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09-17-2012 CITY OF EDGEWATER GENERAL EMPLOYEES’ PENSION BOARD OF TRUSTEES QUARTERLY MEETING CITY HALL CONFERENCE ROOM 104 N. Riverside Drive, Edgewater, Florida 32132 AGENDA Monday, September 17, 2012 - 11:00 A.M. Pursuant to Chapter 286, F.S., if an individual decides to appeal any decision made with respect to any matter considered at a meeting or hearing, that individual will need a record of the proceedings and will need to insure that a verbatim record of the proceedings is made. In accordance with the Americans with Disabilities Act, persons needing assistance to participate in any of these proceedings should contact City Clerk Bonnie Wenzel, 386-424-2400, Ext# 1101, prior to the meeting. I. CALL TO ORDER/ROLL CALL/DETERMINATION OF A QUORUM II. APPROVAL OF MINUTES - June 11, 2012 Quarterly Meeting III. NEW BUSINESS Determination of Plan’s funding basis for Valuation: fixed dollar amount or percentage of payroll IV. OLD BUSINESS V. REPORTS (ATTORNEY/CONSULTANT) 1. The Bogdahn Group, Performance Consultant  Quarterly report - June 30, 2012 2. H. Lee Dehner, Plan Attorney  Status Report - Issues with Principal  Avoidance of benefit overpayments 3. Sheila Hutcheson, Plan Administrator VI. PROCESSED DISBURSEMENTS/RETURN OF CONTRIBUTIONS/DEPOSITS DISBURSEMENTS $4,500.00 1. Sheila Hutcheson, plan administration fees - ($1500/month); mileage & $11.55 postage expense - $236.60, $978.87, $67.60 2. Christiansen & Dehner, professional legal fees, nd $3,625.00 3. The Bogdahn Group, performance consultant fees, 2 quarter, 2012 - 4. Drew Daniels, commencement of normal retirement as of July 1, 2012 - retiree’s lifetime with joint/50% survivor option with member contribution refund 5. Tonya Elliott, commencement of early retirement as of August 1, 2012, terminated, vested member - retiree’s lifetime with member contribution refund 6. Robin Matusick, commencement of normal retirement as of September 1, 2012 - retiree’s lifetime with first 120 payments guaranteed with member contribution refund DEPOSITS - None VII. STAFF REPORTS, DISCUSSION, AND ACTION VIII. TRUSTEES’ REPORTS, DISCUSSION, AND ACTION IX. REQUESTS FROM THE PUBLIC/EMPLOYEES PRESENT X. ADJOURNMENT CITY OF EDGEWATER GENERAL EMPLOYEES' PENSION BOARD OF TRUSTEES QUARTERLY MEETING CITY HALL CONFERENCE ROOM 104 N.Riverside Drive,Edgewater,Florida 32132 AGENDA Monday,September 17,2012- 11:00 A.M. Pursuant to Chapter 286,F.S., if an individual decides to appeal any decision made with respect to any matter considered at a meeting or hearing,that individual will need a record of the proceedings and will need to insure that a verbatim record of the proceedings is made.In accordance with the Americans with Disabilities Act,persons needing assistance to participate in any of these proceedings should contact City Clerk Bonnie Wenzel,386-424-2400,Ext#1101,prior to the meeting. I. CALL TO ORDER/ROLL CALL/DETERMINATION OF A QUORUM IL APPROVAL OF MINUTES -June 11, 2012 Quarterly Meeting III. NEW BUSINESS Determination of Plan's funding basis for Valuation: fixed dollar amount or percentage of payroll IV. OLD BUSINESS V. REPORTS(ATTORNEY/CONSULTANT) 1. The Bogdahn Group,Performance Consultant • Quarterly report-June 30,2012 2. H. Lee Dehner,Plan Attorney • Status Report-Issues with Principal • Avoidance of benefit overpayments 3. Sheila Hutcheson,Plan Administrator VI. PROCESSED DISBURSEMENTS/RETURN OF CONTRIBUTIONS/DEPOSITS DISBURSEMENTS 1. Sheila Hutcheson, plan administration fees - $4,500.00 ($1500/month); mileage & postage expense-$11.55 2. Christiansen&Dehner, professional legal fees, $236.60,$978.87,$67.60 3. The Bogdahn Group,performance consultant fees,2°d quarter,2012-$3,625.00 4. Drew Daniels,commencement of normal retirement as of July 1, 2012- retiree's lifetime with joint/50% survivor option with member contribution refund 5. Tonya Elliott, commencement of early retirement as of August 1, 2012, terminated,vested member-retiree's lifetime with member contribution refund 6. Robin Matusick,commencement of normal retirement as of September 1, 2012 - retiree's lifetime with first 120 payments guaranteed with member contribution refund DEPOSITS-None VII. STAFF REPORTS,DISCUSSION,AND ACTION VIII. TRUSTEES'REPORTS,DISCUSSION,AND ACTION IX. REQUESTS FROM THE PUBLIC/EMPLOYEES PRESENT X. ADJOURNMENT ...f,c...