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HomeMy WebLinkAboutAGENDA REPORT 2024 0717 CCSA REG ITEM 10ECITY OF MOORPARK, CALIFORNIA City Council Meeting of July 17, 2024 ACTION ADOPTED RESOLUTION NO. 2024-4265. (ROLL CALL VOTE: UNANIMOUS) BY A. Hurtado. E. Consider Resolution Approving a Renegotiated Administrative Services Agreement with the International City/County Management Association Retirement Corporation Doing Business as MissionSquare Retirement (“MissionSquare”). Staff Recommendation: Adopt Resolution No. 2024-4265 approving a renegotiated Administrative Services Agreement with MissionSquare to provide administrative services for the City’s 457(b) Deferred Compensation Plan and 401(a) Money Purchase Plan; and authorizing the delegation of fiduciary responsibilities of the plan sponsor to the Assistant City Manager to sign the agreement. (Staff: Hiromi Dever, Interim Finance Director) (ROLL CALL VOTE REQUIRED) Item: 10.E. MOORPARK CITY COUNCIL AGENDA REPORT TO: Honorable City Council FROM: Hiromi Dever, Interim Finance Director PJ Gagajena, Assistant City Manager and Interim City Treasurer DATE: 07/17/2024 Regular Meeting SUBJECT: Consider Resolution Approving a Renegotiated Administrative Services Agreement with the International City/County Management Association Retirement Corporation Doing Business As MissionSquare Retirement (“MissionSquare”) BACKGROUND In 1992, the City Council approved the establishment of a 457 deferred compensation plan for City’s full-time employees with Great Western Bank, now Nationwide. In 1998, the City Council approved a 457 deferred compensation program with the International City/County Management Association Retirement Corporation (ICMA-RC), now known as MissionSquare, expanding eligible employee groups to part-time employees and signed the Administrative Services Agreement. In 2004, the City Council further approved the establishment of a 401(a) Money Purchase Plan with MissionSquare for designated employee groups. DISCUSSION Renegotiated Agreement: The City sponsors a 457(b) Deferred Compensation Plan and 401(a) Money Purchase Plan for Plan participants. Under the California State Constitution, Article XVI Section 17, government entities that sponsor a 457(b) and or 401(a) plans have fiduciary responsibilities as Plan Sponsor to ensure the operation and investment of the public retirement plan is for the exclusive purpose of providing benefits to participants and beneficiaries. The fiduciary responsibilities include investing the assets of the plan, administering the plan, and engaging in a prudent process for making all decisions related to the operation of the plan, including decisions related to the plan’s investments and related services. In February 2024, the City conducted evaluation of the administrative fees of the Plans and reviewed all the terms and conditions, including but not limited to investment options, asset values, fixed account interest rates, and additional fees that may be charged by the plan administrators. After evaluating the information provided by multiple plan administrators, staff is recommending the City approve a renegotiated Item: 10.E. 176 Honorable City Council 07/17/2024 Regular Meeting Page 2 agreement with MissionSquare, the City’s current plan administrator since 1998, to continue providing administrative services with lower administrative fees and other new terms and conditions that benefit plan participants. With the approval of this agreement, the City will obtain lower plan fees and enhanced participants services, including comprehensive financial planning services. In turn for entering into a five-year agreement, the investment share class administrative fee for the plan will change from R1, 0.55% to R5, 0.00%, per annum of the amount of Plan assets invested in the Vantage Trust held by MissionSquare, resulting in lower costs for all plan participants. Although this is a great savings to participants, those who participate using Managed Accounts are charged an additional asset-based fee listed on page 4 of the attached proposal (Attachment 1). Delegation to Finance Director/City Treasurer: Due to the complexity of providing employer sponsored 457(b) and 401(a) plans and associated responsibilities, this item seeks to delegate fiduciary responsibilities as Plan Sponsor to the Assistant City Manager. City Council’s adoption of the resolution approves the delegation of fiduciary responsibilities of Plan Sponsor to the Assistant City Manager; and authorizes the Assistant City Manager to sign the agreement with MissionSquare. ENVIRONMENTAL DETERMINATION This action is exempt from the California Environmental Quality Act (CEQA) as it does not constitute a project, as defined by Section 15378 of the State CEQA Guidelines. Therefore, no environmental review is required. FISCAL IMPACT There is no fiscal impact associated with the adoption of the Administrative Services Agreement. COUNCIL GOAL COMPLIANCE This action does not support a current strategic directive. STAFF RECOMMENDATION (ROLL CALL VOTE REQUIRED) Adopt Resolution No. 2024-____ approving a renegotiated Administrative Services Agreement with MissionSquare to provide