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Agenda 02-23-12 BOYNTON BEACH FIREFIGHTERS’ PENSION FUND QUARTERLY BOARD MEETING 2:00 PM Thursday, February 23, 2012 @ Renaissance Commons Executive Suites 1500 Gateway Blvd., Suite 220 Boynton Beach, FL 33426 AGENDA I. CALL TO ORDER – Luke Henderson, Chairman I A. Luke Henderson was nominated and will continue to serve as Trustee for another two year term. I B. Congratulations … the new Fire Chief Ray Carter. II. AGENDA APPROVAL - III. APPROVAL OF MINUTES –Quarterly meeting November 10, 2011 IV. FINANCIAL REPORTS: A.Davidson, Jamieson & Cristini, PL – Richard Cristini, CPA & Jeanine Bittinger, CPA – 1)Audit Report/Financial Statements for PYE 9-30-2011 2) Professional Services Agreement - renewal B. Gabriel, Roeder, Smith & Co, - Steve Palmquist & Pete Strong – 1) Actuarial Valuation Report for PYE 9-30-2011 2) Approval Ad Hoc 175- Distribution C. Bogdahn Consulting – Dave West 1) InvestmentPerformance Review for Quarter 12-31-2011 2) Status on Princeton Futures Fund of 6800 Capital LLC and Atalanta Sornoff Capital. D. Attorney Report – Adam Levinson th 1) Reminder -- 14 Annual Conference, Klausner, Kaufman, Jensen & Levinson thst March 18 - 21, 2012, Ft Lauderdale 2) Legislative Updates – 3) Four Year Terms for Trustees - E. Financial Statements – V. CORRESPONDENCE – 1) DGHM – Personal changes and promotions letter of January 11, 2012. VI. OLD BUSINESS – N/A VII. NEW BUSINESS : A.Invoices for review and approval: 1. STW Fixed Income Mgt – Qtry fee 3-31-2012- $8,677.92 2 Atalanta Sosnoff – Quarterly fee 12-31-2011 - $7,378.00 1 3. DSM Capital Partners LLC – Qtry fee 3-31-2012 - $13,356.79 4. Bogdahn Group – Qtry fee 12-31-2011 - $8,375 5. Tegrit Administration – Qtry fee 12-31-2011 - $500 6. DGHM – Management fee 12-31-2011 - $11,745.11 7. Klausner & Kaufman – Service Nov, Dec 2011& Jan 2012 - $5,010 9. GRS – Service thru Oct. 2011 -$1,412 & Services thru 1-31-2012 $1,351 10. Anchor Capital Advisors – Quarterly fee 12-31-2011 - $9,890.53 11. Davidson, Jamieson & Cristini – Audit progress bill - $5,000 12. Ellen Schaffer – Annual Pension Support Fee 1-2012/1-2013 - $1,650 11} Intercontinental- Management Quarterly fee 9-30-2011- withheld from dividend reinvestment plan. $12,413.66 B. Fiduciary Liability Renewal – 04-10-2012- 04-11-2013 – Review & Approval for payment. C. Review and Approval – Vested Deferred Benefit – Brenton M. Tracy VIII. PENSION ADMINISTRATOR’S REPORT: 1.Benefits as of 02-01-2012 IX. COMMENTS X. ADJOURNMENT Next Meeting Date – Thursday, May 10, 2012 @ 2:00PM – Renaissance Commons Executive Suites If you cannot attend, please call Barbara @ 561/739-7972. NOTICE F’PB IF A PERSON DECIDES TO APPEAL ANY DECISION MADE BY THE IREFIGHTERS ENSION OARD WITH RESPECT TO ANY MATTER ,/,,/ CONSIDERED AT THIS MEETING HESHE WILL NEED A RECORD OF THE PROCEEDINGS AND FOR SUCH PURPOSE HESHE MAY NEED TO , ENSURE THAT A VERBATIM RECORD OF THE PROCEEDING IS MADE WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENCE UPON .(..286.0105) WHICH THE APPEAL IS TO BE BASED FS THE CITY SHALL FURNISH APPROPRIATE AUXILIARY AIDS AND SERVICES WHERE NECESSARY TO AFFORD AN INDIVIDUAL WITH A ,, DISABILITY AN EQUAL OPPORTUNITY TO PARTICIPATE IN AND ENJOY THE BENEFITS OF A SERVICE PROGRAM OR ACTIVITY CONDUCTED .CC’(561)742-6060- BY THE CITY PLEASE CONTACT ITY LERKS OFFICE AT LEAST TWENTYFOUR HOURS PRIOR TO THE PROGRAM OR . ACTIVITY IN ORDER FOR THE CITY TO REASONABLY ACCOMMODATE YOUR REQUEST TB(C).I HE OARD OMMITTEE MAY ONLY CONDUCT PUBLIC BUSINESS AFTER A QUORUM HAS BEEN ESTABLISHED F NO QUORUM IS CC ESTABLISHED WITHIN TWENTY MINUTES OF THE NOTICED START TIME OF THE MEETING THE ITY LERK OR DESIGNEE WILL SO NOTE .B THE FAILURE TO ESTABLISH A QUORUM AND THE MEETING SHALL BE CONCLUDED OARD MEMBERS MAY NOT PARTICIPATE FURTHER . EVEN WHEN PURPORTEDLY ACTING IN AN INFORMAL CAPACITY S:\CC\WP\JANET\FIREFIGHTERS' PENSION FUND.doc 2 GRS Gabriel Roeder Smith & Company One East Broward Blvd 954.52' 1616 phone ( onsultants ��ctuaiies Suite 505 954.525 0083 fax Ft Lauderdale, FL 3330] 182' www gabrielroeder com January 17, 2012 CONFIDENTIAL Ms. Barbara La Due Pension Administrator Renaissance Executive Suites 1500 Gateway Blvd. Suite 220 Boynton Beach, Florida 33426 Re: City of Boynton Beach Municipal Firefighters' Pension Trust Fund Dear Barbara: You have asked us to verify the retirement benefits for the following employee: TRACY, Brenton M. (Vested Termination) Based on the information provided, we have determined that the retirement benefits that have been calculated for the above participant are in accordance with plan provisions. We welcome your questions and comments. Sincerely yours, ) 11311114:1"j‘-' )94-127.---4±-H J. Stephen Palmquist, ASA Senior Consultant and Actuary JSP /cw Enclosures Circular 230 Notice: Pursuant to regulations issued by the IRS, to the extent this communication (or any attachment) concerns tax matters, it is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding tax - related penalties under the Internal Revenue Code or (ii) marketing or recommending to another party any tax - related matter addressed within. Each taxpayer should seek advice based on the individual's circumstances from an independent tax advisor. This communication shall not be construed to provide tax advice or legal advice unless it contains one of the following phrases, or substantially equivalent language: "This communication is intended to provide tax advice." Or "This communication is intended to provide legal advice." Barbara Ladue From: Barbara Ladue [Iadueb @bbpdpension.com] Sent: Tuesday, December 20, 2011 12:58 PM To: 'Rion Broshears @gabrielroeder com' Cc: ' Pete.Strong @gabrielroeder.com`; 'Steve Palmquist @gabrielroeder.com' Subject: Boynton Fire - Verification of Benefits Attachments: SKMBT_C55011122012421.pdf Rion: Please review the following deferred vested benefit for the Fire Board approval: 1) Brenton M. Tracy, SS# 222 -38 -XXXX, retirement /termination date 10 -26 -2011, deferred vested benefit to begin 09 -01 -2019, 100% Survivor Annuity in the amount of $2980.89. Thank you. Barb La Due From: fax @compson.com f mailto:fax @compson.coml Sent: Tuesday, December 20, 2011 11:43 AM To: Iadueb @bbpdpension.com Subject: Message from KMBT C550 1 i IL CITY OF BOYNTON BEACH FIREFIGHTERS' RETIREMENT SYSTEM F INAL STATEMENT OF RETIREMENT BENEFITS - r° December 1, 2011 Participant's Name: BRENTON M TRACY Social Security #: 222 -38 -xxxx You are eligible for a(n) VESTED Retirement Benefit from the Plan. Your benefit is payable at the beginning of each month com- mencing September 1, 2019. The amount of your monthly benefit depends on the optional form of annuity which you choose. Please indicate the one optional form listed below which you elect to recieve: 1. MODIFIED CASH REFUND ANNUITY: This option provides monthly pay- ments of $ 3280.56 to you as long as you live. If you should the before you have received an amount equal to your own contributions to the Plan, payments will continue to your beneficiary until your own contributions have been used up. 2. TEN YEAR CERTAIN AND LIFE THEREAFTER: This option provides monthly payments of $ 3222.24 to you as long as you live. If you should die before 120 monthly payments have been made, the monthly payment of $ 3222.24 will continue to be made to your beneficiary until a total of 120 monthly payments have been made in all. 3. 100% SURVIVOR ANNUITY: This option provides monthly payments of $ 2980.89 to you as long as you live. Your beneficiary, if living at the time of your death, will receive monthly payments of $ 2980.89 for as long as he /she lives. 4. 66% SURVIVOR ANNUITY: This option provides monthly payments of $ 3074.66 to you as long as you live. Your beneficiary, if living at the time of your death, will receive monthly payments of $ 2049.88 for as long as he /she lives. 5. 50% SURVIVOR ANNUITY: This option provides monthly payments of $ 3123.64 to you as long as you live. Your beneficiary, if living at the time of your death, will receive monthly payments of $ 1561.82 for as long as he /she lives. 6. 75% JOINT AND LAST SURVIVOR ANNUITY: This option provides monthly payments of $ 3144.58 to you as long as both you and your bene- 'ficiary are living. After the death of either you or your beneficiary, monthly payments of $ 2358.44 will continue for the life of the remain- ing person. 7. 50% JOINT AND LAST SURVIVOR ANNUITY: This option provides monthly payments of $ 3327.29 to you as long as both you and your bene- ficiary are living. After the death of either you or your beneficiary, monthly payments of $ 1663.65 will continue for the life of the remain- ing person. THESE AMOUNTS ABOVE ARE BASED UPON THE FOLLOWING INFORMATION: Your Date of Birth: 08/24/1968 Pension Hire Date: 08/09/1999 Date of Termination: 10/26/2011 Adjusted Hire Date: 08/09/1999 Avg Final Monthly Comp: $8,794.03 Years of Credited Service: 12 Beneficiary Name: KERSTIN TRACY Date of Birth: 06/23/1966 Page 2 Participant's Name: BRENTON M TRACY Social Security #: 222 -38 -xxxx Accumulated Contributions: $88,141.27 After -Tax Contributions: $.00 Pre -Tax Contributions: $88,141.27 Nontaxable Portion of Life Number of Months Nontaxable Annuity Monthly Benefit: $.00 Portion Continues: 0 Nontaxable Portion of Joint Number of Months Nontaxable Survivor Monthly Benefit: $.00 Portion Continues: 0 The Survivor Annuity benefit amounts shown above are based on the beneficiary named above and are payable only to this beneficiary. If you wish to change your beneficiary before your payments begin, new amounts will have to be calculated. BOARD OF TRUSTEES: By DATE: I accept the terms above, including my choice of annuity form, and confirm the information shown above to be correct. ( PARTICIPANT'S SIGNATURE: , DATE: I S-- /6 11 ill ../..r t BENEFICIARY'S SIGNATURE: /Tel V DATE: ).- N' Calculation Date: 1 CITY OF BOYNTON BEACH FIREFIGHTERS' RETIREMENT SYSTEM FINAL WORKSHEET OF RETIREMENT BENEFITS PAGE 1 December 1, 2011 NAME TRACY, BRENTON M # 2357 SSN 222 -38 -xxxx DEPT 22 ADDRESS CONTR(NTX) .00 PEN HIRE 08/09/1999 BALANCE 88,141.27 ADJ HIRE 08/09/1999 RETIRE 10/26/2011 TYPE V LAST SERV 10/26/2011 36 MO EARN 316,584.96 ELIG NORM 08/09/2019 AVG MO EARN 8,794.03 ELIG EARLY 08/24/2018 SERV AT TERM 12 2 17 100% VEST 08/09/2009 AGE AT RETIRE 43 2 2 COMMENCE 09/01/2019 COM ANB /DIFF 51 2 LAST EARN 00 /00 /0000 VESTED TDY /RET 100 100 BEN NAME KERSTIN TRACY SERV OVERRIDE BEN BDAY PAY HIST FLAG VAC HRS /CD .00 /N5 HOURLY RATE 33.670 SIC HRS /CD .00 F1 VAC SIC PAYOUT 19,795.15 ACCRUE PER .00 EARLY OPTION DEFERRED LAST PAY 20111107 - 20111120 TERM -DATE 20111026 QDRO BENEFIT 3,222.24 EARLY REDUCTION FACTOR: .00000 EARLY RETIRE BENEFIT .00 TEN YEAR CERTAIN & LIFE 3,222.24 LIFE ANNUITY FACTOR: 1.01810 MODIFIED LIFE ANNUITY 3,280.56 100% SURV. FACTOR: ) .92510 100% SURV. ANNUITY 2,980.89 SURVIVOR BENEFIT 2,980.89 66 2/3% SURV. FACTOR: .95420 66 2/3% SURV. ANNUITY 3,074.66 SURVIVOR BENEFIT 2,049.88 50% SURV. FACTOR: .96940 50% SURV. ANNUITY 3,123.64 SURVIVOR BENEFIT 1,561.82 75% JOINT LAST FACTOR: .97590 75% JOINT & LAST ANNUITY 3,144.58 SURVIVOR BENEFIT 2,358.44 50% JOINT LAST FACTOR: 1.03260 50% JOINT & LAST ANNUITY 3,327.29 SURVIVOR BENEFIT 1,663.65 EXCLUSION RATIO USING SAFE HARBOR METHOD: ANNUITY JOINT SRV NUMBER OF EXPECTED PAYMENTS 0 0 TAX -FREE PORTION OF MONTHLY BENEFIT .00 .00 DATE WHEN BENEFIT BECOMES FULLY TAXABLE 00 /00 /0000 00 /00 /0000 Prepared by * indicates manual override CITY OF BOYNTON BEACH FIREFIGHTERS' RETIREMENT SYSTEM FINAL WORKSHEET OF RETIREMENT BENEFITS PAGE 2 December 1, 2011 BRENTON M TRACY H I G H Y E A R O N E H I G H Y E A R T W O PAY EFF WEEKS WAGES PAY EFF WEEKS WAGES 10/24/11 .6 20,668.04 03/15/10 2.0 3,356.45 10/10/11 2.0 3,452.93 03/01/10 2.0 3,540.91 09/26/11 2.0 3,232.93 02/15/10 2.0 3,504.53 09/12/11 2.0 3,452.93 02/01/10 2.0 3,631.73 08/29/11 2.0 3,637.05 01/18/10 2.0 3,285.37 08/15/11 2.0 3,232.93 01/04/10 2.0 3,442.19 08/01/11 2.0 7,494.10 12/21/09 2.0 3,270.89 07/18/11 2.0 3,232.93 12/07/09 2.0 3,902.23 07/04/11 2.0 3,582.25 11/23/09 2.0 4,837.24 06/20/11 2.0 3,362.25 11/09/09 2.0 3,870.64 06/06/11 2.0 3,517.59 10/26/09 2.0 3,222.19 05/23/11 2.0 3,297.59 10/12/09 2.0 3,505.37 05/09/11 2.0 3,517.59 09/28/09 2.0 4,406.82 04/25/11 2.0 3,297.59 09/14/09 2.0 3,222.19 04/11/11 2.0 3,736.83 08/31/09 2.0 3,905.52 03/28/11 2.0 3,329.92 08/17/09 2.0 4,512.12 03/14/11 2.0 3,293.55 08/03/09 2.0 7,327.78 02/28/11 2.0 3,658.02 07/20/09 2.0 4,951.73 02/14/11 2.0 3,232.93 07/06/09 2.0 4,922.99 01/31/11 2.0 3,493.34 06/22/09 2.0 3,222.19 01/17/11 2.0 3,426.91 06/08/09 2.0 3,473.78 01/03/11 2.0 3,625.69 05/25/09 2.0 3,482.81 12/20/10 2.0 3,362.25 05/11/09 2.0 4,626.82 12/06/10 2.0 3,517.59 04/27/09 2.0 3,194.55 11/22/10 2.0 3,362.25 04/13/09 2.0 4,470.00 11/08/10 2.0 3,517.59 03/30/09 2.0 3,384.62 10/25/10 1.4 2,777.90 00 /00 /00 .0 .00 TOTAL 52.0 113,313.47 TOTAL 52.0 102,473.66 CITY OF BOYNTON BEACH FIREFIGHTERS' RETIREMENT SYSTEM FINAL WORKSHEET OF RETIREMENT BENEFITS PAGE 3 December 1, 2011 BRENTON M TRACY H I G H YEAR T H R E E PAY EFF WEEKS WAGES 03/02/09 2.0 4,622.44 02/16/09 2.0 4,129.03 02/02/09 2.0 3,250.67 01/19/09 2.0 4,341.77 01/05/09 2.0 3,446.55 12/22/08 2.0 4,346.81 12/08/08 2.0 3,306.14 11/24/08 2.0 3,322.52 11/10/08 2.0 4,498.43 10/27/08 2.0 3,086.14 10/13/08 2.0 3,366.65 09/29/08 2.0 3,141.01 09/15/08 2.0 3,045.93 09/01/08 2.0 4,041.10 08/18/08 2.0 3,045.93 08/04/08 2.0 8,237.97 07/21/08 2.0 4,519.74 07/07/08 2.0 3,206.21 06/23/08 2.0 3,045.93 06/09/08 2.0 4,505.20 05/26/08 2.0 3,105.65 05/12/08 2.0 3,325.65 04/28/08 2.0 3,184.66 04/14/08 2.0 3,105.65 03/31/08 2.0 4,496.31 03/17/08 2.0 4,086.39 03/03/08 .6 987.35 TOTAL 52.6 100,797.83 X m to . -1 zmcn H CO 70 Bar) m o 3 m -•A+ m - Ir+ Z -1 7c 7C 7C 2C 2Cuxxx20ClC111 DD r HHmmDCmmDDCDDrOMm- <COm73707oDDD7o00Hmzr W m0Hmm- ixxnorxrc- 13mmzr3000<c30AZZr0r cn Z nxo rlHmzHnnco D 1 T rt J m- m- D Z- CDDtnHm- -<r 1--sn- - r >mmZZ H D 0t/s- V zr7o3- >vuDHZ- -- Iztn00- - 3Z07000 c-<I m to z3DOm - C - HXZm> rDVrmCI - > DD- - O70�G1- rOWH- zz0 -. 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Ln NJ 0 00OAV004: -tO - 3C1.-- 1 '.n(nOOO(nv1O (n vwt000O4.ototnOO - Pig) . 144444.4\a4.4. /9 Davidson, Jamieson & Cristini, P.L. coo Invoice 1956 Bayshore Blvd. /j' ,, Date Invoice # Dunedin, Fl 34698 Phone # 727- 734 -5437 2/13/2012 R6793 Fax # 727- 733 -3487 Bill To City of Boynton Beach Firefighters' Pension Plan 1500 Gateway Blvd. Suite 220 Boynton Beach, Florida 33426 Description Amount Audit of Financial Statements for the year ended September 30, 2011 Final billing 8,500.00 Preparation of your 2011 Annual Report for the Florida Division of Retirement 1,200.00 Less amount previously billed -5,000.00 Total $4,700.00 Payments /Credits $0.00 Balance Due $4,700.00 Terms Invoices are due and payable upon receipt Any amounts remaining unpaid after 30 days will be assessed a Service Charge equal to 1% per month (12% per annum) Minimum monthly service charge is $5 00 Local Re`iremert Section / Local Retirement F1ars / Retirement / Human Resource Suppo... Page 1 of 4 lvlyFlcridaHame Contact DMS Site Map Notification Settings Notify Me Department of Management Services > Human Resource Support > Retirement > Local Retirement Plans > Local Retirement Section Local Retirement Section Welcome to the website for the Local Retirement Section, a section of the Bureau of Local Retirement Systems. The Local Retirement Section reviews each of Florida's local government defined benefit pension plans for actuarially sound funding. These reviews are conducted to ensure compliance with Part VII of Chapter 112, Florida Statutes. The Local Retirement Section also releases a rP annually tr, the 1 (Pn Iat1� that rietailss the A rti,itiPC, finriingc, anti recommendations, concerning all local government retirement systems. The information provided on these pages will be of use to plan participants, board members, service providers, interested cities or concerned citizens. Actuarial Summary Fact Sheets The Actuarial Summary Fact Sheets page provides a fact sheet for each participating local government defined benefit pension plan summarizing the plan's actuarial status, most current actuarial data, minimum funding requirements as a percentage of pay, and five -year history of funded ratios. Local Government Annual Reports The Local Government Annual Reports page provides the Florida Local Government Retirement Systems Annual Report which is prepared annually to detail the activities, findings, and recommendations concerning all local government sponsored retirement systems. (Links to prior year reports are also available.) Financial Rating of Local Government Defined Benefit Pension Plans Senate Bill 1128, passed during the 2011 Legislative Session (Chapter 2011- 216, Laws of Florida), required that the Department of Management Services develop a plan for creating a standard rating system for use in classifying the financial strength of all local government pension plans and submit that plan to the Governor, Chief Financial Officer, President of the Senate and Speaker of the House of Representatives. The rating system would be developed to http: / /www.dms. myflorida. com /human resource _support /retirement /local retirement plan... 2/23/2012 MyFloridaHome Contact DMS Site Map Notification Settings Notify Me Department of Management Services > Human Resource Support > Retirement > Local Retirement Plans > Local Retirement Section > Actuarial Summary Fact Sheets Actuarial Summary Fact Sheets The Department of Management Services' Division of Retirement monitors Florida's local government pension plans for actuarially sound funding under Part VII of Chapter 112, Florida Statutes. An actuarial summary fact sheet is available for each local government pension plan that we monitor. The fact sheets summarize basic information about each plan and compare that information to the average of Florida's other local government pension plans. This comparison helps to provide a frame of reference for the plan's performance relative to other plans. The fact sheet is prepared in accordance with section 112.665(1)(e), Florida Statutes, and includes the following information: • The plan's actuarial status • The most current actuarial and benefit data • The minimum funding requirements as a percentage of pay • A five -year history of funded ratios • A comparison to the average of other Florida local government pension plans • A brief explanation of each element presented to maximize the transparency of the local government plan Please refer to the following list of all 492 local government plans we monitor, as of September 30, 2011. The list is available as either an Excel spreadsheet that can be sorted by city name, plan type, or county; or as an alphabetized Acrobat (.pdf) file. Each list contains links to the appropriate one -page fact sheet for the corresponding plan. • Plan list - Excel • Plan list - Acrobat If you have questions about the fact sheets, contact the Local Retirement Section toll free at (877) 738 -5622 or (850) 488 -2784 or e -mail local ret@dms.myflorida.com. Search DMS http: / /www.drs.inyflorida.coin /human resource support/retirement /local_ retireinent_plans... 