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HomeMy WebLinkAbout44-09 RESOLUTIONRESOLUTION NO. 44-09 A RESOLUTION TO EXPRESS THE CITY COUNCIL'S OPPOSITION TO ANY PROPOSED STATE LAW THAT WOULD CONSTITUTE AN UNFUNDED MANDATE UPON CITY TAXPAYERS OR WOULD REMOVE DISCRETIONARY POWER OF THE CITY COUNCIL TO CONTROL ITS BUDGETARY EXPENSES. WHEREAS, the City of Fayetteville has a outstanding cadre of dedicated and highly competent employees; and WHEREAS, the Mayor and City Council are committed to assuring that all city employees receive the compensation and benefits that they deserve; and WHEREAS, the Mayor and City Council appreciate the concerns expressed in pending legislation before the 87th Arkansas General Assembly to assure adequate benefits for local government employees and retires; and WHEREAS, municipal governments have limited powers and avenues for securing revenues and can utilize only such means as are specifically granted by state legislation; and WHEREAS, several "shell" bills (title only) have been filed in the 87th Arkansas General Assembly that could severely impact the finances of the City of Fayetteville and its taxpayers; and WHEREAS, pending legislation would "require pension plans under local police and fire pension and relief funds to merge with (LOPFI) ...."; and WHEREAS, current state law gives the City Council the discretion of whether or not such merger should occur because such merger would require Fayetteville and its taxpayers to be liable for the multimillion dollar unsoundness of the pension plans; and WHEREAS, any other bills which could impose an unfiinded mandate or reduce the City Council's power or discretion over budgetary matters should not be enacted. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1: That the City Council of the City of Fayetteville, Arkansas hereby requests that the 87'h Arkansas General Assembly ensure that any bills It considers will not place an unfunded mandate on cities and their taxpayers nor remove a city council's authority to determine whether or not old police and fire pension plans should be consolidated with LOPFI (with the substantial resulting expense for the city and its taxpayers). Page 2 Res.44-09 Section 2: That the City Council of the City of Fayetteville, Arkansas hereby requests that the 87th Arkansas General Assembly provide full state funding for any mandated changes in benefits for employees and retirees of local governments. ‘Ff; PASSED and APPROVED this 17th day of February, 2009. ATTEST: By: SONDRA E. SMITH, City ClerldTreasurer Paul Becker, Finance Director Submitted By City of Fayetteville Staff Review Form City Council Agenda Items and Contracts, Leases or Agreements 2/17/2009 City Council Meeting Date Agenda Items Only Finance Division Action Required: R65 c72/17 /09 17/1/-09 0 la-fi 0 e05(47011 Department Approval of a City Council Resolution of Intent Regarding Pending Legislation. Cost of this request Account Number Project Number Budgeted Item Category / Project Budget Funds Used to Date Remaining Balance Budget Adjustment Attached Program Category Project Name Program Project Category Name Fund Name Te..A Department Director Date Finance and Internal Services Director Date ate Previous Ordinance or Resolution # Original Contract Date: Original Contract Number: Received in Mayor's Office ate Comments: Revised January 15,2009 rttlaye evi le ARKANSAS DEPARTMENTAL CORRESPONDENCE TO: Mayor Lioneld Jordan, Don Marr, Chief of Staff and City Council Members FROM: Paul A. Becker, Finance Director ?Pies DATE. February 3, 2009 SUBJECT: Pending State Legislation There have been numerous bills introduced in the state legislature that relate to Policemen's and Firemen's Pension and Relief Funds (the City's old pension plans). Many of these bills have no specific detail included as of yet. The city should oppose any pension bill with no specific details attached. The city should also oppose any bill which would require a municipality to consolidate local pension systems with the State LOPFI pension plan. Currently the municipality has the authority to send a local plan to LOPFI for consolidation. This should be a decision left to the discretion of the local Pension Board and City Council. Finally, I recommend that in view of the current economic situation, the City oppose any legislation which would require additional local finding, because that in essence results in an unfunded mandate to cities already under financial stress. FAYETTEVILLE THE CITY OF FAYETTEVILLE, ARKANSAS KIT WILLIAMS, CITY ATTORNEY DAVID WHITAKER, ASST. CITY ATTORNEY DEPARTMENTAL CORRESPONDENCE LEGAL DEPARTMENT TO: Lioneld Jordan, Mayor City Council Don Marr, Chief of Staff Paul Becker, Finance Director Missy Leflar, Human Resources Division Manager Marsha Hertweck, Accounting Director FROM: Kit Williams, City Attorney DATE: February 6, 2009 RED "Shell" bills for pension law changes (SB 146, SB 222) SB 234 — extending health insurance for retired city officials, police and fire HB 1199 — COLA for Fire and Police Pension The Arkansas Legislature always tries to help our police and fire pensioners which is laudable except where such help will adversely affect our taxpayers and the power of our City Council to determine budgetary issues Two "shell" bills (title and subtitle only — no actual wording for what the bill will actually say) have been filed that could severely impact Fayetteville's finances, direct money from working employees to pay retired employees, require tax increases, and remove the City Council's power to control this multimillion dollar budget issues. Senate Bill 146 (attached) looks like it may try to do what House Bill 1099 proposed to do in 2007: require merger or consolidation of the old closed fire and police pension funds with LOPFI. Current law (A.C.A. §24-11-406 and §24-11- 804) gives the city councils the right to determine whether or not to consolidate these old plans. This is important for plans such as those administered by our local pensioners for themselves. The pension boards have so increased their own benefits (payable immediately upon retirement regardless of age and now at 100% of their ending salary) that the pensions have so depleted their funds that they are not actuarially sound (with a $20 million deficit anticipated). Present law does not make a city responsible for these pensioner run funds. If their fund gets depleted, the pensioners will statutorily have their benefits cut to only what the state tumback and continuing millage will pay. However, if consolidated or merged with LOPFI, this $20 million deficit becomes the City of Fayetteville taxpayers' responsibility. Fayetteville taxpayers "shall remit such actuarially computed amounts as are necessary to pay full benefits to current and future recipients." A.C.A §24 11 804(b)(3)(E). This multimillion dollar city taxpayers' commitment should not be mandated by the State Legislature, but left to the judgment of the Fayetteville City Council. House Bill 1099 of 2007 was withdrawn after we brought this problem to the attention of its sponsor, Representative Eric Hams. (See Attached memo of 2-2- 07) Hopefully Senator Jeffress will ensure his SB 146 will also not require such merger or consolidation without City Council approval. Senate Bill 222 by Senator Laverty (attached) may not be adverse at all to our citizens. However, as a shell bill, we should be wary of any amendment "regarding funding local retirement liabilities for local police and fire personnel." . My primary concern remains that we should not be forced to merge or consolidate our old plans with LOPFI nor to add further taxpayer support for these closed plans which remain supported by millage Shell bills dealing with "retirement liabilities" just make me nervous Senate Bill 234 by Senator Elliott makes some confusing changes to A.C.A. §24-12-129 to provide health insurance coverage to retired city officials (mayors, etc.) and retired police and fire uniformed officers. Currently, such retirees who reach 55 years of age and pay for the city's portion and employee's portion of the health insurance premium can keep our city's group health insurance. (A.C.A. §24-12-129) This law currently has a small adverse affect (because of the age of participants) on our premiums, but provides a good benefit for retired city officials, police and fire (but no civilian employees). Unfortunately Bill 234 could be "very expensive" as explained by Missy Leflar's e-mail, Accounting Director Marsha Hertweck's memo of February 2, 2009 and Paul Becker's memo of February 4, 2009 (all attached). This bill changes the law to state that these retirees "may continue to participate in the municipality's health care plan, receiving the same medical benefits and paying the same premium as active employees." Struck from the current law was the ending clause that makes a giant financial impact on taxpayer revenues: "as long as the retired official or employee pays both employer and employee contributions to the health care plan." Striking 2 those words could mean that those retirees would only pay "the same premium as active employees," and not need to pay the City's portion of the premium. This would be an immediate annual cost to our taxpayers of $43,899.00 for current retirees. However, this major subsidy of retiree health insurance premium would certainly substantially increase the number of retired police and fire seeking this benefit so the annual cost would likely escalate dramatically in the fiiture. I do not think Senator