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HomeMy WebLinkAboutOrdinance 6895 (2)113 West Mountain Street Fayetteville, AR 72701 (479) 575-8323 Ordinance: 6895 File Number: 2025-1006 AN ORDINANCE TRANSFERRING ADMINISTRATION OF RETIREMENT COVERAGE FOR ELIGIBLE MEMBERS OF THE FAYETTEVILLE POLICE PENSION AND RELIEF FUND TO THE ARKANSAS LOCAL POLICE AND FIRE RETIREMENT SYSTEM (LOPFI) AND AUTHORIZING THE MAYOR TO ENTER INTO AN IRREVOCABLE AGREEMENT WITH LOPFI WHEREAS, the Board of Trustees of the Fayetteville Police Pension and Relief Fund (Local Plan) has elected to have its Local Plan administered by LOPFI as stated by Resolution dated July 15, 2025; and WHEREAS, the Board of Trustees has requested by Resolution that the City of Fayetteville, Arkansas act as its agent henceforth. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1: That the City Council of the City of Fayetteville, Arkansas hereby acknowledges that if accepted by LOPFI, the administration of the Fayetteville Police Pension and Relief Fund (Local Plan) shall be transferred to LOPFI under authority of Arkansas Code Annotated 24-10-101 et. seq., as amended. Such transfer shall mean the administration of the Local Plan only and not a change in the Local Plan's benefit program unless a benefit increase is formally approved by the City of Fayetteville, Arkansas, by Ordinance. With the passage of this Ordinance, a three percent (3%) compound Cost of Living Adjustment (COLA) shall be added to the benefit program of the Local Plan. This COLA will be awarded each July 1st according to LOPFI guidelines. Section 2: That the City Council of the City of Fayetteville, Arkansas hereby authorizes the Mayor to enter into an irrevocable agreement, using a fifteen (15) year amortization schedule, with LOPFI to administer the Local Plan as stated in Section 1 hereof. Section 3: That the City Council of the City of Fayetteville, Arkansas hereby ordains that the provisions of this Ordinance shall be codified into the Code of Ordinances of Fayetteville, Arkansas and the sections thereof may be re - lettered as necessary to accomplish such intention. Section 4: That the City Council of the City of Fayetteville, Arkansas hereby consolidates administration of the Local Plan with LOPFI, an emergency is hereby declared to exist, and this Ordinance shall be in full force from and after the date of its passage and approval. Page 1 Ordinance: 6895 File Number: 2025-1006 PASSED and APPROVED on July 15, 2025 Approved: 4t �0� Molly Rawn, Mayor Attest: Kara Paxton, City Clerk Treasurer This publication was paid for by the City Clerk -Treasurer of the City of Fayetteville, Arkansas. Amount Paid: $ 185.44 Page 2 CITY OF FAYETTEVILLE ARKANSAS MEETING OF JULY 15, 2025 TO: Mayor Rawn and City Council THRU: CITY COUNCIL MEMO 2025-1006 FROM: Steven Dotson, Chief Financial Officer SUBJECT: Request by the Policemen's Pension and Relief Board of Trustees for approval to consolidate with LOPFI, including a 3% COLA. RECOMMENDATION: The Administration recommends the City Council approve a request to consolidate the Local Police Pension and Relief Fund with LOPFI, and approve a 3% COLA BACKGROUND: At the April 17, 2025 board meeting of the Local Policemens Pension and Relief Fund (PPRF), the feasibility of consolidating with the Local Police & Fire Retirement System (LOPFI) was discussed. The Board voted to pay for an actuarial study to be performed by LOPFI (which is a required first step in the process) and to consider consolidation based on that study. That study was completed and discussed at the June 16, 2025 meeting of the Local Police Pension Board. At that meeting, the PPRF Board unanimously voted to request that the Fayetteville City Council (1) approve a consolidation with LOPFI, and (2) requests that the consolidation include a 3% cost of living adjustment (COLA). The actuarial report was conducted based on a 15-year amortization period and LOPFI investment earnings of 7.25%. The actuarial report indicated that if the PPRF consolidation with LOPFI is approved, the current revenues remitted to the City are projected to pay the full costs of the plan, including the 3% COLA with no additional cost to the City. DISCUSSION: If the Local Police Pension & Relief Fund plan is sent to LOPFI for administration, full irrevocable control of the plan would be assumed by LOPFI. This is a risk since LOPFI may not earn the projected investment earnings which would result in the City having to pay amounts over the current revenue stream being earned by the Local Police Pension & Relief Fund. However, consolidation would guarantee pension benefits to the pension members and administration tasks would be transferred to LOPFI. Based on the actuarial report, the administration is recommending this consolidation be approved, and include a 3% COLA. BUDGET/STAFF IMPACT: Based on the actuarial study no additional costs would be incurred in 2025, and projected plan revenues are sufficient to pay current benefits, including a 3% COLA. ATTACHMENTS: 3. Staff Review Form, 4. LOPFI Consolidation Pkt - Signed Resolution, 5. LOPFI Draft Mailing address: 113 W. Mountain Street www.fayetteville-ar.gov Fayetteville, AR 72701 Ordinances, 6. Local Pension Report 2024, 7. Consolidation Memo - Fayetteville Police Mailing address: 113 W. Mountain Street www.fayetteville-ar.gov Fayetteville, AR 72701 City of Fayetteville, Arkansas 113 West Mountain Street Fayetteville, AR 72701 (479) 575-8323 Legislation Text File #: 2025-1006 AN ORDINANCE TRANSFERRING ADMINISTRATION OF RETIREMENT COVERAGE FOR ELIGIBLE MEMBERS OF THE FAYETTEVILLE POLICE PENSION AND RELIEF FUND TO THE ARKANSAS LOCAL POLICE AND FIRE RETIREMENT SYSTEM (LOPFI) AND AUTHORIZING THE MAYOR TO ENTER INTO AN IRREVOCABLE AGREEMENT WITH LOPFI WHEREAS, the Board of Trustees of the Fayetteville Police Pension and Relief Fund (Local Plan) has elected to have its Local Plan administered by LOPFI as stated by Resolution dated July 15, 2025; and WHEREAS, the Board of Trustees has requested by Resolution that the City of Fayetteville, Arkansas act as its agent henceforth. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1: That the City Council of the City of Fayetteville, Arkansas hereby acknowledges that if accepted by LOPFI, the administration of the Fayetteville Police Pension and Relief Fund (Local Plan) shall be transferred to LOPFI under authority of Arkansas Code Annotated 24-10-101 et. seq., as amended. Such transfer shall mean the administration of the Local Plan only and not a change in the Local Plan's benefit program unless a benefit increase is formally approved by the City of Fayetteville, Arkansas, by Ordinance. With the passage of this Ordinance, a three percent (3%) compound Cost of Living Adjustment (COLA) shall be added to the benefit program of the Local Plan. This COLA will be awarded each July 1 St according to LOPFI guidelines. Section 2: That the City Council of the City of Fayetteville, Arkansas hereby authorizes the Mayor to enter into an irrevocable agreement, using a fifteen (15) year amortization schedule, with LOPFI to administer the Local Plan as stated in Section 1 hereof. Section 3: That the City Council of the City of Fayetteville, Arkansas hereby ordains that the provisions of this Ordinance shall be codified into the Code of Ordinances of Fayetteville, Arkansas and the sections thereof may be re -lettered as necessary to accomplish such intention. Section 4: That the City Council of the City of Fayetteville, Arkansas hereby consolidates administration of the Local Plan with LOPFI, an emergency is hereby declared to exist, and this Ordinance shall be in full force from and after the date of its passage and approval. Page 1 City of Fayetteville Staff Review Form 2025-1006 Item ID 7/15/2025 City Council Meeting Date - Agenda Item Only N/A for Non -Agenda Item Steve Dotson 6/25/2025 CHIEF FINANCIAL OFFICER (110) Submitted By Submitted Date Division / Department Action Recommendation: The Administration recommends the City Council approve a request to consolidate the Local Police Pension and Relief Fund with LOPFI, including a 3% COLA Budget Impact: Account Number Project Number Budgeted Item? No Total Amended Budget Expenses (Actual+Encum) Available Budget Does item have a direct cost? No Item Cost Is a Budget Adjustment attached? No Budget Adjustment Remaining Budget Purchase Order Number: Change Order Number: Original Contract Number: Comments: Fund Project Title $ - fi Previous Ordinance or Resolution # Approval Date: V20221130 LOPFI LOCAL POLICE & FIRE RETIREMENT SYSTEM May 22, 2025 Board of Trustees Fayetteville Police Pension Fund 113 W. Mountain Fayetteville, AR 72701 Via: UPS Overnight Service Dear Trustees: 620 W. 3rd, Suite 200 Little Rock, Arkansas 72201-2223 Telephone: 501.682.1745 email: info@lopfi-prb.com website: www.lopfi-prb.com Enclosed is the consolidation report that lists the employer contribution rates to assign administration of the local op lice pension fund (Local Plan) to LOPFI. Pages 4-9 provide the employer rates for Local Plan benefits. The listed monthly rates are: • A 15-year amortization schedule results in a monthly rate of: $39,165 without a Local Plan COLA or $66,231 with a Local Plan COLA. The above rates do NOT include employer contributions for the LOPFI-covered participants. Budget planners would need to factor in the applicable LOPFI rates to arrive at a total amount for both LOPFI and Local Plan employer contribution costs. If the Local Plan has its administration assigned to LOPFI this year the above employer contribution rates will be used through the 2026 calendar year. As noted above the valuation provides costs for a 15-year amortization period for the Local Plan liabilities. Once the amortization period is properly completed (all actuarial assumptions are met), the Local Plan portion of the employer contribution rate will be satisfied. This will then leave only the ongoing LOPFI employer contribution costs. Notice, too, that this report is valid until October 31, 2025. This means LOPFI must receive all documents discussed in the next paragraph by October 31, 2025 in order to use these results. Should your Board and city officials wish to proceed with consolidation, please execute the Resolution, Ordinance, and the original Administrative Services Agreement. Do not alter or replace the Agreement as the original must be received by LOPFI. A copy will be returned to you after approval of the LOPFI Board of Trustees. If you have questions, please feel free to contact Lesley Weaver or Jen Sines. Respectfully,/ Z 6a"� David B. Clark Executive Director GRS May 22, 2025 Mr. David B. Clark, Executive Director Arkansas Local Police and Fire Retirement System 620 West 31d, Suite 200 Little Rock, Arkansas 72201-2212 Re: Actuarial Analysis of Proposed Contribution Rates for the Fayetteville Police Pension and Relief Fund Dear Mr. Clark: 800.521.0498 1 P: 248.799.9000 1 www.grsconsulting.com As requested, enclosed are the results of actuarial valuations which determine the employer contribution rates which would result from having the Fayetteville Police Pension and Relief Fund administered by the Arkansas Local Police and Fire Retirement System (LOPFI). Please call if you have any questions or comments. Respectfully submitted, Gabriel, Roeder, Smith & Company Heidi G. Barry, ASA, FCA, MAAA �� T41-4-, CaseyT. Ahlbrandt-Rains, ASA, FCA, MAAA H G B/CTA: a h Enclosure Arkansas Local Police and Fire Retirement System Fayetteville Police Pension and Relief Fund Actuarial Valuation of Proposals Under Consideration as of December 31, 2024 Requested By: Mr. David B. Clark, Executive Director Arkansas Local Police and Fire Retirement System Date: May 22, 2025 Submitted By: Heidi G. Barry, ASA, FCA, MAAA and CaseyT. Ahlbrandt-Rains, ASA, FCA, MAAA Gabriel, Roeder, Smith & Company Submitted in this report are the results of actuarial valuations which determine the employer contribution rates which would result from having the Fayetteville Police "closed plan" (the Local Pension and Relief Fund) administered by the Arkansas Local Police and Fire Retirement System (LOPFI). The date of the study was as of December 31, 2024. This supplemental valuation does not predict the result of the December 31, 2025 valuation or of any other future actuarial valuations. (Future activities can affect future valuation results in an unpredictable manner.) Rather, the supplemental valuation gives an indication of the probable effect of the proposed changes on future valuations without comment on the complete end result of the future valuations. in accordance with LOPFI Board policy, the employer contribution rates established by this valuation report are valid for purposes of joining the System until October 31, 2025. This report is intended to describe the financial effect of the proposed plan changes. No statement in this report is intended to be interpreted as a recommendation in favor of the changes, or in opposition to them. GRS is not responsible for unauthorized use of this report. Heidi G. Barry and Casey T. Ahlbrandt-Rains are Members of the American Academy of Actuaries (MAAA) and meet the Qualification Standards of the American Academy of Actuaries required to render the actuarial opinions contained herein. The signing actuaries are independent of the plan sponsor. The calculations are based upon assumptions regarding future events, which may or may not materialize. They are also based upon present and proposed plan provisions that are outlined in the report. If you have reason to believe that the assumptions that were used are unreasonable, that the plan provisions are incorrectly described, that important plan provisions relevant to this proposal are not described, or that conditions have changed since the calculations were made, you should contact the authors of this report prior to relying on information in the report. This report was prepared using our proprietary valuation model and related software which, in our professional judgment, has the capability to provide results that are consistent with the purposes of the valuation, and has no material limitations or known weaknesses. We performed tests to ensure that the model reasonably represents that which is intended to be modeled. 4G R S 5/22/2025 Arkansas Local Police and Fire Retirement System Fayetteville Police Pension and Relief Fund Actuarial Valuation of Proposals Under Consideration as of December 31, 2024 If you have reason to believe that the information provided in this report is inaccurate, or is in any way incomplete, or if you need further information in order to make an informed decision on the subject matter of this report, please contact the authors of the report prior to making such decision. In the event that more than one plan change is being considered, it is very important to remember that the results of separate actuarial valuations cannot generally be added together to produce a correct estimate of the combined effect of all of the changes. The total can be considerably greater than the sum of the parts due to the interaction of various plan provisions with each other, and with the assumptions that must be used. G R S 5/22/2025 2 � vim; Arkansas Local Police and Fire Retirement System Fayetteville Police Pension and Relief Fund as of December 31, 2024 The actuarial methods and assumptions were the same as those in use for the regular valuation as of December 31, 2024. In particular, the economic assumption used in the supplemental actuarial valuation is net investment return of 7.25% per year. Member information is summarized in the following table: December 31, 2024 Valuation Data* Members: Retired Lives: Number 36 Average Age 74.7years Total Monthly Benefits $104,474 *Three duplicates stemming from QDRO and Age-60 bonus records are not included in the number count and average age amounts shown above. Major Local Fund Benefit Provisions: Voluntary Retirement — Eligibility at 20 years of service regardless of age. Paid base benefit: 95% of Final Salary per year (minimum $4,200 annually). Member Contributions — Member contribution rate of 6% for Paid members. Member contributions are refundable without interest if termination of employment occurs before monthly benefits are payable. Automatic Post -Retirement Benefit Increases — None. Death Benefit— Funeral expense benefit of $6,500. 