MFP ITEM 7
April 19,2010
Worksession
MEMORANDUM
TO:
FROM:
SUBJECT:
Management and Fiscal Policy Committee
Robert H. Drummer, Senior Legislative AttDmey
Worksession:
Expedited Bill 9-10, Personnel
/~
9
Retirement Incentive Program
Expedited Bill 9-10, Personnel
Retirement Incentive Program, sponsored by the
Council President at the request of the County Executive, was introduced on March 23, 2010. A
public hearing was held on April 13.
Background
Bill 9-10 would permit a Group A (unrepresented, non-public safety employees), Group
E (Deputy Sheriffs and Correctional Officers) or Group H (non-public safety employees
represented by MCGEO) member of the Employees Retirement System to apply to participate in
the 2010 Retirement Incentive Program (RIP). An employee must be:
(1)
(2)
eligible for:
(a) normal retirement on or before June 1, 2010; or
(b) early retirement, and within 2 years of meeting the criteria for normal
retirement on June 1,2010; and
assigned to a position in a class of positions subject to a Reduction in Force (RIF).
The Chief Administrative Officer would approve applications from Executive Branch
employees and the Council Staff Director would approve applications from Legislative Branch
employees. The number of employees who can participate in the RIP in any affected class is
limited to the number of positions in the affected class scheduled to be abolished. A participant
would be able to choose an additional retirement benefit of $35,000, $30,000 plus an enhanced
retiree life insurance benefit, or $28,000 plus an enhanced retiree health plan cost sharing
benefit. In addition, a participant's pension benefit would not be reduced for early retirement.
Elected officials, appointed officials, employees of participating outside agencies, and
employees who participate in either the Retirement Savings Plan or the Guaranteed Retirement
Income Plan would not be eligible to participate. Bill 9-10 would implement a side agreement
with MCGEO.
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Public Hearing
G. Wesley Girling, OHR Benefits Manager, testified in support of the Bill on behalf of
the Executive. See ©16-17. Mr. Girling also discussed an amendment to the Bill proposed by
the Executive that would give priority consideration to employees who applied for the 2009 RIP.
See ©19-20. The Executive's proposed amendment would implement an agreement negotiated
with MCGEO after submission of the original Bill to the Council.
Issues
1. What is the recent history of buyouts offered by the County?
The County Executive negotiated a retirement incentive program (RIP) with MCGEO in
2008. Expedited Bill 12-08, enacted by the Council on May 14,2008 established the 2008 RIP
which offered non-public safety County employees at normal retirement or within
2
years of
normal retirement a $25,000 payment and a one-year waiver of the early retirement penalty in
return for retiring on July 1, 2008.
I
The Executive negotiated a second RIP in 2009 with
MCGEO that would have offered employees $40,000 plus a waiver of the early retirement
penalty. However, the Council did not enact legislation implementing the 2009 RIP based upon
an evaluation from the Office of Legislative Oversight estimating the FYlO savings to be $3.1
million with a lO-year payback beginning in FYIl of $20.2 million, leaving a net cost of the
2009 RIP of at least $17.1 million. The OLO analysis concluded that the projected savings from
the retirements was more than offset if the County hired new employees, even at lower salaries,
to fill most of the newly vacated positions.
The 2010 RIP would be the third consecutive year that the Executive negotiated a RIP
with MCGEO. The 2010 RIP differs from both the 2008 RIP and the proposed 2009 RIP
because eligibility for the 2010 RIP is limited to employees assigned to a position in a class of
positions subject to the proposed RIF. Therefore, the positions vacated by the 2010 RIP could
either be abolished or filled by employees who would otherwise be terminated due to the RIF.
2. What is the fiscal impact for the 2010 RIP?
Proposed RIP Benefits: an employee who accepts the retirement incentive would select
one of the following four benefit options:
a. A $35,000 cash payment;2
b. A $30,000 cash payment with an enhanced post-employment life insurance
benefit. (The retiree life insurance benefit reduces coverage from 100% to 25%
during years six through ten after retirement. This option would hold life
insurance coverage at 100% for ten years after retirement.);
OLOestimated the net cost of the 2008 RIP to be $12.8 million over 10 years. See excerpt from the 2009 OLO
Report at ©18.
2
Under all options that include a cash payment, the participating employee may elect to receive the cash benefit as a
single lump sum payment or in 12 monthly payments.
I
2
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c. A $28,000 cash payment with an enhanced post-employment health insurance
benefit. (The County offers retiree continued health insurance coverage with the
County paying either 70% or 80% of premium costs.
3
Under this option, the
County would pay 90% of individual health insurance premium cost for ten years
after retirement.); or
d. A one-time $35,000 contribution to the Guaranteed Retirement Income Plan
(GRIP). (Under the GRIP, the County guarantees a 7.25% annual return on
investments. RIP participants who select this option would be able to access this
income at social security retirement age.)
In addition, the RIP would eliminate the early retirement penalty for program participants who
were not yet eligible for normal retirement. The early retirement penalty is two percent for
employees with credited service one year short of normal retirement and five percent for
employees two years short of normal retirement.
The RIP can save payroll costs for participants who retire. However, it would also
increase future year General Fund pension and retiree health insurance obligations by
encouraging employees to retire earlier than planned and by forgiving early retirement penalties.
The County must increase its annual contribution to the ERS Trust Fund to pay for the increased
pension costs in future years. The enhanced retiree health costs would be paid directly out of the
General Fund. The OLO Review of the Executive's proposed RIP to be discussed at this
worksession estimated the net 10-year savings from the RIP at $8.7 million
ifnone ofthe vacated
positions are refilled for the next
3
years.
However, OLO estimated a net loss of $5.6 million
over 10 years if the estimated 150 vacated positions are refilled in the next 2 years.
3. Should the Bill define the different payment options?
The Bill, at line 110, permits a participant to choose an "enhanced retiree life insurance
benefit" or, at line 112, an enhanced retiree health plan cost sharing benefit." An employee may
choose one of these options in return for a reduced lump sum payment.
4
However, the Bill does
not define these options. Based upon the description of these options in the Memorandum of
Understanding with MCGEO, Council staff recommends the following definitions be added after
line 76:
Enhanced retiree
life
insurance benefit
means no reduction in any provided basic
life insurance benefit for the first!.Q years after the employee's retirement date.
Enhanced retiree health plan cost sharing benefit
means
~
County contribution of
90% of the premium for individual coverage for any health insurance plan
provided
Qy
the County for the first
~
years after the employee's retirement date.
A retiring employee may choose to pay 30% of health insurance premium costs for lifetime or 20% of premium
costs for the number of years after retirement that equals the retiree's years of credited service with the County
Government.
4
The OMB Fiscal Impact Statement fails to estimate the cost to the County for providing either of these alternative
benefits. Therefore, we are unable to determine if the cost of either alternative benefit is equal to the corresponding
reduction in the lump sum benefit.
3
3
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4. Should the Council approve the Executive's recommended amendment?
After introduction of the Bill, the Executive transmitted a recommended amendment that
would give employees who applied for the 2009 RIP priority consideration for the 2010 RIP.
The proposed amendment would also permit the CAO or the Council Staff Director to deny an
application for the RIP from an employee if the position to be vacated cannot be filled by another
member of the affected class. See ©19-20.
Although the terms of the 2009 RIP were disclosed to eligible employees and
applications were solicited and received, the Council did not approve the 2009 RIP due to its
cost. The Executive's proposed amendment would give priority consideration to eligible
members who applied for the 2009 RIP if the County receives more applications from an
affected class than the number of positions that are abolished in the affected class. This is a
policy decision that could result in the selection of an application from a less senior member in
an affected class over a more senior member.
The Executive's second proposed amendment would permit the rejection of an
application from a member in an affected class who occupies a position that cannot be filled by
another member of the affected class. For example, if the affected class is Manager II, an
application for the RIP from a Manager II could be rejected if the position is unique and cannot
be filled by a Manager II in another department who is not qualified to fill the position held by
the employee applying for the RIP. This proposed amendment is consistent with the goal of
targeting the RIP as a replacement for terminating an employee under the RIF.
5. Should the Bill prohibit the rehire of employees who receive the benefit?
The OLO analysis of the 2009 RIP demonstrated that it would be a costly program if the
positions vacated were refilled. The OLO review of the fiscal impact of the 2010 RIps
demonstrates that the program will save money only if the vacated positions remain unfilled for
at least 3 years. One method to support this goal would be to require 2010 RIP participants to
repay the lump sum benefit to the ERS Trust Fund if they return to County service as an
employee or a contractor. The Executive Branch response to questions from OLO indicates that
they do not expect to award any "knowledge contracts" to 2010 RIP participants.
