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HomeMy WebLinkAboutGREAT WEST LIFE-401 (A) PLANA- 2015 -041 Great -West Life & Annuity Insurance Company AGREEMENT FOR RECORDKEEPING AND COMMUNICATION SERVICES §401(a) Plan Group No. 98280 -# 3 City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 1 A- 2015 -041 Important Note: Services Agreements and all other contractual documents must be duly executed by both parties prior to the contract effective date. Backdating of contracts or funding agreements is in violation of our corporate governance and regulatory requirements. Plan assets cannot be accepted prior to the date all documents are fully executed, even if that requires the effective date to be postponed. There are no exceptions to the rule that the effective date must follow the date all documents are executed. TABLE OF CONTENTS I. Definitions ....................................................................................................................................................... ............................... 5 II. Basic Recordkeeping Services ....................................................................................................................... ..............................6 A. Participant Account Establishment ....................................................................................................... ..............................6 B. Participant Account Information .......................................................................................................... ............................... 6 C. Investment Options .............................................................................................................................. ..............................6 D. Valuation of Participant Account Balances ........................................................................................... ..............................7 E. Contributions, Transfers and Limitations .............................................................................................. ..............................7 F. Automated Voice Response System ................................................................................................... ............................... 7 G. Participant Website ............................................................................................................................. ............................... 7 H. Client Service ...................................................................................................................................... ............................... 8 I. Plan Sponsor Access to Recordkeeping System ................................................................................. ..............................8 J. Reporting .............................................................................................................................................. ..............................8 K. Regulatory Updates .............................................................................................................................. ..............................9 L. Benefits, Tax Withholding and Reporting ............................................................................................. ..............................9 M. Qualified Domestic Relations Orders .................................................................................................. ............................... 9 N. Plan Document Services ..................................................................................................................... .............................10 0. Rollovers from Other Eligible Retirement Plans .................................................................................. .............................10 P. Code Section 402(f) Notice ................................................................................................................. .............................10 Q. Monitoring the Deferral Limits ............................................................................................................. .............................10 III. Enhanced Signatureless Recordkeeping Services ....................................................................................... .............................10 A. General Requirements ........................................................................................................................ .............................10 B. Deferral Reoordkeeping ...................................................................................................................... .............................10 C. Beneficiary Recordkeeping ................................................................................................................. .............................10 D. Beneficiary Confirmation for Death Benefit Claims ............................................................................. .............................11 E. Online Enrollment ................................................................................................................................ .............................11 F. Loans ................................................................................................................................................... .............................11 G. In- Service Distributions at Age 59 % ................................................................................................... .............................11 H. Required Minimum Distributions at Age 70 % z ..................................................................................... .............................12 IV. Communication Services .............................................................................................................................. .............................12 A. Special Representations ..................................................................................................................... .............................12 B. Communication Materials .................................................................................................................... .............................12 C. Group Presentations ........................................................................................................................... .............................12 D. Individual Counseling Sessions ........................................................................................................... .............................13 E. Plan Sponsor Committee Meetings ..................................................................................................... .............................13 City of Santa Ana Services Agreement 401 (a) 02 -02 -15 Page 2 F. Communications and Marketing Plan .................................................................................................. .............................13 G. Assignment of Representatives ........................................................................................................... .............................13 H. Retirement Planning Education, Distribution Counseling .................................................................... .............................13 V. Miscellaneous Provisions .............................................................................................................................. .............................13 A. Confidentiality of Data and Privacy Notice .......................................................................................... .............................13 B. Business Continuity Plans Notice ........................................................................................................ .............................14 C. Affiliates ............................................................................................................................................... .............................14 D. Exclusivity ............................................................................................................................................ .............................14 E. Responsibilities at Termination ........................................................................................................... .............................14 F. Error Correction ................................................................................................................................... .............................14 G. Record Retention Policy ...................................................................................................................... .............................15 VI. Plan Sponsor Responsibilities ...................................................................................................................... .............................15 VII. Warranty, Indemnification and Limitation of Liability ................................................................................... .............................15 VIII. Notifications ................................................................................................................................................ .............................15 IX. Agreement Term and Termination ................................................................................................................ .............................16 X. Recordkeeping, Communication and Other Fees ......................................................................................... .............................16 A. Recordkeeping and Communication Fees .......................................................................................... .............................16 B. Loan Fees ........................................................................................................................................... .............................17 C. Authorized Investment Option Administration Fees ............................................................................ .............................17 D. Bank Credit Disclosure ........................................................................................................................ .............................17 E. Plan -Level Disclosure Services ........................................................................................................... .............................17 F. Miscellaneous Fee Provisions ............................................................................................................. .............................17 XI. Modification and Consent ............................................................................................................................. .............................18 XII. Dispute Resolution ...................................................................................................................................... .............................18 XIII. Entire Agreement..,., ................................................................................................................................................................ 18 XIV. Governing Law ........................................................................................................................................... .............................18 XV. Severability .................................................................................................................................................. .............................18 XVI. Authorized Persons .................................................................................................................................... .............................18 XVILLegal Advice .............................................................................................................................................. .............................18 XVIII. Force Majeure .......................................................................................................................................... .............................19 XIX. Signatures .................................................................................................................................................. .............................19 Procedures for Complying with Fund Company Market Timing and Excessive Trading Policies .......... .............................20 BusinessContinuity Plans .............................................................................................................................. .............................21 PrivacyNotice Exhibit ..................................................................................................................................... .............................22 City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 3 City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 4 Great -West Life & Annuity Life Insurance AGREEMENT FOR RECORDKEEPING AND COMMUNICATION SERVICES Great -West Life & Annuity Insurance Company ("Great - West"), and /or any successor, assign or affiliate, and City of Santa Ana ('Plan Sponsor ") make this Agreement for Recordkeeping and Communication Services, with respect to the services to be provided by Great -West, to the City of Santa Ana 401(a) Plan (the "Plan "). WHEREAS, Plan Sponsor has established or adopted the Plan for its eligible current and former employees (Participants) in accordance with Code Section 401(a), and all other applicable federal, state and municipal laws, for the purpose of providing a voluntary deferred compensation retirement plan to Participants for voluntary contribution; and WHEREAS, Plan Sponsor (or its designee) serves as the Plan Administrator and Named Fiduciary of the Plan; and WHEREAS, Plan Sponsor has placed all Plan assets into a trust, custodial account or annuity contract that meets the requirements of the Code and will continue to meet such requirements for the duration of this Agreement for purposes of establishing an unbundled open- architecture investment arrangement; and WHEREAS, Great -West acts in a non - fiduciary capacity as a directed, nondiscretionary service provider and to perform the services described herein as directed by Plan Sponsor, in compliance with all applicable federal, state and local laws and regulations; WHEREAS, Great -West agrees to act as record keeper and provide communication services for an open - architecture platform with per -share identified by NAV (net asset value) where the Plan Sponsor may select, add and change Plan investment options from the