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11-03-1976 Regular Meeting• November 3, 1976 :harm jhorentage F L OR ID A PENSION BOARD MEETING A breakfast meeting of the Miami Shores Pension Board was held on Wednesday, November 3rd at the Howard Johnson's Restaurant on 95th Street. The following Board Members were present: Mayor Donald W. McIntosh Earl Andersen Dean Miller Ann Vigneron Robert Day Also present were: Absent were: Dennis Clum (1st State Bank) Walter Wrase (1st State Bank) William Fann Jim Glaid William Al Davis John Fletcher Michael Franco The meeting began at 8:15 a.m. with the reading and acceptance of the minutes of the previous April 27, 1976 meeting. Mr. Walter Wrase, who is the Pension Trustee handling our investments, dis- cussed with members of the Board the Investment Review Report, conditions of the market, advantages and disadvantages of holding or buying certain types of stocks and bonds at this time, high yield versus low yield, long term versus short term, etc. Mr. Wrase tried to get a feeling of the Board's direction overall, and at the same time answer all questions raised by Board members. The present somewhat conservative approach in placing investments was concurred with. Bob Day made the motion to accept the Trustee's Investment Review Report, with Dean Miller seconding the motion and it was passed unanimously. Mr. Hal Petrey's request to enter the Miami Shores Pension Plan was discussed. The Board referred this to Village Council for them to make a recommendation to the Pension Board. Bill Fann discussed with the Board the latest correspondence regarding the State's request for refund of Section 175 monies. 1 November 3, 1976 —2— Pension Board Meeting On a motion by Ann Vigneron, and a second by Earl Andersen, approval of Bill Chester's request to work one more year was passed. The meeting adjourned at approximately 9:10 a.m. APPROVED: Respectfully submitted, James A. Glaid Secretary S aliamiO J oR tes� D }MageA 1. October 20, 1976 ALL PENSION BOARD MEMBERS There will be a breakfast meeting of the Pension Board at the Howard Johnson's Restaurant on 95th Street and N. E. 2nd Avenue on Wednesday, November 3rd at 8:15 a.m. The agenda will include: 1. Reading the minutes of the last meeting (April 27, 1976). 2. Acceptance of the Trustee's Investment Review (Report as of September 30, 1976). Presentation by Walter Wrase, Trustee of 1st State Bank. 3. Request by Hal Petrey to enter the Miami Shores Pension Plan. (Letter from Hal Petrey) 4. Discussion on latest correspondence regarding State's request for refund of Section 175 monies. Report by Bill Fann. 5. Approval of Bill Chester's request to work one more year beyond normal retirement. JAG: jb JAMES A. GLAID Pension Secretary CHICAGO CLEVELAND DALLAS DETROIT FORT WORTH HONOLULU HOUSTON LOS ANGELES THE all COMPANY ACTUARIES AND EMPLOYEE BENEFIT CONSULTANTS 9595 NORTH KENDALL DRIVE MIAMI, FLORIDA 33156 (305) 274-8080 October 27, 1976 James A. Glaid Secretary - Pension Board Miami Shores Village 10050 N. E. Second Avenue Miami Shores, Florida 33138 Dear Mr. Glaid: MIAMI NEW YORK PHILADELPHIA SAN FRANCISCO WASHINGTON OTTAWA TORONTO The purpose of this letter is to provide some comments on certain items on the Agenda for the Pension Board's November 3rd meeting. On the subject of Hal Petrey, we have determined that the granting of the proposed "buy -in" would cost the Village approxi- mately $3,500 additional annual payment until Mr. Petrey would retire. This estimate is based on the current plan provision, valuation assumptions and an estimate that Mr. Petrey's average final compensation would be $18,000. Under these assumptions and full credited service from his date of employment (5/1/56) to his expected normal retirement date (6/1/85), Mr. Petrey could expect an annual benefit of $10,440. This benefit would have a single - sum value of approximately $115,000 at his normal retirement date. He would also be immediately 100% vested in an accrued annual benefit of approximately $3,520 with a current single - sum value of about $25,000. We suggest that the Village Attorney be asked to comment on whether or not the current plan provisions allow for the "buy -in". There is a possibility that the plan would have to be amended to provide for this right. As a further suggestion, the Pension Board may wish to con- sider granting Mr. Petrey partial service for the years while he was a part-time employee. This partial credit could be based upon his time worked as compared to a full-time employee. As an example, if we assume that he worked one-half (1/2) normal time until 1976 with full-time thereafter, his expected benefit at retirement would be reduced to about $6,840 with an additional annual cost to the Village of about $2,200. 