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HomeMy WebLinkAbout2006 01 31 Documentation Presented During Meeting Regarding Regular 303Date: January 31, 2006 DOCUMENTATION PRESENTED DURING THE JANUARY 31, 2006 REGULAR BOARD OF TRUSTEES MEETING REGARDING AGENDA ITEM 303. TRUSCo CAPITAL MANAGEMENT Prepared Exclusively For: City of Winter Springs General Employees' Pension Plan Investment Review Fourth Quarter 2005 The Hurt Building -Atlanta, GA Molly Halcom Investment Manager 407-237-4372 molly.halcom @truscocapital.com Dianne Garcia Relationship Manager 407-237-4513 dianne.garcia @ suntrust.com H z w H z 0 v w O W Q H Period Ending ~ Table of Contents December 31, 2005 I. Market Update II. City of Winter Springs General Employees' Pension Plan ^ Historical Market Values ^ Account Activity Summary ^ Historical Asset Allocation ^ Portfolio Composition ^ Investment Performance III. Appendix City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT ~ z 0 U W Period Ending December 31, 2005 Please refer to appendix for full disclosure. Market Snapshot: December 31, 2005 . • ~ ' ~~ 7248.29 0.0 2.7 5.8 , 4.9 4.9 7.8 14.4 ~ 10717.50 -0.6 2.0 5.5 1.7 1.7 3.6 11.2 - 2205.32 -1.2 2.5 7.2 1.4 1.4 4.9 18.2 ~~~ 1306.05 0.1 2.1 6.2 6.3 6.3 8.6 15.4 1916.74 0.5 2.0 7.0 6.8 6.8 71.9 22.9 - ~~~ 12517.69 0.0 7.9 5.4 4.6 4.6 7.7 14.5 ' - ~ 593.22 -0.7 1.4 5.3 3.5 3.5 4.8 11.3 650.67 0.8 2.7 6.2 6.3 6.3 10.9 17.5 - ~ • ~ 339.66 -0.3 3.0 7.1 5.3 5.3 5.8 132 - ~ ~ ~ - 423.58 0.6 1.3 5.2 7.1 7.1 11.8 17.5 = •' ~ ~ 587.68 -0.8 2.8 5.9 2.9 2.9 3.4 10.6 ' • ' ~~ 709.35 0.5 1.2 4.5 4.6 4.6 9.1 14.5 ~ ~ 304.46 0.8 4.9 9.5 13.4 13.4 13.7 19.2 - 282.27 0.6 1.7 7.2 11.6 11.6 15.2 23.0 806.13 1.1 3.4 10.2 12.1 12.1 13.8 22.7 - 971.58 ~ 1.0 1.3 6.8 12.6 ~ 12.6 18.2 24.4 235.01 -0.9 0.2 6.9 9.0 9.0 15.3 22.2 - 257.63 -0.9 0.6 4.7 6.5 6.5 14.5 22.5 ' ~ ~ ~ 2129.57 -0.1 1.6 8.0 4.2 42 9.1 20.9 - ~ ~ ~ 3590.92 -0.8 0.7 3.8 4.7 4.7 13.3 232 • ~ ~ ~ ' ~~ 570.00 -0.8 0.6 2.1 -0.9 -0.9 1.7 8.6 ''~~ • •• 886.32 0.7 3.3 8.4 12.6 12.6 14.5 21.7 ' • r ~ 350.67 -0.9 0.4 5.8 7.7 7.7 14.9 22.4 ' •' ~t 532.45 -0.2 2.0 5.2 3.8 3.8 6.1 12.5 • • • 2239.50 1.0 2.3 8.4 12.7 12.7 16.4 23.8 - ~ ~ ~ • • 1673.16 -D.5 1.1 5.9 4.6 4.6 11.3 22.1 • ~~ 1645.20 •1.6 2.7 10.2 1.5 1.5 5.9 18.7 rt •• •• t ~ - ~ 258.39 -0.6 1.2 0.3 -6.4 -6.4 3.0 13.4 • • ' 240.17 -0.1 0.5 3.5 3.6 3.6 5.8 7.7 372.73 0.5 -7.4 9.6 31.4 31.4 31.5 29.5 426.40 0.2 8.2 9.0 6.4 6.4 8.6 15.7 367.49 3.4 1.4 2.9 6.5 6.5 4.0 7.6 290.60 0.4 5.0 7.5 2.3 2.3 9.9 16.9 330.81 -2.9 1.1 7.1 1.0 1.0 1.8 15.1 - - 187.12 3.0 11.2 13.3 4.4 4.4 8.7 17.8 - 117.42 -3.6 -0.7 -1.2 -5.6 -5.6 6.4 6.6 - 159.66 1.1 -5.5 1.4 16.8 16.8 20.5 22.4 T/tis perspective was prepared for clients' and prospective clients of Trusco Capitol ~Y7anugen:ent, Inc. Neither Trusco or any affi[iatiorts make arty representation nr warranties as to the accuracy or merit of [his analysis for individual use. Past returns arc not indicative of future results. Contrnertts and projections were based nrr information available «t the time of writing, are,fnr informational purposes only, are not intended as individual or speci fie advice, and may not he relied upon,Ji~r_future investing. Investors are advised to cmuult wil/t dteir inveshnent professional about their speci~c,f<nancia[ needs and goals before making mty inveshrzent decisions. r . City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 2 Period Ending December 31, 2005 Please refer to appendix for full disclosure. Key Themes in the Fourth Quarter, 2005 Melds 5.0 4.5 % 4.0 3.5 3.0 2.5 2.0 % 0 -12/30/2005 °-~ 9/30/2005 -12/31 /2004 5 10 15 20 25 30 Years to Maturity ®Stocks Outperformed Bonds: Equities improved in the fourth quarter and finished ahead of bonds for all of 2005, but the performance in both markets was below the long-term average. ®Hurricane Recovery: Job and production growth returned following the devastation from Hurricanes Katrina and Rita. More rebuilding in 2006 and beyond is expected. ~ Inflation Moderation: Headline inflation moderated due to lower energy prices, while core inflation remained moderate. ~ Encouraging Fed Signals: The Federal Reserve raised short-term interest rates for the 13f'' time in December to 4'/4%, but indicated that policy was no longer "accommodative" and hinted that rates may not need to rise much higher. • Flat Yield Curve: The Treasury yield curve closed the year nearly flat. Flat /inverted yield curves have historically been associated with economic slowdowns /recessions and turbulent markets. ~- Bottom Line: Better growth, Lower inflation, Less aggressive Fed. :.~.. ~ . City of Winter Springs General Employees' Pension Plan TRLISCO CAPITAL MANAGEMENT s " Treasury Yield Curve "Flat" on 12/31/05 DecembeE3li o05 Equity Markets in the Fourth Quarter, 2005 Domestic & International Equity Returns Please refer to appendix for full disclosure. 35% 30 % 25% 20 % 1s% 10 % 5% o% Large Mid Small Intl: EAFE Intl: Small Em M kt. ^3-Mos 2.1% 2.3% 1.1% 4.1% 7.8% 7.2°0 ® 1-Yr 6.3% 12.7°/ 4.6 % 13.5°6 26.2 % 34.0°6 Equities outperformed bonds with moderate gain: Equity markets rose in the final quarter on improved post- hurricane growth, lower energy costs, and hints of a future pause in Federal Reserve interest rate hikes. Domestic stocks finished ahead of bonds for 2005, but underperformed long-term averages. Economic momentum and market performance improved overseas. Sources: Russell, MSCI EAFE Large-Caps: The S&P 500 gained 2.1 (total return) in Q4, and 4.9% for 2005. The Russell 1000 also gained 2.1 % for the quarter and 6.3% for the year. Financials, Materials and Industrials led performance in the final quarter, while Energy and Utilities were the dominant sectors for all of 2005. Mid-Caps Outperformed in 2005: The Russell MidCap index gained 2.3% in Q4 and was up 12.7% during the past twelve months. Industrials and Financials led in Q4. Small-Caps Trailed: The Russell 2000 added 1.1 % in the fourth quarter and was up 4.6% in 2005. Technology, Industrials, Health Care,and Financials led in Q4. International Outperformed: The MSCI EAFE index rose 4.1 % in Q4 and 13.5% over 12 months led mostly by Japan and the Far East. Small-cap and Emerging market stocks posted even stronger performance for the quarter. The volatile Small-cap and Emerging Markets Indexes rose 26% and 34%, respectively, for all of 2005. -:. City of Winter Springs General Employees' Pension Pian TRUSCO CAPITAL MANAGEMENT 4 Period Ending December 31, 2005 Please refer to appendix for full disclosure. Bonds Rose in Q4. Yield Curve Flat Fxed-Income Sector Returns °, 2.5 % 2.0 ~° 1.5 % 1.0 % 0.5% o o % . Agg. Treas. TIPS Govt. Corp. Sec. IiYd ^3-Mos 0.59% 0.73% 0.11% 0.60% 0.43% 0.59% 0.68 ^}Yr 2.43% 2.79% 2.84% 2.60% 1.68% 2.53% 2.74 Overview: Interest rates continued to rise across the yield curve during the fourth quarter of 2005, led~by an additional 50 basis point increase in the Fed Funds rate, which was driven by persistent inflation concerns Yield Curve flat: The yield on the 10- year T-note increased slightly to 4.40% by 12/31/05, while the 3-month T-bill rose to 4.08%. As in the third quarter, longer term rates remained stubbornly range-bound. The flattening yield curve has made T-bills and the long bond the best performers among the Treasury bellwethers over the past year. Quality outperformed, credit spreads wider: Treasuries outperformed the market for the quarter and the year, and TIPS outperformed for all. of 2005. Wider spreads caused corporates to underperform, and corporate spreads remain tight by historical standards despite the widening. Mortgage spreads also wider: MBS spreads also widened during the quarter as well as year to date. Spreads remained tight by historical standards in spite of the widening. High Yield benefits: The High Yield market benefited from improved economic growth and rising stock prices, and this sector outperformed the Lehman Aggregate. High Yield spreads widened modestly. City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 5" DecembeE3ldl 005 ~ Economy: Moderate Growth & I nflation, Rates U p • Hurricazze-related energy pace surge likely to curb consumer spending near-term despite contizzczed job gains. Federal government stizulus expected. Federal Reserve restraint to combat izzflation also expected. Recessiozz z-isks lzave izzereased but az-e not high. Further Fed rate hikes are expected, but pace could slow. Please refer to appendix for full disclosure. ~ - - -. - •. - - - Relatively Fading to Neutral/ Cyclical job gains expected to continue post- _ High Neutral Fading Katrina and offset diminishing rate and tax stimulus but not accelerate sales. High energy prices will be a near-term drag on discretionary spending. Housing likely at a peak. High Positive ~ Neutral Above-average profit growth, strong cash flow, " .