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HomeMy WebLinkAboutICMA Retirement Corp ADMINISTRATIVE SERVICES AGREEMENT Between ICMA Retirement Corporation and City of Oshkosh Type: 457 Account#: 300037 Type: 401 Account#: 106718 RS Plan numbers 300037, 106718 ADMINISTRATIVE SERVICES AGREEMENT This Administrative Services Agreement("Agreement"), made as of the 7 day of Feb , 2014 (herein referred to as the "Inception Date"), between the International City Management Association Retirement Corporation ("ICMA-RC"), a nonprofit corporation organized and existing under the laws of the State of Delaware, and the City of Oshkosh("Employer"), a City organized and existing under the laws of the State of Wisconsin with an office at 215 Church Avenue, Oshkosh, Wisconsin 54903. RECITALS Employer acts as public plan sponsor of a retirement plan("Plan"), and in that capacity, has responsibility to obtain administrative services and investment alternatives for the Plan; VantageTrust(the"Trust") is a group trust established and maintained in accordance with New Hampshire Revised Statutes Annotated section 391:1 and Internal Revenue Service Revenue Ruling 81-100, 1981-1 C.B. 326,which provides for the commingled investment of retirement funds held by various state and local governmental units for their employees; ICMA-RC acts as investment adviser to VantageTrust Company,the Trustee of the Trust; ICMA-RC has designed, and the Trust offers, a series of separate funds (the "Funds") for the investment of plan assets as referenced in the Trust's principal disclosure document, "Making Sound Investment Decisions: A Retirement Investment Guide" and the accompanying VantageTrust Fund Fees and Expenses document ("Retirement Investment Guide"). The Funds are available only to public employers and only through the Trust and ICMA-RC. In addition to serving as investment adviser to the Trust, ICMA-RC provides a range of services to public employers for the operation of employee retirement plans including, but not limited to, communications concerning investment alternatives, account maintenance, account recordkeeping, investment and tax reporting,transaction processing, benefit disbursement, and asset management. 2 Plan numbers 300037, 106718 AGREEMENTS 1. Appointment of ICMA-RC Employer hereby appoints ICMA-RC as Administrator of the Plan to perform all nondiscretionary functions necessary for the administration of the Plan. The functions to be performed by ICMA-RC shall be those set forth in Exhibit A to this Agreement. 2. Adoption of Trust Employer has adopted the Declaration of Trust of VantageTrust Company and agrees to the commingled investment of assets of the Plan within the Trust. Employer agrees that operation of the Plan and the investment, management, and distribution of amounts deposited in the Trust shall be subject to the Declaration of Trust, as it may be amended from time to time and shall also be subject to terms and conditions set forth in disclosure documents (such as the Retirement Investment Guide or Employer Bulletins)as those terms and conditions may be adjusted from time to time. 3. Exclusivity Agreement Employer agrees that for the initial or succeeding term of this Agreement specified in Section 10, so long as ICMA-RC continues to perform in all material respects the services to be performed by it under this Agreement, Employer shall not obtain plan administration from anyone other than ICMA-RC. Employer acknowledges that ICMA- RC has agreed to the compensation to be paid to ICMA-RC under this Agreement in the expectation that ICMA-RC will be able to offset costs allocable to performing this Agreement with revenues arising from Employer's exclusive use of ICMA-RC at the rates provided herein throughout the initial or succeeding term. 4. Employer Duty to Furnish Information Employer agrees to furnish to ICMA-RC on a timely basis such information as is necessary for ICMA-RC to carry out its responsibilities as Administrator of the Plan, including information needed to allocate individual participant accounts to Funds in the Trust, and information as to the employment status of participants, and participant ages, addresses, and other identifying information (including tax identification numbers). Employer also agrees that it will notify ICMA-RC in a timely manner regarding changes in staff as it relates to various roles. This is to be completed through the online EZLink employer contact options. ICMA-RC shall be entitled to rely upon the accuracy of any information that is furnished to it by a responsible official of the Employer or any information relating to an individual participant or beneficiary that is furnished by such participant or beneficiary, and ICMA-RC shall not be responsible for any error arising from its reliance on such information. ICMA-RC will provide reports, statements and account information to the Employer through EZLink,the online plan administrative tool. 3 Plan numbers 300037, 106718 Employer is required to send in contributions through EZLink,the online plan administration tool provided by ICMA-RC. Alternative electronic methods may be allowed,but must be approved by ICMA-RC for use. Contributions may not be sent through paper submittal documents. To the extent Employer selects third-party funds that do not have fund profile information provided to ICMA-RC through our electronic data feeds from external sources (such as Morningstar) or third party fund providers,the Employer is responsible for providing to ICMA-RC timely fund investment updates for disclosure to Plan participants. Such updates may be provided to ICMA-RC through the Employer's investment consultant or other designated representative. Failure to provide timely fund profile update information, including the source of the information, may result in a lack of fund information for participants, as ICMA-RC will remove outdated fund profile information from the systems that provide fund information to Plan participants. 5. Certain Representations and Warranties ICMA-RC represents and warrants to Employer that: (a) ICMA-RC is a non-profit corporation with full power and authority to enter into this Agreement and to perform its obligations under this Agreement. The ability of ICMA-RC to serve as investment adviser to the Trust is dependent upon the continued willingness of the Trust for ICMA- RC to serve in that capacity. (b) ICMA-RC is an investment adviser registered as such with the U.S. Securities and Exchange Commission under the Investment Advisers Act of 1940, as amended. ICMA-RC Services, LLC (a wholly owned subsidiary of ICMA-RC) is registered as a broker-dealer with the U.S. Securities and Exchange Commission ("SEC") and is a member in good standing with Financial Industry Regulatory Authority("FINRA") and the Securities Investor Protection Corporation("SIPC"). (c)(i) ICMA-RC shall maintain and administer the Plan in compliance with the requirements for eligible deferred compensation plans under Section 457 of the Internal Revenue Code and other applicable federal law;provided, however, that ICMA-RC shall not be responsible for the eligible status of the Plan in the event that the Employer directs ICMA-RC to administer the Plan or disburse assets in a manner inconsistent with the requirements of Section 457 or otherwise causes the Plan not to be carried out in accordance with its terms. Further, in the event that the Employer uses its own customized plan document, ICMA-RC shall not be responsible for the eligible status of the Plan to the extent affected by terms in the Employer's plan document that differ from those in ICMA-RC's standard plan document. ICMA-RC shall not be responsible for monitoring state or 4 Plan numbers 300037, 106718 local law or for administering the Plan in compliance with local or state requirements unless