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HomeMy WebLinkAbout881363.tiff WELD COUNTY, COLORADO WELD COUNTY RETIREMENT PLAN STATEMENT OF INVESTMENT POLICY June 22, 1988 This Statement of Investment Policy approved by action of the Retirement Board of the Weld County Retirement Plan. j/ / DATE: �. c APPROVED COY -,...,.1 'a /71L/ 'Zt�ar L ,Z j1 8 81 363 WELD COUNTY, COLORADO WELD COUNTY RETIREMENT PLAN STATEMENT OF INVESTMENT POLICY June 22, 1988 I . PREAMBLE The Weld County Retirement Plan, sometimes hereinafter referred to as the "Plan," is a defined benefit pension plan providing retirement benefits to eligible employees of Weld County, Colorado. The Plan is funded by contributions from participating employees of Weld County and by matching contributions from Weld County. These contributions are paid into the Retirement Fund of Weld County, sometimes hereinafter referred to as the "Fund." The Board of Trustees of the Weld County Retirement Plan, sometimes hereinafter referred to as the "Board" or the "Retirement Board," is responsible for implementing and insuring adherence to the provisions of the Plan and for the investment of the Fund. The Board is author- ized to retain professional investment managers to assist them in the investment of the assets of the Fund. II. PURPOSE The purpose of the Statement of Investment Policy is to: A. Set forth the investment objectives, policies, and guidelines that are to govern the investment of the assets of the Fund. B. Establish the criteria which the investment management organiza— tions retained by the Board are expected to meet and against which they are to be measured. C. Communicate the investment objectives, guidelines, and performance criteria to the investment managers. D. Serve as a review document to guide the Board's ongoing oversight of the investment of the Fund. III. INVESTMENT OBJECTIVES A. Real Rate of Return Objective: The long—term investment objective for the total pool of assets that comprises the Retirement Fund is to earn an investment return which exceeds the inflation rate, as measured by the Consumer Price Index, by 4% per year. Investment return means total compound return, calculated to recognize all cash income plus realized and unrealized capital gains and losses. 0560H -1- B. Cash Income Requirements: Since there are no immediate liquidity demands on the Fund, the source of investment return is not important. There is no preference for cash income as opposed to realized capital gains. C. Relative Performance: In addition to the Real Rate of Return objective stated above, the Fund is expected to earn a rate of return which exceeds the average rate of return earned by similarly invested Funds. D. Measurement Period: In most cases, a fair market cycle of from three to five years duration is required for judging whether the Real Rate of Return and the Relative Performance objectives have been met. E. Fiduciary Standards: The assets of the Fund shall be invested in a manner that is consistent with generally accepted standards of fiduciary responsibility. The safeguards which would guide a prudent expert will be observed. All transactions that utilize assets of the Fund will be undertaken for the sole benefit of the participants in the Plan. Common sense, reasonableness and honesty must prevail. Any laws or regulations specific to the investment of assets of public retirement plans in the State of Colorado, or in Weld County, will be observed. IV. INVESTMENT GUIDELINES A. Permissible Investments: Plan assets may be invested in publicly- traded common and preferred stocks, convertible bonds and preferred stocks and fixed income securities, whether interest-bearing or discount instruments, including money market instruments, subject to any restrictions hereinafter specified. No other securities are permissible investments without the specific approval of the Board. B. Asset Mix: The well-funded status of the Plan, the 4% real rate-of-return objective and the investment preferences of the Retirement Board imply a balanced investment approach. Specific- ally, the Board intends to insure that the Fund conforms to the following asset allocation guidelines: Long-Term Allowable Target Range EQUITY (not including any Cash Equivalents) 50% 35% - 50% FIXED INCOME (including all short-term cash reserves) 50% 50% - 65% These percentages will be based on the cost value of investments. The Board will also consider the market value of investments as important. 0560H -2- C. Equity Investments: 1. The Board believes that the overall management of that portion of the Fund that is committed to equity securities ought to be managed defensively, being characterized by all of the following: a. Volatility, or risk level, less than the overall stock market (as measured by the S & P 500 Index) . Losses in periods of market decline should be less than the loss in the overall market. b. Diversification should be sufficient to moderate risk but not so excessive as to preclude attainment of optimal results. Diversification refers to both individual stock and industry exposure. c. No more than 5% of the equity assets, on a cost basis, may be invested in the stock of any one issuer. d. An emphasis on high quality common stocks. 2. Foreign Securities: Investment in any securities whose issuer is a foreign corporation, government, or governmental entity shall be limited to 10% of equity assets under management. Equity investments will include only those securities traded on principal United States exchanges as American Depository Receipts (ADRs) . D. Fixed Income Investments: The portion of the Fund committed to fixed income securities is to emphasize intermediate-maturity bonds, such that: 1. The weighted-average maturity is always in the 2 to 10 year range. 2. An individual bond's maturity should generally be less than 15 years. No more than 10% of the fixed income assets, including cash, may be invested in bonds with maturities exceeding 15 years. 3. All bonds owned by the Fund should be rated 'BBB' or better by Standard and Poor's or an equivalent rating agency. 4. Adequate diversification by issuer and sector should be maintained. However, this diversification requirement shall not apply to United States government securities which may be held in unlimited amounts within the fixed income component of the Fund. 0560H -3- V. INVESTMENTS AND TRANSACTIONS THAT ARE NOT PERMITTED A. Equity Investments: The following are not permissible investments: 1. Common stock in non-public corporations. 