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HomeMy WebLinkAboutReports - 2018.12.31 - 31264<CBDoc TenantId="2" EntityTypeId="3100" EntityId="2905" DocumentTypeId="1" EffectiveDate="12/31/2018" Interval="3" Description="Quarterly Report" /> Investment Performance Review Period Ending December 31, 2018 March 21, 2019 Oakland County ERS Superseding Trust Executive Summary Page 2 Asset Allocation Vs. Policy Targets Page 12 Asset Allocation Pie Charts Page 13 Historical Asset Allocation Page 15 Performance Review Trailing Periods Page 17 Total Fund Analysis Page 19 SSgA S&P 500 Page 21 CS McKee Page 23 Historical Hybrid Composition Page 25 Definitions & Disclosure Pages Page 26 Table Of Contents AndCoFirm UpdateAs we start 2019, we first want to say “Thank you” for giving AndCo theopportunity to serve you. On behalf of our entire organization, we areextremely grateful for our client partnerships and we will continue working hardto maintain your trust and confidence. Our mission statement reads – “Torepresent the sole interest of our clients by redefining independence”. We’rehappy to report we remain steadfast in this core belief and continue to buildanorganization and service model that is singularly focused and independent.This helps ensure all recommendations are truly in the best interest of ourvalued clients. We believe this approach will drive value for our clientpartnerships long into the future.AndCo also remains committed to delivering high quality, customized services.As we start 2019, we are 89 employees strong advising approximately $90billion in client assets - both record highs for AndCo. In 2018 we hired 7 newteam members including one consultant, two research professionals, oneadditional compliance officer, one technology administrator and two teammembers within our client solutions group. All hires were made to betterservice our clients.2019 will represent another year of reinvestment in the organization to betterserve our clients and make AndCo stronger. For example, we have alreadyhired a new Senior Research Analyst bringing our dedicated research team to15 professionals. As 2019 progresses, we are targeting additional hires inresearch, software development, content creation and our client solutionsgroup. We will also be partnering with an external firm this year to conductanin-depth client assessment to help ensure we are meeting the evolving needsof our clients and exceeding their service expectations. There will be moreinformation regarding this survey from the firm and your consultant over thecoming months.Finally, we just completed our annual Firmwide retreat. This retreat was agreatopportunity for our firm to spend time together with colleagues and get a clearunderstanding of where the company is going, and more importantly, whywe’re headed in that direction. Since the inception of AndCo, the idea hasbeen to make the firm a multigenerational organization owned and managed byits employees. As a result, since 2015, along with the strategic elements ofourannual retreat, we also started the process of announcing new partners of thefirm to foster this succession plan and today we have 8 partners controlling100% of the company.The evolution of our firm would not be possible without great partners likeyou.Our name reminds us who we work for every day: “Our Client” &Co. You willalways be first in our service approach. As we continue to discuss updateswith our firm, please know every decision is made by asking “How does thisbenefit our clients?” If it doesn’t benefit you, we don’t do it, it’s that simple. Weknow our clients are facing many challenges and we want to be there to helpget you through all environments. We are honored and humbled you havechosen AndCo as your partner. We don’t take that relationship for granted andwill continue to work tirelessly to exceed your expectations.On behalf of AndCo, thank you for your valued partnership and the opportunityto serve you.Mike Welker, CFA®President/CEOPage 1 EXECUTIVE SUMMARY: 4Q 2018 Market Summary: The US equity market plummeted during the 4th quarter and volatility returned. The sell off may be attributed to several factors, including the Federal Reserve’s forecasts for several rate increases in 2019, the slowing global economy, persistent trade tensions with China, politics (midterm elections and federal debt ceiling standoff), and other concerns. The decline was broad based with most sectors falling by double digits during the quarter; larger companies survived the best (S&P 500 down 13.5%), followed by mid-caps and small-caps. The international equity markets fared slightly better (MSCI EAFE -12.5% and MSCI Emerging Markets -7.5%); however, these markets did not keep pace with the US markets over the summer and significantly lagged over the full year. The fixed income market managed a modest gain during the quarter (BB US Aggregate 1.6%). Treasuries and mortgages led as investors focused on safety; corporate bonds struggled, as they were influenced by the equity markets. The Federal Reserve hiked interest rates for a fourth time this year in December and the yield curve continued to flatten (short term rates rising faster than longer term rates); at quarter end the Fed Funds Rate was 2.25% – 2.50%. In late December the Fed softened their tone on future rate increases and the equity market rallied. Conclusions/Recommendations: 1. The Total Fund lost 7.96% during the quarter, under performing the Policy Index and ranking near the median fund in the public fund universe. The Fund was hindered by a slight overweight to equities during the quarter. 2. The Total Fund posted a return of -2.49% over the past year, trailing the Policy Index by 0.14% and ranking near the top of the peer group. 3. CS McKee under performed the BB US Aggregate Index this quarter, as did most fixed income managers. The manager lagged the benchmark due to an underweight to Treasuries, the best performing segment of the fixed income market. Longer-term, the manager exceeds performance expectations. 4. At quarter end both allocations were within policy ranges and near target allocations. 5. AndCo does not have any recommendations at this time. Page 2 4th Quarter 2018 Market EnvironmentPage 3 Markets were volatile to end the 2018calendar year. Both international anddomestic equity markets had considerable losses during the 4thquarter whilefixed income returns were muted, butoutperformed relative to equities. Withinequities, domestic stocks trailed international markets, reversing the2018trend of US market strength. Trade tensions between the US and China,midterm elections in US Congress, the effects of ongoing monetary policytightening by the Federal Reserve (Fed), federal debt ceiling negotiations andthe subsequent partial government shutdown outweighed generally positivecorporate earnings and macroeconomic data reported during the quarter. Thelarge cap S&P 500 Index returned -13.5% during the quarter while the smallcap Russell 2000 Index fell by over 20% for the period. The drop in equityprices over the last three months was enough to take the returns for major USequity indices into negative territory for the 2018 calendar year. Returns overthe 1-year period were -4.4% and -11.0% for the S&P 500 and