Resolution No. 77851 RESOLUTION NO. 7785
2
3 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
VERNON DECLARING ITS INTENTION TO APPROVE AN
4 AMENDMENT TO THE CONTRACT BETWEEN THE BOARD OF
ADMINISTRATION OF THE CALIFORNIA PUBLIC EMPLOYEES'
5 RETIREMENT SYSTEM AND THE CITY COUNCIL OF THE CITY
6 OF VERNON
7 WHEREAS, the Public Employees' Retirement Law permits the
8 participation of public agencies and their employees in the Public
9 Employees' Retirement System ("PERS") by the execution of a contract,
10 and sets forth the procedure by which said public agencies may elect to
11 subject themselves and their employees to amendments to said Law; and
12 WHEREAS, the Board of Administration of the PERS and the
13 City of Vernon entered into a contract dated October 23, 1948,
14 effective November 1, 1948, which provides for participation.of the
15 City of Vernon and its employees in the PERS, and have made amendments
16 to said contract effective April 1, 1956, October 1, 1960, July 1,
17 1966, October 1, 1972, May 1, 1974, November 1, 1975, December 1,
18 1976, March 1, 1979, July 6, 1986, October 17, 1986, September 7,
19 1990, January 19, 1991, September 21, 1991, December 24, 1993, October
20 30, 1994 and July 17, 1997; and
21 WHEREAS, one of the steps in the procedures to amend this
22 contract is the adoption by the governing body of the public agency of
23 a resolution giving notice of its intention to approve an amendment to
24 said contract, which resolution shall contain a summary of the change
25 proposed in said contract; and
26 WHEREAS, the following is a statement of the proposed change:
27 To provide Section 21362.2 (3% @ 50 Full formula)
28 for local safety members.
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NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF VERNON AS FOLLOWS:
SECTION 1: The City Council of the City of Vernon does
hereby give notice of intention to approve an amendment to the
contract between the City Council 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.
SECTION 2: The City Council of the City of Vernon hereby
directs the City Clerk, or his designee, to send a certified copy of
this resolution.together with a completed "Certification of Governing
Body's Action" to:
Barbara Patterson
Employer Representative
Public Agency Contract Services
CalPers Actuarial & Employer Services Division
P.O. Box 942709
Sacramento, CA 94229-2709
SECTION 3: The City Clerk of the City of Vernon shall
certify to the passage of this resolution, and thereupon and
thereafter the same shall be in full force and effect.
APPROVED AND ADOPTED this 20th day of June, 2001.
ATTEST:
BRUCE V. MALKENHORST, City Clerk
LEONIS C. MAL URG, Ma or
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STATE OF CALIFORNIA )
ss
COUNTY OF LOS ANGELES )
I, BRUCE V. MALKENHORST, City Clerk of the City of Vernon, do
hereby certify that the foregoing Resolution, being Resolution No.
7785, was duly adopted by the City Council of the City of Vernon at a
regular meeting of the City Council duly held on Wednesday, June 20,
2001, and thereafter was duly signed by the Mayor of the City of
Vernon.
BRUCE V. MALKENHORST, City Clerk
(SEAL)
- 3 -
TELJun 12'01 14:47 No.004 P.05/09
Ir
CaIPERS
EXHIBIT
California
Public Employees' Retirement System
AMENDMENT TO"' C1%--'.11P1NT1RACT
Between the
Board of Administration
California Public Employees' Retirement System
and the
City Council
City of Vernon
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 November 1, 1948, and
witnessed October 23, 1948, and as amended effective April 1, 1956, October 1, 1960, July
1, 1966, October 1, 1972, May 1, 1974, November 1, 1975, December 1, 1976, March 1,
1979, July 6, 1986, October 17, 1986, September 7, 1990, January 19, 1991, September 21,
1991, December 24, 1993, October 30, 1994 and July 18, 1997 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
July 18, 1997, 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 November 1, 1948 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.
TEL:
Jun 12'01 14:48 No.004 P.06/09
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. safe#, -members);
b. Local Police Officers (herein referred to as local safety members),-
C. Employees other than local safety members (herein referred to as local
miscellaneous members).
4. Jr) addition to the classes of employees excluded from membership by said
Retirement Law, the following classes of employees shall not bocomo momboro
of said Retirement System:
NO ADDITIONAL EXCLUSIONS
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).
The required member contribution rate is 9% of reportable compensation.
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 police
members only.
b. Sections 21624, 21626 and 21628 (Post -Retirement Survivor
Allowance).
C. Section 21024 (Military Service Credit as Public Service), Statutes of
1974.
d. Section 20042 (One -Year Final Compensation).
