HomeMy WebLinkAboutMinutes_Pension General_04/26/2006SYNPOSIS OF GENERAL EMPLOYEES' PENSION BOARD QUARTERLY MEETING
MINUTES OF 4.24.06
• 1. Approved minutes of 2.16.06 quarterly meeting.
2. Requested the following items from Bogdahn Consulting LLC:
Add an executive summary to include a snapshot of the numbers
Clarify the amount that was needed to be kept in cash
Report the rate of return that 10% in cash was generating
(There was a comment that the report was too voluminous)
Ask Dana to explain their cash position, why they were holding cash and for what
purpose.
3. Accepted the Actuarial Report dated September 30, 2005.
4. Chair Garlo requested information at the next meeting regarding whether the employee
benefit statement was provided annually or every two years with the actuarial report.
5. Chair Garlo indicated he would take a resolution to Village Council to advise that the
Village contribution would be reduced.
6. Approved payments to:
• Business Services Connection - $ 418.86
• Hanson, Perry & Jensen, P.A. $ 821.64
• Bogdahn Consulting, LLC $ 500.00
• Dana Investment Advisors $ 1,120.54
• Gabriel, Roeder, Smith & Company $ 500.00
• • Salem Trust Company fee advice $ 339.99
7. Approved new applicant Joe Petrick -date of hire 3/27/06
8. Approved budget report.
9. There were no questions regarding the account statements.
10. Accepted investment manager's report for quarter ended 3/31/06.
11. Voted to keep board's meeting time and dates as established at the last meeting, on the 4~'
Monday of each month-therefore the upcoming dates would be July 24, October 23, and
January 22 at 8 a.m.
12. Consensus of board was to receive the information items electronically from the Pension
Coordinator instead of in the meeting packets.
13. Boardmember Koch requested the draft minutes after transcription; the other members
indicated they preferred to receive the draft minutes in their meeting packets.
14. Voted to have the Finance Department contact the actuary for an estimate of the cost of a
study to find out how much it would cost to pay interest on non-vested withdrawals, and
to have the Finance Department report the actuary's response at the next meeting.
• END OF SYNOPSIS
TEQUESTA GENERAL EMPLOYEES' PENSION
• TRUST FUND
REGULAR QUARTERLY BOARD OF TRUSTEES MEETING
APRIL 24, 2006
I. CALL TO ORDER AND ROLL CALL
The Tequesta General Employees' Pension Trust Fund Board of Trustees held a regular
quarterly meeting in the Emergency Operations Center (EOC) of the Tequesta Public
Safety Facility, 357 Tequesta Drive, Tequesta, Florida, on Apri124, 2006. The meeting
was called to order at 8:00 a.m. A roll call was taken by Betty Laur, Recording Secretary.
Board members in attendance at the meeting were: Chair Bob Gazlo, Secretary Archie C.
Mangum, Jr., Boazd member Tom Paterno, Boazd member Anne Koch, and Boazd
member Catherine Hazding. Also in attendance were Attorney Bonni Jensen, Pension
Coordinator Gwen Carlisle, Accounting Manager Patrice Monaco, and Accounting Clerk
Monica Rahim. Monitoring Consultant Joe Bogdahn was unable to be present but was
available by conference call.
II. APPROVAL OF AGENDA
MOTION:
Board member Paterno made a motion to approve the agenda as submitted. Board
• member Harding seconded the motion, which carried by unanimous vote.
III. APPROVAL OF MINUTES
1. TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND BOARD OF
TRUSTEES QUARTERLY MEETING MINUTES -February 16, 2006
MOTION:
Secretary Mangum made a motion to approve the minutes of the February 16, 2006
regular quarterly meeting as submitted. Boardmember Harding seconded the
motion, which carried by unanimous vote.
IV. PRESENTATIONS
2. PRESENTATION BY MONITOR
Pension Coordinator Carlisle reported that the monitor, Joe Bogdahn, Bogdahn
Consulting, LLC, could not attend the meeting but was available by phone. Boazdmember
Paterno expressed his opinion that Mr. Bogdahn should be able to attend four times a
year. Boardmember Koch reported she had expected a learning experience through Mr.
