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Top 10 US Ideas Quarterly Q1 Top 10 Ideas Strategy Equity | 03 January 2017 Corrected Top 10 US Ideas – 1Q17 The backdrop for risk assets has changed dramatically over the past year. As Michael Hartnett pointed out, 2016 saw global interest rates fall to 5,000-year lows and the likely end of what has been the greatest bull market in bonds ever. We experienced a historic US Presidential election and Republican sweep of Congress on November 9th. Later that same month, OPEC reached a historic deal to reduce crude production by 1.2mn b/d with non-OPEC producers delivering an additional 600k b/d of cuts – the first such joint curb since 1998. Risk assets responded with 30-year Treasury reaching a yield of 2.088% in July, US equity markets reaching all-time highs, and oil prices rallying more than 40% since the start of the year. Given the Republican sweep - and the resulting likelihood that the logjam of Washington gridlock will be broken - our Top 10 stock selections are more heavily geared toward companies that may benefit from increased fiscal stimulus, a more pro-business agenda, and/or tax-policy reform. Our current strategy stands in stark contrast to our stance last year of looking for defensive growth ideas. United States Alpha Generation Research MLPF&S Anthony Cassamassino Strategist MLPF&S +1 212 449 6874 anthony.cassamassino@baml.com Derek Harris Strategist MLPF&S +1 646 743 0218 derek.harris@baml.com Eight Buys and two Underperforms Our 1Q17 list includes eight Buys and two Underperforms across six sectors. Our Buys are Aetna Inc, Dover Corp, General Dynamics, Hess, MGM Resorts, Norfolk Southern, SVB Financial, and Texas Instruments. Our Underperforms are Consolidated Edison, and TripAdvisor. How the list will be maintained and updated We will publish this list at the beginning of each quarter. Ideas will generally remain on the list through the quarter unless coverage is dropped or the recommendation changes. Any security which is removed will not be replaced. If there are any changes to the list during the quarter we will publish the change in a research report. Securities are intended to stay on the list for one quarter, though some may be chosen for the next quarter’s list. We will publish performance quarterly Unauthorized redistribution of this report is prohibited. This report is intended for amanda.ens@baml.com Table 1: Top 10 US Ideas List – 1Q17 Company Ticker Analyst Rating Recommendation Price PO Mkt Cap (bn) Aetna Inc AET Fischbeck,Kevin B-1-7 BUY $124.45 $149.00 $44,657.00 Dover Corp DOV Obin,Andrew B-1-7 BUY $75.19 $85.00 $11,921.00 General Dynamics GD Epstein,Ronald J. B-1-7 BUY $173.21 $200.00 $57,215.00 Hess HES Leggate,Doug B-1-7 BUY $62.90 $80.00 $19,090.00 MGM Resorts MGM Kelley,Shaun C-1-9 BUY $28.50 $33.00 $11,993.00 Norfolk Southern NSC Hoexter,Ken B-1-7 BUY $108.82 $122.00 $33,393.00 SVB Financial SIVB Poonawala,Ebrahim B-1-9 BUY $170.38 $190.00 $8,584.00 Texas Instr. TXN Arya,Vivek B-1-7 BUY $74.15 $82.00 $73,899.00 Consolidated Edison ED Chin,Brian A-3-7 UNDERPERFORM $74.07 $59.00 $20,526.00 TripAdvisor TRIP Schindler,Nat C-3-9 UNDERPERFORM $46.95 $41.00 $9,071.00 Source: BofA Merrill Lynch Global Research BofA Merrill Lynch does and seeks to do business with issuers covered in its research reports. As a result, investors should be aware that the firm may have a conflict of interest that could affect the objectivity of this report. Investors should consider this report as only a single factor in making their investment decision. Refer to important disclosures on page 27 to 30. Analyst Certification on page 17. Price Objective Basis/Risk on page 15. 11698831 Timestamp: 03 January 2017 12:05AM EST Top 10 US Ideas Quarterly Our Top 10 US Ideas are based on our view that these companies could have the most significant market and business related catalysts over the next three months. The list reflects primarily a bottoms-up approach, with calendar-specific events noted for most stocks. We constructed our list by canvassing BofAML Fundamental Equity Research analysts in order to find 10 BofAML-covered stocks which we think will significantly outperform or underperform peers during the quarter. We considered only Buy-rated names for outperform ideas and Underperform-rated names for underperform ideas. We then narrowed the list after consulting our Equity Research colleagues. To