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Chotin Asset Management Corporation

Overview





 Chotin Asset Management Corporation (“CAMCO") is an affiliate of The Chotin Group Corporation ("TCG") and

encompasses all of the asset management functions of the firm.



 TCG, a private company, has been in business for 20 years and has been actively involved in structured debt

financings and asset securitization primarily for its own account. TCG has been a key player in the more credit

sensitive subordinate and residual real estate security markets.



 TCG and affiliated companies have extensive experience analyzing, acquiring, and managing significant

portfolios of structured product assets including CMO, MBS, and various other credit-sensitive ABS in all market

environments, generally with a "hold-to-maturity" strategy.



 CAMCO’s investment process is a bottom-up team approach with a commitment to quantitative analysis, risk

management and pre/post acquisition surveillance.



 Through National Mortgage Corporation ("NMC") (an affiliated company) TCG originated over $1 billion of

nonconforming mortgage loans from 1991 to 1999.



 Through its FAIC and FAIC II shelves, TCG securitized and structured in excess of $3.95 billion of NMC-originated

and third party loans.



 CAMCO’s subsidiary Chotin Fund Management Corporation (“CFMC”) is the collateral manager of seven ABS CDOs.









____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



2

Chotin Asset Management Corporation

History of The Chotin Group Corporation and Steven B. Chotin

1975-1978 President Solarcell, an affiliate of MDC Holdings

1978-1984 Senior Vice President MDC Holdings (NYSE “MDC”)

1979 While at MDC, Mr. Chotin founded American Southwest Financial Services, the first mortgage conduit comprised of eighty-eight

homebuilders across the country.

Founded and became President of Home American Mortgage Corporation, a captive mortgage origination company which facilitated

activities between MDC Holdings and American Southwest Financial Services.

Aided in the successful congressional approval of SMMEA (“Secondary Mortgage Market Enhancement Act”), which allowed the private

sector to issue mortgage-backed securities using government guarantees.

1984 Founder The Chotin Group Corporation

With the formation of the Chotin Group, Mr. Chotin facilitated the securitization of a variety of structured finance products for clients such

as savings and loans, homebuilders and pension funds.

1988 Mr. Chotin formed The Fund America Investor securitization shelves to issue CMO and MBS transactions.

1989 In the late 1980s, Mr. Chotin identified the need for new securitization structures to facilitate the placement of residual interests, which

were previously held by savings and loans.

He created Fund America Ventures Corporation (FAVC) to purchase those residual interests. FAVC ultimately was expanded to include

substantial holdings in all classes of RMBS with particular focus on subordinate securities.





1991 Mr. Chotin acquired National Mortgage Corporation (NMC), which was a prime residential mortgage servicer. He developed NMC into a

nationwide sub-prime lending and servicing platform. NMC securitized a portion of the loans it originated through the Fund America

Investor shelves. NMC also sold assets when economics warranted doing so. NMC was closed in 1999.



1996 FAVC issued its first re-securitization of subordinate securities.



2002 Mr. Chotin decided to focus the firm’s business activities on third party asset management through Chotin Asset Management

Corporation (CAMCO).

2004 Chotin Fund Management Corporation (CFMC), a subsidiary of CAMCO closed its first CDO, Saturn Ventures 2004 – Fund America

Investors III, Ltd.

2006 CFMC closed its seventh ABS CDO, bringing its assets under management up to $4.25 billion.









____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



3

Chotin Asset Management Corporation

Relevant Affiliated Companies





Chotin Asset

Management Corporation









Fund America

Fund America

Investors Corporation &

Ventures

Chotin Fund Fund America National

Corporation

Management Investors Corporation II Mortgage

Invested, for its own

Corporation Limited purpose finance companies Corporation

account, in excess of

Formerly known established to issue public bonds and Nationwide

$500 million in

as Fund America other similar securities collateralized sub-prime

mortgage

Management by mortgage loans, mortgage Originator,

related securities.