TELJun 12'01 14:49 No.004 P.Q7/09
e. Section 21573 (Third Level of 1959 Survivor Benefits for local
miscellaneous members and local fire members only.
f. Section 21548 (Pre -Retirement Optional Settlement 2 Death Benefit) for
local miscellaneous members and local fire members only.
8. Public Agency, in accordance with Government Code Section 20790, ceased to
be an "employer" for purposes of Section 20834 effective on November 1, 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
and local fire 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.
TEL: Jun 12'01 14:49 No.004 P.08/09
. `.. •.. a .. ; R
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 VERNON
BY BY
KENNETH W. MARZION, CHIEF PRESIDING OFFICER
ACTUARIAL & EMPLOYER SERVICES DIVISION
PUBLIC EMPLOYEES' RETIREMENT SYSTEM
Witness Date
Attest:
Clerk
1
AMENOMENT
PERS-CON-702A (Rev. 8%96)
SUPPORTING
DOCUMENTS
t
CITY COUNCIL
LEONIS C. MALBURG
Mayor
THOMAS A. YBARRA
Mayor Pro -Tern
WM. "BILL" DAVIS
Councilman
H. "LARRY" GONZALES
Councilman
W. MICHAEL MCCORMICK
Councilman
BRUCE V. MALKENHORST
City Administrator / City Clerk
FAX (323) 581-7924
May 31, 2001
CITY HALL
4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058
TELEPHONE (323) 583-8811
VIA FEDERAL EXPRESS
Ms. Barbara Patterson
Employer Representative
Public Agency Contract Services
Actuarial Employer Services Division
Ca1PERS
Lincoln Plaza
400 P. Street
Sacramento, CA 95814
EDUARDO OLIVO
City Attorney
FAX: (562) 927-8722
KEVIN WILSON
Director of Community Services & Water
FAX: (323) 588-2761
KENNETH J. DeDARIO
Director of Municipal Utilities
FAX: (323) 583-1983
STEVEN E. PARKER
Fire Chief
FAX: (323) 581-1385
BRUCE W. OLSON
Police Chief
FAX: (323) 583-5236
Re: Resolution of Intention to Amend Plan; Employer Number 209
Dear Ms. Patterson:
'The City of Vernon seeks to amend its contract to include
benefits for Section 21362.2 (30 @ 50 Full Formula) for local
Police and Fire members. We want to file this resolution with
CalPERS before June 30, 2001. I am attaching our election form.
We recognize Ca1PERS needs 4 weeks lead time for the contract
amendment process, however, we request that a sample form of
resolution of intention be prepared quickly so that the City may
meet CalPERS's deadline for one-time increase in the actuarial
value of assets to 95% of market value for the calculation of
the employer rate. In the alternative, we can draft a
resolution of intention, incorporating the description of plan
benefits, if this will not delay the process.
Please advise Eric Fresch, our City contact for this process,
who can be reached at (323) 583-8811, extension 175.
Ms. Barbara Patterson
May 31, 2001
Page 2
Thank you for your help in this matter.
Sincerely,
CITY OF VERNON
G
Bruce. V. Maw
lkenhorst
City Administrator/City'Clerk
BVM:go
Enclosure
cc: Gloria Orosco
Joan Francone
Eddie Olivo
VIA FEDERAL EXPRESS
Ms. Barbara Patterson
Employer Representative
Public Agency Contract Services
Actuarial Employer Services Division
Ca1PERS
Lincoln Plaza
400 P. Street
Sacramento, CA 95814
Re: Resolution of Intention to Amend Plan;
Employer Number 209
Dear Ms. Patterson:
The City of Vernon seeks to amend its contract to include
benefits for Section 21362.2 (3% @ 50 Full Formula) for local
Police and Fire members. We want to file this resolution with
Ca1PERS before June 30, 2001. I am attaching our election form.
We recognize CalPERS needs 4 weeks lead time for the contract
amendment process, however, we request that a sample form of
resolution of intention be prepared quickly so that the City may
meet Ca1PERS's deadline for a one-time increase in the actuarial
value of assets to 95% of market value for the calculation of
the employer rate. In the alternative, we can draft a
resolution of intention, incorporating the description,of plan
benefits, if this will not delay the process.
Please advise Eric Fresch, our City contact for this process,
who can be reached at (323) 583-8811, extension 175.
f
Ms. Barbara Patterson
May 31, 2001
Page 2
Thank you for your help in this matter.
Sincerely,
CITY OF VERNON
G'
Brucee V. Malkenhorst
City Administrator/City Clerk
BVM:go
Enclosure
cc: Gloria Orosco
Joan Francone
Eddie Olivo
J
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 FAX (916) 326-3005
ANTICIPATED SCHEDULE OF AGENCY ACTIONS
The City of Vernon, #0209 hereby requests the documents necessary to amend its contract to
include the benefit(s) as described below.
