FMTF10-16-01BOARD OF TRUSTEES
Florida Municipal Trust Funtl Retirement Plan and Trust
For the Firefighters and Police Officers, City of Longwood
Commission Chambers, 175 W. Warren Avenue, Longwood, Florida
Special Meeting
Minutes
October 16, 2001
Present: Chair Clint Gioielll
Vice Chair John Panzella
Member Selma Eisen
Member Andrew McGarry
John J. Ora9o, City Administrator
Berlin D. Bosworth, Deputy City Gerk
Debby Reimers, Recording Secretary
Absent. Member George Hodges (excused)
i. Call to Ordar.
The Chair called a special meeting to order at 6'.19 p.m
2. John Drago, City Administrator, to discuss updat¢d Firefghters and
Police Officers Pension Plan.
Chair Gioielll introduced Mr. Drago, who was present to answer questions raised
at the last meeting as well as explain the Uptlafetl Plan.
Mr Drago began, saying the city was required by State Statute to do an actuarial
valuation every three years. The last one was pertormetl October t, 1998, and
ently being performed. The purpose of the actuarial evaluation was
to determine the worth of the Pension Plan relative to contributions. The Statute
also stated that what came out of the evaluation informed the city what it needed
to contribute to the Plan. This particular repod came back with the fntling that
the city tlitl not have to contribute any money to the Plan because the Plan was
ver funded. Prior to that, the city was contributing 12 percent and the employee
was contributng 1 percent_
Mr. Drago explained the only time the amount would change would be if the City
contemplating a Plan design change. This particular evaluation was
p etlicatetl on plan design, which Mr. Drago showed the board.
Minutes
Board of Trustees
Florida Municipal Trust Funtl Retirement Plan and Trust
for the FirefgMers and Police Officers, City of Longwood
October 16.. 2001
Page 2
Mr. Drago then presented some background as to what the Plan consisted of
when he frst came to Longwood and that the Firefighters' and Police Officers'
wanted certain Plan benefits enhanced. Specifically, they wanted the
benefit rate of 2 percent increased l0 3 percent. When reviewed, in view of how
much money was in the Plan, he thought some additional benefits could also be
included to enhance the Plan. An actuarial evaluation supported this belief. The
City was able to give the Firefighters' and Police Officers' more than requested.
Antl, when the acWary ran the numbers, with the Increased benefits, the results
indicated that the City would still not need to contribute to the Plan.
Mr. Drago said he took into consideration that the amount of money collected,
along with forfeitures by Firefighters and Police Officers who terminated their
employment with the city, would result in a surplus. The worse case would be
that overa 9-year period or 12-year period, the contributions would go back to 12
percent. because all surpluses would have been evenly divided in the Plan to
er all benefits. The purpose of this Plan was to always have the benefits, and
the Funtl money, equal itself, as the benefits were defined.
Mr. Drago continued. explaining that an evaluation was perfofinetl every three
years, which made the determination as to what the City would need to
onMbute. Except, it the City wanted to change a benefit, another evaluation
would then have to be pertormetl in order to understand the cost impacts.
Mr. Drago distributed a spreadsheet, Exhibit A, attached hereto Exhibit A, as
though fully contained herein, and explained that each member of the Plan was
going to gef 3 percent for every service year for the best 5 of their last 10 years.
The actuarial spreadsheet gave a good idea of what a Firefighter or Police
Office could expect to receive. It did not make a difference whether the plan
ember contributed $1 or $100,000,000; they knew when they retired what the
defned benefit package would be. Employees receive a statement of then
benefits 5 years pdor to reaching normal retirement as stated in the Plan.
After discussion among board members, Mr. Drago tlefnetl the eoartl's
objectives as three duties: (1) it determined disability; (2) it approved pension
benefits; (3) It was responsible for the inveshnent of the fund, which is currently
under [he direction of the Florida League of Cities.
Minutes
Board ¢i Tmstees
Fiodtla Municipal Trust Fund Retirement Plan and Tmsl
for the Firefighters and Police Officers, Gity of Longwood
October 16, 2001
Page 3
Mr. Drago was looking to make a change to the current Plan. He wanted to
change the number of yea setl to calculate a Firefghter's and Police Officer's
pension from best of 5 yearsuto best of 3, which should boost what was to be
receivetl when retired.
Member Mc6any thanketl Mr. Drago for attentlingthe meeting and answering
his questions.
3. Adjournm¢nt.
The meeting adjournetl at 6:55 p.m.
"~`c~
Clint Gioielli, Chair
Attest:
~_.-'c-~~ ~2.. _.'1.
Debby Reimers.. Recording Secretary