universe of funds (that Great -West has the contractually ability to record keep) at Plan Sponsor's discretion and use of Great -West funds or securities are not contractually required; WHEREAS, Great -West agrees that fund investment option changes may not occur without Plan Sponsor authorization; WHEREAS, Great -West agrees that nothing in this Agreement restricts Great -West from offering or providing additional record keeping or other Plan service improvements, as mutually agreed upon; NOW, THEREFORE, the parties agree as follows: I, DEFINITIONS The following terms and definitions shall apply throughout this Agreement: a. ACH — Automated Clearinghouse b. Agreement — this Agreement for Recordkeeping and Communication Services c. Authorized Investment Options — the investment options available under the Plan, as selected by Plan Sponsor d. Business Day — any day, and only for as many hours as, the New York Stock Exchange is open (typically until 4:00 pm Eastern Time) e. Code — the Internal Revenue Code of 1986, as amended from time to time, including all Treasury Regulations promulgated thereunder f. Designated Investment Option — the investment option designated by Plan Sponsor to receive all Participant contributions, transfers and direct rollovers, and other amounts with respect to a Participant, that are received without complete allocation instructions g. Effective Date — the date upon which this Agreement takes effect, as specified below h. Great -West— Great -West Life & Annuity Insurance Company I. Named Fiduciary — the fiduciary(ies)who jointly or severally have the authority to control and manage the operation and administration of the Plan, as described in ERISA j. Participant — Plan Sponsor's current and former employees participating in the Plan k. PDI — Payroll Data Interchange City of Santa Ana Services Agreement 401 (a) 02 -02 -15 Page 5 I. Plan — the retirement plan designated in the recitals above m. Plan Account — an unallocated Plan account that may be used for Plan purposes as set forth in the Plan document and as instructed by Plan Sponsor, which may include payment of the Recordkeeping and Communication Fee. Assets in the Plan Account will be invested in a single investment option as selected by Plan Sponsor n. Plan Sponsor — the City of Santa Ana, the contracting party named in the recitals above o. PSC — the Plan Service Center, Great - West's current Plan Sponsor website p. QDRO — a Qualified Domestic Relations Order, or legal court that divides ownership of a Participant's retirement account to allocate certain assets from the Participant's account to the Participant's former spouse or nonparticipant in the form of an alternate payee account or distribution q. Recordkeeping and Communication Fee — the basic annual recordkeeping and communication fee payable to Great -West under this Agreement, as described below r. Revenue — the fees Great -West and /or one or more of its affiliates or subsidiaries receives and /or collects from mutual fund families and other investment providers, including other Great -West affiliates, for providing certain administrative or other services s. Trustee — the named trustee in a certain trustee agreement between Plan Sponsor and said trustee as it relates to the Plan II. BASIC RECORDKEEPING SERVICES A. Participant Account Establishment Great -West will establish on its recordkeeping system Participant and related data that includes, but is not limited to, Participant indicative data (e.g., name, address, birth date). Great -West will provide assistance to Plan Sponsor as necessary to coordinate the establishment of Participant contribution processing on its recordkeeping system. B. Participant Account Information A Participant account consists of: 1. The following Participant indicative data, when received by Great -West in good order: a) Name b) Gender c) Social Security Number d) Mailing address e) Telephone number f) Date of birth g) Beneficiary information 2. Current Participant investment allocations in the Authorized Investment Options 3. Current Participant account balances in each Authorized Investment Option. C. Investment Options 1. Authorized Investment Options Plan Sponsor is responsible for the selection of all Authorized Investment Options made available under the Plan, based on Plan Sponsor's independent evaluation, or that of its registered investment advisor, consultant, broker or other agent, as applicable. Plan Sponsor may replace the Authorized Investment Options at any time without charge to Plan Sponsor or participants. Great -West agrees that Plan Sponsor may authorize fee and non -fee funds. Sixty days' advance written notice shall be required for either party to terminate or add an investment option. Great -West will cooperate with Plan Sponsor to terminate existing investment options or add new investment options, and Great -West will assist Plan Sponsor in appropriately notifying Participants of any changes via Participant quarterly statements. In extraordinary situations where notices must be sent prior to the next quarterly statements, such changes will be made as soon as practicable, as agreed upon by the parties. 2. Designated Investment Option Plan Sponsor shall select a Designated Investment Option to receive all Participant contributions, transfers and direct rollovers, and other amounts with respect to a Participant, that are received without complete allocation City of Santa Ana Services Agreement 401(a) 02 -0215 Page 6 instructions. Once the Participant provides Great -West with complete allocation instructions in good order, future amounts will be invested pursuant to such instructions. However, funds already deposited into the Designated Investment Option will remain invested therein until transferred by Participant request. D. Valuation of Participant Account Balances Participant account balances within the Plan will be accounted for as follows: 1. Amounts that are not guaranteed as to principal or interest will be accounted for at their fair market value as of the close of each Business Day. 2. Amounts receiving a guaranteed interest rate and a guarantee of principal will be accounted for at book value. Interest will be accounted for on a daily effective method. E. Contributions, Transfers and Limitations Purchases and sales of securities at the direction of Participants will be effected through GWFS Equities, Inc., a broker /dealer affiliate of Great -West. Instructions for the purchase, sale, exchange or transfer of shares on behalf of the Plan shall be transferred to GWFS Equities, Inc. for processing. 1. Contributions Contributions sent directly online to Great - West's recordkeeping system and processed by 12:00 am Mountain Time will be allocated effective the next Business Day, at that Business Day's unit value. Funds must be sent via ACH within the PSC functionality. 2. Transfers Requests for Participant- initiated transfers between Authorized Investment Options will be processed and effective the Business Day they are received by Great -West. Any transfer request not received by Great -West during a Business Day will be processed and effective the next Business Day, or such earlier time as may be required in order to comply with applicable law. 3. Market Timing and Excessive Trading Plan Sponsor acknowledges receipt of, and agrees to adhere to the terms and conditions of, the Procedures for Complying with Fund Company Market Timing and Excessive Trading Policies exhibit, attached to this Agreement. F. Automated Voice Response System Participants will have access to a toll -free, automated voice response system to inquire or make account changes from a touch -tone telephone. Inquiry services available from the automated voice response system will utilize share prices, unit values and account balances that are as of the last calculated unit value /share price. The automated voice response system will be available 24 hours a day, 7 days a week, except for routine maintenance of the system which, when necessary, will generally take place on Sunday between the hours of 12:01 am and 12:01 pm Mountain Time. However, the system may also be limited or unavailable during periods of peak demand, market volatility, systems upgrades, or maintenance, or for other reasons. G. Participant Website Participants will have access to a new, customized Plan website to inquire or make account changes via the Internet. Great -West shall host and update this website for Plan Sponsor, and all content, images and links will be approved by Plan Sponsor. Plan Sponsor shall have access to Great -West marketing staff to assist in the development and production of customized Plan branding, materials and messaging. Participant access and use will be through a login /password gateway into individual's account free of charge. The website will be available 24 hours a day, 7 days a week, except for routine maintenance of the system, which, when necessary, will generally take place on Sunday between the hours of 12:01 am and 12:01 pm Mountain Time. However, the system may also be limited or unavailable during periods of peak demand, market volatility, systems upgrades or maintenance, or for other reasons. As soon as practicable, Great -West shall provide Plan Sponsor City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 7 with notice in the event of such system unavailability due to reasons other than routine upgrades or maintenance. H. Client Service Client service representatives will be available via toll -free telephone call to Great -West to answer Participant questions and process applicable transactions each Business Day between the hours of 6:00 am and 5:00 pm Pacific Time. I. Plan Sponsor Access to Recordkeeping System Plan Sponsor staff shall have access to Great - West's recordkeeping system or website online via the PSC to inquire or make changes while administering the Plan. Upon request, Great -West representatives will be made available to assist and train employees of Plan Sponsor in properly accessing and processing transactions on the PSC. The PSC will be available consistent with the availability of the automated voice response system. Plan Sponsor will have access to Great -West report/data staff and all standard reports and may request customized reports at no additional charge. Custom reports will be produced within 14 days of written request. J. Reporting 1. Participant Statements Each calendar quarter, Great -West will make available to each Participant a statement of his/her account, summarizing all activity for the previous calendar quarter, including, but not limited to: a) Beginning and ending balances; b) All transactions processed during the quarter, including contributions; c) Interest or change in value; d) Any applicable Fees /Charges; e) Transfers and withdrawals for the quarter. Participants may elect to access their statements via the Participant website, or to receive their statements by mail, and may change their election at any time. Alternate access requests by Participants or Plan Sponsor will incur no additional charges. Statements will be mailed to Participants who do not affirmatively elect to access their statements on the website. Mailed statements will be sent to the Participant's last -known home address as provided to Great - West by Plan Sponsor, the Participant and /or the prior recordkeeper. Statements will be available on the website or mailed within 20 Business Days after the end of each calendar quarter, or within ten Business Days after receipt of final information in good order from third party sources, whichever is later. Undeliverable statement should have Great - West as the return address not the City. Great - West is responsible for getting statements to Participants by using an address - locator service for all "lost" Participants. 2. Employer Plan Summary Report Plan Sponsor will receive an Employer Plan Summary Report, summarizing Plan -level assets and Participant account balances, within 20 Business Days after each calendar quarter end, or within ten Business Days after receipt of final information in good order from third party sources, if applicable, whichever is later. The following Plan information will be addressed in the Employer Plan Summary Report: a) Summary of Plan transactions and assets; b) Summary of contributions processed; c) Withdrawals; d) Annuities purchased, if applicable; e) Periodic payments; f) Investment option grand totals — summarizes both dollars and units /shares and Plan activity; g) Investment option totals by money type — summarizes both dollars and units /shares and money type activity; h) Participant summary — a report of account activity for each Participant. City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 8 3. Annual Plan Review Plan Sponsor will receive an Annual Plan Review in written presentation including, but not limited to, the following information: a) Detailed description of all new services, service models, trends and technology offered by Great -West to its clients or within the industry; b) Review of enrollment efforts; c) Asset allocation information, contributions, distributions (investment options and fixed /variable split); d) Voice response usage and enhancements; e) Benefit payments; f) Direct online system access — current services and available services; g) Legislative updates; h) Identified fees or charges revenue collected from each investment fund by investment fund option and where such revenue has been paid for what services including, but not limited to, recordkeeping and fun management services with total fund fee and charge revenue' i) Plan assets and expenses, with weighted expense ratio, expenses shown by separate service cost, including, but not limited to, "12b -1" fees, "Sub -TA" fees, fiduciary reimbursement administration and respective management fees, including investment management fees with associated percentage of Plan expenses; j) Fixed fund charges, fees, subsidies and any market -to -book value issues; k) Total revenue to Great -West with revenue shown by participant. 4. Annual Investment Performance Report Great -West shall provide Plan Sponsor with an annual investment performance report. K. Regulatory Updates Great -West shall periodically make information available to Plan Sponsor concerning federal legislative activity of which Great -West is aware that may affect the Plan and related funding contracts. Such information, however, does not constitute legal or tax advice regarding the legal sufficiency of the Plan. L. Benefits, Tax Withholding and Reporting Benefit payments to Participants and beneficiaries will be made within two Business Days following receipt by Great -West of complete payment instructions. For the purposes of this Agreement, "complete payment instructions" means that all required information on the Participant request form, whether paper or online, has been completed, including all required signatures or authorizations, and that Great -West has completed its review of the request in accordance with the terms of this Agreement. Benefit payments will be made, taxes withheld, and tax reporting completed as follows: 1. A record will be maintained of each distribution from the Plan with respect to the Participant, including the reason for the distribution. A report may be made available to Plan Sponsor on request. 