ࡱ> jlghi` bjbj 5x    . H   8tTx o$hw\6E 6  {  R  ` kfi'"dQo<`v $`LL#6Y,*66ox \ d\t$[x \ t          Agenda Board of Regents Human Resources Committee Thursday, February 16, 2006; *1:30 p.m. 3:00 p.m. Centennial Hall Juneau, Alaska Committee Members: James C. Hayes, Committee Chair Carl Marrs Joseph E. Usibelli, Jr. Frances H. Rose Jacob Gondek Mary K. Hughes, Board Chair I. Call to Order II. Adoption of Agenda MOTION "The Human Resources Committee adopts the agenda as presented. I. Call to Order II. Adoption of Agenda University Retirement Program ChangesHuman Resources Update New Business Future Agenda Items VI. Adjourn This motion is effective February, 16, 2006. III. Human Resources Update Vice President Johnsen will review progress to date on the following items: % Retirement Program Planning % Wellness Program % Automation of HR Processes % Human Resources Strategic Planning % Labor and Employee Relations (Reference 14) III. Full Board Consent Agenda Vice President Johnsen will present the President s recommended changes to the University s New Optional Retirement Program and the University of Alaska Pension Plan. MOTION "The Board of Regents Human Resources Committee approves the amendments to the University of Alaska Pension Plan and the University of Alaska Optional Retirement Plan as proposed by the President. This motion is effective February, 2006. POLICY CITATION Regents Policy P04.06.050: Several retirement programs are available to University of Alaska employees. The placement of an employee who is eligible for one of the retirement programs will be governed by the appropriate state statute and/or the university's master plan document. The University of Alaska Statewide Office of Human Resources will be responsible for preparing and maintaining an accurate and inclusive listing of all University job titles for inclusion in each of the available retirement programs. (06-03-94) University of Alaska Retirement Program, Article 9.1: Proposed amendments shall be submitted to the Retirement Committee for review and comment prior to delivery to the President or the Board for approval. The President is authorized to adopt Plan amendments; provided, however, that the Board reserves to itself the authority to approve any amendment consisting of a change of contribution rates to any of the Plans or the maximum annual limit for Covered Wages under the Pension Plan, or any action which causes a full or partial Plan termination, or a Plan merger or consolidation. RATIONALE A competitive compensation package, including retirement benefits, is a necessary condition for the Universitys continued ability to recruit and retain high quality faculty and staff. At the same time, the University must continue to manage its retirement programs so they are cost effective. Current University employees are covered by a basic retirement plan depending on their employment status. Staff are covered by the state- administered Public Employee Retirement System (PERS). Faculty may choose between the state-administered Teachers Retirement System (TRS) and, effective July 1, 2005, the Universitys New Optional Retirement Program (NORP). Executives may choose between PERS and ORP. NORP succeeded the Optional Retirement Program, which as of July 1, 2005, was no longer an option for new employees. In addition, all employees eligible for benefits receive the University-sponsored Pension Plan benefit, which is a defined contribution retirement benefits- eligible employees receive the University Pension, a defined contribution program in which the University contributes 7.65 percent of the the employees pre-tax income up to a cap of $42,000. The University is exempt from Social Security for its retirement benefit-eligible employees. The New Optional Retirement Program created by the Board of Regents effective July 1, 2005 is a defined contribution retirement program in which the University contributes 12 percent of the employees pre-tax income and the employee contributes 8.65 percent. Like the Universitys ORP, NORP does not include a retiree medical benefit. Vesting in the employer contribution in NORP is immediate. The State of Alaska also has created new defined contribution retirement programs for new state employees effective July 1, 2006. The employer contribution rates are 12 percent for teachers and 10 percent for non-teachers. The employee contribution rate under both programs is 8 percent. These programs include a defined benefit retiree medical benefit. Vesting in the employer contribution requires 5 years of service. Vesting in the retiree medical benefit requires 30 years of service or Medicare eligibility Medicare eligibility (65) , 10 years of service and retirement from an employer participating in a state retirement plan.. The Presidents recommended changes to NORP are designed to maintain a competitive and cost- effective defined contribution