- . profits repatriation, and need for productivity gains should continue to support current CAPEX, though slowing earnings growth will curb pace of future investment. _ _ Neutral Neutral / Positive Recent declines in federal deficit likely to be Positive (from High) temporarily reversed as federal dollars go to help rebuild the gulf region following Hurricanes Katrina and Rita. _ Low Positive Positive Stubborn trade deficit likely to narrow. Exports are improving. China policy a key focus following import surge. Low but Headline Core Near-term dip in headline inflation from lower Rising Inflation Moderately energy. Core inflation expected to rise Lower Higher moderately. Pricing power improving but still selective. Wa es relative) restrained. - Near Somewhat Moderately 13 Fed rate hikes since 6/30/04 put funds rate • . Neutral Restrictive Restrictive at 4~/a%, which is near neutral. Anti-inflation rhetoric and new chairman suggest additional rate hikes, but peak may be relatively close. Tax cut impact fading, but new stimulus from . ~ Stimulative Stimulative Stimulative hurricane relief could exceed $200 billion. ,' City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT s Period Ending December 31, 2005 Asset Allocation: Current Strategy Moderate valuation. Expanding economy. Lower energy costs. Relatively stable yields. Attractive relative valuation. Flatter yield curve. GCOWthNalUe Value Extended value outperformance. Slowing earnings growth favors consistent growers. ~ Improved foreign growth prospects, Domestic/Foreign Forei n (developed) = ~ g especially in Asia. Projected weaker dollar. °~~' Extended out erformance b hi h field. High Yield • - - ~ Historically narrow credit spreads. y U.S. Dollar = - 4s BUIIISh al^~0 Slowing economic momentum. Rising federal deficit. Chinese yuan revaluation. Please refer to appendix for full disclosure. • Economic expansion still intact despite hurricane impact in fourth quarter. • Initial inflation surge moderating, though core likely to trend somewhat higher in 2006. • Economic momentum slowing, however as is the pace of profits growth. Economic volatility around slower growth rates could generate market volatility. Recession probability higher but still low. • Reasonably attractive valuations, high corporate cash levels, increased M&A activity, and significant global liquidity favorable for equities. PE expansion possible if inflation remains low. • The risks of an economic or other financial shock (such as a sharp rise in bond yields, increase in energy costs, or significant credit deterioration) have increased; emphasize quality and large-cap. • Continued overweight in equities, especially large-cap and growth. Overweight foreign. • Underweight bonds. Emphasize quality and inflation protection. Underweight corporates and high yield. Reduced underweight in Mortgages. Current Position ®Previous Position City of Winter Springs General Employees' Pension Plan TRLISCO CAPITAL MANAGEMENT ~ ` z O H U W Period Ending Historical Market Values December 31, 2005 $12,000,000 $~ 0,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 Please refer to appendix for full disclosure. E~~ H nnn ~ni. 'Source of data is the First Rate investment performance system. '; City of Winter Springs General Employees' Pension Plan TRlISCO CAPITAL MANAGEMENT a 2001 2002 2003 2004 2005 ^ Total Market Value Period Ending December 31, 2005 Account Activity Summary Beginning Portfolio Market Value 9/30/05 Portfolio Additions/Withdrawals Additions Withdrawals Total Additions/Withdrawals Portfolio Earnings Net Accrued Income Interest and Dividends Gains/Losses Total Portfolio Earnings Ending Portfolio Market Value 12/31/05 Net Change Please refer to appendix for full disclosure. $ 11, 251, 700.38 $ 356, 598.58 $ (58, 628.60) $ 297, 969.98 $ 835.56 $ 88,211.58 $ 172, 330.90 $ 261, 378.04 $ 11, 811, 048.40 $ 559, 348.02 'Source of data is the First Rate investment performance system. Data includes accrued income. 'F .. Ff City of Winter Springs General Employees' Pension Plan TRLISCO CAPITAL MANAGEMENT s Period Ending ~ Account Activity Summary December 31, 2005 Beginning Portfolio Market Value 12/31/04 Portfolio Additions/Withdrawals Additions Withdrawals Total Additions/Withdrawals Portfolio Earnings Net Accrued Income Interest and Dividends Gains/Losses Total Portfolio Earnings Ending Portfolio Market Value 12/31/05 Net Change Please refer to appendix for full disclosure. $ 10, 040,167.99 $ 1, 420, 394.01 $ (220, 915.17) $ 1,199,478.84 $ 66.34 $ 111, 476.74 $ 459, 858.49 $ 571,401.57 $ 11,811,048.40 $ 1,770,880.41 `Source of data is the First Rate investment performance system. Data includes accrued income. :,...'? City of Winter Springs General Employees' Pension Plan TRLISCO CAPITAL MANAGEMENT I ~ Period Ending Historical Asset AI location December 31, 2005 100% 90% j 80% ~I 70% 60% 50% 40% 30% 20% 10% 0% Please refer to appendix for full disclosure. "Source of data is the First Rate investment performance system. ..t~,. City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 11 2001 2002 2003 2004 2005 ^ Large Cap ®Small Cap ^ Mid Cap ^ International ^ Fixed Income ®Cash Period Ending December 31, 2005 Portfolio Composition Total Cain 0.1` Fixed Income 30.4% Total Portfolio Total Equity i% $ 11,809,790 100.0% Total Equity $ Large Cap Growth $ Large Cap Relative Value $ International $ Mid Cap Equity $ Small Cap Growth $ Small Cap Value $ Total Fixed Income $ 8,206,395 69.5% 3,292,225 27.9% 2,611,121 22.1 1,183,727 10.0% 588,027 5.0% 295,256 2.5% 236,039 2.0% 3,586,690 30.4% Please refer to appendix I Total Cash $ for full disclosure. 16,705 0.1 City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 12' Period Ending Performance Comparisons December 31, 2005 TOTAL PORTFOLIO Past Performance is not indicative of future results. Please refer to appendix for full disclosure. Total Equity SunTrust Retirement High Grade Growth S & P 500 Barra Growth Index S & P 500 Index SunTrust Retirement High Grade Relative Value*` S & P 500 Barra Value Index S & P 500 Index STI Classic International Equity Index MSCI EAFE Index STI Classic Small Cap Growth Russell 2000 Growth Index STI Classic Small Cap Value Russell 2000 Value Index SunTrust Retirement Mid Cap Equity Russell Mid Cap Index Total Fixed Income SunTrust Retirement High Grade Bond Lehman Govt Credit Bond Index Lehman Aggregate Bond Index 3 IVlonths 12 months 36 months 60 months 120 months 9nceptiQr~` 2.28% 5.24% 12.44% 5.16% 8.91 % 9.41 2.92% 6.45% 16.41 % 3.97% 9.96% 10.89% 3.12% 0.43% 9.00% 0.43% 10.42% 11.00% 1.44% 3.46% 11.33% -1.65% 8.26% 10.02% 2.08% 4.91 % 14.39% 0.54% 9.07% 10.56% 2.56% 9.65% 16.78% 3.62% 9.53% 10.21 2.70% 6.33% 17.48% 2.53% 9.43% 10.68% 2.08% 4.91 % 14.39% 0.54% 9.07% 10.56% 4.54% 12.76% 24.26% 4.15% 7.16% -- 4.08% 13.56% 23.68% 4.51% 5.81% 6.98% 0.02% 0.08% 0.23% 0.08% -- -- 0.02% 0.04% 0.21 % 0.02% 0.05% -- 3.55% 12.46% 24.59% 18.16% 15.06% -- 0.66% 4.71 % 23.18% 13.55% 13.07% 12.94% 1.75% 15.49% 20.51 % 4.25% -- -- 2.35% 12.65% 23.79% 8.45% 12.49% 13.08% 0.71 % 2.50% 3.25% 5.88% 6.14% 6.30% 0.75% 2.74% 3.49% 6.02% 6.24% 6.39% 0.60% 2.37% 3.74% 6.11 % 6.17% 6.35% 0.59% 2.43% 3.62% 5.87% 6.16% 6.35% ' Account Inception is 145 months. "" -Inception 6/30/2002. Longer term results are linked to the STI Classic Growth and Income Fund to show results prior to inception. City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT is z 0 H w Period Ending December 31, 2005 Please refer to appendix for full disclosure. SunTrust Retirement High Grade Growth Fund Value Blend Growth NAV: Large Assets (mil) Medium Small Investment Category Large Growth The Fund seeks capital appreciation by $56.33 investing primarily in large, well- established domestic corporations. The $50.6 Fund is designed to comply with guidelines that are based principally on • • - • Security Equity Security E uit Microsoft Corp. 3.4% American Express 2.3% General Electric 3.1 % Baxter International 2.3% Exxon Mobil Corp. 2.9% Chubb Corp. 2.3% Procter & Gamble 2.5% ADP Inc. 2.2% Medtronic Inc. 2.4% '• • • - Wells Fargo & Co. 2.2% Characteristics Fund S&P 500 Index Dividend Yield 1.2% i .8°% Market Capitalization ($bil) 81.1 87.4 5 Yr Return on Equity 20.0 15.0 5 Yr EPS Growth 11.0 5.0 Price to Book 3.5x 2.8x .. Cash: 1.3% U.S. Stocks: 98.7% Non-U.S. Stocks: 0.0% Florida laws governing the investment of municipal retirement plans for fire, police and general government employees. us Sloths ~~ ~~ ~~ NmUS. Blocks • • • 0.0% Consumer Discretionary 12.13% 10.8 Consumer Staples 7.6 % s.s% Energy 6.1 % 9.3 Financials 12-0 % 21.3 Healthcare 17.4 % 13.3 Industrials 17.5 % 11.3% Information Technology 24.2 % 1 s.1 % Materials 2.4 3.0 Telecom Services 0.0 3.0% ^ Fund Utilities 0.0% ^ SB~P 500 Index 3.4 Price to Earnings (FY1) 18.8x i6.1 x ~ - - . . - - Annualized Three One Three Five Ten Inception Months Year Year Year Year 04/01/1990 Fund 3.1 % 0.4% 9.0% 0.4% 10.4% 11.6% S& h 500 index =.1 °'~ =:.g°~~, 14.4°% 0.5°i 9 1 "~ ; O.0°%, Lipper Large Cap Growth Index 3.6% 7.6% 13.6% -4.3% 6.2% 9.2% ~J= ,~... City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 14 Period Ending December 31, 2005 Please refer to appendix for full disclosure. SunTrust Retirement High Grade Growth Fund The High Grade Growth Fund had a strong fourth quarter returning 3.1 compared to the 2.1 % return for the S&P 500. The best returning sectors for the fund were Materials, Industrials and Financials while underperforming sectors included Energy and Utilities, which was underweighted. Our largest overweights in sectors are Industrials and Technology, where growth in capital spending should produce solid returns in 2006. Our emphasis on stocks with good projected earnings trends should result in good relative returns in 2006, as overall corporate profits decelerate as the economy slows. Fund Manager: Elliott Perny, CFA 1998 1999 2000 2001 2002 2003 2004 2005 First Quarter 15.4% 5.6% 0.2% -4.8% 2.4% -2.2% 1.3% -3.6% Second Quarter 5.7% 5.1 % 0.6% 5.8% -10.9% 9.6% 1.0% 0.1 Third Quarter -12.4% -7.7% 2.6% -13.6% -14.9% 2.0% -3.4% 0.9% Fourth Quarter 25.9% 14.8% -1.7% 12.3% 4.0% 10.4% 7.9% 3.1% Fund 34.7% 17.6% 1.6°/ -2.3°/ -19.3°/ 20.9% 6.6% 0.4% S&P 500 Index 28.8°%~, 21.1~i, -9.2°~ -t i-9°i -22.1~s, 28-?