2/2/2012 City /District Name: BOYNTON BEACH Employee group(s) covered: Police Current actuarial valuation date: 10/1/2010 Date prepared: 1/26/2012 Plan Number of plan participants: 269 Actuarial Value of Plan Assets: $48,129,593 Actuarial Accrued Liability (AAL): $81,957,204 Unfunded Accrued Liability (UAL): $33,827,611 Market Value of Plan Assets: $44,363,165 Averages for all plans with 2010 Present Value of Accrued Benefits (PVAB): $70,670,498 current actuarial valuation date Funded Ratio (5 -year history): Current valuation 62.80% 94.18% * 1 year prior 59.71% 82.59% * 2 years prior 62.70% 93.36% * 3 years prior 80.12% 112.49% * 4 years prior 75.02% 105.67% * Rate of Return: Actual (2010 Plan Year) 3.00% 4.48% Assumed 8.00% 7.79% Funding requirement as percentage of payroll: 31.40% 42.21 % Percentage of payroll contributed by employee: 7.00% 5.79% Benefit Formula Description: 3.50% X AFC X SC; MAX 100% AFC AFC Averaging Period (years): 5 Employees covered by Social Security? Yes Notes Actuarial Value of Plan Assets: Assets calculated under an asset valuation method smoothing the effects of volatility in market value of assets. Used to determine employer contribution. Market Value of Plan Assets: Market Value of Assets Tess DROP Account Balances, if any. Actuarial Accrued Liability (AAL): Portion of Present Value of Fully Projected Benefits attributable to service credit earned as of the current actuarial valuation date. Unfunded Accrued Liability (UAL): The difference between the actuarial accrued liability and the actuarial value of assets accumulated to finance the obligation. Present Value of Accrued Benefits: The present value of pension benefits owed to employees under a pension plan's benefit formula without any projected salary or service increases. Funded Ratio: Market Value of Assets divided by Present Value of Accrued Benefits Assumed Rate of Return: Assumed long -term rate of return on the pension fund assets. Funding requirement as Total Required Contribution (employer and employee) divided by total percentage of payroll: payroll of active participants AFC: Average Final Compensation SC: Service Credit *Adjusted by excluding plans from average whose Funded Ratios were not within two standard deviations from the mean City /District Name: 6C3YNTON BEACH Employee group(s) covered: rc Current actuarial valuation date: 10/1/2010 Date prepared: 1 :26/201, Plan Number of plan participants: 209 Actuarial Value of Plan Assets: $48 521 964 Actuarial Accrued Liability (AAL): $78.046,24 Unfunded Accrued Liability (UAL): $29 524.27` Market Value of Plan Assets: $42 186.213 Averages for all plans with 2010 Present Value of Accrued Benefits (PVAB): $7 187 400 current actuarial valuation date Funded Ratio (5 -year history): Current valuation 59 30% 94 18 % 1 year prior 58 14% 82 59 °/ 2 years prior 6 37% 93 36% 3 years prior 85 77% 1 12 49% 4 years prior 80 88 `05 67`',. Rate of Return: Actual (2010 Plan Year) 2 50% 4 48 °t, Assumed 3 25% 'ci' Funding requirement as percentage of payroll: 47 20% 42.21°,' Percentage of payroll contributed by employee: 12 00% 5 79% Benefit Formula Description: 3 00% X AFC X SC AFC Averaging Period (years): Employees covered by Social Security? Yes Notes Actuarial Value of Plan Assets: Assets calculated under an asset valuation method smoothing the effects of volatility in market value of assets. Used to determine employer contribution Market Value of Plan Assets: Market Value of Assets less DROP Account Balances, if any Actuarial Accrued Liability (AAL): Portion of Present Value of Fully Projected Benefits attributable to service credit earned as of the current actuarial valuation date Unfunded Accrued Liability (UAL): The difference between the actuarial accrued liability and the actuarial value of assets accumulated to finance the obligation Present Value of Accrued Benefits: The present value of pension benefits owed to employees under a pension plan's benefit formula without any projected salary or service increases Funded Ratio: Market Value of Assets divided by Present Value of Accrued Benefits Assumed Rate of Return: Assumed long -term rate of return on the pension fund assets, Funding requirement as Total Required Contribution (employer and employee) divided by total percentage of payroll: payroll of active participants AFC: Average Final Compensation SC: Service Credit *Adjusted by excluding plans from average whose Funded Ratios were not within two standard deviations from the mean Number of plans Assumed rate # of plans less than 7% 18 4% 2.50 1 exactly 7% 18 4% 3.50 1 greater than 7% but less than 8% 141 29% 3.80 1 exactly 8% 263 54% 4 00 2 greater than 8% 51 10% 4.50 2 Total number of plans 491 5.30 1 5 50 1 6 00 2 6.30 1 6.50 3 6.80 3 7.00 18 7.30 9 7.50 82 7.60 1 7.80 40 7.90 9 8.00 263 8.10 6 8.20 2 8 30 11 8.40 7 8.50 22 9.30 2 10 00 1 491 ;+ oo n m raQQ Ti p 1 O ti co 616 O N M so 0} N s O v. ui 1 g ui +d v g ft p j Ot . 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VF 4". o° p A X ^ it N 0 ,,, , :2 : a i c til 1 M 0 HCC HCC Global 37 Radio Circle Drive, Mount Kisco, New York 10549 t ° main 914 241 8900 facsimile 914 241 8098 January 16, 2012 City of Boynton Beach 1500 Gateway Boulevard, Suite 220 Boynton Beach, FL 33426 Insured: City of Boynton Beach Policy No: U711 -50710 Policy Period: 04/10/2011 - 04/10/2012 Insurer: U.S. Specialty Insurance Company Coverage: Corporate Fiduciary Liability In compliance with state insurance regulations, please be advised that the above captioned policy may be subject to non - renewal, a change in coverage conditions, or an increase in premium at expiration. This notice is not intended to indicate an unfavorable renewal position by the carrier, but to inform you that the renewal position is subject to the underwriting information we receive. We appreciate your business. To ensure your renewal is reviewed on a timely basis, we recommend that you contact your agent or broker to answer your questions and prepare a renewal submission. Sincerely, HCC GLOBAL CC: Trustee and Fiduciary Insurance Services, Inc Iiv 3810 Inverrary Blvd. Suite 303 K Lauderhill, FL 33319 Attn: Carolyn Furlong Phone: (800) 452 -2454 Email: CIFurlong @aol.com A Subsidiary of HCC Insurance Holdings, Inc STW FIXED INCOME MANAGEMENT Ms. Barbara LaDue Invoice Number: 01123310 Pension Administrator Invoice Date: 01/17/12 City of Boynton Beach Municipal Firefighters' Pension Trust Renaissance Executive Suites 1500 Gateway Boulevard, Suite #220 Boynton Beach, FL 33426 For Account: City of Boynton Beach Municipal Firefighters' Pension Trust Fund Original Invoice Please Pay Period Under Management 01/01/12 to 03/31/12 Assets Under Management: 9,256,444 Quarterly Fee Due: $ 8,677.92 Fee Schedule 0 to 30,000,000 0.375% 30,000,001 to 100,000,000 0.250% 100,000,001 to 500,000,000 0.125% 500,000,001 to 1,000,000,000 0.100% 1,000,000,001 and above 0.080% ri Fee Breakdown Account_ .� Assets Fee City of Boynton Beach Municipal Firefighters' Pension Trust Fund ' 9,256,444 8,677.92 City of Boynton Beach Municipal Firefighters' Pension Trust Fund - TIPS 2,112,574 11,369,018 8,677.92 Wire Instructions: Wells Fargo Bank, N.A. Ventura, CA ABA Routing Number: 121000248 Account Number: 4945349280 Account Name: STW Fixed Income Management LLC 6185 Carpinteria Avenue • Carpinteria, California 930'13 PH (805) 745 -2400 • FAX (805) 745 -2401 stw@stwcom • www.stwcom sn Capital, LLC • 101 Park Avenue, New York, NY 10178 -0008 (212) 867 -5000 Fax (212) 922 -1820 www.atalantasosnoff.com O 1986 Andy Warhol Invoice Ms. Barbara LaDue Invoice Number 149379 Administrator Invoice Date 12/12/2011 Boynton Police & Fire Pension Funds Billing Period 10/01/2011 - 12/31/2011 1500 Gateway Blvd., Suite 220 Account Number 49836 Boynton Beach, FL 33426 INVESTMENT MANAGEMENT FEE For the period 10/01/2011 To 12/31/2011 Account Name: Boynton Beach Firefighters' Pension Plan Account# 80106443 Opening assets under advisement for the period ended as of December 31, 2011 $3,688,851 t�l� Gross Market Value Balance $3,688,851 @ 0 80% x 1/4 $7,378.00 $3,688,851 $7,378 00 Remit this amount $7,378.00 Please return the bottom portion with your payment and retain this portion for your records Please make check payable to Atalanta Sosnoff Capital, LLC Account Number 49836 Account Name Boynton Beach Firefighters' Pension Plan Account# 80106443 Remittance Amount $ INVOICE DSM CAPITAL PARTNERS LLC 116 Radio Circle Drive, Suite 200, Mt. Kisco, NY 10549 Tel: (914) 242 - 1900 25 Jan - 12 Invoice No: 9390 Luke Henderson City of Boynton Beach Municipal Firefighters Pension Trust Fund 1500 Gateway Boulevard, Suite 220 Boynton Beach, FL 33426 Billing Period: FROM 01/01/2012 TO 03/31/2012 Account Name City of Boynton Beach Municipal Firefighters Pension Trust Fund ' Portfolio Value ..... ... . ...... .. ... . . . . ... .. $5,456,952 Amount Due $13,356.79 FEE CALCULATION % of Annual Rate Rate Assets Under Management Fee 1.0000 % 0 25 On the first: 5,000,000 12,500.00 0.7500 % 0.25 On the next: 456,952 856.79 Total $13,356.79 * *Please note new wiring instructions ** US Bank ABA # 091 000 022 Account Name: RBC Capital Markets Corp Account #: 160230097208 For Further Credit To: DSM Capital Partners Account #: 982 -99750 d 6 ( G 1)A Invoice Date Invoice # RO 12/30/2011 7004 4901 Vineland Rd Suite 600 Orlando, FL 32811 Bill To Boyton Beach Firefighters' Pension Plan Attn Barbara La Due Description Amount Performance Evaluation and Consulting Services 8,375.00 10/1/2011-12/31/2011 Balance Due $8,375.00 1egrit Admitustrators, LLC icg -nt St Luc: La. -0:z Boynton Beach Municipal Firefighters Retirement Plan INVOICE No. 201112 -02 Ms. Barbara LaDue Boynton Beach Municipal Fire Fighter's Invoice Date Retirement Fund 31- Dec -11 Renaissance Executive Suites 1500 Gateway Blvd, Suite #220 Boynton Beach, Florida 33426 Please Remit To: Check Made Payable To: ACH Payment to: OR Mail Check To: Tegrit Administrators, LLC Westfield Bank Tegnt Administrators, LLC ABA #. 041272279 c/o Tegrit- Summit Retirement Plan Services Account #• 1513135 13680 Cleveland Ave. NW Uniontown, OH 44685 Attn. Accounts Receivable Description Amount Quarterly Invoice for December 31, 2011 Total RecordkeeDina Administration Drop Plan administration for Fixed portion of Plan 500.00 Includes the following: Quarterly Statements Mailed and on CD Quarterly Management Reports Amount Due soo.001 We appreciate your business and thank you. If you have any questions, contact Jenee Gilfillan at 864 - 699 -6922 or by email to Jenee.Gilfillan @ Tegrit-tpa.com DG January 18, 2012 Ms. Barbara LaDue Invoice ID: 1160 Administrator City of Boynton Beach Firefighters Pension 1500 Gateway Boulvard, Suite 220 Boynton Beach, FL 33426 Email: Ladueb @bbpdpension.com MANAGEMENT FEE BOYNTON BEACH FF BOYNTON BEACH MUNICIPAL FIREFIRGHTERS PENSION For the Period 10/1/2011 through 12/31/2011 t 12/31/2011 Portfolio Value. v $ 6,264,058.12 Quarterly Fee Based On: 0.75% on the first $25,000,000 ($6,264,058) $ 11,745.11 Quarterly Fee: $ 11,745.11 PLEASE REMIT PAYMENT TO: By Wire: Wells Fargo Bank NA ABA Number: 121000248 Account Name: Dalton, Greiner, Hartman, Maher & Co., LLC. Account Number 2090001865061 Swift Code: WFBIUS6S By ACH/EFT Wells Fargo Bank NA ABA Number: 063107513 Account Name. Dalton, Greiner, Hartman, Maher & Co., LLC Account Number: 2090001865061 By Check: Dalton, Greiner, Hartman, Maher & Co 3001 Tamiami Trail North, Suite #206 Naples, FL 34103 Attn: Dolores Casaletto Klausner, Kaufman, Jensen & Levinson A Partnership of Professional Associations Attorneys At Law 10059 Northwest 1st Court Plantation, Florida 33324 Tel. (954) 916 -1202 www.robertdklausner.com Fax (954) 916 -1232 Tax I.D.: 45- 4083636 BOYNTON BEACH FIREFIGHTERS January 27, 2012 Attn: MRS. BARBARA LA DUE, ADMIN. Bill # 13640 1500 GATEWAY BOULEVARD, SUITE 220 BOYNTON BEACH, FL 33426 For Legal Services Rendered Through 01/27/12 CLIENT: BOYNTON BEACH FIREFIGHTERS PENSION FUND BOYNTON MATTER: BOYNTON BEACH FIREFIGHTERS - GENERAL FILE 900334 Professional Fees Date Description Hours Amount 01/05/12 RECEIPT AND REVIEW EMAILS, ATTENTION TO 0 70 210.00 FILE RE MANAGED FUTURES 01/12/12 REVIEW PENDING LEGISLATION AND REPORTS; 0.50 150.00 PREPARATION FOR MEETING WITH DIVISION OF RETIREMENT 01/17/12 REVIEW DMS REPORT TO LEGISLATURE, REVIEW 0.50 150.00 DATA AS IT PERTAINS TO PLAN 01/18/12 DILIGENCE REGARDING MANAGED FUTURES 0.50 150 00 MANAGER AND CONTRACTS 01/20/12 RECEIPT AND REVIEW EMAILS FROM WEST; CALL 0.50 150 00 TO WEST; REVIEW FILE 01/24/12 REVIEW PENDING ITEMS RE SB 1128 INCLUDING 0.50 150.00 FACT SHEET PUBLICATION ISSUES, FINANCIAL RATINGS AND DIVISION GUIDANCE, DRAFTED MEMO Total for Services 3.20 $960.00 Continued . . Client: BOYNTON BEACH FIREFIGHTERS PENSION FUND January 27, 2012 Matter: 900334 - BOYNTON BEACH FIREFIGHTERS - GENERAL FILE Page 2 CURRENT BILL TOTAL AMOUNT DUE $ 960.00 Past Due Balance 4,050.00 AMOUNT DUE $5,010.00 4 Klausner & Kaufman PROFESSIONAL ASSOCIATION ATTORNEYS AT LAW 10059 Northwest 1st Court Plantation, Florida 33324 Tel. (954) 916 -1202 www.robertdklausner.com Fax (954) 916 -1232 Tax I.D.: 65- 0774883 BOYNTON BEACH FIREFIGHTERS December 28, 2011 Attn: MRS. BARBARA LA DUE, ADMIN Bill # 13560 1500 GATEWAY BOULEVARD, SUITE 220 BOYNTON BEACH, FL 33426 For Legal Services Rendered Through 12/28/11 CLIENT: BOYNTON BEACH FIREFIGHTERS PENSION FUND • BOYNTON MATTER: BOYNTON BEACH FIREFIGHTERS - GENERAL FILE :900334 Professional Fees Date Description Hours Amount 12/07/11 DRAFTING ADMINISTRATIVE RULE; CONFERRED 1.50 450.00 WITH RDK 12/16/11 DILIGENCE ON MANAGED FUTURES CONTRACT; 1.00 300.00 REVIEW FILE 12/16/11 RECEIPT AND REVIEW EMAIL RE PARTICIPATION 0.50 150.00 BY ALL FIREFIGHTERS; CALL TO CHAIR 12/22/11 REVIEW MATERIALS RE MANAGED FUTURES 1.00 300.00 CONTRACT Total for Services 4.00 $1,200.00 CURRENT BILL TOTAL AMOUNT DUE $ 1,200.00 Past Due Balance 2,850.00 AMOUNT DUE $4,050.00 Klausner & Kaufman PROFESSIONAL ASSOCIATION ATTORNEYS AT LAW 10059 Northwest 1st Court Plantation, Florida 33324 Tel. (954) 916 -1202 www.robertdklausner.com Fax (954) 916 -1232 Tax I.D.: 65- 0774883 BOYNTON BEACH FIREFIGHTERS November 29, 2011 Attn: MRS. BARBARA LA DUE, ADMIN. Bill # 13492 1500 GATEWAY BOULEVARD, SUITE 220 BOYNTON BEACH, FL 33426 For Legal Services Rendered Through 11/29/11 CLIENT: BOYNTON BEACH FIREFIGHTERS PENSION FUND : BOYNTON MATTER: BOYNTON BEACH FIREFIGHTERS - GENERAL FILE :900334 Professional Fees Date Description Hours Amount 11/03/11 RECEIPT AND REVIEW EMAILSAND MANAGED 0.50 150.00 FUTURES MATERIALS 11/04/11 REVIEW MANAGED FUTURES MATERIALS 0.50 150.00 11/09/11 PREPARATION FOR BOARD MEETING; REVIEW 2.20 660.00 FILE AND PACKAGE 11/10/11 ATTENDED BOARD MEETING 4.50 1,350.00 11/16/11 RECEIPT AND REVIEW EMAIL FROM WEST; 0.20 60.00 REVIEW MATERIALS 11/21/11 RECEIPT AND REVIEW EMAIL FROM SHOEMAKER 0.10 30.00 11/29/11 CALL FROM CHAIR; REVIEWED PLAN; CONFERRED 1.00 300.00 WITH RDK 11/29/11 FOLLOW UP ON ADMINISTRATOR ISSUES 0.50 150.00 Total for Services 9.50 $2,850.00 CURRENT BILL TOTAL AMOUNT DUE $ 2,850.00 G J $ Ga briel Roeder Smith &Company Consultants & Actuaries Invoice One East Broward Blvd. Suite 505 Datc 1 Dice # Ft. Lauderdale, Florida 33301 -1804 (954) 527 - 1616 11/14/2011 116896 Rill 1(): t'Icu'c 1Lcuiit Co: BOARD OF TRUSTEES, BOYNTON BEACH MUNICIPAL FIREFIGHTERS RETIREMENT FUND Dept. # 78009 Gabriel Roeder Smith & Company Ms. Barbara La Due PO Box 78000 City of Boynton Beach Detroit, Michigan 48278 -0009 Renaissance Executive Suites or 1500 Gateway Blvd., Suite 220 ACH Payment to: Boynton Beach, FL 33426 Gabriel Roeder Smith & Company JPMorgan Chase, ABA #: 072000326 Account #: 0486723 Description Project # 1nlollnt For services rendered through 10/31/2011 1. Charges since 9/30/2011 for preparation of the 10/1/2011 Actuarial 100560 -068 $862 Valuation Report; total charges to date equal $2,397 2. Preparation of page 6a for inclusion in the 2011 State Report 100560 -068 $550 Invoice Total $1,412 Paid to Date Client No. 100560 Amount Due $1,412 PLEASE INDICATE THE INVOICE NUMBER ON YOUR REMITTANCE. THANK YOU. GRS Gabriel Roeder Smith & Company Invoice Consultants & Actuaries One East Broward Blvd. Suite 505 Date hi% oicc Ft. Lauderdale, Florida 33301 -1804 (954) 527 - 1616 2/9/2012 117625 Dill I u: I'Ic.