be eligible for the list, the stock must be covered by BofA Merrill Lynch AMRS fundamental equity analysts with a rating of Buy or Underperform, for long and short stock recommendations, respectively. Stocks will be chosen on a discretionary basis by the Alpha Generation team, which currently includes strategists with experience choosing stocks for BofAML’s US 1 list. Stocks will be chosen for the list using a bottoms-up approach after taking into account the views of the relevant BofA Merrill Lynch Fundamental Equity analyst and upcoming catalysts. Diversity of the list and BofAML macro views will also be factors in choosing stocks for the list. Stocks on the list will generally remain on the list during the quarter. However, a stock will be removed interim quarter if considered ineligible due to a change in the stock’s fundamental rating, or if the stock is no long covered by BofA Merrill Lynch fundamental Equity Research. When stocks are removed during the quarter, they will not be replaced. Stocks will generally be removed from the list at the end of the quarter in conjunction with the publication of the next quarter’s list, but may on select occasions remain on the list if the identified catalyst remains relevant or a new catalyst is expected to drive the requisite over/under performance. Any intra-quarter actions to the list will be announced in a research report. The Top 10 list will be published on or close to the first day of each quarter. In addition, we may also publish research reports updating the catalysts’ status or other news on particular stocks during the quarter. How the list will be maintained and updated We will publish this list at the beginning of each quarter. Ideas will generally remain on the list through the quarter unless coverage is dropped or the recommendation changes. Any security which is removed will not be replaced. If there are any changes to the list during the quarter we will promptly publish a note explaining the change. Securities are intended to stay on the list for one quarter, though some may be chosen again for the next quarter’s list. 2 Top 10 US Ideas Quarterly | 03 January 2017 Aetna (AET) Kevin Fischbeck +1 646 855 5948 Research Analyst, MLPF&S Buy, PO $149 1Q investment thesis Based on past precedence, our view is that the AET/HUM deal is more likely than not to be approved by the courts (ruling likely to come in January 2017). PF 2018 earnings should be close to $11.50 (vs $9.70 consensus), even before taking into account the upside from tax reform (+15% to EPS) and rising interest rates (+5%). In the event that the deal breaks, we see little downside and potential upside in 1Q17 in the form of capital deployment (AET remains underlevered and in the absence of a deal could look to aggressively repurchase stock). Current estimates do not include share repurchase and based on its history of repurchasing shares using free cash flow and its balance sheet capacity, we expect AET to repurchase a significant amount (~10%) of its shares in 2017 post deal break, providing initial downside support and ultimately driving upside to Street estimates. Table 1: Aetna key stock data Industry Managed Care Market Cap (mn) $44,657 Price $124.45 P/E (2017) 14.4x % of sell-side rated Buy 70.0% Short interest % of float 2.25% Source: Bloomberg and BofA Merrill Lynch Global Research estimates Deregulation/Gov’t Legislation: Repeal and Replace of the ACA creates some uncertainty, but neither AET nor HUM derive a significant amount of EPS from the ACA. Meanwhile, Republicans have historically supported Medicare Advantage (80% of HUM’s revenue), and we expect a stronger rate environment under this Administration than over the past 8 years. Tax Policy: As a domestic only company with a relatively high tax rate (est. 35% in 2017), AET would benefit from tax reform. We believe that some benefit would be lost to minimum MLR rebates or competition, but if taxes are lowered 15%, then we assume that they keep about 2/3 of the benefit (19% to EPS). Catalysts: Deal resolution, capital allocation update, tax reform, rising interest rates. Latest report: MCO rally has just begun; beneficiaries of the non-Health Care upside from Trump 1Q risks: Risks to the downside are courts not approving the HUM acquisition, lowerthan-expected membership growth and higher than expected cost trend. CMS will issue the rate update for 2018 for