2. Federal and state income tax withholding and tax reporting that is applicable at the time of the distribution will be performed and sent to the Participant or beneficiary for each benefit payment from the Plan. 3. The income tax withholding will be forwarded to the Internal Revenue Service and appropriate state governmental entities, and will be completed by the applicable due dates. 4. Information will be provided to the Internal Revenue Service annually showing an accounting of all Participants who have received distributions during the previous calendar year. A similar report will be provided to Plan Sponsor. M. Qualified Domestic Relations Orders If the Plan accepts QDROs, Plan Sponsor hereby instructs Great -West to complete an administrative City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 9 review of all Plan Sponsor- approved QDROs submitted on or after the Effective Date, to ensure that Great -West can determine the amount of the alternate payee's award, mailing address, and social security number. Great -West will establish an alternate payee account or process a distribution pursuant to the terms of the QDRO, the Plan and/or the Code requirements in effect on the date of the distribution, and a distribution request received in good order and in a manner satisfactory to Great - West. Plan Sponsor hereby instructs Great -West to determine the amount payable to the alternate payee based solely on the Participant account records on Great - West's recordkeeping system. N. Plan Document Services Great -West will offer a sample Plan document, an adoption agreement, and any Plan document amendments that may be required due to change in applicable law, prior to the date required. 0. Rollovers from Other Eligible Retirement Plans If the Plan accepts rollovers from other eligible retirement plans, including IRAs, separate accounts will be maintained for such rollovers. Other accounts may be established from time to time as required for Plan administration. P. Code Section 402(f) Notice Great -West shall provide Participants with the IRS model notice, as amended from time to time, pursuant to Code §402(f). Q. Monitoring the Deferral Limits Great -West shall monitor Participants' total deferrals under the Plan for the calendar year and shall notify Plan Sponsor at the end of the calendar year of any Participants exceeding permitted deferral limits established under Code §401(a). Any distributions made to correct excess deferrals will be appropriately tax reported. Great -West shall provide assistance in calculating catch -up contributions. Plan Sponsor acknowledges that Participants are fully responsible for any catch -up calculations. III. ENHANCED SIGNATURELESS RECORDKEEPING SERVICES A. General Requirements This Section III. describes certain services under which Great -West will process Participant requests without obtaining Plan Sponsor signature or other specific approval. In doing so, Great -West will not exercise any fiduciary authority or make any discretionary determinations. Rather, this Agreement will act as a one -time, blanket instruction and approval by Plan Sponsor for Great -West to process all Participant requests that meet the stated criteria. In order to receive the enhanced, signatureless services detailed in this Section III., Plan Sponsor must utilize the PSC and must provide all necessary information in a PDI file. Plan Sponsor must also provide any additional information or instructions as required by, and in a form acceptable to, Great -West. In addition, in most cases, Great -West must be the sole recordkeeper for the Plan. If at any time Plan Sponsor does not meet these general requirements, or does not meet the specific requirements of any service described in this Section III., Great -West shall not be responsible to continue to provide such service. B. Deferral Recordkeeping Plan Sponsor hereby instructs and authorizes Great -West to allow Participants to update their deferral elections via the Plan- customized Great - West website and automated voice response system. Plan Sponsor shall provide deferral amount data for all Participants. Great -West will forward updated deferral information to Plan Sponsor according to the schedule elected by Plan Sponsor. C. Beneficiary Recordkeeping Plan Sponsor affirms that the Plan allows web - initiated beneficiary designations. Plan Sponsor hereby instructs and authorizes Great -West to accept, maintain and file, without Plan Sponsor's further approval, beneficiary designations received by Great -West in good order and in a manner acceptable to Great -West. Upon request, Plan Sponsor agrees to provide Great -West with any and all beneficiary information filed with the Plan by Participants prior to the Effective Date. City of Santa Ana Services Agreement 401 (a) 02 -02 -15 Page 10 Great -West agrees to update all Participant beneficiary documents and scan Plan Sponsor's hardcopy Participant beneficiary files and documentation in the Plan Sponsors possession, which includes handwritten documents and signatures through digital portable document format (Adobe), optical character recognition or other standard readable open- source format into a new online beneficiary tracking system. As soon as practicable, Great -West will make all such records available for Plan Sponsor and file transfer in a standard readable open- source format acceptable to the Plan Sponsor on request. Plan Sponsor shall provide Great -West with instructions regarding any Plan requirements as to spousal consent for beneficiary designations. If there are any such requirements, Plan Sponsor instructs Great -West to rely on the marital status specified by the Participant on the beneficiary designation form, and to obtain spousal consent, when applicable. If a beneficiary designation requires spousal consent, such designation may be made only by paper form. D. Beneficiary Confirmation for Death Benefit Claims Plan Sponsor hereby instructs and authorizes Great -West to process, without Plan Sponsor's further approval, death benefit claim forms received in good order from beneficiaries under the Plan. Great -West is instructed to determine a Participant's beneficiary pursuant to the most recent beneficiary designation available to Great -West. If a Participant has not designated a beneficiary, or if no designated beneficiary survives the Participant, Plan Sponsor instructs Great -West to forward the claim to Plan Sponsor to determine the beneficiary before processing the distribution. Death benefit claim forms submitted without complete information or without a certified copy of the deceased Participant's death certificate or other required documentation will not be processed, and the claimant will be notified of the deficiency. Processing will continue once Great -West receives all required information and documentation in good order. Claimants determined not to be beneficiaries will be notified that their claims have been rejected. Plan Sponsor agrees to make determinations with respect to any competing or other questionable death benefit claims. Plan Sponsor and Great -West will jointly develop procedures and communications for reviewing and processing death benefit claim forms and for handling claims to the extent spousal consent/registered domestic partner consent applies. In order to receive this service, Plan Sponsor must also utilize Great - West's beneficiary recordkeeping and vesting tracking services, if applicable. This service shall commence following completion of initial beneficiary solicitation. E. Online Enrollment Plan Sponsor instructs and authorizes Great - West to allow online enrollment. Once the PDI file is transmitted, Plan Sponsor instructs Great -West to issue a Personal Identification Number to every eligible employee, allowing enrollment in the Plan through the website. F. loans Plan Sponsor instructs and authorizes Great - West to allow online loan processing. Plan Sponsor agrees that all loans shall be account reduction loans repaid by payroll deduction and shall be consistent with the loan policy and the procedures established by the parties from time to time. Plan Sponsor instructs and authorizes Great -West to process, without further Plan Sponsor approval, Participant loan requests submitted through a form acceptable to Great -West or through the website. Principal residence loan requests must be submitted on a paper form with supporting documentation. Participants will be subject to the fees described online and in the loan documents. G. In- Service Distributions at Age 59 A Plan Sponsor hereby instructs and authorizes Great -West to process, without Plan Sponsor's further approval, Participant requests for age 59 %in- service distributions, provided such requests are received in good order and in a manner acceptable to Great -West. Plan Sponsor represents that the Plan allows Participants to take in- service distributions at age 59 %:. City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 11 In order to receive this service, Plan Sponsor must also utilize Great - West's vesting tracking service, if the Plan has a vesting schedule. If Plan Sponsor has not provided a Participant's birth date, or if there is a discrepancy between the birth date on the system and the birth date on the request form submitted by the Participant, Plan Sponsor instructs Great -West to reject the request pending further information. H. Required Minimum Distributions at Age 70' /Y Great -West will send via the U.S. Postal Service a notice and distribution form to each Participant attaining age 70 '/z or older in the current calendar year. The notice informs the Participant that required minimum distributions must begin no later than April 1 of the calendar year following the later of age 70 or retirement. Great -West will not initiate such distributions, but will only process such distributions upon receipt of a Participant or Plan Sponsor request in good order. Each year, Great -West will provide a report including but not limited to, name and mailing address, to Plan Sponsor listing Participants who are age 70 %: or older and whether each has taken or received this type of distribution for the calendar year. IV. COMMUNICATION SERVICES All communications must be in the authorized customized branding and format pre- approved by the Plan Sponsor. Great -West agrees to comply with all communications requirements of the Dodd -Frank Act, or other federal or state law. A. Special Representations 1. Great -West representatives assigned to perform services under this Agreement will be properly licensed, trained and supervised with respect to the conduct of their business activities. 2. Subject to applicable law, Plan Sponsor has the right to interview, approve or reject Great - West representatives. Great -West shall assign to the Plan Javier Obando as the Client Relationship Director, and as the sole relationship manager, unless an alternate request is made by Plan Sponsor. 3. Great -West representatives will provide information in a manner consistent with applicable insurance and securities laws and retirement industry service standards including for Plans of similar size. However, information supplied to Participants shall not constitute investment and/or tax advice upon which Participants or Plan Sponsor may rely. 4. No Great -West representative may discriminate with respect to investment options provided under the Plan. Representatives will give equal and fair representations when describing the various Authorized Investment Options. 5. Compensation to representatives will not be based upon investment options selected by the Participants. B. Communication Materials Great -West will provide Participant educational and communication materials regarding financial investing and retirement options. These materials include, but are not limited to, newsletters, brochures and other materials as mutually agreed upon. The materials will be customized with a specific brand designed for the Plan, including, but not limited to, Plan enrollment kit, presentations, educational flyers or postcards, Account Representative Participant meeting materials and monthly "Lunch- and - Learn" Participant presentations. C. Group Presentations Great -West representatives will conduct 52 days of on -site meetings, and any mutually agreed up on days in addition, at which some or all of the following will be communicated: 1. Comprehensive benefits of newly improved Plan, scheduled transition plan, accessibility of representatives before and during transition including blackout period, newly automated services and self - service features of plan, improved fund line -up and open architecture; 2. Summary of the key provisions of the Plan; City of Santa Ana Services Agreement 401 (a) 02 -02 -15 Page 12 3. Summary of Authorized Investment Options; 4. Discussion of services, including automated voice response system and website inquiry, retirement planning, investment seminars and QDROs; 5. Instructions on how to enroll in the Plan or request an individual counseling session with a Great -West representative. D. Individual Counseling Sessions Upon request, Great -West representatives will conduct prescheduled individual counseling sessions, utilizing a Participant paycheck analysis, an asset allocation model and retirement counseling services, as approved by Plan Sponsor. Great -West shall not provide information on a Participant's account to any spouse, former spouse, family member or friend of Participant, without the consent of the Participant. Participants must authorize, by invitation, any such person to attend these counseling sessions. E. Plan Sponsor Committee Meetings Upon request, the Great -West Relationship Manager and Account Representative may be required to attend periodic Plan Sponsor meetings and will be prepared to provide a Plan performance and benchmark report regarding the Plan and Great - West activities and future record keeping and communication services efforts. F. Communications and Marketing Plan Great -West will prepare a communications and marketing plan for review by Plan Sponsor. Such Plan will be finalized in a mutually