HomeMy WebLinkAboutMinutes - 01/20/2009 - Police Pension BoardPOLICE PENSION BOARD
CITY OF MCHENRY
Tuesday, January 20, 2009
A meeting of the McHenry Police Pension Board was called to order on Tuesday, January 20,
2009, at 3:30 PM in the City of McHenry Municipal Center, 333 South Green Street.
At roll call, the following members were present: Sgt. Jeff Foerster, Bob Hettermann, Ormel
Prust, and Daniel Kinnerk. Absent: Officer Robert Roske
Other present at the meeting were Jim Schmidt, LPL Financial; Gary Karshna, Capital Gains;
Carolyn Lynch and Marci Geraghty, City of McHenry.
Meeting Minutes
Motion by Kinnerk, seconded by Hettermann to approve the October 14, 2008 and
December 11, 2008 Police Pension Board meeting minutes as presented and to hold
them for audit. All ayes, motion carried.
Treasurer's Report
City of McHenry Accountant Lynch presented the Treasurer Report for the period ending,
December 31, 2008. Full market value of the fund as of 2008 year-end was $14,259,939.56
down (8%) for the year.
Hettermann made a motion, seconded by Prust to approve the Treasurer's Report for the
period ending December 31, 2008 as presented and to hold it for audit. All ayes, motion
�- carried.
Old Business
a. LPL Financial. Jim Schmidt presented the equities investment report for the
period ending December 31, 2008. Total value of investments for that period
was $4,450,747, down (38.84%) for the year. Schmidt noted that the S&P 500
was down (37.00%) for the year. Small Cap World was the worst performer, as
this fund under performs when the market is down. Annuities and were impacted
the least. Schmidt affirmed that the fund's 60/40 ratio of stocks and bonds is the
best
Hettermann asked if the pension fund was invested in appropriate places for a
down market. Schmidt stated utility funds pay a higher dividend and are the best
place to invest in this market. Washington Mutual will prevail. Small Cap World
is underperforming but it is a small percentage of the total equity investments.
The fund is currently 27% invested in International funds, which tends to stagnate
more in a recession. He said that the board may want to move 15% or 20% from
Capital World Grown & Income into Washington Mutual. However in the long
term, he cannot guess what the market will do.
b. Capital Gains. Gary Karshna reported on fixed assets as of December 31, 2008.
Portfolio Market Valuation $7,523,431
�. Portfolio Book Valuation $7,411,991
Average Maturity 5.42 years Effective Duration 3.53 years
Police Pension Board Meeting Minutes
January 20, 2009
Page Two
In December, one FNMA note was called and we sold a GNMA and a US
�-- Treasury note capturing profits in the process. The proceeds will be invested in
US Agency notes, US Treasury Inflation protected Securities (TIPS), FNMA
STRIPS, and taxable municipal securities as prices and yields become attractive.
A discussion ensued on the state of the economy. Karshna stated that a
widespread recovery depends on breaking the vicious cycle between banking
woes and a weakening economy, which will not improve until the housing market
stabilizes. The recent rescue plan for Citi Bank and other policy efforts make it
clear that the Fed and Congress are committed to avoiding the worst result of
this increasing corrosive cycle. Karshna is of the opinion that any economic
recovery cannot begin until home prices stop eroding the value of mortgage -
backed securities. The board should look for value and stay with it, taking profits
off the table. TIPS are a good investment — they adjust with inflation and are a
good buy in deflationary periods. International rates will continue to be volatile.
A good investment is municipal bonds with higher yields.
Karshna distributed a McHenry Police Pension Fund rate of return history for a
five year period from 03-04 to 07-08 for the following investments: Lehman
Intermediate Govt. Index, 4.05%; McHenry Market Value, $4.23%; and, McHenry
Book Value, 5.18%. Asset balance as of December 31, 2003 was $7,426,455,
as of December 31, 2008, $7,523,931. Total asset increases for the period was
$1,597.476.
Bills for Approval
Prust made a motion, seconded by Hettermann to approve the following bills as
presented by Wells Fargo Bank, NA, $665.62 for trust account quarterly fees and Capital
Gains, Inc. $3,977. All ayes, motion carried.
New Business
a. Application for Retirement Pension. Foerster presented an application for
retirement pension submitted by Sgt. Thomas S. Beyer (hire date 01/08/1979).
Sgt. Beyer's retirement is effective February 6, 2009.
Kinnerk made a motion, seconded by Prust to accept the application for
retirement benefits from Sgt. Thomas S. Beyer as presented. All ayes, motion
carried.
a. Internal Revenue Service Determination Letter/Resolution
Sgt. Foerster presented a letter from pension fund attorney Richard Puchalski
regarding a concern raised by the IRS as to whether police and firefighter pension
boards are in compliance with federal tax law and entitled to tax exempt status. The
IRS strongly recommends that all funds obtain a determination letter as to
compliance with federal tax law. If this is not done, the McHenry Police Pension's
tax exempt status would be in jeopardy. Puchalski recommends filing a group
determination letter with other pension boards to reduce costs.
Sgt. Foerster recommended that the board approve the determination letter and
resolution provided by Puchalski, and payment of $400 to the Coalition for Qualified
Police Pension Board Meeting Minutes
January 20, 2009
Page Three
Plan Status, Lauterbach & Amen, LLP for the McHenry pension fund's portion of the
L- fee to file the letters with the IRS.
Kinnerk made a motion, seconded by Hettermann to file a group determination
letter and resolution as provided by Pension Fund Attorney Puchalski and send
payment of $400 to the Coalition for Qualified Plan Status, for submittal to the
Internal Revenue Service. All ayes, motion carried.
Other Business
Karshna noted that the deadline to submit predatory lending letters is February 28, 2009.
Adjournment
Next meeting of the Police Pension Board is scheduled for Tuesday, April 21, 2009 at 3:30 PM.
Kinnerk made a motion, seconded by Prust to adjourn the meeting. All ayes, motion
carried.
The meeting was adjourned at 4:05 PM.
Respectfully submitted,
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Marci Geraghty, fecorYing Secretary
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