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HomeMy WebLinkAboutMINUTES - 03192013 - SD.5RECOMMENDATION(S): DIRECT the County Administrator to draft a letter for the Chair’s signature, to the Board of the Contra Costa County Employees' Retirement Association (CCCERA), requesting that their recent action to reduce the investment return assumption from 7.75% to 7.25% take effect July 1, 2014, rather than being phased in over a number of years, as recommended by the County Administrator. FISCAL IMPACT: Unknown at this time. CCCERA's actuary, Segal, has estimated the cost impact of a combined decrease of inflation, investment return, and salary increases to be 6.6% for a reduction to a 7.25% return and 2.7% for a 7.50% return. Employer rates are expected to increase. BACKGROUND: On February 27, 2013, the CCCERA Board heard a report from their actuary, The Segal Company (Segal), on the economic assumptions recommended by Segal to be used in the December 31, 2012 Valuation. Segal recommended a decreased investment return assumption from 7.75% to APPROVE OTHER RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE Action of Board On: 03/19/2013 APPROVED AS RECOMMENDED OTHER Clerks Notes: VOTE OF SUPERVISORS AYE:John Gioia, District I Supervisor Karen Mitchoff, District IV Supervisor Federal D. Glover, District V Supervisor ABSENT:Candace Andersen, District II Supervisor Mary N. Piepho, District III Supervisor Contact: Lisa Driscoll, County Finance Director (925) 335-1023 I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown. ATTESTED: March 19, 2013 David Twa, County Administrator and Clerk of the Board of Supervisors By: June McHuen, Deputy cc: Robert Campbell, Auditor-Controller, Marilyn Leedom, Retirement Administrator SD. 5 To:Board of Supervisors From:David Twa, County Administrator Date:March 19, 2013 Contra Costa County Subject:Letter to Contra Costa County Employees' Retirement Association Regarding Implementation of Assumed Rate of Return BACKGROUND: (CONT'D) 7.25%. The CCCERA Board voted to approve a 7.25% rate of return. At the conclusion of the meeting, a discussion took place regarding 'phasing in' the new economic impacts. As part of labor planning the County Administrator considered the impact of such a proposal and is recommending that the Board of Supervisors request that the CCCERA Board implement the entire change in the first year, rather than over several years. The County of Contra Costa is the largest employer in the Contra Costa County Employees' Retirement Association representing approximately 83% of the members in the plan. CONSEQUENCE OF NEGATIVE ACTION: The CCCERA Board may decide to spread the economic impact of the reduced investment return assumption over several years making it more difficult for the County to identify funding for the increased pension rates. CHILDREN'S IMPACT STATEMENT: None. CLERK'S ADDENDUM Speaker: Rollie Katz, Public Employees' Union Local One.