Bogdahn's explanations. Secretary Mangum stated the report was too voluminous and
• asked for an executive summary at the beginning-an analysis of the report. Pension
Coordinator Cazlisle noted the Public Safety Board had asked for the same thing-an
BOARD OF TRUSTEES
• TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
April 24, 2006
PAGE 2
analysis with highlights of what was in the report. Boazdmember Paterno commented he
read the whole thing, and found it interesting that the fund was doing better than 8% at
this point, and if that continued the Village would have to contribute less next year than in
the past, which was explained on page 11 of Mr. Bogdahn's report. 8% was the goal and
anything over that would mean the Village would have to contribute less; and what held
this fund back was the money invested in bonds. Boazdmember Koch questioned why it
was down so faz in the spring of 2003, to which Attorney Jensen responded when this
fund was split off from Fire and Police, the General Employees' fund money was placed
in a money mazket account. Boardmember Paterno commented that was right, but
expressed his opinion it should not have been that low, so he did not understand what
happened.
Attorney Jensen advised that page 2 was the executive summary of the report, showing the
entire portfolio, and she reviewed that page. Attorney Jensen noted the near term results
were good, while long term fell behind what they were expecting.
• Board member Paterno commented that 11 % in cash seemed like a lot. Boazdmember
Paterno suggested keeping that percentage below 5% to get more of that cash invested.
Secretary Mangum asked how much cash was needed each quarter for expenses.
Accounting Manager Monaco advised a minimum could be kept in the checking account
and enough to pay bills transferred-this time the total to be transferred for bills was
$7,300, but that was a little high because an actuarial report was included. Discussion
ensued. Attorney Jensen advised that at the end of the report book it showed $70,000+ in
cash, and why it was that much was a question for Dana-they might be waiting to buy
something. Secretary Mangum noted he did not see much buying and selling, and they
should not sell any bonds that would result in a loss. Secretary Mangum asked that the
purpose of holding 11 % in cash be questioned. Chair Garlo commented he thought it was
Dana's policy to hold 10% in cash, and asked for clarification on that for the next
meeting.
Boazdmember Paterno commented Dana was doing well and getting good returns.
Boazdmember Paterno referred to page 17 of the report, the last line under Mazch 2006
the second column after difference, where it showed -22, and asked if that were a zero if
that would mean the Village would not have to contribute anything. Attorney Jensen
explained that would depend on other things also, which would be shown in the actuarial
report. It was discussed that after that number became a positive number then the amount
• the Village would have to pay would be reduced.
Boazdmember Koch requested that Pension Coordinator Carlisle report the boazd's
BOARD OF TRUSTEES
• TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
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April 24, 2006
PAGE 3
requests to Mr. Bogdahn. Ms. Cazlisle explained that the minutes would reflect what he
needed to do, and that she would also contact him. It was summarized that the boadd
wanted an executive summary to include a snapshot of the numbers; the number that was
needed to be kept in cash, and what rate of return that 10% in cash was generating.
Attorney Jensen advised that Dana would need to explain their cash position and the board
needed to understand why they were holding cash and for what purpose. Ms. Carlisle
noted that Dana would be attending the next quarterly meeting, and would be given a
heads up by providing them with the minutes.
Attorney Jensen continued to review the report. Boazdmember Paterno noted that Dana
had improved the fund's position. Attorney Jensen noted that page 6 showed the
executive summary of fixed income and page 7 was the universe comparisons. In
response to a question of what was included in the universe, Attorney Jensen advised that
would be a question for Mr. Bogdahn of exactly what he included, but he used the Mobius
universe of investment managers across the country. Boazdmember Paterno commented
this fund was probably 84~' because of having such a small portfolio. Attorney Jensen
• reviewed pages 8 and 9, which reflected equities. Boazdmember Paterno commented page
21 was an important page to look at because it showed risk/rewazd-our risk was less than
the S&P but our fund was doing very well and was in a very good risk position.
V. UNFINISHED BUSINESS
3. ACCEPT THE ACTUARIAL REPORT DATED SEPTEMBER 30,
Chair Gazlo announced this was the formalized report of the information reviewed at the
last meeting. Pension Coordinator Cazlisle advised that Steve Pahnquist was available by
phone, and he had reviewed the information at the last meeting. Chair Gazlo commented
that the employees had received an employee benefit statement and asked if that was only
being done every other year when the actuarial report was done, because he thought the
board had an obligation to provide that information annually to the employees. No one at
the meeting could answer the question of whether the employee benefit statement was
provided annually, so Chair Gazlo requested that be looked at between meetings and
reported at the next quarterly meeting, and stated it was important for the employees to get
the statements once a year.
