HomeMy WebLinkAboutCOMM - Meeting Minutes - 283 - 6-3-2021 - RETIREMENT119
MINUTE BO0K
RETIREMENT BOARD WASHINGTON COUNTY, PENNSYLANIA
IMR LIMITED E1316649LD
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Minute No. 283 June 3, 2021
The quarterly meeting of the Washington County Retirement Board was held at approximately
10:24 a.m. on Thursday, June 13, 2021, in the public meeting room with the following members being
present: Commissioners Diana Irey Vaughan, Nick Sherman and Larry Maggi and Controller Michael
Namie. Absent from the meeting was Treasurer Tom Flickinger. Also present: Chief Clerk Cindy
Griffin; Secretary Paula Jansante; Clerk of Courts Brenda Davis who exited the meeting at approximately
10:38 a.m.; and Lee Martin, Ph.D. and Bill Torre, CFA, CAIA, representing Marquette Associates.
Approval of Minutes
Mrs. Vaughan entertained a motion to approve Minute No. 282 dated February 18, 2021. The
motion was moved by Mr. Sherman and seconded by Mr. Maggi that the above -mentioned minutes be
approved as written.
No discussion followed.
Roll call vote taken:
Mr. Namie — yes; Maggi — yes; Mr. Sherman — yes; Mrs. Vaughan — yes.
Motion passed unanimously.
Public Comment
None.
Treasurer's Report
In Mr. Flickinger's absence, Mr. Namie presented the January and February 2021 statements
stating that both months reconciled to zero. It was moved by Mr. Namie and seconded by Mr. Sherman to
accept the reconciliations of the above -mentioned statements.
No discussion followed.
Roll call vote taken:
Mr. Namie — yes; Mr. Maggi — yes; Mr. Sherman — yes; Mrs. Vaughan — yes.
Motion passed unanimously.
Retirement Allowance Report
Bank Balance as of January 1, 2021 S 141,475.45
Add:
ACH Credit
256,454.00
Add:
Other Credits
772,291.21
Less:
Cancelled Checks
(159,751.24)
Less:
ACH Debits
(762,862.84)
Bank
Balance as of January 31, 2021
$ 247,606.58
Transfer Out
(54,339.06)
ACH
Return
37.41
Less:
Outstanding Checks
(158,877.66)
Less:
Retirement Check Run
34 427.27
Reconciled Balance as of January 31, 2021
$ Q
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RETIREMENT BOARD
MINUTE BOOK
WASHINGTON COUNTY, PENNS /L.ANIA
Bank Balance as of February 1, 2021 $ 247,606.58
Deposits to Checking Account 6,793.15
Add: ACH Credit 261,904.57
Add: Other Credits 685,632.10
Less: Cancelled Checks (222,201.86)
Less: ACH Debits (879,089.13)
Bank Balance as of February 28, 2021 $ 100,645.41
Transfers to Mutual Funds (5,489.36)
Less: Outstanding Checks (64,751.23)
Less: Retirement Check Run (30,404.82)
Reconciled Balance as of February 28 2021 $ -9__
Mr. Namie presented the March 2021 statement stating that it reconciled to zero. It was moved by
Mr. Namie and seconded by Mr. Sherman to accept the reconciliation of the above -mentioned statement.
No discussion followed.
Roll call vote taken:
Mr. Namie - yes; Mr. Maggi — yes; Mr. Sherman —
yes; Mrs. Vaughan — yes.
Motion passed unanimously.
Retirement Allowance Report
Bank Balance as of March 1, 2021
$100,645.41
Deposits to Checking Account
22 051.65
Transfers In
15,353.49
Add: ACH Credit
261,566.54
Add: Other Credits
708,347.02
Less: Cancelled Checks
(177,491.99)
Less: ACH Debits
(833,700.93)
Bank Balance as of March 31, 2021
$ 96,711.19
Transfers to Mutual Funds
(20,842.85)
Less: Outstanding Checks
(49,674.26)
Less: Retirement Check Run
(26,254.08)
Reconciled Balance as of March 31, 2021
$Q
Requisitions
Mr. Namie stated that requisitions for the months of February, March, April and May
2021 totaled $3,903,445.95.