1 2 On the matter of the Section 175 monies, I have been in contact with Mr. Fann regarding Mr. Vereen's latest letter. We are in the process of finalizing the worksheets that Mr. Vereen is requesting. If you have any additional questions, please do not hesitate to contact us. Sincerely, A/2e Wallace W. Wilson, F.S.A. Actuary WWW/ba October 20, 1976 Earl K. Andersen, Manager 10.000 N. E. 2nd. Ave Miami Shores. Florida 33138 Dear. Mr, Andersen: I have been punctual, loyal, conscientious, reliable, dependable, and a very productive employee of Miami Shores Village for approximately twenty- two years; serving in the capacity of Recreation Director. I am requesting that I be admitted to the employees pension plan, with the opporunity of "buying - in" for the past twenty-one years. I sincerely believe myself worthy of this consideration. For almost a quarter of a century, I have made a very substantial contribution to the growth and development of this Community. These contributions have been in three major areas. (A) The Lives of Young People My sucess and productivity in this area is of course difficult to measure. M (B) Physical Facilities with Quality Appearance and with Quality Programing This area is easier to see and to evaluate. I invite you to inspect EVERY diamond, fence, building, field, hedge, tree, court, light, pole, paving, bleacher, Van, tractor and truck - as well as all uniforms, furniture, equipment and apparatus within each structure. "ALL" of this was designed, planned, purchased, installed and consturcted under my guidance and supervision. (C) Money I'm a free -be! In my opinion, I have never cost Miami Shores one dime. In fact, I have been "Their Money Machine". For example - during the last six years, I have deposited with the Village approximately $110.000.00 in cash and/or the equivalent in equipment or merchandise. The Village has paid me approximately $52,000.00 - hence through my efforts the Village has had a financial or monetary gain of approximately $58,000.00. • 1 Should my present age become a controversial issue --- Mr. John McIntyre initiated an investigation through Mr. Jim Glaid as to the approximate cost of my being admitted to the plan. During the long transitional period of Mclntyres retirement and Mr. Peace being hired and fired, my acceptance to the pension plan was indeed lost in the shuffle. To my knowledge, Mr. David Peace never wrote the resolution that council instructed him to do in regards to my full-time status. I also call to your attention that Mr. Peace procrastinated approximately seven months before taking action on the full-time status request. Should my present age become an issue ---- I don't :feel that I'm responsible for this delay. twould be very grateful for an expedite and forthright answer regarding this request. The delays have been long and lacks consideration for the many individuals involved. Thank you very much for your time and effort! c%�i iumi cfhores94llage F L OR ID A HAL PETREY PENSION SCHEDULE 10/1/76 Budget Year Ending Salary Paid Simple Interest ( 1) 1956 ( 2) 1957 ( 3) 1958 ( 4) 1959 ( 5) 1960 ( 6 1961 ( 7) 1962 ( 8) 1963 ( 9) 1964 (10) 1965 (11) 1966 (12) 1967 (13) 1968 (14) 1969 (15) 1970 (16) 1971 (17) 1972 (18) 1973 (19) 1974 (20) 1975 (21) 1976 $ 2,300.00 $ 83.00 2,425.00 83.00 2,663.00 86.00 2,750.00 84.00 3,100.00 89.00 3,600.00 97.00 3,900.00 98.00 3,960.00 93.00 4,080.00 88.00 4,200.00 83.00 4,560.00 82.00 5,040.00 82.00 5,280.00 76.00 5,700.00 72.00 6,270.00 68.00 7,200.00 65.00 7,593.00 55.00 8,400.00 45.00 9,000.00 32.00 9,900.00 18.00 10,296.00 -0- TOTALS $112,217.00 $1,479.00 6% Employee Contribution $6,733.00 Total Employee Payback $8,212.00 • CHICAGO CLEVELAND DALLAS DETROIT FORT WORTH HONOLULU HOUSTON LOS ANGELES MIAMI THE `�!