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03.c. Receive 2014 Annual Report of the ICMA Deferred Compensation Plans
Central Contra Costa Sanitary District 3.c. BOARD OF DIRECTORS POSITION PAPER Board Meeting Date: March 19, 2015 Subject., RECEIVE THE 2014 ANNUAL REPORT OF THE ICMA DEFERRED COMPENSATION PLANS Submitted By. Initiating Dept /Div.: Thea Vassallo, Finance Manager Administration /Finance & Accounting REVIEWED AND RECOMMENDED FOR BOARD ACTION: Roger S. B ley General Manager ISSUE: The Deferred Compensation Plan Advisory Committee (Committee) respectfully submits its 2014 Annual Report. RECOMMENDATION: Receive the Annual Report of the Deferred Compensation Plan Advisory Committee for 2014 and provide 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 comprised of the following Departmental representatives: • Thea Vassallo, Finance Manager — Chairperson • David Rolley, Accounting Technician III — Administration • James Olympia, Environmental Compliance Inspector 1 /11 • Mark Gratis, Maintenance Crew Leader — Collection System Operations • Chuck Burnash, Associate Control System Engineer — Plant Operations COMMITTEE RECOMMENDATION: The Finance Committee reviewed the 2014 Annual Report of the Advisory Committee at its meeting held March 9, 2015 and recommended its receipt by the full Board. N:\ADMINSUP\ADMIN \FINANCE MANAGER \Position Papers\2015 \3 -19 -15 Annual Report 2014 Def Comp - final.docx Page 1 of 2 POSITION PAPER Board Meeting Date: March 19, 2015 Subject: RECEIVE THE 2014 ANNUAL REPORT OF THE ICMA DEFERRED COMPENSATION PLANS RECOMMENDED BOARD ACTION: Receive the Annual Report of the Deferred Compensation Plan Advisory Committee for 2014 and provide any comments to staff. Attached Supporting Documents: 1. 2014 Deferred Compensation Plan Advisory Committee Annual Report WADMINSUP\ADMIN \FINANCE MANAGER \Position Papers\2015 \3 -19 -15 Annual Report 2014 Def Comp - final.docx Page 2 of 2 ATTACHMENT 1 Central Contra Costa Sanitary District DEFERRED COMPENSATION PLAN ADVISORY COMMITTEE ANNUAL REPORT January 2014 — December 2014 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. During 2014 the Committee addressed all of the activities included in its scope of responsibilities and completed the Deferred Compensation consolidation which was a result of the 2012 -13 Benchmark study. The performance of ICMA -RC in administering the Deferred Compensation Plan during the 2014 report is considered to be satisfactory. Below is a summary of assets held with ICMA. Investment Type Stable Value /Cash Management Bonds Guaranteed Lifetime Income Balanced /Asset Allocation U.S. Stock International /Global Stock Specialty Total Assets U.S. Stock 38.18% CCCSD Deferred Comp Summary of Asset Distribution BY PLAN AND INVESTMENT TYPE CALENDAR YEAR ENDED DECEMBER 31, 2014 ICMA 457 ICMA 457 PTS ICMA 401(a) TOTAL % $ 19,005,744 257,111 9,576,122 $ 28,838,977 30.41% 793,501 469,238 1,262,739 1.33% 3,313,255 1,071,873 4,385,128 4.62% 10,015,880 9,298,014 19,313,893 20.36% 23,928,512 12,285,898 36,214,409 38.18% 2,298,530 1,381,745 3,680,275 3.88% 807,189 352,549 1,159,739 1.22% $ 60,162,612 257,111 34,435,438 $ 94,855,161 100.00% 63.43% 0.27% 36.30% 100.00% Summary Distribution by Investment Type International/Global Specialty Stock 1.22/ Stable Value /Cash 3.88% Management 30.40% Balanced /Asset Allocation 20.36% Bonds 1.33% ranteed Lifetime Income 4.62% The performance results of ICMA -RC stock, bond, and savings investments for the calendar year 2014 follow. Please note the following when reviewing Plan results: • Rate of returns quoted by provider 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, and marketing fees. • There is no ICMA -RC plan administration fee. Results shown represent past performance and are not a guarantee of future performance. The current prospectus presents more complete information about the fund including fund charges and expenses. N:\Accounting \GMTEMP1 \DEFERRED COMP \2014 annual report \2014 Deferred Compensation Plan Advisory Committee Annual Report.docx 457 Plan (Regular) Annual Financial Report for Your 457 Deferred Compensation Plan ICM/RC Building Retirement Security New ICMA -RC Mobile App Now, participants can access their ICMA -RC retirement savings account when and where they want. They can view their account balance, year -to -date account activity, and personal performance, as well as videos and calculators. Designed for Apple iOS or Android phones and tablets, the app is available from App Store, Google Play, or www.icmarc.org /mobile -app. 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 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. DAVID ROLLEY CENTRAL CONTRA COSTA SANI DIST 5019 IMHOFF PLACE MARTINEZ CA 94553 -4392 January 1, 2014 - December 31, 2014 Account Summary 005 -0013 This Period Year -To -Date Beginning Balance $46,122,461.45 $46,122,461.45 Contributions /Other Credits $13,936,547.80 $13,936,547.80 Distributions /Other Debits - $2,997,215.43 - $2,997,215.43 Fees - $597.19 - $597.19 Gain /Loss $3,101,415.11 $3,101,415.11 Ending Balance $60,162,611.74 $60,162,611.74 Asset Allocation Asset Aercent Balance Category of Assets Stable Value /Cash Management 32% $19,005,743.76 Bond 1 % $793,501.35 Guaranteed Lifetime Income 5% $3,313,255.47 Balanced /Asset Allocation 17% $10,015,879.80'] U.S. Stock 40% $23,928,511.72 International /Global Stock 4% $2,298,530.27 Specialty 1 % $807,189.37 Total Assets 100% $60,162,611.74 Please review your statement carefully. If you believe there is an error, please notify ICMA -RC at 800 -326 -7272 (en Espanol 800-669-8276) within 90 days of quarter end. 777 North Capitol Street NE, Washington, DC 20002 -4240 Page 1 of 8 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2014 - December 31, 2014 Allocation Summary by Fund •36944A400- 00'"x0013' IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII - Page 2 of 8 Percent Units/ Unit /Share Ending Investment of Assets Shares Value Balance Stable Value /Cash Management VT PLUS Fund 31% N/A N/A $18,821,511.22 VT Cash Management 0% 121,184.6100 $1.00 $121,184.61 VT 3 Year BoA CD Account 0% N/A N/A $63,047.82 Welcome 0% 0.0635 $1.73 $0.11 Bond VT Vantagepoint Cor Bnd Idx 0% 12,543.5415 $10.90 $136,724.59 VT PIMCO Total Return 1 % 46,196.8936 $10.66 $492,458.90 VT Vantagepoint Infltn Focused 0% 8,832.1628 $11.07 $97,772.05 VT PIMCO High Yield 0% 7,280.7230 $9.14 $66,545.81 Guaranteed Lifetime Income VT Retirement IncomeAdvantage 6% 227,169.7425 $14.58 $3,313,255.47 Balanced /Asset Allocation VT Vantagepoint MS Ret Inc 1 % 59,500.9586 $11.63 $691,996.15 VT Vantagepoint Milestone 2010 0% 3,674.7343 $12.31 $45,235.98 VT Vantagepoint Milestone 2015 1 % 30,341.7899 $12.90 $391,409.07 VT Vantagepoint Milestone 2020 1 % 39,730.4763 $13.37 $531,196.46 VT Vantagepoint Milestone 2025 1 % 30,683.8167 $13.68 $419,754.60 VT Vantagepoint Milestone 2030 0% 6,090.4922 $14.20 $86,485.00 VT Vantagepoint Milestone 2035 1 % 18,276.0080 $14.47 $264,453.85 VT Vantagepoint Milestone 2040 0% 10,418.7274 $14.97 $155,968.34 VT Vantagepoint Milestone 2045 0% 4,006.9235 $16.16 $64,751.89 VT Vantagepoint Milestone 2050 0% 566.5828 $13.74 $7,784.85 VT Vantagepoint MP Cons Growth 2% 35,348.4611 $28.55 $1,009,198.55 VT Vantagepoint MP Trad Growth 2% 37,476.1449 $28.65 $1,073,691.56 VT Vantagepoint MP Lng -Trm Gr 3% 67,280.6932 $28.71 $1,931,628.70 VT Vantagepoint MP All -Eq Gr 2% 48,231.1189 $29.52 $1,423,782.66 VT Fidelity Puritan 3% 89,276.0408 $21.49 $1,918,542.14 •36944A400- 00'"x0013' IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII - Page 2 of 8 IcmA-RC Bid1 ling Retirement Security Allocation Summary by Fund (continued) Percent Investment of Assets U.S. Stock Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2014 - December 31, 2014 Units/ Unit /Share Ending Shares Value Balance VT Vantagepoint Equity Income 6% 276,837.6150 $12.78 $3,537,984.72 VT Invesco Diversified Div 0% 6,662.3081 $18.32 $122,053.48 VT AllianzGl NFJ Div Value 1 % 20,398.9303 $17.32 $353,309.47 VT Vantagepoint 500 Stk Idx 2% 89,053.5068 $15.97 $1,422,184.47 VT Vantagepoint Brd Mkt Idx 6% 220,173.1621 $17.18 $3,782,574.93 VT Vantagepoint Grwth & Income 2% 67,592.6093 $15.90 $1,074,722.45 VT Parnassus Core Equity 1 % 6,983.9873 $40.69 $284,178.45 VT Oppenheimer Main Street 3% 33,719.0321 $47.54 $1,603,002.79 VT Vantagepoint Growth 3% 107,719.5593 $14.04 $1,512,382.53 VT Fidelity Contrafund 7% 45,604.3786 $97.97 $4,467,861.02 VT T Rowe Price Growth Stock 1 % 7,129.4912 $51.23 $365,243.84 VT Vantagepoint Select Value 1 % 23,442.1870 $15.96 $374,137.30 VT Gold Sachs Mid Cap Value 0% 1,610.2191 $40.57 $65,326.59 VT Vantagepoint Md /Sm Co Idx 1 % 39,843.7175 $21.73 $865,803.97 VT Vantagepoint Aggressive Ops 3% 129,343.6340 $14.88 $1,924,633.23 VTAMG TimesSquare Mid Cap Gr 2% 62,030.4079 $18.24 $1,131,434.67 VT Harbor Mid Cap Growth 0% 14,278.5462 $9.39 $134,075.54 VT Vantagepoint Discovery 0% 13,273.2031 $14.03 $186,223.04 VT T Rowe Price Sm -Cap Value 1 % 11,808.6797 $46.49 $548,985.51 VT Oppenheimer Discovery 0% 2,224.4350 $77.50 $172,393.72 International /Global Stock VT Vantagepoint International 1 % 