NFB Sensible Finance Magazine Issue 23

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A FREE publication distributed by NFB Private Wealth Management

NFB

Eastern Cape's Community... Issue 23 March 2013

PERSONAL FINANCE Magazine

INFLATION AND RETIREMENT the silent killer

GLOBAL INDEX FUNDS now available to local investors

“MIND THE GAP” the risk of being under assured private wealth management


“The best way of preparing for the future is to take good care of the present, because we know that if the present is made up of the past, then the future will be made up of the present. Only the present is within our reach. To care for the present is to care for the future.� - Buddha

private wealth management

Providing quality retirement, investment and risk planning advice since 1985. fortune favours the well-advised contact one of NFB's private wealth managers: East London tel no: (043) 735-2000 or e-mail: info@nfbel.co.za Port Elizabeth tel no: (041) 582-3990 or email: info@nfbpe.co.za Johannesburg tel no: (011) 895-8000 or email: nfb@nfb.co.za Web: www.nfbec.co.za NFB is an authorised Financial Services Provider


sensible finance

ED’SLETTER

editor Brendan Connellan bconnellan@nfbel.co.za

Contributors Travis McClure (NFB East London),

a sensible read

Michelle Wolmarans (NFB Insurance Brokers), Glen Wattrus (NFB East London), Grant Berndt (Abdo & Abdo), Glacier International, Andrew Duvenage & Grant Magid (NFB Gauteng), Shaun Murphy (Klinkradt & Assoc.), Old Mutual International, Debi Godwin (IE&T), Momentum Investments, Nicole Boucher (NFB East London), Robert McIntyre (NVest Securities)

Advertising Robyne Moore rmoore@nvestholdings.co.za

layout and design Jacky Horn TA Willow Design jacky@e-mailer.co.za

Address NFB Private Wealth Management East London Office NFB House, 42 Beach Road Nahoon, East London, 5241 Tel: (043) 735-2000 Fax: (043) 735-2001 E-mail: info@nfbel.co.za Web: www.nfbec.co.za

Photos used in this magazine - 123rf.com

The views expressed in articles by external columnists are the views of the relevant authors and do not necessarily reflect the views of the editor or the NFB Private Wealth Management. ©2013 All Rights Reserved. No part of this publication may be reproduced in any form or

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am a fairly law abiding citizen and have been brought up to (within reason) respect authority, rules and the value that structure adds to society. What I have noticed lately though is a prevailing disregard for rules and structure and it makes me question why this is the case. Is it that our law enforcement is so poor that people are taking risks that they usually wouldn't? Is it that our leadership across all levels (private and public) is providing poor example? Is it that people are losing general respect for one another and themselves? Is it that greed and materialism have taken priority over common decency and basic moral value? Is it all of the above? Personally, I would argue that it is the latter and that we are all guilty to some degree – it is just so much easier to look for those more blameworthy than ourselves and to see ourselves in a positive, comparative light than to objectively assess our contribution to the growing problem. Have you ever noticed how many people nonchalantly drive through red traffic lights? Offenders don't seem to even give a second thought to the fact that their impatience is endangering lives. In addition, these basic contraventions of traffic laws seem to receive no policing whatsoever – if we can't police such simple infringements, how are we to deal with more complex ones? I believe that we can all contribute towards positive change. Start by stopping at red lights and not rushing to beat them. Smile at people, be more respectful than usual, think twice before you submit a false or exaggerated insurance claim, don't drive home drunk, take the time to help out or get to know someone that you usually wouldn't. Slowly but surely, these little gestures will lead to large strides! And in order to relate this to your financial matters…it also just takes consistent and small habit changes and sacrifices to begin making a large contribution over time. Take the time to look at your finances, your unnecessary spending, whether or not you can afford to retire given your current savings, whether your life cover is adequate to provide for your dependents were anything to happen to you and so on. Don't disregard your finances any more than you shouldn't disregard the law – both have serious and negative long term implications. Brendan Connellan - Editor and Director of NFB Email your full name to info @nfbel.co.za to subscribe to NFB's free economic electronic newsletters. another aspect of our comprehensive service

medium without prior written consent from the Editor. sensible finance march13

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SENSIBLE CONTENTS

nfb sensible finance

March 2013

4 GRADUATES AND THE IDEA OF SAVING The time is now! By Nicole Boucher, Paraplanner - NFB East London.

6 2013 TAX RELATED BUDGET PROPOSALS Submitted by Shaun Murphy, CA (SA), Partner Klinkradt.

8 GLOBAL INDEX FUNDS NOW MADE AVAILABLE TO LOCAL INVESTORS A case for diversifying internationally. Contributed by Glacier International.

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9 “MIND THE GAP” The risk of being under assured. By Travis McClure, Private Wealth Manager - NFB East London.

11 DISCOVERY INSURE

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An innovative and unique approach to short term insurance. By Michelle Wolmarans, Manager - NFB Insurance Brokers (Border).

12 INFLATION AND RETIREMENT: THE SILENT KILLER Will you be able to afford retirement? By Andrew Duvenage & Grant Magid, Private Wealth Managers - NFB Gauteng.

14 POOR SERVICE DELIVERY: TO PAY OR NOT TO PAY Awaiting judgement from the Constitutional Court. By Grandt Berndt - Abdo & Abdo.

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17 OMI INVESTMENT PORTFOLIO A new era in investment choice. Contributed by Old Mutual International.

18 NEW YEAR - WILL POWER? Resolving to update your Will. By Debi Godwin, Director - Independent Executor & Trust.

19 RETIREMENT REFORM: WHAT IT MEANS TO YOU A look at the proposed changes to legislation. By Glen Wattrus, Private Wealth Manager - NFB East London.

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AN INVESTMENT PHILOSOPHY DELIVERING CONSISTENT OUTPERFORMANCE Contributed by Momentum Investments.

23 Q &A You ask. We answer. Advice column answering your investment, personal finance, life and/or risk insurance questions with Travis McClure, Private Wealth Manager NFB East London.

24 SPOTLIGHT ON BLACKSTAR An interesting long-term asset play. By Rob McIntyre, Portfolio Manager - NVest Securities..

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SENSIBLE SAVING

GRADUATES AND THE IDEA OF

SAVING The time is now! By Nicole Boucher, Paraplanner - NFB East London.

