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HomeMy WebLinkAboutDocumentation_Pension Public Safety_Tab 05_11/05/2007Village of Tequesta Public Safety Officers' Pension Fund 3~°' Quarter 2007 November 5, 2007 Strategy Review Presented by: Andy Holtgrieve Managing Partner andy@rockwoodcapital. com ROCKW OOD CAPITAL ADVISORS 721 Emerson Road, Suite 565 St. Louis, Missouri 63141 (888) 962-8336 (toll-free) (314) 962-1254 (fax) I , Credit Crisis Il i~ ~ROCKWOOD CAPITAL ADVISORS ~ Tequesta Public Safety Officers' Pension Fund Third Quarter 2007 Total Fund Portfolio Summary Change in Market Value Interest /Dividends Contributions Net Disbursements Net Realized & Unrealized (G/L) Portfolio Summary Fixed Income 36% Equities 60% ihort-Term Funds 4% $29,920 $239,370 ($25,708) $136, 722 Total Fund Performance Tequesta PS 4.3% 15.0% Policy (60/40) 2.4% 12.0% (Policy 60% S&P 500 and 40% LBIN) 'ROCRW OOD CAPITAL ADVISORS 2 ~ T 1 u Public Safety Officers' Pension Fund Equity -Third Quarter 2007 Along for the Ride I, 1 1 The third quarter of 2007 was a bumpy ride for most equity investors. After experiencing asell-off in June, the quarter began with a bang with the S&P 500 reaching a record high on July 19th but, began afree-fall due to subprime news and liquidity concerns, lasting through mid August. The last two weeks of August saw stocks rally right on through September as the Fed and Mr. Bernanke performed flawlessly giving the equity markets what they craved, a 50 basis-point rate cut. Who would have guessed that the summer would end on such a positive note? Hopefully it's enough to stave off October goblins. For the quarter, the S&P 500 Index gained 2.0% while in the foreign developed markets, the MSCI EAFE Index turning in another similar quarter gaining 2.2%. Large-cap stocks continue to outpace their smaller siblings and growth outperformed value. The big winner for the quarter, as well as for the last twelve months has been the foreign emerging markets with the MSCI Emerging Markets Index up 14.5% for the quarter and 58.6% for the year! Information Technology (+6.3%) and Industrials (+5.9%) were two of the big winners in the quarter, for both the market and the portfolio. Cisco Systems (19%) and EBAY (21 %) lead the way on the Tech front and Stericycle (29%) and Precision Castparts (20%) on the Industrial side. Technology continues to demonstrate significant relative strength, in particular within the electronic equipment group, leading to our addition of Mettler-Toledo (MTD). Additionally, we continue to be impressed with the continued leadership of the Aerospace/Defense industry group, and this month has provided us an ideal entry point to buy Rockwell Collins (COL). The Energy sector also turned in an impressive quarter (9.8%), and though we hesitate to "reach" for this sector a few buys do emerge that we're keeping an eye on. ' Financials (-4.3%) and Consumer Discretionary (-6.3%) took the biggest hit this quarter due to concerns over the subprime mess, housing and inflation. Only Volvo (-12%), a recent "star" in the portfolio, took adouble-digit hit in the quarter. Year-to-date, the portfolio has benefited from a shift toward the Large-cap Growth area, as well as by concentrating our investment selections within those industry groups identified as displaying the greatest relative strength (i.e. Aerospace/Defense, Integrated Telecom, Foreign ADRs and Utilities). We will continue our search for dominant themes in the market and make adjustments to your portfolio as needed. Contravisory Research & Management Corp. is a registered investment adviser and equity sub-adviser to Rockwood Capital Advisors, LLC. & Performance 25% 20% 15% 10% 5% 0% Tequesta Public Safety S&P 500 '~ROCKWOOD CAPITAL ADVISORS 3 3rd Qtr. YTD One Two Since Inception 2007 Year Years (511/05) Equity Portfolio September 30, 2007 Style Box Top Ten Holdings 1. Precision Castpart 4.1 2. Bayer AG 3.8% 3. Praxair Inc. 3.2% 4. Stericycle Inc. 3.2% 5. Loews Corp. 3.0% 6. Lockheed Martin Co. 3.0% 7. Hewlett Packard Co. 2.9% 8. Intl Business Machine 2.8% 9. AT&T Inc 2.8% 10. Thermo Fisher Scientific 2.7% Five Best Impact 1. Stericycle Inc. +28.4% 2. Precision Castparts +21.4% 3. Cisco Systems Inc. +18.9% 4. Verisign Inc. +16.9% 5. Praxair Inc. +16.8% Val Cr Grw Large Cap - 62.3% Mid Cap - 37.7% Small Cap - 0% Average Market Cap $41.9 billion Median Market Cap $20.5 billion Sector Allocation Materials 12% Health C 14% Producer Technology Durables 11% 6% Utilities .12% Five Worst Impact 1. Tyco International Ltd. -15.2% 2. Tyco Electronics Ltd. -13.9% 3. Volvo -12.8% 4. Fiserv Inc. -10.4% 5. Covidien Ltd. -8.1 'ROCKWOOD CAPITAL ADVISORS 4 Characteristics ' Equity Analysis and Attribution Third Quarter 2007 Sector Allocation 0 24 /o o 20 /o ' 16% 12% 8% ' 4% ' 0% Staples Discretionary Health Materials Info Energy Industrial Tel/Util Finance Care Tech ' St le Distribution Y ' 28% ~ ~ Rockwood 24% 22 6 23.3 22.5 ~ ~ Russell 3000 21.5 21.6 ! ' 20 % 19.5 I 16% i Relative 14.4 ' Performance ' 12% 10.4 10.8 8% 7.8 8.2 ~.2 4% ~:. 3.5 4.2 0% - 0.0 0.0 ~ 0.0 -4 Value Core Growth Value Core Grow th Value Core Growth Large Cap Mid Cap Small Cap t '~ROCRWOOD CAPITAL ADVISORS 5 Equity Transactions Third Quarter 2007 Sold Jul Sears Holdings Corp. Jul JP Morgan Chase and Co. Jul Macy's Inc. Aug Simon Property Group Aug NYSE Aug Biomet Inc. Aug McCormick & Co. Inc. Aug Ryanair Holdings Plc. Sep Colgate Palmolive Co. Sep PG&E Corp. Sep Tyco Electronics LTD Sep Covidien LTD Bought Jul IBM - Lg Cap Growth, Computer Hardware Jul Biomet Inc. - Lg Cap Growth, Health Care & Medical Equipment Jul Infineon Technologies -ADR, Lg Cap Grwth, Info Tech Semiconductor Aug Smith & Nephew Plc. -ADR, Lg Cap Growth, Health Care Aug Waters Corp. - Lg Cap Growth, Health Care Equipment Aug Ebay Inc. - Lg Cap Growth, Info Tech Intemet Aug Verisign Inc. - Lg Cap Blend, Info Tech Intemet Aug Sprint Nextel Corp. - Lg Cap Value, Integrated Telecom Sep Schering Plough Corp. - Lg Cap Blend, Health Care Pha-maceutical Sep Ball Corp. - Lg Cap Blend, Metal & Glass Container 'ROCRWOOD CAPITAL ADVISORS 6 Proxy Voting Record ii .. ... .. Elect Directors FOR FOR 1,160 8/15/07 Ratify Auditors FOR FOR 1,160 8!15/07 Amend Nonqualified Employee Stock Purchase Plan FOR FOR 1,160 8/15/07 Approve Executive Incentive Bonus Plan FOR FOR 1,160 8/15/07 Reduce Supermajority Vote Requirement FOR FOR 1,160 8/15/07 Company Specific -Provide Majority Vote for Election of Directors FOR FOR 1,160 8/15/07 CAPITAL ADVISORS 'ROCxwooD 7 Equity Holdings -September 30, 2007 .. - Cash 38,080 1.00 38,080 1.00 38,080 1.5 4.2 1,615 NA LNT ALLIANTCORP 1,400 38.82 54,351 38.32 53,648 2.1 3.3 1,778 0.75 BUD ANHEUSER BUSCH COS 1,200 47.30 56,762 49.99 59,988 2.3 2.6 1,584 0.66 T AT&T INC 1,700 34.20 58,146 42.31 71,927 2.8 3.4 2,414 0.75 BLL BALL CORP 1,257 52.51 66,003 53.75 67,564 2.6 0.7 503 0.39 BAY BAYERAG 1,250 54.83 68,532 79.44 99,300 3.8 1.4 1,340 NA BA BOEING CO 670 64.60 43,282 104.99 70,343 2.7 1.3 938 0.92 CTL CENTURYTEL INC 1,286 45.65 58,705 46.22 59,439 2.3 0.6 334 0.14 CSCO CISCO SYS INC 2,042 28.66 58,531 33.11 67,611 2.6 0.0 - 0.65 DOW DOWCHEMCO 1,342 45.54 61,114 43.06 58,350 2.3 3.9 2,255 0.82 EBAY EBAY INC 1,791 34.47 61,733 39.02 69,885 2.7 0.0 - 0.66 DISH ECHOSTAR COMMUNICA 1,500 36.71 55,071 46.81 70,215 2.7 0.0 - 0.28 FISV FISERV INC 1,060 44.07 46,719 50.86 53,912 2.1 0.0 - 0.76 GM GENERAL MTRS CORP 1,685 33.55 56,525 36.70 61,840 2.4 2.7 1,685 0.98 HNZ HEINZ H J CO 1,160 42.56 49,367 46.20 54,033 2.1 3.3 1,763 0.90 HPO HEWLETT PACKARD CO 1,485 33.46 49,682 49.79 74,049 2.9 0.6 475 0.36 IFX INFINEON TECHNOLOG 3,280 17.65 57,893 17.18 56,350 2.2 0.0 - NA IFF INTERNATIONAL FLAV 1,200 51.90 62,275 52.86 63,708 2.5 1.7 1,104 0.35 IBM INTL BUSINESS MCHN 613 110.24 67,575 117.80 72,211 2.8 1.4 981 0.32 AHO KONINKLIJKE AHOLD 4,260 16.09 68,543 15.08 64,220 2.5 0.0 - NA LMT LOCKHEED MARTIN CO 710 64.92 46,095 108.49 77,028 3.0 1.3 994 0.20 LTR LOEWS CORP 1,630 25.16 41,007 48.35 78,811 3.0 0.5 408 0.12 PPL PPL CORP 1,500 34.50 51,752 46.30 69,877 2.7 2.6 1,830 0.34 PX PRAXAIR INC 1,000 63.70 63,700 83.76 83,760 3.2 1.4 1,200 0.78 PCP PRECISION CASTPART 715 50.64 36,211 147.98 105,824 4.1 0.1 86 0.34 SWY SAFEWAY INC 1,820 22.84 41,567 33.11 60,386 2.3 0.8 502 0.92 HSIC SCHEIN HENRY INC 1,085 46.78 50,753 60.84 66,011 2.5 0.0 - 0.79 SGP SCHERING PLOUGH CO 2,111 29.81 62,936 31.63 66,771 2.6 0.8 549 0.62 SNN SMITH & NEPHEW PLC 1,062 59.29 62,970 61.24 65,037 2.5 1.3 841 NA S SPRINT NEXTEL CORP 2,974 19.69 58,569 19.00 56,506 2.2 0.5 297 0.93 SRCL STERICYCLE INC 1,440 33.13 47,713 57.16 82,310 3.2 0.0 - 0.46 TROW T.ROWE PRICE GROUP 1,250 35.30 44,130 55.69 69,825 2.7 1.2 850 0.41 TMO THERMO FISHER SCIE 1,219 49.08 59,827 57.72 70,361 2.7 0.0 - 0.24 TYC TYCO INTERNATIONAL 506 48.38 24,480 44.34 22,512 0.9 4.0 886 NA WOOF VCAANTECHINC 1,570 29.55 46,401 41.75 65,548 2.5 0.0 - 0.07 VRSN VERISIGN INC 2,075 29.00 60,181 33.74 70,011 2.7 0.0 - 0.03 VOLV VOLVOAKTIEBOLAGET 3,873 16.82 65,154 17.35 67,197 2.6 3.6 2,405 NA WAT WATERSCORP 1,037 61.84 64,124 66.92 69,396 2.7 0.0 - 0.91 WEN WENDYS INTL INC 1,700 33.88 57,602 34.91 59,347 2.3 1.4 850 0.16 •. .. • ~. iii ~ . 'ROCRWOOD CAPITAL ADVISORS g Tequesta Public Safety Officers' Pension Fund Fixed Income Third Quarter 2007 Market Environment 8% 6% 4% 2% 0% • The Bernanke Fed shocked the market on September 18th by dropping the federal funds rate 50 basis points to 4.75%. Most analysts anticipated an ease due to the implosion of the subprime mortgage market, but the magnitude of the move jolted financial markets. • The combination of a "flight to quality" bid, a Fed in easing mode and a slowing US economy sent Treasury yields lower in the third quarter. The yield curve steepened significantly in the quarter with two-year yields falling 87 basis points to less than 4%, while 30-year yields fell 30 bps to 4.8%. • The subprime problem is likely to remain with us for some time. This crisis was set in motion by subprime borrowers who were initially funded with a low rate, adjustable mortgage. As these loans reset to higher rates, the borrowers defaulted. The peak for subprime resets will be May 2008. • The Lehman Aggregate had its best quarter of the year, returning 3.0%. YTD, the Aggregate is up nearly 4%. The subprime meltdown led to a number of downgrades of mortgage related debt. Investors scurried for the safety of Treasuries, and riskier assets took a beating. Corporate bonds badly underperformed the broad market during the quarter with a modest 1.8% return. • The stock market seems oblivious to the concerns in the financial sector and the likelihood of a slower economic growth. The S&P 500 was up 2% in Q3 and 9.1 % through September 30. The Dow Industrials hit a new record high of 14,087 on October 1. The bond market is anticipated weaker growth ahead. If bond investors are correct, stocks could be in for a rude awakening. Sector Index Returns ^ 3rd Qtr 2007 YTD 2007 Tsy Agy MBS Credit HY 8% t) a°i° 2% () -2 % 6°r° 5% 4% 3% 2% U.S. Treasury Yield Curves 9/30/2007 6/30/2007 - - - - - 9/30/2006 3 2 5 10 mos yrs yrs yrs Fixed Income Performance 3rd Qtr. YTD One Two Since Inception 2007 Year Years (5/1/05) ~ Tequesta Public Safety Lehman Int. Gov't/Credit 30 yrs 'ROCRWOOD CAPITAL ADVISORS g Fixed Income Portfolio Structure September 30, 2007 Effective Maturity 1 to 3 yrs 3 to 5 yrs 5 to 10 yrs 10+ Tequesta Public Safety Cash CMBS 4% Corporates 9% Mortgages 23% U.S. suries 3% gencies 21% Lehman Int. Gov't/Credit Corporates 38% u.s. Treasuries 41% testa PS pan Int. G/C Agencies 21% Mortgages 0% 'ROCRWOOD CAPITAL ADVISORS 10 0% 10% 20% 30% 40% Characteristics Fixed Holdings -September 30, 2007 . ~. ~.. ., ,,, ~.