02-14-2002 Regular Meeting•
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MIAMI SHORES VILLAGE
POLICE PENSION BOARD REGULAR MEETING
FEBRUARY 14, 2002
1. CALL TO ORDER
The regular meeting of the Miami Shores Village Police Pension Board was held on Thursday, February 14,
2002 in the Conference Room of the Village Hall. The meeting was called to order at 8:05 A.M.
2. ROLL CALL
In order for the record to reflect those present the roll was called with the following members present:
Mark Ulmer, Chairman
Robert Blum
Sergeant Robert Frame
William Heffernan
Absent: Detective Timothy Dearden
Also Present: Steve Cypen, Pension Board Attorney
Mark A. Malatak, Plan Administrator
Lisa Keeley, Recording Secretary
3. APPROVAL OF MINUTES
Mr. Blum asked that on page one, item six, paragraph four a correction be made, deleting "before any of the
excess" and parenthesizing (which will accumulate until you get all of the minimum benefits). So the
paragraph will read:
"Mr. Cypen clarified the use of the excess premium tax dollars indicating that before you can use the excess
monies of 1997 (which will accumulate until you get all of the minimum benefits), you have to use that source
of money for those benefits until you get all five options."
Mr. Blum moved for approval as amended. Sgt. Frame seconded the motion which passed unanimously.
4. APPROVAL OF PAYMENT WARRANT
Mr. Blum moved for approval of the payment warrant as submitted. Mr. Heffernan seconded the motion
which was passed unanimously.
5A. INVESTMENT MANAGER REPORT - The Boston Company - Carl O'Connell
Mr. O'Connell reviewed the performance of the fund with a total market value of $5,262,528 as of December
31, 2001. The return for the period was 7.7%; the equity return being 12.3% compared to the Russell 1000
Value return of 7.4% and the fixed income loss of -0.4% just under the Merrill Lynch
Government/Corporation return of -0.1%.
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5B. INVESTMENT MANAGER REPORT - Davis, Hamilton, Jackson & Associates - Janna Woods
Ms. Woods reported that the fund's total market value as of December 31, 2001 was $5,097,579. The total
equity return for the quarter was 10.1% compared to the Russell 1000 Growth of 15.1% and the 0.2% fixed
income return was above the -0.1% Merrill Lynch Government/Corporation return.
6. CONSULTANTS REPORT - Merrill Lynch - Larry Cole
Mr. Cole reviewed the investment managers returns for the quarter providing the total fund return at
$634,384 or 6.5%. He noted that the stock market had a strong come back this quarter. The fund ranked in
the top thirty-sixth percent compared to the public balanced public fund sample. Mr. Cole identified that the
portfolio diversification as the source of the strong performance this quarter.
Mr. Cole spoke briefly on the aspects of international investing signifying the volatility of the international
market. If the market does not move in tandem with the domestic market, i.e. the lower the correlation
between the domestic and international market, there is more potential benefit that could be arrived although
with the international market, you do have a riskier asset class.
7. ADMINISTRATIVE REPORT - Mark A. Malatak, Plan Administrator
Mr. Malatak reported that Colonial Bank continues to be problematic. The first issue addresses the Federal
Withholding reports, 1099R, sent to the retirees. The forms reported all income as taxable; however, there
is a portion of income that was nontaxable. The bank has reviewed the accounts and will reissue the
corrected 1099R. The second issue addresses a tax payment during the second quarter of the year. The tax
payment was made from another customer's account. We will reimburse the monies paid.
Additionally, there has been an increase in annual pension audit fees as the fund values could not be
identified as of September 30, 2001. Colonial Bank did not properly record transactions throughout the year.
However, Mr. Malatak advised there is no missing cash or assets. This has caused additional work for the
auditors which would justify the increase in audit costs.
Mr. Cypen suggested that the all monies due be withheld until such time that the total damage costs are
determined. Mr. Heffernan noted that Colonial should not be penalized for the tax bill payment. Mr.