Boardmember Koch asked why not all employees were shown as being in the plan, to
which the response was the others were in FRS. It was clarified that no one had retired
• yet, so no retirement payments were being made. Boazdmember Koch asked about an
employee transferring to another department that had a different plan-such as David
Cooper who had been in the General Employees fund and was now in the Police Academy
BOARD OF TRUSTEES
• TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
April 24, 2006
PAGE 4
and would be coming back as a police officer. Chair Garlo explained that Mr. Cooper's
pension plan would probably be changed when he graduated from the academy.
Boardmember Paterno commented the fund had gained $106,000 because of people
terminating before their 6-year vesting period was fulfilled; that turnover was good for the
pension plan and reduced the Village's contribution. Discussion ensued regarding the
Village's contribution, which was projected for two years by the actuary. The number
from 2005 to 2006 was 8.06%, and anything over that would roll into the next year as an
asset, shown on the Village's financial statements. Attorney Jensen noted that was like a
contribution reserve.
Chair Garlo commented the fund was doing well because of investment actions by the
board. Pension Coordinator Carlisle asked since a resolution had come before the Village
Council when increased funds were requested, should there be a resolution to show the
amount now, or if not, certainly there should be an FYI to the Village Council so they
would know Village expenses had been reduced because of the board's good work. Chair
Garlo indicated that would be placed on the Village Council's agenda. 8.06% would
• remain through the next fiscal year, and would be adjusted with the next actuarial report.
Attorney Jensen advised this fund was in a good position-that some funds did smoothing
averaged over a 4-5 year period, so they were still recognizing market losses from 2001-
2002. Secretary Mangum commented that most everyone did well the last 12-13 months.
Boardmember Paterno asked for clarification of item G on page 4, which showed a big
reduction. Attorney Jensen responded that was the cost to provide the benefits for each
employee every year, and explained how the actuary calculated those amounts.
Boardmember Paterno commented the termination numbers were interesting.
MOTION:
Boardmember Paterno made a motion to accept the actuarial report dated 9/30/2005.
Secretary Mangum seconded the motion, which carried by unanimous 5-0 vote.
Chair Garlo stated he would take a resolution to Village Council. Pension Coordinator
Carlisle noted that the Gabriel Roeder Smith & Company representative would be coming
to the Village Council meeting to be there for the audit, so he might also talk about the
actuarial report.
VI. CONSENT AGENDA
• MOTION:
Boardmember Koch made a motion to approve the Consent Agenda as submitted.
Secretary Mangum seconded the motion, which carried by unanimous 5-0 vote.
BOARD OF TRUSTEES
• TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
Apri124, 2006
PAGE 5
Therefore, the following items were approved on the Consent Agenda:
4. PAYMENTS TO BE REVIEWED AND APPROVED
• Business Services Connection -
2/16/06 meeting and minutes $ 418.86
• Hanson, Perry & Jensen, P.A. $ 821.64
• Bogdahn Consulting, LLC $ 500.00
• Dana Investment Advisors $ 1,120.54
•
• Gabriel, Roeder, Smith & Company
10/1/OS Actuarial Valuation Report &
Employee Benefit Statements $4,500.00
• Salem Trust Company fee advice for period
1/1/06 to 3/31/06 $ 339.99
5. Approval of new applicants for participation in Pension Plan
Joe Petrick Date of hire 3/27/06
6. Approval of Beneficiary Changes
None
7. Request for withdrawal of contributions (employees terminating
employment with Village of Tequesta)
None
•
8. Ratification of withdrawals made since the last meeting on 2 signature
basis:
None
9. Budget Report
BOARD OF TRUSTEES
• TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
April 24, 2006
PAGE 6
VIII. FINANCIAL REPORTS
10. Account Statements (January-March 2006)
Pension Coordinator Gwen Carlisle commented the statements from Salem Trust
were very thorough and the Finance Department was very happy. Boardmember
Paterno asked how Rockwood was doing with the Public Safety Officers' fund, to
which Accounting Manager Monaco responded this fund had about 1 /3 the assets the
Public Safety Officers' fund had but had made more money in dollars. Ms. Monaco
reported the process of transferring to Independent Community Bank was working
just fine.