4 G R S 5/22/2025 3 Arkansas Local Police and Fire Retirement System Fayetteville Police Pension and Relief Fund as of December 31, 2024 Results Asset Information: Asset information for the Fayetteville Police Pension and Relief Fund was derived from the Fund's annual financial report provided to us. The date of the report was December 31, 2024. The reported market value of assets $6,722,837 for the Local Fund, as of December 31, 2024, was used in computing the employer contribution rates. The computed employer contribution rates are sensitive to changes in overall asset value. The actual amount transferred to LOPFI will depend on the market value of Local Fund assets when they are actually liquidated and may differ substantially from the value as of December 31, 2024. This will likely impact the actual rate computed in the next valuation of the combined plans. Results: No COLA 3% COLA Actuarial Accrued Liabilities (AAL) Active Members $ - $ - Benefit Recipients 11,245,502 14,371,020 Total AAL $ 11,245,502 $ 14,371,020 Assets Available to Fund AAL $ 6,722,837 $ 6,722,837 Member DROP Balance - - Total Assets $ 6,722,837 $ 6,722,837 Unfunded AAL $ 4,522,665 $ 7,648,183 G R S 5/22/2025 4 Arkansas Local Police and Fire Retirement System Fayetteville Police Pension and Relief Fund as of December 31, 2024 Results If the Local Fund becomes administered by LOPFI, the monthly employer contribution for calendar years 2025 and 2026 would be as follows: Computed Monthly Employer Contribution COLA (15-Year Level -Dollar Amortization) I0.00% $39,165 3.00% $66,231 These monthly contributions are in addition to the contribution determined for LOPFI members only. These are the estimated contributions needed to pay off the unfunded accrued liability associated with Closed Plan benefits and would be deposited in the Local Fund Employer Accumulation Account. In 2024, the Plan received a total of $1,317,890 from State Insurance Premium Tax, Local Millage Tax, fines and forfeitures, and other allocations. It is expected that similar future inflows will partially or fully offset future employer contributions. Contributions are determined by amortizing the unfunded liability as a level -dollar amount over a closed 15-year period. Readers of this report may have an expectation that the contribution shown above will be paid for 15 years and the employer will be relieved of all liability at that time. That is not the case; as long as benefits are payable, there is a possibility that employer contributions will be needed. G R S 5/22/2025 Arkansas Local Police and Fire Retirement System Fayetteville Police Pension and Relief Fund as of December 31, 2024 15-Year Level -Dollar Amortization of UAL, No COLA Projected Cash Flow Projected Year Ended Investment December 31 Benefits Contributions' Earnings Assets (MV)Z 2024 $ 6,722,837 2025 $ 1,240,200 $ 469,980 $ 459,974 6,412,591 2026 1,211,417 469,980 438,506 6,109,661 2027 1,180,947 469,980 417,629 5,816,323 2028 1,148,891 469,980 397,504 5,534,916 2029 1,115,359 469,980 378,296 5,267,833 2030 1,080,464 469,980 360,175 5,017,525 2031 1,044,323 469,980 343,315 4,786,497 2032 1,007,042 469,980 327,893 4,577,329 2033 968,740 469,980 314,093 4,392,662 2034 929,535 469,980 302,101 4,235,208 2035 889,552 469,980 292,109 4,107,746 2036 848,918 469,980 284,315 4,013,124 2037 807,760 469,980 278,921 3,954,266 2038 766,213 469,980 276,134 3,934,167 2039 724,415 469,980 276,165 3,955,898 2040 682,512 469,980 279,233 4,022,599 2041 640,649 - 268,821 3,650,771 2042 598,955 243,349 3,295,165 2043 557,555 219,042 2,956,652 2044 516,556 195,960 2,636,056 2045 476,063 174,159 2,334,151 2046 436,185 153,691 2,051,657 2047 397,048 134,604 1,789,213 2048 358,824 116,938 1,547,327 2049 321,736 100,722 1,326,314 2050 286,044 85,970 1,126,240 2051 252,024 72,676 946,892 2052 219,930 60,817 787,779 2053 189,964 50,348 648,163 2054 162,293 41,212 527,082 2055 137,042 33,333 423,372 2056 114,300 26,624 335,696 2057 94,101 20,986 262,581 2058 76,416 16,316 202,481 2059 61,166 12,501 153,816 2060 48,224 9,434 115,026 2061 37,425 7,006 84,608 2062 28,570 5,117 61,154 2063 21,434 3,670 43,391 2064 15,785 2,584 30,189 2065 11,399 1,783 20,573 2066 8,060 1,204 13,718 2067 5,574 796 8,940 2068 3,764 514 5,690 2069 2,480 324 3,534 4G w 5/22/2025 6 Arkansas Local Police and Fire Retirement System Fayetteville Police Pension and Relief Fund as of December 31, 2024 15-Year Level -Dollar Amortization of UAL, No COLA Projected Cash Flow (Concluded) Year Ended December 31 Benefits Contributions' Investment Earnings Assets (MV)Z 2070 $ 1,594 $ $ 199 $ 2,139 2071 997 120 1,262 2072 607 70 725 2073 359 40 405 2074 207 22 220 2075 115 12 117 2076 63 6 61 2077 33 3 31 2078 17 2 15 2079 9 1 7 2080 4 - 4 2081 2 - 2 2082 1 - - 1 2083 1 - - 2084 - - - 1 Local Plan contributions only; $39,165 monthly in addition to the LOPFI rate (based on level -dollar 15-year amortization). The first -year contribution assumes that the City will be under LOPFI administration beginning in 2025. The last year contribution, based on a 15-year amortization schedule, would be applied in 2040. z Reported market value of assets. Assets are projected at the assumed rate of return of 7.25% per year. Note: The actual future contributions for this group are affected by investment return, number of members and life expectancy. This projection does not show the effect on future employer contributions of differences between actual and assumed future experience. These differences can have a significant effect on these results. 