HomeMy WebLinkAbout2008 01 29 Board of Trustees Regular MinutesCITY OF WINTER SPRINGS, FLORIDA
MINUTES
BOARD OF TRUSTEES
REGULAR MEETING
JANUARY 29, 2008
CALL TO ORDER
The Board of Trustees Regular Meeting was called to Order by Chairman A. Mark Sardo
on Tuesday, January 29, 2008 at 6:30 p.m. in the East Conference Room of the Municipal
Building (City Hall, 1126 East State Road 434, Winter Springs, Florida 32708).
Roll Call:
Chairman A. Mark Sardo, present
Vice Chairman Michael S. Blake, present
Board Member Damon Basco, present
Board Member David W. McLeod, present
Board Member Vernon Rozelle, Jr., present
Chairman Sardo led the Pledge of Allegiance, followed by a moment of silence.
Next, Chairman Sardo inquired if there were any Agenda Changes. No changes were
voiced.
Continuing, Chairman Sardo welcomed new Board Member Damon Basco. Board
Member Basco introduced himself to the Board.
• • AGENDA NOTE: THE FOLLOWING AGENDA ITEMS WERE
DISCUSSED NEXT, IN THE ORDER AS DOCUMENTED. • •
CONSENT AGENDA
CONSENT
200. Office Of The City Clerk
Approval Of The October 30, 2007 Regular Meeting Minutes.
"MOVE APPROVAL." MOTION BY VICE CHAIRMAN BLAKE. SECONDED
BY BOARD MEMBER McLEOD. DISCUSSION. WITH CONSENSUS OF THE
ADVISORY BOARD, THE MOTION WAS APPROVED.
MOTION CARRIED.
CITY OF WINTER SPRINGS, FLORIDA
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PAGE 2 OF 9
INFORMATIONAL AGENDA
INFORMATIONAL
100. General Services Department
General Services Director Providing A Summary Of Pension-Related Expenditures
For The Quarter Ended December 31, 2007.
Mr. Kevin Smith, Director, General Services Department stated, "We did not spend any
money for the Quarter." Mr. Smith continued, "The Bogdahn [Consulting LLC] quarterly
fee is from January and you'll see that on your next Report."
AWARDS AND PRESENTATIONS
AWARDS AND PRESENTATIONS
300. Not Used.
400. REPORTS
Mr. Smith informed the Board of the Dedication Ceremony naming Winter Springs Fire
Station #24 in Honor of Former Fire Chief Timothy J. Lallathin on Saturday, February 2,
2008 starting at 10:00 a.m. and being held at Fire Station #24 on Moss Road.
PUBLIC INPUT
No one spoke.
PUBLIC HEARINGS AGENDA
PUBLIC HEARINGS
500. Not Used.
REGULAR AGENDA
REGULAR
600. General Services Department
Election Of Officers.
Chairman Sardo asked, "At this point, do we have any Nominations for the Chair?"
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"MR. CHAIRMAN, SINCE, I THINK, YOU ONLY SERVED A PARTIAL YEAR
FILLING IN FOR SOMEBODY WHO LEFT EARLY, I WOULD LIKE TO
NOMINATE YOU, IF YOU WOULD BE WILLING TO ACCEPT AS CHAIR."
MOTION BY VICE CHAIRMAN BLAKE. SECONDED BY BOARD MEMBER
ROZELLE. DISCUSSION.
VOTE:
BOARD MEMBER ROZELLE: AYE
CHAIRMAN SARDO: AYE
VICE CHAIRMAN BLAKE: AYE
BOARD MEMBER McLEOD: AYE
BAORD MEMBER BASCO: AYE
MOTION CARRIED.
Chairman Sardo asked, "Do I have a Nomination for Vice-Chair?"
"[NOMINATE] MICHAEL BLAKE." MOTION BY BOARD MEMBER
McLEOD. SECONDED BY CHAIRMAN SARDO. DISCUSSION.
VOTE:
CHAIRMAN SARDO: AYE
VICE CHAIRMAN BLAKE: AYE
BOARD MEMBER McLEOD: AYE
BAORD MEMBER BASCO: AYE
BOARD MEMBER ROZELLE: AYE
MOTION CARRIED.
REGULAR
601. General Services Department
Presentation Of The Actuarial Valuation Report For The Plan Year Ended
September 30, 2007.
Mr. Smith passed out the "City of Winter Springs Defined Benefit Pension Plan Actuarial
Valuation and Annual Report for the Plan Year Ended September 30, 2007" handout and
the "City of Winter Springs Defined Benefit Pension Plan GASB Report for the Plan
Year Ended September 30, 2007" handout.
