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HomeMy WebLinkAboutAgenda Report - October 17, 2018 C-09TM CITY OF LODI COUNCIL COMMUNICATION AGENDA TITLE: AGENDA ITEM C-9 Adopt Resolution Approving Revised Deferred Compensation Plan Documents for Nationwide Retirement Solutions, Inc., IRON Financial, LLC, Nationwide Investment Advisors, LLC, and Nationwide Trust Company, FSB MEETING DATE: October 17, 2018 PREPARED BY: Deputy City Manager RECOMMENDED ACTION: Adopt resolution authorizing City Manager to execute revised deferred compensation plan documents for Nationwide Retirement Solutions, Inc., IRON Financial, LLC, Nationwide Investment Advisors, LLC, and Nationwide Trust Company, FSB BACKGROUND INFORMATION: The City sponsors deferred compensation plans for City employees and retirees (participants) through Nationwide Retirement Solutions, Inc. (Nationwide), ICMA Retirement Corporation and Mass Mutual. Participants have the option to participate in any one or number of the plans but may only actively contribute to one plan at a time. Participants in the Nationwide plan have requested certain modifications or additional features. These features constitute benefits that can be useful to existing participants in addition to becoming recruitment tools. All proposed modifications come at no cost to the City. In fact, plan participants pay all costs associated with plan administration. In addition to requested changes, staff is recommending additional updates to the plan to provide for additional fiduciary oversight that will protect plan participants. The proposed modifications include the following additional services to participants and layers of protection to both the City and the employees. ➢ Roth 457 Contribution Plan Option — an after tax investment option for all plan participants. ➢ IRON Financial Fiduciary Services — provide oversight of the fund lineup to ensure fees are kept to a minimum, funds are appropriately administered and risk is appropriately managed, and fund performance is consistent with expectations. ➢ Wilshire Associates Financial Managed account services — this is an additional pay service to provide financial advice and management to participants who opt to use the service. ➢ Fixed account added — a fixed account provides participants a guaranteed return on investments. The account is benchmarked to a market interest rate each quarter and the rate is fixed for that quarter. IRON Financial's role as a fiduciary provides the City and plan participants an industry expert as a watchdog over the available investment options to ensure fees are kept low, earnings are competitive, funds are managed by qualified professionals, and performance is competitive and commensurate with APPROVED: 8 ep en Schw a er, City Manager risk within a given investment category. It is important to note that the City and its officers cannot fully transfer fiduciary responsibility to IRON Financial. Current weighted average expense ratio for all City of Lodi participants with their monies invested with Nationwide is 0.65 percent. The proposed weighted average expense ratio after adding the features noted above will be 0.44 percent, a decrease of 0.19 percent. In addition, utilizing the proposed fund lineup, investment returns would have been 1.13 percent higher per year over the previous three years and 0.81 % higher over the previous five years. FISCAL IMPACT: There is no fiscal impact to the City. All costs for this contract are paid by voluntary plan participants. FUNDING AVAILABLE: Not applicable. 26(., Andrew Keys Deputy City Manager Attachments cc: Administrative Services Agreement City of Lodi 457 Plan & Trust ADMINISTRATIVE SERVICES AGREEMENT FOR THE GOVERNMENTAL 457(b) DEFERRED COMPENSATION PLAN OF THE CITY OF LODI, CALIFORNIA This Administrative Services Agreement ("Agreement") is effective on the date written below by and between Nationwide Retirement Solutions, Inc., a Delaware corporation ("Nationwide") and an affiliate and subsidiary of Nationwide Financial Services, Inc. (hereinafter "Nationwide"), and the City of Lodi, California, the Plan Sponsor (hereinafter "Plan Sponsor"). WHEREAS, Plan Sponsor, pursuant to and in compliance with the Internal Revenue Code of 1986, as amended (hereinafter referred to as the "Code"), established and sponsors a Section 457(b) Plan (hereinafter the "Plan"); WHEREAS, the Plan Sponsor desires to have Nationwide perform the non -discretionary recordkeeping and administrative services for the Plan described in this Agreement (hereinafter referred to as "Administrative Services"); and WHEREAS, Nationwide desires to provide such Administrative Services subject to the terms and conditions set forth in this Agreement. NOW THEREFORE, Nationwide and Plan Sponsor desire to enter into this Agreement and abide by the terms therein. 