Medicare Advantage in late February, a reg which we expect to be benign, but which could be worse than expected. Company Description: Aetna is one of the nation's largest managed care organizations, covering roughly 23 million members. The company focuses on three main business segments: Health Care (health insurance, dental, behavioral health and pharmacy benefit Top 10 US Ideas Quarterly | 03 January 2017 3 products), Group Insurance (including life, disability and long term care insurance products) and Large Case Pension (a legacy business which is largely in runoff). Dover (DOV) Andrew Obin +1 646 855 1817 Research Analyst, MLPF&S Buy, PO $85 1Q investment thesis We think the Street is underestimating ’17 EPS upside potential from Energy recovery given the segment’s close correlation to N.A. rig count and short-cycle nature of the business, as well as incremental accretion from Wayne acquisition. DOV is expected to host an analyst dinner on January 12 th which will provide a 4Q update and preview 2017 results. We think the meeting will be a positive catalyst for the stock, providing more visibility on Energy orders post-OPEC meeting, highlighting sustainability of the EMV cycle in Wayne into ’19. Investors will also likely get an update on execution turnaround in the Refrigeration business, removing one of the biggest overhangs on the stock. Table 1: Dover key stock data Industry Industrial Machinery Market Cap (mn) $11,921 Price $75.19 P/E (2017) 19.6x % of sell-side rated Buy 25.0% Short interest % of float 1.54% Source: Bloomberg and BofA Merrill Lynch Global Research estimates Deregulation/Gov’t Legislation: We expect Trump’s administration to prioritize US energy independence, with deregulation benefiting domestic shale produces, which should be an attractive tailwind to DOV’s Energy segment. Tax Policy: Our estimates are based on 29% tax rate in ‘17/18. We calculate that under Ryan’s proposed plan, we can see about 19% upside to EPS. We estimate that under Trump’s proposed plan, we can see about 24% upside to EPS. Catalysts: January 12 th – investor dinner with management January 26 th – 4Q results Rig count release Latest report: Dover Corp: Adjusting for Wayne, EMV cycle extension; Rig count going up, LII read-across 1Q risks: With so much of DOV’s EPS upside tied to Energy segment recovery, we view oil price volatility (from stronger US$ or other unexpected macro headlines) as the biggest risk to our thesis. Weaker-than-expected execution in Refrigeration or Fluid business would be another risk, offsetting Energy upside. 4 Top 10 US Ideas Quarterly | 03 January 2017 Company Description: Dover is a diversified, global manufacturer of industrial products. It comprises more than 30 independent companies that operate in four segments: Refrigeration & Food Equipment, Fluids, Energy, and Engineered Systems. General Dynamics (GD) Ronald Epstein +1 646 855 5695 Research Analyst, MLPF&S Buy, PO $200 1Q investment thesis General Dynamics is a defensive large cap value stock with potential cyclical growth. The company has a history of annual dividend increases with a dividend yield of 1.7%. Concerns about weakening demand for Gulfstream business jets in General Dynamic’s Aerospace segment have weighed down sentiment. However, using a sum-of-the-parts analysis that values GD’s defense businesses in line with the pure play defense average, this would imply that GD’s Aerospace segment is trading at a significant discount to the market at 12x P/E multiple on 2018E earnings. Considering the strength in Gulfstream’s product portfolio and margin performance, we would expect Aerospace to trade at least at 18x P/E multiple on 2018E earnings. Table 1: General Dynamics key stock data Industry Aerospace & Defense Market Cap (mn) $57,215 Price $173.21 P/E (2017)* 17.9x % of sell-side rated Buy 76.2% Short interest % of float 1.02% Source: Bloomberg and BofA Merrill Lynch Global Research estimates Gov’t Legislation: 56% of sales are from the US government General Dynamics’ primary customer is the US Department of Defense, which accounted for 47% of total sales in 2015. The remaining 9% are to other non-DoD US government agencies like the intelligence community. For the military, which is a defensive sector, GD is engaged in engineering, manufacturing, and support of land and expeditionary combat vehicles and systems, armaments, munitions, and shipbuilding and marine