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HomeMy WebLinkAbout04.c. Accept 2013 Annual Report of Deferred Compensation Plan Advisory CommitteeCentral Contra Costa Sanitary District,' ' BOARD OF DIRECTORS POSITION PAPER Board Meeting Date: March 20, 2014 Subject: RECEIVE THE 2013 ANNUAL REPORT OF THE DEFERRED COMPENSATION PLAN ADVISORY COMMITTEE Submitted By: Initiating Dept. /Div.: Thea Vassallo, Finance Manager Administrative /Finance & Accounting REVIEWED AND RECOMMENDED FOR BOARD ACTION: R. Bail- General Man ger ISSUE: The Deferred Compensation Plan Advisory Committee (Committee) respectfully submits its 2013 Annual Report. RECOMMENDATION: Receive the Annual Report of the Deferred Compensation Plan Advisory Committee for 2013 and provide any comments to staff. FINANCIAL IMPACTS: None. ALTERNATIVES /CONSIDERATIONS: None. BACKGROUND: The Board of Directors approved the establishment of the Committee in January 1982. The scope of activities of the Committee includes: • Establishing internal administrative procedures • Educating participants regarding the Plan • Reviewing emergency withdrawal requests • Reviewing investment performance of the Plan • Submission of an annual report to the Board of Directors and Plan participants The Committee is made up of the following Departmental representatives: Thea Vassallo, Finance Manager — Chairperson David Rolley, Accounting Technician III —Administrative Michael Penny, Associate Engineer — Engineering Mark Gratis, Maintenance Crew Leader — Collection System Operations Chuck Burnash, Provisional Senior Engineer — Plant Operations COMMITTEE RECOMMENDATION: The Finance Committee reviewed the 2013 Annual Report of the Advisory Committee at its meeting held March 10, 2014 and recommended its receipt by the full Board. NAADMINSUP\ADMIN \FINANCE MANAGER \Position Papers\2014 \3 -20 -14 PP- Annual DC Report 2013.doc Page 1 of 2 POSITION PAPER Board Meeting Date: March 20, 2014 subject. RECEIVE THE 2013 ANNUAL REPORT OF THE DEFERRED COMPENSATION PLAN ADVISORY COMMITTEE RECOMMENDED BOARD ACTION: Receive the Annual Report of the Deferred Compensation Plan Advisory Committee for 2013 and provide any comments to staff. Attached Supporting Documents: 1. 2013 Deferred Compensation Plan Advisory Committee Annual Report N:\ADMINSUP\ADMIN \FINANCE MANAGER \Position Papers\2014 \3 -20 -14 PP- Annual DC Report 2013.doc Page 2 of 2 Central Contra Costa Sanitary District DEFERRED COMPENSATION PLAN ADVISORY COMMITTEE ANNUAL REPORT JANUARY 2013 — DECEMBER 2013 The Deferred Compensation Plan Advisory Committee (the Committee) was established by the Board of Directors to facilitate the internal administration of the District's Deferred Compensation Plan. The scope of the Committee's activities encompasses the following: • Establish internal District administrative procedures within the provisions of the Deferred Compensation Plan document. • Educate participants regarding the plan provisions by issuing a handbook which summarizes the Deferred Compensation Plan and responding to questions from participants. • Review accountability by the Program Administrators, Hartford Life Insurance Company (Hartford), Nationwide Retirement Solutions, and ICMA Retirement Corporation (ICMA -RC) and respond to participants' queries regarding accuracy or propriety of account balances. • Review participants' requests for emergency withdrawal of funds and make recommendations for acceptance or denial to the Board of Directors. • Review investment performance of the Deferred Compensation Plan on an annual basis. During the period of January 2013 through December 2013, the Committee addressed all of the activities included in its scope of responsibilities through the conscientious efforts of all of the Committee members. In 2012, the District commissioned a benchmark study to determine the reasonableness of fees being charged by the three carriers. The benchmark study was completed in 2013, and it was determined that ICMA -RC offered the lowest fees and the most comprehensive fund line up. It was also determined, given the low participation in Harford and Nationwide Retirement Solutions that consolidation of the plan under one carrier, ICMA -RC was in the best interest of both the participants and the District. Consolidation of the Deferred Compensation Plan is estimated to be completed by the end of March 2014. The performance of Hartford, Nationwide Retirement Solutions, and ICMA -RC in administering the Deferred Compensation Plan during the 2013 report is considered to be satisfactory. The performance results of the Hartford, Nationwide Retirement Solutions, and IMCA -RC stock and bond investments for the calendar year 2013 follow. POSITION PAPER Board Meeting Date: March 20, 2014 Subject., RECEIVE THE 2013 ANNUAL REPORT OF THE DEFERRED COMPENSATION PLAN ADVISORY COMMITTEE Please note the following when reviewing Plan results: ■ Market index benchmarks have been provided for comparative purposes only. These indexes reflect broad based changes in the market conditions based on average performance. Indices are unmanaged and reflect no fees or expenses and are not available for direct investment. ■ Rate of returns quoted by providers and fund managers include reinvestment of capital appreciation (depreciation), plus realized gain (losses), dividends and interest income. ■ All rate of return performance results are net of annual asset -based fees, which include fund managers fees and expenses, marketing fees and plan administrative fees. ■ In general, plan administrative fees are charged by the carriers and differ between the carriers. The basic plan administrative fees are as follows: Nationwide Retirement Solutions An annual plan administrative fee of .29 percent is deducted from the participants account and is based on the participant's account balance. ICMA There is no plan administrative fee. Hartford The plan administrative fee is .25 percent for all funds with the exception of the General Account. For additional information on fee charges, consult with your plan provider. The above information is general information. Additional fees may be incurred for other items such as transfers and withdrawals. Results shown represent past performance and are not a guarantee of future performance. Ask your Plan Representative for a current prospectus for each fund in which you are interested. The current prospectus presents more complete information about the fund including fund charges and expenses. Read it carefully before investing in that option under the Plan. Helpful Definitions ■ Balanced Fund is a mutual fund that invests in a combination of common stock, preferred stock, bonds and short term bonds, to provide both income and capital appreciation, while managing volatility and avoiding excessive risk. ■ Blue Chip Company is used in the context of general stock market investments. Large and creditworthy company. Company renowed for the quality and wide acceptance of its products or services, and for its ability to make money and pay dividends. ■ Dollar Cost Averaging or Constant Dollar Plan is a method of purchasing securities by investing a fixed amount of money at set intervals. The investor buys more shares when the price is low and fewer shares when the price is high, thus reducing the average cost. ■ Dow Jones Industrial Average or DJIA is the best known U.S. index of stocks. It is comprised of 30 actively traded blue -chip stocks, including stocks that trade on the New York Stock Exchange. The Dow, as it is called, is an indicator of how the largest U.S. companies are performing. Measuring the Dow Jones Industrial Average is used to gauge the direction of the stock market. ■ Indexing is a passive instrument strategy consisting of the construction of a portfolio of stocks designed to track the total return performance of an index of stocks. ■ Barclays Capital Aggregate Bond Index is a broad based index, maintained by Barclays Capital and is often used to represent investment grade bonds being traded in the United States. ■ MSCI Europe, Australia /Asia, and far East or EAFE index is the European, Australian, and Far East stock index, computed by Morgan Stanley Capital International. This index is used to measure the general performance of the international market. ■ Model Portfolio fund is a fund that consists of a combination of stocks, bonds and cash equivalents in a preset or predetermined ratio based on market risk tolerance. Model Portfolios are rebalanced, typically every quarter, to maintain adherence to the preset ratio. ■ Mutual Funds are pools of money that are managed by an investment company and regulated by the Investment Company Act of 1940. The investment company purchases securities which become jointly owned by its shareholders. The fund's portfolio is managed by a professional money manager. They offer investors a variety of goals depending on the fund and can invest in equity, debt, cash, real estate, options and futures. NASDAQ, once an acronym for National Association of Securities Dealers Automated Quotations, the NASDAQ is the second largest stock exchange by market capitalization in the world. Large technology stocks have a major effect on this index value. The NASDAQ's main index is the NASDAQ Composite, which has been published since its inception. However, the NASDAQ exchange- traded fund tracks the large -cap NASDAQ -100 index. Standard & Poor's 500 or S &P 500 is an index of blue chip stocks, which measures changes in stock market conditions based on the average performance of 500 widely held common stocks. The S &P 500 is one of the most widely used benchmarks of U.S. equity performance. This index tracks industrial, transportation, financial and utility stocks with heavy emphasis on industrial companies. Treasury Bill or T Bill is a discounted government security that matures in one year or less. It is a negotiable debt obligation issued by the U.S. government. CCCSD Deferred Comp Distribution BY ADMINISTRATOR AND INVESTMENT TYPE INVESTMENT TYPE CALENDAR YEAR ENDED DECEMBER 31, 2013 % NATIONWIDE ICMA 457 ICMA 401(a) HARTFORD TOTAL STOCK 47.14% $4,125,205 $22,914,266 $13,395,266 $1,619,647 $42,054,384 SAVINGS 32.10% 1,441,803 15,164,739 9,964,633 2,068,081 28,639,257 BALANCED FUNDS 19.15% 1,312,816 7,426,673 8,323,026 20,348 17,082,863 BONDS 1.61% 287,369 616,783 506,137 23,208 1,433,498 TOTAL INVESTMENTS 100.009%/. $7,167,194 $46,122,461 $32,189,062 $3,731,284 $89,210,001 CCCSD Deferred Compensation Distribution by Administrator HARTFORD ICMA 401(a) $3,731,284 NATIONWIDE $32,189,062 4% $7,167,194 36% 8% \000 NATIONWIDE ICMA 457 ICMA 401(a) HARTFORD ICMA 457 $46,122,461 52% CCCSD Deferred Compensation Distribution by Investment Type BALANCED BONDS 1.61% FUNDS STOCK 47.14% 19.15% SAVINC 32.10; STOCK SAVINGS BALANCED FUNDS BONDS CCCSD Deferred Comp Saving Performance Calendar Year Ended December 31, 2013 Rate of Return ( %) Market Index Benchmark 90 Day T -Bill 0.07% Nationwide - Average annual yield rate. Stable Value Fund 1.26% 5 YR CDs 1.40% 3 YR CDs 0.70% 1 YR CDs 0.24% Liquid Savings 0.17% IC MA - Source: IC MA Retirement Corporation Fund Performance Report as of 12131/2013. Vantagetrust Funds Cash Management 0.00% Plus Funds Plus Fund (401a) 2.02% Plus Fund (457) 2.02% Vantagepoint Funds (VP) are certain funds available through ICMA. These funds are sponsored by the ICMA Retirement Corporation and registered with the U.S. Securities and Exchange Commission. Hartford - Source: Investment Choices Performance Plan Summary Statement as of 12/3112013. General Account 4.00% Nationwide Retirement Solutions (457) Plan Administrator Report with Performance Results N 0 N 0 0 O 0 0 LA 0 0 CENT CTRA COSTA SANI 457 PLAN &TRUST THEA VASSALLO FIN MGR 5019 IMHOFF PL MARTINEZ CA 94553 -4316 Please review yourstatement carefully. Corrections may not be accepted more than 45 days after the closing date of the statement. Activity at a Glance Balance as of 10 -01 -13 Contributions/Transfers In' Interest/Dividend/Cap Gain/Reimb Gain /Loss Withdrawals/Transfers Out- Charges/Fees Balance as of 12 -31 -13 Nationwide Retirement Solutions On rot' SW" Entity: 0041549 October 1, 2013 - December 31, 2013 Questions? Contact Us! CUSTOMER SERVICE: (ESPANOL): TTY: Website: Write us at: (800)769 -4457 (800)769 -4457 (800)848 -0833 www.nationa[deferred.com NATIONWIDE RETIREMENT SOLUTIONS PO BOX 182797 COLUMBUS OH 43218 -2797 Natlorervide Investment Services Carporatiun, member FINRA, In Michigan Only: Nelwxrmde Investment Svcs. Carpmahon 457(b) Plan $7,078,745.65 $47,731.00 $185,073.23 $136,732.06 - $277,836.87 - $3,251.35 $7,167,193.72 'Including, but not limited to, Employee and Employer Contributions, Rollovers and Transfers In. "Including, but not limited to, Rollovers and Transfers Out, Partial and Lump Sum Payments. This statement represents an aggregate of the values of active accounts for those plan participants receiving a statement for this reporting period. Values reported above represent current period totals for those participants. Investment Option Summary - October 1, 2013 to December 31, 2013 Ending Price is as of 12/31/2013 Investment Option 457(b) Plan 'AmCent Gr Inv 'AmCent Sel Inv 'AmCent Uhra Inv 'AmFds Bd Fd Am A 'AmFds EuroPacfc Gr A 'AmFds Gr Fd Am A 'AmFds Inc Fd Am A 'AmFds Invmt Co Am A 'AmFds Wshngtn Mut Inv A 'Brwn Cap Sm Co Inst 'DFA US Micro Cap 'DWS Eq Dlvd A 'DWS Hi Inc A 'Fed Kaufman R 'Fid Contra 'Fid Eq Inc 'Fid Gr Inc 'Fid Indpndnc 'Fid Magellan 'Fid Puritan `Invsco MdCap Cor Eq A 'JPM MidCap Value A `Jns Fd T `Jns Frty S NW Bank Liquid Savings "NW Dest 2015 Inst Svc 'NW Dest 2020 Inst Svc 'NW Dest 2035 Inst Svc 'NW Dest 2050 Inst Svc V"" NATIONALDEEERRED.COM Ending Price Units /Shares Value 32.6600 520.8159 $17,009.85 56.2200 292.2029 $16,427.65 34.1700 0.2220 $7.59 12.4000 14,216.5825 $176,285.62 49.0700 3,2950984 $161,690.47 43.0000 21,378.3495 $919,269.03 20.6500 34,452.3048 $711,440.10 36.7000 13,962.0561 $512,407.46 39.4300 70.8656 $2,794.23 74.1100 852.8477 $63,204.54 20.1100 6,467.0229 $130,051.82 42.8800 385.9924 $16,551.35 4.9700 8,958.5610 $44,524.05 6.1700 16,530.5517 $101,993.52 96.1400 3,067.7170 $294,930.34 58.7000 538.0592 $31,584.07 27.8600 379.6059 $10,575.82 36.2300 628.3274 $22,764.30 92.3700 488.9678 $45,165.95 21.2300 1,737.4170 $36,885.37 25.2000 605.6618 $15,262.68 34.5200 5,417.6166 $187,016.14 41.0900 1,607.6411 $66,057.97 40.4800 1,403.3939 $56,809.38 $1,441,803.41 9.4800 8,830.7775 $83,715.77 9.9600 3,2712157 $32,601.23 10.4300 6.3913 $66.66 9.3100 795.3772 $7,404.96 Questions? 