Russell 2000respectively.Similar to US equities, international equity index returns finished the quarter innegative territory with the MSCI ACWI ex US Index returning -11.5%.International markets faced headwinds from softening global macroeconomicdata, tightening global monetary policy, uncertainty around Brexit negotiations,turmoil surrounding global trade relations, falling commodity prices andcontinued US Dollar (USD) strength. The developed market MSCI EAFE Indexfell -12.5% during the 4thquarter, ending the year down -13.8%. Emergingmarkets performed well by comparison, only losing -7.5% during the quarter.Despite the 4thquarter outperformance, returns for emerging market equitiestrailed developed markets over the 1-year period with the MSCI EmergingMarkets Index returning -14.6% versus a -13.8% return for the MSCI EAFEIndex.Fixed income securities outperformed equities through both the 4thquarter andcalendar year 2018 with the broad market Bloomberg Barclays AggregateIndex returning 1.6% and 0.0% respectively. Interest rates on the US TreasuryYield Curve continued their 2018 flattening trend as short-term rates increasedto near-term highs while long- term rates fell during the quarter. Some of theincrease in short-term rates can be attributed to the late December Fedinterest rate hike. This marked the fourth Fed interest rate increase of 2018.This movement in rates did lead to some short-term rates being higher thanthose of longer dated maturities. More conservative fixed income sectorssuchas Treasuries and mortgage backed securities outperformed during thequarter and for the year as investors moved toward the relative safety thesesecurities provide while widening credit spreads acted as a headwind tocorporate issues.Source: Investment MetricsThe Market EnvironmentMajor Market Index PerformanceAs of December 31, 20180.6%-0.2%2.1%-0.4%2.5%1.6%-20.2%-15.4%-13.8%-14.3%-13.5%-7.5%-12.5%-11.5%-25.0% -20.0% -15.0% -10.0% -5.0% 0.0% 5.0%3-Month T-BillBbg Barclays Corp IGBbg Barclays MBSBbg Barclays US TIPSBbg Barclays US GovtBbg Barclays US AggRussell 2000Russell MidCapRussell 1000Russell 3000S&P 500MSCI Emerg MktsMSCI EAFEMSCI ACWxUSQuarter Performance1.9%-2.5%1.0%-1.3%0.9%0.0%-11.0%-9.1%-4.8%-5.2%-4.4%-14.6%-13.8%-14.2%-20.0% -15.0% -10.0% -5.0% 0.0% 5.0%3-Month T-BillBbg Barclays Corp IGBbg Barclays MBSBbg Barclays US TIPSBbg Barclays US GovtBbg Barclays US AggRussell 2000Russell MidCapRussell 1000Russell 3000S&P 500MSCI Emerg MktsMSCI EAFEMSCI ACWxUS1-Year PerformancePage 4 Source: Investment MetricsThe Market EnvironmentDomestic Equity Style Index PerformanceAs of December 31, 2018US equity index returns were strongly negative across the style andcapitalization spectrum during the 4thquarter of 2018. Despite these negativeresults, there was positive data in GDP, unemployment, wage growth, retailsales, and corporate earnings during the period. These positive economicfactors were offset by softening data in housing, consumer confidence andmanufacturing, tightening monetarypolicy, negative guidance for futurecorporate earnings and signs of slowing global growth which all contributed tothe heavy selling in equities. Investors also considered the effects of ongoingtrade negotiations, especially between the US and China, and the results ofthe US congressional midterm elections which likely reduced the chances ofany major policy changes or new fiscal stimulus measures. The effects ofpartisan politics was particularly evident at the end of the quarter as budgetnegotiations between Democrats and Republicans collapsed overdisagreement around the inclusion of funds for a border wall with Mexico,leading to a partial government shutdown to end the year.During the quarter, large cap stocks outperformed mid and small cap equitiesacross growth, value and core indices. The large cap Russell 1000 Index fell-13.8% during the 4thquarter versus a -20.2% drop for the Russell 2000 Index.Part of the reason for weakness in small cap names is the steady increase ininterest rates that occurred over 2018 as small cap companies typicallymaintain a higher percentage of debt than their large cap peers. Small capnames are also typically more volatile than larger companies and they havehistorically underperformed during market downturns. Similar to the mostrecent quarter, large cap stocks outperformed relative to small caps throughcalendar year 2018. The Russell 1000 returned -4.8% for the 1-year periodscompared to a -11.0% return for the Russell 2000.Value indices outperformed growth indices across the market cap spectrumduring the 4thquarter, reversing a year-to-date trend of growth stockoutperformance. The large cap Russell 1000 Value Index was the bestperforming style index for the period, returning -11.7% for the quarter, while theRussell 2000 Growth Index was the worst performer, returning -21.7%. Valuebenchmarks tend to outperform in downmarkets as they benefit from theirrelative safety and higher dividend yields. Despite the short-termunderperformance, growth benchmarks continue to outperform over the 1-yearperiod, however, many of the sector exposures that drove growth stockoutperformance during the first three quarters of the year, such as technologyand consumer discretionary, were relative detractors during the 4thquarter.-21.7%-20.2%-18.7%-16.0%-15.4%-15.0%-15.9%-13.8%-11.7%-16.3%-14.3%-12.2%-25.0% -20.0% -15.0% -10.0% -5.0% 0.0%2000 Growth2000 Index2000 ValueMidCap GrowthMidCap IndexMidCap Value1000 Growth1000 Index1000 Value3000 Growth3000 Index3000 ValueQuarter Performance - Russell Style Series-9.3%-11.0%-12.9%-4.8%-9.1%-12.3%-1.5%-4.8%-8.3%-2.1%-5.2%-8.6%-14.0% -12.0% -10.0% -8.0% -6.0% -4.0% -2.0% 0.0%2000 Growth2000 Index2000 ValueMidCap GrowthMidCap IndexMidCap Value1000 Growth1000 Index1000 Value3000 Growth3000 Index3000 Value1-Year Performance - Russell Style SeriesPage 5 Both S&P Dow Jones Indices and MSCI made changes to the Global Industry Classification Standard (GICS) sector configurations of their indices, creating a new GICS sector classification called Communication Services which replaced the Telecommunications sector on September 28, 2018. The Communication Services sector is comprised of companies in the Telecommunications sector, as well as certain companies formerly classified as Consumer Discretionary and Information Technology. As a result, the sector, went from a weighting of about 2% of the Russell 1000 Index to almost 10% post reclassification. Notable names now classified under Communication Services include Netflix, Alphabet, Facebook and Disney. This is just the second change to the GICS classifications since 1999.Sector performance was broadly negative across large cap sectors for the 4th quarter. All sectors within the Russell 1000 Index with the exception of the utilities sector posted negative returns for the period with seven sectors outpacing the return on the index. Cyclical sectors such as energy, industrials and technology were the worst performers through the quarter returning -24.8%, -17.8% and -17.4% respectively. Energy companies were hurt by a steep decline in oil prices during the quarter while technology and industrial companies fell on negative guidance for future earnings. More defensive, higher dividend paying sectors