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HomeMy WebLinkAbout2017 Police Pension Fund Minutes & Agendas ELGIN POLICE PENSION FUND 151 Douglas Ave Elgin, IL 60120 MEETING NOTICE January 3, 2017 The ELGIN POLICE PENSION FUND, Board of Trustees will be holding a regular quarterly meeting on Wednesday, January 18, 2017 at 12:30 p.m. The meeting will be held at the Elgin Law Enforcement Facility at 151 Douglas Ave. Elgin, Illinois in the North Lobby Community Room. Agenda: Call to Order: Minutes of the October 19, 2016. Treasurer's Report: a. 4th Quarter 2016 Executive Summary. b. Update on JP Morgan. c. Update on MVT. d. Bill Yocius of Mitchell, Vaught and Taylor (MVT) presentation. Expenses: In pension packet. Deaths: (1) Sgt. John Lawrence passed away on December 22, 2016. Retirements: (1) Sgt. Christopher R. Troiola #175 retired on July 2, 2016. Disabilities: (3) Officer Lawrence Dickman's attorney Dan Murphy has contacted the Board and feels he should be ready to proceed in the summer of 2017. Officer Neil Rosenston received a Non-Duty Disability on October 25, 2016. The Non-Duty Disability began on July 3, 2016. Officer Allan Holder has applied for a Duty/Non-duty Disability and the Board is waiting for the doctors reports. Terminations: (1) Officer Lawrence Dickman was terminated by Chief Swoboda on December 22, 2016. Resignations: (0) Refunds: (0) New Hires: (2) Matthew J. Joniak #426 was hired on September 29, 2016 as a '' Probationary Police Officer. He has made application to be accepted into the Elgin Police Pension Fund. Justin L. Gist #425 was hired on October 24, 2016 as a Probationary Police Officer. He has made application to be accepted into the Elgin Police Pension Fund. Portability: (2) Miriam Uribe signed her Irrevocable Request Form for her Portability and the biweekly payroll deductions will start January 13, 2017 and go forward for 104 payments (4 years) in the amount of$497.44. True Cost is $46,067.58, if paid over 104 payments the interest will be $5,666.18. Total cost $51,733.76. Still waiting for Hanover Park Police Pension Fund to send a check in the amount of$92,898.42 to the Elgin Police Pension Fund. Justin Gist has applied for a Portability of his time from the Addison Police Pension Fund. The calculations have been completed, waiting to see if he decides to proceed with the signing the Irrevocable Request Form for his Portability. Military Service Buy Back 40 ILCS 5/3-110(b-5): (0) Miscellaneous: a. The 3% yearly COLA increases for qualified retirees. b. Supervisors' use of Compensation time instead of holiday pay. c. Correspondences from Marquette, CFO Debra Nawrocki, Wells Fargo, JP Morgan, MVT and Kayne Anderson concerning rebalancing the Fund. d. Lakemoor Pension Issue Officer Free's Portability. e. Update/Decision on Almeida overpayment. f. FOIA request from Zack Cziryak from Financial News. g. Correspondences from Lauterbach, Marquette, Wells Fargo and MVT reference overdraft and repayment by MVT. h. December 13, 2016 Investment Committee agenda and minutes. i. Fiduciary Liability Insurance Policy from Markel American Insurance Co. j. Letter from Collins and Radja. k. Letter from Wells Fargo reference VIP Lawrence Scinto retirement. 1. Letter from JP Morgan about new Client Account Managers. m. Affidavit and 2016 end of year letters. n. Communications between Lauterbach, the Board and Cary Collins reference 1099R Coding/Re-employment. o. Communications between Lauterbach and CFO Nawrocki about making portability true costs after tax payments instead of before tax contributions as in the past. rp. Bahe's annual physical. q. Should the Board release any Executive Session Meeting Minutes? r. IPPAC Spring Conference May 17-19, 2017 Jumer's in Rock Island. s. Miscellaneous correspondences. 1. Kayne Anderson quarterly reports. 2. Lauterbach and Amen monthly reports. "' Public Comments: Executive Session: Adjournment: Sincerely, (7 Thomas J. Quigley Clerk r r The Minutes of the Quarterly Meeting of the Elgin Police Pension Fund. Board of Trustees,January 18, 2017. Present at the meeting was President James Roscher, Vice President Robert Christ, Secretary Daniel Glasby, Asst. Secretary Robert O'Connor, Trustee James Lamkin, CFO/Treasurer Debra r.Jawrocki, Attorney Cary Collins. and Clerk Thomas Quigley. Absent: Guests: Mike Piotrowski of Marquette Associates, Bill Yocius and Jim Nowicki of Mitchell Vaught and Taylor. Officer Richard Free and Officer Dan McNanna. The meeting was call to order at 12:30p.m. by President Roscher. Minutes of October 19, 2016 meeting were approved, motion made by Christ, seconded by Lamkin. Motion approved. Treasurer's Report: (1) Mike Piotrowski presented the Preliminary 2016 4th Quarter Executive Summary. Over all for the 4th Q the Fund was up 1.40%(Net of Fees) beating the benchmark of 1.00%. This is below the Actuarial Rate of Return of 1.80%. The Fund has an ending market value of$100,187.515.00. This is the first time the Fund has crossed into the $100 million range. The Annualized performance of the Fund over 10 years is 5.80% (Net of Fees). The Fund continues to be very well diversified. For the year 2016, the Fund was up 8.60% YTD. This beat the benchmark of 7.40% and the actuarial rate of return which was also 7.00%. The Federal Reserve did raise rates in December 2016. Out of the Funds that Marquette manages, we are at the top end of that list. The outlook for 2017 looks good so far. Trump Rally, wages are up, Bonds on the rise and there appears to be more to the rupside in the U.S. Market. (2) Fixed Income is up overall YTD 1.30% (Net of Fees) above the benchmark of 1.10%. YTD shows MVT was up 0.7% which is below its benchmark of 1.10%. JP Morgan is up 1.70% which is below its benchmark of 2.10%. MVT will remain on alert status due to performance issues, MVT needs to perform better, especially in this environment. The recommendation of Marquette at this time, is to leave JP Morgan on "On Notice Status" so that they can continue to review JP Morgan team and performance. No major departures have occurred since the October 2016 meeting of the Pension Board. (3) U.S. Equities as a whole were up 13.80% YTD, beating their benchmark of 13.40%. Kayne Anderson Rudnick YTD is up 18.80% (Net of Fees) underperforming the benchmark of 21.30%. Vanguard lnstl. Index Fund was below with their benchmark with 11.90% YTD compared to their benchmark of 12.00%. Vanguard Mid-Caps matched their benchmark of 11.20% YTD. (4) International Stocks Composite was up YTD adding 6.00%, outperforming their benchmark of 4.50%. Dodge & Cox and DFA were above their benchmark. Euro-Pacific at 0.80% was well below their benchmark of 4.50%. (5) Principal U. S. Property is up 8.80% YTD net of fees outperforming the benchmark of 7.80%. PIMCO is up 13.30% net of fees for the YTD outperforming the benchmark of 4.0%. r Page 1 (6) Mr. Yocius and Mr. Nowicki of MVT were at the meeting to discuss MVT performance. Mr. Yocius stated that MVT has the Fund in a less risk shorter duration formula still. The Fund is still short of the target duration by about 1.00%. I'he overall bond market move up during the 4th Q from 1.61% '' to 2.45%. The Federal Reserve has indicated that their intention is to be more aggressive in 2017. Christ made a motion to accept MVT Report. seconded by O'Connor. Motion approved. A motion to accept Treasurers Report was made by Christ, seconded by O'Connor. This motion was approved by a roll call vote 5- yes and 0-no. Expenses: The following expenses were approved as submitted on a motion by Christ, seconded by Glasby. Motion approved by roll call vote 5- yes and 0-no. Barrington Orthopedics Holder IME S1395.00 Kathleen Bono Inv # 7297 Rosenston Court Reporter $466.15 Robert Christ Travel Reimbursement Ethics Training 5128.16 Cary Collins Inv # 6949 Rosenston Disability $4,482.39 Admin Services — October 2016 $1,890.00 Admin Services— November 2016 $1,890.00 Admin Services— December 2016 $1,890.00 Inv # 6966 Retainer Jan. — Mar. 2017 $1,250.00 JP Morgan Inv # 20161231-9174-A Fees 4th Q 2016 $12,059.50 Kayne Anderson Inv # 10151066 Fees 3rd Q 2016 $22,036.00 Lauterbach & Amen Inv # 18330 Services Fees- September 2016 $1,035.00 18822 Service Fees —October 2016 $1,035.00 19539 Service Fees —November 2016 $1,035.00 larquette Associates Inv # 1612959 Consulting Fees Dec. 1 2016 — Feb. 29, 2017 $12,500.00 ilitchell, Vaught & Taylor Fees 4th Q 2016 $6,494.00 Thomas Quigley Postage $28.20 There was a motion to approve all trades and transactions of monies since last meeting up to this meeting as reported. Motion made by Christ, seconded by O'Connor. Motion approved by roll call vote 5-yeas and 0- no. This is subject to approval by CFO Nawrocki. The Board approved the monthly pension check payouts as noted above. Deaths: (1) Sgt. John Lawrence passed away on December 22, 2016. There is no surviving spouse and no dependents, so the pension benefit is terminated by State Statute. Retirements: (1) Sgt. Christopher R. Troiola #17.5 retired on July 2, 2016. There was a question as to whether his holiday pay