IBF Reference Sheet FAQ

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INSTITUTE of BUSINESS & FINANCE

Certified Fund Specialist® – CFS® Certified Annuity Specialist® – CAS® Certified Estate and Trust SpecialistTM – CESTM Certified Income SpecialistTM – CISTM Certified Tax SpecialistTM – CTSTM

Since 1988

Master of Science in Financial Services – MSFS

Long-Term Growth The table below shows the growth of $10,000 over a 42-year period (1969-2010). As you can see, value dramatically outperformed growth; large value outperformed large growth by 50%, almost 4-1 in the case of mid cap value vs. mid cap growth and almost 9-1 in the case of small cap value vs. small cap growth (growth and value stocks are defined by Fama-French and include all stocks traded on the NYSE, divided into three parts: large, mid and small cap).

Growth of $10,000 from 1969 to the end of 2010

$2.8 million $1.5 million $493,000 $396,000

$319,000

Small Cap Value

Small Cap Growth

Mid Cap Value

$330,000

Mid Cap Growth

Large Cap Value

Large Cap Growth

From the beginning of 1928 through 2010, $10,000 invested in small cap value stocks grew to $590 million versus $15 million for small cap growth stocks (a margin of 40 to 1). The same dollar invested in large cap value stocks grew to $64 million versus $11 million for large cap growth stocks (a margin of almost 6 to 1). From 1928 through 2010, the standard deviation for small cap value stocks was only slightly lower than it was for small cap growth stocks; however, large cap growth stocks had less risk (20% standard deviation) than large cap value stocks (28% standard deviation). Looking at all 3-year rolling periods from 1970-2010, growth stocks showed positive returns 90% of the time versus 92% of the time for value stocks; for all 5-year periods during these same 31 years, growth stocks had gains 81% of the time versus 89% of the time for value stocks.

Commodities Growth of $1 [1926-2010] Wheat (bushel) Inflation T-bills

Growth of $1 [1981-2010]

$4.23

Wheat (bushel)

$1.31

$12.23

Silver

$1.50

$20.55

Gold

$2.41

Silver

$30.91

Inflation

$2.54

Gold

$68.85

Oil (barrel)

$2.61

5-Year Gov’t Bonds

$4.48

$84.12

T-bills

20-Year Gov’t Bonds

$92.94

5-Year Gov’t Bonds

$11.59

Oil (barrel)

$107.51

20-Year Gov’t Bonds

$18.33

S&P 500

$2,982.24

S&P 500

$21.19

Small Stocks

$16,054.70

Small Stocks

$30.64

In 1934, the Bureau of Labor Statistics began to gather daily commodity prices. This information eventually became the CRB Spot Market Price Index, price changes for 22 actively traded commodities. The CRB Index is equally weighted; each component comprises the same weight and importance in the index. Since 1947, the inflation-adjusted price of the CRB index has steadily fallen, with two exceptions—the 1970s and late 2000s. The inflation-adjusted annual decline of the CRB Index has been ~1% per year over the past 63 years. This translates into a cumulative, inflation-adjusted loss of 40% for this commodity index. Although these numbers are quite surprising, they are logical once things like new technologies, recovery systems, increased foreign competition, price controls, tariffs and substitutes paid for by governments are factored in.

Institute of Business & Finance

(800) 848-2029

www.icfs.com


Fixed-Rate Annuities Annuities are the only investment vehicle with guaranteed lifetime income. Investor gives up principal in return for monthly income; the shorter the life expectancy, the higher the payments. Converting an annuity to guaranteed lifetime income (annuitization) also means tax-advantaged income; for a male age 70, for every $9,000 received, only $2,610 is taxable (an exclusion ratio of 71%).

2011 Annual Lifetime Income from a $100,000 Immediate Annuity age

55

60

65

70

75

80

85

male

$6,500

$7,100

$7,800

$9,000

$10,400

$13,000

$15,900

female

$6,100

$6,500

$7,300

$8,100

$9,400

$11,800

$14,700

m&f*

$5,800

$6,100

$6,600

$7,300

$8,200

$9,800

$12,500

* both spouses are same age; payments remain level as long as either spouse is alive

Over the past 11 years (2000-2010), 5- and 10-year fixed-rate annuities have offered a higher yield than the yields from their 5- and 10-year U.S. government bond counterparts. For example, at the beginning of 2011, 5-year annuities were offering 3.7% annually compounded for 5 years; while 5-year government bonds had a 2.0% yield for 5 years. Moreover, the value of a fixed-rate annuity can only increase each year; principal erosion from a bond is more common than one would suspect. For example, from 1980-2010, 20-year U.S. government bonds experienced a loss of principal 11 years (33% of the time) with an average loss of 9.9% for the year.

Systematic Withdrawal Plan If you want to maintain control over principal, a systematic withdrawal plan (SWP) using one or more mutual funds may be the answer. These plans provide complete flexibility: you can change investments, increase, decrease, stop, start, end or modify a SWP at anytime without cost or fee. Monthly income can be sent to you as a check or automatically deposited into a bank account. The table below assumes $100,000 was invested on January 1, 1991 (50% in the S&P 500 and 50% in long term U.S. government bonds) and then $8,000 was taken out at the end of each year. With a SWP, the investor retains complete ownership of the investment. In the example below (1991-2010), principal growth means the investor can take out much more than $8,000 a year and/or leave a larger asset to loved ones.

Systematic Withdrawal Plan [1991-2010]: $100,000 invested and $8,000 taken out each year Date

Income

Balance

Date

Income

Balance

Date

Income

Balance

Date

Income

Balance

1991

$8,000

$117,000

1996

$8,000

$148,000

2001

$8,000

$214,000

2006

$8,000

$251,000

1992

$8,000

$118,000

1997

$8,000

$177,000

2002

$8,000

$197,000

2007

$8,000

$262,000

1993

$8,000

$127,000

1998

$8,000

$206,000

2003

$8,000

$219,000

2008

$8,000

$225,000

1994

$8,000

$111,000

1999

$8,000

$223,000

2004

$8,000

$232,000

2009

$8,000

$243,000

1995

$8,000

$141,000

2000

$8,000

$242,000

2005

$8,000

$239,000

2010

$8,000

$266,000

Complete IBF Reference Sheets Published each year, the IBF Reference Sheets provides the advisor with easy-to-use information incorporating interesting aspects of a specific topic that can be used with a client. This sheet provides a sample of what you can expect; the complete laminated color series is 22 pages and covers the following topics: Stocks

Real Estate

Retirement Plans

Bonds

Commodities

Education Plans

Annuities

Asset Allocation

Growth vs. Value Stocks

Medicare

Risk Reduction

Municipal Bonds

Social Security

Income Taxes

Retirement Income

Each topic is covered in 1-2 pages. To order this year’s series, call (800) 848-2029 or email studentservices@icfs.com.

Institute of Business & Finance

Institute of Business & Finance The Institute of Business & Finance (IBF) is a non-profit 501(c)(3) organization providing education to the financial services industry. IBF offers an MSFS graduate degree and five certification programs (mutual funds, annuities, estate planning, income taxes and retirement income). IBF materials are written by advisors for advisors. Course materials are updated throughout the year. Content is completely neutral—IBF is not affiliated with any brokerage firm, industry group or company. IBF’s goal is to provide the advisor with materials that objectively deal with a specific topic, product group or concept. Since 1988, over 15,000 brokers and advisors have gone through an IBF designation program; more than two dozen Fortune 500 companies use IBF.

(800) 848-2029

www.icfs.com


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