agreeable manner. G. Assignment of Representatives Great -West shall assign one full -time Account Representative to provide communication and marketing services exclusively to the Plan. Such representative will be responsible for all group meetings and individual counseling sessions as directed by Plan Sponsor. In addition, Great -West shall assign to the Plan a Relationship Manager of higher corporate rank than the Client Relationship Director and Account Representative, and this Relationship Manager will be accessible during reasonable business hours for discussion of Plan management issues and/or concerns. H. Retirement Planning Education, Distribution Counseling Plan Sponsor agrees that ongoing retirement planning education and distribution counseling may be made available to Participants by Great -West or an affiliate. Where a Participant wishes either to contribute or roll over to an IRA, an IRA product may be made available by Great -West or its affiliate. Where a Participant requests, via a recorded telephone call with Great -West, to roll assets into the Plan from a previous employer's plan, Plan Sponsor instructs and authorizes Great -West to assist the Participant in completing such rollover without Plan Sponsor's signature or further approval, provided the Plan permits such rollovers. The recordkeeper of the previous employer's plan may require Plan Sponsor's signature or approval to complete the rollover. Great -West shall provide a quarterly report with information detailing the activity of rollovers into IRA products and compensation received by Great -West and affiliates as a result of any rollover transactions. V. MISCELLANEOUS PROVISIONS Great -West and Plan Sponsor specifically accept and agree to each of the following requirements: A. Confidentiality of Data and Privacy Notice Great -West and Plan Sponsor agree to maintain and hold in confidence all Nonpublic Personal Information ( "NPI ") received in connection with the performance of services under this Agreement. NPI includes personally identifiable financial information as defined by Title V of the Gramm - Leach - Bliley Act. Great -West shall not use or disclose NPI to any third party, other than affiliates and service providers appointed by Plan Sponsor, without Plan Sponsor's written consent, except as permitted or required by law. Any third party service provider retained by Great -West to provide services under this Agreement, and who has access to NPI, shall agree in writing to be bound by confidentiality and non- disclosure provisions, and to use such NPI only for the performance of specific services under this City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 13 Agreement. Great - West's current Privacy Notice is attached to this Agreement as the Privacy Notice Exhibit. By executing this Agreement, Plan Sponsor acknowledges receipt of this notice. Great -West will update the notice periodically and make the updates available to Plan Sponsor. B. Business Continuity Plans Notice GWFS Equities, Inc.'s current Business Continuity Plans notice is attached to this Agreement as an exhibit. By executing this Agreement, Plan Sponsor acknowledges receipt of this notice. Great - West will update the notice periodically and make the updates available to Plan Sponsor. As soon as practicable following a disaster, Great -West agrees assist Plan Sponsor in business - continuity recovery and restoration efforts until full normal service levels and staffing are achieved. C. Affiliates Plan Sponsor acknowledges and agrees that Great -West may utilize the services of any affiliate, including but not limited to FASCore, LLC; Advised Assets Group, LLC; GWFS Equities, Inc.; GW Capital Management, LLC, within its controlled group to perform any services under this Agreement. Great - West shall provide to Plan Sponsor its organizational chart including, but not limited to affiliate, subsidiaries, third parties or other agents and their specific responsibilities and duties related to Plan recordkeeping, management, services and operations. D. Exclusivity Plan Sponsor appoints Great -West as the Plan's exclusive provider of the recordkeeping, communication, and other services set forth in this Agreement for the term of this Agreement. E. Responsibilities at Termination Great -West shall provide all Participant and Plan data in the standard file format for any Plan transition within 10 Business Days. Any additional requests for data will be reviewed and delivered independently. Upon Great -West relinquishing responsibilities at the termination of this Agreement, as requested, investment balances for all Participants will be provided in the recordkeeping system's standard format, to assure appropriate account balances, within 10 Business Days of termination. Participant statements and Employer Plan Summaries and Disclosures will be provided up to and including the statement for the last calendar quarter covered by this Agreement until Plan Sponsor determines that the transition is complete. Once recordkeeping responsibilities are transferred, Great -West, as requested by Plan Sponsor, will stop all communications and statements to Participants. F. Error Correction For purposes of this section, "Great- West" refers to Great -West Life & Annuity Insurance Company and certain of its affiliates. If Great -West, as the recordkeeper, makes an error that results in an investment transaction gain or loss, and it is brought to Great - West's attention within 90 days after the Participant statement date following the occurrence of the error, Great -West will retroactively correct the error by putting the Participant back in the financial position where the Participant would have been had the error not occurred. However, if the Plan or affected Participant knew or should have known of the error but failed to bring it to Great - West's attention within 90 days after the statement date following the occurrence of the error, the error will be corrected prospectively. If a correction is made at Great - West's expense and results in a net loss, Great -West will bear the loss. However, if the correction results in an unintended net gain, Great - West will retain the gain as compensation for services provided to the plan and to defray reasonable expenses of the plan including offsetting net losses as described above. Under special circumstances, Plan Sponsor may request consideration of a retroactive correction of a Great -West error at Great - West's expense after the expiration of the 90 -day period. Based on the circumstances identified, Great -West will consider such retroactive correction, and such correction will not be unreasonably denied, based on industry standards. In no event will Great -West be responsible for the expense of retroactive correction caused by an error or miscommunication committed by a Participant, City of Santa Ana Services Agreement 401 (0) 02 -02 -15 Page 14 Plan Sponsor, or other third party. In such case, Plan Sponsor shall instruct Great -West how it wishes any resulting gain to be allocated or loss to be funded. G. Record Retention Policy Great -West shall retain all records in its custody and control that are pertinent to performance under this Agreement in accordance with its record retention policy, as amended from time to time. Great -West shall make such records available to Plan Sponsor for inspection and reproduction upon Plan Sponsor's reasonable advance written notice and at Plan Sponsor's expense. Great -West shall make all Plan and Participant records available in electronic format acceptable to Plan Sponsor within 14 days of request. VI. PLAN SPONSOR RESPONSIBILITIES A. If Plan Sponsor changes the reporting format for contribution reporting, Plan Sponsor shall give Great - West two weeks advance notice to test the new format before monies are remitted using the new format. If Plan Sponsor does not provide such notice of the new reporting format, then contributions will be effective two Business Days after receipt of monies sent in with the new format. B. Plan Sponsor agrees that Participants may be contacted at home or at work to obtain information necessary to process Participant requests or to perform other services under this Agreement. C. Plan Sponsor agrees to provide all information reasonably necessary for Great -West to perform its responsibilities under this Agreement. D. Plan Sponsor agrees to use its best efforts, including, if necessary, terminating a participant investment provider, to secure and maintain the cooperation of participating investment providers in providing the timely and accurate transmittal of data, including providing daily interest rates and unit/share values, that is reasonably necessary for Great -West to perform its responsibilities under this Agreement. E. Should Plan Sponsor appoint a Trustee for the Plan, the Trustee must be able to interface with Great - West's recordkeeping system in a passive role, and all monies must be sent to an omnibus trust account. Plan Sponsor agrees to require the Trustee to provide all information in its possession that is reasonably necessary for Great -West to perform its responsibilities under this Agreement. F. Plan Sponsor agrees to facilitate the scheduling of group presentations and individual counseling sessions and to provide facilities at which both Plan Sponsor and Great -West agree that satisfactory attendance can be expected. VII. WARRANTY, INDEMNIFICATION AND LIMITATION OF LIABILITY Great -West agrees to indemnify Plan Sponsor from and against any and all expenses, costs, reasonable attorney's fees, settlements, fines, judgments, damages, penalties or court awards ( "Damages ") actually incurred that are the direct result of any breach, gross negligence, reckless or intentional misconduct related to this Agreement by Great -West, and its affiliates and subsidiaries to the extent that they have not directly contracted with Plan Sponsor, or any failure by Great -West to perform its obligations under this Agreement in a manner consistent with generally accepted industry standards. Notwithstanding anything to the contrary herein, Great -West shall not be liable to Plan Sponsor for any Damages relating to or resulting from: 1) any breach of this Agreement by Plan Sponsor; 2) any direction of Plan Sponsor or any authorized agent thereof; or 3) any direction of any third party duly authorized or retained by Plan Sponsor to provide services relating to the Plan, including but not limited to an investment advisor, or any authorized agent thereof. This section represents a reasonable allocation of risk, and that it will survive the termination of this Agreement. Plan Sponsor acknowledges that Great -West, its affiliates, and their directors, officers, employees and authorized representatives are not responsible for investment performance of any Authorized Investment Options under the Plan. VIII. NOTIFICATIONS All notices, requests, demands or other communications provided for or required by this Agreement, or any instrument or document delivered pursuant to this Agreement, will be in writing. City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 15 Notices to Great -West will be addressed as follows: Great -West Financial Charles P. Nelson, Executive Vice President, Retirement Services Division and Beverly A. Byrne, Senior Vice President & Chief Compliance & FS Counsel 8515 East Orchard Road, 10T2 Greenwood Village, CO 80111 Notices to Plan Sponsor will be addressed as follows: City of Santa Ana Francisco Gutierrez, Executive Director Finance & Management Services 20 Civic Center Plaza, M17 P.O. Box 1988 Santa Ana, CA 92702 Each party may designate a different address by sending written notice to the other party, to be effective within ten days of the date of the notice. IX. AGREEMENT TERM AND TERMINATION The Effective Date of this Agreement is the date it has been signed by both Plan Sponsor and Great -West. This Agreement may be terminated upon 60 days' written notice by either Plan Sponsor or Great -West. This Agreement is for a term of one year with an option for one additional year as approved by Plan Sponsor's Plan Administrator Committee. Plan Sponsor reserves the right to solicit industry and market information and providers to benchmark items such as service levels, investment options, relationship management, reporting and recordkeeping. In addition, Plan Sponsor may release requests for proposals at any time without immediate termination of this Agreement with written notice. This Agreement may be terminated with or without cause with 60 days' written notice by either Plan Sponsor or Great - West. X. RECORDKEEPING, COMMUNICATION AND OTHER FEES A. Recordkeeping and Communication Fees Plan Sponsor, upon reasonable notice, has the right to examine and audit all payments, fees, credits, interest and accounts related to this Agreement with Great -West and any affiliates, subsidiaries, third parties and investment providers. Great -West will provide a quarterly Plan fee disclosure showing detailed cash flow, itemized services and costs, incentives and subsidies, etc. Great -West must provide the formula and calculations for all figures provided to Plan Sponsor. Great -West shall provide Plan Sponsor with qualified staff to answer questions by Plan Sponsor - assigned examination and audit staff. 1. Amount of Fee An annual Recordkeeping and Communication Fee of 0.10% of total Plan Account and Participant account balances, excluding loan balances, is payable to Great -West. This fee assumes the use of certain Great -West fund options. Beginning with the Effective Date, this fee will be calculated monthly based on the average daily balances on the processing date during the Agreement term and will be debited quarterly from any unallocated Plan Accounts that are eligible to pay Plan expenses. Partial quarters during the Agreement will be prorated. In the event the Plan Account balances are not sufficient to cover the fee, remaining amounts will be debited pro rata from Participant accounts. 