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1 CITY OF TALLAHASSEE PENSION PLAN FOR POLICE OFFICERS Chapter , F.S. Compliance Report In Connection with the October 1, 2016 Funding Actuarial Valuation Report And the Plan s Financial Reporting for the Year Ending September 30, 2016
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4 TABLE OF CONTENTS Title Page Ch , F.S. Results Schedule of Changes in Net Pension Liability 1. Using financial reporting assumptions per GASB Statement No Using assumptions prescribed in Section (1)(a), F.S Using assumptions prescribed in Section (1)(b), F.S Using the mandated mortality and funding interest rate +2% 4 Assets Versus Benefit Payments Projections 5. Using funding assumptions 5 6. Using assumptions prescribed in Section (1)(a), F.S Using assumptions prescribed in Section (1)(b), F.S Using the mandated mortality and funding interest rate +2% 8 Actuarially Determined Contribution 9
5 CH , Florida Statutes RESULTS
6 1 Schedule of Changes in the Employers' Net Pension Liability Using Financial Reporting Assumptions per GASB Statement No. 67 Fiscal year ending September 30, Total pension liability a. Service Cost $ 5,573,000 b. Interest 23,784,000 c. Benefit Changes - d. Difference between actual & expected experience & Other - e. Assumption Changes - f. Benefit Payments (15,737,000) g. Contribution Refunds (156,000) h. Net Change in Total Pension Liability 13,464,000 i. Total Pension Liability - Beginning 309,267,000 j. Total Pension Liability - Ending $ 322,731, Plan Fiduciary Net Position a. Contributions - Employer $ 6,585,000 b. Contributions - State - c. Contributions - Member 3,230,000 d. Net Investment Income 25,772,000 e. Benefit Payments (15,737,000) f. Contribution Refunds (156,000) g. Administrative Expense (200,000) h. Other - i. Net Change in Plan Fiduciary Net Position 19,494,000 j. Plan Fiduciary Net Position - Beginning 260,280,000 k. Plan Fiduciary Net Position - Ending $ 279,774, Net Pension Liability / (Asset) 42,957,000 Valuation Date 10/01/2014 Measurement Date 09/30/2016 Investment Return Assumption 7.75% Mortality Table RP-2000 with blue collar rates and improvements projected to 2029 using Scale AA
7 2 Schedule of Changes in the Employers' Net Pension Liability Using Assumptions required under (1)(a), F.S. Fiscal year ending September 30, Total pension liability a. Service Cost $ 5,834,000 b. Interest 24,416,000 c. Benefit Changes - d. Difference between actual & expected experience & Other - e. Assumption Changes - f. Benefit Payments (15,737,000) g. Contribution Refunds (156,000) h. Net Change in Total Pension Liability 14,357,000 i. Total Pension Liability - Beginning 317,164,000 j. Total Pension Liability - Ending $ 331,521, Plan Fiduciary Net Position a. Contributions - Employer $ 6,585,000 b. Contributions - State - c. Contributions - Member 3,230,000 d. Net Investment Income 25,772,000 e. Benefit Payments (15,737,000) f. Contribution Refunds (156,000) g. Administrative Expense (200,000) h. Other - i. Net Change in Plan Fiduciary Net Position 19,494,000 j. Plan Fiduciary Net Position - Beginning 260,280,000 k. Plan Fiduciary Net Position - Ending $ 279,774, Net Pension Liability / (Asset) 51,747,000 Valuation Date 10/01/2014 Measurement Date 09/30/2016 Investment Return Assumption 7.75% Mortality Table RP-2000 fully generational using Scale AA
8 3 Schedule of Changes in the Employers' Net Pension Liability Using Assumptions required under (1)(b), F.S. Fiscal year ending September 30, Total pension liability a. Service Cost $ 9,688,000 b. Interest 24,074,000 c. Benefit Changes - d. Difference between actual & expected experience & Other - e. Assumption Changes - f. Benefit Payments (15,737,000) g. Contribution Refunds (156,000) h. Net Change in Total Pension Liability 17,869,000 i. Total Pension Liability - Beginning 416,939,000 j. Total Pension Liability - Ending $ 434,808, Plan Fiduciary Net Position a. Contributions - Employer $ 6,585,000 b. Contributions - State - c. Contributions - Member 3,230,000 d. Net Investment Income 25,772,000 e. Benefit Payments (15,737,000) f. Contribution Refunds (156,000) g. Administrative Expense (200,000) h. Other - i. Net Change in Plan Fiduciary Net Position 19,494,000 j. Plan Fiduciary Net Position - Beginning 260,280,000 k. Plan Fiduciary Net Position - Ending $ 279,774, Net Pension Liability / (Asset) 155,034,000 Valuation Date 10/01/2014 Measurement Date 09/30/2016 Investment Return Assumption 5.75% Mortality Table RP-2000 fully generational using Scale AA
9 4 Schedule of Changes in the Employers' Net Pension Liability Using Assumptions under (1)(b), F.S. except 2% higher investment return assumption Fiscal year ending September 30, Total pension liability a. Service Cost $ 3,673,000 b. Interest 24,007,000 c. Benefit Changes - d. Difference between actual & expected experience & Other - e. Assumption Changes - f. Benefit Payments (15,737,000) g. Contribution Refunds (156,000) h. Net Change in Total Pension Liability 11,787,000 i. Total Pension Liability - Beginning 250,502,000 j. Total Pension Liability - Ending $ 262,289, Plan Fiduciary Net Position a. Contributions - Employer $ 6,585,000 b. Contributions - State - c. Contributions - Member 3,230,000 d. Net Investment Income 25,772,000 e. Benefit Payments (15,737,000) f. Contribution Refunds (156,000) g. Administrative Expense (200,000) h. Other - i. Net Change in Plan Fiduciary Net Position 19,494,000 j. Plan Fiduciary Net Position - Beginning 260,280,000 k. Plan Fiduciary Net Position - Ending $ 279,774, Net Pension Liability / (Asset) (17,485,000) Valuation Date 10/01/2014 Measurement Date 09/30/2016 Investment Return Assumption 9.75% Mortality Table RP-2000 fully generational using Scale AA
10 5 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions from the Plan's Latest Actuarial Valuation FYE Assets (BOY) Expected Investment Return Projected Benefit Payments Assets (EOY) ,774,000 20,909,000 16,456, ,227, ,227,000 21,229,000 17,052, ,404, ,404,000 21,525,000 17,713, ,216, ,216,000 21,790,000 18,464, ,542, ,542,000 22,011,000 19,366, ,187, ,187,000 22,180,000 20,280, ,087, ,087,000 22,291,000 21,195, ,183, ,183,000 22,342,000 22,046, ,479, ,479,000 22,333,000 22,887, ,925, ,925,000 22,257,000 23,734, ,448, ,448,000 22,112,000 24,566, ,994, ,994,000 21,896,000 25,252, ,638, ,638,000 21,616,000 25,834, ,420, ,420,000 21,269,000 26,398, ,291, ,291,000 20,855,000 26,900, ,246, ,246,000 20,372,000 27,338, ,280, ,280,000 19,823,000 27,685, ,418, ,418,000 19,205,000 27,994, ,629, ,629,000 18,520,000 28,232, ,917, ,917,000 17,765,000 28,396, ,286, ,286,000 16,940,000 28,575, ,651, ,651,000 16,038,000 28,718, ,971, ,971,000 15,059,000 28,794, ,236, ,236,000 14,001,000 28,802, ,435, ,435,000 12,863,000 28,771, ,527, ,527,000 11,642,000 28,658, ,511, ,511,000 10,338,000 28,496, ,353, ,353,000 8,948,000 28,278, ,023, ,023,000 7,471,000 28,001,000 90,493, ,493,000 5,903,000 27,668,000 68,728, ,728,000 4,242,000 27,275,000 45,695, ,695,000 2,486,000 26,807,000 21,374, ,374, ,000 26,269,000 - Number of years for which current market value of assets is adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: Valuation Investment Return Assumption 7.70% Valuation Mortality Table FRS Mortality - Special Risk Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future.