systems. Major products include Virginia-class nuclear-powered submarine and Ohio class ballistic nuclear submarine replacement, Arleigh Burke-class Aegis destroyer, Abrams M1A2 tank, Stryker 8-wheeled assault vehicle, medium-caliber munitions and gun systems, tactical and strategic mission systems. The company also provides information systems and technologies. Disruptor: Gulfstream G650 has unrivaled performance in the most profitable business jet market segment There is no direct competitor aircraft currently in service in the market to match the performance of the Gulfstream G650/650ER. The G650ER has a range of 7,500 nautical miles at Mach 0.85, but can fly faster at Mach 0.90 with a range of 6,400 nautical miles. The Dassault Falcon 8X has a range of only 6,450 nautical miles. Meanwhile, Bombardier’s response to the G650 has been delayed another year with the entry into service of the Global 7000 (range of 7,300 nautical miles) in 2H18. Gulfstream book-tobill in 3Q16 was 1:1 on a dollar value basis and 1.2:1 on an aircraft unit basis. In our view, market share gains in a soft demand environment could provide Gulfstream a solid foundation to bridge the Gulfstream G450/550 to the G500/600. Top 10 US Ideas Quarterly | 03 January 2017 5 Catalysts: Stable Aerospace earnings & US defense spending Operating weakness for Bombardier’s Global family, which competes with the Gulfstream family, has weighed down investor sentiment for large cabin business jets and General Dynamics. However, Gulfstream’s more conservative production rates, attractive product positioning, higher quality backlog, and better operating performance compared to Bombardier lower Gulfstream’s near- and medium-term earnings risks, in our view. The key catalyst for General Dynamics is the upcoming earnings result that demonstrates how EBIT in the Aerospace segment remains stable despite a more tepid market outlook from Bombardier. We continue to view GD as a beneficiary of positive inflection in US defense spending. We expect the recent Republican victory in the White House and the Senate to be seen as incrementally positive for defense. Political control is a key driver of defense spending, and defense stock valuations are tied to changes in defense spending related to the modernization accounts. Our Political Control Model (PCM) analysis highlights a Republican President and Republican Senate is the best case for Budget Authority in defense modernization accounts. Our PCM analysis suggests that the Republican sweep could increase the Budget Authority for defense investment accounts by a CAGR of 12- 13% (FY17E-21E). This compares to the BofAML forecast of a 5% CAGR and the FY17 Green Book forecast of a 1% CAGR. Additionally, GD’s Marine Systems segment is a direct beneficiary of the US pivot to the Pacific. The Pacific is a hotbed of maritime activity particularly as China expands its territorial waters. As the US focus on naval superiority strengthens, we might see upside to shipbuilding spending. Latest report: General Dynamics: Gulfstream still undervalued; raise PO to $200 and reiterate Buy 30 November 2016 1Q risks: large cabin business jets market deterioration and US defense spending There is risk of market deterioration in large cabin business jets that could increase earnings risks for Gulfstream. Additionally, delays in government contracting or lower than expected increase in US defense spending could provide downside risks to our estimates. Company Description General Dynamics is a major US government contractor engaged in combat vehicles and systems, armaments, munitions, ordnance, shipbuilding and information systems and technologies. It is also the parent company of Gulfstream in its Aerospace segment, which is the most profitable airplane manufacturing company in the world. Consolidated Edison (ED) Brian Chin +1 646 855 5855 Research Analyst, MLPF&S Underperform, PO $59 1Q17 investment thesis Since the November elections, utility valuations have not adequately adjusted to the rapid shift towards a rising-rate environment and have decoupled from historically predicative valuation patterns. Looking at studies of 10yr Yields v. Utility PEs, BBB Yields v. Utility PEs, and Utility Div. Yields v. Rates are the best examples of this 6 Top 10 US Ideas Quarterly | 03 January 2017 dislocation (more metrics can be found in our Alternating Currents Weekly). We rate ED Underweight