contributions were current. After a check it was determined to be current. Sgt. Troiola was hire on June 30, 1987. This includes the 3 years and 1 month of IMRF time he transferred to the Fund. He will have 29 years of creditable service time for a pension of 72.5% of his pensionable salary. Per the City of Elgin's 2016 Pay Plan Ordinance, Sgt. 1 roiola's 2016 pensionable salary is as follows; base salary $109,361.54, 4% longevity $4,374.46 and 10 paid holidays amounting to $4,078.75. The grand total of pensionable salary is S117,814.75. The annual pension benefit will he $85,415.64 or S7,I 17.97 per month. His first benefit check will be for six (6) days in February 2018 in the prorated amount of$1,525.28. His benefit checks starting in March 2018 will be in the amount of 57,117.97. His annual COLA increases will take effect as prescribed by the Illinois Police Pension rode. The pension benefit was calculated by Lauterbach and Amen and approved by CFO Nawrocki. Page 2 A motion to accept Sgt. Troiola's pension benefit application and benefits was made by Christ. seconded by Glasby. Motion approved by a roll call vote 5-yes 0-no isabilities: (3) Officer Lawrence J. Dickman #317, the Board has received a letter stating that they should be ready to return for the hearing sometime in the Summer of 2017. In his letter Mr. Murphy objects to one of the physicians the Board uses and want the Board to pay for their depositions. He had surgery in June 2016. Will see about getting transcripts from the workers compensation hearing. The Board will continue the hearing once they receive notice Mr. Murphy is prepared to move forward. Officer Neil Rosenston #364 had a hearing on October 25, 2016. After the testimony was heard and the Board convened. Officer Rosenston was granted a Non-Duty disability retroactive back to his last day of pay July 3. 2016. Officer Allan Holder#147 has made application to the Board for a Duty/Non-Duty Disability. Doctor appointments have been made and are waiting for their reports. Terminations: (1) Officer Lawrence Dickman #317 was terminated by Chief Swoboda on December 22. 2016. The Board will send a notice for a refund as it has in the past. Resignations: (0) Refunds: (0) New Hires: (2) Officer Matthew J. Joniak #426 was hired as a Probationary Police Officer on September 29, 2016. He has made application to be accepted into the Fund as a TIER II member. fficer Joniak's application to the Fund were approved on a motion by Christ and each seconded by ilasby. Motion approved. Officer Justin L. Gist #425 was hired on October 24, 2016 as a Probationary Police Officer. lie has made application to be accepted into the Fund as a TIER I member. Officer Gist's application to the Fund was approved on a motion by Christ and seconded by Lamkin. Motion approved. Portability of Creditable Service: (1) Officer Miriam Uribe #353 has started to pay her true costs to the Elgin Pension Fund. She will make l04 payments over 4 years at 5497.44 a payment from her payroll check. This will he after tax contributions totaling 546,067.58. Once the final payment is made the Board will than decide whether to accept the transfer of her time(4 years. 9 months and 4 days) April 1, 2002 through January 4, 2007. Justin Gist has asked for his true costs, to see what transferring his time from Addison Police Pension Fund to Elgin Police Pension Fund. He is waiting for an answer to his question from Lauterbach and Amen before he decides to sign the Irrevocable Authorization Form. Military Service Buy Back Public Act 096-1260 40ILCSS/3-110(b-5) (0) r Page 3 Nliscellaneous: a. The Board reviewed and approved the yearly 3% COLA increases for Qualified retirees. The only exception on the list in the meeting packet was Pete Almcida's increase. Motion to approve increases made by Lamkin, seconded Glasby. Motion approved by Roll Call Vote 5-yeas, 0-no. b. The Board discussed the problem that came up with the Sgt. Troiola pension computation. The City had let supervisors to use holiday time as comp-time. The problem was that no pension contributions were being taken out of their salary. The Fund has received all payments from the 5 supervisors who were affected by this situation. The amount that they each owed and paid are as follows. Sgt. Christopher Troiola S317.45, Lt. Frank Trost $353.25. Sgt. Mark Whaley $40.42, Sgt. Todd Ramljak $386.03 and Sgt. Robert Hartman $40.42. All monies have been collected and a motion was made to accept the payments and credit the time by Christ. seconded by O'Connor. Motion approved. c. The Board reviewed the con-espondences between Marquette, CFO Nawrocki, Wells Fargo, JP Morgan. MVT and Kayne Anderson Rudnick concerning rebalancing the Fund. d. Officer Free came in to speak with the Board reference his pending Portability from the Lakemoor Police Pension Fund. He is looking to transfer approximately 7 years and 7 months of creditable service time from Lakemoor to Elgin Pension. Lakemoor has been trying to get him to take a refund. Officer Free spoke to some current officers who says that the Village is underfunding the police pension system and they do not want to transfer all his time. They have an attorney named Rick Reimer. The DOI has issue a ruling that since the Village was under 5000 residence, that officers who worked there prior to that do not get the time served as creditable service unless the Village paid into IMRF. It was not this way before this ruling according to Cary Collins. Cary would like the Fund to submit a letter asking to confirm Officer Free's creditable service time and contributions. And the amount that the Village of Lakemoor will he transferring. Once this occurs, Elgin Police Pension Fund will have to see what they are will to undertake to get the proper time and money transferred or if it will be up to Officer Free to take further action to get the proper amount and time transferred. A Federal lawsuit may have to be filed. e. Cary Collins say the Board could handle the repayment in two ways. One being a lawsuit in the Circuit Court asking the court to impose upon Mr. Almeida to repay the overpayment. Or the Board could issue a Decision and Order based on the overpayment clause in the Illinois Police Pension Code. The Board could also impose a 6% interest on to the overpayment. The Board gave brief opinions as to how to handle it. Cary Collins will draw up a Decision and Order to present to the Board at the April 20I7 meeting. f. The Board reviewed the FOIA request from Zack Cziryak from Financial News to see that it was complied with. g. The Board reviewed the correspondences from Lauterhach, Marquette, Wells Fargo and MVT reference the overdraft the Fund had and why it occurred. It occurred while MVT was making a trading activity for the Fund. MVT has agreed to repay the Fund the amount in the form of a credit on the January 2017 bill in the amount of S53.09. h. The Board reviewed the investment Committees December 13, 2016 Minutes and Agenda. i. The Board reviewed the Fiduciary Liability Insurance Policy from Markel American Insurance Company. j. The Board reviewed the letter from Collins and Radja informing of a $25.00 increase in the quarterly retainer and an increase in the hourly rate to S200.00 per hour. r Page 4 • • • k. The Board reviewed the letter from Wells Fargo advising of the retirement of V/P Lawrence Scinto who managed Elgin's portfolio for a very long time. The new manager and team was introduced. 1. The Board received an updated from JP Morgan about the new Client Account Managers now managing the Fund's portfolio. m. Most of the affidavits have been returned. There are several outstanding. A final letter will be sent to those members by Clerk Quigley. n. The Board reviewed and gave opinions of the emails from Lauterbach to the Board and their attorney Cary Collins regarding 1099R coding and reemployment. I.auterbach will continue to code the 1099R forms as they have been. o. The Board reviewed the emails from Lauterbach and CFO Nawrocki about making the payments for the true costs of portabilities and military buy backs directly from the officer's paychecks as after-tax instead of pre-tax as has been done in the past. Lauterbach feels the IRS has instituted this change and recommends do this. CFO Nawrocki says the Fund should comply with this directive. p. Ryan Bahe has again been certified in his annual physical as being disabled. q. The Board will not be releasing any Executive Session Minutes at this time. r. IPPAC Spring Conference is in Rock Island Illinois at the Jumer's Resort. The dates arc May 17-19, 2017. s. The Board reviewed the reports from Kayne Anderson Rudnick and Lauterbach and Amen. Public Comments: N/A Executive Session: N/A 011sos'ith no further business the meeting was adjourned by President Roscher at 1:34 p.m. on motion by .amkin, second by Christ. Motion approved. The next meeting will be held on April 19, 2017(&i 12:30 p.m. The meeting location will be The Elgin Police Law Enforcement Facility. 