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HomeMy WebLinkAbout03. Receive 2017 Annual Report of the Deferred Compensation Plan Advisory Committee Page 1 of 48 Item 3. CENTRAL SAN BOARD OF DIRECTORS ' POSITION PAPER MEETING DATE: MARCH 15, 2018 SUBJECT: RECEIVE THE 2017 ANNUAL REPORT OF THE DEFERRED COMPENSATION PLAN ADVISORY COMMITTEE SUBMITTED BY: INITIATING DEPARTMENT: THEAVASSALLO, FINANCE MANAGER ADMINISTRATION-FINANCE REVIEWED BY: PHIL LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION Roger S. Bailey General Manager ISSUE The Deferred Compensation Plan Advisory Committee (Committee) respectfully submits its 2017 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 March 15, 2018 Regular Board Meeting Agenda Packet- Page 55 of 275 Page 2 of 48 • Jamie King,Accountant—Administration • James Olympia, Environmental Compliance Inspector I I - Engineering • Joshua Whitman, Maintenance Crew Member I I — Collection System Operations • Chuck Burnash,Associate Control Systems Engineer— Plant Operations ALTERNATIVES/CONSIDERATIONS None. FINANCIAL IMPACTS None. COMMITTEE RECOMMENDATION The Finance Committee reviewed this item at its February 27, 2018 meeting. RECOMMENDED BOARD ACTION Receive the Annual Report of the Deferred Compensation Plan Advisory Committee for 2017. Strategic Plan Tie-In GOAL THREE:Be a Fiscally Sound and Effective Water Sector Utility Strategy 1 - Conduct Long-Range Financial Planning ATTACHMENTS: 1. 2017 Annual Deferred Compensation Report March 15, 2018 Regular Board Meeting Agenda Packet- Page 56 of 275 CCCSD Deferred Comp Summary of Asset Distribution BY PLAN AND INVESTMENT TYPE Investment Type CALENDAR YEAR ENDED DECEMBER 31,2017 ICMA 457 ICMA 457 Beneficiaries ICMA 457 PTS ICMA 401(a) ICMA 401(a)Beneficiaries TOTAL % Stable Value/Cash Management $ 18,895,227 330,612 11,474,401 44,540 $ 30,744,780 26.52% Bonds 1,158,917 754,572 $ 1,913,490 1.65% Guaranteed Lifetime Income 3,796,612 1,259,875 $ 5,056,487 4.36% Balanced/Asset Allocation 10,554,945 10,701,670 $ 21,256,616 18.34% U.S.Stock 28,994,195 664,685 19,065,188 201,772 $ 48,925,839 42.20% International/Global Stock 2,020,532 1,766,189 $ 3,786,721 3.27% Specialty 3,344,420 901,247 $ 4,245,668 3.66% Total Assets $ 68,764,849 $ 664,685 330,612 45,923,142 246,311 $ 115,929,599 100.00% %By Plan 59.32% 0.57% 0.29% 39.61% 0.21% 100.00% Summary Distribution by Investment Type Specialty International/Global Stock 3.66Stable Value/Cash Management 3.27% 26.52% Jill it - Bonds Balanced/Asset Allocation U.S.Stock 18.34% 1.65% i 42.209'0 Guaranteed Lifetime Income 4.36% *As of December 31,2017 the 457 plan had 34 active outstanding loans totalling$517,488,and 1 default in the amount of$20,517. See pages 7-9 of 457 section. N\Accounting\GMTEMP1DEFERRED COMP\2017 2017 Deferred Compensation Plan Advisory Committee Annual Report chans.xl,x March 15, 2018 Regular Board Meeting Agenda Pac=- Page 57 of 275 457 Plan Including Loans on pages 7 through 9 Regular Employees (Contributed by Employees) March 15, 2018 Regular Board Meeting Agenda Packet- Page 58 of 275 ICn�/R(n� Annual Financial Report for Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 Contributions: Save Time By Submitting Enrollments First REMOVED CENTRAL CONTRA COSTA SANI DIST Minimize processing delays by ensuring that your employees CEN l AL CO PLACE are enrolled in an ICMA-RC account before you submit MARTINEZ F LACE contributions. The enrollment process is quick and easy. 94553 Simply upload your employees information or enter their data directly into EZLink. January 1, 2017 - December 31, 2017 Account Summary This Period Year-to-Date Total Plan Assets $69,282,336.58 Beginning Balance $61,452,514.59 $61,452,514.59 Contributions/Other Credits $3,208,574.92 $3,208,574.92 If You Need Assistance Distributions/Other Debits -$4,470,618.27 -$4,470,618.27 Fees -$2,575.52 -$2,575.52 Call Your Client Services Team 800-326-7272 Gain/Loss $8,576,952.90 $8,576,952.90 Automated Access 24 hours/? days Ending Balance $68,764,848.62 $68,764,848.62 Website www.icmarc.org Outstanding Loan Balance $517,487.96 Total Plan Assets $69,282,336.58 Total plan assets includes fund and active loan balances. Plan Data Asset Allocation Plan Name CENTRAL CONTRA COSTA SANI DIST Asset Percentage Balance Plan Number Category of Assets If any of your data is incorrect, please contact Client Services so Stable Value/Cash Management 27% $18,895,226.85 that we can update your records. Bond 2% $1,158,917.12 Guaranteed Lifetime Income 6% $3,796,612.25 Balanced/Asset Allocation 15% $10,554,945.43 f U.S. Stock 42% $28,994,194.76 International/Global Stock 3% $2,020,531.88 Specialty 5% $3,344,420.33 W Total Assets 100% $68,764,848.62 Page 1 of 9 Please review your statement carefully.If you believe there is an error,please notify ICMA-RCat 800-326-7272 within 90 days of quarter end. March 15, 2018 Regular Board Meeting Agenda Packet- Page 59 of 275 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2017 - December 31, 2017 Allocation Summary by Fund Percent Units) Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management VT PLUS Fund 27% N/A N/A $18,628,653.82 VT Cash Management 0% 266,572.9200 $1.00 $266,572.92 Welcome 0% 0.0635 $1.74 $0.11 Bond VT Vantagepoint Cor Bnd Idx 0% 25,148.5011 $11.57 $290,968.12 VT Western Asset Core Plus Bnd 1% 48,186.8635 $11.84 $570,532.46 VT Vantagepoint Infltn Focused 0% 4,994.5753 $11.69 $58,366.59 VT PIMCO High Yield 0% 26,677.4521 $8.96 $239,029.95 Guaranteed Lifetime Income VT Retirement IncomeAdvantage 6% 220,901.7192 $17.19 $3,796,612.25 Balanced/Asset Allocation VT Vantagepoint MS Ret Inc 0% 10,437.9462 $13.21 $137,885.26 VT Vantagepoint Milestone 2010 0% 3,495.1718 $14.11 $49,316.87 VT Vantagepoint Milestone 2015 0% 2,125.6750 $14.97 $31,821.35 VT Vantagepoint Milestone 2020 1% 36,223.2337 $15.77 $571,240.40 VT Vantagepoint Milestone 2025 1% 52,106.2405 $16.44 $856,626.60 VT Vantagepoint Milestone 2030 0% 19,364.6722 $17.35 $335,977.06 VT Vantagepoint Milestone 2035 1% 30,102.7636 $17.99 $541,548.72 VT Vantagepoint Milestone 2040 1% 18,408.5556 $18.87 $347,369.45 VT Vantagepoint Milestone 2045 0% 11,165.0372 $20.59 $229,888.12 VT Vantagepoint Milestone 2050 0% 317.0698 $17.54 $5,561.41 VT Vantagepoint Milestone 2055 0% 861.1203 $12.27 $10,565.94 VT Vantagepoint MP Cons Growth 1% 31,514.2260 $32.62 $1,027,994.06 VT Vantagepoint MP Trad Growth 2% 33,304.7180 $34.53 $1,150,011.89 VT Vantagepoint MP Lng-Trm Gr 3% 57,807.7254 $35.84 $2,071,828.88 VT Vantagepoint MP Gib[ Eq Gr 2% 37,413.9734 $37.33 $1,396,663.65 VT Puritan Fund 3% 76,457.9754 $23.42 $1,790,645.77 Page 2 of 9 March 15, 2018 Regular Board Meeting Agenda Packet- Page 60 of 275 1cM �JJ�,� Annual Financial Report for ARC Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2017 - December 31, 2017 Allocation Summary by Fund (continued) Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance U.S. Stock VT Vantagepoint Equity Income 5% 198,152.1349 $16.12 $3,194,212.46 VT Invesco Diversified Div 1% 16,976.5972 $20.37 $345,813.28 VT MFS Value 1% 11,874.1376 $40.56 $481,615.03 VT Vantagepoint 500 Stk Idx 5% 159,877.5922 $21.97 $3,512,510.65 VT Vantagepoint Bird Mkt Idx 8% 224,733.2465 $23.48 $5,276,736.65 VT Vantagepoint Grwth & Income 2% 53,448.3714 $21.75 $1,162,502.05 VT Parnassus Core Equity 0% 4,786.2882 $42.67 $204,230.91 VT Oppenheimer Main Street 3% 36,102.3825 $50.55 $1,824,975.41 VT Vantagepoint Growth 2% 74,682.7374 $19.14 $1,429,427.58 VT Contrafund 7% 41,329.2239 $122.47 $5,061,590.15 VT T Rowe Price Growth Stock 1% 9,285.6047 $61.26 $568,836.14 VT Vantagepoint Select Value 0% 6,039.2539 $19.83 $119,758.42 VT Victory Sycamore Est Value 0% 1,266.7046 $40.59 $51,415.54 VT Vantagepoint Aggressive Ops 3% 104,411.1565 $19.56 $2,042,282.22 VT AMG TimesSquare Mid Cap Gr 1% 52,555.2241 $18.40 $967,016.10 VT Carillon Eagle Mid Cap Gr 0% 1,688.9968 $59.32 $100,191.30 VT Vantagepoint Md/Sm Co Idx 3% 66,857.1842 $28.91 $1,932,841.17 VT Vantagepoint Discovery 1% 33,834.9010 $17.90 $605,644.69 VT Oppenheimer Discovery 0% 1,289.6003 $87.31 $112,595.01 International/Global Stock VTVantagepo,nt International 1% 32,334.2474 $13.80 $446,212.60 VT Vantagepnt Ovrseas Eq Idx 1% 37,613.7504 $14.21 $534,491.40 VT Harbor International 0% 1,452.0664 $67.39 $97,854.74 VT Diversified International 1% 23,537.5602 $40.02 $941,973.14 Specialty VT Nuveen Real Estate Secs 1% 25,558.8470 $20.55 $525,234.34 VantageBroker 4% N/A N/A $2,819,185.99 Total 100% $68,764,848.62 Page 3 of 9 March 15, 2018 Regular Board Meeting Agenda Packet- Page 61 of 275 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2017 - December 31, 2017 