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HomeMy WebLinkAboutDocumentation_Regular_Tab 01 _01/11/2018 ' Summary of Actions for Quarter ending 09/30/17 Presented December 14, 2017 . � , . . . Li �• . ,�. . . �. � .. . ,_ �, �,-,."� . . . . . . '� 1 �;� 4;,�,t � ., '��ti�;�}ytit��.y��..�Yty; � ��4 y t,"4�'�4���5��� , `� ,� �ti°'�� , t, � � �+� ��y'•`t l 4 �'�S d�!. , .. .��...�4. L i . t�� Summ f ' a o Actions The regular quarterly Board meetings were held on November 2 , 2017 . �r-� The next meeting is scheduled for February 5 , 2018 . .�� ,-�: 5 �5 , 4 Y�4* ,�,^ `�F� 2 , { , . . . .t. a' � Y'.�" s� r� o ance .F "7�'= *d:z ,._r ,�.. .. 'f� �'" ,f:t+,(�.�� -t��..y. �• . � .)�'1-b.y�.. ��' �. ' . •M1 �� Jl�.. � . . '�,i�.'�..� .. ... .. .. .-.� �.... .. ... .., ... . . , .. . �.�, r : ��,� �. +{:w ,..,�`. � . .. J.I��,��'Iw V-��'� ,� a�.A't�.. �'. . •.•.� �� J�. . . � c �� t..'x+` '4!.. . . . .S� '�� ' s 1�h��'^9•:.p' ..k�N�� . . � � . '� �4 L a r fi �.�r�,P � r�.? �.+t r`' a � � '.-r. y�~ ��5�� R�r, � . ° ��'ta,'x ,�x,r$x rx , � Y µ r�,�v+,, t' � . ..N,� ��,'.t>•� ;�� '•��'„���'� �t#�?�,;;F, �'!�' ;.t �,�y�s"k.�; r�"���' Y � a ,. . . . � . - ..... � '� '� '�= �,.. ..,.� , ...�. .� , .�� ��..,.. � . . . - . r,.�...i . . . . . . . . 3 �. And o Re or t p Tyler Grumbles reviewed the 09/30/17 report. At the end of the quarter, the Plan's market value was $4,823,982 . At the end of the quarter, the asset allocation was: � Domestic Equity 51 .6% � International Equity 15.8% � Domestic Fixed Income 19.2% � Global Fixed I ncome 5.0% � Real Estate 7.8% �� Cash Equivalent 0.6%. � . .. ef ,� � 4 Tequesta General Employees' Retirement Plan Asset Allocation by Asset Class As of September 30 2017 June 30,2017:54,665,798 September 30,2017:54,823,982 C2sh Ec�uiValeiits Cash Equivalenis �y� .� � GlobalFixetllncon�e K} `��^-� ., .. .. .-.'.1�I'.i�.,�'1ti.. Dal Fixed Income S s � Domest�c E9udy Domestb FUmtl Income _ •.... ,� � . _. . .. . �. Domeslic Fimd I�ome Domast�c EQutly .. _ _ . � � .cF,r...,�_ � *��� Inlamallonel EquMy Allocation Allocation Market Value Allocation Market Value Allocation ■ Domestic Equity 2,331,459 50 0 ■ Domestic Equity 2,487,177 51 6 International Equity 725,060 15.5 International Eqwty 763,497 15 8 Domestic Fixed Income 883,599 18.9 . Domestic Fixed Income 926,868 19.2 ����d Income 230,698 4.9 Global Fixed Income 240,275 5A ;,7`Ota � vate 373,104 8-0 ■ Total Real Estate 374,871 7 8 �- �Sh Equfvale 121 877 2 6 + Cash Equivalents 31,294 0.6 ��.. . *�t, ,+,�� 5 ' `�� Mana erA All ' sset ocat� o n Charts on next pages address: � Asset allocation of managers � Asset allocation to asset classes compared to public pension plans across the United States � Asset allocation of the Pension Plan over time ��.� z� . ,�.. t� _ � , . � _�` , 6 _:::�� Tequesta General Employees' Retirement Plan Asset Allocation vs Other Public Pension Plans As of Seotember 30 2017 Plan Sponsor TF Asset Allocation vs.All Public Plans-Total Fund 76.0 68.0 60.0 52.0 � 44.0 � 36.0 0 .