— 'L mom- DEPARTMENT OP MANAGEMENT RICK Scorn SERVICES SCOTT STEWART Governor Interim Secretary May 29, 2012 MEMORANDUM TO: Florida Local Government Retirement Systems or Plans FROM: Division of Retirement Bureau of Local Retirement Systems SUBJECT: Local Retirement Plans Minimum Funding Basis: Percentage of Payroll Versus Fixed-Dollar Contributions The Division of Retirement performs actuarial reviews of Florida's local government retirement plans to ensure that they are being funded in an actuarially sound manner in accordance with Part VII of Chapter 112, Florida Statutes. The provisions of section 112.61, Florida Statutes, require in part that, "...such retirement systems or plans be managed, administered, operated, and funded In such a manner as to maximize the protection of public employee retirement benefits"and"...it is the intent of this act to prohibit the use of any procedure, methodology, or assumptions the effect of which is to transfer to future taxpayers any portion of the costs which may reasonably have been expected to be paid by the current taxpayers." In 2009, in an effort to ensure compliance with these provisions, the division began requiring that local retirement plan contributions must minimally equal the amount of contributions determined using the percentage-of-payroll method. This was intended to eliminate recurring actuarial losses due to payroll growth underestimation. However,economic conditions since then have led to substantial changes in the allocation of local government resources and the causes of the prior actuarial losses attributable to this issue have largely abated. With several years of experience accumulated to evaluate the effectiveness of the percentage-of-payroll contribution requirement,the division has determined that use of this method is not required for compliance with Part VII of Chapter 112, Florida Statutes. Accordingly, effective immediately, local governments should confer with the retirement board actuary to select and maintain a contribution method(percentage of payroll or fixed dollar contributions) that best fits the funding requirements of the plan and satisfies the legislative intent found in section 112.61, Florida Statutes.The division will continue to monitor all plans for compliance with these provisions. If you have any questions or wish to discuss further, please contact our office and speak to Doug Beckendorf, Joe Edmonds, or Keith Brinkman at(877) 738-5622 or(850)488-2784. SS:kb Please direct all correspondence to: Division of Retirement Bureau of Local Retirement Systems PO Box 9000 Tallahassee,Florida 32316-9000 Toll Free:877.738.6622/Tel:850.488.2784/Fax:860.921.2161 www irs.MyFlorida.com 0.7)0 FOSTER & FOSTER ACTUARIES AND CONSULTANTS To: All Foster&Foster Clients Re: Approach to Develop Funding Requirements As you may be aware,the Florida Division of Retirement recently released a memorandum which allows pension boards the choice to continue funding as a percentage of payroll or to revert back to the"old" system of funding as a dollar amount. As you may recall,prior to 2008,actuaries for Florida public plans were required to develop funding requirements as a dollar amount. In 2008,the Division of Retirement began requiring all plans to develop costs as a percentage of payroll. In the 1990's and early 2000's, populations of many Florida cities and districts increased at high rates. The Division of Retirement became concerned that the dollar amounts being developed for public pension plans were not sufficient to cover the plan's costs for the upcoming year.So,for example,while the October 1,2007 actuarial valuation may have sufficiently accounted for the costs in 2007,the Division reasoned,it did not cover the costs of the huge influx of new hires added to the system by the time the contributions were made in 2009. Obviously times have changed,and the Division has allowed Boards to make an election to move back to the prior Dollar-Funding Method. The long-term actuarial impact of changing from the Percentage-of-Payroll Method to the Dollar- Funding Method is negligible. Depending upon when it is implemented, however,there could be a short-term increase or decrease in sponsor funding requirements. Why Make a Change? 