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05/16/2022 Pension Trustees Meeting Minutes May 16, 2022 City of Clearwater Main Library- Council Chambers 100 N. Osceola Avenue Clearwater, FL 33755 m ap ® e Meeting Minutes Monday, May 16, 2022 9:00 AM Main Library - Council Chambers Pension Trustees Page 1 City of Clearwater Pension Trustees Meeting Minutes May 16, 2022 Roll Call Present 5 - Chair Frank Hibbard, Trustee Kathleen Beckman, Trustee Mark Bunker, Trustee David Allbritton, and Trustee Lina Teixeira Also Present—Jon Jennings—City Manager, Micah Maxwell — Assistant City Manager, Michael Delk — Assistant City Manager, David Margolis - City Attorney, Rosemarie Call — City Clerk, Nicole Sprague — Deputy City Clerk, and Jennifer Poirrier— Human Resources Director To provide continuity for research, items are listed in agenda order although not necessarily discussed in that order. 1. Call to Order The meeting was called to order at 9:00 a.m. 2. Approval of Minutes 2.1 Approve the minutes of the February 14, 2022 Pension Trustees meeting as submitted in written in summation by the City Clerk. Trustee Allbritton moved to approve the minutes of the February 14, 2022 Pension Trustees meeting as submitted in written in summation by the City Clerk. The motion was duly seconded and carried unanimously. 3. Citizens to be Heard Regarding Items Not on the Agenda — None. 4. New Business Items 4.1 Approve the new hires for acceptance into the Pension Plan as listed. Last Name/First Name/Job Classification/Department Pension Eligibility Date KINDRED, CHARLES, CUSTODIAL WORKER, POLICE DEPARTMENT 01/03/2022 JOHNSON, CHRISTOPHER, TRAFFIC SIGNAL TECH, ENGINEERING 01/31/2022 CAPONE, MATTHEW, POLICE OFFICER, POLICE DEPARTMENT 01/03/2022 MCCALLUM, BENJAMIN, POLICE OFFICER, POLICE DEPARTMENT 01/03/2022 MENGERINK, ADAM, POLICE OFFICER, POLICE DEPARTMENT 01/03/2022 Page 2 City of Clearwater Pension Trustees Meeting Minutes May 16, 2022 NEGRON, SAMANTHA, POLICE OFFICER, POLICE DEPARTMENT 01/03/2022 NEIGHLY, KATHERN, SR ACCOUNTANT, SOLID WASTE & RECYCLING 01/03/2022 PINSKER, KRISTEN, POLICE OFFICER, POLICE DEPARTMENT 01/03/2022 ROBINSON, ALICIA, DEVELOPMENT REVIEW TECHNICIAN, PLANNING & DEV 01/03/2022 STYLES, LAUREN, POLICE OFFICER, POLICE DEPARTMENT 01/03/2022 KINDRED, CHARLES, CUSTODIAL WORKER, POLICE DEPARTMENT 01/03/2022 TAGGART, STEVEN, WSTWTR TRTMNT PLANT OPER TRN, PUBLIC UTILITIES 01/03/2022 PRINS, DYLAN, PLANNER, PLANNING & DEVELOPMENT 01/10/2022 JOHNSON, BRANDY, CUSTOMER SERVICE REP, UTILITY COST. SERVICE 01/18/2022 BIONDO VITO, METER READER, UTILITY CUSTOMER SERVICE 01/18/2022 SIVANISH, LELAND, SR ACCOUNTANT, ENGR STORMWATER 01/18/2022 BLAUVELT, SHAWNA, CONTRACTS & PROCUREMENT SPEC, ENGINEERING 01/18/2022 WINGFIELD, RYAN, PARKING ENFORCEMENT SPEC, ENGR PARKING 01/18/2022 NINA, JOEL, POLICE CADET, POLICE DEPARTMENT 01/15/2022 PERRY MICHELE, POLICE CADET, POLICE DEPARTMENT 01/15/2022 MITCHELL, JONATHAN, POLICE CADET, POLICE DEPARTMENT 01/15/2022 GREEN MARQUEZ, SOLID WASTE WORKER, SOLID WASTE & RECYCLING 01/31/2022 HARRIS BROOKE, SR SYSTEMS PROGRAMMER, INFORMATION TECH. 01/31/2022 MANNOSSOS, TARA, UTILITY DISPATCHER, GAS SYSTEM 01/31/2022 REICH OWEN POLICE CADET POLICE DEPARTMENT 01/15/2022 WOJCIECHOWSKA, BARBARA, ACCOUNTING TECH.PUBLIC UTLILITIES 01/15/2022 COTHRAN, SAUL, PARKING ENFORCEMENT SPECIALIST, ENGR PARKING 01/15/2022 BUTLER ALEXIS, CUSTOMER SERVICE REP, UTILITY CUSTOMER SERVICE 02/14/2022 BURGETT, JENNIFER, STAFF ASSISTANT, ENGINEERING/STORMWATER 02/14/2022 HOPKINSON, KARRI, GAS TECH APPRENTICE, GAS 02/14/2022 OLSON, TYLER, PARKS SERVICE TECHNICIAN, PARKS & RECREATIONO 2/14/2022 POTTER, JORDAN, CRIME ANALYST, POLICE 02/14/2022 CHADWICK, EVAN, CRIME ANALYST, POLICE 02/14/2022 KLEIN, JANICE, CRIME ANALYST POLICE 02/14/2022 RICE, LLOYD, RECREATION LEADER, PARKS & RECREATION 02/14/2022 Trustee Beckman moved to approve the new hires for acceptance into the Pension Plan as listed. The motion was duly seconded and carried unanimously. 