HomeMy WebLinkAboutMinutes_Pension General_09/18/2008SYNOPSIS OF GENERAL EMPLOYEES PENSION BOARD SPECIAL MEETING 9/18/08:
Michelle Gload was sworn in as a new member of the Board, replacing Michael R.
Couzzo, Jr., who had resigned.
2. Chair Rhodes indicated the frequency of having an actuarial evaluation done had been
discussed at the last meeting and would be on the next quarterly agenda.
3. HR Director Reid indicated she would circulate the actual fiduciary liability policy to the
board.
4. The budget was approved with additions to the line items of travel and expense and
seminars, to allow Board Member Gload to attend a trustee school.
5. Dave West of Bogdahn Consulting and Attorney Jensen presented options for
expanding the investment guidelines.
6. Mr. West agreed to make a presentation to Village Council on expanding the investment
guidelines at a workshop meeting.
7. Consensus of the Board was to follow these steps in considering expansion of the
investment guidelines:
(1) To review paperwork before November 3 (this would be placed on the
November 3 agenda);
(2) Have a workshop with Village Council;
(3) Depending on what happened at the Council workshop--they might want
more information--might need to hold another special meeting;
(4) once on the Council agenda there would be two readings of the ordinance;
(5) the board might be able to sign a new investment policy guidelines at the
February quarterly meeting;
(6) Distribute to State, municipality and actuary;
(7) if no changes within the 31 day period, investing could possibly begin by the
middle of April, 2009, or signing the new investment policy guidelines might have
to be delayed to the May quarterly meeting.
8. Mr. West, working with Attorney Jensen, was to provide a written document for each
scenario -option one and option 2, with a precise investment policy, to be received by
the Village in time to distribute with the November 3 meeting packet, by October 21 or
22.
END OF SYNOPSIS
TEQUESTA GENERAL EMPLOYEES' PENSION
TRUST FUND
MINUTES OF SPECIAL
BOARD OF TRUSTEES MEETING
September 18, 2008
I. Call to Order and Roll Call
The Tequesta General Employees' Pension Trust Fund Board of Trustees held a
special meeting in the Council Chambers of the Village Hall, 345 Tequesta Drive,
Tequesta, Florida, on Thursday, September 18, 2008. The meeting was called to
order at 9:01 a.m. by Chair Michael Rhodes. A roll call was taken by Betty Laur,
Recording Secretary. Board members in attendance at the meeting were:. Chair
Michael Rhodes, Secretary Carl Hansen, Board Member Deanna Mayo, and Board
Member Michelle Gload. Board Member Archie Mangum, Jr. was absent. Also in
attendance were Dave West and Jennifer Cute representing Bogdahn Consulting,
LLC, Attorney Bonni Jensen, Pension Coordinator Lori McWilliams, and Senior
Accountant Monica Rahim.
II. Approval of Agenda
MOTION:
Board Member Hansen made a motion to approve the agenda as submitted.
Board Member Mayo seconded the motion, which carried by unanimous 4-0
vote.
III. Swearing In
1. New Board Member Michelle Gload was sworn in by Village Clerk Lori
McWilliams
IV. Approval of Budget
2. Senior Accountant Rahim reviewed the proposed budget which contained
additional expenses as shown on the handout she provided, and verified that
the 2009 budget included increased fees for investment services and for the
attorney. Secretary Hansen asked the amount of the 2006/2007 budget,
which was $35,912, and asked why there was such a large increase, since
the 2008/2009 proposed budget totaled $50,235. Chair Rhodes noted the
recording secretary and investment services were the biggest part of the
increase. In response to a question, Attorney Jensen explained a fidelity
bond was insurance to prevent funds being stolen; fiduciary liability insurance
indemnified actions taken by the trustees.
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
SPECIAL MEETING MINUTES
SEPTEMBER 18, 2008
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Secretary Hansen made a motion to approve the proposed budget. Board
Member Gload indicated she had questions.
Billing by consultants was explained for the benefit of new members.
Consultants identified as follows: Dana Investments was the investment
manager; Bogdahn Consulting monitored the investment manager; Salem
Trust was the custodian bank who held the assets. HR Director Merlene
Reid advised the officers and directors insurance for the Village did not cover
fiduciary liability for the board, and she would circulate the actual policy to
the board members. Board Member Gload was advised that an actuarial
evaluation was done every other year; Ms. Gload indicated she would like to
see a benefit statement every year. Pension Coordinator McWilliams
reported the Public Safety Officers' Pension Board recently requested their
actuarial evaluation each year. Chair Rhodes recalled this had been
discussed at the last meeting and would be on the next quarterly agenda.
Attorney Jensen explained this budget was different than the Village's
budget; these expenditures were most appropriately looked at as a
percentage of the fund's assets, as reported by the actuary; as the fund grew
the expenses were expected to increase. Recording secretary fees for
today's meeting were to be in the 2008 budget. Attendance at trustee
schools was discussed; Ms. McWilliams and Board Member Mayo had
previously been approved to attend; June seemed to be the best time for
them to attend. Board Member Gload was interested in learning more about
the trustee school and their certification program. Ms. McWilliams
commented the budget could be changed based on need; so someone else
was not precluded from attending. Mr. West provided information on the
State school, which was geared toward Public Safety but would also provide
general information for members of this board. The budget was increased
so that Ms. Gload could also attend the school.