Corporation is the certificates and other mortgage- Servicer and

In 1996, FAVC issued a

manager of the related assets. Mortgage

resecuritization of $72

CDO issuance As of August, 2006, TCG has structured Banker

million in bonds.

platform and issued over $3.95 billion in RMBS 1991-1999

through its Fund America Investors

securitization platforms.









____________________

Source: The Chotin Group Corporation. As of August 28, 2005.



4

Chotin Asset Management Corporation

CDO Platform



 In 2003, TCG through FAMC extended its core competencies of credit analysis and financial structuring to establish itself as

a value added investor and asset manager of multi-sector CDOs of ABS







CFMC cash-flow CDOs under management



Notional

Issuer Type $(mm) Closing Date

Saturn Ventures 2004-Fund America Investors III Mezzanine ABS CDO 400.0 April 2004

Mercury CDO 2004-1 High Grade ABS CDO 750.0 November 2004

Neptune CDO 2004-1 Mezzanine ABS CDO 400.0 January 2005

Neptune CDO II Mezzanine ABS CDO 300.0 July 2005

Mercury CDO II High Grade ABS CDO 1,000.0 December 2005

Neptune CDO III Mezzanine ABS CDO 400.0 March 2006

Mercury CDO III High Grade ABS CDO 1,000.0 May 2006

TOTAL 4,250.0









____________________

Source: The Chotin Group Corporation. As of August 28, 2006



5

Chotin Asset Management Corporation

Organizational Chart





Steven B. Chotin

Chairman/CEO



Jennifer M. Land

Executive Assistant/

HR Diresctor



Helen M. Dickens

President/COO

Leslie A. Bonino

Executive Assistant

to the President





Co Heads John G. Grant

David D. Frederick Zachary H Pashel Michael Piel Richard J. Reisman

Structured Finance Senior Vice President

Chief Financial Executive Vice Senior Software Vice President/

Chief Investment

Officer President Engineer General Counsel

Officer





Paris A. McIntosh Jeff W. Stemmermann Jim K. Peaslee

Ross S. Chotin

Senior Accountant Vice President/ Vice President/

Associate

Payroll/Benefits Portfolio Manager Portfolio Manager





Chris R. Medema Eric Westerhausen Ben S. Molk Doug A. Sanders

Julie E. Backer

Investment/ Originator/Servicer Systems Developer Systems

Staff Accountant

Surveillance Analyst Surveillance Analyst Administrator





Hilary U. Snyder

Investment/ Peter O. Reynolds

Surveillance Analyst Trading Operations





Andy P. Wolf

Investment/

Surveillance Analyst









As of 10/17/06







____________________

Source: The Chotin Group Corporation. As of August 28, 2006



6

Chotin Asset Management Corporation

Investment Philosophy





CAMCO’s Investment Objectives:



 Create products backed by a well-diversified pool of quality assets, with the assets selected for their long-term

potential to generate superior risk-adjusted returns



 Focus on real estate ABS, primarily residential MBS and ABS CDOs



 Bottom-up approach to asset selection



– Rigorous analytical approach applied by team



– Collateral and deal structure paramount



– Macro economic overview helps identify troubled sectors



– Investment Committee approves all purchases



 Modified Static Structure



– Limited trading reinforces proper asset selection up front, while allowing proactive loss mitigation



– Avoids incentives that encourage aggressive portfolio postures









____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



7

Chotin Asset Management Corporation

Structured Finance Process

 Asset Selection

– Bottom-up credit focus

– Pool and loan level data used to estimate default and loss probabilities

 Indices database monitored for relative performance comparison

– Cash flow modeling under multiple interest rate and prepayment scenarios

– Mortgage originator and servicer due diligence and review

– Constant monitoring of performance against initial expectations

 Surveillance & Monitoring

– Assets are monitored for collateral performance, structural features performance and relative

performance against appropriate cohorts:

 OC growth, stagnation or deterioration

 Losses exceeding excess interest

 “DPIPE”, a classic delinquency analysis

 Step-Down trigger analysis

 Assets ranked monthly based on relative performance versus proprietary indices

 Rating agency action monitored

– Monthly and quarterly trustee reports are reconciled against asset-level cash flows and performance

levels.