6
An
amendment to the Bill requiring the repayment of the lump sum by rehired participants would
help ensure that this does not happen. This could be accomplished by the following amendment:
Add the following language after line 149:
au
Repavment.
A participant must repay the lump sum benefit received to the
Employee's Retirement Trust Fund before returning to County service as an
employee or under a contract.
5
6
See the OLO Review of the Executive's Recommended FY 11 RIF and RIP to be reviewed at this worksession.
See OHR Response to OLO questions at ©21-34.
4
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6.
Should the Council approve the 2010 RIP?
The RIP can decrease the inevitable damage to employee morale resulting from the
County's reduction-in-force by avoiding some forced terminations. As the OLO analysis
demonstrates, the RIP can accomplish this goal in a cost effective manner
only
if
the vacated
positions are not refilled in the next
3
years.
The 2010 RIP is designed in a manner that would
permit the County to reach this goal. The Council's decision to use this tool to reduce
involuntary terminations due to the RIF must be evaluated along with the Executive's
recommended RIF and furlough plan.
This packet contains:
Expedited Bill 9-10
Legislative Request Report
Memo from Executive
Fiscal Impact Statement
Testimony ofWes Girling
Excerpt from the 2008 OLO Report
Executive's Recommended Amendment
OHR Response to OLO Questions
Circle
#
1
8
9
10
16
18
19
21
F:\LA W\BILLS\I009 RIP 2010\MFP Memo.Doc
5
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Expedited Bill No. _.=.9_-1.L:O:.--_ _ __
Concerning: Personnel - Retirement
Incentive Program
Revised: March 18,2010 Draft No.
L
Introduced:
March 23, 2010
Expires:
September 23, 2011
Enacted: _ _ _ _ _ _ _ _ __
Executive: _ _ _ _ _ _ _ __
Effective:
_~
_ _ _ _ _ _ __
Sunset Date:
....:..:.:='--_ _ _ _ __
Ch. _ _, Laws of Mont.
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President at the Request of the County Executive
AN EXPEDITED ACT
to:
(1)
provide a retirement incentive program for certain members of the Employees'
Retirement System; and
(2)
generally amend the law regarding the Employees' Retirement System.
By amending
Montgomery County Code
Chapter 33, Personnel and Human Resources
Sections 33-40, 33-42, and 33-44
By adding
Montgomery County Code
Chapter 33, Personnel and Human Resources
Section 33-42A
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface brackets]]
* * *
Heading or defined term.
Added to existing law by original bill.
DeletedJrom existing law by original bill.
Added by amendment.
DeletedJrom existing law or the bill by amendment.
Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following Act.'
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Expedited Bill No. 9-10
1
Sec. 1. Sections 33-40, 33-42, and 33-44 are amended as follows:
2
3
4
Sec. 33-40.
Employer Contributions
*
*
*
~
*
*
contribution to the member's
W
Guaranteed Retirement Income Plan
5
6
*
ill
For any member who received
7
guaranteed retirement income plan account under Section 33­
42A, interest must be credited at an annual rate of7.25%. If the
annual 7.25% interest rate does not comply with applicable law,
the third segment rate described in Internal Revenue Code
Section 430(h)(2)(G) or any successor provision must apply.
Interest must be credited to
~
8
9
10
11
12
member's guaranteed retirement
~
13
14
15
income plan account balance on
day of the month.
monthly basis as of the last
33-42. Amount
of pension
at normal retirement date or early retirement date.
16
17
18
19
20
21
*
*
*
(b) Amount of pension at normal retirement date.
(4) Guaranteed retirement income plan. A member who retires on
or after the member's normal retirement date.,. except
~
member
who receives
~
contribution under Section 33-42A, may receive
that member's vested guaranteed retirement income plan
account balance under Section 33-44. A member who receives
~
22
23
24
25
contribution under Section 33-42A must not receive
~
distribution of the member's guaranteed retirement income plan
account balance until the member attains the Social Security
retirement age.
26
27
*
*
*
F:\LA W\81LLS\] 009 RIP 20 10\Bili 2.Doc
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Expedited Bill No. 9-10
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
33-44.
Pension payment options and cost-of-living adjustments.
*
(g)
*
*
~
Distributions from the Guaranteed Retirement Income Plan.
[Upon
termination of County employment, a] A participant who receives
contribution under Section 33-42A must not receive
~
distribution
until the participant attains the Social Security retirement age. Any
other participant may receive
terminates County employment.
A participant may [request] elect a distribution from the guaranteed
retirement income plan of a participant's vested guaranteed retirement
income plan account balance as follows: [.]
(1)
Lump Sum Method of Distribution. Unless a participant elects
an annuity under paragraph (2), a participant must receive the
participant's vested guaranteed retirement income plan account
balance in a single lump sum. The participant may have the
lump sum paid as a direct rollover to an eligible retirement
plan.,. as defined in the Internal Revenue Code.
(2)
Annuity Method of Distribution. A participant may elect to
receive the participant's guaranteed retirement income plan
account balance paid
in~
fA}
~
distribution when the participant
a single life annuity payable to the participant during the
life of that
participant~
or
~
an
joint and survivor annuity payable to the participant
over the participant's lifetime and, at the participant's
death, payable to the designated beneficiary (spouse,
domestic partner, or children only) who survives.
Payments must be made for the designated beneficiary's
F:\LAW\BILLS\\
009
RIP
20 \ 0\BiIl2.Doc
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Expedited Bill No. 9-10
55
56
57
lifetime in the amount payable to the participant or
another amount elected
Qy
the participant, but not less
than 10 percent of the amount payable to the participant.
[The Board must use the participant's vested guaranteed
retirement income plan account balance to buy an
annuity contract from an insurance company authorized
to do business in the State.]
(3)
No other form of payment options listed in this Section
available to guaranteed retirement income plan participants.
IS
58
59
60
61
62
63
64
65
66
Sec. 2. Section 33-42A is added as follows:
33-42A. 2010 Retirement Incentive Program.
W
Definitions.
Affected class
means an occupational class or
~
group of occupational
classes in
£!
department, including all classes in an occupational series
at and below the budget level class, if:
67
68
69
70
71
ill
ill
the class includes
£!
position that the department director intends
to eliminate; and
eliminating the position may cause an employee in the class to
be demoted or terminated.
72
73
74
Affected employee
means an employee assigned to
£!
position in an
affected class who has received
Reduction in Force (RIF).
(hl
Eligibility.
~
75
76
77
notice of intent or notification of
~
78
79
ill
A Group
&.
E or H member who is employed in
£!
part time or
full time position may apply to participate in the 2010
Retirement Incentive Program if the member:
(A)
is eligible for:
F:\LAW\BILLS\I009 RIP 201O\BiIl2,Doc
80
81
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Expedited Bill No. 9-10
82
ill
(ii)
normal retirement on or before June
L
2010; or
early retirement, and is within
~
83
84
85
years of meeting
the criteria for normal retirement on June
and
L
2010;
86
87
88
89
®
ill
is an affected employee.
A member is not eligible to participate in the 2010 Retirement
Incentive Program if the member:
(A)
receives
£!
disability retirement under Section 33-43;
receives
£!
discontinued service retirement under Section
33-45(d);
90
91
92
93
94
95
®
(Q}
(ill
is an elected or appointed official; or
is employed
Qy
£!
participating agency.
ill
A member must apply to participate in the 2010 Retirement
Incentive Program, must complete all required forms
Qy
May
14,2010, and must retire on June
L
2010.
96
97
98
99
ill
A member who applies for
£!
disability retirement under Section
33-43 must not receive any benefit under this Section unless the
member's application for disability retirement is denied and all
appeals from that denial are exhausted.
100
101
if)
Early retirement reduction.
A member's pension benefit must not be
reduced for early retirement if the member is eligible for early
retirement and within
2.
years of eligibility for normal retirement.
102
103
104
105
@
Additional Retirement Benefit.
In addition to the pension benefit
calculated under this Section,
£!
participant must elect one of the
following additional retirement benefits. A part time participant must
receive
£!
pro-rata portion of the applicable retirement benefit, based
on that participant's percent of budgeted full time employment.
106
107
108
F:\LA W\BILLS\I009 RIP 201O\BiII2.Doc
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Expedited Bill No. 9-10
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
ill
ill
ill
$35,000 pension benefit;
$30,000 pension benefit and an enhanced retiree life insurance
benefit; or
$28,000 pension benefit and an enhanced retiree health plan
cost sharing benefit.
