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SYNOPSIS OF PUBLIC SAFETY OFFICERS PENSION BOARD MEETING 8/02/10:
1. A physical quorum of 3 was present at the meeting; Secretary D'Ambra attended
by telephone.
2, Meeting minutes approved as submitted were Joint Meeting of May 3, 2010,
Special Meeting of June 15, 2010, and Joint Meeting of June 15, 2010..
3. Tony Brown of Rockwood Capital Advisors presented their quarterly report and
addressed macro economics.
4. Dan Johnson provided a presentation for Bogdahn Consulting, LLC.
5. Voted to sign a letter authorizing Salem Trust to pay all fees from the fixed
income account and provide a consolidated statement for the three accounts with
Salem Trust.
6 Signed a letter authorizing commission recapture.
7. Approved the minutes of the quarterly May 3, 2010 meeting with the word "gross"
inserted in front of "9 -1/2 %" on page 3, first paragraph.
8. Voted to authorize opening a local bank account to allow Pension Resource
Center to handle transactional activity and outside the meetings documents could
be signed accordingly. The Finance Department would transfer funds into the
account as needed.
9. Attorney Jensen reported nothing new regarding the IRS determination letter.
10. Reviewed Standing Reports (information items)
11. The following payments were ratified:
Business Services Connection, Inc. $1,739.40
Business Services Connection, Inc. $214.08
Business Services Connection, Inc. $133.37
Perry & Jensen, LLC 1,147.37
12. Approved the following invoices for payment:
Business Services Connection, Inc. $98.12
Business Services Connection, Inc. $142.72
Hanson, Perry & Jensen, P.A. $1,783.37
Bogdahn Consulting, LLC $3,750.00
Rockwood Capital Advisors, LLC $6,027.595
13. Voted to table the ICMA conference call to a later date based on availability of
the Fire representative.
2
SYNOPSIS OF PUBLIC SAFETY OFFICERS PENSION BOARD MEETING 8/02110
14. Terminated the current contract with Business Services Connection, Inc. and
agreed to a new hourly rate agreement during the transition to Pension
Resources Center.
15. Members who were to attend the FPTTA Trustees School September 26 -29 at
PGA National in Palm Beach Gardens were to contact Pension Resource Center.
END OF SYNOPSIS
TEQUESTA PUBLIC SAFETY OFFICERS' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
August 2, 2010
I. Call To Order and Roll Call
A regular quarterly meeting of the Tequesta Public Safety Officers' Pension Trust
Fund Board of Trustees was held at the Tequesta Village Hall, 345 Tequesta
Drive, Tequesta, Florida, on August 2, 2010. The meeting was called to order at
8:12 a.m. A roll call was taken by Recording Secretary Betty Laur. In
attendance at the meeting were: Chair Ed Sabin, Board Member David Cooper,
and Board Member Robert Young. Consensus of the Board was to allow
Secretary Frank D'Ambra to attend via telephone. A phone call was placed to
Secretary D'Ambra and placed on speakerphone. Also in attendance were
Attorney Bonni Jensen, Recording Secretary Betty Laur, Tony Brown of
Rockwood Capital Advisors, and Dan Johnson with Bogdahn Consulting, LLC.
Finance Director Forsythe joined the meeting late. Board Member Ray Giblin
was absent from the meeting.
11. Approval of Agenda
MOTION
Board Member Cooper made a motion to approve the amended agenda as
submitted. Board Member Young seconded the motion, which carried by
unanimous 3 -0 vote.
Ill. Approval of Minutes
1. Joint Meeting Minutes - Tequesta Public Safety Officers' Pension
Trust Fund Board of Trustees and Tequesta General Employees'
Pension Trust Fund Board of Trustees— May 3, 2010
2. Quarterly Meeting Minutes - Tequesta Public Safety Officers'
Pension Trust Fund Board of Trustees — May 3, 2010
3. Special Meeting Minutes - Tequesta Public Safety Officers'
Pension Trust Fund Board of Trustees — June 15, 2010
3A. Joint Meeting Minutes - Tequesta Public Safety Officers' Pension
Trust Fund Board of Trustees and Tequesta General Employees'
Pension Trust Fund Board of Trustees— June 15, 2010
Regular Quarterly Meeting Minutes
Board of Trustees of Public Safety Officers' Pension Trust Fund
August 2, 2010 2
MOTION
Board Member Young made a motion to accept the minutes of the joint
meeting of May 3, 2010, the joint meeting of June 15, 2010, and the special
meeting of June 15, 2010 as submitted. Board Member Cooper seconded
the motion, which carried by unanimous 3 -0 vote.