4.2 Approve the following request of employees John Allen, Public Utilities Department, Benjamin Coccia, Planning and Development Department, Stephen Colbert, Fire Department, Patrick Conrey, Fire Department, Gerard Devivo, Fire Department, Eric Gandy, Police Department, Judith Lacosse, Official Records and Legislative Department, David Larremore, Engineering Department, Charles Jeffries, Public Utilities Department, Lance Kielich, General Service Department, Denis O'Connor, Fire Department, and Levi Outley, Parks and Recreation Department for a regular pension as provided by Sections 2.416 and 2.424 of the Employees' Pension Plan. Page 3 City of Clearwater Pension Trustees Meeting Minutes May 16, 2022 John Allen, Water Distribution Operator, Public Utilities Department, was employed by the City on September 23,1985, and his pension service credit is effective on that date. His pension will be effective March 1, 2022. Based on an average salary of approximately $65,716.79 over the past five years, the formula for computing regular pensions and Mr. Allen's selection of the Joint and Survivor Annuity, this pension benefit will be approximately $65,716.80 annually. Benjamin Coccia, Senior Plans Examiner, Planning and Development Department, was employed by the City on July 8, 1996, and his pension service credit is effective on that date. His pension will be effective August 1, 2022. Based on an average salary of approximately $72,096.64 over the past five years, the formula for computing regular pensions and Mr. Coccia's selection of the Single Life Annuity, this pension benefit will be approximately $51,670.20 annually. Stephen Colbert, Fire Medic, Fire Department, was employed by the City on December 12, 1994, and his pension service credit is effective on that date. His pension will be effective February 1, 2022. Based on an average salary of approximately $93,228.62 over the past five years, the formula for computing regular pensions and Mr. Colbert's selection of the 100% Joint and Survivor Annuity with a 30% partial lump sum, this pension benefit will be approximately $47,594.40 annually. Patrick Conrey, Fire Lieutenant, Fire Department, was employed by the City on October 16, 2000, and his pension service credit is effective on that date. His pension will be effective February 1, 2022. Based on an average salary of approximately $108,351.24 over the past five years, the formula for computing regular pensions and Mr. Conrey's selection of the 100% Joint and Survivor Annuity with a 30% partial lump sum, this pension benefit will be approximately $43,578.96 annually. Gerard Devivo, Fire Medic, Fire Department, was employed by the City on October 4, 1999, and his pension service credit is effective on that date. His pension will be effective March 1, 2022. Based on an average salary of approximately $88,194.30 over the past five years, the formula for computing regular pensions and Mr. Devivo's selection of the Single Life Annuity, this pension benefit will be approximately $57,722.80 annually. Eric Gandy, Police Deputy Chief, Police Department, was employed by the City on July 29, 1991, and his pension service credit is effective on that date. His pension will be effective March 1, 2022. Based on an average salary of approximately $135,982.88 over the past five years, the formula for computing regular pensions and Mr. Gandy's selection of the 100% Joint and Survivor Annuity, this pension benefit will be approximately $111,732.48 annually. Judith Lacosse, Staff Assistant, Official Records and Legislative Department, was employed by the City on February 10, 2003, and her pension service credit Page 4 City of Clearwater Pension Trustees Meeting Minutes May 16, 2022 is effective on that date. Her pension will be effective April 1, 2022. Based on an average salary of approximately $36,097.06 over the past five years, the formula for computing regular pensions and Ms. Lacosse's selection of the Single Life Annuity, this pension benefit will be approximately $18,928.64 annually. David Larremore, Traffic Engineering Analyst, Engineering Department, was employed by the City on March 30, 1998, and his pension service credit is effective on that date. His pension will be effective November 1, 2022. Based on an average salary of approximately $66,325.00 over the past five years, the formula for computing regular pensions and Mr. Larremore's selection of the Single Life Annuity, this pension benefit will be approximately $44, 762.52 annually. Charles Jeffries, Water Distribution Operator Lead, Public Utilities Department, was employed by the City on January 14, 1991, and his pension service credit is effective on that date. His pension will be effective February 1, 2022. Based on an average salary of approximately $54,564.65 over the past five years, the formula for computing regular pensions and Mr. Jeffries' selection of the 50% Joint and Survivor Annuity, this pension benefit will be approximately $43,538.88 annually. Lance Kielich, Fleet Operations Trainer, General Services Department, was employed by the City on February 11, 2002, and his pension service credit is effective on June 14, 2002. His pension will be effective February 1, 2022. Based on an average salary of approximately $47,665.73 over the past five years, the formula for computing regular pensions and Mr. Kielich selection of the Single Life