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HomeMy WebLinkAbout2011 05 10 Other - Presentation from Dalton, Greiner, Hartman, Maher & Co., LLC AllCap Value Board of Trustees Regular Meeting May 10, 2011 The document attached entitled, "Dalton, Greiner, Hartman, Maher & Co., LLC," AllCap Value was presented by Mr. Joshua A. Waltuch, Vice President Portfolio Manager, and Mr. Michael S. Dunn, Vice President, Director of Sales and Marketing of Dalton, Greiner, Hartman, Maher & Co., LLC and reviewed with the Board Members at their Regular Meeting on May 10, 2011. IP Dalton, Greiner, Hartman, Maher & Co., LLC AIICap Value A Presentation To The: May 10, 2011 Joshua Waltuch Vice President 212-557-2304 j)))altlicl)@d,al)m.com 565 Fifth venue, Suite 2101 New York, NY 10017 212- 557 -2445 . dgl)m. coyyz 3001 Tamiami Trail North, Suite 206 Naples, FL 34103 239 -261 -3555 xnm> dabm. com Dc DGHM Mission and Values DGHM, LLC has a quarter - century record of value investing across the entire spectrum of market capitalization. Our overriding goal is to be a leading practitioner of fundamental analysis, constructing a lineup of specialty products with a long -term orientation that achieve highly competitive risk - adjusted returns for our clients. We have an ownership- centric, team - oriented corporate culture that thrives upon a high level of employee interaction and provides every employee opportunities for growth and development. We employ dedicated, passionate individuals who are incentivized to achieve outstanding performance and make significant contributions to the team's efforts. Our clients and other constituents will remain well informed of our activities through an elevated level of responsiveness, transparency, and access to all team members. All of our activities will be conducted with the highest degree ofintegrity and professional standards. Dalton, Greiner, Hartman, Maher & Co., L.L.0 Dc City of Winter Springs Investment Results: April 30, 2011 Since Inception YTD 1 -Yr 4 10 09 City of Winter Springs* 10.4% 17.0% 32.0% Russell 3000 Value 9.2% 13.0% 28.7% Russell 3000 9.6% 16.3% 29.7% As ofApril30, 2011 * See the provided Explanation of Performance. ** Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Dalton, Greiner, Hartman, Maber & Co., L.L.0 3 Dc City of Winter Springs Performance Attribution: YTD Performance Attribution WINTER SPRINGS vs. Russell 3000 Value 12/31/2010 to 4/29/2011 U.S. Dollar As ofApril30, 2011 This is supplemental information. See the enclosed fully- compliantpresentation for more details. ** Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Dalton, Greiner, Hartman, Maher & Co., L.L.0 4 Allocation Analysis Selection Analysis Portfolio Benchmark Relative Portfolio Benchmark Relative Contrib from Average Average Average Allocation Total Total Total Security Total Group Name New Weight Weight Weight Effect Return Return Return Selection Effect 1.INDUCYCLICAL 30.8 27.3 3.5 0.22 11.18 14.67 -3.48 -1.05 -0.83 2. CONSCYCLICAL 9.9 8.8 1.1 0.06 17.68 12.15 5.53 0.51 0.57 3. TECHNOLOGY 5.2 5.4 -0.2 0.00 26.07 6.40 19.66 0.94 0.94 4. NONCYCLICAL 18.1 19.1 -0.9 0.03 8.20 11.54 -3.34 -0.57 -0.54 5. FINANCIAL 23.4 28.3 -5.0 0.32 4.97 3.05 1.92 0.43 0.75 6. UTILITIES 10.1 11.1 -1.0 0.04 12.36 7.35 5.02 0.48 0.52 [Cash] 2.5 -- 2.5 -0.24 0.03 -- 0.03 -- -0.24 Total 100.0 100.0 -- 0.43 10.38 9.21 0.74 1.17 As ofApril30, 2011 This is supplemental information. See the enclosed fully- compliantpresentation for more details. ** Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Dalton, Greiner, Hartman, Maher & Co., L.L.0 4 Dc Significant Buys and Sells: YTD BUYS: Baxter International Inc. (BAX): BAX is a diversified medtech /pharma company with three main operating segments (bioscience accounts for 44% of sales, medication delivery 38 %, and renal 18 %). International represents 58% of sales. The stock has been impacted over the last several years by declining utilization, pricing pressure in biosciences (plasma based drugs), and a large recall in infusion pumps. The simple investment thesis is that increased utilization will drive faster sales and earnings growth and thus multiple expansion. Longer term, BAX should be able to generate mid - single digit top line growth and low double -digit bottom line growth. FCF is used to pay a dividend and buy back shares. Gap Inc. (GPS: GPS is the operator of over 3,100 specialty apparel stores as: Gap, GapKids, babyGap, GapBody, Gap Outlet (over 1,500 total), Old Navy (over 1,000), and Banana Republic (over 600). These include close to 400 stores in Europe and Asia under the Gap and Banana Republic nameplates. Internet sales, which include the Piperlime and Athleta websites, account for approximately 10 %. Domestic square footage growth is limited, but strong international and internet growth opportunities exist. An improving economy and lower unemployment should help drive positive SSS. GPS has managed margins very well through a challenging environment. ROAs are at the high end of retail peers. High FCF yield (near 10 %) is used to fund significant share repurchases (SOS down 9% in LTI'I) and pay a growing dividend (5 -yr CAGR in dividend is 27 %). The balance sheet is in great shape with over $3 /share net cash. ESL (Eddie Lampert), an activist investor, has acquired a 6% stake. We believe this could be a catalyst to more aggressively unlock value through: expanded share repos and dividends, outright LBO, or breakup of the company. We believe any of these scenarios would result in trading multiple expansion from the current low level of 5x EBITDA. Tidewater Petroleum Corp. (TDW: TDW is the leading provider of marine support services to the offshore E &P industry. It operates worldwide with a fleet of anchor handling, supply, crew, and tug boats. It is reasonable to compare TDW to a trucking company. The business is a commodity and very capital- intensive. Earnings are very cyclical. Current business conditions are difficult. Offshore rig operations have not recovered from the moratorium in the Gulf of Mexico and the 2008 collapse in oil prices. New supply hit during the downturn. TDW has spent the last decade modernizing its fleet. FCF will be negative for several more years as TDW completes its new build/ acquisition cycle. In theory this younger, more capable fleet will lead to higher margins this cycle. The basic investment thesis is that demand will improve for offshore drilling and new supply and fleet retirements will improve utilization and thus pricing. Visteon Corp. (VC): VC is a Tier 1 auto supplier with three divisions: (1) Climate Control; (2) Electronics; and (3) Interiors. VC was Ford's components and systems business and was spun out in 2000. Valuation is extremely attractive — shares (net of Halla, VC's Korean climate company) are trading under 4.Ox 2011E EBITDA and should trade closer to peers at 5.5x. Other positives include: (1) Good Exposure to Asia Asia represented 40% of total consolidated sales in 2010; (2) Good Exposure to Growing OEi`ls— Hyundai and Ford represented 29% and 25% of total sales for Visteon, respectively, in 2010. These two OEMs have been the big beneficiaries of Toyota's lost share; (3) Strong Balance Sheet —The company maintains a net cash position for the first time since the spin; and (4) Growing Backlog— Visteon's year -end backlog was $0.7 billion, over 70% of which is projected to come from Asia. SELLS: Wal -Mart Stores, Inc. (WMT): The stock was sold due to concern over some domestic market share loss to dollar stores. We replaced it with GPS. As ofApril30, 2091 Whiting Petroleum Corp. (WLL): We sold the position as the stock is now trading at the higher end of its valuation range. Dalton, Greiner, Hartman, Maher & Co., L.L.0 Dc Risk Management Through Diversification AllCap Value Top Ten Holdings Utilities Financial Non - Cyclicals Technology Consumer Cyclicals Industrial Cyclicals 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% • City of Winter Springs • Russell 3000 Value** ❑ Russell 3000** As ofApril30, 2011 This is supplemental information. See the enclosed fully- compliantpresentation for more details. ** Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. T AT &T Inc. 3.8% JPM JPMorgan Chase & Co. 3.7% VIA.B Viacom Inc. (Cl B) 3.4% ARE Alexandria Real Estate Equities Inc. 3.4% BEN Franklin Resources Inc. 3.4% PNY Piedmont Natural Gas Co. 3.3% PXD Pioneer Natural Resources Co. 3.2% DTV DIRECTV 3.2% ACE ACE Ltd. 3.2% VVC Total Vectren Corp. 3.2% 33.8% Dalton, Greiner, Hartman, Maber & Co., L.L.0 6 Economic Sector Weighting Comparison Dc Attractive Valuation /Quality Tradeoff cap&gjization Weighted Average Market Cap Valuation Enterprise Value /EBITDA FCF Yield Enterprise Value /Sales Prof tability & Growth 2011 Estimated ROE 5 -Year EBITDA ROA (excluding cash) 5 -Year CAGR EBITDA /SHR Financial Strength Net Debt (Cash) /Cap% EBITDA /Interest Expense Al1Cap Value $35,264MM 10.Ox 5.4'%. 