+.c Remit I ii: BOARD OF TRUSTEES, BOYNTON BEACH MUNICIPAL FIREFIGHTERS RETIREMENT FUND Dept. # 78009 Gabriel Roeder Smith & Company Ms. Barbara La Due PO Box 78000 City of Boynton Beach Detroit, Michigan 48278 -0009 Renaissance Executive Suites or 1500 Gateway Blvd., Suite 220 ACH Payment to: Boynton Beach, FL 33426 Gabriel Roeder Smith & Company JPMorgan Chase, ABA #: 072000326 Account #: 0486723 Description iption I' .t \mount For services rendered through 1/31/2012 1. Vested Termination benefit calculation for Tracy 100560 -068 $225 2. Charges since 10/31/2011 for preparation of the 10/1/2011 Actuarial 100560 -068 $1,126 Valuation Report; total charges to date equal $3,523 Invoice Total $1,351 Paid to Date Client No. 100560 Amount Due $1,351 PLEASE INDICATE THE INVOICE NUMBER ON YOUR REMITTANCE. THANK YOU. A. nthor Capital Advisors LLC One Post Office Square Boston MA 02109-2103 617 -338 -3800 FAX 617 -426 -6871 WWw anchorcapatal c was v January 01, 2012 Barbara LaDue 3025 City of Boynton Beach Municipal Firefighters Pension Trust 1500 Gateway Boulevard, Suite 220 Boynton Beach, FL 33426 Regarding Account: 80106279 ANCHOR CAPITAL ADVISORS LLC STATEMENT OF MANAGEMENT FEES For The Period 09-30-11 To 12-31-11 Portfolio Valuation as of 12 -31 -1 1 $ 6,412,426 81�� 3,000,000 @ 0.750 per annum 5,625 00 3,412,427 @ 0 500% per annum 4,265.53 Management Fee $ 9,890 53 TOTAL DUE AND PAYABLE $ 9,890.53 Menthe, of Boston Pi wale Wealth Management Group Davidson, Jamieson & Cristini, P.L. Invoice 1956 Bayshore Blvd. Date Invoice # Dunedin, F134698 Phone # 727 - 734 -5437 12/19/2011 R6758 Fax # 727 - 733 -3487 Bill To City of Boynton Beach Firefighters' Pension Plan 1500 Gateway Blvd. Suite 220 Boynton Beach, Florida 33426 Description Amount Audit of Financial Statements for the year ended September 30, 2011 Progress Billing 5,000.00 Total $5,000.00 Payments /Credits $0.00 Balance Due $5,000.00 Terms Invoices are due and payable upon receipt. Any amounts remaining unpaid after 30 days will be assessed a Service Charge equal to 1% per month (12% per annum). Minimum monthly service charge is $5 00 I N V O I C E ELLEN SCHAFFER INVOICE: 2473 339 N.W. 99 WAY DATE: 12/20/2011 CORAL SPRINGS, FL. 33071 REF.: Home: (954) 341 -5032 Fax: (954) 345 -0748 Public Pension Software Consultant SOLD TO: CITY OF BOYNTON BEACH PENSION OFFICE 1500 GATEWAY BLVD. SUITE 220 BOYNTON BEACH, FL. 33426 ATTN: BARBARA LADUE, ADMINISTRATOR QTY DESCRIPTION AMOUNT TOTAL 1.00 SOFTWARE SUPPORT CONTRACT FEE 3300.00 3300.00 FOR PC PENSION ACCOUNTING SYSTEM: TERM IS 1/23/2012- 1/23/2013 FOR BOYTON BEACH POLICE OFFICERS AND FIREFIGHTERS This price reflects a 10% increase py SUBTOTAL $ 3300.00 TAX $ .00 SHIP /HAND $ .00 TOTAL $ 3300.00 PLEASE MAKE CHECK PAYABLE TO ELLEN SCHAFFER THANK YOU To: My clients From: Ellen Schaffer Date: 11/28/2011 Re: Rate Increase Effective January 1st, my hourly rate will be $115.00. There will also be a 10% increase in your support and backup fees on your next support invoice. I have not increased my rate since January of 2008 in recognition of the dire economic conditions we all faced. I hope you agree that an increase is now appropriate. Thank you for your loyal and continued business. Have a wonderful holiday season. i /1 1 gg INTERCONTINENTAL REAL ESTATE CORPORATION IN II l ! c W 1 1 l ; q V 1 p t f i- 12'70 SOLDIERS FIELD ROAD BOSTON, MASSACHUSETTS 02135-1003 TELEPHONE 617 - 782-2600 FACSIMILE 617 - 782 - 9442 www.interconunental.net PAUL J. NASSER ChufFinanclat Offices and Chief Ope acing Officer December 12, 2011 Ms. Barbara LaDue, Pension Administrator City of Boynton Beach Firefighters' Pension Fund Renaissance Executive Suites 1500 Gateway Blvd., Suite 220 Boynton Beach, FL 33426 RE: U.S. Real Estate Investment Fund, LLC Dear Ms. LaDue: We are pleased to announce that U.S. Real Estate Investment Fund, LLC (US REIF) has made a distribution to you in the amount of $40,732.96, which constitutes your pro rata gross share of an overall distribution of $4,152,295.33. The Fund has withheld $12,413.66 for payment of asset management fees for the third quarter 2011, resulting in a net distribution to you of $28,319.30. As authorized by your executed Dividend Reinvestment Plan (DRIP) letter, Intercontinental has reinvested your net distribution of $28,319.30 into US REIF. Intercontinental will report the number of reinvested shares as part of the fourth quarter 2011 reporting. If you have any questions or wish to change your method of payment, please contact Thomas Mitchell a .17 -779 -0472. • erely, / 0'0 'aul J. Nasser cc via email: David West, Bogdahn Consulting e'er.' an DG January 11 2012 Dear Clients and Friends of DGHM, It is with very mixed emotions that I inform you that Barbara Kirby, our long -time Head of Trading, will be leaving DGHM in order to move back to her hometown in Ireland. We at DGHM are very happy for her as she embarks on this new chapter in her life. She is excited for this change, and our heartfelt best wishes Dalton, Greiner, Hartman, Maim & Co„ LLC A Boston Pnvale Wealth Management Company go out to her as she pursues her dreams We have been fortunate to have Barbara as a loyal, dedicated employee for 23 years, and I've personally had the great fortune of working with her for 19 of them. Barbara's impact on our trading 565 Fifth Avenue operations and the overall culture of DGHM will be sorely missed Suite 2101 New York, NY 10017 -2413 At the same time, we are also very fortunate that our Trading operation is in 212 - 557 -2445 great hands with Kate O'Brien's talent and experience Kate has worked side by Fax 212 - 557 -4898 side with Barbara for the past 12 years, and has been promoted to Director of Trading Many of you have had the opportunity to meet Kate over the years 3001 Tatman Trail North during visits to our office and have certainly benefited from her efforts to achieve Suite 206 best execution for you Kate is also one of DGHM's 14 shareholders. Naples, FL 34103 239 -261 -3555 Fax 239- 261 -5512 Kate will be joined in the Trading room by our recent hire of Lisa Hurst. Lisa is a seasoned veteran with 13 years of trading experience She began her career at Merrill Lynch as a sales trader, and then spent four years at Kern Capital where website: www.dghm.com she developed specific expertise in trading illiquid small /microcap securities. Most recently she worked at a hedge fund, Goldman Capital Management, where she expanded her skill -set to trading on the short side Lisa earned her BSBA in Finance from the University of Arkansas We are excited to welcome Lisa to our team next week In addition to these changes, I'm very pleased to announce several additional promotions Michael Dunn, Director of Marketing, has become a shareholder of DGHM Randy Watsek, CFA, and Joshua Waltuch -- two of our Sector Specialists (and Shareholders) -- have been promoted to Senior Vice President Karen Schnetzer - Lamonge has been promoted to Senior Portfolio Administrator Tncia Jones has been promoted to Marketing Manager As Tricia is accustomed to wearing many hats, she also serves as an Assistant Trader "We are value investors We hope you share our congratulations for these long -time, devoted employees on their well deserved promotions We focus on companies with improving fundamentals, All of us at DGHM wish you your families and colleagues a healthy, happy and productive year in 2012 As always, please feel free to call me at (212) 557 - priced at a discount to their 2596, or email me at boelleradghm.com to relate any questions or comments. peers We believe these Best regards, companies will deliver 7,. - superior returns over C ' a market cycle Bruce Geller, CFA Chief Executive Officer Please Post & Distribute BOYNTON BEACH POLICE & FIRE PENSION FUNDS PENSION ADMINISTRATION MEMO TO: All Members of the Boynton Beach Firefighters' Pension Fund FROM: Barbara La Due, Pension Administrator DATE: December 7, 2011 SUBJECT: Firefighters' Pension Board - Trustee Election At the close of the nomination period (Noon, December 7, 2011), one nomination was received for the expiring trustee position. A nomination for LUKE HENDERSON was received for another term on the Pension Board. In the absent of any other nomination, LUKE HENDERSON will continue to serve as a Trustee of the Plan for another term, from December 2011 to December 2013. (2 Year Term) CONGRATULATIONS!!!! There being only one candidate, the election process is not necessary. The Board's certification of this position will be added to the quarterly agenda for the scheduled meeting on Thursday, February 23, 2012 @2:00 pm, Renaissance Commons Executive Suites. Thank you. PROFESSIONAL SERVICES AGREEMENT THIS AGREEMENT is made this 23rd day of February , 2012, between the CITY OF BOYNTON BEACH MUNICPAL FIREFIGHTERS PENSION FUND (hereinafter, the "Fund "), and DAVIDSON, JAMIESON & CRISTINI, P.L. ( "Auditors "). WITNESSETH: In consideration of the mutual performance of the terms and conditions contained herein, the parties agree as follows: 1. Scope of Audit. a. The Auditor agrees to conduct an examination of the Fund's financial statements for the fiscal year ending September 30, 2012, consisting of a financial and compliance audit in accordance with generally accepted accounting standards. b. The examination will include tests of the Fund's accounting records and other procedures which the Auditor considers necessary to enable it to express an unqualified opinion that the Fund's financial statements are fairly presented, in all material respects, in accordance with generally accepted accounting principles. c. If the Auditor's opinion is other than unqualified, it will fully discuss the reasons with the Fund in advance. d. The procedures to be utilized by the Auditor will include tests of documentary evidence supporting the transactions recorded in the accounts, confirmation of receivables and other assets and liabilities by correspondence with creditors and banks. The Auditor shall also request written representations from the Fund's attorney, if necessary, as part of the engagement. e. At the conclusion of the examination, the Auditor will also request certain written representations from the Fund about the financial statements and related matters. 2. Performance Specifications. a. The audit shall be based primarily on the selected testing of accounting records and related data, and will involve judgment about the number of transactions to be examined and the areas to be tested. b. The Auditor shall also plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. It is understood, however, that because of the concept of reasonable assurance, and because the Auditor will not perform a detailed examination of all transactions, 2 that there is a risk that material errors, irregularities, or illegal acts, including fraud and defalcations, may exist and not be detected by the Auditor. c. The Auditor will advise the Fund, however, of any matters of that nature which come to its attention. d. The Auditor's responsibility shall be limited to the periods covered by the audit and do not extend to any losses that might be incurred during any later periods for which the Auditor was not engaged. e. The Fund will provide the Auditor with the basic information required for the audit and will be responsible for the reasonable accuracy and completeness of that information. The Auditor will advise the Fund about appropriate accounting principles in their application and will prepare the financial statement in accordance with those principles based on the information provided by the Fund. f. The auditor acknowledges that it is currently aware of all federal and state laws applicable to the Fund and agrees to staff the engagement with adequately trained and supervised personnel, as indicated in the proposal which was submitted to the Fund, subject to the Auditor's right to substitute personnel of similar competence. 3 g. It is understood that the audit is not specifically designed nor will be relied upon to disclose significant deficiencies in the design or operation of the internal control structure of the Fund. During the audit, however, should the Auditor become aware of any such reportable condition or ways in which the Auditor believes that the management practices can be improved, they shall be communicated to the Fund both verbally and in a separate letter. 3. Compensation a. The fee for the Auditor's services shall be $9,300 for the year ending 9/30/12, $9,800 for the year ending 9/30/13, and $10,300 for the year ending 9/30/14. The charge for preparation of the Fund's annual report shall be $1,200 per year. Additional services shall be billed at the rate of $150 per hour. This hourly rate shall be fixed for an initial period of three years. b. Invoices for the fees will be rendered as work progresses and are payable upon presentation. c. No Additional charges shall be paid unless approved by the Board of Trustees, which shall not unreasonably withhold its approval upon demonstration by the Auditor of the necessity for the additional charge. 4 4. Miscellaneous a. The Auditor shall submit the final audit for approval by the Board no later than the third Friday in February of each year. In the event that the Auditor determines that the work will not be completed in a timely manner, the Auditor shall notify the Board of Trustees of the delay and the reasons therefore. b. The Auditor acknowledges that it is a fiduciary with respect to its obligations under this Agreement. c. During the term of this agreement, the Auditor shall maintain a professional malpractice insurance policy with coverage in the amount of $1,000,000. On an annual basis the Auditor shall provide proof of the required insurance coverage. d. This contract shall be governed by the laws of the State of Florida and any dispute involving the interpretation of this Agreement shall have its venue in Palm Beach County, Florida. In the event that litigation should be necessary to enforce the provisions of this Agreement, the prevailing party shall be entitled to recover costs and attorneys' fees. 5 e. This Agreement shall have a duration of three years, but may be terminated by either party, with or without cause, upon thirty (30) days' written notice. In the event that work is terminated in advance of the term of the contract, the Fund shall be responsible only for the payment of those fees incurred to the date that notice of termination is communicated. f. The Auditor agrees that it has been retained based on its present partnership and that this contract is not assignable to any other firm. FUND: CITY OF BOYNTON BEACH MUNICIPAL FIREFIGHTERS PENSION FUND By: Chairman Secretary AUDITOR: DAVIDSON, JAMIESON & CRISTINI, P.L. By: Richard A. Cristini, C.P.A. 6 CITY OF BOYNTON BEACH FIREFIGHTERS' PENSION FUND +< BALANCE SHEET Year -To -Date As Of 12/31/2011 ASSETS CHECKING - WACHOVIA 6,048.90 ACCRUED INCOME RECEIVABLE 129,827.19 DUE TO /FROM BROKER 83,400.05 PRE -PAID EXPENSES 4,570.50 U.S. GOVT SECUR /T -NOTES 4,149,145.02 MISC ASSET 5,104,907.00 CORPORATE BONDS 11,936,520.43 APPREC /DEPREC IN FMV 1,742,823.32 CORPORATE STOCKS /DO NOT USE 3,511,536.77 COMMON STOCK 26,733,040.10 MM /GOLDMAN 1,514,782.24 TOTAL ASSETS 54,916,601.52 LIABILITIES AND FUND RESERVES PENSION RESERVE - FIREFIGHTERS 50,252,296.79 NET CHANGE IN FUND RESERVE 4,664,304.73 RESERVE BALANCE 54,916,601.52 TOT. LIABILITY & FUND RESERVES 54,916,601.52 CITY OF BOYNTON BEACH FIREFIGHTERS' PENSION FUND ANALYSIS OF CHANGE IN FUND RESERVE For The Period 12/01/2011 To 12/31/2011 Current YTD Amount Amount ADDITIONS TO RESERVE INTEREST INCOME 22,897.65 82,644.85 ACCRUED INCOME NET CHANGE 7,099.66 2,631.57 DIVIDEND INCOME 318,190.46 420,387.86 RECAPTURE COMMISSION 301.00 834.90 CLASS ACTION PROCEEDS 1,647.19 1,815.25 GAIN /LOSS ON SALE 257,228.81 446,521.39 UNREALIZED GAIN /LOSS (621,049.20) 1,367,615.17 CONTRIBUTIONS - EMPLOYER .00 3,118,636.00 CONTRIBTUIONS - MEMBERS 83,018.02 250,627.65 R/0 MONEY / 6 25, 923.50 25, 923.50 TOTAL ADDITIONS 95,257.09 5,717,638.14 DEDUCTIONS FROM RESERVE PENSION PAYMENTS TO RETI 319,143.83 946,647.89 REFUNDS /DROP W/D L .�,; tt t r` %4 160 40, 100.00 82, 800.00 WACHOVIA /BANK CHARGES 35.55 74.34 INVESTMENT FEES .00 13,719.97 OFFICE EXPENSES 1,416.95 2,716.73 PROFESSIONAL SERVICES .00 630.00 CUSTODIAL FEES .00 (965.07) PENSION ADMINISTRATOR 1,703.46 5,110.38 BUSINESS MEETINGS .00 1,195.00 COMPUTER /SUPPLY /SOFTWARE /MAINT .00 1,404.17 TOTAL DEDUCTIONS 362,399.79 1,053,333.41 NET CHANGE IN FUND RESERVE (267,142.70) 4,664,304.73 CITY OF BOYNTON BEACH FIREFIGHTERS' PENSION FUND BALANCE SHEET c%' Year -To -Date As Of ASSETS CHECKING - WACHOVIA 9,204.86 ACCRUED INCOME RECEIVABLE 122,727.53 DUE TO /FROM BROKER 204,897.34 PRE -PAID EXPENSES 4,570.50 U.S. GOVT SECUR /T -NOTES 4,152,311.42 MISC ASSET 4,929,677.00 CORPORATE BONDS 11,969,674.90 APPREC /DEPREC IN FMV 2,669,770.55 CORPORATE STOCKS /DO NOT USE 3,377,702.34 COMMON STOCK 26,327,100.43 MM /GOLDMAN 1,416,107.35 TOTAL ASSETS 55,183,744.22 LIABILITIES AND FUND RESERVES PENSION RESERVE - FIREFIGHTERS 50,252,296.79 NET CHANGE IN FUND RESERVE 4,931,447.43 RESERVE BALANCE 55,183,744.22 TOT. LIABILITY & FUND RESERVES 55,183,744.22 CITY OF BOYNTON BEACH FIREFIGHTERS' PENSION FUND ANALYSIS OF CHANGE IN FUND RESERVE For The Period 11/01/2011 To 11/30/2011 Current YTD Amount Amount ADDITIONS TO RESERVE INTEREST INCOME 46,665.39 59,747.20 ACCRUED INCOME NET CHANGE (10,607.72) (4,468.09) DIVIDEND INCOME 47,024.00 102,197.40 RECAPTURE COMMISSION 323.75 533.90 CLASS ACTION PROCEEDS .00 168.06 GAIN /LOSS ON SALE 73,359.18 189,292.58 UNREALIZED GAIN /LOSS (798,754.22) 1,988,664.37 CONTRIBUTIONS - EMPLOYER .00 3,118,636.00 CONTRIBTUIONS - MEMBERS 84,535.49 167,609.63 TOTAL ADDITIONS (557,454.13) 5,622,381.05 DEDUCTIONS FROM RESERVE PENSION PAYMENTS TO RETIREES 313,752.03 627,504.06 REFUNDS /DROP W/D 40,100.00 42,700.00 WACHOVIA /BANK CHARGES 19.36 38.79 INVESTMENT FEES 13,719.97 13,719.97 OFFICE EXPENSES 127.72 1,299.78 PROFESSIONAL SERVICES 630.00 630.00 CUSTODIAL FEES (5,990.00) (965.07) PENSION ADMINISTRATOR 1,703.46 3,406.92 BUSINESS MEETINGS 1,195.00 1,195.00 COMPUTER /SUPPLY /SOFTWARE /MAINT 1,386.20 1,404.17 TOTAL DEDUCTIONS 366,643.74 690,933.62 NET CHANGE IN FUND RESERVE (924,097.87) 4,931,447.43 CITY OF BOYNTON BEACH FIREFIGHTERS' PENSION FUND BALANCE SHEET P' Year -To -Date As Of 10/31/2011 ASSETS CHECKING - WACHOVIA 1,740.57 ACCRUED INCOME RECEIVABLE 133,335.25 DUE TO /FROM BROKER (17,443.12) PRE -PAID EXPENSES 4,570.50 U.S. GOVT SECUR /T -NOTES 4,149,777.22 MISC ASSET 4,929,677.00 CORPORATE BONDS 11,963,874.00 APPREC /DEPREC IN FMV 3,468,524.77 CORPORATE STOCKS /DO NOT USE 3,380,236.54 COMMON STOCK 26,527,609.79 MM /GOLDMAN 1,615,683.57 TOTAL ASSETS 56,157,586.09 LIABILITIES AND FUND RESERVES ACCOUNTS PAYABLE 49,744.00 TOTAL LIABILITIES 49,744.00 PENSION RESERVE - FIREFIGHTERS 50,252,296.79 NET CHANGE IN FUND RESERVE 5,855,545.30 RESERVE BALANCE 56,107,842.09 TOT. LIABILITY & FUND RESERVES 56,157,586.09 CITY OF BOYNTON BEACH FIREFIGHTERS' PENSION FUND ANALYSIS OF CHANGE IN FUND RESERVE For The Period 10/01/2011 To 10/31/2011 Current YTD Amount Amount ADDITIONS TO RESERVE INTEREST INCOME 13,081.81 13,081.81 ACCRUED INCOME NET CHANGE 6,139.63 6,139.63 DIVIDEND INCOME 55,173.40 55,173.40 RECAPTURE COMMISSION 210.15 210.15 CLASS ACTION PROCEEDS 168.06 168.06 GAIN /LOSS ON SALE 115,933.40 115,933.40 UNREALIZED GAIN /LOSS 2,787,418.59 2,787,418.59 CONTRIBUTIONS - EMPLOYER 3,118,636.00 3,118,636.00 CONTRIBTUIONS - MEMBERS 83,074.14 83,074.14 TOTAL ADDITIONS 6,179,835.18 6,179,835.18 DEDUCTIONS FROM RESERVE PENSION PAYMENTS TO RETIREES 313,752.03 313,752.03 REFUNDS /DROP W/D 2,600.00 2,600.00 WACHOVIA /BANK CHARGES 19.43 19.43 OFFICE EXPENSES 1,172.06 1,172.06 CUSTODIAL FEES 5,024.93 5,024.93 PENSION ADMINISTRATOR 1,703.46 1,703.46 COMPUTER /SUPPLY /SOFTWARE /MAINT 17.97 17.97 TOTAL DEDUCTIONS 324,289.88 324,289.88 NET CHANGE IN FUND RESERVE 5,855,545.30 5,855,545.30 0z E G E 0 =- n ▪ c m c ap c o 0 0 0 0 0_ o 0 .z co O . 