11 6 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions required under (1)(a), F.S. FYE Assets (BOY) Expected Investment Return Projected Benefit Payments Assets (EOY) ,774,000 20,909,000 16,456, ,227, ,227,000 21,229,000 17,052, ,404, ,404,000 21,525,000 17,713, ,216, ,216,000 21,790,000 18,464, ,542, ,542,000 22,011,000 19,366, ,187, ,187,000 22,180,000 20,280, ,087, ,087,000 22,291,000 21,195, ,183, ,183,000 22,342,000 22,046, ,479, ,479,000 22,333,000 22,887, ,925, ,925,000 22,257,000 23,734, ,448, ,448,000 22,112,000 24,566, ,994, ,994,000 21,896,000 25,252, ,638, ,638,000 21,616,000 25,834, ,420, ,420,000 21,269,000 26,398, ,291, ,291,000 20,855,000 26,900, ,246, ,246,000 20,372,000 27,338, ,280, ,280,000 19,823,000 27,685, ,418, ,418,000 19,205,000 27,994, ,629, ,629,000 18,520,000 28,232, ,917, ,917,000 17,765,000 28,396, ,286, ,286,000 16,940,000 28,575, ,651, ,651,000 16,038,000 28,718, ,971, ,971,000 15,059,000 28,794, ,236, ,236,000 14,001,000 28,802, ,435, ,435,000 12,863,000 28,771, ,527, ,527,000 11,642,000 28,658, ,511, ,511,000 10,338,000 28,496, ,353, ,353,000 8,948,000 28,278, ,023, ,023,000 7,471,000 28,001,000 90,493, ,493,000 5,903,000 27,668,000 68,728, ,728,000 4,242,000 27,275,000 45,695, ,695,000 2,486,000 26,807,000 21,374, ,374, ,000 26,269,000 - Number of years for which current market value of assets is adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: Valuation Investment Return Assumption 7.70% Valuation Mortality Table FRS Mortality - Special Risk Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future.
12 7 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions required under (1)(b), F.S. FYE Assets (BOY) Expected Investment Return Projected Benefit Payments Assets (EOY) ,774,000 15,478,000 16,456, ,796, ,796,000 15,405,000 17,052, ,149, ,149,000 15,293,000 17,713, ,729, ,729,000 15,133,000 18,464, ,398, ,398,000 14,918,000 19,366, ,950, ,950,000 14,638,000 20,280, ,308, ,308,000 14,290,000 21,195, ,403, ,403,000 13,873,000 22,046, ,230, ,230,000 13,383,000 22,887, ,726, ,726,000 12,817,000 23,734, ,809, ,809,000 12,171,000 24,566, ,414, ,414,000 11,445,000 25,252, ,607, ,607,000 10,641,000 25,834, ,414, ,414,000 9,759,000 26,398, ,775, ,775,000 8,797,000 26,900, ,672, ,672,000 7,752,000 27,338, ,086, ,086,000 6,626,000 27,685, ,027, ,027,000 5,417,000 27,994,000 86,450, ,450,000 4,123,000 28,232,000 62,341, ,341,000 2,744,000 28,396,000 36,689, ,689,000 1,277,000 28,575,000 9,391, ,391,000-28,718, ,794, ,802, ,771, ,658,000 - Number of years for which current market value of assets is adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: Valuation Investment Return Assumption 5.70% Valuation Mortality Table FRS Mortality - Special Risk Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future.