W
The participant must elect to receive the cash portion of the additional
pension benefit paid under Subsection
@
as:
ill
~
single lump sum on July
L
2010:
to the member or the member's designated beneficiary if
the member dies before receiving the lump sum payment;
.cAl
ill)
as
~
direct rollover to an eligible retirement plan (as
defined in the Internal Revenue Code); or
(Q
~
combination of.cAl and
mt
ill
11.
equal monthly payments beginning on July
L
2010:
.cAl
to the member or the member's designated beneficiary if
the member dies before receiving all 12 payments;
ill)
as
~
direct rollover to an eligible retirement plan (as
defined in the Internal Revenue Code); or
(Q
~
combination of.cAl and
mt
ill
~
contribution to an account established for the member under
the guaranteed retirement income plan. A member must receive
the member's guaranteed retirement income plan account
balance when the member attains the Social Security retirement
age; or
(±)
an additional pension benefit paid over the member's lifetime in
the pension option elected
Qy
the member under Section 33-44,
beginning on July
L
2010.
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Expedited Bill No. 9-10
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
ill
Cost gf Living.
Any cost of living adjustment does not apply to this
benefit. A cost of living adjustment under Section 33-44(c) must not
include the additional pension benefit paid under this Section.
(g)
Approval.
The Chief Administrative Officer must approve
f!:
request
to participate in the program from
f!:
member employed in the
Executive Branch. The Council Staff Director must approve
S!:
request
to participate from
f!:
member employed in the Legislative Branch.
The Chief Administrative Officer and the Council Staff Director must
not approve more applications from an affected class than the number
of positions that are abolished in the affected class.
If
more members
apply to participate in the program than the number of positions
abolished, the participant's must be approved in order of County
seniority.
regulation.
Sec. 3. Effective Date.
Seniority must be calculated under the RIF personnel
The Council declares that this legislation is necessary for the immediate
protection of the public interest. This Act takes effect on the date when it becomes
law.
Approved:
154
155
156
Nancy Floreen, President, County Council
Date
157
Approved:
158
Isiah Leggett, County Executive
Date
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LEGISLATIVE REQUEST REPORT
Expedited Bill
9-10
Personnel- Retirement Incentive Program
DESCRIPTION:
Expedited Bill
9-10
would establish a retirement incentive program targeted
for employees who occupy a class within an occupational series affected by
the Reduction in Force (RIF) across departments. A participant must be
eligible for normal retirement or within 2 years of meeting the criteria for
normal retirement.
The Executive's proposed FY
2011
operating budget would abolish
232
filled positions. Bill
9-10
would reduce the adverse impact on affected
employees of these reductions in force by providing an incentive for senior
employees
in
an affected class to voluntarily retire.
PROBLEM:
GOALS AND
OBJECTIVES:
Bill
9-10
would reduce the number of employees who are terminated due to
the reduction in force by increasing the number of senior employees in each
affected class who voluntarily retire.
COORDINATION:
Office of Human Resources, Office of the County Attorney
FISCAL IMPACT:
Office of Management and Budget
ECONOMIC
IMPACT:
EVALUATION:
fiscal impact statement to be provided at a later date
nJa
F:\LAW\BILLS\l009 RIP 2010\LRR.Doc
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OFFICE OF THE COUNTY EXECUTIVE
Isiah Leggett
County Executive
ROCKVILLE, MARYLAND 20850
MEMORANDUM
March 16, 2010
- .....,1
':--:>
TO:
Nancy Floreen, President
Montgomery County Council
Isiah Leggett, County Executive
FROM:
SUBJECT:
~(~
\
~
-(
Expedited Bill to Create a Retirement Incentive Program
I am attaching for Council introduction an Expedited Bill which would establish
a targeted retirement incentive program (RIP) for members of the Employees' Retirement
System in Group A (unrepresented), Group
H
(MCGEO represented), and Group E (Department
of Corrections unrepresented and MCGEO represented). Participation in the 2010 RIP is limited
to employees who occupy a class within an occupational series affected by the reduction
in
force
(RIF) across departments and who meet the criteria for either normal retirement or for early
retirement and are within two years of normal retirement. Eligibility for the RIP is limited to the
number of positions
in
the affected class targeted for abolishment. The bill provides a choice of
financial incentives for employees who elect to participate in the RIP.
A targeted RIP is one of a variety of ways that we are trying to reduce the impact
of the FY 2011 budget cuts on employee reductions
in
force. This bill results from a negotiated
side agreement with the Municipal & County Government Employees OrganizationiUnited Food
and Commercial Workers Union Local
1994
during recent collective bargaining. A fiscal impact
statement will be provided to the Council at a later date.
Attachments
IL: sw
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OFFICE OF MANAGEMENT AND BUDGET
Isiah Leggett
County Executive
Joseph F. Beach
Director
MEMORANDUM
April 9. 2010
TO:
FROM:
SUBJECT:
Josepb F. Beach.
-!-l.4--'-­
tyCouncil
.
Expedited Bill 9-10,
~tireJmlent
Incentive Program 20 I 0
The purpose ofthis memorandum is to transmit a
flSca1
impact statement to the Council
on the subject legislation.
LEGISLATION SUMMARY
The expedited bill amends the Employees' Retirement System to provide a one-time
Retirement Incentive Program (RIP) for members of retirement Groups A, E, and H, who are eligible for
normal retirement or eligible for early retirement and within two years of normal retirement eligibility. In
his recommended FYII Budget, the County Executive indicated he intended
to
offer a RIP in
coordination with the proposed reduction in force (RIF). The goal of the RIP is to limit the number of
employees who are separated from the County workforce involuntarily by allowing more senior
employees to elect retirement.
It
should be noted that the recommended budget includes 452 position
abolishments with 232 ofthose positions being currently filled.
The terms of the proposed incentive were negotiated with MCGEO Local 1994, and will provide
a $35,000 payment
to
eligible full-time plan participants who retire June 1,2010. Eligible part-time plan
participants would receive a pro-rated incentive based on their percent offull time employment. The
retirement incentive will only be paid
to
employees who occupy a class that is affected by the RIF, and
will be limited to the number ofoccupied positions scheduled to be abolished. There will be a
corresponding position abolishment for a vacancy resulting from the RIP.
The incentive may be paid in either a lump sum or over time, at the election of the
retiree. Anyone retiring early would also have their early retirement penalty waived. Eliglble employees
will have
the
option to receive a smaller incentive payment in exchange for a limited enhancement to
either post retirement life insurance or health insurance benefits.
It
is estimated that between 100 and 150 employees will elect to retire under
this
plan and
that positions vacated as a result of
$e
RIP will either be abolished or an employee whose position is
being abolished
will
be transferred into the vacated position.
In
either case there
will
be a corresponding
position abolishment for every employee who retires under the RIP.
Office of the Director
101 Monroe Street, 14th Floor· Rockville, Maryland 20850 • 240-777-2800
www.montgomerycountymd.gov
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Nancy Floreen, President, County Council
April 9, 2010
Page
2
FISCAL SUMMARY
The legislation is expected to increase retirement system cost because employees will
be
retiring sooner than anticipated and will be receiving an enhanced retirement benefit. The incentive
payment will come from the Employee's Retirement System (ERS) with the cost amortized over a ten
year period. The ultimate cost to the ERS will depend on the number of employees that elect the plan.
That attached letter from the plan Actuary, Mercer Consulting, outlines the assumptions
used to estimate the cost to the ERS for the incentive plan. Also attached is an exhibit that indicates
overall savings will
be
achieved due to the decision to only offer the
RIP
to employees
in
instances where
positions will be abolished.· Under the assumptions displayed in the attached exhibit,
if
156
employees
elected to participate in the
RIP,
the gross savings in
FYII
would be
$14.5
million offset by
$3.6
million
in costs (amortization of incentive payments) for net savings of
$10.8
million. The total net savings over
ten years is estimated at
$26.2
million. While this exhibit reflects cost and savings assuming
156
eligible
employees elect the incentive, it
is
uncertain how many employees
will
retire under the plan since the
decision
to
participate will depend on
the
unique circumstances ofeach individual employee.
The plan actuary will be asked to separately account for the
cost
to the ERS when he
completes the July
I,
2010
actuarial valuation.
The following contributed
to
and concurred with this analysis: G. Wesley Girling, Office
ofHuman Resources, Alex Espinosa and Lori O'Brien, Office of Management and Budget.
1FB:lob
Attachments
c: Joseph Adler, Director, Office ofHuman Resources
Kathleen Boucher, Assistant Chief Administrative Officer
Dee Gonzalez, Offices of the County Executive
G. Wesley Girling, Office of Human Resources
Alex Espinosa, Office of Management and Budget
Lori O'Brien, Office of Management and Budget
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AM«imptiona
NOMII
Eatiy
Numb...
