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HomeMy WebLinkAbout04.d. Receive 2015 Annual Report of the ICMA Deferred Compensation PlansCentral Contra Costa Sanitary District BOARD OF DIRECTORS POSITION PAPER Board Meeting Date: March 3, 2016 Subject: RECEIVE THE 2015 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: /2 - ,4-.- Roger S. Bailey General Manager ISSUE: The Deferred Compensation Plan Advisory Committee (Committee) respectfully submits its 2015 Annual Report. 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 Roliey, Accounting Technician III — Administration • James Olympia, Environmental Compliance Inspector II - Engineering • Joshua Whitman, Maintenance Crew Member II — Collection System Operations • Chuck Burnash, Associate Control Systems Engineer — Plant Operations ALTERNATIVES/CONSIDERATIONS: None. FINANCIAL IMPACTS: None. COMMITTEE RECOMMENDATION: This matter was not reviewed by a Committee. RECOMMENDED BOARD ACTION: Receive the Annual Report of the Deferred Compensation Plan Advisory Committee for 2015 and provide any comments to staff. Attached Supporting Documents: 1. 2015 Deferred Compensation Plan Advisory Committee Annual Report Page 1 of 1 ATTACHMENT 1 Investment Type Stable Value/Cash Management Bonds Guaranteed Lifetime Income Balanced/Asset Allocation U.S. Stock International/Global Stock Specialty Total Assets CCCSD Deferred Comp Summary of Asset Distribution BY PLAN AND INVESTMENT TYPE CALENDAR YEAR ENDED DECEMBER 31, 2015 ICMA 457 PTS 270.287 ICMA 457 18,508,663 777,569 3,154.706 9,395,462 23,273,920 2.306,496 1,322,972 5 58,739,788 62.59% ICMA 401(a) 9,854,271 466.845 1.063.848 8,464,565 13,057,162 1.409,069 527,208 270,287 34.842,969 0.29% 37.13% Summary Distribution by Investment Type International/Global Specialty Stock U.S. Stock 38.71% 3.96% 77— 1.97% TOTAL S 28,633,222 1,244,413 4.218,553 17.860,028 36,331.082 3,715.565 1,850,180 S 93,853,044 100.00% Stable Value/Cash Management 30.51% Balanced/Asset Allocation 19.03% Bonds 1.33% Guaranteed Lifetime Income 4.49% 30.51% 1.33% 4,49% 19.03% 38.71 % 3.96% 1.97% 100.00% ccb 02/22/16 02:50 PM N:\Accounting\GMTEMP1\DEFERRED COMP\2014 annual report\2014 Deferred Compensation Plan Advisory Committee Annual Report charts.xlsx Shectl 457 Plan Regular Employees (Contributed by Employees) Annual Financial Report for Your 457 Deferred Compensation Plan icNA-RC BUILDING PUBLIC SECTOR RETIREMENT SECURITY Contributions: Save Time By Submitting Enrollments First Minimize processing delays by ensuring that your employees are enrolled in an ICMA-RC account before you submit contributions. The enrollment process is quick and easy. Simply upload your employees' information or enter their data directly into EZLink. View your EZLink messages for details. If You Need Assistance CaII Your Client Services Team Automated Access En Espanol Web site DAVID ROLLEY CENTRAL CONTRA COSTA SANI DIST 5019 IMHOFF PLACE MARTINEZ CA 94553-4316 January 1, 2015 - December 31, 2015 800-326-7272 24 hours/7 days 800-669-8216 www.icmarc.org Plan Data Plan Name Plan Number CENTRAL CONTRA COSTA SAN! DIST 303896 If any of your data is incorrect, please contact Client Services so that we can update your records. Account Summary Beginning Balance Contributions/Other Credits Distributions/Other Debits Fees Gain/Loss Ending Balance Asset Allocation Asset Category Stable Value/Cash Management Bond Guaranteed Lifetime Income Balanced/Asset Allocation U.S- Stock International/Global Stock Specialty Total Assets 005-0042 This Period $60,162,611.74 $3,654,502.23 -$5,389,153.79 -$416.74 $312,244.55 $58,739,787.99 Percent Balance ofAssets 32% $18,508,663.30 I. 1% $777,568.77 5% $3,154,705.52 • 16% $9,395,462.15 40% $23,273,919.99 r 4% $2,306,496.29 MI 2% $1,322,971.97 I 100% $58.739,787.99 Year -To -bate $60,162,611.74 $3,654,502.23 -$5,389,153.79 -$416.74 $312,244.55 $58,739,787.99 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 0042.9 9.03 Allocation Summary by Fund Investment Stable Value/Cash Management VT PLUS Fund VT Cash Management Welcome Bond VT Vantagepoint Cor Bnd Idx VT Western Asset Core Plus Bnd VT Vantagepoint in fltn Focused VT PlMCO High Yield Guaranteed Lifetime Income VT Retirement IncomeAdvantage Balanced/Asset Allocation VT Vantagepoint MS Het inc VT Vantagepoint Milestone, 2010 VT Vantagepoint Milestone, 2015 VT Vantagepoint Milestone 2020 VT Vantagepoint rAlestone 2025 VT Vantagepoint Milestone 2030 VT Vantagepoint Milestone 2035 VT Vantagepoint Milestone 2040 VT Vantagepoint Milestone 2045 VT Vantagepoint Milestone 2050 VT Vantagepoint MP Cons Growth VT Vantagepoint MP Trad Growth VT Vantagepoint MP l„,ng-Trm Gr VT Vantagepoint MP (001 EQ Gr VT Puritan Fund 303896 35 Percent of Assets Annual Financial Report for Your 457 Deferred. Compensation Plan January 1, 2015 - December 31, 2015 Units/ Shares 3'1 N/A 0% 1144,512.1700 0% 0.0635 Unit/Share Value Ending Balance N/A 318,361,151.02 81.00 3111,512,17 81.73 80 ,11 0% 15,627.2744 810.93 3170,806.11 1 13 40„985,4053 $11.43 8468,163,17 0* 5,196,8124 310,87 $56,489 36 0* 9,901,3737 $8 26 $81,810:13 5% 218„699.1684 811.42 33,151,705.52 0* 11„490.6243 811.47 0% 3,191.4889 $'12.13 oirgo 13,174,5681 $12 68 1 13 12,815.7518 813,14 1% 35,949.9997 313.41 031 4,330.7969 813.88 1% 21„966.2750 314.11 0% 11„698,8713 $14.51 0% 5,860,1079 815.67 0* 569.7055 313.31 231 33,786.2348 328.07 2* 35,316.7056 828.08 331 68,631.4925 $27.98 331 64,114.1779 $28.39 3% 82„680.8988 820.33 7,O)'1)) nC1'1-00,1:2* 111111111 111 11 11 $131,797.47 $42,351.75 $167,053.53 $562,599,00 $482,089.51 $60,111.45 $309,944,12 $170,101.60 $91,827 89 $7,582.78 $948,379,61 3991,693.11 31,920,309 14 31,828,718.53 31,680,902.66 11 111 11 11 Paige 2 01 7 MUM PUBLIC SECTOR kET|K[M[Ni SECURITY Allocation Summary by Fund (con Percent of Assets Investment U.S. Stoc VTVantagepo/mEquity Income VTInvesco Diversified DA/ VT AIIianzG NFJ Div Value VT Vantagepoint 500 Stk |d, VTVontugepvin/BrdMkt |dlx VT Vantagepoint Grwth & Income VT Parnassus Core Equity VT Oppenheimer Mar Street VTVanmgopnintGrowth VT Contrafund VT T Rovv* Price Growth Stock vTVonmgepointSelect Value VT GoId Sachs Mid Cap VaOue VTVanmgepointA8greaswcOps VT AMG TimesSquare Md Cap Gr VT Harbor Mid Cap Growth VT Vantagepont Md/Sm Co Idx VTVanmgepoint Discovery VTVanuagepoivt Discovery VTOppenheimer Discovery |nturmmtioma|/G|mba|Stmoh VTVanwgepoimInternational VT Vantagepnt OvrseanEq|dx VI Harbor IriterniatonaI VT Diversified International Specialty VT Nuveen Real Estate Secs VantageBroker Total 303896 3o Annual Financial Report for Your 457 Deferred Compensation Plan January 1'2015 December 31, 2015 Shares Unit/Share Value 5% 251,593.9457 $11.83 O°/o 9'834.5886 $17.60 1% 21'1873573 815.46 3% 107'850.0/00 815]5 6Y6 206'155.8389 $1/.24 2% 68.909.5020 $15V/ 0% 3'096.0331 $36.97 3% 35,405.9004 84305 2% 91'113.5538 $14.66 9% 51'529.1155 $98.95 l% 8,981.4194 $52./2 0Y6 10,828.4006 $14.8/ Ot, 2.450.5984 $3230 3% 115.386.5409 $14.51 2% 65.510.6499 $17.02 096 15,785.8854 88.36 2% 48'542.8795 821D7 l% 33.233.3209 $12.88 0./0 7.036,5055 $12.90 l% 3/'006,5316 $10.78 196 45.720.9160 81722 0% 1,325.9754 85925 2% 37,534.1086 835.06 2% 43'045.1504 $22.97 Ending Balance $2.976.356.40 $173'O887b $327,556.52 $1./42'85/]4 $3'554,126.73 $1,093.59633 $114_482.53 $1.524.234.07 $1.335'724./4 $5.108,700.91 $4/3'5QO4J $lO2'5Ub31 $79,154,32 $1,674'258.86 $1.111'991?7 $131,968.35 $1,022.798.48 $428,817.97 890,770 92 $398,330.40 $513.055.97 $7S'5O4.0o $988,747.73 $334.224.84 10O% $58,739,78 7.99 Page 3 of 7 0042.9.8,00 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 find Ildx VT \Nest& n Asset Core Pius Bed VT PIMCO Total Return VT Vantagepoint lntltn Focused VT PIMCO High Y1elld 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 Milestone 2050 VT Vantagepoint MP Cons Growth VT Vantagepoint MP Trad Growth VT Vantagepoint MP Lng-Trm Gr 303896 35 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2015 - December 31, 2015 Beginning Balance 218,821,5111.22 2121;184,61 263,017.82 20,11 $136,724,59 20.00 $492,458,90 $97,772,05 266,545.81 23,313,255,47 2691,996,115 245,235.98 2391,409.07 2531„196.46 $419,754.60 $86/185.00 2264,453.85 2155,968.34 264,751.89 27,784.85 21,009,198.55 $1,073,691.56 21,931,628,70 373.3^ VAT 0,, 1)054;04 " Contributions/ Other Credits 21,104,451.74 250,617.44 20.00 $0,00 Distributions/ Other Debits Transfers Fees. Gain/Loss -22,186,244.23 $277,398A3 -250.22 2347084.08 -2258,850,71 $231,560.00 $0.00 20,83 20.00 -262,869,24 4211.51 $32.93 $0.00 20.00 $0.00 20.00 29,142.74 -210,894.26 $35,7.59.16 20.00 $73.88 250,230.09 -253,627.67 2473,497.31 $0.00 -21,636.56 $0.00 20.00 -2502,753.67 $0.00 210,291.77 239,069.75 -$36,962.68 -241,,752.10 20.00 -21,637.66 22,041.19 -21,269,68 221,831.96 20.00 -24,339.45 218,289.89 -$62,333.91 $80,000.00 20.00 -234,505.93 221,476.86 -229,212.68 -2539,132.20 20.00 -213,330.66 2281.04 -22,492.69 $0.00 20.00 .2672.58 2118„206.64 -2237:136.61 -238.90 20.00 -25,386.67 241,707.04 -22,14 -$286.70 20,00 -210,015,66 272,115.63 -21,30 -28.73 20.00 -20,770.69 234,020.54 -21 .40 -261,048.62 20.00 2655.93 263,335 53 20.00 -29,628,56 -20.02 -28,216.68 233,362.62 20.00 -214,227.21 20.00 -25,002,15 230,032.81 20.00 20.00 20.00 -22„956.81 245.41 -20.67 20.00 20,00 -2246.81 222,284.60 -$67,799.48 20.00 20.00 -215,301.06 253,314,16 -21'17,922.21 20.00 20.00 -217,390.40 2168,330.76 -286.22 -2128„414,51 $0.00 -251,149,59 11 1 111 1 11 11 11 Ending Balance 218,364,151.02 2144.512,17 20„00 20.11 2170,806„11 2468,463,17 20.00 256,189.36 281,810.13 23,154,705.52 2131,797.47 242,35175 2167,053.53 2562,599.00 2482,089.51 260,111.15 2309,944.12 2170,101 „60 291,827.89 27,582.78 2948,379.61 2991,693,11 21,920,309.14 Page of '7 | !���\������ BUILDING PUBLIC SECTOR RETIREMENT SECURITY Activity Suinmary by Fund (continued) Investment Balanced/Asset Allocation (continued) VT Vantgepont MP GIbI Eq Gr VT Puthan Fund U.S. Stock VT Vantagepoint Equity Income VT Invesco Diversified Div VT AIIianzGI NFJ Dv Value V|Vanmgepoin/500StKNx VTVmme8epnintGrdMkt |dx VTVamsgepomtGrwth&Income VT Parnassus Core Equity VT Oppenheimer Main Street VT Vantagepoint Growth VT Contrafund VI 1 Rowe Price GrowtF Stock VTVanta8epmn,Select Value VI GoId Sachs Mid Cap Value VTVantagopo/ntAggressive Ops VT AMG TimeSquare Md Cap Gr VT Harbor Mid Cap Growth VTV*ntagopoint Md/Sm Co dx VT Vantagepoint Discovery VT Vantagepoint Discovery VT 1 Rowe Pnce Sm -Cap Value VT Oppenheirner Discovery 303896 3n Annual Financial Report for Your 457 Deferred Compensation Plan January 1,2U15 December 31, 2015 Beginning Contributions/ Distributions/ Balance Other Credits Other Debits Transfers Fees Gain/Loss $7'423,782.66 $119,724 16 '$706.56 $320,175x8 $0.00 -534'801.21 $1'918,542]4 $28.473.53 '5153,31009 '$143'28139 -$7.96 $30.480.43 $3'537.98472 8104'06170 -5239.510%0 '5250,36738 '55,82 -8235.811.64 $122'053.48 $8.844,83 <R2.101J1 $43.419.95 $0.00 8872J1 $353,30947 $15.387.03 -$6/44./9 -$5.1/1.83 -$1]7 -$29'8I2.25 $1'422.184.4/ $145,645.05 -$/8'/89.06 $235'809.40 -%1.82 %18.003J0 $3,782,574.93 $375.41254 -8854'140.72 8235.360.42 -$3.84 814.32940 51.074,722.45 802.766.28 -$43.379.45 -8570.02 $O00 $57.07 $284'178.45 $5.371.55 -$203'05761 830'839.60 $0.00 -57'849.46 $1'603'002J9 $4.818,48 -$64'/43.98 -$/0.111.04 58.09 $51'264.85 $1'512.382.53 $110.979.50 -$86'918.43 -$261'336]0 $0.00 $60.017.24 84.46/.861.02 8195.083.89 4238765.70 8336'3/036 -820,43 $288,171.77 $305'243.84 861.448.86 '$13.873.60 823'490.64 -$11.57 837'202.16 $374'137.30 83.621.50 -59'395.37 g193'843.52 -$7.07 -$12.006.83 $65.326.59 $11.550.20 $0.00 $9'07377 -84J6 -$5'/91.48 51.924'63323 $52'940.36 -$17'372.95 <G254'822.59 -$7.29 -$31'111.80 $1'131'434.67 $81'233.48 873'/23.32 -$32'34172 -57.51 $8.395.67 $134,0/5.54 $5.280.32 <&16,957.53 $1/'39720 $0 00 -$7,847.24 $865'803.9/ %108,37924 -$60'954.83 $142'598.03 -$0.74 -$33'02709 $0.08 $4'520.00 $0.00 $438,611.00 $0.00 -$14'313.03 8186.223.04 88.46307 $0.00 -894'380.19 `86.0/ -$9,528.87 $548'985.51 $34.804.02 -$hl.bb -$578'739.97 -$0.91 -$4.987.10 Ending - Balance $1'828,718.53 -� $2.976,356.40 $173_088.76 5327'556.52 $1./42'857.14 $3'554„126./3 $1.093'596.33 $114'482.53 $1'524274.02 $1.335.724�/4 *5,108,/00,91 Y473,500.43 Dlb2'5053l $79,154.32 $1'674i258.85 81.114'99127 $131,968.35 $1.022.798.49 $438.817,97 $90,70.92 $0.00 8144,439.99 Page 5 of 7 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2015 - December 31, 2015 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Investment Balance Other Credits Other Debits International/Global Stock VT Vantagepoint International VT Vantageont Ovrseas Ey Ildx VT Harbor International VT Diversified International Specialty VT Nuveen Real Estate Secs VantageBrokerl Total Account 8456,120.11 8484,669.78 $44,160.94 81,313,579.11 $767,189.28 $40,000.09 Transfers Fees Gain/Loss. 830,691:18 -$3,609.31 -$80,453.00 $0.00 -$3,818.88 $47,385.76 -825,920.74 $16„251.43 -$39.04 -89,291.22 812,933.80 -80,20 829,313.97 80.00 42,344.47 868,173.67 -878,398,40 -829,023.70 -812.03 811,62 ,',20 $46,052.79 -842,912.58 8189,893.73 -$1„20 80.00 80.00 8293,815.69 $0.00 $60,162,611.74 $3,654,502.23 -$5,389,153.79 $0.00 -$416.74 Ending Balance 8398,930.10 8513,055.97 $78,561„01 $1,315,945.88 $28,525..11 $988,747.13 8109 06 8334,224„84 $312,244.55 $58339,787.99 1. Note: Your brol“elaqeaccount balance reflects account actovrtv throfigh trie second to last lhosutess day of the quarter IH11 quarter -end infortnalron, please itylevy youbrokterage tcount statement or contact TD Arneritrade Activity Detail Contributions/Other Credits Contributions Roll -Ins Beneficiary Transfers Misc, Credits Total 303896 3 5 $2,,295,669,59 8295,983.99 $1,010,368.38 $52,180.27 $3,654,502.23 11 11 11 11 111 Distributions/Other Debits Distrlbutlons Beneficiary Transfers Misc. Degas Total 11 11 11 11 11 11 -$79352,772„25 -81,010,368 38 -$26,013,16 -$5,389,15339 Page 6 of 7 1 BUONO PUBLIC SECTOR RETIREMENT SECURITY Account Balance by Source Pre -Tax Roth Total Employer/Employee Pre -Tax, Total Rollover Ending Balance Contribution Summary This Period Year To Date Roth Contrlibutions Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2015 - December 31, 2015 $14,280,352.89 $332,515.92 $44,612,868.81 $14,126,919.18 $14,126,919.18 $58,739„787,99 Contributions Roll -ins $2,295,669.59 8295,983,99 82,295,669.59 $295,983.99 $303,319.30 $0.00 Activity dated outside the current period reflects adjustments to your account to ensure proper cteditalg of earnings. 303896 3 5 Date 01/30/2015 02/27/2015 03/31/2015 04/30/2015 05/29/2015 06/30/2015 07/31/2015 09/01/2015 09/03/2015 09/30/2015 10/30/2015 11/30/2015 12/30/2015 Cash Received from Employer EmployerfEmployee $178,790.00 $170,135.00 $138,889,00 8186,643.00 8197,203,00 8196,714.00 8199522_50 8200,207,50 $80.00 8184,022,50 8183.407.00 $193J848.00 8204,208.00 $2,295„669.50 Total Contributions $2,295,669.59 Page 7 of 7 '4 457 PTS Plan Temporary Employees (Contributed by Employees) BUILDING PUBLIC SECTOR REEIREMENT SECURITY Annual Financial Report for Your 457 Deferred Compensation Plan Contributions: Save Time By Submitting Enrollments First Milnimize processing delays by ensuring that your employees are enrolled in an ICMA-RC account before you submit contrbutions. The enrollment process is quick and easy. Simpy upload your employees' information or enter their data directly into EZLink. View your EZLink messages for details. If You Need Assistance Call Your Client Services Team Automated Access (...31 Espanol Web site Plan Data Plan Name Plan Number 800-326-7272 24 hours// days 800-6(9-8216 www.icmarc.org CENTRAL CONTRA COSTA SD (PTS) 307144 If any of your data is incorrect, please contact Client Services so that we can update your records. DAVID ROLLEY CENTRAL CONTRA COSTA SD IPTS) 5019 IMHOFF PLACE MARTINEZ CA 94553-4316 January 1, 2015 - December 31, 2015 Account Summary Beginning Balance Contributions/Other Credits Distributions/Other Debits Fees Gain/Loss Ending Balance Asset Allocation Asset Category Stable Value/Cash Management Total Assets Percent of Assets 11C) 1 l/IP,10 This Period 5257,110.93 $120,196.42 -$108,064.91 -$2,151.37 83,196.19 $270,287.26 Balance 100% 8270,287.26 100% $270,287.26 Year -To -Date. $257,110.93 $120,196.42 .$108,064.91 -82,151.37 83, 96,19 $270,287.26 aease revlev ur $taternen c'areful'y if wu beheve Vire is an facof, .T.,ilease notif( /CIVA'A-Rf at S00-326-'272 (en Espanol ,900-669-82i6) wat4r) 90 days cf quarter end 777 North Capitol Street NE, Washington, DC 20002-4240 Page 1 rd 3 Allocation Summary by Fund Investment Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2015 - December 31, 2015 Percent Units/ Unit/Share Ending of Assets Shares Value Balance Stable, Value/Cash Management VT PLUS Fund 100% N/A N/A $270,287.26 Total Activity Summary by Fund Investment Stable VaIlue/Cash Management VT PLUS Fund Total Account Activity Detail. Contributions/Other Credits Contnbutoons 100% $270,287.26, Beginning Contributions/ Distributions/ Ending Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance 1257,110,93 1120,196.42 -$108,064.91 10.00 -12„151.37 $3„196.19 $270,287.26 $257,110.93 $120,196„42 4108,064.91 $0.00 -52,151,37 $3,196.19 $270,287.26 1120,196.42 Distributions/Other Debits Distrilbutions -$108,064.91 Total $120,196.42 Total -$108,064.91 Account Balance by Source Pre -Tax Total Emplloyer/Employee 307144 1270,287.26 $270,287.26 '37,331-9,A;n1P,1110-01),10' 11 11 11 11 11 ICU 11 11U IFI 11 11 11 Page 2 104 2 BUILDING PlIBLI( SECTOR RETIREMENT 'SECURITY Contribution Summary This Period Year To Date, Contributions $120,196..12 $120,196..12 Activqy dated outside the current period reflects adustments to your account to ensure proper crediting of earnings. 