program. By adding a 2- year vesting cliff for the employers contribution, requiring election of NORP in lieu of the States PERS or TRS programs to be eligible for the University Pension, and expanding access to NORP to all new retirement benefits eligible faculty and staff, we estimate that the University will avoid approximately $1.53 million in the first year, increasing to $4.4 million by the sixth year. each year by approximately $500,000. These changes would impact only employees hired on or after July 1, 2006. Estimates of cost avoidance if the employer contribution rate were 12 percent for both TRS and PERS eligible employees will be available in prior to the Board of Regents meeting. The University administration will continue evaluating NORP for potential modification. Two possible changes for future consideration include a defined contribution medical savings account and expanding access to NORP to all current employees. A more detailed treatment of these and related University retirement program issues is provided in Reference_____. PRESIDENTS RECOMMENDATION N The President recommends that: 1. The New Optional Retirement Program be amended effective JJuly 1, 2006 as follows: a. Access to the employer contribution upon termination requires 2 years of continuous full-time University service. b. Access to NORP will be expanded to include all retirement benefits eligible employees first hired on or after July 1, 2006. Cc. The employer contribution rate for TRS-eligible employees will be 12 percent and 10 percent for PERS. The university reserves the right to provide that the sum of employer contributions to the NORP retirement plan and the employer contributions to a potential future NORP retiree health reimbursement account would not exceed employer contribution rates (12 percent and 10 percent respectively) that apply to the NORP retirement plan. d. The employee contribution rate for TRS-eligible employees will be 8.65 percent and for PERS employees, 8 percent. 2. The University Pension Plan be amended effective July 1, 2006 as follows: Eligibility for the University Pension for all employees first hired on or after July 1, 2006 requires that the employee has selected NORP. Access to the employer contribution upon termination requires 2 years of continuous full-time University service. IV. Future Agenda Items V. Adjourn UNIVERSITY OF ALASKA SYSTEM RETIREMENT PROGRAMS A PRESENTATION TO THE BOARD OF REGENTS HUMAN RESOURCE COMMITTEE James Johnsen Vice President for Faculty and Staff Relations ֱ January 20, 2006February 2006 AnchorageJuneau, Alaska OVERVIEW The Board of Regents has established as one of its primary strategic goals that: [t]he University will recruit, develop, and retain a culturally diverse faculty and staff who bring excellence to our research, teaching, and public service and through innovative and mission-focused academic and staff human resources programs and services. A key element of the Universitys recruitment and retention strategy is the compensation and benefits program. Although compensation costs are largely within the Universitys ability to manage, benefits costs --- especially retirement program costs --- are rising rapidly and are only partly subject to management and control by the University. Further complicating the situation is a multiplicity of retirement programs all subject to both state and federal regulation. The State of Alaska and the Board of Regents have taken steps to meet the challenge of rising retirement cost inflation. In light of continued and projected cost increases, however, additional steps are under consideration. Due to the complexity of this challenge --- as well as the importance of these programs to the University and its faculty and staff --- our consideration of options for cost containment must be based on a thorough understanding of: The Universitys numerous retirement programs including program terms, eligibility, contribution rates, participation, and cost. Steps already taken within the last year by the Alaska Legislature and the University to constrain costs. Options presently under consideration for additional cost containment. In contrast to private sector retirement plans which under ERISA may be reduced, public employee programs in Alaska --- including the Universitys --- are subject to the following provision of the Alaska Constitution: Membership in employee retirement systems of the State or its political subdivisions shall constitute a contractual relationship. Accrued benefits of these systems shall not be diminished or impaired. (Article 12, Section 7) While the University employs professional staff in benefits administration, our administration of retirement benefits programs has been assisted over the years by experts at Mercer HR, a nationally recognized benefits consultancy. DESCRIPTION OF UNIVERSITY RETIREMENT PROGRAMS University employees are covered