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01-21-2003.G � ACTION AGENDA Board of Trustees of the Employees' Pension Fund January 21, 2003 — 9:00 A.M. Convene as Pension Trustees: 1- Call to Order — 9:10 a.m. 2- Approval of Minutes: 11/18/02 — Approved as submitted 3- Request for acceptance into membership: Corey O'Neil, Min Haley, Randy Pothier, John Krysher, Earl Gloster, Jason Gray, Kevin Duffy, William Olive, Marvin Dodson III, Mark Hunt, Joseph Pruitt, Joel Gray, Waylon Olive, Jessica Collogan, Debra Lagroix, Frederick Broda, Heather Faessler, John Rist, Rosemarie Alfaro, Darlene Ruud, Deborah Moore, Tyrone Austin, Jonathan Hunter, Elaine Lewis, Alexander Lane, Jayme Weaver, Roger Lane, James Beattie, Doug{as Ball, Bruno Baiermann, Thomas Cleator, Lafayette Gillette, and Angel Haines. - Approved 4- Regular Pension(s) to be granted: Marvin Green, Dale Hoffman, Dennis Camara, Patrick Shepler, John Coleman, and Gerald Bennett. - Approved 5- Pension(s) to be vested: Lee Achterhof, Douglas Pope, Robert Maltas, and Etim Udoh. - Approved 6- Approve Investment policy for the Employees' Pension Plan. - Approved 7 - Other Business 8— Adjourn - q � � 5 cc.rri , Meeting Date: / -.2/- v 3 TO: FROM: SUBJECT: DATE: Pension Trustees Approved by Trustees: CITY OF CLEARWATER EMPLOYEES' PENSION PLAN/ PENSION ADVISORY COMMITTEE Pension Advisory Committee Recommendation for Acceptance into Pension Plan December 12, 2002 � � As Trustees of the City of Clearwater Employees' Pension Fund, you are hereby notified that the employee(s) listed below have been duly examined by a local physician and each has been designated as a "first class risk". 'fhe employment of these individuats brings the number of FTE's as of this date to 1736.92 of 1844.9 budgeted positions (including the City Commissio�). These employees are eligible for pension membership as noted in the Pension Eligibility Date column below, and it is the recommendation of the Pension Advisory Committee that they be accepted into membership. Pension Elig. Name. Job. Class. & Dept./Div. Hire Date Date Corey O'Nei1, WWTP Operator Trainee/Public UtiVities Min Haley, Stafi AssistanVGas Randy Pothier, Tree Trimmer/Public Services John Krysher, A/C Technician/Solid Waste/General Services Earf Gloster, Senior Human Resources AnalysdHuman Resources Jason Gray, Public Utilities Technician/Public Utilities Kevin Duffy, WWTP Operator Trainee/Public Utilities William Olive, Police Communications Operator Trainee/Police Marvin Dodson 114, Public Utilities Technician 1/Public Utilitfes Marfc Hunt, Police Communications Operator Trainee/Police Joseph Pruitt, Police Communications OperatodPolice Joel Gray, Fire Prevention InspectorlFire Waylon Olive, Gas Technician I/Gas Jessica Collogan, Librarian I/Library 10/21/02 11 /18/02 11 /18/02 11 /18/02 11 /4/02 11/18/02 11 /18/02 11 /18/02 11 /18/02 11 /18/02 11 /4/02 11/4/02 12/2/02 12/2/02 10121 i02 11 /18/02 11 /18/02 11 /18/02 11 /4/02 11/18/Q2 11 / 18/02 11/18/02 11/18J02 11 /18/02 11 /4/02 11 /4/02 12/2/02 12/2/02 ,��!' � L�L� --. ��.. . � . • • � . r1i i : 1 . Meeting Date: TO: FROM: SU BJ ECT: DATE: Approved by Trustees: CITY OF CLEARWATER EMPLOYEES' PENSION PLAN/ PENSION ADVISORY COMMITTEE Pension Trustees Pension Advisory Committee Recommendation for Acceptance into Pension Plan November 14, 2002 As Trustees of the City of Clearvvater Employees' Pension Fund, you are hereby notified that the employee(s) listed below have been duly examined by a local physician and each has been designated as a "first class risk". The employment of these individuals brings the nurnber of FTE's as of this date to 1730.47 of 1844.9 budgeted positions (including the City Commission). These empinyees are eligible for pension membership as noted in the Pension Eligibility Date column below, and it is the recommendation of the Pension Advisory Committee that they be accepted into membership. Pension Elig. Name, Job. Class. & Dept./Div. Hire Date Date Debra Lagroix, Staff AssistanUPublic Utilities Frederick Broda, Pa�king Technician/Engineering Heather Faessler, Engineering SpecialisVEngineering John Rist, Systems AnalysUOfficial Records 8� Legislative Services Rosemarie Alfaro, Administrative AnalysVOfficial Rec. & Leg. Services Darlene Ruud, Accounting Technician/Planning 8 Development Services Deborah Moore, Accounting Technician/Public Utilities Tyrone Austin, WWTP Operator Trainee/Public Utilities Jonathan Hunter, WWTP Operator Trainee/Public Utllities Elaine Lewis, Fire Public Education 8� Information SpecialisUFire Alexander Lane, Public Utilities Technician I/Public Utilities Jayme Weaver, Public Utilities Tecnnician I/Public Utilities Roger Lane, Life Hazard Sa(ety Inspector/Fire James Beattie, Mechanic II/Solid Waste/General Services Douglas Ball, Mechanic II/Solid Waste/General Services Bruno Baiermann, Police CadeUPollce Thomas Cleator, Tradesworker I/Solid Waste/General Services Latayette Gillette, Parks Service Technician I/Parks & Recreation Angel Haines, Senior Staft AssistanUPlanning & Development Services 9/23/02 10/7/02 10/7/02 10/7/02 10/21 /02 10/21 /02 10/21 /02 10/21 /02 10/21 /02 3/1 /99 11 /4/02 11 /4/02 11 /4/02 11 /4/02 11 /4/02 11 /4/02 11 /4/02 11 /4/02 10/29/02 ' originally hired as part-time; t�ansferred to full-time and pension eligible as of 10/7/02 9/23/02 i onio2 i onio2 10/7/02 10/21 /02 10/21 /02 10/21 /02 10/21 /02 10/21 /02 10/7/02 ' 11 /4/02 11 /4/02 11 /4/02 11 /4/02 11 /4/02 11 /4/02 11 /4/02 1.1 /4/02 10/29/02 � A: ,LL►��:_ .�`.�:.. • �. . . S'd`�"� ,.1, ri Q T-- � 99w�ITE��`�� SUBJECT/RECOMMENDATION: Trustees of the Employees' Pension Plan Agenda Cover Nlemorandum =inal Agenda Item # �J Meeting Date: 1 J21 /03 Morvin Green, Police Department; Dale Hoffman, Fire Department; Dennis Camara, Fire Department; Patrick Shepier, Fire Department; John Coleman, Police Department; and Geraid Benneft, Pubiic Ufiilities; be granted regular pensions under Section(s) 2.393 and 2.397 of the Employees' Pension Plan as approved by the Pension Advisory Committee. ❑ and that the appropriate officials be outhorized to execute same. SUMMARY: Marvin Green, Police Officer, Police Department, was employed by the City on January 31, 1983, and his pension service credit is effective on that date. His pension wiil be effective Februory 1, 2003. Based on an average salary of approximately $48,060 per year over the past five years, the formula for computing regular pensions, and Mr. Green's selection of the 10096 Joint & Survivor Annu(ty, this pension will approximate S2b,176 annually. Dole Hoffman, Fire Lieutenant, Fire Department, was employed by the City on August 27, 1973, and his pension