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1 1I1111~lIrllli~~llilljljililillllriliiillrlllll , This dcument is made available electrnically by the Minnesta Legislative Reference Library as part f an nging digital archiving prject. FAIRMONT POLICEMEN'S RELIEF ASSOCIATION December 31/2010 Actuarial Valuatin
2 II I I April 2011 Van Iwaarden Assciates 840 Lumber Exchange Ten Suth Fifth Street Minneaplis MN f:
3 Ii December 31~ 2010 Actuarial Valuatin Table f Cntents I WL Intrductin Intrductin and Actuarial Certificatin Summary f Results Valuatin data - plan assets andmembers Actuarial Value f Assets Summary f Member Data Summary f Changes in Membership Valuatin results - actuarial values Actuarial Values Used t Determine Cntributin Present Value f Amrtizatin Payments Changes in the Unfunded Actuarial Accrued Liability Accunting basis results - GASB disclsure infrmatin Statement f Plan Net Assets - Market Value Statement f Changes in Plan Net Assets Schedule f Funding Prgress Schedule f Emplyer Cntributins Histrical tables Histrical Funding Rati Schedule Histry f Emplyer Cntributins Cmparative Schedule f Active Members Cmparative Schedule f Inactive Members Supplementarvinfrmatin Actuarial Assumptins and Methds Summary f Plan Prvisins Iq '" j ", I':.. IIIIt)..'0j i< III III 18
4 - December 31/2010 Actuarial Valuatin 1 ~ 1 I I Purpses fthe valuatin Intrductin and Actuarial Certificatin This reprt presents the results f the December 31, 2010 valuatin fr the Fairmnt Plicemen's Relief Assciatin. Its primary purpses are: t determine the funded status as f December 31, 2010 t determine the amrtizatin payment fr 2010, and t present infrmatin required t be disclsed under Gvernmental Accunting Standards Bard Statement N. 25 (GASB 25) as f December 31, Surces fdata The Relief Assciatin supplied December 31,2010 census data fr all members, cash flw infrmatin and the prtfli summary frm the State Bard f Investment. We have relied n this data in preparing this reprt. Changes frm the prir vear The prir actuarial valuatin f the plan was prepared as f December 31, The actuarial assumptins and methds used t prepare this reprt are the same as thse used in the 2009 reprt. The annual benefit value per unit increased frm $ n December 31, 2009 t $ n December 31, 2010, a 4.51% increase; 1.01% mre than the assumed increase f 3.5%. Summarvfvaluatin results The market value f assets increased frm $6,972,356 t $7,421,193. The actuarial value f assets, which is based n bk value, decreased frm $6,316,856 t $6,153,663 as f December 31, The funded status f the plan decreased frm 84.4% n December 31, 2009 t 81.7% n December 31, The decrease was generated principally by the decrease in the actuarial value f assets, the liability lss and by the decrease in City cntributins. The amrtizatin payment has increased frm $144,226 last year, t $182,793 this year. -
5 December 31/2010 Actuarial Valuatin 2 Intrductin and Actuarial Certificatin Actuarialcertificatin We certify that the actuarial valuatin has been prepared in accrdance with Minnesta Statutes and as they relate t lcal plice department relief assciatins in general and the Fairmnt Plicemen's Relief Assciatin in particular. Respectfully submitted, Sandra L. Bruns, FSA Cnsulting Actuary April 2011 L/D/C/R: 4/GN/SB/MM Mark D. Meyer, JD, FSA Cnsulting Actuary ;,0 ;...
6 December 31/2010 Actuarial Valuatin 3 A. Membership data* 1. Liability duratin a. Average annuity factr b. Average life expectancy c. Benefit life expectancy 2. Number f members a. Retirees b. Survivng spuses c. Ttal Summary f Results December 31, J 13 December 31, J 13 B. Amrtizatin payments 1. Unfunded actuarial accrued liability 2. Amrtizatin payment $1,166, ,226 $1,374, ,793 C. Value fplan assets 1. Market value 2. Actuarial value (fr calculating cntributins) 3. Investment return n actuarial value f assets December 31, 2009 $6,972,356 6,316, % December 31, 2010 $7,421,193 6,153, % E. Benefitliabilities 1. Present value f future benefits 2. Actuarial accrued liability 7,483,562 7,483,562 7,528,411 7,528,411 F. Fundedstatus 1. Actuarial value f assets as a percent f liabilities 2. Market value f assets as a percent f liabilities 84.4% 93.2% 81.7% 98.6% *This is a clsed grup, all members have retired, s there are nly retirees and vested beneficiaries.
