HomeMy WebLinkAbout2024-02-15_Retirement Board Minute No 293_APPROVED 213
MINUTE BOOK
RETIREMENT BOARD WASHINGTON COUNTY, PENNSYLANIA
IMR LIMITED E1607929LD
Minute No. 293 February 15, 2024
The quarterly meeting of the Washington County Retirement Board was held at
approximately 11:29 a.m. on Thursday, February 15, 2024, in the public meeting room with the
following members being present: Commissioners Nick Sherman;Larry Maggi and Electra Janis;
Treasurer Tom Flickinger and Controller April Sloane. Also present: Chief Clerk Cindy Griffin;
Executive Assistants Randi Marodi and Patrick Geho;Chief of Staff Daryl Price;Solicitor
Gary Sweat;Brad Hampton representing Marquette Associates and Administrative Assistant
Debbie Corson.
Approval of Minutes
Mr. Sherman entered a motion to approve meeting Minutes 292, dated November 16, 2023.
The motion was moved by Ms.Janis and seconded by Mr. Maggi that the above-mentioned minutes
be approved as written.
No discussion followed.
Roll call vote taken:
Ms. Sloane—yes;Mr. Flickinger—yes;Mr. Maggi—yes;Mr. Sherman—yes;Ms.Janis—yes
Motion passed unanimously.
Public Comment
None.
Treasurer's Report
Mr. Flickinger made a motion to accept the presented reconciliations of October 2023 to
December 2023. Motion was seconded by Ms.Janis.
Roll call vote taken:
Ms. Sloane—yes;Mr. Flickinger—yes;Mr. Maggi—yes;Mr. Sherman—yes; Ms.Janis—yes.
Motion passed unanimously.
Retirement Allowance Report
Bank Balance as of October 1, 2023 $ 235,045.25
Deposits to Checking Account -0-
Transfers In $798,944.89
ACH Credit $278,894.30
Other Credits -0-
Less: Cancelled Checks (74,138.95)
Less: Other Debits -0-
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Less:ACH Debits (955,816.08)
Funds Transfers Out -0-
Bank Balance as of October 31, 2023 $282.929.41
Transfers to Mutual Funds $38,232.23
Less: Outstanding Checks (138,578.73)
Less: Retirement Check Run (41,298.29)
Transfer (142,189.45)
Transfer (141,284.62)
Reconciled Balance as of October 31,2023
Bank Balance as of November 1,2023 $282,929.41
Deposits to Checking Account -0-
Transfers In 931,951.62
ACH Credit 137,107.60
Other Credits -0-
Less: Cancelled Checks (185,153.43)
Less: Other Debits -0-
Less:ACH Debits (973,556.06)
Funds Transfers Out -0-
Bank Balance as of November 30,2023 $ 193,279.14
Transfers to Mutual Funds 16,408.34
Less: Outstanding Checks (187,933.47)
Less: Retirement Check Run (21,754.01)
Reconciled Balance as of November 30, 2023 Q
Bank Balance as of December 1, 2023
Deposits to Checking Account $
Transfers In 193,279.14
ACH Credit -0-
Other Credits 701,715.80
Less: Cancelled Checks 422,559.05
Less: Other Debits -0-
(278,134.50)
-0-
Less:ACH Debits (950,964.55)
Funds Transfers Out -0-
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Bank Balance as of December 31, 2023 $ 88,454.94
Transfers to Mutual Funds 44,762.15
Less: Outstanding Checks (82,918.00)
Less: Retirement Check Run (50,299.09)
Reconciled Balance as of December 31,2023 Q
Requisitions
Ms. Sloane made a motion to approve the requisitions for the months of October 2023
through January 2024. Motion was moved by Mr. Sherman and seconded by Mr. Maggi.
No discussion followed.
Roll call vote taken:
Ms. Sloane—yes; Mr. Maggi—yes;Mr. Sherman—yes;Ms.Janis—yes.
Motion passed unanimously.