by a basic retirement plan depending on their employment status. Staff are covered by the state -administered Public Employee Retirement System (PERS). Faculty may choose between the state- administered Teachers Retirement System (TRS) and the universitys Optional Retirement Program (ORP). Executives may choose between PERS and ORP. Since July 1, 2005, NORP has replaced ORP as the option for new employees. TRS and PERS The TRS and PERS programs are defined benefit plans. The retiree receives a benefit determined by a formula that considers the length of employment, salary level, and age. These plans include a retiree medical benefit. The state sets contribution rates. ORP and NORP The UA ORP and the UA NORP programs are defined contribution plans. The retiree receives the funds contributed by the university and the employee as well as their investment earnings. These plans do not include a retiree medical benefit. Employer contribution rates are tied to a three year rolling average of TRS rates. The Board of Regents (BOR) is responsible for setting contributions rates and eligibility criteria for participation in the plan. New TRS and New PERS The New TRS and New PERS programs are defined contribution plans for the retirement portion of the plan, but they include a defined benefit retiree medical plan. As a result, it is expected that New PERS and New TRS costs will rise as retiree medical costs rise. These programs go into effect for all employees hired on or after July 1, 2006. University Pension In addition to the primary retirement programs described above, all benefits- eligible employees participate in the University Pension, a defined contribution plan in which the University provides 7.65 percent5% of salary up to $42,000. Originally established when the university opted out of Social Security, this program is not required by federal law because our primary plans (PERS, TRS, ORP, NORP) meet the federal requirements for exemption from Social Security. The Board of Regents withdrew the University from Social Security effective 1982. SUMMARY OF UNIVERSITY OF ALASKA RETIREMENT PROGRAMS  Teachers Retirement System (TRS) Public Employees Retirement System (PERS) New TRS New PERSUA Optional Retirement Program (ORP)UA New Optional Retirement Program (NORP)Plan TypeDefined BenefitDefined BenefitHybrid Defined Contribution & Defined BenefitHybrid Defined Contribution & Defined BenefitDefined ContributionDefined ContributionSocial Security ReplacementYesYesYesYesYesYesEligibilityFaculty hired before July 1, 2006Administrative and Executive Staff hired before July 1, 2006Faculty hired on or after July 1, 2006Administrative and Executive Staff hired on or after July 1, 2006Faculty and Executive Staff hired before July 1, 2005Faculty and Executive Staff hired since July 1, 2005Vesting8 years of service5 years of service5 years for the retirement, 10 years for the medical benefit5 years for the retirement, 10 years for the medical benefitImmediateImmediateHealth Coverage After RetirementYes Tier I ( Medical at no cost Tierire II ( Medical at age 60 at no costYes Tier I ( Medical at no cost Tier II ( Medical at age 60 at no cost Tier III ( Must have 10 years of service and be 60 for no cost medicalYes Medical after 30 years of service or 10 years of service, Medicare eligibility (65) and retire from PERS 60 if 10 years of service and retire from TRS employerYes Medical after 30 years of service or 10 years of service, Medicare eligibility (65) and retire from PERS 60 if 10 years of service and retire from PERS employerNo No Contribution Rate Setting AuthorityState Pension Management CommitteeState Pension Management CommitteeState Pension Management CommitteeState Pension Management CommitteeUniversity of AlaskaUniversity of AlaskaMethodology For Setting RatesActuarial ModelActuarial ModelIn statuteIn statute3 year rolling average of TRS rateIn Retirement PlanSubject to State ConstitutionYesYesYesYesYesYesSubject Of BargainingNoNoNoNoNoNo PARTICIPATION IN UA RETIREMENT PROGRAMS Effective December 14, 2005, the University employed 4,300 employees eligible for retirement benefits. For their primary retirement plan, the vast majority (81 percent) are covered by one the state- operated plans (PERS or TRS). The remaining 19 percent are covered by a University operated plan (ORP or NORP). In addition to the primary plan, all receive the University Pension. Retirement Plan Participation of University Employees PlanEmployeesExecutivesTotal TRS  549 (96%) 22 (4%) 571 PERS  2,884 (99%)  35 (1%) 2919 ORP  693 (91%) 66 (9%) 759 NORP  48 (94%) 3 (6%) 51 Total  4,174 (97%) 126 (3%) 4,300 COST OF UA RETIREMENT PROGRAMS Public employer retirement costs continue to rise in large part to the fill the $6 billion gap in the states retirement system caused by low earnings of retirement fund investments, historically low contribution rates, and rising retiree health