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management VT PLUS Fund $18,265,381.49 $552,485.30 -$2,163,631.88 $1,605,001.96 -$295.23 $369,712.18 $18,628,653.82 VT Cash Management $276,993.08 $61,256.69 -$50,771.95 -$22,153.87 $0.00 $1,248.97 $266,572.92 Welcome $0.11 $0.00 $0.00 $0.00 $0.00 $0.00 $0.11 Bond VT Vantagepoint Cor Bnd Idx $216,479.07 $26,211.70 -$14,050.29 $53,707.50 -$52.41 $8,672.55 $290,968.12 VT Western Asset Core Plus Bnd $543,052.80 $8,078.57 -$21,288.00 $4,291.89 -$12.32 $36,409.52 $570,532.46 VTVantagepoint Infltn Focused $57,912.93 $797.91 -$1,992.18 $0.00 $0.00 $1,667.93 $58,386.59 VT PIMCO High Yield $209,226.80 $9,685.70 -$2,050.94 $12,055.41 -$0.47 $10,113.45 $239,029.95 Guaranteed Lifetime Income VT Retirement IncomeAdvantage $3,656,499.63 $132,976.53 -$87,932.85 -$372,063.84 $0.00 $467,132.78 $3,796,612.25 Balanced/Asset Allocation VF Vantagepoint MS Ret Inc $110,942.60 $24,853.56 -$34,192.00 $15,727.02 $0.00 $20,554.08 $137,885.26 VT Vantagepoint Milestone 2010 $44,935.47 $51.45 -$2.83 $0.00 $0.00 $4,332.78 $49,316.87 VT Vantagepoint Milestone 2015 $28,411.02 $454.53 -$97.19 -$66.21 $0.00 $3,119.20 $31,821.35 VT Vantagepoint Milestone 2020 $497,189.99 $33,436.05 -$8.42 -$21,615.51 $0.00 $62,238.29 $571,240.40 VT Vantagepoint Milestone 2025 $601,543.42 $203,571.44 -$42,696.37 $3,346.95 -$50.00 $91,111.16 $856,626.60 VT Vantagepoint Milestone 2030 $83,215.11 $41,867.63 -$7.83 $181,510.56 -$50.00 $29,441.59 $335,977.06 VT Vantagepoint Milestone 2035 $408,198.68 $135,385.90 -$11,936.85 -$68,286.86 -$125.00 $78,312.85 $541,548.72 VT Vantagepoint Milestone 2040 $225,001.99 $52,054.82 -$7,989.38 $27,861.73 -$50.00 $50,490.29 $347,369.45 VF Vantagepoint Milestone 2045 $137,142.95 $55,876.97 -$1,588.78 $5,066.87 -$150.00 $33,540.11 $229,888.12 VT Vantagepoint Milestone 2050 $17,649.63 $14,938.76 -$1.28 -$28,299.79 $0.00 $1,274.09 $5,561.41 VT Vantagepoint Milestone 2055 $22.41 $2,643.96 -$1.15 $7,179.35 -$8.17 $729.54 $10,565.94 VT Vantagepoint MP Cons Growth $958,233.59 $13,106.00 -$32,729.16 $0.00 $0.00 $89,383.63 $1,027,994.06 VT Vantagepoint MP Trad Growth $999,611.23 $58,692.13 -$51,762.84 -$3,400.31 -$124.65 $146,996.33 $1,150,011.89 VT Vantagepoint MP Lng-Trm Gr $1,852,887.06 $207,718.94 -$165,372.01 -$151,965.20 -$150.00 $328,710.09 $2,071,828.88 VT Vantagepoint MP Glbl Eq Gr $1,048,757.62 $82,541.53 -$13,401.29 $16,634.30 -$50.00 $262,181.49 $1,396,663.65 VT Puritan Fund $1,552,803.39 $9,956.34 -$57,116.32 -$1,877.41 $0.00 $286,879.77 $1,790,645.77 Page 4 of 9 March 15, 2018 Regular Board Meeting Agenda Packet- Page 62 of 275 I/Al �CMh-R�` Annual Financial Report for Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2017 - December 31, 2017 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance U.S.Stock VT Vantagepoint Equity Income $3,042,470.60 $99,688.05 -$111,487.35 -$303,815.48 -$92.89 $467,449.53 $3,194,212.46 VT Invesco Diversified Div $348,639.67 $25,104.86 -$10,971.41 -$43,955.26 -$8.53 $27,003.95 $345,813.28 VT MFS Value $0.00 $1,571.60 -$108.54 $476,392.22 $0.00 $3,759.75 $481,615.03 VT AllianzGI NFJ Div Value $351,133.57 $26,812.67 -$26,424.82 -$411,549.98 -$27.54 $60,056.10 $0.00 VT Vantagepoint 500 Stk Idx $2,955,709.91 $201,737.92 -$318,746.98 $53,070.79 -$204.31 $620,943.32 $3,512,510.65 VT Vantagepoint Brd Mkt Idx $5,036,073.65 $332,972.22 -$139,331.25 -$887,833.52 -$342.72 $935,198.27 $5,276,736.65 VT Vantagepoint Grwth & Income $1,027,808.15 $52,933.68 -$17,300.40 -$109,998.62 -$35.57 $209,094.81 $1,162,502.05 VT Parnassus Core Equity $149,404.72 $5,941.38 -$45,325.93 $70,539.66 $0.00 $23,671.08 $204,230.91 VT Oppenheimer Main Street $1,628,743.98 $10,466.97 -$109,822.22 $21,047.39 -$30.31 $274,569.60 $1,824,975.41 VT Vantagepoint Growth $1,062,438.76 $54,569.54 -$72,459.16 $58,049.04 -$47.07 $326,876.47 $1,429,427.58 VT Contrafund $4,429,064.41 $128,596.49 -$278,116.73 -$418,639.91 -$137.41 $1,200,823.30 $5,061,590.15 VT T Rowe Price Growth Stock $392,799.01 $53,252.39 -$17,334.08 $12,860.49 -$85.88 $127,344.21 $568,836.14 VT Vantagepoint Select Value $127,186.73 $5,793.87 -$3,016.45 -$30,388.09 -$9.83 $20,192.19 $119,758.42 VT Victory Sycamore Est Value $0.00 $3,083.31 -$342.62 $43,587.21 $0.00 $5,087.64 $51,415.54 VT Gold Sachs Mid Cap Value $124,076.44 $2,043.04 -$10,402.09 -$120,633.86 -$5.75 $4,922.22 $0.00 VT Vantagepoint Aggressive Ops $1,937,489.83 $45,822.16 -$26,861.84 -$286,951.61 -$24.84 $372,808.52 $2,042,282.22 VT AMG TimesSquare Mid Cap Gr $966,793.78 $37,134.70 -$45,978.47 -$188,366.31 -$41.44 $197,473.84 $967,016.10 VT Carillon Eagle Mid Cap Gr $0.00 $438.49 $0.00 $99,587.85 $0.00 $164.96 $100,191.30 VT Harbor Mid Cap Growth $63,930.31 $5,011.59 -$29,285.48 -$66,632.68 -$8.91 $26,985.17 $0.00 VT Vantagepoint Md/Sm Co Idx $1,480,436.14 $180,546.23 -$192,078.30 $195,369.14 -$135.62 $268,703.58 $1,932,841.17 VTVantagepoint Discovery $546,020.67 $28,494.60 -$15,435.58 -$36,028.31 -$26.76 $82,620.07 $605,644.69 VT Oppenheimer Discovery $133,724.74 $4,226.78 -$7,675.71 -$46,301.55 $0.00 $28,620.75 $112,595.01 International/Global Stock VT Vantagepoint International $376,153.12 $34,172.97 -$23,678.38 -$38,252.18 -$39.95 $97,857.02 $446,212.60 VT Vantagepnt Ovrseas Eq Idx $393,444.97 $46,916.62 -$8,539.64 $500.78 -$48.55 $102,217.22 $534,491.40 VT Harbor International $77,370.18 $16,518.55 -$3,895.55 -$12,231.43 -$20.59 $20,113.58 $97,854.74 VT Diversified International $828,217.51 $33,102.19 -$145,167.12 $14,914.48 -$35.56 $210,941.64 $941,973.14 Page 5 of 9 March 15, 2018 Regular Board Meeting Agenda Packet- Page 63 of 275 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2017 - December 31, 2017 Activity_Summary b_y_Fund 1continuedJ_ Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Specialty VT Nuveen Real Estate Secs $894,391.98 $42,979.64 -$50,010.38 -$399,894.72 -$47.24 $37,815.06 $525,234.34 VantageBroker "' $1,286,899.69 $0.00 $0.00 $1,092,899.92 $0.00 $439,386.38 $2,819,185.99 Total Account $61,452,514.59 $3,208,574.92 -$4,470,618.27 $0.00 -$2,575.52 $8,576,952.90 $68,764,848.62 (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 Amentrade. Activity Detail Contributions/Other Credits Distributions/Other Debits Contributions $2,337,655.03 Distributions -$3,763,220.64 Roll-Ins $359,321.69 Beneficiary Transfers -$312,856.51 Loan Repays (Print. + Int.) $123,702.48 Loan Issuances -$334,602.55 Beneficiary Transfers $312,856.51 Misc. Debits -$59,938.57 Misc. Credits $75,039.21 Total $3,208,574.92 Total -$4,470,618.27 Account Balance by Source Pre-Tax $53,162,820.27 Roth $809,234.63 Total Employer/Employee $53,972,054.90 Pre-Tax $14,792,793.72 Total Rollover $14,792,793.72 Ending Balance $68,764,848.62 Page 6 of 9 March 15, 2018 Regular Board Meeting Agenda Packet- Page 64 of 275 Annual Financial Report for icmA D IRC Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2017 - December 31, 2017 Contribution Summary Contributions Roll-ins Date Employer/Employee This Period $2,337,655.03 $359,321.69 01/31/2017 $204,364.00 Year to Date $2,337,655.03 $359,321.69 02/02/2017 $2,000.00 Roth Contributions $661,111.30 $0.00 02/28/2017 $206,064.00 03/31/2017 $258,164.00 Activity dated outside the current period reflects 04/28/2017 $204,989.00 adjustments to your account to ensure proper crediting 05/31/2017 $197,521.00 of earnings. 06/08/2017 $100.00 06/30/2017 $197,351.00 07/31/2017 $194,531.00 08/08/2017 $7,462.47 08/31/2017 $178,081.00 09/29/2017 $180,254.00 10/31/2017 $176,268.00 11/30/2017 $171,318.00 12/29/2017 $163,187.56 Cash received from Employer $2,337,655.03 Total Contributions $2,337,655.03 Loan_Report Name Count Reference Loan Interest Beginning Issuance/ Loan DDL Interest Principal Ending Code Number Paid Balance Refinance Default Applied as Paid Balance Principal Amount RNJFMGCM 001 $72.58 $0.00 $3,990.60 $0.00 $0.00 $299.42 $3,691.18 RRLKR9LT 001 $205.12 $5,617.16 $0.00 $0.00 $0.00 $1,075.04 $4,542.12 RRDWYJJB 001 $160.17 $4,737.64 $0.00 $0.00 $0.00 $1,611.39 $3,126.25 RYHTSYPL 001 $732.56 $20,060.74 $0.00 $0.00 $0.00 $3,838.96 $16,221.78 RWVHRKPK 001 $10101 $15,273.57 -$14,785.24 $0.00 $0.00 $488.33 $0.00 002 $72164 $0.00 $24,785.24 $0.00 $0.00 $10,070.36 $14,714.88 Page 7 of 9 March 15, 2018 Regular Board Meeting Agenda Packet- Page 65 of 275 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2017 - December 31, 2017 Loan Report (continued) Name Count Reference Loan Interest Beginning Issuance/ Loan DDL Interest Principal Ending Code Number Paid Balance Refinance Default Applied as Paid Balance Principal Amount RFJTG9NH 001 $685.44 $18,770.42 $0.00 $0.00 $0.00 $3,592.08 $15,178.34 RPYDTKTS 001 $1,832.23 $50,000.00 $0.00 $0.00 $0.00 $9,217.73 $40,782.27 RDPMPGJL 