Employer notifies ICMA-RC of any such local or state requirements. (c)(ii) ICMA-RC shall maintain and administer the Plan in compliance with the requirements for plans which satisfy the qualification requirements of Section 401 of the Internal Revenue Code and other applicable federal law;provided, however, ICMA-RC shall not be responsible for the qualified status of the Plan in the event that the Employer directs ICMA- RC to administer the Plan or disburse assets in a manner inconsistent with the requirements of Section 401 or otherwise causes the Plan not to be carried out in accordance with its terms; provided, further, that if the plan document used by the Employer contains terms that differ from the terms of ICMA-RC's standardized plan document, ICMA-RC shall not be responsible for the qualified status of the Plan to the extent affected by the differing terms in the Employer's plan document. ICMA-RC shall not be responsible for monitoring state or local law or for administering the Plan in compliance with local or state requirements unless Employer notifies ICMA-RC of any such local or state requirements. Employer represents and warrants to ICMA-RC that: (d) Employer is organized in the form and manner recited in the opening paragraph of this Agreement with full power and authority to enter into and perform its obligations under this Agreement and to act for the Plan and participants in the manner contemplated in this Agreement. Execution, delivery, and performance of this Agreement will not conflict with any law, rule, regulation or contract by which the Employer is bound or to which it is a party. (e) Employer understands and agrees that ICMA-RC's sole function under this Agreement is to act as recordkeeper and to provide administrative, investment or other services at the direction of Plan participants,the Employer, its agents or designees in accordance with the terms of this Agreement. Under the terms of this Agreement, ICMA-RC does not render investment advice, is not the Plan Administrator or Plan Sponsor as those terms are defined under applicable federal, state, or local law, and does not provide legal, tax or accounting advice with respect to the creation, adoption or operation of the Plan and the Trust. ICMA-RC does not perform any service under this Agreement that might cause ICMA-RC to be treated as a"fiduciary"of the Plan under applicable law. (f) Employer acknowledges and agrees that ICMA-RC does not assume any responsibility with respect to the selection or retention of the Plan's investment options. Employer shall have exclusive responsibility for the Plan's investment options, including the selection of the applicable mutual fund share class. Where applicable, Employer understands that the VT 5 Plan numbers 300037, 106718 Retirement Income Advantage Fund is an investment option for the Plan and that the fund invests in a separate account available through a group variable annuity contract. By entering into this Agreement, Employer acknowledges that it has received the Important Considerations document and the Retirement Investment Guide and that it has read the information therein concerning the VT Retirement Income Advantage Fund. (g) Employer acknowledges that certain such services to be performed by ICMA-RC under this Agreement may be performed by an affiliate or agent of ICMA-RC pursuant to one or more other contractual arrangements or relationships, and that ICMA-RC reserves the right to change vendors with which it has contracted to provide services in connection with this Agreement without prior notice to Employer. (h) Employer acknowledges that it has received ICMA-RC's Fee Disclosure Statement, prepared in substantial conformance with ERISA regulations regarding the disclosure of fees to plan sponsors. (i) Employer approves the use of its Plan in ICMA-RC external media, publications and materials. Examples include press releases announcements and inclusion of the general plan information in request for proposal responses. 6. Participation in Certain Proceedings The Employer hereby authorizes ICMA-RC to act as agent,to appear on its behalf, and to join the Employer as a necessary party in all legal proceedings involving the garnishment of benefits or the transfer of benefits pursuant to the divorce or separation of participants in the Plan. Unless Employer notifies ICMA-RC otherwise, Employer consents to the disbursement by ICMA-RC of benefits that have been garnished or transferred to a former spouse, current spouse, or child pursuant to a domestic relations order or child support order. 7. Compensation and Payment (a) ICMA-RC's compensation under this Agreement shall be as set forth in subsection (c) below. (b) Administrative Allowance. ICMA-RC shall pay an annual administrative allowance of$10,000,which shall be paid quarterly to the Employer or to the Plan. Such payments reflect ICMA-RC's assumptions regarding the aggregate level of revenue received from funds offered by the Plan at the initiation of this Agreement. In the event that the Employer chooses to replace funds during the term of this Agreement,the revenue assumptions with respect to the new funds will be re-evaluated and the administrative allowance will be adjusted commensurately. Employer understands that the Plan administrative allowance is to be used only to 6 Plan numbers 300037, 106718 pay for reasonable plan administrative expenses of the Plan or allocated to participant accounts under the Plan at the instruction of the Employer. (c) Compensation for Management Services to the Trust, Compensation for Advisory and other Services to The Vantagepoint Funds and Payments from Third-Party Mutual Funds. Employer acknowledges that in addition to amounts payable under this Agreement, ICMA-RC receives fees from the Trust for investment advisory services and plan and participant services furnished to the Trust. Employer further acknowledges that certain wholly owned subsidiaries of ICMA-RC receive compensation for advisory and other services furnished to The Vantagepoint Funds, which serve as the underlying portfolios of a number of Funds offered through the Trust. For a Trust fund that invests substantially all of its assets in a third-party mutual fund not affiliated with ICMA-RC, ICMA- RC or its wholly owned subsidiary receives payments from the third-party mutual fund families or their service providers in the form of 12b-1 fees, service fees, compensation for sub-accounting and other services provided based on assets in the underlying third-party mutual fund. These fees are described in the Retirement Investment Guide and ICMA-RC's Fee Disclosure Statement. In addition,to the extent that third party mutual funds are included in the investment line-up for the Plan, ICMA-RC receives administrative fees from its third party mutual fund settlement and clearing agent for providing administrative and other services based on assets invested in third party mutual funds; such administrative fees come from payments made by third party mutual funds to the settlement and clearing agent. (d) Redemption Fees. Redemption fees imposed by outside mutual funds in which Plan assets are invested are collected and paid to the mutual fund by ICMA-RC. ICMA-RC remits 100% of redemption fees back to the specific mutual fund to which redemption fees apply. These redemption fees and the individual mutual fund's policy with respect to redemption fees are specified in the prospectus for the individual mutual fund and referenced in the Retirement Investment Guide. (e) Payment Procedures. All payments to ICMA-RC pursuant to this Section 7 shall be made from Plan assets held by the Trust or received from third party mutual funds or their service providers in connection with Plan assets invested in such third party mutual funds, to the extent not paid by the Employer. The amount of Plan assets held through the Trust shall be adjusted by the Trust as required to reflect any such payments as are made from Plan assets invested in the Trust. In the event that the Employer agrees to pay amounts owed pursuant to this section 7 directly, any amounts unpaid and outstanding after 30 days of invoice to the Employer shall be withdrawn from Plan assets held by the Trust. 