HomeMy WebLinkAboutDocumentation_Pension General_Tab 02_08/04/2008SYNOPSIS OF GENERAL EMPLOYEES PENSION BOARD MEETING 5/5/08:
Michael R. Couzzo, Jr. was sworn in as a new member of the Board.
2. Michael D. Rhodes was elected Chair; Carl Hansen was elected
Secretary.
3. Meeting minutes of February 4, 2008 were approved as submitted.
4. Steve Palmquist of Gabriel, Roeder and Smith reviewed the actuarial
evaluation report dated October 1, 2007 and reported the plan was in
good shape.
5. Mr. Palmquist advised the mortality rates would have to be changed,
which would probably increase cost of the plan around 3% of payroll, and
suggested this be done as soon as possible instead of waiting until forced
by the State. Consensus of the Board was to wait to increase the
mortality rates.
6. During discussion of the FRS plan compared to the Village's plan, Board
Member Couzzo suggested providing COLA as a benefit.
7. The Board voted to accept the Actuarial Evaluation report dated October
1st, 2007.
8. Finance Director Forsythe expressed her concern that the Village
contribution would be too high in the future; Mr. Palmquist advised she
could use a formula to put in extra money if the Village Council approved
or asset smoothing could be used.
9. Mr. Palmquist discussed asset smoothing to mitigate swings in the amount
the Village must contribute to the plan, and reported the Public Safety
Officers' Board had voted to authorize Mr. Palmquist to provide
information to the board regarding asset smoothing on a 5-year basis. Mr.
Palmquist suggested this board request a copy of that information in order
to avoid the cost. The Board voted to table discussion of asset smoothing
to the next meeting after receipt of the information.
10. No representative from Dana Investment Advisors was present to review
their quarterly report; attendance semiannually is required by their
contract. The Board requested that Dave West of Bogdahn Consulting
express their concern regarding Dana not attending today and ask them to
attend the next meeting. Pension Coordinator McWilliams advised her
office would also contact them.
11. Dave West of Bogdahn Consulting, LLC presented their quarterly report
SYNOPSIS OF GENERAL EMPLOYEES PENSION BOARD MEETING
5/5/08 2
for the period ended March 31, 2008, which was in a new format.
12. The Board requested future reports contain an international component.
Mr. West advised international needed to be broken out of domestic stock
to track it by establishing a separate account with the custodian so his
company could monitor the international portion separately. Also, the
investment policy statement did not currently contain an international
component and he recommended 10% international equity, which would
mean the policy would go from 60% S&P 500 to 50% S8~P 500; 10%
MSCI EAFE, and the balance in bonds. Attorney Jensen suggested just
adding a line item of breakdown for information to avoid incurring the
$2,500 cost. Mr. West clarified this would be 85% S&P 500 and 15%
MSCI EAFE to make up total equity, and they would need to pass on their
system cost., and the investment policy would need to be updated.
13. Mr. West advised his company would present a new fee proposal at the
next meeting.
14. For the next meeting, Mr. West stated he would forward a draft updated
investment policy statement changing total index benchmark to read 50%
S&P 500, 10% MSCI EAFE, with balance in current fixed income index
and the second change to be in regard to measurement of total equity to
read 85% S&P 500, 15% MSCI EAFE fund.
15. Mr. West was to request that Dana attend the next meeting and that they
include in their quarterly report a history of total cost, total sales, and
market value; not a list of each sale.
16. Mr. West was to request Dana address a solution to bond performance at
the next meeting; Bogdahn's solution was for Dana to index the portfolio
for a lesser fee. Mr. West advised Attorney Jensen's suggestion to
broaden the ordinance language would be the best solution.
17. Before Attorney Jensen and Mr. West crafted broader language for the
ordinance, Mr. West was requested to provide a presentation at the next
meeting regarding types of products being discussed as a solution to bond
performance to make it cost effective, and discussion of costs and returns.
Mr. West was requested to provide this in time to be distributed in the
meeting packets.
18. Mr. West was requested to ask Dana to provide their information
regarding feasibility and cost of indexing the bond portfolio two weeks
from today's meeting. Board Member Mangum requested to stay away
from derivatives and auction rated bonds as they were not worth the risk.
The Board voted to wait until the regular August meeting to discuss this
SYNOPSIS OF GENERAL EMPLOYEES PENSION BOARD MEETING
5/5/08 3
matter, and approved Mr. West meeting with Dana as discussed and
having necessary correspondence with Attorney Jensen .
