HomeMy WebLinkAboutDocumentation_Pension Public Safety_Tab 06_04/18/2006Gwen Carlisle
To: esabin@3implant.com; Geraldine A. Genco; rgiblin~tequesta.org; kennielson~aolcom
c; Robert Garlo; bsjensen~hpjlaw.com; Betty Laur
~ubject: Re: Alex Nathanson -Pension Board Funds
This is for information purposes only.
I called (PSO) Pension Board Attorney Bonni Jenson yesterday (March 16, 2006) to let her
know the two weeks were up for Mr. Nathanson response based on the return certified
receipt dated March 2, 2006.
She suggested I notify (as Pension Board Coordinator) Alex Nathanson and let him know that
today, March 17, 2006 the Village will start processing his Pension Payment Authorization
form, as voted on and directed by the Public Safety Officers Pension Board of Trustees at
their February 2006 Quarterly Meeting*.
I called Mr. Nathanson at 2:31 P.M. yesterday (March 16, 2006) and spoke directly to him.
I asked him if he still wanted to come in and sign the form for rollover or distribution.
He told me he would not sign the form and to go ahead and send him the check, and he would
take it up with his attorney.
I told him the approximate amount (minus 20~ withholding taxes), per Finance, and he felt
that was low. He said he had a call into Bob Garlo to talk to him about this issue, but
never received a call back.
I explained to him about the Board's decision and that the Attorney (Jenson) asked me to
call him and give him one last chance to come in and sign the form.
* The PSO Board had Bonni Jenson write him a letter regarding the payout. Mr. Nathanson
received the notice on March 2, 2006. The Board's motion was to give Mr. Nathanson 2 weeks
~rom the date of notification, and the Village would automatically process the request as
distribution, with or without a signature, since the Village could not rollover the
funds.
Ms. Jenson asked that I write down this conversation for documentation purposes.
•
1
BOARD OF TRUSTEES
TEQUESrA PUBLIC SAFETY OFFICERS PENSION TRUST FUND
MEETING MINUTES
February 14, 2006
PAGE i4
not have to come before this board. Boazdmember Nielson stated he would like to
leave the selection up to the Village Council to make the decision. Chair Sabin
expressed his opinion that this board should make a recommendation. Boazdmember
Genco advised that to date the Village Council did not interview-they left it up to
the boazd and if the boazd was happy the Council voted for the applicant. Since the
boazd had to work with that person she thought it was important that the boazd pick
the applicant they could best communicate with. Boazdmember Genco stated she
would withdraw her motion; Chair Sabin stated he withdrew his second. Consensus
was to table this matter to the next meeting. Ms. Cazlisle commented it would be
nice to have the May pension board meeting before the Village Council meeting.
Boardmember Genco commented that under Any Other Matters the boazd would
have her resignation.
21. Payout of contributions to Alen Nathanson
Risk Manager Dan Gallagher explained that after five years the trustees had a right to
• mail funds that were on deposit in the plan to the participant, and the 5 years were up
for Alex Nathanson. Robbie Russo, HR representative, had contacted Mr. Nathanson
and he had not yet made a decision to roll over or get cash less the Federal
withholding. Bob Gazlo had set up a meeting with Mr. Nathanson, there had been
previous correspondence with Mr. Nathanson, and he had met with Village Manager
Couzzo. It was reported that Mr. Nathanson felt he had been told if there was a
change in the plan that he would benefit by the change in plan. About a year ago,
Attorney Jensen had sent him a letter explaining the situation and that he was not
entitled to changes made in the pension plan after he left the Village; however, he
had not accepted that. Mr. Gallagher explained that Mr. Nathanson had a brain tumor
and sometimes was always with it. Boazdmember Genco asked if the boazd had the
option to send the payout or to leave it in the fund. Mr. Gallagher responded it could
not be left after five years. Mr. Gallagher advised that Mr. Nathanson had been
contacted with the option of rolling over the funds or taking a check. Discussion
ensued during which Boazdmember Genco reported she had been issued the full
amount she had had in pension funds twice. Attorney Jensen advised that pension
rules required 20% for withholding must be taken out up front. Boazdmember Genco
asked if Mr. Nathanson had understood from the letter that he could designate an
institute without the 20% withholding. Attorney Jensen recommended documenting
that. Boazdmember Genco requested it be documented by stating he had two
alternatives, (A) or (B}-that he had "X" number of days; if not we are going to do
(A) which is 20% withholding and send him a check. It was noted it should be sent
• certified. Pension Coordinator Cazlisle asked, if Mr. Nathanson passed away before
BOARD OF TRUSTEES
• TEQUESTA PUBLIC SAFETY OFFICERS PENSION TRUST FUND
MEETING MIrTUTFS
February i4, 2006
PAGE ~5
he was paid out if the Village would be paying his beneficiary for the rest of their
life. Attorney Jensen responded he would still get the money less 20% because he
had not been vested. Boazdmember Genco explained that the 5-yeaz limit had been
done deliberately in the hopes if someone wanted to come back they could still be in.
