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VILLAGE OF TEQUESTA
Post Office Box 3273 • 357 Tequesta Drive
�, Tequesta,Florida 33469-0273 • (407)575.6200
� --/ Fax:(407)575-6203
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TEQUESTA MUNICIPAL FIREFIGHTER'S
PENSION TRUST FUND
BOARD OF TRUSTEES MEETING
SEPTEMBER 25, 1995
I. CALL TO ORDBR AND ROLL CALL
The Tequesta Municipal Firefighters Pension Trust Fund
Board of Trustees held a regularly scheduled meeting at the
Village Hall, 357 Tequesta Drive, Tequesta, Florida, on
Monday, September 25, 1995. The meeting was called to order
at 9:12 A.M. by Chairman Ron Mackail. A roll call was taken
by Betty Laur, the Recording Secretary. Boardmembers in
attendance at the meeting were: Chairman Ron T. Mackail,
Bill Davis, and Bill Sharpless. Also in attendance were
Village Attorney John C. Randolph and Finance Director Bill
Kascavelis. Boardmember Thomas G. Bradford arrived at 9:23
A.M. Boardmember John Flint was absent from the meeting.
II. APPROVAL OP ADIDA
Boardmember ber Sharpless moved to approve the Agenda as
submitted. Boardmember Davis seconded the motion. The vote
on the motion was:
Ron T. Mackail - for
Bill Davis - for
Bill Sharpless - for
the motion was therefore passed and adopted and the Agenda
Recycled Paper
Firefighters Pension Trust Fund
Board of Trustees Meeting
September 25, 1995
Page 2
was approved as submitted.
III. APPROVAL OF PREVIOUS MEETING MINUTES (Westing Minutes of
June 28, 1995)
Boardmember Davis moved to approve the minutes of the June
28, 1995 meeting of the Tequesta Municipal Firefighter's
Pension Trust Fund Board of Trustees as submitted. The
motion was seconded by Boardmember Sharpies'. The vote on
the motion was:
Ron T. Mackail - for
Bill Davis - for
Bill Sharpleas - for
the motion was therefore passed and adopted and the minutes
were approved as submitted.
IV. STATUS REPORT OM THE FIREFIGHTER'S PENSION TRUST FUND
A) Financial Report (NationsBank)
Bill C. Kascavelis, Finance Director, presented the
status report on changes in finances since the last
meeting and stated that as of 7/31/95 the total assets of
the Fund were $183,097.25. Mt. Kascavelis had not yet
received the August report and stated he would forward it
to the Boardmembers when received; and would also forward
the financial statement, which he would finalize after
the end of September.
Boardmember Sharpless commented that the monthly report
did not contain all of the information which the Board
needed, and that a quarterly report was needed. Finance
Director Kascavelis stated that the League of Cities
Firefighters Pension Trust Fund
Board of Trustees Meeting
September 25, 1995
Page 3
Board of Trustees for all the funds met quarterly with
the money manager, but did not distribute quarterly
reports to the members. Boardmember Sharpless requested
that Finance Director Kascavelis request copies of the
quarterly reports. Boardmember Sharpless also suggested
that Board meetings could be scheduled differently so
that the meetings would be timed after receipt of the
quarterly reports, and requested that be considered in
the future, since the monthly report was not helpful at
all in evaluating the performance of the manager. Finance
Director Kascavelis stated that he would check to see
when the report for the current quarter would be
available and would request a copy of the report for the
quarter ended 9/95 and for each quarter thereafter, and
would forward a copy to the Boardmembers when received.
Boardmember Sharpless inquired whether a report had been
received of the prior year' s audit, to which Finance
Director Kascavelis responded he would get a copy for Mt.
Sharpless. Boardmember Sharpless stated that the
auditor' s footnotes were needed so that the Board could
better understand the trust accounting.
S. Report of Contributions (Roployees/Inployer)
Finance Director Kascavelis reported that sine, July, and
August contributions by the village were in the $6,000 -
$6, 500 range monthly.