41,465.4923 $11.00 $456,120.41 VT Vantagepnt Ovrseas Eq Idx 1 % 42,627.0688 $11.37 $484,669.78 VT Fidelity Diversified Intl 2% 38,130.0198 $34.45 $1,313,579.14 VT Harbor International 0% 683.9234 $64.57 $44,160.94 Specialty VT Nuveen Real Estate Secs VantageBroker Total 1 % 31, 833.5792 0% N/A 100% $24.10 $767,189.28 N/A $40,000.09 $60,162,611.74 Page 3 of 8 Activity Summary by Fund Investment Stable Value /Cash Management VT PLUS Fund VT Cash Management VT BOA MMDA (3 Year CD) VT 3 Year BOA CD Account Welcome Bond VT Vantagepoint Cor Bnd Idx VT PIMCO Total Return VT Vantagepoint Infltn Focused VT Vantagepoint Infltn Focused VT PIMCO High Yield Guaranteed Lifetime Income VT Retirement IncomeAdvantage Balanced /Asset Allocation VT Vantagepoint MS Ret Inc VT Vantagepoint MS Ret Inc VT Vantagepoint Milestone 2010 VT Vantagepoint Milestone 2010 VT Vantagepoint Milestone 2015 VT Vantagepoint Milestone 2015 VT Vantagepoint Milestone 2020 VT Vantagepoint Milestone 2020 VT Vantagepoint Milestone 2025 VT Vantagepoint Milestone 2025 VT Vantagepoint Milestone 2030 VT Vantagepoint Milestone 2030 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2014 - December 31, 2014 Beginning Contributions/ Distributions/ Ending Balance Other Credits Other Debits Transfers Fees Gain /Loss Balance $15,049,540.69 $5,356,001.70 - $1,387,045.78 - $539,297.06 - $252.34 $342,564.01 $18,821,511.22 $115,198.46 $24,844.33 $0.00 - $18,858.37 $0.00 $0.19 $121,184.61 $0.00 $0.00 $0.00 -$1.31 $0.00 $1.31 $0.00 $0.00 $0.00 $0.00 $62,957.48 $0.00 $90.34 $63,047.82 $0.11 $0.00 $0.00 $0.00 $0.00 $0.00 $0.11 $159,834.15 $75,061.30 - $10,346.55 - $96,956.29 $0.00 $9,131.98 $136,724.59 $294,355.39 $207,739.12 - $9,074.96 - $19,948.58 -$5.69 $19,393.62 $492,458.90 $121,395.50 $295.00 $0.00 - $123,656.92 $0.00 $1,966.42 $0.00 $0.00 $3,470.00 - $3,270.32 $96,650.46 $0.00 $921.91 $97,772.05 $41,198.05 $47,091.29 - $1,234.23 - $22,466.03 -$2.68 $1,959.41 $66,545.81 $2,287,896.20 $329,387.77 - $34,733.83 $612,229.26 $0.00 $118,476.07 $3,313,255.47 $149,819.66 $0.00 $0.00 - $150,219.54 $0.00 $399.88 $0.00 $0.00 $46,514.39 - $85,610.45 $726,167.62 $0.00 $4,924.59 $691,996.15 $25,530.83 $0.00 $0.00 - $25,573.96 $0.00 $43.13 $0.00 $0.00 $18,084.31 $0.00 $25,573.96 $0.00 $1,577.71 $45,235.98 $225,216.04 $1,775.00 $0.00 - $227,203.90 $0.00 $212.86 $0.00 $0.00 $217,821.24 - $9,614.49 $169,694.47 $0.00 $13,507.85 $391,409.07 $307,386.27 $4,428.50 $0.00 - $311,659.07 $0.00 - $155.70 $0.00 $0.00 $65,695.84 $0.00 $447,546.50 $0.00 $17,954.12 $531,196.46 $358,833.05 $6,626.00 $0.00 - $365,054.64 $0.00 - $404.41 $0.00 $0.00 $74,176.00 $0.00 $326,513.77 $0.00 $19,064.83 $419,754.60 $15,709.30 $765.00 $0.00 - $16,472.36 $0.00 -$1.94 $0.00 $0.00 $24,209.00 - $3,203.81 $64,331.08 $0.00 $1,148.73 $86,485.00 '36944A400- 005 -0013` 1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Page 4 of 8 Annual Financial Report for Your 457 Deferred Compensation Plan I cmA RC Building Retirement Security January 1, 2014 - December 31, 2014 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain /Loss Balance Balanced /Asset Allocation (continued) VT Vantagepoint Milestone 2035 $181,481.68 $2,405.00 $0.00 - $183,157.31 $0.00 - $729.37 $0.00 VT Vantagepoint Milestone 2035 $0.00 $48,992.94 $0.00 $203,569.28 $0.00 $11,891.63 $264,453.85 VT Vantagepoint Milestone 2040 $116,541.45 $1,654.75 - $179.67 - $117,484.27 $0.00 - $532.26 $0.00 VT Vantagepoint Milestone 2040 $0.00 $32,238.25 - $740.30 $116,864.57 $0.00 $7,605.82 $155,968.34 VT Vantagepoint Milestone 2045 $29,717.38 $1,125.00 $0.00 - $30,720.55 $0.00 - $121.83 $0.00 VT Vantagepoint Milestone 2045 $0.00 $31,722.40 $0.00 $29,136.16 $0.00 $3,893.33 $64,751.89 VT Vantagepoint Milestone 2050 $0.00 $7,427.90 $0.00 - $1,568.63 $0.00 $1,925.58 $7,784.85 VT Vantagepoint MP Cons Growth $1,073,839.76 $1,866.78 - $85,284.44 - $992,640.47 $0.00 $2,218.37 $0.00 VT Vantagepoint MP Cons Growth $0.00 $17,928.70 - $26,422.20 $988,179.79 $0.00 $29,512.26 $1,009,198.55 VT Vantagepoint MP Trad Growth $998,244.31 $5,648.00 - $787.74 - $1,003,953.06 $0.00 $848.49 $0.00 VT Vantagepoint MP Trad Growth $0.00 $49,941.00 - $24,530.51 $1,002,201.72 $0.00 $46,079.35 $1,073,691.56 VT Vantagepoint MP Lng -Trm Gr $1,574,752.58 $10,928.50 $0.00 - $1,583,638.19 $0.00 - $2,042.89 $0.00 VT Vantagepoint MP Lng -Trm Gr $0.00 $404,592.37 - $18,429.50 $1,447,256.35 $0.00 $98,209.48 $1,931,628.70 VT Vantagepoint MP All -Eq Gr $1,767,115.62 $9,537.47 $0.00 - $1,768,707.59 $0.00 - $7,945.50 $0.00 VT Vantagepoint MP All -Eq Gr $0.00 $146,257.30 - $5,311.72 $1,162,965.19 -$5.93 $119,877.82 $1,423,782.66 VT Fidelity Puritan $602,485.27 $785,888.91 - $75,752.74 $443,043.35 $0.00 $162,877.35 $1,918,542.14 U.S. Stock VT Vantagepoint Equity Income $3,467,401.01 $8,860.05 - $23,944.21 - $3,408,476.97 $0.00 - $43,839.88 $0.00 VT Vantagepoint Equity Income $0.00 $208,156.69 - $130,751.45 $3,139,778.64 -$0.46 $320,801.30 $3,537,984.72 VT Invesco Diversified Div $74,185.87 $11,713.28 - $2,615.23 $26,277.03 $0.00 $12,492.53 $122,053.48 VT AllianzGl NFJ Div Value $458,964.42 $19,111.01 - $15,626.63 - $143,106.28 -$1.30 $33,968.25 $353,309.47 VT Vantagepoint 500 Stk Idx $883,717.63 $211,867.04 - $44,248.26 $224,037.98 $0.00 $146,810.08 $1,422,184.47 VT Vantagepoint Brd Mkt Idx $2,725,454.66 $185,493.51 - $135,644.95 $598,874.50 -$6.20 $408,403.41 $3,782,574.93 VT Vantagepoint Grwth & Income $888,071.27 $2,124.23 - $1,039.96 - $883,659.68 $0.00 - $5,495.86 $0.00 VT Vantagepoint Grwth & Income $0.00 $30,997.45 - $19,826.47 $951,438.67 $0.00 $112,112.80 $1,074,722.45 VT Parnassus Core Equity $0.00 $957.90 - $7,144.83 $285,054.21 $0.00 $5,311.17 $284,178.45 VT Oppenheimer Main Street $81,557.16 $1,983,419.06 - $104,207.80 - $521,725.60 $0.00 $163,959.97 $1,603,002.79 VT Vantagepoint Growth $1,485,930.15 $3,326.63 - $9,138.17 - $1,503,353.49 $0.00 $23,234.88 $0.00 VT Vantagepoint Growth $0.00 $92,425.70 - $160,789.52 $1,465,089.13 -$5.63 $115,662.85 $1,512,382.53 VT Fidelity Contrafund $2,740,900.37 $1,634,424.40 - $117,759.44 - $173,312.36 - $24.15 $383,632.20 $4,467,861.02 Page 5 of 8 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2014 - December 31, 2014 Activity Suminary by Fund (continued) Beginning Contributions/ Distributions/ Investment Balance Other Credits Other Debits Transfers U.S. Stock (continued) VT Calvert Equity Portfolio VT T Rowe Price Growth Stock VT Vantagepoint Select Value VT Vantagepoint Select Value VT Gold Sachs Mid Cap Value VT Vantagepoint Md /Sm Co Idx VT Vantagepoint Aggressive Ops VT Vantagepoint Aggressive Ops VT AMG TimesSquare Mid Cap Gr VT Harbor Mid Cap Growth VT Vantagepoint Discovery VT Vantagepoint Discovery VT T Rowe Price Sm -Cap Value VT Oppenheimer Discovery International /Global Stock VT Vantagepoint International VT Vantagepoint International VT Vantagepnt Ovrseas Eq Idx VT Fidelity Diversified Intl VT Harbor International Specialty Ending Fees Gain /Loss Balance $257,564.14 $11,822.80 - $6,757.16 - $285,383.21 $0.00 $22,753.43 $0.00 $159,934.44 $166,039.15 - $6,859.41 $16,001.68 $0.00 $30,127.98 $365,243.84 $148,529.48 $733.67 $0.00 - $148,173.43 $0.00 - $1,089.72 $0.00 $0.00 $229,204.72 - $37,702.14 $155,181.91 -$1.33 $27,454.14 $374,137.30 $61,214.00 $6,011.29 $0.00 - $10,515.69 $0.00 $8,616.99 $65,326.59 $600,458.53 $98,460.47 - $11,643.43 $119,779.80 -$0.10 $58,748.70 $865,803.97 $1,990,767.49 $2,865.87 - $5,680.03 - $1,993,575.28 $0.00 $5,621.95 $0.00 $0.00 $87,806.58 - $194,298.13 $1,938,894.92 - $37.96 $92,267.82 $1,924,633.23 $1,229,185.88 $42,055.05 - $58,795.91 - $132,260.95 -$3.57 $51,254.17 $1,131,434.67 $5,260.30 $135,519.34 - $3,553.28 - $8,513.82 $0.00 $5,363.00 $134,075.54 $68,701.12 $420.00 $0.00 - $68,938.67 $0.00 - $182.45 $0.00 $0.00 $139,194.68 $0.00 $40,779.93 $0.00 $6,248.43 $186,223.04 $503,846.87 $50,534.18 - $1,117.76 - $4,139.47 - $243.07 $104.76 $548,985.51 $64,575.23 $79,845.36 - $246.06 $27,556.96 $0.00 $662.23 $172,393.72 $502,030.28 $1,280.85 - $4,802.84 - $493,158.03 $0.00 - $5,350.26 $0.00 $0.00 $39,048.72 - $17,454.25 $442,568.51 $0.00 - $8,042.57 $456,120.41 $468,225.72 $51,489.66 - $23,288.28 $16,938.31 $0.00 - $28,695.63 $484,669.78 $1,081,253.10 $297,118.85 - $50,040.22 $25,236.44 -$4.50 - $39,984.53 $1,313,579.14 $37,276.66 $10,164.00 $0.00 $0.00 $0.00 - $3,279.72 $44,160.94 VT Nuveen Real Estate Secs $641,363.92 $31,914.55 - $20,666.37 - $60,838.60 -$2.28 $175,418.06 $767,189.28 VantageBrokerl $0.00 $0.00 $0.00 $40,000.00 $0.00 $0.09 $40,000.09 Total Account $46,122,461.45 $13,936,547.80 - $2,997,215.43 $0.00 - $597.19 $3,101,415.11 $60,162,611.74 1. Note: Your brokerage account balance reflects account activity through the second to last business day of the quarter. For quarter -end information, please review your brokerage account statement or contact TD Ameritrade. `36944A400- 005-0013" Page 6 of 8 Annual Financial Report for Your 457 Deferred Compensation Plan I cmA RC Building Retirement Security Activity Detail Contributions /Other Credits Contributions Roll -Ins Beneficiary Transfers Misc. Credits Total Certificates of Deposit Early withdrawal penalties may apply for redemptions prior to the maturity