Ms. Sandra Turner, CPC, QPA, President, Retirement Plan Specialists, Inc., 815 Eyrie
Drive, Suite 4, Oviedo, Florida: introduced her team and spoke to the Board about the
Actuarial Valuation Report.
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Ms. Turner remarked, "As far as we can ascertain, this has been a very healthy Plan up to
this point. In fact, it was a very healthy Plan up to September 30th of [20]07." Discussion.
Regarding the Total Contribution as a percentage of 2006-2007 payroll on page 10 in the
"City of Winter Springs Defined Benefit Pension Plan Actuarial Valuation and Annual
Report for the Plan Year Ended September 30, 2007" handout, Ms. Turner commented,
"So, we're within our target range there at fifteen percent (15%)."
Mr. Donald D. Chapman, E.A., M.A.A.A., M.S.P.A. Consulting Actuary, Retirement Plan
Specialists, Inc. 815 Eyrie Drive, Suite 4, Oviedo, Florida: addressed the Board regarding
the exhibits in the handout.
As to the total contribution percentage of payroll amount, Vice Chairman Michael S.
Blake asked, "This year we did?" Mr. Smith remarked, "I believe it's sixteen (16). I was
trying to confirm that, but I think it's sixteen (16)." Vice Chairman Blake said, "It is true,
but this doesn't take in any consideration the design change that was made in April or
there about." Ms. Turner commented, "Yes, it's going to be interesting to see what that
does and we'll take a look at..." Mr. Smith remarked, "... We guesstimated down a half
percent." Vice Chairman Blake asked, "A half?" Mr. Chapman replied, "Yes."
Further discussion.
Regarding the "Present Value of Accrued Benefits" on page 11 in the "City of Winter
Springs Defined Benefit Pension Plan Actuarial Valuation and Annual Report for the
Plan Year Ended September 30, 2007" handout, Mr. Chapman commented, "This
represents what you have in the way of accrued benefits to date and the present value
thereof based on actuarial equivalencies in the plan and what you have now, well, for all
of the accrued benefits that are vested and not vested, it's thirteen million nine hundred
and forty-three thousand three hundred and thirty-one dollars ($13,943,331.00). The
vested total -you have thirteen million two hundred and fifty-six thousand dollars
($13,256,000.00). Compare that to the assets, you're in good shape. You're about
ninety-seven percent (97%) of the -present value of accrued benefits and you're even
better for vested accrued benefits. You've got a surplus." Discussion.
Ms. Turner commented, "One of the things that Don (Chapman) wanted me to bring up to
you guys about Item `£ [Salary Projections]' on page 12, is he did say there was some
concerns because the current salaries increased by eight percent (8%) and the average
about three percent (3%) from last year." Further discussion.
CITY OF WINTER SPRINGS, FLORIDA
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Regarding page 14 in the "City of Winter Springs Defined Benefit Pension Plan Actuarial
Valuation and Annual Report for the Plan Year Ended September 30, 2007", Ms. Turner
remarked, "At this point, keep an eye on that" related to salary increases being reflected
in the costing. Ms. Turner continued. "That happens not only with your cost of living
increases, but if you get rid of lower tier people and -they keep getting higher. I suspect
though when we start to -remove some of the higher people which will be retiring
beginning at the end of this year, that actually might go down. But again, it is something
that we would like to keep a watch on."
Chairman Sardo called a Recess at 7.• 01 p. m.
The Meeting was called back to Order at 7:04 p. m.
Discussion continued.
As to page 16 in the "City of Winter Springs Defined Benefit Pension Plan Actuarial
Valuation and Annual Report for the Plan Year Ended September 30, 2007", Ms. Turner
commented, "But if you'll notice, we've got like thirty-five (35) in between the ages of
fifty (50) and fifty-four (54) and we've got twenty-three (23) from fifty-five (55) to fifty-
nine (59). That's seventy-eight (78) people - so you need to be keeping a look at these
columns here -really closely. And you really need to worry about the ones that have -
the ten (10) years and over group." Discussion.
Vice Chairman Blake remarked, "So, it's thirty-three (33) -that we need to focus in on
and make sure they do not leave."
Referring to page 17 in the handout, Ms. Turner stated, "We were running in those ranges
so I'm pretty happy with that." Ms. Turner continued, "But all in all, your plan's really
doing very well."
Vice Chairman Blake asked, "This still includes [20]02, correct?"