such as utilities, REITs and consumer staples were the strongest performing sectors with returns of 1.1%, -5.2% and -5.3%respectively. Only three sectors (health care, utilities, technology) posted positive results over the 1-year period with the remaining sectors losing ground during the calendar year.Quarterly results for small cap sectors were generally lower relative to their large capitalization counterparts. All eleven sectors had negative returns during the period with six of eleven economic sectors outpacing the Russell 2000 Index return for the quarter. Energy, materials and healthcare postedthe worst returns for the period returning -41.2%, -26.4% and -25.8% respectively. Similar to large caps, defensive sectors performed well with utilities, consumer staples and real estate detracting the least returning -2.0%, -13.2% and -14.1% respectively. Over the trailing 1-year period, only utilities posted a gain returning 3.1%. Energy stocks were the worst performers in 2018, falling a considerable -41.2%.Using S&P 500 sector valuations as a proxy for the market, forward P/E ratios for three of the eleven GICS sectors were higher than their long-term averages at quarter-end. Using these historical P/E measures, the utilities, consumer discretionary and real estate sectors appear the most extended. In contrast the financials, technology and energy sectors were trading at a discount to their long-term average P/E ratios. The Market EnvironmentGICS Sector Performance & (Sector Weight)As of December 31, 2018Source: Morningstar DirectAs a result of the GICS classification changes on 9/28/2018 and certain associated reporting limitations, sector performance represents backward looking performance for the prior year of each sector’s current constituency, post creation of the Communication Services sector. 4.7%-3.7%-16.2%3.2%-13.7%6.1%-13.1%-18.5%-8.4%-0.2%-6.2%1.1%-5.2%-13.5%-17.4%-17.8%-9.6%-13.2%-24.8%-5.3%-16.1%-13.2%-25.0% -20.0% -15.0% -10.0% -5.0% 0.0% 5.0% 10.0%Utilities (3.0%)Real Estate (3.5%)Materials (2.9%)Info Technology (20.9%)Industrials (9.8%)Health Care (14.5%)Financials (13.7%)Energy (5.5%)Consumer Staples (6.7%)Consumer Disc (10.1%)Comm Services (9.4%)Russell 1000Quarter1-Year3.1%-11.2%-25.2%-0.8%-17.4%-6.5%-11.4%-39.1%-9.2%-9.8%-2.9%-2.0%-14.1%-26.4%-16.9%-21.4%-25.8%-16.5%-41.2%-13.2%-20.2%-18.8%-45.0% -35.0% -25.0% -15.0% -5.0% 5.0%Utilities (3.4%)Real Estate (7.0%)Materials (3.9%)Info Technology (13.9%)Industrials (15.0%)Health Care (16.0%)Financials (17.9%)Energy (4.5%)Consumer Staples (2.8%)Consumer Disc (12.3%)Comm Services (3.3%)Russell 2000Quarter1-YearPage 6 The Market EnvironmentTop 10 Index Weights & Quarterly Performance for the Russell 1000 & 2000As of December 31, 2018Source: Morningstar DirectTop 10 Weighted StocksTop 10 Weighted StocksRussell 1000 Weight1-Qtr Return1-Year ReturnSector Russell 2000 Weight1-Qtr Return1-Year ReturnSectorMicrosoft Corp 3.27% -11.2% 20.3% Information Technology Integrated Device Technology Inc 0.35% 3.0%62.9% Information TechnologyApple Inc 3.24% -29.9% -5.4% Information Technology Etsy Inc 0.32% -7.4% 132.6% Consumer DiscretionaryAmazon.com Inc 2.59% -25.0% 28.4% Consumer Discretionary Five Below Inc 0.31% -21.3% 54.3% Consumer DiscretionaryBerkshire Hathaway Inc B 1.68% -4.6% 3.0% Financials Haemonetics Corp 0.29% -12.7% 72.3% Health CareJohnson & Johnson 1.47% -6.0% -5.1% Health Care Ciena Corp 0.27% 8.5% 62.0% Information TechnologyJPMorgan Chase & Co 1.39% -12.9% -6.6% Financials Planet Fitness Inc A 0.26% -0.8% 54.8% Consumer DiscretionaryAlphabet Inc Class C 1.34% -13.2% -1.0% Communication Services Idacorp Inc 0.26% -5.6% 4.6% UtilitiesAlphabet Inc A 1.32% -13.4% -0.8% Communication Services HubSpot Inc0.26% -16.7% 42.2% Information TechnologyFacebook Inc A 1.32% -20.3% -25.7% Communication Services LivaNova PLC 0.25% -26.2% 14.5% Health CareExxon Mobil Corp 1.23% -19.0% -15.1% Energy Cree Inc 0.24% 13.0% 15.2% Information TechnologyTop 10 Performing Stocks (by Quarter)Top 10 Performing Stocks (by Quarter)Russell 1000 Weight1-Qtr Return1-Year ReturnSector Russell 2000 Weight1-Qtr Return1-Year ReturnSectorTesaro Inc 0.01% 90.3% -10.4% Health Care Electro Scientific Industries Inc 0.05% 71.7% 39.8% Information TechnologyRed Hat Inc 0.13% 28.9% 46.2% Information Technology Fluent Inc 0.01%67.4% 3.4% Communication ServicesVirtu Financial Inc A 0.00% 27.1% 45.9% Financials Mitek Systems Inc0.02% 53.3% 20.8% Information TechnologyTesla Inc 0.19% 25.7% 6.9% Consumer Discretionary Arsanis Inc 0.00% 43.2% -81.8% Health CareSCANA Corp 0.03% 23.2%23.1% Utilities Inovalon Holdings Inc 0.05% 41.1% -5.5% Health CareTribune Media Co A 0.02% 18.9% 9.7% Communication Services K12 Inc 0.05% 40.1% 55.9% Consumer DiscretionaryMarketAxess Holdings Inc 0.03% 18.6% 5.6% Financials Investment Technology Group Inc 0.05% 39.9% 59.0% FinancialsARRIS International PLC 0.02% 17.6%19.0% Information Technology Eidos Therapeutics Inc 0.01%37.9% N/A Health CareUnited States Cellular Corp 0.00% 16.1% 38.1% Communication Services Belmond Ltd Class A 0.13% 37.2% 104.3% Consumer DiscretionaryNewmont Mining Corp 0.08% 15.2% -6.2% Materials Pacific Biosciences of California Inc 0.06% 36.8% 180.3% Health CareBottom 10 Performing Stocks (by Quarter) Bottom 10 Performing Stocks (by Quarter)Russell 1000 Weight1-Qtr Return1-Year ReturnSector Russell 2000 Weight1-Qtr Return1-Year ReturnSectorWeatherford International PLC 0.00%-79.4% -86.6% Energy Synergy Pharmaceuticals Inc 0.00% -93.3% -94.9% Health CareNabors Industries Ltd 0.00% -66.8%-69.3% Energy Sanchez Energy Corp0.00% -88.3% -94.9% EnergyExtraction Oil & Gas Inc 0.00%-62.0% -70.0% Energy Sienna Biopharmaceuticals Inc 0.00% -84.3% -87.2% Health CareAdient PLC 0.01% -61.4% -80.4% Consumer Discretionary Cloud Peak Energy Inc 0.00% -84.1% -91.8% EnergyWhiting Petroleum Corp 0.01% -57.2%-14.3% Energy Selecta Biosciences Inc 0.00% -82.9% -72.9% Health CareKosmos Energy Ltd 0.00% -56.5% -40.6% Energy Clearside Biomedical Inc 0.00% -82.6% -84.7% Health CareChesapeake Energy Corp 0.01% -53.2%-47.0% Energy Key Energy Services Inc 0.00% -81.9% -82.4% EnergyConduent Inc 0.01% -52.8% -34.2% Information Technology AAC Holdings Inc 0.00% -81.7% -84.4% Health CareNVIDIA Corp 0.33% -52.4% -30.8% Information Technology PHI Inc Non-Voting Shares 0.00% -80.2% -84.0% EnergySM Energy Co 0.01% -50.8% -29.6% Energy Bristow Group Inc 0.00% -80.0%-82.0% EnergyPage 7 Source: MSCI Global Index Monitor (Returns are Net)Broad international equity returns were negative for the quarter in both localcurrency and USD terms. Geopolitical concerns, weakening economic dataand the tightening of global monetary policy drove most of the negativeperformance. The USD also continued to strengthen against most currenciesfor the period which provided a headwind for USD based investors. The MSCIACWI ex US Index fell -10.9% in local currency terms and -11.5% in USDterms during the 4thquarter. Returns for international indices were also broadlynegative over the 1-year period in both local currency and USD terms with theMSCI ACWI ex US returning -10.7% and -14.2% respectively.Fourth quarter results for developed market international indices were negativein both local currency and USD terms with the MSCI EAFE Index