Columbus, Georgia

Georgia's First Consolidated Government

Post Office Box 1340
Columbus, Georgia, 31902-1340
(706) 653-4013
fax (706) 653-4016

Council Members

MINUTES OF THE

BOARD OF TRUSTEES MEETING OF THE

COLUMBUS GEORGIA EMPLOYEES' PENSION PLAN





April 12, 2006





A meeting of the Board of Trustees for the Columbus Georgia Employees? Pension

Plan was held April 12, 2006 at 2:00 P.M. in the Mayor?s Conference Room.





PRESIDING: Mr. Dan Gray, Co-Chairman, and The Honorable Robert

Poydasheff, Mayor & Chairman



PRESENT: Angela Cole, Morton Harris, Franklyn Lambert, Mary

Strozier-Weaver, Dan Gray, Harvey Milner, and Joe Smith



ABSENT: Isaiah Hugley, Alan Rothschild, Jr., and Chief Robert Futrell



GUESTS: Henry Swift, Vice President (Salomon Smith Barney), and Richard

Swift, (Salomon Smith Barney), Tom Barron (Human Resources), Denise Baxter

(Investment Mgr.), Mr. Reed (CCW) and Ms. Roberson (CCW)











Mr. Daniel Gray, Co-Chairman called the meeting to order. Ms. Rasch, Recording

Secretary, recorded the attendance.





MINUTES OF THE PREVIOUS MEETING:



A motion was made by Mr. Morton Harris and seconded by Mr. Joe Smith to accept

the minutes of the April 12, 2006 meeting. The vote was unanimous that they be

accepted as submitted.



Mayor Poydasheff joined the meeting in progress at 2:15 p.m.





INVESTMENT UPDATE: (Mr. Richard Swift)



This report covers from February 27, 2006 to April 10, 2006. Beginning with

the chart of the S&P 500 there was a slight increase from 1294 to 1296. The

Ten Year Treasury Yield chart reflected that the yield went from 4.59% to

4.93%, a slightly higher yield, indicating a weaker bond market.







Pension Board Meeting

April 12, 2006

Page 2



In the performance report the fixed managers, Synovus, Tattersal and Madison

went from a combined fixed of $73,757 million to $73,461 million, down -0.40%.



The growth managers, Santa Barbara, Rittenhouse, and Trusco went from a

combined growth of $32,992 million to $33,162 million, up 0.51% compared to the

Russell Growth at 0.02%.



The value managers, Deutsche Asset and Spears Grisanti went from a combined

value of $39,180 million to $39,469 million, up 0.74% compared to the Russell

Value at 0.47%.



The core managers, Knott and Madison went from a combined value of $27,622

million to $27,571 million, a decrease of -0.18% versus the S&P 500 at 1.13%.



The international manager, Lazard, combined value went from $11,794 million, to

$12,349 Million,

up 4.74%, compared to the EAFE at 4.54%.



The combined fixed was down -0.40% while the combined equity was up 0.86%

giving the total city account an increase of 0.36%; from $185,345 million to

$186,012 million.



All the managers with the exception of Knott were above their benchmark for the

period, therefore a good performance.



A copy of the evaluation reports and the other information presented to the

board is retained in the Finance Director?s Office by the Board Secretary and

is available for review upon request.



PRESENTATION:



Mr. Henry Swift introduced Mr. Vance C. Brown from Spears, Grisanti and Brown

to the board and reminded them that Spears, Grisanti and Brown had been

managing a portfolio for the fund since May 3, 2004.



Mr. Brown gave a brief synopsis of how firm was founded, the partners, their

individual backgrounds and the context of how they approach investing and their

investment policy.



Investment Philosophy Process



1. They buy companies that are selling at a low price relative to asset value.

Discounted cash flow or earning potential. They look at companies and

industries that are temporarily out of favor with the stock market and attempt

to purchase only shares of companies that are both reasonably valued on a price

to cash flow basis and also offer the potential for future growth.

They look for companies involved in restructuring or other corporate events.

Focus on preservation of capital

Their goal is to compound the clients? assets in the 15%-20% range on an annual

basis over the long term.



Pension Board Meeting

April 12, 2006

Page 3



Client Service

Understanding Client Expectations

Superior Client Service

Longevity of Client Relations



Performance History

Reference is made to the enclosure of Mr. Brown?s report (Appendix B)



This concluded Mr. Brown?s report and he was dismissed from the meeting.



OLD BUSINESS:



Investment Policy Statement Revisions:



Mayor Poydasheff asked if everyone had received a copy of the ?Red Line?

revisions of the Investment Policy Statement and asked for a motion to accept

the revisions as presented. He reminded the board that all the revisions have

already been presented to the board and approved. Mr. Dan Gray made the motion

and was seconded by Mr. Harvey Milner. The board?s vote was unanimous to

accept the changes to the Investment Policy Statement.



Mr. Henry Swift informed the board that each member would receive a new copy

without the red lines emphasis as a new full investment policy statement. An

official copy will be presented to the board at the May meeting for signatures.





NEW BUSINESS:



Taxable Status Of Retiree Death Benefit Proceed:



Mr. Barron was asked at the last board meeting to find out if there was an

alternative to the taxable status of the Retiree Death Benefit proceeds. He

reported that the first approach was to contact the insurance carrier and ask

they would agree to underwrite a policy that was not taxable for the city.

They agreed that they could write the benefit as an insurance policy but it

would be twice the cost of what it is currently. The second approach was to

contact William M. Mercer, the actuary. Mercer?s research revealed a private

letter ruling which someone else had requested, revealing that their death

benefit plan was in fact equivalent to an insurance contract and therefore

could avoid the taxation on it. In the ruling letter it is stated that it

could not be used as precedent but that it could be used as a basis to submit a

request for a letter ruling on the city?s death benefit proceeds.



Mayor Poydasheff stated that there is nothing to lose and that Mr. Barron

should proceed with action to obtain a letter ruling in this matter.



Ms. Cole addressed the board and informed them that the RFP process is in place

to search for a new actuary. At completion of the process, the decision will

be made to either retain William M. Mercer or to select a new actuary.

Pension Board Meeting

April 12, 2006

Page 4



With no further business for discussion, the meeting was adjourned.



The next regular meeting is scheduled for May 3, 2006 at 2:00 p.m. in the

Mayor?s Conference Room. The guest speaker(s) will be from Santa Barbara Asset

Management.





_______Julia A. Rasch ____

Julia A. Rasch

Recording Secretary

Attachments


No attachments for this document.

Back to List