7 December Actuarial Valuatin 4... A. Unrealized gain Actuarial Value f Assets -- B. Actuarial value fassets 1. Bk value 2. One-third f unrealized gain 3. Actuarial value ( ) Year Ending December 31: Market Value 7,192,518 7,451,758 6)79,967 6,972,356 7,421,193 Bk Value 6,468,184 6,846,282 6,970)42 5,989)06 5,519,898 December 31, ,989, ,750 6,316,856 Unrealized Gain (Market - Bk) 724, ,476 (790,175) 983,250 1,901,295 December ,519, ,765 6,153, ~... ;.-.. j I
8 \ ' December 31/ 2010 Actuarial Valuatin 5 Summary f Member Data. A. Retirees 1. Age & service 2. Ttal annual benefits 3. Average annual benefit 4. Average age 5. Average annuity factr B. Beneficiaries 1. Surviving spuses 2. Ttal annual benefits 3. Average annual benefit 4. Average age 5. Average annuity factr December 31, 2009 December 31, $498,525 $49, $92,811 $30, $521,029 $52,103 71, $97,000 $32, C. Ttal numberfmembers fa.1. + B.1.) ~
9 December 31/2010 Actuarial Valuatin Summary f Changes in Membership A. Numberfmembers n December31, 2009 B. Changes in membership 1. Deaths 2. Crrectins 3. Ttal changes Retirees 10.Q Beneficiaries 3.Q 13.Q 6 III III III III III III III.- C. Numberfmembers n December31,
10 December 31/2010 Actuarial Valuatin 7 Funding Basis Actuarial Values Used t Determine Cntributin December 31, 2009 December 31, A. Actuarialpresent value fprjectedbenefits (the value fallfuture benefits t be paidt the current grup fmembers) 1. Active members $0 2. Vested terminated members 3. Retired members 6,707, Spuses and children receiving benefits 776, Disabled members receiving benefits Q 6. Ttal present value f prjected benefits 7,483,562 $0 6,755, ,044 Q 7,528,411 ', B. Actuarialaccruedliabilitv (the cstallcatedt allprir vears) 1. Active members 2. Vested terminated members 3. Retired members 4. Spuses and children receiving benefits 5. Disabled. members receiving benefits 6. Ttal actuarial accrued liability C. Unfundedactuarialaccruedliabilitv 1. Ttal actuarial accrued liability (B.6.) 2. Actuarial value f assets 3. Unfunded actuarial accrued liability ( ) 4. Funded status (2. / 3.) $0 6,707, ,031 Q 7,483,562 $7,483,562 6,316,856 1,166, % $0 6,755, ,044 Q 7,528,411 $7,528,411 6,153,663 1,374, % L, [~ c D. Develpmentfmunicipalcntributin pavable: 1. Unfunded actuarial accrued liability (UAL) (C.3.) 2. Amrtizatin payment t fund plan by 12/31/2011 (see page 8) 3. Expected administrative expense 4. Municipal cntributin ( ) E. Key ecnmicassumptins 1. Funding interest rate 2. Annual benefit increase This is a clsed grup, all members have retired, s there is n nrmal cst 2011 $1,166, ,226 25, , % 3.50% 2012 $1,374, ,793 25, , % 3.50% IdL, m:;:",i,j;j
11 December 31,2010 Actuarial Valuatin Present Value f Amrtizatin Payments H.F Extensin t 2020 Amrtizatin Based n Payment Amrtizatin Present Value Valuatin Date Payment December 31, 2010 Dec 31: 12/31/2011 $144,226 $137, /31/ , , /31/ , , /31/ , , /31/ , , /31/ , , /31/ , , /31/ , , /31/ , , /31/ , , Ttal 1,374,748 Interest fr present value: 5.0% 8 R R II II II III III 10
12 I December 31/2010 Actuarial Valuatin 9 Changes in the Unfunded Actuarial Accrued liability I A. Liabilitygain rlss fr the year ending n December31, Expected actuarial accrued liability (AAL), a. AAL as f December 31, 2009 b. Nrmal cst as f December 31,2009 (excluding expenses) c. Interest t December 31, 2010 n the AAL and nrmal cst d. Expected benefit payments fr the year (excluding pst-retirement benefits) e. Interest n benefit payments (1/2 year) f. Expected AAL n December 31, 2010 (sum f a. thrugh e.) 2. Actual AAL n December 31, 2010 a. Befre any assumptin r plan changes b. After unit value changes c. After assumptin and unit value changes d. After plan changes 3. Liability (gain) r lss a. Due t plan experience