� � 0 a 2e o 20.0 � • i2o • a.o • • � -4.0 -12.0 US Equity Intl.Equity US Fixed Income Intl.Fixed Income Alternative Inv. Real Estate Cash Tequesta General Employees 51.56 (24) 15.83 (30) 1921 (87) 4.98 (30) 0.00 7J7 (47) 0.65 (78) 5th Percentile 59.32 24.65 44 58 6.91 20.51 12.65 6.18 1 st Quartile 51.41 16.11 34.74 5.11 13.79 9.76 2.15 Median 46.22 14.64 30.09 4.70 9.00 7.10 1.33 3rd Quartile 42.43 12.29 22.70 4.29 3.94 4.86 0.74 95th Percentile 32.07 7.72 14.92 3.48 0.93 3.21 0.03 Population 159 149 161 72 22 gg �q7 Parentheses contain percentile rankings. 7 Tequesta General Employees' Retirement Plan Asset Allocation by Manager As of September 30,2017 June 30,2017:54,665,798 September 30,2017:54,823,982 R R8D otal Re�urn RB(F7TRX) etuiii R6(FTTRX) h. Dena EQu�ty . .. . ...„ .,. . Dana Equiry '4 � _ � . . - ' Dena Fimd Dbne Fimtl �:::..,._..... ..... . . VanpuerA Totel Slock Market Indez(VITSX) y, . , VanguerG Total Slock Marketlndex(VITS%) �s EuroPaciflc(RERGX) EumPeoHic(RERGX) a Allocation Allocation Market Value Allocation Market Value Allocation ■ Dana Equity 1,192,085 25.5 ■ Dana Equity 1,264,504 262 ■ Vanguard Total Stock Market Index(VITSX) 1,139,374 24.4 ■ Vanguard Total Stock Market Index(VITSX) 1,222,673 25.3 EuroPacific(RERGX) 725,060 15.5 EuroPacific(RERGX) 763,497 15.8 Dana Fixed 883,599 18.9 . Dana Fixed 926,868 192 Templeton Global Total Return R6(FTTRX) 230,698 4.9 Templeton Global Total Return R6(FTTRX) 240,275 5.0 ta?e 373,104 8.0 ■ ASB Real Estate 374,871 7.8 . �Yf$iD 121,877 2.6 - R&D 31,294 0.6 + y: . , q`, Y!� 1� �-:� 8 Tequesta General Employees' Retirement Plan Asset Allocation History by Portfolio As of September 30 2017 Sep-2017 Ju�-2017 Mar-2017 Dec-2016 Sep-2016 (b) % (E) % (SI % lb) °/ (Sl % Total Equity 3,250,874 87.38 3,056,819 65.81 2,927,830 85.84 2,818,778 62.84 2,588,428 64.01 Domestic Equity 2,487,177 51.56 2,331,459 49.97 2,254,341 50.69 2,026,911 48.67 1,953,032 48.67 Dana Large Cap Core 1,264,504 26.21 1,192,085 25.55 1,148,480 25.83 1,529,047 3672 1,953,032 48.67 Vanguard Total Stock Market Index(VITSX) 1,222,673 25.35 1,139,374 24.42 1,105,861 24.87 497,864 11.95 - 0.00 International Equity 763,497 15.83 725,060 15.54 673,289 15.14 589,865 14.16 615,394 15.34 EuroPacific Growth Fund R6(RERGX) 763,497 15.83 725,060 15.54 673,289 15.14 589,865 14.16 615,394 15.34 Total Fized Income 1,167,143 24.19 1,114,287 23.88 1,107,1b8 24.80 1,032,981 24.80 1,034,287 28.78 Domestic Fixed Income 926,868 19.21 883,599 18.94 874,161 19.66 818,963 19.67 836,804 20.86 Dana Intermediate Fixed Income 926,868 19.21 883,599 18.94 874,161 19.66 818,963 19.67 836,804 20.86 Global Fixed Income 240,275 4.98 230,698 4.94 232,998 5.24 213,997 5.14 197,483 4.92 Templeton Global Total Return R6(FTTRX) 240,275 4.98 230,698 4.94 232,998 524 