2.3x 13.4% 20.9% 6.8% 41.4% 13.3x Russell 3000 Value ** $69,607MM 9.1x 5.6'%, 2.5x 12.4% 15.7% 6.4% 39.0 °!, 10.3x Russell 3000 ** $78,336MM 10.5x 5.3% 2.5x 17.2% 21.0% 8.8% 30.2% 14.8x As ofApril30, 2011 This is supplemental information. See the enclosed fully- compliantpresentation for more details. ** Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Dalton, Greiner, Hartman, Maher & Co., L.L.0 II Dc Quarter Century oflnvestment Success ➢ Fundamental, value - driven style since 1982 with $1.6 billion AUM* ➢ Proven ability in finding quality, undiscovered companies ➢ Diverse product line with limited assets accepted in each product ➢ Autonomous subsidiary of Boston Private Financial Holdings (BPFH) ➢ 20% owned internally by 14 active employees; Innovative equity recycling ➢ Significantly invested alongside our clients MidCap Value $43MM MicroCap Value Alteivatives $74MM *DGHM AUM and Product Breakdown Chart above include third party platform assets for which DGHM does not have frill conr&tional authority, and which have been excluded from the definition of the firm for GIPS purposes. The assets consist of l3ect rry ap relationships of $204 milkorr and modelportfolo relationships of $145 million as of 3131111. This is supplemental information. See the enclosed fully- comphantpresentationfor more details. Dalton, Greiner, Hartman, Maher & Co., L.L.0 8 DG Fundamental Building Blocks of Success ➢ Peo�vle Ten sector specialists averaging over 20 years experience. Extensive knowledge base and experience extends to all departments. ➢ Philosopft and Process Target ideal tradeoff between valuation, profitability, and capital efficiency. No significant market timing or sector bets; The focus is on DGHM's core competencystockpicking. Intensive fundamental due diligence —the heart of DGHM's process. ➢ Incentives Sector specialist decision - making authority is a key attraction to working at DGHM. Bonus compensation is driven by sector specialists' generation of alpha within their sectors. Sector specialists own equity in DGHM and are invested in our products. ➢ Client Service • Superior responsiveness, transparency, and access to the investment team. Dalton, Greiner, Hartman, Maher & Co., L.L.0 9 Dc Investment Professionals Years Years 0 Shareholder, Management Committee 0 Shareholder As of April 2011 C Colasultant Dalton, Greiner, Hartman, Maher & Co., LLC 10 Professional Experience at DGHM Position 0 Bruce Geller, CFA 19 18 Sector Specialist, CEO 0 Jeff Baker, CFA 21 10 Sector Specialist, CIO 0 Tim Dalton, CFA 49 29 Sector Specialist, Chairman 0 Peter Gulli, CFA 18 11 Sector Specialist 0 Dave Dusenbury, CFA 19 5 Sector Specialist 0 Joshua Waltuch 15 4 Sector Specialist 0 Randall Watsek, CFA 15 7 Sector Specialist 0 Donald Porter, CFA 8 5 Sector Specialist Douglas Chudy, CFA 10 0 Sector Specialist C Ed Turville, CFA 44 21 Sector Specialist 0 Ken Greiner, CFA 43 28 Sector Specialist, Vice - Chairman C Harry LeVay 54 16 Analyst 0 Barbara Kirby 22 22 Senior Trader 0 Kate O'Brien 16 11 Trader 0 Tom Gibson, CFA, CPA 23 5 CFO, CCO (Compliance) A VERAGE.• 25 13 0 Shareholder, Management Committee 0 Shareholder As of April 2011 C Colasultant Dalton, Greiner, Hartman, Maher & Co., LLC 10 Dc Diversified Client Base Breakdown of Client Base Representative Clients *Ameriprise ArcelorAlittal *California Institute of Technology *City of Boynton Beach Firefighters Pension *City of Ocala Firefighters Retirement Emerson *Empire State Carpenters *Hilton Foundation *Hostess Brands New York City Police *Northern Trust Pepco Holdings Retirement Trust Providence College Sacramento County ERS Texas A &M University *University of Central Florida *DGHM Employees *A11Cap Value Clients 'DGHM professionals have a significant portion of their net worth invested alongside our clients. Client Breakdown Chart above includes thh dpary pla form assets for which DGHM does not have full conditional authority, and which have been excluded from the definition of the firm for GIPS purposes. The assets consist of direct wrap relationships of $204 million and modelportfolio relationshps of $145 million as of 3131111. This is supplemental itfotruation. Seethe enclosed fully- compliantpresentation for more details. Clients listed here were chosen as generally representative of the types of clients that comptise the anstitntional client based of Dalton, Greiner, Hartman, Maher & Co., LLC and mere not chosen based on performance -based criteria. It is not known whether these clients approve or disapprove of the adviser or the advisog servicesprovirled Dalton, Greiner, Hartman, Maber & Co., L.I C 11 Dc A11Cap Value at DGHM ➢ Active capitalization management (Range: $750 Million +) ➢ 35 -40 stock portfolio diversified by sector ➢ Investment objective is to achieve superior risk - adjusted returns over the long run ➢ Consistent value style of investing ➢ Time - tested valuation approach ➢ Product capacity of $2.5 billion Annualized Returns 25 20% 19.0 17.4 1 / 13.7% 15% 12.3% 12.7% 12.4% 11.8% 92% 10.0% 11.0% 10% 9.0% 9.5 % % .6 7.4% 3.4 °,0 4 .9 J7./10 5% 3.0 % 1.1 °0 4.1% 0% -5 -10 1 Year 3 Years 5 Years 10 Years 15 Years 20 Years 25 Years Since Inception 1/83 -3/11 'DGHM ARC ap* 1RusseU3000Value- eRusseI13000— As of March 31, 2011 * See the provided Explanation of Performance. ** Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Dalton, Greiner, Hartman, Maher & Co., L.L.0 0 w 0 w 0 0 Active Capitalization ManaLyetnent 12 ■Small <$2.OBN mMid$2BN -$lOBN ■ Large >$lOBN DG Performance Statistics: 10 Years As of March 31, 2011 See the provided Explanation of Performance. Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Shar Ratio is calculated using Citibank 3 Month T-Bill Dalton, Greiner, Hartman, Maber & Co., LLC 13 AllCap Y�lye,* Russell 3000 Value ... .. .... . . .... ... .... ....... .... ... ..... ... . . .. ....... A. u.aI .I..z..e..d R.elu.r.i] 1 0 -Fear ........................ ................ ............ . ................... . ................................................................. 9.5% 4.9% ............................................................................................ -VLPHA ............................................................ . ................................................................................ P ................................................................................................................................. 4.6% P ........................................................................................... BETA ........ ............................................................ . . . ............... . ................... . ................... ii . ................. . ............................................................................................................................ ii . . ................ . ................... . ................................................................................. Standard Deviatio .................................................................. ......................................................................................................... j i! ................................................................................................................................. 20.3% 19.V/0 ........................................................................................................................ Information Ratio ....................................................................................................................................................................................................... B ...................................... 0.68 . . . .......................................................... ............................................................................................................. Sharpe Ratio""I ............ . ......... ........ . .............. . . . . ............................................................................................................................................. ........................................ 0.36 . . . .......... . ................... . ................................... . 0.14 ..................................... — -F ..... ... ..... U2side Capture . .. ... . . . .................... ............. ................................................................................................................... ................ IF P ................................................................................................................................. 118% P ........................................................................................................................ Downside - - - - - ....................................... ii .......................................... 90% . . . ...... . ................... . ........................................... ii ..................................... . ................... . ................... . ................... . ........ . . Benchmark . ( R2 Correlation to Bench ........................................................................................................................... ..... .............. ..................................................... . ) F P ........... ............................... 89 % . . . .................................................. I B ........................................................................................................................ Overage Turnover ................................................................................................................. ....... ..... ... ..... .. . ..... ...... ..... ... .. ..... ..... .... ... ii 75% ii R ..................................... . ................... . ................... . ................... . .................. 1 Tracking Error 6.8% As of March 31, 2011 See the provided Explanation of Performance. Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Shar Ratio is calculated using Citibank 3 Month T-Bill Dalton, Greiner, Hartman, Maber & Co., LLC 13 Dc The Importance ofDoumside Protection As of March 31, 2011 * Russell 3000 Value started to decline in 3Q07 * Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company; the S&P 500 is a registered trademark of Standard and Poors. Dalton, Greiner, Hartman, Maber & Co., LI C 14 Dc Key Takea ways The heart ofour pro cess is in -depth fundamental research. As a firm, we believe our core competency is individual stock picking. We place our active weights in a manner to derive alpha from stock selection, as opposed to making large sector rotation /market timing bets. Our team of Sector Specialists is empowered to make their final stock selection decisions. How we accomplish this... Dalton, Greiner, Hartman, Maher & Co., L.L.0 1 Dc Disciplined Process Yields Results Universe 1,700+ Sell Discipline Monitor Portfolio — Risk Control I I I f { r f Portfolio Construction & Trading Idea Generation 1Ldti- factor Model Every analyst, product, and stock is inextricaby linked by one common factor: fun dam en tal research Investinent Team Review Step 1 COnl�lanleS It 425+ Fundamental Research Step 2 Dalton, Greiner, Hartman, Maber & Co., LL.0 16 Dc Factors: ■ Vahiation — :i0 " %o • Capital Efficiency — 30 °% • Profitability- — 20 " %0 Proprietary valuation Model Drives Idea Generation Multifactor Model (MFM) purpose: Enhance probability of picking the right stock Outperform a U G�C Underperform 4 Dalton, Greiner, Hartynan Maher Co., LL G r 17 Undervalued Overvalued 1 Composite Score (Quartile) 4 DG ➢ Market leader with strong position in its business ➢ Stable to improving industry fundamentals ➢ Above average profitability and asset utilization characteristics ➢ Free cash flow genera tion Empowers management to enhance shareholder value ➢ Strong balance sheet ➢ Proven management team acting in shareholder's best interests ➢ High insider ownership / Insiders buying Searching for Value SEC Filings Company Visits Management Interviews Internal Models Upside /Downside Analysis Analyst Reports Fundamental Criteria Potential Catalysts to Drive Value Earnings Acceleration Restructurings /Spin -offs Management Change Acquisition /LBO Candidate Hidden Asset Value Step 2 Dalton, Greiner, Hartman, Maher & Co., LL.0 18 Dc Team Structure Is Our Key Strength Step 3 Investment Team Review: Benefits ofDectsion- Making Process: ➢ Develops in -depth industry knowledge ➢ Fosters diversity of perspectives and breadth of experience ➢ Provides incentive of decision - making responsibility ➢ Eliminates key person risk ➢ Enhances client responsiveness Dalton, Greifaer, Hartman, Maher c�- Co., LLC * Formal report on stock idea * Present at committee meeting • Vetted by team * Final decision by sector specialist Key Questions: Who is responsible for making the final investment decisions ➢ NNbo oversees the entire portfolios How do you prevent turf battles over sector allocations ➢ How are the Sector Specialists compensated; 19 Dc Portfolio Construction And Trading Portfolio Construction 35 -40 names; initial position 2.5 %; max weight = 6% Remain within 75 -125% band of benchmark sector weights Seek to remain fully invested (cash < 3 %) All clients receive the same stocks (minimal dispersion between accounts) Moderate turnover reduces transaction costs Trading Highly experienced trading staff Specific expertise in sourcing liquidity in smaller cap securities Dalton, Greiner, Hartman, Maher & Co., LL.0 20 Dc Risk Control &Sell Discipline: Multiple Layers of Oversight Step 5 1. Diversification by stock 2. Diversification by sector 3. Diversification by sector specialist (eliminates key person risk) 4. Daily oversight by Team Leader (Jeff Baker) 5. Monthly review by entire team 6. DGHM valuation model Sell Discipline 17. Deteriorating fizndamentals 8. Eliminate value traps ==> Policy Guidelines: DGHM monitors the trailing 6 -month price performance of every security. Any stock in the lowest (4 quartile for more than 3 months is automaticalj sold. Yields Consistent Long -Term Results Dalton, Greiner, Hartman, Maher & Co., LL.0 21 DG Knowledge = Power Teradata Corp. (TDC) Fundamentals TDC is the largest dedicated data warehouse provider with the gold standard product. This product allows companies to make more informed and timely decisions. It should also lower costs over time. We purchased the parent company to take advantage of the spin -off of TDC. At the time TDC became an under - covered and undiscovered S &P 500 company. Company has a strong balance sheet with net cash. Company has a strong free cash flow with prudent management. It has returned capital to investors through a buyback program. Strong return profile with ROEs in the 25 %+ range since the spin. Valuation TDC trades at an approximately equal EV /EBITDA multiple relative to its competitors* despite its superior return characteristics. * Peer Group: BIRT, IBM, INFA, MSTR, ORCL, EMC Dalton, Greiner, Hartman, Maher & Co., L.L.0 22 Dc City of Winter Springs Portfolio: Apri130, 2011 DGHM PORTFOLIO APPRAISAL WINTER SPRINGS CITY OF WINTER SPRINGS 29- Apr -11 Dalton, Greiner, Hartman, Maher & Co., L.L.0 23 Security Unit Total Market Pct. Cur. Cusip Symbol Security Quantity Cost Cost Price Value Assets Yield COMMON STOCK INDUSTRIAL CYCLICAL 88579Y101 \I \I \I 3M CO CO \I 2,050 64.17 131,540.71 97.21 199,280.50 3.0 2.3 136385101 CNQ CANADIAN NAT RES LTD CO \I 3,670 39.42 144,679.03 46.96 172,343.20 2.6 0.8 18538R103 CLW CLEARWATER PAPER CORP CO \I 2,420 50.07 121,179.11 78.48 189,921.60 2.9 0.0 25179 \1103 DVN DEVON ENERGY CORP NEW COM 2,020 70.60 142,612.88 91.00 183,820.00 2.8 0.7 369550108 GD GENERAL DYNA \II CS CORP CO \I 2,205 51.41 113,352.85 72.82 160,568.10 2.4 2.6 624756102 \ILI MUELLER INDS INC COM 4,720 24.92 117,607.00 39.12 184,646.40 2.8 1.0 681919106 O \IC 0\INICO \1 GROUP INC CO \I 3,415 33.84 115,560.02 49.19 167,983.85 2.5 2.0 723787107 PhD PIONEER NAT RES CO CO \I 2,100 53.87 113,135.36 102.23 214,683.00 3.2 0.1 827048109 SLGN SILGAN HOLDINGS INC COXI 4,440 27.70 122,978.72 45.86 203,618.40 3.1 1.0 886423102 TDW TIDEWATER INC COM 3,110 58.24 181,117.92 59.51 185,076.10 2.8 1.7 911312106 UPS UNITED PARCEL SERVICE INC 2,010 58.22 117,029.36 74.97 150,689.70 2.3 2.8 1,420,792.95 2,012,630.85 30.4 1.3 CONSUMER CYCLICAL 25490A101 DTV DIRECTV CO \I CLA 4,315 26.77 115,498.76 48.59 209,665.85 3.2 0.0 364760108 GPS GAP INC DEL COM 7,460 22.82 170,243.28 23.24 173,370.40 2.6 1.9 92553P201 VIA.B VIACO \IINCNEWCLB 4,440 30.34 134,713.81 51.16 227,150.40 3.4 1.2 92839U206 VC VISTEON CORP CO1VI NEW 2,390 63.97 152,894.52 67.43 161,157.70 2.4 0.0 573,350.37 771,344.35 11.7 0.8 Dalton, Greiner, Hartman, Maher & Co., L.L.0 23 Dc City of Winter Springs Portfolio: Apri130, 2011 DGHM PORTFOLIO APPRAISAL WINTER SPRINGS CITY OF WINTER SPRINGS 29- Apr -11 FINANCIAL H0023R105 ACE 015271109 ARE 316773100 FITB 354613101 BEN 46625H100 JPM Dalton, Greiner, Hartman, Maher & C ACE LTD SHS ALEXANDRIA REAL ESTATE EQ FIFTH THIRD BANCORP COM FRANKLIN RES INC COM JPi\fORGAN CHASE & CO COM o., L.L.0 3,130 Security 156,069.39 67.25 Unit Total 2.0 Market Pct. Cur. Cusip Symbol Security Quantity Cost Cost Price Value Assets Yield COMMON STOCK 102.42 176,168.97 129.12 222,086.40 3.4 0.8 5,425 35.07 TECHNOLOGY 45.63 247,542.75 3.7 22 459200101 IBM INTERNATIONAL BUSINESS :NIA 1,015 112.49 114,182.15 170.58 173,138.70 2.6 1.8 88076W103 TDC TERADATA CORP DEL COM 3,180 20.27 64,452.83 55.92 177,825.60 2.7 0.0 178,634.98 350,964.30 5.3 0.9 NON CYCLICAL 071813109 BAX BAXTER INTL INC COM 3,220 53.81 173,265.27 56.90 183,218.00 2.8 2.2 075887109 BDX BECTON DICKINSON & CO COM 2,100 77.05 161,809.37 85.94 180,474.00 2.7 1.9 302182100 ESRX EXPRESS SCRIPTS INC COM 3,010 33.76 101,619.11 56.74 170,787.40 2.6 0.0 423074103 HNZ HEINZ H J CO COM 3,310 38.18 126,388.09 51.23 169,571.30 2.6 3.5 717124101 PPDI PHAR, \IACEUTICAL PROD DEVI 6,050 22.10 133,704.47 30.85 186,642.50 2.8 1.9 786514208 SWY SAFEWAY INC COM NEW 7,480 23.13 172,984.76 24.31 181,838.80 2.7 2.0 863667101 SYK STRYKER CORP COM 2,685 50.72 136,177.44 59.00 158,415.00 2.4 1.2 1,005,948.51 1,230,947.00 18.6 1.8 FINANCIAL H0023R105 ACE 015271109 ARE 316773100 FITB 354613101 BEN 46625H100 JPM Dalton, Greiner, Hartman, Maher & C ACE LTD SHS ALEXANDRIA REAL ESTATE EQ FIFTH THIRD BANCORP COM FRANKLIN RES INC COM JPi\fORGAN CHASE & CO COM o., L.L.0 3,130 49.86 156,069.39 67.25 210,492.50 3.2 2.0 2,750 64.03 176,096.09 82.15 225,912.50 3.4 2.2 12,240 14.57 178,314.21 13.27 162,424.80 2.5 1.8 1,720 102.42 176,168.97 129.12 222,086.40 3.4 0.8 5,425 35.07 190,262.50 45.63 247,542.75 3.7 22 24 Dc City of Winter Springs Portfolio: Apri130, 2011 DGHM PORTFOLIO APPRAISAL WINTER SPRINGS CITY OF WINTER SPRINGS 29- Apr -11 Security Cusip Symbol COMMON STOCK FINANCIAL (cont) 743674103 PL 867914103 STI Security PROTECTIVE LIFE CORP COM SUNTRUST BKS INC COM Unit Total Quantity Cost Cost 7,180 23.90 171,600.24 6,860 21.80 149,542.88 Market Pct. Cur. Price Value Assets Yield 26.91 193,213.80 2.9 2.1 28.19 193,383.40 2.9 0.1 TOTAL PORTFOLIO 5,075,615.68 6,615,855.40 100.0 1.7 Dalton, Greiner, Harman, Maher & Co., LL,C 25 1,198,054.28 1,455,056.15 22.0 1.6 UTILITIES 00206R102 T 720186105 PNY 92240G101 VVC AT &T INC COM PIEDMONT NAT GAS INC COM VECTREN CORP COM 8,020 26.66 213,842.98 6,850 27.36 187,401.23 7,440 24.51 182,382.72 31.12 249,582.40 31.75 217,487.50 28.58 212,635.20 3.8 3.3 3.2 5.5 3.7 4.8 583,626.93 679,705.10 10.3 4.7 4,960,408.03 6,500,647.75 98.3 1.7 CASH AND EQUIVALENTS CASH CASH DIVACC Dividend Accrual 109,366.45 5,841.20 109,366.45 5,841.20 1.7 0.1 0.0 0.0 115,207.65 115,207.65 1.7 0.0 TOTAL PORTFOLIO 5,075,615.68 6,615,855.40 100.0 1.7 Dalton, Greiner, Harman, Maher & Co., LL,C 25 Dc Capital Spending is Turning up Sharply off a Loin Base The U.S. Consumer and Corporate America Year - Over -Year Changes in Quarterly Capital Spending 1953 Through 2010 20 15 10 5 0 (5) (10) (1 5) (20) Source: Federal Reserve Board, Corporate Reports, Empirical Research Partners Analysis. I Public company data is largest 1,500 stocks. Growth rates smoothed on a trailing six -month basis. Source: Etnpincail Resezmch Pmtners Dalton, G7eifaer, Hai man, Maki- & Co., LLC 20 l . � ? t ■ 1 . � . �� . S' _: 3 t.' �. ? t: 1 . �: �t : � : if �� ? it . � /�L . � ? f E ? � ? E 3 . � ? r� ? �' � I j t . � ? t :1 . � jt :I: = I j t I � ? t I I . � I ft I Z �' � Dc While Employment Growth Has Been Lackluster... Percent Job Losses in Post WWII Recessions ��I�= ��I- ���'1�� =��'I� ���I�' ��' yi��' k3���'I- #��'1'I��►��I�I����I�y/ 1.09 0.0% -1.0% I&X+Y1.! -3.0% -4.0% -5.0% -6.0% - 7.0`9fi Source: Calculated Risk Finance and Economics Dalton, Greiner, Hartman, Maher & Co., L.L.0 27 0 1 2 3 4 5 6 7 8 9 10 1112 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 3132 33 34 35 36 37 38 39 40 4142 43 44 45 46 47 Number of Months After Pear Employment http : / /www.calculatedris€cbiog.com/ Dc The Turn In Spending Bodes Somewhat Better for Employment 4 3 2 1 � 0 t V E o (1) E 2) (3) (4) (5) 47 49 51 53 55 57 59 61 63 65 67 69 71 73 75 77 79 81 83 85 87 89 91 93 95 97 99 01 03 05 07 09 Private Employment Equipment Outlays Source: Empirical Research Partners Analysis. ' Detrended using an unobserved components model 6 4 2 0 (2) m Q V (4) (6) (8) (10) Dalton, Greiner, Hartman, Maher & Co., L.L.0 28 Cyclical Changes in Private Employment and Domestic Equipment Outlays' 1947 Through Q4 2010 Dc Consumer Credit Cycle is Winding Down $ Billion 450 400 350 300 0 250 °> 200 3 Z 150 100 5o 0 02 03 04 05 06 07 08 09 10 � Mortgage � Home Equity Lines of Credit � Credit Cards -Auto � Student ®All Other Credit Card Delinquency Rates Source: Federal Reserve Bank of New York Consumer Credit Panel, Bloomberg LP. 1 Credit card delinquencies are a composite of Amex (Revolving), Bank of America, Capital One, Citibank, J.P. Morgan Chase and Discover. Source: Empirical Research Partners 6.0 5.5 5.0 4.5 m 4.0 0 `ro U 3.5 3.0 2.5 2.0 Dalton, Greiner, Hartman, Maher & Co., L.L.0 29 All Consumer Debt Newly Delinquent Balances by Loan Type and Credit Card Deliquency Rates 2002 Through 2010 Dc I. CyclicalsI Operating Leverage Has Been Exceptional 45 40 35 30 25 20 15 10 5 0 S &P 500 Constituents 1 Incremental and Base Pre -Tax Margins 2010 Through 2011E Q12010 Q22010 Q32010 Q42010E 2011E Q12010 All (ex- Energy, Financials and Utilities) ■Incremental ❑Base Source: Corporate Reports, Empirical Research Partners Analysis. Excludes energy, financials and utilities. z Econonically- sensitive sectors are industrial commodities, capital goods, consumer cyclicals and technology. Source: Empiricol Research Partners Dalton, Greiner, Hartman, Maher & Co., L.L.0 Q22010 Q32010 Q42010E 2011E Economically- Sensitive Sectors z 30 Dc Support for Operating Margins Productivity Gains Are Robust and ... Source: ISI Group Dalton, Greiner, Hartman, Maher & Co., L.L.0 Nonfarm Dusiness 6- Productivity -1 -4-- 1990 6 5 4 3 2 1 0 -1 -2 -3 -4 Are Pushing Unit Labor Costs Lower. 31 1995 2000 2005 2010 Alnni�rm F2r icinncc 90 92 94 96 98 00 02 04 06 08 10 Input Cost Pressures Mounting Source: Ned Davis Research @Copyright 2011 Ned Davis Research, Inc. Further distribution prohibited without prior permission. All Rights Reserved. See NDR Disclaimer at www.ndr.com /copyright.html . For data vendor disclaimers refer to www.ndr.com /vendorinfo/ . : NDR Commodities G Weekly Data 4/0411975 - 4/15/2011 (Log Scale) * Above 6.6 - -10. 2 1 NDR Commodities Composite 2075 Barclays Capital Long -Term Treasury Bond Price Index 14.9 2075 1946 1946 1825 1825 1712 1712 1606 1606 1506 1506 1413 1413 1325 1325 1243 1243 1166 — L-T Tsy Bond Price Idx Gain /Annum When 1166 1093 1093 1025 13 -Week % Change Is: Annum of Time 1025 962 962 902 Between -4.7 and 6.6 0.9 68.5 902 846 846 Source: Commodity Research Bureau, www.crbtradercom 800 NDR Commodities Composite = 800 Dow Jones UBS Commodities + 700 700 Reuters Continuous Commodity Index (CCI) 600 600 500 500 400 400 300 300 20 Strong Inflationary Pressures 20 NDR Commodities Composite 15 13 -Week Momentum 15 10 10 5 5 0 0 -5 -5 -10 10 -15 -15 -20 Weak Inflationary Pressures -20 -25 -25 -30 -30 4/15/2011 = 7.4% (B770) cv cv cv cv cv cv cv cv cv cv cv cv Source: Ned Davis Research @Copyright 2011 Ned Davis Research, Inc. Further distribution prohibited without prior permission. All Rights Reserved. See NDR Disclaimer at www.ndr.com /copyright.html . For data vendor disclaimers refer to www.ndr.com /vendorinfo/ . : NDR Commodities G Gain/ * Above 6.6 - -10. 2 1 16. 6 -4.7 and Below 1 13. 3 1 14.9 32 Dc 15% Perads Average 12 Month S &P 500 Total Returns Segmented By Inflation Environment 1926 Through 2009 (Quarterly CLita) • The range of zero to 2.4 1 !/,, deflation appears to be a very positive stock market environment. 10% 5 0% -6% Relative Stability In Consumer Prices flfl Awe otal =—%m:12.1'. Periods =rr::s =eriods Perods fierExr. 'DThe Leuthold Group Z01D deflation Of ZeraTo2.4% 0.1% To 2.0% 2.195 To 3.0% Jj%r To 5-M 5.1%LTo 7_D 7.195 To 12.095 Inflation Of 2.5%OrMore deflation Inflation Inflation Inflation Inflation Inflation 12.1%QrMore Source: Leuthold Group Dalton, Greiner, Hartman, Maher & Co., LL.0 M odest Infl i s B est F M a rk ets 25 20 3 Perio-is =- • It appears that only periods of higher deflation (2.5% or more) are strong stock market negatives. 33 Dc Four Bad Bear Markets Four Bad Bear Markets dshort.com Dow in 1929 -193,; S &P 500 in 1973 -74, 2000 -02) 2007 -09 3/4/2011 nominulprig excluding dividends 0 -109G - -20% -ao IF �;. -50% -50% -56.8% -7 -80% D o w Crash of 1929: 9/311929 - 7/811932 (34.2 months) Currently - 1973 Oil Crisis: 1/11/1973 - 10/3/1974 (20.7 months) Tech Crash: 3/24/2000 - 10/9/2002 (30.5 months) Up 95.3% Financial Crisis: 1019/2007 - a (17 months if the low holds) from low - 100% 0 1 2 3 4 5 6 7 8 '9 10 1112 13 14 15 16 17 18 19 20 2122 23 24 25 26 27 28 29 30 3132 33 34 35 36 37 38 39 40 4142 43 44 45 < - -- Months - - -> Source: dshort.com Dalton, Greiner, Hartman, Maher & Co., LL.0 34 Dc Equities Cheap vs. Fixed Income Equity Free Cash Flow Yields as a Ratio to Baa Corporate Bond Yields' 1953 Through March 2011 X 1.4 - WA UN 0.8 0.6 0.4 [$VIA 1 53 56 59 62 65 68 71 74 77 80 83 86 89 92 95 98 01 Recessions Source: Federal Reserve Board, Corporate Reports, Empirical Research Partners Analysis. 1 Large- cap italization stocks; capitalization- weighted data. Source: Empirical Research Partners Dalton, Greiner, Hartman, Maher & Co., L _C 04 07 10 35 Equity Valuation By Capitalization Range Median Valuations... Market Current Gap No. Of Mkt, Cap Decile Companies Flange Largest 3000 Companies Current Percent Mkt. Gap of Total (Bil,) Mkt. Gap 2011 E PJE Dec 99 PIE' Jury 83 P1Ekk Large Gaps 1 300 >$10AB $11.645 70,4% 14.5x 28,2x 12.9x Mid Gaps 2 300 $4.5- 10,4E $2,080 12.6% 15.5x 21,7x 13,Ox 3 300 $2.7 -4.58 $1 6.3% 16.4x 18.8x. 13,3x 4 300 $1.7 -2.78 $640 3.9% 16.5x 18.4x 12,9x Small Gaps 5 300 $1.1 -1.78 $410 2.5% 17.Ox 17.5x 13,4x 6 300 $740 -1,18 $270 1.6% 17.Ox 17,Ox 13,9x 7 300 $500 -740M $185 1.1% 17.1x 171x 14,5x 8 300 $335 -500M $120 0.7% 16.9x 15,9x 15,Ox Micro Caps 9 300 $225 -335M $81 0.5% 17.9x 15.2x 16,5x 10 300 $150 -225M $55 0,3% 18.3x 14,5x 17,Ox TOTALS 3000 (B= Bi11.M =Mill) $16.536 100.0% Not es , SUMMARY PIE calculations use operating earnings, which exclude 2011 E Dec 99 Jun 83 extraordinary items 8, discontinued operations. P } E PIER PIE " 'December 1999 represents the extreme Small Cap relative Mega Gaps (Top 50) 14.0x. 35,Ox 13.2x PIE discount of 0% seen at the end of the 1994 -1999 Small Bottom 2000 17.2x 16,5x. 15.4x Cap underperformance period. Large Cap (Top 300) 14.5x 28,2x 12,9x "June 1983 represents the peak of the 1973 -1983 Small Cap Mid Gap (Next 900) 1'6.1x. 10.6x. 13,1x. leadership run. when Small Caps achieved a relative PIE premium of 10%. Small Caps recorded an even higher PIE Smal I Gap (Next 1200) 17.Ox 16.9x 1 4.2x premium of 14% at the end of their 1999 -2006 leadership run. Micro Cap (Bottom 600) 18,1x. 14.9x 16Ax. Small CapiLarge Gap PIE Premium�Discount 17% (40 %) +10% The Leuthold Group Copyright O 2011 Source: Leuthold Group Dalton, Greiner, Hartman, Maher & Co., LLC 30 Dc Quality is Cheap • Quality Outperforms Over the Long -Term, But Has Underperformed During the Recent Rally Quality Ranking High versus Low Performance Relative Strength (log scale) 2.50 The Leuthdu Crcup Copyright= 2011 High OR j 2.40 If/ High OR 2.30 1� Low OR Low OR 2.20 High 4R Cyclical Low High 4R Outperform 2.70 I Low Q R Low OR Dlltpy rform Cyclical Low 2.00 Cyclical Low Cycical Low 7. go 88 87 88 89 90 91 92 93 9!. 95 99 97 98 99 cc 01 02 03 04 05 98 0 08 09 10 11 • High Quality Cheaper than Low Based on Normalized P/E (High Quality P/E Divided By Low Quality P /E) Ratio of Normalized PE Ratio (High Quality)Low Quality) The Leuthnld Group Capy ri ght C� 2711 1.4 flfgh Qual ils Stu rL Plum e. Zvi ys 1.0 - -- ----- - - - - -- -- - --------------- - - - - -- - - -- - - ---------------- - - - - -- -- - - - - -- 0.9 rtwiad: a ai; ae G.4 t.1,. Qualil. Sluak Pluru r•-.p •11x1. o.2 88 87 ee 89 90 91 92 99 94 95 98 97 98 99 00 01 02 09 04 C5 cc m 08 09 40 11 source: Leutho)d G>oup (High Quality stocks are now selling at an 18% discount based on Normalized P/E ratios) Dalton, Greiner, Hartman, Maher & Co., L.L.0 37 IP Long Term Negative Source: Ned Davis Research @Copyright 2011 Ned Davis Research, Inc. Further distribution prohibited without prior permission. All Rights Reserved. See NDR Disclaimer at www.ndr.com /copyright.html . For data vendor disclaimers refer to www.ndr.com /vendorinfo/ . Dalton, Greiner, Hartman, Maher & Co., LL.0 38 Monthly Data 1213111965 - 313112011 (Log Scale) The Economy (The Index of Coincident Economic Indicators) 103 103 96 96 89 89 82 82 76 76 70 70 65 65 60 60 56 56 52 52 48 48 44 Shaded areas represent National Bureau 44 41 Source: The Conference Board of Economic Research recessions 41 200 (12 -Month Total - Billions of Dollars) Federal Government Budget 200 Budget Surplus 0 0 -200 Budget Deficit -200 -400 -400 -600 -600 -800 800 -1000 1000 -1200 -1200 -1400 3/31/2011 = - 1406.6 -1400 3 Federal Budget Deficit /Surplus 2.