°i. 10.9% s y~. Lipper Large Cap Growth 25.7% 28.0% -10.9% -18.0% -24.2% 27.0% 7.5% 7.6% $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $0 I Apr-90 Apr-92 Apr-94 Apr-96 Apr-98 Apr-00 Apr-02 Apr-04 -Fund S&P 500 MPT Statistics /Other Measurements 3 Year Alpha Beta R-Squared Sharpe Ratio Std. Deviation Fund -0.29 0.90 90.21 0.85 8.53 &P 500 Index 0.00 ~.DO X00.00 ~.w(~ W,~i~ City of Winter Springs General Employees' Pension Plan TRlISCO CAPITAL MANAGEMENT 15 Period Ending December 31, 2005 SunTrust Retirement High Grade Relative Value Fund Please refer to appendix for full disclosure. Value BleiM Growth The Fund seeks long-term capital Cash: 0.3% Cusip: 990001182 appreciation with a secondary goal of Stocks: g9,7% Large NAV: $14.01 current income by using avalue- Mc°ium Assets (mil): $59 8 oriented investment strategy. The Fund is designed to comply with Small guidelines that are based principally on Florida laws governing the investment ss ;; Investment Category of municipal retirement plans for fire, - Large Value police and general government °'' employees. .. - - Securitv %Equity Securitv %Equity Agilent 2.0% Citigroup 1.8% Consumer Discretionary 9.2% 11.a% Applied Materials 2.0% Exxon Mobil 1.8% Consumer Staples s.2 % Berkshire Hathaway B 1.9% Microsoft Corp. 1.8% z.a% Burlington Resources 1.8% Principal Fin'I Group 1.7% enef9v 9 0 CIT Group 1.8% Wachovia 1.7% Rnancials 23.s% 38.1 • • • - Heatthcare 12.9 % 7.7 Barra Industrials 13.1 % Characteristic Fund Value 9.3% Dividend Yield (Current) 1.9% %.1 ` ~ Inf orrration Technology 12.8 7.3 5 Year EPS Growth (Hist.) 12.1% ?.6°~~ 3s% Materials 4 3 Market Capitalization ($bil) 70.2 B 5G.6 B 2.a% Price-to-Book 2.7X ? l;X Telecom Services s.s % P/E (12 months trailing) 16.9x 15.Ox 3.a% v Fund Utilities Return on Equity 19.4°io i 5 2°-~, ss ~ ® Barra Value Index - ~ -. - - Annualized Three One Three Inception Months Year Years 6/30/02 Fund 2.6% 9.7% 16.8% 10.1 Barra Value Index 2~°~~, 6.3°~:; ?7 5°~, 10.5°~~ S&P 500 2.1% 4.9% 14.4% 8.8% =~", } ` City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT is Period Ending SunTrust Retirement High Grade Relative Value Fund- December31,2005 continued Manager's quarterly Perspective After trading sideways most of the year, stocks enjoyed a solid rally during the fourth quarter. With economic growth moderating at sustainable levels, corporate profits remaining firm and increasing signs that we are nearing the end of the Federal Reserve tightening cycle, investor sentiment improved during the quarter. Within the market, we have been anticipating a shift away from value and towards growth-oriented stocks as well as a shift to larger-cap names. While the style cycle appeared to turn during the second half, the capitalization cycle clearly did not. Going forward, we expect both cycles to emerge in 2006, providing opportunities with compressed and attractive relative valuations. The Fund is well positioned for these trends and what we believe will be a generally favorable market environment. Fund Manager: Charles B. Arrington, CFA Please refer to appendix for full disclosure. 2002 2003 2004 2005 First Quarter N/A -4.1 % 2.4% 1.7% Second Quarter N/A 13.5% 2.6% 1.2% Third Quarter -17.4% 2.1 % 0.1 % 3.9% Fourth Quarter 6.5% 14.1 % 9.1 % 2.6% Fund -12.1 % 26.7% 14.7% 9.7% Barra Value -12.6% 31.8% 15.7°io 5.8% S&P 500 -10.3% 28.7% 10.9% 4.9% $15,000 ------- $14,000 $13,000 $12,000 $11,000 i $10,000 $9,000 $8,000 $7,000 Sept Dec Mar Jun Sept Dec March June Sept Dec March June Sept Dec - SunTrust Retirement High Grade Relative Value S&P/Barra 500 Value City of Winter Springs General Employees' Pension Plan TRLISCO CAPITAL MANAGEMENT »` Period Ending December 31, 2005 Please refer to appendix for full disclosure. SunTrust Retirement Mid-Cap Equity Fund Equity Style Fund Description Fund. Philosophy Composition Value Blend Growth NAV: $32.85 Large Assets (mil): $33.85 Medium Small Investment Category Mid-Cap Blend .. - Security E uit Securitv Equity McGraw -Hill Cos. 1.7% Lincoln National Corp. 1.3% Bear Stearns Cos. 1.7°/ Edison International 1.2°/ American l7ectric Pow er C 1.4% Pilgrim's Pride Corp. 1.2% Cff Group Inc. 1.4 % Smithfield Foods Inc. 1.2 Coventry Health Care Inc. 1.3% • • • - Timken Co. 1.2% Russell Characteristic Fund Mid-Cap Dividend Yield 1.1 % 1.4°~0 EPS Growth (5 yr est.) 13.5% 13.9°% Market Capitalization ($bil) 9.3 7.6 Price-to-Book 2.4x 2.Ox P/E (12 months trailing) 14.Sx 18.3x Return on Equity 19.5% 16.4% The Fund seeks long-term capital growth Cash: 0.0% by investing in domestic corporations with Stocks: 100.0% a market capitalization between $1 billion and $10 billion. The Fund is designed to comply with guidelines that are based principally on Florida laws governing the investment of municipal retirement plans ";~~ for fire, police and general government casn employees. 00 • - Consumer Discretionary Consumer Staples Energy Financials Healthcare Industrials Information Technology Materials Telecom Services o.6 1.7 Utilities 16.7 17.4 4.7 I s.0 s.o % 7.a% 17.0 21.0 13.1 10.7 1o.s% s.s 1 a.z % 1a.s% 4.6 4.9 ~/ 7.6 Annualized Three One Three Five Seven Inception Months Year Years Years Years 12/1996 Fund 1.8% 15.5% 20.5% 4.3% 1 1.6% 14 1 Russell Mid-Cap Index 2.4°% 12.7"/0 23.8% 8.5°i° 9.8°i~, . ~ ~ g~i~ Lipper Mid Cap Core Funds Avg 2.5% 10.3% 20.1 % 6.5% 7.1 % . , 10.6% City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT ~ 18 Period Ending December 31, 2005 Please refer to appendix for full disclosure. SunTrust Retirement Mid-Cap Equity Fund -continued Manager's quarterly Perspective - The Russell Mid Cap was up 1.9% in the 4th quarter of 2005. Materials stocks had the best performance, advancing 8.2%. The Telecommunications sector was up 6.5%, while the Industrial and Financials sector each advanced about 4.9%. The worst performance came from Utilities, which declined 5.7%. Energy was down 3.6% and Staples down 2.4%. The Russell Mid Cap Growth index returned 3.2% and the Russell Mid Cap Value index returned 0.7%. The Mid Cap Equity Fund trailed the Russell Mid Cap index by 0.6%. During the quarter we added to the Healthcare, Information Technology, and Materials sectors and reduced the weighting of Consumer Discretionary and Utilities sectors. Fund Manager: Chad Deakins, CFA ~ - - .. 1998 1999 2000 2001 2002 2003 2004 2005 First quarter 13.8% -0.6% 21.5% -11.7% -5.5% -4.9% 3.8% 1.6% Second Quarter -1.3% 19.1% -1.5% 16.5% -13.4% 14.1% 0.5% 5.4% Third Quarter -17.9% -3.1% 6.0% -21.0% -15.3% 4..5% 0.2% 6.0% Fourth quarter 25.9% 35.8% -11.6% 24.5% 0.5% 13.2% 13.0% 1.8% Fund 16.0% 55.9% 12.2 % 1.2 % -30.4% 28.4% 18.0 % 15.5 Russell Mid~C:aF~ Index 10-1°i. 18.2°i~ e_3Y%, S.6°~~, 1e.1% 40.14x. ?~i 2°~- ~;_? Lipper Mid Cap Core Funds Avg 7.8% 28.2% 6.3% -4.9% -17.4% 36.1% 15.5% 10.3% ~ ~~~ ~~ $35,000 $30,000 $25, 000 $20,000 $1 s,ooo $10,000 $s,ooo $o Fund Russell Ntidcap Index • - - - - 3Year Alpha Beta R-S uared Sharpe Ratio Std. Deviation Fund -0.21 0.99 0.92 1.61 11.63 Russell Mid-Cap Index 0.00 1.0(i '.UO '.0? ~~ ~- Lipper Mid Cap Core Funds -0.28 1.01 0.91 0.42 11.92 City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 19' Period Ending December 31, 2005 STI Classic Small Cap Growth Stock Fund Please refer to appendix for full disclosure. • - ~- .. .. Value Blend GrowtA The fund seeks Ion term Cash: 2.5% Ticker: SSCTX g U.S. Stocks: 97.5% large ° capital appreciation by Expense Ratio: 1.19 /° investing in the stocks of Medium NAV: $20.97 ussl°~~ companies with market 975,e Small Assets (mil): $1,419.7 capitalization between $50 million and $2 billion at the Investment Category time of purchase. Small Growth cash 2.5% Security %Equity Security %Equity FLOW INTL CORP 1.0% GENLYTE GROUP INC 0.8 % Consumer Discretionary t 5.4 % 15.6 PROTEIN DESIGN LABS INC 1.0% NICE SYS LTD 0.8 % 2 3 i ASPECTMEDICAL SYS INC 0.9 % ARENA PHARMACEUTICAL: 0.7 % consumer Staples 2 ~ JOS A BANK CLOTHIERS INC 0.8°/ PER-SE TECHNOLOGIES INC 0.7 % Ener 4.p % PA LOMA R MEDICA L TECHNO 0.8% ULTIMATE SOFTWA RE GRO 0.7 % gy ~ ~ % Financials 8'8 • • • 9.8 Healthcare 17.6 % 20.5 % Russell ,s.s% Characteristic Fund 2000 Growth Industrials , 4.6% Dividend Yield (Current) 0.3% 0.5% Information Tec hnology 32.0% EPS G wth 3 t ° ro ( yr es .) 