returning -12.2% and -12.5% respectively. Returns were dampened for US investors asthe USD continued to appreciate against most currencies, pushing returnslower. Global economic reporting during the quarter fueled concerns thatglobal growth was beginning to slow. Japanese economic data facedheadwinds from several natural disasters and data out of Europe wasgenerally disappointing. Investors also weighed the effects of severalsignificant political events in Europe including riots in France, ongoing budgetnegotiations between Italy and the EU and uncertainty around Brexit.Concerns over a “no deal” Brexit grew during the quarter as the draftwithdrawal agreement presented by UK Prime Minister Theresa May waspoorly received leading to a wave of cabinet resignations, a delay in theparliamentary vote and a “no confidence” vote which she ultimately won. TheMSCI EAFE Index returned -11.0% and -13.8% for the last twelve months inlocal currency and USD terms respectively.Emerging markets outperformed relative to developed markets for the 4thquarter, but still declined in both local currency and USD terms with the MSCIEmerging Markets Index returning -7.4%and -7.5% respectively. Returns inemerging markets were hurt by the continued uncertainty surrounding traderelations between the US and China as both countries agreed to a 90-day holdon any new tariffs to allow for continued negotiations. Chinese economic dataalso appeared to be slowing during the quarter prompting the announcementof additional monetary and fiscal stimulus. The election of President AndresManuel Lopez Obrador hurt returns in Mexico as investors feared the potentialramifications of his nationalist campaign promises. In contrast, Brazilwas oneof the few bright spots during the quarter as market participants lookedfavorably on the election of President Jair Bolsonaro in anticipation of marketfriendly economic reforms, including reforms associated with the countriesbloated state pension system which hasweighed heavily on the country’s debtload. One year returns for the MSCI Emerging Market Index were -10.1% inlocal currency terms and -14.6% in USD terms.The Market EnvironmentInternational and Regional Market Index Performance (Country Count)As December 31, 20180.9%-9.6%-2.6%-7.4%-13.8%-11.3%-12.2%-12.1%-10.9%0.4%-9.3%-4.1%-7.5%-12.2%-12.7%-12.5%-12.8%-11.5%-16.0% -14.0% -12.0% -10.0% -8.0% -6.0% -4.0% -2.0% 0.0% 2.0%EM Latin Amer (5)EM Asia (9)EM EMEA (10)Emerging Mkt (24)Pacific (5)Europe & ME (16)EAFE (21)WORLD x US (22)AC World x US (46)Quarter PerformanceUSDLocal Currency3.8%-13.1%-4.1%-10.1%-11.7%-10.5%-11.0%-10.9%-10.7%-6.6%-15.5%-16.1%-14.6%-12.0%-14.8%-13.8%-14.1%-14.2%-20.0% -15.0% -10.0% -5.0% 0.0% 5.0%EM Latin Amer (5)EM Asia (9)EM EMEA (10)Emerging Mkt (24)Pacific (5)Europe & ME (16)EAFE (21)WORLD x US (22)AC World x US (46)1-Year PerformanceUSDLocal CurrencyPage 8 The Market EnvironmentUS Dollar International Index Attribution & Country DetailAs of December 31, 2018Source: Morningstar Direct, MSCI Global Index Monitor (Returns are Net in USD)As a result of the GICS classification changes on 9/28/2018 and certain associated reporting limitations, sector performance represents backward looking performance for the prior year of each sector’s current constituency, post creation of the Communication Services sector. MSCI - EAFE Sector Weight Quarter Return 1-Year ReturnCommunication Services 5.6% -7.7% -12.1%Consumer Discretionary 11.2% -14.2% -16.1%Consumer Staples 11.6% -8.4% -10.8%Energy 5.9% -17.5% -7.2%Financials 19.5% -13.7% -20.1%Health Care 11.2% -10.3% -4.3%Industrials 14.3% -14.6% -15.7%Information Technology 6.0% -16.7% -15.6%Materials 7.4% -15.2% -17.5%Real Estate 3.7% -5.4% -9.9%Utilities 3.8% -0.1% 1.1%Total 100.0% -12.5% -13.8%MSCI - ACWIxUS Sector Weight Quarter Return 1-Year ReturnCommunication Services 7.6% -5.5% -11.9%Consumer Discretionary 10.6% -14.1% -20.2%Consumer Staples 9.9% -7.4% -11.2%Energy 7.3% -16.3% -8.1%Financials 22.2% -10.7% -16.8%Health Care 8.4% -11.2% -6.2%Industrials 11.7% -13.7% -15.1%Information Technology 8.0% -14.6% -17.6%Materials 7.7% -13.4% -15.9%Real Estate 3.4% -3.8% -11.6%Utilities 3.4% 0.5% -0.9%Total 100.0% -11.5% -14.2%MSCI - Emerging Mkt Sector WeightQuarter Return 1-Year ReturnCommunication Services 14.1% -3.7% -14.9%Consumer Discretionary 10.4% -13.5% -32.5%Consumer Staples 6.7% -4.6% -13.7%Energy 8.0% -10.6% 4.7%Financials 24.8% -0.9% -8.7%Health Care 2.8% -16.2% -20.9%Industrials 5.5% -3.8% -12.6%Information Technology 14.2% -12.7% -19.3%Materials 7.7% -10.8% -11.6%Real Estate 3.0% 1.4% -17.2%Utilities 2.7% 3.6% -3.8%Total 100.0% -7.5% -14.6%MSCI-EAFE MSCI-ACWIxUS Quarter 1- YearCountry Weight Weight Return ReturnJapan 24.6% 16.6% -14.2% -12.9%United Kingdom 16.9% 11.4% -11.8% -14.2%France 11.1% 7.5% -15.1% -12.8%Germany 8.8% 6.0% -15.5% -22.2%Switzerland 8.7% 5.8% -8.9% -9.1%Australia 6.9% 4.7% -10.0% -12.0%Hong Kong 3.9% 2.6% -4.5% -7.8%Netherlands 3.4% 2.3% -11.0% -13.1%Spain 3.1% 2.1% -8.7% -16.2%Sweden 2.7% 1.8% -14.2% -13.7%Italy 2.3% 1.5% -11.8% -17.8%Denmark 1.8% 1.2% -9.8% -15.4%Singapore 1.4% 0.9% -6.7% -9.4%Finland 1.0% 0.7% -14.7% -3.4%Belgium 1.0% 0.6% -18.5% -26.9%Norway 0.7% 0.5% -18.1% -8.6%Ireland 0.5% 0.4% -17.7% -25.3%Israel 0.5% 0.4% -14.4% -5.5%Austria 0.2% 0.2% -20.7% -27.4%New Zealand 0.2% 0.2% -6.6% -4.0%Portugal 0.2% 0.1% -14.3% -11.1%Total EAFE Countries 100.0% 67.5% -12.5% -13.8%Canada 6.5% -15.3% -17.2%Total Developed Countries 74.0% -12.8% -14.1%China 7.9% -10.7% -18.9%Korea 3.6% -13.1% -20.9%Taiwan 3.0% -13.7% -8.9%India 2.4% 2.5% -7.3%Brazil 2.0% 13.4% -0.5%South Africa 1.6% -3.8% -24.8%Russia 1.0% -9.0% -0.7%Mexico 0.7% -18.8% -15.5%Malaysia 0.6% -5.8% -6.0%Thailand 0.6% -10.2% -5.5%Indonesia 0.6% 9.7% -9.2%Poland 0.3% -3.0% -12.9%Philippines 0.3% 5.3% -16.5%Qatar 0.3% 8.4% 29.8%Chile 0.3% -8.7% -19.7%United Arab Emirates 0.2% -5.5% -7.7%Turkey 0.2% 4.8% -41.4%Colombia 0.1% -19.0% -11.5%Peru 0.1% -2.9% 1.6%Hungary 0.1% 5.9% -6.1%Greece 0.1% -16.0% -36.8%Czech Republic 0.0% -8.7% -4.5%Egypt 0.0% -9.4% -14.0%Pakistan 0.0% -22.4% -34.8%Total Emerging Countries 26.0% -7.5% -14.6%Total ACWIxUS Countries 100.0% -11.5% -14.2%Page 9 Source: BloombergThe Market EnvironmentDomestic Bond Sector & Broad/Global Bond Market Performance (Duration)As of December 31, 2018Broad fixed income benchmarks had mixed results during the 4thquarter.Interest rates rose across short-termmaturities, but fell on those on themiddleand long end of the US Treasury Yield Curve. The Federal Open MarketCommittee (FOMC), decided to increase short-term interest rates by 25 basispoints at their December meeting citing the strength of the US economy whichcaused an increase in short-term interest rates, but equity market volatility ledmarket participants toward less volatile assets, pushing rates lower onmaturities greater than 1-year. This was the fourth rate hike of 2018. Thecurrent Fed Funds Rate target range sits at 2.25%-2.50%. This causedcontinued flattening in the yield curve with some moderate inversion, whichhappens when short-term maturities have greater yields than long-termsecurities, in the middle of curve. The difference in yields between the 2-yearand 10-year Treasury now sits at just 0.21%. Historically, an inverted yieldcurve