19. The Board voted to accept the quarterly report from Bogdahn Consulting
LLC.
20. The Board voted to allow the Finance Director, JoAnn Forsythe or her
successor, and her designee to have online access to the Sun American
Bank Pension Trust Checking Account for reconciliation purposes.
21. The Board voted to execute the necessary documents to update the
signers on the Pension Trust Checking Account at Sun American Bank.
22. Pension Coordinator Lori McWilliams reported the Village Council had
approved an ordinance that was now in effect to allow residents to fill
employee seats on the General Employees Pension Board if no
employees wished to serve.
23. HR Director Merlene Reid presented responses from employees regarding
raising the multiplier. The Board voted to place on the meeting agenda for
August 2008 a comparison between a 2.2% multiplier and a 3% COLA.
24. The following items were approved on the Consent Agenda:
Ratification Of Invoices Paid Since Last Quarterly Meeting:
• Business Services Connection, Inc. -
Recording and Minutes of 2.4.08 meeting $ 271.84
• Hanson, Perry 8~ Jensen, P.A. $ 587.01
Payments To Be Reviewed And Approved:
• Hanson, Perry & Jensen, P.A.
Through 4/15/08 $ 725.35
• Bogdahn Consulting, LLC $ 1,125.00
• Dana Investment Advisors $ 1,406.57
• Gabriel Roeder 8~ Smith Company $ 4,090.00
10/1/07 Actuarial Report/
Preparation of impact statement/
Attend Village Council meeting
Approval of new applicants for participation in Pension Plan:
R. Bradford Fitzer Evidence Custodian Hired 2/13/08
Approval of withdrawal of contributions:
Cindy Flaskerud 3/3/08 Gross $10,353.95; Net $8,283.16
Statement of Activities
END OF CONSENT AGENDA
SYNOPSIS OF GENERAL EMPLOYEES PENSION BOARD MEETING
5/5/08 4
25. Finance Director Forsythe indicated she would put together a budget for
the next quarterly meeting and provide a 2-year history.
26. The Board voted to amend the budget to add $500 to the budgeted
amount for Recording Secretary.
27. The Board approved paying invoices from Scripps newspapers between
meetings.
28. Pension Coordinator Lori McWilliams advised the Village Council had
adopted summary minutes for all boards and committees; the board would
continue to receive the synopsis of each meeting, and audio would be
available on the website.
29. The Board voted approval to send Board Member Deanna Mayo to
FPPTA Trustee School October 5-8, 2008
30. The Board voted approval to split the cost with Public Safety Officers'
Pension Fund to send Pension Coordinator Lori McWilliams to FPPTA
Trustee School October 5-8, 2008.
31. The Board approved increasing Attorney Jensen's fee from $170 per hour
to $200 per hour; to discuss COLA annually, and only to pay travel time
for long distances, not travel to meetings of the Board.
32. Attorney Jensen advised Board Members to make sure they had received
Form 1 and to send it via registered mail or by a way to verify it was
delivered.
END OF SYNOPSIS
TEQUESTA GENERAL EMPLOYEES' PENSION
TRUST FUND
MINUTES OF REGULAR QUARTERLY
BOARD OF TRUSTEES MEETING
May 5, 2008
I. Call to Order and Roll Call
The Tequesta General Employees' Pension Trust Fund Board of Trustees held a
regular quarterly meeting in the Council Chambers of the Village Hall, 345 Tequesta
Drive, Tequesta, Florida, on Monday, May 5, 2008. The meeting was called to
order at 10:55 a.m. by Secretary Archie Mangum as Acting Chair. A roll call was
taken by Betty Laur, Recording Secretary. Board members in attendance at the
meeting were:. Secretary Archie C. Mangum, Jr., Board Member Carl Hansen,
Board Member Michael D. Rhodes, and Board Member Michael R. Couzzo, Jr.
Board Member Deanna Mayo was absent. Also in attendance were Monitoring
Consultant Dave West from Bogdahn Consulting, LLC, Actuary Steve Palmquist of
Gabriel, Roeder and Smith, Attorney Bonni Jensen, Pension Coordinator Lori
McWilliams, Finance Director JoAnn Forsythe, Senior Accountant Monica Rahim,
and HR Director Merlene Reid. The Investment Consultant representative for Dana
Investment Advisors was absent.
