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Pension_05-09-2022Min BOARD OF TRUSTEES City of Longwood Police Officers and Firefighters Pension and Trust Fund Longwood City Commission Chambers 175 West Warren Avenue Longwood, Florida REGULAR MEETING MINUTES May 9, 2022 6:00 P.M. Present: Robert Redditt, Chair Bruce Kubec, Vice-Chair Kevin Little, Secretary Chris Eichler, Member Bob Sugarman, Board Attorney(Via Zoom) Michelle Longo, City Clerk Jeremy Langley, Florida League of Cities Charles Carr, Southern Actuarial Services Company, Inc. (Via Zoom) Absent: Cole Copertino, Member Judith Rosado, Financial Services Director 1. Call to Order. Chair Redditt called the meeting to order at 6:00 p.m. 2. Pledge of Allegiance. 3. Approval of Minutes: January 28, 2022, Special Meeting February 2, 2022, Regular Meeting The Board reviewed the minutes. Vice-Chair Kubec moved to approve the minutes as presented. Seconded by Member Eichler and carried by a unanimous voice vote with Member Copertino absent. 4. Review of Agenda Packet Material. A. Quarterly Performance Review (Report ending December 31, 2021). Mr. Langley presneted the quarterly report. The beginning balance was $27,372,734.89, contributions were $204,345.30, earnings were $1,191,997.04, distributions were $75,769.23, expenses were $14,761.59, and the ending balance was $28,678,546.41. He also went over the numbers for March 2022 and briefly spoke about the current market conditions since December. Pension 05-09-2022/1 Agenda Packet Page 3 B. Plan Account Statements (December 2021,January 2022, and February 2022). Chair Redditt reviewed the statements. The Beginning Balance for December 2021 was $27,558,633.39, the Contributions were $132,979.07, the Earnings were $1,015,000.30, the Distributions were $26,876.35, the Fees and Expenses were $1,190.00, and the Ending Balance was $28,678,546.41. The Beginning Balance for January 2022 was$28,678,546.41,the Contributions were $110,166.00,the Losses were $1,152,209.24,the Distributions were $24,446.44, the Fees and Expenses were $10,084.82, and the Ending Balance was$27,601,971.91. The Beginning Balance for February 2022 was $27,601,971.91, the Contributions were $1,968.00,the Losses were $486,695.71, the Distributions were $25,803.20, the Fees and Expenses were $337.50, and the Ending Balance was $27,091,103.50. The Board noted the small amout of February contributions. They expect to see the contributions caught up in March. Secretary Little moved to accept the Plan Account Statements as presented. Seconded by Vice-Chair Kubec and carried by a unanimous voice vote with Member Copertino absent. C. Expense Report. Chair Redditt reviewed the Expense Report. Vice-Chair Kubec moved to approve the Expense Report as presented. Seconded by Member Eichler and carried by a unanimous voice vote with Member Copertino absent. D. Board review for consideration the draft of the proposed Disability Determination and Review Procedures and the Continued Disability Verification form. Mr. Sugarman reminded the Board that at the last meeting they asked for procedures for verifying that a member getting a disability pension is still disabled. He recommended that this be verified every year to every other year. But it can be done more often if needed. The Board would review all the disability pensions at the same meeting. Currently 3 retirees are getting a disability pension. Normally the verification process stops when a member reaches normal retirement age. Mr. Sugarman explained the verification letter would be sent to the retiree. The retiree would then fill out the form and return it for review. If a medical exam is Pension 05-09-2022/2 Agenda Packet Page 4 needed the member would pay for it; however, if a follow up exam was needed the Plan would pay for it. Mr. Sugarman reviewed the process for a member to receive a disability penstion. This is the same process as used in the past. The procedures are now written out. The Board discussed starting the disability verification process and doing it every year then in about 4 years they will review the timeline again Secretary Little moved to adopt the proposed Disability Determination and Review Procedures and the Continued Disabilty Verificaiton form as presented. Seconded by Vice-Chair Kubec and carried by a unanimous voice vote with Member Copertino absent. The City will send out the letters to the members receiving a disability pension so they can be reviewed at the next meeting. E. Board review for consideration the cost study prepared by the actuary for possible changes in the plan's assumption rate. Mr. Langley and Mr. Carr presented the cost study prepared for possible changes in the plan's assumption rate. They answered questions from the Board Members. Mr. Carr informed the Board that they could use high returns from last year to help buy a lower assumption rate. He explained that the assumption rate could be lowered and the City could still get a slightly decreased employer contribution rate. The Board discussed the current market conditions. Vice-Chair Kubec moved to reduce the assumed rate on the investment return from 7%to 6.5% beginning with the October 1, 2021 valuation and thereafter. Seconded by Secretary Little and carried by a unanimous voice vote with Member Copertino absent. Mr. Carr confirmed that he will issue the full report and could attend the next meeting on August 3rd but would have to join at 6:30 p.m. due to a previous engagement. 5. Other Business. A. Board discussion and review of the Florida League of Cities Full-Service Plan. Chair Redditt reviewed the information provided regarding what would be provided for full administrative services and noted the fee would be $750 for each meeting. Pension 05-09-2022/3 Agenda Packet Page 5 Discussion ensued and Mr. Langley answered questions about the various services that would be provided. He agreed that the new disability confirmation process and answering public records requests and supneas would be done by the League. Ms. Longo will still post the agenda and handle the room set up and audio. This would not be a long term contract and could be terminated at any time. Mr. Langley explained that Stephanie Forbes will be the one sending out the agenda packets and information. She handles the daily operations of the Plan. Secretary Little moved to accept the Florida League of Cities proposal to provide administrative services amended to include the response to public record requests and authorize the Chairman to sign the agreement after being reviewed by counsel and with the understanding the agreement is terminable at will by the Trustees. Seconded by Vice-Chair Kubec and carried by a unanimous voice vote with Member Copertino absent. 6. Board Attorney Report. Mr. Sugarman reported that Josh Imainolamaio's disability has been processed. He appreciated the detailed minutes from that meeting. However, they would need to be redacted if ever subject to a public records request. Mr. Sugarman reminded the Board of continuing education opportunities for trustees. He also reminded the Trustees to file the Florida Commission on Ethics form 1. He highly encouraged the Trustees to send the administrator their receipt of the filing of the report. He also confirmed that the Plan Member's benefits are not affected by the assumption rate changed that was made today. 7. Member Comments. None. 8. Public Participation. None. 9. Adjournment. Chair Redditt adjourned the meeting at 7:34 p.m. Minutes approved by the Board of Trustees: 08-0 2022 VV obert Redditt, Chair ATTEST: Jer y L , Recording Secretary Pension 05-09-2022/4 Agenda Packet Page 6 This Page Left Blank Intentionally Pension 05-09-2022/5 Agenda Packet Page 7