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HomeMy WebLinkAboutDocumentation_Pension Public Safety_Tab 04_ 02/02/2009 ~ iiiage of Te~utsta Pu~~lic Safety Officers' Pensi~-~~ Pl~~i Quarterly Review 4th Quarter 2008 W W VG'. R O G I) A H N (; R O [J P. C O M simplifying your inveshnent and fiduciary decisions The Market Environment 4t" Quarter 2008 A Time to Remember a Quarter to Forget Unfortunately for long-term investors, the 4`h quarter of 2008 is destined to be analyzed in a negative historical context well into the future as many of the world's economic ills seemed to crescendo into a global economic crisis. Although we are all familiar with negative returns in investment portfolios, very few of us have experienced such steep declines in value across a broad set of equity asset classes in a short period of time. Despite much of the bond market remaining mired in a dysfunctional trading environment, fixed income investments reversed last quarter's negative results and served as a buffer against the negative performance experienced in equity portfolios. On the economic front, although it didn't come as a revelation to market participants, during the quarter the NBER (National Bureau of Economic Research) announced that the U.S. officially entered a recession back in December of 2007. U.S. equities experienced dramatic declines during the 4`" quarter. Although each of the equity indices we track was moderately positive for the month of December, the negative performance experienced during October and November would serve to cast the quarter's results among the worst on record. The Russell 3000 broad market index posted a return of -22.8% for the quarter, which was representative of the level of negative performance that most equity investors experienced during the period. There were very few places to hide as nine of the ten economic sectors of the Russell 3000 index posted returns of greater than -10% for the quarter. On a relative basis, sector performance was led by telecommunications services, which posted a return of -5.3%, but only represented 3.5% of the index at the end of the quarter. The largest declines were represented by materials, consumer discretionary, financials and information technology sectors, each of which were down more than -25% for the quarter. In the large cap space, the S&P 500 and Russell 1000 posted returns of -21.9% and -22.5% respectively. The limited safety that some investors may have perceived in larger cap names could account for the weaker -27.3% return of the Russell MidCap Index and the small cap Russell 2000 index's return of -26.1% for the quarter. Although value investments managed to outpace growth style benchmarks at each capitalization level, there was not much disparity in absolute results between the two styles as returns were universally disappointing. At the composite level, the broad market Russell 3000 Value Index fell by -22.4% with the Russell 3000 Growth Index posting a similar -23.2%. Large cap issues, as measured by the Russell 1000 index, returned -22.2% for Value and -22.8% for Growth. In the narrowest spread of the quarter, the Russell MidCap Value index returned -27.2% vs. -27.4% for the Russell MidCap Growth index. Small cap issues represented the largest style-based performance band for the quarter with the Russell 2000 Value index returning -24.9% and the Russell 2000 Growth index returning -27.5%. Page 2 of 23 The concept of the world's market "decoupling" from the weakness of the U.S. economy was certainly an attractive prospect for domestic investors committing assets to international markets. Unfortunately, the idea, whether overestimated or simply wrong, did not materialize to shield international results from negative performance. The MSCI-EAFE index declined sharply during the quarter in both U.S. dollars (-19.9%) and as measured in local currency (-18.5%). Although not as significant as some recent quarters, the U.S. dollar's broad strength and perceived safety benefitted hedged international portfolios. Within the 21 country index, Japan, one of the heaviest weighted in the index, and also considered a safe haven currency, was the best performing country with a return of -9.0% for the quarter. Other major countries in the index including the United Kingdom, France, and Germany, were each down in excess of -25%. The index also had a handful of countries down more than -40% (Austria, Greece, Ireland and Norway). Much like the domestic style indices, there was little disparity among international style results during the quarter with the MSCI-EAFE Value index returning -19.7% and the MSCI- EAFE Growth index posting asimilar -20.1%. Beyond the developed countries of the MSCI-EAFE index, the MSCI Emerging Market Index returned -27.6% in U.S. dollars and -22.0% in local currency. For the year, the Emerging Market Index posted the weakest performance among