service credit is effective on that date. His pension will be effective February 1, 2003. Based on an overage salary uf approximately 561,462 per year over the past five years, the form�la for computing regular pensions, and ti1r. Hoffman's selection of the 10096 Joint & Survivor Annuity, this pension will approximate S48,803 annually. Dennis Camara, Fire Lieutenant, Fire Department, was emptoyed by the City on Aug�st 6, 1979, and his pension service credit is effective on that date. His pension will be effective February 1, 2003. Based on an average salary of approximately $56,070 per year over the past five years, the formula for computing regular pensions, and Mr. Camara's selection of the 100% Joint & Survivor Annuity, this pension will approximate S35,679 annually. Reviewed by: Originating Dept: Cosfs Legal NA Info Tech Nq Debble Ford/Humon Total Resources Budget NA Publlc NA User Dept. Funding Source: Works P�rchasing NA DCM/ ��'�' Current Fiscal Year AC M �ovement Ri;k Mgmt NA Other NA Afiachments �a'*'� ot� Appropriation Code: Submltfed by: p None Ci Man er Printad on recvclAd oec�r o,... 2J98 Regular Pensions Page 2 January 21, 2003 Patrick Shepler, Fire Lieutenant Rescur/Poramedic, Fire Department, was employed by the City on October 13, 1980, and his pension service credit is effective on that date. His pension wifl be effective February 1, 2003. Based on an average salary of approximately S60,499 per year over the past five years, the formula for computing regular pensions, and Mr. Shepler's selection of the 75% Joint & Survivor Annuity, this pension will approximate S37,337 annually. John Coleman, Jr., Police Officer, Police Department, was employed by the City on January 31, 1983, and his pension service credit is effective on that date. His pension will be effective February 1, 2003. Based on an average salary of approximately S46,284 per year over the post five years, the formula for computing regular pensions, and Mr. Coleman's selection of the 100°h Joint & Survivor Annuity, this pension will approximate S24,912 annually. Gerald Bennett, Public Utilities Coordinator, Public Utilities Department, was employed by the City on March 2, 1971, and his pension service credit is effective on that date. His pension will be effective December 1, 2002. Based on an average salary of approximately $53,738 per year over the past five years, the formula for computing regular pensions, and Mr. Bennett's selection of the 7596 Joint & Survivor Annuity, this pension will approximate Sa7,137 annually. Mr. Green's and Mr. Hoffman's pensions were approved by the Pension Advisory Committee on November 14, 2002. Mr. Cama�a's, Mr. Shepler's, Mr. Coleman's, and Mr. Bennett's pensions were approved by the Pension Advisory Committee on December 12, 2002. Section 2.393 (p) provides for normal retirement eligibility when a participant has completed twenty years of credited service in a type of employment described as "hozardous duty" and further specifically defines service as a Police Officer, Fire Lieutenant, and Fire Lieutenant Rescur/Paramedic as meeting the hazardous duty criteria. Section 2.393 (p) also provfdes for normal retirement eligibility when o particlpant has reached age 55 and completed twenty yeors of credlted service, has completed thirty years of credited service, or hos reached age 65 and completed ten years of credited service. Mr. Green, Mr. Hoffman, Mr. Camara, Mr. Shepler, and Mr. Coleman qualify under the hazardous duty criteria. Mr. Bennett qualifies under the thirty years of service criteria. �r� ��I. ri �� y,�w�IT�R.``�o� SUBJECT/RECOMMENDATION: Ti•ustees of the Employees' Pension Plan Agenda Cover IVlemorandum F�nal Agenda item � � h Meeting Date: t /21 /03 Lee Achterhof, Marine Department; Dougias Pope. Public Utlities Department; Robert Maltas, Public Utilities Department, and Etim Udoh, Planning Department, be allowed to vest their pensions under Section(s) 2.397 and 2.398 of the Empioyees' Pension Plan as approved by the Pension Advisory Committee. ❑ and thct the appropriate officials be authorized to execute same. SUMMARY: Lee Achterho(, Marine Recreation Program Supervisor, Marine & Aviation Department, was employed by the City on February 3, 1992. Mr. Achterhof terminated from City employment on August 12, 2002. Douglas Pope, Public Utilities Supervisor, Public Utilities Department, was employed by the City on December 18, 1982. Mr, Pope terminated frorn City employment on November 6, 2002. Robert Maltas, Water Supply Operator A, Public Utilities Department, was empioyed by the City on November 13, 1989. Mr. Maltas terminated from City empioyment on November 1, 2002. Etim Udoh, Senior Planner, Planning Department, was employed by the City on March 25, 1991, Mr. Udoh terminated from City employment on October 3, 2002. The Employees' Pension Plan provides that should an employee cease to be an employee of the City of Clearwater affer compieting ten or more years of creditable service (pension participation), then such employee shall acquire a vested interest in the retirement benefits. Vested pension payments commence on the first of the month following the month in which the employee normaily would have been eligible for retirement. Reviewed by: Originating Dept: Costs _ Legal NA Info Tech NA Debble Ford/Human Total Resources Budget NA Public NA User Dept. Funding Source; Works Purchasing NA DCM/ ��f�' C�rrent Fiscal Year Imt.�•emeM ACM Risk Mgmt NA Other NA Attachmenfs ��'�v oM.� Appropriation Code: SubmiHed by: p None Ci Man er Pdnted on recvcled �aoei Rev. 2/98 Vested Pensions Page 2 January 21, 2003 Section 2,393 (p) provides for normal retirement eligibility when a participant has reached age 55 and completed twenty years of credited service, has completed 30 years of credited service, or has reached age 65 and completed ten years of credited service. Mr. Achterhof would have completed twenty years of service and reached age 55 on February 3, 2012. His pension will be effective March 1, 2012. Mr, Pope would have completed twenty years of service and reached age 55 on October 23, 2006. His pension will be effective November 1, 2006, These pensions were approved by the Pension Advisory Committee on October 10, 2002, Mr, Maltos would have completed twenty years of service and reached age 55 on March 30, 2012. H(s pension will be effective April l, 2012. Mr, Udoh would have reached twenty years of service and reached age 55 on March 25, 2011. His pension will be effect(ve April 1, 2011. ., ,,i, . . ._." 