20.3 /° 20.0 /° 25., Market Capitalization ($bil) 1.0 1.2 N~terials 3.0 ~ Price-to-Book 2.7x 3.2x o.o % 3.4 P/E (FYI Est) 20.5x 21.2x Telecom Services ~ ~ % Return on Equity 13.3% 12.0°io Utilities o.o% ^ Fund o~~ % ® Russell 2000 Growth Index - ~ -. - - - Annualized Three One Three Four Five Inception Months Year Years Years Years 10/08/1998 Fund 2.5% 7.9% 23.3% 9.7% 7.5% 15.5% Russell 2000 Grawtt_I index 1 5°r, 4.2°~~ 20.9°~ 5 4°~ 2.3°i~~ 9.2°~~ Lipper Small Cap Growth Classifi cation 1.7% 5.7% 19.3% 4.7% 1.4% 12.4% City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 20 Period Ending STI Classic Smal I Cap Growth Stock Fund - December3l, 2005 continued Manager's Duarterly Perspective Small Cap Growth stocks finished the year with modest gains in the fourth quarter, driven in part by declining energy prices, another quarter of solid corporate earnings, and continued strong economic growth. The Russell 2000 Growth gained 1.6%, slightly behind the 2.1 % return of the S&P 500. The Small Cap Growth Fund rose 2.5% for the quarter, ahead of the Russell 2000 Growth and the Lipper Small Cap Growth peer group return of 1.7%. Continuing a recurring theme, strong stock selection within the Healthcare sector was the most significant contributor to the out-performance, offsetting modest weakness in the Consumer and Technology sectors. Additional contribution came from the Fund's underweight position in Energy, the worst performing sector for the quarter. Fund Manager: Mark Garfinkel, CFA ~ - - 1999 2000 2001 2002 2003 2004 2005 First Quarter -11.4% 16.4% -10.6% 1.1 % -6.4% 8.1 % -4.6% Second Quarter 20.8% -0.1% 16.0% -10.2% 24.2% -0.6% 3.3% Third Quarter -5.2% 0.3% -22.8% -19.9% 9.7% -3.5% 6.9% Fourth Quarter 18.8% -4.1 % 23.9% 6.2% 14.2% 15.1 % 2.5% Fund 20.6% 11.8% -0.8% -22.7% 45.6°% 19.2% 7.9% Russell 2000 Carowth Index 43.'I°~o 2L4°i~ -9.2°4, 3U.3°i~~ ~tE,.S°i„ ~~ a ~~s. Lipper Small Cap Growth Classification 63.4% -6.2% -11.3% -29.7% 44.4% 10.7% 5.7% Growth of $10,000 from 10/08/1998 to 12/31/2005 ..... $25,000 $20, 000 $ i s, oao $io,ooo $s, o00 $o ~ Oct-98 Jul-99 Apr-00 Jan-Ot Oct-01 Jul-02 Apr-03 Jan-04 Oct-04 Jul-05 Fund F~usse112000 Growth Index Please refer to appendix for full disclosure. ~ - - 3 Year Sharpe Std. Alpha Beta R-Squared Ratio Deviation Fund 0.3 0.9 1.0 1.4 15.8 Russell 2000 urowth Index 0.0 iii ;,0 ~ ;;; ~. City of Winter Springs General Employees' Pension Plan ~~~ 4. TR11SC0 CAPITAL MANAGEMENT 21 Period Ending December 31, 2005 STI Classic Small Cap Value Fund ~~u~~y ~~yre ~ t-und Description ~ Fund Philosophy ^ .Composition Value Blend Growt h Ticker: SCETX Large Expense Ratio: 1.20% Medium NAV: $18.36 Small Assets (mil): $703.9 Investment Cateaor Small Value .. .. Secur' % E u' Securi % E u' Graco Inc. 3.2% Harris Corp. 2.0% Airgas Inc. 2.9% Cooper Cos. 2.0% CHC Helicopter Corp 2.2% Hub International 1.9% CKE Restaurants Inc. 2.1% Wabtec 1.8% Fair Isaac Corp. 2.0% HCC Insurance 1.7% • • • Russell Characteristic Fund 2000 Value Dividend Yield (Current) 1.5% 1.7°ro Est. 3-5 Yr EPS Growth 14.0% 11.5°io Market Capitalization ($bil) 1.9 1.1 Price to Book 2.3x 1.7x Price to Earnings 17.8x 17.1 x The fund seeks long-term capital appreciation and income by investing in the stocks of companies with a market capitalization between $50 million and $3 billion. Cash: 0.3% U.S. Stocks: 84.6% Non-U.S. Stocks 15.1% ck~n 0.3% U. S. Stocks Non-U. S. Stocks fiA.6W. 15.1% Ihdttstry Concentration Consumer Discretionary 17.5 % 7 3.9 Consumer Staples 9.9 3.4 4.4 Energy a.a Financials 16.3°i Healthcare 5.3 4.6 Industrials 15.2 I nform ation Technology 1O'6 2.2 % Materials 9.4 % 5.7 Telecom Services 0.0 1.7 % utilities 1.4 % 4.9 Three Months Fund 3.6% Please refer to appendix RUSSell2000 Value I~'ldex: ~).,jO for full disclosure. Lipper Small Cap Value Index 1.3% City of Winter Springs General Employees' Pension Plan 33.6 29.2 ^ Fund ® Russell 2000 Value Index Annualized One II Three Five Ten Inception Year Year Year Year 8/31/1994 12.5% 24.6% 18.2% 15.1 % 16.0% 4.7";> 23.2`7~~ 13.6°i~, i3.':`% 13.;3%, 7.5% 24.1 % 14.8% 13.0% 13.0% '=~: m TRUSCO CAPITAL MANAGEMENT 22 December 31, 2005 Period Ending I STI Classic Small Cap Value Fund -continued Manager's Quarterly Perspective The STI Classic Small Cap Value Equity Furid returned 3.6% during the fourth quarter versus 0.7% for the Russell 2000 Value Index. The Fund benefited from superior stock selection within the Financial and Consumer Discretionary sectors. The Fund received positive contributions from the Industrial and Material sectors, where the Fund continues to maintain its overweight stance due to an improving economy. Strict discipline adherence drives Fund performance over long time periods, directed by our bottoms-up, dividend paying investment process preferring quality undervalued stocks over more risky, unprofitable companies. Fund Manager: Brett Barner, CFA Please refer to appendix for full disclosure. e - ._ - 1998 1999 2000 2001 2002 2003 2004 2005 First Quarter 9.7% -13.3% -4.1% 5.5% 9.7% -6.4% 5.7% -1.9% Second Quarter -8.9% 19.8% 5.9% 8.9% -1.8% 17.1% 3.9% 1.4% Third Quarter -22.0% -8.1 % 6.7% -8.1 % -12.6% 7.9% 0.2% 9.1 Fourth Quarter 11.0% 1.9% 9.0% 14.9% 4.3% 15.9% 14.1 % 3.6% Fund -13.5% -2.7% 18.0°~0 21.2% -1.7% 37.1 % 25.5% 12.5% Russell 2000 Value Index -6.5°/. -1.ti°r~ ?2.8% i4.0°r~. -11.4~~ ~lE, 0°.,: ? _3 r~ ~ ~~~,~. Lipper Small Cap Value Index $.7% 1.9% 16.1% 17.2% -11.2% 47.5% 20.7% 7.5% ~ i~~ ~o . - --- - - 00 __ _ - _ 53s.ooo i________-_. ___._ 525 000 r- •~ -- -- ~~ -- - - - --. _- -- .. - _ _ 52a aoo i. __-______.-__ _ 5 00~ I--..._ - _._ -. - Sio.OW __ _._ 55.000 i~-~ s:o~v. sn~rs ~.o~as so-so __- _.. _ apse so ee Fund __ _ o-oo s.o of so-oz sn~os Russe112000 Value _. __-.. _. - _.. o - I i I ~ sv~as ~ - - - 5 Year Alpha Beta R-Squared Sharpe Std. Deviation Fund 0.22 0.79 67.05 0.70 15.90 Russell 2000 Value Index 0.00 1.p0 100.00 U.65' ~h.46 City of Winter Springs General Employees' Pension Plan :~'.` TRUSCO CAPITAL MANAGEMENT 23• Period Ending December 31, 2005 Please refer to appendix for full disclosure. STI Classic International Equity Index Fund • - ~ - - . . .. Value Blend Growth Ticker: SI EIX Large Expense Ratio: 0.66% Medium NAV: $14.40 Small Assets (mil): $670.71 Investment Cateaorv Foreign Stock Security %E uit Security %E uit Toyota Motor Corp. 1.6% Mitsubishi UFJ Financial 1.1% ENI S.p.A. 1.6% Allianz AG Holding 1.1% Total S.A. 1.6% BP PLC 1,0%° Siemens AG 1.4% Sanofi-Aventis S.A. 1.0% EON AG 1.3% • • • - Deutsche Bank AG 1.0% MSCI Characteristic Fund EAFE GDP Dividend Yield (Current) 2.2% 2.2% EPS Growth (5 yr est.) 11.4% 11.4% Market Capitalization ($bil) 44.5 44.5 Price-to-Book 2.4x 2.4x P/E (12 months trailing) 16.1 x 16.1 x Return on Equity 16.3% 16.3% Three Months Fund 4.5% 1VISC1 EAFE taDP Weighted 3 3°,a Lipper International Funds Average 4.5% The Fund seeks to provide Cash: 4.5% diversification and capital Non-U.S. Stocks: 95.5% appreciation by investing in U.S. Stocks: 0.0% securities of companies headquartered or based in foreign countries to replicate ~ s yaks N°~-,, 5 S,ak~ the Morgan Stanley EAFE ° ° % 95.5°'° GDP Index. °ash 4.5 • • - • • Japan Germany United Kingdom France Italy Spain Australia Netherlands Sw itzerland Sweden One Year 12.8% 10.2°~~ 14.7% City of Winter Springs General Employees' Pension Plan 28.5 28.5 14.4 14.4 11.4% 11.a% 10.3 10.3 8.6 8.6 s.1 5.1 3.6 3.6 2.4 2.4 2.0% 20% ^ Fund 1.8 1.8% ^ MSCI EAFE GDP Weighted Annualized Three Five Ten Inception Years Years Years 6/01 /1994 24.3% 4.2% 7.2% 6.9% 22.8% 3.3°i~ 6.0% 5.8°%: 22.3% 3.9% 7.0% 6.4% ' -. ~~ TRUSCO CAPITAL MANAGEMENT 24 Period Ending December 31, 2005 Please refer to appendix for full disclosure. STf Classic International Equity Index Fund -continued Manager's quarterly Perspective The MSCI EAFE GDP was up 4.2% in the fourth quarter. The best performing sectors were Information Technology +10.6%, Financials +8.2%, and Industrials +7.7%. The weakest sectors were Energy -6.5%, Telecom Services - 6.2%, and Health Care +1.9%. From a country standpoint, Japan led the way at 11.7% and was followed by Netherlands +7.8% and Switzerland +7.3%. The worst performing markets were Norway -4.3%, Hong Kong -3.3% and New Zealand -2.9%. Investors preferred stocks that were trading at high valuation multiples over those trading at low value. Investors continued to emphasize stocks with lower dividend yields and small and mid-cap stocks continued to outperform larger cap stocks. The Fund tracked its benchmark well up 4.5%. Fund Manager: Chad Deakins, CFA Co-Manager: Andrew Atkins ~ - - .. - 1998 1999 2000 2001 2002 2003 2004 2005 First Quarter 17.6% 1.9% -0.6% -12.2% 0.9% -8.2% 4.8% -1.0% Second Quarter 4.8% 4.3% -4.3°/ -1.4% -1.5% 20.1% 0.2% -1.7% Third Quarter -13.0% 5.7% -8.5% -15.5% -20.5% 8.9% -0.9% 10.9% Fourth Quarter 21.3% 16.4% -4.7% 4.5% 5.7% 17.0% 16.4% 4.5% Fund 30.0% 30.7% -17.1% -23.5% -16.5% 40.5% 21.1% 12.8% IV1SC1 EAFE GDP Weighted ~5.i io 29.5°~~ 15.4°~~ ?3.3`i 17.3°~~. lti O r~ ?(;2`<-, ~~J.2'-,~ Lipper International Funds Average 12.7% 37.8% -14.7% -19.3% -16.7% 34.7% 18.1% 14.7% Growth of $10,000 from 6/01/1994 to 12/31/2005 ~~~ $20,000 $15, 000 $10, 000 $5,000 Jun- Jun- Jun- Jun- Jun- Jun- Jun- Jun- Jun- Jun- Jun- Jun- 94 95 96 97 98 99 00 01 02 03 04 05 '~ Fund ~~ MSCI EA FE GDP Weighted • - - - 3 Year Alpha Beta R-Squared Sharpe Ratio Std. Deviation j Fund 0.14 0.97 0.98 1.93 11.63 [v1SC~ EAFE GDP We~gi,tea o.oo i.oo 00 ~ 7, „ 0~ Lipper International Funds -0.07 0.98 0.92 0.46 11.73 ~ ~~:. City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 2s' Period Ending December 31, 2005 Please refer to appendix for full disclosure. SunTrust Retirement High Grade Bond Fund Fixed Income,Style -Fund Description.: - Fund Philosophy snort ~^~• L°^ Unit Value: $33.07 High Assets (mil): $254.77 Medium Low Investment Category Intermediate-Term Bond ~ - - Sector Fund iV1L G/C A+ US Treasury 79.7% 5U.0°%; TIPS 4.8% O_~_s°, Agency/Gov Related 0.0% ~4_.<;° Mortgages 6.4% 0.0°~~ Corporate Bond 8.4% >~;. ; ~~~„ Cash • 0.7% t).0°i~ . - Characteristic Fund ML ~/C p.~ Average Rating AGY ~A, Average Coupon 4.4% ~.G Current Yeld 4.2% ~;.~? Yeld-to-Maturity 4.5% --=t.8 Average Maturity 6.9 ~; .2 Effective Duration 4.8 4.~ .. The fund seeks to provide a Cash: 0.7% high level of total return Bonds: 99.3% through current income and capital appreciation by Bonds investing in domestic corporate ss.s investment grade bonds rated A or higher by major credit rating agencies and U.S. Cash Government securities. 0'7 ~ ~ 0-1 Year 1-3 Years 3-5 Years 5-7 Years 7-10 Years 10 + Years 37.5% d ®MLG/CA+ Annualized Three One Three Five Ten Inception Months Year Years Years Years 8/31/1999 Fund 0.8% 2.7% 3.5% 6.0% 6.2% 7.8% Merrill ~yncr~ ~a/Co A ~atec~ anci Abov€~ index f~.6°%, 2.5°~i; 3.2°i° 5.8°~i-: 5. ~% 6.(~%. City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 2s Period Ending December 31, 2005 Please refer to appendix for full disclosure. SunTrust Retirement High Grade Bond Fund The economy remained healthy in the quarter, with solid GDP growth. With the recovery from the hurricane disasters underway and energy prices retreating somewhat, core inflation remained modest. Short term yields rose 15 basis points but were unchanged on longer maturities. The FED increased the Funds target to .4.25%, resulting in a flat yield curve at year- end. And with minor credit spread widening, returns were modestly below coupon levels. We continued our commitment to a defensive strategy, as valuation levels remained expensive. We were unwilling to add volatility in a market with limited excess return opportunities. In fact, increasing risk added little reward for managers in 2005. As the year unfolded and spreads slowly widened, our overweight in U. S. Treasuries proved to be beneficial. Returns were modestly above the Merrill Lynch Government/Corporate A or higher Index for both the quarter at 0.8% vs. 0.6% and for the year at 2.7% vs. 2.6%. In a year when the BBB sector underperformed A or higher sectors, the A or higher index outperformed the broad index by 20 basis points, which was positive for this fund on an absolute basis. We are more convinced than ever that our cautious approach is the correct strategy in the current market environment. Fund Managers: John Talty, CFA Perry Troisi 1999 2000 2001 2002 2003 2004 2005 First Quarter -0.4% 2.3% 3.2% -0.5% 1.6% 2.9% -0.1 Second Quarter -1.0% 0.7% 0.2% 4.2% 2.5% -3.0% 3.0% Third Quarter 0.9% 2.5% 5.2% 5.7% -0.4% 3.3% -0.9% Fourth Quarter -0.5% 4.9% -0.1 % 1.5% -0.1 % 1.0% 0.8% Fund -1.1 % 10.7% 8.6% 11.4% 3.6% 4.1 % 2.7% Merrill i_vn ~h IuIL .A+ index -1.1% 11.4°4: f3.1°4, 11 .b'~. a.1°i, ;.H°~~ ~ ;,~-,. Growth of $10,000 from 8/31/1989 to 12/31/2005 $35,000 $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 ~ Aug-89 Aug-92 Aug-95 Aug-98 Aug-01 Aug-04 Fund ~-~ ML G/C A+ City of Winter Springs General Employees' Pension Plan TRtISCO CAPITAL MANAGEMENT 12T Period Ending December 31, 2005 Please refer to Appendix for full disclosure. FUnCI Attl'Ibutl0~1 SUf"Yll"1'lar~/ -Appreciated more than 15% SunTrust Retirement Hi h Grade Equity Fund FASTENAL CO COM $ 565,082.50 $ - 33 72 JP MORGAN CHASE & CO COM $ 1,008,738.90 $ 566,773.20 . 17.98 ADOBE SYS INC COM $ - $ 903,672.00 15.42 SunTrust Retirement High Grade Relative Value Fund EXPRESS SCRIPTS INC COM $ 621,875.60 $ 706,015.00 34.73 SunTrust Retirement Mid Cap Fund WESTERN DIGITAL CORP COM $ 182,636.25 $ 325,209.75 43 93 EXPRESS SCRIPTS INC COM $ 197,796.00 $ 283,327.80 . 34 73 DARDEN RESTAURANTS INC CO $ 201,110.14 $ 316,522.08 . 28 68 CLAIRES STORES INC COM $ 130,608.73 $ 196,153.86 . 22 54 SANDISK CORP COM $ - $ 161,573.04 . 21 98 DADE BEHRING HLDGS INC CO $ - $ 211,564.86 . 21 65 RYDER SYS INC COM $ 237,178.82 $ 221,877.18 . 20 34 GLOBAL PAYMENTS INC COM $ 244,196.24 $ 355,727.52 . 19 97 E TRADE FINL CORP COM $ 187,264.00 $ 244,354.04 . 18 52 ALLERGAN INC COM $ 173,070.18 $ 354,000.84 . 17 94 PENNEY J C INC COM $ 189,822.26 $ 299,072.40 . 17 51 LAM RESH CORP COM $ 178,919.84 $ 258,430.24 . 17 10 REYNOLDS AMERN INC COM $ 338,223.48 $ 260,632.22 . 16 34 CSX CORP COM $ - $ 250,245.33 . 15 56 BECTON DICKINSON & CO COM $ 143,133.90 $ 246,027.60 . 15.00 SunTrust Retirement High Grade Equity Income Fund ALCOA INC COM $ 199,023.00 $ 130,108.00 21 72 MSC INDUSTRIAL DIRECT CO $ 96,193.00 $ 90,495.00 . 21 57 RYDER SVS INC COM $ 704,371.00 $ 73,836.00 . 20 34 JP MORGAN CHASE & CO COM $ 209,110.59 $ 187,058.97 . 17 98 PERKINELMER INC COM $ 129,043.95 $ 104,606.40 . 15 99 BECTON DICKINSON & CO COM $ 175,640.50 $ 127,249.44 . 15.00 SunTrust Retirement Hi h Grade Bond Fund NO SECURITIES APPRECIATED MORE THAN 15% - _ SunTrust Retirement Hi h Grade Intermediate Bond Fund NO SECURITIES APPRECIATED MORE THAN 15 sun I rust Retirement Small Cap Fund P W EAGLE INC COM $ - $ 42 824 50 78 25 DRESS BARN INC COM $ 133,146.00 $ 158,301.00 69 64 INTUITIVE SURGICAL INC CO $ 269,340.75 $ - . 60 43 LIVEPERSON INC COM $ 44,983.19 $ 63.112.50 . 48.41 HI-TECH PHARMACAL INC COM $ 58,986.88 $ 96,817.94 47.24 ART TECHNOLOGY GROUP INC $ - $ 34,252.96 45 08 ARENA PHARMACEUTICALS INC $ 174,735.00 $ 192,545.50 . 43 54 HOLOGIC INC COM - $ 196,061.25 $ 141,289.92 . 4p,7g ENCORE WIRE CORP COM $ 204,063.00 $ 187,770.00 39 98 TALX CORP COM $ 126,241.50 $ 168,715.61 . 39 55 BENTLEY PHARMACEUTICALS I $ 133,840.00 $ 146,459.25 . 37 32 RADYNE CORP COM $ 153,845.00 $ 158,084.50 . 37 32 P ETMED EXPRESS INC COM $ 98,689.36 $ 119,523.95 . 36 78 PIPER JAFFRAY COS COM $ 80,622.00 $ 115,140.00 . 35 30 PALOMAR MEDICAL TECHNOLOG $ 208,528.50 $ 208,488.00 . 33 59 AMERICAN RETIREMENT CORP $ 58.373.00 $ 59,055.50 . 33 46 CONNS INC COM $ 113.652.00 $ 105,079.50 . 33 01 NATUS MEDICAL INC COM $ 121,943.40 $ 131,541.00 . 32 62 TOLLGRADE COMMUNICATION 1 $ 76,140.00 $ 110,393.00 . 29 20 PANERA BREAD CO CL A COM $ 148,422.00 $ 162,229.60 . 28 33 AIRTRAN HLDGS INC COM $ 154,452.00 $ 141,064.00 . 26 62 NETLOGIC MICROSYSTEMS INC $ 118,745.00 $ 123,942.00 . 26 17 MICROMUSE INC COM $ 137,537.52 $ - . 23 95 DITECH COMMUNICATIONS COR $ 109,188.00 $ 86,422.50 . 23 89 UNIVERSAL TRUCKLOAD SERVI $ 120,770.00 $ 141,450.00 . 23 79 WESTELL TECHNOLOGIES INC $ 42,784.56 $ 74,943.00 . 23.63 ANTEON INTL CORP COM $ 140,979.72 $ - 23.26 INTEGRATED DEVICE TECHNOL $ 119,214.00 $ 138,390.00 22 72 CAPTIVA SOFTWARE CORP DEL $ 231,684.00 $ - . 21 74 ECOLLEGE COM $ 32,959.48 $ 91,953.00 . 21 33 RADVISION LTD SHS $ 149,686.50 $ 137,636.41 . 21 31 INTRALASE CORP COM $ 91,202.00 $ 127,805.44 . 21 21 COLDW ATER CREEK INC COM $ 127,890.62 $ 116,594.07 . 21 05 CARPENTER TECHNOLOGY CORP $ 137,499.06 $ 170,889.75 . 20 50 TRI7J=TT0 GROUP INC COM $ 95,310.00 $ 143,565.50 . 20.33 WEBSENSE INC COM $ - $ 164,100.00 20.24 CERADYNE INC DEL COM $ 247,590.00 $ 177,390.00 19 41 CORN PRODUCTS INTL INC CO $ 87,477.29 $ 109,894.00 . 18 79 IRIS INTL INC COM $ 47,944.00 $ 107,114.00 . 18.55 R & G FINL CORP COM $ - $ 48.391.20 18.51 RADIANT SYS INC COM $ 73,901.52 $ 124,044.16 17.83 ALERIS INTL INC COM $ 152,347.50 $ 156,331.76 17 45 STEVEN MADDEN LTD COM $ - $ 92 074 50 . GENERAL CABLE CORP DEL NE $ 181,440.00 $ , . 179,270.00 17.44 17 26 ANSOFTCORP COM $ 101,850.00 $ 106,960.00 . 17 01 GLOBAL PAYMENTS INC COM $ 132,124.00 $ - . 16 95 RARE HOSPITALITY INTL INC $ - $ 65 338 50 . THORATEC CORP COM $ 106,560.00 $ , . 129,312.50 16.63 16 50 PC CONNECTION INC COM $ 31 883 84 $ _ . ASPECT MEDICAL SYS INC CO $ , . 248,684.59 $ 235,057.05 16 42 15 93 STELLENT INC COM $ 143,976.00 $ 125,118.00 . 