7 Plan numbers 300037, 106718 The compensation and payment set forth in this section 7 is contingent upon the Employer's use of ICMA-RC's EZLink system for contribution processing and submitting contribution funds by ACH or wire transfer on a consistent basis over the term of this Agreement and the receipt of one fully executed copy of this Administrative Services Agreement based upon the following schedule: • Agreement received by February 20—Effective April • Agreement received by May 20—Effective July • Agreement received by August 20—Effective October • Agreement received by November 20—Effective January Employer further acknowledges and agrees that compensation and payment under this Agreement shall be subject to re-negotiation in the event that the Employer chooses to implement additional funds not on ICMA-RC's mutual fund platform. 8. Contribution Remittance Employer understands that amounts invested through the Trust are to be remitted directly to the Trust in accordance with instructions provided to Employer by ICMA-RC and are not to be remitted to ICMA-RC. In the event that any check or wire transfer is incorrectly labeled or transferred to ICMA-RC, ICMA-RC may return it to Employer with proper instructions. 9. Indemnification ICMA-RC shall not be responsible for any acts of omissions of any person with respect to the Plan or related Trust, other than ICMA-RC, its agents or affiliates while acting within the scope of their employment in connection with the administration or operation of the Plan. Employer shall indemnify ICMA-RC against, and hold ICMA-RC harmless from, any and all loss, damage,penalty, liability, cost and expense, including without limitation, reasonable attorney's fees,that may be incurred by, imposed upon or asserted against ICMA-RC by reason of any claim, regulatory proceeding, or litigation arising from any act done or omitted to be done where such liability is founded upon or grows out of the acts or omissions of the Employer, its officers, employees or agents while acting within the scope of their employment. 10. Term This Agreement shall be in effect and commence on the date all parties have signed and executed this Agreement ("Inception Date"). The term of this Agreement will commence on the Inception Date and extend five (5) years from that date. This Agreement will be renewed automatically for each succeeding year unless written notice of termination is provided by either party to the other no less than 60 days before the end of such Agreement year. The Employer understands and agrees that, in the event the Employer terminates this Agreement (or replaces the VT PLUS Fund as an investment option in its investment line-up), ICMA-RC retains full discretion to release Plan assets invested in 8 Plan numbers 300037, 106718 the VT PLUS Fund in an orderly manner over a period of up to 12 months from the date ICMA-RC receives written notification from the Employer that it has made a final and binding selection of a replacement for ICMA-RC as administrator of the Plan (or a replacement investment option for the VT PLUS Fund). 11. Amendments and Adjustments (a) This Agreement may be amended by written instrument signed by the parties. (b) ICMA-RC may amend this agreement by providing 60 days' advance written notice to the Employer prior to the effective date of such proposed amendment. Such amendment shall become effective unless, within the 60-day notice period, the Employer notifies ICMA-RC in writing that it objects to such amendment. (c)The parties agree that enhancements may be made to administrative and operations services under this Agreement. The Employer will be notified of enhancements through the Employer Bulletin, quarterly statements, electronic messages or special mailings. Likewise, if there are any reductions in fees,these will be announced through the Employer Bulletin, quarterly statement, electronic or special mailing. 12. Notices All notices required to be delivered under this Agreement shall be in writing and shall be delivered, mailed, e-mailed or faxed to the location of the relevant party set forth below or to such other address or to the attention of such other persons as such party may hereafter specify by notice to the other party. ICMA-RC: Legal Department, ICMA Retirement Corporation, 777 North Capitol Street,N.E., Suite 600, Washington, D.C., 20002-4240 Facsimile; (202) 962-4601 Employer: at the office set forth in the first paragraph hereof, or to any other address, facsimile number or e-mail address designated by the Employer to receive the same by written notice similarly given. Each such notice, request or other communication shall be effective: (i) if given by facsimile, when transmitted to the applicable facsimile number and there is appropriate confirmation of receipt; (ii) if given by mail or e-mail, upon transmission to the designated address with no indication that such address is invalid or incorrect; or (iii) if given by any other means,when actually delivered at the aforesaid address. 13. Complete Agreement This Agreement shall constitute the complete and full understanding and sole agreement between ICMA-RC and Employer relating to the object of this Agreement and correctly sets forth the complete rights, duties and obligations of each party to the other as of its 9 Plan numbers 300037, 106718 date. This Agreement supersedes all written and oral agreements, communications or negotiations among the parties.Any prior agreements,promises, negotiations or representations, verbal or otherwise, not expressly set forth in this Agreement are of no force and effect. 14. Titles The headings of Sections of this Agreement and the headings for each of the attached schedules are for convenience only and do not define or limit the contents thereof. 15. Incorporation of Schedules All Schedules (and any subsequent amendments thereto), attached hereto, and referenced herein, are hereby incorporated within this Agreement as if set forth fully herein. 16. Governing Law This Agreement shall be governed by and construed in accordance with the laws of the State of Wisconsin, applicable to contracts made in that jurisdiction without reference to its conflicts of laws provisions. 10 Plan numbers 300037, 106718 In Witness Whereof,the parties hereto certify that they have read and understand this Agreement and all Schedules attached hereto and have caused this Agreement to be executed by their duly authorized officers as of the Inception Date first above written. CITY OF OSHKOSH By 1c--, � A-C`,- Date 77/oD'/y Sig g Mark. A. Roh l o IP , C; /1 a.n ever Name and Title (Please Print) INTERNATIONAL CITY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION C0-"I'V By Angela C. Montez Assistant Corporate Secretary Please return fully executed contract to: New Business Unit ICMA-RC 777 North Capitol Street NE Suite 600 Washington DC 20002-4240 11 Plan numbers 300037, 106718 Exhibit A Administrative Services The administrative services to be performed by ICMA-RC under this Agreement shall be as follows: (a) Participant enrollment services, including providing a welcome package and enrollment kit containing instructions and notices necessary to implement the Plan's administration. Employees will enroll online or through form. ICMA-RC will provide an enrollment link through the general ICMA-RC web site. Plan sponsor will also make available the online enrollment link in their Intranet site or via