall also contribute to said Retirement System as follows: a. 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. b. 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. 13. 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. 14. 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 BOARD OF ADMINISTRATION PUBLIC EMPLOYEES' RETIREMENT SYSTEM BY LORI MCGARTLAN EMPLOYER SERVI PUBLIC EMPLOYE ENT SYSTEM Fyn. day of CITY COUNCIL CITY OF ROSEMEAD A~ BYF~P PRESIIZ NNG OFFICER vO Witness Date+F Attest: Clerk AMENDMENT ER# 1595 PERS-CON-702A ORDINANCE NO. 904 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ROSEMEAD, CALIFORNIA, FOR AN INTENTION OF AN AMENDMENT TO THE CONTRACT BETWEEN THE CITY COUNCIL OF THE CITY OF ROSEMEAD AND THE BOARD OF ADMINISTRATION OF THE CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM WHEREAS, an ordinance of the City Council of the City of Rosemead, California ("City Council") authorizing an amendment to the contract between the City Council of the City of Rosemead and the Board of Administration of the California Public Employees' Retirement System (CaIPERS); and WHEREAS, the Board of Administration of the California Public Employees' Retirement System approved the request to amend the contract between the City Council of the City of Rosemead and Ca1PERS with the proposed change: "To provide Section 20475 (Different Level of Benefits). Section 21354 (2% @55 Supplemental formula) is applicable to local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract."; and WHEREAS, the City Council of the City of Rosemead approved the Resolution of Intent (Resolution No 2010-65) to amend the contract with the Board of Administration of the California Public Employees' Retirement System on September 28, 2010; and NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ROSEMEAD, CALIFORNIA, DOES HEREBY ORDAIN AS FOLLOWS: Section 1. That an amendment to the contract between the City Council of the City of Rosemead and the Board of Administration, California Public Employees' Retirement System is hereby authorized, a copy of said amendment being attached hereto, marked Exhibit "A", and by such reference made a part of hereof as though herein set out in full. Section 2. The Mayor of the City of Rosemead is hereby authorized, empowered, and directed to execute said amendment for and on behalf of said agency. Section 3. The Ordinance shall take effect 30 days after the date of its adoption, and prior to the expiration of 15 days from the passage thereof shall be published at least once in the San Gabriel Valley Tribune, a newspaper of general circulation, published and circulated in the County of Los Angeles and thenceforth and thereafter the same shall be in full force and effect. PASSED AND ADOPTED this 12`h day of October, 2010, by the following vote: YES: NO: ABSTAIN: ABSENT: GARY TAYLOR, MAYOR ATTEST: GLORIA MOLLEDA, City Clerk APPROVE AS TO FORM: RACHEL RICHMAN, CITY ATTORNEY