ERROLD F. MOODY JR.                             

April 29, 2008

John Larkin
Communications Director
California Society of CPAs
1235 Radio Road
Redwood City, CA 94065

RE: California Financial Literacy Summit

Dear Mr. Larkin,

Under no circumstances nor under any conditions is the video of the “Nike Kid” to be ever shown to anyone- certainly to a class of young students nor to the elderly as part of any effort for investment insight. That has to be one of the most egregious breaches of duty by an organization involved in education I have seen- and the worst of any professional entity.

I do not dismiss the effort for budgeting, credit card discipline, saving et al and almost anything in that direction should be applauded. However, I was appalled that anyone would have allowed the dissemination of material the violated one of the basic tenets of investing- diversification. And then it treaded further into other violations. A fluffy piece for television may be nice to induce an interest in investing but it is totally wrong footed. This is the type of trivia that was directly instrumental in the Dotcom mess and subsequently to the real estate debacle we now face.

This is not an ego trip. I have taught more varied classes in finance than anyone else- securities training, real estate and  insurance continuing education, university  classes for financial planning, etc.  My curriculum vitae is at http://www.efmoody.com. The site contains more than 4,000 pages of info that has been researched to address what people need to know to avoid the scams that others cause- and that they cause to themselves. But within that is the distinct research that the fundamentals of investing have never been taught to a broker. Alpha, beta, correlation, standard deviation, etc.- all the real elements of investing are not even touched upon in licensing training and never have been. Not in continuing education either. Worst yet is the risk exposure of the lack of diversification. It is not the superfluous commentary of “not putting all your eggs in one basket’ That has no statistical merit and is effectively useless in any legal arena- though repeated with regularity by those who have never studied the industry and are clueless to risk and reward. The question is, “how many stocks must you have in a portfolio in order to insulate it from unsystematic risk?” Or, more colloquially, “how many stocks to you need to have in a portfolio for it to be properly diversified?”

Unfortunately not one attendee apparently knew because they would now be writing with the same position and attitude that I am now taking. And as I have written for years, “if you do not know diversification you cannot determine risk. If you do not know risk you cannot determine suitability.”

At this point every reader has probably attempted some number to the above. Are you close? The minimum is at least 50 up to 350 stocks in a singular portfolio.  (Actually, the review has to cover correlation- a mind numbing and very intense issue in order to buy any stocks or bonds and to do any type of asset allocation.) For the purposes of those with limited background (certainly when instructing the complete novice) one chooses the higher limits- 350.  And when you get that far, you might as well use the S&P 500 or a Total Market Index fund. There is no way that any type of focus toward single issue securities should be considered. That Nike stock may have looked valid for a frivolous TV piece, but the risk of this position is 100 to 500 times greater than the market itself . No rational teacher would ever suggest such a ludicrous position. But that is if they knew of the problem. The symposium had a duty to be sure the correct information was imparted.

Here are the numbers that have to be researched at a minimum for Nike- http://pages.stern.nyu.edu/~adamodar/pdfiles/cfexams/Nikepres.pdf.
I defy literally anyone to interpret the numbers including David, his mother, the kids he teaches- AND the people who interviewed him.  If all it takes, per the video, is simply the  P/E ratio or  earnings per share, go ahead, give it a shot.  But you must address the viability of a singular position and as such you must consider this quote from Professor Benoit Mandlebrot, Professor of Mathematics at Yale University regarding the calculations necessary to figure out an element of risk-"First, as Markowitz himself pointed out, it is not certain that using the bell shaped curve is the best way to measure stock market risk; it is easy but not necessarily right. Second to build efficient portfolios, you need good forecasts of earnings, share prices, and volatility for thousands of stock. Otherwise garbage in, garbage out. Finally, for each stock, you must laboriously calculate its covariance with, or how it fluctuates against, every other stock. For a thirty stock portfolio, about the minimum needed to make the numbers work well, that means 495 different calculations of mean variance and covariance. For the entire NY Stock Exchange, 3.9 million calculations. And because prices change, the exercise needs constant repetition."
Now, any pundit of my commentary must have a statistical rationale that directly contradicts the above. (Clue- there isn’t any.) Why is an entire audience of people trying to help the young and elderly submitted material that is suggesting a risk up to  500 times that of the market overall.  Just what is the point of getting kids to save if you are sending them to Las Vegas ?