213,997 5.14 197,483 4.92 Total Real Eatate 374,871 7.77 373,104 8.00 371,818 8.36 388,101 8.84 388,380 9.13 ASB Real Estate 374,871 7 77 373,104 8.00 371,819 8.36 368,101 8.84 366,380 9 13 Canh Accounta R8D 31,294 0.65 121,877 2.61 40,305 0.91 146,648 3.52 43,312 1.08 Total Fund 4,823,982 100.00 4,885,798 100.00 4,446,913 100.00 4,164,488 100.00 4,012,408 100.00 ` } ,., �,�. . ti� i tii�' � � 9 �. �`�'�,�i��._ 09 30/ 17 r r u a te Retu rn s Total Fund (Gross) 4 . 00% vs bench at 3 . 67% . Dom . Equity 5 .26% vs bench at 4 .48% � Intern' I Equity 6 . 86% vs bench at 6 .25% Dom . Fixed Inc. 0 . 75% vs bench at 0 . 72% Global Fixed Inc. 1 .46% vs bench at 2 . 27% Real Estate 0 . 79% vs bench at 1 . 88% � . ��:,. 5 4�•� 3_'.'�..,'��.. . . '��' '�ti� .'�•.'�` � 10 1 �� '�ti ti�'. . L 1 . .. .. . . ,x�ti�1_1i�4� Tequesta General Employees' Retirement Plan Trailing Returns As of September 30,2017 QTR FYTD 1 YR 3 YR 4 YR 5 YR Inception Inception Date Total Fund 4.00 (11) 14.18 (10) 14.18 (10) 6.80 (58) 7.91 (38) 8.73 (44) 8.23 (34) 11/01/2000 I otal Fund PoNcy ;ti��� i�4i t3 13 13 13 i27� %5� �18�, ,�5C� � _ i61? All F'ul;iic f'I�ins l��al F�in�1 Mcaian !41 12��� 12 21 0 ,�8 �6 Total Fund(Net) 3.92 13.70 13.70 6.16 7.44 8.24 5.91 11I01I2000 I�ital Fund I'olicy 3 6��' 13 13 13 13 7 50 8 50 9 03 5 70 Total Equlty 5.84 20.79 20.79 8.89 11.00 12.97 8.05 02/01/2004 I�lt,il k ��uily I',��hr�t -i`lr. I`�. , . .., ia`�., I 1 1S: ��. ... ,.. Domestic Equity 5.26 (33) 20.91 (26) 20.91 (26) 9.23 (73) 12.17 (63) 14.02 (55) 9.77 (12) 02I0112004 S&F'SUO Inil�-,, d 4h' ,.5g�� it�eS1 i',�0�� �ti ei-I j501 10 81 �.43i 1�'bH �46�, 14 :'_ �491 8_'t! it33� IM U S Lai��� � :ai���" ir�I ��u�ty `,iA�i:l �M�-�ii:n� 1�.� itt�;�� �Et r.0 10,i4 1.' , i4 i,� is�>> International Equity 6.86 (13) 20.63 (19) 20.63 (19) 7.73 (1) 6.99 (1) 9.16 (11) 8.99 (14) 07I01I2009 MSC I AC Woi1U ex USF1 _. i2il -��� I' �.'S, �. , , i25i `, �9 i34) 5?l; �?3; �4ti r45i t� 1r f23i IM Internahonal Large Cap Core Equity�MFj Median 5 61 18 yn �8 94 4 55 4 36 7 30 7 13 Total Fixed Income 0.89 2.90 2.90 2.81 2.89 2.35 4.37 01I01/2004 I - � , i u'� 0 82 0 82 2 h1 2 05 NiA Domestic Fixed Income 0.75 (45) 0.34 (79) 0.34 (79) 2.55 (39) 2.65 (39) 2.16 (31) 4.30 (26) 01I01/2004 I)on�e;t�,-I ixed Incoine f'�,li..:; �,� .�� �501 0�5 H��i ��:-, l8/) ;'26 ii01 _'3�' �;'� . ,., '0:� , ,'H �..8;;� IM U`, i�i[r.nie�liaitr,flui�iUoi���5{A�l_'.! �IV9c:�liuii „ _� U 65 U 6� -'41 _,>., 1 �E: 4 U,- Global Fixed Income 1.46 (60) 13.82 (1) 13.82 (1) 2.39 (29) N/A NIA 2.78 (31) 11/07/2013 Gi 'al I��xr i I �,'unir.Inilex �2� {16i ?82 (301 2 82 (301 4 74 i31 4 34 (7) 3 13 i13� 3 88 �10i IM Gn;i,;3i I i,a��in�:urnr.�MI)Median 1 59 1 10 1 10 I 62 219 1 38 1 90 Total Real Estate 0.79 (94) 3.60 (100) 3.80 (100) N/A NIA NIA 4.32 (100) 07/0112018 N(;RFII Fund Index-Open End Diverslfied Core(FW) � 88 (33j �i 8(�� 'HU 11 01 (A9) �1 35 (50j �1 57 i54i 8 04 �q9� U f, Upen Fnd Pri�d��,fli�al f>t.11r';5��•�'I ��M�.