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s we enter the second month of the new year, school and university graduates have started working for the first time and receiving their first salary. It is important to have a “healthy” approach to our newly established bank balance and put a small portion aside as retirement saving. For a 20-something saving for such a distant time in the future does not seem such a great priority; buying a new car, clothes, etc. seem far more attractive. But it's worth noting that the very fact that you're young gives you a huge edge if you want to be rich in retirement. The reason being is because in your 20's, you can invest relatively little for a short period of time and wind up with far more money than someone who is much older and is saving more. As I am a 20-something I can relate to the fact that saving is not the easiest thing to do; we prefer to spend on clothing and entertainment. I have, however, taken my own advice and put a small amount away every month into a retirement annuity to subsidise my employer provident fund. Institutions have minimum amounts that can be invested per month. For example, Allan Gray has a minimum investment amount of R500.00 per month; Investec has a minimum of R1 000.00 per month. In the grand scheme of things this is a small piece of your pay cheque and if you start this from the first month you won't notice the contribution as you have never had a monthly income before. Being in your 20's you have less financial commitment and minimal expenses, and therefore you have a greater savings capacity. Once we start a family and buy a home there is less money

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to put into a savings/retirement vehicle. Often individuals look back and wish they had started saving when they were younger, but were ignorant to the power of compound interest and time value of money, which can grow the small monthly saving to become a substantial amount during retirement. Each month that you put off saving in favour of spending, either increases the amount that you will have to save in the remaining months, or pushes out the date at which you will reach your goal. An additional savings would also be a good idea, in the form of a separate bank account or even a unit trust investment. This way you can set aside for that “rainy day” and not have to overextend yourself and go into debt. Ideally, an amount equal to 3 months living expenses should be available for emergency circumstances; having this will hopefully eradicate unnecessary expenditure on credit cards and falling into debt. Once we start paying off debt there becomes little or no room for saving in any form. Once you make the decision to start saving, your ability to make the most of it depends on whether you are able to remain committed for long enough to benefit from the potential returns, ride out the short-term ups and downs and allow the power of compound interest to increase the value of your money. Should you be young and starting out in your working life and need advice or assistance in planning out your financial future, please contact an NFB advisor.



2013 TAX RELATED BUDGET PROPOSALS submitted by Shaun Murphy, CA (SA), Partner Klinkradt BUDGET HIGHLIGHTS The main tax proposals for 2013 are the following: = An employment tax incentive targeted to support young workers and those employed in special economic zones. = Individuals whose taxable income is from one employer and is below R250 000 a year are not required to submit income tax returns. = Levies on fuel increase by 23c per litre from 3 April 2013. = From March 2014 an employer's contribution to retirement funds on behalf of an employee will be treated as a taxable fringe benefit in the hands of the employee. Individuals will from that date be allowed to deduct up to 27.5 per cent of the higher of taxable income or employment income for contributions to pension, provident and retirement annuity funds with a maximum annual deduction of R350 000. Contributions above the cap are carried forward to future tax years. = Streamlining registration with SARS and reducing compliance requirements for the submission of tax returns by businesses. = Requiring foreign businesses supplying e-books, music and other electronic services in South Africa to register as VAT vendors. = Several measures are proposed to limit the deduction of interest on specific types of debt to protect the tax base. = An automated tax clearance system will be implemented this year. = Policy paper on carbon emissions tax to be published in 2013 with the view of introducing a carbon tax from 2015. INDIVIDUALS Relief for individuals Personal income tax The 2013 Budget proposes direct personal income tax relief to individuals amounting to R7 billion. Other relief in a form of adjustments to the medical tax credit and other monetary thresholds amounting to about R350 million The tax threshold for individuals younger than 65 will be R67 111 and for individuals 65 up to 75 will be R104 611 and individuals 75 and older will be R117 111. Exemption for interest and dividend income = The annual exemption on interest earned for individuals younger than 65 years increase to R23 800 (R22 800 prior year). = The exemption for individuals 65 years and older increase to R34 500 (R33 000 prior year). Medical expenses = Monthly tax credits for taxpayers below the age of 65: = R242 for the taxpayer and first dependant, and

= R162 for each additional dependant. = Taxpayers under 65 may claim, as a deduction,

medical scheme contributions exceeding four times the amount of the medical scheme credit and any other medical expenses, limited to the amount which exceeds 7,5% of taxable income. = Taxpayers 65 and older may claim all qualifying expenditure. COMPANIES Corporate tax rates No change is proposed to corporate tax rates. Small business corporations The tax-free threshold for Small Business Corporations increase from R63 556 to R67 111, and taxable income up to R365 000 will be taxed at 7%. A new tax bracket of taxable income up to R550 000 has been introduced with the applicable rate being 21%. For taxable income above R550 000, the normal corporate tax rate of 28% applies. TAX ADMINISTRATION Permanent Voluntary Disclosure Programme As part of the Tax Administration Act (2011), a permanent voluntary disclosure programme became effective as from 1 October 2012. REFORMING THE TAXATION OF TRUSTS To curtail tax avoidance associated with trusts, government is proposing several legislative measures during 2013/14. Certain aspects of local and offshore trusts have long been a problem for global tax enforcement due to their flexibility and flow-through nature. Also of concern is the use of trusts to avoid estate duty, which will be reviewed. The proposals will not apply to trusts established to attend to the legitimate needs of minor children and people with disabilities. The proposals are as follows: = Discretionary trusts should no longer act as flowthrough vehicles. Taxable income and loss (including capital gains and losses) should be fully calculated at trust level with distributions acting as deductible payments to the extent of current taxable income. Beneficiaries will be eligible to receive tax-free distributions, except where they give rise to deductible payments (which will be included as ordinary revenue). = Trading trusts will similarly be taxable at the entity level, with distributions acting as deductible payments to the extent of current taxable income. Trusts will be viewed as trading trusts if they either conduct a trade or if beneficial ownership interests in these trusts are freely transferable. = Distributions from offshore foundations will be treated as ordinary revenue. This amendment targets schemes designed to shield income from global taxation.

TAX GUIDE Individuals and trusts Income tax rates for natural persons and special trusts Year of assessment ending 28 February 2014 Taxable income Taxable rates 0 – 165 600 18% of each R1 165 601 – 258 750 29 808 + 25% of the amount above 165 600 258 751 – 358 110 53 096 + 30% of the amount above 258 750 358 111 – 500 940 82 904 + 35% of the amount above 358 110 500 941 – 638 600 132 894 + 38% of the amount above 500 940 638 601 and above 185 205 + 40% of the amount above 638 600

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Natural persons Tax thresholds 2013 Below 65 years of age R63 556 Aged 65 and below 75 R99 056 Aged 75 and over R110 889

2014 R67 111 R104 611 R117 111

Tax rebates 2014 Primary – all natural persons R12 080 Secondary – persons aged 65 & older R6 750 Secondary – persons aged 75 & above R2 250



SENSIBLE DIVESIFICATION

GLACIER INTERNATIONAL MAKES

GLOBAL INDEX FUNDS AVAILABLE TO LOCAL INVESTORS A case for diversifying internationally. Contributed by Glacier International.