1. DESIGNATION Plan Sponsor designates Nationwide as Plan Sponsor's non -discretionary provider of Administrative Services for the Plan in accordance with the terms of this Agreement. 2. APPOINTMENTS AND RESPONSIBILITIES Plan Sponsor: Plan Sponsor is responsible for maintaining the Plan and for maintaining the tax -qualified status of the Plan. Plan Sponsor represents and warrants that the Plan has been properly adopted and established in accordance with any applicable state or local laws or regulations governing the Plan Sponsor's ability to sponsor the Plan. Plan Sponsor warrants that the 457(b) Plan was established, and will be maintained by Plan Sponsor, in accordance with the provisions of Section 457(b) of the Code. Plan Sponsor further acknowledges and agrees the Plan Sponsor is an eligible governmental employer as defined by Section 457(e)(1)(A) of the Code. Plan Sponsor hereby appoints Nationwide to act as the Plan Sponsor's provider of Administrative Services for the Plan. Any duties or services not specifically described herein as being provided by Nationwide are the responsibility of the Plan Sponsor, unless specifically delegated to Nationwide in the Plan document. Nationwide: Nationwide will serve Plan Sponsor, in a non -fiduciary capacity, as the provider of Administrative Services for the Plan Sponsor with respect to the Plan. Nationwide does not exercise any discretionary control or authority over the Plan or the assets of the Plan, and this Agreement does not require Nationwide to do so. Nationwide agrees to perform all Administrative Services for the Plan Sponsor with respect to the Plan as described in this Agreement. This Agreement does not - 1 - require, nor shall this Agreement be construed as requiring, Nationwide to provide investment, legal, or tax advice to the Plan Sponsor or to the participants of the Plan. 3. TERM The Agreement term shall remain in effect until terminated by one or both of the parties pursuant to Section 8 of this Agreement. 4. COMPENSATION A. As compensation for the performance of the Administrative Services provided by Nationwide pursuant to this Agreement, the Plan Sponsor and Nationwide agree that Nationwide shall be entitled to receive an annualized compensation requirement of 0.18% (18 basis points) of all Plan assets held by Nationwide ("Compensation Requirement") to be calculated and collected according to Nationwide's standard business practices. Nationwide's Compensation Requirement will be taken in the form of an explicit asset management charge applied against all Plan assets under management, including Plan assets held in self-directed brokerage accounts but excluding Plan assets held as participant loan balances. In addition to the foregoing, the parties acknowledge and agree that Nationwide, or any of its affiliates, may receive revenue associated with annuity contracts, revenue from mutual fund providers, as well as fees associated with specific services or products, that may be covered by separate agreements. B. The Plan Sponsor acknowledges that Nationwide and its affiliates receive payments in connection with the sale and servicing of investments allocated to participant Plan accounts ("Investment Option Payments"). In addition to the foregoing, the parties acknowledge and agree that Nationwide may receive revenue associated with annuity contracts, revenue from mutual fund providers, as well as fees associated with specific services or products. The Investment Option Payments include mutual fund payments, which are described in detail at www.nrsforu.com, and other payments received from investment option providers. Nationwide agrees to credit all Investment Option Payments to participant accounts on a quarterly basis. The Investment Option Payments shall be credited to participant accounts on a pro -rata basis based on each participant's total assets held in all Plan investment options that generate the Investment Option Payments. C. The Plan Sponsor directs Nationwide to assess and collect an additional explicit asset fee of 0.08% (8 basis points), to be applied against all Plan assets under management, including Plan assets held in self-directed brokerage accounts but excluding Plan assets held as participant loan balances, to be remitted by Nationwide to IRON Financial, LLC for services provided in the Fiduciary Investment Management Agreement attached as Exhibit A to this Agreement. This additional explicit asset fee will be calculated and collected from participant accounts according to Nationwide's standard business practices. The explicit asset fee described in this section will be in addition to Nationwide's Compensation Requirement described in Section 4.A above. D. The Plan Sponsor acknowledges that it has received all information about compensation paid to Nationwide as the Plan Sponsor has reasonably requested and has determined that the total amount of compensation paid to Nationwide as described in this Section 4 is reasonable and appropriate for the services provided. 