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03-09-2020 CITY OF EDGEWATER FIREFIGHTERS' PENSION BOARD QUARTERLY MEETING MINUTES City Hall Council Chambers Monday, March 09, 2020 at 4:OOPM TRUSTEES PRESENT: Justin Nickels David Blair James Binder TRUSTEES ABSENT: Ron Hayward OTHERS PRESENT: Ken Harrison, Sugarman &Susskind John Thinnes, AndCo Consulting David Kelly, Bowen Hanes &Co. (via phone) Michelle Rodriguez, Foster& Foster Doug Lozen, Foster& Foster Jim Daly, City of Edgewater 1. Call to Order—Justin Nickels called the meeting to order at 4:09pm. 2. Roll Call —As reflected above. 3. Public Comments— None. 4. Approval of Minutes The December 09, 2019, quarterlv meetinq minutes were approved, upon motion bv David Blair and second bv James Binder; motion carried 3-0. 5. New Business a. New Pension Trustees i. Michelle Rodriguez introduced the new member elected trustee, James Binder, to the Board and informed them that Justin Nickels ran unopposed and would serve another term. Michelle commented firefighter Jason Haynes had submitted an application for the vacant council appointed seat and was expected to be appointed at the next City Council meeting. b. Schedule of Initial Disability Hearing i. Ken Harrison advised the Board the IME report had not been submitted yet and added once the report had been received, the Board could determine if a special meeting was needed for the initial disability hearing. 6. Old Business— None. 7. Reports a. Bowen, Hanes &Co., David Kelly, Investment Manager i. December 31, 2019, Quarterly Report 1. David Kelly reviewed the current market environment, the oil industry volatility, and the market corrections caused by the COVID-19 virus. 2. Justin Nickels commented the Boeing stock had been held for so long and asked if they planned to change it based on the latest news. David Kelly recommended they hold onto it since Boeing is a world class stock and added when the dust settles it would be fine. The Board voted to approve the investment manaqer report as presented, upon motion bv James Binder and second bv David Blair; motion carried 3-0. b. AndCo, John Thinnes, Investment Consultant i. December 31, 2019, Quarterly Report 1. John Thinnes reviewed the stock market over the last quarter. John also reviewed historical returns of the stock market and explained how election results often affect the stock market. 2. John Thinnes reviewed the compliance checklist and explained the equity category was off their target by a very small amount. John advised the Board he did not have any recommendations for changes at this time. 3. The market value assets as of December 31, 2019, were $16,041,745. 4. The total fund gross returns for the quarter ending December 31, 2019, were 4.82%, underperforming the policy benchmark of 5.90%. The 1, 3, and 5-year trailing returns were 22.29%, 12.49% and 8.58%, respectively. Since inception (12/1/01), the net return was 6.70%, underperforming the benchmark of 7.00%. The Board voted to approve the investment consultant report as presented, upon motion bv David Blair and second bv James Binder; motion carried 3-0. 5. John Thinnes advised the Board he had made the following proposed changes to the plan's Investment Policy Statement: a. Section III A.1 was changed to read "target allocations above" instead of listing specific percentages. b. Section III A.3 was changed to read "actuarial earnings assumptions" instead of listing a specific amount. 6. John Thinnes reviewed Section IV A.4 regarding pooled funds and explained the Board had no discretion in how mutual funds were invested. John also reviewed the criteria for investment evaluations. The Board voted to approve the revised Investment Policv Statement as presented, upon motion bv James Binder and second bv David Blair; motion carried 3-0. c. Foster& Foster, Doug Lozen, Plan Actuary i. October 01, 2019, Actuarial Valuation Report 1. Doug Lozen reviewed the role of the actuary in the plan and changes in the plan provisions and explained how they affected the unfunded liability. Doug commented an experience study was done last December and as a result, the plan's rate assumption was lowered to 7.25% in this valuation. 2. Justin Nickels asked the actuary to explain the reason for smoothing returns. Doug Lozen explained actuarial smoothing involved withholding a part of surplus earned in good years to support any losses the plan may experience in bad years. Doug added this technique helped to foster stability in the plan and that this pension plan had been in good shape for a long time. 3. Justin Nickels asked how the plan could put benefit enhancements in place. Doug Lozen stated the Board, or the Union needed to let him know which benefit enhancements they were interested in and he would prepare a cost study. Doug added the cost of benefit changes were smoothed over 15 years. The Board approved the October 1, 2019, valuation report as presented, upon motion bv James Binder and second bv David Blair; motion carried 3-0. The Board voted the declaration of returns for the plan shall be 7.25% for the next vear, the next several vears, and the lonq-term thereafter net of investment related expenses, upon motion bv David Blair and second bv James Binder; motion carried 3-0. d. Sugarman & Susskind, Ken Harrison, Board Attorney i. SECURE Act Memo 1. Ken Harrison reviewed the memo and commented the IRS increased the minimum required distribution provision to age 72 and beneficiaries had to take distribution of the account over a ten-year period. ii. 300 Hour OT Rule 1. Ken Harrison reviewed the research he had done on this issue. Ken commented he asked the State for an opinion, but they declined to opine on the issue. The City attorney reached out to the State Attorney General, but that office also declined to make a determination. Ken commented in his opinion this was a collective bargaining issue to be negotiated between the City and the Union. iii. Proposed Provider Policy 1. Ken Harrison advised the Board he drafted a proposed policy at their request that required the Board to evaluate all service providers. Ken commented the policy stated they should choose one provider each year to evaluate and there was no stipulation that action be taken. Justin Nickels commented this was important for future trustees because it forced them to look at the performance and fees of providers from time to time. The Board voted to approve the Service Provider Policv as presented, upon motion bv James Binder and second bv David Blair; motion carried 3-0. iv. Ken Harrison reviewed the ADA compliance requirement and commented the Board was required to publicly post certain information. v. Ken reviewed the recent ransom ware trend and explained insurance companies were trying to figure out the best way to address the issue. vi. Ken Harrison reviewed a recent change in the law regarding notaries and commented documents could now be notarized electronically. vii. Justin Nickels asked if he could get a refund from the FPPTA since he did not attend the last conference. Michelle Rodriguez commented she would reach out to them to see if they would allow for it. 8. Consent Aqenda a. Payment ratification i. Warrant#62, #63, #64, #65 and #66 b. Fund activity report for December 03, 2019 through March 02, 2020 The Board voted to approve the consent aqenda as presented, upon motion bv David Blair and second bv James Binder; motion carried 3-0. 9. Staff Reports, Discussion, and Action a. Foster& Foster, Michelle Rodriguez, Plan Administrator i. Cybersecurity update 1. Michelle Rodriguez reviewed a memo prepared by CEO Brad Heinrichs regarding the measures Foster& Foster had taken to protect their client's data. ii. Michelle Rodriguez reminded the Board they needed to elect a secretary since Herb Epstein resigned. Justin Nickels nominated David Blair and David accepted the nomination. There being no further nominations, David Blair would serve as secretary for the next year. iii. EducationalOpportunities 1. Michelle Rodriguez reviewed upcoming educational opportunities available to the Board and outlined the benefits of attending the Division of Retirement Police Officers' and Firefighters' Pension Trustees' School. 10. Trustees' Reports, Discussion, and Action— None. 11. Adjournment— Meeting adjourned at 5:56pm. 12. Next Meetinq —June 08, 2020, at 4:OOpm. Respectfully submitted by: Approved by: �. ?�:, i;'� /� `;� /�.T!%�4-.��=% _z� �C� Michelle Rod �guez;Plan Adr��n trator Justin Nic Is, Chairman Date Approved by the Pension Board: 06/08/2020