1 G R S 5/22/2025 7 I[` Arkansas Local Police and Fire Retirement System Fayetteville Police Pension and Relief Fund as of December 31, 2024 15-Year Level -Dollar Amortization of UAL, 3% COLA Projected Cash Flow Projected Year Ended Investment December 31 Benefits Contributions' Earnings Assets (MV)Z 2024 $ 6,722,837 2025 $ 1,258,804 $ 794,774 $ 470,879 6,729,686 2026 1,266,476 794,774 471,102 6,729,086 2027 1,271,660 794,774 470,874 6,723,074 2028 1,274,257 794,774 470,346 6,713,937 2029 1,274,177 794,774 469,686 6,704,221 2030 1,271,343 794,774 469,083 6,696,734 2031 1,265,680 794,774 468,742 6,694,570 2032 1,257,113 794,774 468,890 6,701,121 2033 1,245,578 794,774 469,776 6,720,092 2034 1,231,024 794,774 471,669 6,755,512 2035 1,213,416 794,774 474,864 6,811,734 2036 1,192,727 794,774 479,677 6,893,459 2037 1,168,948 794,774 486,449 7,005,734 2038 1,142,087 794,774 495,546 7,153,967 2039 1,112,178 794,774 507,358 7,343,921 2040 1,079,282 794,774 522,301 7,581,715 2041 1,043,474 512,510 7,050,751 2042 1,004,831 - 475,392 6,521,311 2043 963,438 438,482 5,996,355 2044 919,372 401,992 5,478,975 2045 872,721 366,143 4,972,397 2046 823,602 331,166 4,479,960 2047 772,195 297,295 4,005,060 2048 718,794 264,766 3,551,032 2049 663,834 233,807 3,121,005 2050 607,896 204,622 2,717,732 2051 551,667 177,387 2,343,452 2052 495,857 152,240 1,999,835 2053 441,143 129,276 1,687,968 2054 388,189 108,552 1,408,331 2055 337,627 90,079 1,160,784 2056 290,047 73,827 944,563 2057 245,952 59,721 758,332 2058 205,719 47,652 600,266 2059 169,606 37,479 468,138 2060 137,731 29,035 359,442 2061 110,096 22,138 271,484 2062 86,568 16,599 201,516 2063 66,892 12,227 146,851 2064 50,744 8,839 104,946 2065 37,742 6,264 73,469 2066 27,487 4,348 50,329 2067 19,578 2,952 33,703 2068 13,619 1,958 22,042 2069 9,243 1,269 14,068 2070 6,116 802 8,754 2071 3,940 494 5,309 tv5/22/2025 8 Arkansas Local Police and Fire Retirement System Fayetteville Police Pension and Relief Fund as of December 31, 2024 15-Year Level -Dollar Amortization of UAL, 3% COLA Projected Cash Flow (Concluded) Projected Year Ended Investment December 31 Benefits Contributions' Earnings Assets (MV)Z 2072 $ 2,470 $ $ 297 $ 3,136 2073 1,506 174 1,803 2074 891 99 1,011 2075 512 55 555 2076 287 30 298 2077 157 16 156 2078 84 8 81 2079 44 4 41 2080 23 2 20 2081 12 1 9 2082 6 4 2083 3 - 1 2084 1 2085 - - 1 Local Plan contributions only; $65,231 monthly in addition to the LOPFI rate (based on level -dollar 15-year amortization). The first -year contribution assumes that the City will be under LOPFI administration beginning in 2025. The last year contribution, based on a 15-year amortization schedule, would be applied in 2040. z Reported market value of assets. Assets are projected at the assumed rate of return of 7.25% per year, Note: The actual future contributions for this group are affected by investment return, number of members and life expectancy. This projection does not show the effect on future employer contributions of differences between actual and assumed future experience. These differences can have a significant effect on these results. 4;;S 5/22/2025 9 Resolution to Assi�um Local Plan Administration to LOPFI Whereas, the Board of Trustees (the Board) of the FAYETTEVILLE POLICE Pension and Relief Fund (Local Plan), desires to assign administration of the Local Plan to the Arkansas Local Police and Fire Retirement System (LOPFI) pursuant to Arkansas Code Annotated 24-10- 101, et. seq., as amended; and Whereas, such action shall not change the benefit structure unless a benefit increase is formally approved by the governing body of FAYETTEVILLE, Arkansas, by Ordinance; and Whereas, the Board received and reviewed the latest actuarial report from LOPFI, which states the initial required employer contribution rate(s); and Whereas, the Board finds it is in the best interest of the Local Plan and its participants to have LOPFI administer the Local Plan; therefore, BE IT RESOLVED, the Board hereby elects to assign administration of the Local Plan to LOPFI. BE IT FURTHER RESOLVED the Board requests the CITY OF FAYETTEVILLE, a political subdivision of the State of Arkansas, to act as its agent henceforth. BE IT FURTHER RESOLVED the Board understands any agreement to administer the Local Plan by LOPFI shall be entered into by and with the governing body of FAYETTEVILLE, Arkansas, as the Board's agent, and that such agreement shall dissolve said Board. CERTIFICATION We certify this Resolution accurately states the action of said Board. Approved this t5► day of no 11nnc 7 Cl Sc M M M M M IVO�t`` LOPF I !DA'c/ ADMINISTRATIVE SERVICES AGREEMENT This Administrative Services Agreement (Agreement) is entered into by and between the ARKANSAS LOCAL POLICE AND FIRE RETIREMENT SYSTEM (LOPFI) and the CITY OF FAYETTEVILLE for the benefit of its POLICE Pension and Relief Fund (Local Plan). PARTIES The City of FAYETTEVILLE, a political subdivision, currently has and administers a Local Plan. LOPFI is an agency created by statute (Arkansas Code Annotated 24-10-101, et. seq., as amended) for the purpose of providing a statewide retirement system with pooled administration. The Mayor and City Council of FAYETTEVILLE desire to enter into an irrevocable Agreement with LOPFI to administer its Local Plan and in consideration of the mutual obligations hereinafter enumerated the parties agree to all of the following: This Agreement is made pursuant to the authority of A.C.A. 24-10-101, et. seq., as amended. 