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lacier International, a division of Glacier by Sanlam, has launched a range of global index funds within their Global Life Plan. The daily priced funds, available from BlackRock and based on principals pioneered in their popular iShares ETF (Exchange Traded Funds) range, are offered at an annual management fee of 0.55%, substantially less than most active funds on offer. An ETF is a passive investment product that tracks a particular index. It is listed and investors can trade the investment as they would a normal share. An index fund also tracks a particular index, but it is daily priced which makes it available to investors without requiring them to open a stockbroking account to purchase the product. This makes it an ideal investment for those looking for cost-effective international exposure. There has always been a case for diversifying internationally, but even more so now as expectations are that global equities will outperform the local market over the next few years. Many clients know they need international exposure, but don't know where to start, due to the sheer number of available funds, managers and investment strategies. Buying an index is not only cost-effective, but simplifies some of the decisionmaking. In addition to the diversification benefits, investors are protected against weakening of the rand. “Investment opinions differ, but we believe that active and passive funds both have a place in a diversified investment portfolio,” says Andrew Brotchie, head of product and investment at Glacier International. “A core-satellite strategy can help investors achieve cost-effective long-term growth with a level of outperformance,” he says. There are a vast number of international ETF's and they all have variations in terms of the indices they track. Some are physically-backed, buying the underlying components of the index, while others are synthetically-backed and may not necessarily

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buy the actual index. They could, for example, buy derivatives, which introduces a level of complexity that many investors may not be familiar with. All of this means the ETF market can be as daunting as the collective investment scheme landscape. Glacier International helps investors and their financial advisers to select the appropriate fund for their particular circumstances. This is especially attractive for those who are not necessarily seasoned offshore investors. Glacier International was launched in January 2010 as part of Glacier by Sanlam's strategy to expand its solution set to meet the needs of its affluent client base. In addition to now offering cost-effective passive funds, they are also the only company in South Africa to offer P2 Strategies, an innovative investment strategy that protects on the downside, cushioning returns in collective investment funds in volatile markets. These strategies are managed by USA-based Milliman, one of the top risk management companies in the world. Glacier International was also first to market last year with its “Navigate” fund range – a simple and cost-effective way to invest offshore. The solution comprises a range of carefully selected, actively managed funds across different investor risk profiles. The new range of index funds is available as an investment option within the Global Life Plan, thereby giving investors all the associated benefits of investing within a life plan. “There are estate planning advantages too,” says Brotchie. “By investing via an offshore life plan issued by a South African life company, investors ensure that the investment forms part of their South African estate, thus avoiding the complications of having part of their estate located offshore.”


SENSIBLE COVER

“MIND THE GAP” The risk of being under assured. By Travis McClure, NFB East London, Private Wealth Manager.

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hose of you who have been on the London Underground will be familiar with the term, “Mind the Gap”. It is a simple and nauseating reminder of the risks when boarding the train. One can't ignore the famous underground sign that is placed in every tunnel reminding you of “the gap”. We all know it is there, we all understand the risk of not minding the gap, and yet we all carry on with the daily routine and board the train while nonchalantly stepping over the gap. There is certainly no way that anyone can say that they were not warned. Similarly, one of the biggest concerns financial advisors have for their clients is that they have insufficient cover because of affordability. The Actuarial Gap Study undertaken by True South Actuaries, in collaboration with the Association of Savings and Investment SA (ASISA), highlighted the extent to which South Africans are under-insured in case of a life-changing event and put the gap between actual cover and required cover at R18 trillion. The Insurance Gap is a measure of the difference between the amount of cover someone needs and the cover that they actually have. On average, South African earners are underinsured by 62% for death and 60% for disability. This means that the average family would have to cut living expenses significantly if the main earner of a household dies or becomes disabled. So how does one bridge this gap? Discovery Life aims to reduce this major problem of underinsurance by developing products to leverage the efficiencies within the products to provide clients the opportunity to access additional cover as efficiently as possible. Discovery Life's product innovations provide new benefits that allow for substantial increases in benefits linked to one's cover, at no additional cost. Discovery Life is in a unique position to provide clients, who have fully integrated their Discovery policies, with additional life cover through the Life CoverBooster™ for a period of three years at no additional premium. By adding the Life CoverBooster™ you can get up to 32% additional life cover at no additional premium for three years. After three years, the client can buy this cover free of medical underwriting at a reduced rate of up to 15%, based on their Vitality status during the three

years. At age 65, clients will also receive a 5% Cash Conversion of the Life CoverBooster™. If you have Vitalitydrive, you could get the Drive CoverBooster™ which increases the additional life cover to 50% at no additional premiums for five years. After five years, you have the option to buy this cover at a reduced rate of up to 35% – based on your annual Vitality status and Vitalitydrive status over the period (see related article in this booklet). The “but wait, that's not all” third option that Discovery Life also offers is the BenefitBooster™ which provides up to 40% additional cover on certain ancillary benefits at no additional premium. Policies will qualify for the BenefitBooster™ if the principal life has accelerated Capital Disability Benefit of at least 70% of the LIFE FUND. If you choose any of the accelerated benefits listed below, you can receive additional cover through the BenefitBooster™ – at no additional premiums: l Principal Severe Illness Benefit l Spouse Severe Illness Benefit l Spouse Capital Disability Benefit l Spouse Life Cover. The amount of additional cover will depend on the benefit amount as a percentage of your LIFE FUND. This extra 32% or 50% cover, as well as up to 40% extra on ancillary benefits, ensures that you will not be under-insured, without increasing your premium. Keep in mind that the best way to determine the level of financial security you need is to examine the different types of insurance available with a financial advisor. It is also essential for you to have a financial needs analysis to ensure that you and your family are sufficiently covered. To remind you, it is estimated that South Africa's insurance gap is currently approximately R18 trillion. So, sorry to state the obvious, but do “Mind the Gap”! Should you like further information about this product or if you would like to check whether you are adequately covered, please contact one of NFB's financial advisors on 043 – 735 2000.

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Discovery Insure An innovative and unique approach to short term insurance. By Michelle Wolmarans, Manager - NFB Insurance Brokers (Border).

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t's estimated that more than 14 000 people die on South African roads every year. Apart from this tragic loss of life, the unacceptably high accident rate has an economic cost estimated at R306 billion a year, which is equal to 10% of gross domestic product, Transport Minister Ben Martins announced earlier this year. Costs include emergency services, hospital care, loss of earnings, future claims against the Road Accident Fund and care for the disabled. Discovery Insure's philosophy behind the development of their short-term insurance product is to make South Africa's roads safer by creating a nation of better drivers. They aim to do this by offering their clients incentives to become better drivers. By improving their clients' driving ability, they want to reduce the number of car accidents and so have a positive impact on society. This will also decrease the financial burden on our economy. Discovery Insure called on Rory Byrne, one of the most successful Formula 1 engineers of all time, to assist them in their quest to create a nation of better drivers. Formula 1 uses an engineering process known as telematics to provide drivers and engineers with feedback to improve lap times within the strictest safety guidelines by understanding the car's performance and the driver's ability. Discovery Insure uses telematics to show drivers how they are driving and then incentivises them to improve their driving behaviour.

How exactly does this work in practical terms? Discovery Insure installs a small electronic device known as a DQ-Track in your car when you sign up for their driving programme, Vitalitydrive. DQ-Track measures your driving behaviour according to braking, acceleration, cornering, speeding and late night driving. DQ-Track sends this data to a central station where it is processed. Discovery Insure uses this measurement to award you Driver Quotient (DQ) Points. DQ Points can also be earned by completing online quizzes, completing a proactive driving course and ensuring your car is roadworthy and your service history is up to date. The DQ Points determine your Vitalitydrive status. The higher your Vitalitydrive status is, the greater the rewards you'll earn.

