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01-23-1979 Regular Meeting1 1 1 PENSION BOARD MEETING January 23, 1979 A breakfast meeting of the Miami Shores Pension Board was held on Tuesday, January 23, 1979, 8:00 a.m., at Mr. Adam's Restaurant on Biscayne Boulevard. Those in attendance were: Pension Board members - Mayor Farina Chief Fletcher Village Manager Ackley Mr. John McCoy Mr. Joseph Gionfriddo Ann Vigneron Also in attendance: Mr. William Fann, Village Attorney Mr. Dennis Clum, First State Bank Mr. Walter Wrase, First State Bank Mr. Marvin Freedenberg, Pension Administrator Absent: Councilman Ralph E. Bowen, Pension Board member (1) Minutes of the Board meeting of November 1, 1979 were read. After eliminating two paragraphs on Page 1 that were repetitious and changing paragraph 2. under Wyatt Forms reviewed, the minutes were approved as corrected by motion duly made and carried. (2) The Board reviewed and discussed the investment folio as presented by the Trust Department of First State Bank for the period 9/30/78 to 12/31/78. In discussing ways to get better income on short term invest- ments, Mr. Ackley stated he would look into the possibility of having the Village prepay the employees contributions to the Bank, with adjustment at the end of the year, to allow the Bank to invest this money at short term. (3) Resolution outlining duties of the Pension Plan Administra- tor, as prepared by Mr. John McCoy: The following corrections were noted: Page 2, paragraph (e) "Pension Board" instead of Pension Committee. Page 4, paragraph 5. (b) add: "Obtain from the actuai^y quarterly itemized invoices for submission to the Board at their next meeting." Chief Fletcher moved the adoption of the resolution with the changes noted. The motion was seconded by Mr. Gionfriddo and passed unanimously. (4) Wyatt Company invoice: Chief Fletcher questioned the number of reports that are required annually and suggested that some can 1 • 1 • 1 1/23/79 -2- could be done less than annually. The Pension Administrator will check into this. It was generally agreed that an effort should be made to cut the cost of actuarial services. Chief Fletcher moved approval of the Wyatt bill in the amount of $6,643.00 for actuarial services through November 30, 1978, requesting a detailed statment with reasons for the increase over 1977 as to what is required on an annual basis and what is being done at the request of the Board, and the Pension Administrator will determine what can be done internally. The motion was seconded by Ann Vigneron and passed unanimously Village Attorney Fann will redraft the beneficiary designation form and submit it for the Board's approval at the next meeting. The Secretary was directed to prepare the Board minutes within 5 days after the meeting and forward to the members as a reminder of any business to be handled. The meeting adjourned at 9:05 a.m. Approved: Chairman RESOLUTION OF PENSION BOARD MIAMI SHORES PENSION PLAN Adopted January 23, 1979. RESOLVED that, in order to insure that the administration of the Miami Shores Pension Plan (the "Plan") is conducted in accordance with the requirements of the Plan and that conti- nuity of administrative responsibility is maintained, the Pension Board under the Plan hereby: A. Designates and appoints as the Pension Plan Administra- tor under the Plan the individual who, from time to time, is employed as Finance Director of the Village of Miami Shores, and delegates to the Village Manager of Miami Shores authority to make the formal written appointment of any such individual as Pension -Plan Administrator on behalf of the Pension Board. In the event that the office of Finance Director is vacant, the Village Manager is hereby delegated authority to appoint as Pension Plan Administrator any other ex- ecutive employee of the Village to serve until employ- ment of another individual as Finance Director. B. The appointment by the Village Manager of a Pension Plan Administrator shall be made by writing (with copy to the Chairman of the Pension -Board), and shall become effective upon acceptance in writing by the person so designated of such appointment. The ap- pointment of an. individual who is employed as Finance Director shall continue in effect until termination of his employment as Finance Director, and upon such termination he shall turn over to. the Village Manager or his successor as Pension Plan Administrator all records and documents in his possession pertaining to the Plan. The appointment of any other executive employee shall continue in effect until the employ- ment of a Finance Director, and upon such event he shall turn over to the Finance Director all records and docu- ments in his possession pertaining to the Plan. C. Notwithstanding the foregoing, any individual appointed as Pension Plan Director may be removed at the pleasure of the Village Manager orof the Pension Board. D. The Pension Plan Administrator shall serve without com- pensation for services rendered in that capacity, but shall receive his regular compensation as Finance Director or other executive employee. E. The Pension Plan Administrator shall have the following responsibilities, subject to the supervision and control of the Pension Board: 1. Enrollment of Members. Upon an employee becom- ing a member of the Plan pursuant to Sec. 17.29 of the Plan, the Administrator shall: (a) Initiate contribution by the employee to the Plan by payroll deduction pursuant to Sec. 17.29, and maintain a record of the employee's contributions and interest accrued thereon. Obtain the birth certificate or other satis- factory proof of birthdate of the employee and the employee's spouse, if any. Maintain a record of the employee's age, creditable service as defined in Sec. 17-30 of the Plan (including where applicable, military leave of absence), and compensation as defined in Sec. 17-19 of the Plan. (d) Maintain a record of the employee's share in the special fund provided for in Sec. 17-21 of the Plan, if applicable to the employee. (e) Furnish the employee with a copy of the cur- rent plan summary approved by the Pension Board. 