IX. NEW BUSINESS
11. Accept the Investment Manager Report for Quarter ended 3/31/06
• Pension Coordinator Gwen Carlisle noted the Investment Manager representative
only attended the board meetings every six months, and could answer any questions
at the next meeting. Chair Garlo commented the only question at this point was the
question about cash.
MOTION:
Boardmember Koch made a motion to accept the Investment Manager Report for
the Quarter ended 3/31/06. Secretary Mangum seconded the motion, which carried
by unanimous 5-0 vote.
12. Discussion of Quarterly Meeting Dates
Chair Garlo asked that this issue be resolved today so that it did not come up at every
meeting, and noted the only ones really affected on the board were Mr. Paterno and
Mr. Mangum, since the others were employees so were here anyway. Pension
Coordinator Carlisle commented that both Public Safety Officers' Pension Board and
this board had moved their meetings to April, but in talking to the consultants it was
found they were having a problem getting the numbers for their reports in time to
prepare their reports for these meeting dates, and there had been a suggestion of
moving back to May. Mr. Bogdahn would like to have meetings on the same day and
was saying the original agreement was for both meetings to be on the same day, and
if not, he might need to look at a cost. Chair Garlo recalled there had been discussion
that there was to be one trip for both meetings. Ms. Carlisle reported that Mr.
BOARD OF TRUSTEES
• TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
Apri124, 2006
PAGE 7
Bogdahn suggested he is coming anyway for a Palm Beach Gazdens meeting, so if
one of our boards met the same day as Palm Beach Gazdens then costs would stay the
same. Boazdmember Paterno commented this boazd had the 8 a.m. time first and he
liked that time and did not want to come in the middle of the day. Discussion
ensued. Boazdmember Paterno indicated he preferred this boazd to keep the same
dates and let the Public Safety Officers' board meet the same day as Palm Beach
Gardens-then both boazds could stay at 8 a.m. Boazdmember Paterno noted that
Mr. Bogdahn would like all three meetings on the same day, but then that affected
this board because they would have to come at 10:30 on alternate quarters. The
boazd discussed changing from the last Monday in July to the first Monday in August
to give the consultants more time to prepaze. It was noted that Dana had expressed
no complaints and their booklet had been received first. Secretary Mangum
commented he had no problem coming at 10:30 a.m., but the first boazd to meet
would always be in a bind to finish by a deadline. During ensuing discussion,
Secretary Mangum expressed his opinion the boazd should stick to a date. Chair
Garlo suggested keeping the date that had been set at the last quarterly meeting
• because the Public Safety Board was having their August meeting the same day as the
Palm Beach Gardens meeting. The boazd discussed changing to the last Monday of
the month instead of the 4th Monday, since there were 5 Mondays in upcoming
months, but consensus was to stay with the 4~' Monday. Boardmember Paterno
commented this board did not have to change the time and there was no issue of fees
going up for another three months by keeping the dates as established.
MOTION:
Secretary Mangum made a motion to keep the board's meeting time and dates
as established, on the 4`n Monday of the month each quarter-therefore the
upcoming dates would be July 24, October 23, and January 22 at 8 a.m.
Boardmember Koch seconded the motion, which carried by unanimous 5-0 vote.
Attorney Jensen confirmed those dates worked for her.
XII. ANY OTHER MATTERS
13. Information Item - GRS News Scan and Research Memos for January & March
2006
14. Information Item -from Dana Investment Advisors
• Consensus of the boazd was they preferred to receive the information items
forwarded electronically from staff instead of having them in printed form in their
BOARD OF TRUSTEES
• TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
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April 24, 2006
PAGE 8
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agenda packets.
Boazdmember Koch requested a copy of the draft minutes after they were transcribed; the
other members of the board indicated they preferred to receive the draft minutes in their
agenda packets.