II. Approval of Agenda
MOTION:
Board Member Hansen made a motion to approve the agenda as amended by
addition under Any Other Matters of item 21 -consideration of increasing
attorney's fees, and item 22 -Form 1. Board Member Couzzo seconded the
motion, which carried by unanimous 4-0 vote.
III. SWEARING IN
1. New Board Member Michael R. Couzzo Jr. was sworn in by Village Clerk Lori
McWilliams
IV. ELECTION OF CHAIR AND SECRETARY
MOTION:
Board Member Hansen nominated Michael D. Rhodes as Chair; Boardmember
Couzzo seconded. Motion carried by unanimous 4-0 vote.
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
May 5, 2008
PAGE 2
Chair Rhodes chaired the meeting from this point forward.
MOTION:
Board Member Mangum nominated Carl Hansen as Secretary; seconded by
Board Member Couzzo. Motion carried by unanimous 4-0 vote.
V. APPROVAL OF MINUTES
2. Meeting Minutes of February 4, 2008 Quarterly Meeting
MOTION:
Secretary Hansen moved to approve the Tequesta General Employees'
Pension Trust Fund Board Of Trustees Quarterly Meeting Minutes for February
4„ 2008 as submitted. Board Member Mangum seconded the motion, which
carried by unanimous 4-0 vote.
VI. PRESENTATIONS
3. Presentation by Actuary -10/1/07 Actuarial Evaluation
Steve Palmquist, Gabriel, Roeder and Smith Company, provided the report, noting
an evaluation was done every other year, and stated there was no issue about the
financial strength of this plan as it was in very good shape.
Consensus of the Board was to wait to increase mortality rates.
Mr. Palmquist advised the Public Safety Officers Pension Board had requested
information on asset smoothing on a 5-year basis, and this board could request a
copy.
MOTION:
Board Member Mangum moved to accept the actuarial valuation report dated
October 1, 2007. Secretary Hansen seconded the motion, which carried by
unanimous 4-0 vote.
Consensus of the Board was to table discussion of asset smoothing to the next
meeting, after receipt of Mr. Palmquist's information.
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
May 5, 2008
PAGE 3
4. Presentation by Investment Manager
No representative from Dana Investment Advisors was present; Dave West of
Bogdahn Consulting reviewed the Dana Investment Advisors quarterly report.
5. Presentation By Monitor
David West, Bogdahn Consulting, LLC reviewed their quarterly report and attribution
report. It was requested that in the future the attribution report be provided in time
to go into the meeting packets.
MOTION:
Secretary Hansen made a motion to wait until the next quarterly meeting in
August to hear a presentation from Dana Investment Advisors on bond
performance and an indexing proposal; before that meeting Mr. West was
to meet with Dana Investment Advisors and correspondence with Attorney
Jensen would take place. Motion was seconded by Board Member
Mangum and carried by unanimous 4-0 vote.
MOTION:
Secretary Hansen made a motion to approve the presentation by Mr. West
of Bogdahn Consulting LLC and that they be open to suggestions made at
this meeting, stating the Board looked forward to improvements coming
from that. Motion was seconded by Board Member Mangum and carried by
unanimous 4-0 vote.
VII. UNFINISHED BUSINESS
6. Report by Board Member Mangum regarding his meeting with Sun
American Bank Branch Manager Patrick Thompson regarding allowing
Finance Department representative online access to General
Employees Pension Trust Checking Account.
MOTION:
Board Member Mangum moved to allow Finance Director JoAnn Forsythe
or her successor and the Finance Director's designee online access to
view the information in the General Employees Pension Trust checking
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
May 5, 2008
PAGE 4
account. Motion was seconded by Secretary Hansen and carried by
unanimous 4-0 vote.
MOTION:
Board Member Mangum moved that the necessary documents be executed
to update the signers on the General Employees Pension Trust checking
account at Sun American Bank. Motion was seconded by Secretary
Hansen and carried by unanimous 4-0 vote.
7. Status Report on paying interest on employee contributions
Pension Coordinator Lori McWilliams reported the union had waived their right to
negotiate this item, and first reading of the ordinance prepared by Attorney Jensen
was on the agenda for the next Village Council meeting; second reading would be in
June and the ordinance would become effective upon passage with no further
action by this Board.
8. Update on Council action approving placing a resident trustee in a
vacant employee position when necessary
Pension Coordinator Lori McWilliams advised this item had been put forth because
there had been two vacant employee positions that had been very hard to fill; those
positions had now been filled by employees; however, if in the future no employees
were willing to serve, residents would be able to fill a vacant employee board
position.