15.87 PERFORMANCE TECHNOLOGIES $ 125,144.60 $ 78,836.94 15.35 City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 2s Period Ending • December 31,2005 FUnCI AttrlbUtlOCI SUYI'll'Ylaf~/ -Depreciated more than 15% SunTrust Retirement Hi h Grade E ui Fund MAXIM INTEGRATED PRODS IN $ 883,708.00 $ - -16.57 un rus a firemen i ra e u ncome un OFFICEMAX INC DEL COM $ 115,595.50 $ 60,407.52 -19.45 un rus a firemen I ra e e a Ive a ue un CONOCOPHILLIPS COM $ 937,493.10 $ 879,972.50 -16.34 CENDANTCORPCOM $ 639,716.16 $ 561,228.75 -15.89 un rus. a remen I ap un SCHOLASTIC CORP COM $ 315,934.08 $ 158,287.52 -22.86 MGM MIRAGE INC COM $ 193,200.78 $ - -19.12 CHECK POINT SOFTWARE TECH $ 199,983.36 $ 195,324.22 -17.52 ADC TELECOMMUNICATIONS IN $ 52,760.86 $ - -17.42 ONEOK INC COM NEW $ 208,780.74 $ - -16,97 UGI CORP COM NEW $ 286,369.95 $ - -16.23 SYMANTEC CORP COM $ 275,092.40 $ - -16.15 LYONDELL CHEMICAL CO COM $ 287,115.84 $ 293,295.66 -15.98 un ru a remen i ra a on un NO SECURITIES DEPRECIATED MORE THAN 15 % - _ un rus a remen i ra e n erme is a on un NO SECURn1ES DEPRECIATED MORE THAN 15 % - _ Please refer to Appendix for full disclosure. I SunTrust Retirement Small. Cap. Equity Fund TARRANT APPAREL GROUP COM $ 55,578.00 $ - ~7,2g SFBC INTL INC COM $ 204,194.00 $ 101,663.50 f>3.93 THIRD WAVE TECHNOLOGIES C $ 104,647.95 $ 59,722.18 -39.80 PACKETEER INC COM $ 150,625.10 $ 88,205.04 -38.09 MOTIVE INC COM $ 6,561.90 $ - -35.14 GANDER MOUNTAIN CO COM $ 28,768.00 $ 18,056.00 -34.15 TEKELEC COM $ 152,369.35 $ 115,689.70 -33.65 MICROTUNE INC COM $ 71,794.52 $ 80,064.00 -33.07 UNIVERSAL AMER FINL CORP $ 125,070.00 $ - -31,86 PRESSTEK INC COM $ 177,826.00 $ 126,108.00 -30.35 LYON WILLIAM HOMES INC CO $ 132,230.40 $ - -30.11 MARTEK BIOSCIENCES CORP C $ 108,903.00 $ 62,336.40 -29.97 CHIQUITA BRANDS INTL INC $ 85,247.50 $ 73,496.73 -28.05 BOTTOMLINE TECHNOLOGIES I $ 168,962.73 $ 134,961.94 -26.97 FIRST BANCORP P R COM $ 40,608.00 $ 44,055.50 -26.24 MIKOHN GAMING CORP COM $ 148,661.94 $ 128,665.32 -25.73 KONA GRILL INC COM $ 18,551.25 $ 13,166.50 -24.44 KOPIN CORP COM $ 81,989.15 $ 114,029.90 -23.02 ORANGE 21 INC COM $ 84,959.70 $ 63,065.60 -21.53 ORLEANS HOMEBUILDERS INC $ 72,688.00 $ - -19.87 LABOR READY INC COM $ 117,990.00 $ 108,264.00 -18.83 PHOTRONICS INC COM $ - $ 100,149.00 -17.87 TRANSMONTAIGNE INC COM $ 33,558.00 $ 32,610.60 -17.40 MIPS TECHNOLOGIES INC COM $ 40,297.00 $ 40,328.00 -16.84 JUPITERMEDIA CORP COM $ 214,291.00 $ 128,586.00 -16.54 IXIA COM $ 96,482.89 $ - -16.10 City of Winter Springs General Employees' Pension Plan TRLISCO CAP[TAL MANAGEMENT 29' Q~~~3 ~oJ Table of Contents Page I. SCOPE ...................................................................................... ... 3 II. INVESTMENT OBJECTIVES ......................................................... ... 3 III. PERFORMANCE MEASUREMENT ................................................. ... 3 IV. INVESTMENT AND FIDUCIARY STANDARDS ................................ ... 4 V. AUTHORIZED INVESTMENTS ...................................................... ... 5 VI. MATURITY AND LIQUIDITY REQUIREMENTS .................................. 6 VII. PORTFOLIO COMPOSITION .......................................................... .. 7 VIII. RISK AND DIVERSIFICATION ....................................................... .. 8 IX. EXPECTED ANNUAL RATE OF RETURN ........................................ .. 8 X. THIRD PARTY CUSTODIAL AGREEMENTS ..................................... .. 8 XI. MASTER REPURCHASE AGREEMENT ............................................ .. 8 XII. BID REQUIREMENT ..................................................................... .. 8 XIII. INTERNAL CONTROLS ................................................................ .. 9 XIV. CONTINUING EDUCATION ........................................................... .. 9 XV. REPORTING ................................................................................ ..9 XVI. FILING OF INVESTMENT POLICY ................................................. .. 9 XVII. VALUATION OF ILLIQUID INVESTMENTS ..................................... .. 9 Retirement System Investment Policy City of Winter Springs Page 2 CITY OF WINTER SPRINGS GENERAL EMPLOYEES' RETIREMENT SYSTEM INVESTMENT POLICY STATEMENT Scope A. The City Commission of Winter Springs ("City") has adopted this investment policy statement for the investment of the General Employees' Retirement System ("Plan") assets to be administered by the Board of Trustees ("Board") of the General Employees' Retirement System in accordance with applicable Florida State Statutes and City Ordinances. To that end, this investment policy is intended to set forth the investment objectives and parameters for the management of those assets in a manner designed to fulfill the requirements of the Board's fiduciary investment responsibilities. B. The Board recognizes their responsibility for the investment of the Plan's assets, and in order to implement this function, the Board is authorized by law to retain the services of Investment Managers who possess the necessary skilled personnel and facilities to provide the expertise with respect to the investment of the Plans funds. C. This investment policy will be reviewed annually by the Board and may be revised upon the City's approval. II. Investment Objectives A. The foremost objective of this investment policy is the proper investment ofthe assets ofthe Plan in order to provide ongoing pension benefits to the Plan's members and their beneficiaries. B. The Board will strive to increase the Plan's total rate of return through capital appreciation and income while limiting the amount of risk exposure to the Plan. The methodology to determine the Plan's risk/return characteristics is through a diversification of investments across various asset classes detailed in Section V. C. Additionally, the Board will try to keep losses at a minimum due to erosion of market value or from security defaults. To that end, investment managers will trade securities from time to time to improve yield, maturity, quality, credit risk, and total return potential. D. The assumed actuarial rate of return, over a market cycle (3-5 years), along with the annualized total return for the Plan should exceed the rate of inflation as measured by the Consumer Price Index ("CPI") by 4 percent. III. Performance Measurements A. The Board shall adopt performance measurements for the Plan's assets to be reviewed on a quarterly basis and evaluated based on a market cycle of 3-5 years. The Board may retain the services of an independent investment consultant to assist in monitoring the investment Retirement System Investment Policy City of Winter Springs Page 3 performance of the Plan's individual investment managers. Such performance is measured to determine the following: If the investment manager has performed according to this investment policy. 2. If the investment manager has performed within the appropriate investment style. 3. How the manager has performed in relation to the performance measurements for the appropriate asset class. B. The performance measurement indexes on the asset categories are as follows: 1. The Plan's total fund return will be compared to the CPI Index as an inflationary measurement and the actuarial interest assumption as described in Section IX. 2. The Plan's fixed income portfolio return will be compared to the weighted average return of the Lehman Aggregate Bond Index. or equivalent. 3. The Plan's domestic equity portfolio return will be compared to the weighted average return of the Standard and Poor's 500 Index or equivalent. 4. The Plan's international portfolio return will be compared to the weighted average return of the Morgan Stanley Europe, Australia, & Far East (EAFE) Index or equivalent. 5. The Plan's emerging markets portfolio return will be compared to the weighted average return of the MSCI Index for Emerging Markets or equivalent. IV. Investment and Fiduciary Standards A. The Plan's assets will be invested in a manner consistent with the standards set forth in: The Employee Retirement Income Security Act of 1974 at 29 U.S.C. s. 1104(a)(1)(A)- (C). 2. Chapters 112 and 518, Florida Statutes. 3. City of Winter Springs Ordinances. 4. The Plan's Investment Policy Statement. 5. The Pension Plan document. 6. In the event of a conflict within these provisions or any other provisions of law authorizing investments, the investment and fiduciary standards set forth in Section 112.661(4), Florida Statutes and item 1 above shall prevail. B. The Board will adhere to the Prudent Person standard and this standard shall be applied in the context of managing the overall Plan. The Prudent Person standard is as follows: Retirement System Investment Policy City of Winter Springs Page 4 "Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived from the investment." C. Any person or firm hired or retained to invest, monitor, or advise concerning these assets shall be held to the higher standard of Prudent Expert. The standard shall be that in investing and reinvesting moneys and in acquiring, retaining, managing, and disposing of investments of these funds, the contractor shall exercise: the judgment, care, skill, prudence, and diligence under the circumstances then prevailing, which persons of prudence, discretion, and intelligence, acting in alike capacity and familiar with such matters would use in the conduct of an enterprise of like character and with like aims by diversifying the investments of the funds, so as to minimize the risk, considering the probable income as well as the probable safety of their capital. V. Authorized Investments A. Funds placed with investment managers are to be invested only in those authorized classes of investments as contained in this investment policy. Investments should be made subject to the Plan's cash flow needs and such cash flows are subject to revision due to changes in the Plan's needs and market conditions. Investments not listed in the investment policy are prohibited. B. The authorized classes of investments for the Plan are as follows: Obligations guaranteed as to principal and interest by the United States government. 2. Bonds, securities, and certificates ofindebtedness ofUnited States government agencies. Obligations guaranteed as to principal and interest bygovernment-sponsored agencies of the United States government. 