email to new employees. Employer can also enroll employees through EZLink. (b) Establishment of participant accounts for each employee participating in the Plan for whom ICMA-RC receives appropriate enrollment instructions. ICMA-RC is not responsible for determining if such Plan participants are eligible under the terms of the Plan. (c) Allocation in accordance with participant directions received in good order of individual participant accounts to investment funds offered under the Plan. Participants can complete allocations through Investor Services, Voice Response System or through Account Access,the secure participant online system provided by ICMA-RC. (d) Maintenance of individual accounts for participants reflecting amounts deferred, income, gain or loss credited, and amounts distributed as benefits. (e) Maintenance of records for all participants for whom participant accounts have been established. These files shall include enrollment instructions (provided to ICMA-RC through Account Access, EZLink or form), beneficiary designation instructions and all other documents concerning each participant's account,and if applicable,records of any transaction conducted through the Voice Response Unit("VRU"),Account Access or other electronic means. (f) Provision of periodic reports to the Employer through EZLink. Participants will have access to account information through Investor Services, Voice Response System,Account Access and through quarterly statements that can be delivered electronically through Account Access or by postal service. (g) Communication to participants of information regarding their rights and elections under the Plan. (h) Making available Investor Services Representatives through a toll-free telephone number from 8:30 a.m.to 9:00 p.m. Eastern Time, Monday through Friday (excluding holidays and days on which the securities 12 Plan numbers 300037, 106718 markets or ICMA-RC are closed for business (including emergency closings),to assist participants. (i) Making available a toll-free number and access to VantageLine, ICMA- RC's interactive VRU, and ICMA-RC's web site,to allow participants to access certain account information and initiate plan transactions at any time.Account access and VantageLine are normally available 24 hours a day, seven days a week except during scheduled maintenance periods designed to ensure high-quality performance. The scheduled maintenance window is outlined at https://harperl.icmarc.org/login.jsp (j) Distribution of benefits as agent for the Employer in accordance with terms of the Plan. Participants who have separated from service can request distributions through Account Access or via form. (k) Upon approval by the Employer that a domestic relations order is an acceptable qualified domestic relations order under the terms of the Plan, ICMA-RC will establish a separate account record for the alternate payee and provide for the investment and distribution of assets held thereunder. (1) Loans may be made available on the terms specified in the Loan Guidelines, if loans are adopted by the Employer. Participants can request loans through Investor Services or Account Access. (m) Guided Pathways—Participant Advice and Guidance may be made available through a third party vendor on the terms specified on ICMA- RC's website. (n) ICMA-RC will determine appropriate delivery method (electronic and/or print) for plan sponsor/participant communications and education based on a number of factors (audience, effectiveness, etc.) 13 r January 9, 2014 City of Oshkosh Attn: Mark Rohloff 215 Church Avenue Oshkosh, WI 54903 Re: ICMA Retirement Corporation Vantagepoint Payroll Deduct IRA Program Dear Mr. Rohloff: This letter agreement will serve to amend the existing Agreement between the City of Oshkosh and ICMA-RC to provide for payroll deduction Individual Retirement Accounts ("IRAs") for Employer's employees ("IRA accountholders".) The existing Agreement between Employer and ICMA-RC is hereby amended as follows: 1. Employer desires to allow IRAs for its employees to be administered by ICMA-RC. Employer agrees to send checks or wire the assets to ICMA-RC for IRA accountholders. The details of the submission of IRA contributions shall be as mutually agreed between Employer and ICMA-RC, but in general shall be as set forth in the IRA program materials developed by ICMA-RC and provided to Employer. 2. Absent an explicit provision to the contrary, account fees and expenses payable by IRA Accountholders shall be as set forth in the IRA program materials. 3. Each IRA Accountholder will receive a consolidated quarterly statement providing information for any deferred compensation plan, qualified plan or IRA maintained by each IRA Accountholder and administered by ICMA-RC. 4. ICMA-RC will provide tax withholding and reporting for each IRA account administered by ICMA-RC. 5. Unless ICMA-RC and Employer agree otherwise, the details of ICMA-RC's administration of the IRA program, as well as other features of the IRA program, shall be as set forth in ICMA-RC's IRA program materials. The IRA program materials are hereby incorporated by reference and made a part of this Agreement, except that Employer and ICMA-RC may from time to time mutually agree in writing to terms that vary from the IRA program materials. 6. To assure IRA Accountholders of confidentiality, ICMA-RC will only provide Employers with such account information as is necessary to reconcile Employer's payroll deduction submittals. 7. It is agreed that ICMA-RC will not be responsible for ensuring that annual IRA contributions by each IRA Accountholder are within applicable annual contribution limits, and that this will be the responsibility of the IRA Accountholder. 8. It is understood that the year in which the payroll deduction occurs shall constitute the tax year in which the contribution is considered to be made to the IRA Accountholder's IRA. If the City of Oshkosh finds these terms agreeable, please so indicate by having the appropriate person sign and date this letter agreement in the space indicated below. Very truly yours, By Angela C.Montez Assistant Secretary Agreed: e� Signatu of Authorized Official Date ICMA-RC GUIDED PATHWAYS® MANAGED ACCOUNTS SERVICES AGREEMENT This Managed Accounts Services Agreement("Agreement"),made as of the 7 day of FebruCL(y ,201 (herein referred to as the "Inception Date"),between the City of Oshkosh —("Employer"),a City organized and existing under the laws of the State of Wisconsin with an office at 215 Church Avenue (address), Oshkosh (City), WI (State), 54901 (Zip Code),and International City County Management Association Retirement Corporation("ICMA-RC"),a Delaware corporation,is to add the discretionary investment advisory services program("Managed Accounts")described in this Agreement as a discretionary asset allocation and management service offered under your employer-sponsored retirement plan or plans("Plan"). RECITALS Employer acts as a public sponsor for a Plan with responsibility to obtain investment alternatives and services for employees and former employees participating in that Plan(each a"participant"); ICMA-RC provides an array of services to public employers for the operation of employee retirement plans including,but not limited to,investment advisory services,communications concerning investment alternatives,account maintenance,account record-keeping, investment and tax reporting,transaction processing,benefit disbursement,and asset management. Managed Accounts is a new discretionary investment advisory service provided as part of ICMA-RC's Guided Pathways'program,a suite of investment services designed to assist participants in reaching their retirement investing objectives. This Agreement adds Managed Accounts,a discretionary asset allocation investment advisory service,to Asset Class