date. January 1, 2014 - December 31, 2014 $2,018,501.73 $621,906.75 $369,795.72 $10,926,343.60 $13,936,547.80 Account Balance by Source Pre -Tax $44,787,318.57 Roth $212,229.19 Total Employer /Employee $44,999,547.76 Pre -Tax $15,163,063.98 Total Rollover $15,163,063.98 Ending Balance $60,162,611.74 Distributions /Other Debits Distributions Beneficiary Transfers Misc. Debits Total Certificate VT 3 Year BoA CD Account Total 3 Year CD Total Certificates of Deposit Maturity Date Interest Rate 07/31/2017 0.34% - $2,618,418.58 -$369,795.72 -$9,001.13 - $2,997,215.43 0 0 Balance o 0 $63,047.82 $63,047.82 $63,047.82 Page 7 of 8 Contribution Summary This Period Year To Date Roth Contributions Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2014 - December 31, 2014 Contributions Roll -ins $2,018,501.73 $621,906.75 $2,018,501.73 $621,906.75 $182,529.80 $0.00 Activity dated outside the current period reflects adjustments to your account to ensure proper crediting of earnings. Date Employer /Employee 01/31/2014 $156,243.00 02/28/2014 $160,501.00 03/31/2014 $186,077.00 04/30/2014 $163,707.00 05/30/2014 $176,105.00 06/30/2014 $166,081.00 07/31/2014 $190,665.00 08/29/2014 $173,039.73 09/30/2014 $168,270.00 10/31/2014 $166,560.00 11/26/2014 $154, 710.00 12/30/2014 $156,543.00 Cash Received from Employer $2,018,501.73 Total Contributions $2,018,501.73 '36944A400- 005 -0013' IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII Page 8 of 8 PT P N IR�, 7 S LA (PTS = Part Time, Temporary and Seasonal participants) Annual Financial Report for Your 457 Deferred Compensation Plan I CM/-RC Building Retirement Security New ICMA -RC Mobile App Now, participants can access their ICMA -RC retirement savings account when and where they want. They can view their account balance, year -to -date account activity, and personal performance, as well as videos and calculators. Designed for Apple iOS or Android phones and tablets, the app is available from App Store, Google Play, or www.icmarc.org /mobile -app. If You Need Assistance Call Your Client Services Team Automated Access En Espanol Web site DAVID ROLLEY CENTRAL CONTRA COSTA SD (PTS) 5019 IMHOFF PLACE MARTINEZ CA 94553 -4316 January 1, 2014 - December 31, 2014 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 SD (PTS) Plan Number 307144 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 Total Assets 002 -0040 This Period $0.00 $327,894.41 - $71,484.57 -$1,613.38 $2,314.47 $257,110.93 Pleraent Balance of Assets 100% $257,110.93 100% $257,110.93 Year -To -Date $0.00 $327,894.41 - $71,484.57 - $1,613.38 $2,314.47 $257,110.93 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) within 90 days of quarter end. 777 North Capitol Street NE, Washington, DC 20002 -4240 Page 1 of 3 0 e v 0 0 Allocation Summary by Fund Investment Stable Value /Cash Management VT PLUS Fund Total Activity Summary by Fund Investment Stable Value /Cash Management VT PLUS Fund Total Account Activity Detail Contributions /Other Credits Contributions Misc. Credits Total Account Balance by Source Pre -Tax Total Employer /Employee Annual Financial Report for Your 457 Deferred Compensation Plan $112,324.30 $215,570.11 $327,894.41 $257,110.93 $257,110.93 Distributions /Other Debits Distributions Misc. Debits Total '36944A200- 002 -0040* 111111111111111111111111111111111 IN 11111111111111111111111111111111111111111111111111111111111 IN -$60,716.59 - $10,767.98 - $71,484.57 Page 2 of 3 January 1, 2014 - December 31, 2014 Percent Units/ Unit/Share Ending of Assets Shares Value Balance 100% N/A N/A $257,110.93 100% $257,110.93 Beginning Contributions/ Distributions/ Ending Balance Other Credits Other Debits Transfers Fees Gain /Loss Balance $0.00 $327,894.41 - $71,484.57 $0.00 - $1,613.38 $2,314.47 $257,110.93 $0.00 $327,894.41 - $71,484.57 $0.00 - $1,613.38 $2,314.47 $257,110.93 $112,324.30 $215,570.11 $327,894.41 $257,110.93 $257,110.93 Distributions /Other Debits Distributions Misc. Debits Total '36944A200- 002 -0040* 111111111111111111111111111111111 IN 11111111111111111111111111111111111111111111111111111111111 IN -$60,716.59 - $10,767.98 - $71,484.57 Page 2 of 3 Annual Financial Report for Your 457 Deferred Compensation Plan icmA C Builrliug Retirement Security January 1, 2014 - December 31, 2014 Contribution Summary Contributions Date Employer /Employee This Period $112,324.30 03/31/2014 $8,300.81 Year To Date $112,324.30 04/03/2014 $111.01 04/04/2014 $480.59 Activity dated outside the current period reflects 04/30/2014 $9,655.27 adjustments to your account to ensure proper crediting 05/02/2014 $152.63 of earnings. 05/30/2014 $8,652.52 06/12/2014 $97.13 06/30/2014 $12,277.26 07/14/2014 $212.93 07/31/2014 $16,532.77 08/01/2014 $595.33 08/29/2014 $15,052.70 09/02/2014 $404.18 09/30/2014 $11,431.29 10/01/2014 $306.75 10/31/2014 $9,597.35 11/03/2014 $55.50 11/10/2014 $69.38 11/26/2014 $9,201.25 12/30/2014 $9,137.65 Cash Received from Employer $112,324.30 Total Contributions $112,324.30 Page 3 of 3 401 a Plan ICM C Building Retirement Security New ICMA -RC Mobile App Now, participants can access their ICMA -RC retirement savings account when and where they want. They can view their account balance, year -to -date account activity, and personal performance, as well as videos and calculators. Designed for Apple iOS or Android phones and tablets, the app is available from App Store, Google Play, or www.icmarc.org /mobile -app. 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 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. Annual Financial Report for Your 401 Qualified Plan DAVID ROLLEY CENTRAL CONTRA COSTA SANI DIST 5019 IMHOFF PLACE MARTINEZ CA 94553 -4392 January 1, 2014 - December 31, 2014 Account Summary 005 -0031 This Period Year -To -Date Beginning Balance $32,189,062.40 $32,189,062.40 Contributions /Other Credits $2,065,151.90 $2,065,151.90 Distributions /Other Debits - $1,495,714.75 - $1,495,714.75 Fees - $225.25 - $225.25 Gain /Loss $1,677,164.08 $1,677,164.08 Ending Balance $34,435,438.38 $34,435,438.38 Asset Allocation ,asset Percent Balance Category of Assets Stable Value /Cash Management 28% $9,576,122.08 I Bond 1 % $469,237.72 Guaranteed Lifetime Income 3% $1,071,872.95 Balanced /Asset Allocation 27% $9,298,013.50 U.S. Stock 36% $12,285,897.69 / .. International /Global Stock 4% $1,381,745.17 r Specialty 1 % $352,549.27 Total Assets 100% $34,435,438.38 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) within 90 days of quarter end. 777 North Capitol Street NE, Washington, DC 20002 -4240 Page 1 of 7 Allocation Summary by Fund Investment Stable Value /Cash Management VT PLUS Fund VT Cash Management Welcome Bond VT Vantagepoint Cor Bnd Idx VT PIMCO Total Return VT Vantagepoint Infltn Focused VT PIMCO High Yield Guaranteed Lifetime Income VT Retirement IncomeAdvantage Balanced /Asset Allocation VT Vantagepoint MS Rat 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 VT Vantagepoint MP All -Eq Gr VT Fidelity Puritan Annual Financial Report for Your 401 Qualified Plan January 1, 2014 - December 31, 2014 Percent Units/ Unit/Share Ending of Assets Shares Value Balance 27% N/A N/A $9,396,317.04 1 % 179,804.8100 $1.00 $179,804.81 0% 0.1327 $1.73 $0.23 1 % 17,386.7801 $10.90 $189,515.91 0% 11,472.8688 $10.66 $122,300.77 0% 9,078.8670 $11.07 $100,503.06 0% 6,227.3484 $9.14 $56,917.98 3% 73,491.7982 $14.58 $1,071,872.95 1 % 17,346.8273 $11.63 $201,743.60 0% 8,381.0497 $12.31 $103,170.72 1 % 12,019.0370 $12.90 $155,045.58 1 % 21,527.0825 $13.37 $287,817.09 1 % 23,903.8027 $13.68 $327,004.01 1 % 29,793.6621 $14.20 $423,070.01 1 % 20,696.3583 $14.47 $299,476.30 1 % 26,549.6515 $14.97 $397,448.27 0% 5,063.6641 $16.16 $81,828.81 2% 22,109.4410 $28.55 $631,224.53 5% 63,305.7279 $28.65 $1,813,709.12 8% 89,602.7148 $28.71 $2,572,493.95 5% 61,029.4032 $29.52 $1,801,588.01 1 % 9,418.0312 $21.49 $202,393.50 '36968A390- 005 -0031' 111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111IN Page 2 of 7 01S4 IcmA-RC Building Retirement Security Allocation Summary by Fund (continued) Percent Investment of Assets Annual Financial Report for Your 401 Qualified Plan January 1, 2014 - December 31, 2014 Units/ Unit /Share Ending Shares Value Balance U.S. Stock VT Vantagepoint Equity Income 5% 137,596.2058 $12.78 $1,758,479.52 VT Invesco Diversified Div 0% 2,827.3028 $18.32 $51,796.19 VT AllianzGI NFJ Div Value 1 % 18,571.7660 $17.32 $321,662.99 VT Vantagepoint 500 Stk Idx 2% 44,611.6676 $15.97 $712,448.32 VT Vantagepoint Brd Mkt Idx 6% 110,353.9006 $17.18 $1,895,880.01 VT Vantagepoint Grwth & Income 2% 38,744.4960 $15.90 $616,037.49 VT Parnassus Core Equity 0% 1,589.8480 $40.69 $64,690.91 VT Oppenheimer Main Street 0% 264.5176 $47.54 $12,575.17 VT Vantagepoint Growth 3% 82,824.9507 $14.04 $1,162,862.33 VT Fidelity Contrafund 5% 18,785.7543 $97.97 $1,840,440.32 VT T Rowe Price Growth Stock 1 % 3,534.9900 $51.23 $181,097.52 VT Vantagepoint Select Value 0% 6,852.1918 $15.96 $109,360.98 VT Gold Sachs Mid Cap Value 0% 3,023.3854 $40.57 $122,658.75 VT Vantagepoint Md /Sm Co Idx 1 % 20,177.6588 $21.73 $438,460.53 VT Vantagepoint Aggressive Ops 6% 126,558.0065 $14.88 $1,883,183.11 VT AMG TimesSquare Mid Cap Gr 2% 