HomeMy WebLinkAboutMinutes_Pension General_5/5/2014 TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR BOARD MEETING MINUTES
May 5, 2014
I. CALL TO ORDER AND ROLL CALL
The Regular Quarterly Board Meeting of the Tequesta General Employees' Pension Trust
Fund was held in the Village Hall Council Chambers, 345 Tequesta Drive, Tequesta, Florida,
on May 5, 2014. The meeting was called to order at 8:13 a.m.
A roll call was taken by Pension Administrator Dixie Martinez. In attendance at the meeting
were: Chair Michael Rhodes, Secretary Carl Hansen, Board Member Michelle Gload (8:45
a.m.) and Board Member Cary Levine.
Also in attendance were Attorney Bonni Jensen, Pension Administrator Dixie Martinez, and
Investment Monitor John Thinnes.
II. APPROVAL OF AGENDA
MOTION:
Secretary Hansen made a motion to approve the Agenda as presented. Board Member
Levine seconded the motion, which carried by unanimous 4-0 vote.
III. APPROVAL OF MINUTES
1. Tequesta General Employees' Pension Trust Fund Board of Trustees Regular Quarterly
Meeting Minutes — February 3, 2014
MOTION:
Secretary Hansen made a motion to accept the minutes as presented for the meeting on
February 3. Board Member Levine seconded the motion, which carried by unanimous 4-
0 vote.
VI. CONSENT AGENDA
4. Ratification of invoices paid since last quarterly meeting:
Pension Resource Centers $ 800.00
Administrative Fee- February 2014
Gabriel, Roeder, Smith & Company $4,435.00
Actuarial Services through 1/31/14
Perry & Jensen, LLC $1,392.34
Legal Services Rendered through 02/15/14
Pension Resource Centers $ 819.45
Administrative Fee- March 2014
The Bogdahn Group $2,625.00
Investment Monitoring Services for Vt Q 2014
Perry & Jensen, LLC $ 90.00
Legal Services Rendered through 03/15/14
5. Payments to be reviewed and approved:
Pension Resource Centers $ 800.00
Administrative Fee- April 2014
Perry & Jensen, LLC $ 305.55
Legal Services Rendered through 04/15/14
Dana Investment Advisors $ 809.50
Management Fees for the 1st Q 2014 10873ca
Dana Investment Advisors $3,446.65
Management Fees for the 1st Quarter 2014 1087ma
6. Approval of new applicants for participation in Pension Plan:
None
7. Approval of withdrawal of contributions:
None
8. Terminated employees who have not taken their contributions:
Raymond Fitzer
MOTION:
Secretary Hansen made a motion to accept the Consent Agenda as presented with the
exception of item 8 which will be discussed later. Board Member Levine seconded the
motion, which carried by unanimous 4-0 vote.
END OF CONSENT AGENDA
IV. PRESENTATIONS
2. Investment Monitor— John Thinnes, Bogdahn Consulting, LLC.
a. Quarterly Performance Report
John Thinnes, Bogdahn Consulting, LLC briefly reviewed the performance of the market
environment for major market indexes as of March 31, 2014. Mr. Thinnes reported that for
quarter ending March 31, 2014 the Plan's market value was $3,127,304 and the asset
allocations were Domestic Equity 48.0%, International Equity 13.6%, Domestic Fixed Income
31.2%, Global Fixed Income 4.5% and Cash Equivalent 2.6%. He reported that for quarter
end March 31, 2014 the Plan's Total Fund (Gross) was at 2.10% versus the benchmark at
1.56%. Dana Core Equity was 4.0% versus the benchmark at 1.81%, Dana International
Portfolio was -1.63% versus the benchmark at 0.61%, Dana Fixed Income was up 1.40%
versus the benchmark at 1.20%, Templeton Global Total Return was at 0.47%. He reviewed
the financial reconciliation quarter to date. He noted that Dana's Core Equity portfolio had a
very strong quarter. However Dana's International portfolio did not do so well during this
quarter. Mr. Thinnes reviewed at length the comparative performance of the total fund as of
March 31, 2014. Mr. Thinnes reviewed the trailing 15 years rate of return of the S&P 500. Mr.
Thinnes reported that the investment of 5% of the total assets in the Templeton Total Return
Mutual Fund was completed in November, 2013.