~ 141 USDCASHI USD CASH - 0.000 9129/2007 100.000 140,883 8.21 0.000 0.00 0.00 0.00 60 31359ME7 FEDERAL NATL MTG ASS Aaa - 5.000 1/23/2009 100.625 60,917 3.55 4.500 1.26 1.26 0.02 25 3133MLT8 FEDERAL HOME LN BKS Aaa - 5.250 2/13/2009 101.000 25,407 1.48 4.490 1.31 1.31 0.02 20 3134A3EM FEDERAL HOME LN MTG Aaa - 5.750 3/15/2009 101.781 20,398 1.19 4.480 1.39 1.39 0.03 50 3133X15Y FEDERAL HOME LN BKS Aaa - 4.100 3/30/2009 99.500 50,764 2.96 4.450 1.41 1.41 0.03 70 9128275N UNITED STATES TR NT Aaa - 6.000 8/15/2009 103.648 73,056 4.26 3.960 1.76 1.76 0.04 80 912828DX UNITED STATES TREAS Aaa - 3.625 6/15/2010 99.117 80,126 4.67 3.970 2.53 2.53 0.08 105 31359MHK FEDERAL NATL MTG AS Aaa - 5.500 3/15/2011 103.250 108,621 6.33 4.480 3.13 3.13 0.12 30 52108HU5 LBUBS 2004-CS A4 Aaa - 4.510 4/1512011 99.431 29,878 1.74 4.730 3.20 3.20 0.12 110 912828FH UNITED STATES TREAS Aaa - 4.875 5/31/2011 102.625 114,646 6.68 4.100 3.29 3.29 0.13 70 912828FN UNITED STATES TREAS Aaa - 4.875 7/31/2011 102.648 72,401 4.22 4.120 3.46 3.46 0.14 50 3133X8RQ FEDERAL HOME LN BKS Aaa - 4.700 10/4/2011 99.406 50,839 2.96 4.860 3.54 1.36 -1.51 25 07388VAB BSCMS 2007-TOP26 A2 - 5.330 3/15/2012 101.970 25,988 1.51 4.830 3.87 3.86 0.1 B 15 7134486E PEPSICO Aa2 N/A 5.150 5/15/2012 101.691 15,526 0.90 4.740 4.02 4.01 0.19 35 929766X2 WBCMT 2005-C19 A5 - 4.661 7/15/2012 98.974 34,972 2.04 4.900 4.21 4.21 0.21 25 46625HGT JPM MORGAN Aa2 N/A 5.375 10/1/2012 100.107 25,027 1.46 5.340 4.34 4.34 0.22 25 912828AP UNITED STATES TREAS Aaa - 4.000 11/15/2012 99.156 25,159 1.47 4.180 4.52 4.52 0.24 10 742718DA PROCTER & GAMBLE CO Aaa B+ 4.950 8/15/2014 98.240 9,883 0.58 5.260 5.72 5.71 0.39 10 78387GAP SBC COMMUNICATIONS I A2 C+ 5.100 9/15/2014 96.766 9,695 0.57 5.670 5.75 5.75 0.39 15 595620AD MIDAMERICAN ENERGY C A2 A- 4.650 10/1/2014 94.403 14,503 0.85 5.630 5.72 5.72 0.40 15 912828DV UNITED STATES TREAS Aaa - 4.125 5/15/2015 97.891 14,912 0.87 4.450 6.37 6.36 0.48 20 46625YNC JPMCC 05-LDP2 A4 Aaa - 4.738 5/15/2015 94.494 18,933 1.10 5.690 6.19 6.18 0.46 11 17275RAC CISCO SYS INC SR NT Al C+ 5.500 2/22/2016 99.331 10,987 0.64 5.600 6.61 6.60 0.53 40 31359MH8 FEDERAL NATL MTG ASS Aaa - 5.000 3/15/2016 100.406 40,235 2.34 4.940 6.83 6.81 0.56 75 912828GS UNITED STATES TREAS Aaa - 4.500 5/15/2017 99.438 75,826 4.42 4.570 7.61 7.59 0.70 110 912828HA UNITED STATES TREAS Aaa - 4.750 8/15/2017 101.344 112,103 6.53 4.580 7.79 7.77 0.73 15 806605AJ SCHERING-PLOUGH6.0 Baal A 6.000 9/15/2017 100.449 15,095 0.88 5.940 7.41 7.38 0.68 25 565849AD MARATHON OIL Baal N/A 6.000 10/1/2017 100.145 25,040 1.46 5.980 7.44 7.41 0.68 20 073902PR BEAR STEARNS COMPANY Al N/A 6.400 10/2/2017 99.556 19,911 1.16 6.450 7.31 7.28 0.67 23 31402DJS FNMA POOL #725773 - 5.500 9/25/2034 97.931 22,796 1.33 5.880 5.35 4.73 -1.33 30 36200EUP GNMAI POOL #599190 - 6.000 3/15/2035 100.644 30,262 1.76 5.890 4.60 3.93 -1.62 79 36291W7H GNMAI POOL #640896 - 7.000 4/15/2035 103.683 82,431 4.80 5.530 2.52 1.87 -1.48 66 36291XMW GNMAI POOL #641273 - 4.500 4/15/2035 93.641 61,739 3.60 5.580 5.95 5.94 -0.43 35 31402RDG FNMA POOL #735503 - 6.000 4/25/2035 100.150 35,388 2.06 5.960 4.62 3.87 -1.77 61 31407NOM FNMA POOL#835760 - 4.500 9/25/2035 92.326 56,394 3.29 5.800 5.90 6.11 -0.49 76 31402RRS FNMA POOL #735897 - 5.500 10/25/2035 97.958 74,995 4.37 5.880 5.36 4.71 -1.48 30 31413GN7 FNMA POOL 945114 - 5.800 8/2512037 100.993 30,056 1,75 5,640 5.93 2.46 -0.39 ~ ii is •i ~i ii ~ i i ' 'ROCRW OOD CAPITAL ADVISORS 11 Economic Environment & Outlook Third Quarter 2007 ~ The third quarter of 2007 will be remembered as the quarter of the subprime mortgage meltdown. The entire economic landscape has been turned upside down by the events of the last few months. The Fed is now in an easing mode, talk of recession is growing, and risk premiums have increased. ~ The Bernanke Fed shocked the market on September 18th by dropping the federal funds rate 50 basis points to 4.75%. The Fed last lowered the funds rate in June 2003 (to 1 %!). Most analysts anticipated an ease due to the implosion of the subprime mortgage market, but the magnitude of the move jolted financial markets. ~ The Fed eased in September despite concerns over inflationary pressures. In the June FOMC statement, the Fed stated that "a sustained moderation has yet to be convincingly demonstrated. "The financial markets remain wary that in the process of attempting to contain the subprime damage, the Fed may have stoked the flames of inflation. ~ Employment growth has decelerated sharply the last three months. In August, the economy actually lost 4,000 jobs, the first monthly decline since August 2003. The Fed's concern over "high levels of resource utilization" was left out of the August FOMC statement, indicating an expectation of a loosening labor market. ~ Q1 GDP grew only 0.6% (annualized), but Q2 growth rebounded to a robust 3.8% annualized growth rate. However, most economist anticipate slower growth in the second half of 2007 as job losses in the financial services and housing industries begin to mount. ~ Core CPI has continued to decelerate, with the YOY rate declining from 2.7% in February to 2.1 % in August. The Median CPI, a widely followed measure of core inflation, has likewise dropped from 3.6% to 2.7% over the same period. However, inflationary warnings are flashing. Oil and gold prices are hitting record highs. Ethanol demand is pushing food prices substantially higher. ~ Our forecast of no Fed ease in 2007 was dashed by the subprime crisis. Bernanke apparently wanted to get ahead of the market with an aggressive 50 basis point ease. Despite inflation concerns and increasing recession fears, the stock market jumped to new record highs following the Fed ease. However, the economy is likely to slow over the next few quarters, and the Fed is likely to remain in an easing mode. '~ROCRWOOD CAPITAL ADVISORS 12 Monetary Policy Fed Funds Target Rate 8% 6% 4% 2% 0% 6/00 12/00 6/01 12/01 6/02 12/02 6/03 12/03 6/04 12/04 6/05 12/05 6/06 12/06 6/07 Real GDP Growth (Quarterly Growth at Annualized Rate) 10% 8% 6% 4% 2% 0% -2% -4% 2003 2004 2005 2006 2007 7.5 i 4.5 4.8 3.5 2.7 3.5 3.6 ~ 3.0 2 5 3.1 2.8 3.8 * . 2.4 2.1 2.3 1.2 1.2 1.1 0.6 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 *median forecast 'ROCKWOOD CAPITAL ADVISORS 13 Inflation Pressures Building 86 84 Capacity Utilization U Q 82 N U ~' 80 L ~~ ~ 78 ~ 76 0 74 W 72 70 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 0 Inflation 7% 6% 5% c 0 .~ c 0 m c~ o! } 0 Median CPI Overall CPI -Core CPI 4% 3% 2% 1% 0% ~ 88 90 92 94 96 98 00 02 04 06 ROCRWOOD CAPITAL ADVISORS 14 ' Labor Market Keeps Tightening Unemployment Rate 0 9 /o 8% 7% 6% 5% ' 4% ' 3% 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 Wages 0 ' 5.0 /o 4.5% . ~ 4.0% ~ w ' 3 5% . ' L = 3.0% rn Q 2.5% 0 } 1 } 2.0% 1.5% 1.0% ' 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 ' 'ROCRWOOD CAPITAL ADVISORS 15 ~^^~ ~ ~ l~ ~ illr• ~ l~ rr ~ ^r iill~ ~ I• ~^~^ ll~ ~ iw Affribution Analysis for CRSM Core Equify Composif Quarter Ending 8/30/07 Russell 3000 Market' 1.80 Benchmark +/- -0.24 LrgeVal LrgeGro LrgeCor Benchmark Return 1.56 Skill 2.86 SECTOR Allocation 0.70 STOCK Selection 3.78 Activity -1.62 Total 4.42 Ranks: Total 21 Within Style 17 Styles Large Value Large Core Large Growth Mid Value Mid Core Mid Growth ~'~ Small Value Small Core Small Growth Cash Market =Entire Compustat database -all companies. What Helped What Hurt Indstrl Selection 2.01 Activity -1.62 HlthCar Selection 1.49 Beginning of Quarter Allocations Sectors CR8~M Core Equity Composit Staples Discrtnry Healthcare Materials InfoTech Energy Industrial Tel/Util Finance Cash Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 • 888-962-8336 • http://www.rockwoodcapital.com Page 1 CR&M Core EquityComposit Russe113000 Rus s e II 3000 Sector Performance Within Style Market for CR&M Core Equity Composit Quarter Ending g/SO/2007 Russell 3000 25 20 15 10 R e 5 t u 0 r n -5 -10 -15 -20 100 90 80 C 70 0 60 m m 50 I t 40 m e 30 n t 20 10 0 CR8~M Core Equity -1.67 -3.38 10.13 6.61 10.23 16.93 0.01 0.74 4.42 Fund Commitment 9.96 11.15 13.04 8.56 16.60 0.00 17.33 14.62 8.74 e Benchmark Return 2.87 -6.08 -1.29 12.75 5.16 5.67 5.34 0.91 -2.14 1.56 Benchmark Commitment 8.30 12.84 11.10 4.50 15.98 10.13 11.61 6.40 19.14 Large Cap Mid Cap Small Cap Value Core Growth Value Core Growth Value Core Growth Benchmark Allocation 22.58 19.48 21.58 10.79 5.19 8.19 4.50 3.50 4.20 Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 • 888-962-8336 • http://www.rockwoodcapital.com Page 2 .~aaN~ca v~a.~uny nnnva~ ~naac~~a~a nnv~ca.n ~nc~yy nwux~ia~ ~cua~u~ rn~a~wc ~vaa~ Staples Discrtnry HlthCar Materials InfoTech Energy Industrial TellUtil Finance Total ~ ~ ~ ~ i ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ r ~ ~ ~ Analysis of Ski11 for CRSM Core Equity Composit Quarter Ending 9/SO/07 Russell 3000 Portfo lio ! `Benchma rk A B C D CD - b) CA - C) A(B - D) Committment Return Rank Committment Return Sector Selection Staples 9.96 -1.67 84 8.30 2.87 0.02 -0.45 Discrtnry 11.15 -3.38 37 12.84 -6.08 0.13 0.30 Healthcare 13.04 10.13 4 11.10 -1.29 -0.06 1.49 Materials 8.56 6.61 79 4.50 12.75 0.45 -0.53 InfoTech 16.60 10.23 19 15.98 5.16 0.02 0.84 Energy 0.00 0.00 10.13 5.67 -0.42 0.00 Industrial 17.33 16.93 3 11.61 5.34 0.22 2.01 Tel/Util 14.62 0.01 61 6.40 0.91 -0.05 -0.13 Finance 8.74 0.74 17 19.14 -2.14 0.38 0.25 Missing 4.33 6.04 9 4.93 1.56 0.70 3.78 Activity -1.62 b 4.42 17 Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 • 888-962-8336 • http://www.rockwoodcapital.com Page 3 4.0 3.5 3.0 2.5 2.0 1.5 1.0 0.5 0.0 -0.5 -1.0 Stock Se/action and Sector AI/ocation for CRBM Core Equity Composit For the Psriod: 8/80/07 Broken Out By Sector 3.78 201 1.49 0.7 0.45 0.3 0.13 0.02 ' 0.22 0.25 0.02 0 -0.06 -0.05 -0.13 -0.45 -0.42 -0.53 CL..~1~.. A:..-L.--.. LI~~ILL ~~-~ ••.L. -..1. 1_l_T-.L ~______ ._~___a_•_. T_... .... ~. w ___r.__ _.__. .... ~ ..~............ .. ......... ...... ...... ....... ....w. y~ .......~.. .v. . cuva.. . u.oua.c vaall 1 vaal ^ Allocation ~ Selection Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 • 888-962-8336 • http:llwww.rockwoodcapital.com Page 4 r ~ ~ ~ ~ ~ ~ . a~ r. rri ~ rr ~ . rr r . ~^r~ Style Performance for CRBM Core Equity Composit Quarter Ending 8/SO/2OO7 20 15 10 R 5 e t 0 u ~ -5 n -10 -15 -20 100 90 80 C 70 0 60 m m 50 i t 40 m e 30 n t 20 10 0 CR8.M Core Equity 0.71 6.65 11.88 -0.50 3.20 8.71 Fund Commitment 21.54 14.38 23.34 10.40 7.84 22.50 e Total Mkt Return 1.40 4.50 6.80 -3.00 -1.20 1.90 . Benchmark Commitment 22.58 19.48 21.58 10.79 5.19 8.19 Style Bets 0.00 -0.14 0.09 0.02 -0.08 0.01 4.42 0.00 0.00 0.00 -5.20 -0.90 -5.00 1.81 4.50 3.50 4.20 0.31 0.09 0.29 0.59 Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 •888-962-8336 • http://www.rockwoodcapital.com Page 5 ~a~y` ...... ......,.. . _._. Large Cap Mid Cap Small Cap Total Value Core Growth Value Core Growth Value Core Growth Biggest, Best and Worst for CR&M Core Equity Composit Quarter Ending 9/SO/O7 Commitment Return Impact Security ID Security Description Style Sector 5.47 19.85 1.09 PCP PREC CASTPT LrgeGro Indstrl 3.86 -4.50 -0.17 LTR LOEWS CORP LrgeVal Finance 3.41 -12.23 -0.42 VOLV VOLVO AB SW LrgeVal Dsctnry 3.12 16.51 0.52 LMT LOCKHD MART LrgeVal Indstrl 3.09 12.16 0.38 HPQ HEWLETT-PCK LrgeGro InfoTek 3.08 0.05 0.00 PPL PPL CORP LrgeVal Tel&Utl 3.04 8.50 0.26 TROW PRICE GROUP MidlCor Finance 3.01 29.70 0.89 SRCL STERICYCLE MidlGro Indstrl 2.77 -1.91 -0.05 SWY SAFEWAY INC MidlCor Staples 2.73 11.88 0.32 BA BOEING CO LrgeCor Indstrl 33.58 2.81 Commitment Return Impact Security ID Security Description Style Sector 5.47 19.85 1.09 PCP PREC CASTPT LrgeGro Indstrl 3.01 29.70 0.89 SRCL STERICYCLE MidlGro Indstrl 3.12 16.51 0.52 LMT LOCKHD MART LrgeVal Indstrl 2.40 19.53 0.47 CSCO CISCO SYS LrgeGro InfoTek 2.67 17.28 0.46 PX PRAXAIR INC LrgeCor Materls 2.64 14.69 0.39 HSIC SCHEIN HNRY MidlGro HlthCar 3.09 12.16 0.38 HPQ HEWLETT-PCK LrgeGro InfoTek 1.71 21.45 0.37 EBAY EBAY INC LrgeGro InfoTek 2.73 11.88 0.32 BA BOEING CO LrgeCor Indstrl 2.47 12.77 0.32 IBM INTL BUS MA LrgeCor InfoTek 29.31 5.20 Commitment Return Impact Security ID Security Description Style Sector 3.41 -12.23 -0.42 VOLV VOLVO AB SW LrgeVal Dsctnry 2.26 -11.08 -0.25 FISV FISERV INC MidlGro InfoTek 3.86 -4.50 -0.17 LTR LOEWS CORP LrgeVal Finance 2.14 -6.42 -0.14 CTL CENTURYTEL MidlVal Tel&Utl 1.28 -9.07 -0.12 TYC TYCO INTL LrgeCor Indstrl 1.63 -6.93 -0.11 S SPRINT NEXT LrgeGro Tel&Utl 2.26 -4.27 -0.10 WEN WENDY'S MidlGro Dsctnry 2.28 -3.88 -0.09 GM GEN MTR LrgeGro Dsctnry 0.72 -9.36 -0.07 MKC MCCORMK &CO MidlCor Staples 2.26 -2.97 -0.07 BUD ANHEUSR-BSH LrgeCor Staples 22.10 -1.53 Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 • 888-962-8336 • http:/lwww.rockwoodcapital.com Page 6 Single Point Style Map for CR&M Core Equity Composit Quarter Ending 9/30/2007 Large Cap Mid Cap Small Cap 1 0 -1 + -1 0 1 ~ Value L Core Style • CR&M Core Equity .37 1 Broad Market -.04 ~/ Benchmark .15 Growth ~ Size .02 .41 .30 Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 • 888-962-8336 • http:/Iwww.rockwoodcapital.com Page 7 Appendix for CRBM Core Equify Composit Quarter Ending 9/SO/O7 Style Floldings LrgeVal DOW DOW CHEMICL 42.0 12.1 3.5 2.36 -1.13 2.2 Materls LMT LOCKHD MART 38.9 14.1 1.4 5.43 16.51 3.1 Indstrl LTR LOEWS CORP 27.3 12.0 .5 1.59 -4.50 3.9 Finance PCG PG&E CORP 15.8 14.8 3.0 1.87 6.84 2.3 Tel&Utl PPL PPL CORP 18.0 20.5 2.5 3.18 .05 3.1 Tel&Utl T AT&T INC 253.4 20.9 3.3 2.27 3.28 2.7 Tel&Utl VOLV VOLVO AB SW 40.3 17.4 7.4 3.62 -12.23 3.4 Dsctnry Portfolio 59.7 15.2 3.0 2.95 .71 20.6 7( 6.8) Rank 98 5 5 Total Market 154.3 13.2 2.5 1.40 32.6 LrgeCor BA BOEING CO 72.5 20.4 1.4 12.38 11.88 2.7 Indstrl BUD ANHEUSR-BSH 39.1 19.7 2.3 10.00 -2.97 2.3 Staples CL COLLATE-PAL 33.1 20.5 2.0 18.67 3.41 1.5 Staples IBM INTL BUS MA 143.2 16.0 1.2 8.55 12.77 2.5 InfoTek PX PRAXAIR INC 23.0 21.7 1.5 4.75 17.28 2.7 Materls SPG SIMON PPTY 20.8 45.0 3.4 5.43 -6.35 .9 Finance TYC TYCO INTL 67.2 -46.9 1.2 4.40 -9.07 1.3 Indstrl Portfolio 62.1 21.8 1.7 9.32 6.65 13.8 7( 6.2) Rank 83 1 9 Total Market 77.0 18.3 1.4 4.50 11.3 LrgeGro CSCO CISCO SYS 169.9 23.0 .0 5.40 19.53 2.4 InfoTek DISH ECHOSTAR 19.4 28.7 .0 85.71 8.91 2.7 Dsctnry EBAY EBAY INC 43.7 32.2 .0 3.79 21.45 1.7 InfoTek GM GEN MTR 21.4 12.6 2.7 -6.01 -3.88 2.3 Dsctnry HPQ HEWLETT-PCK 115.9 17.5 .7 3.14 12.16 3.1 InfoTek PCP PREC CASTPT 16.7 22.9 .1 5.38 19.85 5.5 Indstrl S SPRINT NEXT 59.1 99.0 .5 1.15 -6.93 1.6 Tel&Utl SGP SCHERING-PL 45.6 29.8 .8 5.14 6.01 .8 HlthCar TMO THERMO FISH 22.1 44.6 .0 1.52 11.91 2.3 HlthCar Portfolio 54.4 23.7 .5 12.84 11.88 22.3 9( 7.2) Rank 89 92 84 Total Market 76.4 27.7 .6 6.80 21.2 MidlVal BLL BALL CORP 5.4 15.9 .8 4.05 3.27 .8 Materls CTL CENTURYTEL 5.3 16.2 .5 1.69 -6.42 2.1 Tel&Utl HNZ HEINZ (HJ) 15.1 19.2 3.0 8.14 -.95 2.3 Staples IFF INTL FLV8~FR 4.7 18.4 1.6 4.68 3.05 2.6 Materls Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 • 888-962-8336 • http:/lwww.rockwoo dcapital.com Page 8 r ~ ~ i~ ~ ~ ~ ~ ~ ~ iiir~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~/ ~ ~ r ~ ~~ ~ ~ ~ ~ Append/x for CRSM Core Equity Composit Quarter Ending 9/30/07 Style Holdings .