has signaled a greater probability of a recession. The Fed is alsocontinuing the reduction of the size of its balance sheet by slowing its paceofreinvestment as the securities it holds mature. However, the Fed did loweritsguidance for future rate increases in 2019 following a reduction in expectationsfor GDP and inflation. The Fed is now projecting just two additional interestrate increases in 2019. The Bloomberg Barclays US Aggregate Index waspositive during the quarter, posting a 1.6% return, but was flat, returning0.0%over the 1-year period.Within investment grade credit, higher quality issues outperformed lowerquality issues as investors preferred more conservative securities. On anabsolute basis, without negating the duration differences in the sub-indices,AAA rated credit was the best performing investment grade credit qualitysegment returning 2.3% for the quarter, while Baa was the worst performing,falling -0.9%. High yield debt trailed investment grade credit as spreadswidened the most for these issues, returning -4.5%. Returns are mixed for theinvestment grade quality segments when viewed over the 1-year period withhigher quality issues outperforming lower quality securities. High yieldperformed well relative to lower quality investment grade debt due to therelatively strong returns experienced during the first three quarters of2018.During the 4thquarter, the more defensive Treasury and mortgage backedsectors of the Bloomberg Barclays US Aggregate Index’s three broad sectorswere the best performers returning 2.6% and 2.1% respectively. Investmentgrade corporate credit underperformed,returning -0.2%, as credit spreadswidened considerably during the period. This trend carried through to the1-year period as both Treasuries and mortgage backed securities outperformedboth investment grade and high yield corporate debt. Calendar year 2018performance for the Treasury, mortgage backed and investment gradecorporate issues was 0.9%, 1.0% and -2.5% respectively. US TIPS returned -0.4% and -1.3% for the 4thquarter and 1-year period.1.0%0.9%1.8%1.6%-0.4%-0.2%2.1%2.6%-4.5%-0.9%0.3%1.3%2.3%-6.0% -4.0% -2.0% 0.0% 2.0% 4.0%Multiverse (6.8)Global Agg x US (7.9)Intermediate Agg (4.2)Aggregate (5.9)U.S. TIPS (5.2)U.S. Corporate IG (7.1)U.S. Mortgage (4.7)U.S. Treasury (6.1)U.S. High Yield (4.0)Baa (7.2)A (7.1)AA (5.9)AAA (5.5)Quarter Performance -1.4%-2.1%0.9%0.0%-1.3%-2.5%1.0%0.9%-2.1%-2.9%-2.3%0.1%0.9%-4.0% -2.0% 0.0% 2.0%Multiverse (6.8)Global Agg x US (7.9)Intermediate Agg (4.2)Aggregate (5.9)U.S. TIPS (5.2)U.S. Corporate IG (7.1)U.S. Mortgage (4.7)U.S. Treasury (6.1)U.S. High Yield (4.0)Baa (7.2)A (7.1)AA (5.9)AAA (5.5)1-Year PerformancePage 10 Source: US Department of Treasury, FRED (Federal Reserve of St. Louis)The Market EnvironmentMarket Rate & Yield Curve ComparisonAs of December 31, 2018Global fixed income indices continue to struggle relative to their domesticcounterparts, underperforming during the 4thquarter. These indices have loweryields and the returns of these indices are also significantly influencedbyfluctuations in their currency denomination relative to the USD. During the 4thquarter the USD strengthened against most other currencies, negativelyimpacting the returns on global bond indices. The return on global bonds, asrepresented by the Bloomberg Barclays Global Aggregate ex US Index, was0.9% and -2.1% for the quarter and 1-year period respectively. As the globaleconomy continues to recover, several international central banks have startedto move toward less accommodative postures. Notably, the ECB, began toslow its monthly bond purchase program in September, reducing newpurchases to 15 billion euro per month from 30 billion euro per month andended the program entirely at year end. However, they have indicated acontinuation of reinvestment in maturing securities and would likely notraiseinterest rates from current levels until summer 2019. The Bank of England andthe Bank of Japan made no major policy changes during the quarter as theycontinue to review macroeconomic data within their respective countries.Much of the index performance detailed in the bar graphs on the previouspage is visible on a time series basis by reviewing the line graphs to the right.The ‘1-Year Trailing Market Rates’ chart illustrates that the 10-year Treasuryyield (green line) fell during the 4thquarter after rising steadily through most ofthe year as investors moved to safe haven assets during the period, endingthe year at 2.69%. The blue line illustrates changes in the BAA OAS (OptionAdjusted Spread). This measure quantifies the additional yield premium thatinvestors require to purchase and hold non-Treasury issues. This lineillustrates a relatively tight range in credit spreads throughout most of2018,but highlights an abrupt increase during the 4thquarter as investors moved tohigher quality assets. This increase is equivalent to an interest rate increaseon corporate bonds, which produces an additional headwind for corporatebond index returns. These credit spreads have widened by about 59 basispoints over the last 3-months. The green band across the graph illustratesthegradual increase in the Federal Funds Rate (four increases in the last twelvemonths) due to the continued tightening of US monetary policy.The lower graph provides a snapshot of the US Treasury yield curve at the endof each of the last four calendar quarters. As mentioned, the yield curvecontinues to flatten as yields on shorter-term maturities have risen morethaninterest rates on the long end of the curve. The upward momentum of interestrates as well as a general flattening of the yield curve are clearly visibleoverthe last twelve months with some minor inversion visible in the middle of theyield curve.0.000.501.001.502.002.503.003.501 mo 3 mo 6 mo 1 yr 2 yr 3 yr 5 yr 7 yr 10 yr 20 yr 30 yrTreasury Yield Curve3/31/20186/30/20189/30/201812/31/20180.000.501.001.502.002.503.003.50Dec-17 Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18 Oct-18 Nov-18 Dec-181-Year Trailing Market RatesFed Funds RateTED Spread3-Month LiborBAA OAS10yr Treasury10yr TIPSPage 11 Executive Summary Policy Target In Policy 0.0%15.0%30.0%45.0%60.0%75.0%90.0%100.0% Total Fixed Income Composite (41.1%) Total Equity Composite (58.9%) Asset Allocation Compliance Asset Allocation $ Current Allocation (%) Target Allocation (%) Target Rebal. ($000) Total Fund Composite 12,893,018 100.0 100.0 - Total Equity Composite 7,592,913 58.9 60.0 142,898 Total Fixed Income Composite 5,300,105 41.1 40.0 -142,898 Asset Allocation Compliance Oakland County Employees' Retirement System Total Fund Composite As of December 31, 2018 Page 12 Asset Allocation By Segment as of September 30, 2018 : $14,008,441 Asset Allocation By Segment as of December 31, 2018 : $12,893,018 Allocation Segments Market Value Allocation Domestic Equity 8,779,602 62.7¢ Domestic Fixed Income 5,100,405 36.4¢ Cash Equivalent 128,434 0.9¢ Allocation Segments Market Value Allocation Domestic Equity 7,592,913 58.9¢ Domestic Fixed Income 5,170,044 40.1¢ Cash Equivalent 130,062 1.0¢ Asset Allocation Summary Total Fund Composite As of December 31, 2018 NONE Page 13 Asset Allocation By Manager as of September 30, 2018 : $14,008,441 Asset Allocation By Manager as of December 