��i,3ii � �;:' ? I � 8 �� � ifi��'� 1 I 34 i! i,:� 8 U'�; ,�erpd99reetefthan one yearare an ....r,percenlages.Dana's Incep�ion date is 10-13-2005.Dana Core Equity contains inlernational prior to 7/1/2009. . . , ' ;,�:i 11 , ,� � ,, . e_�. . `�?n+.-__ 09 30 1 ? Fis I Y r R rn ca ea etu s Total Fund (Gross) 14 . 16% vs bench 13 . 13% . Dom . Equity 20 . 91 % vs bench at 18 . 61 % Intern' I Equity 20 . 63% vs bench at 20 . 15% Dom . Fixed Inc. 0 . 34% vs bench at 0 . 25% Global Fixed Inc. 13 . 82% vs bench at 2 . 82% Real Estate 3 .60% vs bench at 7 . 80% See Chart on previous page yL;. ', yt, 5 , �` 12 . _`���:� Additional Investment Performance Data The returns were in the top decile for the fiscal year and in the 34t" percentile since November of 2000 . The 14 . 16% fiscal year return was in excess of the assumed rate of return of 7 . 5% . This return was in the top 10% of public pension funds. See Charts on next pages for: � Trailing returns for each Manager � Long Term Performance .t,:. . .,4. ti�. •�� ` 13 "� . � _� Tequesta General Employees' Retirement Plan Trailing Returns As of September 30 2017 QTR FYTD 1 YR 3 YR 4 YR 5 YR Inception Inception Date Domestic Equity Strategles Dana Large Cap Core 5.96 (16) 24.09 (8) 24.09 (8) 10.18 (59) 12.91 (46) 14.61 (39) 9.15 (39) 11101I2005 S&I'SOiI InUex 4-1r ,, IE�t;1 �50� 18 ti I (50; �U tf I i43) I;'4it' i45i 1A?:' i4�i�� d ei� 168� IM U S Ltiiyr�;[ll�Coir,l yuily iSF1�Cf i IVI�tIiNn -!i�i' IEi 6U 123 ei0 10 54 I? i3 14 1 i H y8 Vanguard Total Stock Marketlndex�VITSX) 4.54 (39) N/A NIA NIA N/A N/A 16.15 (31) 12I0112016 Russeii 30U0 inU�x , ,, �"s��i 18�1 (33) 18 71 (33) 10 74 �12) 12 45 ��13) 14 23 ('�1� 1� 13 �32� IM U S Multi-Cap Core Eqwty(MF)Median 4 23 17 16 17 16 8 90 10 59 13.21 14 98 Internatlonal Equlty Strateglee EuroPacific Growth Fund R6(RERGX) 6.86 (13) 20.63 (19) 20.63 (19) 7.56 (1) NIA N/A 5.71 (1) 06/01I2014 MSCI AC VVoiiU�:h USf1 _.. ,_ . .�. ... ,_. _'u i�,. _. . 5 ly (34, _,_C; �_'3i :�.1�: ;4';i �3 5? (?1 i IM Intemational Large Cap Core Eqwry�MF)Median 5 61 18 94 18 94 4 55 4 36 7 30 2 61 Domeatic Fixed Income Strategies Dana Intermediate Fixed Income 0.75 (45) 0.34 (79) 0.34 (79) 2.41 (51) 2.55 (49) 2.08 (39) 4.31 (49) 11/0112005 I7 i c..itn:f ac:U In���in•c:I'nlicy U I. �.:-�Ui U;:'. iH�7� U J`: �8�1 '25 (701 ?:i,� :i�i7; � '. 'U1 i U I �t32i. IM U S Interrnediate Uuration(SA+Cf)Median 0 72 0 69 0 69 2A1 2 53 1 96 4_30 Global Fixed Income Strategiea Templeton Global Total Return R6(FTTRX) 1.46 (60) 13.82 (1) 13.82 (1) 2.39 (29) NIA NIA 2.78 (31) 11/01I2013 l�lobal I ixe�t Income Index 2 2 �16; '.'87 -,3U) . „_ ;3(i� 4=4 i3i �+"ia .