- .. .. .. LNT ALLIANT ENR 4.3 11.5 3.1 1.59 .24 2.2 Te18~Ut1 Portfolio 7.2 15.9 1.9 4.11 -.50 10.0 5( 4.5) Rank 80 17 88 Total Market 8.1 14.5 2.7 -3.00 10.2 MidlCor MKC MCCORMK &CO 5.0 21.9 2.0 4.93 -9.36 .7 Staples RYAA RYANAIR 11.7 18.7 .0 10.56 1.0 Indstrl SWY SAFEWAY INC 14.9 17.2 .7 2.40 -1.91 2.8 Staples TROW PRICE GROUP 13.8 23.6 1.3 5.22 8.50 3.0 Finance Portfolio 13.1 20.0 1.0 3.99 3.20 7.5 4( 3.1) Rank 1 86 66 Total Market 8.3 21.6 1.1 -1.20 5.4 MidlGro FISV FISERV INC 9.5 22.6 .0 3.96 -11.08 2.3 InfoTek HSIC SCHEIN HNRY 4.8 23.6 .0 3.04 14.69 2.6 HlthCar IFX INFINEON 12.4 99.0 .0 4.42 2.1 InfoTek NYX NYSE EURONE 19.4 40.5 .3 2.25 5.27 .6 Finance SNN SMITH & NEP 11.7 29.0 .9 -.39 2.4 HlthCar SRCL STERICYCLE 3.9 33.3 .0 5.99 29.70 3.0 Indstrl VRSN VERISIGN 7.7 99.0 .0 3.07 14.08 1.8 InfoTek WAT WATERS CORP 5.9 24.4 .0 15.65 15.64 1.7 HlthCar WEN WENDY'S 3.2 47.1 1.3 4.19 -4.27 2.3 Dsctnry WOOF VCA ANTECH 3.2 28.5 .0 6.29 11.35 2.7 HlthCar Portfolio 7.1 33.0 .2 5.58 8.71 21.5 10( 9.2) Rank 61 94 63 Total Market 7.4 62.5 .3 1.90 9.3 Missing AHO 2.1 BAY 2,2 COV ,p TEL ,p 4.3 4 Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 •888-962-8336 • http://www.rockwoodcapital.com Page 9 Appendix for CRSM Core Equity Composit Quarter Ending 9/30/07 Sector Holdings .. _ ._ Staples BUD ANHEUSR-BSH 39.1 19.7 2.3 10.00 -2.97 2.3 LrgeCor CL COLLATE-PAL 33.1 20.5 2.0 18.67 3.41 1.5 LrgeCor HNZ HEINZ (HJ) 15.1 19.2 3.0 8.14 -.95 2.3 MidlVal MKC MCCORMK &CO 5.0 21.9 2.0 4.93 -9.36 .7 MidlCor SWY SAFEWAY INC 14.9 17.2 .7 2.40 -1.91 2.8 MidlCor Portfolio 22.8 19.0 1.9 8.31 -1.67 9.5 5( 4.4) Rank 99 48 78 Total Market 92.5 19.3 2.4 3.71 7.7 Benchmark 64.5 46.8 2.2 2.87 8.3 Rank 95 4 41 Dsctnry DISH ECHOSTAR 19.4 28.7 .0 85.71 8.91 2.7 LrgeGro GM GEN MTR 21.4 12.6 2.7 -6.01 -3.88 2.3 LrgeGro VOLV VOLVO AB SW 40.3 17.4 7.4 3.62 -12.23 3.4 LrgeVal WEN WENDY'S 3.2 47.1 1.3 4.19 -4.27 2.3 MidlGro Portfolio 23.1 20.5 3.2 22.57 -3.38 10.7 4( 3.9) Rank 76 88 1 Total Market 25.9 34.3 1.1 -4.23 11.7 Benchmark 32.5 27.4 1.3 -6.08 12.8 Rank 21 56 15 HlthCar HSIC SCHEIN HNRY 4.8 23.6 .0 3.04 14.69 2.6 MidlGro SGP SCHERING-PL 45.6 29.8 .8 5.14 6.01 .8 LrgeGro SNN SMITH i~ NEP 11.7 29.0 .9 -.39 2.4 MidlGro TMO THERMO FISH 22.1 44.6 .0 1.52 11.91 2.3 LrgeGro WAT WATERS CORP 5.9 24.4 .0 15.65 15.64 1.7 MidlGro WOOF VCA ANTECH 3.2 28.5 .0 6.29 11.35 2.7 MidlGro Portfolio 11.6 28.7 .2 5.83 10.13 12.5 6( 5.4) Rank 99 49 99 Total Market 61.4 32.4 1.4 1.74 10.8 Benchmark 56.3 28.7 2.6 -1.29 11.1 Rank 67 49 1 Materls BLL BALL CORP 5.4 15.9 .8 4.05 3.27 .8 MidlVal DOW DOW CHEMICL 42.0 12.1 3.5 2.36 -1.13 2.2 LrgeVal IFF INTL FLV&FR 4.7 18.4 1.6 4.68 3.05 2.6 MidlVal PX PRAXAIR INC 23.0 21.7 1.5 4.75 17.28 2.7 LrgeCor Portfolio 20.6 16.7 2.0 4.03 6.61 8.2 4( 3.5) Rank 26 67 30 Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 • 888-962-8336 • http://www.rockwoodcapital.com Page 10 Appendix *or CRBM Core Equity Composit Quarter Ending 9/30/07 Sector Holdings Total Market 17.4 18.4 1.8 9.12 4.5 Benchmark 19.1 36.0 1.6 12.75 4.5 Rank 37 2 66 InfoTek CSCO CISCO SYS 169.9 23.0 .0 5.40 19.53 2.4 LrgeGro EBAY EBAY INC 43.7 32.2 .0 3.79 21.45 1.7 LrgeGro FISV FISERV INC 9.5 22.6 .0 3.96 -11.08 2.3 MidlGro HPQ HEWLETT-PCK 115.9 17.5 .7 3.14 12.16 3.1 LrgeGro IBM INTL BUS MA 143.2 16.0 1.2 8.55 12.77 2.5 LrgeCor IFX INFINEON 12.4 99.0 .0 4.42 2.1 MidlGro VRSN VERISIGN 7.7 99.0 .0 3.07 14.08 1.8 MidlGro Portfolio 79.0 25.3 .3 4.71 10.23 15.9 7( 6.8) Rank 59 79 87 Total Market 81.8 29.2 .5 5.41 14.8 Benchmark 65.5 26.5 .7 5.16 16.0 Rank 79 70 9 Indstrl BA BOEING CO 72.5 20.4 1.4 12.38 11.88 2.7 LrgeCor LMT LOCKHD MART 38.9 14.1 1.4 5.43 16.51 3.1 LrgeVal PCP PREC CASTPT 16.7 22.9 .1 5.38 19.85 5.5 LrgeGro RYAA RYANAIR 11.7 18.7 .0 10.56 1.0 MidlCor SRCL STERICYCLE 3.9 33.3 .0 5.99 29.70 3.0 MidlGro TYC TYCO INTL 67.2 -46.9 1.2 4.40 -9.07 1.3 LrgeCor Portfolio 31.3 22.1 .6 6.65 16.93 16.6 6( 4.7) Rank 99 13 99 Total Market 91.1 19.5 1.5 3.90 11.1 Benchmark 63.3 23.2 1.1 5.34 11.6 Rank 83 10 97 Tel&Utl CTL CENTURYTEL 5.3 16.2 .5 1.69 -6.42 2.1 MidlVal LNT ALLIANT ENR 4.3 11.5 3.1 1.59 .24 2.2 MidlVal PCG PG&E CORP 15.8 14.8 3.0 1.87 6.84 2.3 LrgeVal PPL PPL CORP 18.0 20.5 2.5 3.18 .05 3.1 LrgeVal S SPRINT NEXT 59.1 99.0 .5 1.15 -6.93 1.6 LrgeGro T AT&T INC 253.4 20.9 3.3 2.27 3.28 2.7 LrgeVal Portfolio 63.8 18.2 2.3 2.08 .01 14.0 6( 5.8) Rank 71 96 80 Total Market 71.7 25.2 2.6 1.58 6.9 Benchmark 47.8 89.7 2.0 .91 6.4 Rank 88 4 93 Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 • 888-962-8336 • http:l/www.rockwoodcapital.com Page 11 Appendix for CRSM Core Equify Composif Quarter Ending 9/30/07 Sector Holdings - - .. Finance LTR LOEWS CORP 27.3 12.0 .5 1.59 -4.50 3.9 LrgeVal NYX NYSE EURONE 19.4 40.5 .3 2.25 5.27 .6 MidlGro SPG SIMON PPTY 20.8 45.0 3.4 5.43 -6.35 .9 LrgeCor TROW PRICE GROUP 13.8 23.6 1.3 5.22 8.50 3.0 MidlCor Portfolio 21.1 17.3 1.1 3.35 .74 8.4 4( 2.8) Rank 99 5 99 Total Market 74.3 13.3 2.5 -3.56 21.1 Benchmark 54.2 21.8 1.8 -2.14 19.1 Rank 87 4 90 Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 •888-962-8336 • http://www.rockwoodcapital.com Page 12 r ~ ~ ~ ~^ r ~ i~ r ~ ~ iit~ ~ r ~ ~ ~ w ~ ~ ~ ^~ii i~ ~ ~ i~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ iii ~ Appendix for CRSM Core Equity Composit Quarter Ending 8/30/07 Portfolio Charact®ristics .. Portfolio 37.8 20.9 1.3 4.42 7.07 46( 38.1) 467348. Total Market 81.3 18.8 1.6 1.80 Benchmark 68.4 26.2 1.5 1.56 Rockwood Capital Advisors, LLC 721 Emerson Road, Suite 565 • St. Louis, MO 63141 • 888-962-8336 • http://www.rockwoodcapital.com Page 13 ~ } 't. s y s1 Roc~cwooo EQu~-rir Objective: Seeks capital appreciation through a diversified equity portfolio. Goal, is to outperform the appropriate benchmark with less risk. Philosophy: ^ Long-term relative price trend analysis exposes the two primary drivers ^ of stock price behavior -underlying fundamentals and investor sponsorship (or psychology) that leads to changes in trend direction, either positive or negative. (18 - 24 months) Relative Price Cycle ~~~ r w 1• Positive Phase ?+ +W A B _ ns C Negative Phaw~ I_....---- - ---_.._.. Annual Relative Return I I ~~ ~ ', -~.~~~~ ',;mss ~ ~~ Unclear Early ;Developing Accelerating' , ,Established Ear1j f~,>~:~^ia,, ~~r. _ _ . gc;.r^Iera!ingtSt~Llishetf; tlne!~.>~ Uptrend Acceleration; Uptrend Uptrend '~ , Uptrend .>~rrierah r; C'c:vr: E!7~ ~ i:rJ .ntrrta~J . ~7oslr,trend :Dar;nl=~ ~~ :~a, ~-~ Ranking Top Percentile 5cn Percentile Upper Quartile Median Third Quartile Lower Quartile 95rn Percentile Worst A Com Ilin C for Diversification I~ g Year-to-Year 2000 2001 2002 2003 2004 2005 2006 Mid Cap Small Cap Rockwood Rockwood Intl. Intl. Stocks Stocks Strategic Nasdaq Strategic Stocks Stocks Equity 50.00% Equity 8.20% 2.60% -3.48% 24.x4°<° 13.54% 26.34% Large Cap Rackwood Strategic Large Cap Small Cap Mid Cap Mid Cap Large Cap Value ,., ;. Value Stocks Stocks Stocks Value 7.00% -15.50% 47.30% 20.22% 12.62% 22.25 Rockwood Strategic Large Cap Mid Cap Mid Cap Small Cap Large Cap Small Cap Equity Value Stocks Stocks Stocks Value Stocks 2 37°I° -5.60% 0 -16.20 /0 0 40.10 /0 0 18.33 /0 0 6.97 /0 0 18.37 /o Small Cap Mid Cap Intl. Intl. Intl. Stocks Stocks Stocks Stocks Stocks S8P 50 -3.00% -5.60% -16.30% 38.50% 17.59% 15. /o 0 ` Small Cap Large Cap Large Cap Mid Cap Stocks ~~ Value Growth Stocks - .10% -11.90 -20.50% E ~! q ~ 31.10% 16.49% 5.09% 15.26% Intl. Large Cap Large Cap Rockwood Stocks Growth P 500 Value S8P 5 Strategic -14.00% -20.40% -2 % 30.00% 10.9 /0 4.84% Equity 13.70% Large Cap Int. Large Cap Large Cap Nasdaq Small Cap Nasdaq Growth Stocks Growth Growth Stocks -22.40% -21.20% -27.90% 9.80% 8.59% 4.32% 9.52% Nasdaq Nasdaq Nasdaq S&P 0 Large Cap Nasdaq Large Cap -39.30 -22.40% -31.60% 28.70% Growth 1.37% Growth 6.30% 9.07% (Trailing Performance record by Equity Investment Style) Rockwood Strategic E ^ Russe111000 I Growth Index Russell 2000 Index Nasdaq Index ^ Russell 1000 Value Index ^ MSCI EAFE Index ^ Russell Mid-Cap Index S&P 500 uf- V-5 A Compelling Cas'~ for Diversification Over the Longer-Term (Cumulative Performance results by Equity Investment Style) Zooa - aoo6 100% 80% 60% 40% 20% 0% -20% -40% -60% 80°/ 86% (~~)'io ~ ~ `.'~o -42°,/0 ---- Straret*ic Equity Portfolio Mid Cap Small Cap Large Value --- Intematianal SAP 500 Large Cap Growth _.___ Nasdaq - o 2000 2001 2002 2003 2004 2005 2006 2007 An Agn~tic View Rockwood Strategic Equity Por~olio Style Box Breakdown Value Blend Growth Apri12000 Apri12002 Large Medium Small Value Blend Growth Apri12004 Apri12006 Average Market Cap Average Market Cap Average Market Cap Average Market Cap $73.6 billion $10.8 billion $18.8 billion $15.7 billion Median Market Cap Median Market Cap Median Market Cap Median Market Cap $24.2 billion $4.4 billion $5.7 billion $8.7 billion Value Blend Growth Value Blend Growth • • S& P 500 vs road Market . Ca turin p g the Best of Both Worlds January 2007 ao~ 12 Month Price Change of S&P 500 Index Relative to CR Universe 30~ Zoe ion S&P 500 Outperforming Broad Market ~~~ o~ -ion ~ -20~ Broad Market Out erfo i p rm ng S&P 500 -30~ ~ i1f b h 00 q O ei N M a r r h f~ r r ao 00 00 ro b q q q q q q q q q q q rl 'i rl 'i ei rl ed ri 'i ~i ri b b ~ q q O r-1 N M V 1f1 b P OD q O 'i N M V IA b l~ oD W 00 ao ao q q q q q q q q q q O O O O O O O O q q q q q q q q q q q q q q q O O O O O O O O rl ei 'i ri ei rl ei ri •i ~i e~ .-I rl rl ~ N N N N N N N N ~i ei ei ti •i 'i •i ei rl rl rl .i 'i rl ~i rl rl •i rl ~ •i rl •i ei ~-1 'i •i rl rl ei ri •i ri rl ei 'i •i rl ~ rl 'i ei ei rl rl rl rd ei ei r1 ri rl rl ~ rl ei ei r~/ •i ei rl rl rl ri 'i ei rl 'i • Rock~rvood • • Strate c E u~ Portfol ~o q ~ Monthly Performance Relative to S&P 500 Index January 2000 -December 2006 10 68% Rate of Success 8 6 4 2 0 _~ -4 T h l Recovery from Energy peak, d t i i _6 ogy ec no bubble bear market er ng per o en of low volatility burst -8 -10 Jan-00 Jan-01 Jan-02 Jan-03 Jan-04 Jan-OS Jan 06 ~BOE/NG March 23, 2007 Dear Shareholder: I am pleased to invite you to attend The Boeing Company's 2007 Annual Meeting of Shareholders, which will be held an Monday, April 30, 2007, beginning at 10:00 a.m., Central time, in Chicago, Illinois. We will meet at The Field Museum, which is located at 1400 South Lake Shore Drive in Chicago. Activities at the Annual. Meeting will be limited to the items of business listed in the Notice of Annual. Meeting of Shareholders. The following items of business will be presented: (1) election of eleven directors; (2) advisory vote on the appointment of the Company's independent auditors; and (3) vote on nine shareholder proposals, if they are presented. Your Board of Directors recommends a vote for the election of the nominees for director and approval of an advisory vote on the appointment of the Company's independent auditors. The Board recommends a vote against each of the shareholder proposals. We will also report on the activities of the Company. You will have an opportunity to submit questions or comments on matters of interest to shareholders generally. Your vote is important. Whether or not you plan to attend the Annual Meeting in person,l urge you to complete t11e proxy card and return it promptly. Very truly yours, 1 ~~~-~ W. James McNerney, Jr. C3tairman of t)ze Board, President and Chief Executive Officer t-~oc.