/�/%a COMPANY ACTUARIES AND EMPLOYEE BENEFIT CONSULTANTS 9595 NORTH KENDALL DRIVE MIAMI, FLORIDA 33156 (305) 274-8080 August 5, 1976 Miami Shores Village Pension Board c/o Mr. James Glaid Financial Director Miami,Shores Village 10050 N.E. 2nd Avenue Miami Shores, Florida 33138 Re: Chapter 175, Florida Statutes; Transfer of Firemen Dear Jim: MINNEAPOLIS NEW YORK ORLANDO •PHILADELPHIA SAN FRANCISCO WASHINGTON OTTAWA TORONTO Since the meeting of the Pension Board as of April 27, 1976 and the correspondence to Mr. Vereen of the State on the transfer of Firemen, we have been in contact with Mr. Vereen through his letter of May 3, 1976 and subsequent telephone conversations. Mr. Vereen disagrees with our procedure in determining that no money should be refunded to the State. The area of disagreement comes in the handling of retiree Stuart Seneff and terminated vested James Fowler. I have produced the results of the Chapter 175 termination provision based upon Mr. Vereen's view of the situation. These results are described in the attached letter to the Pension Board with a copy to Mr. Vereen. To summarize these results, the Trust Fund would have to refund $18,019.80 to the State. This is obviously significantly different from the original calculation which indicated that no money need be refunded. It is now up to the Pension Board to decide the course of action. There are three (3) basic alternatives to discuss: (1) Continue with the position stated in your previous letter to Mr.. Vereen, i.e., no money is due the State. If this alter- native is chosen, Mr. Vereen has suggested that he would take legal action. Follow the conclusions of Mr. Vereen, thereby refunding $18,019.80 to the State. Attempt a compromise. Page Two In order to make such a decision, I feel that you need an under- standing of the differences in philosophy between the calculation of alternative #1 and alternative #2, and advice of the Village attorney. In the remainder of this letter, I will state the philosophies considered in my first approach to the subject and Mr. Vereen's approach. In my first calculation, producing the 0 refund proach was more of an actuarial continuing plan situations that occurred prior to July 7, 1970, State monies began considered, namely of Mr. Seneff, and In my opinion, Mr. result, the ap- approach in that the date that to be placed in the general Trust Fund, were the funding status of the plan, the retirement the accrual of benefit service for Mr. Fowler. Vereen's approach involves an assumption that there was one plan that ended on July 6, 1970, with a completely separate plan starting on July 7, 1970. Possibly an example will help to clarify this distinction. The example will follow the Miami Shores situation in other than time period and actual number respect in that there will be an original plan with State money a separate consideration, with a retiree during that time, followed by a switch in plans to one with State money involved, ending with a termination at a time in which the market value of funds was at a low point. Let us assume that the details of this situation were as follows: (1) Effective date of plan with State money separate (2) Effective date of plan including State money January 1, 1968 January 1, 1970 (3) Date of termination of plan January 1, 1976 (4) Contributions January 1, 1968 to January 1, 1970 (5) (6) (7) (a) (b) (c) Village Employee Total Value of benefits payable as of January 1, 1970 Market value of to retiree fund as of January 1, 1970 Contributions January 1, 1970 to January 1, 1976 (a) (b) (c) (d) Village Employee State Total 5,000 5,000 10,000 8,000 10,000 5,000 5,000 5 000 15,000 • Page Three (8) Value of benefits payable to retiree as of January 1, 1976 6,000 (9) Market value of fund as of January 1, 1976 20,000' Under Mr. Vereen's approach, at date of termination of the plan, the $20,000 of assets would be distributed first by refunding em- ployee contributions of $10,000, and then the remaining $10,000 would be split between the Village and State. The effects of that termination scheme is that there is no remaining assets to continue to pay the retiree benefits. Under our original approach to the calculation, the $20,000 of as- sets would be distributed first by allocating $6,000 to the retiree, then $10,000 would be used to refund the employee contributions, with the remaining $4,000 split up by the Village and State. I believe that both of these positions can be argued for and against on a practical basis; my suggestion of consulting with the Village attorney was made so that he may be able to decide which approach is called for under Chapter 175, Florida Statutes. I would be more than happy to discuss this with you and the attorney at any time. Please do not hesitate to contact us if there are any questions. Sincerely, Wallace W. Wilson, F.S.A. Actuary ' a } CHICAGO CLEVELAND DALLAS DETROIT FORT WORTH HONOLULU. HOUSTON LOS ANGELES MIAMI T H E(ti L G C O M PA N Y ACTUARIES AND EMPLOYEE BENEFIT CONSULTANTS 9595 NORTH KENDALL DRIVE MIAMI, FLORIDA 33156 