C. ployee Changes
Finance Director Kascavelis reported that as of the close
of business on September 30, 1995 there were 15 employees
in the Tequesta Fire Rescue Department, and that no
changes had occurred since the last report.
Boardmember Sharpless inquired whether all contributions
Firefighters Pension Trust Fund
Board of Trustees Meeting
September 25, 1995
Page 4
by the Village were at 14.4t. Finance Director
Kascavelis replied that any appropriations not expended
as a result of receiving revenue from the insurance
premium tax were funded in order to avoid a liability for
the future, so that the Village actually contributed
14.4t, which should result in an approximate $14, 000
surplus for the year. Finance Director Kascavelis stated
that the Village was funding in excess of requirements.
Boardmember Davis moved to approve the Status Report on the
Firefighter's Pension Trust Fund, which included the
Financial Report, the Report of Contributions, and the
employee Changes Report. The motion was seconded by
Boardmember Sharpies'. The vote on the motion was:
Ron T. Mackail - for
Bill Davis - for
Bill Sharpies' - for
the motion was therefore passed and adopted.
V. RRVIM OF IUFORMMTION REQUBSTBD BT THE BOARD OF TRUSTERS AT
TER JUNi 28, 1995 MUTING
A) Letter from Joyce Case, Florida League of Cities,
Administrator, Firefighter's Pension Trust Fund in
response to:
1) The Feasibility of Purchasing Long-Term Disability
Insurance for Pension Plan employees (E. Boggs,
Actuary)
Boardmember Bradford arrived at this point in the meeting at
9:23 A.M.
Finance Director Kascavelis reported that a written
Firefighters Pension Trust Fund
Board of Trustees Meeting
September 25, 1995 •
Page 5
response had not yet been received, however, in his
conversation with Ms. Case she had indicated that
she had spoken with the actuary and his opinion was
that Tequesta' s plan was quite liberal, since under
Section 175.191 provision for disability benefits
before vesting was not necessary. The actuary had
suggested that if they desired, the Board could
review its plan, compare it to the requirements of
175 if this was a concern during the infant stages
of the plan, and modify the plan if they desired.
Finance Director Kascavelis provided a handout
which provided dollar amounts that would be needed
annually in case of a disability retirement or a
death before retirement, based on current salaries.
The highest figure was $14, 600. Finance Director
Kascavelis verified that the actuary had taken the
risk into account in his original computations for
the pension contributions and solvency of the plan.
Chairman Mackail questioned whether under Florida
Statute 175 that the Board was the ultimate
authority in regard to disability and/or benefit
payout and whether there was specific criteria that
the Board must follow. Finance Director Kascavelis
responded that this Board would make an award based
upon conditions in the Plan, and that Ms. Case and
Mr. Boggs were saying that Statute 175 sets forth
minimum requirements and that the Tequesta Plan
exceeds those requirements.
Finance Director Kascavelis stated that he was in
process of obtaining insurance quotes. Boardmember
Sharpless commented that notwithstanding the
opinion of the actuary that if a disability or
death occurred that the contribution would have to
increase considerably in order to fund the plan
annually, and insurance might be a cheaper
alternative. Finance Director Kascavelis stated
Firefighters Pension Trust Fund
Board of Trustees Nesting
September 25, 1995
Page 6
that he would follow through with obtaining
insurance quotes.
VII. ANY OTHER MATTERS
There were no other matters to be brought before the Board.
VIII. ADJOURNMENT
Boardmember Davis moved that the meeting be adjourned.
Boardmember Sharpless seconded the motion. The vote on the
motion was:
Ron T. Mackail - for .
Thomas G. Bradford - for
Bill Davis - for
Bill Sharpless - for
The motion was therefore passed and adopted and the meeting
was adjourned at 9:30 A.M.
Respectfully submitted,
��c " -
Betty Laur
Recording Secretary
ATTEST:
Joann Manganiello
Village Clerk
DATE APPROVED: