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HomeMy WebLinkAboutR-2004-028 ICMA Feb04 RESOLUTION NO. 2004-028 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DANIA BEACH, FLORIDA ADOPTING THE ICMA SECTION 401(A) PROFIT SHARING PLAN FOR THE PENSION BENEFITS OF THE CITY MANAGER, PROVIDING FOR CONFLICTS; FURTHER, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Dania Beach has employees rendering valuable services; and WHEREAS, the establishment of a profit-sharing retirement plan benefits employees by providing funds for retirement and funds for their beneficiaries in the event of death; and WHEREAS, the City Commission of the City of Dania Beach desires that its profit- sharing retirement plan be administered by the ICMA Retirement Corporation and that the funds held by such plan be invested in the Vantage Trust Company, a trust established by public employers for the collective investment of funds held under their retirement and deferred compensation plans; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF DANIA BEACH, FLORIDA: Section 1. That the City Commission of the City of Dania Beach, Florida hereby establishes a profit-sharing retirement plan (the"Plan") in the form of the ICMA Retirement Corporation Governmental Profit-Sharing Plan &Trust, pursuant to the specific provisions of the Adoption Agreement (executed copy attached ).The Plan shall be maintained for the exclusive benefit of eligible employees and their beneficiaries. Section 2. That the proper City officials of the City of Dania Beach are authorized to execute the Declaration of Trust of the Vantage Trust Company (copy attached), intending this execution to be operative with respect to any retirement or deferred compensation plan subsequently established by the City of Dania Beach, if the assets of the plan are to be invested in the Vantage Trust Company. Section 3. That the City of Dania Beach agrees to serve as trustee under the Plan and to invest funds held under the Plan in the Vantage Trust Company. 1 RESOLUTION NO. 2004-028 Section 4. That the Finance Director of the City of Dania Beach shall be the coordinator for the Plan; shall receive reports, notices, etc., from the ICMA Retirement Corporation or the Vantage Trust Company; shall cast, on behalf of the City of Dania Beach, any required votes under the Vantage Trust Company; and may delegate any administrative duties relating to the Plan to appropriate departments;further, such Director is authorized to execute all necessary agreements with the ICMA Retirement Corporation incidental to the administration of the Plan. Section 5. That all resolutions or parts of resolutions in conflict with this Resolution are repealed to the extent of such conflict. Section 6. That this resolution shall be in force and take effect immediately upon its passage and adoption. PASSED AND ADOPTED THIS 24th day of February, 2004. B B ANTON MAYOR — COMMISSIONER • ATTEST: ROLL CALL: COMMISSIONER CHUNN - YES ✓ —r�'1 COMMISSIONER FLURY - YES MIRIAM NASSER COMMISSIONER MIKES - YES ACTING CITY CLERK VICE-MAYOR MCELYEA - YES MAYOR ANTON - YES APPROVED AS TO F tND CORRECTNESS: BY: THOMAS J. ANSBRO CITY ATTORNEY • 2 RESOLUTION NO. 2004-028 Agenda Request Form City of Dania Beach r Agenda Item. 0 70soo Date of Commission meeting: 2/24/2004 Description of Agenda Item: Resolution adopting ICMA 401(A) plan as City Manager's pension benefits Commission action being requested: Adopt Resolution or Ordinance ® Expenditure ❑ Award BID/ RFP ❑ Presentation ❑ General approval of item ❑ Continued from meeting N Other(Please explain) Summary exp anation and background The City Commission provided the City Manager the option to join a 401 A plan for his pension benefits. Management has decided it is in the best interest to establish a 401A plan with the ICMA • (International City Manager Association) and that the City Manager will be allowed to participate in this plan upon adoption by the Commission. Atta hed exhibits and add itionalbackup materials (Please list) s5 Agreement with ICMA Plan Document Resolution For purchasing requests ONLY Department: Amount: Fund: General: ❑ Water: ❑ Sewer: ❑ Stormwater: ❑ Grants: ❑ Capital: ❑ Account Name: Account Number: Submitted by: pvarney Date: 2/14/2004 Department Director: Date: Admin. Services Director: Date: 70 Finance Director. Patricia Varney Date: 2/14/2004 City Manager: Ivan Pato Date: 2/17/2004 ICMA RETIREMENT CORPORATION GOVERNMENTAL PROFIT-SHARING PLAN & TRUST ADOPTION AGREEMENT The Employer hereby establishes a Profit-Sharing Plan and Trust to be known as City of Dania Beach 401 Plan (the "Plan") in the form of the ICMA Retirement Corporation Governmental'Profit-Sharing Plan and Trust. This Plan is an amendment and restatement of an existing defined contribution profit-sharing plan. x Yes No ® If yes, please specify the name of the defined contribution profit-sharing plan which this Plan hereby amends and restates: City of Dania Beach 1. Employer: City of Dania Beach II. The Effective Date of the Plan shall be the first day of the Plan Year during which the Employer adopts the Plan, unless an alternate Effective Date is hereby specified: 10/01/2003 III. Plan Year will mean: ( ) The twelve (12) consecutive month period which coincides with the limitation year. (See Section 5.05(i) of the Plan.) The twelve (12) consecutive month period commencing on 10 O1 03and each anniversary thereof. IV. Normal Retirement Age shall be age 65 (not to exceed age 65). 