July 2025 Retirement Board Meeting

This meeting of the Town of Plymouth Retirement Board will be held in person.

Section I: Regular Business:

Minutes:

Minutes of June 27, 2025                                           Regular Session

Minutes of June 27, 2025                                           Executive Session

Warrants: 

Warrant #5 Dated May 31, 2025                                $ 2,806,170.51   Final

Warrant #6 Dated June 30, 2025                                $ 2,329,314.16   Partial

Warrant #7 Dated July 31, 2025                                 $ 4,604,914.34   Partial          

Warrant #8 Dated August 1, 2025                              $ 4,457,164.26   Partial

Trial Balance as of May 31, 2025:                             $271,877,897.13                    

May 2025 Accounting & Banking Documents:

Rockland Trust Checking & Money Market Acct Statements

Rockland Trust Checking & Money Market Acct Treasurer’s Reconciliations

Trial Balance

Cash Receipts

Cash Disbursements

Adjustments

Public Comment:

New/Old Business:

PERAC Memos:

Memo #17/2025:        Revised Language for Benefit Calculation Approval Letters

Memo #18/2025:         Cyber Attack

Memo #19/2025:         Updated Member and Beneficiary Refund Forms & IRS Special Tax Notice

Memo #20/2025:         Mandatory Retirement Board Member Training – 3rd Quarter 2025

Memo #21/2025:         FY2026 Budget and the Definition of Wages in Chapter 32

Memo #22/2025:         Fraud Alert

Memo #23/2025:         Cost of Living Increase for Supplemental Dependent Allowance Paid to Accidental Disability Retirees and Accidental Death Survivors

Memo #24/2025:         Reinstatement to Service under G.L. c. 32 § 105

Investments:

Board to discuss the closure of the Wellington Opportunistic Investment Fund.

June 2025 Investment and OPEB Fund Performance Review

GASB 67 & 68 Report:

KMS Actuaries has prepared the GABS 67 & 68 Financial Reporting & Disclosures as of December 31, 2024

Section II: Membership:

New Hires:

School:

Paull, Shannon, Group 1, Secretary-Academic Coordinator

Perm. Full-time: $1,704.77 bi-weekly

Start Date: July 17, 2025

Buybacks:

Town:

Brown, Mathew, Group 4, Fire Dept., has requested to purchase two (2) years, five (5) months of Military Service. Buyback amount is $10,966.31.

Cook, Gregory, Group 4, Fire Dept., has requested to purchase four (4) years of Military Service. Total Military Buyback amount is $18,151.12.

Houston, Kevin, Group 4, Fire Dept., has requested to purchase two (2) years of Military Service. Total Military Buyback amount is $8,554.52.

Johnson, Jack, Group 4, Fire Dept., has requested to purchase four (4) years of Military Service. Total Military Buyback amount is $14,650.06.

Johnson, Seth, Group 4, Police Dept., has requested to purchase one (1) year, four (4) months of Military Service. Total Military Buyback amount is $5,779.97.

Larivee, Patrick, Group 4, Fire Dept., has requested to purchase four (4) years of Military Service. Total Military Buyback amount is $21,586.86.

Lebretton, James, Group 4, Police Dept., has requested to purchase four (4) years of Military Service. Total Military Buyback amount is $15,868.53.

Manuel, Kevin, Group 4, Police Dept., has requested to purchase four (4) years of Military Service. Total Military Buyback amount is $14,281.92.

Prada, Joshua, Group 4, Fire Dept., has requested to purchase four (4) years of Military Service. Total Military Buyback amount is $18,151.12.

Soell, Andrew, Group 4, Fire Dept., has requested to purchase four (4) years of Military Service. Total Military Buyback amount is: $17,686.88.

Thomas, Erik, Group 4, Fire Dept., has requested to purchase four (4) years of Military Service. Total Military Buyback amount is $18,135.12.

School:

Dailey, Barbara, Group 1, Bus Driver, has requested to purchase prior service as a bus driver for the School Department of sixteen (16) years, seven (7) months. Total buyback amount is $43,350.40.

3(8)(c ) Liability:

School:

Kristen Richardson, former part-time paraprofessional for Plymouth Public Schools is currently a member of the MA Teachers Retirement System. (She is not a current teacher for the Plymouth Schools). Ms. Richardson was not allowed membership into the Plymouth Retirement System therefore she paid into OBRA. If proper repayment of deductions is made, will the Board take 3(8)(c ) liability for ten (10) months service.

Retirements:

Town:

Kittredge, James, Group 4, Fire Fighter

Thirty-Four (34) Years, Eleven (11) Months Creditable Service

Superannuation Retirement: Opt: C

Retirement Date: July 10, 2025

School:

Section III: Executive Session:

Pursuant to MGL Chapter 30A, Section 21 (a)(3), the Board will enter into Executive Session to discuss ongoing litigation.