Annuity, this pension benefit will be approximately $25,731.84 annually. Denis O'Connor, Firefighter, Fire Department, was employed by the City on September 24, 2001, and his pension service credit is effective on that date. His pension will be effective February 1, 2022. Based on an average salary of approximately $78,118.20 over the past five years, the formula for computing regular pensions and Mr. O'Connor's selection of the 100% Joint and Survivor Annuity with a 30% partial lump sum, this pension benefit will be approximately $29,849.40 annually. Levi Outley, Senior Parks Service Technician, Parks and Recreation Department, was employed by the City on September 15, 1997, and his pension service credit is effective on that date. His pension will be effective April 1, 2022. Based on an average salary of approximately $40,426.18 over the past five years, the formula for computing regular pensions and Mr. Outley's selection of the Single Life Annuity this pension benefit will be approximately $25,910.64 annually. Section 2.416 provides for normal retirement eligibility for non-hazardous duty employees hired prior to the effective date of this reinstatement (January 1, 2013), a member shall be eligible for retirement following the earlier of the date on which a participant has reached the age of fifty-five years and completed Page 5 City of Clearwater Pension Trustees Meeting Minutes May 16, 2022 twenty years of credited service; the date on which a participant has reached age sixty-five years and completed ten years of credited service; or the date on which a member has completed thirty years of service regardless of age. For non-hazardous duty employees hired on or after the effective date of this restatement, a member shall be eligible for retirement following the earlier of the date on which a participant has reached the age of sixty years and completed twenty-five years of credited service; or the date on which a participant has reached the age of sixty-five years and completed ten years of credited service. Mr. Allen, Mr. Coccia, Ms. Lacosse, Mr. Larremore, Mr. Jeffries, Mr. Kielich, and Mr. Outley Section 2.416 provides for normal retirement eligibility for hazardous duty employees, a member shall be eligible for retirement following the earlier of the date on which the participant has completed twenty years of credited service regardless of age, or the date on which the participant has reached fifty-five years and completed ten years of credited service. Mr. Colbert, Mr. Conrey, Mr. Devivo, Mr. Gandy, and Mr. O'Connor Trustee Bunker moved to approve the following request of employees John Allen, Public Utilities Department, Benjamin Coccia, Planning and Development Department, Stephen Colbert, Fire Department, Patrick Conrey, Fire Department, Gerard Devivo, Fire Department, Eric Gandy, Police Department, Judith Lacosse, Official Records and Legislative Department, David Larremore, Engineering Department, Charles Jeffries, Public Utilities Department, Lance Kielich, General Service Department, Denis O'Connor, Fire Department, and Levi Outley, Parks and Recreation Department for a regular pension as provided by Sections 2.416 and 2.424 of the Employees' Pension Plan. The motion was duly seconded and carried unanimously. 4.3 Accept the January 1, 2022 Annual Actuarial Valuation for the Employees' Pension Plan. Per the actuarial valuation report dated January 1, 2022, a minimum city employer contribution of$11.70 million, or 12.44% of covered payroll, is required for fiscal year 2023. This is an increase of approximately $298 thousand over the fiscal 2022 required contribution of$11.40 million, which represented 12.30% of covered payroll. The breakout of the required contribution by group is as follows: Police $ 4,776,753 22.27% Fire $ 3,380,615 18.97% Page 6 City of Clearwater Pension Trustees Meeting Minutes May 16, 2022 Non-Hazardous $ 3,541,249 6.46% Total $11,698,617 12.44% The calendar year 2021 investment return was 12.90%, versus an assumed rate of 6.55%. The five-year "smoothed" actuarial investment rate of return was 12.46% versus the 6.55% assumption. Calendar 2017 through 2021 investment returns were 16.01%, (-2.48%), 20.20%, 15.12%, and 12.90%, respectively. As previously approved by the Trustees, the assumed rate of return will reduce to 6.50% effective January 1, 2022. The plan experienced a net actuarial experience gain of$65.5 million for the year. The gain was primarily due to investment returns in excess of the assumption, with some additional very minor net liability-related gains. The plan's funded ratio on January 1, 2022 was 114.57% (including the credit balance) versus 108.70% for the prior