BILL ANALYSIS                                                                                                                                                                                                    



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          ASSEMBLY THIRD READING
          AB 2364 (Correa)
          As Amended April 26, 2004
          2/3 vote.  Urgency 

           PUBLIC EMPLOYEES    7-2                                         
           
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          |Ayes:|Negrete McLeod, Levine,   |     |                          |
          |     |Chan, Correa, Kehoe,      |     |                          |
          |     |Laird, Maldonado,         |     |                          |
          |     |                          |     |                          |
          |-----+--------------------------+-----+--------------------------|
          |Nays:|Campbell, Nakanishi       |     |                          |
          |     |                          |     |                          |
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           SUMMARY  :  Authorizes public pension systems to establish credit  
          enhancement programs to assist issuers of municipal and public  
          finance debt, as specified. 

           EXISTING LAW  declares that the retirement boards of public  
          pension and retirement systems have fiduciary responsibility  
          over the assets of the public pension or retirement system. 

           FISCAL EFFECT  :  According to the California Public Employees  
          Retirement System (CalPERS), despite the obvious risk associated  
          with any investment program that CalPERS administers, the fund  
          is expected to receive fee income which would make the credit  
          enhancement program (CEP) an income producer.  The following  
          information on fee generation has been provided by CalPERS.

          While the Investment Committee will decide how much of CalPERS  
          contingent liability it will allocate to this fee generating  
          program, the rating agencies generally deem as prudent 5-10% of  
          total market value of assets (or $7-15 billion).  Staff suggests  
          that a 2% allocation (or approximately $3 billion) would be  
          appropriate as its initial allocation.

          Fees will be generated from annual commitment fees, up-front  
          structuring fees, interest on funded bond purchases, operational  
          draws, and amendment and waiver fees.  In developing fee  
          projections, staff has consulted widely, drawing from a  
          financial institution's 25-year history of providing credit  
          enhancement of municipal bonds.  As a result, staff is  
          comfortable that, within a fairly narrow range, credit  








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          enhancement fees should be sufficient to provide net returns to   
           CalPERS of 40 basis points per annum.  For CalPERS, the chart  
          below demonstrates the projected gross fee income and  
          outstanding commitments for CEP.  Initially, annual business  
          expenses of approximately $75,000 are contemplated for limited  
          due diligence travel and yearly rating agency surveillance fees.  



           ----------------------------------------------------------------- 
          |                             |Year 1     |Year 2     |Year 3     |
          |-----------------------------+-----------+-----------+-----------|
          |                             |           |           |           |
          |Total CalPERS' CEP Portfolio |$1.0 Bil   |$2.0 Bil   |$3.0 Bil   |
          |($ Billion)                  |           |           |           |
          |-----------------------------+-----------+-----------+-----------|
          |                             |           |           |           |
          |-----------------------------+-----------+-----------+-----------|
          |Minimum Projected Fee Income |$4.0 Mil   |$8.0 Mil   |$12.0      |
          |($ Million)                  |           |           |Mil        |
          |                             |           |           |           |
           ----------------------------------------------------------------- 

           COMMENTS  :  One of the new programs CalPERS Fixed Income staff  
          has proposed under the 2002-03 Annual Plan is to establish a  
          CEP.  Staff has been exploring program options to provide credit  
          enhancement to support infrastructure development throughout the  
          United States (U.S.), including the feasibility of working with  
          a Strategic Partner/Third Party provider willing to participate  
          in every transaction with CalPERS on a pro-rata basis, and/or in  
          conjunction with a consortium of large public U.S. pension funds  
          led by a large U.S. financial institution.

          The primary objective of CEP is to earn fee income.  The fee  
          income is pursued on an expected zero loss underwriting basis.   
          Risk minimization is a desired objective, which may result in  
          lower fee income.  CEP will be an off-balance sheet component of  
          the Investment Portfolio, enabling CalPERS to use its asset base  
          and liquidity strength to generate fee income, in circumstances  
          that are expected to be highly infrequent.  As a result, the  
          Strategic Asset Allocation plan is not likely to be affected.

          Credit enhancement is a substitution of a highly rated financial  
          institution's credit rating for that of a lower rated public or  
          private entity.  It is an agreement by a third party (CalPERS)  








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          to pay the investor scheduled interest and/or principal payments  
          in the event the primary obligor does not meet the terms and  
          conditions of the bond indenture.  This substitution (for a fee)  
          allows the public or private entity access to the capital  
          markets at a lower interest rate.  The most utilized form of  
          credit enhancement is a financial instrument known as  
          letter-of-credit (LOC).  LOC is an unconditional promise to make  
          payments up to a stated amount for a specified period upon  
          receipt of a proper notice.  The commitment is irrevocable.

          Another form of credit enhancement is called a "liquidity  
          enhancement (LE)."  LE is used for short-term or variable rate  
          securities to give investors confidence in the amount of  
          liquidity associated with a specific security.  Most LEs contain  
          a lesser degree of credit exposure than LOCs.

          The following types of LOCs are utilized:

          1)Direct Pay Letter-of-Credit:  For this LOC, the investor  
            (through the Trustee) looks to the Direct Pay LOC Bank (could  
            be CalPERS) for all interest and principal payments to  
            investors.  The obligor (company or municipality seeking  
            credit) then reimburses the Direct Pay Bank.  If the obligor  
            fails to reimburse for the LOC drawing, the fronting bank,  
            with the first loss position in the obligor's  
            creditworthiness, reimburses CalPERS (Direct risk or 1st loss  
            position).

          2)Confirming Letter-of-Credit:  For this LOC, the investor  
            (through the Trustee) looks to the bank supporting the obligor  
            to make the interest and principal payments to investors.  If  
            the bank fails to make these payments, the Trustee calls upon  
            CalPERS to make the payment.  CalPERS would then demand  
            reimbursement from the bank (Indirect risk or 2nd loss  
            position).

          3)Liquidity Facility:  This form of LOC is an availability to  
            purchase securities under specific situations.  The bonds or  
            commercial paper that this facility supports may be remarketed  
            on a daily, weekly, or monthly basis.  There is a need to have  
            their marketability guaranteed to SEC standards (247 Rule).   
            If there is a failed remarketing, CalPERS may be required to  
            "purchase" these bonds and receive pre-agreed interest  
            payments.  In the case of a liquidity facility, the commitment  
            may terminate immediately (Indirect risk or 2nd loss  








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            position).


           Analysis Prepared by  :    Clem Meredith / P.E., R. & S.S. / (916)  
          319-3957 

                                                                 FN:  
                                                                 0005197