Retirement Benefits Advisory Committee

DRAFT Minutes of meeting

Tuesday July 20, 2010

Meeting called to order at 7:00pm

Members Present:

Howard Lasser, Michael Matson, David Scribner, Jay Wahlberg

Also attending from the firm of Hooker & Holcombe, Inc.:

Richard S. Sych, Senior Vice President Consulting Actuary

65 La Salle Road

West Hartford, CT 06107-2397

P: (860) 521-8400

E: Rsych@hhconsultants.com

 

Meeting called to order at 7:00pm

Minutes of meeting on June 17, 2010 were approved as amended.

Richard Sych presented information on the actuarial estimates for the town (presentation attached).

There was discussion on sources of data and assumptions used in determining estimates.

Key items of note:

  • Data is provided from the town controller, school finance director and investment trustee.
  • Assumptions as noted in the presentation:
    • Investment return 7.5% - noted this was a moderate assumption of return compared to experience of our and other portfolios Mr. Sych has seen.
    • Catch up (unfunded expense) is amortized over 15 years – noted this was reasonable time frame.
    • Salary cost inflation, including steps is 5% - noted this could be subject to review and revision based on experience.
  • We noted that the calculation could significantly vary based on recent investment results, discussion ensued on various techniques and alternatives, such as averaging of asset valuation or projected unit credit method, intended to smooth the calculation of the contribution.
  • Calculation does not include formula for Volunteer Firemen.  Jay will follow up with determining where this is funded from

David Scribner left the meeting at approximately 7:20 pm.

Meeting adjourned 8:25pm

 

Respectfully,

Howard Lasser