151 Douglas Avenue Elgin, IL 60120. Sincerely. _617, Thomas 1. Quigley, Clerk Board Member Approval: ;-,x'2%7; • if). - Signature .Signature Title Page 5 r 4 ELGIN POLICE PENSION FUND 151 Douglas Ave Elgin, IL 60120 MEETING NOTICE April 10, 2017 The ELGIN POLICE PENSION FUND, Board of Trustees will be holding a regular quarterly meeting on Wednesday, April 19, 2017 at 12:30 p.m. The meeting will be held at the Elgin Law Enforcement Facility at 151 Douglas Ave. Elgin, Illinois in the North Lobby Community Room. Agenda: Call to Order: Minutes of the January 18, 2017. r Treasurer's Report: a. 1st Quarter 2017 Executive Summary. b. Asset Allocation Study. c. Emerging Markets investment Manager Search. d. Kayne Anderson Rudnick Annual Fee Reduction (reduced to 0.80%). e. Update on JP Morgan. f. Update on MVT. g. Bill Yocius of Mitchell, Vaught and Taylor (MVT) presentation. Expenses: In pension packet. Deaths: (1) Sgt. Thomas W. Linder#136 passed away on February 8, 2017. His wife Dawn C. Linder has made application for a widow's pension benefit. Retirements: (0) Disabilities: (3) Officer Lawrence Dickman's attorney Dan Murphy was sent a letter regarding Dickman's recent surgeries and addressing his letter about Dr. Levin. Officer Allan Holder has applied for a Duty/Non-duty Disability and the Board is waiting for the reports from the City of Elgin addressed in the Subpoena Duces Tecum. r Terminations: (0) Resignations: (2) Officer Joseph Parker #413 resigned on February 18, 2017. Officer Yamil Rivera #423 resigned on February 24, 2017. Refunds: (2) Officer Joseph Parker submitted a written request for a refund in the amount of$14,784.46. Officer Yamil Rivera submitted a written request for a refund in the amount of$4,984.24. New Hires: (1) Zachary R. Phillips #429 was hired on March 29, 2017 as a Probationary Police Officer. He has made application to be accepted into the Elgin Police Pension Fund. Portability: (1) Officer Richard Free started the process of Portability. A letter was sent to Lakemoor Police Pension Fund to which they answered. Military Service Buy Back 40 ILCS 5/3-110(b-5): (1) Officer Cristina Garcia has made the initial inquiry to purchase 2 years of Military time. Lauterbach has attempted to start the computations. They had several questions for the Board. Miscellaneous: a. Jim Lamkin sent a letter to Mayor Kaptain regarding not seeking reappointment to another term after 29 years on the Board. He also provided a recommendation to Mayor Kaptain that CFO Debra Nawrocki be appointed to fill his position. b. Mayor Kaptain appointed CFO Debra Nawrocki to a two year term commencing on May 1, 2017 to April 30, 2019. c. The retired members re-elected Robert Christ to another two year term from May 1, 2017 to April 30, 2019. He was unopposed in the election. d. The active members re-elected James Roscher to another 2 year term from Mayl, 2017 to April 30, 2019. He was unopposed in the election. e. The IRS sent a check to the Fund in the amount of$374.81 for interest income for FY 2016. f. Lauterbach and Amen sent an Agreement Letter to the Fund that set the fees for 2017, 2018 and 2019 and the responsibilities of both parties. g. Letter from the IRS and response from Lauterbach reference the IRS Form 945-A for FY 2016. h. Steve Earnhardt from Lauterbach will talk about the HELPS Program for Retirees. i. Correspondences from Marquette, CFO Debra Nawrocki, Wells Fargo, Kayne Anderson concerning rebalancing the Fund. j. Ryan Bahe had his annual physical with Dr. Stamelos and is still permanently disabled from police work. k. Update/Decision on Almeida overpayment. 1. FOIA request from Angel Jordan. m. Draft of Rules and Regulations from Collins and Radja. n. Board's IPads. o. IPPAC Newsletter and 22" Annual Spring Conference. p. Election of Officers for the Board of Trustees. . q. Miscellaneous correspondences. r 1. Kayne Anderson quarterly reports. 2. Lauterbach and Amen monthly reports. Public Comments: Executive Session: Adjournment: Sincerely, /% / , Thomas J. Quigley Clerk r r . i� 'The Minutes of the Quarterly Meeting of the Elgin Police Pension Fund, Board of'I rustees. April 19, 2017. Present at the meeting was President James Roscher, Vice President Robert Christ, Secretary [)aniel Glasby, CFOII'reasurer Debra Nawrocki, Attorney Cary Collins. and Clerk Thomas Quigley. Absent: Asst. Secretary Bob O'Connor and Trustee James Lamkin. Guests: Mike Piotrowski of Marquette Associates. Bill Yocius of Mitchell Vaught and Taylor, Allison Barrett and Steve Earnhardt of Lauterbach and Amen and Officer Dan McNanna. The meeting was call to order at 12:32p.m. by President Roseher. Minutes of January 18, 2017 meeting were approved, motion made by Christ, seconded by (flashy. Motion approved. Treasurer's Report: (1) Mike Piotrowski presented the Preliminary 2017 l'` Q Executive Summary. Over all for the 1st Q the Fund was up 4.10%(Net of Fees) beating the benchmark of 3.80%. This is above the Actuarial Rate of Return of 1.70%. The Fund has an ending market value of$103,689,365.00. The Annualized performance of the Fund over 10 years is 6.0% (Net of Fees). The Fund continues to be very well diversified. Over all great start to the year, adding approximately$4,200,000.00 in the l" Q. (2) Fixed Income is up overall YTD 0.50% (Net of Fees)matching the benchmark. YTD shows MVT was up 0.40% which is below its benchmark of 0.50%. JP Morgan is up 0.50% which is below its benchmark of'0.80%. MVT will remain on alert status due to performance issues, MVT needs to perform better, especially in this environment. The recommendation of Marquette at this time. is to leave J1' Morgan on "On Notice Status so that they can continue to review JP Morgan team and performance. No major departures have occurred in the last quarter and in July the Board will possibly look to place JP Morgan hack into compliance if there are no more issues. (3) U.S. Equities as a whole were up 6.00% YTD, heating their benchmark of 5.60%. Kayne Anderson Rudnick YTD is up 5.90%(Net of Fees) outperforming the benchmark of 2.50%. Vanguard Instl. Index Fund matched their benchmark with 6.10% YTD. Vanguard Mid-Caps matched their benchmark of 6.20%YTD. (4) International Stocks Composite was up YTD adding 8.80%. outperforming their benchmark of 7.90%. Dodge& Cox and EuroPacific were above their benchmark of 7.90% each, Dodge & ('ox was at 9.30% and EuroPacific was at 9.40% fbr the I" Q. DFA at 7.70% was above their benchmark of 7.60%. (5) Principal U. S. Property is up 1.80% YTD net of fees outperforming the benchmark of 1.50%. PIMCO is up 5.10% net of fees for the YTD outperforming the benchmark of 1.1%. (6) Marquette is recommending adding an International Emerging Market Manager to give the Fund a little more exposure to them. They provided 7 Firm Names: (DFA, INVESCO, Neuberger-Berman. T. Rowe Price, Vanguard. William Blair and Harding Loevner in Exhibit lof the Executive Summary. Marquette recommends that the Fund go with Harding Loevner. They are a strong manager up 12.2%YTD. They are a bit pricey at 1.30%. Page 1 "Che Elgin Fire Pension Fund recently went with them but the Fund has since closed, however Marquette was able to get a waiver if the Board wanted to go with them. The amount of money that would go into this new manager would be approximately 2.50%. The money would come out of 2 current funds being Dodge & Cox and EuroPacifie. After hearing the recommendation and discussion. Christ made a motion to hire Harding Loevner and to place 2.50% of the Fund into their account to manage. Seconded by Glasby. Motion approved by rolleall vote 3-yes and 0-no. (7) Mr. Yocius of MVT were at the meeting to discuss MVT performance. Mr. Yocius stated that MVT has the Fund had very little change in the quarter. They are close to their target. Interest rates may rise, but not by much. Christ made a motion to accept MVT Report, seconded by Glasby. Motion approved. (8) Marquette was able to lower the Fund's payment to Kayne Anderson Rudnick. The Elgin Fire Pension Fund chose them as a new manager and with that Marquette negotiated a lower fee for the Police Pension by 0.10% to 0.80%annually. This will be close to a savings of$10,000.00 a year ibr the Fund. A motion to accept Treasurers Report was made by Christ. seconded by Glasby. This motion was approved by a roll call vote 3- yes and 0-no. Expenses: The following expenses were approved as submitted on a motion by Christ, seconded by Glasby. Motion approved by roll call vote 3- yes and 0-no. Buffalo Grove Orthopedics Holder IMF 51,250.00 Babe Annual Exam $1,200.00 The Center for Sports Ortho Holder IME 5250.00 Holder IME 5850.00 Cary Collins Admin Services—January 2017 $1,890.00 Admin Services— February 2017 $1,890.00 Admin Services—March 2017 $1,890.00 Inv # 7031 Retainer April June 2017 51,250.0(} Kayne Anderson Inv # 10151067 Fees 4th Q 2016 522,31 1.00 Lautcrbach & Amen Inv # 19979 Services Fees- December 2016 $1,035.00 20330 Service Fees January 2016 $1.050.00 20932 Service Fees— February 2016 $1.035.00 20586 Tax Returns 1099 $750.00 Marquette Associates Inv # 1703535 Consulting Fees Mar. 1 2017— May 31, 2017 512,500.00 Mitchell,Vaught & Taylor Fees l'` Q 2017 57,561.00 Thomas Quigley Postage $75.19 There was a motion to approve all trades and transactions of monies since last meeting up to this meeting as reported. Motion made by Christ, seconded by Glasby. Motion approved by roll call vote 3-yes and 0- no. This is subject to approval by CFO Nawrocki. The Board approved the monthly pension check payouts as noted above. Page 2 Deaths: (I) Sgt. Thomas W. hinder 1 136 passed away on February 8. 