Board Member Gload joined the meeting at 8:45 a.m.
b. International Equity Discussion
John Thinnes, Bogdahn Consulting, LLC presented the International Equity Review as of
March 31, 2014. The firms included in the review are Dana, Europacific, Litman/Gregory,
Neuberger Berman and Manning & Napier. He reviewed each of the firms' investment
philosophy and process, portfolio constructions and client specifics. He reported that in his
opinion Europacific would be the best option. Attorney Bonni Jensen noted that the proposed
investment vehicle for Manning & Napier was a Mutual Fund. Therefore she asked if Manning
& Napier would accept fiduciary responsibility. Mr. Thinnes does not believe that they will
accept fiduciary responsibility. Mr. Thinnes reviewed the trailing returns & peer group analysis
for each manager. He noted that Dana's returns were the lowest relative to their peer group
within the last ten years. The Board had a lengthy discussion in regards to moving the
international investment away from Dana. Mr. Thinnes' recommendation is to move away from
Dana and into Europacific for the international investment. Attorney Bonni Jensen reviewed
the fee agreement with Dana. It was noted that Europacifs' fee is 50 basis points. The Board
had a lengthy discussion. The Board agrees that they need to change its international equity
strategy. The Board discussed the asset allocation and the availability of an alternative fixed
income investment for a $3.2 million fund. Mr. Thinnes reported that Tyler will bring information
on alternative fixed income investments to the next Pension Board meeting.
MOTION:
Secretary Hansen made a motion to terminate the Dana International Investment and
move the assets into Europacific R6. Board Member Levine seconded the motion, which
carried by unanimous 4-0 vote.
Mr. Thinnes will send a letter to Dana and will initiate the transfer.
c. Discussion re: Custodian
John Thinnes, Bogdahn Consulting, LLC reported that Salem Trust is a good custodian and
their current fees are the lowest compared to other custodians. He does not recommend
moving or changing custodian at this time.
MOTION:
Board Member Levine made a motion to accept Quarterly Performance Report as of
March 31, 2014. Secretary Hansen seconded the motion, which carried by unanimous 4-
0 vote.
d. Discussion on Real Estate
Discussion of this item was differed to the August 4, 2014 meeting.
11. Salem Trust— Update re: request for 50% fee discount for 4t" Q 2013 & 1st Q 2014,
Administrator Dixie Martinez.
Administrator Dixie Martinez reported that as the Board will recall at their February 3rd Pension
Board meeting they had requested an additional fee discount for two quarters. She reported
that Salem Trust's response to this request is that since they have extended their fees beyond
their two year contract from 2005 an additional reduction for two quarters is not feasible. The
Board had a brief discussion regarding this matter. The Board believes that it was their
fiduciary responsibility to request the reduction in fees. The Board agreed that at this time
there is no need to proceed with this matter.
V.UNFI NISHED BUSINESS
3. Update on Email from HR re: Pension question, Attorney Bonni Jensen.
Attorney Bonni Jensen reported that to her knowledge this issue has been resolved. No action
was taken by the Board at this time.
Board Member Gload noted that the invoice for Perry & Jensen, LLC in the amount of $305.55
for Legal Services Rendered through 04/15/14 needs to be revised. She explained that
$247.50 out of the $305.55 was for information requested by the Village and not the Pension
Plan. She explained that the Village will pay $247.50. Therefore the Pension Plan is
responsible for the remaining balance. Ms. Jensen will revise the invoice accordingly.
8. Terminated employees who have not taken their contributions:
Raymond Fitzer
Board Member Gload reported that she had confirmed that Mr. Raymond Fitzer was a member
of the General Employees' Pension Plan. Ms. Martinez reported that Mr. Fitzer terminated
employment with the Village of Tequesta on October 10, 2008. At that time he chose to leave
his employee contributions in the Plan pending the possibility of being rehired by the Village
within 5 years of his departure. Since he is not vested in the Plan and it's been five years after
leaving the employ of the Village his employee contributions need to be returned to him. So far
she has not heard from Mr. Fitzer. The Board agreed that they have a fiduciary responsibility to
try and find this member. The Board had a lengthy discussion regarding this matter. Attorney
Bonni Jensen reported that under the law and the provisions of the Pension Plan, if he does
not contact us his refund of contributions may be rolled over to another institution to hold for
his benefit. This institution may assess charges for holding the account. These charges, if
any, may be deducted from the account balance which will reduce the funds that are available
to him. Ms. Martinez will see if she can find a phone number for Mr. Fitzer. The Board asked
Ms. Martinez to send him a stronger letter with a due date.