to take advantage of this sector dislocation. ED on its own is fundamentally overvalued. ED trades at a 0.5x premium to its peers despite having slower than average growth prospects, increasing regulatory complexity, and the overhanging risk of fines for the Harlem explosion. Table 1: ConEd key stock data Industry US Electric Utilities Market Cap (mn) $22,400 Price $74.07 Total Debt / 2019 EBITDA 3.88 % of sell-side rated Sell 26.3% Short interest % of float 3.94% Source: Bloomberg and BofA Merrill Lynch Global Research estimates Not your grandmothers ConEd – increasing complexity changes investment story ConEd is facing very slow growth electric demand growth in its utilities with 0.2% y/y growth in its CECONY subsidiary through 20201 and -0.1% growth in its O&R subsidiary. To offset this slow growth, ConEd has been increasing the complexity of its business by purchasing gas and electric transmission assets which have higher growth potential but face more market risk (most notably the JV with Crestwood in the Stagecoach midstream pipeline system). Furthermore, the regulatory regime in New York is undergoing a fundamental shift as the Reforming Energy Vision (REV) program is implemented. REV seeks to fundamentally change how utilities are compensated by creating more of a ‘platform’ for energy delivery. Slow growth, changing business mix, and new regulatory constructs add considerable risk to what used to be a “go to” vanilla regulated utility. An overvalued Sector and Potential Catalysts For a long time, ConEd was viewed as the quintessential utility and, during the run-up in Utility valuations in 2016 its shares outperformed despite its weakening fundamentals. As the story becomes more complex and the utility sector adjusts to lower valuation we would expect ED to underperform with a similar symmetry to other utility stocks. Latest reports: Recent BofA Merrill Lynch Global Research Reports Title: Subtitle Primary Author Date Published Utilities: Fed promises more hikes; utes face more downside Brian Chin 15 December 2016 risk in early 2017 Utilities: Alternating Currents Weekly Brian Chin 18 December 2016 1Q17 risks: Risks to our thesis are primarily macro related. If utility sector valuations remain disconnected from historical fundamentals for the quarter or if rising interest rates significantly reverse course our Underweight rating on ConEd could not materialize. Company Description: Consolidated Edison (ED) is the owner of Consolidated Edison Company of New York (CECONY) and Orange & Rockland Utilities (O&R) providing electric, gas and steam service to 3.5 million customers in New York City and the northern suburbs. ConEd also has a transmission segment with gas pipeline, storage, and electric transmission. Finally, ConEd has three competitive energy businesses: ConEd Development (energy infrastructure), Energy (wholesale services), and Solutions (retail services). Top 10 US Ideas Quarterly | 03 January 2017 7 Hess Corporation (HES) Doug Leggate +1 713 247 6013 Research Analyst, MLPF&S Buy, PO $80 1Q17 investment thesis Broad expectations of a pro-energy agenda from the incoming administration set a theoretically constructive backdrop for the US oils. Along with the tailwind from renewed OPEC support for oil prices, we view the broader energy sector as a momentum play in the early part of 2017 where stock specific catalysts can re-emerge to differentiate relative performance within the large cap US oils. We view Hess as the most catalyst rich large cap US E&P for 2017 with a return to growth and disproportionate exploration risk from a company with the highest cash margins in the sector, second best balance sheet and significant oil leverage to our base case that is an oil recovery in 2017. Hess remains amongst our top ideas in the US large cap oil sector for 2017, and we retain our Buy rating, and $80 PO. Table 1: Hess key stock data Industry US oil and gas exploration and production Market Cap (mn) $19,090 Price $62.90 EV/Debt adjusted cash flow (2017)* 9.4x % of sell-side rated Buy 46.4% Short interest % of float 8.52% Source: Bloomberg and BofA Merrill Lynch Global Research estimates Deregulation / Gov’t Legislation While the potential for a less onerous regulatory backdrop, and greater access to Federal lands for exploration and development, the majority of current activity remains dominated by private lands thereby limiting any material