4. The Florida Local Government Surplus Funds Trust Fund (SBA). Commercial Paper rated in the highest category by a nationally recognized rating service. If a Letter of Credit (LOC) backs the Commercial Paper, the long-term debt of the LOC provider must be rated A or better by at least two nationally recognized rating services. 6. Bankers Acceptances of United States banks or a federally chartered domestic office of a foreign bank, which are eligible for purchase by the Federal Reserve System, rated in the highest category by a nationally recognized rating service. 7. Corporate bonds or notes, registered or unregistered under Rule 144A, issued by firms organized and operating within the United States or by depository institutions licensed by the United States rated (A) or equivalent by a nationally recognized rating service at the time of purchase. Rule 144A bonds or notes must include rights ofregistration. Any bond or note that falls below investment quality must be eliminated immediately. Retirement System Investment Policy City of Winter Springs Page 5 General Obligation andJor Revenue Bonds of state or local government taxable or tax- exempt debt rated A, for long term debt, by a nationally recognized rating service or rated MIG-2 or SP-2, for short term debt, by a nationally recognized rating service. 9. Intergovernmental investment pools authorized pursuant to the Florida Interlocal Cooperation Act provided in Section 163.01, Florida Statutes. 10. Common and preferred stocks from domestic or foreign corporations. 11. Real estate and real estate securities as deemed proper investments by the Board. 12. Repurchase Agreements a. The Plan's investment managers may invest in repurchase agreements composed of only those investments authorized in numbers 1, 2, and 3 (above). All firms are required to sign the Plan's Master Repurchase Agreement prior to the execution of a repurchase agreement transaction. b. A third party custodian with whom the Plan has a current custodial agreement will hold the collateral for all repurchase agreements with a term longer than one (1) business day. A clearly marked .receipt that shows evidence of ownership must be supplied to and retained by the Plan's investment manager. c. Securities authorized for collateral must have maturities less than 10 years with a market value for the principal and accrued interest of 102% of the value and for the term of the repurchase agreement. Immaterial short-term deviations from 102% requirement are permissible only upon the approval of the Pension Plan Administrator. 13. Mutual funds registered under the Investment Company Act of 1940. VI. Maturity and Liquidation Requirements A. The Plan's maximum investment maturities for the following securities are as follows: The overall duration of the principal return for the Plan will be less than 140% of the Lehman Aggregate Bond Index. For commercial paper, 180 days or less from the date of purchase. For bankers' acceptances, 180 days or less from the date of purchase. 4. For repurchase agreements, 90 days or less from the date of purchase. B. On a quarterly basis, the Plan's Actuary will notify the investment manager ofthe plan's liquidity requirements for the payroll and administrative expenses. Retirement System Investment Policy City of Winter Springs Page 6 VII. Portfolio Composition The Board has adopted the following long-term target asset mix for the Plan as shown below. 70% of the Plan's assets market value will be allocated to equity investments. Based on market fluctuations, the Board will accept variances of up to five percent (between 65% and 75%) from the above asset target. This target is further allocated as follows: Stock Category Targ et Range Large Cap Growth* 10% - 30% Large Cap Value* 10% - 30% Small Caps 5% - 20% Mid Caps 5% - 20% International 5% - 20% *2 to 1 Ratio Constraint: the ratio of Large Cap Growth to the Large Cap Value or the ratio of Large Cap Value to Large Cap Growth can be no larger than 2 to 1. This ratio does not apply to the other stock asset categories. 2. 30% of the Plan's asset market value will be allocated to fixed income securities. Cash equivalents are considered part of this asset category and have a target range of 0% to 10% of the allowable 30%. Based on market fluctuations, the Board will accept variances of up to five percent (between 25% and 35%) from the above asset target. Quarterly, the Investment Manager will review the investment portfolio for the purpose of rebalancing assets within the individual asset class target ranges. If the percentage of assets invested in any of the asset classes within the stock or fixed income categories described above falls outside their applicable ranges, the categories would be rebalanced such that the percentage of assets once again falls within the range specified above. The Investment Manager will provide a quarterly rebalancing report to the Board detailing any changes that were required to be made. In addition, the Board will also review the investment portfolio for the purpose of potentially reallocating assets within the individual asset class target ranges based on changes within the capital market environment. 4. Annually, the Board will review these asset allocation targets and will revise the targets if any significant changes occur within the capital market environment. The Plan should have the opportunity to review any changes in proposed investment options as described above. If any new options have higher fees than those originally proposed, Investment Manager should not pass on these higher fees along to the Plan. Any lower fee options employed should result in a fee reduction. Retirement System Investment Policy City of Winter Springs page 7 VIII. Risk and Diversification A. The Board has adopted a strategy, described in Section VII, whereby the Plan's assets will be diversified to the extent practicable in order to control the risk of loss which might result from an over-concentration of investments in a specific security, maturity, issuer, dealer, or bank through which financial instruments are bought or sold. B. In a further effort to control the risk of loss and assure adequate diversification, the following limitations are imposed upon the investment of the Plan's assets: A maximum of 5% investment in the outstanding common stock of any one company or organization. 2. A maximum of 5% investment in the outstanding debt issuance of any one company or organization. IX. Expected Annual Rate of Return The Board has set the Plan's current expected rate of return at 9% and to the extent the actual rate of return varies from the expected rate of return the gains or losses will be spread over a 5 year moving average period. The short term expected rate of return is 9%, and long term expected rate of return to be at least the actuarial interest assumption rate of 9% along with an additional annualized return that exceeds the rate of inflation measured by the CPI. X. Third-Party Custodial Agreements All securities will be held with the custodial bank under a contractual agreement with the Board. All securities purchased by and all collateral obtained by the investment managers and/or the Board are designated as assets of the Plan. No withdrawal of securities, or transfer of funds, in whole or in part, can be made from safekeeping except by authorization of the Board and written execution by any one of the following: the Board Chairman, Vice-Chairman, or the Plan Administrator. Securities transactions between abroker/dealer and the custodial bank involving the purchase or sale of securities by transfer of money or securities must be made on a "delivery vs. payment" basis, if applicable, to ensure that the custodial bank will have the security or money, as appropriate, in hand at the conclusion of the transaction. XI. Master Repurchase Agreement All approved institutions and dealers transacting repurchase agreements will execute and perform as stated in the Master Repurchase Agreement. All repurchase agreement transactions will adhere to the requirements of the Master Repurchase Agreement. XII. Bid Requirements Each investment manager shall obtain competitive bids and offers on investment transactions to the fullest extent possible. The investment managers will make periodic reports to the Board reflecting purchases, sales, or other activity. Retirement System Investment Policy City of Winter Springs Page 8 XIII. Internal Controls A. The Plan Administrator will establish a system of internal controls and written operational procedures to be a part of the Plan's operational procedures. The internal controls should be designed to prevent losses of funds, which might arise from fraud, employee error, and misrepresentation by third parties, or imprudent actions by employees. The written procedures should include reference to safekeeping, repurchase agreements, separation of transaction authority from accounting and record keeping, wire transfer agreements, banking service contracts, collateral/depository agreements, and "delivery-vs. -payment" procedures. No person may engage in