Eligible IIX' Normsl Retirement
122
1~
34
101J''JI
34
"""",ottnatA«:ept
I""~
_,lIial
Acteplln_
122
$31,261
Average SallllY-I""",,lhI. Taker
Average
Avo",ed
soc.
Soc.
Cost
t.
CO.1lI¥
Avorage
_ e d
~allh
InG. Cost
to
C<>lIIlI¥
tst Veer
A _
Retirement - AbOJlohe.
151 V....
Avoided
Retirement -
Relille.
$74,602
$6,137
$0
$0
$5,1I4S
19nQre.
overtlm.
I_os
tax
on ovOlUme
$0
$0,
only!"'. "",lngs"
ron'<1ed'o
$0
Nonna' Co.oI .."""
SO
$6,789
lOO'l1>
N"""aIP""""
Co&!
S.ylng.-!!'erR_l
,Percont01 P..
iIicns_
$9,157
100%
_rot
""slUons _Ill....
Average llOlaly -
Repla_
Hire
122
34
$0
$0
0
SO
Average Mnull
eon.lll-
Roplo...,.,ent
Hire
Avg.
U".. to I\eIlire R.p1....men! (month<)
AmortiZC<l PeMl<>n
Com
(Per ReIl_)
$0
0
$22,608
No
l'IO ..
p,..
..".n1.
No
replac:emlll'lN:,s
Ine.!u(SN $36,000 Irte8lltlve torretkaes
Qt
rotlred
At9l_on'.
$2/1.11$3
Am_
OI'ea
O>sts
Per Reij,••
Avarage
y••,.
of
Service RedueH
$0
4
$0
mughty a wasn - .dive
U
benefitJI
Pcot
RctI",m.nt
AboIi._
Rate
(No
RIp)
~~_~t
Leave
payout
100%
S8,400
100'4
$8,_
11~_....-
_ _- ,
&tvln!jS
V
r
11
..
ToW
SalO/yll3oner,I$ - Abolltrutd
SillIlY/_fin
-Refilled
No!'l1ll1l Pension
Cos!
SeW1g$
La"".
De'",,..,
l.eave
Payout
TOTALS
eo...
AmortIZed PO!\tIIO. Coots'
OPeaCosts
earty
Ftetlrmf$
"'ftr
I
_ment Obli9ollcn
$0
$1.31D,400
so
Leavttp4W)'Cut
so
$01
$01
siiT
$01
$01
$01
siiT
$01
$01
$01
$0
$0
so
,0
sol
$1.310,4001
.
~,,:
"
..
'"
TOTI\.t.S
1
Net SaW\il'
(Costs)-
_remental­
·Amorttzatklna~
$1.31MOOI sa,647,718
($99,510)1 $10.aa2.96a 1$10,882.9681
$8,647,7181 $3.847,7111 $3.647.1111 sa.6-47.7181
$3,647,7181 sa,847.718
$3,647,718
$87,7$7.5$0
$2$,205,3721
t1o.es:i,esalsio.950,:icii
](132:2.246)1 {$2,381,1(5)1 (13.647,718)1 ($3.647,718)1 (5U47.718)1 (13.647.718)1
stlrtlng
I"
year
2
to
rdect
COMeMlUv. accounting fOrknO'lwn plan: /;hemg •• Many
JurlsdlCUOn&
maywaJt untl yaar
3:
ThIs exllibitmay only .. used
iII ....
J _
with
M.r..
~
...,.12.
2010
_r.
®
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Douglas L Rowe, FSA, MAAA, EA
Principal
MERCER
r:.J
~
GUY CARPENTER
MARSH
MERCER
KROLL
OLIVER WYMAN
120 East Baltimore Street. 20th Floor
Balti!.OOl'B, MD 21202-1674
4103472806 Fax 4107273347
douglas.rowe@mercer.com
www.mercer.com
April
9, 2010
Mr. Wes Girling
Montgomery County Government
101
Monroe Street, Seventh Floor
Rockville, MD
20850-2589
Confidential
Via Electronic Mail
Subject:
Retirement Incentive Program
DearWes:
This letter summarizes estimated costs/savings calculations you requested for the proposed
retirement incentive. The calculations are based on the July 1,
2009
actuarial valuation data
for group
A.
E, and H members except for the data items noted in the data section below.
The actuarial assumptions, methods and plan provisions are the same as those used in our
July 1,
2009
actuarial valuation report for the Montgomery County Employees' Retirement
System except for the assumptions and incentive provisions noted below. The program is
assumed to apply only to the
156
active members on the list you provided.
We have calculated all costs/savings using an effective date
of
July 1,
2010.
8y pension
costs/savings, we mean the change in Normal Cost and an amortization of any changes in
unfunded liability. Costs/savings will change over time as experience develops.
Mercer has prepared this letter exclusively for the Montgomery County Government for the
purpose of illustrating the potential cost of a retirement incentive for the individuals you have
sent to us. This report may not be used or relied upon by any other party or for any other
purpose. Mercer is not responsible for the consequences of any unauthorized use.
Plan Provisions
• Individuals who are eligible for normal retirement and individuals who are both eligible for
early retirement and within
2
years of their normal retirement date at June 1,
2010
would
be eligible for this program.
• The primary incentive would be a
$35,000
lump sum payment per member.
• Eligible individuals would have no early retirement reduction applied to their pensions.
Consulting. Outsourcing. Investmef"lts.
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MERCER
!
~
[--,
MARSH
MERCER
KROLL
OLIVER WYMAN
GUY CARPENTER
Page 2
April 9,2010
Mr. Wes Girling
Montgomery County Government
All other plan provisions are the same as described in our July 1, 2009 valuation report.
Data
We used the following fields from the file provided on March 26, 2010 for those 156
individuals:
• We assumed the service provided was as of June 1, 2010. We then added sick leave
service as the County provided for the 'July 1, 2009 valuation.
• We used the pay provided and derived the imputed pay based on the July 1, 2009
valuation methodology.
• We used the "average annual leave payout" figure ($8,400) you provided.
For all other fields, we used the July 1, 2009 valuation data.
Assumptions
• We used the list of 156 members without verifying if they met the retirement eligibility
criteria and assumed every one of them would take the incentive.
• We show costs in the attachment assuming the liability increase would be amortized
over a period of ten years.
• For simplicity, for purposes of pay and Normal Cost savings, we assumed all members
would retire at their average expected remaining work time (4.0 years for those eligible
for normal retirement, 5.5 years for those eligible for early retirement). In reality, these
employees are much more likely to have retired in several different years. We assumed
that retirement timing would not have been affected by current economic conditions.
• We assumed pay, the Social Security taxable wage base, and net County Normal Cost
would not have increased between now and expected retirement.
Enclosed is an exhibit showing results broken down by retirement eligibility category (normal
or early) and showing the estimated costs/savings on a year-by-year basis.
We have not attempted to measure medical cost impact, nor costs for any replacement
employees.
This report material includes projections of future funding costs and/or benefit related
results. To prepare these projections, various actuarial methods and assumptions, as
described above and in our 2009 actuarial valuation report, were used to project a single
scenario from a range of possibilities. However, the future is uncertain, and the system's
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MERCER
i
""'f
,---j
MARSH MERCER KROLL
GUY CARPENTER OLIVER WYMAN
Page 3
Apri19,2010
Mr. Wes Girling
Montgomery County Government
actual experience will likely differ from the assumptions utilized and the scenario presented;
these differences may be significant or material. In addition, different assumptions or
scenarios may also be within the reasonable range and results based on those assumptions
would be different. This report has been created for a limited purpose, is presented at a
particular point in time and should not be viewed as a prediction of the system's future
financial condition.
Because actual plan experience will differ from the assumptions, decisions about benefit
changes, investment policy, funding amounts, benefit security and/or benefit-related issues
should be made only after careful consideration of alternative future financial conditions and
scenarios and not solely on the basis of a valuation report or reports.
This letter is based on data provided by the County and plan provisions as described in our
2009 actuarial valuation report. The County is solely responsible for the validity, accuracy
and comprehensiveness of this information. If the data or plan provisions supplied are not
accurate and complete, the valuation results may differ significantly from the results that
would be obtained with accurate and complete information; this may require a later revision
of this letter.
The information contained in this document (including any attachments) is not intended by
Mercer to be used, and it cannot be used, for the purpose of avoiding penalties under the
Internal Revenue Code that may be imposed on the taxpayer.