43,692.7046 $18.24 $796,954.92 VT Harbor Mid Cap Growth 0% 3,459.8887 $9.39 $32,488.37 VT Vantagepoint Discovery 0% 2,232.9521 $14.03 $31,328.32 VT T Rowe Price Sm -Cap Value 1 % 3,426.8065 $46.49 $159,312.25 VT Oppenheimer Discovery 0% 1,215.2217 $77.50 $94,179.69 International /Global Stock VT Vantagepoint International 1 % 27,273.9824 $11.00 $300,013.80 VT Vantagepnt Ovrseas Eq Idx 1 % 39,428.3599 $11.37 $448,300.47 VT Fidelity Diversified Intl 1 % 12,838.3725 $34.45 $442,281.95 VT Harbor International 1 % 2,960.3369 $64.57 $191,148.95 Specialty VT Nuveen Real Estate Secs VantageBroker Total 1 % 13,442.2424 0% N/A 100% $24.10 $323,958.03 N/A $28,591.24 $34,435,438.38 Page 3 of 7 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 Infltn Focused VT Vantagepoint Infltn Focused VT PIMCO High Yield Guaranteed Lifetime Income VT Retirement IncomeAdvantage Balanced /Asset Allocation VT Vantagepoint MS Ret Inc VT Vantagepoint MS Ret Inc VT Vantagepoint Milestone 2010 VT Vantagepoint Milestone 2010 VT Vantagepoint Milestone 2015 VT Vantagepoint Milestone 2015 VT Vantagepoint Milestone 2020 VT Vantagepoint Milestone 2020 VT Vantagepoint Milestone 2025 VT Vantagepoint Milestone 2025 VT Vantagepoint Milestone 2030 VT Vantagepoint Milestone 2030 VT Vantagepoint Milestone 2035 Annual Financial Report for Your 401 Qualified Plan January 1, 2014 - December 31, 2014 Beginning Contributions/ Distributions/ Ending Balance Other Credits Other Debits Transfers Fees Gain /Loss Balance $9,758,606.51 $371,279.88 - $490,328.03 - $423,532.28 - $65.69 $180,356.65 $9,396,317.04 $191,070.11 $9,889.10 - $2,849.11 - $18,298.56 -$6.99 $0.26 $179,804.81 $14,956.02 $0.00 $0.00 - $14,966.32 $0.00 $10.30 $0.00 $0.23 $0.00 $0.00 $0.00 $0.00 $0.00 $0.23 $201,220.93 $3,712.01 $0.00 - $25,906.42 $0.00 $10,489.39 $189,515.91 $146,327.17 $12,761.47 - $40,704.64 - $2,419.90 $0.00 $6,336.67 $122,300.77 $98,050.28 $0.00 $0.00 - $99,685.96 $0.00 $1,635.68 $0.00 $0.00 $0.00 $0.00 $99,685.96 $0.00 $817.10 $100,503.06 $60,539.02 $13,878.41 $0.00 - $19,481.91 $0.00 $1,982.46 $56,917.98 $1,000,314.89 $23,790.32 - $163,281.65 $159,219.35 $0.00 $51,830.04 $1,071,872.95 $53,230.45 $254.20 $0.00 - $53,629.21 $0.00 $144.56 $0.00 $0.00 $2,885.62 - $3,444.82 $200,888.91 $0.00 $1,413.89 $201,743.60 $100,142.63 $0.00 $0.00 - $100,311.78 $0.00 $169.15 $0.00 $0.00 $0.00 $0.00 $99,392.33 $0.00 $3,778.39 $103,170.72 $146,350.79 $184.68 $0.00 - $146,657.06 $0.00 $121.59 $0.00 $0.00 $2,081.72 $0.00 $146,657.06 $0.00 $6,306.80 $155,045.58 $134,130.08 $1,564.21 - $317.58 - $135,296.92 $0.00 - $79.79 $0.00 $0.00 $19,913.67 - $5,836.68 $265,312.89 $0.00 $8,427.21 $287,817.09 $233,507.12 $4,072.36 $0.00 - $237,311.05 $0.00 - $268.43 $0.00 $0.00 $86,376.49 $0.00 $227,050.97 $0.00 $13,576.55 $327,004.01 $345,620.70 $3,919.43 $0.00 - $348,817.49 $0.00 - $722.64 $0.00 $0.00 $42,760.49 $0.00 $360,162.55 $0.00 $20,146.97 $423,070.01 $225,443.19 $4,221.63 $0.00 - $228,791.22 $0.00 - $873.60 $0.00 '36968A390- 005 -0031 ` 1111111111111111111111111111111111111111111111111111111111111111111IN 1111111111111111111111111 IN Page 4 of 7 ICM/\RC Building Retirement Security Annual Financial Report for Your 4o1 Qualified Plan January 1, 2014 - December 31, 2014 Activity Summary by Fund (Continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Ba lance Balanced /Asset Allocation (continued) VT Vantagepoint Milestone 2035 $0.00 $51,233.57 $0.00 $234,252.71 $0.00 $13,990.02 $299,476.30 VT Vantagepoint Milestone 2040 $302,177.62 $6,077.80 $0.00 - $306,936.48 $0.00 - $1,318.94 $0.00 VT Vantagepoint Milestone 2040 $0.00 $70,736.27 $0.00 $306,936.48 $0.00 $19,775.52 $397,448.27 VT Vantagepoint Milestone 2045 $44,669.17 $2,690.10 $0.00 - $47,205.88 $0.00 - $153.39 $0.00 VT Vantagepoint Milestone 2045 $0.00 $31,634.26 - $177.97 $47,177.43 $0.00 $3,195.09 $81,828.81 VT Vantagepoint MP Cons Growth $564,852.02 $1,497.85 - $244.45 - $567,762.19 $0.00 $1,656.77 $0.00 VT Vantagepoint MP Cons Growth $0.00 $57,669.18 - $9,316.48 $565,462.00 $0.00 $17,409.83 $631,224.53 VT Vantagepoint MP Trad Growth $1,705,826.99 $9,318.66 $0.00 - $1,716,586.62 $0.00 $1,440.97 $0.00 VT Vantagepoint MP Trad Growth $0.00 $110,231.41 - $60,096.74 $1,685,965.16 $0.00 $77,609.29 $1,813,709.12 VT Vantagepoint MP Lng -Trm Gr $2,530,132.67 $13,633.16 $0.00 - $2,540,385.84 $0.00 - $3,379.99 $0.00 VT Vantagepoint MP Lng -Trm Gr $0.00 $263,848.68 - $335,290.38 $2,511,921.29 $0.00 $132,014.36 $2,572,493.95 VT Vantagepoint MP All -Eq Gr $1,714,215.91 $13,286.30 $0.00 - $1,719,761.22 $0.00 - $7,740.99 $0.00 VT Vantagepoint MP All -Eq Gr $0.00 $145,782.11 $0.00 $1,541,389.30 - $43.01 $114,459.61 $1,801,588.01 VT Fidelity Puritan $222,786.55 $6,716.20 - $58,824.75 $9,435.89 $0.00 $22,279.61 $202,393.50 U.S. Stock VT Vantagepoint Equity Income $1,713,243.08 $7,350.95 - $2,171.85 - $1,697,292.88 -$2.70 - $21,126.60 $0.00 VT Vantagepoint Equity Income $0.00 $72,761.98 - $51,831.10 $1,578,968.51 -$2.72 $158,582.85 $1,758,479.52 VT Invesco Diversified Div $36,566.29 $5,532.16 $0.00 $4,516.53 $0.00 $5,181.21 $51,796.19 Vr AIIianzGl NFJ Div Value $249,183.74 $6,666.63 - $3,198.02 $48,432.09 -$5.46 $20,584.01 $321,662.99 VT Vantagepoint 500 Stk Idx $592,391.48 $29,675.92 - $3,206.19 $12,297.00 -$5.43 $81,295.54 $712,448.32 VT Vantagepoint Brd Mkt Idx $1,333,643.57 $85,629.85 - $80,192.18 $353,098.93 $0.00 $203,699.84 $1,895,880.01 VT Vantagepoint Grwth & Income $459,099.69 $2,051.90 $0.00 - $458,362.22 $0.00 - $2,789.37 $0.00 VT Vantagepoint Grwth & Income $0.00 $23,105.67 $0.00 $532,533.86 $0.00 $60,397.96 $616,037.49 VT Parnassus Core Equity $0.00 $287.62 - $846.36 $64,047.06 $0.00 $1,202.59 $64,690.91 VT Oppenheimer Main Street $8,527.51 $310.24 $0.00 $2,570.51 $0.00 $1,166.91 $12,575.17 VT Vantagepoint Growth $1,071,164.72 $3,510.20 - $13,922.49 - $1,077,581.79 -$2.70 $16,832.06 $0.00 VT Vantagepoint Growth $0.00 $38,186.20 - $3,818.27 $1,039,818.02 -$4.83 $88,681.21 $1,162,862.33 VT Fidelity Contrafund $1,598,332.33 $77,457.44 - $58,050.81 $64,263.55 -$5.40 $158,443.21 $1,840,440.32 VT Calvert Equity Portfolio $58,413.03 $1,115.13 $0.00 - $64,679.96 $0.00 $5,151.80 $0.00 VT T Rowe Price Growth Stock $151,508.20 $12,158.98 $0.00 $5,124.53 $0.00 $12,305.81 $181,097.52 Page 5 of 7 0 0 0 Annual Financial Report for Your 401 Qualified Plan January 1, 2014 - December 31, 2014 Activity Summary by Fund (Continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain /Loss Balance U.S. Stock (continued) VT Vantagepoint Select Value VT Vantagepoint Select Value VT Gold Sachs Mid Cap Value VT Vantagepoint Md /Sm Co Idx VT Vantagepoint Aggressive Ops VT Vantagepoint Aggressive Ops VT AMG TimesSquare Mid Cap Gr VT Harbor Mid Cap Growth VT Vantagepoint Discovery VT Vantagepoint Discovery VT T Rowe Price Sm -Cap Value VT Oppenheimer Discovery International /Global Stock VT Vantagepoint International VT Vantagepoint International VT Vantagepnt Ovrseas Eq Idx VT Fidelity Diversified Intl VT Harbor International Specialty VT Nuveen Real Estate Secs VantageBrokerl $88,569.43 $928.69 $0.00 - $88,860.35 $0.00 - $637.77 $0.00 $0.00 $20,954.13 $0.00 $79,619.03 $0.00 $8,787.82 $109,360.98 $57,365.17 $5,814.69 $0.00 $49,137.28 $0.00 $10,341.61 $122,658.75 $288,505.02 $27,607.89 - $10,411.48 $104,605.17 $0.00 $28,153.93 $438,460.53 $1,798,809.31 $4,606.17 - $11,111.97 - $1,797,436.10 -$2.40 $5,134.99 $0.00 $0.00 $44,379.08 - $26,513.62 $1,775,230.57 -$3.31 $90,090.39 $1,883,183.11 $868,817.97 $61,580.13 - $19,367.82 - $154,395.26 -$4.84 $40,324.74 $796,954.92 $33,759.27 $7,859.79 $0.00 - $11,153.03 $0.00 $2,022.34 $32,488.37 $24,948.44 $403.53 $0.00 - $25,245.75 $0.00 - $106.22 $0.00 $0.00 $4,144.04 $0.00 $26,586.80 $0.00 $597.48 $31,328.32 $174,024.76 $12,133.13 $0.00 - $26,398.26 - $53.31 - $394.07 $159,312.25 $88,519.45 $7,114.24 $0.00 $0.00 $0.00 - $1,454.00 $94,179.69 $320,717.41 $1,359.24 - $8,529.46 - $310,251.99 $0.00 - $3,295.20 $0.00 $0.00 $14,985.34 $0.00 $290,021.14 $0.00 - $4,992.68 $300,013.80 $427,239.94 $20,824.19 - $2,644.42 $29,716.50 -$4.80 - $26,830.94 $448,300.47 $458,121.38 $32,475.15 - $26,066.27 - $6,632.96 -$6.70 - $15,608.65 $442,281.95 $154,488.42 $17,900.45 $0.00 $31,731.07 $0.00 - $12,970.99 $191,148.95 $338,931.74 $26,379.91 - $3,119.16 - $111,193.57 -$4.96 $72,964.07 $323,958.03 $0.00 $0.00 $0.00 $30,000.00 $0.00 - $1,408.76 $28,591.24 Total Account $32,189,062.40 $2,065,151.90 - $1,495,714.75 $0.00 - $225.25 $1,677,164.08 $34,435,438.38 1. Note: Your brokerage account balance reflects account activity through the second to last business day of the quarter. For quarter -end information, please review your brokerage account statement or contact TD Ameritrade. •35958A390 -005 -003 - IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIN Page 6 of 7 i cMA-RC Building Retirement Security Activity Detail Contributions /Other Credits Contributions Roll -Ins Beneficiary Transfers Total Account Balance by Source Total Employer Pre -Tax Total Rollover Ending Balance Contribution Summary Annual Financial Report for Your 401 Qualified Plan January 1, 2014 - December 31, 2014 $1,905,568.21 $47,184.49 $112,399.20 $2,065,151.90 $31,656,290.47 $2,779,147.91 $2,779,147.91 $34,435,438.38 Contributions Roll -ins This Period $1,905,568.21 $47,184.49 Year To Date $1,905,568.21 $47,184.49 Activity dated outside the current period reflects adjustments to your account to ensure proper crediting of earnings. Distributions /Other Debits Distributions Beneficiary Transfers Misc. Debits Total Date Employer 01/31/2014 $146,308.80 02/28/2014 $146,901.39 03/31/2014 $191,663.75 04/29/2014 - $3,600.00 04/30/2014 $150,334.25 05/30/2014 $149,785.37 06/30/2014 $148,707.05 07/31/2014 $305,352.77 08/29/2014 $145,313.97 09/30/2014 $155,085.87 10/31/2014 $137,401.20 11/26/2014 $125,600.55 12/30/2014 $106,713.24 Cash Received from Employer $1,905,568.21 Total Contributions $1,905,568.21 - $1,383,136.87 - $112,399.20 - $178.68 - $1,495,714.75 Page 7 of 7 0 Fund Performance (Fund performance results are the same for both the 457 and 401 a plans, therefore only the 457 results are shown In an effort to eliminate redundancy) The following report also discloses the expense ratios by fund, and changes to the fund lineup that occurred during 2014. EZLink • Fund Performance Fund Performance Fund Performance Page 1 of 16 Plan: 303896 (457) CENTRAL CONTRA COSTA SANI DIST • To see historical performance data, please select Most Recent Monthly Report, enter a different date and submit your request. • Fund performance is typically not available until the fifth business day after month end and benchmark performance is typically not available until the tenth business day after quarter end. Fund past performance, as shown, is no guarantee of how the fund will perform in the future. The performance shown has been annualized for periods greater than one year. Investment returns and principal value will fluctuate, so that an investor's shares, when redeemed, may be worth more or less than their original cost. Quarterly Report as of 12/31/2014 E Show Benchmarks All Funds Show Most Recent Monthly Report Stable Value /Cash Management Qtr. Expense Ended 1 5 10 Since Inception Ratio Fund Name / Benchmark 12/31/14 YTD Year Year Year Inception Date Gross Net VT PLUS FundA, B, c, D 1.94% 1.92% 1.92% 2.52% 3.46% Oct 2013 0.73% 0.739 BOA ML US 3 -Mo. T -Bill Index 0.01% 0.03% 0.03% 0.09% 1.54% (Annualized)l, z Summary and holdings information is available for the PLUS Fund on a monthly basis. View PLUS Fund Information. Crediting rate for month ending 01 /3112015 is 1.92% VT Cash ManagementA, E• 11 0.00% 0.00% 0.00% 0.00% 1.44% Mar 1999 0.61% 0.619 Ibbotson US 30-Day T -Bill Index', 3 0.00% 0.02% 0.02% 0.05% 1.42% Crane Prime Retail Money Market 0.00% 0.01% 0.01% 0.01% 1.42% Fund Index4 https:Hezlink.icmarc.org/sponsor/investments/perfonnance..jsp 3/10/2015 EZLink • Fund Performance Qtr. Expense Ended 1 5 10 Since Inception Ratio Fund Name / Benchmark 12/31/14 YTD Year Year Year Inception Date Gross Net The 7 -Day Yields below more closely reflect the current earnings of the VT Cash Management than the returns above. VT Cash Management yields for the period ending 12/31/2014 • 7 Day Current Yield: 0.00% • 7 Day Effective Yield: n/a Bond Guaranteed Lifetime Income Qtr. Ended 1 Fund Name / Benchmark 12/31/14 YTD Year VT Retirement 1.82% 5.06% 5.06% IncomeAdvantageA. K https:Hezlink.icmarc.org/sponsor/investments/performance.isp Expense 5 10 Since Inception Ratio Year Year Inception Date Gross Net 9.04% Aug 2010 1.73% 1.73: Page 2 of 16 3/10/2015 Qtr. Expense Ended 1 5 10 Since Inception Ratio Fund Name / Benchmark 12/31/14 YTD Year Year Year Inception Date Gross Net VT Vantagepoint Cor Bnd 1.77% 5.83% 5.83% 4.22% 4.46% Apr 1999 0.26%0.21% IdXA, G, II, a Barclays U.S. Aggregate Bond 1.79% 5.97% 5.97% 4.45% 4.71% Indexi, 5 VT Vantagepoint Infltn (0.36 %) 2.50% 2.50% 3.34% 3.96% Oct 2013 0.56 %0.56' FocusedA• G, H, I, II Barclays U.S. Treasury (0.03 %) 3.64% 3.64% 4.11% 4.37% Inflation- Protected Securities (TIPS) Index (Series -L)I• 6 Morningstar Inflation- (0.84 %) 1.80% 1.80% 3.19% 3.48% Protected Bond'. 7 VT PIMCO High YieldA• G, II• J 0.36% 3.05% 3.05% 7.99% 6.60% Jul 2002 0.80% 0.80 BofA ML US High Yield BB -B (0.36 %) 3.49% 3.49% 8.71% 7.08% Constrained Indexi• S Morningstar High Yield Bond, • i (1.56 %) 1.11% 1.11% 7.86% 6.31% Guaranteed Lifetime Income Qtr. Ended 1 Fund Name / Benchmark 12/31/14 YTD Year VT Retirement 1.82% 5.06% 5.06% IncomeAdvantageA. K https:Hezlink.icmarc.org/sponsor/investments/performance.isp Expense 5 10 Since Inception Ratio Year Year Inception Date Gross Net 9.04% Aug 2010 1.73% 1.73: Page 2 of 16 3/10/2015 EZLink - Fund Performance Qtr. Expense Ended 1 5 10 Since Inception Ratio Fund Name / Benchmark 12/31/14 YTD Year Year Year Inception Date Gross Net VT Retirement 2.16% 6.79% 6.79% - IncomeAdvantage Custom Benchmark9 Balanced /Asset Allocation Fund Name / Benchmark Qtr. Ended 12/31/14 YTD 1 Year 5 Year 10 Since Year Inception Expense Inception Ratio Date Gross Net VT Vantagepoint MS Ret 1.22% 3.47% 3.47% 5.22% 4.33% Oct 2013 0.72% 0.72' IncA, H, II, L Barclays U.S. Intermediate 1.20% 4.12% 4.12% 3.72% 4.34% Aggregate Bond Index', 10 Milestone Ret Income Custom 2.53% 7.41% 7.41% 6.91% 5.37% Benchmark" Morningstar Retirement 1.22% 4.36% 4.36% 6.53% 4.03% Income'. 7 VT Vantagepoint Milestone 1.48% 3.97% 3.97% 6.86% 5.10% Oct 2013 0.73 %0.73' 201 OA, H, II, L Barclays U.S. Intermediate 1.20% 4.12% 4.12% 3.72% 4.34% Aggregate Bond Index1,10 Milestone 2010 Custom 2.77% 8.12% 8.12% 8.95% 6.23% Benchmark," Morningstar Target Date 2000- 0.96% 4.10% 4.10% 6.83% 4.49% 20101.7 VT Vantagepoint Milestone 1.74% 4.37% 4.37% 7.74% 5.43% Oct 2013 0.73% 0.73' 201 5A. H, II, L Barclays U.S. Intermediate 1.20% 4.12% 4.12% 3.72% 4.34% Aggregate Bond Index1,10 S&P 500 Index', 12 4.93% 13.69% 13.69% 15.45% 7.675yo Milestone 2015 Custom 3.06% 8.87% 8.87% 9.87% 6.38% Benchmark„ Page 3 of 16 https:Hezlink.icmarc.org/ sponsor /investments /performance._jsp 3/10/2015 EZLink • Fund Performance https:Hezlink.icmarc.org/sponsor/investments/performance.is-p Page 4 of 16 3/10/2015 Fund Name / Benchmark Qtr. Ended 12/31/14 YTD 1 Year 5 Year 10 Since Year Inception Expense Inception Ratio Date Gross Net Morningstar Target Date 2011- 1.19% 4.48% 4.48% 7.40% 4.45% 20151.2 VT Vantagepoint Milestone 1.91% 4.62% 4.62% 8.57% 5.69% Oct 2013 0.74 %0.74`, 202OA, H, II, L S &P 500 Index', 12 4.93% 13.69% 13.69% 15.45% 7.67% Milestone 2020 Custom 3.37% 9.66% 9.66% 10.85% 6.62% Benchmark" Morningstar Target Date 2016- 1.41% 4.72% 4.72% 7.91% 4.72% 20201.7 VT Vantagepoint Milestone 2.09% 4.83% 4.83% 9.41% 5.96% Oct 2013 0.76% 0.76`, 2025A, H, 11, L S &P 500 Index,. 12 4.93% 13.69% 13.69% 15.45% 7.67% Milestone 2025 Custom 3.67% 10.44% 10.44% 11.82% 6.85% Benchmarkt, Morningstar Target Date 2021- 1.59% 5.07% 5.07% 9.09% 5.32% 20251.2 VT Vantagepoint Milestone 2.31% 5.19% 5.19% 10.20% 6.22% Oct 2013 0.78 %0.78; 2030$, A, H, II, L S &P 500Index1,12 4.93% 13.69% 13.69% 15.45% 7.67% Milestone 2030 Custom 3.98% 11.24% 11.24% 12.78% 7.07% Benchmark,, Morningstar Target Date 2026- 1.69% 5.04% 5.04% 9.12% 5.10% 20301.7 VT Vantagepoint Milestone 2.41% 5.31% 5.31% 10.99% 6.48% Oct 2013 0.79 %0.79, 2035A, H, II, L S &P 5001ndex,,12 4.93% 13.69% 13.69% 15.45% 7.67% Milestone 2035 Custom 4.29% 12.05% 12.05% 13.80% 7.33% Benchmarkt 1 Morningstar Target Date 2031- 1.85% 5.24% 5.24% 10.11% 5.73% 20351,7 VT Vantagepoint Milestone 2.53% 5.50% 5.50% 11.60% 6.70% Oct 2013 0.81%0.81, 2040A, H, II, L https:Hezlink.icmarc.org/sponsor/investments/performance.is-p Page 4 of 16 3/10/2015 EZLink - Fund Performance Fund Name / Benchmark S &P 500 Index'. 12 Milestone 2040 Custom Benchmark13 Morningstar Target Date 2036- 20401.7 VT Vantagepoint Milestone 2045A, H, 11, L S &P 500 Index', 12 Milestone 2045 Custom Benchmark13 Morningstar Target Date 2041 - 20451,7 VT Vantagepoint Milestone 2050A, II, L, M, a S &P 500 Index', 12 Milestone 2050 Custom Benchmark13 Morningstar Target Date 2046- 20501, 7 VT Vantagepoint MP Cons GrowthA, H, 11 Barclays U.S. Intermediate Aggregate Bond Index', 10 Model Conservative Growth Custom Bmk.11 Morningstar Conservative Allocation'. 7 VT Vantagepoint MP Trad GrowthA, H, 11 S &P 500 Index', 12 Model Traditional Growth Custom Bmk.11 Qtr. Ended 1 5 12/31/14 YTD Year Year 4.93% 13.69% 13.69% 15.45% 3.19% 9.74% 9.74% 13.50% 1.89% 5.25% 5.25% 9.83% 2.54% 5.48% 5.48% 11.64% 4.93% 13.69% 13.69% 15.45% 3.12% 9.59% 9.59% 13.46% 1.96% 5.35% 5.35% 10.52% 2.54% 5.37% 5.37% - 4.93% 13.69% 13.69% 15.45% 3.12% 9.59% 9.59% - 1.98% 5.42% 5.42% 10.07% 1.21% 3.29% 3.29% 6.53% 1.20% 4.12% 4.12% 3.72% 2.57% 7.63% 7.63% 8.45% 0.55% 4.02% 4.02% 6.84% 2.07% 4.64% 4.64% 8.62% 4.93% 13.69% 13.69% 15.45% 3.54% 10.07% 10.07% 10.91% Expense 10 Since Inception Ratio Year Inception Date Gross Net 7.67% 7.13% 5.44% 7.67% 6.18% 7.67% 5.83% 4.91% 4.34% 5.91% 4.85% 5.72% 7.67% 6.64% 11.63% Oct 2013 0.89% 0 14.85% Feb 2014 1.46% 1.01;, - Oct 2013 0.78 %0,7& Oct 2013 0.79% 0.799 Page 5 of 16 https:Hezlink.icmarc.org/ sponsor /investments /performance.jsp 3/ 10/2015 EZLink • Fund Performance Fund Name / Benchmark Morningstar Moderate Allocation,, 7 VT Vantagepoint MP Lng -Trm GrA, H, II S &P 500 Index,, 12 Model Long -Term Growth Custom Bmk.11 Morningstar Aggressive Allocations. 