2. This Agreement shall be effective and permanent upon the executed date entered r- on page two of this Agreement. LL O a 3. This Agreement is for the administration of the Local Plan and its benefit structure shall not change unless a benefit increase is formally approved by the City of FAYETTEVILLE by Ordinance. 4. The actuaries for LOPFI have computed the initial employer contribution rate(s) to be paid by the City of FAYETTEVILLE to support the benefits paid by the Local Plan. The City of FAYETTEVILLE agrees to always remit payment at the level established by the actuaries for LOPFI and in the monthly timeframe set by LOPFI. 5. Benefits and any member refunds shall be paid effective the first business day of each month and in accordance with LOPFI procedures and guidelines. 6. LOPFI covenants and agrees to provide the following services: a. investment of Local Plan assets and the award of annual interest to the employer reserve account at the end of each fiscal year consistent with the interest awarded to other LOPFI employer accounts; b. process retirement applications including determination of eligibility, calculation of service credit and benefit payment amounts, payment of benefits to eligible benefit recipients, and satisfaction of state and federal tax withholding requirements, all in accordance with LOPFI procedures and guidelines; and �� LOPFI \V ��k LOPFI eO �.O l°'ci r O M M City of FAYETTEVILLE Page 2 of 2 7. The City of FAYETTEVILLE covenants and agrees as follows: a. upon execution of this Agreement all Local Plan assets and records shall be promptly transferred to LOPFI. In the sole discretion of LOPFI certain investments may be allowed to mature to avoid penalties; b. all employer and applicable employee contributions shall be remitted to LOPFI in time to be recorded by the tenth (IOth) calendar day of each month for each reporting period. Remittance shall be made in the manner and amounts prescribed by LOPFI, which shall include the use of LOPFI's electronic reporting and LOPFI's e-Payment; c. the City of FAYETTEVILLE shall execute all documents required by LOPFI to aid in the administrative process; d. all members and beneficiaries of the Local Plan have been deemed eligible pursuant to the standards prevailing at the time of the determination of eligibility. The parties agree that LOPFI is bound by any determination of eligibility or ineligibility made by the board of trustees of the Local Plan as long as such determination(s) conform to state law. The Local Plan and the City of FAYETTEVILLE indemnify and hold LOPFI harmless for any eligibility decisions made by the Local Plan. e. the City of FAYETTEVILLE has disclosed to LOPFI all pending claims, actions, suits, and threatened liabilities to the Local Plan. 8. FAYETTEVILLE Police Pension and Relief Fund board of trustees' Resolution elated �- , 2025, and Ordinance No. Gam, dated 2025, of the City of FAYETTEVILLE, are incorporated by reference herein as though set forth word for word. This irrevocable Agreement is executed this 1 day of , 2025. CITY OF FA�i�j,,�,E, ARKANSAS May oily Rawn ATTEST: ATTEST. City Clerk T LOPFI A�f`..aecx TRUSTEES BY: f L PFI Board Chairman a O J LOPFI ORDINANCE NO. AN ORDINANCE TRANSFERRING ADMINISTRATION OF RETIREMENT COVERAGE FOR ELIGIBLE MEMBERS OF THE FAYETTEVILLE POLICE PENSION AND RELIEF FUND TO THE ARKANSAS LOCAL POLICE AND FIRE RETIREMENT SYSTEM (LOPFI) AND AUTHORIZING THE MAYOR TO ENTER INTO AN IRREVOCABLE AGREEMENT WITH LOPFI. WHEREAS, the Board of Trustees of the FAYETTEVILLE Police Pension and Relief Fund (Local Plan) has elected to have its Local Plan administered by LOPFI as stated by Resolution dated , 2025, and that WHEREAS, the Board of Trustees has requested by Resolution that the City of FAYETTEVILLE, Arkansas, act as its agent henceforth. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: SECTION 1. If accepted by LOPFI, the administration of the FAYETTEVILLE Police Pension and Relief Fund (Local Plan) shall be transferred to LOPFI under authority of Arkansas Code Annotated 24-10-101 et. seq., as amended. Such transfer shall mean the administration of the Local Plan only and not a change in the Local Plan's benefit program unless a benefit increase is formally approved by the City of FAYETTEVILLE, Arkansas, by Ordinance. SECTION 2. The Mayor is hereby authorized to enter into an irrevocable agreement, using a fifteen (15) year amortization schedule, with LOPFI to administer the Local Plan as stated in Section 1 hereof. SECTION 3. It is the intent of the City Council and it is hereby ordained that the provisions of this Ordinance shall be codified into the Code of Ordinances of FAYETTEVILLE, Arkansas and the sections thereof may be re -numbered and re -lettered as necessary to accomplish such intention. SECTION 4. Due to the need to consolidate administration of the Local Plan with LOPFI, an emergency is hereby declared to exist and this Ordinance shall be in full force from and after the date of its passage and approval. PASSED: Date ATTEST: Witness APPROVED: Mayor ORDINANCE NO. AN ORDINANCE TRANSFERRING ADMINISTRATION OF RETIREMENT COVERAGE FOR ELIGIBLE MEMBERS OF THE FAYETTEVILLE POLICE PENSION AND RELIEF FUND TO THE ARKANSAS LOCAL POLICE AND FIRE RETIREMENT SYSTEM (LOPFI) AND AUTHORIZING THE MAYOR TO ENTER INTO AN IRREVOCABLE AGREEMENT WITH LOPFI. WHEREAS, the Board of Trustees of the FAYETTEVILLE Police Pension and Relief Fund (Local Plan) has elected to have its Local Plan administered by LOPFI as stated by Resolution dated , 2025, and that . WHEREAS, the Board of Trustees has requested by Resolution that the City of FAYETTEVILLE, Arkansas, act as its agent henceforth. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: SECTION 1. If accepted by LOPFI, the administration of the FAYETTEVILLE Police Pension and Relief Fund (Local Plan) shall be transferred to LOPFI under authority of Arkansas Code Annotated 24-10-101 et. seq., as amended. Such transfer shall mean the administration of the Local Plan only and not a change in the Local Plan's benefit program unless a benefit increase is formally approved by the City of FAYETTEVILLE, Arkansas, by Ordinance. With the passage of this Ordinance, a three percent (3%) compound Cost of Living Adjustment (COLA) shall be added to the benefit program of the Local Plan. This COLA will be awarded each July 1st according to LOPFI guidelines. SECTION 2, The Mayor is hereby authorized to enter into an irrevocable agreement, using a fifteen (15) year amortization schedule, with LOPFI to administer the Local Plan as stated in Section 1 hereof. SECTION 3. It is the intent of the City Council and it is hereby ordained that the provisions of this Ordinance shall be codified into the Code of Ordinances of FAYETTEVILLE, Arkansas and the sections thereof may be re -numbered and re -lettered as necessary to accomplish such intention. SECTION 4. Due to the need to consolidate administration of the Local Plan with LOPFI, an emergency is hereby declared to exist and this Ordinance shall be in full force from and after the date of its passage and approval. PASSED: Date ATTEST: Witness APPROVED: Mayor LOCAL PENSION FUND REPORT For 2024 In keeping with statutory requirements, I am presenting this report for 2024 on the Local Police and Fire Retirement and Relief Funds for the City of Fayetteville. Both of these plans were closed, by law, in 1983 and there are no longer any active working members remaining. On August 15,2023 the City Council voted to consolidate the Local Fire Retirement and Relief Fund with LOPFI based on a request from the Local Fire Pension Board of Trustees and recommendation of the City Administration. That plan is now being administered by LOPFI and is actuarially sound. Therefore, this report will focus on the Local Police Retirement and Relief Fund. At the end of December 2024 projected expenses from the Local Police Pension Fund will be approximately $1.4 million as compared to fund revenues of $1.5 million. This is before adjusting investments to current market value. At this time, there are 36 police retirees and beneficiaries currently receiving payments from this fund. Actuarial evaluations are the responsibility of the State of Arkansas Fire and Police Pension Review Board. The last evaluations completed were as of May 2024 for the year ending December 31, 2023. Based on those evaluations the total pension liability of the Police Local Pension Fund was $14.4 million. The net pension liabilities for this fund were approximately $8.3 million. In the annual reports issued by the Arkansas Pension Review Board the Police Pension Fund was not considered actuarially sound pursuant to established financial tests. Key valuation indicators were mixed, but current assets and projected income was estimated to be enough to pay promised future benefits at this time. However, that could change based on future actuarial valuations which are currently done on a yearly basis. The Local Police Pension Board of Trustees did not request consolidation with LOPFI in 2024. I will continue to monitor this pension fund in the future and keep you apprised of any new developments if necessary. LOPFI LOCAL POLICE & FIRE RETIREMENT SYSTEM 620 W. 3rd Street, Suite 200 Little Rock, Arkansas 72201-2223 To: Fayetteville Local Police Pension Plan Telephone: 501.682.1745 Board of Trustees and All Benefit Recipients email: info@lopfi-prb.com website: www.lopfi-prb.com From: Local Police and Fire Retirement System (LOPFI) Re: Consolidation of the Local Plan Date: 2025-Year Your Local Plan can legally assign its administration (consolidate) to LOPFI. Consolidation) means LOPFI serves as the administrator of the Local Plan. Legal benefits can only change if the municipality approves a benefit increase such as the addition of a three percent (3%) compound cost of living adjustment (COLA) for the Local Plan. As of January 1, 2025, LOPFI administers benefits and invests the assets for 255 consolidated Local Plans. One aspect that guides Local Plans to pursue consolidation is investment performance. Investment returns for your Local Plan and LOPFI for the following periods were: December 31, 2023 10-Year Return Fayetteville Local Police Plan 11.80% 5.66% LOPFI 15.90% 7.19% Achieving improved investment returns helps protect the benefits of all Local