09-17-2012 General Employees'Pension Board of Trustees
Minutes-Regular Meeting
September 17,2012
Page 1 of 3
CITY OF EDGEWATER
GENERAL EMPLOYEES'PENSION BOARD
Regular Meeting
MINUTES
Monday, September 17,2012
CALL TO ORDER/ROLL CALL/DETERMINATION OF A QUORUM
The Edgewater General Employees' Pension Board held its quarterly (regular) meeting on Monday,
September 17,2012 in the City Hall Conference Room at the City of Edgewater, Florida.
Members Present: Bobby Laramore
John McKinney
John Brackin
Brenda Dewees
Tyna Hilton
Members Absent: Gigi Bennington
Tim Sopko
Plan Attorney: H. Lee Dehner
Board Administrator: Sheila Hutcheson
Consultant: Jack Evatt,The Bogdahn Group
City Staff: Julie Christine,Personnel Department
Tracey Barlow, City Manager
Donna Looney,Personnel Director
Vice-Chairman Dewees called the meeting to order at 11:00 a.m.; there was a quorum with five
members present.
APPROVAL OF MINUTES-Quarterly Meeting-June 11,2012
Member Hilton made a motion to approve the minutes of the June 11, 2012 quarterly meeting; Member
Laramore seconded the motion, which passed unanimously.
NEW BUSINESS
Determination of Plan's funding basis for Valuation: fixed dollar amount or percentage of payroll
The Administrator advised the Board that the memoranda from the Division of Retirement and Foster &
Foster outlined information in this regard. Additionally, the City has stated that its preference is to use
the fixed dollar amount as the funding method for the Plan beginning with the
October 1, 2012 valuation, since this is a closed plan. Attorney Dehner outlined the information and
history of funding from a fixed dollar basis some years back to the more recent requirement that the
contribution be made on a percentage of payroll basis so that any new hires' salaries would be considered.
Member Laramore asked what the difference would be between the two methods and Member McKinney
discussed both methods. The Plan will be funded properly either way.
General Employees'Pension Board of Trustees
Minutes-Regular Meeting
September 17,2012
Page 2 of 3
Member Hilton made a motion to maintain percentage funding method for the October 1, 2012 Valuation
and adopt the fixed dollar amount funding method as of the October 1, 2013 Valuation; Member
Laramore seconded the motion, which passed unanimously.
OLD BUSINESS-None.
REPORTS(ATTORNEY/CONSULTANTS)
Jack Evatt,The Bogdahn Group,Performance Consultant
Quarterly Report-June 30,2012
Jack Evatt opened by discussing the report he distributed to the Board. He reported that the fund had
$12,313,136 on June 30, 2012, compared to $12,869,555 on March 31, 2012. The return for the quarter
was negative 2.46%, under-performing the index; and 12.63% for the fiscal year to date (net), which out-
performed the index. As of August 31, 2012, the fiscal year to date performance increased to 15.88%.
Next, he discussed the cash flows and noted the growth of the fund in the fiscal year, despite high dollar
payments to retirees. The problem areas that have been discussed previously with respect to Principal's
manager allocations have continued. Vice-Chairman Dewees asked Mr. Evatt to comment on the impact
of the volatility of the mid-East and he said that the market has remained strong in spite of this situation.
Mr. Evatt recommended that the Board rebalance the portfolio so that the "Core" account can be
replenished for distributions.
Member Brackin made a motion to rebalance the portfolio to replenish the Core account for
distributions, as recommended by the Consultant, and to authorize execution of a letter of direction in this
regard to Principal;Member Hilton seconded the motion, which passed unanimously.
H.Lee Dehner,Plan Attorney
Mr. Dehner opened his report with a discussion of over-payments to retirees who have died, with benefits
improperly continued by direct deposit to a joint bank account owner in some cases to a person who is not
entitled to any beneficiary or survivor benefits. He also discussed the change dates, in social security
offset options, in which the benefit is supposed to decrease at a certain date. If this change date is not
communicated to and is not documented in the records of the custodian bank, benefits could be over-paid
and can be difficult to recover. Ms. Hutcheson said that she contacted Principal in this regard and asked
them to advise immediately of any deaths found through their monthly social security data base death
checks. She said she also conducts retiree death checking by social security numbers and performed this
search in July with no "hits." While there is some time lag between the date of death and the deceased
person's social security number search confirming the death,the audits will be conducted quarterly by the
Administrator to ensure that deaths not reported to the City/Plan are timely found. She also said that
custodian banks typically issue an annual audit to have the Administrator to review to be sure their
records have change/stop dates, etc. Salem Trust,the custodian bank previously hired by the Board, will
perform an annual audit of benefit options to ensure that they have any stop/change dates in their records.
The legislative session for planning will begin in November and likely will have some pension changes.
Attorney Dehner then reported a significant change in the interpretation of the usage of State monies for
General Employees'Pension Board of Trustees
Minutes-Regular Meeting
September 17,2012
Page 3 of 3
Police and Fire Plans. This does not affect the General Plan and was provided for information only.
Status Report-Issues with Principal
Attorney Dehner summarized relevant information for the Board regarding the issues with Principal and
the status of settlement negotiations in this regard. He will keep the Board apprised of the status of
negotiations.
Sheila Hutcheson,Plan Administrator
The Administrator confirmed that all trustees had timely filed their Financial Disclosure Forms.
RAFTIFICATION OF PROCESSED DISBURSEMENTS/RETURN OF CONTRIBUTIONS,
DISBURSEMENTS,and 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,2nd 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
6. Tonya Elliott, commencement of early retirement as of August 1, 2012, terminated,
vested member-retiree's lifetime with member contribution refund
7. 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
Member McKinney made a motion to approve the processed disbursements/return of contributions and
deposits;Member Laramore seconded the motion, which passed unanimously.
TRUSTEES',STAFF,EMPLOYEES',and PUBLIC REPORTS,DISCUSSION,and ACTION
ADJOURNMENT-There was no further business and the meeting was adjourned at 11:42 a.m.
Respectfully Submitted: Approved:
C�2C Ertl-C� Zez/e-e4
Sheila Hutcheson,Plan Administrator Gigi Bennington,Chairman