the world's major equity indices with a return of -53.2% in U.S. dollars. Although far from functioning normally, the government and monetary authorities of the world worked in tandem to bolster the world's credit and financial systems during the quarter. This unprecedented level of intervention was necessary to assure market participants that the world's markets remained "functional", although arguably still on life support. Aided by aggressive Federal Open Market Committee (FOMC) and Treasury maneuvering in the form of a near -0% Fed funds rate and at least a dozen targeted relief programs, domestic fixed income markets managed to post positive results for the quarter. Marking the end of an era, the Lehman Aggregate index was renamed the Barclays Capital Aggregate index during the quarter and posted a return of 4.6%. Much like last quarter, government obligations led the way with a Barclays Government index returning 8.1% for the quarter. Although many of the government's programs may have long-term inflationary consequences, the -3.5% performance of the Barclays TIPS index illustrates that inflation is not a near-term concern for investors. Outside of government issues, the Barcays Mortgage index returned 4.3% for the quarter; and the proxy for corporate bonds, the Barclays U.S. Credit index, posted a return of 4.0%. Perceived risks were clearly evident outside of investment grade issues with the Merrill Lynch High Yield Master II index returning -17.6% for quarter. ~~ THE BOGDAHN `- ~~ GROUP The Market Environment Major Market Index Performance Period Ended: December 31, 2008 Quarter Performance ~ Year-to-Date Performance MSCI EAFE -~s.e% MSCI EAFE -as.~ MSCI Emerg. Mkts. -z~s% ~ MSCI Emerg. Mkts. -s3.2% S8P 500 •2ts% S8P 500 -37.5% Russe113000 •zzs% Russe113000 J7.S% Russe111000 .zzs % ~ Russe111000 -sus % Russell MidCap -z~s% Russell MidCap dts% Russe112000 -zs.~% ~ Russe112000 -sas% ~ Barclays USAgg. - as% Barclays USAgg. I _ 5.2% Barclays US Gov. I s.~ % Barclays US Gov. tz.a% Barclays MBS Fixed Jas % Barclays MBS Fixed ~ sa% Barclays US Credit _ ~ a.o % ', Barclays US Credit a•~ 3mos. T-Bill o.z % 3mos. T-Bill ' 2•~ % -40.0% -30.0% -20.0% -10.0% 0.0% 10.0% 20.0% -75.0% -60.0% -45.0% -30.0% -15.0% 0.0% 15.0% 30.0% ~, Five Year Annualized Performance ~ '~ Ten Year Annualized Performance MSCI EAFE ~ 2.1 % MSCI EAFE t.2% MSCI Emerg. Mkts. _ ~ s.o% MSCI Emerg. Mkta. ~ s•3% S8P 500 -z.2 % '~ S8P 500 -~.a % ~ ~~~ RusseI13000 -z.o%~ Russe113000 -o.e% Russe111000 •z.o% ~ Russe111000 -t~% Russell MidCap -o.~% Russell MidCap ~ a.z% Russe112000 .o.s% ~ Russe112000 s.o% Barclays USAgg. a.~% Barclays USAgg. 4•s% Barclays US Gov. ~ s.t % Barclays US Gov. _ I s.2% Barclays MBS Fixed ~ s.s % Barclays MBS Fixed ~ s.o% Barclays US Credit ~ I z.~% Barclays US Credit ~ ~ a.a% 3mos.T-Bill ~ 3.a% 3mos.T-Bill ~ 3.5% -4.0% -2.0% 0.0% 2.0% 4.0% 6.0% 8.0% 10.0% -3.0% 0.0% 3.0% 6.0% 9.0% 12.0% Source: MSCI Captal Markets, Russell Investments, Barclays Capital & Bogdahn Consulting, LLC. ~~ T FIE BOGDAHN ~~~~ GROUP Page 3 of 23 The Market Environment Long-Term Major Market Index Performance Period Ended: December 31, 2008 Page 4 of 23 Fifteen Year Annualized Performance I MSCI EAFE a.as % MSCI Emerg. Mkts. 2.73% S8P 500 6A6% Russell 3000 sas % Russe111000 1 s.a7% Russell MidCap 17.70% Russe112000 - _ ~', s.as % Barclays USAgg. s.~e% Barclays US Gov. s.so% Barclays MBS Fixed ~ s.aa% Barclays US Credit ~ .at % 3mos. T-Bill a.oa% 0.00% 2.00% 4.00% 8.00% 8.00% Twenty-Five Year Annualized Performance 10.00% MSCI EAFE 9.27 % MSCI Emerg. Mkts. NiA Twenty Year Annualized Performance MSCI EAFE 3.49 MSCI Emerg. Mkts. 1 to.~2% S&P 500 s.a3% Russell 3000 a.ai % Russe111000 ~ e.5o% Russell MidCap I j•73% Russell 2000 ~ 7.as% Barclays USAgg. 7.43 % Barclays US Gov. 7.ss % Barclays MBS Fixed ~ 7s7% Barclays US Credit ~ ~.72% 3mos. T-Bill a.ss% 0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% Thirty Year Annualized Performance, MSCI EAFE s.ao % MSCI Emerg. Mkts. NiA S8P 500 s.77 % S&P 500 Russe113000 ~ 9.48% Russe113000 Russell 1000 1 9.68 % Russell 1000 Russell MidCap ~ ~ lost % Russell MidCap Russe112000 ~ 17.s7% Russe112000 Barclays USAgg. a.a~% Barclays USAgg. Barclays US Gov. s.as % Barclays US Gov. Barclays MBS Fixed _..... - ~ s.73% Barclays MBS Fixed Barclays US Credit ~ ( 9.43% Barclays US Credit 3mos. T-Bill s.za% 3mos. T-Bill s.as% 0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% 0.00% 3.00% 6.00% Source: MSCI Capital Markets. Russell Investments, Barclays Capital & Bogdahn Consulting, LLC. ~ z.ao % 8.99 8.50 9.00% 12.00% 15.00% ~~ THE: BOGDAHN `_.