31, 2018 : $12,893,018 Allocation Market Value Allocation SSgA S&P 500 8,779,602 62.7¢ CS McKee 5,228,839 37.3¢ Allocation Market Value Allocation SSgA S&P 500 7,592,913 58.9¢ CS McKee 5,300,105 41.1¢ Asset Allocation Summary Total Fund Composite As of December 31, 2018 NONE Page 14 Asset Allocation Attributes Dec-2018 Sep-2018 Jun-2018 Mar-2018 Dec-2017 ($)%($)%($)%($)%($)% Total Fund Composite 12,893,018 -14,008,441 -13,373,466 -13,101,415 -13,171,417 - Total Equity Composite 7,592,913 -8,779,602 -8,152,194 -7,881,863 -8,625,285 - SSgA S&P 500 7,592,913 -8,779,602 -8,152,194 -7,881,863 -8,625,285 - Total Fixed Income Composite 5,300,105 -5,228,839 -5,221,272 -5,219,552 -4,546,132 - CS McKee 5,300,105 -5,228,839 -5,221,272 -5,219,552 -4,546,132 - Historical Asset Allocation Total Fund As of December 31, 2018 Page 15 Financial Reconciliation Market Value 10/01/2018 Net Transfers Contributions Distributions Management Fees Other Expenses Income Apprec./ Deprec. Market Value 12/31/2018 Total Fund Composite 14,008,441 -2,220 --2,220 -47,925 -1,163,347 12,893,018 Total Equity Composite 8,779,602 -------1,186,689 7,592,913 SSgA S&P 500 8,779,602 -------1,186,689 7,592,913 Total Fixed Income Composite 5,228,839 -2,220 --2,220 -47,925 23,342 5,300,105 CS McKee 5,228,839 -2,220 --2,220 -47,925 23,342 5,300,105 Financial Reconciliation Total Fund 1 Quarter Ending December 31, 2018 Page 16 Asset Allocation & Performance Allocation Market Value $ % Performance(%) QTR FYTD YTD 1 YR 3 YR 5 YR 7 YR Inception Inception Date Total Fund Composite (Gross)12,893,018 100.0 -7.96 (47)-7.96 (47)-2.49 (17)-2.49 (17)6.63 (20)N/A N/A 4.89 (16)04/01/2015 Total Fund Policy Index -7.56 (38)-7.56 (38)-2.35 (16)-2.35 (16)6.50 (23)N/A N/A 5.16 (10) Difference -0.40 -0.40 -0.14 -0.14 0.13 N/A N/A -0.27 All Public Plans-Total Fund Median -8.10 -8.10 -4.22 -4.22 5.85 4.80 7.53 3.96 Total Fund Composite (Net)12,893,018 100.0 -7.96 -7.96 -2.54 -2.54 6.57 N/A N/A 4.84 04/01/2015 Total Fund Policy Index -7.56 -7.56 -2.35 -2.35 6.50 N/A N/A 5.16 Difference -0.40 -0.40 -0.19 -0.19 0.07 N/A N/A -0.32 Total Equity Composite 7,592,913 58.9 -13.52 (44)-13.52 (44)-4.40 (38)-4.40 (38)9.25 (33)N/A N/A 7.15 (29)06/01/2015 S&P 500 Index -13.52 (44)-13.52 (44)-4.38 (38)-4.38 (38)9.26 (32)8.49 (36)12.70 (46)7.15 (29) Difference 0.00 0.00 -0.02 -0.02 -0.01 N/A N/A 0.00 IM U.S. Large Cap Core Equity (SA+CF) Median -13.83 -13.83 -5.24 -5.24 8.48 8.11 12.60 6.38 SSgA S&P 500 7,592,913 58.9 -13.52 (44)-13.52 (44)-4.40 (38)-4.40 (38)9.25 (33)N/A N/A 7.15 (29)06/01/2015 S&P 500 Index -13.52 (44)-13.52 (44)-4.38 (38)-4.38 (38)9.26 (32)8.49 (36)12.70 (46)7.15 (29) Difference 0.00 0.00 -0.02 -0.02 -0.01 N/A N/A 0.00 IM U.S. Large Cap Core Equity (SA+CF) Median -13.83 -13.83 -5.24 -5.24 8.48 8.11 12.60 6.38 Total Fixed Income Composite 5,300,105 41.1 1.36 (56)1.36 (56)0.32 (30)0.32 (30)2.23 (67)N/A N/A 1.75 (43)04/01/2015 Blmbg. Barc. U.S. Aggregate Index 1.64 (24)1.64 (24)0.01 (63)0.01 (63)2.06 (85)2.52 (85)2.10 (95)1.36 (87) Difference -0.28 -0.28 0.31 0.31 0.17 N/A N/A 0.39 IM U.S. Broad Market Core Fixed Income (SA+CF) Median 1.40 1.40 0.07 0.07 2.48 2.87 2.62 1.69 CS McKee 5,300,105 41.1 1.36 (56)1.36 (56)0.32 (30)0.32 (30)2.23 (67)N/A N/A 1.75 (43)04/01/2015 Blmbg. Barc. U.S. Aggregate Index 1.64 (24)1.64 (24)0.01 (63)0.01 (63)2.06 (85)2.52 (85)2.10 (95)1.36 (87) Difference -0.28 -0.28 0.31 0.31 0.17 N/A N/A 0.39 IM U.S. Broad Market Core Fixed Income (SA+CF) Median 1.40 1.40 0.07 0.07 2.48 2.87 2.62 1.69 Asset Allocation & Performance Total Fund Composite (Gross) As of December 31, 2018 Page 17 Page Intentionally Left Blank Page 18 Plan Sponsor Peer Group Analysis - All Public Plans-Total Fund Comparative Performance -13.00 -10.00 -7.00 -4.00 -1.00 2.00 5.00 8.00 11.00 ReturnQTR FYTD 1 YR 2 YR 3 YR 4 YR 5 YR Total Fund Composite -7.96 (58)-7.96 (58)-2.49 (18)5.81 (23)6.63 (20)N/A N/A˜ Total Fund Policy Index -7.56 (48)-7.56 (48)-2.35 (16)5.61 (31)6.50 (24)N/A N/A˜ Median -7.70 -7.70 -4.16 5.04 5.93 4.33 4.74 -8.00 -4.00 0.00 4.00 8.00 12.00 16.00 20.00 24.00 28.00 Return2017 2016 2015 2014 2013 Total Fund Composite 14.82 (57)8.30 (29)N/A N/A N/A˜ Total Fund Policy Index 14.21 (68)8.31 (28)N/A N/A N/A˜ Median 15.21 7.60 -0.03 6.52 15.98 1 Qtr Ending Sep-2018 1 Qtr Ending Jun-2018 1 Qtr Ending Mar-2018 1 Qtr Ending Dec-2017 1 Qtr Ending Sep-2017 1 Qtr Ending Jun-2017 Total Fund Composite 4.75 (5)2.08 (18)-0.91 (87)4.45 (11)3.16 (72)2.46 (78) Total Fund Policy Index 4.59 (6)1.99 (21)-0.97 (89)4.12 (24)3.02 (80)2.43 (79) All Public Plans-Total Fund Median 3.09 1.35 -0.27 3.74 3.44 2.94 As of December 31, 2018 Performance Review Total Fund Composite NONE Page 19 Peer Group Scattergram - 3 Years 3 Yr Rolling Under/Over Performance - 5 Years Peer Group Scattergram - 5 Years 3 Yr Rolling Percentile Ranking - 5 Years Historical Statistics - 3 Years Historical Statistics - 5 Years Over Performance Earliest Date Latest Date 4.0 6.0 8.0 10.0 12.0 Total Fund Composite (%)4.0 6.0 8.0 10.0 12.0 Total Fund Policy Index (%) Over Performance Under Performance 0.0 25.0 50.0 75.0 100.0Return Percentile Rank3/14 9/14 3/15 9/15 3/16 9/16 3/17 9/17 3/18 12/18 Total Period 5-25 Count 25-Median Count Median-75 Count 75-95 Count Total Fund Composite 4 3 (75%)1 (25%)0 (0%)0 (0%)˜ Total Fund Policy Index 4 3 (75%)1 (25%)0 (0%)0 (0%)˜ 5.70 6.00 6.30 6.60 6.90 Return (%)6.30 6.36 6.42 6.48 6.54 6.60 6.66 6.72 Risk (Standard Deviation %) Return Standard Deviation Total Fund Composite 6.63 6.64˜ Total Fund Policy Index 6.50 6.38˜ Median 5.93 6.38¾ 4.40 4.60 4.80 5.00 5.20 Return (%)6.0 6.2 6.4 6.6 6.8 7.0 Risk (Standard Deviation %) Return Standard Deviation Total Fund Composite N/A N/A˜ Total Fund Policy Index N/A N/A˜ Median 4.74 6.43¾ Tracking Error Up Market Capture Down Market Capture Alpha Information Ratio Sharpe Ratio Beta Downside Risk Total Fund Composite 0.45 103.31 104.56 -0.11 0.32 0.85 1.04 4.60 Total Fund Policy Index 0.00 100.00 100.00 0.00 N/A 0.86 1.00 4.38 90 Day U.S. Treasury Bill 6.42 6.05 -4.51 1.03 -0.86 N/A 0.00 0.01 Tracking Error Up Market Capture Down Market Capture Alpha Information Ratio Sharpe Ratio Beta Downside Risk Total Fund Composite N/A N/A N/A N/A N/A N/A N/A N/A Total Fund Policy Index N/A N/A N/A N/A N/A N/A N/A N/A 90 Day U.S. Treasury Bill N/A N/A N/A N/A N/A N/A N/A 0.01 As of December 31, 2018 Performance Review Total Fund Composite NONE Page 20 Peer Group Analysis - IM U.S. Large Cap Core Equity (SA+CF) Comparative Performance -25.00 -20.00 -15.00 -10.00 -5.00 0.00 5.00 10.00 15.00 20.00 ReturnQTR FYTD 1 YR 2 YR 3 YR 4 YR 5 YR SSgA S&P 500 -13.52 (44)-13.52 (44)-4.40 (38)7.91 (38)9.25 (33)N/A N/A˜ S&P 500 Index -13.52 (44)-13.52 (44)-4.38 (38)7.93 (36)9.26 (32)7.23 (38)8.49 (36)˜ Median -13.83 -13.83 -5.24 7.35 8.48 6.78 8.11 -20.00 -12.00 -4.00 4.00 12.00 20.00 28.00 36.00 44.00 52.00 Return2017 2016 2015 2014 2013 SSgA S&P 500 21.81 (51)11.98 (33)N/A N/A N/A˜ S&P 500 Index 21.83 (50)11.96 (34)1.38 (52)13.69 (44)32.39 (60)˜ Median 21.83 10.52 1.43 13.42 32.98 1 Qtr Ending Sep-2018 1 Qtr Ending Jun-2018 1 Qtr Ending Mar-2018 1 Qtr Ending Dec-2017 1 Qtr Ending Sep-2017 1 Qtr Ending Jun-2017 SSgA S&P 500 7.70 (36)3.43 (34)-0.76 (63)6.64 (52)4.48 (59)3.08 (46) S&P 500 Index 7.71 (34)3.43 (33)-0.76 (64)6.64 (51)4.48 (59)3.09 (45) IM U.S. Large Cap Core Equity (SA+CF) Median 7.15 2.90 -0.44 6.66 4.63 2.97 Performance Review As of December 31, 2018 SSgA S&P 500 NONE Page 21 Peer Group Scattergram - 3 Years 3 Yr Rolling Under/Over Performance - 5 Years Peer Group Scattergram - 5 Years 3 Yr Rolling Percentile Ranking - 5 Years Historical Statistics - 3 Years Historical Statistics - 5 Years Under Performance Earliest Date Latest Date 6.0 9.0 12.0 15.0 18.0 21.0 SSgA S&P 500 (%)6.0 9.0 12.0 15.0 18.0 21.0 S&P 500 Index (%) Over Performance Under Performance 0.0 25.0 50.0 75.0 100.0Return Percentile Rank3/14 9/14 3/15 9/15 3/16 9/16 3/17 9/17 3/18 12/18 Total Period 5-25 Count 25-Median Count Median-75 Count 75-95 Count SSgA S&P 500 3 0 (0%)3 (100%)0 (0%)0 (0%)˜ S&P 500 Index 20 0 (0%)13 (65%)7 (35%)0 (0%)˜ 8.32 8.58 8.84 9.10 9.36 9.62 Return (%)10.53 10.62 10.71 10.80 10.89 10.98 11.07 Risk (Standard Deviation %) Return Standard Deviation SSgA S&P 500 9.25 10.55˜ S&P 500 Index 9.26 10.55˜ Median 8.48 10.94¾ 8.00 8.20 8.40 8.60 Return (%)9.48 9.54 9.60 9.66 9.72 9.78 9.84 9.90 9.96 Risk (Standard Deviation %) Return Standard Deviation SSgA S&P 500 N/A N/A˜ S&P 500 Index 8.49 9.55˜ Median 8.11 9.87¾ Tracking Error Up Market Capture Down Market Capture Alpha Information Ratio Sharpe Ratio Beta Downside Risk SSgA S&P 500 0.02 99.95 99.94 -0.01 -0.22 0.78 1.00 7.67 S&P 500 Index 0.00 100.00 100.00 0.00 N/A 0.78 1.00 7.66 90 Day U.S. Treasury Bill 10.83 4.08 -2.13 1.02 -0.78 N/A 0.00 0.01 Tracking Error Up Market Capture Down Market Capture Alpha Information Ratio Sharpe Ratio Beta Downside Risk SSgA S&P 500 N/A N/A N/A N/A N/A N/A N/A N/A S&P 500 Index 0.00 100.00 100.00 0.00 N/A 0.75 1.00 7.11 90 Day U.S. Treasury Bill 10.88 2.43 -1.35 0.63 -0.75 N/A 0.00 0.01 Performance Review As of December 31, 2018 SSgA S&P 500 NONE Page 22 Peer Group Analysis - IM U.S. Broad Market Core Fixed Income (SA+CF) Comparative Performance -1.66 -1.00 -0.34 0.32 0.98 1.64 2.30 2.96 3.62 4.28 4.94 ReturnQTR FYTD 1 YR 2 YR 3 YR 4 YR 5 YR CS McKee 1.36 (56)1.36 (56)0.32 (30)1.92 (62)2.23 (67)N/A N/A˜ Bl. Barclays U.S. Aggregate 1.64 (24)1.64 (24)0.01 (63)1.76 (86)2.06 (85)1.68 (89)2.52 (85)˜ Median 1.40 1.40 0.07 2.04 2.48 2.04 2.87 -6.00 -4.00 -2.00 0.00 2.00 4.00 6.00 8.00 10.00 12.00 Return2017 2016 2015 2014 2013 CS McKee 3.54 (84)2.85 (65)N/A N/A N/A˜ Bl. Barclays U.S. Aggregate 3.54 (84)2.65 (77)0.55 (74)5.97 (67)-2.02 (74)˜ Median 4.05 3.11 0.82 6.17 -1.56 1 Qtr Ending Sep-2018 1 Qtr Ending Jun-2018 1 Qtr Ending Mar-2018 1 Qtr Ending Dec-2017 1 Qtr Ending Sep-2017 1 Qtr Ending Jun-2017 CS McKee 0.15 (59)0.03 (23)-1.20 (27)0.52 (46)0.87 (73)1.39 (86) Blmbg. Barc. U.S. Aggregate Index 0.02 (83)-0.16 (75)-1.46 (68)0.39 (80)0.85 (77)1.45 (76) IM U.S. Broad Market Core Fixed Income (SA+CF) Median 0.18 -0.09 -1.37 0.51 0.93 1.54 Performance Review As of December 31, 2018 CS McKee NONE Page 23 Peer Group Scattergram - 3 Years 3 Yr Rolling Under/Over Performance - 5 Years Peer Group Scattergram - 5 Years 3 Yr Rolling Percentile Ranking - 5 Years Historical Statistics - 3 Years Historical Statistics - 5 Years Over Performance Earliest Date Latest Date 0.8 1.2 1.6 2.0 2.4 CS McKee (%)0.8 1.2 1.6 2.0 2.4 Blmbg. Barc. U.S. Aggregate Index (%) Over Performance Under Performance 0.0 25.0 50.0 75.0 100.0Return Percentile Rank3/14 9/14 3/15 9/15 3/16 9/16 3/17 9/17 3/18 12/18 Total Period 5-25 Count 25-Median Count Median-75 Count 75-95 Count CS McKee 4 0 (0%)1 (25%)3 (75%)0 (0%)˜ Bl. Barclays U.S. Aggregate 20 0 (0%)0 (0%)0 (0%)20 (100%)˜ 1.80 2.00 2.20 2.40 2.60 Return (%)2.20 2.30 2.40 2.50 2.60 2.70 2.80 2.90 3.00 Risk (Standard Deviation %) Return Standard Deviation CS McKee 2.23 2.36˜ Bl. Barclays U.S. Aggregate 2.06 2.84˜ Median 2.48 2.78¾ 2.40 2.60 2.80 3.00 Return (%)2.72 2.73 2.74 2.75 2.76 2.77 2.78 Risk (Standard Deviation %) Return Standard Deviation CS McKee N/A N/A˜ Bl. Barclays U.S. Aggregate 2.52 2.77˜ Median 2.87 2.73¾ Tracking Error Up Market Capture Down Market Capture Alpha Information Ratio Sharpe Ratio Beta Downside Risk CS McKee 0.59 90.40 77.71 0.53 0.27 0.53 0.82 1.46 Blmbg. Barc. U.S. Aggregate Index 0.00 100.00 100.00 0.00 N/A 0.38 1.00 1.85 90 Day U.S. Treasury Bill 2.84 12.09 -14.04 0.99 -0.38 N/A 0.00 0.01 Tracking Error Up Market Capture Down Market Capture Alpha Information Ratio Sharpe Ratio Beta Downside Risk CS McKee N/A N/A N/A N/A N/A N/A N/A N/A Blmbg. Barc. U.S. Aggregate Index 0.00 100.00 100.00 0.00 N/A 0.69 1.00 1.63 90 Day U.S. Treasury Bill 2.78 7.06 -9.52 0.61 -0.69 N/A 0.00 0.01 Performance Review As of December 31, 2018 CS McKee NONE Page 24 Total Policy Historical Hybrid Composition Allocation Mandate Weight (%) Apr-2015 S&P 500 Index 60.00 Blmbg. Barc. U.S. Aggregate Index 40.00 Historical Hybrid Composition Total Fund Policy Index As of December 31, 2018 Page 25 Report Statistics Definitions and Descriptions Active Return - Arithmetic difference between the manager’s performance and the designated benchmark return over a specified time period. Alpha - A measure of the difference between a portfolio's actual performance and its expected return based on its level of risk as determined by beta. It determines the portfolio's non-systemic return, or its historical performance not explained by movements of the market. Beta - A measure of the sensitivity of a portfolio to the movements in the market. It is a measure of the portfolio's systematic risk. Consistency - The percentage of quarters that a product achieved a rate of return higher than that of its benchmark. Higher consistency indicates the manager has contributed more to the product’s performance. Distributed to Paid In (DPI) - The ratio of money distributed to Limited Partners by the fund, relative to contributions. It is calculated by dividing cumulative distributions by paid in capital. This multiple shows the investor how much money they got back. It is a good measure for evaluating a fund later in its life because there are more distributions to measure against. Down Market Capture - The ratio of average portfolio performance over the designated benchmark during periods of negative returns. A lower value indicates better product performance Downside Risk - A measure similar to standard deviation that utilizes only the negative movements of the return series. It is calculated by taking the standard deviation of the negative quarterly set of returns. A higher factor is indicative of a riskier product. Excess Return - Arithmetic difference between the manager’s performance and the risk-free return over a specified time period. Excess Risk - A measure of the standard deviation of a portfolio's performance relative to the risk free return. Information Ratio - This calculates the value-added contribution of the manager and is derived by dividing the active rate of return of the portfolio by the tracking error. The higher the Information Ratio, the more the manager has added value to the portfolio. Public Market Equivalent (PME) - Designs a set of analyses used in the Private Equity Industry to evaluate the performance of a Private Equity Fund against a public benchmark or index. R-Squared - The percentage of a portfolio's performance that can be explained by the behavior