Guidance and Fund Advice,already offered by ICMA-RC and available to most participants.These services,all of which are offered through the Guided Pathways platform,are intended to assist participants in reaching their retirement investing objectives. ICMA-RC is an investment adviser registered as such with the U.S.Securities and Exchange Commission("SEC")under the Investment Advisers Act of 1940,as amended(Advisers Act").ICMA-RC Services,LLC(a wholly owned subsidiary of ICMA-RC)is registered as a broker-dealer with the SEC and is a member in good standing with FINRA and the Securities Investor Protection Corporation("SIPC"). AGREEMENTS 1. Investment Advisory Services Each participant,beneficiary or alternate payee as permitted under the Plan(collectively,"Participants"),electing to have investment advisory services provided by ICMA-RC must agree to the Investment Advisory Agreement("Participant Agreement"), which describes the features of Managed Accounts and Fund Advice as well as the rights and responsibilities of the Participants under the program. Participants who are(1)subject to any imposed frequent trading restrictions(2)have any assets invested in the VantageTrust Retirement IncomeAdvantage Fund with respect to the Account(s)they wish to enroll in Managed Accounts,or(3)have separated service with respect to the employer sponsoring the Plan and are withdrawing assets from their account(s)are not eligible to participate in Managed Accounts. By entering into this Agreement,you acknowledge and agree that you have received and reviewed this Agreement and the Participant Agreement,including the terms,conditions,and details of Managed Accounts described in those Agreements and that as Plan Fiduciary you authorize ICMA-RC to offer and make available Managed Accounts to Participants in each of your eligible ICMA RC administered 457 and 401 Plans.Vantagecare Retirement Health Savings Plans and Plans that do not meet core investment option asset category requirements(e.g.,ICMA-RC's standard 457 PTS Plan)are not considered eligible plans. Managed Accounts Managed Accounts is a discretionary asset allocation and management service designed for Participants who want to delegate their individual Plan investment decisions to a financial expert.Participants are charged an asset-based fee for Managed Accounts. See Section 5 below for applicable fees.The Managed Accounts fee covers only our advisory fee for allocating and reallocating assets in participants'accounts and does not cover any other fees or expenses associated with these accounts including underlying mutual fund and plan administration fees. Under Managed Accounts,a Participant authorizes ICMA-RC to exercise discretionary authority to allocate and reallocate the assets in his or her Plan account or accounts among eligible Plan investments and implement individualized advice generated from the investment methodologies and software created by Ibbotson Associates,Inc.("Ibbotson"),a leading provider of retirement advice and asset allocation strategies.Ibbotson is a federally registered investment adviser and a wholly owned subsidiary of Morningstar Inc.,a leading world-wide provider of independent research committed to helping investors reach their financial goals.In providing Managed Accounts Service Agreement 1 KMA-RC such services to ICMA-RC,Ibbotson acts as the Independent Financial Expert("IFE")as that term is used in Advisory Opinion 2001-09A issued by the U.S.Department of Labor(the"DOL")(see Section 3,below).Based on information provided by the Participant about his or her financial condition and investment objectives,ICMA-RC allocates the Participant's account according to the applicable Ibbotson model on a discretionary basis without seeking the Participant's approval for each transaction. The entire account balance of any account designated for participation in Managed Accounts must be allocated to Managed Accounts. Participants must agree to provide financial and other information as reasonably requested by ICMA-RC and to inform ICMA-RC promptly of any changes in their circumstances in order to assist ICMA-RC in the development and management of an investment strategy that is suitable and appropriate.ICMA-RC will notify Participants annually to contact ICMA-RC regarding any changes in their financial situation,employment status or investment objectives and whether Participants wish to impose any reasonable restrictions on their accounts which are not fundamentally inconsistent with their investment objectives or the nature or operation of Managed Accounts.ICMA-RC personnel knowledgeable about the management of the Participant's account will be reasonably available to respond to Participant's inquiries.Participants will receive quarterly statements consisting of all activity in their accounts, including fees and expenses as well as the beginning and ending value of the account for the relevant period,and will receive copies of confirmations of any transactions in their accounts. Initially and at least annually thereafter,Participants are given an opportunity to review and confirm the accuracy and completeness of the information upon which their advice is based.When appropriate,but normally on a quarterly basis,eligible assets in the Participant's account will be rebalanced back to the currently recommended model advice portfolio. Because ICMA-RC has discretionary authority over the Participant's account under Managed Accounts,certain Participant-directed account transactions otherwise available to the Participant,such as transfers of existing account balances and changes to future contribution allocations,systematic or otherwise,will not be processed until the Participant has terminated participation in Managed Accounts.Participants may terminate participation in Managed Accounts at any time at their discretion. The Managed Accounts program does not provide advice for assets in self-directed brokerage accounts,certificates of deposits, or certain other investment options.However,while only ICMA-RC administered retirement plan assets are managed,other assets(i.e.,spousal assets,brokerage accounts,etc.)can be taken into consideration for the purpose of determining the appropriate allocation for the retirement plan account to the extent that the Participant has provided information about such assets. Certain investment options within your Plan may charge a redemption fee on specific transactions.Transactions initiated by ICMA-RC under Managed Accounts may result in such redemption fees being charged to Participants.Any applicable redemption fees will be deducted directly from the Participants'accounts. Managed Accounts may not be suitable for all investors. Participants should contact our Guided Pathways team or their ICMA- RC Retirement Plans Specialist and fully read the ICMA-RC Guided Pathways'Fund Advice and Managed Accounts Investment Advisory Agreement prior to enrolling in Managed Accounts to determine if this service is right for them. Asset Class Guidance and Fund Advice Both Asset Class Guidance and Fund Advice are currently offered to most Participants. These services are offered directly through ICMA-RC in conjunction with Ibbotson as the IFE.ICMA RCapplies methodologies developed,maintained and overseen by Ibbotson. The Plan is not charged any additional,fee for allowing these services to be offered to Participants. Asset Class Guidance Asset Class Guidance provides"point-in-time"asset allocation recommendations to Participants looking for assistance in selecting their retirement plan investments.Asset Class Guidance does not provide fund specific recommendations.These individualized asset allocation recommendations from ICMA-RC may be provided through the internet,on paper,or by an ICMA-RC associate over the telephone.ICMA-RC creates the asset allocation recommendations by applying methodology developed,maintained and overseen by Ibbotson. Asset allocation recommendations are based upon a wealth forecast that takes into account not only the Participant's Plan account values and contribution rates,but also,to the extent provided by the Participant and relevant to the forecast,other assets held by the Participant or the Participant's spouse or family member,and personal information of the Participant-including but not limited to,date of birth,anticipated or actual date of retirement,etc.The wealth forecast reflects the results of Monte Carlo simulations to determine the probable result of various account allocations,savings rates,etc. The Participant may elect whether to use this service,and if so,when and how often to use it.The Participant will be responsible for implementing any asset allocation recommendations based on the ordinary means available under the Plan(i.e.,transfer of account balances),and for subsequent monitoring or review of the account and of the accuracy of information utilized in arriving at the asset allocation recommendation. 