2- E. To the extent offered under the Plan, in addition to the above described fees, Nationwide shall also receive fees with respect to a participant's use of participant loan administration, the Self - Directed Brokerage Account ("SDBA"), and Nationwide's managed account service ("ProAccount") as follows: 1. Loans - If requested by the Plan Sponsor and permitted under the terms of the Plan, Nationwide will assist the Plan Sponsor in processing participant loan requests pursuant to participant loan administrative procedures approved by the Plan Sponsor and Nationwide. All participant loan fees are governed by Nationwide's Plan Loan Procedures document, a copy of which has been provided to the Plan Sponsor. 2. Self -Directed Brokerage Account (SDBA) — The Plan offers an SDBA investment option for qualifying participants in the Plan. Initial and annual administrative fees may be charged as outlined in the separate fee agreement for the SDBA that will be provided to each participant by the SDBA provider. 3. Managed account services (Nationwide ProAccount) - Managed account services are offered by Nationwide Investment Advisors ("NIA"), an affiliate of Nationwide, and the Plan Sponsor must execute a separate agreement with NIA if the Plan Sponsor wants to add ProAccount to the Plan. Only participants who choose to utilize Nationwide's ProAccount managed account service are assessed fees. Such fees are authorized in a separate ProAccount agreement between the participant and NIA, and are assessed pursuant to the terms and conditions of such agreement. Fees related to participant loans, the SDBA and Nationwide ProAccount are in addition to the Compensation Requirement for Administrative Services as provided in this Agreement. F. Plan Sponsor may request Nationwide and/or its affiliates to provide additional services not described in this Agreement by making such a request in writing, which Nationwide may decide to perform for compensation to be negotiated by the parties prior to the commencement of the additional services 5. INVESTMENT OPTIONS Nationwide agrees to accept contributions to the Plan for investment in the investment options selected for the Plan by the Plan Sponsor or other responsible plan fiduciary in its sole discretion and agreed to by Nationwide. Plan Sponsor agrees to accept the terms and conditions of the annuity contracts, mutual funds, and any other investment products selected for the Plan after being provided with a copy of same. 6. ADMINISTRATION SERVICES A. PLAN DOCUMENTS -3- 1) Nationwide will provide the Plan Sponsor with an Adoption Agreement and Plan Document which has been designed to comply with the requirements of Section 457(b) of the Code. The Adoption Agreement and Plan Document will be prepared by Nationwide at the direction of the Plan Sponsor and with the understanding that it will be reviewed by the Plan Sponsor and the Plan Sponsor's tax and legal advisors prior to execution. Nationwide does not provide tax or legal advice. Plan Sponsor agrees to provide Nationwide with executed copies of the Adoption Agreement and any other related Plan documentation as requested by Nationwide. 2) When directed by the Plan Sponsor, or at such other times as it may determine, Nationwide will prepare and provide draft Plan amendments for review and approval by the Plan Sponsor. Such Plan amendments may include changes required to keep the Plan Document in compliance with the Code as the result of changes in federal law that affect the Plan. The Plan Sponsor will remain responsible for the accuracy and timely adoption of any Plan amendments. The Plan Sponsor is responsible for properly executing and retaining such documents and agrees to provide Nationwide with executed copies of same. 3) Nationwide will prepare the Adoption Agreement for review by the Plan Sponsor utilizing information and representations provided by the Plan Sponsor, which information and representations may include Plan provisions found in the prior Plan documents not prepared by Nationwide. Plan Sponsor acknowledges that: a) The accuracy and completeness of the information and representations in the Adoption Agreement prepared by Nationwide, which determine the Plan's provisions used by Nationwide.to administer the Plan, are the sole responsibility of the Plan Sponsor. b) Nationwide does not review prior Plan documents to ensure that all required amendments or restatements were properly and timely made, or that any of the prior Plan provisions are in compliance with applicable laws and regulations. The restatement of the Plan Sponsor's Plan onto a Nationwide specimen Plan document