~doU+- V~~~~ls~ ~- s ITEM 3. SHAREHOLDER PROPOSAL ON DISCLOSURE OF FOREIGN MILITARY SALES The School Sisters of Notre Dame of St. Louis, 320 East Ripa Avenue, St. Louis, MO 63125-2897, owners of 200 shares of common stock, and the Sisters of Charity, BVM, 205 West Monroe, Suite 500, Chicago, IL 60606- 5061, owners of at least 100 shares of common stock, along with additional co-sponsors, have advised the Company that they intend to present the following resolution at the Annual Meeting. Approval of this proposal would require- the affirmative vote of a majority of the outstanding shares of Boeing stack present in person or by proxy and entitled to vote at the Annual Meeting. Shareholder Resolution Foreign Military Sales WHEREAS the United States exports weapons and related military services through foreign military sales (government-to-government), direct commercial weapons sales (LJ.S. companies to foreign buyers), equipment leases, transfers of excess defense materiel and emergency drawdowns of weaponry. The U.S. ranked first in arms transfer deliveries with developing nations, including thaw in the Near East and Asia, with $7.746 billion for 2005. The weapons sold range from ammunition to tanks, combat aircraft, missiles and submarines. These figures were taken from The Department of Defense Security Assistance Agency's "Facts Book" release at the end of fiscal year 2005, September 30, 2005. A listing of countries located in the regions defined for the purpose of this analysis-Asia, Near East, Latin America, and Africa-is provided at the end of the report "Conventional Arms Transfers to Developing Nations, 1997-2004," Congressional. Research Service, 8-29-05. http:/ /M~ww. fczs. nrg/sgp/cns/natsec/RL33051. pdf In a number of recent LJ.S. combat engagements (e.g., the first Gulf War, Somalia, Afghanistan and Iraq), our troops faced adversaries who had previously received U.S. weapons or military technology. In Fiscal Year 2005, Boeing was ranked as 2nd largest Department of Defense contractor with $18.8 billion in contracts. (100 Companies Receiving the Largest Dollar Volume of Prime Contract Awards-Fiscal Year 2005, Government B'xeeaztive, 8-'15-t}6) RESOLVED: Shareholders request that, within six months of the annual meeting, the Board of Directors provide a comprehensive report, at reasonable cost and omitting proprietary and classified information, of Boeing's foreign sales of weapons-related products and services. Supporting Statement We believe it is reasonable that the report include: 1. Processes used to determine and promote foreign sales e.g. Israel, Saudi Arabia, Egypt and other Middle East countries; 2. Criteria for choosing countries with which to do business, including selling weapon components and technology and subcontracting arms manufacturing and assembly overseas; (Arms without Borders, Amnesty International LJSA) 3. Procedures used to negotiate foreign arms sales, government. ta-government and direct commercial sales and the percentage of sales for each category; 4. Categories of military equipment or components, including dual use items exported for the past three years, with as much statistical information as permissible; contracts for servicing/maintaining equipment; offset agreements; and licensing and/or co-production with foreign governments. We believe with the American Red Cross that "the greater the availability of arms, the greater the violations of human rights and international humanitarian law." Global security is the security of all people. Several times in our recent history, we've seen weapons sold to one country result in a threat to our own security. We know, too, that there is an increase in human rights abuses inflicted on women and children, people of minority ethnicities, NGOs offering medical services and, now, injuries, torture and death of employees of private military corporations contracted to the DOD (e.g. Iraq). 54 Board of Directors' Response The U.S. government relies on the technological and manufacturing capability of the private sector to develop the expertise and produce the equipment it has determined will be needed to achieve a sound defense posture as the nation faces new and vau-ied threats. The Company, with its technological capabilities and expertise, participates in the nation's defense activities in the belief that it is appropriate to support government decisions made in the interest of peace and national security. The Company sells military products only in strict compliance with all U.S. laws, regulations and governmental policies/procedures that control the export, sale and transfer of military products and technologies to foreign entities. The Board of Directors believes that disclosure of the information requested by this proposal-such as the processes used to determine and promote foreign military sales, the criteria for choosing countries with which to do business and the procedures used to negotiate foreign arms sales-involves policies/procedures that are properly made by national legislative and executive governmental officials, and is properly within the purview of these government policymakers and regulators. The Board of Directors also believes that producing the report requested by this proposal is unnecessary because sufficient information is publicly available. The Company's foreign military sales are made under contract~S with the U.S. government, which then are accepted and delivered by the U.S. government to the foreign government. These sales are a matter of public record through U.S. government-provided information or the news media. The Department of Defense (foreign military sales) and Department of State (direct commercial sales) provide notification of such sales to Congress and the media. In addition, the Company's Annual Report, periodic reports on Forms 10-K and 10-Q, and website provide extensive information concerning the Company's military products and services. The "Selected Programs, Products and Services" section of the Company's 200b Annual Report (pages 85-90) contains detailed information about the Company's Integrated Defense Systems ("IDS") business products, including the sale of products to foreign governments. Note 24 to the Consolidated Statements of Operations in the Company's 2006 Form 10-K brellc down IDS's sales to Europe, Asia and the U.S. government. Finally, the Company's website at www.hoeing.corn/ids/index.html contains extensive information regarding the IDS business segments, including a full list of lDS's products and a chart detailing IDS's monthly major deliveries (www.boeing.comJids/ids-back/deliveries.html). The Board believes this disclosure provides the Company's shareholders with adequate information concerning the C,ompany's IDS business. Accordingly, the Board of Directors does not believe that the report requested by this proposal is warranted or that the report would provide meaningful additional information to shareholders. THE BOARD OF DH2F,CTORS UNANIMOUSLY RECOMMENDS A VOTF. AGAINST PROPOSAL ~. ~S ITEM 4. SHAREHOLDER PROPOSAI, ON HUMAN RIGHTS POLICIES The Province of Saint Joseph of the Capuchin Order, 1015 North Ninth Street, Milwaukee, WI 53233, owner of at least 200 shares of common stock, along with additional. co-sponsors, has advised the Company that it intends to present the following resolution at the Annual Meeting. Approval of this proposal would require the affirmative vote of a majority of the outstanding shares of Boeing stock present in person or by proxy and entitled to vote at the Annual Meeting. Shareholder Resolution Develop & Adopt Human Rights Policies WHEREAS, for at least a decade, Boeing has received a shareholder resolution asking it to develop a comprehensive human rights policy governing its operations abroad, especially China. As yet no such policy has been enacted; nor has the company evidenced any significant movement on resolving its shareholders' concern. Meanwhile the United States Government and human rights groups continually list China as one of the world's most egregious violators of human rights. Un its website discussing China, Boeing features at length the history of its operations in that now-Communist state. However, as of the writing of dlis resolution not one word therein refers to any effort to ensure its China employees can organize, speak freely and be free of harassment by Government/Party officials in its plants-rights assumed in all free societies. On the contrary, Boeing has been called "China's most valuable lobbyist." It has lobbied the U.S. government to grant China Most Favored Nation status. Meanwhile its patriotic union members in the U.S.A. find their jobs being sent there. At last year's annual meeting a similar shareholder resolution received aver 20% of the vote. In stating its opposition, management assured shareholders it is serious about the issue. It agreed to discuss these concerns with the proponents. Yet, since that 2006 annual meeting not one member of the Board nor management have contacted the proponents to discuss this critical issue. Afollow-up letter to Mr. McNerney on May 22, 2006 by the resolution's main proponent asked "your staff to move on this issue in a way that would be so constructive" that no further resolution would need to he filed again. The letter received no response. Thus, as last year, despite its professed concerns, Boeing has not acted on them as requested by the resolution. We believe transnational corporations operating in countries with repressive governments, ethnic conflict, weak rule of law, endemic corruption, or poor labor and environmental standards face serious reputational risks and diminished share value if they are perceived to be responsible for, or complicit in, human rights violations; While other companies have adopted comprehensive human rights policies, including Ford for its China operations, Boeing has no comprehensive human rights policy enabling it to effectively manage and avoid allegations of aiding and abetting such abuses; We believe significant commercial advantages may accrue to Boeing by adopting such a policy including: enhanced corporate reputation, improved employee recruitment and retention, improved community and stakeholder relations, and reduced risk of adverse publicity, divestment campaigns, and law suits; RESOLVED: shareholders request die Board to develop and adopt a comprehensive human rights policy to include an explicit commitment to support and uphold the principles and values contained in the Universal Declaration of Human Rights no later than November 5, 2007. We suggest the Board adopt such a policy at the earliest possible time and that it issue a report on the progress made in this regard, especially in countries like China who consistently violate basic human rights. Board of Directors' Response The Company agrees with the principles on which this proposal is based and already addresses the concerns it raises, making this proposal unnecessary. The Company already has in place policies that promote improvement of working conditions, protection of the environment and achievement of diversity. T11e Company's related policies and procedures are also designed to ensure that its operations worldwide are conducted using the highest standards of integrity and ethical business conduct applied uniformly and consistently. S6 The Company undertook a thorough review of its policies and procedures, as well as an evaluation of human rights principles and codes, advanced by various international organizations such as the Global Sullivan Principles of Social Responsibility, the Universal Declaration of Human Rights and standards issued by the International Labor Organization. That review included an assessment of the impact on the Company's foreign subsidiaries, consultation with other companies about their own experience in these matters, and an evaluation of the practicalities associated with adopting the concepts in these various third-party codes. As a result of this review, the Company adopted a Boeing-specific set of human rights principles, "The Boeing Company Code of Basic Working Conditions and Human Rights," which represents the Company's commitment to fundamental standards in the following important areas: Non-Discrimination and Harassment; Freedom of Association; Safety, Health and Environmental Affairs; Work Environment and Compensation; Hours of Work and Work Scheduling; Expectations far our Suppliers; and Forced Labor and Child Labor. In accordance with its definition of Good Corporate Citizenship, the Company invests in the communities where its employees work and live, both in the United States and abroad. The Company s Learning Together program provides every employee with Company-funded opportunities to realize their full potential through continuing education. In China, the Company's philanthropic activities include support of the China Charity Federation (a nationwide nongovernmental charity organization delivering assistance and services to the poor and disaster victims), the Golden Key Research Center of Education for Visually Impaired (providing education for blind children in China to enable them to support themselves as adults), Junior Achievement International China, Inc. (providing market-driven economics education far the youth of China), and the Philip Hayden Foundation (helping China's orphaned and special needs children.). These initiatives help build a framework for local development that is fundamental to the furtherance of human rights. The Company's policies in other important functional areas also demonstrate its commitment to human rights and responsible corporate citizenship. For example, the policy on Safety, Health and Environmental Affairs states the Company's commitment to provide employees with a safe and healthful workplace, protect the environment wherever the Company conducts business, and strive for excellence in safety, health and environmental stewardship. The policy on People states the Company's commitment to promote a work environment that fosters communication, productivity, creativity, teamwork and employee satisfaction, and to provide fair and equitable compensation anal benefits. For the reasons set forth above, the Board of Directors believes that adoption of the policy called for by this proposal is unnecessary. THE BOARD OE DIRECTORS UNANIMOUSLY RECOMMENDS ,~ VOTE, AGAINST PROPOSA[. 4. 57 ITEM 5. SHAREHOLDER PROPOSAL ON DISCLOSURE OF CHARITABLE CONTRIBUTIONS The National Legal and Policy Center, 107 Park Washington Court, Falls Church, VA 22046, owner of 58 shares of common stock, has advised the Company that it intends to present the following resolution at the Annual Meeting. Approval. of this proposal would require the affirmative vote of a majority of the outstanding shares of Boeing stock present in person or by proxy and entitled to vote at the Annual Meeting. Shareholder Resolution Charitable Contributions Report Resolved: The shareholders request that Boeing provide a report updated semi-annually, omitting proprietary information and at reasonable cost, disclosing the Company's: 1. Policies and procedures for charitable contributions (both direct and indirect) made with corporate assets, 2. Monetary and non-monetary contributions made to non-profit organizations operating tinder Section 501(c)(3) and 501(c)(4) of the Internal Revenue Code, and any other public or private charitable organizations; 3. Rationale for each of the charitable contributions. This report may be posted on the company's website to reduce costs to shareholders. Supporting Statement: Boeing's assets belong to its shareholders. The expenditure or distribution of corporate assets, including charitable contributions, should be consistent with shareholder interests. Accordingly, the Company's rationale for charitable contributions should be disclosed to shareholders. Company executives exercise wide discretion over the use of corporate assets for charitable purposes. Absent a system. of transparency and accountability for charitable contributions, Company executives may use Company assets for objectives that are not shared by and may be inimical to the interests of the Company and its shareholders. Current disclosure is insufficient to allow the Company's Board and its shareholders to fully evaluate the charitable use of corporate assets, especially for controversial causes. There is currently no single source providing shareholders the information sought by this resolution. Details of contributions only sometimes become known when publicized by recipients. Company contributions to the Rainbow/PUSH coalition, in 2004, 2005, and 2006 were disclosed in Rainbow/PUSH conference programs. Board of Directors' Response The $oard of Directors believes that sufficient information about the Company's charitable contributions already is publicly available, and that this proposal would not result in any meaningful additional information to the Company's shareholders. The Company has prepared a Corporate Philanthropy Report on its 2006 corporate citizenship activities in the United States and internationally. This report is available in print and through the Company s website on the "About Us-Global Corporate Citizenship" page at www.boeing.com. Additional detailed information concerning the Company's charitable contribution programs, such as that requested by this proposal, can be found on the "Global Corporate Citizenship" page of the Company's website. This disclosure includes the total amount of contributions, the types of organizations or services eligible for grants and grant application procedures. As disclosed in the Company's Corporate Philanthropy Report and on the Global Corporate Citizenship page of its website, Boeing focuses its charitable giving domestically in five main areas: education, health and human services, culture and the arts, civic and environmental issues. Internationally the focus is on primary and secondary education, health and human services and disaster relief. While mast contributions are made in the communities where Boeing 58 people work and live, on some occasions Boeing makes contributions to organizations that operate across a nation or around the globe. In 2006, Boeing corporate charit<ble contributions totaled $48.3 million. This figure consists of $40 million in corporate charitable grants and $8.3 million in gift matching contributions. Employee contributions totaled $41 million dollars, which includes nearly $31.3 million in payroll deductions through the Employees Community Fund and $9.7 million dollars through the Company's gift matching programs. Good corporate citizenship is a core value at Boeing, and includes strategic philanthropy (including cash grants, in-kind and surplus donations, and contributions of intellectual capital); volunteerism; employee drives; gift matching programs; the Employees Community Fund of The Boeing Company; and philanthropy-related sponsorships, business contributions and business sponsorships. The Company's corporate citizenship activities are site-based and extend to 27 states in the United States, 14 other countries and four international regions where the Company has a presence. The Company identifies and partners with organizations that will transform these communities for the better. In general, dIe Company makes charitable contribution decisions with the goal of providing the maximum benefit for employees' communities, meeting real needs in the short run while providing broader positive effects beyond the period of the Company's involvement. The Company also recognizes the need for accountability and. risk management in connection with its philanthropic contributions program, and has well-established practices for the review, analysis and recommendation of contributions that are managed by the Company s Global Corporate Citizenship (GCC) function, which is overseen by the Senior Vice President of Human Resources and Administration. This senior executive chairs the Global Corporate Citizenship Committee, which is composed of the CEO and several of the members of the Executive Council. The committee meets quarterly to review and approve the Company's philantlopic philosophy, both domestically and internationally. In order to minimize risk to the Company, Boeing GCC representatives conduct thorough diligence before grants are approved and funded_ International grant applications also include a legal review. The Company follows a detailed process to ensure compliance with Executive Order 13224, the USA Patriot Act, the Treasury Department's anti-terrorism voluntary guidelines, and applicable U.S. and local laws. The process includes: • Wnrld Tracker. Checks applicants against government watch lists. This process is incorporated into the online grant management system. • Fnreigra Corrupt Prnetces Act (FCPA) Review. A Boeing attorney is assigned to review international grant applications for compliance with the FCPA, which prohibits improper payments to foreign government officials and customers. This includes reviewing the affiliations of an organization's governing body members. Employee contributions related to the Company's gift-matching programs are vetted through this same process as are grants made through the Employees Community Fund of The Boeing Company. The Board of Directors does not believe that the further disclosure sought by this proposal would provide any additional meaningful. information or in any way serve the interests of the Companys shareholders. The report sought by the proponent would duplicate much of what the Company already reports. Further, the Board believes that describing the Company's guiding principles and examples of the programs it supports, as disclosed in the Corporate Philanthropy Report and on the Company's website, provides more context and is more instructive than a list of donations. Such detailed descriptions of every individual donation would involve an unnecessary expenditure of administrative cost and effort, which would produce no corresponding meaningful information or benefit to the Company's shareholders. THE BOARD OF DIRECTORS UNANIMOUSLY RECOMMF,NDS A VOTF, AGAINST PROPOSAL S. 59 ITEM h. SHAREHOLDER PROPOSAL ON DISCLOSURE OP' POLITICAL CONTRIBUTIONS Newgmund Social Investment, 2206 Queen Anne Ave. N., Suite 402, Seattle, WA 98109, as proxy for Mr. Dyke Richard Turner, owner of more than 560 shares, has advised the Company that it intends to present the following resolution. at the Annual Meeting. Approval of this proposal would require the affirmative vote of a majority of the outstanding shares of Boeing stock present in person or by proxy and entitled to vote at the Annual Meeting. Shareholder Resolution Corporate Political Contributions and Trade Association Payments Resolved, that the shareholders of the Boeing Company ("Company") hereby request that the Company provide a report, updated semi-annually, disclosing the Company's: 1. Policies and procedures for political contributions and expenditures (both direct and indirect) made with corporate funds. Monetary and non-monetary political. contributions and expenditures not deductible under section 162 (e)(I)(B) of the Internal Revenue Code, including but not ]invited to contributions to or expenditures on behalf of political candidates, political parties, political committees and other political entities organized and operating under 26 tTSC Sec. 527 of the Internal Revenue Code and any portion of any dues or similar payments made to any tax exempt organization that is used for an expenditure or contribution if made directly by the corporation would not be deductible under section 162 (e)(1)(B) of the .Internal Revenue Code. The report shall include the following: a. An accounting of the Company's funds that are used for political contributions or expenditures as described above; b. Identification of the person or persons in the Company who participated in making the decisions to make the political contribution or expenditure; and c. The internal guidelines or policies, if any, governing the Company's political contributions and expenditures. The report shall he presented to the board of directors' audit committee or other relevant oversight committee and posted on the company's website to reduce costs to shareholders. Stockholder Supporting Statement As long-term shareholders of Boeing, we support policies that apply transparency and accountability to corporate spending on political activities. Such disclosure is consistent with public policy and in the best interest of the Company's shareholders. Company executives exercise wide discretion over the use of corporate resources for political activities. These decisions involve political contributions, called "soft money," and payments to trade associations and related groups that are used for political activities. Most of these expenditures are not disclosed. In 2003-04, the last fully reported election cycle, the Company contributed at least $245,000 in soft money (Center for Political Accountability: http:// www.politicalaccountablity.net/files/TABoeing05-O6.pdf). However, its payments to bade associations used for political activities are undisclosed and. unknown. These activities include direct and indirect political contributions to candidates, political parties or political organizations; independent expenditures; or electioneering communications on behalf of a federal, state or local candidate. The result: shareholders and, in many cases, management do not know how trade associations use their company's money politically. The proposal asks the Company to disclose its political contributions and payments to trade associations and other tax exempt organizations. Absent a system of accountability, company assets can be used for political objectives that are not shared by and may be inimical to the interests of the Company and its shareholders. Relying on publicly available data does not provide a complete picture of the Company's political expenditures. The Company's Board and its shareholders need complete disclosure to he able to fully evaluate the political use of corporate assets. Thus, we urge your support for this critical governance reform. 