How are you incentivised to improve your driving? You can earn up to 50% of your BP fuel spend back each month. The amount of fuel spend that is refunded is based on the number of DQ Points you have earned in that month. You also receive an Excess Funder Account (EFA), where a percentage of your premium is allocated to an account. Your Vitalitydrive status determines this percentage. The funds that accumulate in this account can be used to fund the excess for any valid car claim. As this fund grows, you can increase your plan

excess which may reduce your premiums. After three years, you can withdraw up to 50% of the funds available. You can also choose to have your fuel rewards doubled, up to 100%, and paid into your EFA. With the Young Adult Plan, drivers aged 18 to 25 can get up to 25% of their premiums paid into a special fund every six months. They can boost this fund by up to R200 per month, depending on how well they drive and by completing their online quiz and other activities. The fund pays out every six months. As a Vitalitydrive member, you'll also qualify for a discount off purchases at Tiger Wheel & Tyre.

How does the DQ-Track protect your car? The DQ-Track ensures real-time communication with Discovery Insure. This means that if you inform us that your car has been stolen, Discovery Insure will track and recover it. The DQ-Track also provides you with the DQ Mapper, an interactive online tool that allows you to view real-time car location information and see your past trip information. The DQ Mapper also allows you to generate reports on your trip information, which you can use for your log book. Another feature of the DQ Mapper allows you to map out a preferred area of movement and receive an alert if one of your insured cars drives outside this area.

How does the DQ-Track protect your family? The DQ-Track measures the G-force of any impact to the car. If the G-force is above a certain reading, Discovery Insure will call you to see if you need medical assistance. If needed, emergency medical assistance providers will have access to your medical information if you are a member of the Discovery Health Medical Scheme.

You receive several other benefits The other benefits include no excess for theft, hijack, hail, storm or fire claims, car hire at no additional cost for up to 30 days, emergency roadside and home assistance, and a smartphone app that takes the hassle out of claiming. To read more about the benefits and features, please visit www.discovery.co.za

Sign up today With all these rewards and benefits, Discovery Insure is definitely the smart choice for comprehensive shortterm insurance. For more information, please call NFB Insurance Brokers personal lines marketer, Debbie Bieske, on 043 - 735 2000. Limits, maximum fuel limits, terms and conditions apply. Go to www.discovery.co.za or contact Discovery on 0860 751 751 for additional information. Discovery Insure Ltd is an authorised financial services provider. Registration number 2009/011882/06.

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INFLATION AND RETIREMENT THE SILENT KILLER The effects of inflation on both retirement assets as well as retirement income requirements. By Andrew Duvenage & Grant Magid, NFB Gauteng, Private Wealth Managers

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hile many of us sit and contemplate the reality that we may have to retire at some point in the future, statistics show that in reality not many South Africans can actually afford to retire when that day does arrive. This is often because of: = not starting to save early enough for retirement = not saving enough during our working careers = using previously saved retirement assets for living expenses before retirement = poor investment returns = poor financial planning strategies = with increased life expectancies, funds available at retirement need to provide income for longer periods. The focus of this article is to illustrate the effects of inflation on both retirement assets as well as retirement income requirements. The points mentioned above are a few reasons that can significantly impact the amount of income that can be drawn during your retirement years. In many instances, the impact of inflation on investment returns and the future cash flow that your retirement portfolio can generate is not well understood, or is completely ignored. This lack of understanding of the impact of inflation during retirement can be disastrous as it can result in an unrealistic expectation as to what type of income a portfolio can generate and sustain. This in turn lulls investors into a false sense of security prior to retirement in terms of the amount of money investors save, and can result in unsustainably high drawings during retirement. When reviewing and recommending retirement and investment products and anticipated investment returns for these vehicles, we often come across the question of “how much income can an investment generate, without eroding the capital of the investment?”. The answer to that question is simple. If one draws at a rate equal to the return on the investment, the capital value of the investment will remain intact. There is, however, a massive problem with this line of thinking in that it doesn't take inflation into account – and this is one of the biggest problems that a retired investor faces.

Let's start off by explaining what inflation is When we talk about the rate of inflation, this refers to the rate of inflation based on the consumer price index, or CPI for short. The South African CPI shows an indexed level of the prices of a standard “basket” of goods and services which South African households purchase for consumption. In order to measure inflation, an assessment is made of how much the CPI has risen in percentage terms over a given period compared to the CPI in a preceding period. If prices have fallen this is called deflation (negative inflation). So if the rate of increase in the CPI is 5%, this means that the price of the basket of goods and services (as determined by Stats SA) has increased by 5%. It is important to note that this is simply a barometer to indicate general price increases

in the economy. One's personal household's inflation will be different from official CPI and is determined by what that specific household consumes. In many instances, CPI may in fact understate the rate of price increases that households experience. For the purpose of this discussion, we will stick to the official CPI measure.

So why is inflation a problem? We all know that the cost of living increases every year as a result of increases in things such as food prices, electricity prices, fuel prices, and the like. Thus it is logical that in retirement, our income needs to increase in line with inflation to ensure that we can afford to meet our expenses as they increase every year. And this is where the problem lies. If we were to subscribe to the logic of drawing at a level that equals the rate of return, we would have the same amount of capital invested at the end of the year. But in reality, the value of that investment, when adjusted for inflation, has in fact decreased. Similarly, while the amount of income that is drawn may stay the same each year, after the effects of inflation are taken into account, the “real” (or inflation adjusted) value of the income diminishes year on year. This is illustrated by the example below: Client age Initial investment Rate of return Drawing Rate Inflation

55 R4,000,000 10% 10% 5%


As can be seen by the two graphs above, while the value of both the capital and income stay constant (in what we call nominal terms), the real (or inflation adjusted) value falls year after year. In this example, the real value of the investment, as well as the real value of the income that it generates halves in 12 years. Thus it is clear to see that while at face value, drawing at the rate of return will protect the capital and income, this is not the case when inflation is taken into account. Mathematically this is explained as follows: Nominal Return Less: Drawing = Net Nominal Return Less: Inflation = Net Real Return

10% 10% 0% 5% -5%

It is clear then that in order to protect both income and capital against inflation, it is necessary to draw at a rate that is lower than the return. In fact, if one wanted to fully protect an investment and the income it generates against inflation, it is logical to suggest that the rate of return less the rate of drawing, should be equal to inflation. Using the same assumptions as above: Nominal Return Less: Drawing = Net Nominal Return Less: Inflation = Net Real Return

10% 5% 5% 5% 0%

In this instance, while both the capital and income levels grow from year to year, when inflation is taken out, the values in real terms stay constant protecting the client against inflation. Thus the initial R4,000,000 investment is maintained (in real terms), while the sustainable income level of R18,000 per month is protected. This scenario is illustrated below:

What does this tell us: The most important lesson that we learn from all of this is that the rate of return on our investments is not the same

thing as the sustainable drawing level on the investment. In fact, to determine the sustainable drawing level of an investment, one needs to take the expected return and subtract the expected rate of inflation. This will allow the net growth on the investment to be in line with inflation, thus protecting the real capital and income levels of the investment. If one assumes an expected rate of return is 10%, and inflation of 5%, a sustainable drawing level is at maximum 5% per annum. In practical terms, this means that R1,000,000 of capital can sustainably generate around R50,000 of income per annum. While this is far lower than many investors would like to believe, it is a reality that we need to face. In order to increase this income, one would have to achieve higher rates of return. To achieve this, higher levels of risk need to be taken within a portfolio. Investors, however, need to carefully consider and understand the implications of risk – especially once retired, as the consequences of capital loss are exacerbated by the fact that during retirement income is being drawn from the portfolio. That is to say that if one draws 10%, and the investment loses 15% (by virtue of being in an aggressive portfolio), the capital value will be down by 25% in nominal terms, and 30% in real (inflation adjusted) terms (assuming inflation of 5%). To then get the same amount of income in rands and cents, the drawing rate has to be pushed up to around 15% as a result of the lower capital value of the investment. This scenario can result in massive capital erosion in a very short space of time.