the plan.
MOTION:
Boardmember Genco made a motion to write a letter giving Mr. Nathanson
option (A) 20% withholding and the money paid to him, or option (B) a check
made out to a financial institution without the withholding to be deposited into a
qualified plan, and that we give him two calendar weeks to respond, with the
attorney to write the letter and that it be sent out certified. The letter should say
that if after two calendar weeks there was no response that the funds would be
distributed with 20% withheld. Chair Sabin seconded the motion, which Mr.
Gallagher asked for clarification regarding the meeting with Bob Garlo, to
which Boardmember Genco responded she did not want to involve the Village
• further and to leave the Village out of it. Motion carried by unanimous 4-0 vote.
Boardmember Nielson asked Attorney Jensen if she put into her letter that the
individual might want to consult his taz advisor. Boardmember Genco
amended the motion to include that language in the letter; Chair Sabin
seconded the amended motion. Motion carried by unanimous 4-0 vote.
22. Consideration of sending a member of the board to Trustee School
Pension Coordinator Gwen Cazlisle commented this was a standard item on the
agenda. Boardmember Genco stated she would like to make it a rule that if someone
attended school and did not stay on the boazd a year they must reimburse the cost,
since in the last two years, two people resigned 60 days after attending trustee school.
Boazdmember Genco stated she wanted a commitment to stay on the boazd for a year.
Boardmember Nielson expressed his opinion that was a good idea. Boazdmember
Genco commented, just let them know, as a policy to put people on notice so they
would think about it. Chair Sabin noted that was done in the business world,
requiring a yeaz's employment for relocation, etc. Chair Sabin commented for
clarification that Boazdmember Nielson just attended trustee school, and Secretary
Giblin was scheduled to go at some point when his schedule allowed. The intent was
to have at least one member attend each year. Chair Sabin indicated he felt it would
be helpful to keep this item on the agenda.
• Pension Coordinator Cazlisle reported that she had been unaware that annual
Dan Gall her
F om: Karen Amenita (karena~hpjlaw.com]
~t; Friday, February 18, 2005 10:08 AM
Gwen Carlisle
Cc: Dan Gallagher; Bonni S.Jensen
Subject: Alex Nathanson
Nathanson.pdf
Hi Gwen,
Bonni sent the attached letter to Alex Nathanson. I am sending
a "blind copy" to Dan Gallagher, as Mr. Nathanson has been communicating
with Dan regarding this matter.
Karen Amenita <karena@hpjlaw.com>
Legal Assistant to Bonni S. Jensen
Hanson Perry & Jensen, PA
400 Executive Center Drive, Suite 207
West Palm Beach, FL 33401-2922
561-686-6550 (Phone)
561-686-2802 (Fax)
•
•
i
HANSON, PERRY SZ JENSEN, P.A.
40O EXECUTIVE CENTER DRIVE, Surd 207 -WEST Pu-e BEacH, FLORIDA 33401-2922
JILL HANSON*
mjhanson Q hpjlaw com
NN H. PERRY
Perry@hpJlew.com
BONN1. SPATARA JENSEN
bsJensenBhpJlaw.com
'N_so Aaurt&o N N.Y.