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(800)769 -4457 1 Statement Details Investment Option Summary (continued) Investment Option Ending Price Units /Shares Value 'NW Intl Val Inst Svc 6.7600 2,319.0066 $15,676.48 'NW Inv Dest Cnsry Svc 10.0800 1,126.6660 $11,356.79 'NW Inv Dest Mod Aggr Svc 11.3400 390.5124 $4,428.41 'NW Inv Dest Mod Svc 10.9600 22,642.4797 $248,161.58 *NW LgCapGr 14.9700 2,225.7485 $33,319.46 'NW Rtrmt Inc Inst Svc 9.6700 1,160.9369 $11,226.26 `NW US SmCap Val Inst Svc 15.1900 1,079.8847 $16,403.46 'NeuBerSocRespInv 34.8800 288.4733 $10,061.95 'Opp Glbl A 78.7800 880.7897 $69,388.61 Stable Value Fund B 1.9395 609,996.1549 $1,183,069.10 'Vngrd 500 Indx Fnd 170.3600 123.1673 $20,982.78 'Vngrd Inst Indx Inst 169.2800 631.3230 $106,870.36 'Vngrd Prm Cap Inv 92.3300 1,337.9695 $123,534.73 `Vngrd Ttl Bd Mkt Indx Sgnl 10.5600 6,303.0057 $66,559.74 'Vngrd Wington Inv 37.9400 754.4708 $28,624.62 'Vngrd Wndsr II Inv 36.7700 305.3590 $11,228.06 TOTAL $0,1x1 $041 $7,167,193.72 ' Fund is valued in shares rather than units $175.001.52 $1,656.60 $000 Account Values by Investment Option - October 1, 2013 to December 31 2013 Fund is valued in shares rather than units Gain/Loss is the difference between the account balance on the first and last day of the period, alter allowing for the effects of transactions 2 QUARTERLY REPORT FOR CENT CTRA COSTA SANI 457 PLAN &TRUST InleresU Dvidend/ Beginning Contributions/ Withdrawals/ Charges/ Cap Gain/ Ending Balance Transfers In Exchanges Transfers Ou Credits /Fees Reimb Gain/Loss Balance 457(b) Plan (0041549001) 'AmCent Gr Inv $16,568.83 $000 $0.00 $0.00 $12.61 $0.00 $453.63 $17,009.85 'AmCcnt Se; Inv $14,85757 3000 3000 $0.00 $11.68 $000 $1,581.66 $16,427.65 'AmCent Ultra Inv $7.18 $0.00 $0.00 $0.00 $000 $0,1x1 $041 37. G9 •AmFdsBd Fit AmA $175.001.52 $1,656.60 $000 -$0.45 - $129.05 $1,180.04 - $1,423.04 $176,285.62 'AmFds EmoPactc Gi A $110,512.94 $1,36020 $39,897.18 $000 - $11559 $1,465.38 $8,57036 3161,690.47 'AmFds Gr I'd Am A 3830,66359 $11,181.60 $0.00 - 326375 - $651.24 $57,497.23 $20,841.60 $919,269.03 •AmFds Inc I'd AmA $701,101.72 $1,8(10.00 - $29,676.13 - $1,963.75 - $512.65 $5,635.60 $35,055.31 $711,440.10 'AmFdslnvintCoAmA $464,76722 $000 $000 $38627 - $364.51 $3545560 $12,93542 $512,407.46 .An, FdsWslutglnMul Inv A $2,378.17 $180.00 $00) $000 $1.95 $75.17 $162.84 $2,79423 'Biwn Cap Sin Co Inst $94,338.12 $345.00 - $35,18248 - $965.73 -$4565 $1.002.38 $3,712.90 $63,204.54 •DFAUS Micro Cap $77,131.13 $1,15225 $39,897.18 $0.00 - $01.89 $5,870.66 $6,09249 $130,05L82 'DWS Eq Dlvd A $14,977.78 $180.00 $0.00 $000 - $11.78 $30.53 $1 124 82 $16,551.35 'DWS Hi Inc A $43,116.71 $90.00 $0.00 $0.00 -$3238 $643.54 $706.18 $44,524.05 *Fed Kat16lanR $91;744.56 $18000 30.00 $000 -$7217 $12,72839 . $2,687.26 $101,993.52 'Fid Contra $266.196.12 $1,51225 $0.00 - $581.39 - $209.85 $19,17933 $8,833.88 $294,930.34 'Fid Eq Inc $29,384.00 $90.00 $0.00 $0.00 -$2255 $395.81 $1,73661 $31,59407 'Fid Gr Inc $9,260.72 $450.00 $000 $0.00 -$744 $90.88 $781.66 $10,575.82 *Fid lnripndne $20,408.55 $0.00 $0.00 $0.00 - $16.04 $68.91 $2,302.88 $22,764.30 'Fid Magellan $40,881.41 $7.50 $000 $0.00 -$3208 $2,810.65 $1.498.47 $45,165.95 'Fid Puritan $34,488.61 $000 30.00 $000 -$2645 $2,986.22 - $563.01 $36,885.37 •InvscoMdCapCorEgA $14,073.72 $300.00 $0.00 $0.00 - $10.86 $1,271.33 - $371.51 $15,262.68 'JPMMidCap Value A $166,805.89 $477.60 36,55203 - $876.86 - $13380 $8,264.24 $5,927.04 $187,016.14 'Jns Fd T $60,137.54 $0.00 30.00 $0.00 - $47.02 $505.81 $5,461 64 $66,057.97 'JnsFityS $56,784.63 $1,092.25 $0.00 $125.06 - $43.10 $4,854.77 - $5,754.11 $56,809.38 NW Bank Liquid Savings $1669,33337 $7,027.50 $000 - $235092.26 $000 $0.00 $534.30 $1441;303.41 'NW Desk 2.015 Inst Svc $80,757.10 $0.00 $0.00 $0.00 . $60.72 $2,568.51 $450.88 $83,715.77 'NW Dest 20201nst Svc $41,096.31 $0.00 30.00 - $10,007.70 - $26.03 $1,045.07 $493.58 $32,601.23 'NW Deg 2035 Inst Svc $62.73 $0.00 $000 $000 -$0.06 $343 $0.56 $66.66 'NW Dest 2.050 Inst Svc $6,628.34 $30000 $000 $000 -$524 $65641 - $174.55 $7401.96 'NW kill Val Inst Svc $14,706.25 $300110 $0.00 $0.00 . $11.23 $402.20 $279.26 $15,676.48 'NW Inv Dest Cnsiv Svc $13,156.90 $0.00 $000 - $1,961.54 -$8.76 $626.50 - $456.31 $11,356.79 'NW Inv Dest Mod Aggi Svc $4,171.77 $0.00 $000 $0.00 -$3.19 $136.59 $12124 $4,428.41 'NW Inv Dest Mod Svc $237,549.24 $0,00 $000 $000 - $17933 $9,81003 $981.64 $248,161.58 'NW LgCop Gr $30,003.42 $0.00 $000 $23.92 - $23.61 $0.00 $3,363.57 $33,319.46 *NW Rtrmt Inc Ins} Svc $12.961.71 $0.00 $000 -$1.937 04 -$8.66 $149.56 $60.69 $11,226.26 'NW US SmCap Val Inst Svc $14,750.62 $0.00 $000 $0.00 - $11.61 $798.32 $866.13 $16,403.46 'NeuBer Soc Re sp Inv $3,29140 $6,300.00 $000 $0.00 -$567 $532.74 - $56.52 $10,061.95 'Opp GIN A $93,052.28 $180.00 - 329.121 60 $0.00 - $49.51 $2,458.01 $2869.43 $69,380.61 Stable Value Fund B 31,206,809.90 $4,176.00 -$9,05494 - $22,031.01 $0.00 $000 $3,169.15 $1,183,069.10 'Vngrd 5W Indx Fnd $19,009.26 $0.00 $0.00 $0.00 . $14.92 $106.51 $1.881.93 $20.982.78 'Vngrd Ins} Indx Inst $128,262.64 $0.00 - $32,258.63 $0.00 - $76.01 $560.32 $10,382.04 $106,870.36 'Vngrd Pon Cap Inv $71,290.44 $7392.25 $39,897.18 - $61842 - $88.98 $1,011.57 $4,650.69 $123.534.73 'Vngrd Tit Bd Mkt Indx Sgnl $67819.06 $0.00 $000 - $879.67 - $49.09 $498.31 - $628.87 $66,559.74 'VngrdWingtonInv $18,28385 $0.00 39,05021 - $122.05 -$1836 $1,29736 3133.61 $28,624.62 'Vngrd WndsrIf Inv $10,260.23 $000 $000 $000 -$8.03 $349.32 $626.54 $11,228.06 TOTAL $7,078,745.65 $47,731.00 $0.00 •$277,838.87 - $3,251.35 $185,073.23 $130,737.06 $7,167,193.72 Fund is valued in shares rather than units Gain/Loss is the difference between the account balance on the first and last day of the period, alter allowing for the effects of transactions 2 QUARTERLY REPORT FOR CENT CTRA COSTA SANI 457 PLAN &TRUST o� N O N r r O O O O O V% O O Fixed Account/Cash 457(b) Plan Investment NW Bank Liquid Savings Nationwide Bank 1 -Year CD 1st Otr 2014 Nationwide Bank 3 -Year CD 1 st Qtr 2014 Nationwide Bank 5 -Year CD 1st Qtr 2014 Yield 0.18% 0.24% 0.79% 1.67% Statement Details 1NVM.NATIONALDEFERRED.COM Questions? Call us! (800)769 -4457 3 PERFORMANCE RESULTS Investment Performance Information - October 1, 2013 to December 31, 2013 The following are percentage changes in Net Assets (with capital gains and income dividends reinvested) for the funds under the Plan, for the respective periods ended 1213112013. The results shown represent past performance and do not represent expected future performance or experience. Past performance does not guarantee future results. Investment return and principal value of an investment will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. Current performance may be lower or higher than the data quoted. Performance data current to the most recent month -end may be obtained by visiting: WWW.NATIONALDEFERRED.COM. Please consider the fund's investment objectives, risks, and charges and expenses carefully before investing. The prospectus contains this and other important information about the investment company. Prospectuses are available by calling (800)769 -4457. Read the prospectus carefully before investing. The rates of return do not reflect a maximum deduction of a 0.29% annual plan asset fee, which, if reflected, would reduce the performance shown. Please see other important disclosures at the end of this report. Gross Ticker Morningstar Average Annual Return Since Inception Expense Symbol Variable Investment Options Category 3 Month 1 Year 5 Year 10 Year Inception Date Ratio Small�Cap Stocks DFSCX DFA US Micro Cap Small Blend 11.28% 45.06% 22.78% 9.29% 12.56% 12/23/81 0.52% BCSIX Brwn Cap Sm Co Inst Small Growth 7.90% 48.98% 25.60% 12.39% 12.64% 12/31/92 1.28% NWUSX NW US SmCap Val Inst Svc Small Value 11.29% 41.54% 20.85% N/A 9.54% 12/21/07 1.46% International Stocks AEPGX AmFds EuroPacfc G r A Foreign Large Blend 7.64% 20.15% 13.50% 8.94% 11.67% 04/16/84 0.86% TEMFX FnklnTmp Forgn A (a) Foreign Large Value 7.07% 27.17% 16.41% 7.80% 11.48% 10/05/82 1.21% NWVSX NW Intl Val Inst Svc Foreign Large Value 4.60% 18.12% 9.23 °o N/A -4.20% 12/21/07 1.26% OPPAX Opp Glbl A World Stock 7.50% 26.77% 17.61 % 8.35% 11.77% 12/22/69 1.22% Mid-Cap Stocks GTAGX Invsco MdCap Cor Eq A Mid -Cap Blend 6.35% 29.19% 14.38% 7.81% 11.09% 06/09/87 1.20% KAUFX Fed Kaufman R Mid -Cap Growth 10.93% 40.54% 16.96% 8.34% 12.38% 02/21/86 2.48% JAMCX JPM MidCap Value A Mid -Cap Value 8.50% 31.34% 19.95% 10.01% 13.16% 11/13/97 1.39% Large -Cap Stocks FGRIX Fid Gr Inc Large Blend 9.30% 33.40% 17.83% 3.45% 10.14% 12/30/85 0.69% AIVSX AmFds Invmt Co Am A Large Blend 10.42% 32.43% 16.22% 7.15% 12.23% 01/02/34 0.62% VINIX Vngrd Inst Indx Inst Large Blend 10.50% 32.35% 17.95% 7.41% 9.59% 07/31/90 0.04% VFINX Vngrd 500 Indx Fnd (a) Large Blend 10.46% 32.18% 17,81% 7.29% 11.04% 08/31/76 0.17% NWFAX NW Fund A Large Blend 9.19% 30.09% 16.04% 5.81% 9.58% 05/11/33 1.04% TWCUX AmCent Ultra Inv (a) Large Growth 10.31% 36.91% 20.07% 6.83% 11.67% 11/02/81 0.99% FCNTX Fid Contra Large Growth 10.52% 34.15% 18.67% 1010% 12.55% 05/17/67 0.74% FMAGX Fid Magellan Large Growth 10.54% 35.30% 17.50% 5.15% 16.36% 05/02/63 0.51% FDFFX Fid Indpndnc (a) Large Growth 11.62% 40.22% 20.72% 9.10% 11.99% 03/25/83 0.78% AGTHX AmFds Gr Fd Am A Large Growth 9.40% 33.79% 18.29% 8.31% 13.84% 11 130/73 0.70% JANSX Jns Fd T Large Growth 9.93% 29.64% 17.01% 6.23% 12.49% 02105/70 0.79% NBSRX NeuBer Soc Resp Inv Large Growth 9.46% 38.20% 19.01% 8.19% 9.44% 03/16/94 0.89% JARTX Jns Frty S Large Growth 10.70% 31.73% 18.01% 9.94% 10.85% 05/01/97 1.04% VWUSX Vanguard US Growth Fd IS Large Growth 11.00% 35.49% 19.12% 7.12% 10.31% 01/06/59 0.45% VPMCX Vngrd Prm Cap Inv Large Growth 10.55% 39.73% 19.13% 10.06% 13.72% 11/01/84 0.45% TWCIX AmCent Sel Inv (a) Large Growth 11.58% 30.21% 18.54% 6.21% 12.40% 06/30171 1.00% TWCGX AmCent Gr Inv (a) Large Growth 9.39% 29.37% 18.41% 7.91% 13.57% 06130/71 0.97% FEQIX Fid Eq Inc Large Value 7.25% 27.68% 16.30% 5.91% 11.67% 05/16/66 0.68% KDHAX DWS Eq Dlvd A Large Value 9.36% 27.00% 14.04% 4.08% 10.44% 03/18/88 1.20% VWNFX Vngrd Wndsr II Inv Large Value 9,51% 30.69% 17.10% 7.87% 11.07% 06/24/85 0.35% AWSHX AmFds Wshngtn Mut InvA Large Value 9.81% 31.91% 16.46% 7.19% 12.00% 07/31/52 0.62% NW LgCap Gr (n) N/A 11.22% 34.26% 17.94% N/A 6.23% 04/27/07 0.95% Balanced VWINX Vngrd Wlsly Inc Inv (a) Conservative Allocation 3.73% 9.19% 11.08% 7.15% 10.13% 07/01/70 0.25% FPURX Fid Puritan Moderate Allocation 7.03% 20.34% 14.77% 7.00% 11.12% 04/16/47 0.58% AMECX AmFds Inc Fd Am A Moderate Allocation 5.99% 18.26% 14.27% 7.29% 11.44% 11/30/73 0.58% VWELX Vngrd Wington Inv Moderate Allocation 6.30% 19.66% 13.65% 8.10% 8.32% 07/01/29 0.25% TWBIX AmCent Bal Inv (a) Moderate Allocation 6.45% 17.35% 12.38% 6.57% 8.22% 10/20/88 0.91% Bonds KHYAX DWS Hi Inc A High Yield Bond 3.13% 7.04% 15.73% 7.51% 9.22% 01 12678 0.92% ABNDX AmFds Bd Fd Am A Intermediate -Term -0.13% -1.99% 6.39% 3.51% 8.04% 05/28174 0.60% Bond CMPIX Prncpl Inv Inc A (a) Intenmediate -Term 0.83% -0.23% 8.50% 5.40% 7.88% 12/15!75 0.90% Bond VBTSX Vngrd Ttl Bd Mkt Indx Sgnl Intermediate -Term -0.19% -2.15% 4.39% N/A 4.96% 09/01/06 0.10% Bond 4 QUARTERLY REPORT FOR CENT CTRA COSTA SANI 457 PLAN &TRUST PERFORMANCE RESULTS Investment Performance Information - October 1, 2013 to December 31, 2013 Market Indices Total Return Average Annual Return 3 month 1 Year 5 Year 10 Year No Barclays Capital Aggregate Bond Index -0.14% -2.02% 4.44% 4.55% CD MS Europe, Australia, Far East Index 5.71% 22.78% 12.44% 6.91% N Russell 2000 Index 8.72% 38.82% 20.08% 9.07% Standard & Poor's 500 Stock Index 10.51% 32.39% 17.94% 7.41% o Standard & Poor's Mid Cap 400 Index 8.33% 33.50% 21.89% 10.36% o Three Month Treasury Bill Index. 0.01 io 0.05% 0.10% 1.59% 0 0 FEE DISCLOSURES C) The Standardized illustration represents performance based on a $10,000 hypothetical investment, and reflects the deduction of the following fees: denotes a Fee of 0.00% Gross expense ratios represent the fund's total operating expenses expressed as a percentage of the assets held in the fund. For more information about gross expense ratios, read the fund's prospectus. Some mutual funds may impose a short tern trade fee. Some funds may be subject to a trade restriction policy. Please read the underlying prospectus carefully. Nationwide Retirement Solutions receives administrative reimbursement fee payments of up to 0.80% of assets from Nationwide Bankfor administration and record- keeping services of bank products. For additional information, please visit www.nrsforu.com. FOOTNOTES a) These funds are not open to new participants. b) These funds are designed to provide diversification and asset allocation across several types of investments and asset classes, primarily by investing in underlying funds. Therefore, in addition to the fund's expenses, you are indirectly paying a proportionate share of the applicable fees and expenses of the undertying funds. j) Nationwide Investor Destinations Funds are designed to provide diversification and asset allocation. They do this by investing in several types of investments and asset classes. So, in addition to the expenses of the Investor Destinations Furd, you pay a proportionate share of the expenses of the underlying funds. 