____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



8

Chotin Asset Management Corporation

Structured Finance Process





 Macro Economic Outlook

 Loan level analysis

 Pool level analysis

Collateral  FICO

Characteristics  LTV

 FRM % vs. ARM %

 2nd Lien %

 Industry Trends





 Cash flow structure

 Performance stress runs

Deal  Defaults

Structure  Loss Severity

 Prepayments

 Interest rates





 Evaluate underwriting guidelines

Originator,  Historical performance

Servicer,  Diligence call and/or visit

Manager  Ratings









____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



9

Chotin Asset Management Corporation

Structured Finance Process (cont’d)

Structure and collateral complexion drives asset selection from the bottom-up.









Collateral

Characteristics Proactive Loss Mitigation

CDO Surveillance &

Monitoring

 Ratings Tests

 Compliance Tests

 Quality Tests

Deal CDO

Structure Analytics Purchase

Portfolio

Asset & Collateral

Review

 Delinquency

Performance

Originator,  Ratings Migration

Servicer,  Pricing Surveillance

Manager



Information used to enhance analytics







____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



10

Chotin Asset Management Corporation

A Tale of Two Mortgage Pools, Same Dealer Shelf

• Bond #1 - Issued July 2004 • Bond #2 - Issued June 2004

• New Century originated collateral • Argent collateral, Ameriquest wholesale

• Avg. FICO 616 • Avg. FICO 620

• Baa3/BBB- • Baa3/No S&P Rating

• Initial Total Support: 3.40% • Initial Total Support: 3.55%





Positive Attributes Positive Attributes

 FICO 90%: 30%)

 27% Investor Loans

Negative Attributes  8% IL; 7% MI; 7% OH; 6% IN

 Avg. Loan Size: $78k (55% < $100k)

 64% Cash Out Refinance

 42% Reduced Documentation

 Small Servicer (Saxon)



Note: The information above is historical and represents the attributes of a particular investment we made. It should not be considered to be indicative of our possible future investments, nor

should it be extrapolated to be indicative of our possible future performance, each of which could differ significantly.

____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



11

Chotin Asset Management Corporation

CAMCO invested in Bond #1 and rejected Bond #2



Bond #1



Scenario Name BASE FAST CASE SLOW CASE STRESS STRESS STRESS STRESS



Forward Rate Shock (bps) 0 0 0 -50 50 -100 100



Prepay Rate Pricing 125% Pricing 75% Pricing Pricing Pricing Pricing Pricing



Default Severity 50% 50% 50% 50% 50% 50% 50%



Breakeven Loss 8.75 5.46 10.42 9.17 7.02 9.56 6.83



Expected Loss (%) 4.50 4.50 4.50 4.50 4.50 4.50 4.50



Coverage Ratio 1.94 1.21 2.32 2.04 1.56 2.12 1.52



Bond #2



Scenario Name BASE FAST CASE SLOW CASE STRESS STRESS STRESS STRESS



Forward Rate Shock (bps) 0 0 0 -50 50 -100 100



Prepay Rate Pricing 125% Pricing 75% Pricing Pricing Pricing Pricing Pricing



Default Severity 80% 80% 80% 80% 80% 80% 80%



Breakeven Loss 11.27 8.73 13.58 11.68 10.86 12.09 10.4



Expected Loss (%) 9.00 9.00 9.00 9.00 9.00 9.00 9.00



Coverage Ratio 1.25 0.97 1.51 1.30 1.21 1.34 1.16





Note: The information above is historical and represents the attributes of a particular investment we made. It should not be considered to be indicative of our possible future investments, nor

should it be extrapolated to be indicative of our possible future performance, each of which could differ significantly.



____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



12

Chotin Asset Management Corporation

Was CAMCO right?