administrative services for the City’s 457(b) Deferred Compensation Plan and 401(a) Money Purchase Plan, and authorizing the delegation of fiduciary responsibilities of the plan sponsor to the Assistant City Manager to sign the agreement. Attachment 1: MissionSquare Services Proposal Attachment 2: Draft Resolution No. 2024-____ 177 Services Proposal City of Moorpark 1 Delivering for You and Your Employees For more than 50 years, MissionSquare Retirement has delivered results-oriented retirement plans, education, investment options, and advice to government, education, health care, and not-for- profit employees like yours. With no shareholders, we’re solely dedicated to the public sector with a committed focus on you and your participants. Interactive learning tools and support are available for participants throughout all career stages — including retirement. We offer personal support and many automated features that give you time to focus on what matters most — your participants. Together, let’s build a retirement plan to meet and exceed your goals. If you have any questions, please contact Jason Boyd, Vice President, Relationship Management, at 202-759-7017 or jboyd@missionsq.org. Let’s get started! ATTACHMENT 1 178 Services Proposal City of Moorpark 2 Plan Sponsor Support Our plan sponsor website provides plan documents and extensive processing support. Many standard reports are available, as well as the capability for you to create custom reports. Your primary point of contact will use our comprehensive analytics tools to analyze your plan’s data and trends and collaborate with your committee on education campaigns, marketing materials, and actionable items to best support your participants’ needs. Key Plan Sponsor Services ▪ A dedicated, single point of contact leads delivery of all services to your plan. ▪ Industry-leading online plan administration through our plan sponsor website puts administration and reporting at your fingertips. ▪ Automated services, including enrollments, loan/distribution processing, and salary deferral changes ease administrative functions. ▪ Robust plan reporting, including Plan Health Monitor, Plan Analytics, Employer Statements, and more, keeps you updated on plan health. ▪ Analytics identify, measure, and benchmark patterns and relationships in plan data. ▪ Fiduciary support, available via multiple channels, provides helpful tools and education. ▪ Defense-in-depth system security offers best-of-breed technology and security for your plan and participant data and accounts. ▪ Investment access to 700 fund families and more than 20,000 funds/share classes. ▪ Live customer support Monday-Friday, 8:30 a.m.-7:30 p.m. ET. 179 Services Proposal City of Moorpark 3 Participant Support A personalized program with in-person and virtual group and individual educational meetings, combined with digital tools and resources, will help participants build toward financial wellness and the retirement they want. Our multichannel approach meets the needs of those who prefer to speak with a representative over the phone, those who want to manage their account(s) online or through our fully transactional mobile app, and those who want it all. Your Retirement Plans Specialist, Sean Payton, is available Monday – Friday 8am – 5pm for individual appointments or to provide educational webinars. Key Participant Services ▪ Group and individual educational meetings led by your Retirement Plans Specialist. ▪ Comprehensive financial planning services for eligible participants from our CERTIFIED FINANCIAL PLANNER™ professionals. ▪ 45+ educational webinars throughout the year for all participants. ▪ Our Financial Wellness Center with 100+ videos, articles, calculators, charts, gamification, and tutorials on relevant financial topics, right from participants’ accounts. ▪ Our online participant newsletter discusses financial topics of interest, investment performance, market trends, new plan features and services, and more. ▪ HTML emails, eflyers, and presentations tailored to meet the specific needs of those in early, mid-, and late-career, or those already retired. ▪ Online calculators to visualize the result of certain financial behaviors. ▪ Guided Pathways® Advisory Services offers assistance based on how involved participants want to be in their investing decisions. ▪ Our participant website for 24/7 account access with full transaction capability. ▪ On-demand account access via our 24/7 self-service phone line, mobile app, Amazon Alexa, Text Access, and eDelivery capabilities. ▪ Easy, quick enrollment through the participant website or mobile app. ▪ Live customer support Monday-Friday, 8:30 a.m.