Plan participants, which makes safeguarding assets a prime responsibility of each person serving on the Local Plan board of trustees. These facts support consolidating your Local Plan. The initial step is to request an actuarial valuation to determine the first year's employer contribution rate to fund Local Plan benefits. The valuation provides an employer contribution rate to implement a 3% compound COLA for the Local Plan and a rate without a COLA. The valuation fee is $850, and the check for this fee is to be payable to Gabriel, Roeder, Smith, & Co. and mailed to LOPFI. The valuation process takes about four (4) weeks to complete and will begin after the request and payment are received by LOPFI. LOPFI will send the completed valuation to the Local Plan along with guidance for the next steps to proceed with consolidation. Please contact Jen Sines or Lesley Weaver with questions about consolidation. 'Consolidation is mandatory once a Local Plan has fewer than five members. "Member" does not include beneficiaries. Because mandatory consolidation stipulates that a Local Plan board of trustees may no longer exist, consolidation must begin without delay once there are fewer than five members. 2LOPFI accepts consolidation valuation requests from April 1 st through September 30t' of each year. Forth 0.55 N\AiAea hiddLa Account #: NWCL5004205 Company: CITY OF FAYETTEVILLE-CLERKS OFFI 113 W MOUNTAIN FAYETTEVILLE, AR 72701 Ad number #: 523909 PO #: Matter of: ORD 6895 AFFIDAVIT • STATE OFARKANSAS ECEIVE 7/15/2025 CRY OF FAYETTEVILLE CITY CLERK'S OFFICE I, Maria Hernandez -Lopez , do solemnly swear that I am the Legal Clerk of the NWA Democrat Gazette, a daily newspaper printed and published in WASHINGTONBENTON county, State of ARKANSAS; that I was so related to this publication at and during the publication of the annexed legal advertisement in the matter of: ORD 6895 Pending in the court, in said County, and at the dates of the several publications of said advertisement stated below, and that during said periods and at said dates, said newspaper was printed and had a bona fide circulation in said County, that said newspaper had been regularly printed and published in said county, and had a bona fide circulation therein for the period of one month before the date of the first publication of said advertisement; and that said advertisement was published in the regular daily issues of said newspaper as stated below. And that there is due or has been paid the NWA Democrat Gazette for publication the sum of $185.44. (Includes $0.00 Affidavit Charge). NWA Democrat Gazette 07120125, NWA nwaonline.com 07120125 BRAStiF.,, Legal Clerk \ C� o:•o�`N•2� Zo3? =, State ofARKANSAS, County of Sebastian \ pTARY mLr' I Subscribed and sworn to before me on this 21st day of July, 2025 "m '• FU B��G Q gtirco u N,� NOT4Y PUBLIC Ordinance: 6895 File Number:2025.1006 AN ORDINANCE TRANSFER- RING ADMINISTRATION OF RE- TIREMENT COVERAGE FOR ELIGIBLE MEMBERS OF THE FAYETTEVILLE POLICE PENSION AND RELIEF FUND TO THE ARKANSAS LOCAL POLICE AND FIRE RETIREMENT SYSTEM (LOPFq AND AUTHORIZING THE MAYOR TO ENTER INTO AN IR- REVOCABLE AGREEMENT WITH LOPFI WHEREAS, the Board of Trustees of the Fayetteville Po- lice Pension and Relief Fund (Local Plan) has elected to have its Local Plan administered by LOPFI as stated by Resolution dated July 15, 2025; and WHEREAS, the Board of Trustees has requested by Res- olution that the Crty of Fayet- teville, Arkansas act as its agent henceforth. NOW, THEREFORE, BE IT OR- DAINED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1: That the City Coun- cil of the City of Fayetteville, Arkansas hereby acknowledges that if accepted by LOPFI, the administration of the Fayet- teville Police Pension and Relief Fund (Local Plan) shell be trans- ferred to LOPFI under authority of Arkansas Code Annotated 24- 10.101 at. seq., as amended. Such transfer shall mean the administration of the Local Plan only and not a change in the Local Plan's benefit program unless a benefit increase is for- mally approved by the City of Fayetteville, Arkansas, by Ordi- nance. With the passage of this Ordinance, a three percent (3%) compound Cost of Living Adjust- ment (COLA) shall be added to the benefit program of the Local Plan. This COLA will be awarded each July 1st accord- ing to LOPFI guidelines. Section 2: That the CityCoun- cil of the City of Fayetteville, Arkansas hereby authorizes the Mayor to enter into an irrevoca- ble agreement, using a fifteen (15) year amortization schedule, with LOPFI to administer the Local Plan as stated in Section 1 hereof. Section 3: That the City Coun- cil of the City of Fayetteville, Arkansas hereby ordains that the previsions of this Ordinance shall be codified into the Code of Ordinances of Fayetteville, Arkansas and the sections thereof may be re -lettered as necessary to accomplish such . intention. Section 4: That the City Coun- cil of the City of Fayetteville, Arkansas hereby consolidates administration of the Local Plan with LOPFI, an emergency is hereby declared to exist, and this Ordinance shall be in full force from and attar the date of its passage and approval. PASSED and APPROVED on July 15, 2025 Approved: Molly Rawn, Mayor Attest: Kara Paxton, City Clerk Treasurer This publication was paid for by the City Clerk -Treasurer of the City of Fayetteville, Arkansas. Amount Paid: $185.44 July 20, 2025 523909