Boazdmember Harding raised the issue that it was mandatory for employees to be in the
pension plan and have 5% taken from their pay as contributions, but they did not receive any
interest on their contributions into the fund. Boazdmember Harding expressed her opinion
that employees should get some interest on that money when they were leaving. Chair Garlo
asked Attorney Jensen her experience in this matter. Attorney Jensen advised about 2/3 to
3/4 of the funds she dealt with paid no interest on refunds of contributions, and some paid a
set amount of interest on a refund. Boazdmember Hazding requested this be looked into.
Secretary Mangum agreed this issue should be addressed, and commented he thought if
someone had worked five years they should be given something. Boazdmember Koch asked
if she became a policeman if she would get her contributions back, to which Pension
• Coordinator Cazlisle responded Joe Petrick had been a police officer and received his payout
when he left, and now as Code Enforcement Officer was in the General Employees Pension.
Attorney Jensen responded some cities had city vesting-so as long as an employee was
working for a municipality for the required number of years they were vested-that was a
new item that was coming up in some plans. Boazdmember Paterno commented it was not
that common. An example was given of an employee who worked 3 years as a general
employee and then became a policeman for 20 yeazs-the general pension fund would pay
them for 3 years and then the police fund would pay them for 20 yeazs. Boazdmember Koch
asked what a reasonable interest amount would be. Attorney Jensen commented the board
could ask the actuary, and it could be tied to a money mazket rate or something else, such as
CPI. Boazdmember Paterno questioned what happened if there was a set rate and the market
fell below that, concluding it probably would be to their advantage because the mazket would
be at a loss. Boazdmember Harding noted average interest over a period could be pro rated.
Secretary Mangum discussed how interest could be calculated, using as an example another
pension fund with which he was involved, and advised that the actuary could tell you exactly
the amount of interest and it would not be difficult for the actuary to do-each employee
would have a percentage of interest. Boazdmember Harding reported at her last job she got
10% and was fully vested the first day. Attorney Jensen advised that Boazdmember Harding
had been in a defined contribution plan, which was very different-this plan was a defined
benefit plan which was geared towazd the benefit one would receive at retirement. Attorney
Jensen explained that this plan was guaranteed and participants would never outlive those
• dollazs, and commented that Boazdmember Hazding was talking about a type of fund where
the participants were responsible to make decisions and they could outlive the dollars.
Boazdmember Paterno explained if Boazdmember Hazding retired this yeaz the V illage would
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
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PAGE 9
pay for 40 years if she lived 40 years. With the type of plan she had previously, she would
have to make her payout last 40 years. That was the difference in a nutshell. Chair Garlo
commented the board was looking at the 24 participants in the plan those employees were
looking at this plan for the rest of their lives. There had previously been a situation where
payouts had to wait to be approved by the board at their next quarterly meeting so it could
have been 90 days before the employee received payout, with no interest, but this board had
undid that policy. Boardmember Harding commented she would like to see some kind of
interest, and suggested asking Steve Palmquist how much it would cost to do a cost study.
Attorney Jensen advised there would be a cost to pay interest on refunds of contributions and
the fund's cost savings as a result of turnover would be less. Boardmember Paterno
commented that $106,000 for the past year could become zero. Boardmember Paterno stated
he understood Boardmember Harding's position but his job here was to add benefits or make
sure there was money in the program at the end-and asked if it was the Village Council's
decision to add benefits. Attorney Jensen advised the board's job was to act in the best
interests of the participants and beneficiaries to ensure the integrity of this fund. Improving
benefits was something the board could recommend as an advisory board but ultimate
authority to make that decision was by the Village Council and required an ordinance.
Pension Coordinator Carlisle commented there would be a cost to the Village if they had to
do another actuarial report. Secretary Mangum commented if there was unfairness it needed
to be addressed. It was confirmed that the amount of payouts without interest during the past
year had been $106,000, but the time over which that had accumulated was unknown.
Boardmember Koch asked if there were more participants how would that change the
integrity of the pension fund, to which the response was it just made it bigger-there would
be more money involved. Boardmember Paterno commented the cost to the Village would
be less than 1%. Page 15 was referred to, which showed a turnover rate of 25%.
Boardmember Harding suggested paying interest only after one year employment. Secretary
Mangum indicated he would like to know how much money would be involved. If
something happened and an employee had to leave after four years he only got his money
back, which Secretary Mangum considered unfair, and suggested paying cumulative 2% over
4 years -if the employee put in $7,500 it would cost the Village $700 in interest.