�. '.S 13 �1_1i "i hH (10) IM Global Fixed Income(MFj Median 1 55 �� 10 1 10 1 62 2 15 1 38 1 90 Real Estate 3trateglee ASB Real Estate 0.79 (94) 3.60 (100) 3.60 (100) N/A N/A N/A 4.32 (100) 07I01I2016 NCI�,f If Fun�l In�1ez�)pr,n I nil Uivr:isihr.0(:uit tI�Wi I Yi8 Ci3� i 8li '�;�� ,�8C �b/i 11 Ol i49) 11 35 i50) I 1 Si� 1541 H 04 �49i IM U J Open Filt1 F'rivF3tt ReEil f s[et6 ISA+Cf;MeC11ai� 1 6: 8 1 7 8 1�%� 10 9 z 11 34 1 I 67 t;D3 t�' `,.. perkdapree�erthenoneyearerean -� ,����essetlaspercentages.Dana'sinceptiondateisl0-13-2005 DanaCoreEquitycontainslNerna�lonalpriorto7/1/2009. _ �,'4}�.'�� 14 Tequesta General Employees' Retirement Plan Long-Term Performance As of September 30,2017 Plan Growth $5,750,000.4 $4,�9�,66�.� 54.823,982.1 � $3,833,333.6 � w � m > y $2,875,000.2 52.nz.is2s � m � $1,916,666.8 $958,333.4 $0.0 9/00 6/01 3/02 12/02 9/03 6/04 3/05 12/05 9/06 6/07 3/OB 12/OB 9/09 6/10 3/11 12/11 9/12 6/13 3/14 12/14 9/15 6/16 9/17 Total Fund Net Cash Flow Trailing Returns QTR YTD 1 YR 2 YR 3 YR 5 YR 7 YR 10 YR 15 YR Iut� ! �,ntl � �C, � ��d 'r _ �0 tl4 „ 6 60 (59�� � _. �44�� J 0� �_ 1"I��� • :Si� t58. Total Fund Policy 3 67 (24) 11.68 (34) 13.13 (27) 1221 (6) 7 50 (18) 9.03 (30) 9.12 (22) 5 89 (43) 6.00 (99) Median 3.41 11.16 12.21 10.69 6.78 8.62 8.59 5.72 7.44 Fiscal Year Returns FYTD FY 2016 FY 2015 FY 2014 FY 2013 FY 2012 FY 2011 FY 2010 FY 2009 I��t�il I �,nu IS Ib �lui �., i9�,i i�os isa� � � ��:� ;�:�, �:�u�, � �tl rsy �J�� � ,1 ���n) �u o� ia4� � �ai:� Total Fund Policy 13.13 (27) 11.29 (6) -1.32 (73) 11.54 (21) 11.19 (75) 18.06 (55) 128 (19) 9.40 (62) 048 (72) Median 12.21 9.48 -0.44 10.43 12.37 1827 -0.06 9.78 1.66 i . V�,,�t�� , _p:AllQublbPlensTotalFund �� � t.�.��..��� , y, .:i`' 15 �'., • �':�: , � ._,:_� Add itional I nvestment Performance Data The real estate manager ASB was at the meeting . This manager hold a diversified portfolio of real properties across the United States . The portfolio has low leverage ( 14 . 6% ) See Charts on next pages for: � Fund Overview � Regional Diversification The entire presentation book is available at: f 0UC �i��U�und� I �quest��r�"1.11�.aenPr�l`'��ll)E-rn��l�y�es"i�17°io1(1Nensi�n"�o2UF�.ind �,`. . �4,` `:�,r'�.5 . �6 �4 � . . . �.�...� ASB Allegiance Fund Overview Established over three decades ago, the Allegiance Fund has grown into a well-diversified core platform, offering superior investment performance. The Fund is a member of the NCREIF-ODCE index. . . � Fund's Gross Assets $/,OZI �7�illion Inception Date June, 1y84 Net Assets $5,945 million Portfolio Size(sf) 10.4 million Leverage 14.6% No. of Investments/Properties 76/141 Cash and Equivalents 1.7% Operating Occupancy 90% . . . � . � .. �. . . � • . � Office 30% - 40% ALLEGIANCE FUND (%) NFI-ODCE VALUE-WEIGHT (%) Retail 20% - 35% Land Hotel Other 0.5% 3.0% Residential 15% - 25% Office 0.0% 36.8% Land Office Industrial 15% - 25% p.3% 36.7% Land 0% - 2% Retail Retail 27.9% 20.0% Industrial Industrial 15.6% 18.0% Residential Residential �''. 17.3% 23.8% .t. "�'•,'• <, may not total to 100% due to rounding. Source: NCREIF 9/30/17 i `'.1. . .