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03-13-2023CITY OF EDGEWATER 771REFIGHTERS' PENSION BOARD QUARTERLY MEETING MINUTES City Hall Council Chambers 104 N. Riverside Drive Edgewater, FL 32132 TRUSTEES PRESENT: Justin Nickels Herb Epstein David Blair Ron Hayward OTHERS PRESENT: Pedro Herrera, Sugarman, Susskind, Braswell & Herrera (via phone) John Thinnes, Ando Consulting David Kelly, Bowen Hanes & Company Doug Lo en, Foster & Foster Michelle Rodriguez, Foster & Foster — . # ", I 112111TUO 3, Approval of Minutes a. December 12, 2022, Quarterly Meet�ing Minutes by David Blair and second by Ron Havwim, ino on carried 4-0. a. Member Elected Trustee Seat -- Justin Nickels i, Justin Nickels advised the board he was resigning his position on the board, Michelle Rodriguez commented she had sent out a request for nominations to fill Justin's vacant trustee seat. b. Election of Officers Nickels and second by Ron Hayward; motion carried 4-0. c. Actual Expenses as of September 30, 2022 i, Michelle Rodriguez reviewed the expense report and commented the plan did not go over budget, is W 01-71#?IMMI I j;q Herb Epstein; motion carried 4 -0 -.-- am= L Pedro Herrera commented the State law and ordinance allowed for purchase of service as a firefighter whether it was with a public agency or a private employer. Pedro added the service cannot constitute a benefit in any other pension plan, however the prior service must have been covered Linder a defined benefit plan and not a defined contribution plan. e. Social Security Benefit Option i, Doug Lozen explained the Social Security benefit payment option where tl member was eligible to receive a higher benefit through their social security a and then the benefit would drop based on the member's life expectancy, Do commented the benefit was not tied to the member's actual social security bene arnount or eligibility. Doug commented they could provide more refin calculations if a rnernber provided a statement from the social security office, I 5. Old Business - None, 6. Reports Attorney/Consultants a. Foster & Foster, Doug Lozen, Plan Actuary, i, October 1, 2023, Actuarial Valuation Report 1. Doug Lozen reviewed the report and commented the plan was over 100% funded so investment loss did not have an impact because of the smoothing methodology they use. 2, Doug Lozen commented they also utilized the normal cost minimum law which meant the plan couid not take a credit for the over funding and that mitigated the volatility of the City's required contribution. 3. Doug Lozen commented he had no recommendations for assumption changes at this time however tie would like to do an experience study that would look at lowering their rate assumption. 4. Justin Nickels asked if there were any plans to change mortality tables, Doug Lozen commented life expectancy was leveling out, and rnillennials especially had higher mortality rates. 5Doug Lozen commented there were studies going on right now, so there may be some changes to the State mandated mortality tables coming in the next few years. 0 0 a 6 - Flom David Blair and second bv Herb Eostein: motion carried 4-0. .. . ... ........................................ ... .. .. . james Binder and second by David Blair; motion carried 4-0. b, Bowen Hanes, David Kelly, Investment Manager i. Quarterly Investment Report as of December 31, 2022 1. David Kelly reviewed the recent banking crisis and commented their pl had zero exposure to financial services, 2. Justin Nickels asked if there were any changes in international investme strategies, David Kelly commented he did not think the internation, market was going to change or get more dynamic anytime s( I a r m o t i o n c a rr i e d 4 -0 c. AndCo, John Thinnes, Investment Consultant i, Quarterly Investment Report as of December 31, 2022 1. John Thinnes reviewed US dollar depreciating so the dollar buys more. 2. The total fund net returns for the quarter ending December 31, 2022, were 7.67%, outperforming the policy benchmark of and 10 -year trailing returns were -15.30%, 557%, 6,51%, 8,42% and 8,38%, respectively. Since inception (12/01/01), the return was 6.01%, underperforming the benchmark of 6AI3% wr • • I 111 pi l�I 11 1� p 11 ggp• 11111-a"! U01 rw MM a ar w 0. ElOMMIKU 0 bv Herb Epstein and second by David Blair; motion carried 4-0. NNWMRUT.'rOTJ1FT1T# !Q MOT, 17 ITT4 "T.T= V a. Payment Ratification i. Warrants #93 and#94 b. Invoices for payment approval i. None c. Fund activity report for December 6, 2022, through March 6, 2023 1. #1 -M-111110MUT M OLOWU - - F NAMMANAITIMM David Blair, motion carried 4-0. „x ;OMION 10. Adiournment Meeting adjourned at 5:27pm. 11, Next Meeting June 12, 2023, at 4.00prn. Respectfully submitted by: Approved by: Michelle Rodriguez, Plan dministra vid Blair, Chair Date Approved by the Pension Board: