HomeMy WebLinkAbout1995 01 31 Board of Trustees Regular Minutes
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BOARD OF TRUSTEES
WINTER SPRINGS PENSION PLAN
MEETING MINUTES
JANUARY 31, 1995
1 .
Call to Order:
The meeting was called to order by Chairperson Hoffmann at
7:30 P.M.
2. Attendance:
Art Hoffmann, Chairperson, Present
Brian Fricke, Present
Joel Berk, Present
Ralph Bowman, Present
Seymour Berman, Present
Ci ty Officials:
John Govoruhk, City Mgr.
Tom Lang, City Attorney
Philip G. Robert, Trust Investment Officer - SunBank
3. Approval of the October 27, 1994 Meetinq Hinutes~
Chairperson Hoffmann wan ted to cl ari fy tha t Fi re and Pol i ce do not
have their own plan, and that all employees are covered under the
same plan.
r- The City Manager provided clarification of the retirement age for
ALL CITY EHPLOYEES which is (65) and early retirement at age (62).
Mr. Berman moved to approve
Seconded by Mr. Fricke. Vote:
the minutes of October 27,
All Aye; motioned carried.
1994.
4. Quarterly review of the Pension Fund with the Pension Fund
Investors.
Mr. Robert distributed the Performance Report for the three (3)
months ending December 31, 1994, and the Favored Sector Performance
in the Business Cycle sheet depicting 1989 to 1995.
Mr. Robert said he would explain the quarterly report and focus on
where they (SunBank) believe things are headed in "1995" and what
they are doing internally to provide what they feel to be
substantially better than average returns for "1995".
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Section 1 of the Performance Report for the last three (3) months,
shows a minus 1.4%; the asset allocation has been kept in line with
about a 60/40 split between stocks and bonds. There was a
substantial portion in cash though at 3.6% is not reflective of the
investment that was purchased at the end of the month. The funds
purchased at the end of the month do not settle until five (5)
business days later. A contribution was obtained at the end of the
month and invested. Mr. Robert explained, "typically, you won't
see more than one half of a percent in the Money Market Fund.
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Board of Trustees/Winter Springs Pension Plan
Meeting Minutes - January 31, 1995
Page 2
The big contributor to the performance of the fund for the quarter
was the loss in the Hi gh Grade Equi ty Fund, and the growth
discipl ine whi ch was down 3%. The Va I ue Fund on the other hand
also lost and was down about 2 1/2%. The quarter was more
indicative of the overall market in 1994 than anything else.
There has been a tremendous amount of industry consolidation in the
past six months, as seen in Standard and Poors 500, particularly in
the food and drug area. This cropped up the market averages and
was not reflective of the individual stock. On a bottom line
basis, we did not perform as expected in the fourth quarter of
1994.
We did very well on the fixed income side. We positioned the Bond
Portfolio in a way that really mitigated the effects of interest
rates. There were positive returns in the Bond Market the second
consecuti ve quarter. He expl ained that the investor psychology has
turned more positive when it relates to Bonds, Bond Funds and
interest rates which he felt will lead into 1995.
r The annualized rate of return over the sixteen (16) months we have
had the portfolio before fees was down 0.11%; a slight negative
return over the sixteen (16) months. After fees, roughly 1.1% over
the period of time. Over this period of time, the Growth Portfolio
has under-performed the market by approximately 1 1/2%.
The Value Fund in 1994 (the High Grade version) came in with a 3.9%
positive return. The Mutual Fund version of that fund ranked fifth
by Lichter Analytical Services in its category. If a 3.5% return
ranks fifth among its style of funds, you know that it was a tough
year in the markets.
The S & P 500 came in at 2.15%. The Bond fund lost less than the
market during that time period, which is the main contributor to
the overall portfolio. Bonds have had a very difficult time over
the past sixteen (16) months and the City came in right as interest
rates had reached bottom, so the City experienced a difficult time
period for the financial markets.
He explained that SunBank has continued with the philosophy that
Growth Stocks will out-perform Value Stocks in the next eighteen
(18) months. He felt that the Asset Allocation set down is where
we want to be going, being that we have seventy (70) percent of the
equity portfolio in Growth Stocks, and thirty (30) percent in Value
Stocks.
r Mr. Robert explained they have maintained close to the forty (40)
percent level in fixed income, and can probably expect that going
forward, not to exceed sixty (60) percent. That would be toward
the high end of the range of where we want to be. He didn't feel
the risk reward was there for stocks. We still want to have good
exposure to fixed income in 1995.
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Board of Trustees/Hinter Springs Pension Plan
Meeting Minutes - January 31, 1995
Page 3
If we feel stocks are up 8 to 10%, bonds on the other hand should
be up 6 to 8%. If interest rates move down as far as long term
rates as we expect them to, we feel bonds can go a long way and we
could see 9%. We are going to stick with the philosophy that 6% is
really a conservative estimate and 8% is more in line with what we
can expect from bonds this year.
Since we feel
lot of assets
meaning that
portfolio.
this is the last move in interest rates, we have a
in the short end and the long end of the market
we have both short and long maturi ties in the
We will be moving to what we call a bullet shape, meaning we are
going to concentrate in the middle ranges of the portfolio in the
2 to 5 year and 5 to 10 year range as far as the average maturity
of notes that we are buying. This is to take advantage of falling
interest rates at the end of the year. You want to move in early
and buy inexpensively.
Mr. Robert referred to Section 3 and explained that the S & P 500
"....., declined 5.87% from its 52-week high a year back from November
1994, and declined 2.74% from January 1, 1994. The stocks that
declined less than 10% in 1994 was only (114) stocks out of the S
& P 500. Only (114) stocks out of the (500) stocks contributed to
the overall return of the portfolio.
Point being that there have been very good quality companies that
have done very poorly in 1994. The Wal-Mart Store is a prime
example.
Mr. Robert discussed the "Favored Sector Performance in the
Business Cycle". He explained that in their philosophy on the
business cycle is where growth stocks versus value stocks come in
to play. The chart is timed according to the last recession in the
current economic cycle we are in, beginning in 1989 where the
decline started.
In 1991 we came out into a recovery. This study was done by S.E.I.
Corporation, a very large consulting firm in the investment
business. The corporation takes the average growth manager in
their universe (about a 2000 manager universe) and the average
value manager in their universe and plot their performance.
In 1989 through 1991, the average growth manager out-performed the
average value manager. That happened during an economic decline.
In 1992 and 1993, value stocks dramatically out-performed growth
,"'" stocks as a whole. He explained it didn't happen too often, but
felt that we are at the peak of the economic cycle. He felt this
would be the continuation, and from here, it will go down hill
although the economy will slow, slowly. He didn't feel we were
going into a recession as yet, but are on the down side peak.
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Board of Trustees/Winter Springs Pension Plan
Meeting Minutes - January 31, 1995
Page 4
If we are right and true to our discipline (meaning the type of
stocks selected), we will add substantial value to the City's
portfolio by our asset allocation and our portfolio in 1995 and
1996.
The business cycle shows the dramatic difference in value stocks
versus growth stocks and why growth stocks are emphasized at this
particular stage of the economic cycle. The value manager has done
phenomenal earnings during this time period and continue to do so.
The favored sectors' will be the food and drug area; they felt they
would continue to see consolidation in this area. If you look at
a pure growth index, the food and drug stock still fit into a
growth characteristic based on price to book, but if you look at
earnings growth, they only grow at 7 to 9%. They really don't fit
our model of what growth stock is. We are looking to see if growth
rates are starting to come back up.
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Another thing we see is a rotation from these cyclical stocks for
economically sensitive stocks back into your dependable earnings
growth companies, i.e., Gillette, Kellogg's, etc. Mr. Robert felt
these type of stocks wi 11 support us for the next twel ve to
eighteen months.
The favored area of our CEO when it comes to research is the food,
beverage and tobacco area. Our CEO is well versed in those type of
companies, and has covered that sector for the last fifteen years.
We have made a definite decision to focus in on quality earnings,
growth companies in our Growth Portfolio.
Hr. Robert stated that 1995 will be a critical year, but we would
come through. The markets typically do very well in the middle
year of a decade, and certainly after a year like 1994's
performance. He felt that there will be much better returns in
1995.
Our largest holdings are with General Electric with close to a 5%
posi tion where we are about at our maximum posi ti on. AT&T is
another favorite. We will be looking at companies like Proctor &
Gamble and Gillette to move back in. These companies are very
important and we follow them very closely.
Mr. Robert felt they have the portfolio structured in a way that
the portfolio is positioned very well for the rotation back into
growth stocks.
I"""" Inflation is very moderate, (under 3%) for 1994 and will probably
continue into 1995 although there may be spikes up in labor prices.
The economy will be fairly strong moving into the first quarter
(about 3%), then slowing down to the 2% range for the following six
(6) months.
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Board of Trustees/Winter Springs Pension Plan
Heeting Hinutes - January 31, 1995
Page 5
Hr. Berk, referring to what happened to Orange County, California,
asked Mr. Robert why it couldn't happen to a Community like Winter
Springs?
Hr. Robert explained that a number of things specifically happened
to Orange County. Mr. Citron, the Treasurer for about 20 years,
provided above average yields to the City and the County, during a
falling interest rate environment.
Secondly, because he had such an excellent track record, two of the
main supervisors on the Board of Supervisors told the auditors to
1 eave this person alone, even after the audi tors reported tha t
there were problems.
Third, there was no strict investment policy guidelines by which
this person was working under, and no secondary authori ty to answer
to.
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Mr. Robert explained that when you put all this together, there was
no oversight, no responsibility and most of all, a lack of
attention to the person who had done well for the County for a long
time.
Orange County will probably not be the last to see this problem,
but what it has done, has spurred a tremendous amount of insight
into counties of what their Bond issue revenues will be like.
Many municipalities are setting up guidelines, policies and
oversight committees so this will not happen.
Hr. Hoffmann asked if stocks have been higher this year than last
year.
Hr. Robert said he knows the stocks have been lower because our
commission generations were much less this year. Secondly, we
established the position of the portfolio where we wanted it to be.
We only had to make slight adjustments rather than waiting until
mid year to make a big move either way. What we have seen is a
very dramatic increase upwards of 20 to 25%. There is less
turnover in the portfol i os overall, and much I ess of a trading
year.
Hr. Hoffmann asked Mr. Robert if he had any recommendations to
change or better our mix to the portfolio.
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Hr. Robert said he went through the growth versus value philosophy,
and from a fundamental evaluation, didn't feel we could come up
with a better mix. He explained that we could go to a 50/50, but
suggested we wait until the next cycle to go to a 50/50 blend.
As far as stock versus bond allocation, we favor stocks over bonds,
particularly since we have had about the last increase in interest
rates. That should move us to a very positive year in stocks.
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Board of Trustees/Winter Springs Pension Plan
Meeting Minutes - January 31, 1995
Page 6
In the morning paper, bonds were reported as being up 1.5%; the
Value Fund was up 3.6%, and the Growth Fund was up about 2.7% since
the beginning of the year. We have made back a substantial portion
of January which is positive.
5. Old Business:
At the previous meeting, Mr. Hoffmann explained that the subject of
discussion was the evaluation plan for employees. When an employee
1 eaves employment for any reason, it takes a number of months
before an employee can receive their vested pension. Also, there
are no earnings on it. The amount that woul d have accrued from the
previous evaluation to the time an employee retires, is not the
employee's money.
The Board was concerned about this, and talked about having an
evaluation of member accounts twice a year instead of once a year.
It will add about $500.00 a year to the cost.
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Mr. Hoffmann expl ained it was necessary to make changes in the
wording of the plan because in the plan itself, it states they must
wait until the evaluation date for distribution. He said something
must be added in to cover all the different situations.
Mr. Fricke questioned, if they go to a semi-annual distribution or
evaluation dates, must the plan document itself be amended?
Mr. Hoffmann said that was correct. We must also place specific
language such as,.. . "the amount that was accumulated trom the time
of the last evaluation",.. . because tunds accummulated at the very
time and date (month) would accrue to them, and not go back into
the total funds of the plan. This would effect the distribution
amongst the remaining employees. In another words, today what the
employee does not get, is not given back to the City, but stays in
the plan for the remainder of the employees.
Mr. Fricke said his understanding was that it had always been a
function of Federal guidel ines for Pensi on PI ans. Forfei ted
moni es?
..-..-
Mr. Hoffmann said the Ci ty is tollowing guidel ines, but if we
correct it so that as of the month the employee retires then, the
amoun t accrued in thei r pI an wou1 d be thei rs, provi ded they a 11 owed
the money to stay in the plan until the next evaluation date.
Let us assume the evaluation date is twice a year, and April is one
of the dates, if an employee left in February, and waited until
April for that evaluation, then the employee could have what has
accumulated through the month of April.
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Board of Trustees/Winter Springs Pension Plan
Heeting Hinutes - January 31, 1995
Page 7
Hr. Hoffmann suggested the Board recommend those changes to the
Commission. The way it is now, if someone retires in August, they
lose everything from the previous September.
Hr. Fricke asked what the current annual evaluation date was.
Hr. Hoffmann stated it was September 30th.
Hr. Govoruhk, City Hanager explained that every two weeks, the City
deposi ts money into employee accounts; however, if an employee were
to leave in June, July or August they would not receive any money
because it is distributed only to employees who remain until the
end of September.
Further discussion with regard to the "Retirement Plan", and it's
wording.
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Hr. Fricke questioned who was responsible for making amendments to
the Plan.