1 • V. ELIGIBILITY REQUIREMENTS: 1. The following group or groups of Employees are eligible to participate in the Plan: All Employees All Full-Time Employees Salaried Employees Non-union Employees Management Employees Public Safety Employees General Employees X Other (specify below) City Manager The group specified must correspond to a group of the same designation that is defined in the statutes, ordinances, rules, regulations, personnel manuals or other material in effect in the state or locality of the Employer. 2. The Employer hereby waives or reduces the requirement of a twelve (12) month Period of Service for participation. The required Period of Service shall ® be N/A (write N/A if an Employee is eligible to participate upon employment). If this waiver or reduction is elected, it shall apply to all Employees within the Covered Employment Classification. 3. A minimum age requirement is hereby specified for eligibility to participate. The minimum age requirement is N/A (not to exceed age 21. Write N/A if no minimum age is declared.) VI. CONTRIBUTION PROVISIONS 1. The Employer shall contribute as follows (choose one, if applicable): ( ) Fixed Employer Contributions With Or Without Mandatory Participant Contributions. The Employer shall contribute on behalf of each Participant % of Earnings or $ for the Plan Year (subject to the limitations of Article V of the Plan). A Participant is required to contribute (subject to the limitations of Article V of the Plan) (i) % of Earnings, 2 (iii) a whole percentage of Earnings, as designated by the • Employee in accordance with guidelines and procedures established by the Employer for the Plan Year as a condition of participation in the Plan. (Write "0" if no contribution is required.) If Participant Contributions are required under this option, a Participant shall not have the right to discontinue or vary the rate of such contributions after becoming a Plan Participant. The Employer hereby elects to "pick up" the Mandatory/Required Participant Contribution. Yes No [Note to Employer: Neither an IRS advisory letter nor a de- termination letter issued to an adopting Employer is a ruling by the Internal Revenue Service that Participant contributions that are picked up by the Employer are not includable in the Participant's gross income for federal income tax purposes. The Employer may seek such a ruling. Picked up contributions are excludable from the Participant's gross income under section 414(h)(2) of the Internal Revenue Code of 1986 only if they meet the requirements of Rev. Ruls. 81-35 and 81-36, 1981-1 C.B. 255, and 87-10, 1987-1 C.B. 136. Those requirements are (1) that the Employer must specify that the contributions, although designated as employee contributions, are being paid by the Employer in lieu of contributions by the employee; (2) the employee must not have the option of receiving the contributed amounts directly instead of having them paid by the Employer to the plan; and (3) the required specification of designated employee contributions must be completed before the period to which such contributions relate.] (� Discretionary Employer Contributions The Employer will determine the amount of Employer contribu- tions to be made to the Plan for each Plan Year. The amount of Employer contributions to be allocated to the Account of each Participant will be based on the ratio for the Plan Year that such Participant's Earnings bears to the Earnings of all Participants eligible for such contributions. ( ) Fixed Employer Match of Participant Contributions. The Employer shall contribute on behalf of each Participant % of Earnings for the Plan Year (subject to the limitations of Article V I of the Plan) for each Plan Year that such Participant has contributed % of Earnings or $ . Under this option, there is a single, fixed rate of Employer contributions, but a Participant may decline to make the required Participant contributions in any Plan Year, in which case no Employer contribution will be made on the Participant's behalf in that Plan Year. O Variable Employer Match Of Participant Contributions. The Employer,shall contribute on behalf of each Participant an amount determined as follows (subject to the limitations of Article V of the Plan): % of the Participant contributions made by the Participant for the Plan Year (not including Participant contributions exceeding % of Earnings or $ ); PLUS % of the contributions made by the Participant for the Plan Year in excess of those included in the above paragraph (but not including Participant contributions exceeding in the aggregate % of Earnings or $ ). Employer Contributions on behalf of a Participant for a Plan Year ® shall not.exceed $ or % of Earnings, whichever is more or less. 2. Each Participant may make a voluntary (unmatched), after-tax contribution, subject to the limitations of Section 4.06 and Article V of the Plan. X Yes No 3. Employer contributions and Participant contributions shall be contributed to the Trust in accordance with the following payment schedule: Bi-Weekly VII. CASH OR DEFERRED ARRANGEMENT UNDER SECTION 401(k) 1. This Plan will be a cash or deferred arrangement under section 401 (k) of the Code. Yes X No Each Participant may elect to make Elective Deferrals, not to exceed % of Earnings for the Plan Year, subject to the limitations of Article V of the Plan. The provisions of the Cash or Deferred Arrangement (CODA) may be made effective as of the first day of the Plan Year in which the CODA is adopted. 