Approval of the minutes of the quarterly meeting of May 3, 2010 were deferred
until later in the meeting, since Secretary D'Ambra's input was needed and there
was difficulty keeping in contact with him via telephone.
IV. Presentations
4. Presentation By Investment Manager
and
5. Specific Thoughts on the Macro Environment and Open
Discussion for the Asset Allocations of the Board and how the
Macro Environment has Affected the Manager's Decisions within
Each Portfolio
Tony Brown of Rockwood Capital Advisors was present to review their quarterly
report. He first addressed the macro economics question raised by Secretary
D'Ambra at a previous meeting, explaining the performance of different sectors.
Mr. Brown commented that equity markets had come back. The large
disbursement from the fund during the quarter had been a transfer from equity to
the international portfolio. Mr. Brown explained that with troubled economy
overseas, people had been buying U.S. treasuries at zero return just to keep
their money safe. At that point, Rockwood began to liquidate corporates and
commercial backed mortgages and to get into treasuries as they began to move
up. Since July, calm had returned to the market because of an alleged stress
test where 90 foreign banks had been allowed to move their sovereign debt from
an account where they had to maintain its true value into a trading account and
show it as a dollar. Mr. Brown provided a reconciliation of the proxies inside their
report booklet. Mr. Brown advised he had provided the Recording Secretary with
a printed page of the remarks he had made, which is attached to these minutes
as Exhibit A.
6. Presentation by Monitor
Dan Johnson, Bogdahn Consulting, LLC, reviewed the quarterly report and the
attribution report. He reported the markets had suffered uncertainty during the
quarter, driving markets down because of the sovereign debt, unemployment, the
Gulf oil spill, and the financial reform package. Treasuries had been purchased
by individuals looking for return of their money rather than a return on their
Regular Quarterly Meeting Minutes
Board of Trustees of Public Safety Officers' Pension Trust Fund
August 2, 2010 3
money. The Greek economy had contracted to almost half of its value during
the quarter. Mr. Johnson reported the total fund was up just shy of 7% for the
quarter to date including the month of July. Mr. Johnson pointed out the change
from the balanced account to now three asset classes with three different
managers. Discussion ensued regarding Rockwood's performance during the
quarter. Board Member Cooper expressed dissatisfaction with Rockwood's
returns.
Mr. Brown was asked if Rockwood was a good fit for this pension and their future
expectations. Mr. Brown noted the numbers for fixed income were very tight; on
the equity side there was nothing anyone could do during the second quarter not
to have a negative return. Mr. Brown explained the advantage of an all -cap
investment strategy. He advised that Rockwood anticipated returns over the
next decade to exceed the benchmark; however, it would take a long time for that
to play out. He explained the consistency of their returns and consistency of
their model gave them confidence this could be accomplished. Mr. Johnson
reviewed the attribution report, noting sectors in which Rockwood had not been
invested that had hurt their returns. Board Member Cooper asked if the report
card in Bogdahn's quarterly report was a good one; Mr. Johnson responded it
was not good. The report card was discussed, and Mr. Johnson commented
there was a lot more to it. Attorney Johnson commented the issue was really
that the returns were not consistent. Chair Sabin noted Rockwood had been
selected because of their downside protection, and for the last two years one
would think the portfolio would have had more downside protection. Secretary
D'Ambra commented diversification by style was needed, and when the fund
grew to a size where that could be done, the Board should look at adding a
couple of different managers with different styles. Mr. Johnson indicated more
diversification could be realized by adding an index fund. It was clarified for
Finance Director Forsythe this was the Board's third fiscal year quarter; the
Bogdahn report covered the total fund, and the Rockwood report only showed
their investments.
Mr. Johnson commented two more accounts had been opened at Salem Trust,
and they had agreed to charge all fees out of the fixed income account and
provide a consolidated statement. He provided a letter of authorization to Salem
Trust. Attorney Jensen requested a copy of the statement be provided to
Pension Resource Center. Mr. Johnson indicated he could show the expense
ratio for the mutual fund, which was net of fees. Discussion ensued whether to
update signatures and possibly change from two signatures to one; it was agreed
to delay that decision.
MOTION
Board Member Cooper made a motion to sign the fee letter. Board Member
Young seconded the motion, which carried by unanimous 3 -0 vote.
Regular Quarterly Meeting Minutes
Board of Trustees of Public Safety Officers' Pension Trust Fund
August 2, 2010 4
Mr. Johnson distributed a commission recapture letter. He explained
approximately $1,300 had accumulated in the fund's account. Chair Sabin noted
this had been taken care of at the special meeting, and at this point the letter just
needed to be signed.