1) The Target Destination Funds invest in a wide variety of underlying funds to help reduce investment risk. So in addition to the expenses of the Target Destination Funds, you pay a proportionate share of the expenses of the underlying funds. Like other funds, Target Destination Funds are subject to market risk and loss. Loss of principal can occur at any time, including before, at or after the target date. There is no guarantee that target date funds will provide enough income for retirement. n) The Nationwide Large Cap Growth Portfolio is not a mutual fund. Its performance cannot be tracked in newspapers or through other public resources. You can find more information and track the Portfolio's performance via your plan's website, www.nationaldeferred.com. RISK DISCLOSURES Money market funds: Money market funds are not insured or guaranteed by the FDIC or any other government agency. Although the goal of a money market is to preserve the value of an investment at $1 per share, it is still possible to lose money. International /emerging markets funds: Funds that invest in international stocks face risks that funds investing only in U.S. stocks do not. Currency fluctuation, political risk, differences in accounting standards and the limited availability of information may make these funds less stable. Small company funds: Small and emerging companies may have less liquidity than larger, established companies. Therefore, funds investing in stocks of small or emerging companies may face greater price volatility and risk. High -yield bond funds: Funds that invest in high -yield securities may have more credit risk and changes in price than funds that invest in higher - quality securities. VA".NATIONALDEFERRED.COM Questions? Call us! (800)769 -4457 5 Gross Ticker Morningstar Average Annual Return Since Inception Expense Symbol Variable Investment Options Category 3 Month 1 Year 5 Year 10 Year Inception Date Ratio Short -Term Investments CMPGX Pmcpl Inv GovtHiQultyBd A (a) Intermediate -Term -0.20% -1.69% 4.28% 4.07% 6.72% 05/04/84 0.91% Bond Stable Value Fund B (') N/A 0.26% 1.26% 2.05% N/A N/A Asset Allocation NDMSX NW Inv Dest Mod Aggr Svc 0) Aggressive Allocation 6.23% 21.68% 13.68% 6.64% 4.18% 03/30/00 0.86% NDCSX NW Inv Dest Cnsry Svc 0) Conservative Allocation 1.33% 3.82% 5.27% 3.90% 3.73% 03130/00 0.88% NSDCX NW Inv Dest Mod Cnsry Svc (j) Conservative Allocation 2.93% 9.45% 8.38% 5.01% 4.15% 03/30/00 0.87% NDASX NW Inv Dest Aggr Svc Q) Large Blend 7.09% 26.25% 15.41% 7.01% 3.91% 03/30/00 0.87% NSDMX NW Inv Dest Mod Svc (j) Moderate Allocation 4.54% 15.54% 11.05% 5.81% 4.22% 03/30/00 0.86% NWRSX NW Rtmmt Inc Inst Svc (b) Retirement Income 1.67% 2.44% 5.60% N/A 2.96% 08129/07 0.71% NWESX NW Dest 2015 Inst Svc (1) Target Date 2011 -2015 3.74% 10.69% 9.92% N/A 3.50% 08/29/07 0.70% NWFSX NW Dest 2020 Inst Svc (1) Target Date 2016 -2020 4.40% 13.73% 11.43% N/A 4.04% 08/29/07 0.69% NWHSX NW Dest 2025 Inst Svc (1) Target Date 2021 -2025 5.16% 17.33% 12.91% N/A 4.53% 08/29/07 0.69% NWISX NW Dest 2030 Inst Svc (1) Target Date 2026 -2030 5.85% 20.58% 14.12% N/A 4.65% 08/29/07 0.68% NWLSX NW Dest 2035 Inst Svc (1) Target Date 2031 -2035 6.34% 23.06% 14.99% N/A 4.73% 08/29/07 0.68% NWMSX NW Dest 2040 Inst Svc (1) Target Date 2036 -2040 6.68% 24.41% 15.48% N/A 4.46% 08129/07 0.68% NWNSX NW Dest 2045 Inst Svc (1) Target Date 2041 -2045 7.13% 25.26% 15.70% N/A 4.49% 08/29/07 0.68% NWOSX NW Dest 2050 Inst Svc (1) Target Date 2046 -2050 7.18% 25.29% 15.81% N/A 4.56% 08/29/07 0.68% Market Indices Total Return Average Annual Return 3 month 1 Year 5 Year 10 Year No Barclays Capital Aggregate Bond Index -0.14% -2.02% 4.44% 4.55% CD MS Europe, Australia, Far East Index 5.71% 22.78% 12.44% 6.91% N Russell 2000 Index 8.72% 38.82% 20.08% 9.07% Standard & Poor's 500 Stock Index 10.51% 32.39% 17.94% 7.41% o Standard & Poor's Mid Cap 400 Index 8.33% 33.50% 21.89% 10.36% o Three Month Treasury Bill Index. 0.01 io 0.05% 0.10% 1.59% 0 0 FEE DISCLOSURES C) The Standardized illustration represents performance based on a $10,000 hypothetical investment, and reflects the deduction of the following fees: denotes a Fee of 0.00% Gross expense ratios represent the fund's total operating expenses expressed as a percentage of the assets held in the fund. For more information about gross expense ratios, read the fund's prospectus. Some mutual funds may impose a short tern trade fee. Some funds may be subject to a trade restriction policy. Please read the underlying prospectus carefully. Nationwide Retirement Solutions receives administrative reimbursement fee payments of up to 0.80% of assets from Nationwide Bankfor administration and record- keeping services of bank products. For additional information, please visit www.nrsforu.com. FOOTNOTES a) These funds are not open to new participants. b) These funds are designed to provide diversification and asset allocation across several types of investments and asset classes, primarily by investing in underlying funds. Therefore, in addition to the fund's expenses, you are indirectly paying a proportionate share of the applicable fees and expenses of the undertying funds. j) Nationwide Investor Destinations Funds are designed to provide diversification and asset allocation. They do this by investing in several types of investments and asset classes. So, in addition to the expenses of the Investor Destinations Furd, you pay a proportionate share of the expenses of the underlying funds. 1) The Target Destination Funds invest in a wide variety of underlying funds to help reduce investment risk. So in addition to the expenses of the Target Destination Funds, you pay a proportionate share of the expenses of the underlying funds. Like other funds, Target Destination Funds are subject to market risk and loss. Loss of principal can occur at any time, including before, at or after the target date. There is no guarantee that target date funds will provide enough income for retirement. n) The Nationwide Large Cap Growth Portfolio is not a mutual fund. Its performance cannot be tracked in newspapers or through other public resources. You can find more information and track the Portfolio's performance via your plan's website, www.nationaldeferred.com. RISK DISCLOSURES Money market funds: Money market funds are not insured or guaranteed by the FDIC or any other government agency. Although the goal of a money market is to preserve the value of an investment at $1 per share, it is still possible to lose money. International /emerging markets funds: Funds that invest in international stocks face risks that funds investing only in U.S. stocks do not. Currency fluctuation, political risk, differences in accounting standards and the limited availability of information may make these funds less stable. Small company funds: Small and emerging companies may have less liquidity than larger, established companies. Therefore, funds investing in stocks of small or emerging companies may face greater price volatility and risk. High -yield bond funds: Funds that invest in high -yield securities may have more credit risk and changes in price than funds that invest in higher - quality securities. VA".NATIONALDEFERRED.COM Questions? Call us! (800)769 -4457 5 PERFORMANCE RESULTS Investment Performance Information - October 1, 2013 to December 31, 2013 Non - diversified funds: Funds that invest in a single industry or small number of securities maybe more volatile than those that invest more broadly. Government bond funds: These funds invest mainly in securities of the U.S. government and its agencies; however, these entities do not guarantee the value of the funds. Real estate funds: Funds that invest mainly in real estate are sensitive to economic and business cycles, changing demographic patterns and government actions. IMPORTANT DISCLOSURES "Inception Date" is the date the fund was established. The "Since Inception" column contains perfomance forthe funds if the Inception Date was before the time period indicated. Performance numbers in the "3 Month" and "l Year" columns are not annualized retums and represent the total percentage change in share value forthe time periods indicated. Fund category data provided by Morningstar& 02013 Morningstar, Inc. All Rights Reserved. The Momingstar information contained herein: (1) is proprietary to Morningstar and /or its content providers; (2) may not be copied 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. Although data is gathered from reliable sources, data accuracy and completeness cannot be guaranteed. Nationwide Retirement Solutions, Inc. and its affiliates (Nationwide) offer a variety of investment options to public sector retirement plans through variable annuity contracts, trust or custodial accounts. Nationwide may receive payments frorn mutual funds ortheir affiliates in connection with those investment options. For more detail about the payments Nationwide receives, please visit www,nrsforu.com Distributions of contributions and earnings from the Roth account are tax free if contributions have been in the Roth elective deferral account fora period of at least five (5) tax years and the participant is at least 59'/2 years old at the time of the distribution. Retirement Specialists are Registered Representatives of Nationwide Investment Services Corporation, member FINRA. In MI only: Nationwide Investment Svcs. Corporation Market Indices have been provided forcomparison purposes only; they are unmanaged and no fees or expenses have been reflected here. Individuals cannot invest directly in an index. © 2013, Nationwide Retirement Solutions, Inc. All Rights Reserved. Nationwide and the Nationwide framemark are federally registered service marks of Nationwide Mutual Insurance Company. On Your Side is a service mark of Nationwide Mutual Insurance Company. 6 QUARTERLY REPORT FOR CENT CTRA COSTA SANI 457 PLAN &TRUST ICMAmRetirement Corp. (457) Plan Administrator Report with Performance Results Quarterly Financial Report for Your 457 Deferred Compensation Plan I cmA-RC Building Retlremnit � ty Tax planning is for everyone Participants at various asset levels and employment statuses (both working and retired) need to consider the impact of taxes upon their retirement assets and income. Encourage your employees and retirees to visit www.icmarc.org/tp to learn about this important aspect of their finances. If You Need Assistance Call Your Client Services Team Automated Access En Espanol Web site CENTRAL CONTRA COSTA SANI DIST ATTN: DAVID ROLLEY 5019 IMHOFF PLACE MARTINEZ CA 94553 October 1, 2013 - December 31, 2013 Account Summary 800 - 326 -7272 24 hours /7 days Beginning Balance 800 - 669 -8216 Contributions /Other Credits www.icmarc.org Distributions /Other Debits Fees Gain /Loss Ending Balance Plan Data Plan Name CENTRAL CONTRA COSTA SANI DIST Plan Number 303896 If any of your data is incorrect, please contact Client Services so that we can update your records. Asset Allocation Asset Category Stable Value /Cash Management Bond Guaranteed Lifetime Income Balanced /Asset Allocation U.S. Stock International /Global Stock Specialty Total Assets Percem of Assets 33% 1% 5% 16% 39% 5% 1% 100% 001 -0035 This Period $43,716,592.77 $370,770.25 - $275,350.62 -$4.12 $2,310,453.17 $46,122,461.45 Belence $15,164,739.26 $616,783.09 $2,287,896.20 $7,426,673.20 $17,896,220.02 $2,088,785.76 $641,363.92 $46,122,461.45 Year -To -Date $39,931,278.52 $2,691,174.88 - $3,166,346.04 - $10.92 $6,666,365.01 $46,122,461.45 Please review your statement carefully. If you believe there is an error, please notify ICMA -RC at 800-326 -7272 (en Espanol 800- 669 -8216) Page 1 of 10 within 90 days of quarter end. 777 North Capitol Street NE, Washington, DC 20002 -4240 Quarterly Financial Report for Your 457 Deferred Compensation Plan October 1, 2013 - December 31, 2013 Allocation Summary by Fund 303896 '31079A390 -001 -0035' IIIIIIIIIIIIIIIIIIIIIIIIIIII�IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII�IIIIIIIIIIIIIIII Page 2 of 10 Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value /Cash Management VT PLUS Fund 33% N/A N/A $15,049,540.69 VT Cash Management 0% 115,198.4600 $1.00 $115,198.46 Welcome 0% 0.0635 $1.73 $0.11 Bond VT Vantagepoint Cor Bnd Idx 0% 15,517.8808 $10.30 $159,834.15 VT PIMCO Total Return 1 % 27,535.5831 $10.69 $294,355.39 VT Vantagepoint Infl Prot Sec 0% 11,250.7409 $10.79 $121,395.50 VT PIMCO High Yield 0% 4,286.9977 $9.61 $41,198.05 Guaranteed Lifetime Income VT Retirement IncomeAdvantage 5% 164,806.1648 $13.88 $2,287,896.20 Balanced /Asset Allocation VT Vantagepoint MS Ret Inc 0% 13,329.1511 $11.24 $149,819.66 VT Vantagepoint Milestone 2010 0% 2,156.3205 $11.84 $25,530.83 VT Vantagepoint Milestone 2015 1 % 18,221.3616 $12.36 $225,216.04 VT Vantagepoint Milestone 2020 1 % 24,052.1334 $12.78 $307,386.27 VT Vantagepoint Milestone 2025 1 % 27,496.7864 $13.05 $358,833.05 VT Vantagepoint Milestone 2030 0% 1,163.6518 $13.50 $15,709.30 VT Vantagepoint Milestone 2035 1 % 13,208.2728 $13.74 $181,481.68 VT Vantagepoint Milestone 2040 0% 8,218.7197 $14.18 $116,541.45 VT Vantagepoint Milestone 2045 0% 1,941.0441 $15.31 $29,717.38 VT Vantagepoint MP Cons Growth 2% 