-9 p.m. ET. 180 Services Proposal City of Moorpark 4 Plan Administration Fee The current amount for Plan administration services is 0.55% per annum of the amount of Plan assets invested in the VantageTrust. ▪ MissionSquare Retirement is providing a reduced Plan administration services fee at 0.29% per annum resulting in approximate savings of $19,500 annually. ▪ In exchange for a five-year commitment, MissionSquare Retirement is providing a reduced Plan administration services fee at 0.00% per annum resulting in approximate savings of $39,000 annually. ▪ In exchange for a seven-year commitment, MissionSquare Retirement is providing a reduced Plan administration services fee at 0.00% per annum resulting in approximate savings of $43,000 annually. Optional Services Fees Service fees1 apply only to participants who choose to use the following supplemental services: Managed Account Services Participants using Managed Accounts are charged an additional asset-based fee2 outlined below.3 Participant Account Balance Annual Fee Percentage First $100,000 0.50% Next $200,000 0.40% Next $200,000 0.30% Over $500,000 0.20% Loans ▪ Setup Fee ― $75 origination fee for loan applications, re-amortizations, and refinancings. This is a one-time expense. ▪ Annual Fee ― $50 annual fee for outstanding loans. ▪ ACH Reject Fee ― $20 for each occurrence of an ACH return due to insufficient bank funds, invalid bank account, or account closed. Wire Transfer & QDRO Processing Fees 1 Fees for ancillary services are subject to change with appropriate notification. 2 Underlying mutual fund expenses and plan administration fees still apply. Please consult the applicable disclosure materials for a description of these fees and expenses. 3 Investment advice and analysis tools are offered to participants through MissionSquare Retirement, a federally registered investment adviser. Investment advice is the result of methodologies developed, maintained, and overseen by the Independent Financial Expert, Morningstar Investment Management LLC. Morningstar Investment Management LLC is a registered investment advisor and subsidiary of Morningstar, Inc. Morningstar, Inc. and Morningstar Investment Management LLC are not affiliated with MissionSquare Retire ment. All rights reserved. The Morningstar name and logo are registered marks of Morningstar, Inc. 181 Services Proposal City of Moorpark 5 A $15 participant fee will apply for each participant-requested outgoing wire transfer. Should our processing bank increase wire fees during the contract period, the increased fee will be charged to the participant accordingly. There are no charges for incoming wire transfers. The QDRO processing fee is $250 per divorce. Programming Costs Any systems programming for services not identified in the scope of services or that have not been proposed in this proposal are available for $175 per hour for programming, testing, and project oversight. 182 RESOLUTION NO. 2024-____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MOORPARK, CALIFORNIA, APPROVING A RENEGOTIATED ADMINISTRATIVE SERVICE AGREEMENT WITH MISSIONSQUARE RETIREMENT WHEREAS, the City sponsors Governmental 457(b) Deferred Compensation Plan under Section 457(b) of Internal Revenue Code (“IRC”); and 401(a) Money Purchase Plan under Section 401(a) of IRC; and WHEREAS, under the California State Constitution, Article XVI Section 17, government entities that sponsor a 457(b) and/ or 401(a) plans, have fiduciary responsibilities as Plan Sponsors to ensure the operation and investment of their respective public retirement plans are for the exclusive purpose of providing benefits to participants and beneficiaries; and WHEREAS, the City conducted evaluation of administrative fees including base fee and additional service fees in February 2024; and WHEREAS, after evaluations were completed, staff is recommending the City Council approve a renegotiated agreement with the City’s current administrator, MissionSquare. Under a renegotiated Administrative Services Agreement, plan participants obtain lower plan fees and continue receiving enhanced services; and WHEREAS, the City desires to continue to contract with MissionSquare with the administration of 457(b) and 401(a) plans; and WHEREAS, the City Council desires to delegate the administration and fiduciary oversight duties, authority, and responsibilities of the 457(b) and 401(a) plan to the Assistant City Manager. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. That the City of Moorpark hereby adopts the City of Moorpark Administrative Services Agreement for 457(b) and 401(a) plans with Mission Square, attached hereto as Exhibit A. SECTION 2. That the assets of the Plan shall be held in trust, with the City serving as trustee, for the exclusive benefit of the Plan participants and their beneficiaries, and the assets shall not be diverted to any other purpose. The Trustee's beneficial ownership of Plan assets held in MissionSquare's Retirement Trust shall be held for the further exclusive benefit of the Plan participants and their beneficiaries. SECTION 3. That the City hereby agrees to serve as trustee under the plan. ATTACHMENT 2 183 Resolution No. 2024-____ Page 2 SECTION 4. That the Assistant City Manager is hereby authorized to act as coordinator for this program and to receive necessary reports, notices, and related documents from MissionSquare Retirement; and the Assistant City Manager shall cast, on behalf of the City, any required votes under the MissionSquare Retirement, and the Assistant City Manager is authorized to execute all necessary agreements with MissionSquare Retirement incidental to the administration of the Plan. Administrative duties to conduct the plan may be assigned to the appropriate City staff member. SECTION 5. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original Resolutions. PASSED AND ADOPTED this 17th day of July, 2024. _____________________________ Chris R. Enegren, Mayor ATTEST: ___________________________________ Ky Spangler, City Clerk Exhibit A: MissionSquare Administrative Services Agreement 184 ADMINISTRATIVE SERVICES AGREEMENT for City of Moorpark Type: 457 Account #: 304625 Type: 401 Account #: 108573 EXHIBIT A 185 MissionSquare Retirement Agreement 1 of 12 ADMINISTRATIVE SERVICES AGREEMENT This Administrative Services Agreement (“Agreement”), made as of this day, (please enter date) ____________________________________, (herein referred to as the "Inception Date"), between the International City Management Association Retirement Corporation doing business as MissionSquare Retirement (“MissionSquare”), a nonprofit corporation organized and existing under the laws of the State of Delaware, and the City of Moorpark (“Employer”), a California municipal corporation and general law city organized and existing under the laws of the State of California with an office at 799 Moorpark Avenue, Moorpark, California 93021. 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 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; MissionSquare, or its wholly owned subsidiary, acts as investment adviser to VantageTrust Company, LLC, the Trustee of VantageTrust; MissionSquare has designed, and VantageTrust Company offers, a series of separate funds (the “Funds”) for the investment of plan assets as referenced in the Funds’ principal disclosure documents, the Disclosure Memorandum and the Fact Sheets (together, “MissionSquare Disclosures”); and MissionSquare 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, and benefit disbursement. 186 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 2 of 12 AGREEMENTS 1. Appointment of MissionSquare Employer hereby appoints MissionSquare as administrator of the Plan to perform all nondiscretionary functions necessary for the administration of the Plan. The functions to be performed by MissionSquare shall be those set forth in Exhibit A to this Agreement. 2. Adoption of VantageTrust Employer has adopted the Declaration of Trust of VantageTrust Company and agrees to the commingled investment of assets of the Plan within VantageTrust. Employer agrees that the investment, management, and distribution of amounts deposited in VantageTrust 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 MissionSquare Disclosures or Employer Bulletins) as those terms and conditions may be adjusted from time to time. 3. Employer Duty to Furnish Information Employer agrees to furnish to MissionSquare on a timely basis such information as is necessary for MissionSquare to carry out its responsibilities as Administrator of the Plan, including information needed to allocate individual participant accounts to Funds in the Plan, 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 MissionSquare in a timely manner regarding changes in staff as it relates to various roles. Such notification is to be completed through the plan sponsor website. MissionSquare 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 MissionSquare shall not be responsible for any error arising from its reliance on such information. MissionSquare will provide reports and account information to the Employer through the plan sponsor website. Employer is required to send in contributions through the plan sponsor website. Alternative electronic methods may be allowed but must be approved by MissionSquare for use. Contributions may not be sent through paper submittal documents. To the extent Employer selects third-party investment options that do not have profile information provided to MissionSquare through MissionSquare’s 187 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 3 of 12 electronic data feeds from external sources (such as Morningstar) or the third- party investment option providers, the Employer is responsible for providing to MissionSquare timely investment option updates for disclosure to Plan participants. Such updates may be provided to MissionSquare through the Employer’s investment consultant or other designated representative. 4. MissionSquare Representations and Warranties MissionSquare represents and warrants to Employer that: (a) MissionSquare 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 MissionSquare, or its wholly owned subsidiary, to serve as investment adviser to VantageTrust Company is dependent upon the continued willingness of VantageTrust Company for MissionSquare, or its wholly owned subsidiary, to serve in that capacity. (b) MissionSquare is an investment adviser registered as such with the U.S. Securities and Exchange Commission under the Investment Advisers Act of 1940, as amended. (c)(i) MissionSquare shall maintain and administer the 457(b) Plan in accordance with the requirements for eligible deferred compensation plans under Section 457 of the Internal Revenue Code and other applicable federal law; provided, however, that MissionSquare shall not be responsible for the eligible status of the 457(b) Plan in the event that the Employer directs