1. The Dollar-Funding method eliminates confusion by providing cities/districts with a precise amount to budget for the upcoming year. The current approach requires sponsors to predict payroll for the upcoming year and multiply by a percentage to get a budgeted amount. 2. The Dollar-Funding method produces less over or under funding on an annual basis. Using the Percentage-of-Payroll approach,the total required contribution dollar amounts are not known until the last payroll period of the fiscal year. Hence,most sponsors inadvertently contribute more or less than the required amount on an annual basis. Why Keep Things the Same? 1. The Percentage-of-Payroll Method is already in place and plan sponsors have grown accustomed to it. Changing back to a prior system may only create more confusion. 2. If payroll does not increase from the time of the actuarial valuation and the upcoming fiscal year,the Percentage-of-Payroll Method will likely generate lower contribution requirements. 13420 Parker Commons Blvd.,Suite 104 Fort Myers,FL 33912•(239)433-5500•Fax(239)481-0634•www.foster-foster.com • Board Action Item Please place this issue on the agenda to be addressed at the next Board meeting. Specifically,the Board needs to make the following decisions: 1) Does the Board wish to change from the Percentage-of-Payroll Method to the Dollar-Funding Method? 2) If so,when will this change take place? If the Board wishes for this change to be immediate and impact 2012 funding,then we will need to revise the 2010 and 2011 actuarial valuations to implement the change. If the Board wishes to make this effective for fiscal 2013,then we will only need to revise the 2011 actuarial valuation. If the effective date is not until fiscal 2014,then no revisions will be necessary. If the Board wishes to get a comparative summary of the 2012 and scheduled 2013 requirements under each approach to aid in making this decision,we would be happy to provide it. Finally,if the Board would like for us to attend the next meeting to discuss this topic,please let us know. If no Board action is taken on this item,we will continue under the Percentage-of-Payroll Method until further notice. Thank you for your continued business,support,and confidence. Best Regards, Fost e& oster,Inc. Bradley R. Heinrichs, FSA, EA, MAAA CEO RE:Funding Method for Valuations http://mail.aol.com/36962-112/aol-6/en-us/mail/PrintMessage.aspx From:TT Barlow<ttbarlow@CITYOFEDGEWATER.ORG> To:'Sheila Hutcheson'<shutch9750 @aol.com> Subject:RE:Funding Method for Valuations Date:Tue,Sep 11,2012 3:06 pm Shelia, As a folio -up Fixed for Generand%of payroll for open. Also, If I referenced joint meeting for October 24th I meant September 24th is the Council meeting.The October meeting is October 15th Tracey T.Barlow City Manager City of Edgewater From:Sheila Hutcheson[mailto:shutch9750 @aol.com] Sent:Saturday,September 08,2012 9:34 AM To:TT Barlow Subject:Funding Method for Valuations Tracey, At the Sept.17 pension meetings,the Boards will make a determination of each Plan's funding basis for future valuation:fixed dollar amount or percentage of payroll,as required by the Div.of Retirement in the attached memo(also attached is Foster and Foster's memo). The Boards have asked that I obtain the City's input in this regard for consideration as they make their decisions. Will you attend the meetings? If not,please advise as to the City's preference. Thanks. Sheila Hutcheson Pension Plan Administrator 3860 Grantline Road Mims,FL 32754 321-267-3082 321-267-4728(facsimile) sh utch 9750Cnaol.com To signup for Edgewater's E-newsletters click htto://www.citvofedgewaterora/index.ohp/newsletter-signuo To Like us on Facebook click https://www.facebook.com/pages/City-of-Edgewater-Florida/156640071072841 To visit our website click http://www.cityofedgewater.org/ of 1 9/11/2012 3:09 PM Law Offices 'Christiansen Sz. Dehner, P.A. 63 Sarasota Center Blvd. Suite 107 Sarasota,Florida 34240 • 941.377-2200 • Fax 941-377-4848 MI EMORANDUM