7 VT Vantagepoint MP All -Eq GrA, H, II S &P 500 Indexi. 12 Model All - Equity Growth Custom Bmk.13 Morningstar Large Blend,, 7 VT Fidelity Puritan ®A, II, N S &P 500 Index,, Q Morningstar Moderate Allocation'. 7 U.S. Stock Fund Name / Benchmark VT Vantagepoint Equity ncomeA, H, II, O Russell 1000 Value Index,, is Morningstar Large Value,, 7 VT Invesco Diversified DjyA, II, O, b S &P 5001ndex,• 12 Qtr. Expense 10 Since Ended Ratio 1 5 12/31/14 YTD Year Year 1.87% 6.21% 6.21% 9.43% 2.54% 5.47% 5.47% 10.01% 4.93% 13.69% 13.69% 15.45% 4.22% 11.80% 11.80% 12.71% 1.98% 5.71% 5.71% 10.13% 2.82% 6.07% 6.07% 12.05% 4.93% 13.69% 13.69% 15.45% 3.22% 9.82% 9.82% 13.45% 4.19% 10.96% 10.96% 13.88% 3.04% 10.75% 10.75% 11.73% 4.93% 13.69% 13.69% 15.45% 1.87% 6.21% 6.21% 9.43% Qtr. Expense 10 Since Ended Ratio 1 5 12/31/14 YTD Year Year 3.15% 8.21% 8.21% 12.94% 4.98% 13.45% 13.45% 15.42% 3.59% 10.21% 10.21% 13.45% 5.63% 12.26% 12.26% - 4.93% 13.69% 13.69% 15.45% Expense 10 Since Inception Ratio Year Inception Date Gross Net 7.01% - Oct 2013 0.69% 0.69' 7.30% 6.65% - 13.55% Dec 2013 0.60%0.59! 7.67% Page 6 of 16 https : / /ezlink.icmarc.org/sponsor /investments /performance.isp 3/10/2015 Expense 10 Since Inception Ratio Year Inception Date Gross Net 5.93% 6.32% Oct 2013 0.82% 0.82 7.67% 7.20% 5.85% 6.75% Oct2O13 0.85%0.85% 7.67% 7.05% 7.02% 7.14% Jun 1995 0.56% 0.56 7.67% 5.93% Expense 10 Since Inception Ratio Year Inception Date Gross Net 7.01% - Oct 2013 0.69% 0.69' 7.30% 6.65% - 13.55% Dec 2013 0.60%0.59! 7.67% Page 6 of 16 https : / /ezlink.icmarc.org/sponsor /investments /performance.isp 3/10/2015 EZLink • Fund Performance Fund Name / Benchmark Qtr. Ended 12/31/14 YTD 1 Year 5 Year 10 Year Expense Since Inception Ratio Inception Date Gross Net Morningstar Large Value'.7 3.59% 10.21% 10.21% 13.45% 6.65% - VT AllianzGl NFJ Div ValueA, 0 1.77% 9.77% 9.77% 13.51% - 16.17% Jul 2009 0.95% 0.95' Russell 1000 Value Index', 14 4.98% 13.45% 13.45% 15.42% 7.30% - Morningstar Large Value'•7 3.59% 10.21% 10.21% 13.45% 6.65% VT Vantagepoint 500 Stk 4.93% 13.42% 13.42% 15.23% 7.45% Apr 1999 0.26% 0.21: IdxA, 11, a S &P 5001ndex,• 12 4.93% 13.69% 13.69% 15.45% 7.67% VT Vantagepoint Brd Mkt 5.21% 12.43% 12.43% 15.50% 7.95% Apr 1999 0.26% 0.21: IdxA, n, a Russell 3000 Index, 75 5.24% 12.56% 12.56% 15.63% 7.94% VT Vantagepoint Grwth Ft 3.99% 10.80% 10.80% 14.55% 7.57% Oct 2013 0.70% 0.70' IncomeA, H, II S &P 500 Index,, 12 4.93% 13.69% 13.69% 15.45% 7.67% Morningstar Large Blend'.7 4.19% 10.96% 10.96% 13.88% 7.02% VT Parnassus Core EquityA, 11 - - - - 1.84% Nov 2014 0.87%0.87' S &P 500 Index', 12 4.93% 13.69% 13.69% 15.45% 7.67% Morningstar Large Blend,,7 4.19% 10.96% 10.96% 13.88% 7.02% VT Oppenheimer Main StreetA,11 3.26% 10.72% 10.72% - - 19.59% Dec 2011 0.69% 0.69' S &P 500 Index', 12 4.93% 13.69% 13.69% 15.45% 7.67% - Morningstar Large Blend'•7 4.19% 10.96% 10.96% 13.88% 7.02% VT Vantagepoint GrowthA• H, 11.0 4.15% 10.12% 10.12% 13.16% 5.83% Oct 2013 0.69% 0.69' Russell 1000 Growth Index', 16 4.78% 13.05% 13.05% 15.81% 8.49% Morningstar Large Growth',7 4.42% 10.00% 10.00% 14.09% 7.68% VT Fidelity ContrafundeA, ". 0, P 3.12% 9.56% 9.56% 14.81% 9.66% Jan 1996 0.67% 0.67 S &P 500 Index', 12 4.93% 13.69% 13.69% 15.45% 7.67% Morningstar Large Growth', 7 4.42% 10.00% 10.00% 14.09% 7.68% VT T Rowe Price® Growth 4.25% 8.57% 8.57% 15.58% 8.51% Dec 2004 0.93% 0.93' StockA• II, 0, Q S &P 500 Index', 12 4.93% 13.69% 13.69% 15.45% 7.67% Morningstar Large Growth,,7 4.42% 10.00% 10.00% 14.09% 7.68% Page 7of16 https:Hezlink.icmarc.org/ sponsor /investments /performance.jsp 3/10/2015 EZLink • Fund Performance Page 8 of 16 https : / /ezlink.icmarc.org/sponsor /investments /performance.isp 3/10/2015 Qtr. Expense Ended 1 5 10 Since Inception Ratio Fund Name / Benchmark 12/31/14 YTD Year Year Year Inception Date Gross Net VT Vantagepoint Select 4.79% 8.20% 8.20% 15.34% - 8.01% Oct 2013 0.89%0.89% ValueA, H, u, 0, R Russell Midcap Value Index'. 17 6.05% 14.75% 14.75% 17.43% 9.43% - Morningstar Mid -Cap Value'•? 4.88% 9.31% 9.31% 15.05% 8.09% - VT Gold Sachs Mid Cap 5.69% 13.55% 13.55% - - 15.64% Dec 2013 0.89% 0.89 ValueA, II, O, R Russell Midcap Value Index', 17 6.05% 14.75% 14.75% 17.43% 9.43% - Morningstar Mid -Cap Value', 7 4.88% 9.31% 9.31% 15.05% 8.09% - VT Vantagepoint Md /Sm Co 6.78% 6.99% 6.99% 16.48% 9.15% Apr 1999 0.27% 0.22 IdXA, II, R, a Russell 2500 Index'. 18 6.77% 7.07% 7.07% 16.36% 8.72% VT Vantagepoint Aggressive 3.77% 5.31% 5.31% 12.44% 7.99% Oct 2013 0.75% 0.75° OpSA, H, II, O, R Russell Midcap Growth 5.84% 11.90% 11.90% 16.94% 9.43% Index1.19 Morningstar Mid -Cap Growth,,7 5.15% 7.00% 7.00% 14.76% 8.29% VT AMG TimesSquare Mid Cap 3.47% 5.12% 5.12% - - 8.42% Dec 2013 1.23% 1.23% GrA, u, 0, R, s Russell Midcap Growth 5.84% 11.90% 11.90% 16.94% 9.43% - Index1,19 Morningstar Mid -Cap Growth'. 5.15% 7.00% 7.00% 14.76% 8.29% - VT Harbor Mid Cap 3.72% 6.27% 6.27% 14.25% - 8.36% Jul 2008 1.09% 1.09% GrowthA• 11, 0, R Russell Midcap Growth 5.84% 11.90% 11.90% 16.94% 9.43% Index', 19 Morningstar Mid -Cap 6rowth'.7 5.15% 7.00% 7.00% 14.76% 8.29% - VT Vantagepoint 9.18% 6.21% 6.21% 15.18% - 6.99% Oct 2013 0.87 %0.87 DiscoveryA, H, II, T Russell 2000 Index', 20 9.73% 4.89% 4.89% 15.55% 7.77% Morningstar Small Blend',7 7.20% 3.79% 3.79% 14.61% 7.55% VT T Rowe Price® Sm -Cap 6.78% (0.16 %) (0.16 %) 13.98% 8.10% Jul 2002 1.24% 1.24 ValueA, II, Q, T https : / /ezlink.icmarc.org/sponsor /investments /performance.isp 3/10/2015 EZLink • Fund Performance International /Global Stock Fund Name / Benchmark Qtr. YTD 1 Year 5 Year 10 Since Year Inception Expense Expense Ratio Gross Net Ended (2.65 %) 1 5 10 Since Inception Ratio Fund Name / Benchmark 12/31/14 YTD Year Year Year Inception Date Gross Net Russell 2000 Index', 20 9.73% 4.89% 4.89% 15.55% 7.77% (4.90 %) Morningstar Small Blend',7 7.20% 3.79% 3.79% 14.61% 7.55% (4.98 %) VT Oppenheimer 7.89% (1.96 %) (1.96 %) - 5.77% Sep 2013 0.86% 0.86 DiscoveryA, II, O, T VT Vantagepnt Ovrseas Eq Russell 2000 Growth Index', 21 10.06% 5.60% 5.60% 16.80% 8.54% - 0.40% 0.35 Morningstar Small Growth', 7 8.00% 2.44% 2.44% 15.53% 8.05% - International /Global Stock Fund Name / Benchmark Qtr. Ended 12/31/14 YTD 1 Year 5 Year 10 Since Year Inception Inception Date Expense Ratio Gross Net VT Vantagepoint (2.65 %) (2.83 %) (2.83 %) 5.91% 4.80% Oct 2013 0.91%0.91% InternationalA, H. II, U MSCI EAFE Index (Net)', 22 (3.57 %) (4.90 %) (4.90 %) 5.33% 4.43% Morningstar Foreign Large (3.18 %) (4.98 %) (4.98 %) 5.04% 4.48% Blend', 7 VT Vantagepnt Ovrseas Eq (4.05 %) (5.72 %) (5.72 %) 5.14% 4.19% Apr 1999 0.40% 0.35 IdxA, 11, u, a MSCI EAFE Index (Net)', 22 (3.57 %) (4.90 %) (4.90 %) 5.33% 4.43% VT Harbor InternationalA, 11, u. c (4.00 %) (6.95 %) (6.95 %) 5.30% - 12.32% Dec 2008 1.01% 0.99 MSCI EAFE Index (Net)', 22 (3.57 %) (4.90 %) (4.90 %) 5.33% 4.43% Morningstar Foreign Large (3.18 %) (4.98 %) (4.98 %) 5.04% 4.48% Blend', 7 VT Fidelity Diversified (1.11 %) (3.20 %) (3.20 %) 6.47% 5.11% Dec 2004 0.91 %0.915 IntIA, 11, O, U MSCI EAFE Index (Net)1, 22 (3.57 %) (4.90 %) (4.90 %) 5.33% 4.43% Morningstar Foreign Large (1.65 %) (3.92 %) (3.92 %) 6.13% 5.11% Growth', 7 Specialty Page 9 of 16 https:Hezlink.icmarc.org/ sponsor /investments /performance.jsp 3/10/2015 EZLink • Fund Performance Certificates of Deposit Window Period: 11/28/2014 to Window Period: 10/31/2014 to 12/30/2014 11/26/2014 Fund Name Annual % Rate Annual % Yield Annual % Rate Annual % Yield VT 3 Year BoA CD Account 0.39% 0.39% 0.32% 0.32% A, F VT 5 Year BoA CD Account 0.55% 0.55% 0.65% 0.653 A, F GENERAL Disclosures • Investment options listed were available at the time this information was generated and can change overtime. Investment option performance is available the 5th business day after month end and benchmark /peer group performance is available on the 10th business day after quarter end. Information prior to those time periods may incomplete. Please refer to http: / /www.icmarc.org/ for - individuals /plansmart /glossary.htmi for a glossary of investment and fee related terms. INVESTMENT OPTION Disclosures A. Please read Making Sound Investment Decisions: A Retirement Investment Guide and the accompanying VantageTrust Fund Fees and Expenses document ( "Guide') carefully for a complete summary of all fees, expenses, investment objectives and strategies, and risks before investing. For a current Guide, contact ICMA -RC by calling 800 - 669 -7400 or log into your account at www.icmarc.org. B. PLUS Fund return is annualized for all periods. https:Hezlink.icmarc.org/sponsor/investments/performance.isp Page 10 of 16 3/10/2015 Qtr. Expense Ended 1 5 10 Since Inception Ratio Fund Name / Benchmark 12/31/14 YTD Year Year Year Inception Date Gross Net VT Nuveen Real Estate 13.91% 31.28% 31.28% 17.28% - 23.97% Jul 2009 1.00% 1.00W SecsA. 