~ ~a GROUP The Market Environment Russell Style Index Performance Period Ended: December 31, 2008 !, Year-to-Date Performance' 3000 Value 30001ndex 3000 Growth 1000 Value 10001ndex 1000 Growth MidCapValue MidCaplndex MidCap Growth 2000 Value 20001ndex 2000 Growth -35.0% -30.0% -25.0% -20.0% -15.0% -10.0% -5.0% 0.0% Five Year Annualized Performance' 3000 Value 30001ndex 3000 Growth •3.3% 1000 Value 10001ndex 1000 G rowth a.a % MidCapValue ^ os% MidCaplndex -0:7% MidCap Growth •z.a% 2000 Value ^ os % 20001ndex ' -o.e% 2000 Growth -2.a% -4.0% -3.0% -2.0% -1.0% 0.0% 1.0% Source: Russell Investments 3000 Value 30001ndex 3000 G rowth 1000 Value 10001ndex 1000 G rowth MidCapValue MidCaplndex MidCap Growth 2000 Value 20001ndex 2000 G rowth -50.0% -40.0% -30.0% -20.0% Ten Year Annualized Performance 3000 Value '1.7% 30001ndex 3000 Growth -a.o % 1000 Value i•s % 10001ndex 1000 Growth d.3% MidCap Value a.a% MidCap Index 13.z% MidCap Growth -0.2% r 2000 Value 6•~ 2000 Index a.o% 2000 Growth -o.s% -1i.0% -4.0% -2.0% 0.0% 2.0% 4.0% 6.0% 8.0% ~~ BOGDAHN GROUP Page 5 of 23 -10.0% 0.0% IQuarterPerformance~ The Market Environment 4t" Quarter & Year-to-Date GICS Sector Performance & (Year-End Sector Weight) Period Ended: December 31, 2008 ~ Russell 3000 I ~ Russell 1000 ^QTR Energy (12.1%) -23.7°i ^QTR Energy (12.8%) -22.6% ^YTD -37.0% I oYTD -37.0% I Materials (3.4%) -31'4 % -47.3 % I Materials (3.3%) -s 47.3 t.7 i Industrials (11.7%) -24'0% 4o.a % I Industrials (11.2%) 4o.a % ~ -24'1 i Consumer Disc (9.1%) -zs.a % -37.6 % I Consumer Disc (8.9%) -37.6 -za.s % Consumer Staples (11.4%) -13'1 % Consumer Staples (12.0%) -13'1 i -16:6 % -16 6 Health Care (14.5%) -13.s % ~ -22s%' Health Care (14.5%) -13'2 i -2zs% I Financials (14.6%) 33'6% Financials (13.8%) -36.1 -52.2 % I -52.2 % I Info Technology (15.4%) -25'6% 42.8% ~ Info Technology (15.4%) 42.8 -25.5 .5 si 4'7~ Telecom Services (3.5%) ' -32.7 % I Telecom Services (3.6%) -32. 7 % I Utilities (4.4%) -10'6 % •29.8 % J Utilities (4.4%) -10'6 /, -29.6 -6 0.0% -50.0% -40.0% -30.0% -20.0% -10.0% 0.0% -6 0.0% -50.0% -40.0% -30.0% -20.0% -10.0% 0.0% Rusell MidCap~ ~Russe112000 ..... .:.. .-._„_ ., .._., ^QTR Energy (6.8%) 4o.s % D QTR Energy (4.4%) 48.8 pyTp -54.1% ~ ONE -50.5% Materials (5.4%) -31'4% 4a.e % I Materials (3.7%) 3s.1 % ~ -zs.o% Industrials (13.0%) 42s~ I 241 i ~ Industrials (16.9%) -23.5 % ~ -29 s% I Consumer Disc (15.4%) 30.4% -46.3 % 1 Consumer Disc (11.0%) -36.2% ~ 47.8 % I - Consumer Staples (7.0%) -20'1 % -28.5 % ~ Consumer Staples (3.9%) -ta.s % -18.0% Health Care (9.1%) -24'2%' 33.2 % I Health Care (15.3%) -21'1 i i -29.3 Financials (18.8%) -zs.fi% Financials (23.4%) •zos% i •~ ~ 42.5°/, ~ -23.5 Info Technology (12.8%) -2z7% 46.2% ~ Info Technology (15.8%) 43.8% -zssi ~, Telecom Services (2.2%) -24'1 % 42.3°/, I Telecom Services (1.2%) 49.7 % I -24.0% 6/° -11 -8.1 Utilities(9.5%) . -332% I UtIIItIBS(4.4%) -110% -65 .0% -55.0% -45.0% -35.0% -25.0% -15.0% -5.0% -60 .0% -50.0% -40.0% -30.0% -20.0% -10.0% 0.0% Source: Thompson Financial ~ THF. . ~ BOGDAHN Page 6 of 23 GROUP The Market Environment Domestic Credit Sector & Broad Market Maturity Performance & Rate Comparison Period Ended: December 31, 2008 Page 7 of 23 Quarter Performance AAA AA A BBB <BBB -77.6 1-3 Yr 1-5 Yr 1-10 Yr 10+ Yr t2.a% -25.0% -20.0% -15.0% -10.0% -5.0% 0.0% 5.0% 10.0% 15.0% 20.0% 2008 Market Rates 6.00 Fed Funds Rate -TED Spread -3-Month Libor 5.00 1 1\ 4.00 3.00 -,~ 2.00 ' i 1 1.00 0.00 Jan-08 Dec-08 Source: Merrill Lynch ,Mortgage-X.com & US Department of Treasury Year-to-Date Performance AAA AA A BBB <BBB -26.4 -0.3 a.7 % 1-3 Yr 1-5 Yr 1-10 Yr % 10+ Yr e.z % -35.0% -30.0% -25.0% -20.0% -15.0% -10.0% -5.0% 0.0% 5.0% 10.0% 15.0% Treasury Yield Curve I 8.00 -o- 12/31 /2007 t8l30/2008 5.00 - 0 9/30/2008 -X12/31/2008 4.00 - 3.00 2.00 1.00 4 ~ 0.00 -~ ~ , 1 mo 3 mo 8 mo 1 yr 2 yr 3 yr 5 yr 7 yr 10 yr 20 yr 30 yr ~~ BOGDAHN l ~ GROUP ` ~ ~os% I 6.4 a ~. ~ - - The Market Environment US Business Cycle Expansions and Contractions Period Ended: December 31, 2008 December 1854 (IV) - - - - June 1857(11) December 1858 (IV) 18 30 48 - October 1860(111) June 1861 (III) 8 22 30 40 April 1865(1) December 1867 (I) 32 46 78 54 June 1869(11) December 1870 (N) 18 18 36 50 October 1873(111) March 1879 (I) 65 34 99 52 March 1882(1) May 1885 (II) 38 36 74 101 March 1887(11) April 1888 (q 13 22 35 60 July 1690(111) May 1891 (II) 10 27 37 40 January 1893(1) June 1894 (II) 17 20 37 30 December 1695(N) June 1897 (II) 18 18 36 35 June 1899(111) December 1900 (IV) 18 24 42 42 September 1902(IV) August 1904 (III) 23 21 44 39 May 1907(11) June 1908 (II) 13 33 46 56 January 1910(1) January 1912 (IV) 24 19 43 32 January 1913(1) December 1914 (IV) 23 12 35 36 August 1918(111) March 1919 (I) 7 44 51 67 Source: NBER January 1920(1) July 1921 (III) 18 10 28 17 May 1923(11) July 1924 (III) 14 22 36 40 October 1926(111) November 1927 (IV) 13 27 40 41 August 1929(111) March 1933 (I) 43 21 64 34 May 1937(11) June 1938 (II) 13 50 63 93 February 1945(1) October 1945 (IV) 8 80 88 93 November 1948(IV) October 1949 (IV) 11 37 48 45 July 1953(11) May 1954 (II) 10 45 55 56 August 1957(111) April 1958 (II) B 39 47 49 April 1960(11) February 1961 (I) 10 24 34 32 December 1969(IV) November 1970 (IV) 11 106 117 116 November 1973(N) March 1975 (I) 16 36 52 47 January 1980(1) July 1980 (III) 6 58 64 74 July 1981(111) November 1982 (IV) 16 12 28 18 July 1990(111) March 1991 (I) 8 92 100 108 March 2001 (I) November 2001 (IV) 8 120 128 128 1 December 2007 (IV) ? ? 