Chair Sabin advised Secretary D'Ambra that before he had been connected via
telephone, the draft minutes of the May 3, 2010 quarterly meeting had been
discussed. On page 3, first paragraph it had been agreed to add the word
"gross" to the sentence: "Secretary D'Ambra noted the target should be 9- 112 % ".
Secretary D'Ambra agreed that sentence should read "9 -112% gross ".
MOTION
Board Member Cooper moved to approve the minutes of the May 3, 2010
quarterly meeting with the addition of the word "gross" in front of "9 -1/2 %"
in the first paragraph of page 3. Board Member Young seconded the
motion, which carried by unanimous 3 -0 vote.
V. Unfinished Business
7. Status of Contract with Pension Resource Center
Attorney Jensen reported that since the last meeting Finance Director Forsythe,
Pension Coordinator McWilliams, and Human Resources Director Merlene Reid
had met with Scott Baur of Pension Resource Center, and as a result she now
had the contract, which had been signed by Chair Sabin and Secretary D'Ambra
and was effective that day. Mr. Baur was present, along with Dixie Martinez from
his office, and Attorney Jensen invited them to speak to the Board regarding the
division of duties that had been worked out with the Finance Department and a
pending DROP application. Mr. Baur advised there had been extensive
conversations regarding procedures, one of which was signature authorizations
and procedures. Because of the cost for Salem Trust to issue checks in payment
of invoices, Mr. Baur asked the Board whether they would agree to transfer that
process to Pension Resource Center so the process could be streamlined. They
would freely exchange information with the Finance Department for preparation
of financial statements. Payment of benefits could be from the same account if
the Board desired. Attorney Jensen recalled the bank being used by the Finance
Department to pay invoices had lost their status as a Florida Public Depository so
the funds had been temporarily transferred to Salem Trust. Discussion ensued
during which Finance Director Forsythe indicated she liked the existing
procedure at Salem Trust for payment of pension benefits at $3.00 per check,
which was inexpensive. Secretary D'Ambra recalled previous discussion
regarding having Pension Resource Center assign a couple of people to sign
checks so that they could issue checks in payment of invoices and then bring to
Regular Quarterly Meeting Minutes
Board of Trustees of Public Safety Officers' Pension Trust Fund
August 2, 2010 5
the Board for approval at the next meeting, to eliminate the need for Trustees to
always be on call to come in to sign checks. Control could be provided by only
transferring amounts needed to the checking account. Attorney Jensen advised
the process would be the same as now when payments were listed for approval
on the agenda, but whether the process of ratification would continue should be
decided. The most control would be without the ratification process. Mr. Baur
advised there was clear segregation of duties in his office. Limiting the amount
of funds transferred to the third party administrator would be a way of keeping
control. Consensus was to have Pension Resource Center pay invoices. Mr.
Baur indicated they could bring back local bank options to the next meeting.
Signatures on the checking account would be the Chair and Secretary as well as
someone from Pension Resource Center for a transactional signature. Attorney
Jensen advised recent changes to 175 and 185 would allow the Board to
authorize Pension Resource Center people to be authorized signers on the
checking account. Chair Sabin advised that was his preference since he would
not allow his signature to be printed.
MOTION:
Board Member Cooper made a motion authorizing opening a bank account
in the name of the Village of Tequesta Public Safety Officers' pension fund
to allow transactional activity to be handled by Pension Resource Center;
then outside the meetings documents could be signed accordingly. Board
Member Young seconded the motion, which carried by unanimous 3 -0 vote.
Mr. Baur advised one member was entering the DROP program. He had
discussed with Finance Director Forsythe the calculation of benefit for that
member and maintenance of the DROP account during the transition. He
explained the timing of deposits, and they had been waiting until their contract
was signed before actually processing the benefit. They would communicate
with the member regarding processing their benefit. Mr. Baur provided a
handout of procedures so that the members could review it to see that it was
consistent with the Board's policy of processing benefits in the past. Statements
to the members would be sent quarterly when quarterly earnings were posted to
the account, but they could see their account activity online at any time.
Discussion ensued regarding the processes that would be used. Mr. Baur
stressed that the handout of procedures was very important and requested any
input from the Board. Mr. Baur was asked to provide his contact information to
all the Board members.
8. Status of IRS Determination Letter
Attorney Bonni Jensen reported she had attended a conference of the National
Association of Public Pension Attorneys where there was an IRS attorney who
advised they were trying to be kinder and gentler with governmental plans and
Regular Quarterly Meeting Minutes
Board of Trustees of Public Safety Officers' Pension Trust Fund
August 2, 2010 6
those who did not apply for the IRS determination letter could be fined or
penalized and the members taxed.