costs. Increases in employee charges have been considered, but may constitute a diminished benefit prohibited by the Alaska Constitution. UA Retirement Plan Contribution Rates: FY05-FY07 UA UA New New TRS PERS ORP NORP TRS PERS  FY05 Employer Employee Total 16.00% 8.65% 24.65%  10.58% 6.75% 17.33% 13.00% 8.65% 21.65% N/A N/A N/A FY06 Employer Employee Total  21.00% 8.65% 29.65% 15.58% 6.75% 22.33% 16.33% 8.65% 24.98% 12.00% 8.65% 20.65% N/A N/A FY07 Employer Employee Total 26.00% 8.65% 34.65%  20.58% 6.75% 27.33% 21.00% 8.65% 29.65% 12.00% 8.65% 20.65% 12.05% 8.00% 20.05% 10.05% 8.00% 18.05% UA Retirement Plan Estimated Employer Cost: FY05-FY08 ORP ExecutivesORP FacultyORP TotalPERS & TRS UA PensionAll Total FY05 FY06 FY07 FY08 $1.4m $1.8m $2.4m $3.0m  $5.5m $7.2m $9.9m $12.6m $6.9m $9.0m $12.3m $15.6m $20.1m $29.6m $40.6m $51.5m $13.4m $13.9m $14.5m $15.1m $40.4m $52.5m $67.4m $82.2m UNIVERSITY INTERESTS The University has several compelling interests in relation to its retirement programs: We must maintain retirement programs sufficient to recruit and retain top quality faculty and staff. Retirement programs, contribution rates, and vesting requirements should be comparable to market standards. Fast rising plan costs must be mitigated. We should provide a responsible level of retirement benefit. We must mitigate the effects of rising costs through modified benefits for future employees. Our retirement programs should not be golden handcuffs, resulting in the retention of long-term employees well beyond retirement age. Any changes to our retirement plans should involve discussion with affected faculty and staff. We support protecting --- and perhaps even increasing --- the role of the defined contribution concept for reasons of portability and cost effectiveness. We desire predictable long-term costs. MARKET CONSIDERATIONS Recruitment and Retention For most of the universitys staff positions, our most significant competitors are other large public sector employers the State, school districts, and municipal governments. Changes to the retirement plans affecting all public employees will not result, in and of themselves, in a differential effect on the University. Most of our faculty positions, however, are recruited from a national market of other universities. More than half (59 percent) of the Universitys faculty have chosen ORP or NORPPR, the defined contribution plans, most likely because they were covered by a defined contribution plan previously and the plansy are fully portable if they decide to leave. Other Defined Contribution Plans The Universitys defined contribution programs are highly competitive. The most recent (2004) annual benefits survey conducted by the College and University Personnel Association (CUPA) reported that 91 percent of universities provide a defined benefit retirement as a primary plan and 36 percent provide a defined contribution as a primary plan. Many universities, like the University of Alaska, provide more than one primary retirement plan, hence the totals add to more than 100 percent. The median contribution rates for defined contribution plans across the country were 5.9 percent from employers and 8 percent from employees (13.9 percent), compared to ORPs 16.33 percent from the employer and 8.65 percent from the employee (24.98 percent), and NORPs 12 percent from the employer and 8 percent form the employee (20 percent). Mercer Human Resources found in 2003 --- based on data collected from 46 public universities and systems across the nation --- that the average employer contribution to the defined contribution retirement program was 8.6 percent, with a range from 0 percent to 14 percent. The average employee contribution was 4.3 percent, with a range from 0 to 15 percent. Included in the Mercer report was information about vesting in the employers contribution to the defined contribution retirement plan. Vesting was required in 9 states. The average vesting time was 3 years. The least was New York at 1 year and the most was Arizona at 5 years. It is clear from these market data that the universitys ORP and NORP plans are highly competitive for purposes of recruitment. And from the retention perspective, at least 90 percent of ORP plan participants selected it when the employer rate was just 12 percent. EFFORTS TO CONTROL RETIREMENT COST INFLATION The University The University withdrew from Social Security effective 1982. The University Pension program, which was implemented shortly thereafter, provides a lower employer contribution and caps the salary base at a lower level, saving the University substantial sums over the years. The University created ORP in 1990. In foregone health benefits alone, it is estimated that the University has avoided over $80 million of liability for retiree health benefits. The University created NORP effective July 1, 2005. NORP caps the employer contribution rate