4 However, under no circumstances may a salary reduction agreement or other deferral mechanism be adopted retroactively. [Note to Employer: Under current law, the cash or deferred arrangement (CODA) option under section 401(k) of the Code is not available to an employer that is a State or local government or political subdivision thereof, or any agency or instrumentality thereof, unless that employer established a CODA on or before May 6, 1986.) 2. The Employer will match Elective Deferrals. Yes X No The Employer will contribute as follows (choose one, if applicable): ( ) Employer Percentage Match Of Elective Deferrals. The Employer shall contribute on behalf of each Participant an amount determined as follows (subject to the limitations of Article V of the Plan): % of the Elective Deferrals made on behalf of the Participant for the Plan Year (not including Elective Deferrals ® exceeding % of Earnings or $ ); PLUS % of the Elective Deferrals made on behalf of the Participant for the Plan Year in excess of those included in the above paragraph (but not including Elective Deferrals exceeding in the aggregate % of Earnings or $ ). Employer Contributions on behalf of a Participant for a Plan Year shall not exceed $ or % of Earnings, whichever is more or less. ( ) Employer Dollar Match Of Elective Deferrals. The Employer shall contribute on behalf of each Participant an amount determined as follows (subject to the limitations of Article V of the Plan): $ for each % of Earnings or $ that the Employer contributes on behalf of the Participant as Elective Deferrals for the Plan Year (not including Elective Deferrals exceeding % of Earnings or $ ); PLUS $ for each % of Earnings or $ that the Employer contributes on behalf of the Participant as Elective Deferrals for the Plan Year in excess of those included in the 5 above paragraph (but not including Elective Deferrals exceeding ® in the aggregate % of Earnings or $ ). Employer Contributions on behalf of a Participant for a Plan Year shall not exceed $ or % of Earnings, whichever is more or less. Vill. EARNINGS Earnings, as defined under Section 2.09 of the Plan, shall include: (a) Overtime Yes X No (b) Bonuses X Yes No IX. LIMITATION ON ALLOCATIONS If the Employer maintains or ever maintained another qualified plan in which any Participant in this Plan is (or was) a participant or could possibly become a participant, the Employer hereby agrees to limit contributions to all such plans as provided herein, • if necessary in order to avoid excess contributions (as described in Section 5.04 of the Plan). 1. If the Participant is covered under another qualified defined contribution plan maintained by the Employer, the provisions of Section 5.04(a) through (f) of the Plan will apply, unless another method has been indicated below. ( ) Other Method. (Provide the method under which the plans will limit total Annual Additions to the Maximum Permissible Amount, and will properly reduce any excess amounts, in a manner that precludes Employer discretion.) 2. The limitation year is the following 12-consecutive month period: X. VESTING PROVISIONS The Employer hereby specifies the following vesting schedule, subject to ( 1) the • minimum vesting requirements as noted and (2) the concurrence of the Plan Administrator. 6 • Years of Service Percent Completed Vested Zero 100 % One % Two % Three % Four % Five % Six % Seven % Eight % Nine % Ten % XI. WITHDRAWALS AND LOANS 1. Hardship withdrawals are permitted under the Plan as provided in Section 9.07, from the following accounts only (choose as applicable): a. Employer Contribution Account (Nonforfeitable Interest) ® X Yes No b. Participant Elective Deferral Account (not including earnings thereon accrued after December 31, 1988) X Yes No 2. In-service distributions are permitted under the Plan as provided in Section 9.08. X Yes No 3. Loans are permitted under the Plan, as provided in Article XI II: X Yes No XI I. The Employer hereby attests that it is a unit of state or local government or an agency or instrumentality of one or more units of state or local government. XIII. The Plan Administrator hereby agrees to inform the Employer of any amendments to the Plan made pursuant to Section 14.05 of the Plan or of the discontinuance or abandonment of the Plan. XIV. The Employer hereby appoints the ICMA Retirement Corporation as the Plan • Administrator pursuant to the terms and conditions of the ICMA RETIREMENT CORPORATION GOVERNMENTAL PROFIT-SHARING PLAN & TRUST. The Employer hereby agrees to the provisions of the Plan and Trust. XV. The Employer hereby acknowledges it understands that failure to properly fill out this Adoption Agreement may result in disqualification of the Plan. XVI. An adopting Employer may rely on an advisory letter issued by the Internal Revenue Service as evidence that the Plan is qualified under section 401 of the Internal Revenue Code. In Witness Whereof, the Employer hereby causes this Agreement to be executed on this ,;i!