60 Board of Directors' Response The Board of Directors opposes this proposal as unnecessary because a comprehensive system of reporting and accountability for political contributions in the United States already exists. Current law limits the amount of contributions and the uses of corparate funds, and it also provides for appropriate public disclosure and accountability for compliance. The Board notes that the Company's Political Action Committee ("PAC") contributions are generally reported and publicly available at the appropriate governmental agencies, including the Federal Election Commission, whose website is www.fec.gov. Similarly, Company political contributions at the state and local level are recorded and disclosed by the respective states, for example, in Washington at www.pdc.wa.gov and in California at wwwss.ca.gov. The Board of Directors believes that all. political contributions made by the Company help support the Company's businesses and are in the best interests of the Company and its shareholders. The Company is committed to adhering to the highest standards of ethics and. accountability in engaging in political activities. The Board authorizes annually the maximum aggregate contributions that the Company can make on the state and local level, as permitted by, and in strict compliance with, applicable law. The Company's policy regarding political contributions, a description of which is available in the Company's Ethical Business Conduct Guidelines, sets forth an oversight process that is designed to ensure compliance with current laws and our ethical business conduct principles. Those Guidelines are available on our website at www.boeing.com/companyoffices/aboutus/ethics/ethics_booklet.pdf. Political contributions to federal candidates and political party committees are made by the PAC, which is administered by a committee comprised of four senior management employees, including one executive officer. The PAC is not funded by corporate funds, but from vo]unt<1ry contributions by management-level employees. The Board of Directors recommends that you vote against this proposal because the Company's policy on political. contributions aligns with shareholder interests, and adopting this proposal would result in the unnecessary reporting of information that is already publicly available to the Company's shareholders. THE BOARD OF DIRECTORS UNANIMOUSLY RECOMMF,NDS A VOTE AGAINST PROPOSAL 6. hl ITEM 7. SHAREHOLDER PROPOSAL ON SEPARATING THE ROLES OF CEO AND CHAIRMAN John Chevedden, 2215 Nelson Ave., No. 205, Redondo Beach, CA 90278, as proxy for Thomas Finnegan, 8152 S.E. Ketchum Road, Olalla, WA 98359, owner of 74 shares, has advised the Company that he intends to present the following resolution at the Annual Meeting. Approval of this proposal would require the affirmative vote of a majority of the outstanding shares of Boeing stock present in person or by proxy and entitled to vote at the Annual Meeting. Shareholder Resolution Separate the Roles of CEO and Chairman RESOLVED: Shareholders request that our Board establish a rule (firmly specified in our charter or bylaws if feasible) of separating the roles of our CEO and Board Chairman, so that an independent director who has not served as an executive officer of our Company, serve as our Chairman whenever possible. This proposal gives our company an opportunity to follow SEC Staff Legal Bulletin 14C to cure a Chairman's non-independence. This proposal shall not apply to the extent that compliance would necessarily breach any contractual obligations in effect at the time of the 2007 shareholder meeting. The primary purpose of our Chairman and Board of Directors is to protect shareholders' interests by providing independent oversight of management, including our Chief Executive Officer. Separating the roles of CEO and Chairman can promote greater management accountability to shareholders and lead to a more objective evaluation of our CEO. It is important to take a step forward and support this one proposal to improve our corporate governance since our 2006 governance standards were not impeccable. For instance in 2006 it was reported (and certain concerns are noted): • The Corporate Library (TCL) httr://www.thecnrpnratelihrary.cnrn/ an independent investment research firm rated our company: "D" in Overall Board Effectiveness. "Very High Concern" in CEO Compensation. "High" in Overall Governance Risk Assessment. • We had no Independent Board Chairman-Independent oversight concern. • Plus our Lead Director, Mr. Duberstein, was a director for scandal-ridden Fannie Mae (FNM) and worked as a lobbyist. • The Chair of our Governance Committee, Ms. Ridgway had a history of serving on boards rated "D" or "F" by The Corporate Library. • Mr. Duberstein and Ms. Ridgway each held S board seats-Over-extension concern. • Our CEO came from 3M with a board rated "F" overall by The Corporate Library dtu-ing his tenure. • Mr. Biggs was designated as an "Accelerated Vesting" director by The Corporate Library due to his involvement with a board that accelerated the vesting of stock options just prior to implementation of FAS 123R policies in order to avoid recognizing the related expense-which is now required. • There are too many active CEOs on our board with 4-Independence and over-commitment concern. • Cumulative voting was not allowed. • Our directors could be elected with one-vote from our 800-plus million voting shares. • Furthermore, our management attempted and failed 2-times to exclude this topic from even a shareholder vote. This is in correspondence to the Securities and Exchange Commission. Further details are in The Boeing Company (Jan. 27, 2005) and The Boeing Company (March 10, 2005 Reconsideration) available through SECnet at http://www.wsb.com/. The above status shows there is room far improvement and reinforces the reason to take one step forward now and vote yes to: Separate the Roles of CEO and Chairman Yes on 7 62 Board of Directors' Response The Board of Directors believes that it is in the best interests of the Company and its shareholders for the $oard to have the flexibility to determine who should serve as Chairman of the Board at any particular point depending on the circumstances, including whether such director is an independent director or the Chief Executive Officer. At the present time, the Board believes that the Company and its shareholders are best served by having the Chief Executive Officer also serve as Chairman of the Board. While the Board may separate these positions in the future should circwnstances change, it believes that implementing this proposal would deprive the Board of its ability to organize its functions and conduct its business in the most efficient and effective manner. The Company's Corporate Governance Principles, which are set forth on the Company's website at www.boeing.com/corp~ov/corp_gov_principles.html, provide that if the Chief Executive Officer currently holds the position of Chairman, an independent Lead Director will be elected annually by a majority of the independent directors upon a recommendation from the Governance, Organization and Nominating Committee. Pursuant to these guidelines, Mr. Duberstein, an independent director, has served as Lead Director of the Board of Directors since his election to this position on December 12, 2005. The Board of Directors has been, and continues to be, a strong proponent of Board independence. As a result, the Company's corporate governance structures and practices include several additional independent oversight mechanisms. Currently, all of our directors other than the Chairman and Chief Executive Officer, including each member of the Board's Audit, Compensation, Finance and Governance, Organization and Nominating Committees, are independent directors under the New York Stock Exchange's independence standards. The Board believes that the Company's Corporate CToveruance Principles ensure that strong and independent directors will continue to effectively oversee the Company's management and key issues related to long-range business plans, long-range strategic issues and risks, and integrity. Under these governance principles, the Lead Director presides over executive sessions of the Board that are held at each regularly scheduled Board meeting and facilitates communication between independent directors and management. The Lead Director also provides input with respect to the agendas for Board and committee meetings that are prepared by the Chief Executive Officer and the committee chairpersons. Furthermore, each director is free to suggest items for the Board agenda, and to raise at any Board meeting subjects that are not on the agenda for that meeting. Finally, the governance principles provide that all Board committees, including those whose members are exclusively independent directors, may seek legal, financial or other expert advice from a source independent of management. The Board of Directors believes that this proposal imposes an unnecessary restriction that does not strengthen the Board's independence or oversight functions and is therefore not in the best interests of the Company and its shareholders. TFIE BOARD OF DIRECTOR,4 UNANIMOUSLY RECOMMENDS n VOTE AGAINST PROrcnaL 7. 63 ITEM R. SHAREHOLDER PROPOSAL ON SHAREHOLDER RIGHTS PLANS John Chevedden, 2215 Nelson Ave., No. 205, Redondo Beach, CA 90278, owner of at least 100 shares of common stock, has advised the Company that he intends to present the following resolution at the Annual Meeting. Approval of this proposal would require the affirmative vote of a majority of the outstanding shares of Boeing stock present in person or by proxy and entitled to vote at the Annual Meeting. Shareholder Resolution Subject Any Future Poison Pill to a Shareholder Vote RESOLVED, Shareholders request that our $oard adopt a bylaw or charter amendment that any future or current poison pill he subject to a shareholder vote as a separate ballot item, to be held as soon as possible. A poison pill is such a drastic step that a required shareholder vote on a poison pill is important enough to be a permanent part of ottr bylaws or charter-rather than a fleeting short-lived policy. It is essential that a sunset provision not be used as an escape clause from a shareholder vote. Since a vote would be as soon as possible, it could take place within 4-months of the adoption of a new poison pill. Since a poison pill is such a drastic measure that deserves shareholder input, a shareholder vote would be required even if a pill had been terminated. John Chevedden, 2215 Nelson Ave., No. 205, Redondo Beach, Calif. 