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06-08-2020 Council Packet
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06-08-2020 Council Packet
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12/2/2021 1:57:27 PM
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City Council
Council Document Type
Council Packet
Meeting Date
06/08/2020
Council Meeting Type
Regular
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Pensions9General PoliceEmployees and FirePlan Plan Total1Change in net pension liability:2 Change in actuarial assumptions (1)($36,000) ($42,000) ($78,000)3 Change in proportion (2)70,000 107,000 177,0004 Experience difference (3)31,000 31,000 62,0005 Earnings difference (4)14,000 36,000 50,0006 Lino Lakes' share of pension expense 218,000 473,000 691,0007 Contributions to the plan by City of Lino Lakes (211,000) (445,000) (656,000)8 Contributions to the plan by State of Minnesota ‐ (34,000) (34,000)9 Decrease in net pension liability 86,000 126,000 212,00010Beginning net pension liability 2,114,000 2,586,000 4,700,00011Ending net pension liability $2,200,000 $2,712,000 $4,912,0001. The mortality projection scale was updated.2. The City's proportion is based upon its contributions to the plan in comparison to all participants.3. This is the change between expected and actual experience in the measurement of the pension liability.4. This is the difference between projected and actual earnings on plan investments.
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