4 �q�,� ��,5� Employee's Pension Plan Trustee's Agenda Cover Memorandum SUB]ECT/RECOMMENDATION: Approve Investment policy for the Employees' Pensio� Plan. Final Agenda Item � � Meeting Date: � ' � - v3 m and that the appropriate offlcfals be authorized to execute same. SllMMARY: ; The Pension Investment Advisory Committee annually reviews the investment policy to see if any changes are needed. As a result of the latest review the Pension Investment Advisory Committee is recommending some minor changes be made. The following is a summary of the most significant changes to be made. o The section on Illiquid Investments has been expended to require that a money manager notify the city when an investment becomes illiquid. o Previously, all members of the investment committee were referenced by title in the investment policy. This has been changed to eliminate all titles other than the Finance Director, Assistant Finance Director, and the Cash & Investments Manager. Under the proposed change, the Treasurer for the Trustees (Finance Director) appoints/removes other finance professionals on an as-needed basis. Membership of the committee has also been expanded to include union representatives. o The Fixed Income Segment section has been expanded to require that a money manager notified the city when a security falis below "investment grade" (the credit quality standard for the pension plan). o A section on Proxy Voting has been added that requires at feast a quarterly reporting to the city on proxy votes. o That earning rate of the plan has been increased to 7.5% � Chrisdansen and Dehner reviewed this policy. Rovlowad by: Oriqinating Dept: ��,.,� Co:ts Legal ��,p Info Srvc N�q Finance Total 0 S.Mo:kun Budget NIA Publfc Works / Uwr Dept. r Funding Source: Purchastng N/A DCM/AC ""�� inance �' ��� Current FY 0 CI RlskMgmt NIA Other Aftachments OP Other Submittod by: � Approp►idtion Code: C Mana r ❑ No�e STATEMENT OF INVESTMENT OBJECTNES AND GUIDELINES CITY OF CLEARWATER EMPLOYEES' PEI�ISION FUND 2002 Draft Additions in bold Deletions in strike through r-.. r �"�E /�/ < < ` v L � /�% . t+ PURPOSE The purpose of this Statement of Investment Objectives and Guidelines is to �ssist the City of Clearwater Employees' Pension Fund (hereafter referred to as the Fund) in more effectively supervising and monitoring the investment of the Fund's assets. In the vac7ous sections of this policy document, the Fund de�nes its investment program by: •. stating in a written document the Fund's attitudes, expectations and objectives in the investment of Fund assets. • setting forth an investment "structure" for managing assets. This structure includes various asset classes and investment management styles that, in aggregate, are expected to produce a prudent level of diversi�cation and investment return over time. • providing guidelines for each investment portfolio that control the level of risk assumed in the �ortfolio and ensure that assets are managed in accordance with stated objectives. • encouraging criteria to monitor and evaluate the performance results achieved by the investment managers. This Statement represents the Fund's current philosophy regarding the investment of Fund assets. In addition, although the Fund shall utilize this Policy Statement in making decisions conceming the Fund, it shull not necessarily be bound solely by its contents. PRUDENCE AND ETHICAL STANDARDS The standard of prudence to be applied by the trustees shall be the "Prudent Person" rule, which states: "Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their o�vn �ffairs, nat for speculation, but for investment, considering the probable safety of their capital as well us the probable income derived." The "Prudent Person" rule shall be applicd in the context of managing the overall portfolio. The trustees shall also be governed by the fiduciary standard set fotth in the Employee Retirement Income Security Act of 1974 ut 29U.S.C. s. 1104 (u) (1) (A) —(C). Fundin Philosophy The Fund's funding objectives for the Fund is to be as fully funded as possible so that: • the ability to pay all benefits and expense obligations from the Fund when due is ensured; • there will be no principal erosion of contributed funds or the purchasing power thereof. • a"funding cushion" is maintained within the Fund for unexpected developments and for possible future increases in bene�t structure and expense levels; • the Fund assets should earn sufficient total rate of return over time to reduce the Fund's dependency on contributions to meet all benefit and expense obligations. Investment results within the Fund are considered to be the major critical element in achieving these funding objectives stated above while reliance on contributions is a secondary element. Liquidity Posture Liquidity considerations are low in the short-term and intermediate-term resulting in an immaterial impact upon investment policy, object�ves and guidelines. Authorized Investments The following is a list of authorized investments: • Invest and reinvest the assets of the pension fund in annuity (including group annuity contracts of the pension investment type) and life insurance contracts of legal reserve life insurance companies licensed to`do business in the State of Florida, in amounts suf��ient to provide, in whole or in part, bene�ts to which all of the participants shall be or become entitled ui�der the provisions of the Fund, and pay the initial and subsequent premiums thereon • Invest und reinvest the assets of the pension fund in: a. Time deposits, savings accounts, money market accounts, funds, certificates of deposits, or money market certificates of a national bank, a state bank, or a savings, building and Ioan association insured by the Federal Deposit Insurance Corporation or collateralized by United States Government Agency securities. � b. Ne�otiable direct obligations of, or obligations the principal and interest of which are unconditionally guaranteed by, and which carry the full faith and credit of the United States Government and its agencies. Investments in this categoi•y would include but not be limited to the following: United States Treasury Bills, Notes and Bonds, and securities issued by the Small Business Administration, Government National Mortgage Association (Ginnie Mae), Vetei•ans Administration, and Federal Housing Adrninistration. c. Fully coilateralized United St�ties �ge1��y obligations which carry an implied guarantee and the irnplied full faith and crcdit of the United States government. Investments in this category would include but not be limited to the follo�ving: obligations of the Federal Home Loan Banks System (FHL}3) or its distinct banks and Financin� Corpotation (FICO). d. Other United States Agency obligations which carry an implied guarantee (Government Sponsored Entities) and thc implicd full faith and credit of the United States Government. Investments in this category would include but not be limited to thc following: obligations of the Federal Farm Credit Bank, Federal National Mortgage Association (Fannie Mae), Federai Home Loan Mortgage Corporation (Freddie Mac), Student Loan Marketing Association (Sallie Mae), Financial Assistance Corporation and Federal Agriculture Mortgage Coiporation (Farmer Mac). e. Collateralized Mortgage Obligations (CMO) and/or Real Estate Mortgage Investment Conduits (REMIC), rated investment grade or equivalent by Standard and Poor's, Moody's Fitch, or other recognized national rating agencies which are backed by securities otherwise authorized in this ordinance and which are guaranteed as to the timely payment of principal and interest by the U.S. Government or its agencies. f. County bonds containing a pledge of the full faith and credit of the county involved, bonds of the Florida Development Commission, or of any othcr state agency, which have been approved as to legal and fiscal sufficiency by the state board of administration. g. Obligations of any municipal authority issued pursuant to the laws of this state; provided, however, that for each of the five years next preceding the date of investment, the income of such authority available for fixed charges shall have been not less than one and one-half times its average annual �xed charge requirements over the life of its obligations. h. Common stocks, preferred stocks and bonds and other evidence of indebtedness issued or guaranteed by a corporation organized under the laws of the United States, any state, or organized territory of the United States or the District of Columbia or any non-U.S. corporation, provided: 3 1. The cor�oration is listed on any one or more of the recognized national or international stock exchan�es and/or in the case of bonds and mortgage backed securities, traded among dealers and investors in a recognized and agreed upon conventional format; 2. All corporate bonds shall carry an investment grade rating as established either by Standard & Poor's, �•ioody's, Fitch or other recognized rating agencies; and 3. Not more than five percent of the assets of the pension fund shall be invcsted in ti�e common stock or capital stock of any one issuing company nor shall the aggregate investment any one issuing company exceed five percent o1� the outstanding capital stock of lhat company; nor shall the non-U.S. investments exceed ten percent of the pension fund's assets at cost; nor shall the aggregate of the investments under this subparagraph at cost exceed sirty-five percent of the pension fund's assets at cost. Illi�uid Invcstmcnts The Fund will not invest in illiquid investments. Illiquid investments being defined as an investment for which there is no generaliy recognized market or generally accepted pricing mechanism. Once an investment becomes illiquid the money manager will notify the plan of the illiquid investment. Included in that notification ���ili be ho�v the money manager will handle the illiquid investment. Investment Mana�ement Structure The Fund has revie�ved the investment program for the City of Cleanvater Employees' Pension Fund. The result of the revie�v is an updated, long-term strategic asset allocation Fund. Initially, four distinct asset classes were considered for inclusion in the portfolio: Domestic Equities Domestic Fixed Income International/Non US Equities Cash After a thorough review, a permanent commitment to these four asset classes �vill be made to ensure diversification at the Fund level. The Fund may consider investments in other asset classes �vhich offer potential enhancement to total return at risks no greater than the exposures under the initially selected asset classes. It is not the intention of the Fund to become involved in day-to-day investment decisions. Therefore, the assets will bc allocated to professional investment managers in a manner consistent �vith the Policy's objectives. Each asset class will have its own investment managers. Diversi�cation of the U.S. Market Equity commitment �vill be achieved through the employment oF inanagers of complementary investment styles, Growth and Value. In the U.S. Fixed Income marhet a core bond managers will be utilized to stabilize the fund. In the International Equity market a diversified non-U.S. managers will be � hired and achieve diversification. Cash and cash equivalents �vill be managed either by the Investment Managers or the custodian. In addition the City uses the pooling concept to meet the immediate cash needs of the city and to maximize the interest earnings. The Fund will keep suf�cient funds in the City's pooled cash account to meet the current obligations of the Fund. The guidelines for the allocation of assets, at cost, to investment managers are as follows: Lower Limit Upper Limit Cost or Market U.S. Market Equities 40% HA:A 6�% Cost Growth 10% 49:A 35% Cost Value 10% 49:8 3�% Cost Fixed Income 30�Io 50.0% Cost Inlernational Equity 5.0% 10.0% Cost Because the asset classes do not move in concert, deviations from the normal commitments will occur through normal market activity. The Upper and Lower Limits define the ranges within which market activity will be allowed to shift the allocations. The ranges are designed ta allow for a reasonable period of time to elapse before rebalancing the portfolio. When the investments are out of policy the assets will be moved from the over-allocated to the under-allocated in a prudent manor. When in market equilibrium, cash flows ���ill be deplo}�ed in a manner that returns the portfolio to its normal commitments. Internal Controls As part of the city's annual financial audit the external CPA �rm will review the internal controls of the Fund. The hiring or termination of all money managers, consultants or safekeeping custodians must be made by the trustees. No individual associated with the Fund may authorize any movement of monies or securities with out the approval of the trustees, if required, or by the approval of the Pension Investment Committee if trustee approval is not required. An instance not requiiing trustee approvai is rebalancing the portfolio. Internal controls v��ill be designed to prevent losses of funds �vhich might arise from fraud, error, and misrepresentation by third parties or imprudent actions by the trustees or city emptoyees. Ma4:eu� af The Investment Committee The Pension lnvestment Committee �+Ht�44� shall be made up (�t a minimum) of the follo�ving: Finance Director (� Treasurer for the Trustees), Assistant Finance Dircctor, � , i�+sk-A�e�, , , �e and the Cash & Investments Manager. The TreASUrer for the Trustees shull AppoinUremove other Finance professionuts as needs ws�rrAnt. One representativc for each of the unions will also serve on the Investment Committee. The Financi�il Directnr • or their designee will chair the committce. 