38,864.9934 $27.63 $1,073,839.76 VT Vantagepoint MP Trad Growth 2% 36,472.2076 $27.37 $998,244.31 VT Vantagepoint MP Lng -Trm Gr 4% 57,874.0380 $27.21 $1,574,752.58 VT Vantagepoint MP All -Eq Gr 4% 63,519.6126 $27.82 $1,767,115.62 VT Fidelity Puritan 1 % 28.378.9572 $21.23 $602,485.27 303896 '31079A390 -001 -0035' IIIIIIIIIIIIIIIIIIIIIIIIIIII�IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII�IIIIIIIIIIIIIIII Page 2 of 10 1 CMA Building Retirement Security Allocation Summary by Fund (continued) Percent Investment of Assets U.S. Stock Quarterly Financial Report for Your 457 Deferred Compensation Plan October 1, 2013 - December 31, 2013 Units/ Unit/Share Ending Shares Value Balance VT Vantagepoint Equity Income 8% 293,598.7234 $11.81 $3,467,401.01 VT Invesco Diversified Div 0% 4,376.7476 $16.95 $74,185.87 VT AllianzGl NFJ Div Value 1 % 28,560.3254 $16.07 $458,964.42 VT Vantagepoint 500 Stk Idx 2% 62,764.0378 $14.08 $883,717.63 VT Vantagepoint Brd Mkt Idx 6% 178,367.4495 $15.28 $2,725,454.66 VT Vantagepoint Grwth & Income 2% 61,886.5015 $14.35 $888,071.27 VT Oppenheimer Main Street 0% 1,693.8141 $48.15 $81,557.16 VT Vantagepoint Growth 3% 116,543.5395 $12.75 $1,485,930.15 VT Fidelity Contrafund 6% 28,509.4691 $96.14 $2,740,900.37 VT Calvert Equity Portfolio 1 % 5,364.8018 $48.01 $257,564.14 VT T Rowe Price Growth Stock 0% 3,080.9946 $51.91 $159,934.44 VT Vantagepoint Select Value 0% 10,069.7949 $14.75 $148,529.48 VT Gold Sachs Mid Cap Value 0% 1,405.6027 $43.55 $61,214.00 VT Vantagepoint Md /Sm Co Idx 1 % 29,564.6721 $20.31 $600,458.53 VT Vantagepoint Aggressive Ops 4% 140,889.4221 $14.13 $1,990,767.49 VT TimesSquare Mid Cap Growth 3% 67,426.5440 $18.23 $1,229,185.88 VT Harbor Mid Cap Growth 0% 498.1346 $10.56 $5,260.30 VT Vantagepoint Discovery 0% 5,204.6302 $13.20 $68,701.12 VT T Rowe Price Sm -Cap Value 1 % 10,070.8949 $50.03 $503,846.87 VT Oppenheimer Discovery 0% 748.2646 $86.30 $64,575.23 International /Global Stock VT Vantagepoint International 1 % 44,348.9642 $11.32 $502,030.28 VT Vantagepnt Ovrseas Eq Idx 1 % 38,824.6862 $12.06 $468,225.72 VT Fidelity Diversified Intl 2% 29,294.3127 $36.91 $1,081,253.10 VT Harbor International 0% 528.5970 $70.52 $37,276.66 Specialty VT Nuveen Real Estate Secs 2% 32,556.5465 $19.70 $641,363.92 Total 100% $46,122,461.45 303896 Page 3 of 10 Activity Summary by Fund Investment Stable Value /Cash Management VT PLUS Fund VT Cash Management VT 5 -Year CD Welcome Bond VT Vantagepoint Cor Bnd Idx VT PIMCO Total Return VT Vantagepoint Infl Prot Sec VT PIMCO High Yield Guaranteed Lifetime Income VT Retirement IncomeAdvantage Balanced /Asset Allocation VT Vantagepoint MS Ret Inc VT Vantagepoint Milestone 2010 VT Vantagepoint Milestone 2015 VT Vantagepoint Milestone 2020 VT Vantagepoint Milestone 2025 VT Vantagepoint Milestone 2030 VT Vantagepoint Milestone 2035 VT Vantagepoint Milestone 2040 VT Vantagepoint Milestone 2045 VT Vantagepoint MP Cons Growth VT Vantagepoint MP Trad Growth VT Vantagepoint MP Lng -Trm Gr Quarterly Financial Report for Your 457 Deferred Compensation Plan October 1, 2013 - December 31, 2013 Beginning Contributions/ Distributions/ Ending Balance Other Credits Other Debits Transfers Fees GainlLoss Balance $14,875,647.46 $75,955.85 - $162,697.51 $190,069.57 $0.00 $70,565.32 $15,049,540.69 $156,384.39 $1,230.00 $0.00 - $42,415.93 $0.00 $0.00 $115,198.46 $0.03 $0.00 $0.00 -$0.03 $0.00 $0.00 $0.00 $0.11 $0.00 $0.00 $0.00 $0.00 $0.00 $0.11 $158,643.59 $2,314.60 - $892.97 $241.60 $0.00 - $472.67 $159,834.15 $296,308.92 $850.00 $0.00 - $2,535.75 $0.00 - $267.78 $294,355.39 $122,972.75 $885.00 $0.00 $120.80 $0.00 - $2,583.05 $121,395.50 $39,883.49 $30.00 $0.00 $120.80 $0.00 $1,163.76 $41,198.05 $2,126,266.43 $3,795.00 - $6,283.56 $60,000.00 $0.00 $104,118.33 $2,287,896.20 $219,889.73 $0.00 - $2,747.61 - $71,719.46 $0.00 $4,397.00 $149,819.66 $24,603.62 $0.00 $0.00 $0.00 $0.00 $927.21 $25,530.83 $210,588.30 $5,325.00 $0.00 $0.00 $0.00 $9,302.74 $225,216.04 $279,534.24 $13,185.50 $0.00 $0.00 $0.00 $14,666.53 $307,386.27 $316,839.79 $17,861.00 $0.00 $5,000.00 $0.00 $19,132.26 $358,833.05 $12,594.35 $2,250.00 $0.00 $0.00 $0.00 $864.95 $15,709.30 $162,411.70 $7,140.00 $0.00 $0.00 $0.00 $11,929.98 $181,481.68 $110,320.50 $4,927.25 - $304.59 - $6,528.67 $0.00 $8,126.96 $116,541.45 $24,438.04 $3,300.00 $0.00 $0.00 $0.00 $1,979.34 $29,717.38 $1,039,126.35 $4,858.30 - $7,832.67 $0.00 $0.00 $37,687.78 $1,073,839.76 $957,185.24 $17,680.00 - $4,088.69 - $23,628.80 $0.00 $51,096.56 $998,244.31 $1,446,255.64 $31,534.50 $0.00 $0.00 $0.00 $96,962.44 $1,574,752.58 303896 '31079AM- 001-MV 111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 IN Page 4 of 10 Quarterly Financial Report for Your 457 Deferred Compensation Plan ICMA Building Retirement Security October 1, 2013 - December 31, 2013 Activity Summary by Fund (continited) 303896 Page 5 of 10 Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Balanced /Asset Allocation (continued) VT Vantagepoint MP All -Eq Gr $1,531,001.52 $23,472.25 - $390.90 $77,562.85 $0.00 $135,469.90 $1,767,115.62 VT Fidelity Puritan $557,918.90 $6,167.00 - $5,776.47 $5,000.00 $0.00 $39,175.84 $602,485.27 U.S. Stock VT Vantagepoint Equity Income $3,188,812.13 $18,435.83 - $12,289.07 - $10,748.93 $0.00 $283,191.05 $3,467,401.01 VT Invesco Diversified Div $0.00 $655.18 $0.00 $72,068.63 $0.00 $1,462.06 $74,185.87 VT Eaton Vance Large -Cap Value $67,033.27 $1,313.08 - $846.44 - $72,068.63 $0.00 $4,568.72 $0.00 VT AllianzGI NFJ Div Value $430,938.54 $2,582.00 - $3,269.57 - $9,608.97 $0.00 $38,322.42 $458,964.42 VT Vantagepoint 500 Stk Idx $789,377.89 $3,488.80 $0.00 $7,108.60 $0.00 $83,742.34 $883,717.63 VT Vantagepoint Brd Mkt Idx $2,417,757.10 $23,297.48 - $20,821.07 $58,673.19 $0.00 $246,547.96 $2,725,454.66 VT Vantagepoint Grwth & Income $819,708.37 $5,214.27 - $3,289.59 - $12,783.24 $0.00 $79,221.46 $888,071.27 VT Oppenheimer Main Street $53,689.75 $150.00 $0.00 $21,287.87 $0.00 $6,429.54 $81,557.16 VT Vantagepoint Growth $1,349,160.51 $8,246.02 - $13,932.67 - $925.08 $0.00 $143,381.37 $1,485,930.15 VT Fidelity Contrafund $2,540.874.89 $16,336.45 - $13,308.55 - $64,057.76 $0.00 $261,055.34 $2,740,900.37 VT Calvert Equity Portfolio $225,174.76 $0.00 - $289.65 $5,000.00 $0.00 $27,679.03 $257,564.14 VT T Rowe Price Growth Stock $132,564.70 $2,722.08 $0.00 $7,854.96 $0.00 $16,792.70 $159,934.44 VT Vantagepoint Select Value $12,695.68 $2,928.97 $0.00 $127,000.00 $0.00 $5,904.83 $148,529.48 VT Gold Sachs Mid Cap Value $0.00 $684.88 $0.00 $58,844.76 $0.00 $1,684.36 $61,214.00 VT Gold Sachs Mid Cap Value $57,034.55 $399.34 - $897.32 - $58,872.16 $0.00 $2,335.59 $0.00 VT Columbia Mid Cap Value $10,658.99 $998.50 $0.00 - $12,401.11 $0.00 $743.62 $0.00 VT Vantagepoint Md /Sm Co Idx $544,242.13 $8,798.73 $0.00 $0.00 $0.00 $47,417.67 $600,458.53 VT Vantagepoint Aggressive Ops $1,800,102.32 $7,630.57 - $2,721.96 $12,122.31 $0.00 $173,634.25 $1,990.767.49 VT TimesSquare Mid Cap Growth $0.00 $2,678.58 - $801.75 $1,183,329.81 $0.00 $43,979.24 $1,229,185.88 VT Royce Premier $248,053.21 $1,417.50 $0.00 - $257,901.82 $0.00 $8,431.11 $0.00 VT Harbor Mid Cap Growth $12,960.00 $831.78 - $555.52 - $8,239.41 $0.00 $263.45 $5,260.30 VT Rainier Small /Mid Cap Eqty $971,720.86 $4,917.74 - $1,559.98 - $1,016,123.97 $0.00 $41,045.35 $0.00 VT Vantagepoint Discovery $57,442.40 $969.83 $0.00 $4,200.12 $0.00 $6,088.77 $68,701.12 VT T Rowe Price Sm -Cap Value $478,680.40 $5,308.11 - $1,205.00 - $23,433.03 $0.00 $44,496.39 $503,846.87 VT Oppenheimer Discovery $0.00 $0.00 $0.00 $62,562.40 $0.00 $2,012.83 $64,575.23 VT Royce Value Plus $44,392.88 $0.00 $0.00 - $46,775.39 $0.00 $2,382.51 $0.00 303896 Page 5 of 10 Quarterly Financial Report for Your 457 Deferred Compensation Plan October 1, 2013 - December 31, 2013 Activity Summary by Fund (continued) Beginning Contributions✓ Investment Balance Other Credits International /Global Stock Transfers VT Vantagepoint International $472,762.57 $3,231.45 VT Vantagepnt Ovrseas Eq Idx $459,047.30 $8,077.80 VT Fidelity Diversified Intl $1,043,704.06 $7,888.40 VT Harbor International $59,222.41 $1,913.41 Specialty - $21,261.32 VT Nuveen Real Estate Secs $759,966.01 $6,892.22 Total Account $43,716,592.77 $370,770.25 Activity Detail -$4.12 Contributions/Other Credits $1,081,253.10 Contributions $370,770.25 Total $370,770.25 Account Balance by Source - $14.11 Pre -Tax $31,138,170.99 Roth $75,031.23 Total Employer /Employee $31,213,202.22 Pre -Tax $14,909,259.23 Total Rollover $14,909,259.23 Ending Balance $46,122,461.45 Distributions/ Ending Other Debits Transfers Fees Gain/Loss Balance $0.00 $0.00 $0.00 $26,036.26 $502,030.28 - $2,682.55 - $21,261.32 $0.00 $25,044.49 $468,225.72 - $5,538.83 - $47,787.16 -$4.12 $82,990.75 $1,081,253.10 - $312.02 - $25,775.24 $0.00 $2,228.10 $37,276.66 - $14.11 - $122,576.41 $0.00 - $2,903.79 $641,363.92 - $275,350.62 $0.00 -$4.12 $2,310,453.17 $46,122,461.45 Distributions/Other Debits Distributions Total - $275,350.62 - $275,350.62 303896 •31079A390- 001 -0035' I I'llll VIII VIII VIII VIII IIIIII IIII VIII VIII IIII IIIIII VIII VIII IIII IIIIII VIII VIII VIII III IIII Page 6 of 10 1 CMA Building Retirement Security Contribution Summary Quarterly Financial Report for Your 457 Deferred Compensation Plan October 1, 2013 - December 31, 2013 Contributions Roll -ins This Period $370,770.25 $0.00 Year To Date $1,534,660.25 $22,650.69 Roth Contributions $62,057.00 $0.00 Activity dated outside the current period reflects adjustments to your account to ensure proper crediting of earnings. Date 10/31/2013 11/27/2013 12/30/2013 Cash Received from Employer Total Contributions Employer /Employee $123,174.00 $121,324.15 $126,272.10 $370,770.25 $370,770.25 0 0 fV N o� O Undeliverable Employee Address Report Reference Employee Employee Current Year Code Name Address Contributions (YIN) RTWXTFND PLUNKETT, STEVE L 151 HANSON CT MARTINEZ CA 94553 N The above is a list of participants whose addresses have been identified as undeliverable by the Post Office. If you have a different address for the participant, please notify ICMA -RC of the different address, so we may update our records. You may send updates via EZLink or by calling our Client Services Team at 1- 800 - 326 -7272. Thank you for assisting us with your participants. Fund Performance for All Funds in Your Plan Average Annual Returns Asset Category Benchmark 4th Qtr Year- 1 -Year 3 -Year 5 -Year 10 -Year or Inception Fund Name 2013 to -Date Since Date Inception Stable Value /Cash Management BofA ML US 3 -Mo. T -Bill Index 0.02% 0.07% 0.07% 0.10% 0.12% 1.68% VT PLUS Fund 1. 2.3 1.85% 2.02% 2.02% 2.47% 2.86% 3.67% 01/01/1991 VT Cash Management ° 0.00% 0.00% 0.00% 0.00% 0.03% 1.52% 03/01/1999 Bond Barclays Aggregate Bond -0.14% -2.02% -2.02% 3.26% 4.44% 4.55% VT Vantagepoint Cor Bnd Idx -0.29% -2.38% -2.38% 2.98% 4.20% 4.30% 04/05/1999 VT PIMCO Total Return 5 -0.10% - 2.17% -2.17% 3.82% 6.65% 5.77% 09/07/1994 VT Vantagepoint Infl Prot Sec -2.09% -9.02% -9.02% 2.73% 4.74% 3.88% 07/01/1992 VT PIMCO High Yield 5 2.91% 5.51% 5.51% 7.74% 15.42% 7.21% 01/16/1995 303896 Page 7 of 10 Quarterly Financial Report for Your 457 Deferred Compensation Plan October 1, 2013 - December 31, 2013 Fund Performance for All Funds in Your Plan (continued) Average Annual Returns Asset Category Benchmark 4th Qtr Year- 1 -Year 3 -Year 5 -Year 10 -Year or Inception Fund Name 2013 to -Date Since Date Inception Guaranteed Lifetime Income 60% S &P 500140% Barclay Gov /Cr 6.21% 17.40% 17.40% 11.23% 12.69% 6.54% VT Retirement IncomeAdvantage 6 4.87% 14.21% 14.21% 7.83% - 10.26% 08/23/2010 Balanced /Asset Allocation 60% S &P 500140% Barclay Gov /Cr 6.21% 17.40% 17.40% 11.23% 12.69% 6.54% VT Vantagepoint MS Ret Inc 2.37% 6.24% 6.24% 5.24% 7.75% 4.43% 01/03/2005 VT Vantagepoint Milestone 2010 3.77% 11.17% 11.17% 7.29% 9.54% 5.23% 01/03/2005 VT Vantagepoint Milestone 2015 4.39% 13.71% 13.71% 8.08% 11.13% 5.55% 01/03/2005 VT Vantagepoint Milestone 2020 5.19% 16.82% 16.82% 9.03% 12.22% 5.81% 01/03/2005 VT Vantagepoint Milestone 2025 5.93% 19.72% 19.72% 10.04% 13.40% 6.08% 01/03/2005 VT Vantagepoint Milestone 2030 6.55% 22.39% 22.39% 10.96% 14.49% 6.33% 01/03/2005 VT Vantagepoint Milestone 2035 7.26% 25.02% 25.02% 11.84% 15.63% 6.60% 01/03/2005 VT Vantagepoint Milestone 2040 7.67% 27.06% 27.06% 12.59% 16.47% 6.82% 01/03/2005 VT Vantagepoint Milestone 2045 7.82% 27.69% 27.69% 12.75% - 13.20% 01/04/2010 VT Vantagepoint Milestone 2050 7.59% 27.22% 27.22% - - 22.67% 09/11/2012 VT Vantagepoint MP Cons Growth 3.64% 11.01% 11.01% 6.93% 9.48% 5.25% 04/01/1996 VT Vantagepoint MP Trad Growth 5.47% 17.72% 17.72% 9.19% 12.31% 6.04% 04/01/1996 VT Vantagepoint MP Lng -Trm Gr 6.66% 22.57% 22.57% 10.71% 14.28% 6.69% 04/01/1996 VT Vantagepoint MP All -Eq Gr 8.63% 30.37% 30.37% 13.14% 17.59% 7.16% 10/01/2000 VT Fidelity Puritan 5 7.03% 20.34% 20.34% 11.29% 14.77% 7.00% 04/16/1947 U.S. Stock S &P 500 Index 10.51% 32.39% 32.39% 16.18% 17.94% Z41% VT Vantagepoint Equity Income 8.95% 31.08% 31.08% 14.45% 18.10% 7.65% 04/01/1994 VT Invesco Diversified Div 8.74% 29.30% 29.30% 14.93% 16.82% 12.02% 10/03/2008 VT AllianzGl NFJ Div Value 5 9.06% 28.77% 28.77% 14.87% 14.17% 7.42% 05/08/2000 VT Vantagepoint 500 Stk Idx 10.52% 32.21% 32.21% 15.98% 17.74% 7.18% 04/05/1999 VT Vantagepoint Brd Mkt Idx 10.09% 33.33% 33.33% 16.00% 18.54% 7.92% 04/05/1999 VT Vantagepoint Grwth & Income 9.79% 33.99% 33.99% 15.75% 18.92% 7.38% 10/02/1998 VT Oppenheimer Main Street 5 10.58% 31.90% 31.90% 15.65% 18.43% 7.27% 11/01/1996 VT Vantagepoint Growth 10.68% 33.79% 33.79% 13.67% 17.17% 5.15% 04/01/1983 VT Fidelity Contrafund 5 10.52% 34.15% 34.15% 15.91% 18.67% 10.20% 05/17/1967 VT Calvert Equity Portfolio 5 12.21% 30.42% 30.42% 13.78% 18.16% 7.17% 08/24/1987 VT T Rowe Price Growth Stock 5 11.90% 38.86% 38.86% 17.63% 22.12% 8.66% 12/31/2001 VT Vantagepoint Select Value 7.98% 34.70% 34.70% 16.16% 20.91% 7.98% 10/30/2007 303896 '310)9A390-007 -0035• ����� Page 8 of 10 1 PLUS Fund returns shown are based on a Fund unit valuation using a total expense ratio that includes a 0.55% management fee. Under certain circumstances, ICMA -RC and an employer may negotiate a different management fee. The returns shown are not reflective of any such alternative fee. 2 An investment in the PLUS Fund is not insured or guaranteed by the Federal Deposit Insurance Corporation or any government agency. Although the PLUS Fund seeks to preserve the value of your investment and to pay you interest, it is possible to lose money by investing in the PLUS Fund. ICMA -RC does not guarantee the principal value of your investment in the PLUS Fund or that you will receive interest on your investment. 