30 /144 35 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2015 - December 31, 2015 Date 01/06/2015 01/30/2015 02/27/2015 03/09/2015 03/31/2015 04/30/2015 05/29/2015 06/30/2015 07/31/2015 08/03/2019 09/01/2015 09/02/2015 09/30/2015 10/01/2015 10/30/2015 11/30/2015 12/30/2015 Cash Received from Employer Employer/Employee $229.09 89,136 01 $6.864,77 $273, €01) 87,930.82 $8,751.97 $7,631,63 813:1312(71 $17,347.65 3:270.11 816,6 2 7 68 $2110.09 $ I 0,864.1 '7 $168.19 87,239.76 $6,922.13 86,588,38 8129,196.42 Totall Contributions $120,196.42 Page 3 of 3 mwo4,00 401a Plan (District Contributions) icM C BUILDING PUBLIC SECTOR RETIREMENT SECURITY IRS -Mandated Action Required -- Act Now Employers who have a 401 plan with ICMA-RC and use our plan document must execute a new adoption agreement by April 30. Failure to execute an adoption agreement may place the plan at risk of losing its qualified status. Everything you need is available in EZLink. Contact Plan Sponsor Services if you have questions or need assistance. If You Need Assistance Call Your Client Services Team Automated Access En Espanol Web site Plan Data Plan Name Plan Number 800-326-7272 24 hours/7 days 800-669-8216 www.icmarc.org CENTRAL CONTRA COSTA SANI DIST 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 94553-4316 January 1, 2015 - December 31, 2015 Account Summary Beginning Balance Contributions/Other Credits Distributions/Other Debits Fees Gain/Loss Ending Balance Asset Allocation Asset Category Stable Value/Cash Management Bond Guaranteed Lifetime Income Balanced/Asset Allocation U.S. Stock International/Global Stock Specialty Total Assets 009-0026 This Period $34,435,438.38 $2,274,834.47 -$1,791,412.67 -$82.13 -$75,809.48 $34,842,968.57 Percent Balance of Assets 28% $9,854,271.39 1% $466,844.69 3% $1,063,847.90 IM 24% $8,464,565.48 38% $13,057,162.44 L 4% $1,409,068.84 Mil 2% $527,207.83 I 100% $34,842,968.57 Year -To -Date $34,435,438.38 $2,274,834.47 -$1,791,412.67 -$82.13 -$75,809.48 $34,842,968.57 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 fn°estm'mt Stable Value/Cash Management VT PLUS Fund V7Cash Management Welcome Bond VTVentagopomt Cor Uod Idx VT Western Asset Cern ESus Bnd VTVantagupomt |nf|,n Focused VT P|K4CO High Yield Guaranteed Lifetime Income VT Retirement Income4dvancagr Balanced/Asset Allocation VT Vantagepoint MS Het Inc VTVa"tagepnint Milestone 2010 VTVantpyepointMilestone 2015 V1Vanmgopnmt Milestone 2020 VTVanta0wpomzMilestone 2O25 VlVanraAepomtk8i|ox`pno203n V|Vantagepoint Milestone 2035 VTVmntagnpoint Mi|estoneZO4O VTVantagepqint Milestone 2045 VlVantagepointK4d|estvxe205U VT Vain qepont MP Cons Growlh V|Vanragoomm/MPTradGrowth VI Vantagepoint MP LngTrm Gr VTVantuQepomtKXPG|h|EqGr VTPuritan Fund 109623 3: Percent of Assets Annual Financial Report for Your 401 Qualified Plan January 1'%D15 December 31, 2015 Shares Unit/Share Value 28% N/A N/A |Q/0 150'346.4700 $1D0 0% 0:1327 81J3 Ending Balance $9'/03'924.83 $l5O'34O47 $0,23 1% 19,170.4662810.93 $209„533.18 0%10,275,5559 811.43 $11/.449.60 �Y6 �84l2124 �lU�O7 $96.103.98 0"X, 5,297.5702 $8.26 $43,757.93 3% 73,750,9875 814.42 $1,063,817.90 096 4,349.7873 $11 A7 U% 8'398.0045 81213 0% 9.9784508 $12.08 155 23,183.3132 81314 1% 26,098.0601 $13.41 1% 32'755.4847 $13.88 1% 27'185.8346 $14]1 1�Y6 26,525.4034 814.54 Q^;„:, 8.008,5956 $15,67 0%., 181,4131 813,31 1!� 13'827,1658 $28.07 5% 63.972.8151 828.08 655 68,631.2484 827.98 5% 05,570.4258 828.39 lT., 10'457.1925 $20J3 =.70"01na, m0.19w02€00^ |�O '�^ 111111 , 11 U " 11 $43.882.05 $101,867.80 $128,539.4.1 $3O4'5Z8J1 $349,975.00 $454'64OJ3 3383.582]l $385,679.36 $1?6.4O357 $2,4|461 $388,128.55 $7'796'356.65 81'920.302.33 $1'861'544.40 $2l2'58473 N '" 11 0| "' Page 2 of 7 BUILDING PUBLIC SECTO kR|RFM[NT SECURITY Allocation Summary by Fund (continued) Percent Investment of Assets U.S. Stock vjVanxagnpnintEquity Income V||nv000nDiversified Div Vl4J|/anzG| NFJ Div Value VTVamagemoimbOOStk|dx VTVantagopointBrdMkt |dx VT Vantagepoint Grwth & Income VT Parnassus Core Equity VT Oppenhe'rner Main Street VT Vantagepoint Growth VT[ontmfund VT T Rowe Prce Growth Stock VT Vantagepoint Select Vo ue VT Gold Sachs Mid Cap Value VTVantagapnintAggressive Ops VT AMG TimesSquare Mrd Cap Gr VT Harbor Md Cap Growth VT Vantagepoint Md/Sm Co |Ux VI Vantagepoint Discovery VT Vantagepoint Discovery VTOppenheimer Discovery |mte,nationaKGlnba|Stook V|Voncagepoint International VTVontogepnt Ovrseas Eq |dx VT Harbor nternational VT Diversified International Speciality VT Nuvoon Real Estate Secs VmnmgaBroker Total 109623 3a Annual FinanciaReport for Your 401 Qualified Plan January 1'2O15 December 31'2015 Shares Unit/Share ValueBalance 5% 134,220.1176 811.83 81.587.823.93 0% 2'676.3785 $17.60 84/'104.36 196 l8'820.5253 815.46 8787'873.33 3% 60'083.6215 $16]5 $970.951.32 7% 141'431.0903 81724 $2.438.271.95 2%, 42'164]082 815.87 $00014438 0% 1'535.3978 $36.97 $56,763.65 0Y6 497,3604 $43.05 821.411.83 3% 76'5413808 $14.66 81.122'056.36 6% 20,610.0920 $9895 $2.039,36860 1°/0 5'3082958 852.72 8279'747.93 0% 2.4343710 $14.87 $36.199]0 O% 1.8//2103 $32.30 $50033.90 5% 119.063]384 814.51 $1,727.605J0 2% 45,805.2403 8(7,02 8779,605]8 O% 7.133.6569 $8.36 $59.63739 2% 26.089.8724 $21.07 $549'713.61 196 10.115.4677 812.88 8130.787.22 0% 2.080.8669 S12.90 $26.843]8 /96 28.43/.8284 $10.78 $306.55/.83 1Y6 41.820.6449 $1122 %409.22/.03 1% 2'934.1831 85325 $173.850.95 1% 13,104.1830 $35.06 $459,432.63 1Y6 18,478.3904 $22.9/ %424.448.66 O% N/A N/A $102.753.17 100% $34,842,968.57 Page 3 of 7 Activity Summary by Fund Investment Stable Value/Cash Management VT PLUS Fund VT Cash Management WeVcome Bond VT Vantagepant Cor Brid Idx VT Western Asset Core Plus Bnd VT PIMCO Total Return VT VantagepantInfltn Focused VT PIMCO High Yield Guaranteed Lifetime Income VT Retirement lncomeAcIvantage Balanced/Asset Allocation VT Vantageponnt MS Ret Inc VT Vantagepoint Milestone 2010 VT Vantageponnt Milestone 2015 VT Vantageponnt Milestone 2020 VT Vantagepoint Milestone 2025 VT Vantageponnt