year. The market value of assets exceeds the actuarial value of assets by $151.1 million as of January 1, 2022. The plan's credit balance, which reflects actual contributions in-excess of actuarially required contributions in prior years, increased from $31.55 million to $33.82 million during calendar 2021, primarily due to interest earned on the credit balance. This credit balance is available to subsidize volatile employer contribution requirements during future investment market downturns. Gabriel Roeder Smith Actuary Pete Strong reviewed the report. He said the pension plan is in the best condition in the state and has a healthy credit balance. The City's ordinance requires a 7% minimum contribution, allowing a credit balance to build up. In response to a question, Mr. Strong said it is recommended to keep lowering the 6.5% return assumption because the capital market forecast estimates, for the next 15-year horizon, have lowered to 6% for similar portfolios. Trustee Teixeira moved to accept the January 1, 2022 Annual Actuarial Valuation for the Employees' Pension Plan. The motion was duly seconded and carried unanimously. 4.4 Annual review of the Employees' Pension Plan investment performance for the calendar and plan year ended December 31, 2021. Annually a presentation of the Plan's calendar year investment performance is made to the Trustees. For calendar 2021, the Plan realized an investment Page 7 City of Clearwater Pension Trustees Meeting Minutes May 16, 2022 return of 13.33%, versus a customized benchmark of 14.09%, placing the plan in the 76th percentile of public pension plans per the Wilshire Public Plan Sponsor Universe. For the last three calendar years, the plan had an average annualized return of 16.36%, versus a benchmark of 12.21%, placing the plan in the 43rd percentile of public plans. The investment committee, with the assistance of the Plan's investment consultant, CapTrust, meets on at least a quarterly basis to monitor asset allocation and money manager performance, and will continue to recommend money manager terminations, replacements, and/or additions when appropriate. Finance Director Jay Ravins provided a PowerPoint presentation. In response to questions, Captrust representative Mike Lalone said the City's fee is approximately$120,000. Captrust is more bullish than Vanguard and anticipates 5-6% returns in the next five years. Generally, for most asset classes the company prefers more active indexing. Captrust works primarily with private real estate versus the REITS**, which are publicly traded and volatile. The City's allocation is correct, it is conservative. Anything outside of stocks and bonds are considered alternatives. Trustee Allbritton moved to approve the annual review of the Employees' Pension Plan investment performance for the calendar and plan year ended December 31, 2021. The motion was duly seconded and carried unanimously. 4.5 Determine Trustees' expected rate of return for pension plan investments for current year, each of the next several years, and for the long term thereafter, in accordance with Florida Statutes 112.661(9). Florida Statutes 112.661(9) requires an annual determination of expected rates of return by filed with the Florida Department of Management Services, with the plan's sponsor, and with the consulting actuary. Staff is recommending the current plan investment rate of return assumptions of 6.5%, net of investment-related fees, as the expected annual rate of return for the current year; 6.5% for the next year; and 6.5% for all years thereafter. Page 8 City of Clearwater Pension Trustees 5. Adjourn Attest City of Clearwater Meeting Minutes May 16, 2022 In response to questions, Finance Director Jay Ravins said the investment returns are currently down 13-14% year to date. The return will have to significantly rebound to hit the 6% assumption by end of the current calendar year. He said, given the current state, it might make more sense to have a more conservative return. GRS Actuary Pete Strong said the State of Florida likes to see a match between the City's assumptions and expectations but the long-term number needs to tie to the valuation report. He said a lower assumption rate will be fine for the current year but the mid and long-term assumptions need to match the valuation report. Trustee Beckman moved to determine a 0% expected rate of return for pension plan investments for current year and 6.5% for the next year and 6.5% for all years thereafter, in accordance with Florida Statutes 112.661(9). The motion was duly seconded and carried unanimously. The meeting adjourned at 9:37 a.m. 1,-P v 74#42A4er Chair Employees' Pension Plan Trustees Page 9