at 12 percent. The State Over the years the State has created new tiers in its PERS and TRS programs. With each successive tier, vesting requirements have been added, although the fundamental nature of the programs --- defined benefit and including a retiree medical plan --- have remained constant. Last year, the legislature passed HB 141. Key elements of the bill are: New tiers for PERS and TRS will be effective July 2006. The programs are primarily defined contribution in nature, although there is a defined benefit retiree medical benefit. Access to the retiree medical benefit is very stringent --- 10 years of service and retirement from the public employer. Vesting in the employers contribution to the retirement plan requires 5 years of service. Future employer rates will be set by a new committee appointed by the Governor instead of the PERS and TRS Boards, both of which included plan participants. At the universitys request, the legislature also amended the ORP statute to clarify the universitys ability to develop new optional retirement plans and to expand eligibility for participation in those plans. It did not, however, seek to clarify the bargaining status of public employee retirement programs. OPTIONS FOR CONSIDERATION State Funding Less an option than an imperative is our continued pursuit of legislative funding to pay the increased employer cost of our retirement programs. ORP The employer contribution (now at 16.33 percent) vastly exceeds what is required to retain the 759 faculty and executive staff remaining on the plan. If the TRS rate, to which the ORP is tied, increases this year as expected, the ORP rate will rise to 21 percent. Option 1: Cap the Employer Rate - The university could cap the employer contribution rate at 16.33 percent. Even this rate is high when compared to the market and as such should not diminish the universitys competitive position. This step would enable the university to avoid $2.6 million in increased cost in FY07 and an additional increase of a similar amount in FY08. If applied only to executive staff, the university would avoid nearly $300,000 in cost in FY07. This approach could be subject to legal challenge on the ground that it unilaterally alters the contract --- specifically the rate- setting method linking ORP rates to the TRS rate --- between employees and the University. Option 2: Status Quo - While safest in terms of a possible challenge, this option requires $2.6 million in additional program cost in FY07. Moreover, it would result in the university providing a benefit in excess of what is necessary to compete on the market and it may result in delayed retirements of senior employees who without these increases would retire. Option 3: Eliminate ORP This action would require legislation and begs the question what retirement program would then cover these faculty and staff. Social Security? The States PERS or TRS programs? And if the latter, which tier, and how would any indebtedness be calculated and paid? NORP The employer contribution (12 percent) is strong compared to the market and vesting is immediate. In addition, NORP compares well with the states New TRS employer contribution rate of 12 percent and the PERS rate of 10 percent, as well as those plans 5- year vesting requirement. NORP, however, does not include a retirement medical benefit. The States New TRS and PERS programs include a retiree medical benefit, although access to it requires 10 years vesting and retirement directly from a public employer. OPTIONS FOR CONSIDERATION (2) Option 1: Introduce Vesting, Link with University Pension & Expand Accessg As noted above, vesting in the employers contribution in a defined contribution program is common across the country and is now a feature of the States new defined contribution programs. The average vesting across the country is 3 years. The States new programs require 5 years. With assistance from Mercer HR Consulting, we estimate a cost avoidance of $1.53 million in the first year, increasing by approximately $500,000 each yearto $4.4 million in the 6th year. These estimates are based on the following conservative assumptions: This option is combined with Option 2 and 4 (below). Employer contribution of 12 percent for TRS-eligibles and 10 percent for PERS-eligibles 10 percent employee turnover. 