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HomeMy WebLinkAboutInv# 2024-00000014 - FIRST STATE TRUST COMPANY - 01/12/2024Credit Ticket INSTRUCTIONS: Please complete the lower portion of this form, detach it and forward it with your check to Please make check payable to: First State Trust Company or FSTC First State Trust Company Lockbox # 7672 - P.O. Box 8500 Philadelphia, PA 19178-7672 Dania Beach GE Retirement Plan   - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Detach Here - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- Dania Beach GE Retirement Plan Total Amount of Check $ 133,068.39 Account Investment Code Amount Code Amount Number Option 7000016 C/D 214 $81,758.25 265 $51,310.14 **SELECT FROM THE FOLLOWING CREDIT CODES** 258. Rollover from Qualified Plan 31. Employer Contribution Prior Year 211. Receipt from Prior Trustee 215. Employer Matching Contribution 265. Employee Contribution Pre-Tax 249. Roth 401(k) Contribution 266. Employee Contribution After-Tax 217. Employer Matching Cont. Prior Year 213. Employee Contribution 218. Employer Qual Vol Elective Contribution 214. Employer Contribution 37. Participant Loan Payment INTERNAL USE ONLY Completed By: ____________Date:__________ Batch #:__________System Batch #:__________   QTR 1 For FYE 9/30/2024 Based  on 10/1/2022 Actuarial  Valuation Annual  Contribution QTR 1 Contribution 001-18-00-519-22-10 66% 53,960.45 214 October 2023‐December 2023 327,033.00$                        327,033.00$     81,758.25                  107-15-02-524-22-10 9% 7,358.24 265 October 2023‐December 2023 ‐$                    51,310.14$                401-33-01-533-22-10 17% 13,898.90 402-35-01-535-22-10 4% 3,270.33 403-38-01-538-22-10 4% 3,270.33 81,758.25$ TOTAL FY 24 QUARTERLY PAYMENT 133,068.39                 Quarterly Contribution Breakdown Payroll Pen Gen  Contribution Payroll Pen Gen  Pickup System Generated 265 October 2023‐December 2023 9,513.37$                            41,796.77$        51,310.14                   First State Trust VENDOR #10071 FY 2024 Budget City of Dania Beach Retirement Plan for General Employees Actuarial Valuation as of October 1, 2022 1 DISCUSSION OF VALUATION RESULTS Closed Plan In reviewing this Report, it is important for the reader to keep in mind that this Plan was closed to new members after February 28, 2006. One consequence of this closure is that the required employer contribution will tend to increase as a percentage of covered payroll as such payroll decreases from year to year. Comparison of Required Employer Contributions The minimum required employer contribution developed in this year's valuation is compared below with last year’s results. Required Employer Contribution $ 327,033 $ 1,054,714 (727,681) As % of Covered Payroll 38.88 % 136.69 % (97.81) % Estimated Pick-Up Contribution $ 135,240 $ 124,072 $ 11,168 As % of Covered Payroll 16.08 % 16.08 % 0.00 % Total Employer Contribution $ 462,273 $ 1,178,786 $ (716,513) As % of Covered Payroll 54.96 % 152.77 % (97.81) % Increase For FYE 9/30/2024 For FYE 9/30/2023 (Decrease)Valuation Based on 10/1/2021 Based on 10/1/2022 Valuation The contribution has been adjusted for interest on the basis that the contribution is paid at the end of each quarter during the fiscal year. The actual employer contribution for the year ending September 30, 2022 was $1,164,792, an amount equal to the minimum required employer contribution. Revisions in Actuarial Assumptions and Methods Per Board direction, the investment return assumption used in this actuarial valuation was lowered from 6.4% to 6.0% (compounded annually, net of investment expenses). In coordination with this change, the assumed inflation rate disclosed in this report has also been updated from 2.40% to 2.50%. The Board selected the revised return assumption following review of the investment return assumption study dated October 26, 2022, prepared by GRS. The change increased the required employer contribution by $161,092. Revisions in Benefits There have been no revisions in benefits since the prior valuation. Employee Benefit Amount Benefit Gross Benefit Type PEN PICK UP - General Pension Pick-up 1202 GRANT, MITCHELL V 3,183.87 19,800.30 1239 GREENE, DARREN D 4,209.56 26,178.70 1314 JAMES, TAMMIE D 4,181.31 26,003.24 1316 LAJOIE, CORINNE A 6,010.20 37,376.70 947 MCHELLON, DONIAL 3,926.88 24,420.84 1143 PETERSON, TERRY 3,799.23 23,627.20 1321 SAUNDERS, JANICE L 2,846.61 17,702.86 1343 STEVENS, TANIA A 5,278.85 32,828.85 946 THOMAS, AHMAD 4,482.47 27,876.00 1205 WASHINGTON JR, WILLIS B 3,877.79 24,115.64 Benefit Type PEN PICK UP - General Pension Pick-up Totals 10 $41,796.77 $259,930.33 Grand Totals 10 $41,796.77 $259,930.33 Page 1 of 1Run by Yeimy Guzman on 01/10/2024 09:29:00 AM Benefit History Report Check Date Range 10/01/23 - 12/31/23 Sort by Benefit - Employee Summary Listing Employee Deduction Amount Deduction Gross Deduction Type PEN GEN - General Pension Contribution 1202 GRANT, MITCHELL V 724.67 19,800.30 1239 GREENE, DARREN D 958.15 26,178.70 1314 JAMES, TAMMIE D 951.69 26,003.24 1316 LAJOIE, CORINNE A 1,367.99 37,376.70 947 MCHELLON, DONIAL 893.80 24,420.84 1143 PETERSON, TERRY 864.72 23,627.20 1321 SAUNDERS, JANICE L 647.92 17,702.86 1343 STEVENS, TANIA A 1,201.54 32,828.85 946 THOMAS, AHMAD 1,020.27 27,876.00 1205 WASHINGTON JR, WILLIS B 882.62 24,115.64 Deduction Type PEN GEN - General Pension Contribution Totals Employees 10 $9,513.37 $259,930.33 Grand Totals Deductions 10 $9,513.37 $259,930.33 Page 1 of 1Run by Yeimy Guzman on 01/10/2024 09:30:58 AM Deduction History Report Check Date Range 10/01/23 - 12/31/23 Sort by Deduction - Employee Summary Listing