2. Short sales of any type. 3. Letter or restricted stock. 4. Buying or selling on margin. B. Fixed Income Investments: The following are not permissible investments: 1. Tax—exempt bonds. 2. Bonds, notes or other indebtedness for which there is no public market (private placements). 3. Corporate obligations not rated at least 'BBB' by Standard and Poor's or an equivalent, recognized rating agency. Unrated corporate bonds are not permissible investments. 4. Commercial paper not rated Al/Pl. 5. Master notes, unless specifically approved by the Retirement Board. 6. Any new direct placement of mortgages on real property. This does not apply to those mortgages already part of the fund as of January 1, 1988. 7. Letters of credit guaranteed by the Fund. C. Options and Futures: The selling of covered—call options is permitted provided that prior Board approval has been granted. Other types of transactions are not permitted in options contracts or futures contracts of any kind. D. Securities Lending: Securities owned by the Fund, but held in custody by another party, such as a bank custodian, will not be loaned to any other party for any purpose, unless such securities lending is pursuant to a separate written agreement which the Board has approved. E. Mortgages and Other Loans: As of January 1, 1984, investment managers retained by the Plan are prohibited from granting mortgage loans or entering into other types of lending agreements, with individuals or business entities, whether secured or not, until further advised by the Board. Investments in commingled funds which hold any such lending commitments are likewise prohibited. 0560H -4- VI. OTHER POLICIES A. Investment Manager Structure: The Board shall retain one or more investment management firm to implement the investment program defined herein. Firms retained by the Board to manage balanced portfolios of stocks and bonds will require specific asset mix guidelines for the portion of the Fund that they manage to insure that the asset percentage targets for the overall Fund are observed. Unless directed otherwise, balanced managers may not invest more than 50% of the assets they are responsible for managing in equity securities. B. Investment Manager Discretion: Any investment manager retained by the Fund is to have full discretionary investment authority over the assets he is responsible for managing, subject to the guidelines and policies set forth in this document. C. Use of Commingled Funds: Investment managers retained by the Board may invest plan assets in commingled funds, provided that: 1. Such investments in commingled funds are consistent with the guidelines established herein; and 2. Securities held in the commingled funds are permissible investments for plan assets. D. Guaranteed Investment Contracts: Commitments to GIC's may be made by the Board when and if, in the Board's opinion, prevailing economics and market conditions render such investments desirable. E. Real Estate: The Retirement Board reserves the right to consider investment of the Fund's assets in real property as a participant in a commingled real estate fund managed by a bank, insurance company, or other professional real estate investment manager. Investment in real estate may not be undertaken at the discretion of investment managers without written approval from the Board. In no event shall any investment in real estate exceed 10% of the total market value of the Fund's assets. F. Securities Trading: The emphasis of security trading should be on a best execution basis, i.e. , the highest proceeds to the Fund and the lowest cost, net of all transactions expenses. Placement of orders should be based on the financial viability of the brokerage firm and the assurance of a prompt and efficient execution. VII. REVIEW PROCEDURES A. Review and Modification of Investment Policy Statement: The Board shall review this Investment Policy Statement at least once a year to determine if modifications are necessary or desirable. If modifications are made, they shall be promptly communicated to all investment managers and other interested persons. 0560H -5- B. Meetings with Investment Managers: Investment managers are expected to meet at least semi—annually with the Board to review its portfolio and investment results in the context of this Investment Policy Statement. Managers are expected to meet more often with the Board if requested to do so by the Board. Quarterly, retained investment management is expected to provide written reports on portfolio activity, changes in investment strategy, investment performance, and economic and market analyses. Additionally, retained investment management is expected to keep the Retirement Board informed of the investment management's organization and decision-making structure. Any significant changes in ownership, decision-making process, style or personnel should be communicated as known. C. Performance Measurement: The Board intends to review quarterly the performance of the Retirement Fund and of the individual investment managers relative to the objectives and guidelines described herein. Such a review may include performance analysis and comparisons compiled by individuals or firms retained by the Board. The investment performance review will include comparisons with unmanaged market indices, a broad universe of investment managers, and the Consumer Price Index. In addition, dollar-weighted rates of return will be compared to the Plan's actuarial requirements. D. Performance Benchmarks: The Board expects that investment managers will achieve the following performance benchmarks over a fair market cycle of three to five years. 1. Balanced Managers: a. A compound time-weighted rate of return in excess of the average return earned by a representative sample of similarly invested funds. 2. Equity Components of the Fund: a. A compound time-weighted rate of return in excess of the S&P 500 (with dividends). b. A cumulative rate of return that exceeds the increase in the Consumer Price Index by 6.0 percentage points per year. c. Rank above average when compared to a representative sample of other equity investment managers. 3. Fixed Income Components of the Fund: a. A compound time-weighted rate of return in excess of the Shearson/Lehman Government/Corporate Intermediate Term Bond Index. b. A cumulative rate of return that exceeds the increase in the Consumer Price Index by 2.0 percentage points per year. c. Rank above average when compared to a representative sample of other fixed-income investment managers. 0560H -6- Hello