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CR 98-132 Fire Relief Association Pension IncreaseJuly 30, 1998 Proposed Action Overview Primary Issues to Consider What is the funding strategy? What cost is projected for 1999? Supporting Information Staff analysis of primary issues Lori Yager Finance Director -( Y 0 Council Report 98 -132 FIRE RELIEF ASSOCIATION PENSION INCREASE Staff recommends adoption of the following: Move that the pension for the Fire Relief Association be increased from $3,750 per year of service to $4,100 per year of service beginning January 1, 1999. Adoption of this motion will result in an increase to the pension benefits and to maintain the previously approved long term strategy for managing pension costs. In October of 1997 the City Council approved a Fire Relief pension amount of $3,750 per year of service. Additionally, the Council approved the concept of the annually considering an inflationary increase to the city's pension contribution to the Fire Relief Association. The Relief Association has conducted an analysis of its current funding and has determined that a benefit increase of $350 per year of service would be allowable and still stay within financial guidelines. Staff analysis of issues What is the funding strategy? The Fire Department and City Council have been operating under an agreement wherein the City Council annually adjusts the amount contributed to the Relief Association based on an inflationary factor similar to that which is approved for other departments' spending amounts. This is based upon an agreement with the Relief Association that has the following basic tenants: 1. The city contribution to the Relief Association is based upon a set dollar amount which will go up at a rate consistent with other departments operating increases or will go down during strong economic times if the fund is doing well. 2. Benefit levels to the association membership may go up or down depending on the amount of funds available within the association fund balance. 3. The purpose of this program is to allow the maximum benefit allowable with the moneys available to the association. 4. The city will benefit by having the knowledge of what it will contribute each year, which allows for easier long range planning. 5. This agreement allows the association to know that the more profitable, „the association is in its fund management, the higher the return, and therefore, the higher the benefit level which can be obtained. 6. Increased benefits will entice firefighters to stay with the department longer, which will, over time, allow for savings on training, and will entice good firefighters to the department. 7. The benefit level should be reviewed annually, or about July 1 of each year. • What cost is projected for 1999? The City's contribution for the Fire Relief Association is $27,500 in 1998. This is in comparison to the projected 1999 budget of $21,500, a decrease of $6,000. The decrease can be directly attributed to how well the fund is doing during these strong economic times.