73 81 AVERAGE, ALL CYCLES 1854-2001 (32 cycles) 17 38 55 56' 1854-1919 (16 cycles) 22 27 48 49" 1919-1945 (6 cycles) 18 35 53 53 1945-2001 (10 cycles) 10 57 67 67 ` 31 cycles, "15 cycles ~~ THE BOGDAHN ~_ ~.,,-, GROUP Page 8 of 23 Total Fund December 31, 2008 September 30, 2008: $4,244,973 December 3l, 2008: $3,934,056 Segments Market Value Allocation Segments Market Value Allocation ^ Equity 2,187,326 51.5 ^ Equity 1,879,256 47.8 ® Domestic Fixed Income 1,663,822 39.2 0 Domestic Fixed Income 1,514,906 38.5 ^ Cash Equivalent 393,825 9.3 ^ Cash Equivalent 539.893 13.7 Page 9 of 23 ~~ THF. _ BOGDAHN `' GROUP September 30, 2008: $4,244,973 Manager ^ Rockwood Capital Advisors Balanced Account Page 10 of 23 Total Fund December 31, 2008 December 31, 2008: $3,934,056 Market Value Allo/cation Manager ~$~ \ ~/o~ 4,244,973 100.0 ^ Rockwood Capital Advisors Balanced Account Market Value Allocation ~$~ ~%~ 3,934,056 100.0 ~~ THF, BOGDAHN GROUP anox~ ~Hdaoog :r~1 80/Zl ~ua~e;~inlr,~ yse~ ^ 80/[ [ awoau~ paxid aiasauioQ 80/01 80/6 £Z.1~ l l abed ~~i n bg 0'0 -0'0[ 0'OZ -0'0£ 0'Ob a 0 -o'os T 0 0 0'09 0'OL -0'08 -0'06 0'00 [ 1 8002 `T£ aagwaaaQ o,T, g00Z `i aago;a0 pun, ~e~o1, ,saaa~330 ~la3nS a!Ignd e~sanba,L Tequesta Public Safety Officers' Comparative Performance Trailing Returns As of December 31, 2008 0.47 N/A 05/01/2005 1.12 N/A Total Fund (Gross) -10.40 -10.40 -20.15 -6.16 -1.25 1.00 OS/Ol/2005 I~,~al I nn~l I'~~li,~ -I I -I I ,~ -_'.(IS -S')~ -_.~_ -116 Difference 1.33 1.33 1.93 2.79 1.48 1.65 Total Equity Portfolio -21.63 (50) -21.63 (50) -36.62 (51) -15.62 (25) -6.82 (30) -2.68 N/A 05/01/2005 ti.AI'~u(i -'L')~! (6(II -'I ~)1 Ih(ii - _OU 1h1) -IR~18 I6~) -5.-th 1661 --1.61 N,~ Difference 0.31 0.31 0.38 2.86 1.54 1.93 US Core/Large Cap Equity (SA+CF) Median -21.66 -21.66 -36.59 -1795 -7.90 N/A Domestic Fixed 3.23 (63) 3.23 (63) 3.58 (60) 5.77 (52) 5.28 (53) 4.80 N/A 05/01/2005 li,u~a~~ Inl~rnir~li~itc l .~. G~n~crnment(lv~lit ~.S-1 I X71 ~.};-l l ;~l ~.OS l-4~) (i.~~ l-l(I~ ~.~0 (-1?1 -4.5~ '~ :A Difference -1.61 -1.61 -1.50 -0.45 -0.22 -0.05 US Intermediate Fixed Income (SA+CF) Median 4.22 4.22 4.60 5.86 5.40 N/A Returns for periods greater than one year are annualized. Returns are expressed as percentages. Total Fund (Net) -10.52 (22) -10.52 (22) -20.57 (20) I~,i,il I un~l I'nlic'~ -f I Z~ l~~I -I l-~~ l''~1 -~~.QR 1~~) Difference 1.21 1.21 1.51 Mixed-Asset Target Alloc Moderate Funds (MF) Median -13.38 -13.38 -25.34 -6.65 (11) 2.30 -11.24 0.92 -4.38 ~~ 7~IiF. BOGDAHN l ~ GROUP Page 12 of 23 Tequesta Public Safety Officers' Comparative Performance Fiscal Year Returns As of December 31, 2008 Total Fund (Gross) I,~~,il Fund I'~~lir~ Difference Total Equity Portfolio Sill' ~flll Difference US Core/Large Cap Equity (SA+CF) Median Domestic Fixed It;irrla~ ~ (~n~~it;il l .S. (;<wernment/C"rcdit Difference US Broad Market Core Fixed Income (SA+CF) Median Returns for periods greater than one year are annualized. Returns aze expressed as percentages. Paee 13 of 23 14.82 I~.(i~ 2.80 21.99 (1) 16.k-t (~~ 5.55 9.34 5.93 (1) 0.85 3.89 4.67 N/A N/A N/A -3.21 N/A N/A N/A 5.38 (87) N/A N/A N/A 10.7~~ (Ins I~ ~; l~l I.R7 (Ij ~~1.-t(~ ~~l -5.41 N/A N/A N/A 8.47 4.41 1.99 14.89 3.88 (4) N/A N/A N/A 0.55 N/A N/A N/A 3.17 2.06 3.44 4.14 TH F. BOGDAHN GROUP Total Fund (Net) 14.24 (l) 4.07 (90) N/A N/A N/A lult~ll~un~ll'~~li~~ I'_0' 111 %.R8 (I-l~ ~.1 '\,1 \ \ Difference 2.22 -3.81 N/A N/A N/A Mixed-Asset Target Alloc Moderate Funds (MF) Median 6.72 5.62 3.03 2.02 10.40 Tequesta Public Safety Officers' Total Fund Portfolio (Net) December 31, 2008 Market Value Net Capital Market Value As of Transfers Contributions Distributions Fees Expenses lncome Apprec./ Deprec. As of 9/30/2008 12/31/2008 Total Fund Portfolio (Nct) 4,245 - 162 - -6 -20 25 -472 3 934 Market Value Net Capital Market Value As of Transfers Contributions Distributions Fees Expenses Income Apprec./ Deprec. As of 9/30/2008 12/31/2008 Total Fund Portfolio (NcU 4,245 - 162 - -6 -20 25 -472 3.934 ~ . t $1300 10.00 o9a_ _10.00- 1 I ~ e _2090 - -- _30.00- _40.00 - _50.00 i i Quarter ^ Total Fund Portfolio (Net) -10.52 (22) • Total Fund Policy -11.73 (28) Oct-2008 To Dec-2008 -10.52 122) -11 73 (28) Year ~ ~~~ • ~ $IZ00- 2 3 4 fears Years Years -20.57 (20) -6.65 (11) -1.81 (17) N/A -22.08 (25) -8.95 (25) -2.73 (25) N/A $110.0_ $100.0 - 5 Years N/A N/A 590.0 , , , 6/05 3/06 12/06 9/07 G/O8 12/08 0 2 Median -13.38 -13.38 -25.34 -11.24 -4.38 -2.29 -0.30 -Total Fund Portfi~lio (Net) - -~ Total Fund Policy 1 1 1 I 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Endini; Ending Entling Ending Ending Ending Seo-2008 .lun-BOOR Mar-2008 Dec-2007 seo-2007 .lun-2007 Total Fund Portfolio (Net) -7.64 (42) 1.93 (2) -5.71 (61) -0.64 (39) 4.16 (2) 1.89 (90) Total Fund Policy -5.50 (13) -2.12 (81) -4.56 (35) -0.84 (50) 2.40 (32) 3.70 (27) Mired-Asset'Farget Alloc Moderate Funds (MF) Median -8.04 -1.03 -5.40 -0.85 1.93 3.07 Page l4 of 23 ~~ THE BOGDAHN `µ ' GROUP Tequesta Public Safety Officers' Total Fund Portfolio (Net) December 31, 2008 10° Over o00 P erfiiimance GO- c 25.00- , e C . 