Section 21362.2 (3% @ 50 full formula) for local fire members only.
Section 21362.2 (3% @ 50 Full formula) for local police members only.
x- Section 21362.2 (3% @ 50 Full formula) for local safety members.
Enter dates:
1.-7-01 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 AQency Contract Services office.
2. 6-20-01 ADOPTION OF RESOLUTION OF INTENTION. The first reading of the
Ordinance may be held on the same day the Resolution of Intention is adopted.
EMPLOYEE ELECTION. (Necessary for options which affect the employees'
rate of contribution.)
4 7-11-01 ADOPTION OF FINAL ORDINANCE. This date cannot be earlier than 20 days
after adoption of the Resolution of Intention (date #2).
5. 8-25-01 EFFECTIVE DATE OF ORDINANCE. Usually 30 days following the date of
adoption (date #4), unless a6 Urgency Ordinance is adopted waiving the 30 day
period.
6. 8-25-01 EFFECTIVE DATE OF CalPERS AMENDMENT TO CONTRACT. No change in
employee or employer contribution rates - the effective date can be the day
following the effective date of the Ordinance (date #5). 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 v
Bruce V. Malkenhorst
TITLE City Administrator
Date 5-31-01 TELEPHONE (323) 583-8811
THIS OFFICE WILL PREPARE ALL DOCUMENTS NECES RY TO AMEND YOUR CONTRACT. IF
PROCESS BY PROCEEDING WITHOUT
YOUR AGENCY ATTEMPTS TO EXPEDITE THE AMENDMENT
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)
CITY COUNCIL
LEONIS C. MALBURG
Mayor
THOMAS A. YBARRA
Mayor Pro-Tem
WM. 'BILL" DAVIS
Councilman
H. "LARRY" GONZALES
Councilman
W. MICHAEL MCCORMICK
Councilman
BRUCE V. MALKENHORST
City Administrator / City Clerk
FAX (323) 581-7924
May 3,1, 2001
CITY HALL
4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058
TELEPHONE (323) 583-8811
VIA FEDERAL EXPRESS
Ms. Barbara Patterson
Employer Representative
Public Agency Contract Services
Actuarial Employer Services Division
Ca1PERS
Lincoln Plaza
400 P. Street
Sacramento, CA 95814
EDUARDO OLIVO
City Attorney
FAX: (562) 927-8722
KEVIN WILSON
Director of Community Services & Water
FAX: (323) 588-2761
KENNETH J. DeDARIO
Director of Municipal Utilities
FAX: (323) 583-1983
STEVEN E. PARKER
Fire Chief
FAX: (323) 581-1385
BRUCE W. OLSON
Police Chief
FAX: (323) 583-5236
Re: Resolution of Intention to Amend Plan;
Employer Number 209
Dear Ms. Patterson:
The City of Vernon seeks to amend its contract to include
benefits for Section 21362.2 (3% @ 50 Full Formula) for local
Police and Fire members. We want to file this resolution with
Ca1PERS before June 30, 2001. I am attaching our election form.
We recognize CalPERS needs 4 weeks lead timefor the contract
amendment process, however, we request t
m of
resolution of intention be prepared quickly so that the City may
meet Ca1PERS's deadline for a one-time increase in the actuarial
value of assets to 95% of market value for the calculation of
the employer rate. In the alternative, we can draft a
resolution of intention, incorporating the description of plan
benefits, if this will not delay the process.
Please advise Eric Fresch, our City contact for this process,
who can be reached at (323) 583-8811, extension 175.
M
Ms. Barbara Patterson
May 31, 2001
Page 2
Thank you for your help in this matter.
Sincerely,
CITY OF VERNON
G/
Bruce V Malkenhorst
City Administrator/City Clerk
BVM:go
Enclosure
cc: Gloria Orosco
Joan Francone
Eddie Olivo
'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 FAX (916) 326-3005
ANTICIPATED SCHEDULE OF AGENCY ACTIONS
The City of Vernon, #0209 hereby requests the documents necessary to amend its contract to
include the benefit(s) as described below.
Section 21362.2 (3% Q@ 50 Full formula) for local fire members only.
Section 21362.2 (3% @ 50 Full formula) for local police members only.
x Section 21362.2 (3% @ 50 Full formula) for local safety members.
Enter dates:
THE DATE YOUR AGENCY NEEDS THE RESOLUTION OF INTENTION
FROM THIS OFFICE TO INCLUDEIN NG
our weeksDfrom Othe dOtethis Oo mRslre received
BODY. This date must be at leas
in the Public Agencv Contract Services office.
2. 6-20-01 ADOPTION OF RESOLUTION OF INTENTION.hefiof Intentiost reading n thadopted.