Elliott actually intends to force municipalities to pay this unfunded mandate. Subsection (b) says cities "may choose to pay any portion of the employer and employee contributions ..." Unfortunately, the striking of the earlier clause requiring an employee to pay "both employer and employee contributions" makes it likely that a Court would interpret the language "paying the same premium as active employees" to mean retirees could never be forced to pay the City's portion of the health insurance premium as required by current law. If SB 234 did not delete that last clause and still added subsection (b) as Senator Elliott proposes, a city council could voluntanly choose to pay some or all of all city officials', police officers' and firefighters' health insurance premium. That would not be an unfunded mandate (like it probably is as currently proposed). House Bill 1199 by Representative Hoyt apparently seeks to push 3% COLAs on the old police pension boards as if the pension boards cannot think about doing it themselves. (Both of our old pension boards have granted themselves 3% Five-year COLAs). What this bill will do is to require an actuarial study done every year for every closed police pension plan in Arkansas (even if the plans, like ours, are clearly not "actuarially sound"). Every year, our plan would have to pay for a needless actuarial study to conform that a 3% COLA would still not be "actuarially appropriate." Of course this bill would be worse if it did not require the COLA to be "actuarially appropriate" and so deplete the pension fund to zero that much faster. Attached is Paul Becker's memo of February 5, 2009 about this bill. Senate Bill 237 by Senator Elliott would "provide that police officers and firefighters with certain diseases (as yet not listed) will be presumed to have been injured in the line of duty for disability retirement benefits." I am not sure why the present system requiring medical evidence and the pension board's decision should be replaced by the State Legislature's decision. The list of such "certain diseases" will be interesting (and of course can be added to by later legislative action). 3 Every officer retired for a disease requiring a presumed disability will have to be supported by the taxpayers just as his or her replacement officer. An officer actually injured in the line of duty should certainly receive the pension rights as currently authorized by state law. But citizen support for disability pensions might erode if the legislature grants "in the line of duty ... disability retirement benefits" for officers who do not appear disabled, have fully recovered, or who cannot link their disease to their work. I guess I do not know what problem Senator Elliott is attempting to solve. CONCLUSION Several filed House or Senate bills (especially SB 146) may have serious financial ramifications for Fayetteville taxpayers or remove the City Council's power over major budget issues. 4 RESOLUTION NO. A RESOLUTION TO EXPRESS THE CITY COUNCIL'S OPPOSITION TO ANY PROPOSED STATE LAW THAT WOULD CONSTITUTE AN UNFUNDED MANDATE UPON CITY TAXPAYERS OR WOULD REMOVE DISCRETIONARY POWER OF THE CITY COUNCIL TO CONTROL ITS BUDGETARY EXPENSES WHEREAS, the City of Fayetteville has a outstanding cadre of dedicated and highly competent employees; and WHEREAS, the Mayor and City Council are committed to assuring that all city employees receive the compensation and benefits that they deserve; and WHEREAS, the Mayor and City Council appreciate the concerns expressed in pending legislation before the 87th Arkansas General Assembly to assure adequate benefits for local government employees and retires; and WHEREAS, municipal governments have limited powers and avenues for securing revenues and can utilize only such means as are specifically granted by state legislation; and WHEREAS, several "shell" bills (title only) have been filed in the 871b Arkansas General Assembly that could severely impact the finances of the City of Fayetteville and its taxpayers; and WHEREAS, pending legislation would "require pension plans under local police and fire pension and relief funds to merge with (LOPFI) ...."; and WHEREAS, current state law gives the City Council the discretion of whether or not such merger should occur because such merger would require Fayetteville and its taxpayers to be liable for the multimillion dollar unsoundness of the pension plans; and WHEREAS, any other bills which could impose an unfunded mandate or reduce the City Council's power or discretion over budgetary matters should not be enacted. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE, ARKANSAS: Section 1: That the City Council of the City of Fayetteville, Arkansas hereby requests that the 87th Arkansas General Assembly ensure that any bills it considers will not place an unfunded mandate on cities and their taxpayers nor remove a city council's authority to determine whether or not old police and fire pension plans should be consolidated with LOPFI (with the substantial resulting expense for the city and its taxpayers). Section 2: That the City Council of the City of Fayetteville, Arkansas hereby requests that the 87th Arkansas General Assembly provide full state funding for any mandated changes in benefits for employees and retirees of local governments. PASSED and APPROVED this 17th day of February, 2009. APPROVED: ATTEST: By: By: LIONELD JORDAN, Mayor SONDRA E. SMITH, City Clerk/Treasurer Stricken language would be deleted from and underlined language would be added to the law as it existed prior to this session of the General Assembly. 1 State of Arkansas 2 871h General Assembly A Bill 3 Regular Session, 2009 4 5 By: Senator J. Jeffress 6 7 8 For An Act To Be Entitled 9 AN ACT TO REQUIRE PENSION PLANS UNDER THE LOCAL 10 POLICE AND FIRE PENSION AND RELIEF FUNDS TO MERGE 11 WITH THE LOCAL POLICE AND FIRE RETIREMENT SYSTEM 12 WHEN CERTAIN REQUIREMENTS ARE MET; AND FOR OTHER 13 PURPOSES. 14 15 Subtitle 16 TO REQUIRE PENSIONS PLANS UNDER THE 17 LOCAL POLICE AND FIRE PENSION AND RELIEF 18 FUNDS TO MERGE WITH THE LOCAL POLICE AND 19 FIRE RETIREMENT SYSTEM WHEN CERTAIN 20 REQUIREMENTS ARE MET. 21 22 23 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 24 25 SECTION 1. The purpose of this act •is to require pensions plans under 26 the Local Police and Fire Pension and Relief Funds to merge with the Local 27 Police and Fire Retirement System when certain requirements are met. 28 SENATE BILL 146 29 30 31 32 33 34 35 36 11 11 1 ul 01-23-2009 09.33 MMC114 Stricken language would be deleted from and underlined language would be added to the law as it existed prior to this session of the General Assembly. 1 State of Arkansas 2 87th General Assembly A Bill 3 Regular Session, 2009 SENATE BILL 222 4 5 By: Senator Laverty 6 7 8 For An Act To Be Entitled 9 AN ACT TO AMEND THE ARKANSAS CODE REGARDING 10 FUNDING LOCAL RETIREMENT LIABILITIES FOR LOCAL 11 POLICE AND FIRE PERSONNEL; AND FOR OTHER 12 PURPOSES. 13 14 Subtitle 15 TO AMEND THE ARKANSAS CODE REGARDING 16 FUNDING LOCAL RETIREMENT LIABILITIES FOR 17 LOCAL POLICE AND FIRE PERSONNEL. 18 19 20 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 21 22 SECTION 1. The purpose of this act is to amend the Arkansas Code 23 regarding funding local retirement liabilities for local police and fire 24 personnel. 25 26 27 28 29 30 31 32 33 34 35 36 110 Il 11 011 01-22-2009 12:40 MMC105 Stricken language would be deleted from and underlined language would be added to the law as it existed prior to this session of the General Assembly. 1 State of Arkansas 2 87th General Assembly A. Bill 3 Regular Session, 2009 SENATE BILL 234 4 5 By: Senator Elliott 6 7 8 For An Act To Be Entitled 9 AN ACT CONCERNING HEALTH CARE BENEFITS FOR 10 MUNICIPAL OFFICIALS AND EMPLOYEES WHO ARE 11 ELIGIBLE FOR UNREDUCED RETIREMENT WITH ANY STATE 12 OR LOCAL PENSION AND RELIEF FUND; AND FOR OTHER 13 PURPOSES. 14 15 Subtitle 16 AN ACT CONCERNING HEALTH CARE BENEFITS 17 FOR MUNICIPAL OFFICIALS AND EMPLOYEES 18 WHO ARE ELIGIBLE FOR UNREDUCED 19 RETIREMENT WITH ANY STATE OR LOCAL 20 PENSION AND RELIEF FUND. 21 22 23 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 24 25 SECTION 1. Arkansas Code § 24-12-129 is amended to read as follows: 26 24-12-129. Municipal officials and employees. 27 (a) When any municipal official or municipal employee age fifty five 28 (55) or over who has completed twenty (20) years of s TViCC to the 29 municipality and who is vested in thc retirement system who is eligible for 30 an unreduced retirement with any state -supported or government -based local 31 pension and relief fund retires,,the official or employee may continue to 32 participate in the municipality's health care plan, receiving the same 33 medical benefits and paying the same premium as active employees as long ao 34 thc retired official or employee pays both c loycr n employee 35 contributions to the health arc plan. 36 (b) Each municipality may choose to pay any portion of the employer 1 111 11 01-23-2009 09:23 MMC108 SB234 1 and employee contributions to the municipality's health care plan so long as 2 all retired municipal officials and municipal employees within each 3 municipality are treated equally with regard to the dollar amounts that are 4 paid by the municipality toward health care coverage of each retiree. 5 (c) The retired municipal official or retired municipal employee shall 6 pay the amount of the health care premium that is not paid by the employer. 