an investment transaction except as authorized under the terms of this investment policy. B. Independent auditors, as a normal part of their annual financial audits, will conduct a review of the system of internal controls to ensure compliance with policies and procedures. Additionally, the Plan's Actuary, Investment Consultant, and the City auditors will complete an annual system review. XIV. Continuing Education Annually, members of the Board have the responsibility for completing continuing education programs in matters relating to the Plan's investments by reading the appropriate materials and by attending the appropriate local and national conferences and seminars as authorized by the Board. XV. Reporting On an annual basis, the Board will provide the City with an investment report regarding the Plan's investment portfolio. The annual report shall provide all, but not limited to, the following: name and type of securities in which the funds are invested, the amount invested, income earned, the book value and the market value of the investment portfolio. Investment reports shall be available to the public. XVI. Filing of Investment Policy A. Upon adoption, the Board will promptly file this investment policy statement with the State of Florida's Department of Management Services, the City of Winter Springs, and the Plan's Actuary. B. The effective date of this investment policy shall be the 30"' calendar day following the date filed with the City of Winter Springs. XVII. Valuation of Illiquid Investments All illiquid investments for which a generally recognized market is not available or for which there is no consistent or generally recognized pricing mechanism will be given an actuarial valuation by the Plan's Actuary on an annual basis. For each actuarial valuation, the Board must verify the determination of a fair market value for those investments and ascertain that their determination complies with all applicable state and federal requirements. The Board will disclose each illiquid investment to the State of Florida's Department of Management Services and to the City of Winter Springs. Retirement System Investment Policy City of Winter Springs Page 9 Period Ending December 31,2005 Important Disclosure Information INVESTMENT PERFORMANCE Past performance is not indicative of future results. Performance data related to accounts managed by Trusco represents returns gross of investment management fees. See Trusco's Form ADV, Part II for a description of investment advisory fees. The performance information reported herein may be for a variety of products which have different methods of presenting performance data i.e. net of , fees, gross of fees, or a combination of these. This information should not be evaluated independent of or without reference to the investment advisory agreement that more specifically addresses applicable investment advisory fees. Fees have a compounding effect on cumulative results. For example, assume the account achieves a 10% annual return prior to the For use with deduction of fees each year for a period of ten years. If an annual fee of 0.5% of assets under management were charged each of the Trusco Separately ten years, the resulting annual average return net of fees would be reduced to 9.48%. Managed YIELD INFORMATION Accounts, Yield information more closely reflects the current earnings of the Fund than the total return. Common and In the absence of current fee waivers the yield would be reduced. Collective Trust A SEC Yield relates aggregate net earnings of a fund to its aggregate net assets. In any given period a fund may distribute more or less Funds, and than its actual income. SunTrust Retirement SECTOR WEIGHTINGS AND PORTFOLIO CHARACTERISTICS Accounts The sector weightings and portfolio characteristics are presented as of the date shown in the left-hand corner of this presentation, and may change without notice. A complete list of sector weightings and individual security positions for any specific period are available upon request. FORECASTING Forecasting is based on current economic and market information, which may be revised at any time REPRESENTATIVE CLIENT LIST The list is intended simply to indicate a broad cross section of Trusco Capital Management, Inc. clients in the public and private sectors. The selection of clients for the list is not based on performance criteria. This list should not be construed as an endorsement or approval by the listed clients of Trusco Capital Management, Inc. or of the advisory services provided ECONOMIC AND MARKET REVIEW This perspective was prepared for clients and prospective clients of Trusco Capital Management, Inc. Neither Trusco nor any affiliations make any representation or warranties as to the accuracy or merit of this analysis for individual use. Comments and projections are based on information available at the time of writing and believed to be accurate, are for informational purposes only, and may not be relied upon for future investing. Investors are advised to consult with their investment professional about their specific circumstances before making any investment decisions. FINANCIAL TERMS Total Return -All performance calculations are total returns. Total return is comprised of dividend and interest income, realized and unrealized gains and losses. Estimated Annual Income - An estimate of the dividends and interest to be received over the next twelve months based on current asset allocation and information. City of Winter Springs General Employees' Pension Plan TRlISCO CAPITAL MANAGEMENT 3U Period Ending December 31, 2005 For use with STI Classic Funds Important Mutual Fund Disclosure Information INVESTMENT PERFORMANCE Past performance does not guarantee future results. The performance data quoted represents past performance and current retums may be lower or higher. Total return figures include change in share price, reinvestment of dividends and capital gains. Returns are shown net of fees. The investment return and principal value will fluctuate so that an investor's shares, when redeemed, may be worth more or less than the original cost. For performance data current to the most recent month end, please visit our website at www.sticlassicfunds.com. In the absence of current fee waivers the total return would be reduced. All returns greater than 12 months have been annualized YIELD INFORMATION Yield information more closely reflects the current earnings of the Fund than the total return. In the absence of current fee waivers the yield would be reduced. A SEC Yield relates aggregate net earnings of a fund to its aggregate net assets. In any given period a fund may distribute more or less than its actual income. GENERAL DISCLOSURE An investor should consider the fund's investment objectives, risks, and charges and expenses carefully before investing or sending money. This and other important information about the STI Classic Funds can be found in the fund's prospectus. To obtain a prospectus, please call 1-800-428-6970, option 1, or by visiting www.sticlassicfunds.com. Please read the prospectus carefully before investing. Mutual fund investing involves risk, including possible loss of principal. STI Classic Funds are advised by Trusco Capital Management, Inc., which receives a fee for its services, and are distributed by BISYS Fund Services, LP, which is not affiliated with Trusco Capital Management, Inc. Investments in the STI Classic Funds are not insured by the FDIC or any other Federal agency nor are they guaranteed by any bank, and may lose value. INVESTMENT CONCERNS Equity securities (stocks) are more volatile and carry more risk than other forms of investments, including investments in high-grade fixed income securities. The net asset value per share of equity mutual funds will fluctuate as the value of the securities in the portfolio changes. MPT STATISTICS/OTHER MEASUREMENTS Alpha -Alpha is defined as the difference between the average realized return of a portfolio manager with private information and the expected return of the passive strategy based upon public information only with equal systematic risk. Beta - A measure of an investment's volatility, relative to an appropriate asset class. R-Squared -Statistical measure of how well a regression line approximates real data points; an r-squared of 1.0 (100%) indicates a perfect fit. r-squared measures how well the Capital Asset Pricing Model predicts the actual performance of an investment or portfolio. Sharpe Ratio -The Sharpe Ratio (also known as Reward-to-Volatility-Ratio) indicates the excess return per unit of risk associated with the excess return. The higher the Sharpe Ratio, the better the performance. Standard Deviation - A statistical measurement of dispersion about an average, which, for a mutual fund, depicts how widely the returns varied over a certain period of time. HIGH GRADE MUTUAL FUNDS The Fund does not invest in limited partnerships, real estate (including REITs), private placements, Rule 144A securities and certain other non-publicly traded, thinly traded or restricted securities. ~~~a: _ . City of Winter Springs General Employees' Pension Plan TRUSCO CAPITAL MANAGEMENT 31