308) 274-8060 August 5, 1976 Miami Shores Village Pension Board cjo Mr. James Glaid Financial Director Miami Shores Village 10050 N.E. 2nd Avenue Miami Shores, Florida 33138 Re: Chapter 175, Florida Statutes; Transfer of Firemen Dear Members: MINNEAPOLIS NEW YORK ORLANDO PHILADELPHIA SAN FRANCISCO WASHINGTON OTTAWA TORONTO At the Pension Board Meeting of April 27, 1976, the State's request for refund of $20,512.01 due to the transfer of Firemen to the State Retirement System was discussed. A reply to this request was also discussed and then approved for transmittal to Mr. Vereen of the Municipal Firemen's Pension Trust Fund. The main thrust of the letter was that there should be no refund of money since the termination pro- visions of Chapter 175 allocated all available money of the Fire assets prior to the provision that would allow for refund to the State. The conditions that caused the Fire assets to be totally allocated prior to allowance for refund were: (1) The depressed market value of the Trust Fund as of September 30, 1975, the date of transfer of the Firemen, due to poor economic conditions at that time, (2) The need for allocation of a portion of the assets for con- tinuing payment of benefits to retired Fireman Stuart Seneff, and (3) The need for allocation of a portion of the assets for the vested liability of terminated Fireman James Fowler. Mr. Vereen has responded to this letter through his correspondence to me dated May 3, 1976 (a copy of this letter is attached). In this letter he contends that the allocation of assets for Mr. Seneff and Mr. Fowler in the termination calculation was not justified. His rea- sons for this contention are indicated on the first page of his letter to me. Page Two Upon receipt of Mr. Vereen's letter, we had a telephone conversation in which I agreed that I would provide another termination of plan calculation based on his views for the Pension Board's review. The remainder of this letter will describe the procedure and results of such calculation. The procedure of this second calculation was the same as the first calculation with the first step being the determination of assets as of the date of transfer, September 30, 1975. This was accomplished by first, apportioning the total assets of the fund on July 7, 1970, the date the plan was changed to put State funds into the Trust Fund, among Fire personnel and others, and then moving these balances for- ward year by year by crediting Village, employee and State contribu- tions; debiting benefits paid and refunds of employee contributions; and allocating the change in book and market value of assets due to fund appreciation and expenses on the basis of the proportion of funds. This procedure resulted in the following progression of asset balances: Date 07/07/70 12/31/70 12/31/71 12/31/72 12/31/73 12/31/74 09/30/70 09/30/70* *Market Value Book Value of Fire Assets $ 1,637 $ 2,828 $ 8,632 $14,456 $22,607 $27,795 $38,014 $32,542 Book Value of Other Assets $ 763,360 $ 783,494 $ 861,132 $ 965,562 $1,064,895 $1,152,904 $1,294,472 $1,090,974 Total Book Value $ 764,997 $ 786,322 $ 869,764 $ 980,018 $1,087,502 $1,180,699 $1,332,486 $1,123,516 From this final balance of $32,542.07 is then deducted the expenses of asset distribution of $583., leaving a distributable balance of $31,959.07. The September 30, 1975 balance for Fire employees is then distributed according to Chapter 175 priorities. Briefly, the first two (2) priority categories involve the Firemen who are retired, eligible to retire, or with at least ten (10) years of service. With the exclusion of Mr. Seneff and Mr. Fowler, the Firemen have no allocation for these categories. The third category distributes employee contributions to the active Firemen. This involves $12,459.92, leaving a balance of non -distributed assets of $19,499.15 ($31,959.07 - $12,459.92). This balance is then considered excess assets and is returnable to the State and Village. Since the balance is less than the total State and Village contributions of $22,195.96, it is returnable in proportion to the contributions of the State and Village. This pro -rata calcula- tion results in $18,019.80 that is available for the State and $1,479.35 available to the Village (or to remain in the Trust Fund). • Page Three The result of this second calculation is significantly different than the first. The basic difference results from the treatment of Mr. Seneff and Mr. Fowler. I would suggest that the Pension Board and Village attorney give serious consideration to the