Ordinance may be held on the same day the Resolution
3. N A EMPLOYEE ELECTION. (Necessary for options which affect the employees'
rate of contribution.)
4 7-11-01 ADOPTION OF FINAL ORDINANCE. This date cannot be earlier than 20 days
after adoption of the Resolution of Intention (date #2).
5. 8-25-01 EFFECTIVE DATE OF ORDINANCE. Usually 30 days following waiving the date of day
adoption (date #4), unless an Urgency Ordinance is adopted
period.
6. 8-25-01 EFFECTIVE DATE OF CalPERS AMENDMENT TO CONTRACT. No change in
employee or employer contribution rates - the effective date can be the day
following the effective date of the Ordinance (date #5). 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
Bruce V. Malkenhorst
TITLE City Administrator
Date 5-31-01 TELEPHONE (323) 583-8811
THIS OFFICE WILL PREPARE ALL DOCUMENTS NECESSARY TO EBYDYOUR CONTRACT. IF
PROCEED PROCEEDING WITHOUT
YOUR AGENCY ATTEMPTS TO EXPEDITE THE AMENDMENT PROCESS
THE DOCUMENTS PROVIDED BY THIS OFFICE, LEGAL DATE OF THE AMENDMENT.
MAY BE REQUIRED WHICH COULD
DELAY THE ANTICIPATED EFFECTIVE
(Ordinance)
PERS-CON-8 (Rev. 9/98)
CITY COUNCIL
LEONIS C. MALBURG
Mayor
THOMAS A. YBARRA
Mayor Pro -Ter
WM. 'BILL" DAVIS
Councilman
H. "LARRY" GONZALES
Councilman
W. MICHAEL MCCORMICK
Councilman
BRUCE V. MALKENHORST
City Administrator / City Clerk
FAX (323) 581-7924
May 31, 2001
EDUARDO OLIVO
City Attorney
FAX: (562) 927-8722
KEVIN WILSON
Director of Community Services & Water
FAX: (323) 588-2761
KENNETH J. DeDARIO
Director of Municipal Utilities
FAX: (323) 583-1983
STEVEN E. PARKER
Fire Chief
FAX: (323) 581-1385
CITY HALL BRUCE W. OLSON
4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058 FAX: Police
Chief
36
TELEPHONE (323) 583--8811
VIA FEDERAL EXPRESS
Ms. Barbara Patterson
Employer Representative
Public Agency Contract Services
Actuarial Employer Services Division
Ca1PERS
Lincoln Plaza
400 P. Street
Sacramento, CA 95814
Re: Resolution of Intention to Amend Plan; Employer Number 209
Dear Ms. Patterson:
The City of Vernon seeks to amend its contract to include
benefits for Section 21362.2 (3% @ 50 Full Formula) for local
Police.and Fire members. We want to file this resolution with
Ca1PERS before June 30, 2001. I am attaching our election form.
We recognize Ca1PERS needs 4 weeks lead
time
for
the
e focontract
amendment process, however, we request that asamp
rm of
resolution of intention be prepared quickly so that the City may
meet CalPERS'S deadline for a one-time increase in the actuarial
value of assets to 95% of market value for the calculation of
the employer rate. In the alternative, we can draft a
resolution of intention, incorporating the description of plan
benefits, if this will not delay the process.
Please advise Eric Fresch, our City contact for this process,
who can be reached at (323) 583-8811, extension 175.
Ms. Barbara Patterson
May 31, 2001
Page 2
Thank you for your help in this matter.
Sincerely,
CITY OF VERNON
G/
BruceV.�lkenhorst
City Administrator/City Clerk
BVM:go
Enclosure
cc: Gloria Orosco
Joan Francone
Eddie Olivo
. '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 FAX (916) 326-3005
ANTICIPATED SCHEDULE OF AGENCY ACTIONS
The City of Vernon, #0209 hereby requests the documents necessary to amend its contract to
include the benefit(s) as described below.
Section 21362.2 (3% @ 50 Full formula) for local fire members only.
Section 21362.2 (3% @ 50 Full formula) for local police members only.
x Section 21362.2 (3% @ 50 Full formula) for local safety members.
Enter dates:
1. 6-7-ol 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 Aaencv Contract Services office.
2. 6-20-01 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. N A EMPLOYEE ELECTION. (Necessary for options which affect the employees'
rate of contribution.)
4 7-11-01 ADOPTION OF FINAL ORDINANCE. This date cannot be earlier than 20 days
after adoption of the Resolution of Intention (date #2).
5. 8-25-01 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. 8-25-01 EFFECTIVE DATE OF CaIPERS AMENDMENT TO CONTRACT. No change in
employee or employer contribution rates - the effective date can be the day
following the effective date of the Ordinance (date #5). 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
Bruce V. Malkenhorst
TITLE City Administrator
Date 5-31-01 TELEPHONE (323) 583-8811
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. 9/98)
CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM
Actuarial and Employer Services Division
Frublic 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 Vernon
(public agency)
on July 11, 2001
(date)
ClewSecreta
Chief Deputy City Clerk
Title
PERS-CON-12 (rev. 1/96)
CITY COUNCIL
LEONIS C. MALBURG
" Mayor
THOMAS A. YBARRA
Mayor Pro-Tem
WM. 'BILL" DAVIS
Councilman
H. "LARRY" GONZALES
Councilman
W. MICHAEL MCCORMICK
Councilman
BRUCE V. MALKENHORST
City Administrator / City Clerk
FAX (323) 581-7924
CITY HALL
4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058
TELEPHONE (323) 583-8811
July 10, 2001
Barbara Patterson
Employer Representative
Public Agency Contract Services
Calpers Actuarial & Employer Services Division
P.O. Box 942709
Sacramento, CA 94229-2709
Re: Resolution No. 7785
Dear Ms. Patterson:
EDUARDO OLIVO
City Attorney
FAX: (562) 927-8722
KEVIN WILSON
Director of Community Services & Water
FAX: (323) 588-2761
KENNETH J. DeDARIO
Director of Municipal Utilities
FAX: (323) 583-1983
STEVEN E.PARKER
Fire Chief
FAX: (323) 581-1385
BRUCE W. OLSON
Ponce Chief
FAX: (323) 583-5236
Transmitted herewith is a certified copy of Resolution No. 7785,
approving 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 Vernon and a copy of a completed
"Certification of Governing Body's Action," approved at the Vernon City
Council meeting held June 20, 2001.
If you have any questions regarding this matter, please call Mr. Eric
Fresch at 323/583-8811 ext. 175.
Very truly yours,
c..J4zV
Gloria J. rosco
Chief Deputy City Clerk
GJO:ng
cc: Eric Fresch
Resolution No. 7785
W
CERTIFICATE
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES)§
CITY OF VERNON )
I, Gloria J. Orosco, Chief Deputy City Clerk of the City of
Vernon, County of Los Angeles, State of California, do hereby
certify that the attached is a true and correct copy of
Resolution No. 7785, entitled:
Resolution No. 7785 - A Resolution Of The City Council Of
The City Of Vernon Declaring Its Intention To Approve 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
Vernon.
The original of said record has been retained in the
offices of the City Clerk of the City of Vernon., said offices
being in the City of Vernon, County of Los Angeles, State of
California.
IN WITNESS HEREOF, I have hereunto set my hand and affixed
the Official Seal of the City of Vernon, County of Los Angeles,
State of California, this loth day of July, 2001.,
SEAL:
Gloria J. Orosco
Chief Deputy City Clerk
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 VERNON
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 21362.2 (3% @ 50 Full formula) for
local safety 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.
0
Date adopted and approved
(Amendment)
CON-302 (Rev. 4/96)
Presiding Officer
Title
Ca1PERS
California
Public Employees' Retirement System
EXHIBIT
AMENDMENT TO CONTRACT
Between the
Board of Administration '
California Public Employees' Retirement System
and the
City Council
City of Vernon
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 November 1, 1948, and
witnessed October 23, 1948, and as amended effective April 1, 1956, October 1, 1960; July
1, 1966, October 1, 1972, May 1, 1974, November 1, 1975, December 1, 1976, March 1,
1979, July 6, 1986, October 17, 1986, September 7, 1990, January 19, 1991, September 21,
1991, December 24, 1993, October 30, 1994 and July 18, 1997 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
July 18, 1997, 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 November 1, 1948 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);
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:
NO ADDITIONAL EXCLUSIONS
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).
The required member contribution rate is 9% of reportable compensation.
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 police
members only.
b. Sections 21624, 21626 and 21628 (Post -Retirement Survivor
Allowance).
C. Section 21024 (Military Service Credit as Public Service), Statutes of
1974.
d. Section 20042 (One -Year Final Compensation).
e. Section 21573 (Third Level of 1959 Survivor Benefits for local
miscellaneous members and local fire members only.
f. Section 21548 (Pre -Retirement Optional Settlement 2 Death Benefit) for
local miscellaneous members and local fire members only.