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 2 01-23-2009 09:23 MMC108 1171—"WilHarris: ALERT: This legislation' would be yen/ expensive Pagel From: Missy Lefler To: Don Marr; Kit Williams:, Lana Broyles; Lioneld Jordan; Paul Becker Date: 1/27/09 11:15AM Subject: ALERT: This legislation would be very expensive Lana spotted this proposed legislation change. It would be very expensive for the City and, as I read it, would reduce a benefit for merit employees. It might also indirectly hurt all existing employees. . At present, if any municipal employee aged 55 or older who has served 20 years with the City retires, they can stay on the City's health insurance as long as they want, provided they pay both their part and the employer part. People like this. They can hold on to their Blue Cross if they prefer it over Medicare. The proposed change would, first, limit the legislation to uniformed employees who are on LOPFI (or "old LOPFI") and would force the City to continue to pay its portion of their Blue Cross for as long as the employee lives. So it hurts merit employees and hurts the City financially. To give you an idea, the City presently pays around $210 a month for an employee's individual coverage and around $520 a month for an employee's family coverage. That obligation stops when the employee leaves the City. Where this indirectly hurts all existing employees is that this amendment says "whatever you pay for existing employees, you have to pay for pension retirees". This means that the City's only recourse to offset the increased expense would be to reduce the portion of what it pays FOR ALL EMPLOYEES. This is very bad proposed legislation. I don't know who y'all go to on these things (Lindsley Smith?) but someone in a position to lobby against it should be consulted, in my opinion. Missy Lefler Human Resources Division Manager City of Fayetteville 113W. Mountain Fayetteville, AR 72701 PH: 479-575-8298 Fax: 479-718-7698 E-mail: mleflar@ci.fayetteville.ar.us CC: Krista Laningham; Marsha Hertweck 'Wire cuille THE CITY OF FAYETTEVILLE, ARKANSAS To: Paul Becker, Finance Director From: Marsha Hertweck, Accounting Director Date: February 2, 2009 Subject: Pending Senate Bill 234 I have read Senate Bill 234 amending Arkansas Code 24-12-129. My interpretation of the bill is that this amendment would require municipalities with vested retired officials and employees in a state supported fund or a local based pension and relief fund to pay the same premiums of the City's health insurance cost for retirees as it pays for active employees. As worded it appears to exclude employees in a defined contribution plan such as our general employee plan. The current law allows employees that retire at 55 or older and have 20 years of service to remain in the City's health insurance plan and they pay the entire cost of the insurance premium. The City presently has five retired employees on the traditional Blue Cross family plan, three on the traditional single plan and one on the HSA family plan. If the City was required to pay the same benefit for these retired employees as active employees, the cost to the City would be $529 for those on traditional family plan, $217 for those on the traditional single plan and $354 for those on the family HSA for a total cost of $43,800 annually. It is likely that many more retirees would stay in the City's health care program if the City is required to pay this benefit and these current costs would probably multiply. The present law allowing retired employees to stay in the health care plan has a slight cost to the City in that older participants increase the overall cost of the plan. In accounting terms this increased cost is called an implicit cost and the City is required to have an actuarial study performed every two years to determine this cost and to accrue the liability in the government -wide financial statements. The current liability for the City is $2,733,600 and the annual required contribution to fund this liability for the end of 2008 was $354,059 per the latest actuarial study. The City does not fund this liability but uses a pay as you go approach. If the City is required to pay a portion of the premium for retired employees the annual required contribution to fund the liability will greatly increase and the City will have to look at some funding mechanism other than pay as you go. So aside from the $43,800 of increased current costs, the City will also need to fund the liability of future costs of this benefit program 113 WEST MOUNTAIN 72701 479-521-7700 FAX 479-575-8257 rrammtriii aye - viie ARKANSAS DEPARTMENTAL CORRESPONDENCE TO: Mayor Lioneld Jordan and City Council Members FROM: Paul A. Becker, Finance Director Iiikt) DATE: February 4, 2009 SUBJECT: SB -234 ---Changes in the Ability for Retired Employees to Obtain Insurance