different frm that expected (2.a. - U.) b. Due t change in unit value (2.b. - 2.a.) c. Due t changes in actuarial assumptins (2.c. - 2.b.) d. Due t plan changes (2.d. - 2.c.) e. Ttal (a. + b. + C. + d.) B. Asset gain rlss fr the year ending n December31, Expected actuarial value f assets a. Actuarial value f assets n December 31, 2009 b. Actual benefit payments and expenses fr the year (including pst-ret benefits) c. Cntributins fr the year d. Expected return n assets e. Expected actuarial value f assets n December 31, 2010 (sum f a. thrugh d.) 2. Actual actuarial value f assets n December 31, Asset (gain) r lss (ie. - 2.) $7,483, ,178 (591,336) (14,783) 7,251,621 7,455,393 7,528,411 7,528,411 7,528, ,772 73,018 Q 276,790 6,316,856 (616,429) 140, ,936 6,144,518 6,153,663 (9,145) ~i j C. Changes in the unfundedaal 1. Expected unfunded AAL n December 31, Changes a. Actuarial (gain) r lss ther than change in unit value b. Change in unit value different frm expected c. Changes in actuarial methds and assumptins d. Ttal change 3. Unfunded AAL n December 31, ,107, ,627 73, ,645 1,374,748 II,r, II 'L'
13 December 31/ 2010 Actuarial Valuatin 10 Statement f Plan Net Assets - Market Value A.Assets 1. Cash 2. Shrt term investments 3. Ttal B. Receivables 1. Accrued interest 2. Distributins 3. Accrued cntributins 4. Ttal C. Accunts pavable D. Investments, atfair value 1. Mney market 2. Mutual funds 3. Asset and mrtgage backed securities 4. Municipal Bnds 5. Unit trusts 6. Crprate bnds 7. Gvernment securities 8. GNMA mrtgage certificate 9. Limited partnerships 10. Investments thrugh City f Fairmnt Trust Fund 11. Minnesta State Bard f Investments 12. Ttal December 31, 2009 December 31, , ,148 Q Q 303, , Q Q , , ,567,101 7,207,045 6,667,696 7,207,045. D. Netassets fr pensin benefits (A. + B. + C.) 6,972,356 7,421,193
14 11 December 31/2010 Actuarial Valuatin Statement f Changes in Plan Net Assets December 31, 2009 December 31, 2010 ~ ~ ~ ~ A. Additins 1. Cntributins a.emplyer 346, ,155 b. Plan members Q Q c. Ttal 346, , Investment incme (net f expense) a. Interest and dividends 96,419 3,563 b. Partnership incme c. Realized gain/(lss) (803,497) 1,779 d. Change in unrealized appreciatin/(depreciatin) 1,773, ,769 e. Miscellaneus incme 16 Q f. Ttal 1,066, , Transfers in Q Q 4. Ttal additins 1,412,891 1,065,266 B. Deductins 1. Service pensins 468, , Survivrs pensins 115, Distributins t members 11, Prfessinal services 10,620 11, Salaries 12,352 11, Other expenses 1,342 2, Transfers ut Q Q 8. Ttal deductins 620, ,429 C. Net increase 792, ,837 D. Adjustments 0 0 r II II E. Netassets heldin special fund 1. Beginning f year 6,179,967 6,972, End f year 6,972,356 7,421,193 F. Investmentreturn 1. Market value f assets 17.65% 13.74% 2. Actuarial value f assets 17.84% 5.15% I
15 December 31/2010 Actuarial Valuatin 12 Accunting Basis Schedule f Funding Prgress (Dllar amunts in thusands) Actuarial Actuarial Unfunded As f Value f Accrued AAL Funded December 31: Assets Liability CAAL) (UAAL) Rati 1993 $4,570 $5,781 $1, % ,828 5,987 1, % ,274 6, % ,808 6, % ,516 6,164 (352) 105.7% ,355 6, % ,113 7, % ,170 7, % ,960 7, % ,431 7,831 1, % ,431 7,831 1, % ,438 7,910 1, % ,480 7,734 1, % ,710 7,882 1, % ,048 7, % ,707 7,895 1, % ,317 7,484 1, % ,154 7,528 1, % Cvered Payrll UAAL as a % f Cvered Payrll* 555.5% 519.7% 355.2% 152.7% % 228.6% 37.4% 63.6% ",'..., r1 ': _.<.", ':<..., "
16 \ L December 31/2010 Actuarial Valuatin 13 Accunting Basis Schedule f Emplyer Cntributins ~ Year Ended December 31: Annual Emplyer Cntributins 243, , , , ,828 5,829 7,529 10,095 90, , , , , , , , ,155