2017. His wife.. Dawn Linder made application for a widow's pension benefit. The Board reviewed the application and Christ made a rmotion to approve Dawn Linder's widow's application. seconded by Glasby. Motion approved by roll call vote 3-yes and 0-no. She will receive his last monthly pension benefit with no future COLA increases. His monthly rate at the time of his passing was $6.960.06. which comes to 583.520.72 yearly. For February 2017 she will get a prorated amount of S4.971.47. Retirements: (0) Disabilities: (2) Officer Lawrence J. Dickman #317, the Board heard from Cary Collins about the letter Mr. Murphy wrote to the Board about his concern with the Levin doctors. Cary responded to Mr. Murphy. Cary Collins also asked to get the medical records that covered Dickman's recent surgery. Mr. Murphy has not set a date for the hearing at this time. Officer Allan Bolder#147 has made application to the Board for a Duty/Non-Duty Disability. The Board received the doctor reports and the records from the City of Elgin. A hearing date of April 27, 2017 at 1:00 p.m. is scheduled. Terminations: (0) Resignations: (2) Officer Joseph Parker resigned on February 18, 2017. Officer Yamil Rivera resigned on February 24. 2017. Refunds: (2) Officer Joseph Parker made written application to get a refund of his contributions in the ramount of $14,784.46. A motion was made by Glasby to refund his contributions amount of$14,784.46. seconded by Christ. Motion approved by rollcall vote 3-yeah 0-no. Motion approved Officer Yamil Rivera made written application to get a refund of his contributions in the amount of$4.984.24. A motion was made by Glasby to refund his contributions amount of$4,984.24, seconded by Christ. Motion approved by rollcall vote 3-yes 0-no. Motion approved New hires: (1) Officer Zachary Phillips M429 was hired as a Probationary Police Officer on March 29, 2017. He has made application to he accepted into the Fund as a TIER 11 member. Officer Phillips's application to the Fund were approved on a motion by Christ and each seconded by Glasby. Motion approved. Portability of Creditable Service: (1) Officer Richard L. Free#402 has asked to start the process with portability with his former department Lakemoor Police Pension Fund. Lakemoor responded to a letter asking for Free's contribution amount and the amount the Village would transfer to the Elgin Police Pension Fund as well as his total years of service. Officer Free's application memo to the Elgin Police Pension Fund said he had 7 years, 7 months and 15 days of service. The Lakemoor response has him with approximately 2 years and 6 months of creditable service. His contributions were $15,669.03 and the total that Lakemoor wants to send to the Elgin Police Pension Fund is 815.731.73. It appears that there is a wide discrepancy between what Officer Free's says and what Lakemoor is sa)Mg. Page 3 .Lakemoor just started in Article 3. and may not be counting Officer Frees entire employment time but just that recent time. Cary Collins is looking into this matter and Lauterbach and Amen will also assist in trying to see where the problem with Lakemoor calculations are. if this cannot he resolved the Fund may have to file a suit against Lakemoor. President Roseher asked why the Elgin Fund would tile and not Officer Free, Cary Collins said since the Fund would eventually get the money and since Officer Free was a member of the Elgin Police Pension Fund, the Fund would likely have a duty to him. Cary has looked into the matter since the last meeting and Lakemoor may be taking a position from a DOI ruling. If that is the case, Cary believes ii is a flawed ruling because it is trying to change the rules in the middle of the game. Also, Lakemoor may have a funding problem. This may be due to Lakemoor putting officers into an annuity before they had to transfer to an Article 3 pension system. Once those officers left employment. some say the officers had to return the annuity, so where did that money go to? The Board will wait to hear what Lauterbach and Amen can confirm and if Cary Collins gets any further information. Military Service Buy Back Public Act 096-1260 401LCS5/3-110(b-5) (1) Officer Cristina Garcia has started the process to purchase 2 years of military service time. Lauterbach attempted to start the computations but ran into a problem. Since Officer Garcia was hired in 2017, Lauterbach would need the tax levy form 2016 and 2017 to compute them amount she may owe. But 2017 Actuarial Valuation Report would not he out for another year. They were asking permission from the Board to use the 2015 and 2016 Actuarial Valuation Reports. Since 2016 and 2017 would not be much different. II'they cannot get permission to use the two prior years they wanted to know if the Board wanted to stop the accruing interest for the year that it would take for the 2017 tax levy? A motion was made by Christ to have Lauterbach and Amen use the tax levies from 2015 and 2016 to compute Officer Garcia's military buy back. This was seconded by Glashy and the motion was approved. r Miscellaneous: a. Trustee James Lamkin sent a memo to the Board and Mayor Kaptain explaining that he was not seeking another term on the Board of Trustee after 29 years of service. He stated that he felt CFO Nawrocki would be a good replacement to his position. b. Mayor Kaptain appointed CFO Debra Nawrocki to a two year term commencing on May 1, 2017 through April 30, 2019. c. The retired members of the fund re-elected Robert Christ to another two year term from May 1, 2017 to April 30, 2019. Ile was unopposed in the election. d. The active members of the fund re-elected James Roscher to a two year term from May 1, 2017 to April 30, 2019. He was unopposed in this election. e. The IRS sent the fund a check in the amount of 5374.81 for interest income for FY2016. It was deposited into the fund's account. f. Lauterbach and Amen sent the fund a Letter of Agreement for their services and the amount of the service for the years ending on December 31 for 2017, 2018 and 2019. The Board heard from Allison Barrett and Steve Earnhardt and had a discussion. Christ made a motion to approve the Letter of Agreement with Lauterbach and Amen for the years of 2017. 2018 and 2019. This was seconded by Glashy. Motion approved by a rollcall vote 3-yes 0-no. g. The Fund was notified by the iRS that the 945-A Form for 2016 was missing. Lauterbach sent a reply and a copy of the original 945-A form to the iRS. Page 4 h. Allison Barrett spoke about the HELPS Program for Retirees. She said it is a free service that Lauterhach provides. It helps to reduce retiree's taxable income by S3,000.00 a year if their medical insurance premiums come out of their pension checks. A motion was made by Christ to approve the HELPS Program pending Cary Collins's approval. Seconded by Glashy, motion approved. Lauterbach will be sending out letters to the members to see who might he interested and get the process going once Cary Collins approves the language. i. The Board reviewed the correspondences between Marquette, CFO Nawrocki, Wells Fargo, and Kayne Anderson Rudnick concerning rebalancing the Fund. j. Officer Bahe had his annual physical with Dr. Stamelos and is still permanently disabled from police work. k. Cary Collins say that his office will be putting together an Administrative Order for the Board to review and approve. This will include the re-payment of the money that the Fund paid Mr. Almeida before the disability case was overturned by the Appellate Court. Clerk Quigley will send the amount to Lauterhach $57,625.74 with instructions to add a 6% interest on to the cost starting back from the Appellate Court ruling on November 30, 2015 to present day and beyond his pension collection date of age 60. a letter will then be sent to Mr. Almeida. 1. The Board reviewed the FOIA request from Angela Jordan and sent the reply. in. The Board reviewed the draft copy of the rules and regulations compiled by Collins's office. The Board went over them with minor corrections. A motion to execute the rules and regulations was made by Christ and seconded by Glasby. Motion approved. n. The Board looked into Lamkin's request to buy his IPad from the Board. James Roscher checked with Best Buy who said that the age of the IPad basically meant it had little if any resale value. CFO Nawrocki said that the City's IT Department had conic up with a retail price of about $160.00. After a discussion, Christ made a motion to allow James Lamkin to have the old IPad for zero cost and to purchase a new !Pad for Trustee Glashy. o. The Board review the IPPAC Newsletter and the IPPAC Spring Conference is in Rock Island Illinois at the Jumer's Resort. The dates are May 17-19. 