It was moved by Mr. Namie and seconded by Mr. Sherman that the requisitions be
approved.
No discussion followed.
Roll call vote taken:
Mr. Namie - yes; Mr. Maggi — yes; Mr. Sherman — yes; Mrs. Vaughan — yes.
Motion passed unanimously.
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MINUTE BOOK
RETIREMENT BOARD WASHINGTON COUNTY, PENNSYLANIA
IMR LIMITED E1316649LD
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Distributions
February 2021
Check
Payee
Amount
2144
Washington County Cash Disbursement Account
$ 28,668.60
2145
Michael A. Beresh
844.13
2146
Kayla Gulick
6,582.65
2147
Tanner Kefover
4,183.29
2148
LPL Financial as Trustee of IRA of Gregory Morrell
35,799.47
2149
Chase Pindel
190.17
2150
Washington County Regular Payroll Escrow Account
20,819.80
Transfer
PNC Bank
55,678.90
Transfer
Washington County Retirement Account
795,520.02
Total February 2021 Distributions
94U87.03
March 2021
Check
Payee
Amount
2151
Washington County Cash Disbursement Account
$ 55,355.47
2152
Washington County Payroll Account
21,342.42
2153
Sharon Ann Dexter
133.11
2154
Karen Lee Keys LeValley
133.10
2155
Estate of Karen L. Puskar
4,518.62
2156
David H. Rhome
89.17
2157
Susan R. Featherston
82.00
2158
Nancy R. Mosser
82.01
2159
Linda R. Speicher
82.00
2160
Henry Novak
84.11
2161
Terry Ashley
5,813.45
2162
Jenna Chornak
6,592.00
2163
Kendall Coleman
2,380.48
2164
Melissa Hill
1,845.76
2165
Donald Kozak
412.11
2166
Trustee of Reliance Trust Co FBO Amy L. Mazanetz
11,591.96
2167
Heather R. McBride
17,520.92
2168
Connor Tibbe
1,063.34
2169
Lucas Tokarczyk
3,252.30
Transfer
PNC Bank
63,607.59
Transfer
Washington County Retirement Account
795,809.54
Total March 2021 Distributions
5 99 , 791.46
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MINUTE BOOK
RETIREMENT BOARD WASHINGTON COUNTY, PENNSYLANIA
IMR LIMITED E1316649LD
April 2021
Check
Payee
Amount
2170
Washington County Cash Disbursement Account
$ 27,514.20
2171
John W. Harter
199.35
2172
Susan C. Holleran
47.79
2173
Glenda Smith
3,423,09
2174
Bailey Schmalzreid
847.30
2175
Paul Karmazin
1,495.05
2176
Martiqua Sloan
10,880.53
2177
E-Trade Securities as Trustee of IRA of Curtis Williams
12,273.35
2178
Mikayla Watson
4,747.59
2179
Washington County Payroll Account
21,342.42
Transfer
PNC Bank
57,918.40
Transfer
Washington County Retirement Account
794,977.11
Total April 2021 Distributions
S 935,666 S
May 2021
Check
Payee
Amount
2180
Joseph M. Bowers
$ 63.51
2181
Donald A. Hartman
51.76
2182
Thomas M. Cowden
10,226.44
2183
Katerina Findley
7,296.30
2184
Marsha Hayman
3,167.07
2185
Chelsea Heinen
4,856.15
2186
Melanie A. Messner
1,948.61
2187
James Miller
134.64
2188
Joseph Muntan
11,429.15
2189
Haley Savel
5,902.65
2190
Arrion Sorrell
3,596.65
2191
Ryan Wood
2,188.04
2192
Washington County Payroll Account
21,230.48
2193
Washington County Cash Disbursements Account
79,482.92
Transfer
PNC Bank
65,495.69
Transfer
Washington County Retirement Account
810,631.22
Total May 2021 Distributions
S 1,027,701.28
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RETIREMENT BOARD WASHINGTON COUNTY, PENNSYLANIA
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Old Business
None.