TO: All Pension Board Clients FROM: Christiansen & Dehner. P.A. t� DATE: June 21, 2012 RE: Avoidance of Benefit Overpayments This memorandum is being sent to recommend that your plan insure that you have instituted procedures to discover and correct benefit payments that are no longer payable or those that should be reduced. Recent and past situations have occurred wherein payments have been or are being made to retirees/beneficiaries who are no longer eligible to receive them. This can occur due to the death of the member.the death of the member's beneficiary or joint pensioner,or a required change in the pension benefit. It is extremely important that the plan's custodian be made aware of all benefit 'stop dates' and 'change dates' for each person receiving a benefit from the plan. For example. this would include stopping the benefit paid to a beneficiary receiving the remainder ofa 10-year certain benefit after 120 payments have been made,changing the benefit ofa member receiving a'social security' optional form of'benefit where a reduction in that member's benefit must be made upon attainment of social security eligibility date. or stopping the benefit upon the death of a member or his beneficiary. Please perform an internal audit of all benefits currently being paid li'om your plan and coordinate with and provide your plan's custodian with the retirement benefit 'stop date' or'change date' for each current retiree,beneficiary or joint annuitant receiving a benefit from the plan and do the same for all future retirees, ifapplicable. Request that the custodian confirm, in writing,that the list of stop and change dates have been received by the custodian. Make sure you receive from the custodian and look closely at the monthly pension payment check registers to confirm proper payments. In addition,send and receive back from each current benefit recipient. pension form PF- 1 1.Confirmation of Receipt of Retirement Benefits,on an annual basis. This provides affirmative notification to the Board that the retiree is still living and enjoying the benefit to which he or she is entitled. Also confirm that your custodian is comparing your benefit recipient list to a data base of social security deaths or other similar data base to assure that the benefits of deceased recipients arc stopped. Please feel free to contact us if you have any questions. RE:Monthly Payment Report file:///C:/Users/Sheila/Documents/Cust.Bank Death Audit sched... Subject: RE: Monthly Payment Report rd-Se From:"Pietan,Beth"<Pietan.Beth @principal.com> Date:6/4/2012 11:01 AM To:Sheila Hutcheson<shutch9750 @aol.c1 u Generally .r with the retiree's family if the benefit continues or we need to collect overpaid funds. I have made a notation for our Gran. s and office to contact you should a death occur. Beth Pietan I CLIENT SERVICE MANAGER III PH 515.247.6075 I FAX 866.704.3481 I THE PRINCIPAL FINANCIAL GROUP I RETIREMENT&INVESTOR SERVICES 1 P.O.BOX 9394 I DES MOINES,IA 50309 I z Principal Financial Group WE'LL GIVE YOU AN EDGE Insurance products and plan administrative services are provided by Principal Life Insurance Company. Securities are offered through Princor Financial Services Corporation,Des Moines,Iowa 50392-2080,(800)247-1737,member SIPC. Princor and Principal are members of the Principal Financial Group. From:Sheila Hutcheson[mailto:shutch9750 @aol.com] Sent:Monday,June 04,2012 8:59 AM To:Pietan,Beth Subject:Re: Monthly Payment Report Excellent. I assume you notify us of the result only if a retiree death is found? Sheila Hutcheson Pension Plan Administrator 3860 Grantline Road Mims, FL 32754 321-267-3082 321-267-4728 (facsimile) shutch9750 @aol.com On 6/4/2012 9:27 AM,Pietan,Beth wrote: Hi Sheila: We now search the Social Security Administration site for retiree deaths on a monthly basis. anks. Beth Pietan I CLIENT SERVICE MANAGER III PH 515.247.6075 I FAX 866.704.3481 I THE PRINCIPAL FINANCIAL GROUP I RETIREMENT&INVESTOR SERVICES I P.O.BOX 9394 I DES MOINES,IA 50309 I z Principal Financial Group WE'LL GIVE YOU AN EDGE Insurance products and plan administrative services are provided by Principal Life Insurance Company. Securities are offered through Princor