3 PLUS Fund return is annualized for all periods. 4 An investment in this Fund is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Fund seeks to preserve the value of your investment at $1.00 per share, it is possible to lose money by investing in the Fund. 5 Copyright 2013 Morningstar, Inc. All Rights Reserved. The information contained herein: (1) is proprietary to Morningstar and /or its content providers; (2) may not be copied 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. ICMA -RC does not independently verify Morningstar data. 6 The VantageTrust Retirement incomeAdvantage Fund is offered through VantageTrust. The Fund invests in a group variable annuity issued by Prudential Retirement Insurance and Annuity Company (Prudential) CA COA #08003, Hartford, CT. Guarantees are based on Prudential's claims - paying ability and are subject to certain limitations, terms, and conditions. This annuity is issued under Contract form # GA- 2020 -TGWB4 -0805 -RC. Variable annuities are suitable for long -term investing, particularly retirement savings. Prudential and the Rock logo are registered service marks of The Prudential Insurance Company of America, Newark, NJ and its affiliates. 303896 Page 9 of 10 Quarterly Financial Report for Your 457 Deferred Compensation Plan CMA ' 1- =_ BuildingRrtnrnuntSecurity October 1, 2013 - December 31, 2013 Fund Performance for All Funds in Your Plan (continued) Average Annual Returns -_ Asset Category Benchmark 4th Qtr Year- 1 -Year 3 -Year 5 -Year 10 -Year or Inception Fund Name 2013 to -Date Since Date Inception =_ U.S. Stock (continued) S &P 500 Index 10.51% 32.39% 32.39% 16.18% 17.94% 741% VT Gold Sachs Mid Cap Value' - - - - - 2.86% 12/06/2013 VT Vantagepoint Md /Sm Co Idx 8.67% 37.42% 37.42% 16.07% 22.29% 10.21% 04/05/1999 VT Vantagepoint Aggressive Ops 9.62% 38.53% 38.53% 12.73% 20.83% 9.04% 10/01/1994 VT TimesSquare Mid Cap Growth 11.41% 36.43% 36.43% 16.55% 20.60% 10.48% 03/04/2005 g VT Harbor Mid Cap Growth 5 8.59% 35.62% 35.62% 14.42% 19.12% 9.42% 11/01/2002 VT Vantagepoint Discovery 10.09% 39.24% 39.24% 14.79% 21.58% 7.10% 10/30/2007 0 VT T Rowe Price Sm -Cap Value 5 9.66% 32.40% 32.40% 15.52% 19.53% 10.60% 03/31/2000 ° VT Oppenheimer Discovery 5 7.89% 46.55% 46.55% 20.58% 23.49% 9.53% 06/01/1994 International /Global Stock MSCI EAFE Index (Net) 5.71% 22.78% 22.78% 8.17% 12.44% 6,91% VT Vantagepoint International 5.50% 17.55% 17.55% 8.42% 12.25% 6.61% 10/01/1994 VT Vantagepnt Ovrseas Eq Idx 5.70% 21.70% 21.70% 8.22% 11.94% 6.74% 04/05/1999 VT Fidelity Diversified Intl 5 8.33% 25.19% 25.19% 8.83% 13.25% 7.36% 12/27/1991 VT Harbor International 5 4.68% 16.54% 16.54% 7.60% 13.97% 9.64% 11/01/2002 Specialty S &P 500 Index 10.51% 32.39% 32.39% 16.18% 17.94% Z41% VT Nuveen Real Estate Secs 5 -1.00% 1.32% 1.32% 8.98% 17.15% 10.02% 06/30/1995 1 PLUS Fund returns shown are based on a Fund unit valuation using a total expense ratio that includes a 0.55% management fee. Under certain circumstances, ICMA -RC and an employer may negotiate a different management fee. The returns shown are not reflective of any such alternative fee. 2 An investment in the PLUS Fund is not insured or guaranteed by the Federal Deposit Insurance Corporation or any government agency. Although the PLUS Fund seeks to preserve the value of your investment and to pay you interest, it is possible to lose money by investing in the PLUS Fund. ICMA -RC does not guarantee the principal value of your investment in the PLUS Fund or that you will receive interest on your investment. 3 PLUS Fund return is annualized for all periods. 4 An investment in this Fund is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Fund seeks to preserve the value of your investment at $1.00 per share, it is possible to lose money by investing in the Fund. 5 Copyright 2013 Morningstar, Inc. All Rights Reserved. The information contained herein: (1) is proprietary to Morningstar and /or its content providers; (2) may not be copied 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. ICMA -RC does not independently verify Morningstar data. 6 The VantageTrust Retirement incomeAdvantage Fund is offered through VantageTrust. The Fund invests in a group variable annuity issued by Prudential Retirement Insurance and Annuity Company (Prudential) CA COA #08003, Hartford, CT. Guarantees are based on Prudential's claims - paying ability and are subject to certain limitations, terms, and conditions. This annuity is issued under Contract form # GA- 2020 -TGWB4 -0805 -RC. Variable annuities are suitable for long -term investing, particularly retirement savings. Prudential and the Rock logo are registered service marks of The Prudential Insurance Company of America, Newark, NJ and its affiliates. 303896 Page 9 of 10 Quarterly Financial Report for Your 457 Deferred Compensation Plan October 1, 2013 - December 31, 2013 Fund Performance for All Funds in Your Plan (continued) Average Annual Returns Asset Category Benchmark 4th Qtr Year- 1 -Year 3 -Year 5 -Year 10 -Year or Inception Fund Name 2013 to -Date Since Date Inception 7 As of December 6, 2013 the VT Goldman Sachs Mid Cap Value Fund ('VT Goldman Fund') transferred all assets invested in the Goldman Sachs Mid Cap Value Fund ('Goldman Fund') to a lower -cost share class of the Goldman Fund. The inception date provided is the date of the transfer of assets, December 6, 2013, and performance history for the VT Goldman Fund is unavailable for periods prior to this date. The actual inception date of the VT Goldman Fund is May 22, 2006. This information is being provided for informational purposes only and is not intended to be construed as or relied upon as investment advice. This information was compiled from various sources and is presumed to be correct and accurate. Performance for benchmarks may not reflect the same time periods as for the funds themselves and therefore should not be used solely when evaluating performance or determining an appropriate investment selection. Individuals seeking more current performance are advised to view the daily fund performance available through the VantageLonk website: www.icmarc.org. Performance reflected above represents past performance. Investment returns and principal value of an investment will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. Past performance is not indicative of future returns. Returns are annualized for periods greater than 1 year. Individuals are advised to consider any new investment strategies carefully prior to implementing. Please consult both the current applicable prospectus and Making Sound Investment Decisions: A Retirement Investment Guide, for a complete summary of all fees, expenses, charges, financial highlights, investment objectives, risks and performance information prior to investing any money. Vantagepoint securities are distributed by /CMA -RC Services, LLC, a wholly -owned broker dealer subsidiary of /CMA -RC, member FINRAISIPC. 303896 '310794390 -0Ot -0035' I IIIIII �II�I II�II ��III ���I� I�I�II ���� I�II� I�III ��II II��II ��II� ��I�I III II��II ��III ��I�� III�I VIII I��I Page 10 of 10 ICMA=Retirement Corp. (401 a) Plan Administrator Report with Performance Results 1CM/RC Building Retiremmr Sctrtrity Tax planning is for everyone Participants at various asset levels and employment statuses (both working and retired) need to consider the impact of taxes upon their retirement assets and income. Encourage your employees and retirees to visit www.icmarc.org/tp to learn about this important aspect of their finances. If You Need Assistance Call Your Client Services Team 800 - 326 -7272 Automated Access 24 hours /7 days En Espanol 800- 669 -8216 Web site www.icmarc.org Plan Data Stable Value /Cash Management Plan Name CENTRAL CONTRA COSTA SANI DIST Plan Number 109623 If any of your data is incorrect, please contact Client Services so that we can update your records. Quarterly Financial Report for Your 401 Qualified Plan 001.0029 CENTRAL CONTRA COSTA SANI DIST 5019 IMHOFF PLACE MARTINEZ CA 94553 October 1, 2013 - December 31, 2013 Account Summary This Period Beginning Balance $30,417,913.06 Contributions /Other Credits $441,385.49 Distributions /Other Debits - $280,014.24 Fees - $16.00 Gain /Loss $1,609,794.09 Ending Balance $32,189,062.40 Asset Allocation Asset Parcent Balance Category of Assets Stable Value /Cash Management 31% $9,964,632.87 Bond 2% $506,137.40 Guaranteed Lifetime Income 3% $1,000,314.89 Balanced /Asset Allocation 26% $8,323,085.89 U.S. Stock 33% $10,695,392.46 International /Global Stock 4% $1,360,567.15 Specialty 1 % $338,931.74 Total Assets 100% $32,189,062.40 Please review your statement carefully. If you believe there is an error, please notify ICMA -RC at 800 -326 -7272 fen Espanol 800 - 669 -82161 within 90 days of quarter end. 777 North Capitol Street NE, Washington, DC 20002 -4240 Year -To -Date $26,999,948.52 $2,158,252.92 -$1,678,172.65 - $101.19 $4,709,134.80 $32,189,062.40 Page 1 of 10 Quarterly Financial Report for Your 401 Qualified Plan October 1, 2013 - December 31, 2013 Allocation Summary by Fund 109623 •31103A390 -001 -0029• Page 2 of 10 Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value /Cash Management VT PLUS Fund 30% N/A N/A $9,758,606.51 VT Cash Management 1 % 191,070.1100 $1.00 $191,070.11 VT 3 Year BoA CD Account 0% N/A N/A $14,956.02 Welcome 0% 0.1327 $1.73 $0.23 Bond VT Vantagepoint Cor Bnd Idx 1 % 19,536.0103 $10.30 $201,220.93 VT PIMCO Total Return 1 % 13,688.2317 $10.69 $146,327.17 VT Vantagepoint Infl Prot Sec 0% 9,087.1435 $10.79 $98,050.28 VT PIMCO High Yield 0% 6,299.5847 $9.61 $60,539.02 Guaranteed Lifetime Income VT Retirement IncomeAdvantage 3% 72,056.6169 $13.88 $1,000,314.89 Balanced /Asset Allocation VT Vantagepoint MS Ret Inc 0% 4,735.8050 $11.24 $53,230.45 VT Vantagepoint Milestone 2010 0% 8,457.9917 $11.84 $100,142.63 VT Vantagepoint Milestone 2015 1 % 11,840.6787 $12.36 $146,350.79 VT Vantagepoint Milestone 2020 0% 10,495.3112 $12.78 $134,130.08 VT Vantagepoint Milestone 2025 1 % 17,893.2657 $13.05 $233,507.12 VT Vantagepoint Milestone 2030 1 % 25,601.5348 $13.50 $345,620.70 VT Vantagepoint Milestone 2035 1 % 16,407.8031 $13.74 $225,443.19 VT Vantagepoint Milestone 2040 1 % 21,310.1289 $14.18 $302,177.62 VT Vantagepoint Milestone 2045 0% 2,917.6468 $15.31 $44,669.17 VT Vantagepoint MP Cons Growth 2% 20,443.4318 $27.63 $564,852.02 VT Vantagepoint MP Trad Growth 5% 62,324.6977 $27.37 $1,705,826.99 VT Vantagepoint MP Lng -Trm Gr 8% 92,985.3978 $27.21 $2,530,132.67 VT Vantagepoint MPAII -EgGr 5% 61,618.1126 $27.82 $1,714,215.91 VT Fidelity Puritan 1 % 10,493.9497 $21.23 $222,786.55 109623 •31103A390 -001 -0029• Page 2 of 10 Quarterly Financial Report for Your 401 Qualified Plan 1 CMA Building Rrnrmiew&cunty October 1, 2013 - December 31, 2013 Allocation Summary by Fund (continued) Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance U.S. Stock VT Vantagepoint Equity Income 5% 145,067.1565 $11.81 $1,713,243.08 VT Invesco Diversified Div 0% 2,157.3027 $16.95 $36,566.29 VT AllianzGl NFJ Div Value 1 % 15,506.1442 $16.07 $249,183.74 VT Vantagepoint 500 Stk Idx 2% 42,073.2593 $14.08 $592,391.48 VT Vantagepoint Brd Mkt Idx 4% 87,280.3407 $15.28 $1,333,643.57 VT Vantagepoint Grwth & Income 1 % 31,993.0095 $14.35 $459,099.69 VT Oppenheimer Main Street 0% 177.1030 $48.15 $8,527.51 VT Vantagepoint Growth 3% 84,012.9202 $12.75 $1,071,164.72 VT Fidelity Contrafund 5% 16,625.0503 $96.14 $1,598,332.33 VT Calvert Equity Portfolio 0% 1,216.6846 $48.01 $58,413.03 VT T Rowe Price Growth Stock 1 % 2,918.6707 $51.91 $151,508.20 VT Vantagepoint Select Value 0% 6,004.7075 $14.75 $88,569.43 VT Gold Sachs Mid Cap Value 0% 1,317.2253 $43.55 $57,365.17 VT Vantagepoint Md /Sm Co Idx 1 % 14,205.0719 $20.31 $288,505.02 VT Vantagepoint Aggressive Ops 6% 127,304.2677 $14.13 $1,798,809.31 VT TimesSquare Mid Cap Growth 3% 47,658.6922 $18.23 $868,817.97 VT Harbor Mid Cap Growth 0% 3,196.9016 $10.56 $33,759.27 VT Vantagepoint Discovery 0% 1,890.0334 $13.20 $24,948.44 VT T Rowe Price Sm -Cap Value 1 % 3,478.4085 $50.03 $174,024.76 VT Oppenheimer Discovery 0% 1,025.7178 $86.30 $88,519.45 International /Global Stock VT Vantagepoint International 1 % 28,331.9263 $11.32 $320,717.41 VT Vantagepnt Ovrseas Eq Idx 1 % 35,426.1980 $12.06 $427,239.94 VT Fidelity Diversified Intl 1 % 12,411.8508 $36.91 $458,121.38 VT Harbor International 1 % 2,190.7036 $70.52 $154,488.42 Specialty VT Nuveen Real Estate Secs 1 % 17,204.6574 $19.70 $338,931.74 Total 100% $32,189,062.40 109623 Page 3 of 10 0 0 m N 0 Activity Summary by Fund Investment Stable Value /Cash Management VT PLUS Fund VT Cash Management VT 3 Year BoA CD Account Welcome Bond VT Vantagepoint Cor Bnd Idx VT PIMCO Total Return VT Vantagepoint Infl Prot Sec VT PIMCO High