merits of both of these calculations when deciding upon your course of ac- tion. I would be happy to further discuss this subject at any time if you feel that would be beneficial. Sincerely, h.1 - Wallace W. Wilson, F.S.A. Actuary WWW/r enc. cc: Mr. James R. Vereen, Director Municipal Police and Firemen's Retirement Trust Funds • STATE TREASURER INSURANCE COMMISSIONER FIRE MARSHAL Mr. William F. Fann, Jr. Village Attorney 10050 N. E. 2nd Avenue Miami Shores Village, FL 33138 Dear'Mr. Fann: STATE OF FLORIDA TALLAHASSEE 32304 October 6, 1976 A further review of the records indicates that James J. Fowler also withdrew his share of the Special Fund established by Ordinance No. 291, of the City of Miami Shores Village.(See attached copy). This places Mr. Fowler in the position of participating in the City of Miami Shores Village Plan and the City assuming responsibility for his retirement until Ordinance No. 349, the new plan, was adopted August 18, 1970. From August 18, 1970 until July 31, 1972, when Mr. Fowler resigned, this office participated in the City.of Miami Shores Village Retirement Fund. When a city has its own retirement plan, the money from this office is used to provide additional benefits as pro- vided in subsection 185.35(2), Florida Statutes. The amount calculated by this office for the August 18, 1970 to July 31, 1972 period for James J. Fowler is in the amount of $743.40. In my letter to Mr. Wallace Wilson dated May 3, 1976, I asked him to provide this office with his calculations concern- ing this matter, as of this date I have not received this material. Your statement concerning the transfer of funds in the amount of $1,994.80 isnot clear, will you please clarify your position op this point. If this office can be of further service to you concerning this matter, please do not hesitate to call on us at any time. Sincerely, PILIF. ASHLER TATE TREASURER VISU • CE COMM IONER R.'Vereen, Director ipal Police and Firemen's rement Trust Funds JRV/pfs Enclosure ADMINISTRATION / BANKING AND COLLATERAL SECURITIES / REHABILITATION AND LIQUIDATION / FINANCIAL RESPONSIBILITY ARSON ANO FIRE PREVENTION / LIQUEFIED PETROLEUM GAS tr •`'i11.: it's );• -i'1' It 1N1. i1i• i'.! i 1:111 P.1tAP.'1. F'I C.1':IflA 'IiIIJCR'i�l. ��i- TUUCS7 I.1/)\ 4Vt111 MlA!,it ; WKS VI [JJ..1 E !VV.! Cr: !)Ef'T (ASH nrr:�>iir�r ' t.13 I Ura I� UNO _.. A. -r I_ Ue 11. () L r. I't 1 /`1 I U IJ 2:? :,:T?x,11 I!AtaAtCE [ZfiOLJGItT F()14?/: 110 ?2 i .1:!L 21 1? RECO FUNDS FROM STATE TREASUFER V01101E11 i:'2'O7?_'9 MU (In/ 72 REP AOT DUE Y 1 L.I.AUE uNi)_:U Gilt; r'TEft 1'1 A S'I'f►Tt:TES MUNI 01 PA I. 19 /.1 OE OFF I CEftS 11<:T I RE NENT FUND C.21 1 T /V 65216 f A !wLC TO .JAr ..:3 F 0►t f..r Cttii±F OF IOU OE UPON H1S RESIGNA110f•. REF' A REFUND OF FUNDS FROZEN IN IfI 222: !A'. t9 :,6631- TO ARTHUR (' IY1.'sl f:F:f' 1117.FUN COITIf; r,::::r1 S1E01AI. fTLI0 rlfi:!7 727 ! f P ? t..5 T /V 6 7264. :MUM TO CRAOY E} rz r:r? lcrU N PE is A orr:: T 1;.'.? Pial' ('1' T 1' AMF SIAM) I 10 F,lct FrEt''f71ET0NS 0fL5t)IT INT IU SPECIAL. 10LICE FU10 Itr.0f:1�'i 1) 11,122.1i!1 • 1n- ti=11'ri4, rIP.LAP•::f 3, 011 1.57 2,44,1 • ,151.81 • 2.9 2.:t 7,72P:1 • 11) James R. Vereen, Director Municipal Police & Firemen's Trust Fund Office of Treasurer Insurance Commissioner State Tallahassee, Florida 32304 Dear Mr. Vereen: SepteMber 21, 1976 Retirement of Florida Re: Chapter 175, Florida Statutes; Transfer • of Firemen As City Attorney for Miami Shores Village and, ex officio, attorney for the Miami Shores Pension Board, I have reviewed the correspondence pertaining to the above matter and have discussed same with various members of the Pension Board as well as Mr. Wallace W. Wilson, the Board's actuary, and this study was made in the light of the provisions of Chapter 175, FSA. It appears to me that Mr. Wilson's position is the correct construction of the provisions of Chapter 175, and I do not think that litigation would result in a court decision contrary to the position of the actuary. However, in a spirit of com- promise, I am prepared to recommend to the Pension Board that a concession be made by 'the Board with reference to the vested rights of Mr. Fowler. 