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HomeMy WebLinkAbout10C - P.L. Firefighters Pension 16200 Eagle Creek Avenue S.E. Prior Lake, MN 55372-1714 STAFF AGENDA REPORT MEETING DATE: AGENDA #: PREPARED BY: AGENDA ITEM: DECEMBER 6, 2004 10C RALPH TESCHNER, FINANCE DIRECTOR CONSIDER APPROVAL OF A RESOLUTION APPROVING A PENSION INCREASE FOR THE PRIOR LAKE FIRE DEPARTMENT FIREFIGHTERS RELIEF AND PENSION ASSOCIATION DISCUSSION: History: The City Council approved Resolution 04-130 on August 16, 2004 which increased the Prior Lake Volunteer Fire Dept. and Relief Association pension benefit level by $200 from $3800 to $4000 per year of service. This was to become effective as of January 1, 2005. Current Circumstances: Since then, the state fire aid (insurance premium tax) payment was received which was more than $43,000 higher than last year that will become the base for future payments. As a result of this significant increase the Prior Lake Volunteer Fire Department has requested that the pension benefit level be further increased to $4400 per year of service. At this new amended amount the Relief Association pension fund would still be in a surplus position and no additional municipal contribution would be necessary. Therefore they are asking the City Council to authorize an amendment to the Association Bylaws which provides that a firefighter who has served in the Prior Lake Fire Department for 20 years or more prior to resignation and has reached the age of 50 years old or more and been a member of the Association for at least 10 years shall receive $4,400 for each year of active service on the department. This means that a volunteer retiring with twenty years of service would receive a lump sum pension of $88,000 compared with the existing pension level of $80,000. All fire department members serving between 10 and nineteen years receive service credit at 60% and graduate upwards in 4% increments until becoming fully vested after twenty years of service. Issues: The new $4400 per year pension benefit amount would become effective for any volunteer fire department member that would choose to retire in 2005. The City's 2004 contribution to support the pension fund is $20,000 and will remain the same for 2005. No tax increase is required to support this level of pension benefits. The firefighters' pension plan is primarily funded by the annual state aid H:\FIRE\Pension agenda (a).doc www.cityofpriorlake.com Phone 952.447.4230 / Fax 952.447.4245 ALTERNATIVES: RECOMMENDED MOTION: REVIEWED BY: H:\FIRE\Pension agenda (a).doc received by the City, derived from 2% of the homeowners insurance premium, which is dedicated by law for pension contribution purposes and the city's contribution. Prior Lake's pension amount including the proposed increase is generally lower than that of other fire departments with similar number of volunteers. Also, for reference purposes the maximum allowable lump sum pension payment per year of service credit under MN Statutes 424A.02 is $7,500. In the future the Fire Department Relief Association will defer any pension benefit increases until the state aid amount has been determined and received. Financial Impact: Based upon actuarial projections and current investment assumptions, certified by the relief association officers as required by Minn. Statute 69.771. subd. 3, the new pension benefit amount of $4,400 per year of service will not require any increase in city contribution presently or in the future. The existing tax levy and the 2% insurance money will fully fund their pension program. Conclusion: Staff would recommend approval of the proposed pension benefit increase to $4,400 per month as requested and to incorporate this amount into their disability and death benefits as well. The pension amount requested is reasonable when compared to other departments. From the City's perspective it is important that the pension remain competitive in order for the City to continue to recruit and retain qualified volunteer firefighters. 1. A motion and second to adopt a Resolution Approving A Pension Increase For The Prior Lake Fire Department Firefighters Relief And Pension Association that provides for a $4,400 per year of service credit for pension, disability and death benefit purposes within the Bylaws of the Prior Lake Fire Department Firefighters Relief and Pension Association effective January 1,2005. 2. Take no action at this time and direct the staff to provide additional information. Alternative #1. Adopt a Resolution Approving A Pension Increase For The Prior Lake Fire Department Firefighters Relief And Pension Association that provides for a $4,400 per year of service credit for pension, disability and . th benefit purposes within the Bylaws of the Prior Lake Fire artment Firefighters Relief and Pension AssMec . e J uary 1, 2005. 16200 Eagle Creek Avenue S.E. Prior Lake, MN 55372-1714 RESOLUTION 04-XX RESOLUTION APPROVING A PENSION INCREASE FOR THE PRIOR LAKE FIRE DEPARTMENT FIREFIGHTERS RELIEF AND PENSION ASSOCIATION MOTION BY: SECOND BY: WHEREAS, The bylaws of the Prior Lake Volunteer Firefighters relief and Pension Association provides for a defined contribution benefit; and WHEREAS, The present annual benefit level in effect is $3,800.00 in 2004 for volunteer fire fighters that are eligible under the existing vesting schedule; and WHEREAS, The City Council understands that the insurance premium tax payment increase received from the State of Minnesota is sufficient to fund a benefit increase to $4400 per year of service now and in the future without the need for additional city contribution; and WHEREAS, It is in the best interest of the City of Prior Lake to provide a pension level that is comparable with other volunteer fire departments in order for the City to continue to recruit and retain qualified volunteer firefighters. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE, that 1.) The recitals set forth above are incorporated herin.. 2.) Resolution 04-130 is hereby rescinded 3.) A $4,400 per year of service credit for pension, disability and death benefit purposes within the Bylaws of the Prior Lake Fire Department Firefighters Relief and Pension Association is hereby approved effective January 1,2005. Passed and adopted this 6th day of December 2004. YES NO Haugen Blomberg LeMair Petersen Zieska Haugen Blomberg LeMair Petersen Zieska {Seal} City Manager City of Prior Lake www.cityofpriorlake.com H:\FIRE\Pension resolution. doc Phone 952.447.4230 / Fax 952.447.4245