The second quarter of 2026 delivered one of the best equity rallies in recent memory — and one we needed, given what the first quarter brought. As the war with Iran got underway, risk assets fell sharply, leaving major indices in negative territory by the end of the first quarter.

Then, as oil prices fell from their peak following the June agreement to partially reopen the Strait of Hormuz, and as extraordinary corporate earnings came in well ahead of expectations, markets staged a powerful advance. The war itself remains unresolved. The earnings strength deserves some context, however: the 28.6% year-over-year S&P 500 earnings growth in Q1 was heavily concentrated in mega-cap technology. The “Magnificent 7” — Alphabet, Amazon, Apple, Meta, Microsoft, NVIDIA, and Tesla — grew earnings approximately 45.7% year-over-year, driven by massive AI infrastructure and datacenter spending.4 Excluding this group, earnings growth for the other 493 S&P 500 companies was closer to 11%.4 The AI buildout was, in no uncertain terms, the primary engine of corporate earnings strength in the first half. This concentration in earnings is also part of the reason for the Great Rotation we discuss below — the companies doing most of the earning were not the ones doing most of the returning. Fixed income navigated a more complex path — the oil spike and resulting inflation pressured duration-sensitive bonds — but credit-oriented and tax-exempt instruments performed well. As we enter the second half, we remain constructive on risk assets while watching inflation, the ongoing conflict, and the new Fed leadership closely.

Q2 Equities

The equity recovery in Q2 was powerful and broad. The S&P 500 (represented by SPY) gained 15.1% for the quarter, its best result since Q2 2020. That said, SPY was not even the top domestic performer. Small cap stocks (IWM, the iShares Russell 2000 ETF, which tracks approximately 2,000 smaller U.S. companies) surged 21.4%, benefiting from renewed investor confidence in the domestic growth outlook. Outside the U.S., emerging markets (EEM, the iShares MSCI Emerging Markets ETF, which tracks developing economies including South Korea, Taiwan, India, China, and Brazil) returned 21.1%, driven by the AI and semiconductor cycle in South Korea and Taiwan. Developed international markets (EFA, the iShares MSCI EAFE ETF, which tracks Europe, Australasia, and the Far East) returned 8.6%. Nine of eleven S&P 500 sectors finished the quarter higher.4

One important nuance within the emerging markets story is China. MSCI China fell 6.6% in Q2 and 14.9% year-to-date, as China continued to face domestic economic headwinds distinct from the AI-driven strength elsewhere in the region. The strong EM results were driven primarily by the AI and semiconductor cycle in South Korea and Taiwan, though broad-based gains across India and other emerging markets also contributed.12

Q2 2026 — Equity Market Performance
Total returns, April 1 – June 30, 2026  ·  Source: Koyfin
Q2 2026 equity ETF performance: SPY +15.1%, IWM +21.4%, ACWX +12.4%, EFA +8.6%, EEM +21.1%
Source: Koyfin (July 9, 2026). SPY = SPDR S&P 500 ETF; IWM = iShares Russell 2000 ETF; ACWX = iShares ACWI ex-U.S. ETF; EFA = iShares MSCI EAFE ETF; EEM = iShares MSCI EM ETF. Past performance is not indicative of future results.

H1 2026 Equities

The full first half picture is striking. Four of the five major markets we track outperformed SPY for the first half: EEM led at +25.7%, followed by IWM at +22.6% and ACWX (iShares ACWI ex-U.S. ETF, which tracks global stocks outside the United States) at +14.7%. SPY returned +10.1%. The lone exception was EFA at +9.9%, finishing just below large cap domestic for the half-year.1 Our equity allocations are structured broadly in line with global market capitalizations, and we are currently neutral on geography — a positioning that participated meaningfully in the broad advance.

The most important storyline beneath the headline numbers is the dramatic rotation from growth to value. IWD (the iShares Russell 1000 Value ETF, which tracks large cap value stocks) returned +16.6% year-to-date, while IWF (the iShares Russell 1000 Growth ETF, which tracks large cap growth stocks) returned only +4.5% — a gap of more than 12 percentage points.1 Many are calling this “The Great Rotation.” The chart below tells the story: IWF dropped to approximately -12.5% at its worst during the Iran conflict, while IWD barely went negative throughout the entire period. The divergence accelerated in June, with IWF falling 2.8% for the month while IWD gained 2.2%.1 Economically sensitive sectors — industrials, financials, energy — drove value’s outperformance.