Milestone 2030 VT Vantagepoint Milestone 2035 VT Vantagepoint Milestone 2040 VT Vantagepoint Milestone 2045 VT Vantageomnt Milestone 2050 VT Vantageponnt IV1P Cons Growth VT Vantagepoint MP Traci Growth VT Vantagepoint MP 1„.ng-TI m Gr 1109623 35 Annual Financial Report for Your 401 Qualified Plan January 1, 2015 - December 31, 2015 Beginning Contributions/ Distributions/ Balance Other Credits Other Debits $9,396,317,04 $179,804,81 $0,23 9189,515,91 90 00 8122,300,77 $100,503.06 $56,917,98 $380,205.40 $12,275.37 $0.00 $3,215.25 98,126 24 90 00 $3.84 $4,246.41 -$500,812.50 90.00 $0.00 -96,834.10 -311,415.84 -95,357.69 -$2,6511.71 -9579.37 Transfers 9250,638.71 -841,734.59 90.00 923,23 .35 $1120,977.05 8119,477.61 $0,00 -915,558.69 $1,0711,872.95 93,802,31 80,00 90.00 $201,743.60 93,430„40 -$362.41 -9151,559,33 9103,170.72 935,187,19 80,00 -835,029./11 9155,045.58 9192,346.25 -978,978.57 -8134,118 62 9287,817.09 $26,057.51 -93,768.37 90.00 19327,004,011 942,099.48 $0.00 -311,391.89 8423,070.01 950,919.73 -$9,196.66 $787.00 8299,476,30 997,239.05 $0.00 -33.273.39 $397,448.27 $69,745.89 -935,441.64 -936,415,41 881,828.81 848,409.56 30.00 80.00 90,00 92,421.59 80.00 80.00 8031,224.53 97,527.97 -9241,251,68 $0.00 31,813,709.12 9100,841.62 -981,728.66 80.00 $2,572,493.95 3152,725.18 -$277,388.82 -9497,718.42 7:',354.31:,t5 110 11 1111111 11 11 11 11 11 11 11 Fee's Gain/Loss 8000 9177,576.04 90.00 $0 88 90 00 90,00 90.00 $40/1 77 $0.00 32.37 85 $0.00 82,,534.53 90.00 -91 , 751,211 90.00 -91,268.40 $0,00 -9'1 1,827.35 110.00 43,360..20 90 00 -91/161.00 -$22,62 -97,732.58 90 00 -$5,177.49 90 00 -37,736.60 90.00 -910,933.95 $0,00 -99,849.85 $0.00 99,657.75 90.00 -93,834,80 90.00 -$6.08 $0,00 -99,272.27 -98.31 430,457,12 $0.00 -$2.9,809.56 Ending Balance 99,703,924.60 $150,346.47 90.23 9209,533.18 9117,449.60 30.00 996,103.98 943,757.93 91,063,847.90 949,892.06 3101,867,80 $126,539.44 9304,628.74 9349,975.00 $454,646 3 9383,592. 11 9385,679.36 3126,403„57 $2,411.61 9388,128.55 911,796,356.65 91,920,302.33 Page 4 of 7 ICMA BUILDING PUBLIC SECTOR K[MK[M[Nr SECURITY Activity Summary by Fund (continued) Investment Baanced/Asset Allocation (continued) VTVnntaB*point MP G|bl Eq Gr VTPvrImoFund U.S.Smck VTVe^mgepomEquity Income VT |nveacvDiversi(epDiv VTAUianzQ I\IFJ Div Value VTVantagapoint5OO5tkWx VTVanmgepnintBu1Mkt |dx VTVnntaQepointGrvmh & Income VT Parnssus Core Equity VT Oppenhe flP! Mn Street VlVanvagepoimGrowth V|Contra+unu VT T Rowe Price Growth Stook VT VanLgepo rt Se ect Value VT Gold Sachs Mid Cap Value Vi Vr,riyepoint Aggressive Ops VT AM( 1 rnesSquare Mid Cap Gi VT I-iarbor MirI Cap Growth VTVanzognpoint Mcli5rnCo|dx VT Vantagepoint Discovery VT Vantagepoirit Discovery VT T Rowe Price Sm -Cap Value VI Opperiheirner Discovery 109533 35 Annual Financial Report for Your 401 Qualified Plan January 1,3815 December 31, 2015 = Beginning Contributions/ Distributions/ Ending == Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance 81'801'58801 $156'144.63 $0.00 '824'033.30 80.00 -872.148,34 81.758,4/9.52 880'69523 888407.95 -831.647]7 80,00 '5131.290,64 $51'796]9 81'664,68 $O�QO -87.381.05 $0,00 $1.021.13 5321_662.99 $6'203,97 -82.28936 '$11'130.78 '$6O1 -$26.560.87 $712,448 32 $61'908.08 -$23.497.46 $199,897.18 -$630 520.201 52 $1'895,880.011 %1*0.838.69 -$51.731.84 8435.073.58 50.00 $7.211.51 $616,037 49 841'04247 -8784.58 $13.516.92 �6,90 -5681.02 864,690,911 813'423.36 -823.554.00 82'97424 80.00 '57/0.85 $12.5/5]7 $11.753.54 $0,00 '$3.0/0]0 $0.00 514302 81.162'862.33 $51.028.12 �28,02120 'S111.704,06 50.80 5147.933)7 81.840,440.32 8102.035.20 -822.68578 -51,926,92 -58.29 8123.911.01 8181'097.52 839.242.96 -56,01171 $52.06377 50.00 823^358.44 8109,360.98 5,1.52139 800O '577'47766 $0.00 '8705G1 8172'658J5 $5'10013 80,00 -$63'813.34 50.00 <53'371.04 $1.883.183]1 $60'893.50 '8188.657,01 $23'633.42 80U0 '851.446.92 8796,954.92 843.600.65 -520.360�45 -545.840.42 '51023 83.26072 532'488J/ 818.06378 $0,00 $14'030.88 $0,00 /8'1.951,01 8438.450.53 844.129.93 -814.15544 8104.231.62 '50.81 '822.91221 80.00 81.107.59 80.00 8)33.52921 5000 -84'348.58 831'328.32 $1'609.03 80.00 -83,495.11 $0.00 /52'398J6 8159.317.25 $9,359.43 '$1.804,61 -8165'403.56 $000 -81'46331 5941/9.69 $20'503.37 $0,00 $53'171,41 50D0 '81.875]1 = $1,.86 1,544.4.0 == $212,594 ,73 81'587'823.38 $4/.1O4,25 5787.873,33 5970,951.32 87,438.271.95 $609.14438 556,763..65 521,411,63 8l.172.096�36 $2.038388�60 8279,747..93 536.199,10 560.033..90 81'727.008]0 S779.005]8 $5S.537]3 8549.713.61 &130,28722 $26,8,10,18 50.00 5166,079 36 Page 5 nf 7 Annual Financial Report for Your 401 Qualified Plan January 1, 2015 - December 31, 2015 Activity Summary by Fund (continuce0 Beginning Contributions/ Distributions/ Ending invest me nt Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance International/Global Stock VT Vantagepo1nt Internat1onal VT Vantagepnt Oyrseas Eq d VT Harbor International VT Diversified Internat1onal Specialty VT Nuveen Real Estate Secs VantageBrokerl Total Account 3300,013.80 31.9,126 14 -31.135.69 -$4,743.66 $0,00 436„ /02,96 $306,657,63 $448,300 47 328,998 97 -340,4 13.76 310,004.41 30.00 -$7,662.46 3169,227 63 $191,148.95 315,018..11 30.00 -325,722.59 30 00 -$6,593.52 3173,850.95 3442„281,95 328,652.71 -316,190,82 -37,414.54 -31.20 312, 104.53 $459,432.63 3323,958,03 323,401.63 -$35,929.98 3103,638,86 -310 66 $9„390.78 3424,448.66 328,591,24 30.00 30.00 386,287,52 30.00 -312,119.59 3102,759.17 $34,435,438.38 $2,274,834„47 -$1,791,412.67 $0,00 -$82.13 -$75,809,48 $34,842,968,57 Note:: `('fiL:11' broteracie aocDunl baTance renects acconn1 actitioty through the second re last busoness day of the r-titarter. For quaQentsnr.i Tn1ecniTatior, pleas4tT nevieTAT your 13rotteracte ar,r3ounT slater -Tient Of CO Vi ta TD' Amen trade Activity Detail Contributions/Other Credits Contnbut1ons $1,791,741.74 Roll -Ins 3108,801,11 Beneficiary Transfers 364„820.64 M1sc, Creclots 39,470.98 Total $2,274,834.47 11306'23 3 5 11111D111 1111 11 11 Distributions/Other Debits Dislribotvons Beneficiary Transfers Total DI 11 11 111 1 11 11111 11 11 11D -$1,726,592.03 -364,820.61 -$1,791,412.67 Page 6 of 7 ICMA BUILDING PUBLIC SECTOR RETIREMENT SECURITY Account Balance by Source Total Employer Pre -Tax Total Rollover Ending Balance Contribution Suononary This Period Year To Date Annual Financial Report for Your 401 Qualified Plan January 1, 2015 - December 31, 2015 $31,833,684,42 83,009,284.15 $3,009,284.15 $34,842,968.57 Contributions Roll -ins 130,791,741,74 8408,801 11 81,791,741.74 $408,801111 Activity dated outside the current period reflects adjustments to your account to ensure proper crediting of earnings. 