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Reso 2016-019
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Reso 2016-019
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Last modified
2/22/2016 3:51:53 PM
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2/22/2016 3:49:56 PM
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CM City Clerk-City Council
CM City Clerk-City Council - Document Type
Resolution
Document Date (6)
2/16/2016
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PERM
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8M Consent 2016 0216
(Reference)
Path:
\City Clerk\City Council\Agenda Packets\2016\Packet 2016 0216
8M Consent 2016 0216
(Reference)
Path:
\City Clerk\City Council\Agenda Packets\2016\Packet 2016 0216
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CITY OF SAN LEANDRO <br />Required Supplemental Information <br />For the year ended June 30, 2015 <br /> <br /> <br />2015 <br />Total Pension Liability <br />Service Cost $3,921,445 <br />Differences between expected and actual <br /> experience <br />Changes in assumptions <br />Interest 18,796,998 <br />Benefit payments, including refunds of <br /> employee contributions <br />Net change in total pension liability 22,718,443 <br />Total pension liability - beginning 255,554,562 <br />Total pension liability - ending (a)$278,273,005 <br />Plan fiduciary net position <br />Contributions - employer $4,594,523 <br />Contributions - employee 2,010,061 <br />Net investment income 29,807,971 <br />Benefit payments, including refunds of <br /> employee contributions <br />Net change in plan fiduciary net position 36,412,555 <br />Plan fiduciary net position - beginning 174,078,874 <br />Plan fiduciary net position - ending (b)$210,491,429 <br />Net pension liability - ending (a)-(b)$67,781,576 <br />Plan fiduciary net position as a percentage of <br />covered-employee payroll 74.37% <br />Covered-employee payroll $21,405,267 <br />Plan fiduciary net position as a percentage of <br />the total pension liability 316.66% <br />Notes to Schedule: <br />* Fiscal year 2015 was the 1st year of implementation, therefore only one year is shown. <br />Benefit changes - The figures above do not include any liability impact that may have resulted from plan changes <br />which occurred after June 30, 2013. This applies for voluntary benefit changes as well as any offers of Two Years <br />Additional Service Credit (a.k.a. Golden Handshakes). <br />Changes in assumptions - There were no changes in assumptions. <br />City of San Leandro <br />As of fiscal year ending June 30, 2015 <br />SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS <br />Last 10 Years* <br />Agent Multiple Employer Defined Benefit Retirement Plan - Miscellaneous Plan <br /> <br /> <br /> <br /> <br />90
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