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12-15-2014 CITY OF EDGEWATER POLICE OFFICERS' PENSION BOARD QUARTERLY MEETING MINUTES City Hall Council Chambers Monday December 15, 2014 at 1:30PM TRUSTEES PRESENT: David Arcieri Lawrence Leaf John Tarr James Morey TRUSTEES ABSENT: Larry Brinson OTHERS PRESENT: H. Lee Dehner, Board Attorney Ferrell Jenne, Plan Administrator Jack Evatt, Investment Consultant Doug Lozen, Board Actuary John McKinney, Finance Director Brian Bizzell, Salem Trust Mark Rhein, Salem Trust John Hamlin, Dana Investment 1. Call to Order John Tarr called the meeting to order at 1:35PM. 2. Roll Call -As reflected above. 3. Public Comment- None. 4. Approval of Minutes The minutes from the September 15, 2014 quarterly meeting were approved upon motion by James Morey and second by Lawrence Leaf motion carried 3-0. 5. New Business a. Discussion of early implementation of GASB 68. i. John McKinney stated that GASB 68 replaced GASB 27 and briefly described what information the statement included. Mr. McKinney then commented that the general employees' pension board voted for early implementation and recommended for the police board to do the same. Mr. McKinney also explained that the cost for the early implementation will be reimbursed by the City in way of City contributions. The Board voted to early implement GASB 68, upon motion by James Morey and second by Lawrence Leaf, motion carried 3-0. Note: David Arcieri arrived at 1:40pm b. Discussion of Martha Miles calculation. i. Lee Dehner recommended to contact Principal. Ferrell Jenne explained that Foster & Foster tried to contact Principal but they replied that their contract was with the City and a City representative would need to request the information. Principal then told the Foster & Foster representative that a contract with the City must be in place before they answer any questions. ii. Lee Dehner stated that Principal is not obligated to administer the Plan any longer. 1 The Board voted to send an authorization letter to Principal naming Ferrell Jenne as a City representative, upon motion by Lawrence Leaf and second by James Morey, motion carried 4-0. 6. Old Business - None. 7. Reports a. Salem Trust, Brian Bizzell and Mark Rhein i. Lee Dehner stated that the general employees' pension board asked Salem Trust to present fee schedule options to Jack Evatt and then they are having Mr. Evatt do an analysis and make a recommendation based on his findings. ii. Board agreed to follow the general employees' action and directed Jack Evatt to perform the same analysis. iii. Mark Rhein discussed the pending litigation against Pennant Management. 1. Mr. Rhein commented that the fraud was 180M and the transaction was based on paperwork approved by an authorized agent. Most of the assets are hard assets and they are pursuing him criminally. Mr. Rhein stated that no Salem Trust or Pennant Management employee was involved in this. a. John Tarr asked if this was going to financially affect Salem Trust. Mark Rhein commented that there is some exposure. Lee Dehner stated that Jack Evatt is aware of the situation and is keeping a close eye on any developments. b. The Bogdahn Group, Jack Evatt i. Quarterly report as of September 30, 2014. 1. The quarter started at approximately 8.11M and ended at approximately 8.08M. Mr. Evatt stated that it was a tough quarter for active managers. 2. Earnings for the quarter were -1.17% (gross), underperforming the policy benchmark of-.70% by 0.47% points. 3. The gross performance of-1.17% ranked in the 5511 percentile of the public fund sample. 4. Since inception, the fund is at 4.76%, underperforming the policy benchmark of 4.84% by 0.08% points. 5. The total fund portfolio (net)fiscal year to date is 10.69% beating the benchmark of 10.29% by 0.40% and beating the assumed rate of return. 6. Jack Evatt commented that the Plan had a very good fiscal year and all managers performed well. 7. Mr. Evatt has no recommendations at this time. c. Dana Investment Advisors, John Hamlin i. Quarterly report as of September 30, 2014. 1. Earnings for the quarter were -0.30% (gross), underperforming the policy benchmark of 1.13%. 2. The total return fiscal year to date is 21.42% beating the policy benchmark of 19.73%. 3. John Hamlin briefly reviews the individual contributors and detractors with the Board. 4. Mr. Hamlin stated that they have roughly a 2% position across the portfolio, once anything gets to 4% or higher, they trim it. 5. James Morey asks about the balance difference between 09/30/13 and 09/30/14. Mr. Hamlin stated that this is due to 1.068M being moved from Dana Investment to Vanguard. d. Christiansen & Dehner, H. Lee Dehner i. Discussion of SB 1128. 2 1. Puts a 300 hour cap on overtime. The effective date is either July 1, 2011 or when the last CBA was done. As of the effective date, max is what each member has accumulated. The member is able to restore hours if used, but can't exceed the max. 2. John Tarr commented that the last CBA was October 1, 2011. 3. Mr. Dehner stated that the time period can be fiscal or calendar year. He also recommended that hours should be able to be replenished. 4. John Tarr commented that he thinks members should be able to replenish hours and it should be based on fiscal year. ii. Board discussed City health insurance documents. a. Donna Looney stated that the City pays the provider directly. Lee Dehner stated that a letter is needed from the City stating that this is occurring. iii. Board discussed Plan Restatement. 1. Lee Dehner stated that he is finishing up the draft plan restatement and will present the draft for discussion at the next meeting. iv. Discussion of SB 534. 1. Keith Brinkman stated that the State is only going to post information that is required by the Statue. However, Mr. Dehner reminded the Board that additional information can be posted on the City's website. 8. Disbursements Disbursements were approved as stated on the agenda upon motion made by James Morey and second by David Arcieri, motion carried 4-0. 9. Staff Reports, Discussion, and Action a. 2015 membership fees for FPPTA. i. Ferrell Jenne stated that the Board were members of FPPTA in 2013 and the fee is$600. Board voted to renew their FPPTA membership for 2015 for $600 upon motion made by Lawrence Leaf with no second motion, motion did not carry. b. Salem Trust ACH authorization form. i. Ferrell Jenne explained that Salem is not asking the Board to change the way they approve payments, but to allow Salem to pay vendors via ACH instead of a check. Board approved executing the ACH authorization form upon motion made by James Morey and second by David Arcieri, motion carried 4-0. 10. Adiournment The meeting adjourned at 2:50PM 11. Next Meeting March 16, 2015 at 1:30PM. ppspectfully s bmitted by: Approved`by err II Jenne(, PI n Administrator Joie Tarr, Chairman j : Date Approved By the Pension Board: mKCH W, -010 11 3