5 The City Treasurer �vill make a recommendation to the Trustees as to any changes in the mukeup of the committee. Continuing Education The annual budget for the pension Fund will include sufficient funding for the trustees and members of the Pension Investment Committee to participate in pension education opportunities. These educational opportunities will include education on the individual's duties und responsibilities as �vell as investments in aeneral. The chief investment officer will complete no less than 8 hours of continuing educational opportunities on pension investments each fiscal year. Investment Retuc-n Objectives In formulating investment return objectives for tl�e Fund objectives for the Fund assets, the Fund placed primary emphasis on the following goals: • Achieve investment performance that exceeds the rate of inflation over time thereby providing a real rate of return. • Achieve investment results of at least the actuarial rate of return. • Achieve investment performance that is materially above average when compared to: - Other investment manag�rs - Other investment manager peers of related investment style - Other public retirement plans - Several capital market indices For each actual valuation the Trustees will determine the expected rate of return of the current year, next several years and the long term. Based upon the above and the following the expected annual rate of retum for the cu�ent year is 7.5%. The expected rate of return for the foreseeable future is also 7.5%. l. Total Fund Return Objectives The following minimum comparative objectives have been established for the total Fund: • The total fund should rank in the upper �ftieth (SOth) percentile compared to u recognized performance measure company's total public plan sponsor database measured over a minimum period of three (3) or maximum five (5) years. G • Tl�e Fund's overall annualized total return should perform at least at the upper fiftieth (SOth) percentile compared to investment style peers of similar type as found in recognized pe►-formance measure company's style database for each asset class segment. • The Fund's overall annualized total return (which is defined as all price changes plus all income and/or dividends) should exceed the actunrial assumption over a rolling tl�ree or maximum of year period. • The Fund's ovei•all annualized total rcturn sl�ould e�cecd the returns that �vould have collectively been achieved if the Fund had been fully invested in the appropriate percentaje of : - Standard 8� Poor's 500 Stock Indcx - L.ehman Brothers Aggregate Bond Index - Morgan Stanley Capital International EAFE Index This is a custom benchmark that will be calculated relative to the actual collective asset class mix of the Fund measured over a minimum of three (3) or maximum of five (5) years. ?. Equity Segment Return Objectives A. The following minimum performance goals have been established far the Fund's domestic equity segment: � The domestic equity segment total return should perform at least at the upper fiftieth (SOth) percentile compared to the a recognized performance measure company's total U.S. equity database measured over a minimum period of three (3) or maximum of (5) years. • The individual domestic eyuity managers total return should perform at least at the upper fifth (SOth) percentile compared to investment style peers of similar type as found in a recognized performance measure company's total U.S. equity database measured over a minimum period of three (3) or maximum of (5) years. • The total domestic equity segment total retw�n should exceed the total return of the Standard & Poor's 500 Stock Index by at least one (1) percentage point per year measured over a minimum period of three (3) or maximum of (5) years. 7 b. The following minimum performance goals have been established for the Fund's international equity segment: • The internationai equity segment total return should perform at least at the upper fiftieth (SOth) percentile compared to recognized performance measure company's total non U.S. eyuity database measured over a minimum period of three (3) or maximum of (5) years. • The individual international equity managers total return should perform at least at the upper fiftieth (SOth) percentile compared to the investment style peers of similar type as found in a recognized performance measure company's total non U.S. equity database measured over a minimum period of three (3) or maximum of (5) ye�rs. • The international equity segment total retum should exceed the total retum of the Morgan Stanley Capital International Europe, Australia, Far East Index (CIEAFE) by at least two (2) percentage points per year over a minimum of three (3) or maximum of (5) years. 3. Fixed Income Segnient Return Objectives A. The following minimum performance goals have been established for the Fund's domestic fixed-income segment: • The domestic �xed-income segment total return should perform at least at the upper fiftieth (SOth) percentile compared to the recognized performance measure company's total domestic fixed income database measured over a minimum period of three (3) or maximum of (5) years. • The individual domestic fixed income managers total return should perform at least at the upper fiftieth (SOth) percentile compared to investment style peers of similar type as found in a recognized performance measure company's total domestic fixed income database measu�d over a minimum period of threc (3) or maximum of (5) years. � The domestic fixed income segment total returns should exceed. the total return of the Lehman Brothers Aggregate Bond Index by at � least one-half (.5) percentage point per year measured over a minimum period of three (3) or maximum of (5� years. 