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03-19-2018CITY OF EDGEWATER GENERAL EMPLOYEES' PENSION BOARD QUARTERLY MEETING MINUTES City Hall Council Chambers Monday, March 19, 2018 at 10:30AM TRUSTEES PRESENT: Bridgette King Brenda DeWees Tim Sopko Tyna Hilton Tiana Dewees TRUSTEES ABSENT: None OTHERS PRESENT: Paul Daragjati, Klausner, Kaufman, Jensen & Levinson Julie Christine, Director, Human Resources, City of Edgewater Frank Wan, Burgess Chambers & Associates Drew Ballard, Foster & Foster Ferrell Jenne, Foster & Foster Call to Order — Brenda DeWees called the meeting to order at 10:37 a.m. 2. Roll Call — As reflected above. Public Comments — None. 4. Approval of Minutes The minutes from the December 11, 2017, quarterly meeting were approved upon motion by Tyna Hilton and second by Tim Sopko, motion carried 5-0. New Business — None. Reports a. Burgess Chambers & Associates, Frank Wan, Investment Consultant. i. Presentation of the December 31, 2017, quarterly report. 1. Frank Wan gave a brief overview of the market environment during the quarter. 2. Frank Wan reviewed the discount curve for the bond market and the respective yields. 3. The Market Value of Assets as of December 31, 2017, were $12,537,556, up from $12,504,816 at the end of the previous quarter. The total fund quarterly return was 3.2%. The 3 and 5 - year total fund trailing returns were 5.8% and 8.4%, respectively. 4. Frank Wan reviewed the asset allocations and explained the rebalancing that takes place in between quarters. 5. Frank Wan reviewed the performance of each manager. Frank commented that they were monitoring the Wells Fargo portfolio as half of the portfolio was tech -based. 6. Frank Wan didn't recommend making any changes. b. Foster & Foster, Drew Ballard, Actuary. i. Presentation of October 1, 2017, actuarial valuation report. 1. The total required contribution increased from $752,365 to $785,421. The balance due from the City increased from $744,629 to $781,161. 2. Drew Ballard commented that experience since the prior valuation had been less favorable than expected, relative to the plan's actuarial assumptions. The primary sources of unfavorable experience included a 5.80% investment return (Actuarial Basis, net of fees), falling short of the 6.75% assumption, average increases in pensionable compensation that exceeded the 4% assumption, and no inactive mortality. There were no material sources of actuarial gain. Additionally, this valuation of the Plan incorporated the state -mandated mortality assumption under Chapter 2015-157, Laws of Florida. 3. Drew Ballard commented that there was a City shortfall contribution of $11,098 for the fiscal year ended September 30, 2017. An interest charge of $62 was payable for each full month after September 30, 2017, until this shortfall contribution was deposited. 4. Drew Ballard reminded the board the contribution amounts in the October 1, 2017 valuation were applicable to Fiscal Year Ending September 30, 2019. 5. Drew Ballard reviewed the assets and liabilities, commenting that four members commenced a benefit during the Fiscal Year. 6. Drew Ballard reviewed the UAAL and the biggest drivers that cause experience gains and losses. The board voted to approve the October 1, 2017 actuarial valuation as presented upon motion by Tim Sopko and second bV TVna Hilton, motion carried 5-0. The board voted the declaration of returns for the plan shall be 6.75% for the next year, the next several years, and the long-term thereafter, net of investment -related expenses, upon motion bV TVna Hilton and second bV Bridgette King, motion carried 5-0. c. Klausner, Kaufman, Jensen, Levinson, Paul Daragjati, Attorney. i. Legislative Session. 1. Paul Daragjati stated that no pension bills passed, but commented that a PTSD bill passed that would allow Police and Fire members to claim PTSD under Workers' Compensation without an incident. ii. Update of Summary Plan Description (SPD). 1. Paul Daragjati commented that he tried to make it user-friendly. Paul commented that he didn't include the in-service distribution language in the SPD since there were no active members that would be eligible for this. 2. Paul Daragjati recommended the board of trustees to review the SPD and it could be adopted at the next meeting. 3. Paul Daragjati commented that he would be submitting a revised invoice #21404 with lower hours. 7. Consent Aaenda a. Ratification of Warrants. i. Warrant #32, #33 and #34 b. Payment Approval of Warrants i. Warrant #35 ii.The invoice for Klausner, Kaufman, Jenson, Levison would be removed from the Warrant and would be added to next warrant with revised, lower hours. c. Fund Activity Report for December 7, 2017 — March 12, 2018 The board voted to approve the consent agenda, with the removal of the Klausner, Kaufman, Jenson, Levison invoice from Warrant #35, upon motion bV Bridgette King and second bV Tim Sopko, motion carried 5-0. 2 8. Staff Reports. Discussion. and Action d. Foster & Foster, Ferrell Jenne, Plan Administrator. i. Upcoming educational opportunities. 1. Ferrell Jenne commented that the FPPTA 341' Annual Conference would be held on June 24-27, 2018, in Orlando, Florida. 2. Ferrell Jenne commented that the Division of Retirement conference, would be held on June 4, 2018 -June 6, 2018 in Tallahassee, Florida. ii. Ferrell Jenne reviewed upcoming Council appointed trustee term expirations, advising Tim Sopko and Bridgette King's terms would expire in July. Tim and Bridgette commented they would let Ferrell Jenne know if they wished to continue serving. 9. Trustee Reports, Discussion, and Action — None. 10. Adiournment — The meeting adjourned at 11:35 a.m. 11. Next Meeting — July 13, 2018, at 10:30 a.m. Respectfully submitted by: Approved by: me` : Ferrell Jenne Name: C)U& A )N ` i "', PIanlAdministrator Title: Date Approved by the Pension Board: 3