Tis the season to be overly optimistic about the year ahead of us. We reflect upon 2020 and commit (for about a month?) to New Year’s resolutions that will help us participate in what will undoubtedly be a better year than almost any prior. I’m not talking about you and me. I am talking about the U.S. equity market. The MSCI U.S. Index is comprised of 618 companies that represent large and mid-cap companies. It covers approximately 85 percent of U.S. market capitalization. The consensus expectation for aggregate earnings per share of this index is 20 percent for 2021….