� . .'•t`�� \' .�_ �_ ���.�� ASB Allegiance Fund Regional Diversification The Allegiance Fund focuses investments in primary markets with increasing exposure to stronger performing coastal cities. MSA % MSA % � New York 18.1 Washington, 8 8 D.C. Q O � San Francisco 16.2 Dallas 8.8 Pacific O Boston 13.3 Minneapolis 6.7 31 90�o WestCentral w Northeast 6.7% V 31.4°/Q Los Angeles 8.8 Chicago 5.1 Mountain 0 EastCentral � 4.9% 5.1% O i • Mideast 88% Northeast 20% - 35% p Pacific 20% - 35% � � Southeast MldedSt 10°/o - 15% Southwest 1.5% 97��° Mountain 5% - 10% O East Central 5°/o - 10% Southwest 5% - 10% West Central 3% - 5% � Denotes target markets Southeast 3% - 5% � � ,�, �`,�� ', Percentaqe�, may not total to 100%due to rounding. , 0 t7 1 . }4` . . �i't.��: '1� � �L _.���' �'�.'1 . ,�;F: _ i:�� . �� . _�,�r�m'," . . ����` ��� :z" `N . '�� �,� `t�°`��. . .�. '';;t�^� ;� �;. er a ers ministrative Manager and ^ �k _a: " '�J ' . �`;�n� �7=,. : e . :`.�p� � qi.��f a;• h z..�.,�. � *;'�'�S�y�, ' s �� �;"��� rS � X ��`� ..'��' . Fr'� >� �,'�u. � ' �"'t,r. t+•' , r.,��'':� :y t . . . T ..r � . . # . . � F'ft��� ������+� " r,�,,: •� `t� 7;� . k � r.��'�'` �,�,�`. •m ;;rc � ' �.. _.� id'W��P 3{�.� � / !� .. °�. _ _ • , � �- w, . � � � �',.P E 4 . �.1. � . '- _ "y ,F: -'n, �T�..� . ' . .. . . . . . - . .. . . . �ri: 19 Other M r atte s The Board discussed Internal Controls with the Village Finance Director and reviewed the SSAE 16 SOC 1 report from Fiduciary Trust. The Board made plans for a Participant meeting on December 1 , 2017 in the Village Council Chambers. The Board considered a request from Jody Forsythe for a pro-rated pension benefit. The Plan document does not specifically provide for this type of benefit. The Board determined to investigate the commencement date further. The Board approved an increase of $400-$500 annually for the actuary to input the actuarial valuation into the State Portal. There is a set up fee of $1 ,000 to $1 ,250 for the first year (inclusive of the fee increase). This is work that was mandated by the State. ,:. S. ti .� �', �O �� ther Matters Board took notice of upcoming participant election for Trustee Gload's position . Her term expires 8/18/2 017 . The next meeti ng is sched u led for February 5 , 2018 at 1 : 00 pm . The proposed agenda for the meeting is on the following slides . �5r�� 1 �`�'�� ,'c' ,''�`' 2� -- � 4 tC�- , , Pro osed Fiscal Year 2017/2018 p Calendar February 5 , 2018 — 1 : 00 pm � Presentations GRS Presentation - Review and approve the Actuarial Valuation Report and the Chapter 112.664 Compliance Report and distribute employee statements (annually) AndCo Consulting (quarterly) � FPPTA Upcoming Events CPPT CEU Wall Street Program: March 28-April 1 , 2017; N ew Yo rk � Miscellaneous Review Annual Investment Rate of Return assumption , AndCo Consulting sends letter to D.M.S (annually) ��. ,�,. . ' ��i��., ��.��c� 22