Financial Services Corporation,Des Moines,Iowa 50392-2080,(800)247-1737,member SIPC. Princor and Principal are members of the Principal Financial Group. From:Sheila Hutcheson[mailto:shutch975O@laol.com] Sent:Saturday,June 02,2012 3:30 PM To:Pietan,Beth Subject:Re:Monthly Payment Report Beth, Sorry to bother you again, but on this set of retiree information,the General has ss#'s(which I need)and Police does not. Could you re-send Police with SS#'s? Thanks. I cannot recall if we emailed/discussed the method and frequency of retiree death audits by Principal to ensure that retirees are all living. Is this done through SSA and is it quarterly, or what frequency? Thanks. Sheila Hutcheson Pension Plan Administrator 3860 Grantline Road Mims, FL 32754 321-267-3082 321-267-4728(facsimile) shutch9750@aol.com L of 3 8/8/2012 11:05 AM SHEILA HUTCHESON 3860 GRANTLINE ROAD MIMS, FL 32754 321-298-6619 June 18,2012 Bill to: The Principal P.O. Box 9394 Des Moines,IA 50306-9394 VIA EMAIL TO: TONYA NIDAY Reference: City of Edgewater General Employees' Pension Plan (Annuity Contract#: 4- 29487) Statement for Plan Administration Expenses-quarter ending June 30, 2012 Description Amount Mileage (Board's share: June 11, 2012 meeting) $ 11.10 Postage: $ .45 TOTAL: $ 11.55 Please mail check in the amount of$1,511.55 (monthly fee and quarterly expenses) to: MS. SHEILA HUTCHESON 3860 GRANTLINE ROAD MIMS, FL 32754 Edgewater Plans-Attorney's invoices http://mail.aol.com/36301-111/aol-6/en-us/mail/PrintMessage.aspx From: Sheila Hutcheson<shutch9750 @aol.com> To: fredricks.jill<fredricks.jill@principal.com>; pietan.beth<pietan.beth @principal.com> Subject: Edgewater Plans-Attorney's invoices Date: Fri,Jun 8,2012 11:58 am Attachments: May_2012=_General.pdf(10K), May_31,_2012__Police.pdf(10K) Attached are invoices for payment, as follows: Christiansen& Dehner, P.A. - 236.60- General Christiansen& Dehner, P.A. - $ 67.60 - Police Please mail the checks to the address on the statement. Thank you for your prompt processing of these invoices. Please contact me if you have any questions or need any additional information. Sheila Hutcheson Pension Plan Administrator 3860 Grantline Road Mims, FL 32754 321-267-3082 321-267-4728 (facsimile) shutch9750 @aol.corn of 1 6/8/2012 11:58 AM Christiansen & Dehner, P. A. 63 Sarasota Center Boulevard Suite 107 Sarasota, FL 34240- 941-377-2200 941-377-4848 Phone Fax May 31,2012 City of Edgewater General Employees' Pension Plan CIO Sheila Hutcheson 3860 Grantline Road Mims, FL 32754 Invoice Number In Reference To: Edgewater General Employee's 0615 21218 Pension Plan Professional Services Hours Amount 5/16/2012 Telephone conference with Milberg and City Attorney. 0.20 67.60 5/31/2012 Preparation of correspondence and transmittal of Qualified Domestic Relations 0.50 169.00 Order(QDRO) informational materials re: Bosse. For professional services rendered 0.70 $236.60 Balance due $236.60 ** Please note that the"Balance Due"figure at the end of this bill reflects both"Total New Charges-Current Period"and any previous balances due. In most cases, if the previous balance(s)have already been approved for payment but not yet received in our office,you should be paying only the "Total New Charges-for services and/or expenses". Thank you. Please indicate account number(s)with payment. (Please Deduct any payments not reflected in Balance due) Edgewater Plans-Attorney's Invoices http://mail.aol.com/36478-211/aol-6/en-us/mail/PrintMessage.aspx • From:Sheila Hutcheson<shutch9750@aol.com> To:DeWitt.Paul<DeWtt.Paul @principal.com>;wait.leanne<wait.leanne @principal.com> Subject:Edgewater Plans-Attorney's Invoices Date:Tue,Jul 10,2012 8:22 pm Attachments:June_2012__General.pdf(12K),June_2012__Police.pdf(12K) Attached are invoices for payment,as follows: Christiansen&Delmer,P.A 78.87-General J Christiansen&Dehner,P.A.