How much is enough So back to the issue of “how much do I need to retire?”. Unfortunately, there is no universal answer to this question, as it is specific to one's personal circumstances and needs, and is reliant on uncertain factors such as expected rates of return, and future inflation rates. While the discussion above is sobering, it does, however, empower us with knowledge that we can apply, in that it informs us of what a sustainable drawing rate is. So when answering the “how much is enough” question, we need to consider some of the following factors: = What is the value of your current investable assets? = How much does one contribute to these assets on a monthly basis? = How much income do you need in retirement to meet your monthly requirements? = What are the current and expected rates of return on the portfolio? = What is the expected level of inflation? Prior to retirement these questions can help investors with decisions around savings rates, the risk profile of their investments, as well as around managing their expense levels more effectively so that at retirement, their expenses and sustainable income are commensurate. When closer to retirement, understanding the impact of inflation on capital and drawings can help investors carefully consider the level of drawing they select to ensure that their savings are managed in such a way as to provide income sustainably into the future. Retirement planning and the impact of inflation are vitally important aspects of financial planning. We strongly suggest that you discuss these issues with your NFB advisor. sensible finance march13 13


SENSIBLE EXPECTATIONS

POOR SERVICE DELIVERY TO PAY OR NOT TO PAY Awaiting judgement from the Constitutional Court. By Grandt Berndt - Abdo & Abdo.

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he Constitutional Court is currently considering the issue of a municipal rates boycott. The issue of ratepayer's associations withholding rates due to poor service delivery is something which has been discussed at length over the past years. Now an elderly Kroonstad resident, Olga Rademan, a member of the Moqhaka Ratepayers and Residents Association, withheld her payment of property rates, as a protest against poor service delivery. She did, however, maintain prompt payment of all other services, including electricity. The municipality, nevertheless, advised her that in terms of its Credit Control Bylaws and the Municipal Systems Act, they were allowed to disconnect her electricity for non-payment, even though she had paid for the electricity. Upon her electricity being disconnected, Mrs Rademan brought an urgent application out of the Kroonstad Magistrate's Court for the restoration of her electricity. This was granted. The municipality then appealed to the High Court against this decision, and were successful in their appeal. Mrs Rademan then appealed to the Supreme Court of Appeal, but it, in turn, upheld the High Court's ruling, thereby allowing the municipality to disconnect electricity, or other services, when the full account was not paid. The Court held that in terms of the Municipal Systems Act, the municipality has the option to consolidate its account for various services it provides and that the unilateral refusal to pay for services which people enjoy cannot be condoned. Further, the Court held that the municipality did not need to obtain a court order before disconnecting. Mrs Rademan has now taken the matter to the Constitutional Court where, amongst others, two interesting questions were raised: 1. Should ratepayers be expected to continue paying municipal rates and taxes forever, even if

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they receive poor services? 2. Could ratepayers stop paying or turn "to protest in the streets" against poor service delivery? The Judges questioned what remedies are available to ratepayers when a municipality, which bears a constitutional and legal duty to provide services, only provides electricity satisfactorily and nothing else. In terms of the ordinary law of contract, if the service provided is not satisfactory, the law is clear that one is not obliged to pay for such poor service. The current laws make no specific provision for allowing unhappy ratepayers to refuse to pay, if dissatisfied with the services provided by a municipality. Mrs Rademan has argued that in terms of the Electricity Regulation Act, municipalities are only allowed to cut electricity in defined circumstances and only if the ratepayer had not paid for the electricity. She is also arguing that the municipality is not entitled to cut her electricity because its Debt Collection Bylaws are in conflict with the Electricity Regulation Act. The municipality have again argued, as was accepted by the Supreme Court of Appeal, that it can consolidate all amounts owed into one account and if any portion remains unpaid, cut the electricity and that this is part of the agreement the ratepayer entered into with the municipality to receive services. They have argued further, that unhappy ratepayers could approach the court for an order, exercise their rights through the ballot box or demonstrations. They argue that the withholding of payment would be a recipe for chaos. The judgment of the Constitutional Court is eagerly anticipated, and should the Court rule against the municipality, it could set a precedent for disgruntled ratepayers withholding certain payments from the municipality until satisfactory service delivery is achieved.





SENSIBLE RESOLUTION

New Year - will power? Resolving to update your Will. By Debi Godwin, Director - Independent Executor & Trust.

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rom quitting smoking to taking up a new hobby, the New Year is often a time when many people will consider making changes in their lives. One popular resolution is conducting a 'spring clean' of personal finances and might involve changing a credit card, mortgage or utility supplier, in order to save money. Other goals may be to obtain peace of mind and financial certainty. This is likely to be even more applicable during 2013, given the current economic climate. Yet, a recent 2012 survey on wills conducted in the UK suggests that 61% of adults have not made a will. Given that a will usually deals with key issues such as the distribution of a lifetime's worth of assets, funeral wishes, and the election of guardians for minor children, the statistics are worrying. Especially when you consider that the most popular reason given by those surveyed (around 31% of people), was ” I just haven't got around to it yet”. In fact, over half of those within the 55 – 64 age group surveyed gave this as their main reason for not having made a will. The unusual case of the will of Cecil George Harris, a Canadian farmer, is a stark reminder of the fact that the time available for making a will is always limited. Mr Harris was injured in a tractor accident and he was pinned by the vehicle. Thinking that he would not be rescued, and realising that he did not have a will, Mr Harris decided to scratch his last wishes into the tractor using a pocket knife, namely "In case I die in this mess, I leave all to the wife. Cecil Geo. Harris." Although Mr Harris was eventually rescued, he later died from his injuries. Incredibly, the section of the tractor where he had written was held to be a valid holographic (handwritten) will and was later admitted to probate. The entire fender of the tractor was even kept on file in a courthouse for many years, until it was eventually transferred to a

Canadian university where it is now on permanent display. Mr Harris' wishes were therefore carried out, but this was an extreme case. Although not always possible, dealing with will/tax planning whilst the testator has time to fully consider their wishes and are not suffering from ill health, is always preferable. Yet, it is equally essential that those who have made a will also remember to review and update the will as their circumstances change. Around 83% of those surveyed who had made a will had said that they had reviewed their will within the last 3 - 10 years. But, when you consider what can happen during a 10 year period, there is still room for improvement. One of the main reasons why wills are amended is because the testator's circumstances have significantly changed. This may be due to a birth, death or marriage but, increasingly, children, siblings and sometimes even spouses are being left out of wills as a direct result of family disputes. If a dispute arises between family and there has later been a reconciliation, but no corresponding update to a will to reflect this, the implications could be tremendous. An outdated will is only a “snapshot” of a person's circumstances when it was made, rather than as they were at the date of their death. Making a will should therefore, only be considered the first step, followed by regular reviews. In some cases, a will might be complex and need to be updated frequently but, in others, this might not be necessary. For example, the last wish of German, Karl Tausch, made it into the Guinness Book of World Records for being the world's shortest will. His testamentary document only contained two words namely "Vse zene”, which is Czech for "all to wife”. So, as we enter into 2013, perhaps one resolution to consider should be "New Year - new will!”

