Please find enclosed the annual disclosures that satisfy the October 1, 2014 financial reporting requirements made under Section
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1 June 25, 2015 VIA Scott Baur, Plan Administrator City of Cocoa Firefighters Retirement Plan The Resource Centers, LLC 4360 Northlake Blvd, Suite 206 Palm Beach Gardens, FL Re: Dear Scott: Senate Bill 534 (Section , Florida Statutes) Compliance Please find enclosed the annual disclosures that satisfy the October 1, 2014 financial reporting requirements made under Section Our office will submit this information electronically to the Department of Management Services by the June 28, 2015 deadline. However, it is important for you to be aware that this report must also be made available on the Plan or Plan Sponsor s website, if such website exists. A deadline for this website publication is not made clear in the law. If there are any questions, concerns, or comments about any of the items contained in this report, please feel free to contact me. Respectfully submitted, Foster & Foster, Inc. By: DHL/lke Enclosures Douglas H. Lozen, EA, MAAA Enrolled Actuary # cc via Mark Floyd, Board Attorney Parker Commons Blvd., Suite 104 Fort Myers, FL (239) Fax (239)
2 CITY OF COCOA FIREFIGHTERS' RETIREMENT SYSTEM SECTION , FLORIDA STATUTES COMPLIANCE With respect to the reporting standards for defined benefit retirement plans or systems contained in Section (1), F.S., the actuarial disclosures required under this section were prepared and completed by me or under my direct supervision and I acknowledge responsibility for the results. To the best of my knowledge, the results are complete and accurate, and in my opinion, meet the requirements of Section (1), Florida Statutes, and Rule 60T , Florida Administrative Code. By: Date: 6/25/2015 Douglas H. Lozen, EA, MAAA Enrolled Actuary #
3 INTRODUCTION When reviewing the following schedules, please note the following: 1) The purpose of producing this report is solely to satisfy the requirements set forth by Section , Florida Statutes, and is mandatory for every Florida public pension fund, excluding the Florida Retirement System (FRS). 2) None of the schedules shown have any impact on the funding requirements of the Plan. These schedules are for statutory compliance purposes only. 3) In the schedules that follow, the columns labeled ACTUAL represent the final recorded GASB 67/68 results. The columns labeled HYPOTHETICAL illustrate what the results would have been if different assumptions were used. 4) It is our opinion that the Plan s actual assumptions utilized in the October 1, 2014 Actuarial Valuation Report, as adopted by the Board of Trustees, are reasonable individually and in the aggregate, and represent our best estimate of future Plan experience. 5) The Number of Years Expected Benefit Payments Sustained calculated in Section II: Asset Sustainability should not be interpreted as the number of years the Plan has left until it is insolvent. This calculation is required by , Florida Statutes, but the numeric result is irrelevant, since in its calculation we are to assume there will be no further contributions to the Fund. As long as the Actuarially Determined Contribution is made each year the Plan will never become insolvent. 1 Foster & Foster
4 SECTION I - GASB 67 SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS ACTUAL HYPOTHETICAL 8.00% 8.00% 6.00% 10.00% RP-2000 RP-2000 RP-2000 RP-2000 Static Generational Generational Generational 9/30/2014 9/30/2014 9/30/2014 9/30/2014 Total Pension Liability Service Cost 433, , , ,777 Interest 1,731,707 1,811,551 1,732,651 1,838,657 Change in Excess State Money 34,808 34,808 34,808 34,808 Change in Funding Standard Account Share Plan Allocation Changes of Benefit Terms Differences Between Expected and Actual Experience Changes of Assumptions Contributions - Buy Back Benefit Payments, Including Refunds of Employee Contributions (1,352,119) (1,352,119) (1,352,119) (1,352,119) Net Change in Total Pension Liability 848, ,283 1,124, ,123 Total Pension Liability - Beginning 22,404,546 23,380,274 29,359,981 19,271,719 Total Pension Liability - Ending (a) 23,252,656 $ 24,330,557 $ 30,484,780 $ 20,099,842 Plan Fiduciary