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A = u = c , I. .r. = `- ems; bA :: • •V C L = -0 er et .1- - - r- '- O _ M _ M i I 1i { , S� _ M M " C - r-i t - O 1-. t W fl, N ' N v X n� O _ �O 'C r- O C r i x O n '- r- ,� g Y / r oC - n r r E` ■ U ri - - - 0C N r■ - r CG rC r "t - r r r- x - = CG a - - to r- ry .0 ■r, - = x c� ^ a - CC - - t r- I N - .r i - - 1 00 C C oC lc, N '-1 N O r Cl N C � , r OC i. "' "' r i .•. R r- j C , n x b r + t 'r, --- `? 'r-, '^ C. r' r N C Gy — _ oc to c X = N �1 N en ‘.7: t CC K, = r N at �. C op . c C 00 OC 00 K M r' .0 C CO N N -. if / = f �/ r-. f / t LI J" / - - CI :r WO > 'o - L s _ = - z - -, c _ O r v C s • ,y ..J J C L �. L et 4 .. V r CC J - - S � s - _ r o a�i =G v ^L ✓ o - - = `tC � L L ti 2 e0 _ R R 5 - _ :C L , � • _ L r. CO F ° .. . F. f — > <." ^ - i - f r - - C ti - 7 5 zP A a 01 o i CO O NO o0 00 O h 7 ? M O oo N M CO v> h O In Kr eh .r N 00 7 00 00 N '--- 00 N 00 N 0 o C 00 �� - [ � fl — O 7 00 CO M M Vi ...1 In Vl of , C) [� Or m �' 0: _ - r' er 4^ se 'n \O O O t!; O r r V i . 7 M c OD et' 00 en C 7 C 'n \O NC O� 1` vi — N 7 00 O r 00 Os i M O O et N O` G <1 O' O; 00 M N— oc on — M r-j M N \ se N 4 r t= 1� �O —7' C' N 1/) N N ..4 tin • s tF f O C C 00 00 1` t` O 00 M 4 N eh 00 VI 00 — O■ VP 4) M Cr C ON c NO N — — .M. ' t , v O 0, O O' M 00 O O 1 N.O N et eh C � M -' - Yp N 1` <h ^ O R eh T - - 00 N 'l N h 7 C C 'r, •M M N 1 eh eF O m no V7 M N .€ .0 M 'n N — — — N 00 • N N O O v O ' C` p ' ' In to 0' t- ' ■ 1 ' d' 'n t-- 'n M M M .. N 'n M O .i N l- N N N ' N pp ' ' ' 00 0000. NO • 'Oi , ONO N N n ' M ' ' a\ NC — O O■ O o0 N * 0 0 0o O) 00 — M 00 • A —1 - ' ' 1 ' 1 ' 1 1 1 1 1 v 1 ' 1 1 ` • VD cin vt.+ 0 C _ N 1n • ++ el M _ c o ON • / L = CC v■1 Vi V - — nr Cr; Um CL) r 0 A - m "3 ' M M • CO !� Vl -- O O M _ M M ' ' i r ' n r ' 6, - (� O O M N C en a •.1 C N — N N 'n 7 00 N QQ O t- VD ,C r— S u ^ " - M M a, — 00 00 - Q O 1 1- N r N N 4. N 6.) r■ C = • ' 0 -- cc N M M 00 ' , •0 NC O 'C 7 no eh 1- N 00 C O "r'^ - — 1n 1 - N O ' 'n N 00 00 01 no C -- GO m eh N N C N 4=0 _ G r 00 00 C O W 'n el N O M N N O �O v.- 'n 00 • r'' -.v ri O vi 00 45 b 45 .r 1- '!> e ' 'n 0' Oi ri r N = 5 Co In \C O ON 00 O N N N M 'C r - GO m eh N O 'n ON / _ i. no 00 C O 'C 0' 000 0 OID ' M 0. h1 t` 01 v'> N M - - N N 'f> 'n — M 7 'D , .C5 �D — O� N 1A N N !F co / X X X C _ O a � X es F >—.. d E h L U E g +�. n - a[ s 0" y I.* C.) - o ''' L en I- 5 W > o 5 c . o °' = 3 0 y " O u d ^ 'b . p] E L Cr' 7 Y c 0 O E N d y i L 6 E N • , C ,� o Q V W L 0 .0 • O O l0 2 or m C N.- — = m - u 4r O a. C y o0 > v = o a E - — ° y�, w E l f c 0 a L ` c qt n -= K c o gei a" o Q¢ o ca p oh o x a °� u a W A o c m c .. . fs A iz — U' c C, c o w °� cz, y = 0 X 3 3 y U a L. N F = o F F< o > o � 2 F F cn f F a= v z 7 m . N - t 4 4 _ O C_ O • _ a N N N N PP C C C f .t C.' V'. -- ■ - G v, .- .r of - i ,r .' v, r C` co „ r c l -_ - r l - — eS C — r T / I / - / z –,.. v, T ( , r 0 - - as f 7 C � -•• ' C N f r– 1' r — r E Q; - .- p _ - rl M - -- –r - x Ci r � + O U `44; -- M O E r M rr 00 = 00 ,O if, v .. 'i ^ , 00 tr, r. r �' ti t- r -1- f- cc O r t- N __ r 1 v^ O rl .–, .� „" U U M r- - Vi U s. '_ V -r oo G4 C U E J N r. kr, 1- ,r N ,r , .p S: G1 M r1 M r l - 4 1"4 _ "3' "t - , ..s ‘..s O , r, — U V i _ If: _ ,..-- 00 _ — — w - 1.. A C _ i M s . U f X U v - �. = . Q ',O « C M r rl - N W. -. ,r N v. M C4 - M Cl kr, — — M _ -t - - O , — C 0 O ,- _ C E O CC y cc t _,_. y... 'J __ L — =. cr _ \,J V. C O _ R'i V ^ `J O - j C � y L ,! U _ c Z - 0 C7 - - - 0 = - C. y _ L C _ - 1) '= ` rJ V = - Le E _ :J ..... ar - 'L D = u , _ .i C -_-_, J O _, C v _ x a N N - A r a r� °- O O O V V Ni u: MM J F W — O O M (\� u . 00 0 0 0 00 r — 1 h O kri O O1 O— , .0 N r- v; N :! u 00 r v - , Ni M O — l� — 7 ,O V'i ,D O \C vi 0 O 1` O v', 7 N Gs O P v) 0o N ,r _ N Q Q N Q 0 0 00 Q v;. Q V' Z Z Z Z szi Z Z ,. M V) kn r n P E M 00 00 O1 rt M , N vl E 00 O— V' 00 O N 00 Z 7 n h L Ca _ E C �-- �' ry o° o (1 O eV 0000 Q c Q tn CD •■•i I. . cl N ■ M ,.. i C) L — — .�.. M O Go oo N = ' e l-7 E E , — . ∎O -- oo r-- — '1 N N N O — — bfj y „, tel N M O O N^ N �O r', rr, 0 W •• — I " . ^ p ti— O N O N 0 L A V ) _ cvl . ... o0 —- b — h 00 N— •S n N N O— o M C) C0 - V) N r O O N^ N ■tp en M 0 oL `+�I 6 v ti O 4— O— N 0 N 0 c O d Is EO a s O V o = c v =a v a ca a v X c cCS CU C ° _ ct E y o L + c ct a + 7 :o C = O v �N 2 y c lv C X i ro o E a) Ci, m Ga. y c 0 o E U ' 0 • 0 CJ 4 0 N o o 0 aa_ 1.-1 ? t _ X ct d C - CL c Ct • ts '' 'a c E F V O i 7J Gl i! X C 0 O 0 m _O 0 v a1 v 7, cC w 17, cC w R< w ,.:C F f-- c5— F F— f� — F m p E. c - - ,..,, ,. - , ".:!-:' ,- t- r•-n I° 7 , - - - = ..- = ,-, CC 0r ■ ,..,, = ( - - \to ,.._ '... ■ -- -- _ - -- = =•• OC - c‘ ,-, — — -- — -- ( , ir, tt . - ...f ....,_ ..r. v ....f ... — , - — ..., _ < — .... ..< -- ....- --, ■ r - - ,- -.- - ` -- :..^. -- 7 r 7 7 7z 7 - / :::: 7 /— 7 - -r . 1 . . r 1r, or, , .... ...• ', ..., (' I ..• .... r 1 "t t-- r , ...• .e" -...-: "7 OC .....— ..- — ,.... (7; ,-;_"' - - - — r r E 7 - z , r, 7 / v, -,; - r 7 Cl.) 49) - _ _ _ GI) L. el 1 en r C if, rn ,.., ,-- - -- - - - 0..) .- = Cs 7.." = r 1 ,- I• ..:. -- r 1 Cs :---' -f - - v -f 00 - r ■ -r = .... ..,- C - = C tr, -- -t- c — r ', s.::: r --, r 1 .-r ..-.. — r ; CI> • ... .4■1 -t - rt --. r• 1 - C r 1 - r 7. '.7_." :...- = et ei _ ,..) ...... .._. ._ ..._ _ 4) CA C.) Sm .- - 00 - --- 00 / _ oc - _. _ c — ,- ...... _ is+ • 1 `. ' / -= E E _ -.1. c-, , ..0 r- C ,- - c.'.. C - - •,.."--- M r .--- 1 ‘...S ,... :., cc - •-i- -- oc .,,.. 7. . ' .r. 1 c cd ,.. - t I .- - -- -- . . . . . r 1 ''''. . . . .^ " ", - 1 . •- c 1 ) 4. CI> . _ ,.... ■ - -. - - _ •,.' V/ - .0 .0 r-- r•-i G.4 co", - ...-. _ -- ,...... ....., .,_ et 7.: - _ , -J. - C C , ..0 r :7.; - .7..' C." - - , ....S. on r I •.:. - c's ,'"'■ Ge ' ,' 00 .4 C ■C ' C.., C.: f•J , Z.' C ■ ,.. Cr.,. - r ' • ' , rt 1 •-• - •-• •- - C: - - ....._ _ CI _ = c... O .. i.. E = c _ © - cc 4, -. ..- , _ 1) . -- --, --, -,..., ,... .-_, - - 7 ...- - ,...., .., _ ,..., ...- ..-- ,:..... - ..0 f• ../- - ,--- t - - ■ , -- ...... - 3 .= = = = - . ....= _= . ... C. ,•7_, a., cy ,L., 2 ,..., - _ — _ = _ ....• ____ ,....- „ .,, ,...■ ^7. c. "7, .., o..■ 7 C- , =.. 7-7 ad - *. cc c 7 .•••• = = ■ ."'" CC - - _ c:r• ■....,' - ‘,...., ,...' -- ‘..., a kr, -.."' W = 7 = ... - = ,..1 C " CE A - z-- -- .00 =.---. c) .-e — ..'" - 1, --- 7 ,....- 1r - .1! - - = I- = ct .., 7.. .,_ . ,, .7- VI c :.---_ (1) ../ = • - L '.1) ../' , I., = - ', ..., ■ _ ,...., J 7., ci, - _ at , 1_, ,. /.- .:.'. E -_, ... , ...,_ __- = - '.--. = ',- — et ,..._ -= -- A- _ - -t .- - 7) - -= — , - , , , , . . , - , , . . . . , - , , , .... ...' ___. — ... .— .1.• - — ..... X o. 0 0 s o Qr� 0 0 0 0 0 .. y Ov N N N N N co co co O co O (-..../ 0 00 C' 'V 10 C rn C+ N M VO CA 10 , .0 r , .O N O r r N ! : e r — M rJ r CT O O O M Vi r— 00 — O r— o0 .. O -- O v M .6 O .6 r r M kr, N r 1 ,-. nr, V N r — R rr c c r Q O Q .— Q C ¢ N Q O Q 4 Q .T Q O Q kr , Q .. Q (r , Q Z Z 4 , - , - . , 4 N Z ..04 Z r Z oo Z , ..s4 , n Z Z V, C s O N ir, — — M Q Q h Q cr Q N C— N 00 0 o rr o , s 00 Q rI d v Q — E ■ Z oo Z o . 6 r1 Z 4 oo .o r-i .o oc o — o Z Z r Z Z t- C — h L CA y O N 1- rV N 1 C �0 0 C _ gr — N _ 0 ' 1- N � �� U _ ^' r oo t r sa , n .. r o o = 0 0 Q cc Q rn co Q rr, y �.. 0 r 00 V N N co N C r O O n C r C r i. ^ p vi — r �D ^t r ri vi o o rr; rri rri Z ir, Z rri Z v, Z rn . L N .. — — ,_ W F H M .. CD L L — e n ( 00 kn [ � r rr, ,.-.. - - L' U = _ ...� 0�0 r �7 of Oo 00 S: L - N r ,• vD Vi V' C1 r .a — v. 00 O C` D` r .o r1 d' -- en r N L U ,� O V') M M 00 00 C O O O 0 '0 , ..0 rr, '0 0' N rr, O Q M M O 4 4 r] N O C O— N rV O N r. O rn 0 k— C O O L , y A W a" O ■ r+ N 0 r — r s rn - _ ._ 0 r 4 0 r s 4 "Tr 00 '.I. 00 :40, _ N r V, '0 V, 1,0 01 r '0 — v. 00 co C` C\ r '0 rl 4 — M rJ y U Cc: - O v kr) -- M C' rn 00 00 C O O O C k..S '0 6 rr, , c) 6 N r; 6 6 on A L. .. M r°'. O 4 7 rV N O 0 0— N rV O ri M 6 M O — C O O :9 O C. ` 0 r" E c = O o U c a a x 0 y ma 2 .r, G Y / E LL y y � c y 4J Q C -� V) . -. y U 0. cc = 07 r = c d cc W T N Lit i/1 y �- y cz G R eA - O co = c Li G " 0 i • y a fl ce • o • "a 4r m .. = [a L y ( � y L c � G7 r 7 el, V / Cd U L r y - G a ? o Lt 1 — E c o E ca 0. o co s °' a °' et + °' y u c li W eoa = ° = 3 ¢ = c as O e C i v L L7 .u=. i C >, ■ i s O y C = on = ` J = 4"',.. c C i- fS. O O - 0 y V1 C fS z LL _ �- o C = L „' a c O C K Y y _, 0. y I G y 0 ca o i 0 1 y G y W y �, G z. y 0 • F z/ � � O as . a, O c. �.. F Q Ar Z D G z. i/1 s D ■ V1 m D f m e F m Q 2 y 20 '.1 ■ I, - ..... E ..... .... E ''''. -, ,... ..,- .S^ . e 1 ■ e / - .1. -. kl Gke l C' CC l / .2' ..f. se - •e'' r tr. ,- ■-• •-•. .r coi 7:. Qr., 7 , 7 7 7 = = = ..._ ■:::, en ,:.,-, e- ...! ,,,.. .... -- ...e ..-- s. t.. • ‘,...., ,,,.- ___ 00 z k r , .../ r I , f ■ r i 0C 7 - / 7 / 0c 7 .,' -- .:..." t t- g. r1 = ,,, ,._ - 1 - .1. 00 - ...0 .,-- - .0 .,.- --0 r 1 r k - 1 - .-- i, ,.., t.. • ,i- i ' C 0.1 ,.-:: - t 7 7 7 - , /r ,-, _ - N - - - tr. - sO kr, _ ..:-.. r- c• r- -I- r Go - c> coo • co., s-o kr, 7 tr , -- k- kr , el 1., ■•••• '-' Vi ` -r .6 --t- ,, -.6 : 7 ...., ../ ,- - , - , - r , r-4 -.. - - 00 1. 00 c.-. ,,,, r- tf. , r 00 t---- it ... - kr , k - - .4; ,o - ....L - -I- 0 r oc t kr, r k r-- ., c fkk,r ...,:_:.: r _ E ' = . - - o - ---__ ,....., -_, - , r • 06 r 1 - 1 - .4 4 I.. rn = ..--, -'''' ,_ - . _ c, ,„,,c ::.- C.:1 ...... •-, ,..._ 40 1.'w = ,,,, = _ = _„, ___, '07 = 1. el CL) tIZI .....,. ..... ,..l ' - - kf , r -- ....0 C` ■•-•., C^, 00 _ kr i - el r I OC E ,...? -, . " ...- co -- -t , n -, c- -I- ,...-_ , r, C0 - - .r kr, CD 0 1. ,..k j 0 kr C ...: C r:- ^ r 1 :-_- --- r k ,-. -- - 6 . ,... 0 = T - = ., ..i.., _. - kr .C. ":.... s= kr, •1• f .kr 04 `••• az 1... - k-. c 1 r k co ' z. CI kr , r -•, C 0 = :I E _ .1 o - -- .- i -.:-_, -4 r , •-• 1----- -- ae - cle - - el ,.... .41 Wo •".. at ,•*e -. - ..... If; ...... 00 ..,.., = al* eN - 1 C.I CC' k ••■• I s. Cll c = 01 r r k •••.:' rk•A rr I f• r, ....,'- - • ,- •••• tr: ....-- - li• k.. -- = 00 - - Il ' C o ) • , k, ■•■• , Ci: Z ••■ • /,,r= = 5 t. ,-... - --J v -- -- v -- -- - - -- .. - 7,- ..., v -, - - ...., _ - f -: --, - .. .., - ct • -- ::_ ....., 7: = k.J = - ,•••• _ cr. cc ...... .r.--. - "CS • C ::: ,.., :,-. _ = a- 7 ,• - = lf '•-: r.." ..- ',-, .k, = 7. ll.k E ;7: ,..... ,..„. - - _ 0 • --- :-_- - 4., ,:-_- - 5 .. •_-_- 1 _c. r.4 __- !,5 G . 21 7, f - ...,:.,- „ .4-.) - *-. ,,,-.' - s -,,-, -. _ , , s ,,-,., , 1- - - .., r=7, x -r «, o o Q r�) J ., - G 'Q 00 Q 0, Q 00 < 7 Q r- Q N o :11 Z — 4 N Z —:z, Z rte, Z , 4 *+1 d v Q 0' Q Q Q Q r, kin-....01, V 00 rn j Z M z rn Z M Z r, Z M Z N o r os v) 1� M N N .� v Q M Q d Q v, Q C Q cs fZ�Z Z 7 Zoo r x o o c 00 .. ,...._:4) N N _ _ VI � 0O r 00 N 0. 00 V', Q 00 Q ✓ 1 O rn N r) O M N N Z N Z x _ M WI G r `1 _. o N oo t7 00 N N O N 01 C` O M Q �J Q O .:. = N — — `n N — rn r, 4 ✓ l . L 4 - C` N Z r_, Z — �+ L . a c = ° o c o i, e'1 N N oo N 0 V) oo r• r d N d O N N N 7 N N O y .. r j 06 N o0 0o O co.; Z `: 4 o0 L O r:+ ct N CIO C.> L N v N \/ -- N • L' r , 01 - N N d. x Q .0 00 E - I — rn r, M kr, v', Z <S Z — OA u I.> • . y tr.i _ - — v N 00 s...0 QOO 00 0. 0* O N N — 0) rn k) 00 h — , t 1` N N O O c. r N cn O O N N rn r+ OT 0 ..r O H O N O N O 0 L i CI 4 C E cc = U L. a 0 cat + x Er a) cJ b E .. a, 7 Y ce + co at -a Q U ti 6 a) y o X 2 cc � _ c G E a u- on rL _ 7 = V G G 0 E >, y a a) a Y r .7 0 c x x ct 0 U 0 r. 0 i 0 U v W.I > ' a> w x _ K X = C 0 a U m O N Cl.) cC oA (1r �,. cn D L cn V _ L _G -, • r te + cc 4� R r c°.' 7: Q a) F f— C— F F L1 — co m p ,o N = Y 1 r; r, N • = r`-1 -1 — t,' i r- I .' , f e t ,, ... .- '' , 't - .r r . � . / 7 / 7 / 7 / 7 - 7 / v .O r--- . N N .. • I 7 7 x 7 / x 7 /— 7 /^ % / f N Y_ N N E - oo -. <- oc I .- " .f _ -- - -- �: C" C — _ , i, - Ir, 7 7 c 7 / 7 7 r I 7 / 7 / f rl ;:- r, 7 N r`1 _ V, . ■ - ,-- r r -- JC I l . er, '0 - o: OC - — C -, s ., f -- �, c - K - a "t x C i. fV = r---I y _ — L P , r 1 - 1 - — - t 1 - � r L RS N y � y .- {y _ — V� • _ C 1 N z,, M _ 0' 1 L y L N N — — — - - 0 0 r' '"t ' r 1 — r I C7.7 1` 7. r ! 00 , ^ r II . Cs E -. f M ,r, — 1!, __ — — •• '-- " V y C> iV = O r1 S7 Qr , — y , C C 410 r- C — — ,� — r1 r , y ■ M " r C CA -- r 00 x n C N v — C �^�, ' r, r 1 — r I OU _ r C co S = F. O CC • E O • O p� U l r 7 - ., . - / J r - -i_ J J — — = , y - V l = v _ o _ - 4 ' - ' ' c G - r, — J y CC ± .. 7 R — c S - ti C — GL 1 �. =i 0 . Z .7 ". I l i ! C zP4 C 0 N 00 N t� 0 0 / ~) l'"1" � ".0 C ao c 00 N ... I" N Q Q r`, V V r � G Q Q Q — Q ' C• Q 0 Q < ' - , Q N Q r-, Q — . .. I Z .o Z r Z C Z C - 2 r l Z N Z v, Z ,n Z rte, Z v, Z rn, Z ,n ( CO O 00 rf 00 7 C CO N (�j �� N N r. - Q 0 Q 0 Q.0 Q— Q r; Q Q, Q 0. Q ` Q rn Q Q r Q ZcZoo Zr- Z Z ZM 7 — 7 ea Z ZN Z ZN _ r _ r — N ..r, 1 n N N =. -_ Q °O Q Q- _ Q Q ¢ Q d Q o Q C Q c Q C I, Z Z ,n 4 r` Z oo Z r Z ,n Z -,t Z , n 7 oo Z r� Z o0 Z r� N N — — r- 00 00 C ■0 r . M C — M N OO rr', .p _. - N N .— ; G Q M Q N Q <-1 d M - , N r, N Q° — M Q o 0 o Q 4 Q 0 ` 0 d rt, C r Z O Z -- Z ,n Z M o 4 4 r , - ; Z Z Z r i Z - Z c i Z . rn M Y C .— N .o N r-1 i, , k, 00 Q, v v - r; C e 7 t . Q 0 Q 0 Q Q M C N o r` r` oo Q Q o Q Q o �= 00 N C cV 00 .. — , n 00 V^ 00 . N r1 T. = r� '� Z M Z M Z N Z , n 4 C ,n -- M ,n .o Z M Z M Z rf; Z M • . ,, I, N M ..., , — -- h yr W _ N rl 'R 00 0` 00 00 00 • a .. C L N _ N 0 N• ' N 00 e( 00 Q C R N N N O. C O r Q N Q co Q N - co y ., �, V ,n oo © • M n oo N �i oo en M N O N O (1.) �+ r . N <1 N o Z n Z ■o 00 r` o 0o t•-• oo - C Z Z oo Z Z o0 .+ C' N GI a - c — 0 „, ^ -- F7r M 0 N v 00 S 0 N r — - ,r v �, - N 3. N - N G oo c M to o v o N N oo a t` oo M Q oo d Q 00 < It, ....s 00 O h .o M N r O v •O 00 l� 11- .= • 0 £" !: _N 00 r .O C O N M M t` C N C Z i t Z— Z-, Z— DA EA . E - S. .. L A M N pp v, r� — • = N N to r/, N r� v .o \: C n .O — , n 00 O C C 1 'C N — M rl ott y _ © v, v M 0' M o0 00 v O O O .9 V O• r• .o C N rr, C O. — — //yy�� . ,. M M O el Ni O O Ni N o Ni M O M 0 C C O Z CI i r. 0 0 C -o ca U = a) 2 X z Y y Lz + . a) C = c 1 Q 4 0 ce • . = w U a ti CO ti a y 4 LQ r� , . L : m b. 2 F. z- o Fs ❑ o n b y O U a.) o to m G.. C m La. cG ti 6 a cl a) T L G7 (V . ''' t ( +' C O ,�. U y „C v 0 c Lsi Ra _ = O O a.) 7c = O = O c0 aCi aj Lil V U .� i v, T ' C >,,, '6 .. Z = C S1 C a> C 0 - CU :: i0 O G7 s- C1 _ X X p C y w . a p 'C / R 0 = Ci U r: E rzt C i W L w i rn - Sir u- i vi F >, i vi P 7 5 O 6' 2 y ..1:, O h. a> z ° Ir ' ee o w w 3 6. (4.2 3 w ? 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'' -El '4'''' ;' R O v v v O F y • ■ L C C P G m C O O v O _ • O _ C C r C"' . 3 V N 0 a O N 1 L y L y d O + x C .i a s oC C W W O cr, c O 4. CO N 7 C O CZ O O .e a O C v Z lr, _ z `- tf 4 c = R D c F r 2 1 r a :, 1 • a 1r _ II • 1 E x G� O N C O O CL = E o Z . E� Z CI � G 7 r a. mo O O N _. .._. - ..._ ...;1.. a R C - - - Fii L N _ �i „ r- ° c �' - _ _ F F rr a L ' u em a p au aa.1ad u i nlay ._ ■• v (��maa 1 c c z 00 c rte+ .� L M C. r- c < — O =m ti N Ca _ c a' o • z a N c CCa) o A ° ° • A a _ c_ C �I N • r 1 O ^ CO J O C- N,, `. 2 C C `, Y . ma y v, • e • T -- O C '0 „ N ^ 4• S y o- c d G a /. • z_ 7 t t, 9 t — ° c Co ! = G ° F a CIL - ,--. ▪ f y a LLL • .i F W C - L — O L • .. -IC 4a. R7 — _ • �� F F :J ■ C - I' i- V .mo M I' J. J U - J co = ' 0 .0 f F ^t _ ▪ ✓ _ _ _ � x T = • O c �L — r %)Issoipl Pnnd !viol �+ ( /Iu.ngaa v R — = Ta M a .T. F F- F ■ g R U U U _ v I I 1 d C cr , C _ - p c E - - - - r v L = 1 CC W N o CC L L I _ y L ad Sri v C .. e f o 0 _ N e", — _ _ x I!I r - _ 0. 0, il 1 .'. '-'' .... ' --C - - 1 7 7 — U i c N — 4 — _ 2 _ . C>' — 0' C. _ r. n l'i _ Co._ c C _ _ U w r. r. C C ■ _ Gi x O _ ( A ¢ �7 C O �yJ - N V v g v = -� . Y C 7, o s �f 4g ,- 0 Z., ? 1�, ( ;) " c o = = m 7 N m O - m 7- d N - E 7 = ✓, IV, r 4 O N • = v z c _ " . � p V v, c p c d u , ": .. F, s = 6.F, . - 4 ¢ { C 'J. ,./ G G 9 G Z G C Z a 7 C 0,",..1','... _ G 1 if- m I `c O _ F i z y u - , ..t o W 7 c Z 2 L/) s * L, a - r■ c• P P CL) G t'....4,. J 6' j -_ Ly r e' L 5 0 — C O r h = O G - Z G Vi U r.,0 r 11U1311 apluaa�ad u.1nlaa - • • C�J % )uu g a H i M M 0. a riel +1 © X N y A fi CI a _ � v e � � y L ¢ G CO f• A p U -- p z o et U CJ = o, C O '� _ .� o �, it . ...,f , u ¢ o w:. , _c. aY E G C • _ _ ce i II CY 4 co 3 = D OL r. Ifs - - G .2 L r - Y ` ¢ - 1 m C n L' L` v 1-, O G O :I O E O N G E Li z 0 To � - 7:_ j! -T' F ✓ v s: O F 4 :7L ''''- CI O O C C G _ • • M If v E _ c .v 5— 0 cc cr n c c Q • _ r O _ o c o 0 v �' L �i °- = O C C O C C I' ( •i,)Qmb o �sa WO !WI v_ 7 - 5 m M 3 7 4 1 1 C, (��) uaroaa . i R - S ^ v G v i - G X ▪ z C Y C _ f." - ,y X G W s " A. tt r I�• Vi it ▪ c N I.* — e r L. a >N _^ , [1] •—• = 4 . 0 i!: , _. r- , - c a. _ m N _ 1 M I = - j A % c J #r ' r _ _ _ _ G f - - 1113 v AA i E „...:;_.;......;_z _.. c.. .....:. ..... R N R c., C r O 7,....” - , &_ x R CI 2 _ — ,, _ C. o C V G I O _ E _ L IN CI . O - • � .E I _ u tit la ?I C _ FY . w C. c. Z w 4.. O Ti - fi .- 7 CI iil G N .p > C N Z rol F .." L C . 'D 0 C) Z. = _ N Y — N C YQ N O e7 v Y AM v^ � 7 r C .. 7 C C_ ? O N.7 .7.z (c lizi j or �� c^ c ' ,' W c c - CrQG UeC - o IS! N L. rC It 7 N N O C 7 C G O- C a J C Co . w o '' o > V C C t O 00 v r � C C — o e w v, c M v - u - O' v: p 00 c - z. E k — tr w GO') CA IF y :: v 7, � � v — e� 00 G� • GC ~ e c 3 c Q ... , K a >N a� � .e w ▪ U i. L ' L ' V < c O• C M lz c C ll 6 C Ri fs1 Q r -- CI A M R Y 00 — l < - - R '9 N O 00 O z 7 C C p //�y O C c{7 ,= OG O P"1 e Q L L r I I ii i i o = L N R ^ v Q Ls r r a W ON 1 I in v _ L R F L b. O — w _ I. r - C R C NI p\ .O a Y Z ` - E z V - - � . N 7 a k:', ao r .p F v F v v ^ I .' . i — Y 00 M N — C N O C N O y .r. Yee v ��0. .! y O 1 — z K •o i o 0 K W 4. O C t = =3' = ti L L' L / c — m i n 0. @ j .. G c V — o z Z e 1 w, 7 7 1 - -> . . . • i . : , 7 r'Y'' R ▪ G q G G — 1 _. Y C_ a / O C J U p G ' r k r c N imo CA = > 4 _ ' F+ CQ • a_ '? i.) kit N t _ ` : c - - .Z c y M E 41.0 0 GL 11C cy c c 1 et .. .. = c M p i . 0 M c. ad I a c G - 4, - - - O _ • O N_ ,O ' / O N _ c s O i 0 (y L 0 = 0 to L Co, 7 p C � C Y ` C a + = v >, ate. o I. c 1 o r c a C u i D u i - G > c CC - CC _ CC = u u L7 G C = C _ L , - F _ F C •- C c y .44 * O LT., - fi G. • c = _ � Z • • o o ° CO F ON - g g s C ) . o ;,a1 z e - l x x a - c s - c • - ; o ` o� _ f w c o m Z o • C 0 L , v .='Y . 4 o 0 e CC c N = O C • a a x u ° � _ a ,— .