Asset Allocation and Location

 


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

1. Investment Policy Statement (IPS) (click to expand)
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
  • Risk Tolerance Assessment
  • Investment Objectives
  • Investment Expectations by Investment, Asset, and Aggregate Portfolio
  • Performance Measurement and Control
  • Adoption of Plan

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
The asset classes appropriate to the investor's situation are then identified and combined into an efficient portfolio.

Asset Selection

  • Time horizon: Investments commensurate with the investor's investment time horizon are identified and selected.
  • Risk tolerance: Investments that, when combined into a diversified portfolio, are commensurate with the investor's risk tolerance are identified and selected. It should be noted that high volatility investments are not necessarily excluded as when combined with other asset categories, they may function to reduce the volatility of the overall portfolio.

Optimization Process

  • Method of optimization: The mathematical structure most resembling the investor's investment objectives is identified and utilized in the process (objective function).
  • Constraints: The investor's minimum return and maximum risk constraints are utilized to provide the appropriate boundaries.

Asset Allocation

  • Strategic: The strategic or benchmark allocation to each asset class is identified.
  • Tactical (optional): Enhanced returns can be attempted through the use of tactical asset allocation. The range in which each asset class is allowed to fluctuate around the strategic allocation is identified. The parameters by which the asset allocation is tactically managed within the range are then determined.

Rebalancing Parameters

  • Periodic: Rebalancing of the asset allocation can occur on a periodic basis. Example: Rebalancing every 3 months.
  • Threshold: Rebalancing can occur on an "as-needed" basis by establishing an acceptable threshold of variation, and then rebalancing when the allocation of any asset surpasses the threshold.
  • Combination: These methods can be combined, for example: Rebalancing will occur when the current allocation is greater than ±5% from the strategic allocation but not less than every 6 months.

Asset Location

  • Taxable investment accounts: Asset classes are selected for taxable accounts that minimize the tax liability over the long-term.
  • Non-taxable accounts: Asset classes are selected for non-taxable or deferred-tax accounts that normally incur the highest tax liability under normal investment conditions.

Expected Long-Term Benchmark Portfolio Results

  • Periodic: The strategic asset allocation, the benchmark portfolio, will have an expected periodic (annual) range of returns and an investment time horizon. The issues are 1.) what will the average annual return be and 2.) how many investment periods are required before the average expected returns are achieved? Normally this is graphically depicted through the use of a "trumpet" graph.
  • Cumulative: The long-term accumulation of the periodic range of returns can result in a wide range of potential wealth outcomes. Normally this is demonstrated through the use of a "tulip" graph.

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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