2017. p. The Board went over the upcoming slate for the Officers of the Board of Trustee for July. The slate will be President James Roscher; Vice President Robert Christ; Secretary Daniel (flashy: Assistant Secretary Robert O'Connor and Trustee Debra Nawrocki. This will be finalized and voted on at the July 2017 meeting. q. The Board reviewed the reports from Kayne Anderson Rudnick and Lauterhach and Amen. Public Comments: Allison Barrett made an apology to the Board reference the misunderstanding over the 1099 forms that took place in late 2016. The Board accepted the apology. Executive Session: N/A With no further business the meeting was adjourned by President Roscher at 1:47p.m. on motion by Christ, second by Glasby. Motion approved. Page 5 The next meeting will be held on July 19, 2017(!.! 12:30 p.m. The meeting location will be The Elgin Police Law Enibrcement Facility. 151 Douglas Avenue Elgin, IL 60120. Sin _, -!r Nomas J. ui, y. Clerk jj � Board Member Approval: �{D(�',5i C ,1 Signature Title Pave 6 C C ELGIN POLICE PENSION BOARD rik IN THE DETERMINATION ) OF DISABILITY: ) ) No. 16 EPPB 1601 ALLAN F. HOLDER, ) Applicant. ) NOTICE OF HEARING April 19, 2017 Allen F. Holder c/o Meyers & Flowers LLC 3 North Second Street, Suite 300 St. Charles, IL 60174 Please be advised that the Elgin Police Pension Board will conduct an administrative hearing on April 27, 2017 at 1:00 PM. The hearing will take place at 151 Douglas Street, Elgin, IL regarding the Determination of Disability and possible restoration to active service. That the applicant may be represented by legal counsel and may provide testimony and evidence in support of his position on this matter to the Elgin Police Pension Board. That the hearing is being conducted under the authority granted the Elgin Police Pension Fund under Chapter 40 Act 5 Section 3 of the Illinois revised Statutes. Elgin Police Pension Board r'&4 944ft4 ames Roscher, President Elgin Police Pension Fund 151 Douglas Street Elgin, IL 60120 C ELGIN POLICE PENSION FUND 151 Douglas Ave Elgin, IL 60120 MEETING NOTICE July 11, 2017 The ELGIN POLICE PENSION FUND, Board of Trustees will be holding a regular quarterly meeting on Wednesday, July 19, 2017 at 12:30 p.m. The meeting will be held at the Elgin Law Enforcement Facility at 151 Douglas Ave. Elgin, Illinois in the North Lobby Community Room. Agenda: Call to Order: Minutes of the April 19, 2017. Treasurer's Report: a. 2nd Quarter 2017 Executive Summary. h. Updated Addendum A of the Investment Policy Guidelines. c. Update on JP Morgan. d. Update on MVT. e. Bill Yocius of Mitchell, Vaught and Taylor (MVT) presentation. Expenses: In pension packet. Deaths: (4) Sgt. Cipriano Siete #15 passed away on April 21, 2017. His wife Linda Siete married Cipriano after he had retired and is not eligible for continued surviving spouse benefits per The Illinois Police Pension Code. Officer Stevenson S. Jones #161 passed away on May 7, 2017. His wife Mae }licks-Jones has applied for a surviving spouse pension benefit. Lt. Alvie A. Henning #14 passed away on May 9, 2017. His wife Sally A. Henning has applied for a surviving spouse pension benefit. Lt. Carl Olsen #50 Passed away on May 21, 2017. His wife Phyllis J. Olsen has applied for a surviving spouse pension benefit. Retirements: (0) Disabilities: (2) Officer Lawrence Dickman's still is tabled until the Board hears from Mr. Murphy. Officer Allan Holder has applied for a Duty/Non-duty (Disability. The Board held a hearing on April 27, 2017. The Board will be looking to the execution of the Holder Decision and Order. The Board will also review Holder's repayment for missed sick r time in the amount of$404.90. Terminations: (0) Resignations: (0) Refunds: (0) New Hires: (2) Daniel P. Raiman #428 was hired on April 3, 2017 as a Probationary Police Officer. He has made application to be accepted into the Elgin Police Pension Fund as a TIER U. John M. Smith # 431 was hired on June 16, 2017 as a Probationary Police Officer. He has made application to be accepted into the Elgin Police Pension Fund as a TIER II. Portability: (1) Officer Richard Free started the process of Portability. A letter was sent to Lakemoor Police Pension Fund to which they answered. Lauterbach spoke to Lakemoor about what was required to be sent to the Elgin Police Pension Fund after last meeting. They revised their payment but did not extend his service time. The Board will have to discuss these changes. Military Service Buy Back 40 l[LCS 5/3-110(b-5): (1) Officer Cristina Garcia has made the initial inquiry to purchase 2 years of Military time. This is still pending upon her finding out some information regarding her old pension plan (not Article 3). Miscellaneous: a. The 2016 FY DOI Annual Report was completed and Certification Form signed and sent. b. House Bill 5088 Municipal Compliance Report. c. 2017 Actuarial Valuation Report from Timothy Sharpe. d. Letters from the IRS and responses from Lauterbach reference the IRS Form 945-A for FY 2016. e. Update/Decision on Almeida overpayment, reference questions from Lauterbach. f. Correspondences from Marquette, CFO Debra Nawrocki, Wells Fargo, JP Morgan, concerning rebalancing the Fund in the amount of S2,925,000.00. g. Kayne Anderson Rudnick Signed Signature Form. It. Clerk's Fee. i. Lauterbach sent out the I IELPS Program Forms after Cary Collins's approval. j. Board's IPads. k. IPPAC September 2017 Schaumburg Conference September 21st and 22nd. Note new location address. 1. Finalize Slate and Vote on Election of Officers for the Board of Trustees. in. Should the Board release any Executive Session Minutes? n. Miscellaneous correspondences. 1 . Kayne Anderson quarterly reports. 2. Lauterbach and Amen monthly reports. Public Comments: Executive Session: Adjournment: Sincerely, a-7-1 /ter J Thomas J. Quigley Clerk r r The Minutes of the Quarterly Meeting of the Elgin Police Pension Fund, Board of Trustees, July 19, 2017. Present at the meeting was President James Roscher, Vice President Robert Christ,Asst. Secretary Bob O'Connor and Trustee/CFO/Treasurer Debra Nawrocki, Attorney Cary Collins, and Clerk Thomas Quigley. Absent: Secretary Daniel Glasby Guests: Mike Piotrowski of Marquette Associates,John Mitchell of Mitchell Vaught and Taylor, and Officer Dan McNanna. The meeting was call to order at 12:39p.m. by President Roscher. Minutes of April 19, 2017 meeting were approved, motion made by Christ, seconded by O'Connor. Motion approved. Treasurer's Report: (1) Mike Piotrowski presented the Preliminary 2017 2nd Q Executive Summary. Over all for the 2nd Q the Fund was up 3.00%(Net of Fees)beating the benchmark of 2.30%. YTD, the Fund is up 7.30%. This is above the Actuarial Rate of Return of 3.40%YTD. The Fund has an ending market value of $108,876,273.13. The Annualized performance of the Fund over 10 years is 6.00% (Net of Fees). The Fund continues to be very well diversified. The Fund received$3,184,091.05 from investments for the 2'"' Q. (2) Fixed Income is up overall YTD 1.10%(Net of Fees)underperforming the benchmark of 1.20%. YTD shows MVT was up 1.00%which is below its benchmark of 1.20%. YTD shows JP Morgan was up 1.20%which is below its benchmark of 1.70%. MVT will remain on alert status due to performance issues. The recommendation of Marquette at this time, is to leave JP Morgan on"On Notice" status. No major team member departures have occurred in the last quarter. JP Morgan appears to be stable as far as personnel. However the Board may want to look at their underperformance at the October 2017 meeting. They may end up going back to "In Compliance"status as far as professional turnover,but may go to"Alert"status for performance. (3) U.S. Equities as a whole were up 10.20%YTD,beating their benchmark of 8.70%. Kayne Anderson Rudnick YTD is up 13.20% (Net of Fees)outperforming the benchmark of 5.00%. Vanguard Instl. Index Fund matched their benchmark with 9.30% YTD. Vanguard Mid-Caps underperformed their benchmark of 9.20% YTD by posting a 9.10%increase. (4) International Stocks Composite was up YTD adding 15.7%,outperforming their benchmark of 14.10%. Dodge&Cox and EuroPacific were above their benchmark of 14.10%YTD each, Dodge & Cox was at 14.50%and EuroPacific was at 17.80%YTD. DFA at 14.60%was below their benchmark of 15.40%. The Board will hear of the returns by the recently added fund Harding Loevner EM Fund at the October 2017 meeting. (5) Principal U. S. Property is up 3.90%YTD net of fees outperforming the benchmark of 1.50%. Real- estate should be up about 6-8%this year. PIMCO is up 7.00%net of fees for the YTD outperforming the benchmark of 0.70%. Page 1 (6) Mr. Mitchell of MVT was at the meeting to discuss MVT performance. Mr. Mitchell stated that MVT is still underperforming the duration target of 3.88, but only a little at 3.41. Interest rates maybe rising in the future. The 10 year bond rate is lower now than at the start of 2017. MVT has had a good run since the Fund added them to