MissionSquare to administer the 457(b) Plan or disburse assets in a manner inconsistent with the requirements of Section 457 or otherwise causes the 457(b) Plan not to be carried out in accordance with its terms. Further, in the event that the Employer uses its own customized plan document, MissionSquare shall not be responsible for the eligible status of the 457(b) Plan to the extent affected by terms in the Employer’s plan document that differ from those in MissionSquare’s model plan document. MissionSquare shall not be responsible for monitoring state or local law applicable to retirement plans or for administering the 457(b) Plan in compliance with local or state requirements regarding plan administration unless Employer notifies MissionSquare of any such local or state requirements. (c)(ii) MissionSquare shall maintain and administer the 401(a) Plan in accordance with the requirements for plans which satisfy the qualification requirements of Section 401 of the Internal Revenue 188 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 4 of 12 Code and other applicable federal law; provided, however, MissionSquare shall not be responsible for the qualified status of the 401(a) Plan in the event that the Employer directs MissionSquare to administer the 401(a) Plan or disburse assets in a manner inconsistent with the requirements of Section 401 or otherwise causes the 401(a) 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 MissionSquare's model plan document, MissionSquare shall not be responsible for the qualified status of the 401(a) Plan to the extent affected by the differing terms in the Employer's plan document. MissionSquare shall not be responsible for monitoring state or local law applicable to retirement plans or for administering the 401(a) Plan in compliance with local or state requirements regarding plan administration unless Employer notifies MissionSquare of any such local or state requirements. 5. Employer Representations and Warranties Employer represents and warrants to MissionSquare that: (a) 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. (b) Employer understands and agrees that MissionSquare’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, MissionSquare does not render investment advice, is neither the “Plan Administrator” nor “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 its related trust. MissionSquare does not perform any service under this Agreement that might cause MissionSquare to be treated as a “fiduciary” of the Plan under applicable law, except, and only, to the extent that MissionSquare provides investment 189 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 5 of 12 advisory services to individual participants enrolled in Guided Pathways Advisory Services. (c) Employer acknowledges and agrees that MissionSquare 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 share class. (d) Employer acknowledges that certain such services to be performed by MissionSquare under this Agreement may be performed by an affiliate or agent of MissionSquare pursuant to one or more other contractual arrangements or relationships, and that MissionSquare reserves the right to change vendors with which it has contracted to provide services in connection with this Agreement without prior notice to Employer. (e) Employer approves the use of its Plan in MissionSquare 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 MissionSquare 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 MissionSquare otherwise, Employer consents to the disbursement by MissionSquare 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) MissionSquare’s compensation under this Agreement shall be as set forth in subsection (b) below. (b) Compensation for Management Services to VantageTrust Company, Compensation for Advisory and other Services to the MissionSquare Funds Class M and Payments from Third - Party Investment Options. Employer acknowledges that MissionSquare, or its wholly owned subsidiary, receives fees from VantageTrust Company for investment advisory services and plan and participant services furnished to VantageTrust Company. 190 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 6 of 12 Employer further acknowledges that MissionSquare, including certain of its wholly owned subsidiaries, receives compensation for advisory and other services furnished to the MissionSquare Funds Class M, which serve as the underlying portfolios of a number of Funds offered through VantageTrust. For a MissionSquare Fund Class R that invests substantially all of its assets in a third-party mutual fund not affiliated with MissionSquare, MissionSquare 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 MissionSquare Disclosures and MissionSquare’s fee disclosure statement. In addition, to the extent that third party options are included in the investment line-up for the Plan, MissionSquare receives administrative fees from its third-party settlement and clearing agent for providing administrative and other services based on assets invested in third-party investment options; such administrative fees come from payments made by third-party investment options to the settlement and clearing agent. (c) Redemption