109623 35 Date 01/30/2015 02/27/2015 03/31/2015 04/30/2015 05/29/2015 06/30/2015 07/31/2015 09/01/2015 09/30/2015 10/30/2015 11/10/2015 11/30/2015 12/30/2015 Employer $151,797.55 $151,832.38 $101,772„28 150,361.58 $157,288 27 $159,521,99 $174,202/15 $155,271.67 $150,756.73 $117,690112 8212.26 T128,54€' 56 $112,487.80 Cash Received from Employer $1,791,741.74 Total Contributions $1,791,741,74 Page 7 of 7 Fund Performance And Fees (Fund performance results are the same for both the 457 and 401a 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 2015. Fund Performance Page 1 of 13 Fund Performance CENTRAL CONTRA COSTA SANI DIST H Fund Performance Tr) socre ti (is i all, psi f r 'I IV. data, ra icia se Most Recent Monthly Report, leilitev. arid si.broii yrryrir ri,rsqu?si, Funii racricarrilimirie is tyrilasaliy nor aasaikabiris irhirs ri rLi cirri caa nary aro ,rasyl c r r ce t: y ilier r..111Ly la hie LtL t h h C'SS ric r sirid „ Fund past performance, as shown, is no guarantee of how the fund wilt perform in the future,. The per forrnance 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 1710re or less than their original cost. Quarterly Report as of 12/31/2015 L41Show Benchmarks AH Funds Stable Value/Cash Management Fund Name / Benchmark VT PLUS Fund", B^ 13offl Mt US 3 -Mo. Index (Annualized)' trissirir oat. Qtr. Expense Ended 1 5 10 Since Inception Ratio 17/31/15 YTD ... Year Year Year Inception Date Gross Net 1.81% 1,88% 1.881 2.24% 3.201 - Oct 2013 0.731 0,731, 0.13% 0,051 0.05% 0.073 1.241 Summary and holdings information is available for the PLUS Fund on a monthly basis. View PLUS Fund Information. Crediting rate for month ending 01/31/2016 is 1.78% VT Cash ManagementA, Er' Ibbotson US 30 -Day T -Bin Index", Crane Prime Retail Money Market Fund Index' 0.00% 0.001 0.00% 0.00% 1.171 0.01% 0.021 0.02% 0.033 1.131 0.001 0.011 0.01% 0.011 1.16% - Mar 1999 0.61% 0.61%1 The '7,Day Yields below more closely reflect the current earnings of the VT Cash Management than the returns above, VI Cash Management yields for the period ending 12/31/2015 • 7 Day Current Yield: 0.011 • 7 Day Effective Yield: n/a Bond Fund Name / Benchmark VT Vantagepoint Cor Bnd Idx4,6“ Barclays U.S. Aggregate Bond Index', 5 Expense Qtr. Ended 1 5 10 Since inception Ratio 12/31/15 YTD Year Year Year Inception Date Gross Net (0.64%) 0.28% 0.28% 2..99% 4.261 - Apr 1999 0.26% 0.211 (0.57%) 0.55% 0.55% 3.25% 4,511 haps://ezlinIc iernarc.orgisponsorlinvestments/performancejsp 02/01/16 F/ 1.ink Fund Performance Page 2 of 13 Expense Qtr, Ended 1 5 10 Since inception Ratio Fund Name / Benchmark 12/31/15 YTD Year Year Year inception Date Gross Net VT Western Asset Core Plus 0.24% (0.32%) Jan 2015 0,4913 0,45% BndA, 6, ", Barclays U. Se3ate Bond (0.57%) 0,55,, 0.553 3.25% 4„51% nclex°,'s Morningstar intermediate (0.60%11 (0.26%) (0,263)1 3,2213 4 181 Term Bondi,' VT Vantagepoint Infltn I,0,55%) ( 1..81%) (1.81%) 1,76% 3.679r. Oct: 2013 0,56% 0.56% FocusedA, 6' " Barclays U.S. Treasury (0,64%) (1.44%) (1.44%) 2.55% 3,933 Inflation -Protected Securities (TIPS) index (Series -L) , ' Mornin3stor inflation (0,623) (2,363) (2„36%) 1,55% 3,01% Protected Bondi.' VT RIMCO High Yield",, 6,1,11,6 (0.55%) (2..10%) (2.10%) 4,763 5,9296 - Jul 2002 0,8113 nia BufA ML US High Yield 08-13 (1.13%) (2,79%) (2.793) 5,25% 6.43% Constrained Index'," Morningstar High Yield Bond', 6 (1 .95%) (4.013,) (4.01%) 4.1113 5.58% Guaranteed Lifetime Income Expense Qtr. Ended 1 5 10 Since triception Ratio 11 !Fund Name / Benchmark 12/31/15 YTD Year Year Year Inception Date Gross Net !VT Retirement 2.853) (1.10%) (1.101,) 5,431 7.08% Aug 2010 1.71% 1.713 IncomeAdvantageA,' VT Retirement 3.50% 0.8813 0.8813 7.03% incomeAdvantage Custom 'Benchmark" Balanced/Asset Allocation Expense Qtr. Ended 1 5 10 Since inception Ratio Fund Name / Benchmark 12/31/15 YTD Year Year Year" Inception Date Gross Net VT 'Vantagepoint MS Ret 1.155 (1.38%) (1.3831 3,535. 3..843 Oct 2013 0.7013 0,703 Inc, H, II' K Barclays U.S. In termediate (0,513) 1,21% 1.21';1., 2.741 4.26% A,ggregare Bond Index', "' Milestone Ret income Custorn 1.68% 0.19% 0.1913 5.23% 5.0013 Benchmark" Former Milestone Ret Income 2.081, 1.583, 1.583 5„47% 5.233, Custom Benchmark" Morningstar Retirement 0.90% (1.50%) (1.5013) 3.6013 3.76% I income'," i VT Vantagepoint Milestone 1.341 (1,463) (1.4613) 4.8213 4,4713 Oct 2013 0.71% 0.711:ii 2010", H, "' haps ://c..z1 ink.icmare„org/spcmsorii n vesun ents/pe rman cej sp 02/0 111 6 Fund Perlormance Page 3 0113 ..... . (Expense Qtr. Ended 1 5 10 Since inception Ratio Fond Name / Benchmark 12/31/15 YTD Year Year Year Inception Date Gross Net . ,...„.........- . , ... .. . ..... Borclays U.S. intermediate (0.51%) 1.21% 1,21%, 2.743., 4,265' Aggregate Bond Index' Milestone 2010 Custom 1.995' 0,217 0,21% 6.71% 5,81% Benchmark" Former Milestone 2010 Custom 2,43% 1,613 1.615' 7105' 6.04% Benchmark'''. Morningstar Target Date 2000. 1..511A1 (11„ 18131) (1;18%) 4,68% :3.89% 2010', VT Vantagepoint Milestone 1,77 (1„7"(5':,) (1„715.) 