° r c • �i c x 9 o a Z o j S F • C • r C • a E. If, '';:',•-4 a �n CL .4. Y a F -- o0 ,a.. 1 _ 'O o c e t"Yr f'K F O C C N_ if, C L O r R C Q Q y ' v L C 0e Z C ,2 Z Z CL 0 ;k0 ) - 3 L • -, ▪ c - � r a bA - _ _ _ c ¢ z o N V _ v = • .. L ,_ V x Vi 1..1 t >uea apleaa�ad Luna)] • • 6 ' i (%) um an y Y! M M O = - L • �7y \\\="" € C It. o c C W Z o0 it "a A _ U U o C O O 'O = Y L O Y L¢ c 0 ` x,. Q a c °o a W . Z R c x x x 7 V o - V`.G • o L - 0 0 r i • . ,,l et r = = L 0 c, r d S > E c 7 - o ,- c,;7 Z o I!, dS a _ F- Co tll r •'..- - r. _ r - 1 K _ - r r O O :•• / c ' L Co M to a - v U _ ' L > - • • M -, v V C ■ . L > > C... _ v i _ v C A 5L C - J K .)(XSd14) LuE.SiaPu100S Pae0M. � (Y.)un0.11 = '• • r M 2. .. r r r r z x t O N O C N O P c C C o y C N O Q O L .T 7.. �C� 59 59 _ �� _ ' _ x rei k, co -ar (446......1, c N G G- h m U < C C)QC .m go a :77 7 C G OC O N d� n C a O a _ C N P I - C N G r a c y x W Gz7 - N - N _ _ _ E 30 v. v. 6. ss ss r. v s w 6. 65 Cie r.+ VI Cr (> • t. I Cr': R n�'- I I • v, >,' < o Y. _ r CI., N e c Ce 0 0 ,.. ,--., • M1 L e a Q r c r 0.. ▪ .. b y a .A� G C z c c n r� - // r d U a F�1 �; C C .. 7 C C N r U C C Vi e;. T z _ _ d R7 . N C C CQ I E . 0 o 0 w N C + T .-r + z c O p I CQ r9 f e E T. a Y. e o 4 .. 4�: Q R 9 N Q _ . y L y P y _ V 7 C 6 u u co r, - - o a I 4 i u c , . i ## 0 p a c c • C N 00 + , O N V Ili 1.,'i Y Q r•-, N Y Q M L ■ p p X a C L {Q ' t i 6 , ` �a L J !C• J. CY a C L. ,:. L. 1. _ O •c • r 3 — u�n�aa o z a _ :7 d A v m '° -_ G c 3 a a, -� _ — F C '.... �. _ S _ L 79 e L c C C C ^r.. 2 i. ! 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O C a _ O _ O .- f z O ,�- = V) V O Y a O 11", c PL v oc i c ` J :c c o ti E P , _ • • g ° - y = R 4 < ; 4 < < r.+ a a s C ,n 4 x cC O z C z z J^6 .2 a V c ." _ i. 3 of o _ W i 0 _ � N _ L L N r 0 e , c ..1' r o c - o L a v.* /' que» alquaaaad u.tnlaa • • W (% 1 uatg < Q cu V el L M N s „ M w �o = ;a wA d 4.0 cA ct A 0 U c C : : < : z it e- R L N. GY Lam' N cc G Y E Z O m. a •• m Q = R c. v C L C J _ _, . n c c r _ c C ^ x cz U C ,, /, 9 O 9 If, i - Y O ,Y F < O :I - V, V c ..../ m p E - W C ` 7 C Y L R CG C L a c © V _ J - ti L r :I v Z C M D CG t ■ r ■ °a E •• 1 .. 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CC _ CC - i = L __ C7 __ = a u u CC L = CC c = C = v a r C _ x � • � 7, c C C P G Y < G C 0/ V y O _ 0 CI C O 1 WO ' M r _ N R ° a c �� ` c r 5 c `� 7 O „' 7 R Q K R P C R Q O 0 o C C C — y v 7 N C O,— m Z— C O 3 lir r.+.- g O E - < O h y Z �IM1 N - 7 'S ' • C = Etc, o C R N yy t o c ,., x 1 o + 0 0 2 s R o c z Z o 3 • N Y Li] .t7 5 q Ifi m f G O ' is ':S If, is m 'O O O E • € ; ` p O 2 ' E . — ` T+ Ci ,y y 4 ' � G -t G 4 ' # — _ • W O Z E W 2 Z . VI y • '"y V J • o S *} . &' .J — t — =I te, :, r,b-4 , c a r' Q • E E ^ o — — 9 v — W '~ _ _ — L _ R c _ R 0/ 0.1 O C O �./ 3 3 G O Z = ,.1 r 'pas a � luaaaad u lnlali • • L ~ y 0 M M C. (%) u.ngaa MI = CC y Cif C FIC L 1'-� y 3 , o c a y E c Wri 3 :° A - N c7 y o - o o � U z to o g: _� ei: il o • - C o 7 R o• ,i a N o 2 0 N N N C R OC O - R R .� e 7v Ir c a _ • 0- C v a o r `" ; o x . _ Z. E C f 111 L co I. C 6 OL el • - <;, s a :Y L c o = i c If, M = �, >, L oo i W Z Lt V E v y F F Y To id • = C C x F ▪ W E. E 1 - = =� _ U ® M - 2 mS r v -- _ • • r 0.- - M If, V ' • tki L 71 _ u _ ./' i v c c C L T _ 7 J _ CIi — .t7 Lti LL ■ 7 1 c c 1 M (v.,)npnbd (euugeu'alu� Ie3°j C., ( % �� ) upaa -, c S f m ro Z al a G N C '� O N C O `CC r V C.) C c C N . L d. bL Q M r L Q M r 44 6n _ .. W 9 N 'C.` R s. ,_ R = d Fi e M L N $ (......0 ■ R • ti. d R G y U Q C U Q v oc '"- — i � C R e c m I 7 w _ '- C w je, adi .c 0 6 v z E c E c = c e • L - • 3 E k - • c - ^ R L ` es O C ,© 'i1 Lai _, C Y r , - C `^ r r E :F., v. s O K c5 Y. w r• Y. .h h WI = O 40 X W g °G r R o N y h ry o c 2 7 7 v •° w m e P .-, 2 44 0 o y N c L 7 M D p "r i 2 to r O y ? r Z r _ Si y 4.4 v bA W 4 s. z °' Q y /� 7 g ! r ^ R 7 C _ V F = x cc 3 C a E. V 7 (::"4 - - - N OG 0 r� o c d, �+M N Z ° r x u r en= F , �■ - � x D r -71 a C p M V — , R 7 N n v, ■ -- - d W d M CO N 7.'. 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E -L H l = iLi �. . _ a 7 M a +:+ ...d F R W W o p 0 C _ _ 8 [ - - �- Q N m 4 0 Z p i 0 — nova algaanJad II, nlaa .. • • C u.l a M M (i) m N w r ++ T. as bA3.a y z E _ C I 1 U <'', c C i _¢ o f. Q c E = C pt - °o C W z o to et 7 M C s o _ - - O • r' JJ - Y 2 O b O N tf K C W G W L' U e Q o x 111 c M = d e C vi a r ▪ i M a V L .+' O u L ¢ C If, u 9 W� N O W Z o F e _ W F W Y cg O. v ft = C C... ✓ - G R F r = 3 _ F R v .... ■ e • F ■ • • ,)- •'1 c If a y _ CI - f F _ = `I N = vJ v v, a� v f.:.." £ ✓ C cc r.i y N ■ L :i s v C �, v L _ x , 0 ry L = x R F i- a '^ ( %)Sall MIS 1 (" /.)u.11gay ! 5 c ., 3 M f 0 .r v Z P. _ Qa O N NJ - O N VN�i ` . v Y. , Y <.J v N _ ; .o N O et v is 49 �' Z F W '\ 0 Y a`a° E.t. _ U Q C G Q G Y i ac ° L C _ N a°" f 7 r r \ - E z E _ E - e - r r ■ ` eu o w ro y I iao a a 0 .cl O z _ ,. E k] 4, .. v, 0 , ry — 0 w cs 1 r.+ i) CA - G N li 1 ,r. .: 64 N C d W R 7-- 0 Z - 5 a L ^ M .a b. bA et O v L .. Y ` U y L .c r ITO Icy /1 ^ O Ci GO '6" C C — ^ L N O O , V. �. C C • O N a O a <a W M N ::; O m 4 _. K Z u ` F o c_ 0 ; 04, o 00 _ z r or — R� " ■ p., E : F .N^. o e a ,o M co t O C N o c v - _ V Co _ C - y oo a .... cr, W N n y O KI y o N M N o N - Y ¢ c • Y 4 c ,. - - - C''' - - , U flp •o — 7 U Y _ .< G = c. C 2 = ? E O • .0 c •- G ° Q.: ` d 7 2 O f.-., ` 0` C v - ^ C U i - Y • ` • •` .. L i F L - L w ' R O . - _ Ci L C G - 2 L m ` • ^ ' ' - - d • i C = c G ~ C - S i c c J. = s j C , Ir _ E � .,a . r c c a r t �� O N A' _ 7 lir, --,, y U M I IA — 6> c .. L' ? e c , _ _ r 'gill ��. I 1 m c . 1 M _ _ a� x ,.. _ . c., _ :,...E.„,,... ..., .. ..... r, .•-- r 6 — 5. ,--: e- Eli _ . _ ' - re N ^ ' c N V O C+ N .� L cs. L i y R C © _/ V ' _ R - R — L N - R - • C _ G 4 - L L x � e \ oo ° V C n a 7 o _ m , YQM r, • YQM N r y CC V O - 0' a: z o 0 F 0 L L - b L N Y v e C U Q C = Y i u ° v a z o 0 C R •C - .- 3 C I. •_ C ,y F. ti t — — W d :5 C R7 .7 p C ~ Q' O zs ss cs y y , K `A cz w c� aa V !-. cn C M 460 a EH J. ^ a .∎, o o z �, ti +7.1 o 0 0 o e W '1 c' h s _ 0" 7 z - - co) "� ri C p i Q— c O M O y . z - K L _ _ et E S.. O c o M u 4 V > 7 V O C C K N O O v. '_ 7 G C N V L it- ,.. N Z a= t ` O /yJ W 4. M+1 a r C E y F ,- — w - cc © r a © Z° �� + a W N . z� r _ , n _ v o o o eo ar :I: - L C C F eV M � e M - te r ^ - u v C C o d ✓° r , o Cr O N I ' O N _ - — Y C — Y '- OG 03 Q O N r W Q O , _ W - — ^ - a N • ■ - ii u fl 1 X 0' t Q c r 2 O (Z.) -= Q < C r F- o CO `° O C C: '� m V 7 v Fi F ° 2 C •u •v _i, o ;7 R -R L o C c C c Q F •C C 'v cc O . O. ' G • L C 4+ G c L F m i a L • L:. - L • • ` J L V x ai - M A O N C O N C . N • C C .� `/ v - x F- (1/4 u L° .. M z `0L e Q 6 • e o ,� .. CC 7 N N v a C v P W C \ V. v izi t Y d O W O oo C C \ i ' y et F . V 4 _ .E, ` C C - IG '° o W e i v °o, d C c , d v w Q w w bs v, d, 6.. K K 65 65 es 6. 4r QC r.+ E r, d 17, C N v °. ° on r. co r d o , A , W a e c4 44 CI C N O r Z C `n U G E T. -4.J V ^� C t ao « w rill M C d ' � M .-r V , Q , 1 N tt Z N .y m � ^ C C O ■ O O M r.. L L x O O N u Q C O U U Z N a *.': y 00. R C C C - N _ c r y ,, C 1 � _ — v 00 ✓ a 4 V' R 7 C Ci Z C L L F = F ._ _ = N f N — 10 U M v7 r-- N Q C N N L L w - _-- 7 w 0 - _ — v L Y QC v r Y f I « • N -= V .. d v a N N .7 = _ — .0 _ vi '>j tY C C.o V.: J - .- N } m N ;y J 2 G cc - - O > T' r - _ n. - .x. L c E er. c — c Z C 1 C ct = z Z gy . = Wm = y e T ,_..7 --- — - --.- - , , — ...., .■••, , ...., ...■:`'....... m ..... ...., _ • - cid CO - 0. to. (1'*40 1 i 1 1 I = -= - _ 1 1. t- I, _J ".... ,` v v ."- , ,..:•_ , th a ... ..., — ..0 tio , E ■- ,-- `1' - .....• ' • - - ' r , ,..- '-' . . _, .,-,•• r , CI) •-• V :: A 'd) li '-- :L. ; (... - - = .4.-■ :- E ..- F2 c., ..- z = i• v .". _ - c-.., - - •..c = ..> -:5 ., v = --, 7) v v v v -= ',...., _ , - 0 P .- ,- Cs) .*= Cs0 yy ,— ..° 1-r. ■ = ''—`. = E I: _ E zi _ - ...... _.... 0 0 — e 7 0 _ — — — - _ ,—, 4.) 0 r:k •.= .,. ,- ct -",=-' ct CZ CZ = CZ .77.: C. ,.., 55■■ E- C.. CL C. 7" '`.., C.- - ..r . 'No , I. , . 1■•■ CO . .,..., I- ON .,....., ,„ „., ,.... z.., """ .4 en a. ..• _ o r „,, g ,, r---- ...,- ....' o ''',.. ' c L ... ,.., .." ■ = , ■ ,.. , J .,. 1 = 0 ■ , ...... ..... , . r4 ■ Cr: S' CC; CZ CZ ....' CZ CZ ,...., CZ = -^ ' '-'' . E' .2.• ;-.). ?_, . v — . --..) C-1 _ CID CIJ cl.) :. cd = -- — o --, vs ._ -:_-_- c c — c c — ... 7. ,..,- ,----.' , - C."` CZ : :..: C.: :---- C. c.) — 5 O Co O rk. .0. -•.. "•-•., 0 ..! I., :1) Z.!) ..- Z'11 P. j . ,...■ ,2, ....... f . 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E t I_ .he , \ t k it 0 • = o 2 S [ / 2 \ @ , >' « > CO F . / e 7 \ c § w @ o 2 0. 7 £ CD 0 O , ' / } E co \ 03 0 '£ M [ c • E 't k _ f \ ƒ (2 = e _ < c � » £ 3 O 2 § 0 7 x # t a -0 CO 3 \ ) / co 0 k £ £ ? c % w 0 .\ k \ § \ cz k ) k \ • c ƒ - \ E / / ƒ ƒ \ k m c c ca f E- ƒ co co / / / \ / — a CO # L.0 M > omorio 0 4 7 . rr i r J,2- TASK FORCE ON PUBLIC EMPLOYEE DISABILITY PRESUMPTIONS Report to The Governor, Legislature, and Chief Financial Officer January 1, 2012 Task Force on Public Employee Disability Presumptions ill TABLE OF CONTENTS Executive Summary 3 L Introduction 8 A. Authority and Scope of Review 8 B. Meetings and Membership 8 II. Data collected related to the operations of the statutory disability presumptions and fiscal impact on public employers 9 A. State of Florida Data 10 B. Municipal Government Data 12 C. County/Sheriff' Department Data 13 D. State Retirement System Data 14 III. State Comparisons 15 A. Presumption Laws and Qualifying Provisions 15 B. Covered Conditions 16 1V. Findings and Recommendations 18 A. Evidentiary Standards and Burden of Proof for Overcoming Disability Presumption 18 1. Legal Issues Which Present Challenges to the Prosecution of Presumption Claims & Proposed Statutory Changes. 19 2. Legal Issues Which Present Challenges to the Defense of Presumption Claims & Proposed Statutory Changes. 21 B. General Application of Presumption Laws and Mitigation of Claim Costs (Not involving Evidentiary Standards or Burden of Proof Issues). 24 V. Signature Page 28 Attachments 29 Final Report Page 2 January 1, 2012 Task Force on Public Employee Disability Presumptions 10 Executive Summary The Task Force on Public Employee Disability Presumptions was established pursuant to Chapter 2011 -216, Laws of Florida, to review data related to the operation and fiscal impact of statutory disability presumptions, review how other states handle disability presumptions, review evidentiary standards and burdens of proof for overcoming statutory disability presumptions and consider risk factors and epidemiological data, and provide its findings and proposals for changes to existing statutory disability presumptions. The Task Force found generally that for all governmental entities represented, the incurred average cost per workers' compensation claim is lower than the incurred average cost per disability presumption claim. In addition, for all governmental entities, the percent of incurred cost for presumption claims relative to all workers' compensation costs is higher than the percent of the number of presumption claims when compared to all workers' compensation claims. Among the 50 states, 35 states have some form of disability presumption law. These laws vary in coverage to include firefighters, emergency medical technicians, law enforcement officers, and correctional officers. In 26 states, including Florida, the presumption arises only if the claimant passed a pre- employment physical examination which did not reveal the presence of the disease or condition for which benefits are claimed. In 20 states, not including Florida, presumption compensability only arises after a first responder has served in the covered occupation for a specified number of years. In 32 states, the law provides for a rebuttable, rather than an absolute, presumption. As could be expected given the composition of the Task Force members, no consensus was reached on all of the findings and recommendations made by the Task Force, with the exception that members agreed a wellness program could help reduce group health claims and workers' compensation claims generally, with the consequence of also reducing disability presumption claims. SUMMARY OF RECOMMENDATIONS Recommendation 1: Because claimants must prove their case in non - presumptive claims by dear and convincing evidence, the evidentiary standard in rebutting a presumptive claim should be clear and convincing. Supported by Task Force Members: Michael Clelland, Garry NGtchell, Jim Tolley Recommendation 2: "Disability" should be defined as: the event of an employee's becoming actually incapacitated, partially or totally, because of an occupational disease, from performing his work in the last occupation in which injuriously exposed to the hazards of such disease, OR an employee's actual impairment pursuant to the 1996 Florida Uniform Impairment Rating Schedule or other impairment guide incorporated into the Workers' Compensation Act at the time of the disablement. Supported by Task Force Members: Michael Clelland, Garry Mitdhell, Jim Tolley Final Report Page 3 January 1, 2012 Task Force on Public Employee Disability Presumptions Recommendation 3: What amounts to evidence of the conditions of heart disease or hypotension is a medical question and should be left to medical doctors testifying in a particular case. Supported by Task Force Members: Michael Clelland, Garry Mitchell, Jim Tolley Recommendation 4: Preclude an employee that is smoking tobacco products from being able to utilize the presumption as it is a significant risk factor for both hypertension and heart disease. Supported by Task Force Members: Michael Clelland, Garry MNltchell, Peter O'Bryan, Jim Tolley Recommendation 5: An individual must be employed with the current employer for at least 10 years to be eligible for a disability presumption. Supported by Task Force Members: Peter O' Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland Recommendation 6: An individual must be under 37 years old to be eligible for a disability presumption. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, , Timothy McCausland, Tommy Wright Recommendation 7: So that the requirement to successfully pass a physical examination is uniform, §175.231, F.S., for firefighters, and §185.34, F.S., for municipal police, should be amended to conform with § 112.18(1) (a), F.S. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Garry Mitchell Recommendation 8: Any evidence of elevated blood pressure (defined as systolic pressure of 130 or higber or diastolic pressure of 80 or higher), as well as any EKG or other cardiac, coronary artery or heart abnomaality, or positive tuberculosis test identified on the physical examination performed upon the employee entering into service with the employer against whom the disability presumption is being sought shall be considered evidence of hypertension, heart disease and/or tuberculosis as a basis for denying application of a disability presumption. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Tommy Wright Recommendation 9: Disability presumptions for heart disease and hypertension pursuant to §112.18, F.S., shall be limited to coronary artery disease and arterial or cardiovascular hypertension resulting in both disability and permanent impairment. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland Recommendation 10: To be eligible to receive benefits for any disability presumption, a person would be required to be incapacitated from performing their work for a minimum of 14 contiguous days as a result of treatment for a covered condition. Final Report Page 4 January 1, 2012 Task Force on Public Employee Disability Presumptions Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Gary Mitchell Recommendation 11: Risk factors and epidemiological data relating to non-work-related conditions unique to an individual, such as blood cholesterol, body mass index, history of alcohol use, family history of hypertension and/or heart disease, diabetes, and other medical conditions or behaviors that are associated with the disease or condition subject to a disability presumption shall be considered as a basis for the denial or rebuttal of the application of a disability presumption. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Tommy Wright Recommendation 12: An individual shall forfeit a disability presumption if the individual has been or is a user of tobacco products. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Garry Mitchell Recommendation 13: A disability presumption shall be overcome by a preponderance of the evidence. Supported by Task Force Members: Peter O'Bryan, RJ. Castellanos, Alan Kalinoski, Timothy McCausland, Tommy Wright Recommendation 14: The provisions of section 112.18(lxb), Florida Statutes, relating to a workers' compensation claim and departure from a prescribed course of treatment shall apply to firefighters (these provisions are already applicable to a law enforcement officer, correctional officer, or correctional probation officer). Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski , Timothy McCausland, Tommy Wright Recommendation 15: The Florida Uniform Permanent Impairment Rating Schedule shall not apply to any daim brought pursuant to 112.18, Florida Statutes. Permanent impairment for any claim brought pursuant to 112.18 shall be determined pursuant to specific impairment guidelines established to be solely applicable to claims brought pursuant to 112.18, Florida Statutes. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland Recommendation 16: The date of accident for an individual bringing any claim for any disability presumption shall be limited to the date that the employee first incurs disability as a result of treatment for a covered condition. Any subsequent period(s) of disability would not result in a new date of accident, but would be referred to the original date of accident. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland Final Report Page 5 January 1, 2012 Task Force on Public Employee Disability Presumptions Recommendation 1 Amend §633.34(5), and §943.13(6), F.S., to provide that a medical examination for any person applying for employment as a firefighter may include„ but not be limited to history and profile review and analysis of risk factors and epidemiological data related to non work related conditions such as tobacco products use, body mass index, high cholesterol, alcohol use, family history of heart disease or hypertension, and provisions of the National Fire Protection Association Standard 1582. Supported by Task Force Members: Peter O' Bryan, RJ. Castellanos, Alan Kalinoski , Timothy McCausland, Gamy Mitchell Recommendation 18: Add a new provision as §63334(7), F.S., requiring that employees hired after July 1, 2012, must continue to be a non -user of tobacco products with the employing entity during their employment as a firefighter. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski , Timothy McCausland, Garry Mitchell, James Tolley Recommendation 19: A psychological test should be used as a pre - employment tool to assess fitness for duty. Psychological evaluation tools already exist; however, a psychologist is required to administer such a test and interpret the results. Criteria should be developed to determine agency actions based upon test results. Supported by Task Force Members: Peter O'Bryan, RJ. Castellanos , Timothy McCausland, Garry Mitchell Recommendation 20: Professional mental health counseling services should be available to employees after a traumatic event, and as needed as a preventive measure. Counseling services would be contingent on budgetary considerations and should apply as an on -going resource to employees covered under the presumption law to reduce risk for hypertension and heart disease problems resulting from negative impacts to mental health. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos , Timothy McCausland, Garry Mitchell Recommendation 21: Minimum fitness standards as to body mass ratio, lilting strength, cardio vascular endurance, alcohol consumption, and tobacco product use should be required to be established by all governmental employers for all employees benefitting from the disability presumption. Fitness for duty should be determined before an employee is selected and hired, and should be incorporated as a routine part of continuing employment. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos , Timothy McCausland, Garry Mitchell, Tommy Wright Recommendation 22: Minimum hiring standards for fitness should be developed and provided to the physicians assisting with the pre - employment evaluation. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos , Timothy McCausland, Garry Mitchell, Tommy Wriglt Final Report Page 6 January 1, 2012 Task Force on Public Employee Disability Presumptions 4110 Recommendation 23: If an employee requires clearance because of information reported on a pre - employment form, agencies should obtain detailed physician follow -up evaluations and recommendations and these should be maintained in the employment records. Storage and access to the employment records should be uniform throughout the agencies. Supported by Task Force Members; Peter O'Bryan, R.J. Castellanos, Garry Mitchell, Tommy Wright Recommendation 24: After initial employment, employees' fitness should continue to be monitored so that issues can be identified and requirements for ongoing employment can be developed. The workday should include time for stress - reducing or health-related activities. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Garry Mitchell Recommendation 25: Health and wellness promotion should be incorporated by design into agency operations, and health and wellness information should be available and accessible to employees at work and away from work. Wellness programs should be instituted by agencies employing officers that are covered by the presumption claim statutes. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Michael Cleiland , Timothy McCausland, Garry Mitchell, Jim Tolley Recommendations 26: A website and/or newsletter should be developed or co -opted as part of a wellness program to disseminate health information to employees on a regular basis. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Michael Cielland , Timothy McCausland, Garry Mitchell, Jim Tolley Recommendation 27: Personal contact and interactive support systems among colleagues, such as a mentoring program, should be developed as part of a wellness program to provide employees a vehicle to address traumatic events and release anxiety and frustration in a mutually supportive environment. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Michael Clelland , Timothy McCausland, Garry Mitchell, Jim Tolley Recommendation 28: That the Legislature provide funding for an actuarial special study to determine the funding costs of presumption claims for in- line- of-duty disability presumptions Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos , Timothy McCausland, Garry Mitchell, Tommy Wright Recommendation 29: The presumption should not be available as a worker's compensation provision if an employee is covered by an employer - sponsored health insurance program. Supported by Task Force Members: Alan Kalinoski, Timothy McCausland, Tommy Wright Final Report Page 7 January 1, 2012 Task Force on Public Employee Disability Presumptions Report of the Task Force on Public Employee Disability Presumptions A. Authority and Scope of Review Pursuant to Chapter 2011-216, Laws of Florida, the Task Force on Public Employee Disability Presumptions was created for the purpose of developing findings and issuing recommendations on the statutory disability presumptions related to certain public employees and to certain Florida Retirement System retirees. The task force is composed of eight members, including three members appointed by the President of the Senate, three members appointed by the Speaker of the House, a member appointed by the Governor from the Department of Management Services, Florida Retirement System, and a member appointed by the Chief Financial Officer from the Department of Financial Services. The task force is required to address data related to the operation and fiscal impact of statutory disability presumptions, how other states handle disability presumptions and its fiscal impacts, proposals for changes to existing statutory disability presumptions, evidentiary standards and burdens of proof for overcoming statutory disability presumptions, and consideration of risk factors and epidemiological data. The task force is required to produce a final report by January 1, 2012, and will dissolve after the production of the final report. A complete text of the law establishing the Task Force may be found in the attachments to this report (Attachment 1). Note: Despite the legislative mandate under Chapter 2011 -216, Laws of Florida, "...a member of a pension plan under Chapter 185, Florida Statutes" be a part of the Task Force, no such member was appointed. Consequently, no input from this protected class was received by the Task Force. B. Meetings and Membership The task force met September 30 October 17 November 22 and December 12 (Attachment 2). Task force members presented data and information at the meetings; received data and took clarifying testimony regarding data from the Florida League of Cities, the Florida Sheriff's Association, and the Division of Risk Management, Department of Financial Services; discussed their findings and recommendations; and developed a report. Task force members were selected based upon their expertise and involvement with statutory disability presumptions. Membership included representatives from the firefighter community, legal community, local government, state government, and retirement system. Detailed information about each member is provided below. Final Report Page 8 January 1, 2012 Task Force on Public Employee Disability Presumptions Task Force Msmbsrshi President of Michael Cielland 407- 829 -8300 Attorney representing Senate DAMMAM 111=61 injured workers Peter O'Bryan 772228 -1440 County Commissioner, gg]ryenllircoov.com Indian River County James Tolley 850- 224 -7333 Governmental Relations ioilevQnrindsorkrg.com Director, Florida Professional Firefighters Speaker of Alan Kalinoski 407- 422 -4310 Attorney representing House of governmental entities Representatives Timothy 883- 834.6010 City Attorney, City of McCausland Timothv ,McCauslandielakelandgov.net Lakeland Garry Mitchell 407- 985 -5063 Firefighter Engineer, City of wnitc hel2010e4hotmaLconl Winter Park Governor Tommy Wright 850- 414 -7648 Assistant General Counsel, Tommy. Wriohatdms.mvtbrida.00m Department of Management Services, Florida Retirement System Chief Financial R. J. 850-413-4702 Director, Division of Risk Officer Castellanos RJ .Caatellanostbmvfloridacfo.corrl Management •,1_'a} .) '1 • ! ) • !•i• , r.� it • 1,,t1 1 4? i. 'i li) "I( 1 ";! i)i �t i X111' .Jil J • The Task Force found generally for all governmental entities represented that the incurred average cost per workers' compensation claim is lower than the incurred average cost per disability presumption claim. In addition, for all governmental entities, the percent of incurred cost for presumption claims relative to all workers' compensation costs is higher than the percent of the number of presumption Final Report Page 9 January 1, 2012 Task Force on Public Employee Disability Presumptions claims when compared to all workers' compensation claims. The data presented below for governmental agencies includes benefit costs and legal costs. A. State of Florida Data The following data was obtained from the Division of Risk Management in the Department of Financial Services, which administers the workers' compensation claims for most state government agencies. The impact of presumption claims on Florida state agencies is shown below. Over a 12 year period from FY 1999 -2000 to FY 2010 -2011, the actual paid cost of presumption claims has increased by approximately 330 times from $24,493 to $8.1 million. This increase in large part was due to 2003 changes in the law that added correctional officers to eligible employees. Detailed data tables are attached (Attachment 3). All data presented reflects claim payments made in a fiscal year for all claims regardless of the date of accident, so that payments on prior year claims as well as current year claims are included. The chart below shows the steady increase of claim costs with a spike in FY 2006 -2007, which can be explained by the industry standard of 3 years for a claim to mature and increasing correctional officer awareness and utilization of disability presumptions. State of Florida Presumption Payments by Fiscal Year Transaction Date $10,000,000 $7,672,Xe $7.482.98,119,046 $8,000,000 $6, $ Iiiii1] L fj 17 706 0,0 $2,0000 $24 $148,01 6 X857 FY FY FY FY FY FY FY FY FY Fy FY FY 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Workers' compensation costs have increased by approximately 1.54 times from $76.6 million in FY 1999 -2000 to $118 million in FY 2010 -2011. The chart below shows workers' compensation costs (including legal costs) have remained relatively flat with increases and decreases in a range of $20 million for 9 years, then an upward trend starting in FY 2007 -2008. Final Report Page 10 January 1, 2012 Task Force on Public Employee Disability Presumptions State of Florida Workers' Compensation Payments by Fiscal Year Transaction Date 7,13,890- 5118-e33,864 $125,000,000 $95,607,828 $9 ,7641 $ f,937,157 $100,000,000 •, •, +.t: a.r. $86,708 $76,626,489 $79,281, $75 II II 111 t 111 111 . 111 II I $5°Ap4M ■■ $2 O . 111 111 so FY FY FY FY FY FY FY FY FY Fy FY FY 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Over a 12 year period, the average disability presumption claims cost was $11,153 as compared to $4,115 for the average workers' compensation claims cost. For 10 of the 12 years, the average disability presumption claim cost has been approximately double or more the average workers' compensation claim cost. Because presumption driven benefits are more expensive than non presumption workers' compensation benefits, State agencies and other public employers typically assert their defenses vigorously to avoid paying those costs. This is a contributing factor to the higher cost of presumption claims. Average disability presumption claim costs are also generally higher due to more complex litigation and resulting attorney fees, higher medical costs and higher lost wages (Attachment 3). See chart below for a cost comparison. ■ State of Florida Average Payment Comparison by Fiscal hear Transaction Date $18,000 $16,152 $16,000 $14,345 $14,000 Si1,2M $12.000 59 687 1u ,1 $11,1S3 aAvera a WC UAW $10,000 7 : $8,b4d Payment $L000 �•!�"� �� _ 'nIi �� - �o um um $6.000 .��. -p rE t1�1re Yn r X7.1 r w�i: i/� smemie $4,000 '` '— r r r r r r r Presumption 52,o00 7 ■ ■ ■ ■ t ■ t ■ ■ ■ ■ Peyme't so FY FY FY FY FY FY FY FY Pt Fy FY P1 All 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Years 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 • Final Report Page 11 January 1, 2012 Task Force on Public Employee Disability Presumptions • B. Municipal Government Data The data provided below from the Florida Municipal Insurance Trust (FMTI) is representative of the loss experience of municipalities resulting from disability presumption claims. This data is presented on an incurred cost basis, which includes paid costs and reserves estimated to be required for future claim payments. The data covers FMIT member cities, which number approximately 240. There are approximately 400 municipalities in Florida. The larger municipalities of one hundred thousand or more in population are self - insured or participate in private insurance. The Florida League of Cities official providing the information estimated that the data covered about 10e% to 15 % of the total number of all municipal officers entitled to the statutory presumptions. The data in the following two charts reflect that presumption costs as compared to overall workers' compensation costs are higher than presumption frequency as compared to overall workers' compensation frequency. In FY 2008 -2009 and FY 2009 -2010, presumption costs were more than half of overall workers' compensation costs, while 76 and 73 presumption claims were filed respectively as compared to 899 and 690 total workers' compensation claims (Attachment 4). The disproportionate difference is due in part to a higher average cost of presumption claims. The average cost for a presumption claim over the years reviewed was 835,917 as compared to the average cost of 88,775 for a workers' compensation claim (Attachment 4). According to the Florida League of Cities representative, the reason for the spike in presumption costs in FY 2008 -2009 and FY 2009 -2010 was due to an increase in new members participating in the FMIT. Florida Molded insurance Trust Munidpal Rr. /Police Workers' Incurred Cost Comparison FY 1997-1998 through FY 20102011 $16,000,000 -f $14,000,000 Total WC u $12,000,000 - Incurred t $10,000,000 -. Liability c $8,000,000 $6,000,000 - ' • Total , $4""°° S I I•■ N7 • I I I I incurred "on d $2,000,000 UablNry $0 fi e,% A� a ,J50 „%551' dr 4' Fiscal Year Runs From October 1st Through September 30th. • Final Report Page 12 January 1, 2012 Task Force on Public Employee Disability Presumptions Florida Municipal Insurance Trust Municipal Fke /Pofloe Workers' Compensation- Presumption Frequency Comparison FY 1997 -1998 through FY 1010.2011 1200 987 992 1050 987 099 • Number of 1000 Fire /Police 800 1 1 1 771 t,Vt 668 629 650 095 ;S. r1 667 WCaaims 400 ' • • • • • • • • • • • • • • Number of Disability 200 ' • • • • • i / • • • • 41 • led • itd Presumption 'g 0 - 7 w A - Claims AIM FY FY FY FY FY FY FY FY FY FY FY FY FY FY 97 - 98 98 99 00 0101 - 02 02 - 03 03-04 04-05 05-06 06-07 07-08 08-09 09- 1010.11 z Fiscal Pair Runs Fran October ist Through September 30th. C. County /Sheriff Department Data Florida sheriff's' data shown below is for sheriffs' offices that arc members of the Florida Sheriffs' Workers' Compensation Self - Insurance Fund. This is the largest self insurance fund for sheriffs, and includes 28 sheriffs representing small and medium sized counties. This data is also presented on an incurred basis. Presumption claims have ranged from a low of 8852,573 in FY 2010 -2011 to a high of 86,366,716 in FY 2006 -2007 for a total of $31,934,617 for all years reviewed (Attachment 5). Florida Sheriffs' Fund Presumption Claims FY 2001 -2002 through FY 2010-2011 N $10,000,000 -" $6,366,716 $5,376,925 S $5,639,231 $4,266,924 S $5,000,000 $2,364,976'4213 $2,878,199 5 $962,400 $852,573 $- 1 a tio o y ti A tp s p. _al is r‘c 4C Se 0117 e 4 1.* 4 1 ' 41; 4 4cos Fiscal Year of Claims Final Report Page 13 January 1, 2012 Task Force on Public Employee Disability Presumptions Florida Sheriffs' presumption claims costs have been high over presumption claims frequency when compared to overall workers' compensation claims costs and frequency. The chart below shows presumption claims account for 2.86 %' of all workers' compensation claims, while presumption claims costs account for 32.64% of all workers' compensation claims costs. This representation can be explained in part by the average presumption claim cost of $62,740 as compared to the average workers' compensation claim cost of $5,487 (Attachment 5). However, it should be noted that a greater percentage of a sheriff's department workforce consists of law enforcement officers than is found in other governmental agencies, and this data does not include claims data from other county agencies. Florida Sheriffs' Fund Comparison Presumption Claims and Costs as % of Workers' Compensation Claims and Costs FY 2001 -2002 through FY 2010 -2011 7 3/1414 40.00% } j 30.00% % ,,fir ' et 20.00% -""' / 2_ft6 10.00% -- 4111111. 