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HomeMy WebLinkAboutResolution_11-97/98_02/12/1998 i RESOLUTION NO. 11 -9798 A RESOLUTION OF THE VILLAGE COUNCIL OF THE ` VILLAGE OF TEQUESTA, APPROVING A PROPOSAL FROM GABRIEL, ROEDER, SMITH & COMPANY IN AN AMOUNT NOT TO EXCEED $5,0000 FOR ACTUARIAL AND CONSULTING SERVICES ASSOCIATED WITH AMENDING GENERAL EMPLOYEE RETIREMENT BENEFITS TO BE A DEFINED CONTRIBUTION PLAN, AND AUTHORIZING THE VILLAGE MANAGER TO ENGAGE THE FIRM FOR SUCH SERVICES. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, AS FOLLOWS: Section 1. The Proposal from Gabriel, Roeder, Smith & Company in an Amount Not to Exceed $5,000 for Actuarial I Services and Consulting Services, attached hereto as Exhibit "A" and incorporated by reference as part of this Resolution, is hereby approved and the Village Manager of t the Village of Tequesta is authorized to engage the firm for such services on behalf of the Village of Tequesta. Section 2. Funding for the aforementioned Proposal is to be i Provided from the FY 1998 Undesignated Fund Balance Estimated to be $710,822 with the Director of Finance to Include the Same with Future Budgetary Amendments to Accomodate Same. THE FOREGOING RESOLUTION WAS OFFERED by Councilmember Mackail who moved its adoption. The motion was seconded by Councilmember Hansen and upon being put to a vote, the vote was as follows: i I I � FOR ADOPTION AGAINST ADOPTION C I Alexander W. Cameron A I Joseph N. Capretta I I i Carl C. I1ansen Pion T. Mackail Elizabeth A. Schauer i The Mayor thereupon declared the Resolution duly passed and adopted this 12th day of February, A.D., 1998. L� MAYOR OFj-�'IEQU TA j Elizabe A. Schauer • ATTEST: i oann Mangan' llo Village Clerk wp60 \res \gabrieL 9 Village of Tequesta prn n -i iQ4q • GABRIEL, ROEDER, SMITH & COMPANY L ; I UIiIcc Consultants & Actuaries 301 East Las Olas Blvd. • Suite 200 • Ft. Lauderdale, FL 33301 • 954 - 527 -1616 o FAX 954 - 525 -0083 January 30, 1998 Mr. Tom Bradford Town Manager Village of Tequesta 357 Tequesta Drive Tequesta, Florida 33469 Dear Tom: As requested, we are submitting a proposal to provide actuarial and consulting services in connection with the withdrawal of general employees from the Town's Retirement Plan. You have indicated that general employees hired after 1995 would rather participate in a defined contribution plan than the defined benefit plan in which they presently participate. We are assuming for purposes of this proposal that you do not wish us to provide a comparison of the pros and cons of each type of plan, i.e., the decision to change has already been made. We are also assuming that you will not need any assistance in choosing a defined contribution vendor. The marketplace for a small group of employees with little in the way of start up funds is quite limited. Since you already use ICMA for the Town's deferred compensation plan, you will likely use ICMA for the new defined contribution plan. The main service we will perform is to calculate the actuarial present value of accrued pension benefits for each general employee participating in the existing Plan. Such value or, if greater, the employee's own contributions will be transferred to the new plan. To prepare these calculations, we will need for each general employee member of the Retirement Plan the following: (a) Date of birth (b) Date benefits begin to accrue, i.e., date of hire or later date as provided by the Plan. (c) History of compensation as provided by the Plan. (d) Accumulated employee contributions, with interest (if provided by Plan). The date as of which the above information is to be collected is the day before you expect the new • defined contribution plan will become effective. For example, if it appears that the new plan would be effective April 1, 1998, then the requested information would be collected as of March 31, 1998. Mr. Tom Bradford City of Tequesta January 30, 1998 Page 2 Our fee for this service will range from $1,700 to $2,000. Another necessary part of the process will be an amendment to the Retirement Plan providing for the withdrawal of general employees and the removal of references to general employees throughout the Plan document. If you would like us to handle this assignment, results of which would have to be reviewed by the Town's Attorney, we would need a floppy disk containing the present Plan document. Our fee would range from $2,000 to $2,400. Other steps that would be needed are as follows: ♦ Notify Loomis Sayles and Prudential of amounts that will be withdrawn from the Pension fund, and provide them with instructions on transferring money to ICMA. ♦ Notify Office of Police /Fire Retirement Trust Funds and Bureau of Local Retirement Systems that general employees are withdrawing from the existing Plan and being transferred to a new plan. Please contact us if you have any questions. Sincerely yours, J. Stephen Palmquist JSP /or