001 $594.13 $0.00 $16,500.00 $0.00 $0.00 $2,769.01 $13,730.99 RWNM9HPW 001 $1,274.87 $34,912.19 $0.00 $0M $0.00 $6,681.13 $28,231.06 RPKCNNCG 001 $321.92 $9,503.24 $0.00 $0.00 $0.00 $1,603.30 $7,899.94 RHNMDLDR 001 $551.24 $24,819.59 $0.00 $22,047.43 $28.41 $2,800.57 $0.00 RTRBHGFH 001 $62.09 $3,848.92 -$3,539.71 $0.00 $0.00 $309.21 $0.00 002 $130.54 $0.00 $5,128.49 $0.00 $0.00 $644.64 $4,483.85 RX9R999N 002 $237.71 $0.00 $7,936.85 $0.00 $0.00 $1,085.92 $6,850.93 RDSGNRVX 001 $0.00 $0.00 $25,000.00 $0.00 $0.00 $0.00 $25,000.00 RBMYCMYL 001 $292.47 $0.00 $25,000.00 $000 $0.00 $1,114.32 $23,885.68 RWRB9CMY 001 $0.00 $2,424.44 -$2,424.44 $0.00 $0.00 $0.00 $0.00 002 $178.10 $0.00 $4,824.44 $0.00 $0.00 $852.82 $3,971.62 RRCCDNGX 001 * $0.00 $19,698.33 $0.00 $0.00 $818.78 $0.00 $20,517.11 RPFYVDPH 001 $275.03 $0.00 $35,000.00 $0.00 $0.00 $1,037.97 $33,962.03 RWJSLXWN 001 $576.49 $15,758.66 $0.00 $0.00 $0.00 $2,959.55 $12,799.11 RRCCDDNY 001 $1,082.90 $0.00 $50,000.00 $0.00 $0.00 $4,510.06 $45,489.94 RNXBXDMJ 001 $738.86 $20,270.97 $0.00 $0.00 $0.00 $3,954.10 $16,316.87 RFSKXHTL 001 $232.22 $0.00 $15,00000 $0.00 $0.00 $893.22 $14,106.78 RLVJGRXM 001 $145.33 $0.00 $7,989.38 $0.00 $0.00 $599.42 $7,389.96 RNBKYSWN 001 $49.88 $0.00 $3,350.94 $0.00 $0.00 $536.68 $2,814.26 RRMYCHMS 001 $263.40 $7,226.75 $0.00 $0.00 $0.00 $1,409.76 $5,816.99 RYRYGGRJ 001 $1,062.40 $29,093.49 $0.00 $0.00 $0.00 $5,567.60 $23,525.89 RHBRFNGB 001 $885.34 $24,244.57 $000 $0.00 $0.00 $4,639.70 $19,604.87 Page 8 of 9 March 15, 2018 Regular Board Meeting Agenda Packet- Page 66 of 275 iCMh-RC Annual Financial Report for Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY .January 1, 2017 - December 31, 2017 Loan Report(continued) Name Count Reference Loan Interest Beginning Issuance/ Loan DDL Interest Principal Ending Code Number Paid Balance Refinance Default Applied as Paid Balance Principal Amount RWKGSTPJ 001 $67.15 $1,838.99 $0.00 $0.00 $0.00 $352.01 $1,486.98 RPHSLDD9 001 $110.86 $3,041.50 $0.00 $0.00 $0.00 $593.30 $2,448.20 RYF9LHLL 001 $752.08 $0.00 $30,000.00 $0.00 $0.00 $3,162.95 $26,837.05 RNVJJRWN 001 $106.94 $0.00 $4,000.00 $0.00 $0.00 $4,000.00 $0.00 RDSCC9NT 001 $0.00 $0.00 $7,526.98 $0.00 $0.00 $0.00 $7,526.98 RXRKDBCP 001 $93.39 $0.00 $12,000.00 $0.00 $0.00 $813.83 $11,186.17 RXJSLNMN 001 $114.72 $0.00 $10,000.00 $0.00 $0.00 $1,019.31 $8,980.69 R9XNKSMV 001 $1,497.42 $0.00 $50,000.00 $0.00 $0.00 $6,840.90 $43,159.10 RDWXRWXC 001 $732.89 $20,000.00 $0.00 $0.00 $0.00 $3,687.19 $16,312.81 RFRYGKRL 001 $22.31 $0.00 $5,636.75 $0.00 $0.00 $224.36 $5,412.39 RPRYSDN9 001 $200.64 $0.00 $11,682.27 $0.00 $0.00 $11,682.27 $0.00 Total-All Loans 41 $17,164.07 $331,141.17 $334,602.55 -$22,047.43 $847.19 $106,538.41 $538,005.07 Total-Active Loans 34 $517,487.96 Total- Deemed Loans 1 $20,517.11 Deemed Distributed Loan (DDL) Interest Applied as Principal Amount: This refers to the interest accrued and repayment of interest after a loan has been reported to the IRS as taxable (Deemed Distributed). Page 9 of 9 March 15, 2018 Regular Board Meeting Agenda Packet- Page 67 of 275 457 Plan Beneficiaries March 15, 2018 Regular Board Meeting Agenda Packet- Page 68 of 275 ICmAc Annual Financial Report for Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074.0669 Contributions: Save Time By Submitting Enrollments First INOK JAMIE KING Minimize processing delays by ensuring that your employees CONTRA (BENE) are enrolled in an ICMA-RC account before you submit 5019 IMHOFF PLACE contributions. The enrollment process is quick and easy. MARTINEZ CA 94553 Simply upload your employees information or enter their data directly into EZLink. ,_January 1,2017 - December 31, 2017 Account Summary This Period Year-to-Date Total Plan Assets $664,684.90 Beginning Balance $611,139.21 $611,139.21 Distributions/Other Debits -$31,502.04 -$31,502.04 H You Need Assistance Gain/Loss $85,047.73 $85,047.73 Call Your Client Services Team 800-326-7272 Ending Balance $664,684.90 $664,684.90 Automated Access 24 hours/? days Website www.icmarc.org Asset Allocation Asset Percentage Balance Category of Assets U.S. Stock 10001' $664,684.90 11111111 P1anLiData Total Assets 100% $664,684.90 Plan Name CONTRA(BENE) Plan Number If any of your data is incorrect, please contact Client Services so that we can update your records. Page 1 of 3 Please review your statement carefully.If you believe there is an error,please notify ICMA-RC at 800-326-7272 within 90 days of quarter end. March 15, 2018 Regular Board Meeting Agenda Packet- Page 69 of 275 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2017 - December 31, 2017 Allocation Summary by Fund Percent Units/ UnitlShare Ending Investment of Assets Shares Value Balance U.S. Stock VT Vantagepoint 500 Stk Idx 25% 7,460.8926 $21.97 $163,915.81 VT Contrafund 75% 4,088.9123 $122.47 $500,769.09 Total 100% $664,684.90 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management VT PLUS Fund $0.00 $0.00 $0.00 -$999.50 $0.00 $999.50 $0.00 U.S.Stock VT Vantagepoint Equity Income $156,147.44 $0.00 $0.00 -$167,526.15 $0.00 $11,378.71 $0.00 VT AllianzGl NFJ Div Value $14,082.27 $0.00 $0.00 -$14,182.09 $0.00 $99.82 $0.00 VT Vantagepoint 500 Stk Idx $175,012.14 $0.00 -$23,582.21 -$29,406.48 $0.00 $41,892.36 $163,915.81 VT Vantagepoint Brd Mkt Idx $18,224.53 $0.00 $0.00 -$19,848.87 $0.00 $1,624.34 $0.00 VT Parnassus Core Equity $70,437.77 $0.00 $0.00 -$72,033.33 $0.00 $1,595.56 $0.00 VT Oppenheimer Main Street $56,117.15 $0.00 $0.00 -$58,068.42 $0.00 $1,951.27 $0.00 VT Vantagepoint Growth $74,718.03 $0.00 $0.00 -$78,951.20 $0.00 $4,233.17 $0.00 VT Contrafund $0.00 $0.00 -$7,919.83 $500,000.00 $0.00 $8,688.92 $500,769.09 VT Vantagepoint Aggressive Ops $31,628.38 $0.00 $0.00 -$33,273.22 $0.00 $1,644.84 $0.00 VT AMG TimesSquare MEd Cap Gr $14,771.50 $0.00 $0.00 -$15,045.36 $0.00 $273.86 $0.00 VT Vantagepoint Md/Sm Co Idx $0.00 $0.00 $0.00 -$4,192.03 $0.00 $4,192.03 $0.00 VT Vantagepoint Discovery $0.00 $0.00 $0.00 -$6,473.35 $0.00 $6,473.35 $0.00 Total Account $611,139.21 $0.00 -$31,502.04 $0.00 $0.00 $85,047.73 $664,684.90 Page 2 of 3 March 15, 2018 Regular Board Meeting Agenda Packet- Page 70 of 275 �"; � Annual Financial Report for 1C BAR Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2017 - December 31, 2017 ActivitTDetail_ Contributions/Other Credits Distributions/Other Debits Distributions -$31,502.04 Total $0.00 Total -$31,502.04 Account Balance by Source Pre-Tax $664,684.90 Total Employer/Employee $664,684.90 Page 3 of 3 March 15, 2018 Regular Board Meeting Agenda Packet- Page 71 of 275 457 PTS Plan Temporary Employees (Contributed by Employees) March 15, 2018 Regular Board Meeting Agenda Packet- Page 72 of 275 IC� • �� Annua! Financial Report for /� Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074.0669 Contributions: Save Time By Submitting Enrollments First REMOVED CENTRAL CONTRA COSTA SD(PTS) Minimize processing delays by ensuring that your employees 5019 RAL CO PLACE are enrolled in an ICMA-RC account before you submit MARTINEZ F LACE contributions. The enrollment process is quick and easy. 94553 Simply upload your employees information or enter their data directly into EZLink. January_1, 2017 - December 31, 2017 Account Summary This Period Year-to-Date Total Plan Assets $330,612.19 Beginning Balance $309,228.98 $309,228.98 Contributions/Other Credits $124,363.59 $124,363.59 If You Need Assistance Distributions/Other Debits -$105,093.54 -$105,093.54 — Fees -$1,872.29 -$1,872.29 Call Your Client Services Team 800-326-7272 Gain/Loss $3,985.45 $3,985.45 Automated Access 24 hours/? days Ending Balance $330,612.19 $330,612.19 Website www.icmarc.org Asset Allocation Asset Percentage Balance Category of Assets Plan Data Stable Value/Cash Management 100 $330,612.19 Plan Name CENTRAL CONTRA COSTA SD (PTS) Total Assets 100% $330,612.19 Plan Number If any of your data is incorrect, please contact Client Services so that we can update your records. Page 1 of 3 Please review your statement carefully.If you believe there is an error,please notify ICMA-RC at 800-326-7272 within 90 days of quarter end. March 15, 2018 Regular Board Meeting Agenda Packet- Page 73 of 275 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2017 - December 31, 2017 -Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management VT PLUS Fund 100% N/A N/A $330,612.19 Total 100% $330,612.19 ActivitySummary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management VT PLUS Fund $309,228.98 $124,363.59 -$105,093.54 $0.00 -$1,872.29 $3,985.45 $330,612.19 Total Account $309,228.98 $124,363.59 -$105,093.54 $0.00 -$1,872.29 $3,985.45 $330,612.19 Activity Detail Contributions/Other Credits Distributions/Other Debits Contributions $119,126.25 Distributions -$87,724.59 Beneficiary Transfers $5,237.34 1 Beneficiary Transfers -$5,237.34 Misc. Debits -$12,131.61 Total $124,363.59 Total -$105,093.54 rAccount Balance'by Source Pre-Tax $330,612.19 Total Employer/Employee $330,612.19 Page 2 of 3 March 15, 2018 Regular Board Meeting Agenda Packet- Page 74 of 275 IC��� AnnualFinancial Report for Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2017 - December 31, 2017 Contribution Summary Contributions Date Employer/Employee This Period $119,126.25 01/18/2017 $2,690.46 Year to Date $119,126.25 01/31/2017 $3,484.81 02/16/2017 $40.50 Activity dated outside the current period reflects 02/28/2017 $8,868.84 adjustments to your account to ensure proper crediting 03/31/2017 $6,060.00 of earnings. 