2 KMA-RC Participants are not charged additional fees for using Asset Class Guidance under Guided Pathways.' Fund Advice Fund Advice provides"point-in-time"individualized investment advice to Participants seeking assistance in selecting specific retirement plan investments.Fund specific recommendations are constructed by Ibbotson from among the investment options available in the Plan.Fund Advice may be provided through the Internet,on paper,or by an ICMA-RC associate over the telephone.ICMA-RC creates Fund Advice recommendations by applying methodology developed,maintained and overseen by Ibbotson.The investment advice and fund specific recommendations are constructed by Ibbotson from the investment options available under the Plan and as selected by you as the Plan Sponsor,applied to the Participant's individual information and account. Fund Advice is based upon a wealth forecast that takes into account not only the Participant's Plan account values and contribution rates,but also,to the extent provided by the Participant and relevant to the forecast,other assets held by the Participant or the Participant's spouse or family member,and personal information of the Participant-including but not limited to,date of birth,anticipated or actual date of retirement,etc.The wealth forecasts reflect the results of Monte Carlo simulations to determine the probable result of various account allocations,savings rates,etc. The Participant may elect whether to use this service,and if so,when and how often to use it.The Participant will be responsible for implementing any advice or fund specific recommendations using the ordinary means available under the Plan(i.e.,transfer of account balances),and for subsequent monitoring or review of the account and of the information utilized in arriving at the advice. Participants using Fund Advice are responsible for supplying updated information when their personal circumstances or other factors change. ICMA-RC will charge a standard$20 annual fee to Participants using Fund Advice.However,certain Participants,such as those in the Premier Program',can utilize the Advice service for no charge.The fixed annual fee will be charged to the Participant's account following enrollment and will entitle the Participant to use of the service for a twelve-month period.For each succeeding twelve-month period for which the Advice service is initiated or continued,the Participant will be required to re-enroll and pay the annual fee in order to continue receiving the service. Guided Pathways'allows Participants to directly implement recommended transactions(fund transfers and contribution reallocations)in their ICMA-RC accounts. 2. Employer Designations and Determinations By entering into this Agreement,Employer determines that the compensation paid to ICMA-RC by Participants for services under the Guided Pathways'program,including the Managed Accounts services,taking into account any other compensation to ICMA-RC or its affiliates for investments and services provided to Plan accounts,is reasonable in light of the investment advisory services to be rendered. Employer designates that the individual investment options offered to Participants under the Plan will be the same investment options available to Participants selecting Managed Accounts and Fund Advice.In making such a designation,you acknowledge and agree to any limits on the investment options to which the advice may apply,and to any limitations imposed by the investment option or by the Plan. Employer acknowledges that ICMA-RC or an affiliate may be providing additional services,including investment,Plan recordkeeping,Plan compliance,and other related Plan administrative services.However,the Employer retains its existing responsibility for taking necessary steps to adopt,amend and maintain the qualification of the Plan. 3. Prohibited Transactions Although your Plan,as a governmental plan,is not subject to all the requirements of ERISA,under ERISA certain types of transactions are prohibited,including,generally,the provision of investment advice by an entity or an individual that is providing other services to the Plan for compensation. The DOL issued Advisory Opinion 2001-09A("Advisory Opinion')to SunAmerica Retirement Markets.Inc. ("SunAmerica")on December 14,2001.The Advisory Opinion provides that investment advice based on a computer program controlled by an IFE and delivered to a Participant by an organization or adviser that is also providing plan investments from which it receives income, will not constitute a prohibited transaction if certain requirements are met.The DOL issued the Advisory Opinion in response to a request for a prohibited transaction exemption("PTE")by SunAmerica.ICMA-RC has entered into an agreement with Ibbotson to provide the type of services described in the SunAmerica PTE request and the Advisory Opinion. Managed Accounts Service Agreement 3 ICINA-RC ICMA-RC is already providing services to your Plan,which may include enrollment and contribution processing,Plan recordkeeping and compliance,education and other services,including mutual funds advised or sub-advised by ICMA-RC or an affiliated adviser which may be included as eligible Plan investments.By executing this Agreement,you are authorizing ICMA-RC to provide investment advisory services under Managed Accounts. Managed Accounts may be provided through the Internet,on paper,or by an ICMA-RC associate over the telephone.ICMA-RC associates will continue to provide many of the same Plan and investment services to the Plan or Participants that he or she would otherwise provide,in the absence of Managed Accounts.However,pursuant to the Advisory Opinion,ICMA-RC associates will present the advice as determined under the investment methodologies and software developed by Ibbotson and may not alter that advice. 