At Independent Executor & Trust we are committed to personalized service and individual attention. With combined experience of 65 years, we specialize in the Drafting of Wills, Administration of Estates & Testamentary Trusts. 49 Beach Road, Nahoon, East London, 5241 | PO Box 8081, Nahoon, 5210 Telephone: (043) 735 4633 Fax: 086 693 3356 / (043) 735 3942 | e-mail: info@iet.co.za

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Retirement Reform: what it means to you National Treasury has recently tabled discussion papers on legislation surrounding retirement reform. Why are they seeking to introduce these changes? By Glen Wattrus, NFB East London, Private Wealth Manager

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ational Treasury has recently tabled discussion papers on legislation surrounding retirement reform. Why are they seeking to introduce these changes? Do you wait until the legislation is promulgated to plot your future contributions or do you proactively seek a solution to the proposed changes? Do you now channel more of your savings to your personal investments or do you increase your contributions to your retirement funds given the envisaged tax benefits? Nothing is always as easy as it seems and the downside to the tax benefits is the increased level of government control over the funds upon retirement. It is impossible to capture the full scope of these changes in a single article, but I will deal with a few pertinent issues. It is important to bear in mind that feedback has been invited from the public at large, but it is clear from the tone of the documents that the ruling party has set a course for major changes, not only in the rules pertaining to pension provision, but also looking at incentivising individuals to increase their non-retirement savings provision. We have repeatedly heard calls from Government that South Africans have a poor savings culture and we should be doing more to provide for our golden years. The immediate knee-jerk reaction from the public would be that everything has become more expensive and we as citizens have to provide out of our own pocket for necessities and services that should be paid for out of taxes.

Why is National Treasury proposing these changes? Government has a serious problem as more individuals turn to social welfare departments when their retirement nest egg has been depleted by excessive drawdown of capital, poor investment performance and the cost of running a portfolio. Part of the problem has been that many people have not contributed adequately to their pension or provident fund by way of their employer pension/provident fund or by way of retirement annuities if self-employed. The announcements in Budget 2012 regarding future contributions are as follows:

1. Employees under age 45 will be allowed to contribute 22.5% of the greater of employment or taxable income up to a maximum of R250 000 per annum. 2. Over age 45 will be allowed to contribute up to 27.5% p.a. to a maximum of R300 000. 3. Any contributions exceeding the abovementioned limits form part of the tax-free lump sum upon retirement. A further point under discussion is whether this excess contribution will remain as an aggregation of the contributions or whether the growth on these contributions will be factored in upon retirement. Few people stay with the same employer throughout their working life nowadays. Upon resignation or retrenchment the employee usually transfers whatever funds have accumulated into a preservation fund in the hope of leaving these funds untouched until age of retirement. Alternatively, these funds are taken as a cash payout less tax and are used immediately to either settle debt or used to start a new business or buy an existing business in which the person has little experience or acumen. The consequences are usually disastrous and years of retirement provision are lost when these business ventures fail. To counter this depletion of funds, punitive taxes were introduced to prevent the early withdrawal of funds, but this has had very little effect when individuals face very trying economic times and the lure of that money “just sitting there� is more difficult to resist than that apple was to Eve. Treasury is thus looking at further deterrents such as pension funds directing accumulated benefits into funds to which the employee would not have access prior to retirement. Bear in mind though that vested rights appear not to be under scrutiny and these reforms would target future employees. Of more importance though to the majority of contributors to retirement funds will be the proposals put forward to rationalise the differences between pension, provident and retirement annuity funds. Each of these has been treated differently with regard to deductibility of contributions and withdrawal on funds continued on page 20... sensible finance march13

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Retirement Reform: what it means to you either on death, disability or retirement. National Treasury appears to be moving towards a position of treating these all in the same manner, a proposal that will not be welcomed by most provident fund members. Cosatu has, in fact, threatened to take to the streets if these changes are implemented regarding Provident funds as they are particularly annoyed at not having been consulted during this process. The underlying reason for this is that funds were available in total upon retirement to provident fund members, less tax of course, whereas the other two vehicles provided for a maximum of one third being taken in cash, less tax, with the remaining two thirds being used to purchase a compulsory annuity. Treasury has noted that since 2003 retirees electing to purchase a compulsory annuity guaranteeing an income stream until the death of the retiree (or their partner) have dropped from approximately 50% down to 14% whereas the annuities market has grown from a level of R8 billion in 2003 to R31 billion at the end of 2011. Treasury obviously favours a compulsory annuity with a guaranteed income for life as the likelihood of these annuitants looking to the State for financial assistance is less likely than retirees who elect to purchase a living annuity in circumstances that are unsuitable to that option. The statistics showing the drop-off in income upon retirement can be manipulated any number of ways to suit any viewpoint, but it is fair to say that most retirees' income will drop by approximately 50% upon retirement, with an income level of 40% on average being one that is most often quoted. The obvious downside to the living annuity option is that it gives the annuitant the ability to draw an income level at a far higher rate than what can be reasonably achieved in terms of after cost investment returns.

What does Treasury envisage? One of the proposals from National Treasury is that the first R1 500 000 be used to purchase a life annuity which guarantees an income for life and any funds over and above that amount be utilised in a living annuity type vehicle with funds similar to unit trusts, but called retirement investment trusts. The choices available to those entering the living annuity market now are much wider than the envisaged options down the line should these proposals be implemented. Realistically, though, our legislation regarding retirement funds and the financial planning environment closely follows the UK and Australian models. The provision enforcing the purchase of a compulsory annuity with 75% of the retiree's available funds fell away in the United Kingdom at the end of

2011 as it did not end up adequately addressing the reason for its incorporation into applicable legislation. It thus follows that this particular provision will probably not see the light of day in the South African environment. A further concern for National Treasury is that the living annuity is not always properly understood by the purchaser of the product, particularly in the case of where the annuitant's exposure to financial products may have been rather limited prior to retirement. The underlying funds used are not always understood by the purchaser in instances where the advisor may not have taken the time to explain the selection of funds and the manner in which they complement each other to achieve the requirements set by the client. Treasury feels the wide array of options is confusing and unnecessary. The retirement investment trusts being mooted will be far fewer in number than the current selection of funds, but one needs to question where this intervention by government might end. Some readers of this article may well remember the days under the Nationalist government where pension funds were forced to invest in certain assets such as government bonds that were used to fund projects of the state and it may well be the case that this is where we may end up too. First world countries are not immune to this kind of scenario. Japan, for instance, requires that the vast majority of pension contributions find their way into government bonds as a means of financing its debt. One should note, however, that whenever new bonds are issued by government they tend to be over-subscribed so perhaps this scenario will not be relevant in SA.