Performance to date1:

Bond #1 Bond #2



Cumulative losses: .36% Cumulative losses: 3.80%



REO: 1.56% REO: 5.37%



60+ Delinquency: 1.69% 60+ Delinquency: 6.18%



No Change in Ratings (Baa3/BBB-) Moody’s Downgrade from Baa3 to B3









Through both a quantitative and qualitative analysis, we steered clear of the sub-

performing asset.







Note: The information above is historical and represents the attributes of a particular investment we made. It should not be considered to be indicative of our possible future investments, nor

should it be extrapolated to be indicative of our possible future performance, each of which could differ significantly.



1Performance data as of July 31, 2006 and based on original collateral balances.

____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



13

Biographies

Chotin Asset Management Corporation

Biographies





 Steven B. Chotin  Mr. Chotin founded The Chotin Group Corporation in 1984 as a firm specializing in asset

Founder & Chairman securitization and structured financings. In subsequent years Mr. Chotin created a group of

affiliates to invest in a variety of asset classes and to provide securitization services to the

investment banking community. He served as Senior Vice President of MDC Corporation (NYSE:

"MDC"), where he played a primary role in the formation of American Southwest Financial

Corporation, one of the first mortgage banking conduits serving participants nationwide. Mr.

Chotin also created Home American Mortgage Corporation, a full-service mortgage banking

operation for MDC.



 Helen M. Dickens  Ms. Dickens is responsible for strategic planning and implementation of all structured finance and

President and Chief Operating operational activities. She joined Chotin in 1989 as manager of accounting and was promoted to

Officer Chief Operating Officer in 1995, and to President in 2002. She has managed all phases of the asset

securitization process as well as securities trading and operations. Prior to joining Chotin, Ms.

Dickens was Corporate Secretary of Uniwest Financial Corporation, a savings and loan holding

company with 13 branches. She was responsible for accounting, human resources and shareholder

relations. Ms. Dickens holds a Bachelor of Science degree in Accounting from Metropolitan State

College.





 Zachary H Pashel  Mr. Pashel is responsible for structuring and implementation of structured finance and new

Executive Vice President and Co- business products. Prior to joining Chotin in 2004, Mr. Pashel’s employment included Deson

Head of Structured Finance Ventures and Greyrock Capital Partners, both groups specializing in middle market private equity

and M&A advisory services. Mr. Pashel also owned and operated numerous companies in the real

estate and aviation industries. Mr. Pashel was educated at Brandeis University.









____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



15

Chotin Asset Management Corporation

Biographies (cont’d)





 John G. Grant, CFA  He joined Chotin in 2004 after a decade at ING Investment Management, where he served as Senior

Senior Vice President/Chief Vice President and Senior Portfolio Manager. From 1988 to 1993, Mr. Grant was a Senior Investment

Investment Officer and Co-Head of Officer at Allmerica Asset Management, and prior to that time he served as an Analyst at United

Structured Finance Investment Research. Mr. Grant holds a Bachelor of Arts degree in Sociology from Boston University

and an MBA from Northeastern University. In addition, he has earned the right to use the Chartered

Financial Analyst designation.







 Jeffrey Stemmermann, CFA  Mr. Stemmermann is responsible for fixed income trading and portfolio management. His primary

Vice President/Portfolio Manager responsibilities include credit analysis and the acquisition of assets for our CDOs. Prior to joining

Chotin in 2005, Mr. Stemmermann worked at ING Investment Management as an analyst and junior

portfolio manager from 2001 through 2004. The Georgia Institute of Technology awarded Mr.

Stemmermann both a Bachelor of Science degree in Industrial and Systems Engineering and a

Master of Science degree in Quantitative and Computational Finance. In addition, he has earned

the right to use the Chartered Financial Analyst designation.