/ day of 20 . EMPLOYER Accepted: ICMA RETIREMENT CORPORATION r � -Y' l By: Title: Title: • Attest-V laatlll' l t'1(.��:f Attest: r • g \\GLGPRI M\CLIENTS\1 1070\01\PS PAA4.DOC DECLARATION OF TRUST 0 This Declaration of Trust (the"Group Trust Agreement") is made as of the 19th day of May, 2001, by VantageTrust Company, which declares itself to be the sole Trustee of the trust hereby created. WHEREAS, the ICMA Retirement Trust was created as a vehicle for the commingling of the assets of governmental plans and governmental units described in Section 818(a)(6) of the Internal Revenue Code of 1986, as amended, pursuant to a Declaration of Trust dated October 4, 1982, as subsequently amended, a copy of which is attached hereto and incorporated by reference as set out below (the "ICMA Declaration"); and WHEREAS, the trust created hereunder (the "Group Trust") is intended to meet the requirements of Revenue Ruling 81-100, 1981-1 C.B. 326, and is established as a common trust fund within the meaning of Section 391:1 of Title 35 of the New Hampshire Revised Statutes Annotated, to accept and hold for investment purposes the assets of the Deferred Compensation and Qualified Plans held by and through the ICMA Retirement Trust. NOW,THEREFORE, the Group Trust is created by the execution of this Declaration of Trust by the Trustee and is established with respect to each Deferred Compensation and Qualified Plan by the transfer to the Trustee of such Plan's assets in the ICMA Retirement Trust, by the Trustees thereof, in accord with the following provisions: 1. Incorporation of ICMA Declaration by Reference; ICMA By-Laws. Except as otherwise provided in this Group Trust Agreement, and to the extent not inconsistent herewith, all provisions of the ICMA Declaration are incorporated herein by reference and made a part hereof, to be read by substituting the Group Trust for the Retirement Trust and the Trustee for the Board of Trustees referenced therein. In this respect, unless the context 0clearly indicates otherwise, all capitalized terms used herein and defined in the ICMA Declaration have the meanings assigned to them in the ICMA Declaration. In addition, the By- Laws of the ICMA Retirement Trust, as the same may be amended from time-to-time, are adopted as the By-Laws of the Group Trust to the extent not inconsistent with the terms of this Group Trust Agreement. Notwithstanding the foregoing, the terms of the ICMA Declaration and By-Laws are further modified with respect to the Group Trust created hereunder, as follows: (a) any reporting, distribution, or other obligation of the Group Trust vis-a-vis any Deferred Compensation Plan, Qualified Plan, Public Employer, Public Employer Trustee, or Employer Trust shall be deemed satisfied to the extent that such obligation is undertaken by the ICMA Retirement Trust (in which case the obligation of the Group Trust shall run to the ICMA Retirement Trust); and (b) all provisions dealing with the number, qualification, election, term and nomination of Trustees shall not apply, and all other provisions relating to trustees (including, but not limited to, resignation and removal) shall be interpreted in a manner consistent with the appointment of a single corporate trustee. 2. Compliance with Revenue Procedure 81-100. The requirements of Revenue Procedure 81-100 are applicable to the Group Trust as follows: (a) Pursuant to the terms of this Group Trust Agreement and Article X of the By-Laws, invest- ment in the Group Trust is limited to assets of Deferred Compensation and Qualified Plans, 0 investing through the ICMA Retirement Trust. 1 (b) Pursuant to the By-Laws, the Group Trust is adopted as a part of each Qualified Plan that • invests herein through the ICMA Retirement Trust. (c) In accord with the By-Laws, that part of the Group Trust's corpus or income which equitably belongs to any Deferred Compensation and Qualified Plan may not be used for or diverted to any purposes other than for the exclusive benefit of the Plan's employees or their benefici- aries who are entitled to benefits under such Plan. (d) In accord with the By-Laws, no Deferred Compensation Plan or Qualified Plan may assign any or part of its equity or interest in the Group Trust, and any purported assignment of such equity or interest shall be void. 3. Governing Law. Except as otherwise required by federal, state or local law, this Declaration of Trust (including the ICMA Declaration to the extent incorporated herein) and the Group Trust created hereun- der shall be construed and determined in accordance with applicable laws of the State of New Hampshire. 