Please let me know if you have any questions or need any further information. I can be
reached at 410 347 2806. I meet the Qualification Standards of the American Academy of
Actuaries to render the actuarial opinion contained in this letter. I am not aware of any direct
or material indirect financial interest or relationship, including investments or other services
that could create a conflict of interest that would impair the objectivity of our work.
Sincerely,
Ll,d.
Principal
[);~L.Rowe,FSA,MAAA,EA
I:ldilmgawas\20101rif\reUremenllncenll"" .ludL2010.doc
J;
k
­
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J
OFFICE OF
HlJ"MAN
RESOURCES
Isiah Leggett
County Executive
Joseph Adler
Director
MEMORANDUM
April 13, 2010
TO:
FROM:
Nancy Floreen, County Council Preside
G. Wesley Girling, Benefits
¥j~WV
Office of Human Resources
Testimony
Program
xpedited Bill 9-10, Retirement Incentive
Sl.TBJECT:
Good afternoon. For the record, I am yVes Girling, Benefits Manager with the
Montgomery County Government Office of Human Resources. I am here today on behalf of
County Executive Isiah Leggett to testify in support of Expedited Bill 9-10.
Expedited Bi119-10 would amend the Employees' Retirement System (ERS) to
provide a one-time Retirement Incentive Program
(RIP)
for members ofERS Groups A, E, and H,
who are either eligible for normal retirement or eligible for early retirement and within two years
of normal retirement eligibility.
The terms of the RIP were negotiated with MCGEO Local 1994 and are designed
to coordinate with the Reduction in Force
(RIF)
proposed in the County Executive's FY 2011
Budget. The primary goal of the RIP is to limit the number of employees separated from the
County workforce involuntarily.
Unlike previous :iJ?centive plans, this incentive will only be paid to individuals that
retire from a position in an occupational class affected by the RIF. The number of retirements will
be limited to the number of filled positions scheduled to be abolished and there will be a
corresponding position abolishment for any vacancy created by the RIP. If a retirement occurs in
a department that is not subject to the RIF, an employee from a department where a position is
scheduled to be abolished will be placed in the position vacated by the retirement. Generally
speaking eligibility will be seniority based. However, a proposed amendment to the legislation
would give priority consideration to employees in an affected class who applied for the 2009 RIP
that was never implemented.
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2
The tenns of the incentive plan include:
• A $35,000 payment to eligible full-time plan participants who retire June 1,2010. Part­
time plan participants would receive a pro-rated incentive based on their percent of full
time employment.
• Penalties for employees who retire early will be waived.
• The incentive payments may be paid in either a lump sum or over time, at the election of
the retiree. In addition, employees may elect to defer receipt of their incentive payment
until they reach nonnal Social Security age by having the incentive payment transferred to
the Guaranteed Retirement Investment Plan (GRIP). Funds in the GRIP accounts will
accrue interest at the rate of7.25%.
• Eligible employees will have the option to receive a smaller incentive ($30,000) in
exchange for unreduced life insurance coverage for a period of 10 years.
• Eligible employees will have the option to receive a smaller incentive ($28,000) in
exchange for an additional employer subsidy for individual medical coverage for a period
of five years.
It
is estimated that between 100 and 150 employees will elect to retire under this
plan.
Staff in the Office ofHuman Resources will be conducting a series of seminars
for employees eligible for the RIP to explain their options and answer questions they may have
with respect to their retirement benefits.
We urge the Council to approve this legislation and we look forward to working
with the Council on this legislation.
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2008 COUNTY GOVERNM:ENT BUYOUT
In
May 2008, as recommended by the Executive, the Council approved
a
buyout program for
non-public safety Employees' Retirement System (ERS) members, who were
at
normal retirement
or
within
two years of normal retirement The incentive consisted of a $25,000 payment and a
reduction in the early retirement penalty. Buyout recipients had to retire by June
30,
2008.
Of the 838 eligible employees, 150 (or 18%) accepted
the
buyout. Three-fourths of the employees
who accepted the 2008 buyout were eligible for normal retirement. Of the 150 positions vacated
by the buyout, the County refilled 96 positions (64%) and abolished
54
positions
(36
%).
From FY09 - FY19, OLO's
fiscal
analysis shows that the 2008 County Government buyout will'
• Save $20.2 million (of which
$8.5
million was saved
i::
FY09)
• Cost $33.0 million
• Result in a net cost of $12.8 million
Almost half of the total savings of $20.2 million occurs in
FY09
due to position abobshments and
turnover savings. However, because the buyout program obligates the County to cover
$33
million in new costs over the next decade, the net result is a cost increase of
$12.8
million.
Beginning in FYlO, and continuing for the next ten years, the County must pay back the ERS
Trust Fund the
$3.75
million it cost for the
$25,000
per
employee incentive payments. The buyout
also
resulted in retirees drawing pensions and health coverage for longer periods, which also
increased the County's future liability.
Net Savings
and
Cost Increases Resulting from the
2008
County Government Buyout
($
in millions)
$10.3
$31.6
$33.0
Total
FY09-FY19
$20.2
2009
PROPOSED
COUNIY
GOVERNMENT
BuyOUT
As recommended by the Executive, the 2009 County Government buyout
is
being offered to
Employees' Retirement System members who are eligible for normal retirement or
within
two
years of normal retirement. The proposed 2009 incentive
is
$40,000 plus elimination of the early
retirement penalty. The terms of the proposed 2009 buyout were bargained with MCGEO.
As
the Council considers the proposed 2009 County Government buyout, OLO recommends the
Council ask the Executive to address the follOWing questions:
1. What are the estimated annual costs and savings of the 2009 buyout from FYIO-FY20?
2. What percent of buyout-vacated positions will the Executive abolish permanently?
3.
Is
there a scenario whereby eligibility for the
2009
buyout could be targeted toward job
classes that are subject to reductions in force?
4. What are the Executive's plans for coordinating the proposed 2009 buyout with the
discontinued service retirement program?
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MONTGJr1ERY
CUUNTY
COUNCIL
OFFICE OF THE COUNTY EXECUTIVE
ROCKVILLE, MARYLA,'m 20850
Isiah ......."-"".....
County Executive
MEMORANDUM
Apri112,2010
TO:
Nancy Floreen, President
Montgomery County council(j
Isiah
FROM:
SUBJECT:
Leggett,
County
Executive&~4;;J
.
I /
Executive Amendment to Expedited Bill 9-10 to Create a Retirement Incentive
Program
Expedited Bill 9-10, to establish a targeted retirement incentive program, was
introduced at my request by the Council on March 23, 2010, and a public hearing is scheduled
for April 13. This bill results from a negotiated side agreement with the Municipal
&
County
Government Employees OrganizationlUnited Food and Commercial Workers Union Loca11994
(MCGEO) during recent collective bargaining. After this bill was submitted to Council, we
.entered into
Ii
subsequent agreement with MCGEO that gives priority in the 2010 retirement
incentive program to participants who applied for the proposed 2009 retirement incentive
program. In addition, this proposed amendment clarifies that an application for this program
may be disapproved if a vacancy created by a member who participates 'cannot be filled by a
member of an affected class. I am attaching for Council consideration an amendment to
Expedited Bill 9-10 that incorporates the subsequent side agreement with MCGEO.
Attaclunent
IL:sw
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Executive Amendment 1
Amend lines
139-149
as/ollows:
(g}
Approval.
The Chief Administrative Officer must approve
~
request to
participate in the program from
~
member employed in the Executive
~
Branch. The Council Staff Director must approve
participate from
~
request to
member employed in the Legislative Branch. The
Chief Administrative Officer and the Council Staff Director must not
approve more applications from an affected class than the number of
positions that are abolished in the affected class.
The Chief
Administrative Officer and the Council Staff Director may disapprove
an application if a vacancy created by a member participating in the
program cannot be filled by a member of an affected class.
If
more
members apply to participate in the program than the number of
positions abolished, the [[participant's]]
must be approved
in order of County seniority[[:. Seniority must be]] calculated under
the
RIF
personnel regulation in the following order:
ill
ill
participants who applied for the proposed 2009 Retirement
Incentive Program: and
all other participants.
ApPROVED
AS
TO FORM AND LEGALITY.
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QUESTIONS AND RESPONSES ON PROPOSED FYll FURLOUGH PLAN
A. Savings Assumptions and Calculations- General
What were the assumptions and methodology used to calculate the total furlough savings of$15
million? As part of your answer, please address the following questions/issues:
A-I.
Confirm that personnel cost savings associated with the furlough for each department
affected includes the costs of salaries/wages and social security, and excludes the costs of
retirement and group insurance.
Response to A-I. Personnel cost savings associated with the furlough for each department
affected includes the costs of salaries/wages, FICA, and Medicare, but not retirement and
group insurance.