changes arising from a Republican administration. The exception is the potential for more receptive backdrop for infrastructure development that can improve regional pricing through improved access to takeaway capacity. Tax Policy: For the majority of the US E&P’s, changes in corporate tax rates have negligible impact given that substantial net operating losses and deferred tax credits means that cash taxes remain de minimis for the foreseeable future. Catalysts: News flow starts with an expected capex budget unchanged from 2016 at ~$2bn, the company has stated it expects a return to drilling in the Bakken with a stated ramp up to 6 rigs from 2 currently returning the play to growth in 2017.. The first Guyana development (Liza) expected to achieve FID by 2Q17 and which we expect to confirm industry leading economics. Start-up of the first of two major developments – the North Malay basin gas play in 3Q17, putting Hess back on a growth track and turning attention to the Stampede start up in the US GoM in early 2Q18. In the background is an exploration test every 45-60 days any one of which could materially change the scale of the Hess business model of the next decade. 8 Top 10 US Ideas Quarterly | 03 January 2017 Latest reports: Tales from the road (Dec 1, 2016); Speculation builds over Payara (Dec 19, 2016) 1Q17 risks: We expect a supportive commodity backdrop, spending clarity and confirmed return to growth all punctuated by a steady stream of large scale exploration news flow to support relative performance for Hess in 1Q17. Greatest risk to the broader energy sector comes from adherence of the OPEC agreement to support oil prices through coordinated production cuts; With this backdrop note that Hess retains one of the most resilient balance sheets in the sector, with adjusted net debt / cap of just 14% and $2.9bn of net cash on the balance sheet at end 3Q16. Company Description: Hess Corp (HES) is a mid-sized oil & gas company with 1.0bn boe of proved reserves at end 2015. E&P operations are focused in the US onshore, deep water GOM, North Sea, Guyana, West Africa, and Asia. MGM Resorts International (MGM) Shaun Kelley +1 646 855 1005 Research Analyst, MLPF&S Buy, PO $33 1Q investment thesis MGM is a levered play to improving/accelerating US economic growth. The US makes up 80% of EBITDA (70% Vegas, 20% Macau, 10% US regional) and the company has 4-5x net debt/EBITDA which is high, but coming down to under 4x by end of 2017 which could allow for a possible upgrade to investment grade by the end of 2017 or early 2018. MGM has high operating leverage (50%+ flow through of revenues) and should benefit from any macroeconomic improvement as well as already healthy/strong Las Vegas fundamentals (visitation +3% YTD, RevPAR +6% which is one of best hotel markets in the US). MGM benefits from both consumer (80%) and business (20%) travel. There is zero supply growth in Las Vegas the next 2-3 years and virtually no Airbnb/disruption risk as staying at integrated casino resorts on the Strip is key to the experience. MGM should see accelerating growth in 2017 to a very high +24% Y/Y on an organic basis. We think this is some of the highest growth we will see in the Gaming, Lodging & Leisure industries. MGM should also see a meaningful free cash flow inflection in 2017 as capex falls off dramatically after its 2 new property openings in Washington DC and Cotai/Macau. Table 1: MGM key stock data Industry Gaming Market Cap (mn) $11,993 Price $28.50 P/E (2017) 21.6x % of sell-side rated Buy 95.7% Short interest % of float 2.94% Source: Bloomberg and BofA Merrill Lynch Global Research estimates Top 10 US Ideas Quarterly | 03 January 2017 9 Deregulation/Gov’t Legislation: There aren’t any clear/obvious changes here that would impact MGM. As a labor intensive business, changes to overtime rules or the Affordable Care Act as it relates to company level costs could be modestly beneficial. Tax Policy: MGM will be a cash tax payer in 2017. Tax policy should be mixed. While they get some meaningful interest shield from their decent amount of debt, they also have relatively high capex that could benefit them if expensed as incurred. Import tariffs should be limited in impact as it’s mostly a domestic, services based business with limited COGS. Catalysts: ConAgg should generate RevPAR tailwinds. RevPAR should accelerate in Q1 and could be up double digits in the quarter