Secretary Mangum expressed his opinion the interest could be calculated easily from the first
day an employee was in the plan to the last day, and if it cost the town a little that was
secondary to this board's concerns, and that was why the residents paid taxes. Secretary
Mangum commented the board should not expect arisk--there was no risk. Chair Garlo
• commented it was not unusual for the government to have plans that were all about the
retirement, police and fire employees expected to work there 20 years, and there were really
two different philosophies. Boardmember Paterno commented there were tradeoffs on both
BOARD OF TRUSTEES
• TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
Apri124, 2006
PAGE 10
sides-an employee was guaranteed retirement for the rest of their life in return for only
getting their contribution back if they left. Secretary Mangum was concerned about
employees who had no choice but to leave early. Attorney Jensen advised most plans vested
at 10 years but this one was only 6 years.
Accounting Manager Monaco spoke as an employee in the plan and suggested offering an
option not to participate, which was then discussed, with the conclusion that this fund would
not remain viable. Chair Garlo indicated it would cost money to have Mr. Palmquist to this
research; Attorney Jensen advised the board would have to provide parameters. During
ensuing discussion it was noted participation in the plan was mandatory and new employees
were now told they would earn no interest on their contributions if they left before six years.
Boardmember Harding commented those were issues the employee felt they could worry
about later. Chair Garlo commented it was not unusual not to get interest and he had not
heard anyone complain. Secretary Mangum stated, do not pursue nocontributions-it had to
be mandatory, and should be looked at like insurance, but he had been amazed to learn
someone who left got nothing in interest if they worked 4-1 /2 years. Boardmember Paterno
• commented this plan would grow as older employees retired and new people came into the
plan.
The proposal to have Mr. Palmquist do a cost study and the amount of interest to pay was
discussed. Attorney Jensen recommended asking the cost if 1% interest were paid, and if
that could be doubled to get the amount for 2%, etc. Using the CPI rate, which had been
around 3% lately, was discussed. Boardmember Harding suggested Secretary Mangum come
up with something as a guide rather than taking it outside; however, Secretary Mangum
indicated he would not want to come up with something for the board-he would prefer it be
done in a more official capacity.
MOTION:
Boardmember Harding made a motion that when an employee left the pension plan
prior to being vested and after a minimum of 12 months employment that they receive
3% on their money when they leave. Secretary Mangum seconded the motion for
discussion purposes. Boardmember Koch commented she did not know how much a
study would cost things seemed to cost a lot and the Council would have to give final
approval. Attorney Jensen advised that there must be a cost study for the Village to
submit to the State between first and second reading, and most municipal Councils
would like to know the cost in the beginning, so it was much better to have a cost study
going in. Chair Garlo agreed. Boardmember Paterno commented you would have to
• have a cost study either way before it could go to the nett step-Council approval.
Chair Garlo noted any change to the existing plan required Village Council approval.
Boardmember Paterno commented it might be better to do a cost study before coming
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
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PAGE 11
up with a figure. Secretary Mangum commented he had seconded the motion, but
believed that would be a more appropriate route to know what they were talking about,
and he felt a study should not be that expensive-we could ask our actuary what it
would cost us and tell him the situation and he might come up with asuggestion-he
would ask the actuary for ideas. Chair Garlo commented the actuary probably had
already done a lot of the work, but he was probably going to do projections on turnover
anticipated and extrapolation, and they all knew before it went to Village Council they
were going to want to see a study. Boardmember Paterno commented it needed to be in
a form for the Council that was ready to move on. Boardmember Harding withdrew
her motion.
Discussion ensued, following which Secretary Mangum made the following motion:
MOTION:
Secretary Mangum made a motion to have the Finance Department contact the actuary
for an estimate of the cost of a study to find out how much it would cost to pay interest
i on non-vested withdrawals. Boardmember Harding seconded the motion, which
carried by unanimous 5-0.
The Finance Department was asked to report the actuary's response at the next quarterly
meeting.
XIII. COMMUNICATIONS FROM CITIZENS
No citizens were present.
XIV. ADJOURNMENT
There being no further business, upon motion by Boardmember Harding, seconded by
Secretary Mangum, the meeting was adjourned at 9:59 a.m.
Respectfully submitted,
Betty Laur
Recording Secretary
•