MOTION:
Board Member Levine made a motion to take the following steps in regards to Mr.
Raymond Fitzers' refund of contributions; first attempt to call him; follow up with a
stronger letter with a due date. Secretary Hansen seconded the motion, which carried
by unanimous 4-0 vote.
VII. BUDGET REPORT
9. Income Statement & Expenditure Report, Finance Staff.
Board Member Gload presented the Income Statement & Expenditure Report to the Board.
The Board agreed to raise to $6,000 the budgeted amount for Custodial Services as well as to
raise the investment services to $18,000.00 and decreasing the excess of additions over
deductions by the difference. Ms. Gload reported that other than those suggestions everything
else looks in line.
MOTION:
Secretary Hansen made a motion to accept the Budget Report as amended. Board
Member Levine seconded the motion, which carried by unanimous 4-0 vote.
Vill. NEW BUSINESS
10. Update on Proposed Amendment (IRS EGTRRA & IRS GUST), Attorney Bonni Jensen.
Attorney Bonni Jensen briefly reviewed the proposed ordinance amendment required by the
terms of the IRS favorable determination letter dated June 17, 2013. She noted that the Board
approved the two proposed amendments at their regular meeting held on August 19, 2013.
She reported that the Village will be considering the two proposed amendments at their
Council meeting in May.
12. Upcoming Election — Trustee Gload's term expires 8/18/2014, Administrator Dixie
Martinez.
Administrator Dixie Martinez reported that Trustee Gload's term expires August 18, 2014. She
will need to start the election process. Board Member Gload reported that she will be running
again for this position.
MOTION:
Secretary Hansen made a motion to authorize Administrator Dixie Martinez to initiate
the election process. Board Member Levine seconded the motion, which carried by
unanimous 4-0 vote.
13. Reappointment of Chair Rhodes as 5th Board Member term expires 05/08/2014,
Administrator Dixie Martinez
Board Member Levine nominated Mr. Rhodes as the 5th Board Member. Mr. Rhodes accepted
the nomination.
MOTION:
Board Member Levine made a motion to appoint Mr. Rhodes as the 5th Trustee.
Secretary Hansen seconded the motion, which carried by unanimous 4-0 vote.
14. Interest Savings re: Village Required Contribution for Early Payment (Email from
Actuary Amrose).
As per the Board's request Actuary Amrose determined the interest savings if the Village
made the required contribution at the beginning of the Fiscal Year instead of by-weekly
throughout the fiscal year. The FYE 2015 required Village contributions for the General
Employees Pension Trust will decrease from $183,894 to $176,914 if the full payment is
made by October 1, 2014. Board Member Gload reported that she had forwarded this
information to Finance Director JoAnn Forsythe.
15. Summary of Actions, Attorney Bonni Jensen
Attorney Bonni Jensen reported that the Village had agreed to change the dates of the
presentations. She explained that this will allow the funds to report on the most recent
quarterly meeting. The General Employees' Plan is scheduled to make the presentations
on June 12, 2014 and December 11, 2014. Chair Rhodes explained that he will not be in
the country in June. Board Member Levine will make the presentation on June 12, 2014.
16. Form 1, Attorney Bonni Jensen
Attorney Bonni Jensen reminded the Board that Form 1 is due by July 1st, 2014.
IX. ANY OTHER MATTER
None
X. COMMUNICATIONS FROM CITIZENS
There were no communications from citizens.
XI. ADJOURNMENT
MOTION:
Board Member Gload moved to adjourn the meeting. Board Member Levine seconded
the motion, which carried by unanimous 4-0 vote.
There being no further business, the meeting was adjourned at 10:20 a.m.
p e c yfritte d;
Di arti' e �
Administrator
Village of Tequestaneral Employees' Pension Plan
Board Membef
Village of Tequesta General Employees' Pension Plan