Yield Guaranteed Lifetime Income VT Retirement IncomeAdvantage Balanced /Asset Allocation VT Vantagepoint MS Ret Inc VT Vantagepoint Milestone 2010 VT Vantagepoint Milestone 2015 VT Vantagepoint Milestone 2020 VT Vantagepoint Milestone 2025 VT Vantagepoint Milestone 2030 VT Vantagepoint Milestone 2035 VT Vantagepoint Milestone 2040 VT Vantagepoint Milestone 2045 VT Vantagepoint MP Cons Growth VT Vantagepoint MP Trad Growth VT Vantagepoint MP Lng -Trm Gr Quarterly Financial Report for Your 401 Qualified Plan October 1, 2013 - December 31, 2013 Beginning Contributions/ Distributions/ Ending Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance $9,632,989.74 $60,428.54 - $73,774.63 $93,307.29 - $15.00 $45,670.57 $9,758,606.51 $243,267.96 $2,326.15 $0.00 - $54,524.00 $0.00 $0.00 $191,070.11 $14,950.70 $0.00 $0.00 $0.00 $0.00 $5.32 $14,956.02 $0.23 $0.00 $0.00 $0.00 $0.00 $0.00 $0.23 $200,549.11 $808.50 $0.00 $452.40 $0.00 - $589.08 $201,220.93 $160,042.30 $2,088.11 $0.00 - $15,793.76 $0.00 -$9.48 $146,327.17 $147,977.07 $0.00 $0.00 - $47,792.51 $0.00 - $2,134.28 $98,050.28 $56,987.79 $1,653.80 $0.00 $226.20 $0.00 $1,671.23 $60,539.02 $912,214.43 $3,126.44 $0.00 $40,000.00 $0.00 $44,974.02 $1,000,314.89 $59,701.31 $749.09 $0.00 - $8,544.57 $0.00 $1,324.62 $53,230.45 $96,505.68 $0.00 $0.00 $0.00 $0.00 $3,636.95 $100,142.63 $139,657.53 $554.04 $0.00 $0.00 $0.00 $6,139.22 $146,350.79 $125,798.68 $2,738.70 - $955.31 $0.00 $0.00 $6,548.01 $134,130.08 $209,706.44 $11,196.34 $0.00 $0.00 $0.00 $12,604.34 $233,507.12 $314,415.59 $10,407.85 $0.00 $0.00 $0.00 $20,797.26 $345,620.70 $198,749.32 $12,027.76 $0.00 $0.00 $0.00 $14,666.11 $225,443.19 $263,731.73 $17,853.01 $0.00 $0.00 $0.00 $20,592.88 $302,177.62 $34,122.32 $7,710.24 $0.00 $0.00 $0.00 $2,836.61 $44,669.17 $544,387.36 $1,315.85 - $661.95 $0.00 $0.00 $19,810.76 $564,852.02 $1,605,872.02 $23,298.81 $0.00 - $11,261.56 $0.00 $87,917.72 $1,705,826.99 $2,336,791.22 $36,906.23 $0.00 $0.00 $0.00 $156,435.22 $2,530,132.67 109623 31703A390 OOt.0029' Page 4 of 10 Quarterly Financial Report for Your 401 Qualified Plan I Cl Y V Building ReurrmentSerurlty October 1, 2013 - December 31, 2013 Activity Summary by Fund (continued) 109623 Page 5 of 10 Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Balanced /Asset Allocation (continued) VT Vantagepoint MP All -Eq Gr $1,478,563.81 $35,208.38 $0.00 $69,903.07 $0.00 $130,540.65 $1,714,215.91 VT Fidelity Puritan $207,130.93 $1,078.40 $0.00 $0.00 $0.00 $14,577.22 $222,786.55 U.S. Stock VT Vantagepoint Equity Income $1,581,482.50 $15,299.78 - $497.01 - $23,316.68 $0.00 $140,274.49 $1,713,243.08 VT Invesco Diversified Div $0.00 $207.03 $0.00 $35,636.50 $0.00 $722.76 $36,566.29 VT Eaton Vance Large -Cap Value $32,766.34 $621.45 $0.00 - $35,636.50 $0.00 $2,248.71 $0.00 VT AllianzGl NFJ Div Value $237,939.48 $1,532.25 $0.00 - $11,026.97 $0.00 $20,738.98 $249,183.74 VT Vantagepoint 500 Stk Idx $513,256.54 $6,074.08 $0.00 $18,116.63 $0.00 $54,944.23 $592,391.48 VT Vantagepoint 8rd Mkt Idx $1,198,901.68 $102,525.97 - $184,605.98 $94,576.43 $0.00 $122,245.47 $1,333,643.57 VT Vantagepoint Grwth & Income $428,866.12 $4,257.18 - $1,491.87 - $13,420.86 $0.00 $40,889.12 $459,099.69 VT Oppenheimer Main Street $7,728.85 $0.00 $0.00 $0.00 $0.00 $798.66 $8,527.51 VT Vantagepoint Growth $961,791.62 $8,257.69 $0.00 - $1,755.71 $0.00 $102,871.12 $1,071,164.72 VT Fidelity Contrafund $1,378,115.20 $14,653.08 - $5,226.85 $58,693.06 $0.00 $152,097.84 $1,598,332.33 VT Calvert Equity Portfolio $51,791.95 $288.36 $0.00 $0.00 $0.00 $6,332.72 $58,413.03 VT T Rowe Price Growth Stock $136,245.07 $2,380.26 - $3,427.55 $452.40 $0.00 $15,858.02 $151,508.20 VT Vantagepoint Select Value $93,590.46 $3,253.11 $0.00 - $14,931.98 $0.00 $6,657.84 $88,569.43 VT Gold Sachs Mid Cap Value $0.00 $233.54 $0.00 $55,543.38 $0.00 $1,588.25 $57,365.17 VT Gold Sachs Mid Cap Value $50,306.41 $497.78 - $818.63 - $52,167.56 $0.00 $2,182.00 $0.00 VT Columbia Mid Cap Value $9,612.76 $178.03 $0.00 - $10,447.96 $0.00 $657.17 $0.00 VT Vantagepoint Md /Sm Co Idx $269,040.95 $5,006.39 $0.00 - $8,627.40 $0.00 $23,085.08 $288,505.02 VT Vantagepoint Aggressive Ops $1,639,790.34 $8,681.43 - $4,717.24 - $2,541.48 $0.00 $157,596.26 $1,798,809.31 VT TimesSquare Mid Cap Growth $0.00 $2,674.95 $0.00 $835,072.70 $0.00 $31,070.32 $868,817.97 VT Royce Premier $279,543.47 $1,803.11 $0.00 - $288,577.13 $0.00 $7,230.55 $0.00 VT Harbor Mid Cap Growth $41,226.08 $1,071.23 $0.00 - $11,004.32 $0.00 $2,466.28 $33,759.27 VT Rainier Small /Mid Cap Egty $633,163.73 $5,801.61 - $1,274.46 - $664,690.50 $0.00 $26,999.62 $0.00 VT Vantagepoint Discovery $6,877.29 $980.94 $0.00 $14,931.98 $0.00 $2,158.23 $24,948.44 VT T Rowe Price Sm -Cap Value $167,305.29 $1,747.78 $0.00 - $10,436.74 $0.00 $15,408.43 $174,024.76 VT Oppenheimer Discovery $0.00 $364.26 $0.00 $85,405.38 $0.00 $2,749.81 $88,519.45 VT Royce Value Plus $80,544.55 $920.83 $0.00 - $85,405.38 $0.00 $3,940.00 $0.00 109623 Page 5 of 10 Activity Summary by Fund (continued) Distributions/ Beginning Investment Balance International /Global Stock Other Credits VT Vantagepoint International $301,052.02 VT Vantagepnt Ovrseas Eq Idx $411,811.94 VT Fidelity Diversified Intl $437,780.46 VT Harbor International $144,686.43 Specialty $16,592.16 VT Nuveen Real Estate Secs $338,582.26 Total Account $30,417,913.06 Activity Detail $22,961.09 Contributions/Other Credits $7,102.83 Contributions - $20,643.95 Beneficiary Transfers $35,031.31 Total $2,971.10 Certificates of Deposit $0.00 Early withdrawal penalties may apply for redemptions prior to the maturity date. $3,346.27 Quarterly Financial Report for Your 401 Qualified Plan October 1, 2013 - December 31, 2013 Contributions/ Distributions/ Ending Other Credits Other Debits Transfers Fees Gain/Loss Balance $3.073.23 $0.00 $0.00 $0.00 $16,592.16 $320,717.41 $4,103.70 - $1,414.49 - $10,222.30 $0.00 $22,961.09 $427,239.94 $7,102.83 - $1,148.27 - $20,643.95 -$1.00 $35,031.31 $458,121.38 $2,971.10 $0.00 $0.00 $0.00 $6,830.89 $154,488.42 $3,346.27 $0.00 $452.40 $0.00 - $3,449.19 $338,931.74 $441,385.49 - $280,014.24 $0.00 - $16.00 $1,609,794.09 $32,189,062.40 Distributions/Other Debits $351,790.52 Distributions - $190,419.27 $89,594.97 Beneficiary Transfers - $89,594.97 $441,385.49 Total - $280,014.24 Certificate Maturity Date Interest Rate Balance VT 3 Year BoA CD Account 06/30/2014 0.14% $14,956.02 Total 3 Year CD $14,956.02 Total Certificates of Deposit $14,956.02 109623 si i osaaso ooi oozs• Page 6 of 10 1 CMA Building Retirement Security Account Balance by Source Total Employer Pre -Tax Total Rollover Ending Balance Contribution Summary Quarterly Financial Report for Your 401 Qualified Plan October 1, 2013 - December 31, 2013 $29,508,234.87 $2,680,827.53 $2,680,827.53 $32,189,062.40 Contributions Roll -ins Date Employer This Period $351,790.52 $0.00 10/31/2013 $128,247.23 Year To Date $1,738,462.85 $87,848.56 11/27/2013 $121,167.70 12/30/2013 $102,375.59 Activity dated outside the current period reflects adjustments to your Cash Received from Employer $351,790.52 account to ensure proper crediting of earnings. Total Contributions $351,790.52 Undeliverable Employee Address Report ' Reference Employee Employee Current Year Code Name Address Contributions (Y/IV) RXJSFPRH GALLOWAY JR, RONALD G 5604 BETTENCOURT DR CLAYTON CA 94517 N RTNSWVLJ SEDAGHATPOUR, SHARA 950 VAN AUKEN CIRCLE PALO ALTO CA 94303 N RYHDWB13X WALKER, RICHARD N 2201 SAN JOSE DR APT 0202 ANTIOCH CA 945098632 N The above is a list of participants whose addresses have been identified as undeliverable by the Post Office. If you have a different address for the participant, please notify ICMA -RC of the different address, so we may update our records. You may send updates via EZLink or by calling our Client Services Team at 1- 800 - 326 -7272. Thank you for assisting us with your participants. 109623 Page 7 of 10 a 0 N N 8 Quarterly Financial Report for Your 401 Qualified Plan October 1, 2013 - December 31, 2013 Fund Performance for All Funds in Your Plan Asset Category Benchmark 4th Qtr Year- 1 -Year 3 -Year Fund Name Inception 2013 to -Date 1.68% Stable Value /Cash Management BofA ML US 3 -Mo. T -Bill Index 0.02% 0.07% 0.07% 0.10% VT PLUS Fund 1. 2.3 4.55% 1.85% 2.02% 2.02% 2.47% VT Cash Management" 5.77% 0.00% 0.00% 0.00% 0.00% Bond Barclays Aggregate Bond -0.14% -2.02% -2.02% 3.26% VT Vantagepoint Cor Bnd Idx 10.26% -0.29% - 2.38% - 2.38% 2.98% VT PIMCO Total Return 5 4.43% -0.10% - 2.17% - 2.17% 3.82% VT Vantagepoint Infl Prot Sec 5.55% -2.09% -9.02% -9.02% 2.73% VT PIMCO High Yield 5 6.08% 2.91% 5.51% 5.51% 7.74% Guaranteed Lifetime Income 60% S &P 500140% Barclay Gov /Cr 6.21% 17.40% 17.40% 11.23% VT Retirement IncomeAdvantage 6 13.20% 4.87% 14.21% 14.21% 7.83% Balanced /Asset Allocation 60% S &P 500140% Barclay Gov /Cr 6.21% 17.40% 17.40% 11.23% VT Vantagepoint MS Ret Inc 6.69% 2.37% 6.24% 6.24% 5.24% VT Vantagepoint Milestone 2010 7.00% 3.77% 11.17% 11.17% 7.29% VT Vantagepoint Milestone 2015 7.65% 4.39% 13.71% 13.71% 8.08% VT Vantagepoint Milestone 2020 5.19% 16.82% 16.82% 9.03% VT Vantagepoint Milestone 2025 5.93% 19.72% 19.72% 10.04% VT Vantagepoint Milestone 2030 6.55% 22.39% 22.39% 10.96% VT Vantagepoint Milestone 2035 7.26% 25.02% 25.02% 11.84% VT Vantagepoint Milestone 2040 7.67% 27.06% 27.06% 12.59% VT Vantagepoint Milestone 2045 7.82% 27.69% 27.69% 12.75% VT Vantagepoint Milestone 2050 7.59% 27.22% 27.22% - VT Vantagepoint MP Cons Growth 3.64% 11.01% 11.01% 6.93% VT Vantagepoint MP Trad Growth 5.47% 17.72% 17.72% 9.19% VT Vantagepoint MP Lng -Trm Gr 6.66% 22.57% 22.57% 10.71% VT Vantagepoint MP All -Eq Gr 8.63% 30.37% 30.37% 13.14% VT Fidelity Puritan 5 7.03% 20.34% 20.34% 11.29% U.S. Stock S &P 500 Index 10,51% 32.39% 32.39% 16.18% VT Vantagepoint Equity Income 8.95% 31.08% 31.08% 14.45% VT Invesco Diversified Div 8.74% 29.30% 29.30% 14.93% Average Annual Returns 5 -Year 10 -Year or Inception Since Date Inception 0.12% 1.68% 2.86% 3.67% 01/01/1991 0.03% 1.52% 03/01/1999 4.44% 4.55% 4.20% 4.30% 04/05/1999 6.65% 5.77% 09/07/1994 4.74% 3.88% 07/01/1992 15.42% 7.21% 01/16/1995 12.69% 6.54% - 10.26% 08/23/2010 12.69% 6.54% 7.75% 4.43% 01/03/2005 9.54% 5.23% 01/03/2005 11.13% 5.55% 01/03/2005 12.22% 5.81% 01/03/2005 13.40% 6.08% 01/03/2005 14.49% 6.33% 01/03/2005 15.63% 6.60% 01/03/2005 16.47% 6.82% 01/03/2005 - 13.20% 01/04/2010 - 22.67% 09/11/2012 9.48% 5.25% 04/01/1996 12.31% 6.04% 04/01/1996 14.28% 6.69% 04/01/1996 17.59% 7.16% 10/01/2000 14.77% 7.00% 04/16/1947 17.94% 7.41% 18.10% 7.65% 04/01/1994 16.82% 12.02% 10/03/2008 109623 3i io3a3so.00i.002s Page 8 of 10 Quarterly Financial Report for Your 401 Qualified Plan ICMA Building RetimnentSecurity October 1, 2013 - December 31, 2013 Fund Performance for All Funds in Your Plan (continued) Average Annual Returns Asset Category Benchmark 4th Qtr Year- 1 -Year 3 -Year 5 -Yeas 10 -Year or Inception Fund Name 2013 to -Date Since Date Inception U.S. Stock (continued) S &P 500 Index 10.51% 32.39% 32.39% 16.18% 17.94% 7.41% VT AllianzGl NFJ Div Value 5 9.06% 28.77% 28.77% 14.87% 14.17% 7.42% 05/08/2000 VT Vantagepoint 500 Stk Idx 10.52% 32.21% 32.21% 15.98% 17.74% 7.18% 04/05/1999 VT Vantagepoint Brd Mkt Idx 10.09% 33.33% 33.33% 16.00% 18.54% 7.92% 04/05/1999 VT Vantagepoint Grwth & Income 9.79% 33.99% 33.99% 15.75% 18.92% 7.38% 10/02/1998 g VT Oppenheimer Main Street 5 10.58% 31.90% 31.90% 15.65% 18.43% 7.27% 11/01/1996 VT Vantagepoint Growth 10.68% 33.79% 33.79% 13.67% 17.17% 5.15% 04/01/1983 0 VT Fidelity Contrafund 5 10.52% 34.15% 34.15% 15.91% 18.67% 10.20% 05/17/1967 ° VT Calvert Equity Portfolio 5 12.21% 30.42% 30.42% 13.78% 18.16% 7.17% 08/24/1987 VT T Rowe Price Growth Stock 5 11.90% 38.86% 38.86% 17.63% 22.12% 8.66% 12/31/2001 VT Vantagepoint Select Value 7.98% 34.70% 34.70% 16.16% 20.91% 7.98% 10/30/2007 VT Gold Sachs Mid Cap Value 7 - - - - - 2.86% 12/06/2013 VT Vantagepoint Md /Sm Co Idx 8.67% 37.42% 37.42% 16.07% 22.29% 10.21% 04/05/1999 VT Vantagepoint Aggressive Ops 9.62% 38.53% 38.53% 12.73% 20.83% 9.04% 10/01/1994 VT TimesSquare Mid Cap Growth 11.41% 36.43% 36.43% 16.55% 20.60% 10.48% 03/04/2005 VT Harbor Mid Cap Growth 5 8.59% 35.62% 35.62% 14.42% 19.12% 9.42% 11/01/2002 VT Vantagepoint Discovery 10.09% 39.24% 39.24% 14.79% 21.58% 7.10% 10/30/2007 VT T Rowe Price Sm -Cap Value 5 9.66% 32.40% 32.40% 15.52% 19.53% 10.60% 03/31/2000 VT Oppenheimer Discovery 5 7.89% 46.55% 46.55% 20.58% 23.49% 9.53% 06/01/1994 International /Global Stock MSCI EAFE Index (Net) 5.71% 22.78% 22.78% 8.17% 12.44% 6.91% VT Vantagepoint International 5.50% 17.55% 17.55% 8.42% 12.25% 6.61% 10/01/1994 VT Vantagepnt Ovrseas Eq Idx 5.70% 21.70% 21.70% 8.22% 11.94% 6.74% 04/05/1999 VT Fidelity Diversified Intl 5 8.33% 25.19% 25.19% 8.83% 13.25% 7.36% 12/27/1991 VT Harbor International 5 4.68% 16.54% 16.54% 7.60% 13.97% 9.64% 11/01/2002 Specialty S &P 500 Index 10.51% 32.39% 32.39% 16.18% 17.94% 7.41% VT Nuveen Real Estate Secs 5 - 1.00% 1.32% 1.32% 8.98% 17.15% 10.02% 06/30/1995 1 PLUS Fund returns shown are based on a Fund unit valuation using a total expense ratio that includes a 0.55% management fee. Under certain circumstances, ICMA -RC and an employer may negotiate a different management fee. The returns shown are not reflective of any such alternative fee. 2 An investment in the PLUS Fund is not insured or guaranteed by the Federal Deposit Insurance Corporation or any government agency. Although the PLUS Fund seeks to preserve the value of your investment and to pay you interest, it is possible to lose money by investing in the PLUS Fund. ICMA -RC does not guarantee the principal value of your investment in the PLUS Fund or that you will receive interest on your investment. 