MOTION
Secretary Hansen re-stated his motion: To move approval of the
budget with additions to the line items of travel and expense and
seminars. Board Member Mayo seconded the motion. Motion carried
4-0.
V. Discussion on possible expansion of the current investment policy to allow
other types of investments
3. David West, Bogdahn Consulting, introduced Jennifer Cute with their firm.
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
SPECIAL MEETING MINUTES
SEPTEMBER 18, 2008
PAGE 3
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Mr. West explained that this pension was modeled after the Public Safety
pension, which was required to be more restrictive in their investment policy
because they received funds from the State. Mr. West presented his
proposal to expand the investment policy of the General Employees' pension
plan in the Village's pension plan ordinance, explaining the Board could
make suggestions for change but the ultimate approval must come from the
Village Council. Mr. West explained they wanted to broaden the available
product forum they could invest in, which was small because of the size of
the fund. The equity manager had done very well, but the bond portion of
the portfolio could be improved. It was very expensive to purchase small
portions of a bond portfolio; mutual funds were not in the current ordinance
and commingled funds were required to be administered by a State bank,
which drastically limited the available bonds that could be purchased. Mr.
West advised the Florida Retirement System used Florida Statute 215.47 as
their investment policy, which was very broad, and allowed them to diversify.
One objective in making the proposed change was to earn more and lower
expenses. An asset class that would be very desirable would be treasury
bonds which were too expensive under the present plan; an example would
be to invest in Vanguard Index Bond Fund or something similar which would
cost less and provide diversification, but it was not administered by a State
bank and employed investments not allowed presently under the Village's
ordinance.
Mr. West recommended that the Board engage Attorney Jensen to work out
language to remedy the issues he had discussed; to send that to the Village
Council with the Board's intentions, to lower the cost of operating the plan
and increase returns by being able to purchase the best investments. This
objective was completely consistent with what the State had already
approved for its own retirement system.
Chair Rhodes clarified with Mr. West that his recommendation was to
consider action to change the investment policy to allow for additional
investment capability for fixed income. Mr. West advised he had no idea why
these alternatives had originally been omitted; and they had been added by
95% of other municipalities his company worked with. The number one goal
was reduction of costs. Mr. West commented the board should not be
limited as far as the field of experts that could be brought in. Chair Rhodes
asked if there would be more exposure with mutual funds-the response was
yes, but diversity would provide protection from a single negative event. Mr.
West used Vanguard mutual fund as an example which would provide
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
SPECIAL MEETING MINUTES
SEPTEMBER 18, 2008
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diversification. Mr. West explained that if the board participated in a co-
mingled fund and a large asset holder moved out, all members in that fund
would share the costs involved. Mr. West noted the board could draft their
policy statement. Chair Rhodes asked how much this fund had lost by not
being able to invest in alternative vehicles. Mr. West responded that was
unknown; however, although the investment management fees were very
competitive, but half of the management costs of the bond portfolio might
have been saved, and there would have been savings by being able to buy
using economies of scale.
Chair Rhodes wanted the language to provide flexibility, but not speculative
on fixed income. Secretary Hansen asked if having the restrictions and
being handcuffed on buying the best investments had protected the pension
fund from the troubles on Wall Street, to which Mr. West responded, no, and
the restrictions and policy he would recommend would still be strict, but the
more diversification would better mitigate risk.
Attorney Jensen recommended option (1) changing the ordinance to open it
up as broadly as possible for legal purposes. Restrictions would then come
from the investment policy guidelines. She advised she would recommend
language that the fund was able to invest in anything they were able to invest
in under the law in accordance with their fiduciary responsibilities tothe plan,
to act in the best interests of their participants and beneficiaries, to defray
reasonable expenses, to act prudently; but restrictions would be contained in
the investment policy guidelines. If that was not acceptable, she would then
recommend (option 2) mirroring provisions 1-6, 8 & 9, 11, and 17 in Statute
215.47.
Mr. West agreed to make a presentation to the Village Council, and
recommended holding a workshop. Pension Coordinator noted the Village
Council was going to hold a workshop to re-assess the Public Safety Officers
pension, and possibly this could be added to that meeting. Chair Rhodes
encouraged a workshop with Village Council.
Mr. West advised that 95% of the other municipalities their firm worked with
had experienced cost savings by expanding their pension investment
guidelines in the last couple of years.
Attorney Jensen explained how her proposed recommendation would
change the current investment language in the ordinance. Board Member
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
SPECIAL MEETING MINUTES
SEPTEMBER 18, 2008
PAGE 5
Gload indicated she would like time to compare the new language with the
existing language before making a decision. Chair Rhodes commented the
investment policy needed to be very clear.
