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Exhibit CC 05-06-2014 Item #6 Staff Report CC 5/6/2014#6 ADMINISTRATIVE SERVICES DEPARTMENT CITY HALL 10300 TORRE AVENUE:-CUPERTINO, CA 95014-3255 TELEPHONE:(408)777-3227 www.cupertino.org CUPERTI�O ADDENDUM CITY COUNCIL E57AFF REPORT Mee iy 6, 2014 Subject Addendum to the Annual Adoption of City Investment Policy for the Other Post-Employment Benefits Trust(Item 6) Recommended Action Accept Addendum to the Annual Adoption of City Investment Policy for the Other Post- Employment Benefits Trust(Item 6) Fiscal Impact Staff is recommending that that the City's expected return in the Other Post-Employment Benefits Trust be increased from 6% to 7%. Based on an industry "rule of thumb" the Public Agency Retirement Services (PARS) projects the City's amount to prefund will be decrease by approximately $275,000 due to this change. This is a rough projection that does not take into account changes to retiree health benefits or the payoff of the unfunded liability. A new actuarial study is expected to be completed in January 2015 that will incorporate the payoff of the unfunded liability and any changes to retiree:health benefits.