Distributions
October 2023
Check Payee Amount
2541 Kimberly J Rollison 257.97
2542 PNC as trustee of IRA of Anthony Labella 15,381.11
2543 Noah Quattro 2,377.89
2544 Elijah Currie 2,347.90
2545 Courtney Meyer 3,746.42
2546 Charles Schwab &Co. as trustee of IRA of Anton Berkovich 21,848.54
2547 Briana Elias 291.91
2548 Amanda Anderson 501.92
2549 Pershing,LLC as trustee of IRA or Jason Lewis 15,270.08
2550 Nina Strangis (D'Antonio) 1,719.00
2551 Washington County Regular Payroll Escrow Account 20,479.80
2552 Washington Co. Cash Disbursement Acct 5,261.38
Transfer: PNC Bank 66,231.99
Transfer: Washington Co. Retirement Acct. 917,881.44
Total August 2023 Distributions 1,073,597.35
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November 2023
Check Payee Amount
2553 Noah Davis 2,118.63
2554 Jesus Jimenez 138.74
2555 Amy Metz 2,477.95
2556 Shayna Cowden 546.25
2557 Jami Bevan 1,228.52
2558 PNC Bank as trustee of Samuel Zappala 21,978.01
2559 Veronica Kayona 4,553.03
2560 Trustee of Fidelity 401k FBO Josh Pusateri 16,387.12
2561 Trustee of American Fidelity FBO Denise Ratcliff-Kennedy 10,264.36
2562 Amanda Golkosky 3,723.67
2563 Ryan McWreath 48,237.78
2564 Cristy Bearden 6,491.40
2565 Corey Watkins 16,565.73
2566 Washington County Regular Payroll Escrow Account 22,568.22
2567 Washington Co. Cash Disbursement Acct 57,529.17
Transfer: PNC Bank 84,205.14
Transfer: Washington Co. Retirement Acct 911,330.12
Total November 2023 Distributions 1,210,343.84
December 2023
Check Payee Amount
2568 Trustee of FTSP 1BCYT6 FBO Christine L Matson 7,451.45
2569 Catherine Kaschok 5,351.21
2570 Katie Lindley 1,555.25
2571 TD Ameritrade as trustee of IRA of Lucas O'Donnell 3,049.10
2572 Christina Thorne 2,658.33
2573 Candance Mustachio 3,422.55
2574 Bristille Steadman 365.77
Jami Bevan- VOID (1,228.52)
2575 Jami Bevan 1,228.52
2576 Washington County Regular Payroll Escrow Account 22,152.28
2577 Washington Co. Cash Disbursement Acct 105,325.16
Transfer: PNC Bank 65,770.54
Transfer: Washington Co. Retirement Acct. 907. 773.21
Total December 2023 Distributions 1,124, 74 95
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MINUTE BOOK
RETIREMENT BOARD WASHINGTON COUNTY, PENNSYLANIA
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January 2024
*No refunds in the month of January due to county wide computer incident*
Net Pensions-January: 904,366.23
Pagac-PA SCDU: 200.00
January CoPay: 22,432.68
Robinson Void Error 2023: -896.43
Washington Co Ret Allowance: 926,102.48
Fed Tax W/H Refunds: 0.00
Fed Tax W/H Pensions: 60,072.53
9022/2023 Tax Error: -100.00
EFTPS: 593-972.53
Total Transfer: 986,075.01
Old Business
None.