4. Judicial Proceedings. The Trustee may at any time initiate an action or proceeding in the appropriate state or federal courts within or outside the state of New Hampshire for the settlement of its accounts or for the determination of any question of construction which may arise or for instructions. IN WITNESS WHEREOF, the Trustee has executed this Declaration of Trust as of the day and year first above written. VANTAGETRUST COMPANY By: Name: Paul E Gallagher Title: Assistant Secretary 2 ADMINISTRATIVE SERVICES AGREEMENT Type: 401 Account Number: 8626 Plan # 8626 ADMINISTRATIVE SERVICES AGREEMENT This Agreement, made as of the day of , 2004 (herein referred to as the"Inception Date"), between The International City Management Association Retirement Corporation ("RC"), a nonprofit corporation organized and existing under the laws of the State of Delaware; and the City of Dania Beach ("Employer")a City organized and existing under the laws of the State of Florida with an office at 100 West Dania Beach Boulevard, Dania Beach, Florida 33004. RECITALS Employer acts as a public plan sponsor for a retirement plan ("Plan")with responsibility to obtain investment alternatives and services for employees participating in that Plan; The VantageTrust (the "Trust") is a common law trust governed by an elected Board of Trustees for the commingled investment of retirement funds held by state and local governmental units for their employees; RC acts as investment adviser to the Trust; 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." The Funds are available only to public employers and only through the Trust and RC. In addition to serving as investment adviser to the Trust, RC provides a complete offering of services to public employers for the operation of employee retirement plans including, but not limited to, communications concerning investment alternatives, account maintenance, account record-keeping, investment and tax reporting, form processing, benefit disbursement and asset management. AGREEMENTS 1. Appointment of RC Employer hereby designates RC as Administrator of the Plan to perform all non- discretionary functions necessary for the administration of the Plan with respect to assets in the Plan deposited with the Trust. The functions to be performed by RC include: (a) allocation in accordance with participant direction of individual accounts to investment Funds offered by the Trust; (b) maintenance of individual accounts for participants reflecting amounts deferred, income, gain, or loss credited, and amounts disbursed as benefits; (c) provision of periodic reports to the Employer and participants of the status of Plan investments and individual accounts; - 2 - Plan # 8626 ® (d) communication to participants of information regarding their rights and elections under the Plan; and (e) disbursement of benefits as agent for the Employer in accordance with terms of the Plan. 2. Adoption of Trust Employer has adopted the Declaration of Trust of VantageTrust and agrees to the commingled investment of assets of the Plan within the Trust. Employer agrees that operation of the Plan and investment, management and disbursement 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. It is understood that the term "Employer Trust" as it is used in the Declaration of Trust shall mean this Administrative Services Agreement. 3. Employer Duty to Furnish Information Employer agrees to furnish to RC on a timely basis such information as is necessary for 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). 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 RC shall not be responsible for any error arising from its reliance on such information. RC will provide account information in reports, statements or accountings. 4. Certain Representations, Warranties, and Covenants RC represents and warrants to Employer that: (a) 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 RC to serve as investment adviser to the Trust is dependent upon the continued willingness of the Trust for RC to serve in that capacity. (b) RC is an investment adviser registered as such with the Securities and Exchange Commission under the Investment Advisers Act of 1940, as amended. ICMA-RC Services, Inc. (a wholly owned subsidiary of RC) is registered as a broker-dealer with the Securities and Exchange Commission (SEC) and is a member in good - 3 - Plan # 8626 • standing of the National Association of Securities Dealers, Inc. RC covenants with employer that: (c) 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; provided, however, RC shall not be responsible for the qualified status of the Plan in the event that the Employer directs 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 RC's standardized plan document, 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. Employer represents and warrants to 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. • 5. Participation in Certain Proceedings The Employer hereby authorizes 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 Employer Plan. Unless Employer notifies RC otherwise, Employer consents to the disbursement by RC of benefits that have been garnished or transferred to a former spouse, spouse or child pursuant to a domestic relations order. 