4. Responsibilities of the Third Party Custodian A third party custodian will hold all Fund assets other than commingled accounts. In order to maximize the Fund's return, no money should be allowed to remain idle. Dividends, interest, proceeds from sales, new contributions and all other monies are to be invested or reinvested promptly. If Funds are not reinvested, then they will be placed in money market instruments or a money market fund immediately by the designated cash manager tivorking in concert with the custodian. The custodian will be responsible for performing the following functions: • Accept daily instructions From the investment managers; • Advise investment managers daily of changes in cash equivalent balances; • Immediately advise investment managers of additions or withdrawals from account; � Notify investment managers of tenders, rights, fractional shares or other dispositions of holdings; • Resolve any problems that investment managers may have relating to custodial account; � Safekeeping of securities; • Interest and dividend coilection; • Daily cash sweep of idle principal and income cash balance; • Process all investment manager transactions on a delivery vs. payment basis; � Collect proceeds from maturing securities; • Provide monthly statements by investment manager account; 9 • No withdrawal of securities, in �vhole or in part shall be made except by an authorized member of the committee or the committee's designce. RESPONSIBILITIES OF INVESTMENT MANAGERS The duties and responsibilities of each of the registered investmcnt advisors retained by the Fund include: 1. Managing the assets under its management in accordance with the policy guidelines and objectives expressed herein, or expressed in a separate writtcn agreement when deviation is deemed prudent and desirable. 2. Exercising full investment discretion �vithin the guidelines and objectives stated herein. Such discretion includes decisions to buy, hold or sell securities in amounts and proportions reflective of the manager's current investment strategy and comp�tible with investment objectives. 3. Promptly informing the Fund regarding all significant matters pertaining to the investment of the fund assets, for example: • changes in investment strategy, portfolio structure and market value of managed assets; • the manager's progress in meeting the investment objectives set forth in this document; and • significant changes in the ownership, affiliations, organizational structure, financiai condition, professionai personnei staffing and clientcle of the investment management org�nizations. 4. No deviation from guidelines and objectives established in the Statement should occur until after such communication has occucred and the Fund has approved such deviation in writing, 5. The Fund formally delegates full authority to each investment manager for exercising al! proxy and related actions of the Fund's investment assets assigned to it. Each manager shail promptly vote all proxies and related actions in a manner consistent with the long-term interests of the Fund and its Participants and Beneficiaries. Each investment manager shall keep detailed records of all said voting of proxies and related actions and will comply with all regulatory obligations 10 related thereto. The Fund shall periodically audit and review each investment manager's policies and actions in this area. 6. Each Investment Manager shall utilize the same due care, skill, prudence and dili�ence under the circumstances then prevailing that experienced, investment professionals acting in a like capacity, as a fiduciary, and fully familiar with such matters �vould use in like activities for like Funds with like aims, while maintaining appropriate diversit`ication to avoid the risks of large losses, in accordance and comp(iance with all applicable laws, ruies and regulations from local, state, federal and international political entities as it pertains to �duciary duties and responsibilities. EVALUATION AND REVIEW On a timely basis, but not less than four times a year, the Fund will review actual investment results achieved by each manager (with a perspective to�vard a five-year time horizon) to determine �vhether: • the investment managers performed in adr�erence to the investment philosophy and policy guidelines set forth herein; and • the investment managers performed satisfactorily when compared with: - the objectives set forth in Appendix "A", as a primary consideration, - their o�vn previously stated investment style, - other investment managers, both in asset class and in style group, - other retirement Funds, - several different marhet indices. In addition to reviewing each investment manager's results, the Fund will re-evaluate, from time to time, its progress in achieving the total fund, equity, fixed-income, intemational, and cash and eyuivalents segment objectives previously outlined. The periodic re-evaluation also �vill involve an evaluation of the continued ap�ropriateness oF: (1) the manager structure set forth in Appendix "A"; (2) the allocation of assets among the managers; and (3) the investment objectives for the Fund's assets. lt The Fund may appoint investment consultants to assist in the on-going evaluation process. The consultants selected by the Fund are expected to be familiar with the investment practices of other similar retirement plans and will be responsible for suQgesting appropriate changes in the Fund's investment program over time. � Filin� of Investment Policy Upon adoption by the trustees, the investment policy shall be promptly �led �vith the Department of Management Services, the City Clerk, and the consulting actuary. The effective date of changes to the Investment policy will be 31 days after the �ling date with the city. 12 APPENDIX A: FUND SEGMENT AND INDIVIDUAL MANAGER GUIDELINES 13 J CITY OF CLEARWATER EMPLOYEES PENSION FUND INVESTMENT STRUCTURE Januarv, 2003 Im�estment Manaaer Domestic Equity Specialist Manager Value Orientation Domestic Equity Specialist Manager Growth Orientation Intemational Equity Specialist Manager Domestic Fixed Income Specialist Manager Core Fixed Income Orientation l4 Target Allocation 10% - 40°Io 10% — 40% 5% - 10% 30% - 50% �PPENDIX A: FUND SEGMENT AND II�TDIVIDUAL MANAGER GUIDELINES 1-1ana�cr Structure The Fund ��-ill retain inveslment managers that specialize in the use of particular asset classes. The targeted distribution of Fund assets among specialist managers will be as illustrated on the previous page. The Fund believes that the established structure: • is consistcnt with the practices of other similar-sized retirement f'unds; and � offers an appropriate "blend" of investment styles that will produce a sufficient level of di�rersification and investment retucn over time. ?. Cash Flow Allocntion The allocation of assets is consistent with the Fund's desire to diversify its investment management program. The Fund intends to review on a periodic basis the allocation of assets among its investment managers. To the extent that it is practically possible, it is expected that any cash f7o�v will be allocated to or taken from the managers in the same proportions that each manager's assets represent to total fund assets in the target asset allocation outlined previously. 