9. Clarification of Board's position on proceeding with raising the
multiplier
Human Resources Director Merlene Reid presented the employees' response on
raising the multiplier.
MOTION:
Board Member Couzzo moved to place on the meeting agenda for August
2008 a comparison between a 2.2% multiplier and a 3% COLA. Secretary
Hansen seconded the motion, which carried by unanimous 4-0 vote.
VIII. CONSENT AGENDA
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
May 5, 2008
PAGE 5
MOTION:
Secretary Hansen made a motion to approve the consent agenda. Board
Member Couzzo seconded the motion, which carried by unanimous 4-0 vote.
Therefore the following items were approved:
10. Ratification Of Invoices Paid Since Last Quarterly Meeting:
11.
• Business Services Connection, Inc. -
Recording and Minutes of 2.4.08 meeting
• Hanson, Perry & Jensen, P.A.
Payments To Be Reviewed And Approved:
• Hanson, Perry 8~ Jensen, P.A.
Through 4/15/08
Bogdahn Consulting, LLC
• Dana Investment Advisors
• Gabriel Roeder & Smith Company
10/1 /07 Actuarial Report/
Preparation of impact statement/
Attend Village Council meeting
$ 271.84
$ 587.01
$ 725.35
$ 1,125.00
$ 1,406.57
$ 4,090.00
12.
13.
Approval of new applicants for participation in Pension Plan:
R. Bradford Fitzer Evidence Custodian Hired 2/13/08
Approval of withdrawal of contributions:
Cindy Flaskerud 3/3/08 Gross $10,353.95; Net $8,283.16
14. Statement of Activities
END OF CONSENT AGENDA
IX. BUDGET REPORT
15. Review of Quarterly Budget Report
Finance Director Forsythe indicated she would put together a budget for the next
quarterly meeting and provide a 2-year history.
MOTION:
Secretary Hansen made a motion to amend the budget to add $500 to the
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
May 5, 2008
PAGE 6
budgeted amount for Recording Secretary. Board Member Mangum
seconded the motion, which carried by unanimous 4-0 vote.
X. NEW BUSINESS
16. Request Board approval to pay Scripps invoices for ads between
meetings
MOTION:
Board Member Couzzo made a motion to approve paying invoices from
Scripps newspapers between meetings. Secretary Hansen seconded the
motion, which carried by unanimous 4-0 vote.
17. Summary Minutes
Pension Coordinator Lori McWilliams advised the Village Council had adopted
summary minutes for all boards and committees; the board would continue to
receive the synopsis of each meeting, and audio would be available on the website.
18. Request Board approval to send Board Member Deanna Mayo to FPPTA
Trustee School October 5-8, 2008
MOTION:
Board Member Couzzo made a motion to approve sending Board Member
Denna Mayo to FPPTA Trustee School October 5-8, 2008. Board Member
Mangum seconded the motion, which carried by unanimous 4-0 vote.
19. Request Board approval to split cost with Public Safety Officers'
Pension Fund to send Pension Coordinator Lori McWilliams to FPPTA
Trustee School October 5-8, 2008
MOTION:
Board Member Couzzo made a motion to split the cost with Public Safety
Officers' Pension Fund to send Pension Coordinator Lori McWilliams to
FPPTA Trustee School October 5-8, 2008. Board Member Mangum seconded
the motion, which carried by unanimous 4-0 vote.
XI. ANY OTHER MATTERS
BOARD OF TRUSTEES
TEQUESTA GENERAL EMPLOYEES' PENSION TRUST FUND
REGULAR QUARTERLY MEETING MINUTES
May 5, 2008
PAGE 7
20. Consideration of increasing Attorney Jensen's fee
MOTION:
Board Member Couzzo made a motion to approve increasing Attorney
Jensen's fee from $170 per hour to $200 per hour; to discuss COLA annually,
and only to pay travel time for long distances, not travel to meetings of the
Board. Secretary Hansen seconded the motion, which carried by unanimous
4-0 vote.
21. Form 1
Attorney Jensen advised Board Members to make sure they had received Form
1 and to send it via registered mail or by a way to verify it was delivered.
XII. COMMUNICATIONS FROM CITIZENS
There was no communication from citizens.
XIII. ADJOURNMENT
Secretary Hansen moved, seconded by Board Member Couzzo, to adjourn the
meeting at 1:49 p.m.
Respectfully submitted,
t,.
Betty L'aur
Recording Secretary