Fees. Redemption fees imposed by outside investment options in which Plan assets are invested are collected and paid to the investment option by MissionSquare. MissionSquare remits 100% of redemption fees back to the specific investment option to which redemption fees apply. These redemption fees and the individual investment option’s policy with respect to redemption fees are specified in the prospectus f or the individual mutual fund and referenced in the MissionSquare Disclosures. (d) Payment Procedures. All payments to MissionSquare pursuant to this Section 7 shall be made from Plan assets held by VantageTrust or received from third-party investment options or their service providers in connection with Plan assets invested in such third- party investment options, to the extent not paid by the Employer. The amount of Plan assets administered by MissionSquare shall be adjusted as required to reflect any such payments as are made from the Plan. 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. The compensation and payment set forth in this Section 7 are contingent upon the Employer’s using MissionSquare’s plan sponsor website for contribution 191 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 7 of 12 processing and submitting contribution funds by ACH or wire transfer on a consistent basis over the term of this Agreement. The compensation in this Section 7 is also based on the assets of the Plan being invested in R5 shares of MissionSquare PLUS Fund and the Employer offering the MissionSquare PLUS Fund as the sole stable value option. The compensation and payment in this Section 7 will take effect in the calendar quarter following receipt at a Delivery Address (defined below the signature line) 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 (a) chooses to implement additional mutual funds that neither (i) trade via NSCC nor (ii) meet MissionSquare’s daily trading operational guidelines or (b) chooses to implement investment options that are not mutual funds. 8. Indemnification MissionSquare shall not be responsible for any acts or omissions of any person with respect to the Plan or its related trust, other than MissionSquare in connection with the administration or operation of the Plan. Employer shall indemnify MissionSquare against, and hold MissionSquare 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 MissionSquare by reason of any claim, regulatory proceeding, or litigation arising from any act done or omitted to be done by any officer, employee or consultant of Employer with respect to the Plan or its related trust, excepting only any and all loss, damage, penalty, liability, cost or expense resulting from MissionSquare’s negligence, bad faith, or willful misconduct. MissionSquare shall indemnify Employer against, and hold Employer, and its officers, employees and consultants 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 Employer, its officers, employees and consultants, by reason of any claim, regulatory proceeding, or litigation arising from any act pursuant to this Agreement done or omitted to be done by any officer, employee or consultant of MissionSquare with respect to the Plan or its related trust, excepting only any and all loss, damage, penalty, liability, cost or expense resulting from Employer’s negligence, bad faith, or willful misconduct. 192 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 8 of 12 Notwithstanding the foregoing, MissionSquare’s ability to indemnify Employer's officers, employees and consultants (“Personnel”) is limited to (a) those claims that do not involve such Personnel acting in the capacity of a holder of an account administered or record kept by MissionSquare or (b) those claims that do not involve consultants of the City advising the City on the administration or investment of the plan. 9. 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 acknowledges that, in the event the Employer terminates this Agreement (or replaces the MissionSquare PLUS Fund of VantageTrust as an investment option in its investment line-up), MissionSquare retains full discretion to release Plan assets invested in the MissionSquare PLUS Fund in an orderly manner over a period of up to 12 months from the date MissionSquare receives written notification from the Employer that it has made a final and binding selection of a replacement for MissionSquare as administrator of the Plan (or a replacement investment option for the MissionSquare PLUS Fund). 10. Amendments and Adjustments (a) This Agreement may be amended by written instrument signed by the parties. (b) MissionSquare may modify this Agreement by providing 60 days’ advance written notice to the Employer prior to the effective date of such proposed modification. Such modification shall become effective unless, within the 60-day notice period, the Employer notifies MissionSquare in writing that it objects to such modification. (c) The parties agree that enhancements may be made to administrative services under this Agreement. The Employer will be notified of enhancements or reduction in fees through electronic messages or special mailings. 