90278 sponsors this proposal. "Poison. pills ... prevent shareholders and the overall market, from exercising their right to discipline management by turning it out. They entrench the current management, even when it's doing a poor job. They water down shareholders' votes and deprive them of a meaningful voice in corporate affairs." "Take on the Street" by Arthur Levitt, SEC Chairman, 1993-2001 "[Poison pill] That's akin to the argument of a benevolent dictator, who says, 'Give up more of your freedom and I'll take care of you."' T.J. Dermot Dunphy, CEO of Sealed Air (NYSE) for 25 years "That's the key negative of poison pills-instead of protecting investors, they can also preserve the interests of management deadwood as well." Mnrningstnncnrn, Aug. 15, 2003 According to the book Power and Accountability by Nell Minow and Robert Monks: "All poison pills raise question of shareholder democracy and the robustness of the corporate governance process. They amount to major de facto shifts of voting rights away from shareholders to management, on matters pertaining to the sale of the corporation. They give i<•trget boards of directors absolute veto power over any proposed business combination, no matter how beneficial. it might be for the shareholders..." Subject Auy Future Poison Pill to a Shareholder Vote Yes on 8 Board of Directors' Response This proposal asks the Company to adopt a By-Law or charter amendment that any future or current shareholder rights plan (sometimes called a "poison pill") he subject to shareholder vote, to be held as soon as possible. The Board of Directors recommends a vote against this proposal because it is unnecessary and duplicative. The Company does not have a shareholder rights plan, has no present intention to adopt one, and has a}ready adopted a policy that is responsive to shareholder interests. We do not believe that there are any meaningful differences between the current proposal and the policy that the Board has already adopted. The Board of Directors adopted its current policy on shareholder rights plans in February 2006 as part of its Corporate Governance Principles. The policy is as follows: Boeing does not have a shareholder rights plan and has no present intention to adopt one. Subject to its continuing fiduciary duties, which may dictate otherwise depending on the circumstances, the Board shall. submit the adoption of any future rights plan to a vote of the shareholders. Any shareholder rights plan adopted 64 without shareholder approval shall be approved by a majority of the independent members of the $oard. If the Board adopts a rights plan without prior shareholder approval, the Board shall, within one year, either submit the plan to a vote of the shareholders or redeem the plan or cause it to expire. If the rights plan is not approved by a majority of the votes cast on this issue, the plan will immediately terminate. The Board of Directors believes this policy protects shareholders and helps maximize shareholder value by enabling the Board to adopt such a rights plan, subject to subsequent shareholder vote or expiration, in the event of unfair and abusive takeover tactics. A major function of a shareholder rights plan is to give a board of directors a greater period of time within which to properly evaluate an acquisition offer to determine whether an offer reflects the full value of the company and is fair to all shareholders and, if not, to reject the offer or to seek an alternative that meets these criteria. A second major function of the rights plan is to induce a bidder for the company to negotiate with a board and thus strengthen a board's bargaining position vis-~-vis the bidder. The rights plan thus enables a board, as elected representatives of the shareholders, to better protect and further the interests of shareholders in the event of an acquisition proposal. The Company is committed to goad corporate governance. Upon adoption of any shareholder rights plan without prior approval, this policy requires the rights to be redeemed, caused to expire ar submitted to a vote of the s17<areholders within one year. This one-year period provides the Board of Directors a reasonable amount of time to seek a shareholder vote on any new shareholder rights plan if it decides that such a plan is in the best interests of shareholders. Any shorter period. of time may be insufficient to prepare, conduct and process a shareholder vote. In addition, the distinction made in this proposal between a By-Law and a policy is irrelevant. The Board of Directors, in the exercise of its fiduciary duties to the Company and its shareholders, has equal discretion to amend a By-Law or policy addressing this issue. The Board of Directors believes its policy on shareholder rights plans, as provided in the Corporate Governance Principles, sufficiently protects shareholder interests, and recommends a vote against this proposal. THE BOARD OF DIRECTORS UNANIMOUSLY RECOMMENDS A VOTE AGAINST PROPOSAL $. 65 ITEM 9. SHAREHOLDER PROPOSAL ON ADVISORY VOTE ON COMPENSATION DISCUSSION AND ANALYSIS John Chevedden, 2215 Nelson Ave., No. 205, Redondo Beach, CA 9027$, as proxy for Ray T. Chevedden and the Ray T. Chevedden and Veronica G. Chevedden Residual Trust 051401, owner of approximately 4,024 shares of common stock, has advised the Company that he intends to present the following resolution at the Annual Meeting. Approval. of this proposal would require the affirmative vote of a majority of the outstanding shares of Boeing stock present in person or by proxy and entitled to vote at the Ant-ual Meeting. Shareholder Resolution Shareholder Vote on F,xecutivc Pay RESOLVED, shareholders ask. our board of directors to adopt a policy that shareholders be given the opportunity to vote on an advisory management resolution at each annual meeting to approve the Compensation Discussion and Analysis report in the proxy statement. The policy should provide that appropriate disclosures will be made to ensure that stockholders fully understand that the vote is advisory, will. not affect any person's compensation and will not affect the approval of any compensation-related proposal submitted for a vote of stockholders at the same or any other meeting of stockholders. Ray T. Chevedden, 5965 S. Citrus Ave., Los Angeles, Calif. 90043 sponsors this proposah The current rules governing senior executive compensation do not give stockholders enough influence over pay practices. In the United Kingdom, public companies allow stockholders to cast an advisory vote on the "directors remuneration report." Such a vote isn't binding, but allows stockholders a clear voice which could help reduce excessive pay. Stockholders do not have any mechanism for providing ongoing input. See "Pay Without Performance" by Lucian Bebchuk and Jesse Fried. Accordingly, we ask our board to allow stockholders to express their view about senior executive compensation. practices by establishing an annual referendum process. The results of such a vote would provide our management with useful information about whether stockholders view the company's compensation practices, as reported each year in the Compensation Committee Report, to be in shareholders' best interests. Important Because Our Board Has a Record of Overcompensation The Corporate Library (TCL) httn://wtivrv.thecnrporatelibrary~.cotn/ an independent investment firm rated our company "Very High Concern" in CEO Compensation-$28 million. The Corporate Library said: • The amount of the CEO's "Other Annual Compensation" questions the board's ability to ensure that the executive compensation process is sufficiently performance-related. • The amount of the CEO's "All Other Compensation" questions the board's ability to ensure that the executive compensation process is sufficiently performance-related. • The CEO's total annual compensation exceeds the median for a company of this size by more than 20%. • The CEO's total compensation for the reported period, including realized options, exceeds the median for a company of this size by more than 20%o, Also the Chairman of our Compensation Committee, Mr. Duberstein, was a CEO. CEOs seem to have a hard time saying no to one another according to The Corporate Library. Mr. Duberstein was also on the Fannie Mae (FNM) board rated D by The Corporate Library. Thus we aslc our board to allow stockholders to express their view about senior executive pay. Shareholder Vote on Executive Pa_v Yes on 9 66 Board of Directors' Response The Board of Directors does not believe this proposal is in the best interests of the Company ar its shareholders far the following reasons: (i) this proposal fails to recognize that the Compensation Committee has already implemented a comprehensive, thoughtfully designed executive compensation program focused on performance- based compensation that aligns the interests of executives with those of the Company's shareholders; (ii) the Securities and Exchange Commission recently adopted an extensive overhaul of its executive compensation disclosure rules that requires more detailed proxy statement disclosure of executive compensation; (iii) the requested advisory vote is not an efficient or adequate means for shareholders to communicate their concerns to the Board or the Compensation Committee; and (iv) the Company's shareholders a}ready have an efficient way of communicating their concerns about executive compensation to the Board and the Compensation Committee. As discussed in the Compensation Discussion and Analysis, the Company already has a thoughtful and comprehensive executive compensation program that rewards executives for their performance and aligns their interests with those of the Company's shareholders. This program is designed and administered by the Compensation Committee, which is comprised solely of independent, nonemployee directors. In addition, the Compensation Committee directly engages an independent executive compensation consultant for advice regarding trends and recommendations on various issues associated with the Company's program and practices. The proponent urges adoption of this proposal based on the fact that the practice is required for all U.K. companies. The SEC did not adopt the British practice of requiring an advisory vote on executive compensation. The Board of Directors believes the new SEC proxy statement disclosure requirements, which are applicable to all U.S. public companies, are the proper means of addressing the proponent's concerns. Further, the advisory vote advocated by this proposal would not provide the Board of Directors or the Compensation Committee with an_y meaningful insight into specific shareholder concerns regarding executive compensation that the Board could address when considering the Company's compensation policies. It is simply a vote to approve or disapprove the Compensation Discussion and Analysis contained in the proxy statement. Such an advisory vote will not provide the Board with the context necessary to interpret the shareholder views behind it, and will force the Board to speculate about whether the vote signifies shareholder views on a portion or all of the substantive content of the Compensation Discussion. and Analysis, the adequacy of the disclosure in the Compensation Discussion and Analysis, or both. The advisory vote will therefore not provide any benefit to the shareholders, nor will it provide any usefitl information to the Board or the Compensation Committee. The Company's shareholders can communicate with the Board of Directors, and the independent Lead Director or the independent directors through the process out]ined on page 73 and on the Company's website, at www.booing.com/corp~ov/email_the_board.html. By contacting the Board or members of the Compensation Conmiittee directly, shareholders can more specifically express their support or criticism of the Company's pay practices directly to those charged with designing those practices. For these reasons, the Board of Directors believes that the advisory vote called for by this proposal is unnecessary and not in the best interests of the Company or its shareholders. THE BOARD OF DIRF.CTOILS L''NANIMOUSLY RECOMMENDS A VOTE AGAINST PROPOSAL 9. 