Massachusetts Water Resources Authority (“MWRA”) Employees’ Retirement System slide image

Massachusetts Water Resources Authority (“MWRA”) Employees’ Retirement System

APPENDIX Disclosures Under the performance calculation model used prior to September 2017, net performance numbers were net of the highest performance fee and (where applicable) management fee offered for the period reported and assumed investment at the beginning of each year. Unless otherwise indicated in those reports, for 2007, the performance of the Fund was presented net of a 10% performance allocation/fee and all other expenses such as commissions, custodial fees and legal and accounting fees. For 2008 and 2009, the performance of the Fund was presented net of an annualized base management fee of 0.5% of asset value charged monthly in arrears and a performance allocation/fee of 15%. From 2010 to November 2013, the performance of the Fund was presented net of an annualized base management fee of 1% of asset value charged monthly in arrears and a performance allocation/fee of 10% over the S&P 500. The actual returns reflecting the preceding fee structures that were on offer from inception to December 2013, while not reflected in this report, are available upon request. From December 2013 until August 2017, the performance of the Fund was presented net of an annualized base management fee of 0.5% of asset value charged monthly in arrears and performance allocation/fee of 15% over the S&P 500. The performance allocation/fee was applied on a year-by-year basis and the underperformance relative to the Hurdle (if any) from prior year was not considered in the performance allocation/fee calculation. Actual management fees for the funds were charged quarterly in advance through 2009 and monthly in arrears from 2010 onward. APPLICABLE TO THE COOPER SQUARE FUNDS ONLY: Unless otherwise stated, performance results for an individual Fund reflect the performance earned by a Fund investor inclusive of loss carry forward, if applicable, under a model fee structure of the highest fee structure in place for the respective fiscal years. The Fund's performance is presented net of an annualized base management fee of 1% of net asset value charged monthly in arrears and a performance allocation of 20% of profits. Individual investor performance as well as the aggregate performance of each Fund may differ from the performance reflected herein. Actual management fees for the funds are charged monthly in arrears. APPLICABLE TO THE BAXTER STREET FUNDS ONLY: Unless otherwise stated, performance results for an individual Fund reflect the performance earned by a Fund investor who had invested at the beginning of each year under a model fee structure of the highest fee structure in place for the respective fiscal years. From inception through September 2013, the Fund's performance is presented net of an annualized base management fee of 1.25% of net asset value charged monthly in arrears. From October 2013 onwards, the performance is presented net of an annualized management fee of 1.50%. Individual investor performance as well as the aggregate performance of each Fund may differ from the performance reflected herein. APPLICABLE TO THE SHERIDAN SQUARE FUNDS ONLY: Unless otherwise stated, performance results for an individual Fund reflect the performance earned by a Fund investor who had invested at the beginning of each year under a model fee structure of the highest fee structure in place for the respective fiscal years. Fund's performance is presented net of an annualized base management fee of 1.00% of net asset value charged monthly in arrears. For historical performance purposes, we may also show performance of International Large Cap Composite ("Composite"). The Composite includes return of the Funds and two individual portfolios which are managed substantially similarly. The historical performance is shown only as a representative example. The Composite performance is calculated using gross performance of the two individual portfolios and the Funds, net of annualized model base management fee of 1.00% of net asset value. APPLICABLE TO THE CROSBY STREET FUND ONLY: Unless otherwise stated, performance results for the Fund reflect the performance earned by a Fund investor who had invested at the beginning of each year under a model fee structure of the highest fee structure in place for the respective fiscal years. Fund's performance is presented net of an annualized base management fee of 0.80% of net asset value charged monthly in arrears. APPLICABLE TO THE HUDSON STREET FUND ONLY: Unless otherwise stated, performance results for the Fund reflect the performance earned by a Fund investor who had invested at the beginning of each year under a model fee structure of the highest fee structure in place for the respective fiscal years. Fund's performance is presented net of an annualized base management fee of 1% of net asset value charged monthly in arrears and performance allocation/fee of 20% of profits over the Russell 2000 Index. 39
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