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2002-065RESOLUTION NO. 2002-65 A RESOLUTION OF THE CITY COMMISSION OF THE CiTY OF AVENTURA, FLORIDA, AUTHORIZING THE CITY MANAGER TO EXECUTE THE ATTACHED LETTER AGREEMENT BETWEEN CITY OF AVENTURA AND BUCK CONSULTANTS FOR A PENSION BENEFITS STUDY; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO CARRY OUT THE AIMS OF THIS RESOLUTION; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Aventura, in accordance with applicable State law, has issued an Invitation to Submit Qualifications (ISQ) for actuarial services; and WHEREAS, Buck Consultants submitted the only response to the ISQ; and WHEREAS, a Review Committee consisting of the City Manager, Finance Support Services Director and Police Chief reviewed Buck's proposed project team, qualifications and background, and determined that the firm was highly qualified to perform the Pension Benefits Study; and WHEREAS, City Staff has negotiated the scope of services and fees contained in the attached Letter Agreement and recommends approval of said Agreement; and WHEREAS, the City Commission, upon review, wishes to authorize the City Manager to execute the Letter Agreement for a Pension Benefits Study. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, THAT: Section 1. The City Commission hereby authorizes the City Manager to execute the attached Letter Agreement between the City of Aventura and Buck Consultants. Section 2. The City Manager is hereby authorized to do all things necessary to carry out the aims of this Resolution. Section 3. This Resolution shall become effective immediately upon its adoption. The foregoing Resolution was offered by Commissioner Rogers-Libert, who moved its adoption. The motion was seconded by Commissioner Berger, and upon being put to a vote, the vote was as follows: Commissioner Arthur Berger yes Commissioner Jay R. Beskin yes Commissioner Ken Cohen yes Commissioner Manny Grossman yes Commissioner Patdcia Rogers-Libert yes Vice Mayor Harry Holzberg yes Mayor Jeffrey M. Pedow yes ResoLution No. 2002- 6~5 Page 2 PASSED AND ADOPTED this 12th day of November, 2002. T~T~cSA,M~-° /d'ET:FREY"M. PERLOW, MAYOR APPROVED AS TO LEGAL SUFFICIENCY: BUC( CONSULTANTS' A Mellon Consulllng Company 200 Galleria Parkway, N.W. Atlanta, Georgia 30339-5945 November 5, 2002 Suite 1900 LETTER AGREEMENT PI~rSION BENEFITS STUDy Mr. Han~ M. Kilgore Finance Support Services Director City of Aventura 19200 West CountE¢ Club Drive Aventura, Florida 33180 Proposed Pension Benefits Study Dear Mr. Kilgore: It was a pleasure to meet with you, Police Chief Tom Ribel and City Manager Eric Soroka on October 22, 2002 to discuss pension benefits for City of Aventura employees. We appreciate the opportunity to work with you on this project. We are writing to outline the scope of the study, the proposed timing and fees. Scope of Study The study would include: Survey of pension benefits for general employees and police officers in the following municipalities and the State of Florida. -- North Miami -- North Miami Beach -- Florida Retirement System We would research and provide comparison of the most recently available pension information for these entities including: Type of pension plans Benefit multiplier Retirement eligibility Disability benefits Death benefits Definition of pension pay Cost-of-living adjustments to retirees Buck Consultants, Inc. Mr. Harry M. Kilgore November 5, 2002 Page 2 LETTER AGRFY~IENT PENSION BENEFITS gTUDY We would report results separately for general employees and police officers. Our survey results will be a useful benchmark for City of Aventura pension benefits. · Evaluation of three pension benefit options O) Maintain current 401(a) plato We understand the City currently contributes 12% of pay to this plan. There are no member contributions. (2) Join the Florida Retirement System (FRS). We would analyze the process for joining FRS and estimate the cost including recognition of prior service, and future service only. We would provide broad review of funded status of FRS and actual State contributions compared to actuarially determined contributions in recent years. (3) Adopt local ordinance plan. We would review design, cost and administrative issues. We would analyze setting up separate police and general employees plans, or one combined plan. The proposed plan benefits would draw from the survey information collected. Our review would include an estimate of Chapter 185 tax premiums to offset some of the cost of the plan. We would also estimate required member and City contributions to fund the plan. In our evaluation of the three pension benefit options, we would outline the pros and cons of each alternative. We would also compare the level of benefits provided under each option and the cost to employees and the City. Proposed Timing and Fees We anticipate it will take approximately six to eight weeks to prepare the survey information and make recommendations on the initial benefit design for a local law plan. After we review this information with you and agree on the possible local plan design, we expect it will take about four to six weeks to evaluate the pension benefit options and prepare a draft report of our findings. Mr. Harry M. Kilgore November 5, 2002 Page 3 LETTER AGREtB/iENT PENSION BENEFITS STUDY The estimated fees for us to prepare this study are in the following ranges: Survey of pension information for four entities, separately for police and general employees $ 8,000-$12,000 Evaluation of three pension benefit options Maintain current 401(a) plan Join the FRS Adopt local law plan $ 4,000-$ 5,000 $ 7,000-$ 9,000 $ 5,000-$ 7,000 Total estimated fees $24,000-$33,000 We are providing a range for our fees because there are certain aspects of the study that are difficult to estimate. For example, the cost of the survey will vary depending on the cooperation - or lack of cooperation - from other entities in gathering the data. Another illustration where the work required is uncertain is with respect to estimating the Chapter 185 tax premiums. If situations arise which require work beyond the scope and fees outlined in this letter, we will discuss them with you before we proceed with the work. Our fees include the evaluation of the cost of one local law plan benefit design. We can prepare modifications of the original plan design at a cost of $2,500 to $4,500 per scenario. Please do not hesitate to contact ns to discuss our proposal after you have had an opportunity to rev~:w it. Sincerely, Principal, Consulting Actuary JIF:sjh ACCRPTIf.~ CITY OF AVENTURA