$ 3/31/2011 = -9.6 °� 3 2 as a % of Nominal GDP Budget Surplus 2 1 1 0 0 -1 -1 _2 _2 -3 -3 --4 g Budget Deficit -4.0 _4 -6 -s.a -6 _7 _7 _9 _9 -10 -10 (E350) 1970 1975 1980 1985 1990 1995 2000 2005 2010 Source: Ned Davis Research @Copyright 2011 Ned Davis Research, Inc. Further distribution prohibited without prior permission. All Rights Reserved. See NDR Disclaimer at www.ndr.com /copyright.html . For data vendor disclaimers refer to www.ndr.com /vendorinfo/ . Dalton, Greiner, Hartman, Maher & Co., LL.0 38 DG The Mo un tain of U. S. Debt $14 --Tjn1honal $ $5: $6 The Mountain of U.S. Debt 'W I it- L,-W I I'- I J Cruup 2011 $2 =PUL DeLt I—R:L GDP F-1 l I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I 1910 1-930 1970 199 I j 2309 201 1 L-' t. CBO Es tima i, -'f j I 1- 2014 Source: Leuthold Group Dalton, Greiner, Hartman, Maher & Co., LLC 4 1 "I 39 Dc The Expanding U. S. Interest Burden SK 1.. SM. f We S52.1 s<uu r3, S2= r1:v • f e may reach im rrrr f rvor able "ti point. " >« -here the bifddget deficit renuritis wide rrn4, because the interest bur'dett is ovenvhellrlirrq. Source: Leuthold Group • More than one -half of the U.S. government's additional $9 trillion in debt expected over the neat ten years is projected to be interest. This is a frightening proposition. +� According to the !Concord Coalition, a deficit watchdog group, the esti- mated 2015 U.S. government interest expense will be $533 billion. which is over 30% of the projected income tax receipts in that gear? • Annual interest expense is projected to rise by about `400 billion over the next decade (from X383 billion in '20 to $775 billio in 2020). To pLIt this in perspective, consider that total . individual and corporate tax receipts in U.S. fiscal 2009 totaled about S 1.0 trillion. Dalton, Greiner, Hartman, Maher & Co., LL.0 40 193813 13YJ 1932 1'n4 133 1:1:1' 2-DD-3 20•:12 2004 2.00 2'.]'3!3 2YJ9 2012E Z3141= 2315E 2i11BE 2L DE DG 14r+�o- 6% 4% 2% 4o- TrIE L3utno ] GrC -L". A IC 14. °. -_ Dow Janes I rid ustrial Av i'age Avg. Annual .stock Market ReWrns (191' -2009) sewenty- Ten e Eleven '1e8ra iear^s Yeare 'M1 g he n cap. G ains Tax When !d ap G ains Tai 'Aten Cap. G Tax Rate Is ILawred Rate Is Unchanged Rate Is Raised Source: Leudhold Group Market Performance w Changing Tax Rates Dalton, Greiner, Hartman, Maher & Co., LL.0 41 Dc AIICap Value Performance Annual Returns Years DGHM AllCap Value* Russell 3000 Value** Russell 000 2010 18.0% 16.2% 16.9% 2009 28.9% 19.8 28.4 2008 -23.6% -36.3% -37.3° o 2007 5.5% -1.0% 5.2% 2006 16.7% 22.3 15.7 2005 7.7% 6.9% 6.1% 2004 21.6% 16.9% 12.0% 2003 38.8% 31.1% 31.1% 2002 -22.1% -15.2% -21.5% 2001 16.9% -4.3% -11.5% 2000 22.1% 8.0% -7.5% 1999 18.6% 6.7% 20.9% 1998 9.5% 13.5% 24.2% 1997 26.6% 34.8 31.8 1996 17.8% 21.6% 21.8% 1995 26.9% 37.0% 36.8% 1994 -2.3% -2.0% 0.2 1993 16.2% 18.7% 10.9% 1992 12.4% 14.9% 9.6% 1991 30.3% 25.4% 33.7% 1990 -7.0% -8.9% -5.1% 1989 19.3% 24.3% 29.3% 1988 19.9% 23.6% 17.8 1987 9.7% -0.1% 1.9 1986 18.6% 18.8% 16.7% 1985 26.8% 31.5% 32.2% 1984 13.5% 9.3% 3.4% 1983 19.9% 29.2% 22.7 Annualized Returns (1/83 - 3/11) Value of a $ $45.00 $40.00 $35 .00 $30.00 $25 .00 $20.00 $15.00 $10.00 $5.00 $0.00 o�" J q`I % ";p � , ti p' ti p' ,tip- tid y p ti p tip y0 tip ti a ti p y 0 ti p ti p $37.68 $23.11 $18.86 As of March 31, 2011 -DGHMA11Cap Value* -Russell 3000 Value ** Russe113000 ** * See the provided Explanation of Performance. ** Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Dalton, Greiner, Hartman, Maher & Co., L.L.0 42 1YR DGHM AllCap Value* 19.0% Russell 000 - * 15.6% Russell 3000** 17.4% 3YR 9.0% 1.1% 3.4% 5YR 7.4% 1.4% 3.0% 10YR 9.5% 4.9% 4.1% 15YR 1 12.3% 7.8% 7.1% 20YR 12.7% 9.2% 9.0% 25YR 12.4% 10.0% 9.6% Inoe tion 13.7% 11.8% 11.0% Value of a $ $45.00 $40.00 $35 .00 $30.00 $25 .00 $20.00 $15.00 $10.00 $5.00 $0.00 o�" J q`I % ";p � , ti p' ti p' ,tip- tid y p ti p tip y0 tip ti a ti p y 0 ti p ti p $37.68 $23.11 $18.86 As of March 31, 2011 -DGHMA11Cap Value* -Russell 3000 Value ** Russe113000 ** * See the provided Explanation of Performance. ** Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Dalton, Greiner, Hartman, Maher & Co., L.L.0 42 DG Performance Statistics: Since Inception (111983) As of March 31, 2011 See the provided Explanation of Performance. Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Shar Ratio is calculated using Citibank 3 Month T-Bill Dalton, Greiner, Hartman, Maber & Co., LLC 43 AllCap Y�lye,* Russell 3000 Value ..A. .aI .I.z..e..d Return S..illc.e I.n..c.e.Pli..2.12 (1/83 ....... ... .. .... . .. .... ... .... ....... .... ... ..... ... .. .. ... .. . .. .... .... ............... ..... ............ . ................... . .......................................... ..... ..................... 13.7% ................................................................................................ F -VLPHA .............................................................................................................................................. h ................................................................................................................................. 2.6 P ........................................................................................................................ ii BETA ........................................................................................ . . . ............... . ................... . ...................................... .............................................................................................................................. ii 0.95 . . ................ . ................... . ................................................................................. Standard ' Dev'at .................................................................. ......................................................................................................... 1 � ......................................................................... 16.7 16.V"o ........................................................ i! ........................................................................................................................ j Information Ratio ....................................................................................................................................................................................................... B ...................................... 0.27 . . . ..... . ..................................................... r ............................................................................ ............................... Sharpe Ratio""I ............ . ......... ........ . .............. . . . . ............................................................................................................................................. ....................................... 0.54 0.44 ...................... . ............................. .......... . ......... U2side Capture . .................... . ........................................................................................................................................... P ................................................................................................................................. ..... 1F 101% P ........................................................................................................................ ii - Downside Ca lure .............................................................................................................. ........................................... ii .......... 8.2.% .......... . ........................................... ..................................... . ................... . ................... . ................... . ........ . . F Correlation to Benchmark ................................................................................................... .... (R2 ................... ..................... P ................... ...... . .............. ) ............................... I 82% ........... P ........................................................................................... ii Avera�4e . Turnover ............................. .. . ................................................................................................................................................................... . . ........................................................................................................................... ii 62% . . ................ . ................... . ................... . ................... . ................... . .................. Tracking Error 7.1% As of March 31, 2011 See the provided Explanation of Performance. Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Shar Ratio is calculated using Citibank 3 Month T-Bill Dalton, Greiner, Hartman, Maber & Co., LLC 43 Dc AIICap Value Historical Returns 1Q 9.5 % 11 4 -6 10.8% 2Q 14.6% 11.8"' /0 12.9% 3Q -2.9% 2.3% -0.9% 4 -1.6% 1.4% -0.9% 1983 19.9% 29.2% 22.7% 1Q -0.7/0 -0.5% -4.3% 2Q 1.0% -3.6% -2.5% 3Q 6.4% 11.4% 9.3% 4 6.4% 2.3% 1.4% 1984 13.5% 93% 3.4% 1Q 8.7/0 9.7/0 10.1% 2Q 5.4% 8.7/0 7.5% 3Q -4.5% -4.1% -4.5% 4 15.9% 15.0% 17.0% 1985 26.8% 31.5% 322% 1Q 17.3% 13.9% 14.7/0 2Q 4.7/0 3.7/0 5.9% 3Q -5.8% -2.8% -7.7/0 4 2.6% 3.5% 4.1% 1986 18.6% 18.8% 16.7% 1Q 18.2% 16.8% 20.6% 2Q 2.0% 3.5% 3.4% 3Q 4.1% 5.8% 6.1% 4 -12.6% -21.9% -23.0% 1987 9.7% -01% 1.9% 1Q 8.9 11.2% 7.7/0 2Q 4.3% 7.7/0 6.6% 3Q 2.9% 1.2% 0.3% 4 2.6% 2.0% 2.3% 1988 19.9% 23.6% 17.8% 1Q 4.8% 7.5% 7.2% 2Q 6.5% 7.7/0 8.8% 3Q 8.2% 8.1% 10.1% 4 -1.3% -0.7/0 0.7/0 1989 19.3% 243% 293% 1Q -0.3% - 2.8 °/a -3.3% 2Q 3.3% 1.7/0 5.8% 3Q -16.0% -14.5% -15.2% 4 7.6% 7.8% 9.3% 1990 -7.0% -8.9% -51% 1Q 15.5% 13.9% 16.2% 2Q 1.1% 0.1% -0.5% 3Q 7.3% 5.3% 6.3% 4 4.0% 4.4% 8.8% 1991 303% 25.4% 33.7/0 1Q 1.8% 1.9% -1.6% 2Q 0.5% 3.7/a 0.9% 3Q 2.6% 2.2% 3.2% As of March 31, 2011 a 7.1% 6.4% 7.0% 1992 12.4% 14.9% 9.6% * See the provided Explanation of Performance 1Q -3.2% 4.2% 2Q _ > _ 2.b :" 0.8% 3Q + 1' -h 5.2% 3.7/0 4 45% 0.0% 1.8% 1993 162% 18.7% 109% 1Q -1.3% -3.3% -3.8% 2Q - 1.3 °/a 0.4% -0.5% 3Q 3.7/0 2.8% 5.3% 4 -3.2% -1.7% -0.5% 1994 -23% -2.0% 02% 1Q 6.1% 8.9% 9.0% 2Q 6.5% 8.9% 9.4% 3Q 8.4% 8.7/0 9.0% 4 3.6% 6.3% 5.2% 1995 26.9% 37.0% 36.8% 1Q 5.4% 5.5% 5.5% 2Q 2.0% 1.9% 4.2% 3Q 2.2% 2.8% 3.0% 4 7.3% 10.0% 7.7/a 1996 17.8% 21.6% 21.8% 1Q 1.3% 2.3% 0.9% 2Q 11.3% 14.8% 16.8% 3Q 14.0% 10.3% 9.3% 4 -1.5% 4.2% 2.4% 1997 26.6% 34.8% 31.8% 1Q 11.1% 11.3% 13.1% 2Q -4.1% 0.1% 1.8% 3Q - 12.5% -12.2% -11.2% 4 17.5% 16.0% 21.4% 1998 9.5% 13.5% 24.2% 1Q -10.0% 0.6% 3.4% 2Q 19.9% 11.7/0 7.7/0 3Q 7.4% -9.7/0 -6.6% 4 18.6% 5.1% 16.2% 1999 18.6% 6.7% 20.9% 1Q 5.9% 0.7/0 4.6% 2Q -3.3% -4.2% -3.5% 3Q 8.2% 7.8% 0.7/0 4 10.1% 3.9% -9.0% 2000 22.1% 8.0% -7.5% 1Q 2.5% -5.4% -12.2% 2Q 7.6% 5.4% 6.9% 3Q -12.0% -11.1% -15.6% 4 20.4% 8.0% 11.8% 2001 16.9% -43% -11.5% ** Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. 1Q -S "., 4.5% 1'' �Q -14.S -8.0% -13 1" 1Q - 22.7% -19.0% -1 -� "- 4 9.;% 8.9% 1.3% 2002 -22.1% -15.2% - 213"° ' 1Q -7.4% -4.9% -3.0' 8 2Q 19.5% 17.7/0 16.2% 3Q 7.9% 2.5% 3.4% 4 16.2% 14.4% 12.4% 2003 38.8% 31.1% 31.1% 1Q 4.1% 3.3% 2.2% 2Q 2.5% 0.9% 1.3% 3Q -0.2% 1.4% -1.9% 4 14.2% 10.6% 10.2% 2004 21.6% 16.9% 12.0% 1Q -0.3% -0.3% -2.2% 2Q 1.1% 2.0% 2.2% 3Q 5.5% 3.8% 4.0% 4 1.3% 1.2% 2.0% 2005 7.7/0 6.9% 6.1% 1Q 7.3% 6.6% 5.3% 2Q -2.3% 0.3% -2.0% 3Q 3.5% 5.9% 4.6% 4 7.5% 8.1% 7.1% 2006 16.7/0 223% 15.7/a 1Q 0.8 °/a 1.3% 1.3% 2Q 6.6% 4.7/0 5.8% 3Q 2.7/0 -0.8% 1.6% 4 -4.3% -5.9% -3.3% 2007 5.5% -1.0% 52% 1Q -3.9% -8.6% -9.5% 2Q 4.2% -5.2% -1.7/a 3Q -5.4% -5.3% -8.7% 4 - 19.4% -22.4% -22.8% 2008 - 23.6% - 363% - 373 1Q -12.5% -17.0% -10.8% 2Q 18.2% 16.8% 16.8% 3Q 16.3% 18.6% 16.3% 4 7.2% 4.2% 5.9% 2009 28.9% 19.8% 283% 1Q 6.1% 7.1% 5.9% 2Q -8.4% -11.1% -11.3% 3Q 11.9% 10.1% 11.5% 4 8.4% 10.9% 11.6% 2010 18.0% 162% 16.9% 1Q11 7.1% 6.5% 6.4% Dalton, Greiner, Hartman, Maher & Co., LL.0 44 Dc AIICap Value vs. Benchmarks 40% 30% 20% 10% 0% -10% -20% -30% -40% q '6 6 q�' qC)� q � ��ti q �ti q �O q �� qo�°� qo�' ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ti ■ DGHNI AlCap Value* ■ Russell 3000 Value" O Russell 3000 ** As of December 31, 2010 * See the provided Explanation of Performance. ** Please note all references to the Russell 3000 and Russell 3000 Value are trademarked by Frank Russell Company. Dalton, Greiner, Hartman, Maher & Co., LL.0 45 Dc As of March 31, 2011 Source: ZephyrManagedAccounts database Long -Term Style Analysis 1 Value R Russell 1000 Growth Manager Style Sing e CoWutation Russell 2000 Growth January 1983 - March 2011 Large Russell 000 1 • DGHM AIICap Value o ♦ Russell 3000 Value El Russell Generic Corners -1 Small Value -1 0 1 Growth 1 Value R Russell 1000 Growth 4 Russell 2000 Value R Russell 2000 Growth 46 1� AIICap Value Peer Group Rankings 3 Year Rolling Periods Manager vs Universe: Return Rank 12- Quarter Moving Windows, Computed Quarterly Zephyr Large Value Universe (Quarterly) `m E 1 2W Q42)06 Q42007 Q4 2W8 Q4 2W9 0 0 DGFM All-Cap Value ♦ Russell 3000 Value ■ 5th to 25th Percentile ■ 25th Percentile to Median ■ Median to 75th Percentile ■ 75th to 95th Percentile January 1, 2006 through March 31, 2011 Source: ZephyrManagedAccounts database Dalton, Greiner, Hartman, Maher & Co., L.LC 5 Year Rolling Periods Manager vs Universe: Return Rank 20- Quarter Moving Windows, Computed Quarterly Zephyr Large Value Universe (Quarterly) 0% 27% MOP 0 DGFM All -Cap Value ♦ ♦ Russell 3000 Value `m E M�;a A ❑ 5th to 25th Percentile ■ 25th Percentile to Median [if ■ Median to 75th Percentile ■ 75th to 95th Percentile 1o0i D1 zN6 Q42)06 Q42007 Q4 2W8 Q4 2W9 Q12011 E■ A `m E 1 2W Q42)06 Q42007 Q4 2W8 Q4 2W9 0 0 DGFM All-Cap Value ♦ Russell 3000 Value ■ 5th to 25th Percentile ■ 25th Percentile to Median ■ Median to 75th Percentile ■ 75th to 95th Percentile January 1, 2006 through March 31, 2011 Source: ZephyrManagedAccounts database Dalton, Greiner, Hartman, Maher & Co., L.LC 5 Year Rolling Periods Manager vs Universe: Return Rank 20- Quarter Moving Windows, Computed Quarterly Zephyr Large Value Universe (Quarterly) 0% 27% MOP 0 DGFM All -Cap Value ♦ ♦ Russell 3000 Value `m E M�;a A ❑ 5th to 25th Percentile ■ 25th Percentile to Median [if ■ Median to 75th Percentile ■ 75th to 95th Percentile 1o0i D1 zN6 Q42)06 Q42007 Q4 2W8 Q4 2W9 Q12011 E■ Dc Active Share: An Important Route to Outperformance Active Share: The portion of a portfolio's weight that does not overlap with its benchmark. Exhibit IS: Active U.S. Equity Mutual Fund Managers Annualized Net -of -Fee Returns Relative to Their Specified Benchmark 1990 Through 2009 0 -5 0 -U (0 -5) X1.0) (1 -5] (2-a) (2 -5) (3.9) Stock Pickers Concentrated fli ighest Active Sham) Source: Antti Petajisto, 2010. "Active Share and Mutual Fund Performance," Working Paper. Source: Empirical Research Partners Exhibit 19: U.S. Equity Mutual Francis Share of Assets With Active Shares Over 80% 1980 Through 2009 Source: Petajisto, Antti, 2010_ "Active Share and Mutual Fund Performance," Working Paper. • The Active Share of DGHM Portfolios: • AllCap: 93% • MidCap: 94% • V2000: 93% • MicroCap: 98% Dalton, Greiner, Hartman, Maher & Co., LLC 48 Faetor Bets Moderately Closet All Active Indexers 0.owest Active Shave) ❑ 1 B9C -2005 � 2C' }5 -20x9 83 52 54 83 E8 9C 9- 5- 98 23 v] G2 C- 06 ]E IP DGHM Professionals Bruce H. Geller, CFA Mr. Geller joined DGHM in 1992 and is Chief Executive Officer and a Shareholder. He is also a Member of the firm's Management Committee and Board of Directors. Previously, he worked as an Analyst in the Public Finance Department at Bear, Stearns & Co., Inc. He is a Summa Cum Laude graduate of the State University of New York at Albany, where he received his BS in Business Administration in 1991. Mr. Geller is currently Chairman of the Advisory Board for the Center for Institutional Investment Management (CIIM), based in Albany, NY. Jeffrey C. Baker, CFA Mr. Baker joined DGHM in 2000 and is Chief Investment Officer and a Shareholder. He is also a Member of the firm's Management Committee and Board of Directors. From 1998 to 2000, he was a Vice President and Equity Analyst at Prudential Investments. Previously he worked as an Analyst at Merrill Lynch Asset Management. He graduated from Princeton University in 1988 and received his MBA in 1994 from New York University. Timothy G. Dalton, Jr., CFA Mr. Dalton has been DGHM's Chairman since 1990, and is a Shareholder. He is also a Member of the firm's Management Committee and Board of Directors. He served as Chief Investment Officer from 1990 until 2006, and as Chief Executive Officer from 1990 to 2000. From 1982 to 1990, he was President and CEO of Dillon, Read Capital Inc. From 1976 until 1982, he was Senior Vice President of Oppenheimer Capital Corp. and a partner of its parent, Oppenheimer & Co. At Oppenheimer Capital, he personally managed substantial pension account assets and also served as Director of Research and Co- Chairman of the firm's Investment Policy Committee. He previously served as Senior Vice President and Director of The Robinson Humphrey Company and as Managing Partner of Franklin Capital Investors. He graduated from Northwestern University in 1960, and received an MA in Economics from Princeton University in 1962. Mr. Dalton is a former Director of the New York Society of Security Analysts. Kenneth J. Greiner, CFA Mr. Greiner is DGHM's Vice Chairman and a Shareholder. He was Chief Executive Officer from 2001 to 2006. From 1990 to 2005 he was President. From 1983 to 1990 he was a Senior Vice President of Dillon, Read Capital Inc. Previously, he was with the College Retirement Equities Fund for 11 years, where he was a Senior Portfolio Manager, Analyst, and Member of the Investment Committee. From 1968 to 1972, he was associated with Chemical Bank as an Analyst and Portfolio Manager. He graduated from Bucknell University in 1967, and received his MBA from Baruch College in 1969. Peter A. Gulli, CFA Mr. Gulli joined DGHM in 1999 and is a Senior Vice President and a Shareholder. From 1994 to 1999 he was a Vice President and Equity Analyst at Chase Manhattan Bank. Previously, he served as a Financial Analyst in the Private Bank Financial Management group at Chase. Mr. Gulli received a BBA in Finance from the University of Notre Dame in 1992, and an MBA from New York University in 1999. David S. Dusenbury, CFA Mr. Dusenbury joined DGHM in 2005 and is a Senior Vice President and a Shareholder. From 2002 to 2005 he was an Equity Analyst at Dionis Management, a fund focused solely on financial services companies. Previously, Mr. Dusenbury worked in equity research at Credit Suisse First Boston (1994 -2002) and Salomon Brothers (1991 - 1994), where he was responsible for companies in the mortgage finance sector. From 1988 to 1991 Mr. Dusenbury worked in the investment consulting group at William Mercer. He graduated from the University of Massachusetts in 1988 and received his MBA in Finance in 1994 from New York University. Joshua A. Waltuch Mr. Waltuch joined DGHM in 2007 and is a Vice President and a Shareholder. From 2005 to 2007 he was a Senior Research Analyst with The Boston Company. Previously, he worked as an equity analyst at The Dreyfus Corporation from 1999 to 2005. From 1994 to 1997 he worked as an investment banking financial analyst, first for PaineWebber and then for Donaldson Lufkin & Jenrette. He graduated from Yeshiva