Net Position Contributions - Employer 1,720,919 1,720,919 1,720,919 1,720,919 Contributions - State 129, , , ,468 Contributions - Employee 134, , , ,687 Contributions - Buy Back Net Investment Income 1,370,989 1,370,989 1,370,989 1,370,989 Benefit Payments, Including Refunds of Employee Contributions (1,352,119) (1,352,119) (1,352,119) (1,352,119) Administrative Expense (56,334) (56,334) (56,334) (56,334) Other Net Change in Plan Fiduciary Net Position 1,947,610 1,947,610 1,947,610 1,947,610 Plan Fiduciary Net Position - Beginning 13,327,047 13,327,047 13,327,047 13,327,047 Plan Fiduciary Net Position - Ending (b) $ 15,274,657 $ 15,274,657 $ 15,274,657 $ 15,274,657 Net Pension Liability - Ending (a) - (b) $ 7,977,999 $ 9,055,900 $ 15,210,123 $ 4,825,185 2 Foster & Foster
5 SECTION II - ASSET SUSTAINABILITY PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Table 1 Plan Assumptions: 8.00% and RP-2000 Static Mortality Year Projected Beginning Projected Total Projected Benefit Projected Projected Investment Projected Ending Fiduciary Net Position Contributions Payments* Administrative Expense Earnings Fiduciary Net Position ,274,657-1,867,187-1,147,285 14,554, ,554,755-1,554,187-1,102,213 14,102, ,102,781-1,640,258-1,062,612 13,525, ,525,135-1,708,773-1,013,660 12,830, ,830,022-1,748, ,449 12,037, ,037,641-1,763, ,490 11,167, ,167,096-1,806, ,127 10,182, ,182,214-1,772, ,689 9,153, ,153,690-1,757, ,001 8,058, ,058,331-1,752, ,578 6,880, ,880,701-1,744, ,659 5,616, ,616,424-1,743, ,560 4,252, ,252,144-1,737, ,666 2,785, ,785,176-1,769, ,041 1,167, ,167,879-1,781, *All DROP Balances paid in Number of Years Expected Benefit Payments Sustained: This projection assumes no further contributions, assumes no further benefit accruals, and assumes Market Value of Assets earn 8.00% interest. It is important to note that as long as the Actuarially Determined Contribution is made each year, the Plan will never become insolvent. 3 Foster & Foster
6 SECTION II - ASSET SUSTAINABILITY PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Year Projected Beginning Projected Total Projected Benefit Projected Projected Investment Projected Ending Fiduciary Net Position Contributions Payments* Administrative Expense Earnings Fiduciary Net Position ,274,657-1,868,188-1,147,245 14,553, ,553,714-1,558,346-1,101,963 14,097, ,097,331-1,647,955-1,061,868 13,511, ,511,244-1,720,233-1,012,090 12,803, ,803,101-1,764, ,682 11,992, ,992,636-1,782, ,100 11,097, ,097,966-1,829, ,639 10,082, ,082,659-1,800, ,596 9,016, ,016,847-1,789, ,756 7,876, ,876,808-1,789, ,579 6,646, ,646,238-1,786, ,227 5,319, ,319,662-1,792, ,860 3,880, ,880,702-1,793, ,706 2,325, ,325,649-1,833, , , ,957-1,854, *All DROP Balances paid in Number of Years Expected Benefit Payments Sustained: Table 2 Hypothetical Assumptions: 8.00% and RP-2000 Generational Mortality This projection assumes no further contributions, assumes no further benefit accruals, and assumes Market Value of Assets earn 8.00% interest. It is important to note that as long as the Actuarially Determined Contribution is made each year, the Plan will never become insolvent. 4 Foster & Foster
7 SECTION II - ASSET SUSTAINABILITY PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Year Projected Beginning Projected Total Projected Benefit Projected Projected Investment Projected Ending Fiduciary Net Position Contributions Payments* Administrative Expense Earnings Fiduciary Net Position ,274,657-1,868, ,434 14,266, ,266,903-1,558, ,264 13,517, ,517,821-1,647, ,631 12,631, ,631,497-1,720, ,283 11,617, ,617,547-1,764, ,128 10,497, ,497,528-1,782, ,369 9,291, ,291,127-1,829, ,569 7,963, ,963,750-1,800, ,813 6,587, ,587,155-1,789, ,535 5,138, ,138,895-1,789, ,659 3,604, ,604,405-1,786, ,660 1,980, ,980,262-1,792,820-65, , ,473-1,793, *All DROP Balances paid in Number of Years Expected Benefit Payments Sustained: Table 3 Hypothetical Assumptions: 6.00% and RP-2000 Generational Mortality This projection assumes no further contributions, assumes no further benefit accruals, and assumes Market Value of Assets earn 6.00% interest. It is important to note that as long as the Actuarially Determined Contribution is made each year, the Plan will never become insolvent. 5 Foster & Foster