2.. Termination of Members. Upon termination of the employ- ment of an employee who has been a member of the Plan, the Administrator shall: (a) Furnish to the actuary of the Plan such in- formation as is necessary for calculation of the member's retirement income, and obtain such calculation from the actuary. (b) Advise the member of his right to benefits under the Plan and furnish the necessary ap- plications and forms for obtaining such bene- fits. (c) Present to the Pension Board for action the information necessary for the Board to act upon the member's application for benefits, and upon authorization by the Board of an annuity or other benefit payment to the mem- ber, forward a certified copy of the Board's action to the Trustee of the Plan for payment of the annuity or other benefit in accordance with the Board's action. (d) In the event that the Board denies, in whole or in part, a member's application for an annuity or other benefit, advise the member in writing of the Board's action with a statement of the reasons for the denial. Written notice of the denial must be given to the member within 30 days after the Board's action. 3. Trustee of Pension Fund. The Administrator shall: (a) Obtain from the Trustee appointed by the Board under Sec. 17-23 of the Plan and maintain a file of the following reports, and review them for accuracy and completeness when received: (1) A monthly statement of all receipts and disbursements of the Trust. (2) A quarterly report for the first, second and third quarters of each fiscal year of the Plan (beginning October 1) showing all cash, securi- ties and investments held at the end of the quarter, the cost of each item, the market value of each item at the end of the quarter and at the end of the preceding fiscal year. Such reports shall also include a statement of the total interest and dividends received during the period. (3) An annual report for each fiscal year of the Plan showing (i) all contribu- tions received during the year and the sources thereof; (ii) all benefit pay- ments and any other disbursements with respect to benefits paid during the year; (iii) all expenses and other disburse- ments paid during the year; (iv) all cash, securities and investments held at the end of the year, the cost of each item, the market value of each item at the end of the year and at the end of the preceding year. Such reports shall also include a statement of the total interest and dividends received during the period. (b) Furnish copies of all quarterly reports and annual reports to each member of the Pension Board, and tothe certified public accountants and the actuary of the Plan. (c) Prepare an analysis of the investment performance of the Trust during each fiscal year, or more frequently if requested by the Pension Board. (d) Transmit to the Trustee promptly all contributions to the Trust received, including member contribu- tions by payroll deduction, together with a speci- fication of the source of all contributions. 4 (e) Use his best efforts to make sure that funds held by the Trustee are invested promptly to produce income. In this connection, the Pension Administrator, acting with the ap- proval of the Village Manager is authorized to direct the Trustee to invest such funds in U. S. Government bills or in savings accounts and to specify the maturity of the bills. (f) Maintain a file of all correspondence with the Trustee. 4. Certified Public Accountant. The Administrator shall: (a) Obtain from'the certified public accountant em- ployed by the Board under Sec. 17-21(7) of the Plan an annual audit report, containing a state- ment of the assets and liabilities of the Trust Fund as at the end of each calendar year (unless the Board specifies another date); a state- ment of net assets available for payment of plan benefits; and a statement of changes in net as- sets available for plan benefits during the period. The audit report may be that included in the over- all audit report prepared by the accountant for the Village Council. (b) Furnish copies of all audit reports to each mem- ber of Pension Board and to the actuary of the. Plan. (c) Maintain a file of all correspondence with the certified public accountant. 5. Plan Actuary. The Administrator shall: (a) Obtain from the actuary of the Plan employed by the Board under Sec. 17-21(7) of the Plan an actuarial valuation .report of the Plan as of January 1 in each year, and furnish a copy of each report to each member of the Pension Board, and to the certified public accountant of the Plan. (b) Maintain a file of all correspondence with the plan actuary. Obtain from the actuary quarterly itemized invoices for submission to the Board at their next meeting. 6. Reports. The Administrator shall: (a) Prepare or cause to be prepared and timely file all reports required to be filed by the Plan or its administrators under applicable Federal and State law. (b) Furnish a copy of all such reports to each member of the Pension Board, the actuary and the certified public accountant of the Plan. (c) Prepare for approval of the Pension Board, or cause to be prepared, the annual report to the Village Council showing the financial condition of the Plan provided for in Sec. 17-22 of the Plan. (d) Maintain a file of all correspondence with respect to such reports. 7. Expenses. The Administrator shall submit to the Pension Board for its approval all bills and invoices received for services rendered to the Trust or Plan, and, upon approval of the Board, shall instruct the Trustee to pay the same from the Trust Fund. 8. Interpretations of Plan. In the event an interpretation of the Plan-is required, the Pension Administrator, act- ing in cooperation with the Village Attorney, shall pre- sent to the Pension Board in writing a statement of the problem with recommendations where appropriate. If the Board's interpretation affects the pension or other rights of any member or members, the Pension Administrator shall promptly inform in writing the persons affected by the Board's determination. 9. Liability; Reliance. The Pension Administrator shall be fully protected in all action taken by him in good faith, and in accordance with the terms and conditions of the Plan, unless due to his negligence or willful misconduct;, shall be fully protected in relying on the directions, findings, determinations and interpretations of the Pension Com- mittee; shall be fully protected in relying on the written opinion of the Village Attorney; and shall be fully pro- tected in exercising in good faith his duties as to in- vestment of funds in accordance with section 3(e) of this Resolution, unless due to his willful misconduct. •