In separate discussion at lunch and the later round tables, no one knew what the risk was. A couple of women nodded their heads in agreement when I mentioned how wrong the video was. They indicated that it did not seem right but could not directly figure out the problem.  I approached Mr. Gallagher to ask for clarification.  He either was clueless to what was going on and/or didn’t care. Either way, it is indicative of the problem. Ms. Krueger was a broker- yet anyone who worked on this symposium HAD to have known that the fundamentals of investing have never been taught to a broker. That there was a PBS show, that Chatsky was with Oprah, what is your point? As CPAs, including PFS, you have a fiduciary duty to recognize what is being presented and whether it reflects a knowledge base of investing. That the fundamentals are not taught to brokers, consumers et. al., - is that not the point of a symposium to make sure they do the right thing?

This was- and is- an egregious fault on the developers to  initiate/perpetuate the foolish error of attempting to utilize single issue portfolios- or even those with two, three, four issues. An organization of this supposed quality, integrity and knowledge has fallen woefully short of its fiduciary obligation to PROFESSIONALLY INSTRUCT.  

I have no personal animosity to Gallagher or Krueger. But if you are going to have representatives for Financial Literacy expounding on how to approach investing, then they must be literate in the subject. You do not use a broker untrained in the fundamentals of investing nor someone else who says they don’t care to understand money. It may be considered acceptable for PBS fluff - it is not acceptable when our children and the elderly, in particular, are involved.   The developers of this symposium- who are touting their background and capabilities in investing- should have known better. Where was the insight? Where was the homework?

The above is factual commentary. There is no rationale to orient differently. Don’t put the most vulnerable in a position to be taken advantage of.

The following is a suggestion. It has been posted at my site for over 10 years and was requested for use by the Association for Investment Management and Research (providers of the CFA designation) in their licensing seminar (every attendee should be made aware of the background in securities analysis these entities have). It is somewhat flippant but it will help  anyone avoid about 90% of all scams and bad investments simply because of the  lack of knowledge base by the adviser.

“Never, NEVER, NEVER GIVE MONEY TO ANYONE UNLESS THEY HAVE AND CAN EFFECTIVELY UTILIZE A FINANCIAL CALCULATOR
If you or your adviser does not have and cannot use a financial calculator, then he/she does not understand money. You are committing financial/economic suicide when you entrust money to someone who doesn't know how it works.
Use of a financial calculator is NOT taught in traditional training classes to securities brokers, insurance agents, attorneys or many others who say they know money and investments. It is not even being offered as a basic continuing education course for securities or insurance agents. An attorney might have one for use as a door stop. It's certainly not taught to bank employees. It is taught to Certified Planners, ChFC's, CFA's, MBA's and the like but you must make sure they have stayed current in its use. Admittedly, computer programs can do some of the calculations (Quicken and the like), but the personal capability is mandatory if you don't want to get screwed.”
It is within that context that one of the best things to use for instructing students is the financial calculator. When dealing with budgeting and saving, a teacher can simply ask, for example, “if you wanted to buy a house in 10 years and were saving $200 a month, what would you have if you put it in a bank at 6%”. A few key strokes, 10 seconds and $32,940.
Or one could ask “if you went to a check cashing store to get money now for a $200 check from your uncle, how much are you going to pay?” It’s 12% in California so that is $24. The fees for all states are at http://www.fisca.org/CheckCashing%20Summary%2007%208.5x11.pdf. What about the set up fee of $10. Now what is the percentage you pay? A couple of key strokes and it is 17%.
What about advance loans. Here is the article from the Federal Trade Commission http://www.ftc.gov/bcp/edu/pubs/consumer/alerts/alt060.shtm. The problem, quite obviously, is that no one is going to read this report- certainly not students. But a couple of keystrokes and a bit of commentary about savings will do it all in just a few minutes. For example the teacher asks “If you needed some money FAST, you can get a loan at an advance loan store. Say the amount was $100. You might pay $15 to get the $100. At the end of the 14 day loan you pay it off. What is your annual interest rate? 180%!
Say you could not pay it off then but needed to extend it another two weeks- for another $15. What are they charging you?” 360%! (I did not annualize the interest rate and I submit it is not necessary to make the point .)
Difficult for a teacher to do? Nope. A 15 minute video would allow even someone with no background in math the ability to do these numbers. It immediately helps students see what a real life example is by the person standing directly in front of them. Admittedly you can get far more involved with such a calculator, but it is unnecessary for the basics. Effectively anyone can do it- but all the calculators would have to be the same so that the video instruction would be identical. They probably can now be had for around $5 per calculator in bulk.
This is a great way to orient almost anyone to the value of budgeting and saving- or to put the fear of the financial gods in their minds and hopefully deter them- or their parents- from ever considering the use of products or services that violate common sense.