 Jim Peaslee, CFA  Mr. Peaslee is responsible for fixed income trading and portfolio management. He joined Chotin in

Vice President/Portfolio Manager 2005 after twelve years in structured finance at Great-West Life & Annuity Insurance Co. where he

managed portfolios consisting of Home Equity ABS, Franchise Loans and Affordable Housing Tax

Credits. From 1988-1991, Mr. Peaslee was a Staff Auditor with Ernst & Young. Mr. Peaslee holds a

Bachelor of Arts from the University of Oregon and a Master of Business Administration and a Master

of Public Health from the A.B. Freeman School of Business, Tulane University. In addition, he has

earned the right to use the Chartered Financial Analyst designation.









____________________

Source: The Chotin Group Corporation. As of August 28, 2006.



16

Chotin Asset Management Corporation

Biographies (cont’d)





 Hilary U. Snyder  Ms. Snyder is a member of the fixed income trading and analytics team. She is responsible for

Investment/Surveillance Analyst maintaining our transaction database and supervises the surveillance and monitoring process. Ms.

Snyder holds a Bachelor of Science degree in Applied Mathematics with an emphasis in Computer

Science from the University of Colorado at Boulder.



 Chris Medema  Mr. Medema is a member of the fixed income trading and analytics team. He supports the portfolio

Investment/Surveillance Analyst managers with credit analysis across all asset classes with an emphasis in residential mortgage

backed securities. His duties extend to surveillance and loss modeling. Prior to joining TCG, Mr.

Medema spent two years working as an analyst for a Colorado based hedge fund group and asset

management firm. He holds Bachelor of Arts degrees in both Mathematics and Economics from the

University of Colorado, Boulder.



 Andy Wolf  Mr. Wolf is a member of the fixed income trading and analytics team. He supports the portfolio

Investment/Surveillance Analyst managers with credit analysis across all asset types and is actively involved in the surveillance and

monitoring process. Prior to joining TCG, Mr. Wolf was an investment analyst concentrating on

commercial loans at Merchants Mortgage and Trust and was a field coordinator for the Joe

Lieberman for President Campaign. He holds a Bachelor of Science degree in Business Management

from the University of Colorado, Boulder.



 David Frederick  Mr. Frederick is responsible for managing all accounting functions at The Chotin Group. Prior to

Vice President/Treasurer joining Chotin in 2005, David served as SVP and CFO of Duke Energy Field Services, the nations

largest natural gas processor headquartered in Denver, CO. David moved to Denver in 1998 from

Houston, Texas, where he held various positions with Duke Energy and its predecessor company,

Pan Energy Corp. David started his career with Deloitte and Touche where he spent seven years in

the audit. David graduated from the University of Houston in 1981 with a BBA in accounting and is a

Certified Public Accountant.









____________________

Source: The Chotin Group Corporation. As of August 28, 2005.



17

Chotin Asset Management Corporation

Biographies (cont’d)





 Richard J. Reisman  Mr. Reisman is responsible for managing all of the legal aspects of the work of Chotin and its

Vice President and General affiliates. Prior to joining Chotin, Mr. Reisman was a senior associate with Skadden, Arps, Slate,

Counsel Meagher & Flom in London, England. Mr. Reisman’s work there was of a general corporate

nature. Before joining Skadden, Mr. Reisman was an associate with Cahill Gordon & Reindel in New

York, specializing in corporate finance. Mr. Reisman received his J.D. from the University of

Chicago Law School and his B.A. from Dartmouth College.



David Frederick  Mr. Frederick is responsible for managing all accounting functions at The Chotin Group. Prior to

Chief Financial Officer joining Chotin in 2005, David served as SVP and CFO of Duke Energy Field Services, the nations

largest natural gas processor headquartered in Denver, CO. David moved to Denver in 1998 from

Houston, Texas, where he held various positions with Duke Energy and its predecessor company,

Pan Energy Corp. David started his career with Deloitte and Touche where he spent seven years in

the audit. David graduated from the University of Houston in 1981 with a BBA in accounting and is a

Certified Public Accountant.









____________________

Source: The Chotin Group Corporation. As of August 28, 2005.



18



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