PERAC Memo #28 - 2007: Tobacco Company List

Tobacco Company List

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Summary

Memorandum #28, 2007 (Investment Director Robert A. Dennis, July 12, 2007) — Summary

This memo transmits an updated Tobacco Company List (effective July 2007), issued under Chapter 119 of the Acts of 1997, which prohibits retirement systems from making new investments in companies deriving more than 15% of revenue from tobacco sales; this list supersedes all prior versions and applies to individual holdings as well as pooled funds (a pooled fund is included if the pool as a whole exceeds the 15% threshold). Boards must forward the list to their investment advisors (or direct them to it on PERAC's website), restrict its use solely to Massachusetts public fund clients, and ensure post-January 13, 1998 purchases comply with the prohibition; PERAC will verify compliance during audits, and any board found non-compliant must consult with PERAC before divesting in a prudent manner.

Full Text

MEMORANDUM #28, 2007 M E M O R A N D U M TO: All Retirement Boards FROM: Robert A. Dennis, Investment Director RE: Tobacco Company List DATE: July 12 , 2007 On October 22, 1997 PERAC Memo #37/1997 informed you of the adoption of Chapter 119 of the Acts of 1997. That statute prohibits retirement systems from making any new investments in stocks, securities, or other obligations of any company which derives more than 15% of its revenue from the sale of tobacco products. On December 18, 1997 PERAC sent Memo #48 regarding the implementation of Chapter 119 and the first Tobacco Company List. Enclosed please find a Tobacco Company List dated July 2007. This list replaces any other Tobacco Company List previously sent to your board and is effective upon receipt by the retirement boards. Most of these companies appeared on previous lists and such investments were prohibited from the time the companies first appeared on the list. Please forward a copy to your investment advisors or inform them that this list is available on the PERAC Home Page under the Investment Unit’s 2007 Memo Index. In communicating with your investment advisors, please inform them that the Tobacco Company List is only for their Massachusetts public fund clients and that any other use of the list is strictly prohibited. As part of its audit process, PERAC will assess the portfolio of each board to determine compliance. That review will determine if the board, after January 13, 1998, has purchased stock, securities, or other obligations of any company which derives more than 15% of its revenue from the sale of tobacco products. In the event a portfolio is not in compliance, the board must bring the portfolio into compliance by divesting in a prudent manner. Prior to taking any action, the board shall consult with PERAC. In applying the statute to pooled funds, PERAC will assess the 15% rule against the entire pool as the board is purchasing shares in the pool not the individual holdings of the pool. Thus a pooled fund, if in violation of this standard, will be included on the list. If you have any questions, please call Robert Dennis at 617-666-4446 ext. 922. Enclosure /rc TOBACCO COMPANY LIST JULY 2007

COMPANY COUNTRY

Alliance One International, Inc. United States Altria Group, Inc. United States AMCON Distributing Company United States Caribbean Cigar Company United States Carolina Group United States China Direct, Inc. United States Core-Mark Holding Co., Inc. United States Delek Resources, Inc. United States iCommerce Group Inc. United States Loews Corporation United States M&F Worldwide Corporation United States Niche Resources, Inc. United States Noble Brands, Inc. United States North Atlantic Trading Company United States Pantry, Inc. (The) United States Reynolds American, Inc. United States Schweitzer-Mauduit International, Inc. United States Star Scientific, Inc. United States Universal Corporation United States UST Inc. United States Vector Group, Ltd. United States

Alpha Tobacco Manufacturing Co. Ltd. Bangladesh British American Tobacco Bangladesh Co. Ltd. Bangladesh

Souza Cruz SA Brazil

Asenovgrad BT Bulgaria Blagoevgrad BT Bulgaria Bulgartabak Holding Bulgaria Dupnitza BT Bulgaria Haskovo BT Bulgaria Plovdiv BT Bulgaria Shoumen BT Bulgaria Sofia BT Bulgaria

Alimentation Couche-Tard Inc. Canada Rothmans, Inc. Canada

COMPANY COUNTRY

Compania Chilena de Tabacos SA Chile

Mudanjiang Hengfeng Paper Co., Ltd. China Shanghai Industrial Holdings China

Compania Colombiana de Tabaco SA Colombia

Adris Grupa d.d. Coratia Tvornica Duhana Zagreb Croatia

Philip Morris CR AS Czech Republic

Eastern Tobacco Company Egypt

British American Tobacco (Ghana) Ghana

Hellenic Duty Free Shops S.A. Greece Karelia Tobacco Co. SA Greece Keranis Holdings S.A. Greece

Godfrey Phillips India Ltd. India GTC Industries Ltd. India I.T.C. Ltd. India Kothari Products Limited India RTCL Ltd. India VST Industries Ltd. India

PT B.A.T. Indonesia Indonesia PT Bentoel Internasional Investama Tbk Indonesia PT Gudang Garam Tbk Indonesia

Jerusalem Cigarette Israel

Societe Ivoirienne des Tabacs Ivory Coast

Carreras Group Ltd. Jamaica

Japan Tobacco Inc. Japan Seven & I Holdings Co. Ltd. Japan

International Tobacco & Cigarette Company Ltd. Jordan Union Tobacco Jordan

COMPANY COUNTRY

British American Tobacco Kenya, Ltd. Kenya

British American Tobacco Bhd Malaysia JT International Bhd Malaysia

Grupo Carso, SA de CV Mexico

Khyber Tobacco Company Ltd. Pakistan Pakistan Tobacco Co. Ltd. Pakistan Sarhad Cigarette Industries Ltd. Pakistan

Distell Group Ltd. South Africa Remgro Limited South Africa

KT&G Corporation South Korea

Altadis SA Spain Compania de Distribucion Integral Logista, SA Spain

Ceylon Tobacco Co. Ltd. Sri Lanka

Swedish Match Sweden

Compagnie Financiere Richemont AG Switzerland

President Chain Store Corporation Taiwan Taiwan FamilyMart Co., Ltd. Taiwan

Tanzania Cigarette Company Tanzania

West Indian Tobacco Company Ltd. Trinidad and Tobago

British American Tobacco, Plc United Kingdom C.I. Traders Limited United Kingdom Imperial Tobacco Group Plc United Kingdom Molins Plc United Kingdom

British American Tobacco (Zambia) Plc Zambia

British American Tobacco Zimbabwe Holdings Limited Zimbabwe