Lastly I did look at the brochures for teaching investments, including asset allocation, that were on display. Are you kidding me? Some of the charts were so convoluted I doubt I could understand them. If you want to teach this stuff correctly, avoid the issue of single issues altogether and provide a couple “simple” graphs on allocations for long periods of time. Does it work? Theoretically. Will it work for the future? Completely unknown. And that is what the students need to hear. What happened in the past can be a poor guideline to the future. But since the material needed to develop a proper allocation requires so much detail- particularly as regards correlation- there is effectively little one can do other than start them on something that has a possibility of producing returns over the long term, reducing risk and completely negating an attempt to buy individual stocks. For those pundits who think an allocation is so easy, certainly regarding the ability to determine correlation, I point them to http://www.fpanet.org/journal/articles/2007_Issues/upload/56354_1.pdf.  You either include this in total for a full orientation towards risk and reward (not a chance) or make it ‘simple’ by focusing on the fundamental principle of how an allocation “might” work. The instructors need to be careful here because of the inherent difficulties in mastering the statistics of risk and reward but they can suggest further readings on the subject for those who inquire- or allow another ‘course’ for those who have more interest and intellect.

In summary I had hoped the powers to be were going to provide accurate insight to the problem of investing. It did not happen nor do I believe that the parties had the requisite skills to do so. You need to reorient your efforts to real life entities that understand how investing is supposed to work. A broker, per se, is incapable of providing the insight. The fundamentals of investing have never been taught in any licensing course. The focus on single issues is rampant with excessive risk and should never be exposed to a novice. NEVER! The video is a terrible instructional presentation for the real world. I admit that it might get a young audience involved- but it is telling a story that is akin to gambling. If anyone wishes to dispute that they can do so- but only if they have a financial calculator in their hand. We can then really discuss risk.

A requirement to all is a minimum knowledge base is the ability to use a financial calculator. The basic ability to use this can be taught to almost any teacher in any area of the U.S. As such it brings to life the necessity of budgeting and savings and the ability to quickly see that the many supposed services to many are at interest rates that no one can absorb.

If you provide them the above info in a real life atmosphere where the teacher is directly involved, you can completely change the incorrect orientation to money. But if you continue the direction established, these students will be caught up in another DotCom or credit mess all over again.

I repeat, if you do not know diversification, you cannot determine risk. If you cannot determine risk you cannot determine suitability.  The Society has a duty to reorient it’s efforts to be sure the correct presentations are made.  

Very Truly,


                                                    
Errold F. Moody Jr.

CC: All major contributors

See also: Investment Malfeasance And Breach Of Fiduciary Duty http://www.experts.com/showArticle.asp?id=184