University Sy Syms School of Business in 1994 and received an MBA from Columbia Business School in 1999. Randall F. Watsek III, CFA Mr. Watsek first joined DGHM in 2002 and is a Vice President and a Shareholder. From 2006 to 2007 he was a consultant to DGHM, focusing on quantitative analysis. From 2002 to 2005 he was a Research Analyst at DGHM. From 2001 to 2002 he was a Research Analyst at Kuby - Gottlieb Investments, a deep -value microcap fund. From 1996 to 2000 he was a Vice President and Portfolio Manager in the high -yield syndicated loans group at City National Bank. Mr. Watsek received an MBA from the University of Chicago Graduate School of Business with concentrations in Analytical Finance and Accounting in 2002 and a BA from Claremont McKenna College with a dual major in Economics and History in 1996. Donald S. Porter, CFA Mr. Porter joined DGHM in 2005 and is a Vice President and a Shareholder. Prior to joining DGHM, Mr. Porter was an Associate for TQA Investors, a Stamford based multi - strategy hedge fund. He began his career as a Legislative Correspondent for US Congressman George Radanovich of California. Mr. Porter received a BA in Economics from Bucknell University in 2002. Dalton, Greiner, Hartman, Maher & Co., L.L.0 49 IP DGHM Professionals Douglas A. Chudy, CFA Mr. Chudy joined DGHM in 2011 and is a Vice President. From 2007 to 2011, he worked at KeyBanc Capital Markets Inc. as a Senior Equity Research Analyst. Previously, Mr. Chudy worked in the Media & Telecom Finance Group at Sumitomo Mitsui Banking Corporation as an Assistant Vice President from 2003 to 2006. From 2001 to 2002, he served as an Analyst in the Investment Banking Division of J.P. Morgan Chase & Company. Mr. Chudy graduated with a BBA in Finance from Ohio University in 2001. Barbara M. Kirby Ms. Kirby is Senior Vice President, Head of Trading and a Shareholder of DGHM. She is responsible for the firm's trading activities. Ms. Kirby joined Dillon Read Capital in 1988 and in 1989 became a member of the trading department. She is a member of Trader Forum, an industry organization. Kate B. O'Brien Ms. O'Brien, a Vice President, Trader, and Shareholder joined DGHM in 2000. Previously, she worked on the high -yield trading desk at Bear, Stearns & Co., Inc. Ms. O'Brien is a graduate of Lafayette College where she received a BA in Economics and Spanish in 1995. Thomas F. Gibson, CFA, CPA Mr. Gibson joined DGHM in 2005 as Chief Financial Officer, and is a Shareholder. He is also a Member of the firm's Management Committee. From 1999 to 2005 he was the Chief Compliance Officer and Chief Financial Officer of Bingham Legg Advisers LLC. Previously he worked as a Finance Manager with Investors Bank & Trust Company. Mr. Gibson received a BSBA from Suffolk University in 1986, an MBA from Suffolk University in 1990, and an MSF in Finance from Bentley College in 1999. Dolores A. Casaletto Ms. Casaletto has been with DGHM since 1990 and is currently a Shareholder and Senior Vice President in charge of Finance and Human Resources. From 1984 to 1990 and 1981 to 1984, she worked in Marketing at Dillon, Read Capital and Oppenheimer Capital respectively. From 1971 to 1980, she was a Senior Mortgage Consultant in the Personal Financial Services Division of Chase Manhattan Bank. Erika B. Donalds, CPA Ms. Donalds, a Vice President, Controller, and Shareholder, joined DGHM in 2002. She previously held the positions of Senior Accountant and Portfolio Administrator at DGHM. Ms. Donalds graduated Magna Cum Laude from the Florida State University, where she received a BS in Accounting. She also holds a Masters of Accounting from Florida Atlantic University and is a Certified Public Accountant. Michael S. Dunn Michael Dunn joined DGHM in 2010 as Vice President and Director of Sales and Marketing. Mr. Dunn has more than 24 years' experience in marketing and client service. Prior to joining DGHM, Mr. Dunn was the director of client services at US Global Investors for three and a half years. He was a founder of Elijah Asset Management, and served as the firm's COO and Director of Sales. He also served as a Vice President for several years with Robertson Stephens & Company. He began his career with Fidelity Investments, then after relocating to San Francisco, he served for seven years with Charles Schwab in their institutional services division. Mr. Dunn graduated from the University of Massachusetts, Amherst. Erin A. Gilroy Ms. Gilroy joined DGHM in March 2011 as a Vice President in Sales and Marketing and is responsible for Marketing and Client Service. Prior to joining DGHM she served as a Managing Director of Institutional Sales at Third Avenue Management since 2009. Before Third Avenue, she was a Relationship Manager at Mondiale Partners and an Assistant Vice President at Stanfield Capital Partners. Additionally, Ms. Gilroy spent one year as an Associate at Bear Stearns in the Financial Analytics and Structured Transactions Group. She earned her BS in Business and Economics from Bloomsburg University and her MBA from the University of Notre Dame. Edward W. Turville, CFA Mr. Turville is an Industry Consultant to DGHM and has been associated with the firm since 1990. Mr. Turville's background includes 19 years' experience in investment research with securities firms in Dallas, New York, and Atlanta. From 1984 to 1989, Mr. Turville was Senior Vice President of Research at Johnson, Lane, Space, Smith & Co. Prior to that Mr. Turville was Vice President of Research at the Robinson Humphrey Company. Mr. Turville is a graduate of Rice University with an advanced degree in Accounting. Harry A. LeVay Mr. LeVay has been a Consultant to DGHM since 1995. He began his career as an Analyst in the research offices of Fiduciary Trust Co. of New York and has held senior analyst positions with Cowen & Co., and Laird, Inc. He retired from Paine Webber in 1994, at which time he was an Assistant Vice President. Mr. LeVay received his BS in Finance and Economics from New York University in 1957 after serving four years in the US Navy. Dalton, Greiner, Hartman, Maher & Co., L.L.0 50 Dc Statistical Definitions ➢ Alpha: is the (beta) risk - adjusted excess return or the portfolio returns not explained by the market (nonsystematic). ➢ Annualized Excess Return: annualized return of the portfolio minus the benchmark annualized return. ➢ Annualized Return: is the geometric mean annual return on the portfolio since inception. ➢ Beta: measures systematic (market) risk, or the sensitivity of the manager to that of the benchmark. It is defined as the covariance of the manager and benchmark divided by the variance of the benchmark. ➢ Beta - adjusted Market Exposure: is the total dollar exposure measured in terms of beta. It is derived by taking the beta of each individual security, weighting them appropriately, and aggregating that exposure. ➢ Daily Price Shift: calculates the standard deviation of each security in the portfolio and weights them accordingly to determine the aggregate standard deviation of the portfolio. ➢ Information Ratio: measures the consistency with which the manager beats the benchmark. It is defined as the annualized excess return (active return) divided by the annualized excess return's standard deviation (active risk). ➢ Maximum Drawdown: The maximum loss (compounded) that the manager ever incurred during any sub - period of the entire time period. ➢ Portfolio Turnover: The average annual turnover is measured by dividing the lesser of the annual purchases or annual sales by the average net asset value of the fund. ➢ R- Squared: is a measure of correlation between the portfolio's returns and that of the benchmark. R- squared is the correlation coefficient squared. It measures what portion of the portfolio's return can be explained by the performance of the benchmark. ➢ Sharpe Ratio: measures risk - adjusted return by taking the difference of the portfolio return and the risk -free rate divided by the portfolio's standard deviation. ➢ Sortino Ratio: measures downside risk. It is analogous to the Sharpe Ratio, except the standard deviation is replaced with downside deviation (standard deviation of all negative returns). ➢ Standard Deviation: is used as a measure of risk. It measures the dispersion of returns from their mean. ➢ Tracking Error: is a measure of how closely the manager tracks the benchmark return. It is defined as the standard deviation of excess return. ➢ Upside Capture /Downside Capture measures the manager's ability to capture positive returns during good markets while controlling risk in bad markets. Upside capture is the manager's compounded annualized return during years in which the benchmark has a positive return divided by the benchmark's return in those years. Downside capture is the manager's compounded annualized return during years in which the benchmark has a negative return divided by the benchmark's return in those years. ➢ Value -at -Risk (N'AR) is used as a measure of portfolio risk. We use the historical method, which ranks all historical daily returns and takes the return at the 95% confidence level. This return is then used to determine the minimum expected daily loss in the future on the portfolio 5% of the time. Dalton, Greiner, Hartman, Maher & Co., L.L.0 51 C T ■ Explanation ofPerformance: AIICap Value EXPLANATION OF PERFORMANCE The DGHM All Cap Value Composite is an actively managed, diversified portfolio of the equity securities of primarily U.S. based value companies spanning all capitalization ranges. The All Cap Value composite was created in January 1983. Dalton, Greiner, Hartman, Maher & Co., LLC ('`DGHM ") claims compliance with Hie Global Investment Performance Standards (GIPS®) and has prepared and presented this report in compliance with the GIPS standards. DGHM has been independently verified for the periods 12/31/92 - 17/31/10. Verification assesses whether (1) the fir has complied with all die composite construction requirements of the GIPS standards on a firm -wide basis and (2) the fir's policies and In ocedwes are designed to calculate and present penfornance in compliance with the GIPS standards. The DGHM AIICap Value composite has been examined for the periods 12/31/93 - 12/31/10. The verification and performance examination reports are available upon request. GIPS COMPLIANCE REQUIREMENTS: 1. DGHM is an autonomous investment advisory Run organized as a Limited Liability Company (LLC). DGHM is 80% led by Boston Private Financial Holdings, Inc., a bank holding company focusing on wealth management through private banking and investinent services, and 20% owned by die following DGHM professiortals; Tim Dalton, Ken Greiner, Brnce Geller, Jeffrey Baker, Peter Gulli, David Dusenbury, Joshua Walhtch, Randall Watsek, Barbara Kirby, Thornas Gibson, Dolores Casaletto, Kate O'Brien, Erika Donalds, and Donald Porter. The Firm is registered with Hie Securities and Exchange Commission, which oversees its investment managenent activities. For GIPS purposes, the Fir is defined to exclude SMA (Wrap) and UMA relationships. 