Heffernan moved to authorize reimbursement for the tax bill and withhold payment of quarterly management
fees until such time that audit costs are determined. Mr. Blum seconded the motion. The vote was unanimous
in favor.
8. OTHER BUSINESS -
Mr. Cypen reviewed Mr. Palmquist's letter indicating an $1,800 - $2000 cost to calculate the Chapter
minimum benefits, if any, that could be enacted with the additional $7,944 dollars. Mr. Cypen indicated he
would ask Mr. Palmquist to reduce the cost or provide a no cost letter indicating if any of the minimum
benefits can be bought.
Mr. Heffernan moved to authorize Mr. Cypen to contact Mr. Palmquist for an expert opinion letter stating
what benefits could be bought. If a letter can't be provided at no cost, Mr. Cypen has authority to reduce the
cost to $1,000 if acceptable to Mr. Palmquist. The Board will authorize the $1,800 if there is no other
alternative. Mr. Blum seconded the motion. The vote was unanimous in favor.
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Police Pension Board February 14, 2002 Page 3
9. ADJOURNMENT
The February 14, 2002 regular meeting of the Police Pension Board was adjourned at 9:35 A.M..
Mark Ulmer, Chairman
Lisa Keeley, Recording Secretary
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WARRANT - P No. 02 - 1
REVISED 02/13/2002
For payment from the Village Pension Fund for Police Officer's in the Village of Miami Shores, Florida.
To Chair and Administrator, or such other officers, who from time to time are duly designated and authorized by the Board of
Trustees of said Fund, to sign checks, drafts or orders for the payment of money; You are hereby authorized by the Board of Trustees
of the Miami Shores Village Pension Fund for Police Officer's in Miami Shores Village to pay the amounts listed below for services
rendered to the said Board of Trustees, and to pay the persons named below, hereby certified by the Board of Trustees as being on
the Pension list of said Board at its meeting held on 02/14/02 , pensions from 10/01/01 to 01/31/02 inclusive, or for the period
of time opposite the name of said persons.
Name (Pensions, Benefits, Services Provided or Obligations) Amount
Reimburse Miami Shores Village for:
Miscellaneous Expenses:
Gabriel, Roeder, Smith for balance of annual service fee $4,004.00
Lon Worth Crow - Fiduciary Policy and Surety Bond Premiums $6,940.60
Federal Express Delivery $ 9.82
Rachlin, cohen & Holtz - Special audit of pension fund $2,215.00
Federal Express Delivery $ 7.43
FPPTA Conference and Certification Registration Fee T. Dearden $ 325.00
FPPTA Hotel & Per Diem costs - T. Dearden $ 545.00
Reimbursement to T. Dearden for FPPTA conference expenses $ 219.14
Attorney's fees Cypen & Cypen for period Sept thru Dec $1,940.79
TOTAL MISCELLANEOUS EXPENSES $12,606.78
Less overpayment of last reimbursement from Colonial Bank ( 24.58)
TOTAL REIMBURSEMENT TO MIAMI SHORES VILLAGE $12582.20
Authorize payment to Davis, Hamilton, Jackson & Associates
Quarterly management fees for the period 01/01/02 - 03/31/02 $ 6,371.97
Authorize payment to The Boston Company
Quarterly management fees for the period 10/01/01-12/31/01 $ 7,893.79
Authorize payment to Merrill Lynch Consulting Services
Quarterly consulting services for the period 10/01/01 - 12/31/01 $ 2,640.66
Authorize payment to Salem Trust Company
Pro -rated quarterly fee for period ending 12/31/01 $ 372.54
Authorize payment to Cypen & Cypen
Attorney's fees for period 01/01/02 to 01/31/02 $ 51.70
Dated this 14th day of February, 2002 Approved by:
Mark Ulmer, Chairman
As Chair of the Board of Trustees Village Pension Fund for
Police Officer's in the Village of Miami Shores, Florida