New Business
Portfolio Presentation—Brad Hampton—Marquette Associates
Mr. Hampton began with an update on the U.S. Economy. He notes how strong the
economy was in 2023. Comparing 1 Q22 and 2Q22, hfr. Hampton uses these quarters as an example
of what could have been a recession, explaining the economy at that point was contracting instead
of growing. Looking at 3Q23 and 4Q23, Mr. Hampton adds that the last 6 months of 2023 were the
strongest they had been in some time. Consumers continued to spend,leaving the credit card
delinquency and credit card balances at an elevated level,which means consumers xvill need to slow
their level of spending at some point.The second half of that is the other major purchaser in the
economy is the government. Mr. Hampton goes on to page 11 to discuss the last 40 years regarding
the deficit level compared to some other areas. Usually when you see the deficit growing it is
normally in those recessionary periods, to try and stimulate growth. It is rare that you see a deficit
expanding when unemployment is low. Typically, if the unemployment rate is below 4%, the deficit
is usually about 101%. Last year,it was 6%. So,we had a consumer that was spending beyond their
means in a lot of ways, a government that was spending beyond their normal means and that really
attributed to this phenomenal growth we had last year. Coming into this year,we think these two big
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spending components could take a step back.There has been discussion of lower fiscal spending to
comply with the Fiscal Responsibility Act that would rein in some of the spending programs we
have. With consumer credit card balances as high as they are we are starting to see some late
payments and as that happens, you start to trigger the interest,with the average interest rate on a
credit card being 20%.Turning the attention to a company standpoint, companies are still churning
out profits. Most S&P companies are done reporting their Q4 results and the expectation was that
profits and earnings were going to grow at 2%,whereas results were about 6%growth. Mr.
Hampton notes that companies continue to do well.
Further on page 11, inflation is going to be top of mind throughout the year.The inflation
print that came out recently was .1% higher than expected. The market expected about 2.9% and it
came in at about 3%. That .1%was enough to throw markets into a sell off of about 1.5%in
response to that print. The reason inflation is so important to markets is because of the expectations
that interest rates will be coming down this year.The Federal Reserve announced in December they
are forecasting three rate cuts totaling about 75 basis points in 2024. The market often assumes the
cut will be more than advertised and quickly priced in as many as six rate cuts in 2024. The reason
we saw equity markets do so well is December 2023 was because there was a lot of euphoria around
rate cuts. As of yesterday,with the realization that inflation will kind of sticky, the probability of
those rate cuts has gone down dramatically. Inflation is so important because the higher inflation
stays, the lower probability the Fed will be able to cut.
Moving ahead to page 13,Mr. Hampton talks about 2023 compared to 2022. He states that
most assets classes except for commodities &real estate were negative in 2022. Looking at 2023,
everything bounced back strongly. Equities in the US were the strongest and that is because the U.S.
has the strongest growth companies here like Microsoft&Apple. Nvidia continues to be the stock
that was up over 150%last year, and so far, this year it has jumped up another 45%. To put that into
context it has added hundreds of billions of dollars in market cap as the stock price has gone up.
Nvidia is now larger than Amazon.This stock was outside of the top 10 coming into 2022 but is
now larger than the entire Chinese Equity Market.This just goes to show you that the companies
that are doing well are doing very well. If you don't own those companies at the exact or more
weight than the market,you might see some managers lag their benchmarks in the portfolio.
Moving forward on page 14,Mr. Hampton states that low volatility and value were two
factors that have underperformed in 2023. Both of those areas are something that Washington
County does have expressed in the portfolio as the funds are more conservatively managed than
other counties need to be.The growth factor was off the charts last year and so far,year-to-date
continues to be.
Looking at page 15, this last chart shows what effect the November election could have on
markets. Mr. Hampton states that when we look at the election cycles of the past, the office of the
President typically has less to do with long-term market performance. If you look at the past few
decades in terms of the data,year four in the election cycle is usually a pretty good year.The first
half of the year is strong and when you get to the mid-year summer months you start to see some of
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the volatility around the uncertain",of the election,but once November is over, December typically
finishes the year strong. On average,we see about a 7.5%return in year 4. Year 3,which happens to
be 2023,is one of the stronger years in the election cycle,which happened to play out. Mr. Hampton
adds that more importantly, the mid-term year,which is year 2,which in this cycle would have been
2022, and that was one of the worst markets for both stock and bond returns. It's not to say that
this is something that works all the time,but it just goes to say that we are not as worried at the
election cycle and what it's going to have to do with markets. Eventually it works itself out, there
will be some volatility leading up to but regardless of which candidate/side wins,Marquette does not
position portfolios around the election cycle, and that is what this chart on page 15 shows.
Further,moving on to Exhibit 3, Mr. Hampton turns the attention to the insert that was
handed out for this section. He states that the inserts are investment policy changes, one for the
retirement fund and one for the OPED fund that have already been voted on and approved, just
needing signatures from the board. Mr. Hampton briefly covers these documents, stating that again
the fourth quarter was a very strong end to the year. Washington County's portfolio ended at $206.4
million which resulted in a$12.4 million gain or 6.4% during Q4. Basically,we got a whole year of
returns condensed into the last quarter. As far as the Washington County portfolio goes,Marquette
is trying to get a 6.5% annual return on this fund so that the county can meet their obligations. Some
things that worked well in the fourth quarters were the U.S. in Small Caps, as we started to see a
broad bounce-back in Q4 that somewhat has reversed early in 2024.You started to see the rest of
the market catch up to the `Magnificent 7' stocks,which drove markets in the first half of 2023. A
lot of the fund performed as expected,meaning there wasn't anything unexpected or anything that
would need the attention of the board. Because this portfolio only has a 6.5% return,we don't need
to be as heavy in growth stocks or heavy in these concentrated markets. The county does have
exposure to the `Magnificent 7' stocks,with the largest holding being the S&P 500 index,which is
partly why the fund did well last year. Your county has diversifying assets as well, Infrastructure,
Real estate& Farmland, are all assets that generally aren't going to go up 20%in a calendar year,but
that is not a goal for this fund. To get that kind of return in a year,you would have to take a whole
lot of risk.The administration has done a good job of conserving the assets and contributing
consistently,which a lot of other county plans have not done.Your county has had a big
opportunity to take risk off the table and that has been helpful. Mr. Hampton adds that over the last
3 years, our county is in the top 14% of all public pension funds, beating 86%of your peers. This is
possible because of the different market cycles we've experienced over the last few years. For
example, 2021 which started as a growth year but ended as a value year. Then year 2022 everything
sold off,with stocks and bonds both down double-digits,which was a year the county did very well
compared to its peers, and 2023 where you had a lot of concentration in markets. With all of that
being said, that"inim market cycle"we all experienced led to your county being in the top
percentage of all public pension funds.
Looking ahead, at the closed-end fixed income addition, the investment management
agreement has gone through review with the solicitor and is ready for the chairman to sign off on
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today as well. Once that is executed,we will work on setting up the account for PNC. Depending on
timing of that, Marquette will try to get that funded by April 1.
Changing over to page 23,Mr. Hampton reviews the summary on this page of what the
portfolio looks like and what it has done over the years. The goal is to generate a 6.5%return to
bring in cash flows to pay out benefits not only on an ongoing basis,but certainly into the future.
During the 4`' quarter,your county came in just under $194 million with just about$12.4 million in
investment gains to finish the year at that$206 million. Coming into the year,your county was at
$188.2 million,making a total investment growth of$22.6 million last year. Mr. Hamptons points
out that when we have these strong markets, our goal is to bank in on some of those returns. If you
look at the last 5 years,when Isorn Ferry comes out with their valuation report Mr. Hampton thinks
they will have very strong numbers to report as over the last 5 years,your county has had 8.5%
annualized,with the goal only being 6.5% annualized. The county has banked an extra 2%
annualized over these last 5 years. Marquette does not expect the next 5 years or every 5 year period
to look like that,but when those periods do occur it is good to see that those dollars can be banked
in this fund. Finishing up page 23, this is just a breakdown of how the assets are allocated. Being a
bit more conservative,we can spread out the risk over these different asset classes and they will
perform differently in different periods which is exactly what we want in diversification. Mr.
Hampton points out that in 2022 Real Estate and Infrastructure were two of the county's best
performing asset classes, however in 2023 those two lagged the most for various reasons. If you
look at the current chart on 23,in the"within range" category,everything should always say yes
there.Also on this chart,if you look at the current vs. policy section, this can be re-balanced very
frequently,but it is kept tightly to the targets so that the county is always allocated as it is expected
to be.
Moving forward to page 28,Mr. Hampton looks at calendar years to get a better idea of
what was going on in markets,what type of environment it was and that is how you can gauge how
your portfolio is going to perform. If you know what you hold and how it is going to perform,you
can rest easily knowing what direction things will go. Year 2023 was a very strong market year.
When we have these strong market years your fund has got to be right in the middle. 50%is the
median and anything below that means you are beating your peers. 50%would be right on average
for most public funds. When you see a year that is very growth dominated,very concentrated,your
county will likely be right in the middle. A year like 2022,that is when your portfolio will perform
the best in comparison to its peers,who generally will have more risk as they seek higher rates of
return. Again,Mr. Hampton points out that because the county has their risks spread out and are
much more diverse than a lot of other investors can be,you were down just under 10%in 2022,
where a lot of other investors were down much more than that. As we go further back, 2021 was a
middle year where 2020 did very well growth-wise in the second half of the year post-covid.
Shifting to page 39, Mr. Hampton advises there are a few themes to touch on.When you
come into a new calendar year,we get to take stock of where your portfolio has come these last few
years. He notes that the board has done a good job of adding diversifying assets over recent years.
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Mr. Hampton states that because of that,we will be able to begin to shift some things on the edges
as well. The fixed income portfolio is yielding just under 5%. When you are at a 6.5% target and
your bond portfolio can get you 5%,you don't need as much in those dividend paying stocks,Real
Estate, and some of the more value companies because those are the ones that we needed to
generate income,because fixed income really hadn't done that for several years. A few things that
Marquette Associates will start to look at in 2024, one being TWIN,your county has been in their
dividend fund for some time now because bonds weren't paying anything.We needed to generate
income and a dividend fund was a good way to do that. We still think that they are very capable in
managing assets for the county,but they have a product that is an enhanced index fund. It looks a
lot like the S&P 500 index,but it just takes a more value approach to that. At some point
throughout this year,you might see a switch within TWIN from a strategy point of view. It will still
be large cap and still going to be around the same target,just with broadened allocations so that they
don't just have to invest in dividend payors.
Similarly in International markets on page 40, one of your value managers is Schroder's, this
is something you will likely see roll-off in the next few months in the fund. First reason being they
hold some smaller companies within Schroder's,more value companies, and the concern Marquette
has is that China is an area right now that from a valuation point of view, looks attractive,but from
Marquette's point of view there are a lot of unknowns there. The fear with an international manager
that has a broad value mandate is that you may see some more allocations in China as a potential
value trap if any geopolitical risks would come to fortition. It is only 2% of the fund that likely will
roll into the index in international markets as well.You will still be actively managing both small gap
and emerging markets. If there are any opportunities in China or anywhere else in emerging markets,
you will broadly have that exposure with the fund there. Mr. Hampton wants to lastly touch on
anticipated changes in the Timberland/Farmland allocation. Marquette is currently in the process of
looking for a different fund there. There are not a lot of Farmland funds out there, so it is a
relatively concentrated search. Mr. Hampton thinks that the Farmland piece is the most beneficial
point right now in terms of the need for Farmland. A global mandate is being looked at versus just
the U.S. Everything for the most part is where we like it and want it to be,but as we come into these
calendar years it is just an opportunity-to take stock and see if there is anything on the edges that we
can change to help improve things.
Flipping to Exhibit 5, OPEB trust, page 72, this is the similar asset allocation that was
already approved by the board and just needs signed. Performance was in line;exposures are also in
line for what we have in the pension fund. Your county finished the year with $25.3 million, $1.8
million of that was investment gains in Q4, $2.8 million in investment gains for the full calendar
year,leaving us at$12.4% for the full near. Similar themes,asset allocations and investments over
the last 3 years.Your county is in the top 15% amongst its peers for the OPEB fund. No
recommended changes for this fund. In terms of thinking down the road, one item we might look at
is an asset allocation study where we might evaluate if 10%is needed in Real Estate. Mr. Hampton
concludes the presentation.
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No discussion followed.
The meeting was adjourned at 12:04 p.m.
THE FOREGOING MINUTES SUBMITTED FOR APPROVAL:
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