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Note 6 — Post-retirement Benefit Plans
Pension Plan and Other Post-retirement Benefits

We have a non-contributory, defined benefit pension plan (the “DB Plan”) that covers sub-
stantially all employees. The benefits are based on years of service and participant compensa-
tion levels. Our funding policy is to contribute annual amounts that meet the requirements for
funding under the U.S. Department of Labor’s Pension Protection Act. Contributions are
intended to provide not only for benefits attributed to service to date, but also for those
expected to be earned in the future.

We provide post-retirement medical benefits for eligible retired employees through one of
two plans (collectively referred to as our “OPEB Plans”). For employees who retire on or
after the normal retirement age of 65, benefits are provided through a post-retirement plan
(the “Post-65 Plan”). For eligible non-union employees who retire prior to their normal
retirement age and who have met certain age and service requirements, benefits are provided
through a post-employment medical plan (the “Post-employment Plan”). Future benefits
under the Post-65 Plan increase annually based on the actual percentage of wage and salary
increases earned from the plan inception date to the normal retirement date. The benefits
under the Post-employment Plan allow for the continuity of medical benefits coverage at
group rates from the employee’s retirement date until the employee becomes eligible for
Medicare and are funded by the retiree. The liability related to the Post-65 Plan will be
funded from the general assets of our Company.

Upon retirement, if a qualifying employee elects to receive medical benefits under our Post+
65 Plan, we pay up to a maximum monthly benefit of $330 based on years of service.

The following table sets forth information regarding our DB Plan and our OPEB Plans as of
December 31, 2015 and for the year then ended:

(in thousands) DB Plan OPEB Plans
Projected benefit obligations $ 22,158 $ 2,861
Employer contribution 936 298
Benefits paid, excluding expenses (497) (37)
Fair value of plan assets 13,872 619
Accumulated benefit obligation 19,911 -
Funded status (8,286) (2,242)
Net periodic benefit cost 1,215 158

Amount of the funded status recognized in the
Consolidated Balance Sheet consisted of:
Current liability - -
Non-current liability (8,286) (2,242)

Total $ (8,286) $ (2,242)

18

Proposed Amendments made in Budget — 4/2/2019 AMENDED
R-19-125

RESOLUTION

APPROVING THE COST ITEMS OF A SIDEBAR AGREEMENT BETWEEN THE
NASHUA BOARD OF POLICE COMMISSIONERS AND UFPO LOCAL 645
PROFESSIONAL EMPLOYEES OF THE NASHUA POLICE DEPARTMENT
REGARDING SPECIAL PROJECTS

CITY OF NASHUA

In the Year Two Thousand and Nineteen

RESOLVED by the Board of Aldermen of the City of Nashua that the cost items of the
attached sidebar between the Nashua Board of Police Commissioners and UFPO Local 645
Professional Employees of the Nashua Police Department regarding special projects are hereby
approved.

SIDEBAR AGREEMENT
BETWEEN
NASHUA BOARD OF POLICE COMMISSIONERS AND
UFPO LOCAL 645 PROFESSIONAL EMPLOYEES OF THE NASHUA POLICE
DEPARTMENT

TO THE
COLLECTIVE BARGAINING AGREEMENT
BETWEEN
NASHUA BOARD OF POLICE COMMISSIONERS AND
UAW PROFESSIONAL EMPLOYEES OF THE NASHUA POLICE DEPARTMENT, LOCAL
#2322

July 1, 2015 -June 30, 2018

The parties to the above-referenced agreement hereby make the following supplementary
agreement thereto.

ARTICLE 26: OVERTIME AND FLEX TIME
Add a new section, as follows:

Special Projects

Employees, who are normally ineligible for overtime, may receive a stipend based on
special projects which fall outside of their normal areas of responsibility. The rate will be based
on 1.5 times the hourly rate of pay. The amount of the stipend allowed per week will be
determined by the Chief or Deputy Chief of Police.

This sidebar agreement shall be in effect starting February 25, 2019.

Agreed to:

Nashua Police UAW Professional Employees Nashua Police Commission

Date Date:

Proposed Amendments made in Personnel — 4/1/2019 AMENDED
O-19-040

ORDINANCE

ESTABLISHING AN ADMINISTRATIVE SERVICES DIVISION AND DIRECTOR
POSITION

CITY OF NASHUA

In the Year Two Thousand and Nineteen
The City of Nashua ordains that Part I “Administrative Legislation” of the Nashua
Revised Ordinances, as amended, be hereby further amended by deleting the struck-through

language and adding the new underlined language as follows:

1. In Chapter 5 “Administration of Government”, Part 3 “Administrative Code”, Article IV
“Generally”, Section 5-33 “Administrative divisions; officers and employees”, subsection B:

“§ 5-33. Administrative divisions; officers and employees”

B. The administrative services of the City shall consist of the following divisions:
(1) Administrative Services Division.

(2) Financial Services Division.

(43) Community Development Division.
(24) Public Works Division.