17 December 31/ 2010 Actuarial Valuatin 14 Histrical Tables Histrical Funding Rati Schedule (Dllar amunts in thusands) As f December 31: Actuarial Accrued Liability 5,627 5,803 5,803 5,952 5,781 5,987 6,066 6,179 6,164 6,835 7,174 7,245 7,573 7,831 7,560 7,910 7,734 7,882 7,895 7,484 7,528 Actuarial Value f ill;sets 3,137 3,874 3,874 4,179 4,570 4,828 5,274 5,808 6,516 6,355 7,113 7,170 6,960 6,431 6,394 6,438 6,480 6,710 6,707 6,317 6,154 Percent Funded 55.7% 66.8% 66.8% 70.2% 79.1% 80.6% 86.9% 94.0% 105.7% 93.0% 99.1% 99.0% 91.9% 82.1% 84.6% 81.4% 83.8% 85.1% 85.0% 84.4% 81.7%. 8 -,---~~~~~~~~~~~~~--,-~~...-c; 2 a Year ImI Assets Liabilities I
18 December 31/ 2010 Actuarial Valuatin 15 Histrical Tables Histry f Emplyer Cntributins Valuatin December 31: Nrmal Cst as a Percent f Payrll Amrtizatin f Unfunded Actuarial Liability ~ ~ ~ ~ % 36.26% 35.13% 35.13% 35.24% 35.51% 35.54% 36.49% 37.21% $201, , , , ,913 78,140 38,541 56,447 7,529 10,095 90, , , , , , , , , ,793
19 December 31/2010 Actuarial Valuatin 16 Histrical Tables Cmparative Schedule f Active Members Number f Valuatin Active Valuatin Averages December 31: Members Payrll Age Service Pay % Increase , , % , , % , , % , , % , , % , , % , , % , , % , , %
20 pecember 31/ 2010 Actuarial Valuatin 17 Histrical Tables Cmparative Schedule f Inactive Members Number f Retirees and Beneficiaries As f Added Remved On Valuatin Annual Present Value December 31: t Rlls frm Rlls Date Benefits f Benefits 1990 $252,417 $3,526, ,491 3,521, ,546 3,944, ,879 3,611, ,682 3,504, ,009 3,954, ,615 3,848, ,633 4,302, ,613 5,418, ,729 7,174, ,326 7,245, ,261 7,573, ,356 7,830, ,954 7,560, ,864 7,909, ,622 7,733, ,661 7,882, ,723 7,932, ,667 7,895, ,336 7,483, ,029 7,528,411
21 December 31/ 2010 Actuarial Valuatin 18 Actuarial Assumptins and Methds 1. Mrtality 2. Withdrawal, disability, retirementage The UP-1984 Mrtality Table set frward 2 years fr males and set back 3 years fr females. As f December 31, 1999, there are n active members, and the plan is clsed t new members. 3. Interest Rate 5% cmpunded annually. 4. Cst-f-living adjustment 5. Actuarial Cst Methd 3.5% annually. Benefits fr members retiring as lieutenants remain level until they equal the benefits f a first class patrlman. The Entry Age Nrmal Cst Methd. Under this methd, the nrmal cst fr an individual member is the level annual dllar amunt required, beginning n the date fjining the assciatin, t accumulate the funds needed t pay the member's accrued benefits by their assumed retirement age. There is n nrmal cst fr a member r beneficiary in pay status. The actuarial accrued liability is the accumulated value f these annual nrmal csts n a given date. Fr members r beneficiaries receiving mnthly benefits, the accrued liability is the present value f future benefit payments. The nrmal cst and accrued liability fr the plan is the ttal f these values fr all members. 6. Amrtizatin perid Fixed date amrtizatin f December 31, 2020
22 December 31/2010 Actuarial Valuatin 19 Summary f Plan Prvisins 1. Nrmal Retirement Benefit 50% f "base pay" with 20 years f service, increased 2% per year up t a maximum f 60%. "Base pay" is the prevailing pay f a first class patrlman fr the City f Fairmnt. All members are nw retired. Their benefit is the benefit they are currently receiving, adjusted by increases in base pay. 2. Deferred Vested Benefit Nne. All members are retired. 3. Surviving Spuse's Benefit Annual benefit equal t 35% f base pay. If surviving spuse married member after retirement, marriage must have ccurred at least five years befre member's death. 4. Surviving Children's Benefit Annual benefit equal t 6.25% f base pay per child, up t a maximum benefit f 25% f base pay if spuse is receiving benefits, r 50% if n spuse. Children are eligible until attainment f age Member Cntributins Nne. There are n active members.
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