Horizons West Capital Partners

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Horizons West Capital Partners Financial Advisor Report: Q3 2014 Steven M. MacNamara, CFA SMacNamara@HWCPartners.com (203) 763-4024 For Financial Professional Use Only: Not For Public Distribution It should not be assumed that recommendations made in the future will be profitable or will equal the performance of the securities in this list 1

Report Disclaimer This publication is intended solely for the benefit of Financial Advisors and/or other financial industry professionals. Horizons West Capital Partners, LLC does not offer investment consulting services to individual investors. All information provided herein is impersonal and not tailored to the needs of any person, entity, or group of persons. It is included in this publication for illustration purposes only. All security recommendations included in this publication should be considered general in nature. 2

The Investment Advisor Horizons West Capital Partners, LLC Established in 2008 SEC Registered Investment Advisor Principal office located in Newtown, Connecticut Investment Advisory Specialties (Advisor Consulting/Investment Management) ETF Analytics Risk targeted portfolio construction Dividend capture income acquisition Multi-strategy asset allocation modeling The HWCP Multi-Strategy Hedged Income Model Portfolios The Horizons West Multi-Strategy Hedged Income Fund Class A: HWCVX Class C: HWCPX Class I: HWINX 3

Investment Advisor Leadership Steven M. MacNamara, CFA 20+ year investment management track record 25+ years investment advisory industry experience Johnson Graduate School of Management (Cornell University) - MBA University of Florida - BSBA CFA Institute - CFA Founder s Prior Professional Affiliations Morgan Stanley Asset Management (MSAM) New York International Management Group (IMG) Cleveland PartnerRe Asset Management (PRAM) Greenwich Morley Fund Management International Boston Bateman, Eichler Hill Richards Los Angeles 4

HWCP Investment Philosophy HWCP Advisory Services Are Shaped By The Following Core Set Of Beliefs Capital preservation is regarded as the primary investment objective in all market environments Exposing capital to risk is an inherently dangerous undertaking that requires a margin of safety to be factored into all investment related analyses to help protect against unforeseen and/or unfavorable outcomes The opportunities to capture excess investment return in the markets from the fleeting inefficiencies that may arise are best exploited by the utilization of a systematic process that is characterized by its consistency, flexibility, and discipline 5

The HWCP Target Portfolio Risk Profiles Appropriate Risk Assessment Successful Security Selection Informed Asset Allocation 6

HWCP Risk Profiling A Process Designed To Simplify Risk Assessment For Investors Identifies portfolios/investors by one of the following three proprietary Target Profiles Conservative Balanced Progressive Each Target Portfolio incorporates a unique combination of asset classes, allocation strategies, allowable risk and expected investment return in order to properly structure the most risk-efficient portfolio 7

HWCP Risk Profiling (cont.) The HWCP Target Portfolio Risk Profiles Conservative Portfolio Volatility Target.5X (50% Below Baseline) Balanced Portfolio Volatility Target = X (Proprietary) Baseline Progressive Portfolio Volatility Target 1.25X (25% Above Baseline) Volatility is a 60-Day smoothed moving average of total portfolio daily volatility * * Includes proprietary adjustments 8

HWCP Global Capital Market Risk/Return Assessment HWCP Dynamic Asset Allocation Model Allows for the creation of highly customized, focused and risk-efficient All-Weather investment portfolios for each of the specific HWCP Target Portfolio Profiles HWCP derived Target Portfolios incorporate substantial allocations to a collection of specialized multi-strategy, alternatives related, and/or other non-style box oriented investment vehicles HWCP Target Portfolios are systematically re-balanced on a quarterly basis or in a more timely fashion to take into account portfolio drift and/or other market related dislocations Asset classes/allocation strategies viewed from the perspective of a United States domiciled investor 9

HWCP Global Capital Market Risk/Return Assessment (cont.) HWCP Dynamic Asset Allocation Model Analyzes global capital markets to assess the risk/return potential within each of the identified allocation strategies Modeling tools include: Black-Litterman capital markets return estimation protocol, Monte Carlo sampling HWCP Asset Classes/Allocation Strategies Alternative/Hedged Global Hybrid Global Fixed Income Global Equity Arbitrage Long/Short Bear Market Multi-Strategy Market Neutral Asset Allocation Managed Futures Factor/Style Specific MLP Gold Preferred Currency Real Estate Convertible Commodity Factor/Style Specific High Yield Floating Rate Mortgage Backed Inflation Protected Sovereign Treasury US Investment Grade Intl. Investment Grade Factor/Style Specific Global Sector Global Country International Emerging International Developed Domestic US Small Cap Domestic US Mid Cap Domestic US Large Cap Factor/Style Specific 10

HWCP Recommended Portfolio Asset Allocations 11

HWCP Portfolio Construction Philosophy Core/Satellite Portfolio Construction Baseline Portfolio Strategy Allocations * Will be adjusted over time in actual Target Portfolio recommendations to reflect existing market environments. 12

Conservative Risk Profile HWCP Conservative Investor Target Portfolio % - Q3 2014 7.50 2.50 20.00 Global Alternative/Hybrid Global Fixed Income Global Equity Cash 70.00 13

Balanced Risk Profile HWCP Balanced Investor Target Portfolio % - Q3 2014 2.50 15.00 35.00 Global Alternative/Hybrid Global Fixed Income Global Equity Cash 47.50 14

Progressive Risk Profile HWCP Progressive Investor Target Portfolio % - Q3 2014 2.50 27.50 37.50 Global Alternative/Hybrid Global Fixed Income Global Equity Cash 32.50 15