8. Public Agency, in accordance with Government Code Section 20790, ceased to
be an "employer" for purposes of Section 20834 effective on November 1, 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
and local fire 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
adjustment by Board
Retirement Law, and
System as determine
d
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 VERNON
BY BY
KENNETH W. MARZION, CHIEF PRESIDING OFFICER
ACTUARIAL & EMPLOYER SERVICES DIVISION
PUBLIC EMPLOYEES' RETIREMENT SYSTEM
Witness Date
Attest:
Clerk
AMENDMENT
PERS-CON-702A (Rev. 8\96)
Actuarial & pioyer Services Division
P.O. Box 942709
O%��,
Sacramento, CA 94229-2709
. Telecommunications Device for the Deaf - (916) 326-3240
COPY
CaIPERS (916) 326-3420 FAX (916) 326-3005
June 5, 2001
Mr. Bruce V. Malkenhorst
City Administrator
City of Vernon
4305 Santa Fe Avenue
Vernon, CA 90058
Dear Mr. Malkenhorst:
Employer Code #0209
Reply to Section 105
Enclosed are two copies of the Resolution of Intention to amend the agency's contract
to provide Section 21362.2 (3% @ 50 Full formula) for local safety members.
Also enclosed are the following documents:
Form CON-12, Certification of Governing Body's Action.
2. Form CON-12A, Certification of Compliance With Government Code Section
7507.
3. Certification of Member Contribution Rate.
4. Form CON-11A, Sample Ordinance.
The sample Ordinance is a guide only and is included to allow sufficient time to prepare
the Ordinance for a first and final reading. The Resolution of Intention and f
accompanying documents should not be held pending final reading of the Ordinance.
The 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%. 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 contributions.
Should your agency choose to proceed with the contract amendment and establish an
effective date prior to the date the urgency legislation takes effect, the enclosed
"Certification of Member Contribution Rate" must be completed and returned.
California Public Employees' Retirement System
Lincoln Plaza - 400 P Street - Sacramento, CA 95814
City of Vernon -2- June-5, 2001
The Contract Amendment Cost Analysis (actuarial valuation) information was Ibased on
the most recent annual valuation and is good until the next annual valuation report is
sent to your agency. If your agency does not take action to amend its contract and we
have mailed the next annual valuation report to your agency, you must contact our
office for an updated cost analysis.
Disclosure of the cost of this Contract Amendment
We recommend that the agency disclose the following costs due to the adoption of this
plan amendment:
1) Change in the Present Value of Benefits $ 7,607,236
2) Change in the Unfunded Accrued Liability $ 819,071
3) Change in the employer rate 0.000%
Government Code Section 7507 requires that the future annual costs of the proposed
contract amendment be made public at a public meeting at least two weeks prior to the
adoption of the final Ordinance. The agency is to certify compliance on the enclosed
Certification of Compliance with Government Code Section 7507.
In summary, the following documents must be returned to this office before we can
forward the actual contracts and other final documents necessary to complete the
proposed amendment. DO NOT HOLD THESE DOCUMENTS PENDING ADOPTION
OF THE FINAL ORDINANCE.
ORIGINAL SIGNATURES ARE REQUIRED
1. Resolution of Intention, original or certified copy.
2. Certification of Governing Body's Action (CON-12), original.
3. Certification of Compliance with Government Code Section 7507, (CON-12A),
original or certified copy.
4. Certification of Member Contribution Rate, original.
If your agency adopts the Resolution of Intention on June 20, 2001, the earliest date the
final Ordinance may be adopted is July 10, 2001. There must be a 20 day period
between the adoption of the Resolution of Intention and the adoption of the final
Ordinance pursuant to Government Code Section 20471. THERE ARE NO
EXCEPTIONS TO THIS LAW.
City of Vernon
-3-
June 5, 2001
The effective date of this amendment may be as early as the day following the effective
date of the final Ordinance.
Please do not retype the Amendment to Contract and/or agreement documents.
Only documents provided by this office will be accepted. If you have a problem
with any of the documents, please contact this office prior to presenting to your
governing body for adoption.
If you have any questions regarding this letter or the enclosed material, please do not
hesitate to contact me at (916) 326-3616.
Sincerely,
f3oun� polaaen
Barbara Patterson
Employer Representative
Public Agency Contract Services
Enclosures
cc: Glendale Regional Office
' * CONTRACT AMENDMENT COST ANALYSIS - VALUATION BASIS: JUNE 30,1999
SAFETY PLAN FOR CITY OF VERNON
EMPLOYER NUMBER 209
Benefit Description: 21362.2, 3% @ 50 Full Formula - Fire Only
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.
The Ca1PERS Board adopted a resolution, affecting cost estimates delivered after 21 Feb 2001, that
provides a one-time increase in the actuarial value of assets to 95% of market value for the calculation of
the employer rate when a rate plan adopts a contract amendment that increases the present value of
benefits of active employee members by not less than 50 % of the increase in actuarial value of assets.