H1 2026 — Value vs. Growth (The Great Rotation)
Total returns, January 2 – June 29, 2026  ·  Source: Koyfin
H1 2026 IWD (Value) +16.6% vs IWF (Growth) +4.5%. IWF dropped to -12.5% during Iran conflict while IWD barely went negative.
Source: Koyfin (July 9, 2026). IWD = iShares Russell 1000 Value ETF; IWF = iShares Russell 1000 Growth ETF. Past performance is not indicative of future results.
H1 2026 — Equity Market Performance (Year-to-Date)
Total returns, January 2 – June 29, 2026  ·  Source: Koyfin
H1 2026 equity performance: EEM +25.7%, IWM +22.6%, ACWX +14.7%, SPY +10.1%, EFA +9.9%. SPY dipped to approximately -5% in late March before recovering.
Source: Koyfin (July 9, 2026). Past performance is not indicative of future results.

Small cap stocks tend to appreciate more than large caps in strong market environments, due to their higher operating leverage and sensitivity to domestic economic conditions. This pattern held clearly in H1 2026. That said, small cap stocks have meaningfully underperformed large cap stocks over the past decade — IWM’s 10-year annualized return of 11.4% compares to 15.3% for SPY over the same period.11 This is one important reason we prefer to express our smaller company exposure through private equity rather than public small cap stocks. We discuss this in the Positioning section below.

The S&P 500 entered 2026 at approximately 22x forward earnings and now trades at approximately 20x, despite being up roughly 10% year-to-date.12 Earnings growth has outpaced price appreciation, compressing the multiple — a generally healthy dynamic. The risk, as always, is that if earnings disappoint and multiples contract simultaneously, we could see a meaningful correction.

Q2 Fixed Income

Fixed income in Q2 was a story of credit outperforming duration. AGG (the iShares Core U.S. Bond ETF, which tracks investment-grade U.S. bonds including Treasuries, mortgage-backed securities, and corporate bonds) returned +0.7% for the quarter — a modest positive that masks a turbulent mid-quarter path. AGG fell approximately 0.9% in May as the oil spike pushed inflation fears to a peak, before recovering as energy prices normalized. MUB (the iShares National Muni Bond ETF, which tracks investment-grade tax-exempt bonds issued by U.S. states and municipalities) was the quarter’s best performer at +2.2%. HYG (the iShares High Yield Corporate Bond ETF) returned +2.1% as credit spreads tightened. FLOT (the iShares Floating Rate Bond ETF, whose interest payments reset with market rates rather than paying a fixed coupon) returned a steady +1.3%.1

Q2 2026 — Fixed Income Performance
Total returns, April 1 – June 30, 2026  ·  Source: Koyfin
Q2 2026 fixed income: MUB +2.2%, HYG +2.1%, FLOT +1.3%, AGG +0.7%. AGG dipped to approximately -0.9% in mid-May.
Source: Koyfin (July 9, 2026). AGG = iShares Core U.S. Bond ETF; HYG = iShares High Yield Bond ETF; FLOT = iShares Floating Rate ETF; MUB = iShares Muni Bond ETF. Past performance is not indicative of future results.

The 10-year Treasury rose from 4.3% on March 31 to a peak of 4.7% in May before settling at 4.5% by June 30 — all while the Fed kept rates on hold at 3.5%–3.75%.5 That move in the long end reflected the market’s own assessment of inflation risk and long-run fiscal concerns, not a change in policy. New Fed Chairman Kevin Warsh’s first FOMC meeting on June 16-17 reinforced a hawkish signal: nine of the 19 policymakers projected a rate hike by year-end, with markets pricing approximately a 49% probability of a September increase.7

H1 2026 Fixed Income

Looking at the full first half, FLOT was the top fixed income performer at +2.1%, despite finishing third in Q2. The reason is visible in the chart below: when the Iran conflict and inflation shock hit in late February and March, HYG fell to approximately -1.3% at its worst and MUB to approximately -0.8%, while FLOT barely dipped below zero. That stability in Q1 gave FLOT a head start that held through the half, despite strong recoveries in credit and municipals in Q2.1

H1 2026 — Fixed Income Performance (Year-to-Date)
Total returns, January 2 – June 29, 2026  ·  Source: Koyfin
H1 2026 fixed income: FLOT +2.1%, MUB +1.8%, HYG +1.7%, AGG +0.7%
Source: Koyfin (July 9, 2026). Past performance is not indicative of future results.