New Business
Mrs. Vaughan entertained a motion to approve a request from David Powell to purchase
part-time service credit dated from February 15, 2018 to May 25, 2021, in the amount of
$5,435.00.
It was moved by Mr. Namie and seconded by Mr. Sherman that the service credit request be
approved.
No discussion followed.
Roll call vote taken:
Mr. Namie — yes; Mr. Maggi — yes; Mr. Sherman — yes; Mrs. Vaughan — yes.
Motion passed unanimously
Mrs. Vaughan entertained a motion for the ratification of an MOU dated March 1, 2021, for
the approval of a request by Angelia Mattes to purchase 5 years of military service dated
September 5, 1989 to September 4, 1994, in the amount of $21,678.66.
It was moved by Mr. Sherman and seconded by Mr. Namie that the service credit request be
approved.
No discussion followed.
Roll call vote taken:
Mr. Namie — yes; Mr. Maggi — yes; Mr. Sherman — yes; Mrs. Vaughan — yes.
Motion passed unanimously
After some discussion Mrs. Vaughan entertained a motion for a Request for Information
(RFI) for the consideration of adding an additional securities litigation firm at no cost to the
County. The County currently retains one firm but is considering adding another firm to monitor
the retirement portfolio which has become increasingly diversified.
RFI.
It was moved by Mr. Sherman and seconded by Mr. Namie consenting to the submission of an
No discussion followed.
Roll call vote taken:
Mr. Namie — yes; Mr. Maggi — yes; Mr. Sherman — yes; Mrs. Vaughan — yes.
Motion passed unanimously
Portfolio Presentation — Lee Martin, Ph.D. and Bill Torre, CFA, CAIA — Marquette Associates
Mr. Martin began with a brief discussion on the market environment stating that the GDP
increased by a strong annual rate of 6.4% exceeding expectations for the first quarter driven by the
most recent stimulus which supported consumer spending. The ongoing Federal Reserve policy
continued its support holding interest rates near zero. Projections indicate that 2021 will be the
strongest year in almost 40 years. Mr. Martin indicated that with the consumer spending increase
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WASHINGTON COUNTY, PENNSYLANIA
and the economic rebound that concerns over inflation have begun to percolate. He continued
stating that the cost of goods is going up across the board with food prices rising 12 months in a
row. Mrs. Vaughan directed a question to Mr. Martin with regard to interest rates. He indicated
that the bond yield went up slightly in Q 1 leading to negative bond prices which stabilized in Q2.
However, looking at the TIPS markets, the Fed is indicating that it believes that the inflation is
temporary. Mr. Martin stated that inflation would probably come down but perhaps not to pre -
pandemic levels. He explained that the Fed expects that interest rates can be kept to near zero until
2023, but Mr. Martin stated that he tends to believe that it would not be likely if the behavior of the
futures markets is any indication.
Mr. Martin directed attention to the Global Asset Class indices. With the current
environment, risk assets continue to go up with U.S. equities up 6.3% in Q1 and international
equities returning 4.2%. International equities lagged the U.S. returns for the 1 st quarter mainly
due to the strength of the U.S. dollar. As mentioned earlier, U.S. bonds were down, returning -
3.4% for the quarter with high yield posting a positive return of 0.8%. Finally, the inflation -
sensitive assets posted solid results with TIPS in the red (-1.5%), commodities returning 6.9% and
U.S. REITs posting 8.3%.
Moving to the County's pension fund, Mr. Martin presented the pension fund's
observations noting that the pension fund finished the 1 st quarter at $197.0 million gaining $6.9
million for the 3-month period. He also pointed out that the fund broke the $200M ceiling
currently sitting at $204M up nearly 8% for the year to date outperforming the assumed rate of
return. Additionally, the portfolio return for Q 1 was 3.7% outperforming the policy index of 3.0%.