2. Portfolio valuations are based on market values and are expressed in U.S. Dollars. 3. Performance is calculated using total return. Performance includes the reinvestment of dividends and other earnings. 4. DGHM uses actual accounting. 5. Rates ofRehtm are time - weighted, with valuation at a daily basis with geometric linking ofperiod returns. 6. All cash and cash equivalents, and fixed income securities, if any, are included in the total return ofthe composite. 7. All actual, fee - paying & non- fee - paying, discretionary portfolios are included at at least one cornposite. 8. Performance is actual performance and does not include simulated or model portfolios. 9. Individual portfolios are valued on a daily basis. Cornposite returns are calculated moodily with Hie creation of he perform ance file using the combined transaction history of all tile portfolios in tlhe cornposite. Monthly composite returns are geometrically lurked to calculate penfomhance for longer periods. 10. DGHM adds new fitly discretionary portfolios to the composite at the first full month under management 11. DGHM excludes terminated portfolios from the composite after Hie last full month Hhey were under management 12. DGHM does not restate Hie performance results of a composite following any changes to the firm's organization. The founders of DGHM began their work as Hie investment team of Dillon, Read Capital Inc. fro n November 1982 to April 1990. In April 1990, Hie decision makers, investinent team, and staff left Dillon, Read Capital to form Dalton, Greiner, Hartman, Maher & Co., Inc. In January 1997, the Firm was converted to a General Partnership er rid the same name, coinciding with a sale of 51% interest to Value Asset Management (VAM). In Febntary 2004, the Finn was reorganized as a Delaware Limited Liability Company under die name Dalton, Greater, Hartman, Maher & Co. LLC to facilitate the sale of 80% interest to Boston Private Financial Holdings. All of die Fin's decision makers, investment team, staff and performance records were carried over through all entity structure transitions. 13. Due to the team approach to investment management utilized by DGHM, performance is not portable. 14. DGHM's gross and net performance is reported after the deduction of brokerage and otter transactions fees. Net performance is reported after the deduction of die highest management fee currently charged by DGHM for Hie particular product (1 9 /6). Custodial fees are not deducted. Management fees are more fully described in Part II of Form ADV which is available upon request. Withholding taxes are not included as an expense in the calculation of perform rice. 15. DGHM presents composite performance Ran inception that, in some cases, is in excess of the required 10 years. MANDATORY DISCLOSURES: 1. A complete list and description ofDGHM's composites is available upon request 2. For each composite, DGHM presents the composite's gross & net reruns annually since inception, comparative returns for Hie appropriate benchmark, amount of assets in the composite (in $MM), the number of portfolios in the composite, the percentage of the firm's total assets tie composite represents and DGHM's composite dispersion for the respective periods, expressed in tents of standard deviation (if applicable). 3. DGHM has chosen to present performance gross of managemet fees. For information on management fees, DGHM's Form ADV, Part II is available upon request Actual reruns will be reduced by investment advisory fees and other expenses that may be incurred in die management of the account. Individual composite disclosures display the effect of the composite's vestinent advisory fee, compounded over a period of years, at the total value of a client's portfolio. For example, die effect of inveshnent management fees on the total value of a client's portfolio assuming (a) quarterly fee assessment, (b) $1,000,000 vestment, (c) portfolio return of 8% a year, and (d) 1.00% annual investment advisory fee would be $10,455 in the first year, and cumulative effects of $60,034 over five years and $143,937 over ten years. 4. There is no minimum asset size for inclusion in the composite. 5. DGHM uses trade date valuation. 6. The DGHM AIICap Value composite does not allow Hie use of leverage. 7. Performance includes non -fee paying portfolios. At 3/31/11, bundled fee portfolios excluded from Finn assets totaled $204 Million. 8. Performance results are pre -fax. 9. Composite dispersion is calculated as the equal- weighted standard deviation ofportfolio results. III. MANDATORY HISTORICAL DISCLOSURES: 1. Performance is presented since January 1, 1993. 2. DGHM has changed the name of the AIICap Value Composite as trends in the indushy have necessitated. Changes in the e ofthe composite do not indicate a change in the strategy or composition ofthe composite. The timeline of composite 1/83 as follows: 9 2/97 DGHM Equity Composite 3/97-2/0 1 DGHM Core Equity Composite 3/01 -1/0 DGHM MultiCap Composite 7/04 -6/06 DGHM CoreValue Composite 7 /06- present DGHM AIICap Value Composite 3. The DGHM AIICap Value Composite's designated benchmark changed in 2001 from the S &P 500 to the Russell 3000 Value. The Russell 3000 Value is more inclusive of Hie universe of stocks selected for Hie DGHM AIICap Value product IV. PERFORMANCE DISCLOSURES: 1. Past perfomance is no guarantee of future results. No assurance can be given that an investor will not lose invested capital. The perforance data presented in this report represent the quarter -to- quarter and annual Total Return of an inveshnenrt in the applicable DGHM portfolio and describe results for the indicated portfolio ONLY for Hie Rill period reported; results for specific separately managed accounts may vary due to the cash flows and timing of (a) investment made or withdrawn by the respective account and (b) fees paid to DGHM at accordance with and fee agreements between said investors) and DGHM. These materials include the discussion of certain companies. These case studies are for inforntation purposes m2 and should not be considered as o vestment recrunendations. There can be no guaranty that the investment adviser continues to maintain its view of these companies or that the investment adviser contantes to hold positions in the companies for its client's accounts. Upon request, DGHM will provide you with similar performance information for all of its vestments held during the periods shown. 2. DGHM- Gross rears do not reflect the payment of investment management fees. 3. DGHM composite returns do not reflect deduction of expenses for custodial fees. 4. This report is for informational purposes only and does not constitute an offering of securities unless accompanied by die DGHM For ADV and / or Investment Managenent Agreement as Hie case may be for Separate Accounts. These documents may be amended from time to time. 5. The summary ofperfonnance stated herein is intenhally prepared and results are unaudited. 6. An investment in this product is suitable only for qualified individuals dust fully understand the risks of such a portfolio. An investor should review thoroughly the Investment Management Agreenent 7. Additional information regarding policies for calculating and reporting reruns is available upon request. V. STOCK CASE STUDIES The materials may include the discussion of the performance of certain companies during the periods shown. Cornpanies discussed herein are for information purposes oily and should not be considered as investment recommendations. There can be no guaranty die e inveshnent adviser continues to maintain its view of these companies. Upon request, DGHM will provide you witlh a complete list ofholdings for the quarter and for last year. VI. INDEX DESCRIPTIONS: The Russell 3000 All -Cap Index is composed of the 3,000 largest companies based on total market capitalization. The Russell 3000 All -Ca growth p Value Index measures the performance of those Russell 3000 All -Cap companies with lower price -to -book ratios and lower forecasted grow values. The Lipper Multicap Value Index consists of the 30 largest funds tracked by Lipper, Inc. that are as dated with `value" stocks. These indices are - aged and do not accnte advisory or transactional expenses. Index performance data is sourced from Interactive Data Corporation and the Wall Street Journal, respectively. Dalton, Greiner, Hartman, Maher & U., LLC 52