2.0 - ~`, ~~ 50.00- `~ ^ ~ o .o -2.0 - ' o: o 75.00 - e v Under ~ ~ ~' Performance i 100.00 , -10.0 3/04 3/05 3/OG 3/07 3/08 12/08 e -10.0 -G.0 p.. -2.0 2.0 6.0 10.0 Total Period 5-25 29_Median Median-75 75-95 Total Fund Policy l'%) Count Count Count Count ^ Total Fund Portfolio (Net) 4 I (25 %) 2(50'/0) 1 (25 %) 0 (0 % ) f Over Perfum~ance ~ Under PerPoimance -fr Mar-2008 ~ Deo-2008 • Total Fund Policy 3 2 (G7""/o) I (33°0) 0 (0%) 0 (0'/0) ~ i t 5.00 10 00 0.00 - 5.00 - -5.00- e ~ 000 e ~ -10.00- ~ -5.00- 0 C -15.00 - -1000 5.00 7.50 1 0.00 12.50 15.00 17.50 20 .00 4.00 6!00 8.00 10 00 12.00 ] 4.00 I G 00 Risk(Standard Deviation'%) RisklStandard Deviation '% ) Return Standard Deviation Return Standard Deviation ^ Total Fund Portfolio (Net) -I.R1 9.09 ^ Total Fund Portfolio (Net) N/A N/A ~ Total Fund Pol icy -2.73 9.27 • Total Fund Policy N/A N/A - Median -4.3R 10.64 -Median -0.30 8.82 Tracking 11P Market Down Market Alpha 1R Sharpe Beta Downside Error Capture Capture Ratio Risk Total Fund Portfolio (Net) 3.55 97.43 90.42 0.70 0.26 -0.58 0.91 7.83 Total Fund Policv 0.00 100.00 100.00 0.00 N/A -0.67 1.00 8.28 Tracking i t P own Sharpe Downside Error Market Market Alpha 1R Ratin Beta Risk Capture Capture Total Fund Portfolio (Net) N/A N/A N/A N/A N/A N/.4 N/A N/A Total Fund Policy N/A N/A N/A N/A N/A N/A N/A N/A ~ ~ ~ BOGDAHN " GROUP Pace 15 of 23 Tequesta Public Safety Officers' Total Equity Portfolio December 31, 2008 Market Value Net Capital Market Value As of Transfers Contributions Distributions Fees Expenses Income Apprec./ Deprec. As of 9/311/2008 12/31/2008 Total Equity Portfolio 4,245 - 162 - -6 -20 25 -472 3,934 t 1 Market Value Net Capital Market Value As of Contributions Distributions Fees Expenses Income A rec./ De rec. As of 9/30/1008 Transfers PP P 12/31/2008 Total Equity Portfolio 4,245 - IG2 - -6 -20 25 -472 3.934 Cumulative Performance 15.00 0.00- ~ ~ $145.0- ~ C ~ ~ - -15.00 ,; $130.0- \ E -30.00- I ~ ~ $1150- r I -45.00 - $ 100.0 -60.00 ~ ~ ~ ~ ~ ~ I Oct-2008 I 2 3 4 5 $85.0 84'8 82'5 Quarter To Year Years \'ears Vears fears Dec-2008 ^ Total Equity Portfolio -2LG3 (50) -21.63 (50) -36.62 (511 -IS-62 (25) -6.82 (30) N/A N/A ~ S&P 500 ~L94 (60) -21.94 (60) -37.00 (GI) -18.48 (65) -8.36 (66) -SZI (79) -2.19 (8l) $70.0 3105 12/05 9/06 6/07 3/08 12/08 Median -21 G6 -21.66 -36.59 -17.95 -7.90 4?2 -1.31 -Total Equity Portfolio ---- S&P 500 1 1 1 1 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending Ending Ending Ending Ending Sen-2008 Jun-2008 Mar 1008 Dec-2007 Sep-2007 .lun-2007 Total Equity Portfolio -13.08 (90) 4.88 (3) -11.29 (87) -2.80 (48) 5.21 (6) 3.48 (97) S&P 500 -8.37 (40) -2.73 (83) -9.45 (48) -3.33 (G(i) 2.03 (47) 6.28 (49) US Core/Large Cap Equity ISA+{ pl Medinn -9.00 -1.23 -9.46 -2.88 1.96 6.27 Page 16 of 23 ~~ -~ BOGDAHN `f GROUP Tequesta Public Safety Officers' Total Equity Portfolio December 3l, 2008 F~at^:vnn tt: ~~arrvnnt:a:r~n:~m ~.~c:r~r. 20.0 0 00 Over . Perfomancc 12 0 . . - a 25.00- n ^ e C 4.0 - - e 50.00 - ` -4.0 a c 75.00 - ~ ~ r ~ ~ * * ~ t~ , ~ ~ ` ~ ~ ~ • ~ ~ ~ -12.0- ~ ` c Under z ~ Performance ] 00.00 -20,0 3/04 3/05 ~/O6 3/07 ;/OS l2/OR e F -20.0 -12.0 -4.0 4.0 12.0 20.0 Total Period 5-25 25-Median Median-75 75-9,5 S&P500(%) Count Count Count Count ^ Total Equ ity Portfolio 4 1 (25 % j l (25 io) 2 (50°ro) 0 (0%) f Under Performance f Over Performance ~ Mar-2008 ~ 4 Dec-2008 • S&P 500 ~ 20 0 (0 0) 0 (0%) 13 (65%) 7 (35%j 5.00 t 10.00 D.00 - 5.00 - -5.00 - ~ 0.00 - -10.00- e - -5.00 Q -15.00- 00 - -20 ~ -10.00 - . •25.00 ' -15.00 , 5.00 10.00 .00 20.00 IS 25.00 30.00 5.00 10.00 15.00 20.00 25.00 Risk (Standard Deviation '%) Risk (Standard Deviation'% ) Reh~rn Standard Deviafion Re[urn Standard Deviation ^ 9btal Equity Portfolio -6.82 17.58 ^ Total Equity Portfolio N/A N/A • S&P 500 -8.36 15.92 • S&P 500 -2.19 13.54 - Median -7.90 IG.03 -Median -1.31 13.72 Tracking ~iP Down Sharpe Downside Error Market Market Alpha IR Ra[in Beta Risk Capture Capture Total Equity Portfolio 5.95 107.00 96.34 1.81 0.31 -059 L00 14.25 S&P 500 0.00 100.00 100.00 0.00 N/A -0.76 1.00 13.83 t Tracking Up Down Sharpe Downside F,rror Market Market Alpha IR Ratio Beta Risk Capture Capture Total Equity Portfolio N/A NLA N/A N/A N/A N/A N/A N/A S&P 500 0.00 100.00 100.00 0.00 N/A -0.35 1.00 1 ].01 ~ TIIP. ~ BOGDAHN GROUP Paee ~ ~ ~f 23 Tequesta Public Safety Officers' Total Fixed Portfolio December 31, 2008 Market Value Net Capital market Value As of Transfers Contributions Distributions Fees Expenses Income Apprec./ Deprec. As of 9/30/2008 12/31/2008 Total Fixed Portfolio 4,248 - 162 - -6 -20 25 -472 3,934 D1arket Value Net Capital Market Value As of Transfers Contributions Distributions Fees Expenses Income Apprec./ Deprec As of 9/30/2008 12/31/2008 Total Fixed Portfolio 4145 - IG2 - -G -20 25 -472 3,934 , r , t R12no- Is.oo I~.4 lo.oo sns.o- _I ~ ~ ,` ~ ~~~~ 5110.0- o.