Mr. David West, CFA, Bogdahn Consulting, LLC, 340 West Central Avenue, Suite 300,
Winter Haven, Florida: replied, "The funding ratio would be in the top ten percent (10%)
of other plans -and most -programs are targeting, you know, at least eighty (80) and -
they'd like to be higher and ninety-seven (97%) that's got to be in the top." Further
discussion.
Regarding page 3 in the "City of Winter Springs Defined Benefit Pension Plan GASB
Report for the Plan Year Ended September 30, 2007", Ms. Turner said, "You remember,
every year we try to shoot for a target for contribution and then we actually see what
we've made and on [page] 3 you can see in [20]05, we were eighty-nine percent (89%) on
target; [20]06 we were ninety-six percent (96%) and the end of [20]07 we were ninety-
eight percent (98%) on target.
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PAGE 6 OF 9
So, we were -really good at guessing what we needed to put in there versus what we
actually needed. So, I thought that's about the best we've ever done." Discussion
continued.
Ms. Turner introduced Camille Walker, Retirement Benefit Administrator, Retirement
Plan Specialists and that she was the person who deals with the City's plan on the day to
day basis.
REGULAR
602. General Services Department
Presentation Of Investment Review Report For The Quarter Ended December 31,
2007.
Mr. West distributed copies of the "Defined Benefit Plan And Trust for Employees of the
City of Winter Springs December 2007". Discussion.
Mr. Smith passed out the "Defined Benefit Plan and Trust for Employees of the City of
Winter Springs December 2007" handout.
Chairman Sardo asked, "Any exposure, David (West), to the sub-prime? And you are
going to get that question and we have talked about that, but what exposure do we have
here?" Mr. West commented, "Everybody's responding back, number one (1), which we
would expect -short answer `no'." Mr. West remarked, "I think the important answer
here, as we look at all the assets, all those securities, they're retaining the ratings -that
they were originally purchased with. So, they're not being stressed or collateralized by
this sub-prime that's causing the wipe outs."
Continuing, Mr. West remarked, "No direct sub-prime to answer the question directly,
but the bond portfolio obviously is going to be affected in this type of market. Anything
but Treasuries gets -cheap."
Mr. Smith passed out the "Market Cycle Experience: Growth/Value Cumulative Growth
of $100.00 Style Benchmarks (Period 09/30/95 - 12/31/07)" handout. Discussion ensued
on the "Market Cycle Experience: Growth/Value Cumulative Growth of $100.00 Style
Benchmarks (Period 09/30/95 - 12/31/07)" document.
Tape 1/Side B
Mr. West distributed the "Relative Risk Premium ML 5-7 Yr Finance Spread Premium to
5-7 Treasuries" handout.
Next, discussion ensued on the "Cumulative Growth of $100.00 Style Benchmarks
(Period 09/30/95 - 12/31/07)" document.
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Mr. West remarked, "Just for perspective, the International Fund and the Fixed Income
Fund, that's a monthly entry. So, there's going to be a cash lag there. And then
obviously, as we already discussed, the real estate is a quarterly entry -subject to capital
call. So, that's a significant cash lag until -we're fully up and -fully running." Further
discussion.
Mr. West said, "Let's go to page 7. This is Galliard [Capital Management, Inc.] by itself.
We're reporting on the cumulative of everything, but we've also broken out and identified
the new Managers so we can look at those separately at the Board's request." Mr. West
continued, "Now, I will tell you, there is fifty (50) basis points of Investment lag here
because the first month, the way the funds came in from the Trustco [Bank] liquidation,
they were not able -with the Money Market in the first month..." Vice Chairman Blake
asked, "When did we actually get invested?" Mr. West replied, "... So, it actually got
invested the beginning of the second month of the Quarter." Vice Chairman Blake said,
"So, November 1 [2007]." Mr. West replied, "Right." Mr. Smith said, "With the
exception of International..." Mr. West stated, "...and same - thing with the
International." Mr. West continued, "Yes, there was a lag." Discussion continued.
Continuing, Mr. West added, "Page 8, here's our hero, one (1) of the hero's Imentioned -
4.94% for a single Quarter; very nice piece to have in there." Further discussion.
Regarding page 9 and the total equity, Mr. West said, "Pop down with me again down to
the third box and the portfolio all in was down 4.58. Our bogey was down three (3). So,
we left a one hundred and fifty-eight (158) on the table."
Mr. West continued, "We'll move to page 1 l; let's talk about the Manager that had the -
greatest difficulty which was Snow [Capital Management, LP]. And Snow [Capital
Management, LP], again, is our all-cap Value Manager and they were down 8.35 versus
5.92. And again, remember, these are the guys swimming in the asset pond -they actually
had about four (4) stocks that affected the portfolio. They were early in, regrettably, to
Countrywide."