13 8 Asset and Benefit Payment Projection Not Reflecting Any Contributions from the Employer, State or Employee Using Assumptions under (1)(b), F.S. except 2% higher investment return assumption FYE Assets (BOY) Expected Investment Return Projected Benefit Payments Assets (EOY) ,774,000 26,340,000 16,456, ,658, ,658,000 27,270,000 17,052, ,876, ,876,000 28,229,000 17,713, ,392, ,392,000 29,213,000 18,464, ,141, ,141,000 30,211,000 19,366, ,986, ,986,000 31,219,000 20,280, ,925, ,925,000 32,236,000 21,195, ,966, ,966,000 33,265,000 22,046, ,185, ,185,000 34,313,000 22,887, ,611, ,611,000 35,380,000 23,734, ,257, ,257,000 36,469,000 24,566, ,160, ,160,000 37,591,000 25,252, ,499, ,499,000 38,759,000 25,834, ,424, ,424,000 39,986,000 26,398, ,012, ,012,000 41,280,000 26,900, ,392, ,392,000 42,653,000 27,338, ,707, ,707,000 44,122,000 27,685, ,144, ,144,000 45,701,000 27,994, ,851, ,851,000 47,407,000 28,232, ,026, ,026,000 49,259,000 28,396, ,889, ,889,000 51,274,000 28,575, ,588, ,588,000 53,469,000 28,718, ,339, ,339,000 55,866,000 28,794, ,411, ,411,000 58,492,000 28,802, ,101, ,101,000 61,373,000 28,771, ,703, ,703,000 64,541,000 28,658, ,586,000 Number of years for which current market value of assets is adequate to sustain the payment of expected retirement benefits, reflecting no contributions from the Employer, Employee or State, contrary to Florida Statutes and Plan provisions: N/A Valuation Investment Return Assumption 9.70% Valuation Mortality Table FRS Mortality - Special Risk Note: As required in Section (c) of the Florida Statutes, the projection of the Fund assets do not include contributions from the Employer, Employee or State, which is contrary to Florida Statutes and Plan provisions. For this reason, these projections should not be viewed as a representation of the amount of time the Fund can sustain benefit payments. Under the GASB standards which DO include contributions from the employer, employee and State, the Fund is expected to be able to sustain the benefit payment demands in the near-term and long-term future.
14 9 ACTUARIALLY DETERMINED CONTRIBUTION Plan's Latest Actuarial Valuation (1)(a) F.S. Assumptions (1)(b) F.S. Assumptions (1)(b) F.S. except 2% higher investment return assumption A. Valuation Date October 1, 2016 October 1, 2016 October 1, 2016 October 1, 2016 B. Actuarial Determined Contribution (ADC) to Be Paid During Fiscal Year Ending 9/30/2018 and 9/30/2019* 9/30/2018 and 9/30/2019* 9/30/2018 and 9/30/2019* 9/30/2018 and 9/30/2019* C. Assumed Dates of Employer Contributions Biweekly Biweekly Biweekly Biweekly D. Annual Payment to Amortize Unfunded Actuarial Liability $ 3,414,000 $ 3,414,000 $ 7,758,000 $ 0 E. Employer Normal Cost 3,435,000 3,435,000 7,309,000 1,254,000 F. Employer ADC if Paid on Valuation Date: D + E 6,849,000 6,849,000 15,067,000 1,254,000 G. Employer ADC Adjusted for Frequency of Payments 7,212,000 7,212,000 15,571,000 1,440,000 H. Employer ADC Adjusted for Frequency of Payments as % of Covered Payroll % % % 6.27 % I. Assumed Rate of Increase in Covered Payroll to Contribution Year N/A N/A N/A N/A J. Covered Payroll for Contribution Year 22,969,000 22,969,000 22,969,000 22,969,000 K. Employer ADC for Contribution Year: H x J 7,212,000 7,212,000 15,571,000 1,440,000 L. Estimated State Revenue in Contribution Year M. Net Employer ADC in Contribution Year 7,212,000 7,212,000 15,571,000 1,440,000 N. Net Employer ADC as % of Covered Payroll in Contribution Year: M J % % % 6.27 % O. Expected Member Contributions 2,701,000 2,701,000 2,701,000 2,701,000 P. Total Contribution (including Members) 9,913,000 9,913,000 18,272,000 4,141,000 Q. Total Contribution as % of Covered Payroll in Contribution Year: P J % % % % R. Investment Return Assumption 7.70% 7.70% 5.70% 9.70% Mortality Table FRS Mortality - FRS Mortality - FRS Mortality - FRS Mortality - Special Risk Special Risk Special Risk Special Risk *If an October 1, 2017 Actuarial Valuation Report is not prepared.
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