of the appropriate benchmark. A high R-Squared means the portfolio's performance has historically moved in the same direction as the appropriate benchmark. Return - Compounded rate of return for the period. Sharpe Ratio - Represents the excess rate of return over the risk free return divided by the standard deviation of the excess return. The result is an absolute rate of return per unit of risk. A higher value demonstrates better historical risk-adjusted performance. Standard Deviation - A statistical measure of the range of a portfolio's performance. It represents the variability of returns around the average return over a specified time period. Total Value to Paid In (TVPI) - The ratio of the current value of remaining investments within a fund, plus the total value of all distributions to date, relative to the total amount of capital paid into the fund to date. It is a good measure of performance before the end of a fund’s life Tracking Error - This is a measure of the standard deviation of a portfolio's returns in relation to the performance of its designated market benchmark. Treynor Ratio - Similar to Sharpe ratio but utilizes beta rather than excess risk as determined by standard deviation. It is calculated by taking the excess rate of return above the risk free rate divided by beta to derive the absolute rate of return per unit of risk. A higher value indicates a product has achieved better historical risk-adjusted performance. Up Market Capture - The ratio of average portfolio performance over the designated benchmark during periods of positive returns. A higher value indicates better product performance. Page 26 Disclosures AndCo compiled this report for the sole use of the client for which it was prepared. AndCo is responsible for evaluating the performance results of the Total Fund along with the investment advisors by comparing their performance with indices and other related peer universe data that is deemed appropriate. AndCo uses the results from this evaluation to make observations and recommendations to the client. AndCo uses time-weighted calculations which are founded on standards recommended by the CFA Institute. The calculations and values shown are based on information that is received from custodians. AndCo analyzes transactions as indicated on the custodian statements and reviews the custodial market values of the portfolio. As a result, this provides AndCo with a reasonable basis that the investment information presented is free from material misstatement. This methodology of evaluating and measuring performance provides AndCo with a practical foundation for our observations and recommendations. Nothing came to our attention that would cause AndCo to believe that the information presented is significantly misstated. This performance report is based on data obtained by the client’s custodian(s), investment fund administrator, or other sources believed to be reliable. While these sources are believed to be reliable, the data providers are responsible for the accuracy and completeness of their statements. Clients are encouraged to compare the records of their custodian(s) to ensure this report fairly and accurately reflects their various asset positions. The strategies listed may not be suitable for all investors. We believe the information provided here is reliable, but do not warrant its accuracy or completeness. Past performance is not an indication of future performance. Any information contained in this report is for informational purposes only and should not be construed to be an offer to buy or sell any securities, investment consulting, or investment management services. Additional information included in this document may contain data provided by from index databases, public economic sources and the managers themselves. This document may contain data provided by Bloomberg Barclays. Bloomberg Barclays Index data provided by way of Barclays Live. This document may contain data provided by Standard and Poor’s. Nothing contained within any document, advertisement or presentation from S&P Indices constitutes an offer of services in jurisdictions where S&P Indices does not have the necessary licenses. All information provided by S&P Indices is impersonal and is not tailored to the needs of any person, entity or group of persons. Any returns or performance provided within any document is provided for illustrative purposes only and does not demonstrate actual performance. Past performance is not a guarantee of future investment results. This document may contain data provided by MSCI, Inc. Copyright MSCI, 2017. Unpublished. All Rights Reserved. This information may only be used for your internal use, may not be reproduced or redisseminated in any form and may not be used to create any financial instruments or products or any indices. This information is provided on an “as is” basis and the user of this information assumes the entire risk of any use it may make or permit to be made of this information. Neither MSCI, any of its affiliates or any other person involved in or related to compiling, computing or creating this information makes any express or implied warranties or representations with respect to such information or the results to be obtained by the use thereof, and MSCI, its affiliates and each such other person hereby expressly disclaim all warranties (including, without limitation, all warranties of originality, accuracy, completeness, timeliness, non-infringement, merchantability and fitness for a particular purpose) with respect to this information. Without limiting any of the foregoing, in no event shall MSCI, any of its affiliates or any other person involved in or related to compiling, computing or creating this information have any liability for any direct, indirect, special, incidental, punitive, consequential or any other damages (including, without limitation, lost profits) even if notified of, or if it might otherwise have anticipated, the possibility of such damages. This document may contain data provided by Russell Investment Group. Russell Investment Group is the source owner of the data contained or reflected in this material and all trademarks and copyrights related thereto. The material may contain confidential information and unauthorized use, disclosure, copying, dissemination or redistribution is strictly prohibited. This is a user presentation of the data. Russell Investment Group is not responsible for the formatting or configuration of this material or for any inaccuracy in presentation thereof. This document may contain data provided by Morningstar. All rights reserved. Use of this content requires expert knowledge. It is to be used by specialist institutions only. The information contained herein: (1) is proprietary to Morningstar and/or its content providers; (2) may not be copied, adapted or distributed; and (3) is not warranted to be accurate, complete or timely. Neither Morningstar nor its content providers are responsible for any damages or losses arising from any use of this information, except where such damages or losses cannot be limited or excluded by law in your jurisdiction. Past financial performance is not guarantee of future results. Page 27 Y i +. i '\c- a. ` �. taxi. �,