09-21-1995 Special MeetingMIAMI SHORES VILLAGE
PENSION BOARD
SPECIAL MEETING
SEPTEMBER 21, 1995
The special meeting of the Miami Shores Village Pension Board was held on September 21, 1995
411 at the Miami Shores Village Hall. The meeting was called to order at 8:02 A.M. by Mr. Louis
Imburgia, Jr. A call of roll revealed the following members were in attendance:
•
Present:
Louis S. Imburgia, Chairman
Joseph Charles
Officer Timothy Dearden
William Heffernan
Walter Latimer
Richard Tremble
Absent: Michael Couzzo, Secretary
Also Present: William Fann, Village Attorney
Patricia Varney, Plan Administrator
1. APPOINTMENT OF SECRETARY FOR TODAY'S MEETING
Due to Mr. Couzzo's absence, Mr. Heffernan moved that Mr. Latimer be appointed
as Acting Secretary. Mr. Charles seconded the motion and the vote was unanimous in
favor.
2. DISCUSSION AND POSSIBLE ACTION REGARDING THE NCNB
REAL ESTATE FUND
Ms. Varney explained that there are two choices that can be made regarding the NCNB
Real Estate Fund. The Board can either elect to have Arthur Anderson act on the Board's
behalf with a deadline of September 29, 1995 or the Board can select its own option with
a deadline of October 31, 1995.
Mr. Charles asked if Merrill Lynch had given any input as to what election should be
made. Ms. Varney said they did not. Ms. Varney stated that in her research, she found
that the real estate investment consisted of unimproved land. Selecting Option 1 would
give a cash out payment of $141.25 per share. With 2,525 shares, the total payment
would be $357,560. The June 30, 1995 statement ending balance was $359,019. The
fund would lose approximately $1,400.00. Selecting Option 3 would be a liquidation over
twelve years. At that time, there is to be an approximate value of $228.14 per share. This
would be an increase of 5% per year.
Pension Board
September 21, 1995 Page 2
Mr. Heffernan expressed some concern that Merrill Lynch was not present to assist the
Board in this decision, since they are investment experts. He felt they should have
explained the various options to the Board. Ms. Varney stated that Ms. Karen Cole of
Merrill Lynch had not received any of the information from NCNB regarding the Real
Estate Fund and therefore could not assist in answering any questions.
Discussion ensued regarding the various election options. Mr. Latimer stated that since
this is a long term fund, the amount of risk in real estate is too great considering the
purpose of the Board's investment. He then inquired if it was possible to join other cities
in litigation. Mr. Fann stated that it was possible, if we joined a city in current litigation.
Mr. Charles noted that when the investment of the Pension Plan is compared to other
municipal plans, the real estate investment makes our Plan look bad. Mr. Charles called
for a straw vote to see who would like to stay in or get out of the fund. The vote was not
taken at this time.
Mr. Heffernan stated that real estate could quadruple in two years. Since Richmond is an
assemblage of land, it is possible that the value could increase. However, there is too
much speculation involved at this time to know what will occur. He noted that the Board
could not make an informed decision based on the current information. Mr. Fann noted
that Arthur Anderson is currently performing an evaluation and will base their decision on
the survey that the Board will complete. Mr. Latimer moved that a non-binding vote be
taken regarding this issue. The motion died due to lack of a second.
Mr. Heffernan made a motion to select Option B1 of the Arthur Anderson Option Election
Authorization form which allows Arthur Anderson to make a decision from all four
options and which allows them to provide a release to NCNB if Option 2 or 4 is chosen.
Mr. Charles seconded the motion. The vote was as follows:
In Favor: Mr. Trumble, Mr. Dearden, Mr. Imburgia, Mr. Heffernan, Mr. Charles
Opposed: Mr. Latimer
The Board then proceeded to answer the Participating Trust Election Profile/Survey Form
on a consensus basis. (A copy of the this survey is attached as part of the permanent
record.) The interrogatories were numbered 1-13 with the first question being `Based
on your current investment policy, how does your plan view the relative attractiveness
of the real estate class as compared to other asset classes?"
Mr. Heffernan moved that the Board adopt the following answers to questions 1-13 in the
Participating Trust Election Profile/Survey Form submitted by Arthur Anderson:
1. Less Attractive 5. Unattractive 9. N/A
2. Staying the Same
3. Uncertain
4. Uncertain
6. No 10. Remote - All the way across
7. No 11. Uncertain
S. N/A 12. No answer
13. No answer
•
•
Pension Board September 21, 1995 Page 3
Mr. Latimer seconded the motion and the vote was unanimous in favor. Mr. Heffernan
requested that a response be elicited from Arthur Anderson as to which election they will
choose on our behalf.
3. APPROVAL OF AUGUST 10,1995 MINUTES
Mr. Charles asked that Line 1 on Page 2, Item 2 which reads "Ms. Varney explained that
the Pension Summary Plan must be revised every two years." be amended to read "Ms.
Varney explained that the Pension Summary Plan must be revised every two years, if there
are any changes." He noted that the Plan would not need revision if there were no
changes. Mr. Latimer moved for approval of the August 10, 1995 Pension Board meeting
minutes as amended. Mr. Charles seconded the motion and the vote was unanimous in
favor.