the portfolio. He feels that MVT is being scrutinized a little unfairly. He says Brexit cause a down turn for them but they recovered all but 10 base points. He feels MVT does better in a down market but should do fine in the future. Roscher stated, MVT must do better and showed Mr. Mitchell the Marquette Executive Summary report for 2"d Q 2017 on page 11. Mr. Mitchell felt the numbers might have been off a little. Mike Piotrowski stated that MVT is down 30 base points over the 10 year period annualized and 20 base points since 1997. Cary Collins asked Mr. Mitchell what was the game plan was for the future. Mr. Mitchell stated they would try to get closer to the duration and rates should be going up. MVT has been around a long time and if they take a down turn they usually come back up statistically. Mr. Mitchell also commented on State Senators Daniel Biss Bill 0779 regarding investment clarity. He also spoke on consolidation by the State of Illinois to take control of the Fund's money and doing the investments. Christ made a motion to accept MVT Report, seconded by O'Connor. Motion approved. (7) Cary suggested maybe the Board should come up with a more formal review process of managers, like if they are down for 3 quarters they are sent a letter putting them on notice that if they are down for a 4th quarter they may be terminated. V/P Christ stated with that strict view several quality fund managers would have been let go i.e. Kayne Anderson Rudnick. The Board took no action on this. (8) Mike Piotrowski brought to the Board the updated Addendum parts A and B of the October 2013 Investment Policy Guidelines. These will be updated and sent to the DOI. A motion to accept Treasurers Report was made by Christ, seconded by O'Connor. This motion was approved by a roll call vote 4- yes and 0-no. Expenses: The following expenses were approved as submitted on a motion by Christ, seconded by O'Connor. Motion approved by roll call vote 4 - yes and 0 -no. Kathleen W. Bono Inv#7454 Holder hearing court reporter $412.80 Cary Collins Admin Services—April 2017 $1,890.00 Admin Services—May 2017 $1,890.00 Admin Services—March 2017 $1,890.00 Inv# 7066 Holder Disability Hearing $5,439.35 Inv#7081 Retainer July—Sept. 2017 $1,250.00 State of Illinois Inv# G 10866 DOI Compliance Fee $8,000.00 IPPAC Inv# 1472 Board Training 2016 $1,500.00 1610 Annual Dues Fee July 1, 2017 to June 30, 2018 $500.00 JP Morgan Inv#20170331-9174-A 1st Q 2017 Fee $11,966.96 Kayne Anderson Inv# 10151068 Fees 1st Q 2017 $20,534.00 Lauterbach & Amen Inv#21357 Services Fees- March 2017 $1,050.00 21668 Fees for year-end prep $1,500.00 21865 Service Fees—April 2016 $1,050.00 Marquette Associates Inv# 1706536 Consulting Fees June 1, 2017 —Aug 31,2017 $12,500.00 Mitchell,Vaught &Taylor Fees 2nd Q 2017 $7,767.00 Page 2 There was a motion to approve all trades and transactions of monies since last meeting up to this meeting as reported. Motion made by Christ, seconded by O'Connor. Motion approved by roll call vote 4-yes and 0-no. This is subject to approval by CFO Nawrocki. The Board approved the monthly pension check payouts as noted above. Deaths: (4) Sgt. Cipriano R. Siete#15 passed away on April 21, 2017. His wife current wife Mrs. Linda Siete had married Cipriano after he had retired. So per the Illinois Police Pension Code the benefit ceases. Christ made a motion to terminate Sgt. Siete's pension benefits as of April 22, 2017, seconded by Nawrocki. Motion approved. Officer Stevenson S. Jones#161 (active)passed away on May 7, 2017. His wife Mae Hicks-Jones made application to the Fund for a surviving spouse pension benefit. A motion was made by Christ to approve the surviving spouse benefit, seconded by O'Connor. Motion approved on a 4—yes and 0—No roll call vote. Mrs. Hicks-Jones will receive the following pension benefit with no future COLA increases. She will receive 65%(26 years of creditable service) $100,911.16. This will be$5,466.02 monthly, which is $65,592.24 yearly. For May 2017 she will get a prorated amount of$4,231.76. Officer Jones was hired November 13, 1989 and accepted into the Fund on this date, He missed 456 days of creditable service. Lt.Alvie H. Henning#14 passed away on May 9,2017. His wife Sally A. Henning made application to the Fund for a surviving spouse pension benefit. A motion was made by Christ to approve the surviving spouse benefit, seconded by O'Connor. Motion approved on a 4—yes and 0—No roll call vote. Mrs. Henning will receive$4,330.16 monthly pension benefit, which is $51,961.92 per year. The May 2017 prorated amount will be$3,073.02. She will not receive any COLA increases. Lt. Carl Olsen#50 passed away on May 21, 2017. His wife Phyllis J. Olsen has made application to the Fund for a surviving spouse pension benefit. A motion was made by Christ to approve the surviving spouse benefit, seconded by O'Connor. Motion approved on a 4—yes and 0—No roll call vote. Mrs. Olsen will receive$6,497.19 monthly pension benefit, which is $77,966.28 per year. The May 2017 prorated amount will be$2,095.87. She will not receive any COLA increases. Retirements: (0) Disabilities: (2) Officer Lawrence J. Dickman #317, the Board has not heard anything further from Mr. Dickman or his attorney. Officer Allan Holder#147 had a duty disability hearing on April 27, 2017. He was granted a duty disability by the Board. The Board is executing a Decision and Order today. The date that his pension will be effective retro-actively to will be February 2, 2017. His numbers will be calculated by Lauterbach and Amen. CFO Nawrocki will review them and if they are correct,he will start being paid. He is was receiving TTD in the amount of$2,342.32 biweekly. The Fund will take an offset of this amount. The Fund will pay the difference to Officer Holder until his TTD is terminated (terminated 07- 16-2017. Officer Holder also paid the Fund for 15 days of unpaid sick time, in the amount of$404.90. He was hired on January 25, 1988. His last day of employment will be February 1, 2017. He is eligible for a pension of 72.5%of his yearly salary$100,911.16. The monthly payment will be$6,096.72, which is $73,160.64 yearly. The amount of his back pay from February 2, 2017 to July 31,2017 with the TTD offset is$8,549.31. He will received the COLA increases as determined by Lauterbach and Amen. Page 3 Motion made by Christ and seconded by Nawrocki. Motion approved by a 4—yes and 0—No roll call vote. Terminations: (0) Resignations: (0 Refunds: (0) New Hires: (2) Officer Daniel P. Raiman#428 was hired as a Probationary Police Officer on April 3, 2017. He has made application to be accepted into the Fund as a TIER II member. Officer Phillips's application to the Fund were approved on a motion by Christ and each seconded by O'Connor. Motion approved. Officer John M. Smith#431 was hired as a Probationary Police Officer on June 16, 2017. He has made application to be accepted into the Fund as a TIER II member. Officer Phillips's application to the Fund were approved on a motion by Christ and each seconded by Nawrocki. Motion approved. Portability of Creditable Service: (1) Officer Richard L. Free#402, Lauterbach and Amen contacted Lakemoor about their incorrect calculation of the amount that would be remitted to Elgin. They have sent a letter saying they would now be sending a total of$39,835.47. This still covers only partial of what Officer Free says he had put in at Lakemoor. The Department of Insurance had issued a decision saying that Lakemoor did not have to pay those officers creditable service time before Lakemoor became part of the Downstate Pension Program. Cary says that an officer in Lakemoor is filing a lawsuit to dispute this. Cary would like Elgin to send the calculations to the actuary to get a true cost on these numbers. If the lawsuit would change the true costs would need to be updated. Military Service Buy Back Public Act 096-1260 40ILCS5/3-110(b-5) (1) Officer Cristina Garcia has started the process to purchase 2 years of military service time. She was going to contact he last employer and see if she could transfer he money in that other system to Elgin Police Pension Fund with taxes deferred. Miscellaneous: a. The Board was notified of the DOI Annual Report FY 2016 had been completed and the Certification Form was signed and submitted. b. The Board reviewed and signed the House Bill 5088—Municipal Compliance Report. It will be sent to the City of Elgin with the updated Investment Policy Guidelines. c. The Board went over and reviewed the Actuarial Valuation Report submitted by Timothy Sharpe for 2017. Nawrocki stated that the investment returns in 2016 paid for all but $65,000.00 of the amount the Fund paid out for the entire 2016 year. Motion to accept the Tax Levy Requirement by the City of Elgin's actuary Timothy Sharpe of$8,708,536.00 was made by Christ, seconded by O'Connor. Motion approved. d. The Fund had received letters from the IRS about the IRS Form 945-A for FY 2016. They stated the Fund owed the IRS money. Lauterbach sent a letter and the Form 945-A that they prepared and the IRS sent back