HWCP ETF Due Diligence Analyses ETF Security Selection Criteria Holdings-based analyses Multi-factor risk exposure Dividend capture potential Returns-based analyses Multi-factor attribution Risk-adjusted return analysis Valuation-based analyses Security excess return potential Other (proprietary) Qualitative analyses Logic of underlying index construction Security sponsor philosophy of risk control Timeliness/relevance of investment strategy Restrictions ETNs/Leveraged/Inverse ETFs Not Eligible Minimum $25 million market capitalization 16

HWCP ETF Recommendations Global Alternative/Hybrid Accuvest Global Long/Short ETF (AGLS) Alerian MLP ETF (AMLP) Guggenheim Multi-Asset Income ETF (CVY) SPDR Barclays Capital Convertible Securities ETF (CWB) WisdomTree Chinese Yuan Strategy ETF (CYB) SPDR Gold Shares ETF (GLD) PowerShares CEF Income Composite ETF (PCEF) ProShares RAFI Long/Short ETF (RALS) Vanguard REIT ETF (VNQ) YieldShares High Income ETF (YYY) 17

HWCP ETF Recommendations Global Fixed Income PowerShares Senior Loan ETF (BKLN) ishares Intermediate Credit Bond ETF (CIU) ishares 1-3 Year Credit Bond ETF (CSJ) WisdomTree Emerging Markets Local Debt ETF (ELD) MarketVectors High Yield Municipal ETF (HYD) Peritus High Yield ETF (HYLD) First Trust High Yield Long/Short ETF (HYLS) SPDR Blackstone GSO Senior Loan ETF (SRLN) Vanguard Short-Term Corporate Bond ETF (VCSH) AdvisorShares YieldPro ETF (YPRO) 18

HWCP ETF Recommendations Global Equity WisdomTree Emerging Markets Equity Income ETF (DEM) WisdomTree International Midcap Dividend ETF (DIM) ishares Select Dividend ETF (DVY) First Trust Dow Jones Global Select Dividend ETF (FGD) ishares Core High Dividend ETF (HDV) ishares International Select Dividend ETF (IDV) ishares Global Infrastructure ETF (IGF) PowerShares International Dividend Achievers ETF (PID) Global X SuperDividend ETF (SDIV) Vanguard High Dividend Yield ETF (VYM) 19

HWCP Target Portfolio Rebalancing Philosophy Target Portfolio Rebalancing Component & Rationale Target Portfolio rebalancing formally scheduled to occur on a quarterly basis Rebalancing may occur at discretion of the Investment Advisor in response to excess portfolio volatility/drift Portfolio Component Rebalancing Rationale Strategic Core Alternative Strategic Core Hybrid Strategic Core Fixed Income Strategic Core Equity Risk management/income/total return Risk management/income/total return Income/risk management Income/total return Tactical Satellite Risk management/income/total return 20

HWCP Target Portfolio Advisor Value Proposition HWCP Target Portfolios Vs. Comparable Fixed Income-Oriented Vehicles HWCP Target Portfolios Offer A similar risk level as the Portfolios invest in fixed income ETFs holding comparable securities Potentially higher current income potential due to exposure to higher yielding multi-asset class securities Potentially higher total return potential due to exposure to more growth-oriented multi-asset class securities HWCP Target Portfolios Vs. Comparable Equity-Oriented Vehicles HWCP Target Portfolios Offer A reduced risk level as the Portfolios invest in fixed income ETFs holding lower risk securities Potentially higher current income potential due to exposure to higher yielding multi-asset class securities Potentially similar long-term total return potential due to exposure to equity ETFs holding comparable securities 21

HWCP Target Portfolio Disclaimers HWCP Target Portfolios are created through the complete work product and intellectual property of HWCP Investment Consulting. HWCP Target Portfolio past performance is no guarantee of, and is not necessarily indicative of, future results. HWCP Target Portfolio performance is not a composite of HWCP Investment Management performance. A complete list of all the Target Portfolio transactions will be made available upon request. All investment strategies have the potential for profit or loss. Target Portfolio inception date is December 31, 2007. All information included herein is based on sources deemed to be reliable but no warranty or guarantee is made as to its accuracy or completeness. There can be no assurance that any specific security mentioned herein will either be suitable or profitable for a clients portfolio. Nothing in this report should be construed as a solicitation of any offer to buy or sell the securities mentioned herein. This report will only be sent to financial advisors with a recognized corporate email address. It should not be assumed that recommendations made in the future will be profitable or will equal the performance of the securities in this list. FOR FINANCIAL PROFESSIONAL USE ONLY: NOT FOR PUBLIC DISTRIBUTION 22

Steven M. MacNamara, CFA Founder/Managing Member Horizons West Capital Partners, LLC 75 Glen Road, Suite G-14 Newtown, CT 06482 (Tel) 203-763-4024 (Fax) 203-816-8620 Copyright 2014 Horizons West Capital Partners, LLC SMacNamara@HWCPartners.com For Financial Professional Use Only: Not For Public Distribution 23

Global Alternative/Hybrid ETF 2-Year Price Charts 24

AGLS 25

AMLP 26

CVY 27

CWB 28

CYB 29

GLD 30

PCEF 31

RALS 32

VNQ 33

YYY 34

Global Fixed Income ETF 2-Year Price Charts 35

BKLN 36

CIU 37

CSJ 38

ELD 39

HYD 40

HYLD 41

HYLS 42

SRLN 43

VCSH 44

YPRO 45

Global Equity ETF 2-Year Price Charts 46

DEM 47

DIM 48

DVY 49

FGD 50

HDV 51

IDV 52

IGF 53

PID 54

SDIV 55

VYM 56