- $1,215.47-Police Please mail the checks to the address on the statements. Thank you for your prompt processing of these invoices. Please contact me if you have any questions or need any additional information Sheila Hutcheson Pension Plan Administrator 3860 Grantline Road Mims,FL 32754 321-267-3082 321-267-4728(facsimile) shutch9750 @aol.com • of 1 7/10/2012 8:22 PM Christiansen & Dehner, P. A. 63 Sarasota Center Boulevard Suite 107 Sarasota, FL 34240- 941-377-2200 941-377-4848 Phone Fax June 30, 2012 City of Edgewater General Employees' Pension Plan CIO Sheila Hutcheson 3860 Grantline Road Mims, FL 32754 Invoice Number In Reference To: Edgewater General Employee's 0615 21372 Pension Plan Professional Services Hours Amount 6/8/2012 Telephone conference with Milberg and City Attorney. 0.20 67.60 6/11/2012 Preparation and attendance at Board Meeting. 0.90 304.20 Travel Time 2.70 456.30 6/21/2012 Preparation of memorandum on avoidance of benefit overpayments. 0.10 33.80 For professional services rendered 3.90 $861.90 Additional Charges : Qty 6/11/2012 Car Expense 1 71.50 Hotel Charge 1 27.47 Food Expense 1 18.00 Total additional charges $116.97 Total amount of this bill $978.87 Previous balance $236.60 Accounts receivable transactions 6/19/2012 Payment-thank you. Check No. 16796519 ($236.60) Total payments and adjustments ($236.60) Edgewater Plans-Attorney's invoices http://mail.aol.com/36786-111/ao1-6/en-us/mail/PrintMessage.asp) From:Sheila Hutcheson<shutch9750 @aol.com> To:DeWitt.Paul<DeWitt.Paul@principal.com>;wait.leanne<wait.leanne@principal.com> Subject:Edgewater Plans-Attorneys invoices Date:Sat,Aug 18,2012 2:37 pm Attachments:July_2012__Police.pdf(10K),July_2012__General.pdf(10K) Paul,Leanne, Attached are invoices for payment,as follows: Christiansen&Definer,P.A - $67.60 -Gener. Christiansen&Definer,P.A.- $67.60-Police Please mail the checks to the address on the statement. Thank you for your prompt processing of these invoices. Please contact me if you have any questions or need any additional information. Sheila Hutcheson Pension Plan Administrator 3860 Grantline Road Mims,FL 32754 321-267-3082 321-267-4728(facsimile) sh utch9750(a�aol.com of 1 8/18/2012 2:38 PM Christiansen & Dehner, P. A. 63 Sarasota Center Boulevard Suite 107 Sarasota, FL 34240- 941-377-2200 941-377-4848 Phone Fax July 31,2012 City of Edgewater General Employees' Pension Plan C/O Sheila Hutcheson 3860 Grantline Road Mims, FL 32754 Invoice Number In Reference To: Edgewater General Employee's 0615 21540 Pension Plan Professional Services Hours Amount 7/30/2012 Review e-mail and telephone conference with Milberg. 0.20 67.60 For professional services rendered 0.20 $67.60 Previous balance $978.87 Accounts receivable transactions 7/28/2012 Payment-thank you. Check No. 16824615 ($978.87) Total payments and adjustments ($978.87) Balance due $67.60 ** Please note that the"Balance Due"figure at the end of this bill reflects both"Total New Charges-Current Period"and any previous balances due. In most cases, if the previous balance(s)have already been approved for payment but not yet received in our office, you should be paying only the "Total New Charges-for services and/or expenses". Thank you. Please indicate account number(s)with payment. (Please Deduct any payments not reflected in Balance due) Edgewater Plans-Bogdahn Invoices for Payment http://mail.aol.com/36478-111/aol-6/en-us/mail/PrintMessage.asp) From: Sheila Hutcheson<shutch9750 @aol.com> To: fredricks.jill<fredricks.jill@principal.com>; pietan.beth<pietan.beth @principal.com> Subject: Edgewater Plans-Bogdahn Invoices for Payment Date: Sat,Jun 23,2012 5:25 pm Attachments: June_30,_2012=_Police.pdf(158K),June_30,_2012_General.pdf(160K) Jill, Beth, Attached are invoices for payment, as follows: The Bogdahn Grou. '3 3 625.00 - Gener. The Bogdahn Group - $3,625.00 - Police Please mail the checks to the following address: The Bogdahn Group 4901 Vineland Road,Suite 600 Orlando, FL 32811 Thank you for your prompt processing of these invoices. Please contact me if you have any questions or need any additional information. Sheila Hutcheson Pension Plan Administrator 3860 Grantline Road Mims, FL 32754 321-267-3082 321-267-4728 (facsimile) shutch97500aol.com 1 of 1 6/23/2012 5:25 PM THE Invoice BOGDAHN GROUPDate Invoice # 6/22/2012 7714 4901 Vineland Rd Suite 600 Orlando,FL 32811 Bill To Edgewater General Employee Pension Plan email - Sheila Hutcheson Description Amount Performance Evaluation and Consulting Services 3,625.00 4/1/2012-6/30/2012 Balance Due (--- $3,625.00