Pension Coordinator McWilliams left the meeting at this point.
Chair Rhodes stated he preferred Attorney Jensen's second option because
it was quantified with flexibility-the board could not be handcuffed but they
had the responsibility to protect the assets yet not have carte blanche.
Attorney Jensen reported a couple of boards she worked with had adopted
option one because they wanted to be able to make changes if their
investment manager or monitor advised they needed "x"; if items were
specifically listed and the investment manager or monitor advised they
needed "x" then the board needed to have the ability to add "x". Mr. West
added that if the manager had invested in a pool fund that decided to use a
new product that was not delineated, then the whole process of going back
to the Village Council must be repeated, and recommended availability of
options. Chair Rhodes commented the other side of that was the Village
Council would stay more involved.
Board Member Mayo asked if Attorney Jensen felt one option was more
advantageous than the other. Attorney Jensen responded option one had
more flexibility; option two would have the Village Council's buy-in; either was
good from a legal standpoint and would accomplish the goals Mr. West was
setting out-to give more flexibility and more options to invest.
Secretary Hansen asked how many regulations governed investments. Mr.
West explained nothing illegal could be done; with option one State Statute
112 would regulate; under option two verbatim language would be used from
the Statute and the investment manager would be restricted to only the
verbatim items. The section that permitted mutual funds was item 11.
The September 20, 2005 investment policy was distributed, and reviewed by
Mr. West. Chair Rhodes noted Section 3 mentioned mutual funds. Mr. West
advised that should not be there and this policy would be amended. Mr.
West indicated one change needed was to allow participation in pooled or
commingled funds, and with regard to specific limitations, supposing for
example to participate In Vanguard Index Fund the policy would need to
adopt the intent of their guidelines-at the end of the day it would be the
investment policy of the mutual fund that would dictate. Mr. West suggested
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
SPECIAL MEETING MINUTES
SEPTEMBER 18, 2008
PAGE 6
the present 60/40 benchmark might be changed to allow diversification, with
permitted ranges of asset allocation. Mr. West recapped the reference to
mutual funds would be removed and the Florida statute sections discussed
would basically replace 3A, and keep certain restrictions, and add under 3A
that the investment policy of the commingled fund would be adopted. Mr.
West indicated his firm would draft the language which would then be
approved by Attorney Jensen. The board would adopt the policy and would
have to be approved by Village Council and by the State. There was a 31-
day window for objections before the revised policy would be effective. It
was clarified this applied to the whole fund, not just fixed income. Mr. West
suggested not placing a limitation on how much could be invested in mutual
funds; he was not suggesting using mutual funds for equities. Mr. West
commented on Dana's management of stocks and bonds, domestic and
international, and the benchmark might need to be changed to allow more
international. If an international manager was brought in their investments
would need a different benchmark. Chair Rhodes felt the investment
guidelines needed to be specific, but the ordinance more broad.
Chair Rhodes requested Mr. West provide a written document reflecting how
he felt the investment guidelines should be changed. Mr. West commented
that could be the tool used in the workshop with Village Council.
Attorney Jensen advised the steps to betaken would be to review this before
submittal to Village Council. To allow time for preparation, it was agreed to
review the documents at the November 3 quarterly meeting, and holding the
workshop after that so the board would be comfortable with the document
and have a final product to present to Village Council.
Chair Rhodes reviewed the steps to be taken: (1) To review paperwork
before November 3 (this would be placed on the November 3 agenda); (2)
Have a workshop with Village Council; (3) Depending on what happened at
the Council workshop, they might want more information; might need to hold
another special meeting; (4) once on the Council agenda there would be two
readings of the ordinance; (5) the board might be able to sign a new
investment policy guidelines at the February quarterly meeting; (6) Distribute
to State, municipality and actuary; (7) if no changes within the 31 day period,
investing could possibly begin by the middle of April, 2009, or signing the
new investment policy guidelines might have to be delayed to the May
quarterly meeting.
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
SPECIAL MEETING MINUTES
SEPTEMBER 18, 2008
PAGE 7
Board Member Mayo asked, with the experts present advising option one
was best, if that option could just be presented to Council. Chair Rhodes
responded that going with that option, the investment policy needed to be
very clearly spelled out and the document Mr. West would provide would do
that. Attorney Jensen commented it would be better to have both proposed
scenarios documented, but the investment policy would substantially be the
same under both scenarios. Option A would give the most flexibility and the
greatest opportunity to invest in the market. Mr. West was to provide a
precise investment policy; if there was a conflict with Florida law, Florida law
would prevail. The document was to be received by the Village in time to
distribute with the November 3 meeting packet, by October 21 or 22.
Attorney Jensen advised no motion was necessary; she and Mr. West were
just taking the board's direction.
XIII. ADJOURNMENT
Board Member Mayo moved, seconded by Board Member Gload, to adjourn the
meeting at 11:16 a.m.
Respectfully s°ubmitt-ed,/
~\u..~c~
~~~
Betty Laur
Recording Secretary