This resolution applies only to plans that (1) file a resolution of intention to amend their plan with
CalPERS before June 30, 2001 and that (2) amend their contract with an effective date on or before June
30, 2002. If a plan amends more than once during the window period, only the first qualifying amendment
will result in the asset increase to 95% of market value. Therefore, if your plan previously adopted an
amendment which increased the actuarial value of assets to 95% of market value, no increase in assets
will be shown in the tables below. If your plan's actuarial value of assets was not previously increased to
95% of market value, the tables below show the effect on its assets due to this one-time change in
actuarial method (i.e., the 95% market value of assets).
Change Due to
Post -Amendment
Pre -Amendment
Plan Amendment
Post Method
& Method Change
Change
Total Present Value of Benefits
$ 112,140,202
$ 4,038,583
$ 116,178,785
Actuarial Value of Plan Assets
104,068,665
4,210,978
108,279,643
Present Value of Future Employer
and Employee Contributions
$ 8,071,537
1 $ (172,395)
$ 7,899,142
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 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 to
March 2, 2001 Pagel of 3
11:48 AM
CONTRACT AMENDMENT COST ANALYSIS - VALUATION BASIS: JUNE 30,1999
SAFETY PLAN FOR CITY OF VERNON
EMPLOYER NUMBER 209
Benefit Description: 21362.2, 3% @ 50 Full Formula - Fire Only
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, 1999 due to the plan amendment are shown in the table below.
Change Due to
Post -Amendment
Pre -Amendment
Plan Amendment
Post Method Change
& Method Change
Accrued Liability
$ 90,341,804
$ 2,504,882
$ 92,846,686
Assets
104,068,665
4,210,978
108,279,643
Unfunded Liability
$ (13,726,861)
$ (1,706,096)
$ (15,432,957)
Funded Ratio
115.2%
116.6%
While the tables above give the changes in the "cost" 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.
Ca1PERS policy is to implement rate changes due to plan amendments immediately on the effective date
of the change in plan benefits. 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, special rules have to be applied 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. If thereisstill excess assets (i.e. if the plan is still ahead of schedule) after the plan amendment,
the remaining excess assets were spread over the greater of 5 years or the number of years for which the
excess assets would keep the employer rate equal to zero. If the amendment uses up all excess assets and
creates an unfunded liability (i.e. from being ahead of schedule to behind schedule), the post -amendment
unfunded liability was amortized over 20 years.
The table below shows the immediate short-term change in your plan's employer contribution rate due to
the plan amendment.
Rate
Component
Pre -Amendment
Change Due to
Plan Amendment
& Method Change
Post -Amendment
Post Method Change
Normal Cost
12.266%
2.845%
15.111%
Unfunded/Excess Asset Cost
(12.266)%
(2.845)%
(15.111)%
1959 Survivor
1.994%
0.0000/0
1.994%
Total Employer Rate
1.994%
(0.000)%
1.994%
Amortization Period
18 Years
16 Years
March 2, 2001 Page 2 of 3
11:48 AM
* CONTRACT AMENDMENT COST ANALYSIS - VALUATION BASIS: NNE 30,1999
SAFETY PLAN FOR CITY OF VERNON
EMPLOYER NUMBER 209
Benefit Description: 21362.2, 3% @ 50 Full Formula - Fire Only
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 unfunded
liability/excess asset cost 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 increase in the employer contribution rate now, the
change in normal cost due to the plan amendment will become fully reflected in the employer
contribution rate as soon as initial excess assets are fully amortized.
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 should 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
Please note that the cost analysis provided in this document may not be relied upon once the Ca1PERS
actuarial staff have completed the next annual valuation, that is, the annual valuation as of June 30, 2000.
If you have not taken action to amend your contract, and we have already mailed the June 30, 2000
annual valuation report, you must contact our office for an updated cost analysis, based on the new annual
valuation.
This actuarial valuation for this proposed plan amendment is based on the participant, benefits, and asset
data used in the June 30, 1999 annual valuation, with the benefits modified if necessary to reflect what is
currently provided under your contract with Ca1PERS, and further modified to reflect the proposed plan
amendment. Descriptions of the actuarial methodologies, actuarial assumptions, and plan benefit
provisions may be found in the appendices of the June 30, 1999 annual report. Please note that the results
shown here are subject to change if any of the data or plan provisions changes from what was used in this
study. It is our opinion that the valuation has been performed in accordance with generally accepted
actuarial principles, in accordance with standards of practice prescribed by the Actuarial Standards Board,
and that the assumptions and methods are internally consistent and reasonable for this plan, as prescribed
by the Ca1PERS Board of Administration according to provisions set forth in the California Public
Employees' Retirement Law.
Kung-pei Hwang, A.S.A., M.A.A.A.
