HomeMy WebLinkAboutAgenda_Pension General_05/04/2009BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES'
PENSION TRUST FUND
REGULAR QUARTERLY BOARD MEETING
TO BE HELD IN THE VILLAGE HALL
345 TEQUESTA DRIVE, TEQUESTA, FLORIDA
MONDAY, MAY 4, 2009
8:00 A.M.
* Asterisk indicates no backup provided prior to agenda deadline
I. CALL TO ORDER AND ROLL CALL
Chair Michael D. Rhodes
Secretary Carl Hansen
Board Member Archie Mangum
Board Member Deanna Mayo
Board Member Michelle Gload
Attorney Bonni Jensen
Lori McWilliams, Pension Coordinator
Finance Director Joann Forsythe -representing Management
Senior Accountant Monica Rahim
Dave West, Bogdahn Consulting LLC -Monitor
Betty Laur, Recording Secretary
II. APPROVAL OF AGENDA
III. ANNUAL ELECTION OF OFFICERS
1. *Election of Chair
***New Chair conducts meeting from this point***
2. *Election of Secretary
IV. APPROVAL OF MINUTES
3. Tequesta General Employees' Pension Trust Fund Board of Trustees
Emergency Meeting Minutes -January 28, 2009
4. Tequesta General Employees' Pension Trust Fund Board of Trustees
Agenda -General Employees' Pension Trust Fund Board Meeting
May 4, 2009 2
Quarterly Meeting Minutes -February 2, 2009
5. Tequesta Public Safety Officers' Pension Trust Fund Board of Trustees
and General Employees' Pension Trust Fund Board of Trustees Joint
Meeting Minutes -February 24, 2009
V. PRESENTATIONS
(PRESENTATION BOOKLETS LOCATED INSIDE BACK COVER OF AGENDA
BOOK)
6. *Quarterly Presentation By Monitor- Dave West, Bogdahn Consulting,
LLC
7 *Presentation by Steve Palmquist to review Gabriel, Roeder, Smith and
Company's Actuarial Study -Steve Palmquist, Gabriel, Reoder, Smith and
Company
VI. UNFINISHED BUSINESS
8. Discussion on Expansion of Investment Options (Tabled at 2/2/09
quarterly meeting) Dave West, Bogdahn Consulting, LLC and Attorney
Bonni Jensen
9. Report from HR Director Merlene Reid regarding requested employee
survey (Tabled at the 02/02/09 Quarterly Meeting to include report of
COLA Comparisons) - HR Director Merlene Reid
10. Consideration of approval of the updated Summary Plan Description
with clamcation of the meaning of "all tax deferred items of income".
(Tabled from August 4, 2008, November 3, 2008, and February 2, 2009
quarterly meetings) -Attorney Bonni Jensen
11. Response to Board's Request on 02/02/09 to find out why there was a
$79,00(1 difference between the Salem Trust Statement and the Bogdahn
Report as of 12/31/09 -Dave West, Bogdahn Consulting LLC
12. *Discussion on Breaking Out the International Segment -Dave West,
Bogdahn Consulting LLC
13. Discussion on Purchasing Enhanced Income, an Equity Alternative -
Dave West, Bogdahn Consulting LLC
14. *Discussion and consideration of procedure on whether to allow Pension
Board Attorney to directly speak to past employees and residents about
Agenda -Creneral Employees' Pension Trust Fund Board Meeting
May 4, 2009
pension item matters (postponed from November 3, 2009 quarterly
meeting) -Lori McWilliams, Pension Coordinator
15. Consideration of future budgeting for 2-year renewals for Travelers
Fiduciary Liability Policy -Lori McWilliams, Pension Coordinator
16. Re-Address mortality rate tables (from OS/OS/08 meeting) - Steve
Palmquist, Gabriel, Roeder, Smith and Company
17. Response from Village Auditors regarding Compliance -Lori
McWilliams, Pension Coordinator
VII. CONSENT AGENDA
18. Ratification Of Invoices Paid Since Last Quarterly Meeting:
• Business Services Connection, Inc. -
Office work-weeks ended 02/06/09, through
04/10/09 $ 1,282.75
• Business Services Connection, Inc. -
Attend, recording and minutes of 01/28/09 meeting $ 76.46
• Business Services Connection, Inc. -
Prepare minutes and synopsis of 02/02/09 Joint
Meeting -General Employees' Pension Share $ 101.94
• Hanson, Perry & Jensen, P.A.
Legal Fees through 11/15/08 $ 3,195.09
• U. S. Treasury
Additional Fee for IRS Determination Letter $ 500.00
• Gabriel Roeder Smith & Company $ 2,418.00
Services since 12/31/08 for preparation of
10/1/08 Actuarial Valuation Report $ 1,093.00
• Scripps Treasure Coast Newspapers $ 164.92
Newspaper Ad for Board Position
• Lori McWilliams - Reimburse balance due of
General Employees' Pension portion of Travel
Expenses for attendance at FPPTA Trustee School $ 158.79
3
• Michelle Gload -Reimburse balance due of
Agenda -General Employees' Pension Trust Fund Board Meeting
May 4, 2009
Travel Expenses for attendance at FPPTA
Trustee School $ 303.74
• Deanna Mayo -Reimburse balance due of
Travel Expenses for attendance at FPPTA
Trustee School $ 336.26
19. Payments To Be Reviewed And Approved:
• Business Services Connection, Inc.
Preparation of 2/2/09 Quarterly Meeting
Minutes and Synopsis $ 161.40
• Perry & Jensen, LLC
Through 04/15/09 $ 311.75
• Bogdahn Consulting, LLC $2,625.00
Services through 3/31/09
• Dana Investment Advisors $1,169.84
Services through 3/31/09
20. Approval of new applicants for participation in Pension Plan:
Donna Reid -Communications Officer -Date of Hire 3/2/09
21. Approval of withdrawal of contributions:
None
22. Terminated Employees who have not taken their contributions
Raymond B. Fitzer -termination date 10!10/08 -Not Vested
Wayne Jackson -termination date 9/5/09 -Vested
23. Revenue and Expenditure Report
END OF CONSENT AGENDA
4
VIII. BUDGET REPORT
24. Quarterly Budget Report Expenditures -Senior Accountant Monica Rahim
IX. NEW BUSINESS
Agenda -General Employees' Pension Trust Fund Board Meeting
May 4, 2009 5
25. Approval of Investment Manager's quarterly report (inside back cover)
26. *Discussion of procedure for filing amendments to the pension plan with
the IRS-to do the amendments and then have the IRS review them or
have the IRS review them first -Lori McWilliams, Pension Coordinator
27. *Discussion and consideration of procedure on how to handle items that
might have a time deadline when there was the possibility of not being
able to get aquorum -Lori McWilliams, Pension Coordinator
28. Worker, Retiree, and Employer Recovery Act of 2008 (H.R. 7327) -
Attorney Bonni Jensen
X. ANY OTHER MATTERS
XI. COMMUNICATIONS FROM CITIZENS
XII. ADJOURNMENT
PLEASE TAKE NOTICE ANb BE ADVISED: If any person decides to appeal any
decision made by this Boazd with respect to any matter considered at this meeting or hearing
he/she will need a record of the proceedings, and that, for such purpose, he/she may need to
ensure that a verbatim record of the proceedings is made, which record includes the
testimony and evidence upon which the appeal is to be based.
REMINDER: SALEM TRUST FINANCIAL STATEMENTS ARE SENT OUT
MONTHLY VIA E-MAIL AND ARE AVAILABLE IN THE VILLAGE CLERK'S
OFFICE.