109623 Page 9 of 10 Quarterly Financial Report for Your 401 Qualified Plan October 1, 2013 - December 31, 2013 Fund Performance for All Funds in Your Plan (continued) Average Annual Returns Asset Category Benchmark 4th Qtr Year- 1 -Year 3 -Year 5 -Year 10 -Year or Inception Fund Name 2013 to -Date Since Date 3 PLUS Fund return is annualized for all periods. Inception 4 An investment in this Fund is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Fund seeks to preserve the value of your investment at $1.00 per share, it is possible to lose money by investing in the Fund. 5 Copyright 2013 Morningstar, Inc. All Rights Reserved. The information contained herein: (1) is proprietary to Morningstar and /or its content providers; (2) may not be copied 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. ICMA -RC does not independently verify Morningstar data. 6 The VantageTrust Retirement IncomeAdvantage Fund is offered through VantageTrust. The Fund invests in a group variable annuity issued by Prudential Retirement insurance and Annuity Company (Prudential) CA COA #08003, Hartford, CT. Guarantees are based on Prudential's claims - paying ability and are subject to certain limitations, terms, and conditions. This annuity is issued under Contract form # GA- 2020- TGW84- 0805 -RC. Variable annuities are suitable for long -term investing, particularly retirement savings. Prudential and the Rock logo are registered service marks of The Prudential Insurance Company of America, Newark, NJ and its affiliates. 7 As of December 6, 2013 the VT Goldman Sachs Mid Cap Value Fund ('VT Goldman Fund') transferred all assets invested in the Goldman Sachs Mid Cap Value Fund ('Goldman Fund') to a lower -cost share class of the Goldman Fund. The inception date provided is the date of the transfer of assets, December 6, 2013, and performance history for the VT Goldman Fund is unavailable for periods prior to this date. The actual inception date of the VT Goldman Fund is May 22, 2006. This information is being provided for informational purposes only and is not intended to be construed as or relied upon as investment advice. This information was compiled from various sources and is presumed to be correct and accurate. Performance for benchmarks may not reflect the same time periods as for the funds themselves and therefore should not be used solely when evaluating performance or determining an appropriate investment selection. individuals seeking more current performance are advised to view the daily fund performance available through the VantageLink website: www.icmarc.org. Performance reflected above represents past performance. Investment returns and principal value of an investment will fluctuate so that an investor's shares, when redeemed, may be worth more or less than their original cost. Past performance is not indicative of future returns. Returns are annualized for periods greater than 1 year. Individuals are advised to consider any new investment strategies carefully prior to implementing. Please consult both the current applicable prospectus and Making Sound Investment Decisions: A Retirement Investment Guide, for a complete summary of all fees, expenses, charges, financial highlights, investment objectives, risks and performance information prior to investing any money. Vantagepoint securities are distributed by ICMA -RC Services, LLC, a wholly -owned broker dealer subsidiary of ICMA -RC, member FINRA/SIPC. 109623 •311090- 00,.0029• 1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Page 10 of 10 Hartford (457) Plan Administrator Report with Performance Results h O G c� P CENTRAL CONTRA COSTA SANITARY DISTRICT DCP PLAN SUMMARY STATEMENT MassMutual PAGE 1 OF 11 FINANCIAL GROUP' OCTOBER 1, 2013 - DECEMBER 31, 2013 i FOR QUESTIONS ABOUT YOUR STATEMENT AND ANY TRANSACTIONS, PLEASE CALL: 1-800-528-9009 Call Us! Contact our Customer Service Center at the number listed above Monday through Friday 8:00 am - 8:00 pm ET. Write Us! MassMutual Retirement Services: P.O. Box 1583: Hartford. CT 06144 -1583. Be sure to include the plan's group number in your correspondence. Connect with Us! Through our website at http : //www.massmutual.com` /Q-ovnp. 000937 Central Contra Costa Sanitary Thea Vassallo GROUP NUMBER: O 107605 STATEMENTS GENERATED: 33 5019 Imhoff P1 Martinez CA 94553 PERIOD SUMMARY HISTORICAL SUMMARY October 1, 2013 to December 31, 2013 Since Established November 1, 1971 BEGINNING BALANCE $3,854,125.61 CONTRIBUTIONS $.00 $13.866,782.24 NET WITHDRAA'AIS $285,930.250 $27,51C,371.23(-) PLAN AND CONTRACT FEES* S.00 CHANGE IN VALUE $164,088.52 ENDING BALANCE 12/31/2013 $3,731,283.88 PLAN INVESTMENT DISTRIBUTION AS OF DECEMBER 31, 2013 55.5% GENERAL 37.5% HTFD STOCK HLS 0.9% AMCENT INC & GROWTH 0.8% HTFD CAP APP HLS 0.7% AMCENTURY ULTRA 0.7% HTFD MIDCAP HLS 0.6% HTFD TOTRET BOND HLS 0.6% JAr, US TWENTY 0.5% HTFD BAL HLS 0.4% HTFD SML COMPANY HLS 0.3% JANUS OVERSEAS 0.3% MFS UTILITIES * Plan and Contract Fees may include items such as an annual maintenance fee, per participant charge, deferred sales charge and other charges authorized by your plan. Other charges may be deducted from your account and may or may not be reflected here, including charges assessed under the contract, its separate accounts or by the underlying funds. For a complete description of all charges that may apply, refer to the prospectus or disclosure materials, whichever is applicable, for your retirement program and its related contract. Additional plan expenses and other expenses other than those described above such as Third Party Administrator fees, are deducted and paid as directed by your Plan Administrator, if applicable. This statement reflects transactions received by the company prior to the period ending date. Additional transactions may be in transit and will be reflected in your next statement. CENTRAL CONTRA COSTA SANITARY DISTRICT DCP PLAN SUMMARY STATEMENT PAGE 2 OF 1 1 OCTOBER 1, 2013 - DECEMBER 31, 2013 ffi MassM7 utual GROUP NUMBER: 0107605 PLAN INVESTMENT DISTRIBUTION AS OF DECEMBER 31, 2013 0.2% FA GROWTH & INCOME 0.2% MGRS AMG SKYLINE SEP 0.2% DWS CORE EQUITY 0.2% HTFD HC HLS 0. 1 % JANUS GLOBAL RES 0. 1 % PUTNAM INTL GROWTH 0.1% FA GROWTH OPPS 0.1% HTFD INDEX HLS INVESTMENT ACTIVITY Account Total $3,854,125.61 S570.25 $287,500.50( -) $164,088.52 $3,731,283.88 Investment Activity This section highlights the activity by investment option in the plan's account. Beginning Balance October 1, 2013 Additions Subtractions Change In Value Ending Balance December 31, 2013 General $2,315,256.58 $346.52 $270,115.13( -) $22,593.13 $2,068,081.10 Htfd Stock HLS $1,295,058.58 $223.73 $17,385.37( -) $120,376.16 $1,398,273.10 AmCent Inc & Growth $29,885.93 $.00 $.00 $3,329.13 $33,215.06 Htfd Cap App HLS $27,227.85 $.00 $.00 $2,710.38 $29,938.23 AmCentury Ultra $23,847.59 $.00 $.00 $2,442.36 $26,289.95 Htfd MidCap HLS $23,407.60 S.00 $.00 $2.121.68 $25,529.28 Htfd TotRet Bond HLS $23,802.15 S.00 $.00 $228.15 $24,030.30 Janus Twenty $20,848.51 S.00 $.00 $2,359.24 $23,207.75 Htfd Bal HLS $19,131.93 $.00 $.00 $1,215.80 $20,347.73 Htfd Sml Company HLS $12.464.57 $.00 S.00 $1,14.03 $13,608.60 Janus Overseas $9,568.64 $.00 $.00 $735.82 $10,304.46 MFS Utilities $9,240.83 $.00 $.00 $410.18 $9,651.01 FA Growth & Income $7,499.22 $.00 $.00 $681.30 $8,180.52 Mgrs AMG Skyline SEP $7,148.02 $.00 $.00 $893.75 $8,041.77 DWS Core Equity $5,943.79 $.00 $.00 $675.43 $6,619.22 Htfd HC HLS $5,807.19 $.00 $.00 $698.24 $6,505.43 Janus Global Res $5,023.02 $.00 $.00 $413.93 $5,436.95 Putnam Intl Growth $4,475.36 $.00 $.00 $360.69 $4,836.05 FA Growth Opps $4,523.91 $.00 $.00 $289.33 $4,813.24 Htfd Index HLS $3,964.34 $.00 $.00 $409.79 $4,374.13 Account Total $3,854,125.61 S570.25 $287,500.50( -) $164,088.52 $3,731,283.88 Investment Activity This section highlights the activity by investment option in the plan's account. CENTRAL CONTRA COSTA SANITARY DISTRICT DCP PLAN SUMMARY STATEMENT PAGE 3 OF 1 1 OCTOBER 1, 2013 - DECEMBER 31, 2013 PLAN ACTIVITY rMassMutual GROUP NUMBER: 0107605 General Employee Htfd Stock HLS Employee AmCent Inc & Growth Employee Ht1d Cap App HLS Employee Beginning Balance $2,315,256.58 $1.295.058.58 $29,885.93 $27,227.85 Contributions $.00 $.00 $.00 $.00 Net Transfers $.00 $.00 $.00 $.00 Net Withdrawals $269.768.61( -) $17,161.64( -) $.00 $.00 Plan & Contract Fees $.00 $.00 $.00 $.00 Change in Value $22.593.13 $120,376.16 $3,329.13 $2,710.38 Ending Balance S2,068,081.10 $1,398,273.10 $33,215.06 $29,938.23 Units in Fund $26,289.95 42,600.3184 12.364.7603 818.5582 Ending Unit Value 4,481.8482 $32.823067 $2.686268 $36.574337 Am Century Ultra Htfd MidCap HLS Htfd TotRet Bond HLS Janus Twenty Employee Employee Employee Employee Beginning Balance $23,847.59 $23,407.60 $23,802.15 $20,848.51 Contributions $.00 $.00 $.00 $.00 Net Transfers $.00 $.00 $.00 $.00 Net Withdrawals $.00 $.00 $.00 $.00 Plan & Contract Fees $.00 $.00 $.00 $.00 Change in Value $2.442.36 $2,121.68 $228.15 $2,359.24 Ending Balance $26,289.95 $25,52928 $24,030.30 $23,207.75 Units in Fund 4,481.8482 815.3980 2.333.4919 6,423.9324 Ending Unit Value $5.865874 $31.308973 $10.298001 $3.612701 Htfd Bal HLS Htfd Sml Company HLS Janus Overseas MFS Utilities 0 Employee Employee Employee Employee a Beginning Balance $19.131.93 $12,464.57 $9,568.64 $9,240.83 s Contributions $.00 $.00 $.00 $.00 p Net Transfers $.00 $.00 $.00 $.00 Net Withdrawals $.00 $.00 $.00 $.00 Plan & Contract Fees $.00 $.00 $.00 $.00 alp Change in Value $1,215.80 $1,144.03 $735.82 $410.18 Ending Balance $20,347.73 $13,608.60 $10,304.46 S9,651.01 Units in Fund 1,701.4132 2.966.0798 819.3394 347.1461 Ending Unit Value $11.959312 $4.588078 $12.576549 $27.800997 FA Growth & Income Mgrs AMG Skyline SEP DWS Core Equity Htfd HC HLS Employee Employee Employee Employee Beginning Balance $7,499.22 $7,148.02 $5,943.79 $5,807.19 Contributions $.00 $.00 $.00 $.00 Net Transfers $.00 $.00 $.00 $.00 Net Withdrawals $.00 $.00 $.00 $.00 Plan & Contract Fees $.00 $.00 $.00 $.00 Change in Value $681.30 $893.75 $675.43 $698.24 Ending Balance $8,180.52 $8,041.77 $6,619.22 S6,505.43 Units in Fund 3,273.5366 1,423.0188 3,442.8308 170.9096 Ending Unit Value $2.498984 $5.651207 $1.922611 $38.063574 CENTRAL CONTRA COSTA SANITARY DISTRICT DCP PLAN SUMMARY STATEMENT MA MassMutual PAGE 4 OF 1 1 F I N A N C I A L GROUP' OCTOBER 1, 2013 - DECEMBER 31, 2013 GROUP NUMBER: 0107605 PLAN ACTIVITY Total Employee Beginning Balance Janus Global Res Employee Putnam Intl Growth Employee FA Growth Opps Employee Htfd Index HLS Employee Beginning Balance $5,023.02 $4,475.36 $4,523.91 $3,964.34 Contributions $.00 $.00 $.00 $.00 Net Transfers $.00 $.00 $.00 $.00 Net Withdrawals $.00 $.00 $.00 $.00 Plan & Contract Fees $.00 $.00 $.00 $.00 Change in Value $413.93 $360.69 $289.33 $409.79 Ending Balance S5,436.95 $4,836.05 $4,81324 $4,374.13 Units in Fund 2,836.4444 2,281.2797 1,392.3280 1,377.0040 Ending Unit Value $1.916819 $2.119884 $3.456973 $3.176557 Total Employee Beginning Balance $3,854,125.61 Contributions $.00 Net Transfers $.00 Net Withdrawals $286,930.25( -) Plan & Contract Fees $.00 Change in Value $164,088.52 Ending Balance $3,731,283.88 Units in Fund Ending Unit Value Plan Activity Quarterly plan activity detailed by investment choice, including net conversions, contributions, transfers, withdrawals and any change in value due to market performance and reinvestment of dividends or capital gains (if applicable to your program). PLAN SUMMARY TOTALS Period Summary Histodcal Summary BEGINNING BALANCE $3,854,125.61 CONTRIBUTIONS $.00 $13,866,782.24 NET WITHDRAWALS $286,930.25( -) $27,570,371.23( -) PLAN AND CONTRACT FEES $.00 CHANGE IN VALUE $164,088.52 ENDING BALANCE 12/31/2013 $3,731,283.88 CENTRAL CONTRA COSTA SANITARY DISTRICT DCP PLAN SUMMARY STATEMENT rr MassMutual PAGE 5 OF 1 1 f I N A N C I A L GROUP' OCTOBER 1, 2013 - DECEMBER 31. 2013 GROUP NUMBER: 0107605 PERFORMANCE INVESTMENT CHOICES FOR PERIOD ENDING DECEMBER 31 , 2013 PAST PERFORMANCE IS NOT INDICATIVE OF FUTURE RESULTS. Total return includes capital appreciation (depreciation). realized gains (losses). plus dividend or interest income. The investment return and principal value of an investment will fluctuate so that when units /shares are redeemed they may be worth more, or less. than the original cost. Results shown do not take into account personal income taxes or capital gains taxes. Current performance may be lower or higher than the performance data quoted. For current performance information to the most recent month -end, refer to our website at http: // retirement .massmutual.com /rsgovnp /`. * Returns are net of total fund operating expenses and a mortality and expense risk and administrative charge (ME &A). The maximum ME &A charge for your plan is 1.25 %; however, your plan's exact ME&A charge may be lower. Refer to a current fee schedule for charges applicable to your plan. Investment options are available through group vanable annuity contracts (HL- 15811, HL- 17402. HVL- 11002, HVL- 21002, and HL -20325 series). The contracts are issued by Hartford Life Insurance Company (Simsbury, CT). Total return includes capital appreciation (depreciation), realized gain (loss), plus reinvested dividend or interest income. Results shown do not take into account personal income taxes or capital gains taxes. Performance is stated after deduction for total fund operating expenses, applicable separate account charges, and all other applicable contract fees. With respect to all performance displayed, where inception of the underlying fund precedes that of the separate account, performance is given since the inception of the underlying fund (whereas the inception date for Separate Account 457 is 12/31/1998, and the inception date for Separate Account 14 is 3/15/2005). In such cases, the performance given is hypothetical and is based on the actual performance of the underlying fund. Effective January 1, 2013, Massachusetts Mutual Life Insurance Company (MassMutual) has acquired The Hartford's Retirement Plans Group (RPG). In connection with this transaction, MassMutual has no affiliation, and the RPG business no longer has any affiliation, with The Hartford Financial Services Group or any of its subsidiaries. The Hartford appointed MassMutual to provide all administrative services necessary to support the insurance Contracts. "The Hartford" is The Hartford s Financial Services Group, Inc. and its subsidiaries. v This material must be preceded or accompanied by currently effective disclosure documents. Investors should consider an investment's objectives, risks, charges and expenses carefully before investing. Read this information carefully before you invest or send money. Questions should be directed to your local Financial Professional, or call the number listed on the front page of your quarterly Statement of Account. 