Senior Pension Actuary, Ca1PERS
Fin Process Ids: Annual-51435 Base-55822 Proposal-55823
March 2, 2001 Page 3 of 3
11:48 AM
CITY COUNCIL
LEONIS C. MALBURG
Mayor
THOMAS A. YBARRA
Mayor Pro -Tern
WM. 'BILL" DAVIS
Councilman
H. "LARRY" GONZALES
Councilman
W. MICHAEL MCCORMICK
Councilman
EDUARDO OLIVO
City Attorney
FAX: (562) 927-8722
KEVIN WILSON
Director of Community Services & Water
FAX: (323) 588-2761
KENNETH J. DeDARIO
Director of Municipal Utilities
FAX: (323) 583-1983
STEVEN E. PARKER
FAX (323) 581-7924 TELEPHONE (323) 583-8811 FAX: (323) 583-5236
June 13, 2001
City Council
City of Vernon
Honorable Members:
The City is seeking to amend the CalPERS Retirement Plan to include
benefits for Section 21362.2 (3% Q 50 Full Formula) for Police and
Fire (safety personnel). The City needs to adopt a Resolution of
Intention and file it with CalPERS by June 30, 2001 to amend the
contract with an effective date on or before June 30, 2002.
This has been reviewed by our Legal Consultant and it is hereby
recommended that a Resolution of Intention be adopted to amend the
retirement plan with CalPERS
Very truly yours,
Bruce V. Malkenhorst
City Administrator/City Clerk
BVM:ng
CITY COUNCIL
LEONIS C. MALBURG
Mayor
THOMAS A. YBARRA
Mayor Pro—Tem
WM. 'BILL" DAVIS
Councilman
H. "LARRY" GONZALES
Councilman
W. MICHAEL MCCORMICK
Councilman
BRUCE V. MALKENHORST
City Administrator / City Clerk
FAX (323) 581-7924
May 31, 2001
CITY HALL
4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058
TELEPHONE (323) 583-8811
Mr. Bruce V. Malkenhorst
City Administrator
City Of Vernon
4305 Santa Fe Avenue
Vernon, California 90058
EDUARDO OLIVO
City Attorney
FAX: (562) 927-8722
KEVIN WILSON
Director of Community Services & Water
FAX: (323) 588-2761
KENNETH J. DeDARIO
Director of Municipal Utilities
FAX: (323) 583-1983
STEVEN E. PARKER
Fire Chief
FAX: (323) 581-1385
BRUCE W. OLSON
Police Chief
FAX: (323) 583-5236
Re: 3% @ 50 For Safety; City of Vernon Request to CalPERS to
Amend Contract
Dear Bruce:
The attached form needs your signature in order to receive the
necessary documents from CalPERS to amend the City's contract
with CalPERS to provide safety employees the 3% @ 50 additional
retirement benefits.
CalPERS will provide the City with a one-time increase in the
actuarial value of its plan assets to 95% of market value for
the calculation of the employer rate when the City adopts this
contract amendment.
In order to receive the added 5% to its plan assets, the City
needs to adopt a Resolution of Intention and file it with
CalPERS BEFORE June 30, 2001 and amend its contract with CalPERS
with an effective date on or before June 30, 2002.
The City has received two cost analyses from CalPERS concerning
the proposed contract amendment for the safety department. The
Mr. Bruce V. Malkenhorst
May 31, 2001
Page 2
first is dated February 23, 2001 and applies to the entire
safety pool of employees -Fire and Police. This analysis is
based upon actuary data as of June 30, 1999. The cost of the
plan amendment is the change shown in the present value of plan
benefits. This cost is $7,607,236 for both Fire and Police.
This contract amendment will cause the City to exhaust its
excess plan assets in 10 years as opposed to the current
schedule of 18 years.
The second CalPERS cost estimate is dated March 2, 2001, and
merely splits the safety department contract amendment analysis
between the Fire and Police Departments. The combined cost
analysis above represents the cost of extending these pension
benefits to both Police and Fire.
The true cost of this contract amendment will be seen in the
coming years, as the City's current plan assets are revalued.
The equity markets declined significantly from last year through
the current date. When these new values are plugged into the
actuarial calculations, there will be less plan assets to
satisfy this greater level of pension benefits. The City's
employer's contribution rate will increase from its current
1.994% level.
Please note the process to implement the contract change with
CalPERS takes 4 to 6 weeks. As soon as the City receives the
package, I will work with the appropriate department officers to
set the process in motion, upon your authorization.
I look forward to discussing this with you at your earliest
convenience.
Sincerely,
�L q�J,�
Eric Fresch
Legal Counsel
EF: j 1
Enclosures
cc: Gloria J. Orosco
Joan Francone
Eddie Olivo