Looking ahead, we find municipal bonds particularly attractive at current levels. Tax equivalent yields — the pre-tax return a taxable bond would need to generate to match a muni’s after-tax income — are running at historically elevated levels, as we detail in the Positioning section.15 We are actively allocating clients to municipal bonds as part of our H2 positioning.

U.S. Treasury Yield Curve — Four Snapshots
Interest rates at selected quarter-end dates, September 2025 through June 2026
US Treasury yield curves at 9/30/2025, 12/31/2025, 3/31/2026, and 6/30/2026
Sources: Federal Reserve H.15 data; Koyfin. The chart shows how the Fed’s three rate cuts in H2 2025 drove the short end sharply lower, followed by a partial reversal in 2026 as inflation re-accelerated. The long end (20-year approaching 5.0%) reflects fiscal and inflation concerns that the Fed cannot directly control through its policy rate.

Macro Environment

The most significant macro event of the half-year was the Iran conflict. Its economic impact — an energy price shock, inflation spike, and equity market correction followed by a powerful recovery — played out over the course of a few months. The Strait of Hormuz closure was a near-worst-case supply disruption scenario. The fact that markets recovered so fully speaks to the strength of the underlying earnings and economic backdrop.

The Federal Reserve transition is worth watching closely. Under Jerome Powell, markets grew accustomed to detailed forward guidance and transparent communication. Chairman Warsh has signaled a different approach — less forward guidance, a clear inflation-fighting priority, and a willingness to hike if needed. This is not necessarily a negative, but it does mean more uncertainty in the near-term rate environment than investors have been accustomed to.


Positioning

As noted earlier, our equity allocations are structured broadly in line with global market capitalizations and we are currently neutral on geography. One deliberate exception is our exclusion of U.S. small cap public stocks in favor of private equity, the rationale for which we discuss below.

The most dynamic and fastest-growing companies today increasingly choose to stay private, avoiding the regulatory burden and short-term earnings pressure that accompanies public listing. The number of U.S. publicly listed companies peaked at approximately 7,300 in 1996 and has since fallen to approximately 4,300. Since 2000, the number of U.S. PE-backed companies has grown from approximately 1,900 to more than 11,500. Private equity now represents more than 85% of companies with revenues above $100 million.8,9,10 The SpaceX IPO — the company staying private for 24 years before going public — is the clearest illustration of this pattern. Reports that OpenAI and Anthropic have since filed IPO paperwork suggest the next wave is coming. Each of these companies was built and grew its enterprise value entirely in private hands.12

The Migration from Public to Private Markets
U.S. publicly listed companies vs. U.S. PE-backed companies, 1996–2024 (approximate)
U.S. publicly listed companies U.S. PE-backed companies
Sources: World Bank Global Financial Development Database; Jamie Dimon, JPMorgan Annual Shareholder Letter (2025); Citizens Financial Group (2024); EQT Group. Intermediate-year PE-backed figures are estimates interpolated between confirmed data points.

In fixed income, as discussed above, we find municipal bonds particularly attractive at current tax equivalent yield levels and are actively allocating clients there. Municipal bonds carry meaningful duration — longer than shorter-term instruments — but we believe the tax-exempt income available at current rate levels more than compensates for that interest rate exposure. The Bloomberg Municipal Bond Index yield-to-worst stood at approximately 3.6% as of mid-June, which translates to a tax-equivalent yield of approximately 6.1% for investors in the top federal bracket (37% rate plus 3.8% net investment income tax) — compared to an after-tax yield of roughly 2.6% on a 10-year Treasury at the same rate.15 Nuveen’s Q2 2026 municipal market update puts the broad muni index tax-equivalent yield at 6.4% versus 4.6% for the Bloomberg U.S. Aggregate Bond Index.15

In alternatives, we continue to invest in private credit and private equity. We are also increasing our allocation to real assets — specifically real estate and infrastructure — expressed through semi-liquid structures such as interval funds, tender offer funds, and private REITs. We do not allocate to publicly traded REITs. Despite holding real estate as an underlying asset, public REITs trade like equities and carry equity-like volatility — historically comparable to or exceeding that of large cap stocks and approaching small cap levels — which defeats the purpose of adding real estate as a diversifier.15 The semi-liquid structures we favor provide access to the same underlying assets with the inflation protection, income generation, and portfolio diversification we are seeking — without the daily mark-to-market volatility of public markets. As with all of our alternative allocations, these structures require the same diligence around liquidity mechanics and investor composition that we discussed in our recent article on semi-liquid funds.

As always, please reach out with any questions about how our current positioning applies to your specific portfolio.