a letter saying the Fund owed no further tax money. e. Cary Collins will look at this Almeida matter about what should be in the letter to be sent to Mr. Almeida and bring back any suggestions if there are any to the Board. Page 4 f. The Board reviewed the correspondences between Marquette, CFO Nawrocki, Wells Fargo, and JP Morgan concerning rebalancing the Fund in the amount of$2,925,000.00. g. The Board reviewed the Kayne Anderson Rudnick signed signature form. h. The Board went over the request to increase the clerk fees. The number of hours that the clerk puts in has increased from 42 to 47 hours a month since 2014. The clerk also had not had a raise since 2014. The proposal was to pay the clerk $2,820.00 a month for the next 3 years. If the Fund is audited, the clerk will receive what was paid on the last on site audit in 2010 of $35.00 an hour. The clerk will still get $12.00 an hour for scanning fees as was established in 2008. Christ made a motion to approve the monthly and hourly rates, seconded by O'Connor. Motion approved by a 4—yes and 0—no roll call vote. i. Lauterbach sent out the HELPS Program Forms after they were reviewed by Cary Collins's office. j. The IPad for Glasby had come in and he received it. The Fund will pay the invoice on the IPad. k. The Board review the IPPAC training dates for the Schaumburg Conference on September 21st, and 22nd,2017. Roscher, Christ, O'Connor, Glasby and Quigley will be going. 1. The Board went over the upcoming slate for the Officers of the Board of Trustee. The slate will be President James Roscher; Vice President Robert Christ; Secretary Daniel Glasby; Assistant Secretary Robert O'Connor and Trustee Debra Nawrocki. Christ made a motion to elect the slate of officers, seconded by Nawrocki. Motion approved. in. The Board reviewed and determined that no Executive Session Minutes should be released at this time. n. The Board reviewed the reports from Kayne Anderson Rudnick and Lauterbach and Amen. Public Comments: N/A Executive Session: N/A With no further business the meeting was adjourned by President Roscher at 1:59 p.m. on motion by Christ, second by O'Connor. Motion approved. The next meeting will be held on October 18. 20170 12:30 p.m. The meeting location will be The Elgin Police Law Enforcement Facility, 151 Douglas Avenue Elgin, IL 60120. Sincer // Daniel Glasb , Secretary Board Member Approval: - Signature Title tjq Page 5 , ELGIN POLICE PENSION FUND 151 Douglas Ave Elgin, IL 60120 MEETING NOTICE October 10, 2017 The ELGIN POLICE PENSION FUND, Board of Trustees will be holding a regular quarterly meeting on Wednesday, October 18, 2017 at 12:30 p.m. The meeting will be held at the Elgin Law Enforcement Facility at 151 Douglas Ave. Elgin, Illinois in the North Lobby Community Room. Agenda: Call to Order: Minutes of the July 19, 2017. r Treasurer's Report: a. 3rd Quarter 2017 Executive Summary. b. Update on JP Morgan. c. Update on MVT. d. Bill Yocius of Mitchell, Vaught and Taylor (MVT) presentation. Expenses: In pension packet. Robert Christ's reimbursement for required training at IPPAC in the amount of S 190.76. Deaths: (1) Ofc. Kenneth M. Merman passed away on August 6, 2017. His Spouse Michelle F. Herman has made application for a Spouse's Pension Benefit. Retirements: (3) Ofc. Allan E. Holder#147 was approved for a Duty-Disability by the Board on April 27, 2017. Attached are his numbers for his pension benefits computed by Lauterbach and Amen. Sgt. William F. Wood #200 retired on August 15, 2017. He has made application to receive a pension benefit. Det. Thomas F. Clancy #204 retired on October 2, 2017. He has made application to receive his pension benefit. rDisabilities: (1) Officer Lawrence Dickman's hearing is tabled until further notice. Terminations: (0) 1 Resignations: (0) r Refunds: (0) New Hires: (2) Ofc. Sergey D. Nemtsev #430 was hired on June 16, 2017 as a Probationary Police Officer. He has made application to be accepted into the Elgin Police Pension Fund as a TIER II member. Ole. Matthew C Obenauf# 432 was hired on September 11, 2017 as a Probationary Police Officer. He has made application to be accepted into the Elgin Police Pension Fund as a TIER II member. Portability: (1) Officer Richard Free started the process of Portability. We have the True Cost amount from Tim Sharpe. How should the Board/Ofc. Free proceed with the portability? Does language about paying a possible different amount in the future need to be added to his repayment page since a lawsuit has been filed against The Village of Lakemoor? Military Service Buy Back 40 ILCS 5/3-110(b-5): (0) Miscellaneous: a. Alliant Americas reference Fiduciary Liability Insurance Policy and an invoice. b. Subpoena from Kenney and Kenney for the James Rapp's divorce proceedings. c. Update/Decision on Almeida overpayment. d. Correspondence from Angel Jordan. e. IRS notice showing the Funds owes $00.00 for the error the IRS made. f. Letter from IPPAC showing on line membership number. g. Letter from JP Morgan reference T+2 Settlement Cycle Regulation Reform. h. Quarterly meeting dates for 2018: January 17, 2018, April 18, 2018, July 18, 2018 and October 17, 2018 at 1230 p.m. i. Miscellaneous correspondences. 1. Kayne Anderson quarterly reports. 2. Lauterbach and Amen monthly reports. Public Comments: Executive Session: Adjournment: Sincerely, ,7;;L: r 'Phomas J. Quigley Clerk The Minutes of the Quarterly Meeting of the Elgin Police Pension Fund,Board of Trustees, October 18, 2017. Present at the meeting was President James Roscher,Vice President Robert Christ, and Secretary Daniel Glasby,Trustee/CFO/Treasurer Debra Nawrocki,Attorney Cary Collins, and Clerk Thomas Quigley. Absent: Asst. Secretary Bob O'Connor Guests: Mike Piotrowski of Marquette Associates, Bill Yocius of Mitchell Vaught and Taylor. The meeting was call to order at 12:39p.m.by President Roscher. Minutes of July 19, 2017 meeting were approved, motion made by Christ, seconded by Glasby. Motion approved. Treasurer's Report: (1) Mike Piotrowski presented the Preliminary 2017 3rd Q Executive Summary. Over all for the 3rd Q the Fund was up 3.70%(Net of Fees)beating the benchmark of 2.90%. YTD,the Fund is up 11.30%,beating the benchmark of 9.40%. This is above the Actuarial Rate of Return of 5.20% YTD. The Fund has an ending market value of$114,517,228.00. The Annualized performance of the Fund over 10 years is 6.20%(Net of Fees). The Fund continues to be very well diversified. The Fund received $4,102,464.28 from investments for the 3rd Q. (2) Fixed Income is up overall YTD 1.60%(Net of Fees)outperforming the benchmark of 1.50%. YTD shows MVT was up 1.20%which is below its benchmark of 1.50%. YTD shows JP Morgan was up r1.80%which is below its benchmark of 2.30%. MVT will remain on alert status due to performance issues and JP Morgan will remain on notice status for professional turnover. (3) U.S. Equities as a whole were up 16.10%YTD, beating their benchmark of 13.70%. Kayne Anderson Rudnick YTD is up 23.40% (Net of Fees)outperforming the benchmark of 10.90%. Vanguard Inst!. Index Fund matched their benchmark with 14.20%YTD. Vanguard Mid-Caps matched their benchmark of 12.90% YTD. (4) International Stocks Composite was up YTD adding 24.00%, outperforming their benchmark of 21.10%. Dodge&Cox and EuroPacific were above their benchmark of 21.10% YTD each, Dodge &Cox was at 22.50%and EuroPacific was at 25.90%YTD. DFA at 23.30% was below their benchmark of 23.80%. Harding Loevner EM Fund was below their bench mark of 7.90%,returning 7.30%. (5) Principal U. S. Property is up 6.00%YTD net of fees outperforming the benchmark of 4.70%. (6) PIMCO is up 10.50%net of fees for the YTD outperforming the benchmark of 1.40%. (7) Bill Yocius of MVT spoke on their performance. Their duration benchmark is still slightly low to the target. Fixed income is a challenging area still today. The Federal Reserve is possibly going to raise interest rates in December 2017. This will put pressure on the fixed income sector. The Federal Reserve is also looking to taper their balance sheet by not buying additional bonds once the ones they hold mature. This action would increase bond rates more than the Federal Reserve raising rates. Page 1 . Mr.Yocius stated that MVT would keep their fee for their services to the Elgin Police Pension Fund at 0.24°!0 overall and not raise the fee, since MVT was dropped by the Elgin Fire Pension Fund. MVT will provide a written notice to the Board. President Roscher asked why the Elgin Fire Pension Fund let MVT go as an investment manager. The answer was due to poor performance. President Roscher expressed his displeasure with the lack of performance with MVT and asked that Marquette begin to put together information for a new fixed income manager. Mike Piotrowski said that Marquette would do that and could also do that for JP Morgan if the Board would like to see their comparisons. There is a difference with regard to MVT and JP Morgan's mandate by the Board. MVT had asked for a mandate from the Board that prevented them from buying corporate bonds below A grade, while