2. Revenue Sharing to the Plan All Revenue will be credited by Great -West to the Plan. Great -West will provide a quarterly statement of all funds paid to the Plan account. Beginning with the Effective Date, the Revenue will be credited monthly by multiplying each fund's Revenue rate by average daily balance of the fund's total Participant account balances, excluding loan balances, during the period. This Revenue will be credited to the Plan Account to be used for Plan purposes as set forth in the Plan document and as instructed by Plan Sponsor, including payment of the fee. These assets will be invested in a single investment option as specified by Plan Sponsor. In the event Revenue already credited to the Plan Account becomes uncollectible from a fund company, Plan Sponsor hereby instructs Great -West to collect from the Plan Account the difference between the amount accrued and the amount collected. City of Santa Ana Services Agreement 401 (a) 02 -02 -15 Page 16 B. Loan Fees Great -West shall assess the following loan fees: a) a one -time, $50.00 loan origination fee that will be deducted from the amount of each loan processed b) a one -time, $25.00 Plan Sponsor - assessed administration fee that will be deducted from the amount of each loan processed and paid quarterly to Plan Sponsor c) a $25.00 annual maintenance fee per loan that will be deducted from the Participant's account in the amount of $6.25 per quarter. C. Authorized Investment Option Administration Fees If Plan Sponsor utilizes more than 32 Authorized Investment Options at any one time or requests an investment option that is materially different from the types of investment options currently in use, Great - West reserves the right to modify the fees and services in this Agreement. For purposes of this paragraph, a series of target date or similar funds will count as a single Authorized Investment Option, D. Bank Credit Disclosure Great -West or one of its affiliates may earn credits and /or interest on Plan assets awaiting investment or pending distribution. Any credits or interest earned by Great -West are aggregated with credits and /or interest earned by Great -West affiliates and will be used to defray the aggregate expenses for the maintenance of bank accounts. Great -West will not retain credits and /or interest earned in excess of such maintenance expenses, but any such excess will be retained by the bank. Credits and /or interest are earned from the use of (i) uninvested contributions received too late in the day or not received in good order to be invested same -day and (ii) proceeds from investment option redemptions where Plan distribution checks have not been presented for payment by Participants. Credits and /or interest (i) begin to accrue on contributions on the date such amounts are deposited into the bank account and end on the date such amounts are invested pursuant to Participant instructions, and (ii) begin to accrue on distributions on the date the check is written or on the wire date, as applicable, and end on the date the check is presented for payment or when the wire clears against the account, as applicable. Earnings of credits and /or interest are at the rate the bank provides from time to time. E. Plan -Level Disclosure Services Great -West shall provide required fee and other disclosures under 29 CFR §2550.408b -2, the "General Statutory Exemption for Services or Office Space," electronically via the PSC or such other electronic means as may be agreed to by the parties from time to time. Plan Sponsor agrees to ensure that there is at all times a person that is able and authorized to access the disclosures on Plan Sponsor's behalf. F. Miscellaneous Fee Provisions 1. If Plan Sponsor selects a custodian or trustee that requires changes to any procedures or services in this Agreement, Great -West reserves the right to change fees in this Section. 2. Should a Participant request an overnight delivery, Great -West will assess the Participant its then - current overnight delivery fee, which is $25 as of the Effective Date but is subject to change at the discretion of Great -West. 3. Should a Participant request a partial or full withdrawal payment via ACH, Great -West will assess the Participant its then - current ACH fee, which is $15 as of the Effective Date but is subject to change at the discretion of Great - West. Should a Participant request periodic payments via ACH, Great -West will not assess an ACH fee. 4. Should a Participant request a partial or full withdrawal payment via wire, Great -West will assess the Participant its then - current wire fee, which is $40 as of the Effective Date but is subject to change at the discretion of Great - West. City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 17 5. Plan Sponsor may direct Great -West in writing to assess a mutually agreed -upon per - Participant fee, asset fee or combination fee to Participant account balances. Such fee may be deposited into the Plan Fiduciary Administration and Reimbursement Account. Any fees assessed under this paragraph may be adjusted annually as instructed by Plan Sponsor. 6. Any service that Great -West is requested to perform beyond the scope of the services described in this Agreement shall be provided at a mutually agreed -upon price negotiated prior to the performance of such service. XI. MODIFICATION AND CONSENT Great -West may amend this Agreement, without Plan Sponsor's approval or signature, only as required to comply with changes to applicable law. No other modification of any provision of this Agreement, and no consent by any party to any deviation from its terms by the other party, will be effective unless such modification or consent is in writing and signed by both parties. The modification or consent will be effective only for the period, and the conditions, and for the specific instance and purposes specified in such writing. The waiver of any breach of any term or condition in this Agreement will not be deemed a waiver of any prior or subsequent breach. For purposes of this section, a "writing signed by the parties" shall be deemed to include e-mail only if such e- mail includes a PDF or other reproduction of the manual signature of an officer of each party who is authorized to execute an amendment to this Agreement. XII. DISPUTE RESOLUTION A. Mediation: If there is a dispute arising out of or relating to this Agreement, the parties will make a reasonable and good faith effort to negotiate between themselves a resolution of the matter. If the parties are unable to agree between themselves, and to the extent that the parties are not legally barred from entering into mediation, the parties shall endeavor to resolve any dispute out of or relating to this Agreement by participating in non - binding mediation. The mediation shall be conducted by a private mediator agree to by both parties or, if the parties cannot agree, by a mediator selected by JAMS (Judicial Arbitration and Mediation Services) or another nationally recognized, independent arbitration or mediation organization to which the parties mutually agree. The cost of any agreed -upon mediation shall be borne equally by the parties, and each party shall pay its own expenses. B. Litigation: If the dispute has not been resolved within 90 days of the initiation of non - binding mediation as provided for in paragraph A above, either party may initiate litigation; provided, however, that if one party has requested the other party to participate in mediation and the other party rejects the proposal to participate, the requesting party may initiate litigation before the expiration of the above period. XIII. ENTIRE AGREEMENT This Agreement and any subsequent amendments hereto represent the entire agreement between the parties with respect to the subject matter of this Agreement. XIV. GOVERNING LAW This Agreement will be construed and enforced in accordance with and governed by the laws of the State of California. XV. SEVERABILITY The provisions of this Agreement are severable, and if for any reason a clause, sentence or paragraph of this Agreement is determined to be invalid by a court or federal or state agency, board or commission having jurisdiction over the subject matter thereof, such invalidity will not affect other provisions of this Agreement that can be given effect without the invalid provision. XVI. AUTHORIZED PERSONS Plan Sponsor and any duly appointed investment advisor will provide Great -West with a list of the individuals authorized to transmit instructions to Great -West concerning the Plan and/or assets in the accounts, and written direction regarding the form of such instructions. Such list shall be updated from time to time. XVII. LEGAL ADVICE City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 18 Nothing in this Agreement is intended to constitute legal or tax advice from Great -West to Plan Sponsor or any other person or entity. XVIII. FORCE MAJEURE Neither of the parties hereto shall be liable to the other for any and all losses, damages, costs, charges, counsel fees, payments, expenses or liability due to delay or interruption in performing its obligations hereunder and without the fault or negligence of such party, due to causes or conditions beyond its control, including, without limitation, labor disputes, riots, ware and war -like operations including acts of terrorism, epidemics, explosions, sabotage, acts of God, failure of power, fire or other casualty, natural disasters or disruptions in orderly trading on any relevant exchange or market, including disruptions due to extraordinary market volume that result in substantial delay in receipt of correct data. XIX. SIGNATURES By signing this Agreement, in duplicate, the parties certify that they have read and understood it, that they agree to be bound by its terms, and that they have the authority to sign it. This Agreement is not binding on either party until signed by both parties. City of Santal na Signature: Name: Francisco Gutierrez Title: Executive Director, Finance & Management Services Date: -E 1 o ? ,, , 'a Great -W rtyln`su nce Company Signature - 2. — - Name: Brent Neese ° Title: Vice President, Financial Services Date: 3 5 ! C ATTEST: MARIA D. HUIZAR City Clerk CITY OF SANTA ANA DAVID CAVAZOS City Manager APPROVED AS TO FORM: SONIA R. CARVALHO City Attorney _ Assistant City City of Santa Ana Services Agreement 401(a) 02 -02 -15 Page 19 PROCEDURES FOR COMPLYING WITH FUND COMPANY MARKET TIMING AND EXCESSIVE TRADING POLICIES The prospectuses, policies and/or procedures of certain fund companies require retirement plan providers offering their fund(s) to agree to restrict market timing and /or excessive trading ( "prohibited trading ") in their funds. The following procedures describe how we, as your recordkeeper, will comply with fund company instructions designed to prevent or minimize prohibited trading. Various fund companies instruct intermediaries to perform standardized trade monitoring while others perform their own periodic monitoring and request trading reports when they suspect that an individual is engaging in prohibited trading. If an individual's trading activity is determined to constitute prohibited trading, as defined by the applicable fund company, the individual will be notified that a trading restriction will be implemented if prohibited trading does not cease. (Some funds may require that trading restrictions be implemented immediately without warning, in which case notice of the restriction will be provided to the individual and plan, if applicable). If the individual continues to engage in prohibited trading, the individual will be restricted from making transfers into the identified fund(s) for a specified time period, as determined by the applicable fund company. Individuals are always permitted to make transfers out of the identified fund(s) to other available investment options. When the fund company's restriction period has been met, the individual will automatically be allowed to resume transfers into the identified fund(s). Additionally, if prohibited trading persists, the fund company may reject all trades initiated by the plan, including trades of individuals who have not engaged in prohibited trading. Note: certain plan sponsors have or may elect to implement plan level restrictions to prevent or minimize individual prohibited trading. To the extent that such procedures are effective, we may not receive requests for information from the fund companies or requests to implement the restrictions described above. 10/16/07 BUSINESS CONTINUITY PLANS GWFS Equities, Inc., a subsidiary of Great -West Life & Annuity Insurance Company and affiliate of Great -West Life & Annuity Insurance Company of New York* ( "the Company "), maintains a comprehensive business continuity plan designed to respond reasonably and effectively to events that lead to significant business disruption, such as natural disasters, power outages, or other events of varying scope. This plan defines critical functions and systems, alternate work locations, vital books and records, and staff resources, and provides for the continuation of business operations with minimal impact, depending on the severity and scope of the disruption. The plan is reviewed and tested no less than once annually to ensure that the information in the plan is kept current and that documented recovery and continuity strategies adequately support its business operations. Of utmost importance to the plan is the ability for customers to maintain access to securities accounts and assets in those accounts. In the event that one of the Call Centers or back office operation facilities becomes unavailable for any reason, calls would be re- routed to one of the firm's alternative call center or operations facilities. In the event of a significant business disruption to the primary office and/or data center, access to customer accounts will be provided via the Company's Web site and voice response system, operated from an alternative data center. Customer Service will continue to be provided by re- routing telephone calls to a Call Center located in one or more alternative sites located outside of the region. While no contingency plan can eliminate the risk of business interruption, or prevent temporary delays with account access, the firm's continuity plan is intended to mitigate all reasonable risk and resume critical business operations within 24 hours or the next business day, whichever is later. *Record keeping and administrative services are provided by Great -West Life & Annuity Insurance Company, and in New York, Great -West Life & Annuity Insurance Company of New York, or one of its subsidiaries or affiliates. Securities offered in your account maybe offered through another broker /dealer firm other than GWFS Equities, Inc., a wholly owned subsidiary of Great -West Life & Annuity Insurance Company. Please contact your investment provider for more information if needed. This disclosure is subject to modification at anytime. The most current version of this disclosure can be found on the Web site or can be obtained by requesting a written copy by mail. BCP— GWFS Customer Notice (Ed. Sept. 2012) PRIVACY NOTICE EXHIBIT The Great -West Family of Companies Great -West Life & Annuity Insurance Company The Great -West Life Assurance Company (US operations) Great -West Life & Annuity Insurance Company of New York Great -West Financial Retirement Plan Services, LLC Advised Assets Group, LLC