A-2.
Confirm that employees' accrual ofleave (annual, sick) will not be affected by the
furlough days.
Response to A-2. Leave accrual will not be affected. Please see Section 30-2 (b)(3)(A) of the
MCPR.
A-3.
Explain how OMB calculated the savings for individual departments/office with and
without employees who are exempt from the furlough.
Response to A-3. See below:
1.
Downloaded budget position system (BPS) data by department, index code, object
code, and bargaining unit (generally corresponds to salary schedule and "99" job
codes, which include personnel-related items such as overtime costs and lapse savings).
2. Excluded all data in the following categories: positions paid on the IAFF, Fire
Management, Correction Officers, Correction Management, Sheriff Deputies, Sheriff,
Police, Police Management, and minimum wage/seasonal salary schedules; Police and
Fire Chief; and Assistant Chiefs in the Fire and Rescue Service; "99" job codes; grant,
capital, and trust-funded positions; and retirement and health benefit funding (objects
160 and 180).
3. Divided funding in the remaining categories by 26.
A-4.
Does the furlough savings of$15 million include any projected cost savings from closing
County facilities on the proposed five fixed furlough days (e.g., savings on utilities,
contract security or maintenance costs etc.)?
Response to A-4. No. All furlough days will be "rolling" or "floating" days.
A-5.
How are part-time employees treated when calculating the furlough savings? Are part­
time employees required to take the full 80 hours or a pro-rated share?
Response to A-5. Part-time employees' furlough day savings are calculated on a pro-rated
basis, as are savings for school-based employees working a 10-month schedule.
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A-6. How will furloughs be administered for employees who are partially grant funded and for
employees that are 100% grant funded?
Response to A-6. Employees that are partially or wholly grant funded are still being
furloughed unless they are in another excluded category (see A-3.2).
A-7. Was the projected savings discounted for any potential increase in overtime compensation
due to the furloughs? Will the furlough plan prohibit the use of overtime as a result of
furlough days?
Response to A-7. Employees cannot be allowed to use furlough time to reach the overtime
threshold (at which time overtime begins to accumulate), nor can departments incur overtime
to backfill staff who are out on furlough.
A-S. The FOP contract requires S hours of compensatory time to each member for each S hour
furlough day required. Will any employees (FOP members or not) be receiving additional
compensatory time or annual leave due to the required SO furlough hours? If so, how
much and what are the estimated costs? Are all employees represented by the FOP
exempt from these furloughs?
Response to A-8.
Nt
A (see A-3).
A-9. What was the logic for classifying all of the furlough savings listed in the budget as
having "no service impact"?
Response to A-9. This was an oversight. The impact should have been more accurately
characterized as reducing service.
B. More Detailed Questions about Furlough Exemptions
B-1. The furlough information provided by the Executive Branch states that "uniformed public
safety employees" will be exempt from the furlough. Please fill in the following table for
each department with employees exempt from the furlough, i.e., Police, MCFRS,
Corrections, other?
Response to B-1 below:
2
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Exempt Employees
#of
Positions
Department
Police
Fire and Rescue Service
Correction and Rehabi .
Sheriff
Total
Savings that would
occur if Employees were
Not Exempt from
Furloughs
Per 80
Hours
-$3,730,710
-$3,790,070
$788,910
-$424,470
-$8,734,160
*
1,165
1158
303
151
2,777
#of
Workyears
1,184
1,116
298
144
2,742
Per Day
-$373,070
-$379,010
-$78,890
-$42,450
873420
*
Includes vacant positions.
B-2. For each department listed in the table above, please explain in detail which employees
are identified as exempt from the furlough (e.g., all uniformed positions, all uniformed
positions on shift work, all uniformed positions assigned to certain divisions, essential
civilian personnel, etc.) and the Executive's rationale for exempting those employees.
Response to B-2. Employees that are in the categories listed in A-3.2 above are exempt from
the furlough requirement because tbe County Executive wanted to do what was possible to
prevent any compromise of public safety. The avoidance of additional overtime charges to
backfill for furloughed employees was also a factor.
B-3. How will furloughs be handled for employees that deal directly with public safety but
outside of the traditional public safety agencies, for examples child protective services
staff or adult protective services staff in DHHS?
Response to B-3. Each department director will be responsible for implementing the furlough
in a way that is cost neutral and has minimal service impact, as noted in the Chief
Administrative Officer's Marcb 31,2010 memo. Departments will identify any operational or
service level issues tbat may result from the furlough and how those issues will be addressed.
B-4. How does the Executive Branch intend to handle situations where additional employees
are designated (in response to a recent memo sent out by the OHR director) as unable to
be furloughed on one or more of the five fixed days? Will these employees, for example,
be asked to take an equivalent number of rolling furlough days?
Response to B-4.
NtA.
All furlough days will be "rolling" or "floating" days.
B-5. Ifa County fixed furlough day falls on a day when the courts are open, what
accommodations will be made to ensure that appropriate County staff is available for
court hearing or other court proceedings?
Response to B-S.
Nt
A. All furlough days will be "rolling" or "floating" days.
C. Other
3
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C-l. Did the Executive consider a furlough model similar to that implemented by the State of
Maryland, which required higher paid employees to take more furlough days than lower
paid employees?
Response to C-1. The Executive considered the approach to furloughs taken by the State, but
given the aggressive savings target that needed to be achieved by furloughs, it was determined
that allocating more than ten days of furloughs for certain higher paid employees would have
further complicated the operational issues related to furlough implementation.
C-2. Will the current Personnel Regulations on furloughs (Section 30) be used to govern the
procedures for conducting a furlough, or does the Executive plan on submitting amended
Regulations to the Council for approval?
Response to C-2. Amended Regulations will be submitted to Council for approval.
C-3. Will an employee's RSP and GRIP contributions be affected by the furlough?
Specifically, will individual employee's contributions be based on his/her salary with or
without the furlough reduction?
Response to C-3. Contributions will be based on an employee's salary without the furlough
reduction.
QUESTIONS ON PROPOSED
FYll
REDUCTION-IN-FoRCE (RIF) AND RETIREMENT INCENTIVE
PROGRAM (RIP)
D. Reduction-in-Force
D-I. Please complete the table below listing the number of positions recommended for
abolishment in the County Executive's Recommended FYI1 Operating Budget.
Response to D-1. Please see Attachment 1.
D-2. What will be the sequencing of efforts to vacate positions to minimize involuntary
layoffs? Will the County first offer Discontinued Services Retirements (DSRs) or the
Retirement Incentive to employees in an affected occupational series?
Response to D-2. Discontinued Service Retirements will be offered within departments to
eligible employees who occupy a class where an abolishment will occur. The Retirement
Incentive Plan (RIP) will be offered to employees in occupational classes that are affected by
the RIF. A RIP will only be available to an employee who occupies a class where a filled
position will be abolished. Employees who are eligible for DSR or RIP must leave by June 1,
2010. After DSR and RIP options have been exhausted and staffing has pursued all
alternative placement and transfer options, if there is still a need to RIF employees,
probationary employees will be terminated. Thereafter, a RIF will occur, if necessary, and
the least senior employee in the occupational class will be terminated.
4
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D-3. In cases where DSRs and the Retirement Incentive Program do not vacate sufficient
positions to avoid a reduction-in-force, please describe how the County will determine
which affected employees will be laid off. Briefly describe how seniority (or other
factors) will determine "bumping rights" among affected employees in the same class or
occupational series. Please address how an affected employee in one department will
be
able to claim the position of an employee with less seniority in the same occupational
series but in a different department.
Response to D-3. The reductions in force will be implemented according to the procedures
spelled out in MCPR Section 30 and applicable provisions in the Local 1994, MCGEO
collective bargaining agreement. After all retirement, alternative placement, and
probationary employee actions are exhausted in the affected department, a RIF will occur for
the least senior employee who occupies a class where a position will be abolished.
If
there is a
probationary employee in the affected classification in another department, the RIF'd
employee can displace the probationary employee provided that the merit status employee
meets the minimum qualifications occupied by the probationary employee.
D-4. What is the estimated cost of severance payments and leave payouts for employees
belonging to the RSP who are subject to the reduction-in-force? What will be the source
of funds for these payments?
Response to D-4. Severance pay comes from the operating budget of the affected department.
Cost estimates are not available at this time.
D-5. Does the Executive expect to allow the use of "knowledge contracts" to temporarily hire
back certain departing employees under contract? If so, what is the estimated cost of
these contracts and what is the proposed source of funds?
Response to D-5. Knowledge transfer contracts are not being contemplated at this time.