(35) Division of Public Health and Community Services.

camaation Teckroloay Division”

2. In Chapter 5 “Administration of Government”, Part 3 “Administrative Code”, Article VI,
which is entitled “Cable Television Advisory Board”, but contains no sections within it, delete
the title “Cable Felevision Adviser Beard” and instead entitle Article VI “Administrative
Services Division”.

ORDINANCE AMENDED O-19-040

3. In Chapter 5 “Administration of Government”, Part 3 “Administrative Code”, Article VI
“Administrative Services Division”, add the following new Section 5-39 “Director”:

Ҥ 5-39. Director.

A,

The mayor shall, with the consent of the board of aldermen, appoint a director of
administrative services, who shall report to the mayor and who shall have overall
responsibility for the conduct of the division.

The director of the administrative services division shall have the responsibility to
administer the programs and functions of the division. Specifically, the director
shall assure that the functions delineated in section 5-40 are carried out efficiently
and completely so that the fiscal responsibilities and the statistical responsibilities
of the division are met. The director, in conjunction with the mayor and director
of financial services, shall be responsible for short and long term budget planning,
short and long term property tax rate planning, and shall have an integral role in
the development of the city’s fiscal policy. The director shall also perform such
other duties as assigned by the mayor.

The director, in conjunction with the mayor and director of financial services,
shall be responsible for liaising with autonomous / semiautonomous departments
in the areas of short and long term budget planning. The director shall serve as a
liaison with respect to the other functions of the administrative services division,
i.e., purchasing, human resources, insurance and risk management, assessing,
geographic information systems, and information technology. The director shall
be responsible for the maintenance and repair of all city buildings, including the
hiring of necessary personnel. This shall not include buildings under the control
of the board of education, the board of public works, the board of police
commissioners, and the board of fire commissioners. The director shall
participate in making recommendations for and coordinating necessary capital

improvements to all city buildings with the capital improvements committee and
the board of aldermen.”

4, In Chapter 5 “Administration of Government”, Part 3 “Administrative Code”, Article VI
“Administrative Services Division”, add the following new Section 5-40 “Departments”:

Ҥ 5-40. Departments. The administrative services division shall be comprised of the
following departments:

A,

Purchasing department. The mayor, in consultation with the director of
administrative services, shall appoint a purchasing manager. The purchasing
manager shall be responsible for the satisfactory completion of the functions of
the purchasing department as specified in article XVII (“Purchasing Manager’’) of

this chapter.

ORDINANCE AMENDED O-19-040

dd) City messenger. The purchasing manager shall also be responsible for the
city messenger, who shall perform the following duties: deliver and
execute messages, summonses and notices from the mayor and the board
of aldermen: and other duties as prescribed by the purchasing manager, the
director of administrative services, or the mayor.

B. Human resources department. The mayor, in consultation with the director of
administrative services, shall appoint a human resources director. The human
resources director shall have the responsibility and duties described in Chapter 50,
Personnel. In addition, the human resources director’s duties shall include the
maintenance of the city’s self-insurance programs for unemployment,
health/dental benefits and life insurance programs. The department head shall
perform such other related duties as requested by the mayor or the director of
administrative services.

Cc. Insurance and risk management department. The mayor, in consultation with the
director of administrative services, shall appoint an insurance and risk manager
who shall be responsible for the daily operations of the city’s commercial and
self-insurance programs to include workers’ compensation, long term disability,
and vehicle accident: management of the safety and loss prevention programs:
and property and personal liability insurance programs. The department head shall
perform such other related duties as requested by the mayor or the director of
administrative services.

(1) Custodial services. The insurance and risk manager shall also be
responsible for the custodial staff, whose duties include the repair, heating,
maintenance and upkeep of the city hall, its grounds, and the comfort
stations located thereon.

D. Assessing department. The director of administrative services shall be
responsible for the assessing duties as delegated by the board of assessors (see
City Charter, section 42 and sections 69 through 71). which duties shall be
performed by the first assistant assessor who shall perform such other related

duties as requested by the mayor or the director of administrative services.

E. Geographic information systems. The director of administrative services shall be
responsible for the city’s geographic information systems.

F, Information technology department. The mayor, in consultation with the director
of administrative services, shall appoint an information technology director, who
shall have overall responsibility for the satisfactory performance of providing
information technology to the city and other functions and duties assigned to this
department. The information technology department shall assess the city’s data
processing needs and shall develop and implement the data processing capabilities

required.”

ORDINANCE AMENDED O-19-040

5. In Chapter 5 “Administration of Government”, Part 3 “Administrative Code”, Article V
“Office of the Mayor”, Section 5-38.1 “Direct reports to Mayor”:

Ҥ 5-38.1. Direct reports to Mayor.

A.

City Clerk. The mayor shall appoint a City Clerk in accordance with Section 42
of the City Charter, The City Clerk shall report directly to the mayor and shall
perform those duties prescribed by law, the City Charter and ordinances, to
include the proper maintenance of voter registration files and voter registration
procedures (as delegated by the Board of Registrars), the recording and
maintenance of vital statistics which the City is responsible for maintaining, the
maintenance of City ordinances and resolutions, and the preparation of agendas
and minutes of the Board of Aldermen as the Board may direct. The City Clerk
shall perform such other duties as may be directed by the mayor. Within 10 days
after assuming office, the City Clerk shall give bond as specified by state law.

6. In Chapter 5 “Administration of Government”, Part 3 “Administrative Code”, Article XI
“Financial Services Division”, Section 5-51 “Director”, subsection C:

Ҥ 5-51. Director.

The Director of the financial services division shall have the responsibility to
administer the programs and functions of the division and ensure that the
functions delineated in this division are carried out efficiently and completely so
that the fiscal responsibilities and the statistical responsibilities of the division are
met. The Director shall also perform such other duties as assigned by the mayor.
The Director shal: also be responsible forthe maintenance and repair ofall CHy
buildines_otherthan-schools_not aceomplished-bythe-custodial-stafis of the
respectye-deparents chides the HH eeessare personnet-ardshalt
make recommendations forandcoordinate-al necessary capital tapreyvementsto
these buildines-with the Capital improvements Committee and the Board-of

ORDINANCE AMENDED O-19-040

7. In Chapter 5 “Administration of Government”, Part 3 “Administrative Code”, Article XI
“Financial Services Division”, delete Section 5-53.1 “Additional departments” in its entirety:

Ҥ 5-534, Additional departments.

The Fj ‘al Services Division shall} ised of the follow ‘ditional
departments:

#c—— Purchasing Department “The rayor shalt appoint ¢ Purchasing Manager ia

8. In Chapter 5 “Administration of Government”, Part 3 “Administrative Code”, Article XII
“Information Technology Division”, delete the Article in its entirety:

ORDINANCE AMENDED O-19-046

“AR-HCLE SH
Infermation-Feehnelegy-Division

9. In Chapter 5 “Administration of Government”, Part 4 “Officers and Employees”, Article
XVII “Purchasing Manager”, Section 5-92 “Information Technology Division participation in
purchasing process”:

Ҥ 5-92. Information Technology Division participation in purchasing process.

For major purchases and contracts solicited in accordance with § 5-78 which include
computers or communications equipment or related software, including but not limited to
workstations, servers, surveillance equipment and wired and wireless transmission
equipment, the Information Technology Division Department shall participate in the
purchasing process, providing advice, input, and recommendations, which will be so
noted on the purchasing memorandum.”

10. In Chapter 5 “Administration of Government”, Part 2 “Board of Aldermen”, Article II
“General Provisions”, Section 5-10.1 “Electronic submission and distribution of materials”,
subsections B and C:

Ҥ 5-10.1. Electronic submission and distribution ef materials.

B. Standards. The Information Technology Divisten Direeter Department Manager,
in coordination....”

C. Member choices for electronic devices....

(1) Use of a City-owned tablet device. The Information Technology Divisier
Department Director shall select one or more options...., as determined by
the Information Technology Divisiern Department Director.

(2) Use of a personally-owned device. A member may choose....to any
constraints the Information Technology Dsisiern Department Director
may develop for such devices.”

ORDINANCE AMENDED O-19-040

11. In Chapter 12 “Boards, Committees and Commissions”, Article VI “Cable Television
Advisory Board”, Section 12-20 “Membership”, subsection G:

Ҥ 12-20. Membership.

CTAB will consist of 15 members total....The members are as follows:

G. The Director of the Information Technology Divisien Department or his or her
designee.”

12. In Chapter 5 “Administration of Government”, Part 4 “Officers and Employees”, Article
XIII “Generally”, Section 5-59 “Joint Employee / Administration Health Insurance Advisory
Committee”, subsection B:

Ҥ 5-59. Joint Employee / Administrative Health Insurance Advisory Committee.

B. The Committee shall consist of 2+ 24 members as follows: Mayor or designee;
Director of Administrative Services or designee: the Insurance and Risk Manager
or designee; the City Solicitor / Corporation Counsel or designee; the Chief
Financial Officer or designee; the Human Resources Manager Director or
designee; the Superintendent of Schools or designee; and the presidents of each of
the City’s collective bargaining units (45 17 units) or designees.”

13. In Chapter 5 “Administration of Government”, Part 4 “Officers and Employees”, Article
XVII “Purchasing Manager”, Section 5-69 “Position established; supervision”:

Ҥ 5-69. Position established; supervision.

The Purchasing Manager shall report to the Director of the Financial Administrative
Services-D#vision.”

14. In Chapter 5 “Administration of Government”, Part 4 “Officers and Employees”, Article
XVII “Purchasing Manager”, Section 5-70 “Duties”, subsection B:

Ҥ 5-70. Duties.

B. The Manager shall be appointed by the Mayor, in consultation with the Director
of Administrative Services, according to § 5-53440.”