does not retroactively correct any Plan documentary or operational errors that may have occurred prior to the date Administrative Services are provided by Nationwide. B. PARTICIPANT ENROLLMENT AND COMMUNICATION/EDUCATION SERVICES Nationwide agrees to establish an account for each Plan participant, beneficiary and alternate payee (for purposes of this Agreement only, hereinafter referred to as "participants"). For each such account, Nationwide will record and maintain the following information, provided Nationwide is provided with same: (a) name; (b) Social Security number; (c) mailing address; (d) date of birth; (e) current investment allocation direction; (f) contributions allocated and invested; -4- (g) investment transfers; (h) benefit payments; (i) current account balance; (j) transaction history since funding under the Agreement; (k) contributions since funding under the Agreement; (1) e-mail address; (m) beneficiary designation; (n) benefit tax withholding information; and (o) such other information as agreed upon by the Plan Sponsor and Nationwide. Nationwide will post and credit the amounts transmitted by the Plan Sponsor to the accounts of Plan participants in accordance with the latest instructions from participants or the Plan Sponsor (as applicable) on file with Nationwide, which instructions can include direction via electronic sources such as the website or the interactive voice response system. Nationwide agrees to process the enrollment of employees eligible to participate in the Plan as determined by the Plan Sponsor. Nationwide also agrees to conduct enrollment meetings with Plan Sponsor's employees in such number and manner as determined by the parties. The Plan Sponsor agrees to allow and facilitate the periodic distribution of materials to Plan participants at the time and in the manner determined by the Plan Sponsor; provided however, that all reasonable expenses associated with such distribution shall be paid by Nationwide. The Plan Sponsor further agrees to allow and facilitate the periodic distribution to its employees of materials prepared by Nationwide regarding products and services offered by Nationwide, or its affiliates, which Nationwide reasonably believes would be beneficial to such Plan participants. C. PLAN CONTRIBUTIONS Plan Sponsor agrees to send all Plan contributions to Nationwide on a timely basis that is in compliance with all applicable legal requirements. Nationwide agrees to post funds received as contributions to the Plan in accordance with the separate funding agreements between Plan Sponsor and Nationwide or any of its affiliates when received from the Plan Sponsor in good order by Nationwide. The term "in good order," as used in this Agreement, means the receipt of required information by Nationwide, in a form deemed reasonably acceptable to Nationwide, with respect to the processing of a request or the completion of a task by Nationwide that reasonably requires information from a third -party. More specifically, Plan contributions and contribution allocation information must meet all of the following requirements in order to be deemed to be in good order: 1) All records must include the correct and complete participant name, Social Security number, and the amount to be credited to the participant's account(s); 2) The source of funds must be identified (e.g., 457(b) salary reduction, employer contribution); 3) The Plan name and Plan number must be clearly identified; 4) Both the participant allocation detail and the total contribution amount must be received, and these two totals must match each other; and -5- 5) All participants making or receiving a contribution must have an active account in the Plan. Funds may be sent by wire transfer, through an automated clearinghouse or by check in accordance with written instructions provided by Nationwide. Failure to follow the written instructions provided by Nationwide may result in delay of posting to participant accounts. All contribution allocation information with respect to participant accounts will be provided to Nationwide in a mutually agreed upon format. If Nationwide makes a determination that the contribution or allocation detail is not in good order, Nationwide shall notify the Plan Sponsor of such determination upon discovery. After such notification, the parties will continue to try to resolve the not in good order status, but if resolution is not achieved, Nationwide shall return the funds to the Plan Sponsor within thirty (30) Business Days. Nationwide will not be liable for any delay in posting if the Plan Sponsor fails to send the funds representing contribution amounts or contribution allocation information in accordance with Nationwide's instructions to the central processing site designated by Nationwide, or for any delay in posting that results from