Alex Nathanson
97 S.W. Cassine Court
Palm City, FL 34990
Dear Mr. Nathanson:
TE>J~ONE (561) 686-6550
FACSIMaE (581) 68B-2802
February 17, 2005
Re: Tequesta Public Safety Officers Pension Trust Fund
Alex Nathanson
Our File No.: 1011.1007
This office is the legal counsel forthe Tequesta Public Safety Officers Pension Trust
Fund. Your questions regarding the Pension Plan have been referred to me for review and
response.
• The Pension Fund records show that you were hired by the City on August 2, 1993
and terminated employment on January 3, 2001. This means that you were employed by
the Village for 7 years, 5 months and 1 day. To determine the benefits which are available
to you, I looked at the Plan document in effect when you were an active employee and
therefore a member of the Pension Plan.
Under the Plan that was in effect on the day that you terminated, you were not
vested in any benefits under the Plan. See attached Plan Document. Vesting under that
Plan was 10 years of service. Section 9 of the Plan provided that "if a Member [Police or
Firefighter] has less than ten (10) years credited service upon termination, the Member
shall be entitled to a refund of his accumulated contribution or Member may leave it
deposited with the Fund."
The definition of credited service describes what happens if a Member leaves the
accumulated contributions on deposit with the Fund as follows:
A plan member may voluntarily leave his/her contribution in the Fund for a
period of five (5) years after leaving the employ of the Village of Tequesta
pending the possibility of being rehired in a full time position by the Village
of Tequesta without losing credit for the time of active participation as a plan
member. Should the employee not be re-employed with the Village of
•
,~
•
Alex Nathanson
February 17, 2005
Page 2
Tequesta in a full time capacity within five (5) years, his/her contributions
shall be returned to him/her without interest. Should a Police Officer or
Firefighter besubsequently re-employed as such, he or she may re-purchase
his or her years of credit or fractional parts of years of credit by reimbursing
such returned contribution to the Fund with interest.
•
In 2003, the Plan was amended to reduce the years required for vesting to 6 years.
This amendment was applicable to active full time police officers and firefighters on the
effective date. The 2003 amendment to the Plan was effective December 11, 2003, well
after you had terminated your employment with the Village. There was no provision to
make the vesting retroactive or to include former employees. You were not an active
employee in December of 2003 and you were not included in the changes by some other
means, therefore, you are not eligible for the reduction investing which occurred after you
left the employ of the Village.
The benefit to which you are entitled under the plan provisions is a refund of your
contributions without interest. You may take a refund now or leave your contributions in
the Plan through January 3, 2006, pending the possibility of being re-hired in a full time
position with the fire or police department. If you are not re-hired by that date, your
contributions shall be returned to you.
If you have any questions on this matter, please contact me.
•
Sincerely yours,
Bonni S. Jen en
Copy to: Chariman and Secretary
Gwen Carlisle
~'`"`-'
H:1Tequesta P51U111Par+iclpantslNathanson.wpd
Pension Contribution Report
Village of Tequesta Date: 03/20/2006
Time: 08:32:27
• Retirement Code: PENS Interest Rate: 0.0000
Employee Name - Employee ID Soc Sec Number
Pension
Gross FYTD
Pension Bal
Beg of FY
Interest
Beg of FY
Cun'.Year
Contrib.
Total
Contrib.
NATHANSON, ALEX S 1955 $0.00 $0.00 $0.00 $0.00 $0.00
Total Employees: 1 $0.00 $0.00 $0.00 $0.00 $0.00
Retirement Code: PENS1 Interest Rate: 0.0000
Employee Name Employee ID Soc Sec Number Pension
Gross FYTD Pension Bal
Beg of FY Interest
Beg of FY Curr.Year
Contrib. Total
Contrib.
NATHANSON, ALEX S 1955 $0.00 $17,948.17 $0.00 $0.00 $17,948.17
Total Employees: 1 $0.00 $17,948.17 $0.00 $0.00 $17,948.17
Total Retirement Codes: 2 $0.00 $17,948.17 $0.00 $0.00 $17,948.17
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