Mr. Hoffmann explained that the Board makes a recommendation to the
Commission, and they act on it appropriately. The City Attorney
would then have Tom Lang act on it as he is the Bond expert.
Di scussi on wi th reference to a let ter recei ved by former Ci ty
Manager, Richard Rozansky regarding the "Retirement Plan", and his
circumstance.
Hr. Hoffmann said he would draft a letter to the Commission
recommending that there be a plan evaluation twice a year.
Secondly, a method whereby employees', (if they wish) can leave
their money in the account until the next evaluation date, or if
they wish to have their funds immediately, we'll proceed as it is
now, and it will revert back to their previous evaluation date.
Further discussion of the "Retirement PI an" wi th regard to benefi ts
to survivors, distribution of monies, etc.
Hr. Govoruhk suggested that it would be a good idea to have a copy
of the plan with all pertinent forms in a binder so when questions
come up, whether by an employee, or a new Board member, they can go
right to the information.
Mr. Berk asked, at the time of an employees retirement and
r- distribution of money, doesn't the municipality have to let the
government know that this person is receiving a certain amount of
money and that person then has a certain period of time to roll it
into something?
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Board of Trustees/Winter Springs Pension Plan
Heeting Hinutes - January 31, 1995
Page 8
Hr. Hoffmann said yes, they must do this.
Hr. Govoruhk explained that an employee will be subject to a 20%
income tax withholding if payment is made out to them personally
unless the employee rolls their distribution over into an IRA, or
some other type of plan.
Hr. Hoffmann commented that the present form is legal, but
because there is so much in it, the average employee would take one
look at it and say,... "just give me my money". He suggested a
more simplified form that would still meet all the requirements,
but the employees would read.
Hr. Berk asked if SunBank would ofter guidance.
Hr. Hoffmann said he believed that particular form came trom
SunBank; however, SunBank is merely administrators of the fund.
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Hr. Fricke felt that Sunbank would
forward wi th this type of material,
They view themselves as strictly the
area of tax.
be very rei uctant to come
whether verbal or printed.
investment, and this in an
Hr. Bow.man mentioned that at a previous meeting, the Board talked
about pamphlets to be distributed to the employees which we haven 't
seen. That came up in discussion with SunBank.
After further discussion, Hr. Hoffmann conveyed to the Board the
wording he was looking for to present to the Commission. Number
one,..."to explain why we want to have a second evaluation
period"..., secondly... "to have the accounting done every two weeks
rather than once a period"..., and three,... "to allow the employee
to let their money accumulate until the next evaluation period, if
they prefer".
Hr. Hoffmann asked if anyone would make a motion to that effect.
Hr. Seymour moved to accept and recommend to the city Commission
the above wording that Mr. Hoftmann offered. Seconded by Mr.
Bow.man. Vote: All aye; motioned carried.
Hr. Berk offered as just an idea, to re-evaluate our present
situation with SunBank relative to putting it out for evaluation by
~ other companies or sources.
Hr. Hoffmann reminded the Board that we have only been with SunBank
a year.
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Board of Trustees/Winter Springs Pension Plan
Meeting Minutes - January 31, 1995
Page 9
Mr. Berk questioned whether we should let other sources take a look
at it and see what they come up with.
Mr. Berman felt it was too soon, as did Mr. Fricke.
Mr. Hoffmann mentioned that there aren't many mutual funds, and
others have done much better.
After some discussion, Mr. Govoruhk asked if the bank or someone
was suppose to make an information pamphlet for the employees as to
what the plan was all about.
Mr. Fricke was also under this assumption.
Mr. Bowman clarified that the meeting before last, the pamphlets
were discussed, and SunBank said they could not participate in
that. That was something the City was going to have to generate.
Mr. Hoffmann suggested working this through with the city attorney
~ and Mary Wilson, the Employee Relations Coordinator.
Mr. Seymour suggested that we allow employees' to participate in a
"401K" Plan.
Mr. Govoruhk reported that the employees' are offered a plan called
"Deferred Compensation". He briefly explained how it worked.
6. Adjournment:
Meeting adjourned at 9:00 P.M.
Respectfully Submitted,
~M(fC~.Nu-i1~~
Shirley A. Frankhouser,
Administrative Secretary
Prepared April 1995
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THE NEXT SCHEDULED MEETING OF THE BOARD OF TRUSTEES/PENSION PLAN
WILL BE HELD ON TUESDAY, APRIL 25, 1995 AT 7:30 P.M.
This document is a summary of the Board of Trustees/Winter Springs
Pension Plan. The audiotapes of all meetings are maintained in the
permanent records of the City of Winter Springs.