|
Exhibit A
<br /> Alison Freeman
<br /> September 29,2014 �,r�'
<br /> Page 3 � 1
<br /> Data Requirements
<br /> In order for us to begin the GASB 45 valuation,please provide:
<br /> ■ Written summary of the City's retiree healthcare plan provisions,including a descriprion of the City's
<br /> contributions for active and retired employees if they have changed since the June 30,2013 actuarial
<br /> valuation. This summary will be used as the basis of retiree healthcare benefits provided by the City for
<br /> the June 30,2015 actuarial valuation.
<br /> ■ Copies of the most recent MOUs for bargained employee groups and agreements for unrepresented
<br /> groups,if that information is not available on the City's website.
<br /> ■ Total City's pay-as-you-go costs for retiree healthcare benefits for 2012/13 and 2013/14.
<br /> ■ The City's 2013 and 2014 OPEB financial statement footnotes(or drafts)if available.
<br /> ■ The City's most current CaIPERS PEMHCA resolution(s)if different from that provided for the
<br /> June 30,2013 valuation.
<br /> ■ The City's most recent Ca1PERS health premium invoice,including a list of the City's contribution for
<br /> each employee and retiree. Please remove any Social Security numbers.
<br /> ■ All quarterly and annual CERBT trust statements since September 30,2012 including contributions and
<br /> dates made.
<br /> ■ Active and retired participant data in an Excel workbook format. Active and retired participant
<br /> information can be provided on separate worksheets.
<br /> • Active Data-name,employee number(not Social Security number),gender,birth date,hire date,
<br /> medical plan,single/2-party/family coverage,Ca1PERS pension plan category(Miscellaneous,Police,
<br /> Fire),CalPERS pension plan tier(e.g.2.7%@55,2%@62,3%@50,3%@55,etc.),total Ca1PERS
<br /> service including service at other agencies(if available),bargaining or employee group,and annual
<br /> PERSable compensation. Indicate the pay period for the compensation reported. Include any active
<br /> employees who have waived healthcare coverage.
<br /> We request PERSable payroll so that the ARC as a percentage of payroll will be comparable to that
<br /> provided by CaIPERS for the pension plan. The City can provide a different amount for payroll,such
<br /> as base pay,if more convenient,but the ARC as a percentage of payroll may then not be on the same
<br /> basis as presented for the Ca1PERS pension plan.
<br /> • Retiree Data-name,employee number(not Social Security number),gender,birth date,hire date,
<br /> retirement type(service retirement,disability retirement,surviving spouse),retirement date,medical
<br /> plan,single/2-party/family coverage,Ca1PERS pension plan category(Miscellaneous,Police,Fire),
<br /> bargaining or employee group,spouse's birth date(if available),Medicare eligibility for retirees under
<br /> age 65 (if available),portion of premium paid by the City,and portion of premium paid by the retiree.
<br /> Include any retirees or surviving spouses of retirees who have waived coverage.
<br /> • Ca1PERS PEMHCA Data Extract—The City can request a copy of its Ca1PERS PEMHCA database by
<br /> downloading and submitting the Ca1PERS"GASB 45 Data Extract Request and Non-Disclosure
<br /> Agreement"and the"GASB 45 Data Extract Receiving Party Sending Electronic Information
<br /> Agreement"from the CalPERS website(www.calpers.ca.gov/index jsp?bc=/employer/retiree-ben-
<br /> trust/data-extract.xml). This data extract may be helpful to the City in assembling the employee census
<br /> information requested above,including retirees who waived coverage. If the City wants us to use the
<br /> Ca1PERS data extract for the valuation,it should:
<br /> -Add PERSable compensation to each active record.
<br /> -Add bargaining unit or employee group to each active and retiree record.
<br /> 411 Borel Avenue,Suite 101 •San Mateo,California 94402
<br /> ATTY(AGR.2014.205/Bd�@t��ia����-��'Q���C���i 'wetr:www.bartel-associates.com
<br />
|