Positive attribution came from domestic equity (small/mid cap overweight), global and
international equity, defensive equity and infrastructure. Negative attribution came from treasuries.
Longer term, the fund has gained $76.3 million over the past 5 years returning 9.9%. Over the 10
year period, the fund has added over $117M.
Mrs. Vaughan made the comment that the fund has done very well over time, but she
inquired as to what steps could be taken to safeguard the fund with regard to investment policies,
etc. Mr. Martin explained that the fund is governed by Act 96 but that asset types, target policies,
ranges, funding policies, etc., can be managed by the County investment policies. Mr. Martin
responded to Mrs. Vaughan and Mr. Namie's inquiries stating that once the Korn Ferry annual
report is available, Marquette will provide an asset/liability study and cash flow analysis for the
next 10 years to be presented at a future meeting as well as offer suggestions for possible actions
that could be taken in order to safeguard the fund and its increasing outflow needs. Mr. Martin
wrapped up the pension fund observations by pointing out that even with the fund's diversification,
the fund's investment management fees have remained low at approximately 36 basis points
emphasizing that the average cost for U.S. pension funds is approximately 54 basis points.
Looking ahead, Mr. Martin stated that the JPM Real Estate divestment is ongoing moving funds to
TA Realty. Additionally, the asset allocation has moved investment into private debt and is
expected to move into private equity in August 2021.
Mr. Martin directed attention to the managers stating that U.S. equities were up 8.0%
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compared to the benchmark at 6.3% coming back to quality and value with GW&K Small -Mid Cap
Core returning 10% and Twin Capital at 7.0% for the quarter. On the global side, the portfolio
returned 5.7% compared to the 4.6% bench. Mr. Martin noted that Dodge & Cox value approach is
outperforming at 11.6% while the American Funds New Perspective growth approach
underperformed at 2.3. On the international side, Fidelity Total Int'l Index Fund returned 3.9%
with Schroder Int'l Multi -Cap Equity Trust at 9.8%. He explained that dividend paying type stocks
tend to outperform growth stocks on the international side in contrast to the U.S. which is led by
tech stocks. For Defensive Equity, Parametric returned 5.1% outperforming the bench of 3.1%. In
Real Estate, Mr. Martin pointed to the 1-year return with J.P. Morgan (0.6%) lagging the bench by
1.4% which explains the reason for some of the movement into the Clarion Lion Properties Fund
which returned 2.1 % compared to the 1.5% benchmark for the same period. Mr. Martin noted that,
since inception, the JP Morgan infrastructure fund has returned 7.7% ahead of the benchmark of
5.3%. Additionally, he highlighted the 1-year Hancock Timberland and Farmland Fund return of
7.8% outperforming the bench at 1.9%. Finally, the overall U.S. Fixed Income Composite's return
for the 1-year was 3.5% over the 2.0% bench attributable to the addition of high yield last year.
The OPEB fund finished the quarter at $22.8 million, gaining $855K with a 4.0% return for
Q 1 above the policy index of 3.4%. Positive attribution came from domestic equity (small/mid cap
overweight), global and international equity, defensive equity and infrastructure. Negative
attribution came from treasuries. Mr. Martin stated that the OPEB is invested with a little more
risk than the pension fund but explained that because the OPEB fund is smaller, the dollar impact
of funding relative to the pension fund would not be as great should there be a bad year. Noting
this and that the fund has no redemptions, the potential gains outweigh the risk.
Mrs. Vaughan asked Mr. Martin on his thoughts on funding the OPEB, specifically if he
believed that the Retirement Board should consider additional funding from the General Fund. She
asked Mr. Martin about obtaining a projection for future outflows from the fund so that the Board
could consider if it would be a good decision to make an additional contribution to the OPEB fund.