67 ITEM 10. SHAREHOLDER PROPOSAL ON PERFORMANCE-BASF,D STOCK OPTIONS John Chevedden, 2215 Nelson Ave., No. 205, Redondo Beach, CA 90278, as proxy for David Watt, 23401 N.E. Union Hill Road, Redmond, WA 98053, owner of over 200 shares of common stock, has advised the Company that he intends to present the following resolution at the Annual Meeting. Approval of this proposal would require the affirmative vote of a majority of the outstanding shares of Boeing stock present in person or by proxy and entitled to vote at the Annual Meeting. Shareholder Resolution Performance Based Stock Options Resolved, Shareholders request that our Board of Directors adopt a policy whereby at least 75% of future equity compensation (stock options and restricted stock) awarded to senior executives shall be performance-based, and the performance criteria adopted by the Board disclosed to shareowners. "Performance-based" equity compensation is defined here as: (a) Indexed stock options, the exercise price of which is linked to an industry index; (b) Premium-priced stock options, the exercise price of which is substantially above the market price on the grant date; or (c) Performance-vesting options or restricted stock, which vest only when the market price of the stock exceeds a specific target for a substantial period. This is not intended to unlawfully interfere with existing employment contracts. However, if there is a conflict with any existing employment contract, our Compensation Committee is urged for the good of our company to negotiate revised contracts consistent with this proposal. As a long-term shareholder, I support pay policies for senior executives that provide challenging performance objectives that motivate executives to achieve long-term sharehwner value. Warren Buffett criticized standard stock options as "a royalty on the passage of time" and favors indexed options. In contrast, peer-indexed options reward executives for outperforming their direct competitors and discourage re-pricing. Premium-priced options reward executives who enhance overall shareholder value. Performance-vesting equity grants tie compensation mare closely to key measures of shareholder value, such as share appreciation and net operating income, thereby encouraging executives to set and meet performance targets. It is also important to take a step forward and support this one proposal since our 2006 executive pay practices were not impeccable. For instance in late 2006 The Corporate Library http://www.thecnrporatelibrary.cnrn/, an independent investment research firm, reaffirmed its overall rating of D for the Boeing Company. The main concern related to our CEO pay practices. The golden hello awarded to CEO James McNerney merely served as a reminder that awarding long-term pay to executives to make up far long-term pay allegedly foregone elsewhere completely undermines the entire point of such pay. In no case is any of this pay dependent on performance. In "making whale" McNerney's supplemental retirement benefits, his evenRtal annual pension wilt be based on a calculation of "50% of his highest three-consecutive-year average compensation over the prior ten-year period of employment at the Company, 3M and General. Electric, another prior employer." So Boeing shareholders are being asked to fund a pension potentially based on what 3M and GE paid McNerney, rather than what they themselves paid him. Such an arrangement would seem. to take inappropriate to a new level. Source: The Corporate Library. The above executive pay practice reinforces the reason to take one step forward now regarding executive pay and vote yes for: Performance Based Stock Options Yes on ]0 Board of Directors' Response The Board of Directors believes this proposal is unnecessary because as discussed in the Compensation Discussion and Analysis, the Company already has a thoughtful and comprehensive executive compensation program that rewards executives for their performance and aligns their interests with those of the Company's shareholders. 68 The Compensation Committee, which is comprised solely of independent, nonemployee directors, administers and oversees the Company's compensation programs, including the compensation of senior executives. In addition, the Company retains an independent compensation consultant to evaluate and assess the Company's compensation programs. As described in the Compensation Discussion and Analysis on page 27, the Company links pay to Company and individual performance by targeting a significant portion of an executive's total pay as variable, at-risk compensation that is dependent on the successful achievement of specified annual and Lang-term performance goals. The Company's executive compensation program is heavily perforrnance-based, using a combination of annual. incentives, performance awards and stock options to motivate senior executives to meet both short-term and long-term goals relating to the Company's financial performance and stock price appreciation. For example, as described in the Compensation Discussion and Analysis on page 28, annual incentives are based on corporate economic profit results for the year versus the planibudget, as well as individual performance based on executive-specific contributions, including leadership and business results. Long-term performance awards are based on corporate economic profit results aggregated over athree-year period relative to the Company's long-range business plan. For both the annual incentive and performance awards, a threshold economic profit performance must be met in order for executives to receive any payment. Furthermore, stock options awarded to senior executives are inherently performance-based, as they are granted at fair market value on the day of grant and provide no value to the executive until they vest and only when the trading price for the stock exceeds the price at which the options were granted. If the price of the stock has not appreciated, the option is worthless. These forms of compensation are directly linked to perforrnance, benefiting not only the executives, but the Company's shareholders in general. The Board of Directors also believes that this proposal could adversely affect the Company's flexibility in determining compensation and its ability to attract and retain the most qualified senior executives. The Company should maintain the flexibility to determine the form of stock options that may be granted to executives in the future, and not be limited to the categories of options that the proponent characterizes as performance-based. The Compensation Committee, comprised of independent directors, is the governing body best suited to implement the compensation principles and practices that are in the best interests of shareholders, given the needs of the Company's business. This proposal. may impede the Compensation Committee's ability to respond to other complex factors in determining compensation, such as changes in strategic goals, economic and industry conditions, accounting requirements and tax laws, evolving governance trends and the competitive compensation practices of other companies. The Board of Directors believes the current equity incentive compensation program is already performance-based, is properly designed and aligns the interests of executives with shareholders. The Board also believes that the Company must be permitted to ret<~in the flexibility it needs to effectively manage its equity compensation programs in the future. TIIE BOARD OF DIRF,CTORS UNANIMOUSLY RECOMMENDS A VOTF, AGAINST PROPOSAL. 10. v~ ITEM 11. SHAREHOLDER PROPOSAL ON RECOUPING UNEARNED MANAGEMENT BONUSES Edward P. Olson, 3729 Weston Place, Long Beach, CA 90807, owner of approximately 200 shares of common stock, has advised the Company that he intends to present the following resolution at the Annual Meeting. Approval of this proposal would require the affirmative vote of a majority of the outstanding shares of Boeing stock present in person or by proxy and entitled to vote at the Annual Meeting. Shareholder Resolution Recoup Unearned Management Bonuses RESOLVED: Shareholders request our board to adopt a bylaw for our board to recoup for the benefit of our company all unearned incentive bonuses or other incentive payments to senior executives to the extent that their corresponding performance targets were later reasonably determined to have not been achieved. If it is absolutely impossible for this to be adopted as a hylaw, then this would be adopted as a policy. The Securities and Exchange Commission sa]d there is a substantive distinction between a policy and a bylaw. This would include that all applicable employment agreements and incentive plans adopt enabling or consistent text as soon as feasibly possible. This proposal is not intended to unnecessarily limit our Board's judgment in crafting the requested change in accordance with applicable laws and existing contracts and pay plans. Restatements are one means to determine unearned bonuses, This proposal is similar to the proposal voted at the Computer Associates (CA) August 20(14 annual meeting. In October 2003 Computer Associates announced that it had inflated income in the fisca] year ending March 31, 2000 by reporting income from contracts before they were signed. Bonuses for senior executives that year were based on income exceeding goals. Sanjay Kumar, then CEO, received a $3 million bonus based on Computer Associates' supposedly superior performance. Mr. Kumar did not offer to return his bonus based on discredited earnings. Mr. Kumar was later sentenced to 12-years in jail in regard to his employment at Computer Associates. There is no excuse for over-compensation based on discredited earnings at any company. This proposal will give us as shareholders more options if we find ourselves in a situation similar to the Computer Associates scenario. If it appears that our Company reported erroneous results that must be negatively restated, then our board should have the power, by adoption of this proposal, to seek to recoup all incentive pay that was not earned or deserved. Recoup Unearned Management Bonuses Yes on 11 Board of Directors' Response The Board of Directors opposes this proposal because it believes the fundamental concerns the proposal raises are. already addressed by a policy implemented by the Board and forfeiture provisions of the Sarbanes-Oxley Act, and because this proposal is vague and overreaching. In 2006, the Board of Directors adopted an executive compensation clawback ("recoupment") policy, which is now a part of the Company's Corporate Governance Principles. Under the Company's recoupment policy, the Board must, in all appropriate circumstances, require an executive officer to reimburse the Company for any annual incentive payment or long-term incentive payment to the executive officer where: (i) the payment was predicated upon achieving certain financial results that were subsequently the subject of a substantial restatement of Company financial statements filed with the Securities and Exchange Commission; (ii) the Board determines the executive engaged in intentional misconduct that caused or substantially caused the need for the substantial restatement; and (iii) a lower payment would have been made to the executive based on the restated financial results, In each such instance, the Company will, to the extent practicable, seek to recover from the individual executive the amount by which the individual executive's incentive payments for the relevant period exceeded the lower payment that would have been made based on the restated financial results. 70 Under the Sarbanes-Oxley Act, where a company is required to restate its financial statements as a result of misconduct leading to the company's material noncompliance with any financial reporting requirement under the securities laws, the company's chief executive officer and chief financial officer must reimburse the company for any bonus or other incentive-based or equity-based compensation and profits from the sale of the company's securities received within the 12-month period following initial publication of the financial statements that had to be restated. In addition, the Sarbanes-0xley Act requires both management and the company's independent public accounting firm to annually report on the company's internal controls for financial reporting. The current report can be found on pages 81-82 of the Company's Annual Report. The Board of Directors believes this proposal is fundamentally flawed because it is vague and overreaching. This proposal would require reimbursement for "all unearned incentive bonuses or other incentive payments to senior executives to the extent that their corresponding performance targets were later reasonably determined to have not been achieved." This apparently would require reimbursement whether or not there was a restatement and whether or not there was misconduct. It would also apparently apply to all senior executives, even those not involved in any misconduct or having any role in the circumstances that led to the compensation being determined not to have been earned. Because this proposal. could put a substantial portion of performance-based compensation at risk due to events over which an executive had no control where no misconduct was involved, and would prevent the Board from considering all relevant facts and circumstances, we believe that attempted implementation of this proposal would be overly mechanistic and inequitable, and would place the Company at a competitive disadvantage in attracting, retaining and motivating executive talent. The Board of Directors believes its current policy, along with the Company's obligations under the Sarbanes-Oxley Act, suitably addresses the concern raised by this proposal in a practicable and enforceable manner that i in the best interests of the Company and its shareholders and that renders unnecessary the by-law advocated by this proposal. TIIF. BOARD OF DIR.F.,CTORS LNANIMOLISL7 RECOMMENDS n VOTE AGAINST PROPOSAL 11. 71