5.311k., 4,65' Oct 2013 0.71% 0..715'1 2015A,1%"-11 Barclays VS, intermediate (0,515',) 1.215' 1,215' 2,74% 4.26% Aggregate Bond ,fndexfi, Milestone 2015 Custom 2.50% 0.15% 0.157, 7,18% 6.033, Benchmark' Former Milestone 2015 Custom 3.045, 1.64% 1.642', 7.86% 6.143 Benchmark' Morningstar Target Date 2011- 1.68% (1.347,) (1.34%) 5.043 4.53% 2015', 6 VT Vantagepoint Milestone 2.265', (1.721) (1.727) 5.91% 4.85% - Oct 2013 0.72% 0.72% 2020A.","," S&P 500 index', '3' '7.04% 1.385' 1.38% 12,57% 7.31% Milestone 2020 Custom 3.005', 0.09% 0,09% 7.735' 6,245' I Benchmark" Former Milestone 2020 Custom 3,64% 1.655' 1,655' 8.69% Benchrnark'l' Morningstar 'Target Date 2016- 1.96% (1.57%) (1.57%) 5,113 4.17% 1 2020'. VT Vantagepoint Milestone 2.68% (1.97%) (1.97%) 6,485 5.025' Oct 2013 0.74% 0.7431 'I 20254,11.'1.1' I I S&P 500 Indexio" 7.041 1.38% 1.38% 12,57% 7,31% Milestone 2025 Custom 3,539', 0.01% 0.015 8.30% 6,415' Benchmark" Former Milestone 2025 Custom 4,280,, 1 653 1.659 9.50% 6.575, BerIchmark1.1, Morningstar Target Date 2021- 2.58% (1.595)) (1,595)) 6,17% 4.483, 2025,, 6 VT Vantagepoint Milestone 3,20% (2.255') (2.253,) 7.03% 5.195) - Oct 2013 0.75% 0.755' 20300 A' M' II' S&P 500 inclexL. r'' 7,0413 '1.38% 1.38% 12.577 7.311/11, Miles( one 2030 Custom 4.04% (0.14%) (0.14%) 8.74% 6.585' IBenchmark,' Former Milestone2030 Custom 4,915' 1,625, 1.62% 10,31%. 6,77% Benchmark.12 Morningstar Target Date 2026' 3.00% (1.795,) (1,79%) 5.99% 4,41% 2030', 6 02/01/16 hups://ezlink.icrnarc.org/sponsortinvesiments/perlormancejsp 1-71,1nl< r1 id Performance Page 4 of 1 3 Expense Qtr, Ended 1 5 10 Since Inception Ratio Fwd Name, / Benchmark 12131/15 YID Year Year Year Inception Date Gross Net. VT Vantagepoint Milestone 3.60% (2.49%) (7,49%) 7.52% 5.38% - Oct 2013 0.78% 0.78% 2035A ", ", '' S&P 500 Index°, " 7,04% 1„38')1,.. 1,.38% 12„57% 7.31% Milestone 2035 Custom 4.56% (0.3'3%) (0.33%) 9.121, 6.819 Benchmark" Former .MUestone 2035 Custom 5,55% 1,585:', 1,58% 11.15% 7„010. Benchmork°"' Morningstar Target Date 20,31- 3.569 (1„76%) (1.76%) 6.92% 4.797' 20351, VT Vantagepoint Milestone 4„087 (2.871) (2.879) 7.919, 5.561,. Oct 2013 0.79% 0.799 2040A, II, 1. S&P 500 Index,'11 7.04% 1.38% 1,389, 12,572 7319 Milestone 2040 CUSWIT1 5.04% (0,501,) (0,50%) 9.377 6.91% /3enchmork'' Former ,Milestone 2040 Custom 6,6219 1..11% 1.117, 10.879, 6.562, fienchmar)<'' Morningstar - r get at 2036- 3.70% (1.990) (1.997) 6.48% 4.602 2040', 6' VT Vantagepoint Milestone 112045' ",",K S&P 500 Index', '3 4.47% (3.0319) (3.039',) 7.97% 9.04, Oct 2013 0.85% 0.85%, 7.04% 1.389, Milestone 2045 Castoff? 5.37% (0.63%) Benchmark1' Former .Milestone 2045 Crustooi 6.599 1,097 Benchmurk" Morningstar Target Dote 2041 - VT Vantagepoint Milestone .2050A, 11„ IK, L, ,S Et P 500 Index'''. " 1.38% (0.63%) 12.579, 7.319 9,42% 1.091, 10.82% 3.99% (1.87%) (1.87`%) 7.25% 5.15%. 4.39% (3„1319) (3.13%) 9.087 Feb 2014 1.02% 1.015% 7.04% 1.382, 1.382 12.577, 7.31% Milestone 2050 Custom 5,37% (0.637,) (0.63%) Benchmark'' Former Milestone 2050 Custom 6.597, 1.09% 1.09% Benchmark" Morningstar Target Date 2046- 3.92% (2.01%) (2.01%) 6.71% 4,78% 2050, VT Vantagepoint MP Cons 1„08% (1,681) (1..68%) 4.439 4,299 GrowthA, H, 11 Barclays U.S. Intermediate (0.512',) 1.217 1,2119 2,747, 4.2696 Aggregate Bond Index', '" Model Conservative Growth 1.887, 0.449,, 0.14% 6.4419 5,641, Custom Bmk,'' Former Model Conservative 2.17% 1.58% 1.589 6.717 5.747 Growth Custom Brnk." - Oct 2013 0..74% 0.743' 11.0ps:I/ezi „ iemare.org/sponsor/inNrc stments/per torfl1aflce. jsp 02/0 1 /1 6 FZLink • Fund Per -int -mance. Page 5 of 13 Fund Name / Benchmark Morningstar Conservative Allocation', 6 VT Vantagepoint MP Trad _Growth'', SFiP 500 inclex' '3 Model Traditional Growth Custom 13mk." Expense Qtr. Ended 1 5 10 Since Inception Ratio 12/31/15 YTD Year Year Year Inception Date Gross Net 0.93% (2,32%) (2.32%) 4.30% 4,15% 2.56% (1.991) (1.99%) 5.961 4.92% 7.041 1.38% 1.38% 12.571 7.31% 3.58% 0,31% 0.311 7,97% 6,24% Former Model Traditional 4,121 1.64% 1.64% 8.79% 6.41% Growth Custom 8mk."2 Morningstar Moderate 2.571 (1.93%) (1.93%) 6,51% 5.23% Allocation'," VT Vantagepoint MP Lng-Trm 3.55% (2.54%) (2.54%) 6.891 5.30% S&P 500 Index' Model Long -Term Growth Custom Bmk." Former Model Long -Term Growth Custom Bmk.12 Morningstar Aggressive Allocations 6 VT Vantagepoint MP GILA Eq Gro,„ FI, 11, M, N MSC! ACWI Index (Neti• 15 5.03% (2.361) (2.36%) 6,09% 4,761 S&P 500 Index,,13 7.04% 1.381 1.38% 12.57% 7.31% Model Global Equity Growth 5.23% (2.44%) (2.44%) 9.63% 6.55% 'Custom Brnk,, Former Model Global Equity 6.04% (1.201) (1.20%) 10.32% 6.281 'Growth Custom Morningstar Large Blend', 7.04% 1.38% 1.38% 12.57% 7,31% 4.811 0.14% 0.141 9.00% 6.60% 5.52% 1.57% 1.57% 10.29% 6.911 3.26% (7.771) (2.771) 6.69% 4.721 4,681 (3.83%) (3.83%) 8,121 5.47% VT Puritan is, FunciA,", P' S&P 500 Index', '1 Morningstar Moderate l•A location'," U.S. Stock 5.56% (1,07%) (1,071) 10.751 6,44% 5.20% 1.771 1.77% 9,21% 6.84% 7.04% 1.38% 1.381 12.57% 7.31% 2.57% (1.931) (1.93%) 6.511 5.23% Oct 2013 0,761 0.76% - Oct 2013 0.80% 0,80% - Oct 2013 0.841 0.841 Jun 1995 0,561 0.56% Expense Qtr. Ended 1 5 10 Since Inception Ratio Fund Name / Benchmark 12/31/15 YTD Year Year Year Inception Date Gross Net VT Vantagepoint Equity 5.63% (7.43%) (7.431) 8.47% 5.60% - Oct 2013 0.69% 0.69% Income, H' 111 R Russell 1000 Value Index''' 16 5.641 (3.83%) (3.83%) 11.27% 6,16% Morningstar Large Valuel 6 4.731 (4.051) (4.05%) 9.751 5.591 VT Invesco Diversified Divk 11,1R. 6 2.62% 2.05% 2.051 7.83% Dec 2013 0.60% 0.59% haps://ezlink.ionare+org/sponsor/investrnents/performancejsp 02/01/16 -und Peri- lane' Page 6 of 13 Fund Name / Benchmark SFtP 500 Index1 Morningstar Large Value', VT AllianzGl NFJ Div VaIueA H" Russell 1000 Value Index",16 Morningstar Large Value'. VT Vantagepoint 500 Stk Idx S&P 500 Index VT Vantagepoint and Mkt IdxA, 11 Russell 3000 Index', '1 VT Vantagepoint Grwth Et IncomeA,H, " ShP 500 Morningstar Large Blend', VT Parnassus Core Equity'', " S&P 500 Index' Morningstar Large Blend'. " VT Oppenheimer Main Street& " S&P .500 lndex,.1, Morningstar Large Blend'," VT Vantagepoint