~~ ~ - _ , ~ -son ~ ~~~~ ~5I05.0- -loon -15.00 ' ' ' ' ' ' ~ SI00.0- 1 Oct-2008 Quarter To Dec-2008 ^ Total Fixed Portfolio 3.23 (57) 3.23 (57) •BarclaysCapitalU.S.Government/Credit 6.42 (I I) 6.42 (11) 1 2 3 4 S Year Years Years fears Years 3.58 (48) 5.77 (39) 5.28 (40) N/A N/A $95.0 5 70 (301 G.4G (28) S.SG (33) 4.75 (35) 4.64 (37) 6/05 3/OG 12/06 9/07 G/O8 12/08 -Total Fised Portfolio Median 3,63 3.63 3.33 5.05 4.86 430 4.37 -• -Barclays Capital U.S. Govcmrnent/Credit 1 1 1 1 t 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending F,nding Ending Ending Ending Seo-200R .lun-2008 Mar-2008 Dec-2007 Sen-2007 Jun-2007 Total Fixed Portfolio -0.82 (37) -1.48 (RR) 2.70 (18) 3.19 (19) 3.23 (10) -0.26 (13) Barclays Capital U.S. Govenrment/Credit -1.64 (54) -1.51 (R9) 2.53 (25) 3.10 (26) 3.01 (25) -0.49 (44) US Broad Market Core Fised Income (SA+CFI ~4edian -L45 -0.94 1.96 2.89 2.85 -0.51 Page 18 of 23 ~~ ,,~ BOGDAHN GROUP Tequesta Public Safety Officers' Total Fixed Portfolio December 31, 2008 7.0 over P erfn mran ce G.0 - ;_ 50- •°- ^ 0 ~ 4.0 c ~ 3.0- x ii A 20 0 ~' 2.0 3.0 4.0 5.0 G.0 Barclays Capital U.S.Government/Credit (% ) -~-UnderPerfornnnce f-OverPerfirrmance Jun-2008 $Dec-2008 r 10.00 5.00 ^ e 0.00 - a ~ -5.00 z` -ln.oo 0.00 5.00 10.00 15.00 / o.oo ^ 25.00 - • ~ ~ • ~ • • • 1 50.00 - • i ~ ~ e 7500 - . Under C i~ ~•~ i P erfrnmance 100.00 3/04 3/05 3/06 3/07 3/08 12/08 7.0 Total Period 5-25 25-Median Median-75 75-95 Count Count Cnunf Count ^ Total Fixed Portfolio 3 2 (67% 1 1 (33°'0) 0 (0°0l 0 (0°/) ~ Barclays Capital U.S. Covernment/Credit r t 20 0 (0°0) 8 (40°~0) 4 (20""/0) 8 (40°0) 7.50 5.00 - 2.50 - e ~ 0.00 - 0 -2.50 - C -5,00 20.00 2.00 4.00 G.00 8.00 10.00 12.00 14.00 Risk (Standard De~~ation'%) Risk (Standard Dev~ation'% ) Return Standard Deviation Return Sta ndard Deviation ^ Total Fixed Portfolio 5.2R 3.37 ^ Total Fixed Portfolio N/A N/A • Barclays Capital U.S. Governm ent/Credit S.SG 4.75 • Barclays Capi[al U.S. Government/Credit 4.64 4.69 - ~4edian 4.86 3.77 -Median 4.37 3.75 Tracking lJp Down Sharpe Downside Error Market Market Alpha 1R Ratio Beta Risk Capture Capture Total Fixed Portfolio L6G 82.36 63.48 1.19 -(1.19 0.37 0.73 1.89 Barclays Capital U.S. Government/Credit 0.00 100.00 100.00 0.00 N/A 0.34 1.00 2.37 t Tracking i p own Sharpe Downside Error Market Market Alpha 1R Ratio Beta Risk Capture Capture Total Fixed Portfolio N/A N/A N/A N/A N/A N/A N/A N/A Barclays Capital I1.S. Government/Credit 0.00 100.00 100.00 0.00 N/A 0.33 L00 2.55 ~ ~ ~ BOGDAHN ' GROUP Paee ~~ ~f23 Tequesta Public Safety Officers' Total Fund As of December 31, 2008 Effective Date: Apr-2005 S&P 500 Index 60.00 Barclays Capital Intermediate U.S. Government/Credit 40.00 THF. ~_` •~ BOGDAHN `' GROUP Page 20 of 23 Statistics De>!initions Paee 21 of 23 Statistics Description Return -- Compounded rate of return for the period. Standard Deviation - A statistical measure of the range of a portfolio's performance, the variability of a return around its average return over a specified time period. Sharpe Ratio -Represents the excess rate of return over the risk free return divided by the standard deviation of the excess return. The result is the absolute rate of return per unit of risk. The higher the value, the better the product's historical risk-adjusted performance. Alpha -- A measure of the difference between a portfolio's actual returns and its expected performance, given its level of risk as measured by beta. It is a measure of the portfolio's historical performance not explained by movements of the market, or a portfolio's non-systematic return. Beta -- A measure of the sensitivity of a portfolio to the movements in the market. It is a measure of a portfolio's non-diversifiable or systematic risk. R-Squared -- The percentage of a portfolio's performance explained by the behavior of the appropriate benchmark. High R-Square means a higher correlation of the portfolio's performance to the appropriate benchmark. Treynor Ratio - Similar to Sharpe ratio, but focuses on beta rather than excess risk (standard deviation). Represents the excess rate of return over the risk free rate divided by the beta. The result is the absolute rate of return per unit of risk. The higher the value, the better the product's historical risk-adjusted performance. Downside Risk -- A measure similar to standard deviation, but focuses only on the negative movements of the return series. It is calculated by taking the standard