09-17-2012 Police Pension Board of Trustees
Minutes-Quarterly Meeting
September 17,2012
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CITY OF EDGEWATER
POLICE OFFICERS'PENSION BOARD OF TRUSTEES QUARTERLY MEETING
MINUTES
Monday,September 17,2012
CALL TO ORDER/ROLL CALL/DETERMINATION OF A QUORUM
The Edgewater Police Officers' Pension Board held its quarterly meeting on Monday, September 17,
2012 in the City Hall Conference Room at the City of Edgewater, Florida.
Members Present: Vincent McCauley
David Arcieri
John Tarr
Members Absent: Lawrence Leaf
Ferd Heeb
Plan Attorney: H. Lee Dehner
Plan Administrator: Sheila Hutcheson
Consultant: Jack Evatt,The Bogdahn Group
City Staff: Julie Christine,Personnel Department
Tracey Barlow, City Manager
Donna Looney, Personnel Director
Secretary (Acting Chairman) Tan called the meeting to order at 1:30 p.m. There was a quorum with
three members present.
Election of Officers
Chief Arcieri was nominated as Chairman by Secretary Tarr and seconded by Member McCauley.
The nomination was approved unanimously. The Board confirmed John Tarr as the Board's
Secretary.
APPROVAL OF MINUTES -Quarterly Meeting-June 11, 2012
Member McCauley made a motion to approve the minutes of the June 11, 2012 quarterly meeting;
Member Tarr seconded the motion, which passed unanimously.
NEW BUSINESS
Consideration of Rules Manual
This item had been deferred in the past due to the absence of Trustees when discussions occurred.
Chairman Arcieri noted that he would like to discuss this as it seems that this item has not made any
headway toward adoption. The Administrator, Attorney, and City Manager provided some historical
information. Some prior members had objections to the travel sections, but current members do not
have this objection. The language in the Attorney's draft regarding the fifth trustee should remain as
stated, as should the section on DROP. Chairman Arcieri recommended adopting the Rules Manual
with the change on travel/education and the notation that the Plan "MAY" use the City banking
services. The Board continued its discussion of other items, as follows:
Police Pension Board of Trustees
Minutes-Quarterly Meeting
September 17,2012
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Section 10.8 - compliance with City purchasing policy: some wished to delete this, but the Chairman
said he thought the education/travel section should be changed to City policies, but other changes
noted by the City Manager will not be included. It was stated that members can receive two benefit
calculations at no cost. The manual will include a change to the trustee election/appointment term
dates that are in effect.
Section 8.1 - form of ordinance. The language proposed by the City Manager is acceptable as it
reflects actual practice.
Section 10.2 - hiring performance monitors. The Attorney said it is acceptable to delete "at all times"
but keep "shall" engage (not "may"). The language on contribution rates will not change from the
language in the draft manual.
It was the consensus of the Board to direct the Attorney to revise the Rules Manual as discussed above
and the Board approved issuance of the Manual to Trustees.
Administrative Budget Report
The Administrator had provided in the agenda package the report of expenses through those included
on this agenda. This report is for information only and requires no action.
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(F&F)outlined information in this regard. Additionally,the City Finance Director stated that
it is the City's preference is to maintain the percentage of payroll funding method for the Plan
beginning with the October 1,2012 valuation.
Attorney Dehner outlined the information and history of funding from a fixed dollar basis four 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. Both the Administrator and the Attorney said the
Plan will be funded properly either way, but the Attorney considers the percentage of payroll method
to be more precise than the fixed dollar contribution. F&F said they will continue to use the
percentage of payroll funding method unless otherwise directed.
Member McCauley made a motion to maintain the percentage of payroll funding method as of the
October 1, 2012 Valuation;Member Tarr seconded the motion, which passed unanimously.
OLD BUSINESS-None
REPORTS(ATTORNEY/CONSULTANTS)
The Bogdahn Group,Performance Consultant-Quarterly report-June 30, 2012
Jack Evatt opened by discussing the performance as outlined in the reports he distributed. The return
for the quarter was negative 2.24% (under-performing the index) and 12.25% for the fiscal year to
date, which out-performed the index. The fund's assets were $7,782,335 as of June 30, 2012,
compared to $8,067,250 as of March 31, 2012. As of August 31, 2012, the fiscal year to date
Police Pension Board of Trustees
Minutes-Quarterly Meeting
September 17,2012
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performance increased to 15.64%. Next, he discussed the cash flows and noted the growth of the fund
in the fiscal year, despite high dollar payments to retirees. Mr. Evatt reviewed the performance by
each of the investment classes. Member McCauley discussed his concerns about the asset allocation
and the Board's authority to make changes. Mr. Evatt said the difficulty is the Board trying to time
the market and making certain changes to the allocation could significantly affect the City's
contribution cost. The problem areas that have been discussed previously with respect to Principal's
manager allocations have continued but the fund is very diversified,which is good.
Mr. Evatt recommended that the Board rebalance the portfolio so that the "Core" account can be
replenished for distributions.
Member Tarr 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 McCauley seconded the motion, which passed unanimously
H.Lee Dehner,Plan Attorney
Mr. Dehner opened his report by summarizing 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.
Mr. Dehner discussed the issue 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 on 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.
Interpretation of extra benefits law- 1999(City of Naples opinion)
The Attorney noted that this interpretation is a "sea change" in the use of State monies and minimum
benefits contrary to the long-held position of the Division of Retirement. The opinion letter makes it
clear that benefits can be reduced below the 1999 level, but it is not clear about further reductions. It
also provides that an actuarial calculation should be performed to determine what the State monies
actually cover/fund.
Sheila Hutcheson,Plan Administrator
The Administrator confirmed that all trustees had timely filed their Financial Disclosure Forms.
Council-appointed trustee McCauley's term ends on October 6,2012
The Board expressed its gratitude to Member McCauley and he said he had enjoyed his service. The
Administrator will notify the City Manager and ask that the Council process the appointment as soon
as possible. She also asked the Board to recommend any residents who might be interested in serving
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Minutes-Quarterly Meeting
September 17,2012
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to submit an application to the City Clerk.
RATIFICATION of PROCESSED DISBURSEMENTS/RETURN OF CONTRIBUTIONS and
DEPOSITS
DISBURSEMENTS
1. Christiansen&Dehner,professional legal fees-$67.60,$1,215.47,$67.60
2. Sheila Hutcheson, plan administration fees - $4,500.00 ($1500/month); mileage
expense-$11.10
3. The Bogdahn Group,performance consultant fees,2nd quarter, 2012 -$3,625.00
4. Jeff Leuenberger, commencement of normal retirement for terminated, vested
member as of August 1,2012(joint and 100% survivor option)
5. Brandi Southerland, refund of after-tax member contribution (non-vested former
member)-$322.81
DEPOSITS
2011 Premium Tax Distribution-$122,039.14(2010 amount- $125,638.65)
Member McCauley made a motion to approve the processed disbursements/return of contributions
and deposits;Member Tarr seconded the motion, which passed unanimously, upon a roll call vote.
STAFF REPORTS,DISCUSSION,and ACTION/TRUSTEES' REPORTS,DISCUSSION and
ACTION; REQUESTS FROM THE PUBLIC/EMPLOYEES PRESENT -none
ADJOURNMENT
There was no further business, and the Chairman adjourned the meeting at 2:54 p.m.
Respectfully Submitted: Approved:
aor' 414P
Sheila Hutcheson D !id Arcieri, Chairman
Plan Administrator