11. v MSCI U.S. REIT Indexi, 23 14.34% 30.38% 30.38% 17.05% 8.31% - Morningstar Real Estates, 7 13.13% 28.03% 28.03 % 16.16% 7.53% - Certificates of Deposit Window Period: 11/28/2014 to Window Period: 10/31/2014 to 12/30/2014 11/26/2014 Fund Name Annual % Rate Annual % Yield Annual % Rate Annual % Yield VT 3 Year BoA CD Account 0.39% 0.39% 0.32% 0.32% A, F VT 5 Year BoA CD Account 0.55% 0.55% 0.65% 0.653 A, F GENERAL Disclosures • Investment options listed were available at the time this information was generated and can change overtime. Investment option performance is available the 5th business day after month end and benchmark /peer group performance is available on the 10th business day after quarter end. Information prior to those time periods may incomplete. Please refer to http: / /www.icmarc.org/ for - individuals /plansmart /glossary.htmi for a glossary of investment and fee related terms. INVESTMENT OPTION Disclosures A. Please read Making Sound Investment Decisions: A Retirement Investment Guide and the accompanying VantageTrust Fund Fees and Expenses document ( "Guide') carefully for a complete summary of all fees, expenses, investment objectives and strategies, and risks before investing. For a current Guide, contact ICMA -RC by calling 800 - 669 -7400 or log into your account at www.icmarc.org. B. PLUS Fund return is annualized for all periods. https:Hezlink.icmarc.org/sponsor/investments/performance.isp Page 10 of 16 3/10/2015 EZLink • Fund Performance C. ICMA -RC and your employer may negotiate a different fund management or service fee for your Plan that would lower the total expense ratio. The performance and total expense ratio shown do not reflect any such alternative fee arrangements. D. The initial offering date of the R7 share class was October 11, 2013. As a result, performance information for the R7 share class prior to its initial offering date is the performance of the Fund's R5 share class net of fees and expenses. The R7 share class fees and expenses are 0.10% lower than the total fees and expenses of the Fund's R5 share class. E. 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. The 7 -Day Yield more closely reflects the Fund's current earnings than the quotation of total return. F. CD Accounts are issued by Bank of America, N.A. ('Bank "), a member of the FDIC, and are available as VantageTrust investment options. CD Account deposits of up to $250,000 are insured by the FDIC, subject to certain limitations. Amounts to be invested in CD Accounts are initially held in the Bank's Money Market Deposit Account ( 'MMDA') and earn the Bank's MMDA rate. At the end of the open investment window, assets are transferred to the CD Account where interest is credited daily and compounded monthly. G. A fixed income fund is subject to credit risk and interest rate risk. Credit risk is when an issuer of a fixed income security may be unable or unwilling to make payments of principal or interest to the holders of these securities or may declare bankruptcy. Fixed income securities fluctuate in value as interest rates change. When interest rates rise, the market prices of fixed income securities will usually decrease; when interest rates fall, the market prices of fixed income securities usually will increase. H. The initial offering date of the R7 share class was October 11, 2013. As a result, performance information for the R7 share class prior to its initial offering date is the performance of the Fund's R5 share class net of fees and expenses. The R7 share class fees and expenses are 0.09% lower than the total fees and expenses of the Fund's R5 share class. 1. Effective May 1, 2014, the VT Vantagepoint Inflation Protected Securities Fund is now known as the VT Vantagepoint inflation Focused Fund. J. Funds that invest primarily in high yield bonds (bonds that are rated below investment grade and also known as 'Junk bonds') are subject to additional risk as these high yield bonds are considered speculative and involve a greater risk of default than "investment grade" securities. The values of these securities are particularly sensitive to changes in interest rates, issuer creditworthiness, and economic and political conditions. The market prices of these securities may decline significantly in periods of general economic difficulty, may be harder to value, and may be less liquid than higher rated securities. Page 11 of 16 https:Hezlink.icmarc.org/sponsor/investments/perfortnancejsp 3/10/2015 EZLink - Fund Performance K. Prudential Retirement Insurance and Annuity Company (Prudential), CA COA #08003, Hartford, CT. Neither Prudential nor ICMA -RC guarantees the investment performance or return on contributions to Prudential's Separate Account. You should carefully consider the objectives, risks, charges, expenses and underlying guarantee features before purchasing this product. Prudential may increase the Guarantee Fee in the future, from 1.00% up to a maximum of 1.50•x. Like all variable investments, this Fund may lose value. Availability and terms may vary by jurisdiction; subject to regulatory approvals. Annuity contracts contain exclusions, limitations, reductions of benefits and terms for keeping them in force. Guarantees are based on Prudential's claims- paying ability. This annuity is issued under Contract form # GA- 2020- TGWB4- 0805 -RC. ICMA -RC provides recordkeeping services to your Plan and is the investment manager of the underlying Prudential separate account. Prudential or its affiliates may compensate ICMA -RC for providing these and related administrative services in connection with the Fund. Variable annuities are suitable for long -term investing, particularly retirement savings. ©2015 Prudential, the Prudential logo, and the Rock symbol and Bring Your Challenges are service marks of the Prudential Insurance Company of America, Newark, NJ, and its related entities, registered in many jurisdictions worldwide. Note: Participants who are interested in the VT Retirement IncomeAdvantage Fund must first receive and read the VT Retirement IncomeAdvantage Fund Important Considerations document, before investing. L. The fund is not a complete solution for all of your retirement savings needs. An investment in the fund includes the risk of loss, including near, at or after the target date of the fund. There is no guarantee that the fund will provide adequate income at and through an investor's retirement. Selecting the fund does not guarantee that you will have adequate savings for retirement. M. The initial offering date of the R7 share class was February 14, 2014. As a result, performance information for the R7 share class prior to its initial offering date is the performance of the Fund's R5 share class net of fees and expenses. The R7 share class fees and expenses are 0.09% lower than the total fees and expenses of the Fund's R5 share class. N. Please note that the manner in which the Fund's unit value is calculated was modified effective May 2002. As a result, while the inception date for the VT Puritan Fund is June 6, 1995, historical performance information for the Fund is available beginning in May 2002. O. Certain funds may be subject to style risk, which is the possibility that the investment style of its investment adviser will trail the returns of the overall market. In the past, different types of securities have experienced cycles of outperformance and underperformance in comparison to the market in general. For example, growth stocks have performed best during the later stages of economic expansion and value stocks have performed best during periods of economic recovery. Both styles may go in and out of favor. When the investing style used by a fund is out of favor, that fund is likely to underperform other funds that use investing styles that are in favor. P. Please note that the manner in which the Fund's unit value is calculated was modified effective May 2002. As a result, while the inception date for the VT Fidelity ContraFund is January 2, 1996, historical performance information for the Fund is available beginning in May 2002. Q. T. Rowe Price(R) is o registered trademark of T. Rowe Price Group, Inc. - all rights reserved. Page 12 of 16 https:Heziink.icmarc.org/ sponsor /investments /performance.isp 3/10/2015 EZLink • Fund Performance R. Funds that invest primarily in mid - capitalization companies involve greater risk than is customarily associated with investments in larger, more established companies. Equity securities - of mid - capitalization companies generally trade in lower volume and are generally subject to greater and less predictable price changes than the securities of larger companies. S. Effective April 28, 2014, the VT TimesSquare Mid Cap Growth Fund is now known as the VT AMG TimesSquare Mid Cap Growth Fund. T. Funds that invest primarily in small- capitalization companies involve greater risk than is customarily associated with investments in larger, more established companies. Equity securities of small - capitalization companies are generally subject to greater price volatility than those of larger companies due to less certain growth prospects, the lower degree of liquidity in the markets for their securities, and the greater sensitivity of smaller companies to changing economic conditions. Also, small- capitalization companies may have more limited product lines, fewer capital resources and less experienced management than larger companies. U. Funds