Practical questions to consider So where does this limitation of choice and government intervention in options leave you in terms of future contributions? Do you reduce your contributions to the retirement fund vehicles and increase your discretionary savings to move as much money as possible out of the government's net? The tax advantages are significant in terms of an impact on investment returns within a retirement vehicle, but this must be weighed against fund choice allowed in discretionary savings which is not subject to Regulation 28 (Prudential investment guidelines for retirement funds). Your desire for personal control over your money may outweigh the afore-mentioned tax advantages. Additional considerations are that there is no taxation on interest, dividends, estate duty, executor fees or Capital Gains Tax issues to consider with retirement funds which may well sway the argument in your particular case. Financial planning is not a one-size-fits-all science so it is important that you consult with your advisor as to the best option for you once clarity is reached on the proposed amendments and how they affect your existing or future options.



AN INVESTMENT PHILOSOPHY DELIVERING

CONSISTENT OUTPERFORMANCE The last five to 10 years have seen South Africa's asset manager landscape undergo significant evolution. Related developments include an increase in the number of local managers moving into specialist asset classes such as Africa equities, emerging market equities, developed market equities, offshore fixed income and global property. Contributed by Momentum Investments

T

he most noteworthy development has been the increasing number of highly-skilled and experienced equity managers, who boast some of the strongest track records in the industry, leaving the large and medium-sized investment houses to set up their own small/boutique investment consultancies. Most of these managers now have solid reputations of at least five years and are proving to be significant competition for the more established industry participants in terms of investment performance and their ability to attract both retail and institutional assets. Small and innovative investment managers, otherwise referred to as boutique managers, are becoming increasingly popular due to this talent migration. Rising cost pressures, declining margins and regulatory challenges, which are negatively impacting remuneration structures in larger investment houses, have added to boutique manager appeal as these managers typically offer substantial compensation in the form of aggressive share ownership programmes, significant annual, biannual (and, in some cases, quarterly) cash bonuses and market-related salaries. The investment experts leaving the larger asset management houses also often have diverse backgrounds that span specialist, non-traditional asset management areas such as investment banking, alternative investments, hedge fund management expertise and so forth. Many have played pivotal roles in establishing the sound investment philosophies and processes that currently characterise the larger, established companies. The on-going exodus of these individuals to join or set up boutique investment houses is thus resulting in the loss of substantial resources within larger and medium-sized investment firms. Extensive research conducted by PricewaterhouseCoopers suggests that one of the biggest challenges faced by larger and medium-sized investment houses is the difficulty associated with replacing these 'precious resources' due to the scarcity of their skills. Also worth noting is that a review of South African investment manager track

records revealed that a significant number of the smaller, pioneering entrants/boutique asset managers, as mentioned previously, now have very strong fiveyear investment performance track records. Taking into account that the last five years have been characterised by a bear market environment, a bull market environment and, more recently, a side-ways market environment, this statistic provides material insight into the ability of these boutique managers to manage money under different market conditions. “With the number of large investment manager houses in South Africa totalling just eight, and the same number applying to medium-sized investment companies, investors focusing purely on the larger and medium-sized investment firms have a rather restricted universe from which to identify solid investment talent,” says Tavonga Chivizhe, who manages the Momentum Best Blend Specialist Equity Fund at Momentum Investment Consulting. “It has therefore become increasingly important for the innovative multi-manager to focus their manager research efforts on the much broader boutique manager universe.” The Momentum Best Blend Specialist Equity Fund has been designed specifically to benefit from this ongoing evolution within the South African asset management industry. The fund is managed according to a multi-specialist approach, where specific manager selection criteria are used to screen candidate managers in order to identify a minimum of three strong investment professionals from boutique houses to independently co-manage the portfolio. Please see table 1 below. An investment philosophy which is based on sound, practical and relevant investment principles is essential to delivering absolute returns. “A multi-specialist approach to active portfolio management, where the underlying manager selection is based on rigorous research aimed at identifying the best investment talent available, forms a key component of this thinking,” concludes Chivizhe.

Table 1: The Momentum Best Blend Specialist Equity Fund has delivered annualised alpha of 4% since its inception in 2007. This has resulted in the portfolio delivering consistent top-quartile performance (as at 31/12/2012):

BB Specialist Equity Average Equity General FTSE/JSE All Share Alpha Source: Morningstar

One year 26.99% 17.82% 21.71% 5.28%

Rank (quartile) Three years Rank (quartile) 1 19.99% 1 13.88% 15.88% 4.00%

Five years 9.54% 5.85% 6.64% 2.90%

Rank (quartile) 1


SENSIBLE Q&A

Travis McClure

“Sensible Finance - Questions and Answers� is an advice column that will allow our readers the opportunity to write to a professional and experienced financial advisor for advice regarding investments, personal finance, life and/or risk cover. Travis McClure will be answering any questions that you may have.

Q: I have heard that you are able to move or consolidate your retirement annuities onto one administration platform. What are the advantages of doing this, and is there any other information I need to know? The Retirement Annuity is a great investment vehicle for retirement funds. Recent changes to fee structures and fund choices have made it a much better investment vehicle than in the past. This has resulted in a lot more flexibility to the investor. These new RA structures are mainly offered by the unit trust administration companies, but can also be accessed through the life companies.

A: In the past many life assurance companies offering RA's did not permit you to transfer your RA to other funds or administration platforms. In 2007 the Pension Funds Act made it illegal for the companies to prevent transfers. You may now move from one product provider to another should you wish to do so. This is known as a section 14 transfer. Although you may move your retirement funds from a life assurance RA to another RA, you may face penalties. These penalties arise from the historical commission and cost structures that these products charged. These penalties can be as much as 30%. It is, therefore, very important to first get a section 14 transfer quote to assess what the penalty is before deciding to move to another platform. Termination penalties are usually for unrecovered expenses which would still be charged over the life of the policy if left where they currently are. A section 14 transfer moves retirement funds from one administrator platform to another at no initial fee. By moving to a new updated administration platform it provides fee transparency and better fund management. On these newer structures there is no set term and therefore no termination or alteration costs should you wish to transfer to another platform at any stage. Your individual circumstances would have to be assessed carefully. You would want to retire with the highest capital sum possible and, therefore, you would need to consider the following: = Costs: The lower your fees, the more capital you have to grow your retirement funds. = Flexibility: The freedom to reduce monthly contributions, make the RA paid up or transfer your RA to another fund, without facing penalties. = Potential investment return: This depends on factors such as the fee structure, underlying investments and the portfolio manager's skills. = Investment term of the RA: You need time in the

market to recover from the transfer penalties on life assurance RA's. = Life assurance: Some traditional RA's are bundled with life assurance and should you move, you need to make provision for this. You may be tempted to transfer to a unit trust RA if you believe that it will provide you with better returns than your life assurance RA. However, the transfer penalties could make such a move unattractive. Number of years to recover Expected Transfer Penalty and MVA outperformance 10% 20% 30% 1% 12 years 25 years 40 years 2% 6 years 13 years 20 years 3% 4 years 9 years 14 years Source: Investec Asset Management The calculation assumes that the life assurance RA returns 10% per annum, while the unit trust RA returns either 11%, 12% or 13% per annum, net of fees. Therefore, the assumed outperformance of the unit trust RA is 1%, 2% or 3%, depending of the investor's expectations.