4. Investment Advice Process From the investment options available to Plan Participants,Ibbotson will select the funds to be included in the model advice portfolios under Managed Accounts. To be eligible for Managed Accounts or Fund Advice,the Plan must at all times provide investment options which cover the following required asset categories as determined by Ibbotson:US Fixed Income(Cash,US Short-term Bonds or US Bonds),US Equity,and International Equity. Ibbotson,as the IFE,is solely responsible for determining the adequacy of the Plan's exposure to the required asset categories.ICMA-RC will notify you if available investment options under your Plan fail to include one or more asset categories required for construction of the Ibbotson model portfolios. On an ongoing basis,Ibbotson will monitor the asset-class portfolios and the individual investment options included in the model portfolios,and make changes as appropriate.With certain exceptions,any recommended changes arising from such monitoring will generally be implemented not more frequently than quarterly. Participants with multiple ICMA-RC-administered accounts under the same Employer Plan and/or multiple ICMA-RC- administered accounts with different Employer Plans,have the option of individually selecting the accounts to which Managed Accounts will be applied. Each Participant enrolling in Managed Accounts will be assigned to one of a fixed number of model advice portfolios based upon the information provided to ICMA-RC by the Plan and the Participant.As described in the Participant Agreement,a minimum set of data items will be required in order to assign the Participant to a model portfolio.These include gender,date of birth,marital status, employment status,salary,retirement plan account balances,current retirement plan savings rate,desired replacement retirement income,and desired probability of meeting or exceeding desired replacement retirement income. Certain required information on Participant accounts is automatically pre-populated to Managed Accounts by ICMA-RC. Participants are responsible for providing any other required or non-required information,although"default"assumptions may be used for certain information. Additional information can be provided,by the Plan or the Participant,to further assist in the selection of the appropriate model advice portfolio,including additional information about the Participant and/or the Participant's spouse and/or family,if applicable. This additional information can include,but is not limited to: Outside Plan Assets:Account information on non-ICMA-RC defined contribution retirement and non-retirement accounts(i.e., 401 and 457 plans,savings,retail brokerage),and other account information including but not limited to:account type;account name;account balance;account holdings;etc. Retirement Plan Loans:Details on outstanding retirement plan loans including but not limited to:maturity date;outstanding loan balance;repayment amount;interest rate;repayment frequency;etc. Cash Flow:Details on non-retirement plan cash flows including but not limited to:received inheritance or college tuition costs; cash flow type(income or expense);amount;college cost beginning year;college cost ending year;etc. Other Benefits/Retirement Plan Information:Including but not limited to:Information on defined benefit pension plans or Social Security;start age;pension monthly payment;social security monthly estimate;etc. Information About Your Spouse's Personal and Financial Situations:Including but not limited to:Information on your spouse and his/her retirement and non-retirement accounts;date of birth;annual savings rate;salary;account type;account name;account balance;account holdings;etc. Participants will be permitted to enroll in Managed Accounts at any time.However,if a Participant previously terminated the service with respect to a Plan,he or she must wait at least until the next calendar quarter before re-enrolling in the service for that Plan and may not enroll more than two times in any 12-month period. 4 ICMA-RC • Upon enrollment in Asset Class Guidance or Fund Advice,a Plan Participant may use these services as often as desired,in the manner(and subject to any limitations)described in the Participant Agreement or Terms and Conditions document.A Participant enrolling in Managed Accounts or Advice will receive a statement summarizing the data provided to ICMA-RC that was used to formulate the advice,and if accessing the service over the Internet,will be given an opportunity to correct or modify that data before the service is initiated.Thereafter,the Participant can revise,add,or change his or her data at any time.Participants enrolled in Managed Accounts will be contacted at least annually regarding this information,and may speak with an ICMA- RC associate at any time.A comprehensive review of the Managed Accounts portfolios will be performed at least quarterly by Ibbotson,and the accounts will be rebalanced quarterly.Participants are responsible for contacting ICMA-RC with any new or revised information that may warrant an additional review of the account.Allocation or reallocations may be limited by the Plan or by the underlying investment.Such limitations will be taken into account by Ibbotson in the development and implementation of the advice. 5. Participant Costs Participants who enroll in Managed Accounts are assessed an asset based fee that is charged on a monthly basis based on the month-end average daily account balance in Managed Accounts.The Managed Accounts fee will be calculated as a percentage of the account value and applied to the account as a fixed dollar amount.The Managed Accounts fee covers only our advisory fee for allocating and reallocating assets in participants'accounts and does not cover any other fees or expenses associated with these accounts including underlying mutual fund and plan administration fees.The standard Managed Accounts Fee Schedule is presented below and is also detailed in the Participant Agreement. Account Balance Annual Fee First$25,000 0.60% Next$25,000 0.55% Next$50,000 0.45% Next$150,000 0.35% Over$250,000 0.25% The Managed Accounts Fee will be deducted pro-rata against all investments in any account induded in Managed Accounts. Employer hereby directs that these costs be withdrawn from Participant accounts.You will be provided at least 90 days'advance written notice of any change in the rate of fees assessed to Participant accounts.Fees will be assessed to Participant accounts on a pro-rata basis among investments.There is no cost assessed to the Employer or the Plan for offering Managed Accounts. ICMA-RC will charge a standard$20 annual fee to Participants using Fund Advice.However,certain participants,such as those in the Premier Program'",can utilize the Fund Advice service for no charge.The fixed annual fee will be charged to the Participant's account following enrollment and will entitle the Participant to use of the service for a twelve-month period.For each succeeding twelve-month period for which the Advice service is initiated or continued,the Participant will be required to re-enroll and pay the annual fee in order to continue receiving the service. Participants are not charged any additional fees for using Asset Class Guidance under Guided Pathways. 6. No Guarantee Employer understands,acknowledges and accepts that the advice provided hereunder relies on historical performance and other data,all of which have limitations.Past performance of investments is no guarantee of future results.The analysis and advice provided depends upon a number of factors,including the information provided by the Participant,various assumptions and estimates and other considerations.As a result,the wealth forecast developed and advice and recommendations provided are no guarantees that a Participant will achieve his or her retirement goals or anticipated returns.You understand that there remains a risk of loss within eligible investment options. 7. Form ADV Part 2A of ICMA-RC's Form ADV("Brochure"),a portion of ICMA-RC's SEC adviser registration statement,contains additional information about ICMA-RC and our advisory services.By entering into this Agreement,you represent that you have received and reviewed a copy of the Brochure. 