GWFS Equities, Inc. # The Canada Life Assurance Company (US operations) Emjay Corporation Empower Retirement"m il FASCore, LLC Great -West Life & Annuity Insurance Company of South Carolina Great -West Capital Management, LLC Great -West Funds, Inc. Great -West Trust Company, LLC Westkin Properties Ltd. i GWFS Equities, Inc. is a Member of the Securities Investor Protection Corporation ( "SIPC "). You may obtain information about SIPC, including the SIPC brochure, by contacting SIPC: Securities Investor Protection Corporation 805 15th Street, N.W. Suite 800 Washington, D.C. 20005 -2215 Email: asksipc @sipe.org Tel: (202)371 -8300 Information about SIPC is also available at www.sioc.orn. #Empower Rethemen ro refers to the products and services offered in the retirement markets by Great -West Life & Annuity Insurance Company, Great -West Life & Annuity Insurance Company of New York, and their subsidiaries and affiliates. Revised 0l /2015 (standard + CA) The Great -West Family of Companies protects your privacy. We have strict policies to keep your nonpublic personal information private. We may share it with affiliates and third parties that we do business with, and in other ways permitted by law. Information We Collect. We collect and store information. It comes from forms that you complete, from business you have conducted with us and other parties we do business with and from consumer and insurance reporting companies. Unaffiliated third parties cannot and do not collect personally identifiable information about your online activities from Company websites or services. Security of Your Information. We have physical, administrative, and technical safeguards in place to protect your privacy. Access to Information. The only employees who have access to your records are those who need it for business reasons. Our Information Sharing Practices. We limit the information we share and the parties we share it with. We share your information to help you do business with us. What we share depends on the types of products or services you request. As we are only permitted to share your information in ways described in this notice, the Great-West Family of Companies do not respond to "do not track" signals or similar digital privacy mechanisms. For example, we may share information: • from business forms that you complete (such as your name, address, SSN, plan or ID number, assets and income from your application) • about your business with us, or others (such as your policy or contract coverage and benefits and payment history) • about your relationship with us (such as the products or services you purchased) • from your employer, benefit plan sponsor, or group product (such as your name, address, SSN, plan or ID number and age) • from consumer and insurance reporting organizations (such as your credit, financial or health history; please note, these organizations may retain information provided to us and disclose it to others) • from other third parties (such as health and demographic information) • from visitors to our websites (such as information you provide online by completing forms, site visit data and "cookies ") of Health Information. We won't share health information, unless such sharing is permitted or required by law. For a description of how we share your health information, please contact our Privacy Officer at the address noted below. Sharing Information with Other Parties. You may permit us to share your information with other parties. Your information may be shared without your consent with our affiliates and other third parties if permitted by law. We do not share your information for any purpose that requires an opt -in or opt -out. Our affiliates are listed and include, but are not limited to, our broker- dealers and our trust company. Your information may be shared to serve you better or to make it easier for you to do business with us. We may also share your information with vendors and financial institutions. Vendors perform services for us such as processing transactions. Financial institutions such as banks have marketing agreements with us. We have agreements with these parties requiring them to protect the privacy of your information. They are not allowed to use the information other than as specified or permitted by law. Other disclosures that may be made without your consent include: • To detect or prevent fraud & other criminal activity; • To a medical professional for eligibility or audit purposes; • In response to a question from a government agency; • For purposes otherwise permitted or required by law; • In response to a subpoena or court order; • To a group policy holder to report claims experience or for an audit; • In connection with a sale or merger of all or part of our business; • To a government agency to determine your eligibility for benefits they may have to pay for; • To a peer review committee to evaluate a medical professional; • To a certificate holder or policyholder to provide information about the status of a transaction. Our Treatment of Information about Former Customers. If our relationship ends, we will not share your information with third parties except as the law requires or permits. Access to Information. You may access your information by submitting a written request that describes the information. We will respond within 30 business days or as required by state law. Our response will explain the nature and substance of the information on record. We will identify, if recorded, the parties we shared your information with over the last 2 years. Right to Correct, Amend or Delete Information. You may submit a written request to us to correct, amend or delete any information in our records. We will respond to your request within 30 business days or as required by state law. If we agree to your request, we will notify you in writing. We will provide the corrected infomnation to any person you identify that has received the information in the last 2 years and to any insurance reporting organization we may have provided the information to over the last 7 years. If we refuse your request, we will explain why and you will have the right to file a statement of disagreement. We reserve the right to revise this policy as needed. If changes are made, we'll send you a revised notice and post the new policy on the www.greatwest.com website. Privacy Officer Great -West Life & Annuity Insurance Company 8525 East Orchard Road RESOLUTION NO. 2015 -001 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA ANA MODIFYING, REESTABLISHING AND DELINEATING THE BASIC COMPENSATION AND BENEFIT PLAN FOR CLASSES OF EMPLOYMENT DESIGNATED AS UNREPRESENTED EXECUTIVE MANAGEMENT (EM) AND RESCINDING RESOLUTION NO. 91 -066, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SANTA ANA AS FOLLOWS: Section 1: The City Council hereby finds, determines and declares as follows: A. Section 1004, Article X of the City Charter of the City of Santa Ana requires the City Manager to prepare, install and maintain a position classification and pay plan subject to civil service rules and regulations and the approval of the City Council. B. On July 1, 1991, the City Council passed and adopted Resolution No. 91 -066, re- establishing the Basic Classification and Compensation Plan for classifications of employment designated as unrepresented Executive Management (EM) and Middle Management (MM). C. The City Council has amended Resolution No. 91 -066 on numerous occasions since its adoption. D. Pursuant to Resolution No. 81 -075, the Employee Relations Resolution of the City of Santa Ana, and applicable State law, the City of Santa Ana certified the Santa Ana Management Association (SAMA) on September 25, 2002, as the majority representative of the Middle Management and Administrative Management Representation Unit. Hence, the City has recognized SAMA as the certified majority representative of the full time employees in said Unit. E. In an effort to clarify the compensation of unrepresentative Executive Management (EM) employees, and delete obsolete language related to unrepresented Middle Management (MM) employees, the City Attorney recommends reestablishing and delineating the Basic Classification and Compensation Plan for classifications of employment designated as unrepresented Executive Management (EM) through this resolution, by separate resolution reestablishing and delineating the Basic Classification and Compensation Plan for all represented full -time employees in the City, including represented Middle Management (MM) employees, and all represented and non - represented part -time employees, and rescinding Resolution No. 91 -066. Resolution No. 2015 -001 Page 1 of 15 F. The City Manager recommends an increase to the Tuition Reimbursement Program to provide the highest amount that is available to other represented employees. G. The City Manager recommends establishing and delineating a Retirement Health Savings Account for unrepresented Executive Management (EM) employees and contributing to said account the highest amount that is available to other represented management employees. H. The City Manager recommends establishing and delineating a 401(a) Retirement Savings Account for unrepresented Executive Management (EM) employees to participate in, at his or her sole discretion. It is now desired to rescind Council Resolution No. 91 -066 and reestablish and affect the aforementioned changes. Benefit Plan, The City Council hereby reestablishes the unrepresented Executive Management (EM) Basic Compensation and Benefit Plan effective January 1, 2015, to read as follows: Unrepresented Executive Management (EM) Basic Compensation and Benefit Plan Effective January 1, 2015. Section 1. Executive Management (EM) Classifications and Compensation Plan. A. unrepresented Executive Management (EM) Employee Classifications Assistant City Manager (EM) Deputy City Manager (EM) Police Chief (EM) Executive Director of Community Development (EM) Executive Director of Finance and Management Services (EM) Executive Director of Parks, Recreation and Community Services (EM) Executive Director of Personnel Services (EM) Executive Director of Planning and Building Safety (EM) Executive Director of Public Works (EM) Special Assistant to the City Manager (EM) B. Schedule of Salaries. A schedule of salaries showing salary rate ranges for classifications of employment designated as unrepresented Executive Management (EM), Is attached hereto and made a part hereof as though set forth in full herein. The schedule for unrepresented Executive Management (EM) classifications and effective dates is listed as follows: Salary Schedule Resolution No. 2015 -001 Page 2 of 15 Unrepresented EM Classifications No. Effective Date Assistant City Manager (EM) EM -39 01/01/2015 Deputy City Manager (EM) EM -41 01/01/2015 Police Chief (EM) EM -47 01/01/2015 Executive Director of Community Development (EM) EM -33 01/01/2015 Executive Director of Finance and Management Services (EM) EM -37 01/01/2015 Executive Director of Parks, Recreation and Community Services (EM) EM -37 01/01/2015 Executive Director of Personnel Services (EM) EM -33 01/01/2015 Executive Director of Planning and Building Safety (EM) EM -42 01/01/2015 Executive Director of Public Works (EM) EM -38 01/01/2015 Special Assistant to the City Manager (EM) EM -37 01/01/2015 The unrepresented Executive Management (EM) salary schedule contains numerous salary rate ranges, each range comprised of fifteen (15) separate rates of pay shown in monthly amounts. The rate ranges are identified by a two -digit number preceded by the capital letters "EM" for Executive Management. The - separate rates of pay or steps within each salary rate range are identified by the numbers "1" through "15" inclusive, with Step 1" being the lowest or minimum rate of the range, Step "8" the middle or midpoint rate of the range, and Step "15" being the highest or maximum rate. Terminal Classifications. The capitalized letter "T" shown within parenthesis [i.e., (T)] next to a classification title signifies a position classification that has been designated as "terminal" by formal City Council action and, as such, will be deleted from this classification and compensation plan for unrepresented Executive Management (EM) classifications of employment when vacated by its last remaining incumbent. No new appointment may be made to a classification that has been designated as terminal. Section 2. Special Pay Additives and Additional Compensation Provisions. Bilingual Skill Pa v. Qualified employees who are assigned to positions involving the regular and frequent use of bilingual skill in both English and either Spanish, Vietnamese or any other language designated by the City Manager will be paid in the highest amount as available to represented management employees. Incumbents of positions where bilingual proficiency is essential to the performance of duties and responsibilities of a critical and /or emergency nature, or of positions where bilingual public contact is a major, essential or integral element of the work being performed, will be paid in the highest amount as available to represented management employees. Section 3. Administration and Applicability of the Compensation Plan A. Unless specified otherwise herein, unrepresented Executive Management (EM) employees will be subject to the same changes in compensation plan provisions, including but not limited to, sick leave maximum accrual; bereavement leave; holidays; longevity vacation cash out; health and dental Insurance; access to participation in the City's Vision Plan; retirement; Retirement Health Savings Plan; and work week Resolution No. 2015 -001 Page 3 of 15 schedule, as provided in the highest amount as available to represented management employees on or after January 1, 2015. B. Compensation Plan Implementation. Upon implementation of the basic salary schedule set forth in Sub- section 1.B, of this Resolution, a current incumbent of an Executive Management (EM) classification listed herein above will be placed at the monthly rate in the assigned salary rate range which matches the incumbent's assigned base monthly salary rate on the day preceding the effective date of this Resolution. C. Hiring Pay Policy. A newly hired Executive Management (EM) employee will be compensated at a monthly rate within the lower third of the salary range (Steps 1 through 5) for his /her job classification as authorized by the appointing authority. When economic conditions, unusual employment conditions, or exceptional qualifications of a candidate for employment indicates a higher rate would be in the City's best interest, the City Manager may authorize compensating the new employee within the middle third of the salary range (Steps 6 