3. Trustee Utilization Restrictions All domestic Fund assets, in any form, shall be solely and exclusively: (a) settled at, (b) held in custody at, and (c) safe-kept only at custodians designated by the Fund at its sole discretion. International Fund assets may be held in commingled accounts provided that all of the normal protection of the Fund's assets is provided for. 4. Transaction Agent Assignment Restrictions Assignment of specific brokerage firms, dealers, financial institutions, and other transaction execution agents to all investment managers shall be the sole responsibility of the Fund. From time to time, the Fund at its sole discretion may specify certain transaction agents that investment transactions shall be executed through. �. Short Selling and Related Restrictions There shall be no: short selling, non-collateralized and/or non-delivered repurchase agreements, use of financial futures or options, non-marketable direct investments in equity 15 or debt private placements or lease-b�cks or any other specialized investment activity without the prior w�itten consent of the Fund. 6. LiquiditY �ind Markctabilitv Restrictions Liquidity and marketability frequently are perceived to be a function of the c�uality and the murket capitalization of each security holding. From the Fund's perspective, lic�uidity and marketability also may be a function of a manager's aggregate holdings in a particular security. The Plan believes that an investment manager should not buy or hold a security for the runds poitFolio if the aggregate holdings among all of that manager's other accounts in that same security �vould rest�ict the manager's ability to expeditiously liquidate the position at any timc. From a total Fund perspective, the Fund believes the collective holdings among all Fund managers accounts in that same security would restrict all managers collective ability to expeditiously liquidate their respective positions in that same security. ThereFore, the Fund retains the sole righl to limit any manager's holding of any security in the Fund at any time in order to prevent the potential for said Fund's collective liquidation and market risk. 7. UsaQe of Custodian STIF on all Idle Cash Restrictions Any idle cash not invested by the investment manag�rs shall be invested daily via an automatic sweep STIF inanaged by the Custodian or by others in behalf of each investment manager. It is the Fund's objective to have no idle cash at any time in any manager's portfolios. 8. Usage of Cross Asset Se�ment Investment Guideline Restrictions When u manager's holdings include Fund assets outside of their primary assigned asset segment assignment (e.g. a primary domestic equity manager also holds some cash equivalents or fixed income securities as �vell as equities) the guidelines stated therein for the non primary asset segment shall fully apply to the manager, in addition to the primary asset assigned segment guidelines. 9. Diversi�cation Restrictions Except for criteria noted elsewhere in this Policy and in specific written contracts with each manager, the appropriate and reasonable diversification of securities by such factors as geography, region, sovereign risk, native currency, yuality, coupon, country risk, maturity, 16 industry, duration, and sector is �vithin the full discretion and responsibility of the invcstment managers. 10. Other Objectives. Guidelines and Restrictions Foi-thcomin� The Fund will develop additional objectives, guidelines and restrictions in the future on other areus as it deems appropriate. 11. Fund Se�ment Guidelines Following are guidelines and objectives established for the fund segments and for each investment manager retained by the Fund. Individual manager guidelines are designed to be consistent, in aggregate, �vith the total fund assct allocation guidelines and investmcnt objectives set forth in the Statement of Investment Objectives and Guidelines. 11 A. Equity Se�ment Each equity manager is expected to adhere to the follo�ving guidelines: • Equity holdings in any one company (inciuding common and prefen•ed stock, convertible securities and debt) should not exceed 10°Io of the market value of the manager's portion of the Fund without the consent of the Fund. • Equity holdings in any onc industry (as dcfincd by Standard & Poor's) should not exceed SO�Io of the market value of the manager's portion of the Fund. • Cash equivalents and fixed incomc positions should not excced twenty percent (20%) of the manager's portion of the Fund assets. A manager may invest in �xed income securities (i.e. securities with more than two years to maturity) if projected returns on such securities are perceived to be competitive with potential equity returns. However, fixed income securities should not represent more than t�venty-�ve percent (25°Io) of a manager's portfolio without the prior written consent of the Fund. • No purchase shall be made by an investment manager which would cause a holding to exceed 5% of the issue outstanding. 17 11B. International Equitv Se�ment Each international equity manager is expected to adhere to the following minimum guidelines: • Equity holdings in any one company and all of its subsidiaries and af�liates (including equities, convertible securities and debt) should not exceed ten percent (10%) of the market va(ue of the manager's pot�tion of the Fund portfolio �vithout the prior written consent of the Fund. � Equity holdings in any one industry should not exceed fifty percent (50°�0) of the market value of the manager's portion of the Fund portfolio. Equity holdings in any one sector (e.g., consumer cyclical, energy, technology, etc.) should not exceed fifty (50%) of the market value of the manager's portfolio without the prior written consent of the Fund. • Cash eyuivalents and fixed income positions should not exceed fifty percent (50%) of the manager's portion of the Fund assets. A manager may invest in fixed income securities (i.e. securities with more than two years to maturity) if projected returns on such securities are perceived to be competitive with potential equity retums. • The manager may enter into forcign exchange contracts on cun•ency provided that: (a) such contracts have a maturity of one year or less, an�l (b) use of such contracts is limited solely and exclusively to hedging currency exposure existing within the manager's portfolio. The intent is to dampen portfolio volatility and prevent currency loss. There shall be no direct foreign currency speculation or any related investment activity. • The manager may purchase or sell currency on a spot basis to accommodate specific securities settlements. 