through the Employers' Plan Attached is an analysis I asked Marsha Hertweck to do. This bill has several major problems: • In its present form, the bill would exclude any employees except uniformed employees, which would affect other municipal workers currently on the Employers' plan. • If I read the bill correctly, the City would be required to pay for the City portion of costs which, if the current employees continued to carry our insurance, would be an immediate cost of $43,800 (assuming the same individuals currently covered are eligible). • A bigger problem would be that since the cost would be much less than that for private coverage, more retired employees would select coverage. • The biggest problem would be the implicit cost to the City (an actuarially derived number required by current accounting principles) would go up dramatically and have a significant impact on our financial statements. veevtllc ARKANSAS DEPARTMENTAL CORRESPONDENCE TO: Mayor Lioneld Jordan and City Council Members CC: Don Marr, Chief of Staff FROM: Paul A. Becker, Finance Director DATE: February 5,2009 SUBJECT: HB -1199 — An Act to Allow a Cost -of -Living Adjustment for All Police Officers Retired Under The Old Police Pension Plans That are Managed By The Local Fire Police And Fire Pension System If my understanding of this bill is correct, police and fire retirees under old pension plans would receive an automatic 3% cost -of -living increase each year if actuarially appropriate. Currently this is an issue decided by the local pension oversight boards (if allowed by the Arkansas Pension Review Board).This legislation would take away local control of this issue and would force increased costs on the old local pension funds. This decision should be left to the local pension oversight boards. Nor Stricken language would be deleted from and underlined language would be added to the law as it existed prior to this session of the General Assembly. 1 State of Arkansas 2 87th General Assembly A pill 3 Regular Session, 2009 HOUSE BILL 1199 4 5 By: Representative Hoyt 6 7 8 For An Act To Be Entitled 9 AN ACT TO ALLOW A COST -OF -LIVING ADJUSTMENT FOR 10 ALL POLICE OFFICERS RETIRED UNDER THE OLD POLICE 11 PENSION RETIREMENT PLANS THAT ARE MANAGED BY THE 12 ARKANSAS LOCAL POLICE AND FIRE RETIREMENT SYSTEM; 13 AND FOR OTHER PURPOSES. 14 15 Subtitle 16 AN ACT TO ALLOW A COST -OF -LIVING 17 ADJUSTMENT FOR ALL POLICE OFFICERS 18 RETIRED UNDER THE OLD POLICE PENSION 19 RETIREMENT PLANS THAT ARE MANAGED BY THE 20 LOCAL POLICE AND FIRE RETIREMENT SYSTEM; 21 AND FOR OTHER PURPOSES. 22 23 24 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 25 26 SECTION 1. Arkansas Code Title 24, Chapter 11, Subchapter 4 is amended 27 to add an additional section to read as follows: 28 24-11-439. Compounded cost -of -living adiustments. 29 (a) Beginning July 1, 2009, and each July 1 thereafter which is at 30 least twelve (12) months after the effective date of a monthly benefit, each 31 city or town having a policemen's pension and relief fund that is organized 32 under any existing statute of this state and each city or town that covers 33 its police department under the Arkansas Local Police and Fire Retirement 34 System shall redetermine the benefit amount effective each July 1, and the 35 redetermined amount shall be payable for the ensuing year. 36 (b) The redetermined amount shall be the amount of the benefit payable 11 11 II 01-23-2009 15:09 MMC054 ilB1199 1 as of the immediately preceding June 30 plus a three percent (3%) cost -of - 2 living increase. 3 Sc1(1) The benefit provisions provided in subsections (a) and (b) of 4 this section shall be: 5 (A) Implemented according to rules of the board of 6 trustees of the policemen's pension and relief fund; and 7 (B) Actuarially appropriate for the policemen's pension 8 and relief fund. 9 (2) Before increasing a benefit under this section, the board of 10 trustees of the policemen's pension and relief fund shall file relevant 11 information concerning the actuarial appropriateness of the action with the 12 Arkansas Fire and Police Pension Review Board. 13 14 SECTION 2. EMERGENCY CLAUSE. It is found and determined by the 15 General Assembly of the State of Arkansas that retired police officers are 16 not receiving a cost -of -living increase in their retirement benefits; that 17 the cost of living has increased substantially; and that a cost -of -living 18 increase is necessary to ensure the health and well-being of our retired 19 police officers. Therefore, an emergency is declared to exist and.this act 20 being necessary for the preservation of the public peace, health, and safety 21 shall become effective on July 1, 2009. 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 2 01-23-2009 15:09 M14C054