04/28/2017 $7,494.20 05/31/2017 $7,162.33 06/30/2017 $9,475.49 07/31/2017 $16,110.56 08/31/2017 $15,473.92 09/29/2017 $10,225.09 10/3112017 $9,886.74 11/30/2017 $11,404.06 12/29/2017 $10,74915 Cash received from Employer $119,126.25 Total Contributions $119,126.25 Page 3 of 3 March 15, 2018 Regular Board Meeting Agenda Packet- Page 75 of 275 401 A Plan (District Contributions) March 15, 2018 Regular Board Meeting Agenda Packet- Page 76 of 275 ICMhRC Annual Financia! Report for Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 Contributions: Save Time By Submitting Enrollments First REMOVED Minimize processing delays by ensuring that your employees CENTRAL CONTRA COSTA SANI DIST are enrolled in an ICMA-RC account before you submit 5019 IMHOFF PLACE contributions. The enrollment process is quick and easy. MARTINEZ CA 94553 Simply upload your employees information or enter their data directly into EZLink. January 1,2017 - December 31,_2017 Account Summary_ - This Period Year-to-Date Total Plan Assets $45,923,142.42 Beginning Balance $37,861,288.35 $37,861,288.35 Contributions/Other Credits $3,850,546.49 $3,850,546.49 If You Need Assistance Distributions/Other Debits -$1,570,804.85 -$1,570,804.85 --— Fees -$460.00 -$460.00 Call Your Client Services Team 800-326-7272 Gain/Loss $5,782,572.43 $5,782,572.43 Automated Access 24 hours/? days Ending Balance $45,923,142.42 $45,923,142.42 Website www.icmarc.org Asset Allocation Asset Percentage Balance Category ofAssets Plan Data Stable Value/Cash Management 25% $11,474,401.41 Plan Name CENTRAL CONTRA COSTA SANT DIST Bond 2% $754,572.45 Plan Number Guaranteed Lifetime Income 3% $1,259,874.61 Balanced/Asset Allocation 23% $10,701,670.27 If any of your data is incorrect, please contact Client Services so U.S. Stock 41% $19,065,187.57 11111111 that we can update your records. International/Global Stock 4% $1,766,188.83 h7 Specialty 2% $901,247.28 111111111 Total Assets 100% $45,923,142.42 Page 1 of 7 Please review your statement carefully.If you believe there is an error,please notify ICMA-RC at 800-326-7272 within 90 days of quarterend. March 15, 2018 Regular Board Meeting Agenda Packet- Page 77 of 275 Annual Financial Report for Your 401 Qualified Plan January 1, 2017 - December 31, 2017 Allocation Summary byFund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management VT PLUS Fund 25% N/A N/A $11,263,877.20 VT Cash Management 0% 210,523.9800 $1.00 $210,523.98 Welcome 0% 0.1327 $1.74 $0.23 Bond VT Vantagepoint Cor Bnd Idx 1% 23,112.7177 $11.57 $267,414.16 VT Western Asset Core Plus Bnd 1% 20,188.8179 $11.84 $239,035.60 VT Vantagepoint Infltn Focused 0% 8,620.4681 $11.69 $100,773.27 VT PIMCO High Yield 0% 16,445.2501 $8.96 $147,349.42 Guaranteed Lifetime Income VT Retirement IncomeAdvantage 3% 73,304.4227 $17.19 $1,259,874.61 Balanced/Asset Allocation VT Vantagepoint MS Ret Inc 0% 4,890.5277 $13.21 $64,603.88 VT Vantagepoint Milestone 2010 0% 8,432.8386 $14.11 $118,987.36 VT Vantagepoint Milestone 2015 0% 13,262.9641 $14.97 $198,546.57 VT Vantagepoint Milestone 2020 0% 11,692.9668 $15.77 $184,398.09 VT Vantagepoint Milestone 2025 1% 37,522.9596 $16.44 $616,877.47 VT Vantagepoint Milestone 2030 1% 38,655.7056 $17.35 $670,676.48 VT Vantagepoint Milestone 2035 1% 35,420.0939 $17.99 $637,207.50 VT Vantagepoint Milestone 2040 2% 36,417.6558 $18.87 $687,201.16 VT Vantagepoint Milestone 2045 1% 15,486.4311 $20.59 $318,865.62 VT Vantagepoint Milestone 2050 0% 1,299.4783 $17.54 $22,792.85 VT Vantagepoint Milestone 2055 0% 598.1944 $12.27 $7,339.84 VT Vantagepoint MP Cons Growth 1% 12,125.5318 $32.62 $395,534.84 VT Vantagepoint MP Trad Growth 4% 57,290.6214 $34.53 $1,978,245.18 VT Vantagepoint MP Lng-Trm Gr 5% 57,445.8789 $35.84 $2,058,860.32 VT Vantagepoint MP Glbl Eq Gr 5% 57,863.5350 $37.33 $2,160,045.77 VT Puritan Fund 1% 24,828.6653 $23.42 $581,487.34 Page 2 of 7 March 15, 2018 Regular Board Meeting Agenda Packet- Page 78 of 275 ICRC Annual Financial Report for Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2017 - December 31, 2017 Allocation Summary by Fund (continued) Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance U.S.Stock VT Vantagepoint Equity Income 4% 113,677.7965 $16.12 $1,832,486.07 VT Invesco Diversified Div 0% 7,476.9581 $20.37 $152,305.64 VT MFS Value 1% 12,038.3407 $40.56 $488,275.10 VT Vantagepoint 500 Stk Idx 4% 76,512.2883 $21.97 $1,680,974.99 VT Vantagepoint Brd Mkt Idx 10% 194,356.4202 $23.48 $4,563,488.76 VT Vantagepoint Grwth & Income 2% 39,997.6184 $21.75 $869,948.23 VT Parnassus Core Equity 0% 2,406.9612 $42.67 $102,705.03 VT Oppenheimer Main Street 0% 1,105.6842 $50.55 $55,892.33 VT Vantagepoint Growth 3% 62,876.5491 $19.14 $1,203,457.18 VT Contrafund 6% 21,836.8997 $122.47 $2,674,365.11 VT T Rowe Price Growth Stock 1% 8,132.1950 $61.26 $498,178.32 VT Vantagepoint Select Value 0% 2,911.2399 $19.83 $57,729.89 VT Victory Sycamore Est Value 0% 1,444.2185 $40.59 $58,620.83 VT Vantagepoint Aggressive Ops 5% 106,857.6091 $19.56 $2,090,134.85 VT AMG TimesSquare Mid Cap Gr 2% 51,303.8497 $18.40 $943,990.82 VT Carillon Eagle Mid Cap Gr 0% 2,369.6104 $59.32 $140,565.28 VT Vantagepoint Md/Sm Co Idx 3% 42,763.8978 $28.91 $1,236,304.29 VT Vantagepoint Discovery 0% 10,896.6176 $17.90 $195,049.45 VT Oppenheimer Discovery 1% 2,527.9509 $87.31 $220,715.40 International/Global Stock VT Vantagepoint International 1% 30,648.8737 $13.80 $422,954.47 VT Vantagepnt Ovrseas Eq Idx 1% 32,296.0901 $14.21 $458,927.44 VT Harbor International 0% 2,673.8276 $67.39 $180,189.24 VT Diversified International 2% 17,594.1448 $40.02 $704,117.68 Specialty VT Nuveen Real Estate Secs 1% 17,654.5202 $20.55 $362,800.42 VantageBroker 1% N/A N/A $538,446.86 Total 100% $45,923,142.42 Page 3 of 7 March 15, 2018 Regular Board Meeting Agenda Packet- Page 79 of 275 Annual Financial Report for Your 401 Qualified Plan January 1, 2017 - December 31, 2017 .Activity.Summary_by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management VT PLUS Fund $9,970,663.05 $820,819.15 -$660,113.49 $920,968.98 -$88.80 $211,628.31 $11,263,877.20 VT Cash Management $191,440.20 $47,442.92 -$15,000.00 -$14,214.46 -$30.50 $885.82 $210,523.98 Welcome $0.23 $0.00 $0.00 $0.00 $0.00 $0.00 $0.23 Bond VT Vantagepoint Cor Bnd Idx $352,979.28 $19,934.51 -$505.84 -$115,064.40 $0.00 $10,070.61 $267,414.16 VT Western Asset Core Plus Bnd $116,833.52 $10,417.96 -$10,284.44 $112,866.85 $0.00 $9,201.71 $239,035.60 VT Vantagepoint Infitn Focused $97,883.16 $281.73 -$238.27 $0.00 $0.00 $2,846.65 $100,773.27 VT PIMCO High Yield $64,232.29 $8,562.03 -$280.45 $68,922.95 $0.00 $5,912.60 $147,349.42 Guaranteed Lifetime Income VT Retirement IncomeAdvantage $1,427,862.94 $28,794.36 -$72,361.57 -$290,563.21 $0.00 $166,142.09 $1,259,874.61 Balanced/Asset Allocation VT Vantagepoint MS Ret Inc $56,007.82 $11,923.09 -$5,191.89 -$3,808.61 -$125.00 $5,798.47 $64,603.88 VT Vantagepoint Milestone 2010 $108,082.32 $462.69 -$2.33 $0.00 $0.00 $10,444.68 $118,987.36 VT Vantagepoint Milestone 2015 $178,945.67 $110.17 -$2.66 $0.00 $0.00 $19,493.39 $198,546.57 VT Vantagepoint Milestone 2020 $158,965.08 $9,467.97 -$4,048.35 $0.00 $0.00 $20,013.39 $184,398.09 VT Vantagepoint Milestone 2025 $477,692.55 $68,428.97 $0.00 $0.00 $0.00 $70,755.95 $616,877.47 VT Vantagepoint Milestone 2030 $456,026.50 $65,102.86 $0.00 $67,692.17 $0.00 $81,854.95 $670,676.48 VT Vantagepoint Milestone 2035 $464,730.47 $86,971.05 -$10,748.73 $5,503.73 $0.00 $90,750.98 $637,207.50 VT Vantagepoint Milestone 2040 $478,300.42 $97,863.27 $0.00 $10,194.67 $0.00 $100,842.80 $687,201.16 VT Vantagepoint Milestone 2045 $185,161.64 $71,107.16 $0.00 $16,891.97 $0.00 $45,704.85 $318,865.62 VT Vantagepoint Milestone 2050 $8,470.96 $6,873.10 $0.00 $4,563.42 $0.00 $2,885.37 $22,792.85 VT Vantagepoint Milestone 2055 $0.00 $2,759.95 $0.00 $3,936.15 $0.00 $643.74 $7,339.84 VT Vantagepoint MP Cons Growth $367,569.27 $202.04 -$6,767.52 $0.00 $0.00 $34,531.05 $395,534.84 VT Vantagepoint MP Trad Growth $1,904,434.93 $95,336.22 -$75,746.53 -$203,704.14 $0.00 $257,924.70 $1,978,245.18 VT Vantagepoint MP Lng-Trm Gr $1,848,464.26 $289,385.29 -$352,616.62 -$55,818.38 $0.00 $329,445.77 $2,058,860.32 VT Vantagepoint MP Glbl Eq Gr $1,644,330.04 $159,652.57 -$34,829.86 -$13,511.46 -$129.25 $404,533.73 $2,160,045.77 VT Puritan Fund $249,875.25 $269,890.22 $0.00 -$3,620.23 $0.00 $65,342.10 $581,487.34 Page 4 of 7 March 15, 2018 Regular Board Meeting Agenda Packet- Page 80 of 275 ICMARC Annual Financial Report for Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2017 - December 31, 2017 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance U.S.Stock VTVantagepoint Equity Income $1,725,814.56 $103,156.02 -$54,070.17 -$210,047.77 $0.00 $267,633.43 $1,832,486.07 VT Invesco Diversified Div $162,407.20 $7,859.25 $0.00 -$31,280.02 $0.00 $13,319.21 $152,305.64 VT MFS Value $0.00 $819.47 $0.00 $483,623.25 $0.00 $3,832.38 $488,275.10 VT AlhanzGI NFJ Div Value $352,929.29 $16,195.53 -$20.02 -$431,452.43 $0.00 $62,347.63 $0.00 VT Vantagepoint 500 Stk Idx $1,243,092.87 $274,470.54 -$26,086.73 -$90,911.94 -$25.64 $280,435.89 $1,680,974.99 VT Vantagepoint Brd Mkt Idx $3,694,740.86 $246,509.86 -$22,602.97 -$138,315.99 -$29.51 $783,186.51 $4,563,488.76 VT Vantagepoint Grwth & Income $712,686.78 $33,806.39 $0.00 -$36,133.74 $0.00 $159,588.80 $869,948.23 VT Parnassus Core Equity $62,467.05 $3,353.87 $0.00 $27,022.65 $0.00 $9,861.46 $102,705.03 VT Oppenheimer Main Street $25,371.09 $2,325.86 $0.00 $21,463.91 -$4.86 $6,736.33 $55,892.33 VT Vantagepoint Growth $1,065,773.07 $59,160.75 -$32,063.23 -$203,843.37 -$4.49 $314,434.45 $1,203,457.18 VT Contrafund $1,999,961.18 $229,231.39 -$48,530.65 -$116,848.99 -$12.05 $610,564.23 $2,674,365.11 VT Rowe Price Growth Stock $217,930.74 $30,954.23 -$807.37 $168,119.71 $0.00 $81,981.01 $498,178.32 VT Vantagepoint Select Value $43,177.74 $4,357.45 -$17,438.11 $20,153.28 $0.00 $7,479.53 $57,729.89 VT Victory Sycamore Est Value $0.00 $1,908.31 -$646.88 $51,656.69 $0.00 $5,702.71 $58,620.83 VT Gold Sachs Mid Cap Value $63,868.65 $1,557.45 $0.00 -$68,084.48 $0.00 $2,658.38 $0.00 VT Vantagepoint Aggressive Ops $1,724,059.83 $55,759.28 -$26,344.40 -$53,344.81 $0.00 $390,004.95 $2,090,134.85 VT AMG TimesSquare Mid Cap Gr $819,197.92 $53,092.81 -$37,151.71 -$71,255.57 $0.00 $180,107.37 $943,990.82 VT Carillon Eagle Mid Cap Gr $0.00 $570.91 $0.00 $139,761.74 $0.00 $232.63 $140,565.28 VT Harbor Mid Cap Growth $46,038.45 $9,100.78 $0.00 -$75,984.50 $0.00 $20,845.27 $0.00 VT Vantagepoint Md/Sm Cc Idx $756,740.10 $264,437.85 -$22,392.85 $88,543.18 -$9.90 $148,985.91 $1,236,304.29 VT Vantagepoint Discovery $151,554.13 $12,877.13 -$664.21 $5,043.91 $0.00 $26,238.49 $195,049.45 VT Oppenheimer Discovery $131,779.22 $17,281.73 $0.00 $26,891.11 $0.00 $44,763.34 $220,715.40 International/Global Stock VT Vantagepoint International $321,502.91 $31,467.19 -$18,095.80 $4,815.40 $0.00 $83,264.77 $422,954.47 VT Vantagepnt Ovrseas Eq Idx $326,493.21 $34,113.65 $0.00 $11,298.49 $0.00 $87,022.09 $458,927.44 VT Harbor International $134,649.58 $12,714.08 $0.00 -$437.73 $0.00 $33,263.31 $180,189.24 VT Diversified International $431,305.35 $141,896.83 -$8,683.26 $15,557.22 $0.00 $124,041.54 $704,117.68 Page 5 of 7 March 15, 2018 Regular Board Meeting Agenda Packet- Page 81 of 275 Annual Financial Report for Your 401 Qualified Plan January 1, 2017 - December 31, 2017 Activity Summary by Fund (continued]__ Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Specialty VT Nuveen Real Estate Secs $425,415.33 $29,778.60 -$6,467.94 -$106,564.06 $0.00 $20,638.49 $362,800.42 VantageBroker "' $413,379.39 $0.00 $0.00 $59,318.86 $0.00 $65,748.61 $538,446.86 Total Account $37,861,288.35 $3,850,546.49 -$1,570,804.85 $0.00 -$460.00 $5,782,572.43 $45,923,142.42 (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 Amentrade. Activity Detail Contributions/Other Credits Distributions/Other Debits Contributions $2,370,412.47 Distributions -$1,162,916.91 Roll-Ins $1,052,942.58 Beneficiary Transfers -$407,645.04 Beneficiary Transfers $407,645.04 Misc. Debits -$242.90 Misc. Credits $19,546.40 Total $3,850,546.49 Total -$1,570,804.85 Account Balance by Source Total Employer $40,901,526.16 Pre-Tax $5,021,616.26 Total Rollover $5,021,616.26 Ending Balance $45,923,142.42 Page 6 of 7 March 15, 2018 Regular Board Meeting Agenda Packet- Page 82 of 275 I�� �� Annual Financial Report for Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2017 - December 31, 2017 Contribution Summary Contributions Roll-ins Date Employer This Period $2,370,412.47 $1,052,942.58 01/31/2017 $199,320.93 Year to Date $2,370,412.47 $1,052,942.58 02/28/2017 $181,071.81 03/31/2017 $372,698.20 Activity dated outside the current period reflects 04/28/2017 $222,299.96 adjustments to your account to ensure proper crediting 05/31/2017 $180,182.96 of earnings. 06/30/2017 $179,051.08 07/12/2017 $646.75 07/13/2017 $517.29 07/31/2017 $181,606.86 08/31/2017 $175,227.50 09/29/2017 $169,107.14 11/02/2017 $156,844.13 11/06/2017 $325.94 11/30/2017 $139,937.86 12/29/2017 $211,574.06 Cash received from Employer $2,370,412.47 Total Contributions $2,370,412.47 Page 7 of 7 March 15, 2018 Regular Board Meeting Agenda Packet- Page 83 of 275 1401 A Plan Beneficiaries March 15, 2018 Regular Board Meeting Agenda Packet- Page 84 of 275 �CM/k�C Annual Financial Report for �(, Your 401 Qualified Plan BUILDING PUBLIC SEfTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 Contributions: Save Time By Submitting Enrollments First INOK JAMIE KING Minimize processing delays by ensuring that your employees CENTRAL CONTRA COSTA SD(BENE) are enrolled in an ICMA-RC account before you submit 5019 IMHOFF PLACE contributions. The enrollment process is quick and easy. MARTINEZ CA 94553 Simply upload your employees information or enter their data directly into EZLink. January 1, 2017 - December 31, 2017 Account Summary This Period Year-to-Date Total Pian Assets $246,311.19 Beginning Balance $222,612.94 $222,612.94 Distributions/Other Debits -$7,578.39 -$7,578.39 H You Need AssistanceGain/Loss $31,276.64 $31,276.64 - - Ending Balance $246,311.19 $246,311.19 Call Your Client Services Team 800-326-7272 Automated Access 24 hours/? days Website www.icmarc.org Asset Allocation Asset Percentage Balance Category of Assets Stable Value/Cash Management 18% $44,539.66 � U.S. Stock 82% $201,771.53 Ir 7171 R1 lata Total Assets 100% $246,311.19 Plan Name CENTRAL CONTRA COSTA SD(BENE) J Plan Number 111 .r If any of your data is incorrect, please contact Client Services so that we can update your records. Page 1 of 3 Please review your statement carefully.If you believe there is an error,please notify ICMA-RC at 800-326-7272 within 90 days of quarter end. March 15, 2018 Regular Board Meeting Agenda Packet- Page 85 of 275 Annual Financial Report for Your 401 Qualified Plan January 1, 2017 - December 31, 2017 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management VT PLUS Fund 18% N/A N/A $44,539.66 U.S.Stock VT Vantagepoint Brd Mkt Idx 8% 840.2506 $23.48 $19,729.08 VT Contrafund 4% 82.6704 $122.47 $10,124.64 VT AMG TimesSquare Mid Cap Gr 4% 528.4482 $18.40 $9,723.45 VT Vantagepoint Md/Sm Co Idx 66% 5,610.3202 $28.91 $162,194.36 Total 100% $246,311.19 .Activit Summary by Fund T Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management VT PLUS Fund $43,683.41 $0.00 $0.00 $0.00 $0.00 $856.25 $44,539.66 U.S.Stock VT Invesco Diversified Div $78,159.52 $0.00 $0.00 -$78,240.43 $0.00 $80.91 $0.00 VT Vantagepoint 500 Stk Idx $68,860.80 $0.00 -$5,052.26 -$72,735.00 $0.00 $8,926.46 $0.00 VT Vantagepoint Brd Mkt Idx $16,309.26 $0.00 $0.00 $0.00 $0.00 $3,419.82 $19,729.08 VT Contrafund $7,655.67 $0.00 $0.00 $0.00 $0.00 $2,468.97 $10,124.64 VT AMG TimesSquare Mid Cap Gr $7,944.28 $0.00 $0.00 $0.00 $0.00 $1,779.17 $9,723.45 VT Vantagepoint Md/Sm Co Idx $0.00 $0.00 -$2,526.13 $150,975.43 $0.00 $13,745.06 $162,194.36 Total Account $222,612.94 $0.00 -$7,578.39 $0.00 $0.00 $31,276.64 $246,311.19 Page 2 of 3 March 15, 2018 Regular Board Meeting Agenda Packet- Page 86 of 275 IC��/R(; n� Annual Financial Report for Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2017 - December 31, 2017 Activity Detail Contributions/Other Credits Distributions/Other Debits Distributions -$7,578.39 Total $0.00 Total -$7,578.39 Account Balance by Source Total Employer $246,311.19 Page 3 of 3 March 15, 2018 Regular Board Meeting Agenda Packet- Page 87 of 275 Fund Perf-ormance And Fees (Fund perfomance 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 2017. March 15, 2018 Regular Board Meeting