through 10) but the higher starting salary will generally not be above Step 8. D. Rates of Pav for Temporary and Part -Time Work. When an employee is hired in an Executive Management (EM) classification on a temporary basis, which is defined as employment with an anticipated duration of less than six (6) months, or an employee is hired in an Executive Management (EM) classification on a part -time basis, which is defined as employment of forty (40) hours or less per semi - monthly pay period, the employee will be paid at a rate per hour for actual time spent in the duties of his or her employment. Rate per hour will be computed to the nearest whole cent by dividing the classification's standard monthly rate of compensation by 173.33. A computation resulting in exactly one -half (1/2) cent will fix the rate at the next higher whole cent. E. Service. The word "service" as used in this Resolution will be deemed to mean continuous, full -time service in the classification in which the employee is being considered for salary advancement, service in the higher classification or service in a classification allocated to the same salary rate range and having generally similar duties and requirements. Employees hired after the first (1S) working day of the month will not be credited with "time in service" for that month when determining the length of service required for salary step advancement A lapse of service by an Executive Management (EM) employee for a period of time longer than ten (10) calendar days by reason of resignation, quit, or discharge, will serve to eliminate the accumulated length of service time of such employee for the purpose of this Resolution. F. Appointment or Promotion of Current Employee. An employee who is appointed or promoted to an Executive Management (EM) classification from a represented management or non- management classification of the City service will be placed at a salary rate in the Executive Management (EM) salary rate range which provides a minimum of a five percent (5 %) pay increase. Resolution No. 2015 -001 Page 4 of 15 G. Reduction in Pa v. An Executive Management (EM) employee may receive a reduction in salary on the basis of unsatisfactory work performance, conduct or other reasons at the discretion of the City Manager. H. Temporary Upgrade to an Executive Management (EM) Classification. Regular employees of the City who are incumbents of classes of employment not included in this Resolution and who are temporarily upgraded to an Executive Management (EM) classification will receive a five percent (5 %) increase or the minimum rate of the Executive Management (EM) salary range, whichever is higher, in accordance with current upgrade provisions. I. Reallocation of Salary Rate Ranges. When an employee is in an Executive Management (EM) classification which is reallocated from the current salary rate range to a different salary rate range, the employee will retain the same salary step he or she held prior to the reallocation. The employee will retain credit for length of service in such salary step towards advancement to the next higher salary step. J. Y- Rating. In special circumstances the City Manager may approve compensating an employee in excess of the salary range of the classification to which he or she is assigned by "freezing" the employee's salary at the current rate. In such cases, incumbents will not receive step increases or current and future general "across - the- board" salary adjustments scheduled for other classes until the salary level is equal to or greater than the "frozen" salary for the assigned classification. K. Z- Rating. A Z -Rate is a special salary rate established by the City Manager which allows an employee who has been reclassified to a classification at a lower salary rate range to be paid at a rate of pay higher than that assigned to his or her reclassified position title for a specified transition time period. Section 4. Health and Welfare Benefits. The following optional insurance benefits available to Executive Management (EM) employees are provided through a cafeteria plan adopted in accordance with the provisions of Internal Revenue Code § 125. The City will contribute to the cafeteria plan in the highest amount as available to represented management employees. Since the City contracts with CalPERS for medical insurance, the amount described above will include the CalPERS statutory minimum paid by the City. A. Medical insurance. Eligible Executive Management (EM) employees may select any of the medical insurance plan options offered by CalPERS. B. Dental insurance. Eligible Executive Management (EM) employees will have the ability to select either an HMO or PPO dental insurance plan. Resolution No. 2015 -001 Page 6 of 15 C. Vision insurance. Eligible Executive Management (EM) employees will have the ability to select vision insurance coverage through the City's insurance provider. D. Cash -in -Lieu of Benefits. Executive Management (EM) employees will be eligible to receive cash (subject to taxation as wages) through the cafeteria plan if they either opt -out of receiving one of the optional benefits provided through the plan or if they choose optional benefits that do not cost as much as the maximum dollar amount they receive through the plan. E. Employee Contributions for Benefits. If an Executive Management (EM) employee chooses optional benefits whose aggregate premium cost exceeds the maximum City Contributions to the Cafeteria Plan, the City will automatically deduct the excess premium amount on a pre -tax basis from the employee's regular paycheck. F. Disability Insurance. The City will pay one hundred percent (100 %) of the premium cost for a long -term disability insurance plan under the policy it maintains on behalf of its employees in order to provide Executive Management (EM) employees a monthly benefit of sixty -six and two - thirds percent (66 2/3) of base monthly salary (insured payroll), less offsets contained in the existing plan, to a maximum monthly benefit of $5,000. G. Life Insurance and Accidental Death & Personal Loss (AD &PL). The City will pay one hundred percent (100 %) of the premium cost for term life and AD &PL insurance coverage under the policy it maintains on behalf of its employees in order to provide Executive Management (EM) employees with life and AD &PL insurance coverage in an amount equal to three times the employee's annual rate of salary to a maximum of $300,000 provided Executive Management (EM) employees can provide evidence of insurability for coverage above $150,000 if so required by the terms and conditions of said term life and AD &PL insurance policy. In the event an Executive Management (EM) employee is determined to be ineligible for said insurance coverage, the City will attempt to provide as much coverage as may be obtained at a reasonable cost without having to provide evidence of insurability Section 5, Leave Accruals and Cash -Out Provisions. A. Paid Holiday Time Off. Executive Management (EM) employees are not required to appear for work, except in emergencies, and will receive payment at his or her current base salary rate for the following twelve (12) holidays during each year: January 1't; third Monday in January; third Monday in February; last Monday in May; July 4th; first Monday in September; November 11th, Thanksgiving Day and the day immediately following (Friday); Christmas Day; the last working day before Christmas Day (unless Christmas Day falls on Thursday, in which instance the day following Christmas Day will be observed) and one (1) floating holiday. Any holiday which falls on Sunday will be observed on the following Monday and any holiday which falls on a Saturday will be observed on the Friday preceding the holiday. Resolution No. 2015 -001 Page 6of15 B. Vacation Time Off. Executive Management (EM) employees will be granted regular and longevity paid vacation leave on the same basis as provided to represented employees of the City, with the exception that such affected employees will be granted: 1. Regular vacation with pay at the annual rate of fifteen (15) working days for each of his or her first and second completed year of service. 2. An additional five (5) working days per year over the regular and longevity vacation accruals applicable to represented employees of the City. Affected Executive Management (EM) employees must take at least five (5) consecutive days of vacation leave each year. C. Longevity Vacation Credits for Newly -Hired Executive Management (EM) Employees. The City Manager is authorized to grant to a person newly hired by the City to a position designated as Executive Management (EM), longevity vacation credits in the form of years of service to the City up to a maximum of 20 years. The credits will be counted as completed years of service with the City for the purpose of calculating longevity vacation accrual only. The longevity vacation credits will be added to the years of service actually completed with the City of Santa Ana by the employee to establish total years of service for the purpose of calculating longevity vacation. D. Longevity and Vacation Pay Option. Once per fiscal year, Executive Management (EM) employees will be given the option to receive cash compensation, computed on a straight time basis, in lieu of up to five (5) working days of earned, unused vacation benefits set forth in Section B. E. Sick Leave Credits for New Hires. The City Manager is authorized to grant a newly appointed Executive Management (EM) employee sick leave credits up to an amount equal to any earned but unused sick leave credits available to such appointee at the time of his or her separation from his or her most recent previous employer. F. Payment for Unused Sick Leave. Executive Management (EM) employees will be granted payment for unused sick leave on the same basis as provided to Santa Ana Management Association (SAMA) represented employees of the City. G. Paid or unpaid Administrative Leave Policy. The City Manager is authorized to grant, at his or her discretion, paid or unpaid leave for Executive Management (EM) employees. Section 6. Retirement Plan Contributions. A. The terms of the existing contract between the City and California Public Employees' Retirement System (CaIPERS) governing the City retirement benefits of Executive Management (EM) employees covered by this Resolution are incorporated by reference herein. The City will make contributions to CaIPERS in accordance with its contract with CaIPERS for employees covered by said contract as amended. Resolution No. 2015 -001 Page 7 of 16 B. 2.7% at 55 Service Retirement Benefit for Classic Miscellaneous Members. The City agrees to provide Executive Management (EM) employees covered by this Resolution, and who are defined as Classic Miscellaneous Members under the California Public Employees' Pension Reform Act (PEPRA) of 2013 (AB340), with the 2,7% at 55 Service Retirement benefit. C. Payment of 2.7% at 55 Service Retirement Benefit. Classic Miscellaneous Executive Management (EM) employees covered by this Resolution will contribute eight percent (8 %) of CalPERS reportable compensation toward the employer cost of the 2.7% at 55 enhanced retirement formula. This payment will be implemented as cost - sharing pursuant to Government Code Section 20516(f). Pre - Taxable Benefit. To the extent permitted by CalPERS and Internal Revenue Service regulations, this eight percent (8 %) employee contribution will be implemented through payroll deductions on a pre -tax basis. D. 2.0% at 62 Service Retirement Benefit for New Miscellaneous Members. The City agrees to provide Executive Management (EM) employees covered by this Resolution who were appointed to their classification on or after January 1, 2013, and who are defined as new members under the California Public Employees' Pension Reform Act (PEPRA) of 2013 (AB340), with the 2.0% at 62 Service Retirement benefit. E. Payment of 2.0% at 62 Service Retirement Benefit. Executive Management (EM) employees defined in 6.D. (above) will contribute at least 50% of normal cost of the 2.0% at 62 retirement benefit. Pre - Taxable Benefit. To the extent permitted by CaIPERS and Internal Revenue Service regulations, the City will make the above employee deductions pre -tax contributions. F. 3% at 50 Service Retirement Benefit for Classic Safety Members. The City agrees to provide Executive Management (EM) employees covered by this Resolution, and who are defined as Classic Safety Members under the California Public Employees' Pension Reform Act (PEPRA) of 2013 (AB340), with the 3% at 50 Service Retirement benefit. G. Payment of 3.0% at 50 Service Retirement Benefit. Classic Safety Executive Management (EM) employees covered by this Resolution will contribute nine percent (9 %) of CaIPERS reportable compensation toward the employer cost of the 3.0% at 50 enhanced retirement formula. This payment will be implemented as cost - sharing pursuant to Government Code Section 20516(f). Pre - Taxable Benefit. To the extent permitted by CalPERS and Internal Revenue Service regulations, this nine percent (9 %) employee contribution will be implemented through payroll deduction on a pre -tax basis. H. 2.7% 0) 57 Retirement Benefit for New Safety Members. The City agrees to provide Executive Management (EM) employees covered by this Resolution who were Resolution No. 2015 -001 Page 8 of 15 appointed to their classification on or after January 1, 2013, and who are defined as new members under the California Public Employees' Pension Reform Act (PEPRA) of 2013 (AB340), with the 2.7% @ 57 Service Retirement benefit. I. Payment of 2Y% at 57 Service Retirement Benefit, Executive Management (EM) employees defined in 6.H. (above) will contribute at least 50% of normal cost of the 2.7% at 57 retirement benefit. Pre - Taxable Benefit. To the extent permitted by CaIPERS and Internal Revenue Service regulations, the City will make the above employee deductions pre -tax contributions. J. Final Compensation for Pension Calculation. Final compensation for Classic Safety and Classic Miscellaneous Members will be based on the highest annual average compensation earnable during the 12 consecutive months immediately preceding the effective date of his or her retirement, or some other 12 consecutive month period designated by the member. Final compensation for Safety and Miscellaneous Members who are defined as New Members under PEPRA will be based on the highest annual average compensation earnable during the 36 consecutive months immediately preceding the effective date of his or her retirement, or some other 36 consecutive month period designated by the member. K. Military Service Credit as Public Service. An Executive Management (EM) employee