4. ADJOURNMENT
The special Pension Board meeting of September 21, 1995 was adjourned at 9:20 A.M.
il.NuERSEN
ARTHURANDERSEN&Co, SC
PARTICIPATING TRUST ELECTION PROFILE/SURVEY FORM
CONFIDENTIAL
• For All Participating Trusts:
Please confirm or correct the following information:
Plan Name
Plan Year -End
Plan Sponsor Miami Shores Village
Authorized Fiduciary Patricia Varney
Address 10050 N.E. Second Avenue
Miami Shores, FL 33138
Phone Number
Fax Number
(305) 795-2209
(305) 756-8972
Correction,
If Applicable
Miami Shores Pension Plan
September 30
Please complete the following questions as completely as possible:
Type of Participating Trust/Plan
Defined Benefit Pension
❑ Money Purchase Pension
40 ❑ Profit Sharing (without Code § 401(k) salary deferrals)
❑ Profit Sharing (with Code § 401(k) salary deferrals)
❑ Stock Bonus Plan or ESOP
❑ Other
Plan Control Number 345
-2 -
Selected Information (As of the latest available date):
Date
Amounts (As Of)
Total Plan Assets: $10,414, 543 6/30/95
• Total Accumulated Benefit Obligations
(if the plan is a defined benefit pension plan): 7,424,548 9/30/94
Total Number of Plan Participants:
94 9/30/94
What are the current asset allocation percentages, current target allocation ranges, and target annual
rates of return for the following asset classes? (Enter percentage ranges or N/A.)
Current Target
Asset Allocation Target Annual
Allocation Range Rate of Return
Equity securities: 56 % 50 %
Fixed income investments: 40 % 50 %
Real estate: 3 % %
Cash 1 % %
Other. % 0/6
Total
8 %
100% 100% Overall 8 %
Based on your current investment policy, how does your plan view the relative attractiveness of the
real estate asset class as compared to other asset classes (e.g., equities, fixed income)?
❑ Very Attractive
❑ Attractive
C Less Attractive (At present)
❑ Unattractive
❑ Uncertain/No Opinion
Is your plan currently increasing or decreasing its allocation to the real estate asset class?
• ❑ Increasing
❑ Decreasing
® Staying the same
Plan Control Number 345
•
-3-
Based on your plan's current investment policy or approach, are your plan's real estate investments
intended to be restricted primarily or solely to income-producing property?
❑ Solely income-producing
❑ Primarily income-producing
❑ No such restrictions
® Uncertain
What is your general opinion as to the merits of nonincome -producing real estate (i.e., land held for
development and subsequent sale) as a plan investment?
❑ Very Attractive
❑ Attractive
❑ Less Attractive
❑ Unattractive
® Uncertain/No Opinion
What are your current views regarding the attractiveness of the REF as a real estate investment vehicle
as compared to other real estate investment opportunities?
❑ Very Attractive
❑ Attractive
❑ Less Attractive
Li Unattractive
❑ Uncertain/No Opinion
Is your plan currently frozen (Le., no additional benefits are accruing under a defined benefit plan or
no additional contributions are contemplated under a defined contribution plan)?
❑ Yes
(23 No
Is your plan currently considering or in the process of being terminated?
❑ Yes
❑ No
If your plan is currently considering or in the process of being terminated, when do you expect to
distribute plan assets?
•0 Immediately
❑ Within a year
❑ Within two years
❑ Longer than two years
❑ Uncertain
❑ Not Applicable
Plan Control Number 345
•
-4 -
If your plan is a defined benefit plan which plans to distribute all of its assets within the next two
years, who has the right to any assets in excess of accrued plan benefits on termination?
❑ Plan Sponsor (employer)
❑ Plan Participants
❑ Uncertain
X Not Applicable
What is the probability that it will be necessary to liquidate your investment in the REF in the time
period indicated below in order to pay benefits under your plan, considering, for example, ongoing
cash flow needs and the likelihood of plan termination? (Place an X on the line that is most
appropriate for each time period.)
0-5 Years 5-10 Years 10-12 Years Over 12 Years
Remote X X X X
Unlikely
Possible
Probable
Highly Probable
Definite
Uncertain/No Opinion
In your opinion, what is the likelihood that your plan will initiate any litigation in connection with
your plan's investment in the REF, taking into consideration the applicable statutes of limitations?
❑ Remote
❑ Unlikely
❑ Possible
❑ Probable
❑ Highly probable
❑ Definite
® Uncertain/No Opinion
If possible, probable, highly probably, or definite, why?
Plan Control Number 345
-5 -
If your answer to the prior question was possible, probable, highly probable, or definite, in your
opinion, is it likely that the benefits from any potential litigation (e.g., possible revenues) would exceed
the sum of related costs (Le., litigation costs, including attorneys' fees, travel expenses, copying
expenses, etc.), and the value of the foregone additional potential compensation from providing
NationsBank a release (Le., the present value of any right to participate in any increase in the REF's unit
value two years after the settlement valuation date under Option 2 or the present value of any
minimum floor price guarantee under Option 4)?
• ❑ Yes
❑ No
❑ Uncertain
What other factors, if any, do you feel should be considered in deciding which investment option is
most appropriate for your plan, and what are your related opinions?
Factor(s) Opinion(s)
For Defined Contribution Participating Trusts Only (i.e., Plans with Individual Accounts):
Does your plan currently allow participants to direct investments in connection with their individual
account balance?
❑ Yes
❑ No
• If yes, is the REF investment by itself one of the investment options available to plan participants?
❑ Yes
❑ No
Plan Control Number 345
Is the REF investment by itself one of several real estate investment options available to plan
participants?
D Yes
D No
Is the REF investment part of a larger pooled real estate option available to plan participants?
• D Yes
•
D No
Signature of Authorized Plan Fiduciary 2 a
Name (Please Print) Patricia Varney
Title Plan Administrator
Plan Control Number 345