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HomeMy WebLinkAbout2014-05-27 Retirement Board Minutest. 1V�INUTES OF THE READING RETIREMENT BOARD MEETING t V K E: "'Al � N C Tuesday, May 27, 2014 �. fZ The Readi'rtg�Re`#irement Board held a regular session meeting on May 27, 2014, in The Lower Level Conference Room, Town Hall a assachusetts. RD5 ,luN 30' n The meeting was called to order at 6:00 P.M. by Chairman Francis Driscoll in the presence of members Richard Foley, Sharon Angstrom, Thomas Clough, Joseph Veno and Board Administrator, Colleen Loughlin. MINUTES • Regular session minutes for the March 25, 2014 meeting were signed by all board members. • JOSEPH VENO moved to accept the April 22, 2014 regular session minutes as written, except Francis Driscoll who was not present. SECONDED BY: THOMAS CLOUGH VOTED: (4 -0 -1) ABSTAINED: FRANCIS DRISCOLL APPROVAL OF NEW MEMBERS, RETIREMENTS, TRANSFERS AND REFUNDS • JOSEPH VENO moved to approve the following retirement application: Steven Perry Lineman First Class 6/11/14 37 years, 2 mths (RMLD) SECONDED BY: THOMAS CLOUGH VOTED: (5 -0 -0) UNANIMOUS • JOSEPH VENO moved to approve the following refund of accumulated deductions: Jason Watkins Resigned 11/12/13 3 years, I mth (Cemetery) Total deductions & interest $ 10,623.52 Less 20% Federal Taxes $ 2,124.70 Net refund (cash) $ 8,498.82 SECONDED BY: THOMAS CLOUGH VOTED: (5 -0 -0) UNANIMOUS • JOSEPH VENO moved to approve the final calculation for the following retirement approved by PERAC: Louis DeBrigard, Jr (Superannuation) DPW 3/29/14 Annuity: Pension: Yearly: Monthly SECONDED BY: THOMAS CLOUGH VOTED: (5 -0 -0) UNANIMOUS 46 years, 2 mths Option C $10,453.32 $46,262.16 $56,715.48 $ 4,726.29 1366 APPROVAL OF MISCELLANEOUS ITEMS • Approve or deny Lisa Palermo's "Application for Disability Retirement." The Reading Retirement Board received from PERAC the Medical Panel Certificate & report by the regional medical panel for Lisa Palermo. The next step is for the Board to approve or deny Lisa's application and, if approved, send to PERAC for their approval. TABLED — Board does not have the response from the Clarification Request to the Medical Panel. JOSEPH VENO moved to approve to vote on a COLA increase for FY2015, which begins on July 1, 2014 and ends June 30, 2015, which is reflected in the July 1, 2013 actuarial valuation. It is limited to a maximum amount of 3% of $12,000. SECONDED BY: THOMAS CLOUGH VOTED: (5 -0 -0) UNANIMOUS APPROVAL OF INVOICES TO BE PAID JOSEPH VENO moved to approve the following warrant #AP052014 totaling $743,980.86: Commonwealth of Mass. $ 509.08 RHA Health Ins. Deductions Commonwealth of Mass. $ 1,604.63 State Tax Deductions Commonwealth of Mass. $ 1,684.35 Child Support Internal Revenue Service $ 65,935.80 Federal Tax Deductions Reading Credit Union $ 34,367.00 Credit Union Deductions May Retirement Allowances $ 577,120.91 Net Retiree Payroll Town of Reading Treasurer $ 45,874.76 Hlth, Life, & Dental Ins. Deductions Town of Reading $ 199.20 Postage due Town Town of Reading Treasurer $ 5,173.54 May Administrator's Salary & MedFICA Law Offices of Attorney M. Sacco $ 720.00 Legal Services (L.Palermo) & Legal case matters New England Office Supply $ 89.45 Supplies Thomson Reuters - West $ 78.62 Chapter 32 inserts Jason Watkins $ 8,498.82 Refund to Member Internal Revenue Service $ 2,124.70 Refund to Member — 20% Federal Tax SECONDED BY: THOMAS CLOUGH VOTED: (5 -0 -0) UNANIMOUS INFORMATION /QUESTIONS /OTHER ITEMS • Discussed the possibility of issuing a memo to active members regarding the reduction to Option C when reaching 80 %. Will need clarification from PERAC to be able to explain to members. • Dorothea Provenzano, Option D beneficiary of Salvatore Provenzano, died May 15, 2014. • A transfer amount of $88,344.65 dated 5/19/14 was received from Essex Regional Retirement Board for Louis Caputo, School Network Administrator. Essex Regional Retirement System will accept liability for 3 years and 7 months of creditable service. State Retirement System will accept liability for 8 years and 9 months of creditable service. ) • After further review, PERAC has determined that retiree, John Green, did not exceed his allowable earnings for 2012. The income reported on a 1099MISC submitted by Mr. Green was not considered earned income as a result of being a retirement gift. This decision has no bearing on subsequent years' reported income. Copies of the following Reading Retirement Board reports were handed out for review: The PRIT fund's monthly statement & fund performance for period ending April 30, 2014. General Ledger Trial Balance as of April 30, 2014. Cash Receipts, Adjustments, and Disbursements as of April 30, 2014. Bank Reconciliation for the month ending April 30, 2014. Reading Co -op Bank Statement for the month ending April 30, 2014. MMDT Bank Statement for the month ending April 30, 2014. The next board meeting is scheduled for Tuesday, June 24, 2014 at 6:00 pm in the Lower Level Conference Room. MEMORANDUMS & LETTERS RECEIVED PERAC Memo # 16/2014 - Follow -up on Anti - Spiking Exemptions PERAC Memo 917/2014 — IRS Private Letter Ruling dated August 20, 2013 — The Internal Revenue Service ( "IRS ") has issued a Private Letter Ruling ( "PLR ") to PERAC regarding the federal tax status of certain disability and death payments made by the systems. The annuity portion of a retirement allowance is always subject to taxation, but the taxability of other portions of a retirement allowance had been in question. In summary, the taxability for benefits for survivors was taxable, the survivor's benefit will be taxable. If a member's benefit was not taxable, the survivor's benefit will not be taxable. Similarly, COLA's will be subject to taxation only to the extent the underlying benefit was subject to taxation. PERAC Memo # 18/2014 — Fund of Funds /Manager of Managers Policy Implementation PERAC Pension Newsflash — PERAC Chairman Domenic Russo passed away. OLD & NEW BUSINESS OPEN SESSION FOR TOPICS NOT REASONABLY ANTICIPATED 48 HRS IN ADVANCE OF MEETING ADJOURNMENT • JOSEPH VENO moved to adjourn this open session at 6:40 P.M. SECONDED BY: THOMAS CLOUGH VOTED: (5 -0 -0) UNANIMOUS 1388 Chairman, Francis P. Driscoll, I" elected Sharon M. Angstrom, Ex OflIcio rI n Richarg P. Foley I" app inted moo' V' e Chairman, Joseph R. Veno„ 2" elected Thomas Clough, 2 "d app6 ted