11C. Fixed Income Se m�ent_ Each fixed income manager is expected to adhere to the following guidelines: • All Fixed Income Securities held in each portfolio should have a Moody's, or Standard & Poor's quality rating of no less than Investment Grade from any of these rating services. (For an issue, which is split-rated, the lower quality designation will govern.) «• 1 „ Once a security falls below 18 investment grade the money manager will notify the nlan of the downgrade as soon as practical. Included in that notification will be how the money manager will handle the below investment grade security. • The diversi�cation of securities by maturity, quality, sector, coupon and geography is the responsibility of the manager. • The exposure of each manager's portfolio to any single security other than a security backed by the full faith :ind credit of the U.S. Government or any of its instrumentalities should be limited to 10% of the manager's portion of the Fund measured at market value. • No purchase shall be made by a Fixed Income Manager which wovld cause a holding to exceed 15�Io of the issue outstanding. • There shall be no use of options, financial futures, derivatives or other specialized investment activity without the prior written approval of the Fund. • Not more than 10% of an investment manager's portfolio, valued at market, shall be invested in certificates of deposit, time deposits, bankers acceptances, commercial paper, or related investments of a single issuer financial institution or �nancial institution holding company family. 11D. Cash and Equivalents Se�ment Although investment managers will be retained for their expertise in a certain investment segment, it is expected that from time-to-time each will have some cash and equivalents in their portfolios as a result of discretionary asset allocation decisions. Any idle cash not invested by the investment managers shall be invested daily via an automatic sweep STIF managed by the custodian. It is the Fund's objective to have no idle cash at any time in any manager's portfolio. 11 E. Pooled Vehicles To the extent that the Fund invests a portion of the Fund's assets in commingled vehicles or institutionul mutual funds, then the investment guidelines of the Fund's prospectus will be adopted as this fund's guidelines. 19 11F. Master Repurchase Agreement The money managers and safekeeping custodian will use a master repurchase agreement whenever appropriate. All repurchase agreements transactions shall adhere to the requirements of the master repurchase agreement. 20 � � 12. Individual Mana�er Descriptions and Five-Year Expectations All expectations are minimums. All investment managers shall exceed the stated expectations. Im�estmcnt Managcr Percentile Pcrccntile Expectation Expectation Rclativc To Itciati�•c To Other Managers Style Peers Dotncstic Equity Spccialist Managcr SOth SOth 1'aluc Oricntation Domestic Equity Specialist Manager SOth SOth Growth Oricntation Intcmational Equity SOth 50`� Spccialist Managcr Dom��suc Fxcd lncome 5pccialist hlanagcr SOth 50�' Core Fxed Incomc Orientation Cash and Equivalcnts and SOth SOth S7'IF Ponfolios In addition, each domestic equity and fixed income manager is expected to achieve positive risk-adjusted (alpha) performance over a three (3) or maximum of (5) year periods. 13. Reportin�Requirements: Consultant Reporting The Pension Fund's Consultant will provide yuarterfy reports to the Pension Fund which, at a minimum, will review the following information about each Investment Manager and the Total Fund: • Overview of the most recent quarter and year-to-date investment indicators • Total Fund asset allocation • Comparison of total Fund return versus the customized benchmark • Performance results by individual Manager and Total Fund compared to appropriate benchmarks. 21 Invcstment Reporting: Proxv VotinQ• • On not less that an annual basis the Trustees will receive a report showing a list of all of the secw-ities held by investment manager. This report will be provided by the safekeeping custodians and shall include the port%lio by class or type, book value, income earned, and market value as of the date of the report. This report will be filed with the city. • On not less that a quarterly basis, money manager will report to the Plan their proxy voting during the last period. Review of Policv This Staternent of Investment Policy must be reviewed annually by the Pension Investment Committee with a recommendation to revise or confirm to the Trustees. Meetin�Agenda At each meeting, the written and oral presentations shall cover the following points: • A report of performance for past periods. Standard time periods for each report will be last yuarter, last year, year to date, latest twelve (12) months, two years, three years, etc., and since inception and by calendar year. Returns should be annualized and calculated on a time-weighted basis for the total portfolio. All returns should include price change plus income and/or dividends. • Discussion of the rationule for performance results by relating them specifically to investment strategy and tactical decisions implemented during the current review period. • Discussion of the investment manager's specific strategy for the portfolio over the next six to twelve months with specific reference to asset allocation and sector weighting, as appropriate. 22 • Supporting discussion of the next period's strategy with reference to investment manager's capital market and economic assumptions, if applicable. Ten (12) copies of the �vritten summary.should be received by the Fund at least five (5) business days prior to the meeting. The Fund is interested in fostering an effective working relationship with its investment managers through a discipline of good communication. The establishment of Objectives, Performance Standards, Policies and Guidelines, and Reporting Requirements is intended to provide the Fund with a good foundation from which to understand specific management styles and strategies, evaluate results and oversee progress toward overall investment objectives. The Fund shall be using a third party consultant selected, hired and directed by the Fund to: (1) assist in appraising performance, (2) to provide performance comparison data with other retirement plans, several capital market indices, and to other investment managers, (3) assist in evaluating manager style discipline and peer comparisons, (4) assist in strategic funding and management of the Fund, and (5) other factors the Fund deems appropriate. Investment managers are required to support and assist the consultant with their fullest cooperation. 23