6. Compensation and Payment (a) Plan Administration Fee. The amount to be paid for plan administration services under this Agreement shall be 0.55% per annum of the amount of Plan assets invested in the Trust. Such fee shall be computed based on average daily net Plan assets in the Trust. (b) Account Maintenance Fee. There shall be an annual account maintenance fee of $25.00. The account maintenance fee is payable in full on January 1 st of each year on each account in existence on that date. For accounts established AFTER January 1st, the fee is payable on the first day of the calendar quarter following establishment and is prorated by reference to the number of calendar quarters - 4 - Plan # 8626 • remaining on the day of payment. See Appendix A for EZLink terms and conditions. (c) Compensation for Management Services to the Trust and Advisory and other Services to the Vantagepoint Funds. Employer acknowledges that in addition to amounts payable under this Agreement, RC receives fees from the Trust for investment management services furnished to the Trust. Employer further acknowledges that certain wholly-owned subsidiaries of 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. The fees referred to in this subsection are disclosed in the Retirement Investment Guide. These fees are not assessed against assets invested in the Trust's Mutual Fund Series. (d) Mutual Fund Services Fee. There is an annual charge of 0.15% assessed against average daily net Plan assets invested in the Trust's Mutual Fund Series. (e) Payment Procedures. All payments to RC pursuant to this Section 6 shall be paid out of the Plan assets held by the Trust and shall be paid by the Trust. The amount of Plan assets held in the Trust shall be adjusted by the Trust as required to reflect such payments. 7. Custody Employer understands that amounts invested in the Trust are to be remitted directly to the Trust in accordance with instructions provided to Employer by RC and are not to be remitted to RC. In the event that any check or wire transfer is incorrectly labeled or transferred to RC, RC will return it to Employer with proper instructions. 8. Responsibility RC shall not be responsible for any acts or omissions of any person other than RC in connection with the administration or operation of the Plan. 9. Term This Agreement may be terminated without penalty by either party on sixty days advance notice in writing to the other. 10. Amendments and Adiustments (a) This Agreement may not be amended except by written instrument signed by the parties. (b) The parties agree that an adjustment to compensation or administrative and operational services under this Agreement may only be implemented by RC through - 5 - Plan # 8626 ® a proposal to the Employer via correspondence or the Employer Bulletin. The Employer will be given at least 60 days to review the proposal before the effective date of the adjustment. Such adjustment shall become effective unless, within the 60 day period before the effective date, the Employer notifies RC in writing that it does not accept such adjustment, in which event the parties will negotiate with respect to the adjustment. (c) No failure to exercise and no delay in exercising any right, remedy, power or privilege hereunder shall operate as a waiver of such right, remedy, power or privilege. 11. 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. 12. Complete Agreement This Agreement shall constitute the sole agreement between 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. Any prior agreements, promises, negotiations or representations, verbal or otherwise, not expressly set forth in this Agreement are of no force and effect. 13. Governing Law This agreement shall be governed by and construed in accordance with the laws of the State of Florida, applicable to contracts made in that jurisdiction without reference to its conflicts of laws provisions. - 6 - Plan # 8626 In Witness Whereof, the parties hereto have executed this Agreement as of the Inception Date first above written. CITY OF DANIA BEACH by: Signature/Date Name and Title (Please Print) is/✓ cf��i—1 i�:ll �: z%•✓/3�v'C`Z. INTERNATIONAL C TY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION by: Paul Gallagher Corporate Secretary • • - 7 - Plan # 8626 Appendix 1 I. The annual Account Maintenance Fee for individual whose Employers do not use EZLink for enrollment and contribution processing shall be $36.00. II. The annual Account Maintenance Fee for individual whose Employers are using EZLink for enrollment and contribution processing, where average participant account balance is less than $25,000 shall be $25.00. This fee applies to this Plan. III. The annual Account Maintenance Fee for individuals will be waived ($0.00) for Employers who use EZLink for enrollment and contribution processing, where the average participant account balance is equal to or greater than $25,000. • - 8 -