8. Limitation of Liability You understand and agree that there is no guarantee that the recommendations made by ICMA-RC pursuant to the investment methodologies and software developed by Ibbotson will be successful.Nor can ICMA-RC ensure that a Participant will achieve Managed Accounts Service Agreement 5 ICMA-RC his or her retirement goals or anticipated returns.You acknowledge that the outcome of the Guided Pathways services calculations are estimates only,and there is no guarantee of the future financial performance of Participant investments or that Participants will meet their desired goal(s). You agree,understand and acknowledge that the advice is based on the responses provided and other information furnished to us by Participants through Guided Pathways and Managed Accounts and updated as necessary.ICMA-RC shall not be liable for any misstatement or omission contained in the information furnished to us,or any loss,liability,claim damage or expense whatsoever arising out of or attributable to such misstatement or omission.Nothing in this section shall be construed as a waiver of any rights Employer or Participants may have under common law,the Advisers Act,or any other federal or state securities or retirement laws. ICMA-RC is not responsible for providing and maintaining the communications and equipment(including personal computers and modems)and telephone or alternative services required for accessing and utilizing electronic or automated services,or for communications service fees and charges incurred by the Participant in accessing these services. 9. Assignability This Agreement shall not be assignable by any party without the prior written consent of the other parry. 10. Term and Termination of Managed Accounts Service This Agreement shall be in effect and commence on the date all parties have signed and executed this Agreement("Inception Date"). This Agreement will be renewed automatically for each succeeding year unless 60 days'advance written notice of termination is provided by either party to the other,provided however that some or all of the notice period may be waived upon a demonstration that only an earlier termination will comply with the independent fiduciary's fiduciary duty. Employer may terminate the services at any time for all Participants,subject to a reasonable advance written notice requirement consistent with applicable law.Such termination shall be effective as soon as reasonably practicable thereafter. A Participant may terminate the Managed Accounts service with respect to his or her account(s)at any time. During the term of this agreement,ICMA-RC reserves the right to replace Ibbotson as the IFE in its sole discretion.In the event ICMA-RC is unable to contract with a suitable replacement IFE,this Agreement shall automatically terminate upon written notice from ICMA-RC to the Employer. 11. Extraordinary Events 1CMA-RC shall not be liable for loss caused directly or indirectly by governmental restrictions,exchange or market rulings, suspension of trading,war,strikes,or other conditions beyond our control.We shall not be responsible for loss or damages caused by equipment failure,communications lines failure,unauthorized access,theft,systems failure and other consequences beyond our control. 12. Privacy Protection of Nonpublic Personal Information. ICMA-RC is subject to various privacy requirements for the protection of its clients under the Gramm-Leach-Bliley Act("GLBA")and regulations promulgated pursuant to GLBA. Definition of Nonpublic Personal Information. Nonpublic personal information of customers or consumers("NPI") includes,but is not limited to,names,addresses,account balances,account numbers,account activity,Social Security numbers, taxpayer identification numbers,and sensitive,financial and health information.NPI includes information on our forms or in a database of any kind,information created by us,information collected by or on behalf of us and personally identifiable information derived from NPI. Disclosure and Use of NPI.All NPI that ICMA-RC obtains as a result of offering these services to your Participants shall not be used,disclosed,reused,or redisclosed to any unaffiliated third party,except to carry out the purposes for which the information was disclosed. ICMA-RC shall be permitted to disclose relevant aspects of the NPI to its officers,agents,subcontractors,independent financial expert and employees only to the extent that such disclosure is reasonably necessary for the performance of its duties and obligations under the Agreement. The obligations of this Section shall not restrict any disclosure by ICMA-RC pursuant to any applicable state or federal laws or regulations,or by request or order of any court or government agency. 6 KMA-RC Security of NPI. ICMA-RC further agrees that it has established and maintains policies and procedures designed to ensure the confidentiality and security of NPI.This shall include procedures to protect against anticipated threats or hazards to the security or integrity of the information and unauthorized access to or use of the information. 13. Notices All notices required to be delivered under Section 10 of this Agreement shall be delivered personally or by registered or certified mail,postage prepaid,return receipt requested,to(i)Legal Department,ICMA Retirement Corporation,777 North Capitol Street,N.E.,Suite 600,Washington,D.C.,20002-4240;(ii)Employer at the office set forth in the first paragraph hereof,or to any other address designated by the party to receive the same by written notice similarly given. 14. Complete Agreement and Amendments This Agreement shall constitute the complete and full understanding and sole agreement between ICMA-RC and Employer relating to the object of this Agreement and correctly sets forth the complete rights,duties and obligations of each party to the other as of its date. This Agreement supersedes all written and oral agreements,communications or negotiations among the parties.Any prior agreements, promises,negotiations or representations,verbal or otherwise,not expressly set forth in this Agreement are of no force and effect.This Agreement may only be amended in writing with the consent of both parties. 15. Titles The headings of Sections of this Agreement and the headings for each of the attached schedules are for convenience only and do not define or limit the contents thereof. 16. Incorporation of Schedules All Schedules(and any subsequent amendments thereto),attached hereto,and referenced herein,arc hereby incorporated within this Agreement as if set forth fully herein. 17. Governing Law This Agreement shall be governed by and construed in accordance with the laws of the State of Delaware,applicable to contracts made in that jurisdiction without reference to its conflicts of laws provisions. Managed Accounts Service Agreement 7 KMA-RC �CMn 4 ICMA-RC MANAGED ACCOUNTS SERVICES AGREEMENT SIGNATURE PAGE 8.iM,r Rmrwnewr S w Yy Please substitute and sign the 1044-11(Managed Accounts Services Agreement signature page located in this package instead of signing this page. Please retain the entire bound copy of the Maned Accounts Services Agreement,including this copy of the signature page,for your records. In Witness Whereof, the parties hereto certify that they have read and fully understand the complete ICMA-RC Managed Accounts Services Agreement found in this package and have caused the ICMA-RC Managed Accounts Services Agreement to be executed by their duly authorized officers as of the Date below. By signing this Agreement, you authorize ICMA-RC to offer and make available Managed Accounts to Participants in each of your eligible ICMA-RC administered 457 and 401 Plans. EMPLOYER By City of Oshkosh Employer/Plan Name (2/41d-o/y hmpl4yer Signature Date /C1 ark A. 41) , &7-/. 1-1aMQyf Name and Title(Please Print) Z� 5 c u.rJ A-ve • Osh kos h i W / Street Address City and State 300037 /04.718 ICMA-RC 457 and 401 Plan Number(s) INTERNATIONAL CITY COUNTY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION • By (r« I j w�z, Angela Montez Assistant Secretary Please return fully executed Signature page to: New Business Unit ICMA-RC 777 North Capitol Street,NE Suite 600 Washington,DC 20002-4240 BkC000.170-0710-4100.879 Managed Accounts Service Agreement E ICMA-RC