Agenda Packet- Page 88 of 275 ICMA-RC EZLink Page 1 of 14 Fund Performance Fund Performance 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 investors shares,when redeemed,may be worth more or less than their original cost.For current performance,visit www.icmarc.org. Quarterly Report as of 12/31/2017 © Show Benchmarks Show Most Recent Monthly Report Stable Value/Cash Management QTR EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VT PLUS Funda B,c D,E 2.02% 1.97% 1.97% 1.94% 2.71% - Oct 2013 0.72% 0.72% ICE BofAML US 3-Mo.T-Bill Index 1.14% 0.86% 0.86% 0.27% 0.39% (Annualized)' Summary and holdings information is available for the PLUS Fund on a monthly basis.View PLUS Fund Information.Crediting rate for month ending 01/31/2018 is 2.06% VT Cash ManagementD•E,F.'1 0.18% 0.49% 0.49% 0.10% 0.31% Mar 1999 0.44% 0.44% Ibbotson US 30-Day T-Bill indeX2.3 0.26% 0.80% 0.80% 0.21% 0.30% Crane Government Retail Money 0.11% 0.30% 0.30% 0.08% 0.27% Market Fund Index^ 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 12/31/2017 • 7 Day Current Yield: 0.89% • 7 Day Effective Yield: n/a of 275 02/02/18 ICMA-RC EZLink Page 2 of 14 Bond QTR. EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VT Vantag_epoint Cor Bnd Id XD.E.G.11, III 0.43% 3.30% 3.30% 1.86% 3.76% Apr 1999 0.24% 0.19% Bloomberg Barclays U.S.Agg Bond 0.39% 3.54% 3.54% 2.10% 4.01% Index2•s VT Western Asset Core Plus Bnd°E, G,II,III 0.47% 6.95% 6.95% - 3.84% Jan 2015 0.52% 0.45% Bloomberg Barclays U.S.Agg Bond 0.39% 3.54% 3.54% 2.10% 4.01% Index2,s Morningstar Intermediate-Term 0.29% 3.71% 3.71% 2.05% 4.06% Bond2,6 VT Vantageooint Infltn FocusedC,D.E• G,II 1.21% 2.90% 2.90% (0.27%) 3.18% Oct 2013 0.52% 0.52% Bloomberg Barclays U.S.Treasury 1.26% 3.01% 3.01% 0.13% 3.53% Inflation-Linked Bond Index2•7 Morningstar Inflation-Protected 1.14% 2.72% 2.72% (0.18%) 2.99% Bond2.6 VT PIMCO Hi h Yield°•E,G.H,11,III 0.09% 6.74% 6.74% 5.02% 6.56% Jul 2002 0.81% 0.80% ICE BofAML US High Yield BB-B Const 0.39% 6.98% 6.98% 5.59% 7.33% Index2•e Morningstar High Yield Bond2.6 0.46% 6.47% 6.47% 4.63% 6.43% Guaranteed Lifetime Income QTR. EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET 3.20% 13.09% 13.09% 7.17% 7.64% Aug 2010 1.70% 1.70% https:Mjwiip]Oczo4jxF '@6rAft$6timpM mtg;/kpdFs Ffo nqrajfip90 of 275 02/02/18 ICMA-RC EZLink Page 3 of 14 QTR. EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12131/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VT Retirement IncomeAdvantaae°•E, I Custom Benchmark9 3.63% 14.07% 14.07% 8.81% Balanced/Asset Allocation QTR. EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VT Vantagepoint MS Ret IncC°•C.II•J 2.01% 8.90% 8.90% 4.56% 4.00% Oct 2013 0.66% 0.66% Bloomberg Barclays U.S.Int Agg Bond Index2.1 D (0.07%) 2.27% 2.27% 1.70% 3.53% Custom Benchmark" 2.17% 8.75% 8.75% 5.72% 4.89% Morningstar Target-Date Retirement2• 6 2.01% 8.81% 8.81% 4.48% 4.07% VT Vantagepoint Milestone 201 Oc.0, E,11,J 2.17% 9,63% 9.63% 5.81% 4.56% Oct 2013 0.67% 0.67% Bloomberg Barclays U.S,Int Agg Bond (0.07%) 2.27% 2.27% 1.70% 3.53 Index2�10 96 Custom Benchmark" 2.35% 9.39% 9.39% 7.02% 5.61% Morningstar Target-Date 2000-20102 233% 10.15% 10.15% 5.78% 4.19% 6 VT Vantagepoint Milestone 2015c,D, E,11,J 2,39% 10.89% 10.89% 6.63% 4.66% Oct 2013 0.67% 0.67% Bloomberg Barclays U.S Int Agg Bond (0.07%) 2.27% 2.27% 1.70% 3.53% Indexz 10 Custom Benchmark11 2.73% 10.79% 10.79% 7.93% 5.78% Morningstar Target-Date 201.52.6 2.62% 11.29% 11.29% 6.47% 4.44% of 275 02/02/18 ICMA-RC EZLink Page 4 of 14 QTR EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VT Vantagepoint Milestone 2020C•D. 2.74% 12.40% 12.40% 7.61% 4.92% Oct 2013 0.68% 0.68% E,11,J S&P 500 Index2.12 6.64% 21.83% 21.83% 15.79% 8.50% Custom Benchmark11 3.14% 12.31% 12.31% 8.99% 6.08% - Morningstar Target-Date 20202.6 2.92% 12.46% 12.46% 6.76% 4.54% VT Vantagepoint Milestone 2025C.0, E.II,J 3.14% 14.09% 14.09% 8.59% 5.22% Oct 2013 0.70% 0.70% S&P 500 Index2.12 6.64% 21.83% 21.83% 15.79% 8.50% Custom Benchmark" 3.61% 14.05% 14.05% 10.02% 6.40% Morningstar Target-Date 20252.6 3.46% 14.67% 14.67% 7.93% 4.94% VT Vantagepoint Milestone 2030c,D. E.41 3.58% 15.82% 15.82% 9.48% 5.54% Oct 2013 0.73% 0.73% S&P 500 Index2.12 6.64% 21.83% 21.83% 15.79% 8.50% Custom Benchmark1l 4.07% 15.71% 15.71% 10.92% 6.71% Morningstar Target-Date 20302.6 3.98% 16.57% 16.57% 8.74% 5.12% VT Vantagepoint Milestone 2035c,D, E.II,J 3.99% 17.66% 17.66% 10.38% 5.88% Oct 2013 0.75% 0.75% S&P 500 Index2,12 6.64% 21.83% 21.83% 15.79% 8.50% Custom Benchmark71 4.53% 17.47% 17.47% 11.82% 7.09% Morningstar Target-Date 20352.6 4.38% 18.43% 18.43% 9.66% 5.40% VT Vantagegoint Milestone 2040C.D, E.II,J 4.43% 19.20% 19.20% 11.10% 6.23% Oct 2013 0.76% 0.76% S&P 500 Index2.12 6.64% 21.83% 21.83% 15.79% 8.50% Custom Benchmark13 5.02% 19.19% 19.19% 12.52% 7.41% Morningstar Target-Date 20402.6 4.71% 19.52% 19.52% 10.03% 5.49% 4.78% 20.41% 20.41% 11.44% - 10.46% Oct 2013 0.78% 0.78% httPS:MQY441i�9,c2OMRWor4fL$6MMM§ gfWgff@VMRftkiP92 of 275 02/02/18 ICMA-RC EZLink Page 5 of 14 QTR. EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VT Vantagepoint Milestone 2045C,D, E,II,J S&P 5001ndex2•72 6.64% 21.83% 21.83% 15.79% 8.50% Custom Benchmark13 5.37% 20.39% 20.39% 12.90% - Morningstar Target-Date 20452.6 4.90% 20.51% 20.51% 10.45% 5.66% - VT Vantagepoint Milestone 2050c,D, F 11,J 4.84% 20.55% 20.55% 11.36% - 11.23% Feb 2014 0.80% 0.80% S&P 5001ndex2.12 6.64% 21.83% 21.83% 15.79% 8.50% - Custom Benchmark13 5.45% 20.64% 20.64% 12.96% - Morningstar Target-Date 20502.6 5.01% 20.67% 20.67% 10.48% 5.68% - VT Vantagepoint Milestone 2055°E. II,W.),K 4.87% 20.41% 20.41% - - 14.74% Nov 2016 0.98% 0.89% S&P 5001ndex2•12 6.64% 21.83% 21.83% 15.79% 8.50% - Custom Benchmark13 5.45% 20.64% 20.64% - - Morningstar Target-Date 20552.6 5.04% 21.08% 21.08% 10.87% 6.82% VT Vantagepoint MP Cons Growths D,E.II 2,00% 9.43% 9.43% 5.58% 4.41% Oct 2013 0.68% 0.68% Bloomberg Barclays U.S.Intggg Bond Index2,10 (0.07%) 2.27% 2.27% 1.70% 3.53% Custom Benchmark11 2.30% 9.08% 9.08% 6.73% 5.39% Morningstar Allocation--30%to 5045 2,16% 9.86% 9.86% 5.69% 4.67% EquiV,6 VT Vantagepoint MP Trad Growth- D.E,II 3.29% 14.64% 14.64% 8.25% 5.39% Oct 2013 0.69% 0.69% S&P 500 lndex2 12 6.64% 21.83% 21.83% 15.79% 8.50% Custom Benchmark71 3.85% 14.48% 14.48% 9.63% 6.45% 3.41% 13.21% 13.21% 8.03% 5.53% https: llt9r> >�1gLa>�rot�xtR9lb� tltfig/ dB� r# i}d�a93 of 275 02/02/18 ICMA-RC EZLink Page 6 of 14 QTR EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET Morningstar Allocation--50%to 70% Equiry2,6 VT Vantagepoint MP Lng-Trm Grp D. E,II 4.13% 18.32% 18.32% 10.07% 5.94% Oct 2013 0.71% 0.71% S&P 5001ndex2.12 6.64% 21.83% 21.83% 15.79% 8.50% Custom Benchmark13 4.95% 18.40% 18.40% 11.69% 7.05% Morningstar Allocation--70%to 85% 4.06% 15.80% 15.80% 9.22% 5.38% EquiV,6 VT Vantagepoint MP GIN Eq Grc,D,E, II,L 4.95% 24.06% 24.06% 11.84% 6.19% - Oct 2013 0.80% 0.80% MSCI ACWI Index(Net)2.14 5.73% 23.97% 23.97% 10.80% 4.65% Custom Benchmark's 5.79% 24.11% 24.11% 13.33% 7.22% Morningstar World Large Stock2.6 4.98% 23.61% 23.61% 10.76% 4.80% VT Puritan@ FundD.E,II,M 4.59% 18.74% 18.74% 11.08% 7.09% Apr 1999 0.55% 0.55% S&P 500 Index2•12 6.64% 21.83% 21.83% 15.79% 8.50% Morningstar Allocation--50%to 70% 3.41% 13.21% 13.21% 8.03% 5.53% EquiV,6 - U.S. Stock QTR. EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VT Vantagepoint Equity Incomes D, E.II,N 5.29% 16.31% 16.31% 12.36% 6.72% Oct 2013 0.62% 0.62% Russell 1000 Value Indexz 76 5.33% 13.66% 13.66% 14.04% 7.10% Morningstar Large Value2.6 5.99% 15.94% 15.94% 13.33% 6.92% https:Medfnk!c2Od& m ag6ar&MaothtsAA adft€falckrAn ipp94 of 275 02/02/18 ICMA-RC EZLink Page 7 of 14 QTR. EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VT Invesco Diversified Div°E,11•111•" 2.94% 8.41% 8.41% - - 9.60% Dec 2013 0.59% 0.57% S&P 500 Index2,12 6.64% 21.83% 21.83% 15.79% 8.50% - Morningstar Large Va/ue2.6 5.99% 15.94% 15.94% 13.33% 6.92% - VT MFS@ Value D,E.11,N - - - - - 0.79% Dec 2017 0.59% 0.59% Russell 1000 Value Index2-t6 5.33% 13.66% 13.66% 14.04% 7.10% - Morningstar Large Value2,6 5.99% 15.94% 15.94% 13.33% 6.92% VT Vantagepoint 500 Stk Idx°E,11,111 6.70% 21.58% 21.58% 15.58% 8.30% - Apr 1999 0.24% 0.19% S&P 5001ndex2•72 6.64% 21.83% 21.83% 15.79% 8.50% - VTVantageooint Brd Mkt Idx°•E,11,111 6.20% 20.97% 20.97% 15.43% 8.53% - Apr 1999 0.25% 0.20% Russell 3000 Index2.17 6.34% 21.13% 21.13% 15.58% 8.60% - VT Vantaggooint Grwth&Incomes D,E,II 6.36% 23.23% 23.23% 15.22% 8.40% - Oct 2013 0.58% 0.58% S&P 5001ndex2•12 6.64% 21.83% 21.83% 15.79% 8.50% - Morningstar Large Blendz 6 6.41% 20.44% 20.44% 14.24% 7.61% - VT Parnassus Core Equity°,E,11 5.52% 16.58% 16.58% - - 8.84% Nov 