GrowthAH, Russell 100(1 Growth Index' Morningstar Large Growth'. " VT Contraf uncle& SEW 500 Index' Morningstar Large Growth' VT T Rowe Price® Growth Stock","'"," 5&P 500 Index'.1' Morningstar Large. Growth' VT Vantagepoint Select Value" , a, 11„ R, V Russell Midcap Value Index',1°' Morningstar Mid' Cap 'Value', ' VT Gold Sachs Mid Cap iValueA,",",v Russell Midcap Value Index', '9 Morningstar Mid -Cap Value'," VT Vantagepoint Aggressive op,A, II„ R. V Expense Qtr. Ended 1 5 10 Since Inception Ratio 12/31115 YTD Year Year Year Inception Date Gross Net 7.04% 1.381, 1„:38% 12,573 731% 4.73% (4,05(,) (4.05%) 9.753, 5.,599 3.40% (8.58%) (8.587) 8.75% 11.94% Jul 2009 0.96% 0.96 5.647 (3.83%) (3.833) 11277 6.16% 4.73% (4.05%) (4.051) 9.757 5.591 7,02% 1.19% 1.19% 12.367 7,10% - Apr 1999 0.259x; 0.20% 7.04%, 1.38% 1.38% '12.577 7.31% 6.297 0.353 0.353 11,98% 7,339., , Apr 1999 0.25% 0.20%, 6.27% 0.48%, 0.481 12.184 7,353 5.31% (0.193) (0.191,) 11.39% 6.927 - Oct 2013 0.68% 0.68% 7.047 1.387 1,383 12.577 7.313 5.563 (1.0717) (1,077) 10,757 6.441 4.797 (0.557) (0.557) 7.041 1.38% 1,38% 17,57% 7.313n 5.562 (1.07%) (1.077) 10.75% 6.447, 6.853 3.3611, 136% 7.041 1.381, 1.38% 12.577 7.31`, 5.563 (1.077) (1.077) 10.75% 6.442 8.117 4.42% 4.42% 11,057 5.78% 7.322, 5.677 5.677 13,53% 8.537 6.733 3.60% 3,60% 11.701 7.339 6,341 6.497 6.493, 12.692 8,717 7.047 1.38% 1.387 12,577 7.311' 6.739 3.603 3,603, 11,70% 7.33% 8,547 10,58% 10,58% 14,347 8.947 7.04% 1.387 1.387 12.577 7.319, 6.73% .3.607 3.603 11.709, 7.331 2.34% (6.837) (6,837) 9.58% 3.123. (4.78%) (4.78%) 11.25% 7.61') 2.687 (5.41%) (5,413) 9.061 6.593, 1.14% (9.26%) (9.26%.) 3.127 (4.78%) (4.782,) 11.257 7.61% 2.681 (5.41%) (5.417) 9.063 6.593 3.64% (2.49%) (2.497',) 8.037 6.397 lonarc ..org/sponsolli nv estments/perforniancc. sp 1,13% Nov 2014 0.879 0.87%- 15.40% Dec 2011 0.697 0.69%; Oct 2013 0.72% 0.77%; Jan 1996 0.64% 0.6421 - Dec 2004 .97% 0.92%1 6.077 Oct 2013 0.881, 0.88%, 2.859, Dec 2013 0.907 0.90' Oct 2013 0.741, 0.741 02/0i /1 6 EZ1 .1 Fund Performance Page 7 of 13, Fund Name / Benchmark Russell Midcap Growth Index' Morningstar Mid -Cup Growth"' VT AMO TimesSquare Mid Cap G0,11, P, V Russell Midcap Growth Morningstar ,Mid -Cap Growth", VT Harbor Mid Cap Growth< U, Pv - - - - -- . Expense Qtr, Ended 1 5 10 Since Inception Ratio 17/311'05 YTD Year Year Year Inception Date Gross Net 4.12% (0.20`,q (0.201) '11,54% 8.16% 3,311 (0,95%) (0,957) 2,69)> 0.49!:%,6 9,59% 7.16% 0„49% 4.517 Dec 2013 1.24% 1.249 4.12`A. (0.201,) 3.31% (0.95 (0.953>) 8.16% 9.59% 7.167 4.82% 0.819i,; 0.81', 9.92% 7.31% Jul 2008 1.10% 1,10% Russell Midcap Growth 4.12% (0.207<) inclek°0?"" Morningstar Mid -Cup Growth'," VT Vantagepoint Md/Sm Co licixA^","" a Russell 2500 Index °, VT Vantagepoint Discoveryk,'L w Russell 2000 Index°,,'22 Morningstar Small Blendl,, VT Vantagepoint Discover yk H, "' W Russell 2000 Index', 11 Morningstar Small Blend' VT Oppenheimer Discovery4,11,R,w Russell 2000 Growth Index', '3 Morningstar Smail Growth", International/Global Stock (0.207,) 11.54% 8,16% 3.313 (0.95%) (0.9595) 9.595, 7.1615 3.239 (3.045) (3.0494 1016% 7.79% 3.285 (2,90%) (2.90%) 10.327. 2,38% (8.07%) (8.075) 8.091 3,59% (4..41%) (4.41%) 9.19% 2.681 (5.38%) (5.38%) 8.223 2.38% (8.05%) (8.05%) 8.13% 3.5915 (4.4195) (4.4115) 2,68% (5.38%) (5.38%) 1.47% 2.22% 2.22% 4.32'.1. (1,38%) 2.84% (2,4195) (1.38%) (2.41%) 7,56% 6,80% 6,27% 9.1995 6.80% 8.22% 6,2795 10,67% 9.40%, 7.95% 7.14<' ApI 1999 0.25% 0.20% 5,01% Oct 2007 0„95% 0.957 5.03% Oct 2013 0.86% 0.861' 4.2115 Sep 2013 0.8695 0.8695 Expense Qtr. Ended 1 5 10 Since inception Ratio Fund Name / Benchmark 12/31i15 YTD Year Year Year inception Date Gross Net VT Vantagepoint 4.76% (2.0015) (2.00%) 3.9595 2.97% , Oct 2013 0.885, 0.887. Internationalk It 11 m MSCI EAFE index (Net)''1.1. 4.71% (0,8115) (0.81%) 3,609 3.03% Morningstar Foreign Large 3.58% (1.59%) (1.59%) 2,60% 2„7919 Blend", IVT Vantagepnt Ovrseas Eq 3„609< (1.32%) (1,325)3.357 2.79% - Apr 1999 0.36% 0.313 !idIxA, le, kee, a MSCI EAFE Index (Net)1, 21 4.71% (0.81%) (0.81%) 3.6095 3.03% Intps://ezlink.i.cmarc.org/sponsor/investments/performancejsp 02/0 1 /1 6 1"7Link Fund Performance Page 8 of 13 Expense Qtr. Ended 1 5 10 Since Inception Ratio Fund Name / Benchmark 12/31/15 YTD Year Year Year Ince Date Gross Net. VT Harbor 'International'', '', m, c' 7.81% (4.06%) (4.06,) 2.13% 9,8391, Dec 2008 1.02% 1.005:, MSC! AFE index (Net)1" 4,71% (0.81%) (0,81%1 3.60% 3.03% Morningstar Foreign Lorye 3.58% (1.599,1 (1.59%) 2.60% 2,79% 13fend''' VT Diversified 4,863 3.12% 3,12% 5..1rk, 3,77% . Dec 7004 1.00'A, 1.0(0 Internationar,',"','L''' MSCI EAFE Index (Net)', N 4.711 (0.811') (0.813') 3.60% 3,03% Morningstar Foreign Large 4.66!,,,6 0,95% 0.95% 3.80% 3.95% Growth Speciality Expense, Qtr., Ended 1 5 10 Since Inception Ratio Fund Name / Benchmark 17/31/15 YTD Year Year Year Inception Date Gross Net, ---- - • VT Nuveen Re& Estate Secs", l'', Y 7.73% 3.489, 3.481 11,95% 20.55% Jut 2009 1.05911' 1.05'J. MSCI US REPT fndext '''." 7.08% 2.52% 2.52% "11,88% 7.35% Morningstar Real Estate'," 6.591 2.41% 2.41:, 11.10% 6.61' Certificates of Deposit Fund Name VT 3 Year BoA CD Account A, F VT 5 Year BoA CD Account A, r GENERAL Disclosures Window Period: 10/30/2015 to 11/27/2015 Window Period: 11/30/2015 to 12/30/2015 Annual '% Rate Annual % Yield Annual % Rate Annual % 'Yield 0.29% 0.29% 0.43% 0.43% 0.42% 0.423. 0.53% 1.1.1yest r a '51 t 11.c" n 7111 1'1' Ont t111t1 1,1,1'14 1t,11t1 11P, C1,1' 111 e ',t11,1",1.11 (111c,111t..1q." pc?' 14 t .511P 11 ' 111t4.-.:'tj'i.',.q11h,',„NK. IP? is 'xv,.,.,',')11"clkulo) 1(,)r1u tc,r icTur tc,) fi1a1tit1 t111f11.111 1,11. (11111t1,,,, ,1170113( t11(211111104 'ttt, to http://www.icmart,orgifor-individualsipiansmartIgiassary,htmi cido(.1 1"c:u o a G.11 o „ INVESTMENT OPTION Disclosures 0.53% mu 506,111 11 A rtH.G,G rp( i F n f")r.,GG a"pci x n do( q'! 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