11. Notices Unless otherwise provided in this Agreement, all notices required to be delivered under this Agreement shall be in writing and shall be delivered, 193 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 9 of 12 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. MissionSquare: Legal Department, MissionSquare, 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. 12. Complete Agreement This Agreement shall constitute the complete and full understanding and sole agreement between MissionSquare 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. 13. 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. 14. Incorporation of Exhibits All Exhibits (and any subsequent amendments thereto), attached hereto, and referenced herein, are hereby incorporated within this Agreement as if set forth fully herein. 194 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 10 of 12 15. Governing Law This Agreement shall be governed by and construed in accordance with the laws of the State of California, applicable to contracts made in that jurisdiction without reference to its conflicts of laws provisions. 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 MOORPARK By ____________________________________________ Signature/Date By ____________________________________________ Name and Title (Please Print) THE INTERNATIONAL CITY MANAGEMENT ASSOCIATION RETIREMENT CORPORATION doing business as MISSIONSQUARE RETIREMENT By ___________________________________________ Erica McFarquhar Assistant Secretary [An execution copy will be provided via DocuSign] 195 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 11 of 12 Exhibit A Administrative Services The administrative services to be performed by MissionSquare under this Agreement shall be as follows: (a) Participant enrollment services are provided online. Employees will enroll online through a secure site or the Employer will enroll employees through the plan sponsor website. (b) Establishment of participant accounts for each employee participating in the Plan for whom MissionSquare receives appropriate enrollment instructions. MissionSquare 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 options offered under the Plan. (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 MissionSquare through the participant website or the plan sponsor website), beneficiary designation instructions and all other documents concerning each participant's account. (f) Provision of periodic reports to the Employer through the plan sponsor website. Participants will have access to account information through Participant Services, Voice Response System, the participant website, and text access, and through quarterly statements that can be delivered electronically through the participant website or by postal service. (g) Communication to participants of information regarding their rights and elections under the Plan. (h) Making available Participant 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 markets or MissionSquare are closed for business (including emergency closings)), to assist participants. (i) Making available access to MissionSquare’s website, to allow participants to access certain account information and initiate certain plan transactions at any time. The participant website is normally 196 Plan numbers 304625, 108573 MissionSquare Retirement Agreement 12 of 12 available 24 hours a day, seven days a week except during scheduled maintenance periods designed to ensure high-quality performance. (j) Maintaining the security and confidentiality of client information through a system of controls including but not limited to, as appropriate: restricting plan and participant information only to those who need it to provide services, software and hardware security, access controls, data back-up and storage procedures, non-disclosure agreements, security incident response procedures, and audit reviews. (k) Making available access to MissionSquare’s plan sponsor web site to allow plan sponsors to access certain plan information and initiate plan transactions such as enrolling participants and managing contributions at any time. The plan sponsor web site is normally available 24 hours a day, seven days a week except during scheduled maintenance periods designed to ensure high-quality performance. (l) 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 the participant website or via form. (m) MissionSquare is authorized by the Employer to (a) determine whether a domestic relations order is an acceptable qualified domestic relations order under the terms of the Plan and (b) establish a separate account record for the alternate payee and provide for the investment and distribution of assets held thereunder. (n) 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 the participant website. (o) Guided Pathways Advisory Services – MissionSquare’s participant advice service, “Fund Advice”, may be made available through a third-party vendor on the terms specified on MissionSquare’s website. (p) MissionSquare is authorized by the Employer to establish an unallocated plan level expense account to function as the Administrative Allowance account, to be invested as Employer directs. (q) MissionSquare 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.) 197