8 SECTION II - ASSET SUSTAINABILITY PROJECTION OF THE NUMBER OF YEARS ASSETS WILL SUSTAIN BENEFIT PAYMENTS Year Projected Beginning Projected Total Projected Benefit Projected Projected Investment Projected Ending Fiduciary Net Position Contributions Payments* Administrative Expense Earnings Fiduciary Net Position ,274,657-1,868,188-1,434,056 14,840, ,840,525-1,558,346-1,406,135 14,688, ,688,314-1,647,955-1,386,434 14,426, ,426,793-1,720,233-1,356,668 14,063, ,063,228-1,764,147-1,318,115 13,617, ,617,196-1,782,770-1,272,581 13,107, ,107,007-1,829,946-1,219,203 12,496, ,496,264-1,800,408-1,159,606 11,855, ,855,462-1,789,795-1,096,056 11,161, ,161,723-1,789,149-1,026,715 10,399, ,399,289-1,786, ,589 9,563, ,563,075-1,792, ,667 8,636, ,636,922-1,793, ,004 7,617, ,617,167-1,833, ,046 6,453, ,453,805-1,854, ,670 5,152, ,152,261-1,849, ,748 3,725, ,725,455-1,843, ,382 2,162, ,162,571-1,857, , , ,822-1,875, *All DROP Balances paid in Number of Years Expected Benefit Payments Sustained: Table 4 Hypothetical Assumptions: 10.00% and RP-2000 Generational Mortality This projection assumes no further contributions, assumes no further benefit accruals, and assumes Market Value of Assets earn 10.00% interest. It is important to note that as long as the Actuarially Determined Contribution is made each year, the Plan will never become insolvent. 6 Foster & Foster
9 SECTION III - FUNDING ACTUAL AND HYPOTHETICAL CONTRIBUTIONS APPLICABLE TO THE FISCAL YEAR ENDING SEPTEMBER 30, 2016 Valuation Date: 10/1/2014 ACTUAL HYPOTHETICAL 8.00% 8.00% 6.00% 10.00% RP-2000 RP-2000 RP-2000 RP-2000 Static Generational Generational Generational Total Required Contribution $1,524,866 $1,640,180 $2,234,558 $1,172,500 Expected Member Contribution 143, , , ,223 Expected State Money 94,660 94,660 94,660 94,660 Expected Sponsor Contribution (Fixed $) $1,286,983 $1,402,297 $1,996,675 $934,617 Expected Sponsor Contribution (% of Payroll) 58.40% 63.64% 90.61% 42.41% ASSETS Actuarial Value ¹ 14,780,731 14,780,731 14,780,731 14,780,731 Market Value ¹ 15,274,657 15,274,657 15,274,657 15,274,657 LIABILITIES Present Value of Benefits Active Members Retirement Benefits 9,712,602 10,213,087 15,096,782 7,322,605 Disability Benefits 353, , , ,741 Death Benefits 22,201 16,725 19,315 14,719 Vested Benefits 527, , , ,703 Refund of Contributions 72,090 72,107 75,746 68,843 Service Retirees 11,459,372 12,005,921 14,600,724 10,145,138 Beneficiaries 751, , , ,181 Terminated Vested 1,172 1,172 1,172 1,172 Disability Retirees 1,438,000 1,507,562 1,887,287 1,248,245 DROP Retirees ¹ 1,676,933 1,739,786 2,040,690 1,528,575 Excess State Monies Reserve 550, , , ,678 Total: 26,564,916 27,795,290 36,584,089 22,189,600 Present Value of Future Salaries 15,758,038 15,774,327 17,613,144 14,283,580 Present Value of Future Member Contributions 1,024,272 1,025,331 1,144, ,433 Total Normal Cost (Entry Age Normal) 470, , , ,838 Present Value of Future Normal Costs (Entry Age Normal) 3,238,152 3,423,325 6,059,921 2,046,477 Total Actuarial Accrued Liability ¹ 23,326,764 24,371,965 30,524,168 20,143,123 Unfunded Actuarial Accrued 8,546,033 9,591,234 15,743,437 5,362,392 Liability (Entry Age Normal) 7 Foster & Foster
10 SECTION III - FUNDING ACTUAL AND HYPOTHETICAL CONTRIBUTIONS APPLICABLE TO THE FISCAL YEAR ENDING SEPTEMBER 30, 2016 Valuation Date: 10/1/2014 ACTUAL HYPOTHETICAL PENSION COST 8.00% 8.00% 6.00% 10.00% RP-2000 RP-2000 RP-2000 RP-2000 Static Generational Generational Generational Normal Cost (with interest) 489, , , ,380 Administrative Expenses (with interest) 58,587 58,587 58,024 59,151 Payment Required To Amortize UAAL (with interest) 976,788 1,066,192 1,378, ,969 Total Required Contribution $1,524,866 $1,640,180 $2,234,558 $1,172,500 ¹ The asset values and liabilities for DROP Members include accumulated DROP Balances as of 9/30/ Foster & Foster
Please find enclosed the annual disclosures that satisfy the October 1, 2014 financial reporting requirements made under Section
June 25, 2015 VIA EMAIL Ms. Ferrell Jenne, Plan Administrator Town of Indian River Shores Public Safety Officers and Firefighters Defined Benefit Plan Foster & Foster, Inc. 13420 Parker Commons Blvd.,
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