1 The fund's investments are concentrated in a specific industry or sector, and are subject to greater risk than traditional diversified equity funds. 2 Investments in foreign securities may involve different and additional risks associated with foreign currencies, investment disclosure, accounting, securities regulation, commissions, taxes, political or social instability, war or expropriation. ri 3 The methodology used in the hypothetical performance calculations for the Janus investment options may differ from the methodology used by Janus. Therefore, the performance returns shown may differ from those provided directly by Janus for the same underlying funds for the same time periods, and may differ significantly at a particular point in time. Janus approves of the use of an alternative method that is accepted in the industry to calculate hypothetical performance. 4 Effective February 23, 2001, the Putnam International New Opportunities investment option is closed to incoming transfers 5 Small Cap stocks generally have higher risk and return characteristics than large- company stocks. 6 Mid Cap stocks generally have higher risk and return characteristics than large- company stocks. INVESTMENT CHOICES CENTRAL CONTRA COSTA SANITARY DISTRICT DCP PLAN SUMMARY STATEMENT PAGE 6 OF 1 1 OCTOBER 1. 2013 - DECEMBER 31, 2013 PERFORMANCE rN MassMutual GROUP NUMBER: 0107605 FOR PERIOD ENDING DECEMBER 31, 2013 7 An investment in the Fund is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Fund seeks to preserve the value of your investment at S1.00 per share, it is possible to lose money by investing in the Fund. 8 Securities rated below investment grade "BBB" are commonly referred to as "high yield, high risk" securities, or "junk bonds." Month Total Return 3 Mo. YTD 1 Yr. Average Annual Total Return* 3 Yr. 5 Yr. 10 Yr. Since Incept. Inception Date SPECIALTY 101 Hifd HC HLS2' 2.25% 12.02% 51.46% 51.46% 25.43% 20.88% 11.00% N/A 05/01/2000 108 Invesco Technology' 5.61% 8.83% 24.45% 24.45% 9.87% 20.33% 5.55% N/A 02/07/1984 116 MFS Utilities' 1.40% 4.44% 19.86% 19.86% 12.94% 16.68% 13.01% N/A 02/14/1992 INTERNATIONAL/ GLOBAL 126 AmCent Intl Growth` 2.33% 7.27% 22.64% 22.64% 9.45% 14.73% 7.50% N/A 05/09/1991 900 Htfd Glbl Res HLS2 2.19% 8.11% 28.68% 28.68% 11.20% 17.67% N/A 5.83% 01/31/2008 13 Htfd Int Opps HLS2 2.43% 7.56% 21.25% 21.25% 7.65% 13.66% 8.79% N/A 07/0211990 051 Janus Global Res" 2.01% 8.24% 27.20% 27.20% 9.33% 15.66% 4.92% N/A 05/15/1991 075 Janus Overseas2.3 -0.18% 7.69% 11.56% 11.56% -5.85% 11.91% 9.07% N/A 05/02/1994 121 Putnam Global Equity' 3.28% 8.36% 31.32% 31.32% 14.22% 16.12% 6.53% N/A 09/0111967 050 Putnam Intl Growth" 2.90% 8.06% 21.94% 21.94% 6.78% 13.56% 7.51% N/A 01108/1995 SMALL CAP 82 Htfd Sml Company HLS' 3.18% 9.18% 44.02% 44.02% 17.00% 20.66% 10.28% N/A 08/09/1996 271 Invesco SC Growth' 3.30% 9.48% 39.56% 39.56% 17.52% 22.35% 9.33% N/A 10/18/1995 058 Mgrs AMG Skyline SEP' 2.75% 12.50% 51.21% 51.21% 20.71% 27.51% 10.66% N/A 02/09/1993 MID CAP 099 Frkln SmMd Cap Grwth' 3.96% 8.85% 38.24% 38.24% 13.16% 21.53% 8.49% N/A 02/1411992 103 Htfd MidCap HLS' 3.34% 9.06% 39.47% 39.47% 15.14% 19.68% 10.63% N/A 07/14/1997 071 Janus Enterprise6-" 2.99% 8.01% 30.30% 30.30% 14.38% 21.77% 10.80% N/A 09/01/1992 LARGE CAP 085 AmCent Equity Income 1.10% 5.35% 19.16% 19.16% 11.05% 11.62% 6.73% N/A 08101/1994 066 AmCent Inc & Growth 2.35% 11.14% 3:. 19% 35.39% 16.70% 16.30% 6.62% N/A 1 211 7/1 990 057 AmCent Value 2.12% 8.80% 30.77% 30.77% 14.45% 15.11% 7.04% N/A 09/01/1993 11 AmCentury Ultra 3.17% 10.24% 36.57% 36.57% 16.23% 19.77% 6.57% N/A 11/02/1981 053 DWS Core Equity 3.05% 11.36% 36.89% 36.89% 16.34% 19.14% 6.86% N/A 11/13/1984 091 Drey Third Century 2.45% 9.26% 33.43% 33.43% 14.06% 17.55% 6.31% N/A 08/31/1999 054 FA Growth & Income 1.99% 9.08% 32.33% 32.33% 16.18% 17.56% 6.18% N/A 12131/1996 026 FA Growth Opps 2.94% 6.40% 35.95% 35.95% 17.79% 24.13% 6.86% N/A 11118/1987 012 Htfd Cap App HLS 2.64% 9.95% 38.73% 38.73% 13.11% 19.57% 9.45% N/A 04/02/1984 29 Htfd Div & Grwth HLS 2.39% 9.93% 31.59% 31.59% 14.65% 16.18% 8.16% N/A 03/08/1994 17 Htfd Index HLS 2.48% 10.34% 31.62% 31.62% 15.52% 17.30% 6.81% N/A 05101/1987 14 Htfd Stock HLS 1.96% 9.36% 31.92% 31.92% 14.09% 19.14% 6.46% N/A 08/31/1977 1123 Inv American Fran 4.50% 13.18% 39.37% 39.37% 13.51% 18.27% N/A 8.35% 06/23/2005 1125 Inv Diversified Div 2.00% 8.62% 28.63% 28.63% 14.40% 16.25% N/A 7.45% 12/31/2001 052 Janus Twenty" 3.19% 11.32% 32.77% 32.77% 14.05% 17.74% 10.37% N/A 04/30/1985 CENTRAL CONTRA COSTA SANITARY DISTRICT DCP PLAN SUMMARY STATEMENT PAGE 7 OF 1 1 OCTOBER 1, 2013 - DECEMBER 31, 2013 PERFORMANCE r MassMutuar GROUP NUMBER: 0107605 INVESTMENT CHOICES FOR PERIOD ENDING DECEMBER 31, 2013 Average Total Return Annual Total Return* Since Inception Month 3 Mo. YTD 1 Yr. 3 Yr. 5 Yr. 10 Yr. Incept. Date LARGE CAP 115 MA Inv Grwth Stck 3.24% 9.54% 29.82% 29.82% 15.23% 19.55% 7.58% N/A 01/02/1935 845 MFS Core Equity 2.84% 9.88% 33.83% 33.83% 15.36% 18.88% 8.01% N/A 01/02/1996 326 Putnam MultiCap Gr 3.61% 11.26% 35.94% 35.94% 14.46°% 18.60% 7.07% N/A 08/3111990 ASSET ALLOCATION/ BALANCED 016 Cal VPSRI Bal Prt 1.13% 4.81% 17.71% 17.71% 10.61% 13.59% 5.07% N/A 09/02/1986 025 FA Balanced 1.85% 7.11% 19.65% 19.65% 10.54% 14.03°% 5.57% N/A 01/06/1987 19 Htfd Bal HLS 2.03% 6.35% 20.89% 20.89% 11.13% 14.81°% 5.87% N/A 03/31/1983 079 Janus Balanced' 1.72% 6.43% 19.29% 19.29% 10.75% 12.60% 8.02% N/A 09/01/1992 BOND 886 DR INT TRM 1 -0.17% 0.63% -1.55% -1.55% 4.06% 7.45% 4.48% N/A 02/02/1996 18 Htfd TotRet Bond HLS -0.20% 0.96% -1.61% -1.61% 4,05% 634°% 4.04% N/A 08j31/1977 902 Htfd US Gov Sec HLS -0.60% 0.07% -1.93% -1.93% 2.00% 2.53°% 2.27% N/A 03/24/1987 22 HM Ultrashort Bond' -0.02% -0.06% -0.25% -0.25% -0.25% - 0.24°% 1.29% N/A 06/30/1980 114 MFS High Incomes 0.73% 3.09% 6.09% 6.09% 7.86% 16.19°% 6.51% N/A 02117/1978 59 Putnam HY Advantage8 0.41% 3.05% 6.54% 6.54°% 7.97% 16.06% 7.70% N/A 03125/1986 General (Declared Rate) Account Information: 0 1 st Q 2014: 4.00°% The Declared Rate set forth above is credited through the close of the calendar year on contributions received during the designated calendar quarter. For contributions received prior to January 1, 2014, the Declared Rate is 4.00 %. Rates quoted are effective annual yields. s P BENCHMARK INDICES FOR PERIOD ENDING DECEMBER 31 . 201 3 Total Return Average Annual Total Return Month 3 Mo. YTD 1 Yr. 3 Yr. 5 Yr. 10 Yr. -- S &P 500 Index' 2.53% 10.51% 32.39% 32.39°% 16.18% 17.94% 7.41% BarCap Gov /Corp Indx` -0.62% -0.03% - 2.35°% -2.35% 3.63% 4.40% 4.52°% NASDAQ' 2.87% 10.74% 38.32% 38.32% 16.33% 21.51% 7.62% » Market indices have been provided for comparison purposes only. The indices represented are not illustrative of the performance of any investment option offered through these retirement programs. These indices are unmanaged and are not available for direct investment. 1 S &P is an index which measures broad -based changes in stock market conditions based on the average performance of 500 widely held common stocks. �+ 2 The Barclay's Capital Govern mentiCorporate Bond Index, an unmanaged list of U.S. Treasury/Agency and investment grade corporate debt securities, is used as a general measure of performance of fixed income mum securities. CENTRAL CONTRA COSTA SANITARY DISTRICT DCP PLAN SUMMARY STATEMENT rr MassMutual PAGE 8 OF 1 1 FINANCIAL GROUP' OCTOBER 1, 2013 - DECEMBER 31, 2013 GROUP NUMBER: 0107605 PERFORMANCE BENCHMARK INDICES FOR PERIOD ENDING DECEMBER 31, 2013 3 NASDAQ is a computerized system that provides brokers and dealers with price quotations for securities traded over the counter as well as for many NYSE listed securities. 99 �y 0 a s P CENTRAL CONTRA COSTA SANITARY DISTRICT DCP PLAN SUMMARY STATEMENT PAGE 9 OF 1 1 OCTOBER 1, 2013 - DECEMBER 31, 2013 NEW AND NOTEWORTHY M- F rr GROUP NUMBER: 0107605 Manage your account online! Our interactive retirement planning website, www.massmutual.com /serve, allows you to manage your retirement account anytime, anywhere. Log in today to: • View your statement of account (and /or previous statements) and individual account information • Get information how to read your statement of account • Check investment option performance history • Change your investment elections /transfer assets between investment options View your Disbursement information for a rolling 27 month period • Access interactive retirement planning calculators, educational articles and other resources to help you prepare for a more secure retirement 2014 Holiday Schedule The New York Stock Exchange will observe the following holidays this year: Wednesday January 1. 2014 Monday January 20, 2014 Monday February 17, 2014 Friday April 18, 2014 Monday May 26. 2014 Friday July 4, 2014 Monday September 1, 2014 Thursday November 27, 2014 Thursday December 25, 2014 New Year's Day Martin Luther King, Jr. Day Washington's Birthday/President's Day Good Friday Memorial Day Independence Day' Labor Day Thanksgiving Day' Christmas Day' 'The NYSE Trading Floor will close early on Tuesday, July 3, 2014; Friday, November 28, 2014; and Wednesday. December 24, 2014. The hours of operations for the Retirement Plans Contact Center will be from 8:00 AM to 5:00 PM (Eastern Time) on the following days: July 3, 2014 November 28, 2014 December 24, 2014 December 31. 2014 CENTRAL CONTRA COSTA SANITARY DISTRICT DCP STATEMENT OF ACCOUNT PAGE 1 O OF 1 1 OCTOBER 1, 2013 - DECEMBER 31, 2013 Central Contra Costa Sanitary This page has been left intentionally blank. rr"MassMutual GROUP NUMBER: 0107605 0 0 P NOTICE OF PRIVACY POLICY AND PRACTICES PAGE 1 1 OF 1 1 OCTOBER 1, 2013 - DECEMBER 31, 2013 GROUP NUMBER: 0107605 Central Contra Costa Sanitary At MassMutual. we recognize that our relationships with you are based on integrity and trust. As part of that trust relationship, we are committed to keeping your personal information private. We also want you to be aware of how we protect. collect. and disclose your personal information. We protect your personal information by: • Maintaining physical, electronic and procedural safeguards to protect your personal information; • Restricting access to your personal information to employees with a business to know; • Requiring that any MassMutual business partners with whom we share your personal information protect it and use it exclusively for the purpose for which it was shared; • Ensuring personal information is only shared with third parties as necessary for standard business purposes or as authorized by you: and • Ensuring medical and health information is only shared with third parties to perform business, professional or insurance functions on our behalf or as authorized by you. We may collect personal information about you from: • Our interactions to you, including applications and other forms, interviews, communications and visits to our web site; • Your transactions with us or our affiliated companies: and • Information we obtain from third parties such as consumer or other reporting agencies and medical or health care providers. We may share personal information about you with: • Agents, brokers and others who provide our products and services to you; • Our affiliated companies, such as insurance and investment companies, insurance agencies or broker dealers; • Nonaffiliated companies in order to perform standard business functions on our behalf including those related to processing transactions you request or authorize, or maintaining your account or policy; • Courts and government agencies in response to court orders or legal investigations; • Credit bureau reports; and • Other financial institutions with whom we may jointly market products, if permitted in your state. Consistent with our commitments stated above, please know that if any sharing of your personal information will require us to give you the option to opt -out of or opt -into the information sharing, we will provide you with this option. MassMutual Financial Group is a marketing name for Massachusetts Mutual Life Insurance Company ( MassMutual ) and its affiliated companies and sales representatives. This notice is provided by the following companies in the MassMutual Financial Group: Massachusetts Mutual Life Insurance Company C.M. Life Insurance Company MML Investors Services MML Bay State Life Insurance Company For more information regarding MassMutual's privacy and security practices, please visit www.MassMutual.com. Please note: customers with mulitple MassMutual products may receive more than one copy of this notice. B4452b 1110