9. Commission Recapture Documents
Chair Sabin noted this had been covered in Mr. Johnson's presentation.
VI. STANDING REPORTS (INFORMATION ITEMS)
There were no questions or comments regarding the information items below.
10. New applicants for participation in Pension Plan - None
11. Request for withdrawal of contributions (employees
terminating employment with Village of Tequesta) —
Ratification of withdrawals made since the last meeting on 2
signature basis: None
12. Terminated Employees who have not taken their contributions
- None
13. Revenue and Expenditure Report — No comments
VII. PAYMENTS TO BE RATIFIED (PAYMENTS MADE SINCE LAST
MEETING)
MOTION
Borad Member Young moved approval of ratification of payments made
since the last meeting and approval of payments to be reviewed and
approved. Board Member Cooper seconded the motion, which carried by
unanimous 3 -0 vote. Therefore, agenda items 14 and 15 listed below were
approved as presented.
14. Business Services Connection, Inc.
Office Work for weeks ended
4/16/10 through 7/16/10 $ 1,739.40
Business Services Connection, Inc.
Preparation of 5/3/10 Quarterly Meeting minutes 214.08
Business Services Connection, Inc.
Preparation of 5/3/10 Joint Meeting minutes
Regular Quarterly Meeting Minutes
Board of Trustees of Public Safety Officers' Pension Trust Fund
August 2, 2010 7
(1/2 charged to each board) 133.80
Hanson, Perry & Jensen, P.A.
Services through 5/15/10 1,147.37
VIII. PAYMENTS TO BE REVIEWED AND APPROVED
15. Business Services Connection, Inc.
Preparation of 06/15/10 Joint Meeting Minutes
(1/2 charged to each board) 98.12
Business Services Connection, Inc.
Preparation of 06/15/10 Special Meeting Minutes 142.72
Perry & Jensen, LLC.
Services through 7/15110 1,783.37
Bogdahn Consulting, LLC
Fee for Quarter ending 6/30/10 3,750.00
Rockwood Capital Advisors, LLC
Fee for Quarter ending 6/30/10 6,027.59
Tony Brown of Rockwood Capital Advisors left the meeting at this point at 11:10
a.m.
IX. BUDGET REPORT
16. Quarterly Budget Report Expenditures
AND
17. Adoption of new Budget
Finance Director Forsythe advised she had requested Michelle Gload from the
Finance Department to work with the Board on the budget. For expenditures she
had been asked to go down the estimated column and put in estimates for year
end, and if there was no change in the hourly rate and the same activity as last
year it would not change. During discussion of the actuarial budget, Chair Sabin
recalled the Board had recommended the Village start making their contribution
as if the rate of return were 7 -1/2 % in their contribution for 2011; Mr. Palmquist
had indicated it would be $80,000 to $90,000 more than at 8 %; Attorney Jensen
was directed to draft a cover letter to go to Village Council with the minutes in
order for the Village Council to consider this matter. This item was in the May 3
quarterly minutes on page 2. Secretary D'Ambra suggested this item be brought
up under citizens comments. The budgeted numbers for 2011 for Legal Services
Regular Quarterly Meeting Minutes
Board of Trustees of Public Safety Officers' Pension Trust Fund
August 2, 2010 8
were $11,000 Fire and $4,100 Police; Recording Secretary zero. There were
enough funds for two members to attend the FPTTA Conference. The year end
estimates for items not discussed were to be transferred over to the new 2011
budget. Pension Administration would be budgeted at $950 per month. Ms.
Gload commented the amounts for Custodian and Investment Advisor might be
low; the board recommended using 7 -1/2 %. Bogdahn Consulting's fee had gone
up to $15,000.
X. NEW BUSINESS
18. Telephone Conference Call: Discussion with ICMA
Board Member Cooper requested this item be delayed to another meeting since
the Fire representative was not present.
MOTION
Board Member Cooper made a motion to table the ICMA conference call to
a later date based upon availability of the Fire representative. Board
Member Young seconded the motion, which carried by unanimous 3 -0 vote.
Consensus was to have Mr. Baur contact the local ICMA representative to attend
the next meeting.
19. Termination of Contract with Business Services Connection,
Inc.
Attorney Bonni Jensen noted Betty Laur's services provided to the Board under
her company, Business Services Connection, Inc.'s contract, would be assumed
by Pension Resource Center. The contract contained a 14 -day notice.