JP Morgan has authority to buy BBB grade corporate bonds. This makes them have different benchmarks. Mike and the Board wondered if the two should have the same mandate that would allow MVT to expand the grade of corporate bonds that they could buy,which would hopefully allow MVT to increase their returns by moving the benchmark. This would be done at the January 2018 meeting once Marquette compiles the information needed for the Board. This would hopefully increase MVT performance,but it could also show their ability to increase their performance. This expanded mandate would also increase the risk to the fund in fixed income. JP Morgan has about 1/3 of their portfolio in corporate bonds,while MVT has less than 10%in corporate bonds. A motion to accept Treasurers Report was made by Christ, seconded by Glasby. This motion was approved by a roll call vote 4-yes and 0-no. Expenses: The following expenses were approved as submitted on a motion by Christ, seconded by Glasby. Motion approved by roll call vote 4 - yes and 0- no. r Cary Collins Admin Services—June 2017 $1,890.00 Admin Services—July 2017 $2,820.00 Admin Services—August 2017 $2,820.00 Admin Services—September 2017 $2,820.00 Inv#7141 Retainer Oct-Dec 2017 $1,250.00 IPPAC Inv# 1673 Board Training 2017 $1,500.00 JP Morgan Inv#20170630-9174-A 2nd Q 2017 Fee $12,284.01 Inv#20170930-9174-A 31( Q 2017 Fee $13,166.88 Kayne Anderson Inv# 10151069 Fees 2Dd Q 2017 $20,641.00 Lauterbach &Amen Inv#22566 Services Fees- DOI Year End Report 2017 $2,100.00 22819 Service Fees—June 2017 $1,050.00 23352 Service Fees—July 2017 $1,050.00 23809 service Fees—August 2017 $1,050.00 Marquette Associates Inv# 1706537 Consulting Fees Sept. 1,—Nov. 30, 2017 $12,500.00 Mitchell, Vaught&Taylor Fees 3rd Q 2017 $7,655.00 Thomas Quigley Postage Reimbursement $18.30 A motion was made by Glasby to reimburse Robert Christ$190.76 for the cost of a hotel room for 2 nights to attend the IPPAC training for Ethics and Continuing Education as required by the State of Illinois. Seconded by Nawrocki. Motion approved by a roll call vote 4—yes and 0—no. r Page 2 There was a motion to approve all trades and transactions of monies since last meeting up to this meeting op^as reported.Motion made by Christ, seconded by Glasby. Motion approved by roll call vote 4-yes and k 0-no. This is subject to approval by CFO Nawrocki. The Board approved the monthly pension check payouts as noted above. Deaths: (1) Officer Kenneth M. Herman#132 passed away on August 6, 2017. His wife Michelle F. Herman made application to the Fund for a surviving spouse pension benefit. A motion was made by Glasby to terminate Kenneth M. Herman's pension, seconded by Christ. Motion approved by a roll call vote 4—Yes and 0—No. A motion was made by Glasby to approve the surviving spouse benefit, seconded by Christ. Motion approved by roll call vote 4—yes and 0—No. Mrs. Herman will receive the following pension benefit with no future COLA increases. She will receive a benefit in the amount of$76,892.28 per year, which is $6,407.69 monthly. For August 2017 she will get a prorated amount of $5,167.49. Retirements: (2)Sgt. William F. Wood #200 retired on August 15, 2017. He will turn 50 on December 13, 2017. The calculations have not been completed by Lauterbach and Amen so this matter was tabled to the January 17, 2018. President Roscher inquired if the Fund would have to pay Sgt. Wood his pension since he is currently being investigated for a possible felony or should the Fund wait to begin payments once the outcome is determined. Cary Collins stated the Fund could not withhold payments to Sgt. Wood and would begin after his calculations are approved at the January 2018 meeting with a prorated payment for December 2017 when he turns 50 yoa. Det. Thomas F.Clancy#204 retired on October 2, 2017. He had completed a portability from the Carpentersville Police Pension Fund and a military buy back(Public Act 096-1260). Det. Clancy's total creditable service time is 27 years. His pension benefit will be 67.5% of his total pensionable salary of $100,911.16. This is $68,115.00 per year or$5,676.25 per month. The pension payment for October 2017 shall be in the amount of$5,310.04 prorated for(29)twenty-nine days. Det. Clancy will receive COLA as required by the Pension Code. A motion was made by Christ to approve det. Clancy's pension benefits. Motion was seconded by Nawrocki. Motion approved by a roll call vote 4—Yes and 0—No. Disabilities: (2)Officer Lawrence J. Dickman#317, the Board has not heard anything further from Mr. Dickman or his attorney. Officer Allan Holder#147 had a duty disability hearing on April 27, 2017. He was granted a duty disability by the Board. The Board had approved his numbers once they were calculated by Lauterbach and Amen and as per law approved by CFO Nawrocki. His calculated numbers were put into the meeting packet to show what CFO Nawrocki approved. Ofc. Holder has already started to receive his pension benefits. Terminations: (0) Resignations: (0 Refunds: (0) rik Page 3 New Hires: (2)Officer Sergey D.Nemtsev#430 was hired as a Probationary Police Officer on June 16, ark2017. He has made application to be accepted into the Fund as a TIER II member. Officer Nemtsev's application to the Fund was approved on a motion by Christ and each seconded by Glasby. Motion approved. Officer Matthew C. Obenauf#432 was hired as a Probationary Police Officer on September 11, 2017. He has made application to be accepted into the Fund as a TIER II member. Officer Obenauf's application to the Fund was approved on a motion by Christ and each seconded by Nawrocki. Motion approved. Portability of Creditable Service: (1)Officer Richard L. Free#402,The Village of Lakemoor has sent a letter saying they would now be sending a total of$39,835.47 if Ofc. Free did authorize a portability. This still may only cover a partial of that time that Officer Free says he had worked at Lakemoor. Ofc. Free will be sent a notice asking if he wanted to start his portability. The amount of time could increase if a lawsuit is settled requiring Lakemoor to pay for a longer employment time. Ofc. Free may also have to pay an increased true cost if there is an increase in creditable service time above the time that Lakemoor currently transfers the money for. As of Tim Sharpe's true cost calculations, Ofc. Free would owe Elgin Police Pension Fund zero dollars. Ofc. Free will only get credit for the amount of time that funds are transferred/paid for. Ofc. Free may also want to send a letter to the Village of Lakemoor and City of Elgin police pension funds stating he is disputing the overall time that is being transferred and that the length of creditable service may increase if a court rules that he deserves the extra creditable service. Military Service Buy Back Public Act 096-1260 40ILCS5/3-110(b-5)(0) Miscellaneous: a. The Board reviewed the Alliant Americas Fiduciary Liability Insurance Policy and invoice of $10,040.00. Glasby made a motion to approve the Alliant Americas/Ullico Fiduciary Insurance Policy with Mesirow and to pay the premium of$10,040.00. This motion was seconded by Christ. Motion approved on a roll call vote 4—Yes and 0—No. b. The Board reviewed the subpoena and what was sent back to Kenney and Kenney for the James Raap divorce proceedings. c. The Board heard from Cary Collins about the Almeida matter. The Board will further look at this and possibly put together a Decision and Order at the January 2018 meeting. The Board is looking at giving Almeida options to pay the outstanding amount off. Lump sum, installments or from his pension check once he starts receiving the benefits. Lauterbach will be given information so they can send a letter to Mr. Almeida. d. The Board reviewed the correspondence from Angel Jordan. e. The Fund had received letters from the IRS about the IRS Form 945-A for FY 2016. They stated the Fund owed the IRS money. Lauterbach sent a letter and the Form 945-A that they prepared and the IRS sent back a letter saying the Fund owed no further tax money. f. The Board reviewed the letter from IPPAC showing the renewal of their membership. g. The Board reviewed the letter from JP Morgan reference T+2 Settlement Cycle Regulation Reform. h. The Quarterly Meeting for 2018 were approved by the Board on motion by Glasby, seconded by Christ. Motion approved. The dates will be as follows: January 17, 2018, April 18, 2018, July 18, 2018 and October 17, 2017. The meetings will be held at the Elgin Police Department at I2:30pm. Page 4 i. The Board reviewed the reports from Kayne Anderson Rudnick and Lauterbach and Amen. ri'ublic Comments: N/A Executive Session: N/A With no further business the meeting was adjourned by President Roscher at 1:46 p.m. on motion by Christ, second by Glasby. Motion approved. The next meeting will be held on January 17, 2018 �' 12:30 p.m. The meeting location will be The Elgin Police Law Enforcement Facility, 151 Douglas Avenue Elgin, IL 60120. Sincerely, .7"*.,1 /" • Daniel Glasby, Secretary /01 Board Member Approval: Signa re !"itle tjq C C Page 5