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MIAMI SHORES VILLAGE - POLICE-MINUTES 4-30-20191 MIAMI SHORES VILLAGE POLICE OFFICERS’ RETIREMENT SYSTEM BOARD MEETING The Miami Shores Village General Employee Pension Board and Police Retirement Board jointly met on Tuesday, April 30, 2019, at the C. Lawton McCall Community Center. The General Employee Pension Board meeting called to order at 8:16 AM. The following individuals were present for the meeting: PRESENT: ABSENT: Alice Burch, Chairwoman John Bolton, Secretary Christopher McDonald, Trustee Shmueal Mauda, Trustee Jonathan Meltz, Trustee Also present were Pension Plan Administrators, Doug Falcon and Yolanda Shea FHA-TPA Benefit Administrators, Inc., Dave West, AndCo Consulting, and Pension Attorney Adam Levinson, Klausner Kaufman Jensen & Levinson, Joshua Koop, Miami Shores Village Police Officer, Al Crespo, Miami Shores resident. APPROVAL OF MINUTES The Chairman asked if anyone had any questions regarding the minutes of the meeting held on January 29, 2019, there being no questions, A motion made by Trustee McDonald seconded by Trustee Mauda to approve the January 29, 2019 minutes motion passed unanimously. PUBLIC COMMENTS: Officer Joshua Koop advised the Board that he was present at this meeting to continue the conversation regarding the 185 monies. At the last meeting, the Board asked the pension plan attorney to look into whether Lt. McLeod was contributing to the Plan. Attorney Levinson said there was a tax issue and that tax issue was corrected with an ordinance. That ordinance allows an in-service distribution. Two members are now going to be receiving under this new ordinance in-service distributions, which are now allowed under the IRS code. The Chief does not have to be a member of the chapter 185 pension plan. All other full-time police officers must participate in the chapter 185 pension plan. Attorney Levinson discussed the status of an officer who is in the DROP and is working while in the DROP are not required to contribute in the chapter 185 plan. Mr. Koop asked the attorney if he could put this information in writing. Attorney Levinson advised Mr. Koop that he takes direction from the Board. If the Board wishes for him to bring written documentation addressing these items, he would be happy to do so. Mr. Crespo, a resident of Miami Shores, asked if Lt. McLeod was already a member who entered the DROP and completed the time in the DROP by exiting, is he a retiree. Attorney Levinson responded once a member exits the DROP he/she is a retiree receiving a retirement benefit. 2 Trustee Bolton suggested to Officer Koop that in the future, it would be beneficial if he had questions regarding the Plan to send a letter addressed to the Board with issues before the meeting. This concluded the public comment section. APPROVAL OF PAYMENT WARRANT: The Chairman asked if there were any questions regarding Warrant 2019-0006 for $3,625.00 there being no questions, A motion made by Trustee Bolton seconded by Trustee Metz to approve Warrant 2019-0006 for $3,625.00 motion passed unanimously. RATIFY PAYMENT WARRANTS: The Chairman asked if anyone had questions regarding Warrant 2019-0005 for $11,189.14 there being no questions, A motion made by trustee McDonald seconded by Trustee Mauda to approve Warrant 2019-0005 for $11,189.14 motion passed unanimously. The Chairman asked if anyone had questions regarding Warrant 2019-0004 for $8,443.23. Trustee Metz asked future invoices from Integrity be billed separately for each Pension Board. Mr. Falcon advised the Board that he will make that request to Mellon on behalf of the Board. A motion made by trustee McDonald seconded by trustee Metz to approve Warrant 2019-0004 for $8,443.23 motion passed unanimously. The Chairman asked if anyone had questions regarding Warrant 2019-0003 for $1,457.41 there being no questions, A motion made by Trustee Bolton seconded by Trustee McDonald to approve Warrant 2019-0003 for $1,457.41 motion passed unanimously. INVESTMENT Mr. West discussed the Miami Shores Village Police Pension Fund Investment Performance Review Ending March 31, 2019. He advised the Board they had an excellent recovery in the first quarter of 2019. A few of the market observations were as follows: After a painful end to 2018, markets rebounded strongly during the 1st quarter of 2019 with higher risk assets posting the most significant returns. Broad international and domestic equity markets had double-digit gains during the period. Investors overlooked signs of weakening global growth in favor of increased accommodation in foreign comprehensive monetary policy and progress in global trade negotiations. Similar to US markets, international equity investors were encouraged by a general easing in central bank monetary policy, including new stimulus measures in Europe and China, as well as the de-escalation of trade tensions with the US. Fixed income securities underperformed equities to start 2019 with the broad market Bloomberg Barclays Aggregate Index returning 2.9%. Interest rates fell for all maturities 3 across the US Treasury Yield Curve as Fed guidance signaled a pause in monetary policy tightening through 2019. US equity index returns were strongly negative across the style and capitalization spectrum to start the year with all indices posting double-digit gains. During the quarter, mid-cap stocks were the best performers while small-cap stocks outperformed large-cap equities across growth, value, and core indices. Growth indices outperformed value indices across the market cap spectrum during the 1st quarter. Growth stocks have outperformed value in all but one quarter over the last two years. Sector performance was broadly positive across large-cap sectors for the 1st quarter. There were substantial gains for all sectors within the Russell 1000 Index during for the period with five areas outpacing the return of the index. Quarterly results for small-cap sectors were mixed relative to their large capitalization counterparts with six of eleven sectors outperforming their corresponding substantial cap equivalents. Mr. West advised the Board that at this time there are no recommendations. This concluded the investment report. ATTORNEY REPORT Mr. Levinson discussed Bill 265. He informed that if passed, the Bill would require documents presented at a meeting be available in advance. The Bill did not pass. The next item he discussed was a memorandum from his firm dated February 6, 2019, regarding Data in the Division of Retirement Annual Report. The memorandum summarizes the results, and trustees can review the results and compare them to their Plan. The next item was a memo regarding tax law changes and divorce. The Plan should advise the members that there has been a change in tax law, and if they have any questions, they should consult a tax advisor. This concluded the attorney report. ADMINISTRATOR REPORT Officer Mauda asked Mr. Falcon to discuss the payment made to GRS relating to the impact statement. This is the invoice paid out of the Police Pension Plan, and he is requesting the police pension fund be credited this amount. Mr. Falcon advised the Board that he discussed the situation with Mr. Benton and Mr. Benton agrees the Village should have paid this invoice. A motion made by Trustee Mauda seconded and unanimously passed to reverse the payment and issue the police plan a refund from the Village. There being no further business, 4 A motion made, seconded and passed unanimously to adjourn the meeting at 9:38 AM. The next pension meeting is scheduled for July 30, 2019. Approved: Board meeting – April 30, 2019