Discussion ensued regarding retaining her services on an hourly rate basis
during the transition period. Ms. Laur was agreeable to terminating the contract
then working on an hourly basis during the transition. Mr. Baur commented it
was very reasonable to have a month or more overlap. Chair Sabin thanked Ms.
Laur for her past services on behalf of the Board. Attorney Jensen clarified that
the present agreement would be terminated and another agreement on an hourly
basis would be signed.
20. Revised Pension Benefit Application Process
Attorney Bonni Jensen explained this item had referred to the Village's process;
now the policy would be to call Pension Resource Center.
Regular Quarterly Meeting Minutes
Board of Trustees of Public Safety Officers' Pension Trust Fund
August 2, 2010 9
21. FPTTA Trustees School September 26 -29 at PGA National
Resort, Palm Beach Gardens, Florida
Chair Sabin noted this item had previously been discussed.
Xl. ANY OTHER MATTERS
Attorney Jensen reported the annual report had been approved by the State, so
the Village would be receiving the State funds.
Attorney Jensen advised that the contract which had been agreed to with the
Firefighters contained a second tier of benefits which was significantly reduced
for new hires. The State had taken the position that the second tier benefits
could not be less than what was in effect on March 12, 1999, when there had
been a 3% multiplier. The Village and the union were aware of this from an email
from the State, but she would send notice also to the Village Manager, Village
Council Members and Village Attorney.
Board Member Cooper requested a special meeting to discuss investment
manager alternatives and to have the ICMA representative make their
presentation. Mr. Baur was asked to follow up on these items and set up the
special meeting, and to have Mr. Johnson from Bogdahn Consulting attend. The
general target time for the meeting would be September.
XII. COMMUNICATIONS FROM CITIZENS
There were no communications from citizens.
XIII. Adjournment
There being no further business, the meeting was adjourned at 12:04 p.m.
Respectfully submitted,
Betty Laur
Recording Secretary
EXHIBIT " A "
Rockwood Capital Advisors, LLC
Strategic Equity Products
Investment Highlights and Observations
July 2010
• The downdraft continues in June and investors from Main Street to Wall Street
are frightened. The news is uniformly
• Negative and the fear are palpable. The deep wounds of '08 have had a severe
impact on investor psychology.
• The good news is that the vast majority of our up- trends, established in '09, are in
tact. It's time to step forward. As
• Warren Buffet likes to say, he is fearful when others are greedy and greedy when
others are fearful.
• The up- trending Consumer Discretionary sector finally succumbs to the
pressure and retreats sharply in June.
Such a pullback is hardly surprising given the enormous strength that this leadership
sector has exhibited. The number of current buys has expanded dramatically
• The Consumer Staples sector rallies modestly in June. As a result, this sector is
upgraded from negative to neutral.
• Though still negative, the Energy sector rallies in June despite the horrible news
from the Gulf. Interestingly there are more upgrades than downgrades. Also,
there are significantly more buys than sells. Let's see how this evolves.
• The positively rated Financial sector inches up in June. Our buy list expands
significantly. Our group focus buy Recommendation this month is the life and
health insurance group.
• The neutrally rated Health Care sector demonstrates an equal amount of good
and bad. While there are some buy Opportunities it remains scattered. Our
neutral rating is warranted.
• The Industrials sector retreats further in June, but the longer -term uptrend
remains intact for this positive sector. We View the pullback in prices as normal
as the sector consolidates some very heady gains off the March 2009 lows.
• The Information Technology sector consolidates gains but the longer -term trend
remains positive. The clear problem with the technology sector has been within
the large -cap space. Downgrades again this month are predominantly Large -cap.
Small /mid continues to outperform and many buys exist across the sector.
• The Materials sector continues to erode. Despite the sharp rally in gold stocks, it
is not enough to keep this negative Sector from underperforming.
• The Telecom sector continues to grind out some modest absolute gains and strong
relative returns. Whether or not this is just a short -term hiding place for investors
or the start of a long -term advance is still up for debate.
® Not surprisingly, the defensive Utilities sector improves during the market
downturn. We have upgraded the sector from negative to neutral as several
stocks have warranted upgrades to "early acceleration, ( +W)" status.
® While International stocks outperformed in June, the relative improvement was
hardly enough to warrant a change to our negative rating on the group. Price
rallies should be used as opportunities to reduce exposure.
® Signaled R Reversal Comments
Our trend reversal summary is negative for the second month in a row as five (5)
issues reverse upward and thirty -five (35) Turn downward. Interestingly, despite the
expanded number of overall reversals, there is no dominant theme evident.