0.00% - ill Presumption % of WC Claims Presumption % of WC Incurred Costs Claims and Costs Comparison D. State Retirement System Data The Florida Retirement System (FRS), as it currently exists, was created in 1970. The disability presumptions that apply directly to the FRS are found in Sections 112.18 and 112.181, Florida Statutes. The FRS covers approximately 640,000 active public employees in Florida. Service retirement benefits are calculated by multiplying the number of years of service in each class times the accrual value for each class (1.6% for regular class employees, 3% for special risk members, including police, firefighters, and corrections officers), and multiplying that product by the average final compensation (AFC). Disability retirement benefits are generally calculated in the same manner as are normal retirement benefits, except that minimum regular disability benefits are set at 25% of AFC. Minimum in- line -of: duty disability benefits are set at 42% of AFC for regular class members, and 65% of AFC for special risk class members, including police, firefighters and correctional officers. To date, there have been no Final Report Page 14 January 1, 2012 Task Force on Public Employee Disability Presumptions experience studies to determine the cost of the presumptions for FRS members. Disability retirement benefits are not subject to an early retirement reduction, and in- line- of-duty disability benefits are tax exempt up to the minimum levels. For the fiscal years 2008 -09 through 2010-11, there were 76 claims for in- line- of-duty presumptions. Sixty eight of those claims were for the heart presumption, of which 55 were approved. Sixteen claims were for the hypertension presumption, of which 14 were approved. One claim each was approved for the tuberculosis and hepatitis presumptions, respectively. There are approximately 351 local retirement plans in Florida covering firefighters or police officers that are subject to a disability presumption for these employees. Of the local system actuaries polled, the response was consistent that when determining funding needs, the assumption used is that all disability retirement awards will be in- line-of -duty claims. No cost experience studies were located for local plans. _a, �_, A. Presumption Laws and Qualifying Provisions In response to the Legislature's directive, the Task Force compiled extensive data related to how other states have implemented presumption provisions and analyzed how they compare in regard to what type benefits are offered, the occupation of employees covered, the nature of diseases or conditions that are deemed to be job related by operation of presumption provisions, and what limitations or qualifications are required before the presumption applies. Not surprisingly, the schemes across the country vary widely in these areas because very few states statutory language is identical. Because of this, specific state by state comparisons are nearly impossible. However, although there may be specific variations when analyzed in detail, generalized comparisons can be illustrative. The data indicates that certain states can be categorized as having broad, expansive provisions characterized by more work groups entitled, diseases covered being numerous and broadly defined, and having defenses to employers to disprove job characteristic causation limited. Examples with more liberal schemes would be states like Florida, Missouri, and New Jersey, who offer the presumption to all state and local police, fire, EMT /paramedic, and in Florida's case, correctional officers, include broad, expansive definitions of covered diseases like "heart disease" and "lung disease," and consider the presumption not rebuttable once it is established, as is the case in Alabama. States with more restrictive schemes are characterized by making the presumption applicable to fire only (Like Texas or Washington) and then only when associated with a specific cardiac event like heart attack, or myocardial infarction, or a specific lung disease, and then only following active exposure in the line of duty. In some of those states, employees must have been in the occupation for a number of years, and may be disqualified by tobacco use. Standardized cost experience from the various states is not available or if it is, it is likely unreliable for comparison purposes. Final Report Page 15 January 1, 2012 Task Force on Public Employee Disability Presumptions • The National Council on Compensation Insurance, Inc. (NCCI) has compiled data relative to the various state statutory Presumption Laws that qualify first responders for Worker's Compensation benefits. Additional research by the Task Force supplemented this data to include disability retirement benefits. The following is a summary of the relevant data outlining the manner in which other states handle disability presumptions. It should be noted that this analysis represents a snapshot in time, since all states appear to consider legislation to implement or modify schemes regularly. General Provisions: Only seven states, Arkansas, Delaware, Kentucky, Mississippi, Montana, North Carolina, and Wyoming have no statutory Presumption laws. Connecticut has made the provision applicable to employees hired before 1996. Nebraska and several states restrict the application of presumption laws to disability retirement only. Thirty-five states have some form of statutory Presumption Law applicable to firefighters, law enforcement officers and emergency medical technicians which could result in certain diseases and/or other conditions to be presumed to be compensable (work - related) under those states' workers' compensation laws. In twenty -six states, including Florida, the Presumption Law is applicable only if the employee (claimant) had a pre- employment (time-of-hire) physical examination which did not reveal the presence of the disease or condition for which benefits are cl aimed. Twenty -five states require that a first responder serve in their employment capacity for a specified number of years (the range is from 2 to 15 years) before its Presumption Laws become applicable. Florida currently has no minimum number of years of service required to qualify for its Presumption laws. South Carolina's law provides that its Presumption Law is available only to firefighters and law enforcement officers who are under 37 years of age at the time of the filing of their claim (See Section 42 - 11 - 30 (a), South Carolina Statutes), whereas some states require claims within a certain time period or contemporaneous with on duty activity. Thirty-two states, including Florida (See Section 112.18(1); 112.181(2), Florida Statutes), provide that its Presumption Law is rebuttable where some establish the presumption conclusively. Some states allow the Presumption to be overcome by a preponderance of evidence to show the use of tobacco products, physical fitness and weight criteria, life style, hereditary factors, certain risk factors, and exposure from other employment activities, where in others, the Presumption is conclusive or like in Florida, must be overcome by "clear and convincing" evidence. The State of Oregon provides that its Presumption can be overcome by clear and convincing medical evidence that the cause of the condition or impairment is unrelated to a claimant's employment (Section 656.802 (4), Oregon Statutes). B. Covered Conditions for Workers' Compensation Coverage. Cancer: Twenty-two states provide a Presumption Law for certain types of cancer for firefighters. Four states provide a Presumption Law for certain types of cancer to law enforcement officers. Four states provide a Presumption Law for certain types of cancer for emergency medical technicians. Florida does not have a Presumption Law for firefighters, law enforcement officers or emergency medical technicians for cancer. Final Report Page 16 January 1, 2012 Task Force on Public Employee Disability Presumptions Heart Disease/Heart Attack: Thirty-one states provide a Presumption Law for heart disease and/or heart attack to firefighters. Sixteen states provide a Presumption Law for heart disease/heart attack for law enforcement officers. Seven states provide a Presumption Law for heart disease/heart attack for emergency medical technicians. Florida provides a Presumption Law for heart disease for firefighters and law enforcement officers. n: Ten states provide a Presumption Law for hypertension for firefighters. Five states provide a Presumption Law for hypertension for law enforcement officers. Three states provide a Presumption Law for hypertension for emergency medical technicians. Florida provides a Presumption Law for hypertension for firefighters and law enforcement officers. Lang/Respiratory: Twenty-eight states provide a Presumption Law for certain hmg/respiratory conditions for firefighters. Eight states provide a Presumption Law for certain lung/respiratory conditions for law enforcement officers. Four states provide a Presumption Law for certain lung/respiratory conditions for emergency medical technicians. Florida does not have a Presumption Law applicable for lung/respiratory conditions for firefighters, police officers or emergency medical technicians. Vascular Conditions: Eight states have a Presumption Law for certain vascular conditions for firefighters. Four states have a Presumption Law for certain vascular conditions for law enforcement officers. Three states have a Presumption Law for certain vascular conditions for emergency medical technicians. Florida does not have a Presumption Law applicable to firefighters, law enforcement officers or emergency medical technicians for vascular conditions other than heart disease. Other Specified Conditions: Twenty-two states have a Presumption Law for other specified conditions. Florida provides a limited Presumption Law for hepatitis, meningitis and tuberculosis for firefighters, law enforcement officers and emergency medical technicians (See Section 112.181, Florida Statutes). Tobacco Use: Eight states have limitations on tobacco use ranging from an absolute prohibition of any history of tobacco use to only showing no use two years prior to filing a claim. In conclusion, the task force finds that presumption laws vary widely across the country. Firefighters are more often covered when compared to other worker groups. The presumptions are only available to law enforcement and firefighter work groups, and other work groups that also encounter hazardous conditions in the workplace are not included. The covered diseases often apply to all work groups even though job related environment and conditions vary greatly among the covered work groups. The following chart shows a breakout of states with laws, qualifying provisions and covered conditions. For more details, see attachment (Attachment 6). Final Report Page 17 January 1, 2012 Task Force on Public Employee Disability Presumptions States with Presumption Laws, Qualifying Provisions and Covered Conditions 40 1 35 35 st 31 'S 25 10 ` 26 1 10 d- 1111 1111 le II 111r111111 Min ia7 5 5 ■l w 111 z 5 -- >• ii• 5 5 5 5 5 5 0 c , / / / / 4.40 4.6 h \� ii 1 rti�l �`. �t)1 1 ■t( -41( F !,{:t)t} j A. Evidentiary Standards and Burden of Proof for Overcoming Disability Presumption The presumption statutes 0175.231, F.S., §185.34, F.S., and § 112.18 F.S.) are all worded the same as to the required evidence. All require "competent evidence" to overcome the presumption. While the phrase "competent evidence" generally refers to any evidence that is admissible to prove a fact, i.e. a preponderance of evidence, the courts have often construed this provision to require the higher standard of proof of "clear and convincing" evidence to overcome the presumption. A successful defense to a presumption claim requires testimony by medical experts, with the associated costs. The presumptions apply both to worker's compensation benefits as well as to retirement benefits. Unlike worker's compensation benefits, however, a claimant need only demonstrate in line of duty causation and total and permanent disability from all employment by a preponderance of the evidence to receive an award of benefits under the retirement system. The Task Force received and reviewed various reports on studies and other literature regarding the relationship of injury causation to a public worker's occupational environment. There was considerable debate among Task Force members as to whether there exists a causative link between occupational activities and heart disease. The Task Force recommends that the Legislature explore this issue further, with a panel of neutral medical experts to review the published literature. Final Report Page 18 January 1, 2012 Task Force on Public Employee Disability Presumptions I II I Generally, the Task Force fords that the recent legislative enactment of House Bill 2176 (Chapter 2010- 275, Laws of Florida), amending the presumption law, §112.18, F.S., provided substantial clarification regarding the future parameters as to when the presumption applies (Attachment 8). This legislation disallows the presumption if the officer departs in a material fashion from the prescribed medical course of treatment for heart disease, tuberculosis or hypertension, and limits claims to those made within 180 days of leaving employment. This legislation should be amended to include Firefighters, especially if a public entity adopts a "Wellness Initiative ". However, given the composition of the Task Force, there are differing views held by Task Force members about the changes that should be recommended regarding evidentiary standards and burdens of proof involving the disability presumptions. Therefore, the views of the injured worker representatives on the task force and those of the governmental entity representatives are presented separately below, through a presentation of issues and recommendations prepared by attorney members of the Task Force that represent injured workers and governmental entities. 1. Legal Issues Which Present Challenges to the Prosecution of Presumption Claims & Proposed Statutory Changes (Prepared by task force member Attorney Michael Clelland, who represents injured workers). fa) Evidentiary Standards in Rebutting the Presumption— §112.18(lxa), Florida Statutes (F.S.) reads, in pertinent part: Any condition or impairment of health of any Florida state, municipal, county, port authority, special tax district, or fire control district firefighter or any law enforcement officer, correctional 'officer, or correctional probation officer as defined in § 943.10(1), (2), or (3), F.S., caused by tuberculosis, heart disease, or hypertension resulting in total or partial disability or death shall be presumed to have been accidental and to have been suffered in the line of duty unless the contrary be shown by competent evidence. (emphasis added) However, in Caldwell v. Division of Retirement, the Florida Supreme Court addressed this issue as follows: The statutory presumption is the expression of a public policy which does not vanish when the opposing party submits evidence. Where the evidence is conflicting, the quantum of proof is balanced and the presumption should prevail. This does not foreclose the employer from overcoming the presumption. However, if there is evidence supporting the presumption the employer can overcome the presumption only by clear and convincing evidence. In the absence of cogent proof to the contrary the public policy in favor of job relatedness must be given effect. (emphasis added) In Cal4wwlj, the Court considered a pension case, but subsequent Florida case law makes such law applicable to workers' compensation claims as well. Final Report Page 19 January 1, 2012 Task Force on Public Employee Disability Presumptions Recommendation 1: The conditions under §112.18(1) (a), F.S. are occupational diseases. In any other occupational disease claims (not covered by a presumption), the claimant has the burden to prove causation by clear and convincing evidence. See §4440.151, F.S. Therefore, because claimants must prove their case in non presumptive claims by clear and convincing evidence, the evidentiary standard in rebutting a presumptive claim should be the same—clear-and-convincing. Supported by Task Force Members: Michael Clelland, Gary Mitchell, Jim Tolley (b) Disability -- despite extensive appellate review, what amounts to sufficient disability remains unclear. Recommendation 2: "Disability" should be defined as: the event of an employee's becoming actually incapacitated, partially or totally, because of an occupational disease, from performing his work in the last occupation in which injuriously exposed to the hazards of such disease, OR an employee's actual impairment pursuant to the 1996 Florida Uniform Impairment Rating Schedule or other impairment guide incorporated into the Workers' Compensation Act at the time of the disablement. Supported by Task Force Members: Michael Clelland, Garry Mitchell, Jim Tolley (e) Pre - Employment Physical (PEP) -- Evidence of the condition claimed (heart disease, hypertension, tuberculosis) must not be present on the PEP. Recommendation 3: A single, isolated, high blood pressure reading is not evidence of the "condition" of hypertension. A single, isolated, high blood pressure reading may be suggestive of other conditions such as White Coat Syndrome, which is not the condition "hypertension." What amounts to evidence of the conditions of heart disease or hypertension is a medical question and should be left to medical doctors testifying in a particular case. Supported by Task Force Members: Michael Clelland, Garry Mitchell, Jim Tolley (d) Risk Factors — The Appellate Court has left it in the hands of the trial judges to decide if one, or a compilation of several, risk factors is sufficient to overcome the presumption. This individualized approach begets litigation and leaves uncertain any particular outcome. Recommendation 4: Preclude smoking, as it is a significant risk factor for both hypertension and heart disease. Other risk factors are too loosely tied to the conditions of hypertension and heart disease so the same recommendation should not be applied to them. Case in point one can have one of all of the risk factors and never develop disease. Conversely, one can be free of all risk factors and develop disease. Supported by Task Force Members: Michael Clelland, Garry Mitchell, Peter O'Bryan, Jim Tolley Final Report Page 20 January 1, 2012 Task Force on Public Employee Disability Presumptions 2. Legal Issues Which Present Challenges to the Defense of Presumption Claims & Proposed Statutory Changes (Prepared by task force member Attorney Alan Kalinoski, who represents governmental entities). fa) Minimum Time of Employment — Establishment of a minimum period of time an individual must be employed with the current employer to be eligible for a disability presumption. Recommendation 5: An individual must be employed with the current employer for at least 10 years to be eligible for a disability presumption. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland (b Maximum Aee -- Establishment of a maximum age for an individual to be eligible for benefits under the disability presumption laws. Recommendation 6: An individual must be under 37 years old to be eligible for a disability presumption. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, , Timothy McCausland, Tommy Wright 01 physical Examination -- Establishment of a uniform requirement that all covered employees successfully pass a physical examination with the employer against whom the disability presumption is being sought to be eligible for a disability presumption. Recommendation 7: Under § 112.18(lXa), F.S., a firefighter, law enforcement officer, correctional officer or correctional probation officer must have successfully passed a physical examination upon entering into service with the employer as a firefighter, law enforcement officer, correctional officer or correctional probation officer, which examination failed to reveal any evidence of any condition or impairment under the disability presumption. 0175.231, F.S., for firefighters and §185.34, F.S., for municipal police should be amended to conform.) Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Garry Mitchell (d) Any Evidence -- Determination as to what constitutes "any evidence" of hypertension, heart disease or tuberculosis on the physical examination performed upon the employee entering into service with the employer against whom the disability presumption is being sought. Recommendation 8: Any evidence of elevated blood pressure (defined as systolic pressure of 130 or higher or diastolic pressure of 80 or higher), as well as any EKG or other cardiac, coronary artery or heart abnormality, or positive tuberculosis test identified on the physical examination performed upon Final Report Page 21 January 1, 2012 Task Force on Public Employee Disability Presumptions the employee entering into service with the employer against whom the disability presumption is being sought shall be considered evidence of hypertension, heart disease and/or tuberculosis as a basis for denying application of a disability presumption. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Tommy Wright (e) Definition of Heart Disease -- Clarification as to what medical conditions fall within the definition of "heart disease" and the type(s) of hypertension which should be covered by §112.18, F.S. Recommendation 9: Disability presumptions for heart disease and hypertension shall be limited to coronary artery disease and arterial or cardiovascular hypertension resulting in both disability and permanent impairment. Supported by Task Force Members: Peter O' Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland (f) Minimum disability period - Establishment of a minimum amount of time a person would be required to be incapacitated from performing their work as a result of treatment for a covered condition to meet the "disability" requirement to be eligible for a disability presumption. Recommendation 10: To be eligible to receive benefits for any disability presumption, a person would be required to be incapacitated from performing their work for a minimum of 14 contiguous days as a result of treatment for a covered condition. Supported by Task Force Members: Peter O' Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Garay Mitchell (S) Medical evidence necessary to rebut presumption - Specificity as to what medical evidence can be considered to rebut application of a disability presumption. Recommendation 11: Risk factors and epidemiological data relating to non - work - related conditions unique to an individual, such as blood cholesterol, body mass index, history of alcohol use, family history of hypertension and/or heart disease, diabetes, and other medical conditions or behaviors that are associated with the disease or condition subject to a disability presumption shall be considered as a basis for the denial or rebuttal of the application of a disability presumption. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Tommy Wright (h) Tobacco use as risk factor: Establishment of a forfeiture provision of a disability presumption due to tobacco use. Final Report Page 22 January 1, 2012 Task Force on Public Employee Disability Presumptions Recommendation 12: An individual shall forfeit a disability presumption if the individual has been or is a user of tobacco products. Supported by Task Force Members: Peter O' Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Garry Mitchell (i) Clear burden ofproofneeded to rebut - Clarification as to the burden of proof that would be required to rebut application of a disability presumption. Recommendation 13: A disability presumption shall be overcome by a preponderance of the evidence. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland, Tommy Wright 0) Coverage uniformity - Establishment of uniformity as to the provisions of 112.18(1) (b), Florida Statutes, as to all covered employees. Recommendation 14: The provisions of section 112.18(1)(b), Florida Statutes, relating to a workers' compensation claim and departure from a prescribed course of treatment shall apply to firefighters (these provisions are already applicable to a law enforcement officer, correctional officer, or correctional probation officer). Supported by Task Force Members: Peter O'Bryan, RJ. Castellanos, Alan Kalinoski , Timothy McCausland, Tommy Wright pc) C1ea_r impairment guidelines: Establishment of appropriate guidelines as to permanent impairment for disability presumption claims brought pursuant to 112.18, Florida Statutes. Recommendation 15: The Florida Uniform Permanent Impairment Rating Schedule shall not apply to any disability presumption claim. Permanent impairment for any disability presumption claim shall be determined pursuant to specific impairment guidelines established to be solely applicable to disability presumption claims. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland (1) Separate dates of accident - Case law applicable to claims for disability presumptions currently creates a forum for serial filings of separate dates of accident for any and every date that a covered individual may incur disability for the same covered condition. This leads to confusion and promotes litigation between employers, carriers and reinsurers, often involving the same covered condition. Establishment of a single date of accident for any covered condition will reduce disputes and litigation between employees, employers, carriers, and reinsurers involving disability presumption claims. Final Report Page 23 January 1, 2012 Task Force on Public Employee Disability Presumptions Recommendation 16: The date of accident for an individual bringing any claim for any disability presumption shall be limited to the date that the employee first incurs disability as a result of treatment for a covered condition. Any subsequent period(s) of disability would not result in a new date of accident, but would be referred to the original date of accident. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski, Timothy McCausland B. General Application of Presumption Laws and Mitigation of Claim Costs (Not involving Evidentiary Standards or Burden of Proof Issues). 1. Firefighter Oualification for Employment Risk factors including tobacco use directly impact fitness for duty and should be considered as criteria for employment (Attachment 9). Recommendation 17: To amend §633.34(5), F.S., any person applying for employment as a firefighter must: (5) Be in good physical condition as determined by a medical examination given by a physician, surgeon, or physician assistant licensed to practice in the state pursuant to Chapter 458; an osteopathic physician, surgeon, or physician assistant licensed to practice in the state pursuant to Chapter 459; or an advanced registered nurse practitioner licensed to practice in the state pursuant to Chapter 464. Such examination may include, but not be limited to history and profile review and analysis of tisk factors and epidemiological data related to non -work related conditions such as tobacco products use body mass index. high cholesterol. alcohol use, family history of heart disease or hypertension, and provisions of the National Fire Protection Association Standard 1582. A medical examination evidencing good physical condition shall be submitted to the division, on a form as provided by rule, before an individual is eligible for admission into a firefighter training program as defined in § 633.35. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Alan Kalinoski , Timothy McCausland, Garry Mitchell Recommendation 18: To add a new provision as §633.34(7), F.S., any person applying for employment as a firefighter must: (71 For individuals hired after July 1.2012. those employees must continue to be a non -user of tobacco products with the employing entity during their employment as a firefighter. Supported by Task Force Members: Peter O' Bryan, RJ. Castellanos, Alan Kalinoski , Timothy McCausland, Garry Mitchell, James Tolley 2. Employment Psychological Evaluations and Counseling Services Final Report Page 24 January 1, 2012 Task Force on Public Employee Disability Presumptions i Hiring selection modules should be addressed to incorporate the psychological requirements of the job along with the physical requirements of the job. Once employees are selected and hired, on -going mental health issues relating to the job should be addressed. Agencies should promote and make mental health services to all disability presumption eligible employees who want and need these services. Recommendation 19: A psychological test should be used as a pre- employment tool to assess fitness for duty. Psychological evaluation tools already exist; however, a psychologist is required to administer such a test and interpret the results. Criteria should be developed to determine agency actions based upon test results. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos , Timothy McCausland, Gany Mitchell Recommendation 20: Professional mental health counseling services should be available to employees after a traumatic event, and as needed as a preventive measure. Counseling services would be contingent on budgetary considerations and should apply as an on -going resource to employees covered under the presumption law to reduce risk for hypertension and heart disease problems resulting from negative impacts to mental health. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos , Timothy McCausland, Gany Mitchell 3. Employment Fitness and Follow -Un Recommendation 21: Minimum fitness standards as to body mass ratio, lifting strength, cardio vascular endurance, alcohol consumption, and tobacco product use should be required to be established by all governmental employers for all employees beneftting from the disability presumption. Fitness for duty should be determined before an employee is selected and hired, and should be incorporated as a routine part of continuing employment (Attachment 9). Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos , Timothy McCausland, Garry Mitchell, Tommy Wright Recommendation 22: Minimum hiring standards for fitness should be developed and provided to the physicians assisting with the pre - employment evaluation. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos , Timothy McCausland, Gany Mitchell, Tommy Wright Recommendations 23: If an employee requires clearance because of information reported on a pre- employment form, agencies should obtain detailed physician follow-up evaluations and recommendations and these should be maintained in the employment records. Storage and access to the employment records should be uniform throughout the agencies. i Final Report Page 25 January 1, 2012 Task Force on Public Employee Disability Presumptions Supported by Task Force Members; Peter O'Bryan, R.J. Castellanos, Garry Mitchell, Tommy Wright Recommendations 24: After initial employment, employees' fitness should continue to be monitored so that issues can be identified and requirements for ongoing employment can be developed. Failure to maintain baseline fitness levels (blood sugar, body fat index, cholesterol count, etc) will void the presumption. Fla. Statutes 112.18(1)(b)1.a should apply to firefighters. • The workday should include time for stress-reducing or health - related activities. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Garry Mitchell 4. Health and Wellness Website and/or Newsletter Recommendation 25: Health and wellness promotion should be incorporated by design into agency operations and health and wellness information should be available and accessible to employees at work and away from work. Most governmental employers are self insured for health care as well as workers compensation. They must pay for medical care either directly, or through premiums, and so the "cost" of presumption claims may be more limited than what has been shown. Institute Wellness Programs which have resulted in reductions in the number, and cost, of presumption (and other) claims. Orange County Fire Department's IAFF/IAFC Wellness Initiative is a model case study (Attachment 10). There, costs were reduced by two - thirds. The benefit of that approach was that the presumption remained fully intact, and there were healthier officers. Conversely, no matter how much or how little the presumption is changed, without some sort of wellness initiative, a fraction of the workforce will remain unhealthy. If the employer is paying for medical care, whether under workers comp or through group health, the medical treatment for disease is more expensive than reducing risk factors through a wellness initiative. The elimination of risk factors lice obesity, smoking, sedentary lifestyle, etc. can impact the development of heart disease. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Michael Clelland , Timothy McCausland, Garry Mitchell, Jim Tolley Recommendation 26: A website and/or newsletter should be developed or co -opted to disseminate health information to employees on a regular basis. Maintaining such a website is a cost- effective way to generate information on wellness and safety. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Michael Clelland , Timothy McCausland, Garry Mitchell, Jim Tolley a) A help board or bulletin board should be prominently displayed and regularly updated with information and hotline telephone numbers to make employees aware those additional wellness resources are available to them within their community. Final Report Page 26 January 1, 2012 Task Force on Public Employee Disability Presumptions b) The newsletter or website should highlight those employees who have not only returned to work after treatment for a presumption - related illness, but have also adopted a healthy lifestyle. c) Individuals who are out due to illness should be provided positive feedback, such as a get -well card, to demonstrate that they and their work are valued. S. Mentoring Program Recommendation 27: Personal contact and interactive support systems among colleagues should be developed to provide employees a vehicle to address traumatic events and release anxiety and frustration, and to receive guidance and insight in a mutually supportive environment (Attachment 9). Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos, Michael Clelland , Timothy McCausland, Garry Mitchell, Jim Tolley • If not already in place, a mentoring program should be established to pair together employees for the purpose of providing peer support. a) The program should be made available for current employees as well as new hires. b) Mentoring should be encouraged to take place outside of the workplace in the event that it is not practical or possible to build the time for this activity into the workday. c) Departments should, where possible, train employees on peer- support skills (particularly veteran employees, who will have the most valuable experience to offer in a mentoring situation). 6. Actuarial Review o the In Line of Duty Claims Costs Currently, limited information exists as to the true costs of "in line of duty" disability claims for state and local governments involving the application of disability presumptions. A review of current and projected costs for these claims by an actuary will help state and local governments obtain better information as to the impact of these claims. Recommendation 28: That the Legislature provide funding for an actuarial special study to determine the funding costs of presumption claims for in- line-of -duty disability presumptions. Supported by Task Force Members: Peter O'Bryan, R.J. Castellanos , Timothy McCausland, Garry Mitchell, Tommy Wright Recommendation 29: The presumption should not be available as a worker's compensation provision if an employee is covered by an employer- sponsored health insurance program. Supported by Task Force Members: Alan Kalinoski, Timothy McCausland, Tommy Wright Final Report Page 27 January 1, 2012 Task Force on Public Employee Disability Presumptions The undersigned are the duly appointed members of the Task Force on Public Employee Disability Presumptions, as authorized by Chapter 2011 -216, Laws of Florida. The Task Force members hereby respectfully lly submit this report for consideration by the Legislature, Governor and Chief Financial Officer of the State of Florida. Michael Clelland, Esq. Date Honorable Peter O'Bryan Date es Tolley Date Alan Kalinoski, Esq. Date Garry Mitchell Date t./.c113 izA1P/ Tommy Wright, Esq. Date /L12 9/ I1 R. . Castellanos Date Final Report Page 28 January 1, 2012 Task Force on Public Employee Disability Presumptions ■ The undersigned are the duly appointed members of the Task Force on Public Employee Disability Presumptions, as authorized by Chapter 2011 -216, Laws of Florida The Task Force members hereby respectfully submit this report for consideration by the Legislature, Governor and Chief Financial Officer of the State of Florida Michael Clelland, Esq. Date ( 1,,,Ae.../C..., ,fri , /7____ . �.t, D. --- /212,1/// Honorable Peter O'Bry Date James Tolley Date 4111L I r - /0 Alan : • : r''''1 Esq. Date I 1 1 f -411W i 13 (1 Garry Mi 1 Date Tommy Wright, Esq. Date R.J. Caet Date / 4/, z _ Timothy J. McCausland Date Final Report Page 28 January 1, 2012 Task Force on Public Employee Disability Presumptions ill Attachments Attachment 1: Chapter 2011 -216, Laws of Florida Attachment 2: Task Force Meeting Agendas Attachment 3: State of Florida Data Tables Attachment 4: Florida League of Cities Data Tables Attachment 5: Florida Sheriffs' Association Data Tables Attachment 6: National Council on Compensation Insurance State Comparison Attachment 7: Section 112.18, F.S., Presumption Law Attachment 8: Recent legislation amending presumption- Chapter 2010 -275, Laws of Florida. Attachment 9: Interagency Advisory Council Report on Presumption Claims Attachment 10: Orange County Fire Department Wellness Program Data Attachment 11: Florida Mortality Report Final Report Page 29 January 1, 2012