deviation of the negative quarterly set of returns. The higher the factor, the riskier the product. Tracking Error -- A measure of the standard deviation of a portfolio's performance relative to the performance of an appropriate market benchmark. Information Ratio -- Measured by dividing the active rate of return by the tracking error. The higher the Information Ratio, the more value-added contribution by the manager. Consistency -- The percentage of quarters that a product achieved a rate of return higher than that of its benchmark. The higher the consistency figure, the more value a manager has contributed to the product's performance. Excess Return -- Arithmetic difference between the managers return and the risk-free return over a specified time period. Active Return -Arithmetic difference between the managers return and the benchmark return over a specified time period. Excess Risk -- A measure of the standard deviation of a portfolio's performance relative to the risk free return. Up Market Capture -- The ratio of average portfolio return over the benchmark during periods of positive benchmark return. Higher values indicate better product performance. Down Market Capture -- The ratio of average portfolio return over the benchmark during periods of negative benchmark return. Lower values indicate better product performance. Calculation based on monthly periodicity. - ~•- TH F. ' ~ _ ;~ BOGDAHN GROUP ~~~, VILLAGE OF TEQUESTA PUBLIC SAFETY OFFICERS' PENSION Investment Performance Attribution Supplement 4Q08 Performance Comparison Investment results for the Plan were negative which should come as no surprise given the worst equity market quarterly decline in our history. The fund experienced a decline of (-10.52%) net of management fees. The equity market sell off was all inclusive affecting all styles, capitalizations and sectors making for a virtually impossible environment to find value added opportunities for active management. Yet, on a relative basis, total. Fund returns managed to exceed the benchmark index which posted a loss of (-11.73%) placing the Fund in the top (22"d) percentile of peers. This was driven by the below target allocation to equities of 5 ] .5% vs. 60%. Overall equity performance was on the benchmark declining (- 21.63%) vs. (-21.94%) which was average (50th percentile) performance when compared to the peer group. While achieving positive absolute returns, bond performance lagged the index (3.23% vs. 4.84%) and the peer group (63`d percentile). Year over year results for the period ended December, while negative, have outperformed the benchmark at an annualized rate of 1.51% placing the Fund results in the top (20th) percentile of peers. The steeply negative market trajectory has impacted rolling returns with all trailing periods below the actuarial required rate of return. However, relative to peers, the Fund ranks in the top 17`h percentile over the trailing three year period. Key elements of equity manager attribution are as follows: Note to analysis: We used Thomson Portfolio Analytics for the holdings-based attribution analysis, which is based on monthly holdings obtained from Salem Trust. Holdings-based attribution can help to identify active elements of the investment manager. The analysis does not reflect the impact of cash flows or management fees; actual portfolio returns may differ. - Based on holdings attribution from Thomson (excluding cash), the Rockwood portfolio beat the S&P 500 Index during the quarter by 2.3 percentage points (-19.6% vs. -21.9%). - As of 12131/08, there were 36 securities in the portfolio and nearly eighty percent of the portfolio holdings are represented in the S&P 500 Index. While the weighted-average market cap was significantly less than the index's ($38.SB vs. $78B), the median market was more than double the S&P 500. On a style basis, the portfolio has a slight "growth" bent based on a lower dividend yield, a higher forward price- to-earnings, higher price-to-book ratio, and a slightly higher PEG ratio. The growth bias is also highlighted in the relative style factors; for the quarter, the portfolio's growth factor was greater than the index's (+0.28 vs. -0.06) and the value factor was significantly less than the index's (-0.46 vs. +0.03). a °+ ~~ '' ~I,k M, ~ 1 ` ~~ t k; f 3 i ~ ~ ~ '~ Iwf ti..._______..______________ , , .~__ ~ _ ' ' ' ~ 1 ~ -.._-_-___.--. .__ 6v-_____J-_- ------_-_-_-_-..-_---.