driven by a strong convention calendar, headlined by the ConAgg convention which comes only once every 3 years. MGM also opened its $1.4B National Harbor casino outside of Washington on December 8 th . The first data points here on revenues will come in early January. MGM’s Cotai casino in Macau opens in 2Q17 and is a new $3B property. We believe expectations are reasonably low and revenues are still strong in Macau (+ double digits in 4Q). Despite recent softness, Macau peers still trade at premiums to core MGM Latest report: MGM Resorts International: Notes from the road: MGM National Harbor - the new standard for regionals 1Q risks: Macau sentiment has been fading recently as the RMB continues to depreciate and investors seek new growth opportunities domestically given the large cyclical rotations occurring in other sectors. Company Description: MGM, is a global hotel and casino gaming company, owns and operates 19 properties located in NV, MD, MS, MI, IL and Macau. It owns a 50% stake in its CityCenter joint venture on the Las Vegas Strip and a 77% interest in MGM Growth Properties, a publicly traded gaming focused real estate investment trust (REIT). Norfolk Southern (NSC) Ken Hoexter +1 646 855 1498 Research Analyst, MLPF&S Buy, PO $122 1Q investment thesis Norfolk Southern is benefiting from a volume inflection, with 9 consecutive weeks of carload growth year-over-year, after nearly 2 years of sustained negative carload declines. Aside from the ongoing inflection in data, the company should benefit in 2017 from its own structural efficiency program and many potential macro shifts currently under President-elect Trump’s Administration. The new management team (Jim Squires was named CEO in 2015) is working to change the culture and business processes, and has delivered for a few quarters. It set operating targets for the first time in company history, targeting $650 million in efficiency gains (+25% to 2015 EPS) and a 65% operating ratio by 2020. It also set $250 million in efficiency gains and a sub-70% operating ratio in 2016, allowing it to immediate progress. In January, management has noted it will further detail its efficiency gain targets, which could be a near-term catalyst for the shares. Under Trump’s proposal’s, NS could benefit from a lower tax 10 Top 10 US Ideas Quarterly | 03 January 2017 rate, given its 37% current effective tax rate (at 30% adds $10 to valuation and at 20% adds $25 to valuation), as well as additional infrastructure spend (more aggregates, cement, rebar, etc…), focus on domestic manufacturing, and repatriation of capital, which could aid GDP growth. We target NSC to post sustained double-digit EPS growth and significantly improve free cash flow. Table 1: Norfolk Southern key stock data Industry Railroad Market Cap (mn) $33,393 Price $108.82 P/E (2017) 17.3x % of sell-side rated Buy 44.8% Short interest % of float 1.19% Source: Bloomberg and BofA Merrill Lynch Global Research estimates Deregulation/Gov’t Legislation: The Surface Transportation Board, an independent governing body, formerly under the Department of Transportation, is set for a significant turnover, with a Republican taking control of the chairmanship, and 2 new members being added to the 5-person Board (up to this year the STB was a 3 member Board). The potential for negative impacts from mandatory open access and rate of return calculation adjustments may be reduced given the change of administration, which would be a positive for the railroad group. Tax Policy: Given their domestic focus, Transportation companies are the highest effective tax payers in the Industrial and Basic Materials group, with the U.S.-based railroads averaging a 37% effective tax rate. At a 20% tax-rate, EPS would jump nearly 30% (though full capex expensing could reduce EBIT to offset a sizeable portion of the gain). Additionally, cross-border tax increasing cost of goods sold for manufacturing goods could slow GDP, impacting carload growth over time. Catalysts: Near term catalysts include accelerating carload growth, coal turning positive for the rail industry this week, after 90 consecutive down weeks, and NS’s upcoming January promise for additional details on its targeted efficiency gains. The company is set to
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Strategy - Epstein Files Document HOUSE_OVERSIGHT_014622

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