2014 0.87% 0.87% S&P 500 Index2.12 6.64% 21.83% 21.83% 15.79% 8.50% - Morningstar Large Blend2.6 6.41% 20.44% 20.44% 14.24% 7.61% - VT Oppenheimer Main Street°,E.11 2.10% 16.98% 16.98% 14.55% - 15.04% Dec 2011 0.69% 0.69% S&P 5001ndex2,12 6.64% 21.83% 21.83% 15.79% 8.50% - Morningstar Large Blend2.6 6,41% 20.44% 20.44% 14.24% 7.61% VT Vantageooint Growth,°•E,11,N 6.39% 30.65% 30.65% 14.99% 6.65% Oct 2013 0.67% 0.67% Russell 1000 Growth Indexz 1s 7.86% 30,21% 30.21% 17.33% 10.00% Morningstar Large Growth2,6 6.44% 27.67% 27.67% 15.29% 8.31% VTContrafund@°.E,It.M•N 6.75% 32.25% 32.25% 16.43% 8.96% Apr 1999 0.68% 0.68% https:K4emifnk5ic2od&F?maa6an&M o/kgad&IfOCWAR iVP95 of 275 02/02/18 ICMA-RC EZLink Page 8 of 14 QTR EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET S&P 500 Index2.12 6.64% 21.83% 21.83% 15.79% 8.50% Morningstar Large Growth2.6 6.44% 27.67% 27.67% 15.29% 8.31% VT T Rowe Price@ Growth Stock°I. 11,N,° 5.98% 33.31% 33.31% 17.59% 9.74% - Dec 2004 0.93% 0.93% S&P 500 index2.12 6.64% 21.83% 21.83% 15.79% 8.50% Morningstar Large Growth2.6 6.44% 27.67% 27.67% 15.29% 8.31% VT Vantagepoint Select Value°°•E,"• N P 4.20% 16.65% 16.65% 12.63% 8.71% Oct 2013 0.87% 0.87% Russell Midcap Value Index2-19 5,50% 13.34% 13.34% 14.68% 9.10% Morningstar Mid-Cap Valuez 6 5.35% 13.22% 13.22% 13.25% 8.06% VT Victo!�t S,ycamore Est Value 0.E.11• N P 5.83% - - - - 10.00% Jun 2017 0.72% 0.72% Russell Midcap Value Index2.19 5.50% 13.34% 13.34% 14.68% 9.10% - Morningstar Mid-Cap Value2.6 5.35% 13.22% 13.22% 13.25% 8.06% VT Vantagepoint Aggressive 01sc•°, E.II,N,P 6.25% 22.56% 22.56% 13.93% 7.73% - Oct 2013 0.66% 0.66% Russell Midcap Growth Index2.20 6.81% 25.27% 25.27% 15.30% 9.10% Morningstar Mid-Cap Growth2.6 6.02% 23.91% 23.91% 13.73% 7.67% VT AMG TimesSauare Mid Co Gr° E,II,N,P 5.95% 22.40% 22.40% - - 9.35% Dec 2013 1.18% 1.18% Russell Midcap Growth Index2.20 6,81% 25.27% 25.27% 15.30% 9.10% - Morningstar Mid-Cap Growth2,6 6.02% 23.91% 23.91% 13.73% 7.67% - VT Carillon Eagle Mid Ca�Gr°,E,11,N• 0.17% Dec 2017 0.83% 0.83% P Russell Midcap Growth Index2.20 6.81% 25.27% 25.27% 15.30% 9.10% - Morningstar Mid-Cap Growth 2.6 6.02% 23.91% 23.91% 13.73% 7.67% https:MWblk-§,c2O4&F%§fPIfL36BMVMMOtg;/48489ffgC iRft*96 of 275 02/02/18 ICMA-RC EZLink Page 9 of 14 QTR. EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VT LSV Small Cap Value°•E,11,W,"•Q - - - - - 0.25% Dec 2017 1.13% 1.10% Russell 2000 Value Index2 21 2.05% 7.84% 7.84% 13.01% 8.17% - Morningstar Small Va1ue2,6 3.50% 8.54% 8.54% 12.23% 8.22% VT Vantagepoint Md/Sm Co Idx°r. u.w.Q 5.17% 16.71% 16.71% 14.36% 9.13% Apr 1999 0.25% 0.20% Russell 2500 Index2,22 5.24% 16.81% 16.81% 14.33% 9.22% VT Vantakooint Discovery °E•"Q 3.47% 16.01% 16.01% 13.58% 8.33% - Oct 2013 0.63% 0.63% Russell 2000 Index2.23 3.34% 14.65% 14.65% 14.12% 8.71% Morningstar Small Blena2.6 3.54% 12.28% 12.28% 12.99% 8.13% - VT Oppenheimer Discovery°•c"•"•Q 7.04% 29.41% 29.41% - - 9.66% Sep 2013 0.87% 0.87% Russell 2000 Growth Index2.24 4.59% 22.17% 22.17% 15.21% 9.19% - Morningstar Small Growth2.6 4.70% 21.50% 21.50% 13.96% 8.42% International/Global Stock QTR. EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VTVantagepoint International c,D,E,K L 3.99% 26.72% 26.72% 7.48% 2.40% Oct 2013 0.85% 0.85% MSCI EAFE Index(Net)2,25 4.23% 25.03% 25.03% 7.90% 1.94% Morningstar Foreign Large Blend2.6 3.94% 25.12% 25.12% 7.27% 1.79% VT Vantapnt Ovrseas Eq Idx°E•"111, 3.80% 25.31% 25.31% 7.47% 1.87% - Apr 1999 0.34% 0.29% MSCI SAFE Index(Net)2,25 4.23% 25.03% 25.03% 7.90% 1.94% VT Harbor lnternational°•E,1'•Ill,L 2.11% 22.58% 22.58% 4.96% - 10.03% Dec 2008 1.06% 0.97% of 275 02/02/18 ICMA-RC EZLink Page 10 of 14 QTR EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET MSCI EVE Index(Net)z,25 4.23% 25.03% 25.03% 7.90% 1.94% Morningstar Foreign Large Blend2.6 3.94% 25.12% 25.12% 7.27% 1.79% VT Diversified Internationale E.11•4 N 3.68% 26.65% 26.65% 8.79% 2.19% Dec 2004 1.05% 1.05% MSCI EAFE Index(Net)2.25 4.23% 25.03% 25.03% 7.90% 1.94% Morningstar Foreign Large Growth2.6 4.33% 30.87% 30.87% 8.51% 2.75% VT Vantagepoint Emerging MrktsD.E. 11,R 7.38% - - - - 13.88% Dec 2017 1.05% 1.05% MSCI Emerging Markets Index(Net)2. 26 7.44% 37.28% 37.28% 4.35% 1.68% - Morningstar Diversified Emerging 6.27% 34.17% 34.17% 4.09% 1.63% Mkts7•6 Specialty QTR EXPENSE RATIO ENDED 1 5 10 SINCE INCEPTION FUND NAME/BENCHMARK 12/31/17 YTD YEAR YEAR YEAR INCEPTION DATE GROSS NET VT Nuveen Real Estate 5ec5D,E,rr,5 2.39% 5.61% 5.61% 9.19% - 17.00% Jul 2009 1.05% 1.05% MSCI US REIT Index(Gross)2 27 1.41% 5.07% 5.07% 9.34% 7.44% - Morningstar Real Estatez 6 2.09% 6.22% 6.22% 8.68% 6.76% 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 monrli end and benchmark/peergroup performance is available on the 10th business day after quarter end.Information prior to those time periods maybe incomplete. Please refer to httoWwww.icinnrc.ore/tor-individrials/atnnsmart/elossary.hm?for aglossary of investment and fee related terms. INVESTMENT OPTION Disclosures https�49?4# ic2DitWRW#u//PJ,agWYkPMOMV/�OAWS]FfgfWn;q*98 of 275 02/02/18 ICMA-RC EZLia Page I 1 of 14 A. VF PLUS Fund return is annualized for all periods. 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 B. reflect any such alternative fee arrangements. C. Performance information for this class prior to its inception date is the performance of the Fund adjusted to reflect the estimated fees and expenses of this class. Before investing in the Fund you should carefully consider your investment goals,tolerance for risk,investment time horizon,and personal circumstances.There is no guarantee that the Fund will D. meet its investment objective and you can lose money. The Fund is an investment option of VantageTrust,a group trust established and maintained by VantageTrust Company,LLC a wholly owned subsidiary of ICMA-RC.VantogeTrust provides for the commingling of assets of certain trusts and plans as described in its Declaration of Trust,and is only available for investment by such eligible trusts and plans.The Fund is not a mutual fund.Its units E. are not deposits of VantageTrust Company and are not insured by the Federal Deposit Insurance Corporation or any other agency.The Fund is a security that has not been registered under the Securities Act of 1933 and is exempt from investment company registration under the Investment Company Act of 1940.For additional information regarding the Fund,including a description of the principal risks,please consult the VantageTrust Funds Disclosure Memorandum,which is available when plan administration clients log in at www.icinarc.org,at www.vantagepointfunds.org for institutions,or upon request by calling 800-669-7400. The Fund is invested in a single registered mutual fund,the Fidelity Money Market Government Portfolio.Investments in the fund are not insured orguaranteed by the Federal Deposit Insurance F. Corporation at,any other government agency.It is possible to lose money by investing in the fund. 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 G. holders of these securities or may declare bankruptcy.Fixed income securities fluctuate in value as interest rates change.When interest rates rise,tire market prices of fixed income securities will usually decrease;when interest rotes fall,the market prices of fixed income securities usually will increase. 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"investmentgrade"securities.The values of these securities are particularly sensitive to changes in interest rates,issuer creditworthiness,and H. economic and political conditions.The market prices of these securities may decline significantly in periods ofgenerol economic difficulty,may be harder to value,and may be less liquid than higher rated securities. Prudential Retirement Insurance and Annuity Company(Prudential),GA COA 808003,Hartford,CT.Neither Prudential nor 1CMA-RCguorantees 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%.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 L annuity is issued under Contract for #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.02017 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. 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 J. guarantee that the Fund will provide adequate income at and through an investor's retirement. Performance information for this class prior to its inception date is the performance of the corresponding Vantagepoint Fund adjusted to reflect the estimated fees and expenses of this class.The K. Fund is a collective investment trust fund that was launched with the some investment objective,strategies and underlying management team as the corresponding Vantagepoint Fund.The Vantagepoint Funds were liquidated in October 2016. 