covered by this Resolution will be permitted to purchase up to four (4) years of service credit for any continuous active military or merchant marine service prior to employment. The cost to purchase this service credit is subject to CaIPERS Regulations and calculated using a present value method. L. Deferred Retirement for Classic Safety and Classic Miscellaneous Members as defined in Section B and F (above). The City will continue to make payments to CalPERS on behalf of each eligible affected employee in an amount necessary to pay one hundred percent (100 %) of his or her individual retirement contribution which is equal to eight percent (8 %) of reportable compensation for Classic Miscellaneous Members and nine percent (9 %) for Classic Safety Members. Such payments will be credited to the individual employee's CalPERS account. Such payments are not an increase in base salary and no salary rate range applicable to any of the employees covered by this Resolution will be changed or deemed to have been changed by reason thereof. As a result, the City will not treat these payments as ordinary income and thus will not withhold federal or state income tax from said payments. The City previously received a ruling from the Internal Revenue Service confirming that such payments are deferred compensation and not ordinary income. In the event that the City receives a new ruling from the Internal Revenue Service that such payments are ordinary income of the employees instead of deferred compensation, the City's obligation to make such payments will discontinue and in place thereof the reportable compensation of each Classic Miscellaneous Member eligible for Resolution No. 2015 -001 Page 9 of 15 the 2.7% at 55 Benefits Formula will be increased by eight percent (8 %) and each Classic Safety Member eligible for the 3% at 50 Benefits Formula will be increased by nine percent (9 %). For the purpose of reporting an employee's compensation to CalPERS, the City will include these payments as if they were a part of the employee's reportable compensation. Section 7. Tuition Reimbursement. Executive Management (EM) employees are eligible to participate in the Training and Education Assistance Program provided for all regular, full -time employees of the City. Reimbursement will be based on the cost of tuition, required enrollment /registration fees, miscellaneous fees (health, parking, student union fees, etc.) and all required texts, eBooks and related material for each course. Maximum tuition reimbursement will be paid in the highest amount as available to other represented employees. Section 8. Medical Retirement Subsidy Plan. A. The City's current annual contribution towards the Medical Retirement Subsidy Plan for Executive Management (EM) employees covered under this Resolution is 1.75% of the base salary, which is based on the first payroll period in October and deposited no later than October 31St of each year. B. The plan will be administered by the City, at no cost to Executive Management (EM) employees pursuant to the written directives of Executive Management (EM) employees. The funds contributed by the City will be maintained in such a manner as to ensure that the funds are invested in a reasonably secure plan that bears a reasonable rate of interest /growth given current financial markets. For purposes of this Resolution, investments made pursuant to the then current Statement of Investment Policy for the City of Santa Ana, will be deemed to meet the requirements of this section. This program is for medical insurance premium reduction only. C. Effective November 28, 2011, the City adopted a resolution authorizing implementation of the "Vantage Care" Retirement Health Savings Plan (RHS), which designated ICMA -RC as the administrator of the plan. 1. The City agrees to amend the current contract with ICMA -RC to allow unrepresented Executive Management (EM) employees to participate in the Retiree Health Savings Plan upon approval of the majority of Executive Management (EM) employees. 2. Upon establishment of the RHS and adoption of the RHS plan by Executive Management (EM) employees, and upon instructions from Executive Management (EM) employees the City's annual contribution of 1.75% deposited in the Medical Retirement Subsidy Plan will cease. Concurrently with said cessation, the City will increase the base pay of each Executive Management (EM) employee by 1.25% with said amount being deposited into employees' individual RHS accounts each pay Resolution No. 2015 -001 Page 10 of 15 period. This 1.25% increase in base is in -lieu of the Annual City Contribution of 1.75% paid to the Medical Retirement Subsidy fund in October each year. 3. If said RHS Plan is established after the annual payment of 1.75% into the existing Medical Retirement Subsidy plan has been made, the salary adjustment and deposit into the RHS of the 1.25% described in paragraph 8.C.2. above will be effective July 1, 2015, 4. Upon approval to participate in the RHS, Executive Management (EM) employees will determine how the existing Medical Retirement Subsidy Plan funds will be distributed among its membership and, if applicable, its retired members. Executive Management (EM) employees will dissolve the existing Medical Retirement Subsidy plan by June 30, 2016, unless said deadline has been extended by mutual agreement of Executive Management (EM) employees and the City. Section 9. Auto Allowance. With the exception of the Police Chief who receives a City vehicle, the City will contribute five hundred dollars ($500) per month to each Executive Management (EM) employee to offset reasonable and necessary expenses for the operation, maintenance and insuring of an automobile. In lieu of receiving five hundred dollars ($500) per month, the employee may request and be provided with an optional vehicle. This provision is in accordance with and as specified in Section 2 -300, Division 1, Article IV, Santa Ana Municipal Code. Section 10. Deferred Compensation. The City has established and maintains a deferred compensation plan pursuant to the provisions of Section 457(b) of the Internal Revenue Code. Executive Management (EM) employees covered under this resolution, at his or her sole discretion, may defer to have deposited into the City's 457(b) plan a portion of his or her compensation up to the maximum amount permitted by law. The City is desirous of establishing a 401(a) deferred compensation plan. As permissible by law the City will establish a 401(a) deferred compensation plan at a future date. Executive Management (EM) employees covered under this resolution, at his or her sole discretion, may defer to have deposited into said 401(a) plan upon its establishment a portion of his or her compensation up to the maximum amount permitted by law. All contributions into the 457(b) and 401(a) plan are voluntary employee contributions and will meet the requirements of the Internal Revenue Code. Section 11. Unrepresented Executive Management (EM) Performance -Based Evaluation System. The provision of the unrepresented Executive Management (EM) performance -based evaluation system are as follows: 11.1 Purpose. The basic purpose of the performance -based evaluation system is to help attract, retain and motivate highly competent Executive Managers and to provide them with a strong incentive to excel. Resolution No. 2015 -001 Page 11 of 16 11.2 Specific Compensation Determination. A. The City Manager is hereby given the authority to set the individual compensation, to make adjustments thereto and to make appointments at any salary within the established range for all executive positions except the City Manager, the City Attorney, and the Clerk of the Council, which will be made by the City Council. B. The City Manager will establish performance criteria and appraisal guidelines to be utilized in setting individual compensation for Executive Management (EM) employees. C. After the salary of an employee has been first established and fixed under this plan, salary advancement through the remaining steps of the 15 -step salary rate range will be based on the results of an annual performance evaluation. 11.3 Evaluation System Components. The evaluation system will be comprised of the following components: A. Annual Objectives. The system will include a list of outcome - based, measurable objectives to be achieved which have been mutually agreed upon between the appropriate appointing authority and each individual manager subject to his or her authority. A relative weight will be assigned to each objective listed with a minimum weight of 10% and all must total 100 %. B. Managerial Behaviors. In addition to his or her performance in achieving agreed upon objectives, each Executive Manager will also be evaluated for his or her managerial behavior performance, including such behavior as communication (oral or written), analysis and problem solving, decision - making and judgment, planning and organization, management control, leadership, interpersonal relations, time - management, technical knowledge, handling of stress, etc. 11.4 Performance Evaluation Guidelines. A. The City Manager will annually evaluate the performance of each of his or her Executive Management (EM) employees annually to determine their individual eligibility for a performance increase and how much, if any, increase will be given. Such annual performance evaluation will occur once a year and will cover the twelve month period preceding that date. Additionally, at least one informal mid -year progress review will be held between the City Manager and each of his or her Executive Management (EM) employees. B. Performance Ratings. Each manager's performance in relation to his or her agreed upon annual objectives and managerial behaviors will be evaluated according to the following performance rating scale: Point Rating Performance Levels 3 Significantly Exceeds Expectations: Resolution No. 2015 -001 Page 12 of 15 Consistently exceeds all objectives requirements and expectations by a wide margin. Exceeds Expectations: Consistently meets all objectives and requirements and exceeds several. Meets Expectations: Meets objectives and requirements. 0 Below Expectations: Fails to meet some objectives and requirements. 1 Unacceptable: Performance is significantly below the minimum required. 11,5 Performance -Based Salary Adjustments. Each Executive Management (EM) employee may be eligible to receive an annual performance- based, in -range salary increase and /or one -time monetary payment based on a percentage of current annual rate of base salary, or be subject to a performance -based salary reduction, in accordance with the following: A. For overall performance rated as "Significantly Exceeds Expectations," either step increases or one -time monetary payment or a combination of step increases and one -time monetary payment not to exceed seven and one -half percent (7.5 %) in toto. B. For overall performance, rated as "Exceeds Expectations," either step increases or one -time monetary payment or a combination of a step increase and one- time monetary payment not to exceed five percent (5 %) in toto. C. For overall performance rated as "Meets Expectations," a one -time monetary payment in an amount up to but not to exceed two and one -half percent (2.5 %) of current annual rate of base salary or advancement of one step (2.5 %) within the salary rate range, D. For overall performance rated as 'Below Expectations," no performance salary increase or monetary incentive payment. E. For overall performance rated as "Unacceptable," no performance salary increase or monetary incentive payment. Additionally, any Executive Management (EM) employee who has received such a rating and who is being paid at a step higher than the minimum rate of the salary rate range, may be reduced by one or more steps at the discretion of the City Manager. F. Application of Guidelines. Resolution No. 2015 -001 Page 13 of 15 1. If an Executive Manager who is recommended for a performance increase is at the maximum of his or her salary rate range, then the entire performance increase must be awarded the equivalent amount in a one -time monetary incentive payment. 2. Any one -time monetary incentive payment granted under this plan is not an increase in base salary and no salary rate range applicable to any management employee covered by this Resolution will be changed or deemed to have been changed by reason of such payment. 3. The City Manager will be responsible for the development and administration of detailed administrative procedures and guidelines for the consistent and effective application of the unrepresented Executive Management (EM) performance -based evaluation system. Such procedures and guidelines will define how performance objectives, measures and standards are developed; when and how performance reviews are to be carried out; how performance component ratings and composite ratings will be scored; and how performance salary increase and monetary incentive payment options are to be exercised. Section 12. Miscellaneous Provisions A Catastrophic Leave Donation. Executive Management (EM) employees will be eligible to donate and receive catastrophic leave donations as provided to all other represented employees. C. Electronic Device Stipend. Executive Management (EM) employees who use their own personal electronic devices for City business in lieu of receiving a City owned device will be eligible to receive a stipend at a level matching that received by SAMA employees. B Other Unrepresented Executive Management (EM) Employee Rights and Privile es. Each employee in a classification of employment designated in Sub - section I.A. of this Resolution as unrepresented Executive Management (EM) will continue to enjoy the same rights and privileges to which they were entitled under Resolution 91- 066 unless otherwise amended, altered or eliminated herein. Section 3: That Resolution No. 91 -066, as amended, is hereby rescinded in its entirety Section 4: This Resolution is operative from and after January 1, 2015. ADOPTED this 201h day of January, 2015. Resolution No, 2015 -001 Page 14 of 16 APPROVED AS TO FORM: Sonia R. Carvalho City Attorney By:' Ddll.'K&'J" Sonia Carvalho AYES: Councilmembers: Amezcua, Benavides, Pulido, Revna, Sarmiento Tinaiero (6) NOES: Councilmembers: Martinez (1) ABSTAIN: Councilmembers: None (0) NOT PRESENT: Councilmembers: None (0) CERTIFICATE OF ATTESTATION AND ORIGINALITY I, MARIA D. HUIZAR, Clerk of the Council, Resolution No. 2015 -001 to be the original City of Santa Ana on January 20, 2015. Date: _ !> do hereby attest to and certify the attached resolution adopted by the City Council of the Clerk of the Council City of Santa Ana Resolution No, 2015 -001 Page 15 of 15