1 have requested the actuary to determine the value of the assets to be transferred in the event of a concession with regard to Mr. Fowler, and X was advised that a transfer of funds in the amount of $1,994.80 would be indicated if this matter is settled on the basis of yielding on the actuary's position with regard to Mr. Fowler. If you are inclined to consider favorably this proposal, please let me know, and I will thereupon make my recommendations of acceptance to the Pension Board, It is my opinion that everyone would be better off if we can avoid litigation of this matter, but I am in such strong support of the position taken by the Mr. Vereen - 2 - September 21, 1976 actuary that I cannot make any recommendation to the Pension Board which would result in a greater reduction of assets to the pension fund than the indicated sum pertaining to Mr. Fowler. Please let me have your response to this proposal, and I will take up the matter with the Pension Board. Very truly yours, WILLIAM F. FANN, JR. WFF,Jr/cp cc - Donald W. McIntosh, Mayor Miami Shores Village Miami Shores City Hall 10050 N. E. Second Avenue Miami Shores, Florida 33138 STATE TREASURER INSURANCE COMMISSIONER FIRE MARSHAL Mr. Wallace W. Wilson The Wyatt Company 9595 North Kendall Drive Miami, Florida 33156 Dear Mr. Wilson: ef9bk!)vimew �4%JT/I77GY1fl1J2P/J� STATE OF FLORIDA TALLAHASSEE 32304 May 3, 1976 Records in our office indicate Stuart Seneff retired March 1, 1969. At this time, the monies provided under the provisions of Chapter 175 & 185, Florida Statutes, was placed in a Special Fund by Ordinance 291 of the City of Miami Shores; under Section 20(j) Miami Shores Village assumed no responsibility of the operation of Special Funds and no money from this office went into the Miami Shores City Plan. At the time Stuart Seneff retired, he received $14,269.35, which was his full share of the Special Fund. With the above facts in mind, it is the opinion of this office that any retirement balance due Stuart Seneff should come from the City of Miami Shores Pension Plan which was in effect as of March 1, 1969. James J. Fowler resigned July 31, 1972, and by leaving his contributions has a vested right in the plan. James J. Fowler was listed in the Annual Report as a police officer until he became police chief and fire chief in 1969. Ordinance No. 349, City of Miami Shores Village, passed and adopted, August 18, 1970, addresses itself to the retirement of a police officer or a fireman. There are no provisions in Chapter 175 or 185, Florida Statutes, allowing a police officer or fireman to receive two pensions. Section 175.041 and 185.03 specifically addressed itself to prohi- biting any participant from receiving two pensions. The City of Miami Shores Village Pension Plan requires at least ten years of credited service for a participant to receive a pension. Since Mr. Fowler was enrolled in the fire department from 1969 until 1972, he again, is not eligible for retirement as a fireman, but has a vested right as a police officer. MINISTRATION / BANKING AND COLLATERAL SECURITIES / REHABILITATION AND LIQUIDATION / FINANCIAL RESPONSIBILITY ARSON AND FIRE PREVENTION / LIQUEFIED PETROLEUM GAS 1 Mr. Wallace W. Wilson -2- May 3, 1976 Section 175.211, refers to the refund of firemen's contributions with less than ten years of credited service. Section 9 of the City of Miami Shores Pension Plan states upon withdrawal from the service of the Village, a member shall receive a refund of the amount of accumulated contribution. It is not conceivable the contributions paid into the fund by the participants can be considered as part of the money distributed from this office to the Pension Plan. The accumulated contribution that is to be refunded to participating firemen with less than ten years of service is the total amount due these participants. With the above facts in mind, may I suggest that you review your calculations concerning the assets in this Plan. When you have finalized your calculations, please submit a detailed accounting to this office. If you do not agree with the above statements, please allow the City Attorney of Miami Shores to contact this office for further mediation of this matter. Sincerely, IP F. ASHLER TREASURER CE CSIONER JRV/cjs Jam=s R: Vereen, Director _Municipal Police & Firemen's Retirement Trust Funds cc: Donald W. McIntosh Mayor, Miami Shores Village MIAMI SHORES POLICE DEPT. MEMORANDUM TO: Chief John Fletcher FROM: Off. Q. Chester II1+RE: Retirement Extension DATE: 31 August, 1976 This memorandum is provided for forwarding to the Village Manager, pursuant to Miami Shores Village Administrative Order #8, as amended, dated June 3, 1971. Please be informed of my request for an extension of my employment ,as a Miami Shores Police Officer for the period of December 19, 1976 through December 19, 1977. APPROVED DA 1 Allir PAW Apr- At at I r OF POLICE/ FIRE •