The more years that you have before retirement, the more opportunity you have to recover from a transfer penalty, eg: if you believe that the unit trust RA can deliver 2%pa more than your life assurance RA, and the penalty is 20%, then a transfer only makes sense if the remaining term is 13 years or more (see the above table). Your private wealth manager will be able to contact the relevant life assurance company and find out what your transfer penalty and market value adjustor (MVA) will be if you are considering moving your life assurance RA to another fund. In respect of unit trust RA's no penalties are payable on transfer from a unit trust RA. You benefit from only paying fees as and when costs are incurred, as opposed to having to pay costs upfront over the entire contract period as is the case with most life assurance RA's. The new generation RA's are very flexible and transparent and are well worth considering moving to, even if it means that your existing RA may incur a penalty. Looking forward, your investment options are greater and fee structures less.

Please address all Questions to: Travis McClure, NFB Sensible Finance Q&A, Box 8132, Nahoon, 5210 or email: info@nfbel.co.za sensible finance march13

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SENSIBLE INVESTMENT

SPOTLIGHT ON

BLACKSTAR An interesting long-term asset play. By Rob McIntyre, Portfolio Manager - NVest Securities.

I

n this article, we discuss one of the companies that is on our investment radar. In previous articles, I have typically covered the core holdings that form the backbone of our managed general equity portfolios, but I will discuss one of the more interesting companies that we have confidence in buying. For portfolios that do not need a regular income to be produced, we might include a 2.5% exposure to such a company. Blackstar Group SE ("Blackstar") is an investment company whose objective is to gain exposure to the growth on the African continent largely through companies in South Africa with the underlying themes of strategic market position and strong cash flow. Blackstar was incorporated in England and Wales and is listed on the Alternative Investment Market, operated by the London Stock Exchange and the Alternative Exchange operated by the Johannesburg Stock Exchange (JSE). The company is domiciled in Malta. On 12 August 2011 the company raised R100 million at R9.53 per share through a placing on the JSE, which allowed a reasonable free float in South Africa. The company is headed by Andrew Bonamour. Andrew previously worked at Brait S.A. Limited (a very successful South African private equity group) where he held positions in Investment Banking, principal investment divisions and Corporate Finance. At Brait, Andrew originated and played a lead role in a variety of transactions ranging from leveraged buyouts, mergers and acquisitions, capital replacements and restructurings. Much like Remgro Limited, given that the company is an investment holding group, it should be measured on its Net Asset Value (NAV) and not primarily on its earnings. At 30 November 2012 (the last published NAV), the company reported an NAV of R14.27 per share. Given the manner in which it is structured, there is limited tax leakage to this NAV number. The ruling price per share on 5 February 2013 was R11.45 and this equates to a market capitalisation of R940 million. This implies a discount to NAV of almost 20%. Further, on 5 February 2013 the company announced that it had

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bought back 2.92% in London of its shares in issue, which is immediately NAV accretive. Final results to 31 December 2012 are awaited. At 30 November 2012, 30% of the company's net assets was held in cash, 25% in Litha Healthcare (a JSE listed company that Blackstar had put together and previously part exited through introducing a Canadian company, Paladin), 21% in various industrial holdings (Robor, Stalcor, Global Roofing etc.), 17% in Times Media Group (the previous Avusa Group, the publisher of the Sunday Times, of which Blackstar engineered the buy-out and subsequent relisting) and 7% in other investments. Andrew Bonamour has recently been appointed the Chief Executive of the Times Media Group and we believe that he will get stuck in and administer the necessary medicine to extract the inherent value that is trapped in this media group. The company has stated that it intends reinvesting the majority of its cash into new investments and we believe that given its contacts and history of acquisitions, that it has a pipeline of attractive deals available to it. The company does not pay out regular dividends, but returns cash to shareholders from time to time as investments are realised. In December 2011 the company returned 80.53 cents per share as a special dividend to shareholders. In our view, this return of cash, coupled with the opportunistic share buy backs, adequately compensates shareholders. Blackstar has an enviable track record of consummating deals in South Africa. Its latest deals include the acquisition and value extraction of the Mvelephanda Group, buy out and relisting of Times Media Group (previously Avusa) and the reshaping of Litha Healthcare. Blackstar is a well managed investment holding company that has a history of successful investing and is trading below fair value. We believe that for these reasons, Blackstar merits inclusion as a long term holding in any general equity portfolio.


The Eastern Cape's first home-grown

STOCK BROKERAGE

NVest Securities (Pty) Ltd NFB House, 42 Beach Road, Nahoon East London 5241 PO Box 8041, Nahoon 5210 Tel: (043) 735-1270, Fax: (043) 735-1337 Email: info@nvestel.co.za

www.nvestsecurities.co.za

NFB have a STRONG, REPUTABLE TEAM OF ADVISORS with a WEALTH OF EXPERIENCE between them: Anthony Godwin (RFP™, MIFM) - Managing Director and Private Wealth Manager, 23 years experience; Gavin Ramsay (BCom, MIFM) - Executive Director and Private Wealth Manager, 18 years experience; Andrew Kent (MIFM) - Executive Director and Share Portfolio Manager, 16 years experience; Walter Lowrie - Private Wealth Manager, 26 years experience; Robert Masters (AFP™, MIFM) - Private Wealth Manager, 26 years experience; Bryan Lones (AFP™, MIFM) - Private Wealth Manager, 20 years experience; Travis McClure (BCom, CFP®) - Private Wealth Manager, 12 years experience; Marc Schroeder (BCom Hons(Ecos), CFP®) Private Wealth Manager, 7 years experience;

Phillip Bartlett (BA LLB, CFP®) - Private Wealth Manager, 9 years experience; Gordon Brown (CFP®) - Regional Manager – PE, 6 years experience; Mikayla Collins (BCom (Hons), CFP®) - Private Wealth Manager, 2 years experience; Glen Wattrus (B.Juris LL.B CFP®) – Private Wealth Manager, 14 years experience; Leona Trollip (RFP™) - Employee Benefits Divisional Manager and Advisor, 35 years experience; Leonie Schoeman (RFP™) - Healthcare Divisional Manager and Advisor, 14 years experience; NFB has a separate specialist Short Term Insurance Division, as well as now offering specialist group companies in the fields of stock broking, wills and the administration of deceased estates.

sensible finance march13

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“It requires a great deal of boldness and a great deal of caution to make a great fortune...but when you have got it, it requires 10 times as much wit to keep it” Nathan Rothschild, 1834

You’ve worked hard for your money... now let NFB make your money work for you. fortune favours the well advised contact one of NFB’s financial advisors East London • tel no: (043) 735-2000 or e-mail: info@nfbel.co.za Port Elizabeth • tel no: (041) 582 3990 or e-mail: info@nfbpe.co.za Johannesburg • tel no: (011) 895-8000 or e-mail: nfb@nfb.co.za Web: www.nfbec.co.za

private wealth management

NFB is an authorised Financial Services Provider


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