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04-13-1995 FSTFSR MIN 410 MEETING OF THE ELK RIVER FIRE DEPARTMENT COMPENSATION TASK FORCE HELD AT THE ELK RIVER CITY HALL THURSDAY, APRIL 13, 1995 Members Present: Bob Pearson, Randy Sykes, Cliff Skogstad, Lori Johnson, and Tom Dillon (5:30 p.m) Members Absent: Hank Duitsman Others Present: Bruce West, Fire Chief; and Steve Eide The meeting of the Elk River Fire Department Compensation Task Force was called to order at 5:05 p.m. by Randy Sykes. Steve Eide was present to answer questions from the Task Force on the allocation methods available when converting to a defined contribution plan. It was indicated that the assets can be split based on actuarial methods or a service only allocation. Under the service only allocation the assets would be split based on either years, months, or days of service. At this time, the firefighters are leaning toward a service only allocation. There was discussion whether vesting should be applied when the assets are initially • allocated. Steve indicated that vesting should not be applied when converting. Vesting does apply to both defined benefit and defined contribution at the time of retirement or termination. Bob questioned whether the city could legally contribute to make up for any shortfall experienced when converting the funds. Steve stated that this was allowable. Members of the Task Force questioned whether the city was willing to make up the shortfall. Lori indicated that based on initial discussions with the Mayor, the city would make up the difference for those who are retiring. However, she indicated that discussion on that took place at the beginning of this process and the item had not been discussed recently. Lori indicated that the Mayor had not seen the recent estimated shortfall balance, and he was not aware of what the shortfall would be because the schedules provided by the Wyatt Company based on actuarial allocations indicated that there was no shortfall. She suggested that the Mayor address this issue personally since it had not been a topic of discussion for quite some time. Several members of the Task Force indicated that the firefighters would receive less of a death benefit under the defined contribution plan. The firefighters are requesting that the city carry life insurance on the firefighters to cover the loss in the death benefit. There was discussion on the city's annual contribution to the Relief Association. There is a concern that the city may not contribute once the conversion is made. Lori indicated that the Council has contributed for the last nine years even though no contribution has been required and that should give the firefighters some comfort level. Also, based on the compensation proposal, the city's contribution would be built in as part of the hourly • rate. Fire Department Compensation Task Force Meeting Page 2 April 13, 1995 1111 Lori questioned whether the firefighters had been presented with the compensation proposal which was approved by the City Council on April 3. Randy indicated that it had not been presented to the firefighters. The meeting of the Elk River Fire Department Compensation Task Force was adjourned at 6:45 p.m. Respectfully submitted, Lori Johnson Assistant City Administrator • •