E. Retirement Incentive Program
I
Discontinued Service Retirement
E-l. Please complete the table listing the number of employees in RIF-affected series that
would be eligible for a Retirement Incentive or a Discontinued Service Retirement.
Response to E-l. Please see Attachment 2.
E-2. Please provide the Executive's assumptions about assumed rates of participation in the
Retirement Incentive Program, estimated savings, and estimated costs. Specifically:
a. How many employees does the Executive assume will participate in the RIP? How
many of these are at normal retirement? How will the award ofDSRs affect the
number of employees eligible to participate in the RIP?
Response to E-2a. There are approximately 160 positions scheduled to be abolished that are
encumbered by employees eligible for the RIP. Approximately 400 employees qualify, and it
is hoped that most of the 160 positions will be vacated as a result of a retirement.
5
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b. Will every position vacated by the Retirement Incentive Program (that is not
recommended for abolishment) be filled by an employee affected by the reduction­
in-force?
Response to E-2b. Yes. The goal of the RIP is to limit the number of involuntary separations
from County Government by giving a laid off employee an opportunity to take the vacated
position.
c. What are the Executive's assumptions about the annual personnel costs of
Retirement Incentive Program participants? What are the personnel costs
assumptions for the employees who will replace the RIP participants?
Response to E-2c. The plan actuary is completing a review ofthe cost to the plan for RIP
participants. As recommended by OLO last year, the RIP will only be available to employees
in a class where a position will be abolished, and it is expected that the net impact to the
County will be savings.
d. What will
be
the source of funds for the cash payments?
Response to E-2d. RIP payments will come from the Employees Retirement System (ERS). A
plan amendment has been submitted to the Council to authorize this payments.
e. What is the amortization period for new ERS obligations resulting from the
Retirement Incentive Program? What is the annual actuarial cost of these new
obligations?
Response to E-2e. RIP costs will be separately identified in the 2010 actuarial valuation and
amortized over a 10 year period.
f.
What is the amortization period for new OPEB obligations resulting from the
Retirement Incentive Program? What is the annual actuarial cost of these new
obligations?
Response to E-2f. OPEB obligations will be determined at the next valuation, at which point
the plans actuary will recommend amortization options to the County.
E-3. For both the enhanced life insurance and health insurance options, please indicate:
a. The amortization period for new future year obligations resulting from the RIP.
b. The estimated annual actuarial cost of these new obligations.
c. The estimated present value cost ofthese obligations and the methodology use to
calculate
it.
Response to E-3.
It
is anticipated that only a handful of employees will elect an optional
incentive of subsidized life or health insurance. The cost will be handled on a pay as you go
basis from the self insurance fund and there is no actuarial analysis of the obligation. The life
insurance vendor has agreed to keep the same premium structure in place (though multiplied
by a different in-force amount).
It
is estimated that the additional premium is a less than the
amount of incentive given up. The present value of the additional health premium is
estimated to be less than the amount of incentive given up.
E-4. For the GRlP option, what are the Executive's assumptions about the future year County
obligations to meet the guaranteed rate ofretum? What is the estimated present value cost
6
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to the County of this option? What would be the source of funds to pay the guaranteed
7.2S%
rate of return?
Response to E-4. The GRIP accounting will be the same as is in place for current GRIP
participants. There is no County cost if the plan meets its actuarial rate of return
assumption.
If
the plan exceeds the assumed rate of return tbe County cost will be lower, and
if the plan fails to meet tbe assumed rate of return the County cost will be higher.
E-S.
What is the estimated cost of unused annual leave payments for employees who
participate in the Retirement Incentive Program? What is the source of funds for these
payments?
Response to E-5. No cost estimates are available at this point because we do not know who
will elect to retire under the RIP. Source offunds is the department operating budget.
E-6. What are the Executive's assumptions regarding the cost of a Discontinued Service
Retirement? Please include estimated costs of annual leave payments and additional
pension obligations.
Response to E-6. No additional assumptions have been made for the cost of a Discontinued
Service Retirement (DSR). Historically, the costs of a DSR have been amortized with all
other actuarial gains and losses over a 40 year period. We will be asking the actuary to
provide separate cost data with respect to DSRs in the 2010 valuation and seek his counsel on
amortization options.
F. Other
F-l. Did the Executive consider offering any incentives for RSP/GRIP employees to
voluntarily resign or retire? If not, why?
Response to
F-l.
The Executive did consider offering retirement incentives to
RSP/GRIP
employees, but there was no source of funding to provide a meaningful incentive. RSP/GRIP
participants who lose their job as a result of the RIF will be eligible for severance pay.
7
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Attachment 1
Workforce Reductions by Department and Job Class
County Executive Recommendation
Department/Class Code
Board of Appeals
Job Class Title
FT
PT
Filled Vacant
009274
Commission for Women
*PRINCIPAL ADMIN AIDE
-1
-1
-1
-1
-1
-1
-1
-1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-1
-1
-1
-1
-1
-1
-1
-1
-1
0
0
0
0
0
0
0
0
-1
0
0
0
0
-2
-2
0
0
-2
SUPERVISORY THERAPIST
OFFICE SERVICES COORD
*PRINCIPAL ADMIN AIDE
Community Use of Public Facilities
*PRINCIPAL ADMIN AIDE
009274
Consumer Protection
MANAGER III
000112
*INVESTIGATOR III
000643
PROGRAM SPECIALIST I
000837
Correction and Rehabilitation
000111
MANAGER II
MANAGER III
000112
MGT
&
BUDGET SPEC III
000424
CORR UNIT CMDR (CAPT)
003233
CORR SUPERVISOR SERGEANT
003234
CORR OFFCR III/CORPORAL
003237
CORR OFFCR I (PVT)
003239
CORRECTIONAL SPEC V
003246
CORRECTIONAL SPEC IV
003247
*CORRECTIONAL SPEC II
003248
003258
CORRECTION RECORDS TECH
WORK FORCE LEADER III
005211
PRINCIPAL ADMIN AIDE
007314
SR SUPPLY TECHNICIAN
009234
*SUPPLY TECHNICIAN III
009235
OFFICE SERVICES COORD
009273
*PRINCIPAL ADMIN AIDE
009274
County Attorney
006106
*ASST COUNTY ATTORNEY III
County Council
LEGISLATIVE ANALYST II
000716