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 L. instruments that provide exposure to foreign currencies)may experience gains or losses solely based on changes in the exchange rate between for 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. M.PURITAN and CONTRAFUND are registered service marks of FMR LLC.Used with permission. N. 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 post different types of securities have experienced cycles of outperformance and underperformance in comparison to rhe market in general.For example,growth stocks have performed best during the later stages of economic https: } gc � � g�/� t�/, g�� 0 } ncp� 99 of 275 02/02/18 ICMA-RC EZLink Page 12 of 14 expansion and value stocks have performed best during periods of economic recovery.Bath 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. O. T Rowe Price®is a registered trademark of T.Rowe Price Gr oup,Inc-all rights reserved. P. 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. 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- Q. capitalization companies are generally subject to greater price volatility than those of larger companies due to less certain growth prospects,the lower degree of hquidiry 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. R. Performance information for this class prior to its inception date is the performance of the underlying fund adjusted to reflect the estimated fees and expenses of this class. S. 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 It. VantageTrust Funds invest either in collective investment funds or underlying registered funds,Please refer to the underlying fund's disclosure documents for additional information on fund fees and expenses. /it. Differences between the net expense ratio and gross expense ratio of a fund are typically due to fee waivers,expense reimbursements,expense limits,and/or the reimbursement of fees to the fund. BENCHMARK Disclosures The Intercontinental Exchange Bank of America Merrill Lynch("ICE BoJAML")US 3-Monti[Treasury Bill Index is comprised of a single U.S.Treasury Bill issue purchased at the beginning of each month 1, 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. Certain information including,but not limited to,benchmark performance or other performance and/or fee information,is provided by Morningstar,inc.,m 2017 Al)rights reserved.This 2. information:(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 and/or its content providers are responsible for any damages or losses arising from any use of information.Morningstar is a registered it of Morningstar Inc. 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 Government Retail Money Market Fund Index is a simple average of government retail money market mutual funds tracked by Crone Data. 5. The Bloomberg Barclays U.S.Aggregate Bond Index consists of investment-grade U.S.fixed income securities. 6. The Morningstar category represents the average return for a category of funds with similar investment objectives and strategies.The average is calculated and funds are assigned to a category by Morningstar. 7. The Bloomberg Barclays U.S.Treasury Inflation-Linked Bond Index,consists of all U.S.Treasury inflation protected securities rated investmentgrade or better,having at least one year to final maturity and at least$250 million par amount outstanding. The intercontinental Exchange Bank of Americo Merrill Lynch("ICE BofAMt)US High Yield BB-B Constrained Index[rocks the performance of BB-and B-rated fixed income securities,with total index 8. allocation to an individual issuer limited to 2%. The VT Retirement IncomeAdvantage custom benchmark is comprised of the market indexes of the funds in which the VT Retirement IncomeAdvantage Fund invests,in weighted percentages that 9. correspond to the historical target allocation to those funds and the historical market indexes.Should the target allocations for the VT Retirement IncomeAdvantage Fund or the market indexes of the funds change,the percentage allocations to the corresponding indexes or the market indexes will also change. 10. The Bloomberg Barclays U.S.Intermediate Aggregate Bond Index consists of investment-grade U.S,fixed income securities with maturities of 1 to 10 years. The custom benchmark is comprised of the Intercontinental Exchange Bank ofAmerica Merrill Lynch i-3 Year US Corporate&Government Index,Bloomberg Barclays U.S.Aggregate Bond Index, 11. Bloomberg Barclays U.S.Treasury Inflation-Linked Bond Index,S&P 500 Index,Russell 20000D Index,and MSCI ACWI ex USA Index(Net)in weighted percentages that correspond to the historical target allocations for the asset classes these indexes represent. 12. The S&P 500 index consists of 500 companies representing larger capitalization stocks traded in the U.S. https:p j�j ic2p48 RRW#O lft$�"'IJMPMMMtg;//(99'""w"&-�-rf-& nRaff 100 of 275 02/02/18 ICMA-RC EZLink Page 13 of 14 13. The custom benchmark is comprised of the Intercontinental Exchange Bonk of America Merrill Lynch 1.3 Year US Corporate&Government Index,Bloomberg Barclays U.S.Aggregate Bond Index,S&P 500 Index,Russell 20000 Index,and MSCI ACWI ex USA index(Net)in weighted percentages that correspond to the historical target allocations for the asset classes these indexes represent. The MSCI All Country World Index(Net)is o free float-adjusted market capitalization weighted index that is designed to measure the equity market performance of large and mid cap segments of 14. developed and emerging markets.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. i5. The custom benchmark is comprised of the S&P 500 Index,Russell 20000 Index,and MSCI ACWI ex USA Index(Net)in weighted percentages that correspond to the historical target allocations for the asset classes these indexes represent. Ib. The Russell 10000 Value Index measures the performance of the large-cap value segment of the U.S.equity universe.It includes those Russell 10000 Index companies with lower price-to-book ratios and lower expected growth values. 17. The Russell 30000 Index includes,and measures the performance of,the largest 3,000 U.S.publicly traded companies based on marker capitalization,representing a substantial portion of the investable U.S.equity market. 18. The Russell 10000 Growth Index measures(lie pet formance of the large-cap growth segment of the U.S.equity universe.It includes those Russell 10000 Index companies with higher price-to-book ratios and higher forecasted growth values. The Russell Midcap0 Value Index measures the performance of the mid-cap value segment of the U.S.equity universe.It includes those Russell Midcop0 Index companies with lower price-to-book 79. ratios and lower forecasted growth values. 20. The Russell Midcap0 Growth Index measures the performance of the mid-cap growth segment of the U.S.equity universe.It includes those Russell Midcap0lndex companies with higher price-to- book ratios and higher forecasted growth values. 21. The Russell 20000 Value Index measures the performance of those Russell 2000 companies with lower price-to-book ratios and lower forecasted growth values. 12. The Russell 2500-measures the performance of the small to mid-cap segment of the U.S.equity universe,commonly referred to as"smid"cap.The Russell 2500—Index is a subset of the Russell 30000D 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 rmenrbership. 13. The Russell 20000 Index measures the performance of the small-cap segment of the U.S.equity universe.The Russell 2000M Index is a subset of the Russell 30000 Index,and includes approximately 2,000 of the smallest securities based on a combination of their market cap and current index membership. 24. The Russell 20000 Growth Index measures the perforrnonce of those Russell 20000 companies with higher price-to-book ratios and higher forecasted growth values. The MSCI Europe Australasia Far East(SAFE)Index(Net)is a free float-adjusted market capitalization index of equity securities that is designed to measure the equity in of performance of 15.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. The MSCI Emerging Markets Index(Net)is a free float-adjusted market capitalization index of equity securities that is designed to measure the equity market performance of emerging markets.The 26. 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. 27 The MSCI US REIT Index reflects the aggregate common stock performance of REITs(Real Estate Investment Trusts)that own,develop,and manage properties. https: gc { ( ,� /, �� znq�j 101 of 275 02/02/18 ICMA-RC EZLink Page 14 of 14 https (g } 5ie �1} a� l ��n¢ p102 of 275 02/02/18