He explained that since the OPEB has already been closed to new participants that the calculation
would easier to estimate than for the pension fund. The medical cost assumption would need to be
determined which is normally 50% over the general CPI. Mrs. Vaughan stated that funding the
liability could possibly minimize future tax increases, improve the County's financial position and
improve the bond rating since the unfunded liability is now required to be reported in the annual
County financial statements. Mr. Namie commented that if the Board is considering funding the
OPEB fund from the general fund that a discussion should take place with Mr. Hatfield so that the
budget is taken into consideration when determining the amount. Mrs. Vaughn explained that she
would like to ensure that the participants who have earned the benefits actually receive the benefits
for which they are entitled. Mr. Martin stated that he would work up a cash flow analysis plotting
out the next 10 years for both the pension and OPEB funds once the final Korn Ferry report is
available. Wrapping up the OPEB discussion, Mr. Martin wanted to emphasize the point that
because there are currently no outflows from the fund that the investment strategy can afford to be
more aggressive than that of the pension fund. Since volatility is not as much of a concern for the
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WASHINGTON COUNTY, PENNSYLANIA
OPEB fund, Mr. Martin suggested that the Board consider redirecting some fixed income into
listed infrastructure while yields within the bond markets are so low.
Moving to the asset allocation study, Mr. Torre proceeded with his presentation explaining
that the study is comparing the 10-year return assumptions from December 31, 2018, to that of
December 31, 2020, pointing out that the fixed income intermediate government/credit and high
yield has dropped off well below the assumed rate of return of 7.0%. The chart shows that global
infrastructure fell from 7.5%.to 7.0% but emphasized that the infrastructure was still hitting the
targeted rate of return. Mrs.Vaughan asked if the assumed rate of return was still at 7.0%. Mr.
Martin confirmed that it was but indicated that since the OPEB is purely a long term investment
fund that it wasn't as much of an issue but he stated that the ARR would be considered in the
analysis for the next meeting.
Mr. Torre continued to present the asset allocation options with Portfolio A representing the
current approved asset allocation and current mix. Portfolio B, C and D all represent the current
allocation moving 5% into global infrastructure. The allocation movement would come from
equity 5% (Portfolio B), equity 2.5% and fixed income 2.5% (Portfolio C), and fixed income 5%
(Portfolio D). Mr. Torre and Mr. Martin recommended Portfolio D. Mr. Martin indicated that it
would not be beneficial to leave 20% in fixed income when there is no need for liquidity
emphasizing that there would still be 15% in fixed income with about half invested in intermediate
treasuries.
Mrs. Vaughan entertained a motion to move 5% of the OPEB fund into global infrastructure
from fixed income based on the recommendation.
It was moved by Mr. Sherman and seconded by Mr. Maggi to adopt the new asset
allocation strategy.
It was noted that for OPEB, only the Board of Commissioners vote on the motion. No
discussion followed.
Roll call vote taken:
Mr. Maggi — yes; Mr. Sherman — yes; Mr. Maggi — yes; Mrs. Vaughan — yes.
Motion passed unanimously.
In closing Mr. Martin stated that BNY Mellon is the current director trustee of the OPEB
fund which is problematic in that it is the only bank that won't execute buys and sells on the same
day which allows for some out -of -market exposure. Mrs. Vaughan asked if he was recommending
a new bank, and he stated that he was making that recommendation. He also commented that Mr.
Namie had mentioned that BNY Mellon does not provide optimal statements. Mr. Mamie uses the
Marquette Associates statements which have to be reconciled the BNY Mellon statements. Mr.
Martin stated that Marquette would conduct a custodial search to present at the next meeting
providing 2-3 director trustee alternatives for the Board to consider.
ull
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MINUTE BOOK
RETIREMENT BOARD WASHINGTON COUNTY, PENNSYLANIA
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The meeting was adjourned at 11:25 a.m.
THE FOREGOING MINUTES SUBMITTED FOR APPROVAL:
S'Pr�i�B>2 llo , 2021
ATTEST:
0
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