LEGISLATIVE SR AIDE I
000719
PUBLIC ADMIN INTERN
100135
County Executive
MANAGER III
000112
PUBLIC ADMIN INTERN
000135
PROGRAM SPECIALIST I
000837
SENIOR EXEC ADMIN AIDE
009268
PROGRAM SPECIALIST I
100837
OFFICE SERVICES COORD
109273
Economic Development
INFO TECHNOLOGY SPEC III
000552
*SR BUSINESS DEVP SPEC
004430
RESOURCE CONSERVATIONIST
007627
OFFICE SERVICES COORD
009273
Environmental Protection
PROGRAM SPECIALIST II
000836
*PLANNING SPECIALIST III
004403
Ethics Commission
002753
009273
009274
-1
-3
-1
-1
-1
-11
-2
-1
-1
-3
-1
-1
-1
-1
-1
-1
-3
-1
0
0
-3
-1
-1
-1
-9
0
-1
-1
-1
0
-1
-1
-1
-1
-1
-2
-1
0
-1
0
0
0
0
0
-1
0
-1
-1
0
-1
0
0
-1
-1
-2
-1
-3
0
-1
-1
0
0
-1
-2
-3
0
0
-1
-1
0
0
0
-2
0
0
0
0
0
0
0
0
0
-1
-1
0
0
-1
-2
-1
-1
-3
-1
-2
0
-1
-1
-1
-2
0
-1
0
-1
0
@
 PDF to HTML - Convert PDF files to HTML files
Department/Class Code
Job Class Title
PROGRAM SPECIALIST I
PROGRAM SPECIALIST I
OFFICE SERVICES COORD
ADMINISTRATIVE SPEC II
OFFICE SVS COORDINATOR
PUBLIC SERVICES INTERN
FIRE/RES BATTALION CHIEF
FIRE/RESCUE LIEUTENANT
MASTER FIREFIGHTER/RSCR
*FIREFIGHTER/RESCUER III
MANAGER II
CARPENTER II
*CARPENTER I
BLDG SERVICES INSPECTOR
SENIOR EXEC ADMIN AIDE
*PRINCIPAL ADMIN AIDE
MANAGER III
ADMINISTRATIVE SPEC III
COMMUNITY OUTREACH MGR
CONS/SVC CORPS CREW TRNR
CONS CORPS ASST CREW LOR
PROGRAM MANAGER II
PROGRAM MANAGER I
PROGRAM SPECIALIST II
PROGRAM SPECIALIST I
HUMAN SERVICES SPEC
*INCOME ASST PROG SPEC II
PSYCH NURSE CLiN SPEC
*COMM HEALTH NURSE II
OCCUPATIONAL THERAPIST
*THERAPIST II
BEHAV HEALTH ASSOC CNSLR
SOCIAL WORKER IV
SOCIAL WORKER III
EXECUTIVE ADMIN AIDE
OFFICE SERVICES COORD
*PRINCIPAL ADMIN AIDE
*MED DOC 111- PHYSICIAN
*HUMAN RES SPECIALIST III
ADMINISTRATIVE SPEC I
*PRINCIPAL ADMIN AIDE
DATA ENTRY OPERATOR
*INVESTIGATOR III
PROGRAM MANAGER I
*ACCOUNTANT/AUDITOR III
FISCAL ASSISTANT
WORK FORCE LEADER II
LIQUOR STORE MANAGER
LIQUOR STORE ASST MGR
FT
PT
Filled
Vacant
000837
100837
Finance
0
-1
-4
-1
0
0
0
0
-1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-1
-1
-1
0
0
-1
0
0
0
0
0
-2
-2
-5
-7
-1
0
-1
-1
0
0
0
0
-1
0
0
0
0
0
-2
0
0
0
0
0
-1
0
-1
-1
-2
0
0
-4
-3
0
-3
-3
-1
-3
-14
0
0
0
0
0
-1
-1
0
-1
-1
-1
009273
200151
509273
Fire
-3
-1
-2
-3
-1
-3
-14
-2
-2
-5
-7
-1
-1
-2
-1
-1
-1
-1
000132
003165
003168
003169
003170
General Services
000111
005042
005043
005307
009268
009274
Health and Human Services
000112
000150
000192
000634
000635
000832
000834
000836
000837
002009
002012
002305
002306
002615
002754
002760
002805
002806
009272
009273
009274
132004
Human Resources
0
-1
-1
-1
0
-1
0
-3
-1
-4
-2
-1
-2
-1
-2
-3
-1
-2
-1
-1
-1
-1
-2
-2
-2
-1
-1
-1
0
-2
0
0
0
0
0
-1
0
0
0
0
0
0
0
0
-1
0
0
0
0
0
-1
-1
0
-1
-1
-2
-1
-6
-2
-1
-2
0
-2
-3
0
0
-1
-1
000121
000152
009274
109007
Human Rights
0
0
-1
0
-2
-2
-3
-1
-1
0
0
-1
0
0
0
0
0
-2
000643
000834
Liquor Control
000211
000215
005212
008009
008012
-2
(jj)
 PDF to HTML - Convert PDF files to HTML files
Department/Class Code
Job Class Title
LIQUOR STORE CLERK I
WAREHOUSE ASST SUPVR
*SR MGT & BUDGET SPEC
FT
PT
Filled Vacant
008017
008109
Management and Budget
0
-1
-1
-30
0
-1
-19
-15
-2
-4
-1
-1
0
-1
-1
-1
-23
-1
-1
-2
-4
-2
-1
0
-1
-3
-3
-3
-10
-9
-1
-2
-11
-5
0
0
-5
-1
-1
0
0
-4
-10
-11
-1
-3
-7
-3
0
0
0
-1
0
0
0
0
0
0
0
-1
0
0
0
0
0
0
0
0
0
0
-1
0
0
0
0
-2
-1
0
0
0
-11
-2
-5
0
0
-1
-1
-1
0
-1
0
0
0
0
0
-1
0
-5
-3
0
-1
-25
-1
0
-14
-8
-1
-2
0
0
-1
0
-1
-1
-23
-1
-1
-2
-4
-2
0
0
-1
0
-1
-1
0
-4
-1
-1
-1
-3
-2
-1
-1
0
-1
-1
0
-1
-5
-2
0
-1
0
000422
Mass Transit
BUS OPERATOR
NDA - Climate Change Implementation
*HUMAN RES SPECIALIST III
000121
Permitting Services
000643
*INVESTIGATOR III
*SR PERMIT SVCS SPEC
002201
*PERMIT SVCS INSP III
002215
*ENVIRON HEALTH SPEC III
002234
*PERMIT TECHNICIAN III
002260
Police
SR FINANCIAL SPECIALIST
000209
PROGRAM MANAGER I
000834
LABORATORY ASSISTANT
002412
002814
CLIENT ASSIST SPECIALIST
POLICE SERGEANT
003067
MASTER POLICE OFFICER
003074
*POLICE OFFICER III
003080
POLICE SERVICES ASST
003501
ABAN VEH CODE ENFOR SPEC
003503
EXECUTIVE ADMIN AIDE
009272
009273
OFFICE SERVICES COORD
*PRINCIPAL ADMIN AIDE
009274
Printing
&
Mail
*PRINTING TECHNICIAN III
005175
MAIL CLERK
005190
Public Information
PROGRAM SPECIALIST II
000836
Public Libraries
MANAGER III
000112
INFO TECHNOLOGY TECH I
000557
SR LIBRARIAN
001137
LIBRARIAN II
001151
LIBRARIAN I
001152
001160
LIBRARY TECHNICIAN
LIBRARY ASST SUPERVISOR
001163
LIBRARY ASSISTANT II
001165
LIBRARY ASSISTANT I
001166
001175
LIBRARY DESK ASSISTANT
001177
LIBRARY AIDE
*UBRARY ASSOCIATE II
001190
SUPPLY TECHNICIAN I
009237
*PRINCIPAL ADMIN AIDE
009274
ADMINISTRATIVE AIDE
009275
OFFICE CLERK
009277
Recreation
MANAGER III
000112
RECREATION SPECIALIST
001015
RECREATION COORDINATOR
001018
SR SUPPLY TECHNICIAN
009234
OFFICE SERVICES COORD
009273
*PRINCIPAl ADMIN AIDE
009274
004466
0
-1
-5
-7
-1
-2
-1
-1
0
-1
0
0
0
0
0
0
0
0
-1
-1
0
-3
-2
-2
-12
-6
0
-1
-10
-13
0
-4
-4
-1
-1
0
-1
-3
-6
-9
-1
-2
-7
@
 PDF to HTML - Convert PDF files to HTML files
Department/Class Code
Regional Services Centers
Job Class Title
FT
PT
Filled Vacant
000112
000135
000151
000836
009274
Solid Waste Disposal
MANAGER III
PUBLIC ADMIN INTERN
*ADMINISTRATIVE SPEC II
PROGRAM SPECIALIST II
*PRINCIPAL ADMIN AIDE
ACCOUNTANT/AUDITOR I
MANAGER III
ADMINISTRATIVE SPEC III
INFO TECHNOLOGY PROJ MGR
*SR INFO TECHNOLOGY SPEC
INFO TECHNOLOGY SPEC III
INFO TECHNOLOGY SPEC I
*COMMS EQUIP TECH II
TELECOMM TECHNICIAN
SENIOR ENGINEER
OFFICE SERVICES COORD
*ADMINISTRATIVE SPEC II
TRNS EMER RES PAT TECH II
HIGHWAY INSPECTOR II
PLANNING SPECIALIST II
ARBORIST
PUBLIC SVS WORKER II
PROGRAM SPECIALIST II
-4
0
-1
-1
-4
0
-1
0
·3
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
·51
-3
0
-1
-2
-4
0
-1
0
0
-5
-2
-1
-1
-1
-3
-3
-1
-2
-1
0
-1
-1
-1
0
-2
0
-1
0
-1
-1
-5
0
-1
-1
0
0
0
0
0
0
-1
0
-1
-1
·220
000212
Technology Services
-1
-1
-1
-1
-10
-2
-2
-2
-1
-3
000112
000150
000549
000551
000552
000554
003422
003426
004021
009273
Transportation
-3
-1
-2
-1
-1
-1
-1
-1
-401
000151
003508
004050
004404
005206
Urban District· Silver Spring
005231
Urban District· Wheaton
0
0
-232
000836
MCG Total Position Reductions
 PDF to HTML - Convert PDF files to HTML files
ATTACHMENT 2
JOB CLASS
""~~~~~.
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000121
000151
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HumanBesource Specialist III, II,
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Administrative Specialist II,
I,
PAl
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I
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Accountant!Auditor
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100215 Fiscal Assistant (FT)
100215 Fiscal Assistant (PT)
200424 Management
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Senior IT Specialist, IT Specialist III, II. I, PAl
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Librarian II (FT)
Librarian II (PT)
------­
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