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File #: 25-320    Version: 1 Name: Statement of Investment Policy - 115 Trusts
Type: Staff Report Status: Agenda Ready
In control: City Council
Meeting Date: 7/7/2025 Final action:
Enactment date: Enactment #:
Title: Adopt a Resolution Approving the Investment Policy Statements for the City of San Leandro's Section 115 Pension and OPEB Trusts
Attachments: 1. A - DRAFT Reso Investment Policy Statements for the City of San Leandro’s Section 115 Pension and OPEB Trusts, 2. B - May 2021 Investment Guidelines Document City of San Leandro Employee Benefit Fund Pension Plan, 3. C - Investment Policy Statement for the City of San Lenadro Section 115 Trust Pension Fund, 4. D - July 2021 Investment Guidelines Document City of San Leandro Post-Retirement Healthcare Plan, 5. E - Investment Policy Statement for the City of San Leandro Other Post-Employment Benefit Trust
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Title
Adopt a Resolution Approving the Investment Policy Statements for the City of San Leandro's Section 115 Pension and OPEB Trusts

Staffreport

SUMMARY

The City Council annually reviews and confirms the San Leandro Investment Policy. However, pension and OPEB Trust assets are held separately from the City's general investment portfolio, and certain laws limiting city investment portfolios do not apply to management of these portfolios. As such, separate investment policies are required for these assets. This item is related to the update and transition to investment policy statements for the City's pension and OPEB trusts, rather than the current practice of established investment guidelines.

RECOMMENDATIONS

Staff recommends that the City Council adopt a resolution that approves the Investment Policy Statements for the Section 115 Pension and Other Post-Employment Benefits (OPEB) Trusts.

BACKGROUND

The City maintains Section 115 Trusts to assist in funding both OPEB and pension obligations. Unlike other City investment accounts, these trusts are removed from other City assets and are not governed by California Government Code Sections 53600 et. seq While the intent of investments in these trusts is still stable growth, the two main differences between the trust assets and general City assets are that the trusts can invest in certain equities (stock), and the trust investments may maintain a longer maturity than other City investment assets.

The current Investment Guidelines Document for the City's Employee Benefit Fund Pension Plan was approved by Council in May 2021 when the City established a 115 Pension trust with PARS (Public Agency Retirement Services). Investment Guidelines for the City's Post-Retirement Healthcare Plan (OPEB) were approved in July 2021. Since approval, the original trust investment manager, Highmark Capital Management, was acquired by PFM Asset Management. PFM Asset Management requests that the City Council review and con...

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