Discussion ensued on Bank of America [N.A.].
Continuing, Mr. West stated, "Because of that, Snow's [Capital Management, LP] taken
the position, look, we're going to cut our losses. We did make a mistake on this one. So,
they are out of Countrywide at this time. Obviously, if the Bank of America [N.A.] deal
falls through, there's additional risk, a downside risk."
Chairman Sardo asked, "What were the other three (3) stocks?" Mr. West replied, "The
other three (3) stocks, two (2) of them were retailers and one (1) of them was United
Healthcare [Services, Inc.], which is -involved in litigation and was involved at their
time - of entry. And -again, this is - almost a contrarian Manager style." Mr. West
suggested, "Again, no change in the process - we don't think we need to change
anything." Discussion.
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Next, Mr. West remarked, "On page 13, here's our International Equity who had - a very
- tough time." Mr. West stated for the Record that he spoke to Bernard R. Horn, Jr.
President, Portfolio Manager, Polaris Capital Management, LLC.
Further discussion.
Mr. Smith asked, "And Dave (West), we're -now fully invested with the target on that
recent cap call?" Mr. West replied, "Yes, actually, we do -have one (1) more pending."
Mr. West stated for the Record that he meet with American Realty Advisors.
Regarding American Realty Advisors, Mr. West stated, "So, bottom line is they are not
affected in anyway. Their cost of funding has not been affected in anyway." Discussion.
Chairman Sardo asked Mr. West, "Comfortable with the strategies of the Money
Managers?" Mr. West answered, "Yes, I'm actually -excited because volatility when
you have good opportunistic Managers -volatility is a good thing." Chairman Sardo
said, "Utilizing their strategy in this Market?" Mr. West replied, "Right." Further
discussion.
Vice Chairman Blake asked, "October 1, 2008 we turn over a time when -additional
Pension Fund benefits are going to be available to current employees. And we do not
know who they are, but suspect that at that time, that we are going to have greater than
average withdrawals coming out because of that -with more retirements happening. Is
there anything that we should be doing to prepare for that in terms of our -mix that we
are looking at or - is there anything we should be doing? Nobody knows the magnitude
that it is going to be."
Mr. West replied, "Short answer, yes. And I think we've done that and -tried to move
away from our more volatile, trying to lighten up our equity and increase our -income
producing element by adding the real estate portion of the portfolio. So, that will be step
number one (1) and -that's been done. Step number two (2), we need to know -now
we're dependent upon the actuary - to determine what this experience, and if your idea -
to keep people from retiring works - we need some experience that we can work with.
We're going to need the fresh actuarial look and then make another assessment and again,
we are experiencing a higher outflow to the plan, then at that time - we would be
anticipating shifting to a higher level..."
Vice Chairman Blake asked Mr. Smith, "Do we have any mechanism to report to Dave
(West) and his team when we have retirements?" Mr. Smith replied, "Sure." Vice
Chairman Blake continued, "Are we doing that currently?" Vice Chairman Blake
suggested, "It just seems to me to make sense that if we have information, if we know
some folks are going to be leaving, that we get that information in terms of the numbers,
what they might be, to use."
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Mr. West added, "I think from our perspective and -from this Advisory Board's
perspective, I think our interest would be in -tracking what that -impact is on the net
cash flow of the Plan. So, to the extent that we can -start tracking or at least be aware
that we need to start -tracking that number."
Continuing, Vice Chairman Blake stated, "Once the bump happens it will be very stable
for a long period of time -but this bump could be significant." Vice Chairman Blake
continued, "My question is really one more of net inflows, hopefully it would be net
inflows or if it is actually going to be a net outflow from the Fund, then it's appropriate
for us, from our Investment Manager standpoint, to understand that. But they know there
is going to be liquidations coming out three (3) months prior or four (4) months..."
Mr. West said, "...Right -and again, at that timing, this is such a beautifully, healthfully
funded program, again - if there is a need to bring in more income producing type of
assets to -offset that cash flow, arguably, that is probably going to pull down the
expected long term rate of return, so consequent to that, it might be appropriate - to
review the eight percent (8%) target."
Mr. Smith stated, "I'll put some measures in place to get that information sooner."
ADJOURNMENT
Chairman Sardo adjourned the Regular Meeting at 7:55 p.m.
RESPECTFULL Y SUBMITTED:
-_ _` ; `J . NIEL~.E HARKER
ASSI~TAI`JT TO THE CITY CLERK
NOTE: These Minutes were approved at the , 2008 Board of Trusts Regular Meeting.