90 percent of faculty and 80 percent of staff select NORP. Average annual faculty salary is $50,000 and staff is $35,000. The State new PERS and TRS health program cost increases at .25 percent% every 3 yrs. Option 2: Require Selection of NORP for Eligibility for the University Pension In light of the hybrid nature of the states new PERS and TRS programs, it is likely that the University NORP program will be more cost effective for the University. And even with a modest vesting requirement, the NORP will still have advantages over the States programs. So, it is in the interest of the University to provide incentives for new employees to select NORP. A strong incentive would be to condition participation in the University Pension on election of NORP over one of the States programs. Option 3: Add a Retiree Medical Benefit This has been a concern among ORP program participants over the years. The University is investigating two approaches. Health Reimbursement Accounts (HRA) allow employers to contribute a percentage of salary pre-tax to an employee controlled account that is used for health benefit costs after retirement. Participation in an HRSA requires selection of a high-deductible health plan, an option the University y does not now provide. The University would be responsible for managing the program. Implementation of an HRA could be accomplished 12 to 24 months after decision. Voluntary Employee Benefit Associations (VEBA) allow employers to contribute a flat dollar amount to an employee- controlled account that is used for health benefit costs after retirement. As well, VEBAs allow employers to make discretionary contributions to individual employees for recruitment or retirement incentives. VEBAs are subject to IRS non-discrimination tests, so the VEBA would need to be provided to all eligible employees. The University could outsource the management of the VEBA and could implement it within 12 months of decision. The cost of either option is a function of the employers contribution, a decision of the Board of Regents. Typical contribution rates are less than 2 percent. OPTIONS FOR CONSIDERATION (3) Option 4: Expand Access to the Program At present, access to NORP is limited to faculty and executive staff. Based on clarified authority provided to the Board of Regents last year in HB 141, the University could expand access to NORP to all new employees or to all current employees. It appears advantageous to the University and to new employees to have access to the NORP option, but it will require extensive investigation to determine the advantages and disadvantages of expanding access to current employees. While on one side of the ledger the University might well have its retirement contribution reduced as a result of the employee moving from PERS to NORP, PERS administrators likely would increase the employers contribution rate on remaining employees to cover the liability of the employee who shifted. In addition, this may have the golden handcuffs effect the University seeks to avoid. Option 5: Withdraw from PERS and TRS A highly regarded member of the states retirement planning community has suggested that the University consider obtaining legislation to: withdraw from the States PERS and TRS programs pay the Universitys liabilities to the State retirement system pay the cost of vesting for employees not yet vested enable the University to manage its own retirement programs, setting its own rates, adding new options, and aiding in employee communication While provocative and certainly worthy of additional consideration --- and correct that improvements in employee communication and education are warranted --- there are major issues surrounding this option: The Universitys liability to the States PERS and TRS funds for benefits already accrued is in excess of $270 million. The cost for vesting employees in PERS and TRS not yet vested has not been estimated but would be substantial. It is questionable whether the payment of the liability to the State is sufficient to cover the future cost of health benefits, a major driver of retirement program costs. Even if the above issues could be addressed, the Universitys new retirement program may not, under the State Constitution, diminish an employees contract for retirement benefits. What then would the Universitys new programs look like? How would the University ensure that the retirement benefits of each individual employee --- considering such individual circumstances as age, years of service, years until retirement, TRS participant, PERS participant, ORP participant --- would not be diminished? What would it take for a defined contribution plan to at least equal the benefits of a defined benefit plan? DISCUSSION AND CONSULTATION The Retirement Committee, the Business Council, and the Human Resources Committee have met and discussed the trends, our costs, and the options for moving forward. We have also met with leaders of the Staff Alliance and the Faculty Alliance. Representatives of each group have been invited to attend Retirement Committee meetings. In addition, although retirement issues are not matters of collective bargaining with the unions, we have met with --- or soon will --- leaders of the ACCFT, Local 6070, and United Academics. While there certainly is lively debate over solutions, the various groups are becoming more informed about the problem and the options available to the University. 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