- No ofSecurities ~ 36i 500; tvlktCap ~'- ~ , '- r'"~' '" '"'- ---------------------------~-------- °~ Bmrk Holdings i --------------------------a------ 79.57; ------------~ 100.00; tvlarket Cap - Wledian 13,396,694,155.00 i 6,355.864.600.00 °~ Top 25 Holdings; 74.76; 38.92 DivYld 1.82; 2.99 ---------------------------~-------- 94 Top 15 Holdings; --------------------------~----- 47.83; ------------~ 28.8 2 ; EPS Gr Hst 12tH ~ ~ 12.61; -43.5 5 . _ EPS GrFor 12tvt 2.78; 5.66 EPS Gr Hst 5Y ~ 14.40; 17.44 Ret Eq ------------------------~---------------------------30.00 ~------------------ 21.50 ---- - - - ------- -- PE Tr 12tv1 15.83; 19.93 PE For 12tv1 13.52 11.77 PEG For 12tv1 ~ 1.12; 1 09 Price !Book 2.79; -------------- 1.74 Relative Beta (GRtvt} -0.34; -0.07 Relative Growth iGRF,1; ; --------------------------- 0.28 ~-- ------------------ 0.06 Relative tvlomentum (GRtv1} ; 0.39; 0 14 Relative Sine (GRtv1 -- -0.29; ------------------ 0.38 Relative Value (GRtvt; -0.46; 0.03 b ribution Results Avg Avg Port Bmrk Port Bmrk Alloc Select Total Sector iVame Port Wt Bmrk Wt Return Return Contrib Contrib Effect Effect Effect Total Portfolio 100.00 100,00 -19.61 -21.94 -19.61 -21.94 0.51 1,82 2.34 Energy 2.73 13.32 -9.52 -20.61 -0.22 -2,75 -0.36 ~ -0.12 Materials 7.56 3.07 -29.27 -30.78 -2J4 -LOti -0.41 -0.18 Industrials r 12.59 10.98 -18.21 -23.92 -2.28 -2,62 -0.06 ~ 0.76 Consumer Discretionary 11,51 8.12 -8,88 -22.85 -0.49 -1,84 1• 1,30 Consumer Staples 16.84 13.1D -16.80 -12.83 -2.57 -1,57 ! -0.56 -~,r,32 Health Care ~ 16.66 14.27 -26.60 -12.10 -4.94 -1.60 ~ -2.33 -1,98 Fnancials ~ 9.82 13.97 -18.07 -36.92 -1.42 -6.17 i ~ 2.62 Information Technology ~ 16.93 15.61 -22.31 -25.73 -4.18 -4.03 -0.08 ~ 0.52 Telecomm Service I 0.00 3.57 0.00 -1.38 0.00 0.03 -O.bl 0.00 -0.61 Utilities !I 5.36 4.00 -11,46 -10.92 -0.78 -0.34 0.33 0.01 0,33 GICS Sector Analysis A majority of the relative outperformance versus the S&P 500 was a result of good stock selection. An underweight to and good stock selection in the Financials sector contributed 262 basis points (bps) At the sector level, the largest detractor to the relative performance during the quarter was the stock selection in the Health Care sector; three of the five worst performing stocks were in the Health Care sector (Thermo Fisher, Boston Scientific, and Schein Henry). Two of the top three contributors by holding (YUM Brands and McDonals Corp.) were in the Consumer Discretionary sector, which was the second largest contributor to the quarterly performance behind the Energy sector. c Top Contributors by Holding Company Name YUM BRANDS INC PROGRESSIVE CORP OHIO COP.~~ R.T :Nt. Avg Wt 1.19 16.93 2.02 3.78 3.35 1.66 0.88 1.95 Bottom Contributars by Holdinc3 ntrib 'ICompany Name Ayg Wt 0.47 UNITED STATES STL CORP 0,95 0.13 THERMO FISHER SCIENTIF 2.78 0.12 BOSTON SCIENTIFIC: CORP 2.29 0.04 PRICE T ROWE GROUP INC 2,72 0.03 METTLER TOLEDO INTERNA 2,93 Contrib -60.48 -1.52 -38.05 -1.38 -36.92 -1.15 -33.55 -1.14 -31.22 -1.041 =ompany Name STERICYCLE INC BAXTER INTL INC PRAXAIR INC LOCKHEED h1ARTIN CORP VVAL 'MART STORES INC g Wt Return' 1 Company Name 4.79 1 -11.59 YUM BRANDS INC 3,82 -17.94 PROGRESSIVE CORP OHIO 3.67 -16.68 COPART INC 3.55 -22.74 MCDONALDS CORP 3.55 -5.99 NATIONVa`ICE HEALTH PPTY g Wt Return ~ Carttpany Name 2.19 16.93 UNITED 'STATES STL CORP 2.02 3.78 THERh1O FISHER SCIENTIF 0.88 1.95 BOSTON SCIENTIFIC CORP 3.35 1.66 PRICE T RO4VE GROUP INC 1.66 -1.77 SCHEIN HENRY INC Avg Wt Return 0.95 -60.48 2.78 -38A5 2.29 -36.92 2.72 -33.55 2.71 -31.85 d Avg Avg Port Bmrk Port Bmrk Alloc Select Total Sector Name Port Wt Bmrk Wt Return Return Contrib Contrib Effect Effect Effect ..Total Portfolio (hlkt.`Cap Buckets)_. .._....--........ ~. 100.00... 00.00 1. -19.61 ........... .. -2194 ............._ -19.61 _..........W.... -21.94 . 1.05 . ........ 3.38 ...... .... 2.34€ .. ........~ hlkt Cap Buckets 1 2.4G 0.87 42.97 -32.55 1.49 0.02 ~ 0.54 0.80 Mkt Cap Buckets 2 i 34.96 16.07 -19.92 -25.01 -5.46 -2.58 -0.27 1.28 1.01 P~Ikt Cap Buckets 3 22.99 16.18 -23.28 -26.97 -4.65 -3.78 -0.36 0.93 0.57 P~Ikt Cap Buckets 4 Mkt Cap Buckets 5 36.15 59,28 -20.84 -21.80 -10.OG -13.36 3.43 7,59 -25.76 -4.8C- -0.93 -2.25 0.1)8 Ci.49 0.57 -0.75 C-,14 -0.61 i ~ ~ :~ Mkt Gap Bucket 1 (small cap) $ 2,000,000,000 Mkt Gap Bucket 2 (mid cap) .. . . . . .. . . .... . . .. ..................................... $ ............. 10,000,000,000 ....................... . .. ... ... ... ...... .. ....... . ....... . ... ..... .... .... .. ... . ... Mkt Cap Bucket 3 (midllarge cap} .... ...... ... $ .......... .. . . ...... .. . .... . 20,000,000,000 .... ... ................................................................................ .. ... Mkt Cap Bucket 4 (large cap} .................................... ...... ... ..... . ........ ................... . .. ....... . . $ ............. ....... ........................................... 200,000,000,000 ......................................................... . . . . . . .. . . Mkt Cap Bucket 5 ("mega" cap} Infinity Market Cap Value Analysis The portfolio's market cap distribution relative to the S&P 500 Index detracted l05 bps. An underweight to "mega cap" stocks (market cap bucket 5) relative to the index resulted in 75 bps of underperformance. Market Cap Bucket 5 (> $200 Billion) was the best performing market cap range within the index. e