that invest in foreign securities are exposed to the risk of loss due to political, economic, legal, regulatory, and operational uncertainties; differing accounting and financial reporting standards; limited availability of information; currency fluctuations; and higher transaction costs. investments in foreign currencies or securities denominated in foreign currencies (including derivative instruments that provide exposure to foreign currencies) may experience gains or losses solely based on changes in the exchange rate between foreign currencies and the U.S. dollar. The risk of investing in foreign securities may be greater with respect to securities of companies located in emerging market countries. The value of developing or emerging market currencies may fluctuate more than the currencies of companies with more mature markets. V. Sector funds tend to be riskier and more volatile than the broad market because they are generally less diversified and more volatile than other mutual funds. EXPENSE Disclosures II. VantageTrust Funds invest in underlying registered funds. Please refer to the underlying fund's prospectus for additional information on fund fees and expenses. WAIVER Disclosures a. A contractual expense waiver exists for this fund's underlying fund and will expire on 04 -30 -2015. b. A contractual expense waiver exists for this fund's underlying fund and will expire on 06 -30 -2016. c. A contractual expense waiver exists for this fund's underlying fund and will expire on 02 -28 -2015. BENCHMARK Disclosures Page 13 of 16 https:Hezlink.icmarc.org/ sponsor /investments /performance.jsp 3/10/2015 EZLink - Fund Performance 1. Returns and /or expenses provided by Morningstar, Inc. Copyright © 2015. 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. 2. The BofA ML US 3 -Month Treasury Bill index is comprised of a single U.S. Treasury Bill issue purchased at the beginning of each month and held for a full month, at which time that issue is sold and rolled into a newly selected issue. The issue selected each month is that having a maturity date closest to, but not beyond, 90 days from the rebalance date. 3. The Ibbotson Associates US 30 -Day T -Bill Index measures the performance of a single issue of outstanding Treasury bill which matures closest to, but not beyond, one month from the rebalancing date. The issue is purchased at the beginning of the month and held for a full month; at the end of the month that issue is sold and rolled into a newly selected issue. 4. The Crane Prime Retail Money Market Fund index is a simple average of general purpose taxable or 'prime" money market mutual funds tracked by Crane Data. 5. The Barclays U.S. Aggregate Bond index consists of investment -grade U.S. fixed income securities. 6. The Barclays U.S. Treasury inflation- Protected Securities (TIPS) Index (Series -L), consists of all U.S. Treasury inflation protected securities rated investment grade or better, having at least one year to final maturity and at least $250 million par amount outstanding. The Series -L reference identifies this index as the former Lehman Brothers U.S. TIPS Index. 7. The Morningstar Category Average is the equal- weighted average return of all funds per category, as identified by Morningstar, Inc. 8. The BofA ML US High Yield BB -B Constrained Index tracks the performance of BB- and B -rated fixed income securities, with total index allocation to an individual issuer limited to 2 %. 9. The VT Retirement IncomeAdvantage custom benchmark is composed of the market indexes of the funds in which the VT Retirement IncomeAdvantage Fund invests, in weighted percentages that correspond to the historical target allocation to those funds and the historical market indexes. Should the target allocations for the VT Retirement IncomeAdvantage Fund or the market indexes of the funds change, the percentage allocations to the corresponding indexes or the market indexes will also change. 10. The Barclays U.S. Intermediate Aggregate Bond Index consists of investment -grade U.S. fixed income securities with maturities of 1 to 10 years. 11. The custom benchmark is composed of market indexes that reflect the general performance of the primary asset classes in which the Fund invests, in weighted percentages that correspond to the historical target allocation to those asset classes for the Fund. Those asset class benchmarks are the Barclays U.S. Intermediate Aggregate Bond Index for the fixed income asset class and the S &P 500 index for the equity asset class. Should the target allocations for the Fund between those asset classes change, the percentage allocations to the corresponding indexes will also change when calculating the custom benchmark. 12. The S&P 500 Index consists of 500 companies representing larger capitalization stocks traded in the U.S. Page 14 of 16 https: / /ezlink.icmarc.orR/ sponsor /investments /performance.isp 3/10/2015 EZLink • Fund Performance 13. The custom benchmark is composed of market indexes that reflect the general performance of the primary asset classes in which the Fund invests, in weighted percentages that correspond to the historical target allocation to those asset classes for the Fund. Those asset class benchmarks are the S&P 500 index and the MSCI EAFE Index (Net). Should the target allocations for the Fund between those asset classes change, the percentage allocations to the corresponding indexes will also change when calculating the custom benchmark. 14. The Russell 1000 Value Index measures the performance of the large -cap value segment of the U.S. equity universe. it includes those Russell 1000 Index companies with lower price -to -book ratios and lower expected growth values. 15. The Russell 3000 index includes, and measures the performance of, the largest 3000 U.S. publicly traded companies based on market capitalization, representing a substantial portion of the investable U.S. equity market. 16. The Russell 1000 Growth Index measures the performance of the large -cap growth segment of the U.S. equity universe. It includes those Russell 1000 Index companies with higher price -to -book ratios and higher forecasted growth values. 17. The Russell Midcap Value Index measures the performance of the mid -cap value segment of the U.S. equity universe. It includes those Russell Midcap Index companies with lower price -to -book ratios and lower forecasted growth values. 18. The Russell 2500 Index measures the performance of the small to mid -cap segment of the U.S. equity universe, commonly referred to as "smid" cap. The Russell 250011 Index is a subset of the Russell 30000 index, and includes approximately 2,500 of the smallest securities in the Russell 30000 Index, based on a combination of their market capitalization and current index membership. 19. The Russell Midcap Growth Index measures the performance of the mid -cap growth segment of the U.S. equity universe. It includes those Russell Midcap Index companies with higher price -to -book ratios and higher forecasted growth values. 20. The Russell 2000 Index measures the performance of the small -cap segment of the U.S. equity universe. The Russell 2000 Index is a subset of the Russell 3000 Index, and includes approximately 2,000 of the smallest securities based on a combination of their market cap and current index membership. 21. The Russell 2000 Growth index contains those securities in the underlying indexes with greater than average growth orientation, and generally higher price -to -book and price -to- earnings ratios. 22. The MSCI Europe Australasia Far East (EAFE) Index (Net) is a free float- adjusted market capitalization index of equity securities that is designed to measure the equity market performance of developed markets, excluding the U.S. and Canada. The net version of this index reinvests dividends after the deduction of withholding taxes, using a tax rate applicable to non - resident institutional investors who do not benefit from double taxation treaties. Page 15 of 16 https:Hezlink.icmarc.org/ sponsor /investments /performance._isp 3/10/2015 EZLink - Fund Performance 23. The MSCI U.S. REIT Index reflects the aggregate common stock performance of RE1T's (Real Estate Investment Trusts) that own, develop, and manage properties. Disclosure documents containing more complete information may be obtained by clicking below: • Making Sound Investment Decisions: A Retirement Investment Guide • Retirement Investment Guide -- Additional Information An investor should read the disclosure documents carefully before investing. EZLink is an electronic, Internet -based administrative tool offered by ICMA -RC to assist our clients with their retirement plan administration. To the extent EZLink and other electronic Internet -based products and services offered by ICMA -RC are accessed and utilized by the client or client's employees and personnel, ICMA -RC bears no responsibility or liability for such use by those individuals accessing non - public personal information and failing to protect such information as required by law. Page 16 of 16 https :Hezlink.icmarc.org/sponsor /investments /performance.isp 3/10/2015