Investment Policy Statement

 


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There is a generally accepted 5-step investment process used in professional portfolio management:

1. Investment Policy Statement (IPS)
The investment policy statement is both the beginning and the end of the investment process. It documents the issues to be addressed  as well as the conclusions drawn from the process. It should contain the following elements:

Purpose of an IPS

  • Records the presumptions: Both the investor and the investment advisor come to the investment process with certain presumptions. Issues usually arise because these presumptions are different between the parties. The IPS is intended to specify and document the presumptions upon which all discussions will be based.
  • Defines the process: There is a structured and ordered process to investment management. The IPS specifies and documents that process.
  • Communicates to all those involved: The IPS is a communication device between those currently involved in the process and those that will be involved in the future.

Risk Tolerance Assessment

  • Definition of risk: How does the investor define investment risk and how should the investor do so?
  • Market downturns (severity and duration): How does the investor perceive market downturns? Do they see a 20% decline over 2 years the same as a 20% decline over 2 months? What is their response to either scenario?
  • Understandings of capital markets: What is the investor's understanding of how the capital markets work and the opportunities that the markets offer?
  • Aversion to taxes: What is the investor's attitude towards taxes and his/her current marginal and average tax rates?
  • Feelings about money: Does the investor have any distinct feelings or moral issues about money?
  • Previous investment experience: How much investment experience has the investor had and was it positive or negative?
  • Level of company loyalty: Do employer based political issues or company loyalty have any influence on how the investor views any investments that the investor might have in the securities of the investor's employer?
  • Ok to be different: Are they comfortable having investments different than others in their circle of influence?
  • Defining investment success: What would investment success look like to the investor?

Investment Objectives

  • Identification of investment priority: Is the investor's priority to maximize return or minimize risk? The priority probably changes from maximizing return to minimizing risk once some level of return is achieved. At what level is that?
  • Acknowledgement of opportunity costs: When favoring one priority over another, we must identify and acknowledge that there does exist a cost. When the priority is return, there is a cost of risk. Conversely, when the priority is risk reduction, there is a cost of return. Having a priority is not wrong; ignoring the opportunity cost of that priority is wrong.
  • Time horizon of investment: How long does the investor expect to invest in the assets? When will they need to receive disbursements from the assets, at what level, and for how long?
  • Inflation: How will inflation impact the investor and the investments? Probably not in the same ways at the same times.
  • Sunk costs: What is the investor's understanding of sunk costs and their response to it?
  • Expenses: How does the investor view investment expenses? Where do they see value added?
  • Active management expectations: What does the investor expect from their actively managed investments?
  • Passive management expectations: What does the investor expect from their passively managed investments?
  • Liquidity requirements: Periodic cash flow requirements and liquidity requirements are identified and structured.
  • Priority of residual wealth: Focus on increasing current income or future asset value?

Investment Expectations by Investment, Asset, and Aggregate Portfolio

  • Returns (absolute and relative): What dispersion of returns should the investor expect to see in each investment, asset class, and the portfolio in the aggregate?
  • Risk (type and severity): Translate the dispersion of returns into the risks, both their type and severity that the investor should expect to see. Document actions to be taken during normal and abnormal market environments.
  • Time horizon: Appropriate time horizon of each investment.
  • Correlation/diversification: Identify correlation of each element of portfolio to determine each element's contribution to portfolio diversification.
  • Opportunities for active management: Establish the appropriate performance expectation from active management in each investment strategy?
  • Anticipated costs: Document expected costs of investment management by element and portfolio in the aggregate.

Performance Measurement and Control

  • Performance and risk constraints
  • Underperformance defined: Severity, duration, and responses
  • Communications required

Adoption of Plan

  • Acknowledgement of duties and responsibilities of both parties
  • Action plan for the next investment period

2. Capital Markets Expectations (click to expand)
In order to select and combine the various investments into an effective portfolio, we must make certain assumptions about the performance characteristics of each asset class.

  • Parameters to Estimate
  • Asset Classes on Which to Estimate Parameters

3. Asset Allocation and Location (click to expand)
The asset classes appropriate to the investor's situation are then identified and combined into an efficient portfolio.

  • Asset Selection
  • Optimization Process
  • Asset Allocation
  • Rebalancing Parameters
  • Asset Location
  • Expected Long-Term Benchmark Portfolio Results

4. Implementation (click to expand)
While the asset allocation process determines what asset exposure the investor needs, the implementation process determines how that asset exposure is achieved.

  • Active vs. Passive Management
  • Strategies
  • Action Calendar

5. Performance Monitoring and Control (click to expand)
The final step is establishing the process by which all previous activities are monitored and controlled.

  • Performance Measurement
  • Underperformance Defined
  • Communications Required

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