the receipt of funds and/or contribution allocation that Nationwide determines to be not in good order. As used in this Agreement, the term "Business Day" means each Monday through Friday during the hours the New York Stock Exchange is open for business. No transactions can be completed on any Business Day after such time as the New York Stock Exchange closes. The Plan Sponsor shall, upon request, timely provide all information required by Nationwide to perform its services to the Plan as described in this Agreement. The Plan Sponsor shall be responsible for ensuring that the provided information is accurate and complete. Nationwide shall be entitled to rely exclusively on the information provided by the Plan Sponsor or the Plan Sponsor's advisors, whether oral or in writing, and will have no responsibility to independently verify the accuracy of that information. The Plan Sponsor acknowledges that inaccurate and/or late information could result in tax penalties and/or participant/beneficiary legal claims. Nationwide assumes no responsibility for, and shall not have any liability for, any consequences that result from Nationwide's inability to complete its work in the ordinary course of its business due to the failure of the Plan Sponsor to provide accurate and timely information to Nationwide. The Plan Sponsor is responsible for providing updated information regarding Plan participants requested by Nationwide that the Plan Sponsor and Nationwide mutually agree is necessary for Nationwide to perform the Administrative Services to the Plan Sponsor under this Agreement. Plan Sponsor agrees to be responsible for all maximum deferral limit testing. D. SERVICES WITH RESPECT TO PARTICIPANT PLAN ACCOUNTS 1) Nationwide will provide a secure Internet site that complies with applicable data protection and privacy laws. Using this site, participants may: (i) obtain information regarding their accounts, and (ii) conduct certain routine transactions with respect to their accounts. The Plan Sponsor authorizes Nationwide to honor instructions regarding such transactions that may be submitted by a participant using the secure -6- Internet site. Nationwide shall implement reasonable physical and technical safeguards to protect personal information made available on its Internet site. Such safeguards shall be no less rigorous than generally accepted industry practices. 2) Participants will have the unlimited ability to increase (within the limitations of Section 457(b) of the Code) or decrease contributions to the Plan. All requests to increase or decrease contribution amounts will be processed by Nationwide within five (5) Business Days of receipt of the request, but cannot be effective until the later of (1) the first of the calendar month following the month in which the contribution change was requested, and (2) the date the contribution change can be processed by the Plan Sponsor given Plan Sponsor's payroll processing schedule. 3) Participants will have the ability to exchange existing account balances, in full or in part, and to redirect future contributions from one investment option offered by the Plan to another on any Business Day, subject to Nationwide policies and any applicable restrictions or penalties applied by the investment options. 4) Participants will receive consolidated quarterly statements detailing their account activity and account balances for the Plan. Participants shall be informed that they must notify Nationwide of any errors within forty-five (45) days of receipt of their statements or confirmation of their investments. Nationwide will not be liable for any errors not reported within this time frame. 5) Nationwide agrees to deliver account statements (by U.S. mail or electronically) to participants within thirty (30) calendar days after the end of each calendar quarter. This timeframe is contingent upon Nationwide receiving fund returns from the mutual fund providers within four (4) Business Days after the end of each quarter. 6) Nationwide agrees to provide reports to the Plan Sponsor within thirty (30) days following the end of each calendar year quarterly reporting period (March 31, June 30, September 30, and December 31) summarizing the following: a) All participant activity that transpired during the reporting period; b) Total contributions allocated to each investment or insurance option under the Plan; and c) Total withdrawals by participant. This report shall include the amount, type and date of withdrawal. 7) Nationwide agrees to maintain, for a reasonable amount of time, the records necessary to produce any required reports. Plan Sponsor agrees that all related paper and electronic records shall remain the property of Nationwide. E. DISTRIBUTIONS 1) Nationwide shall make all distributions as directed by a Plan participant or the Plan Sponsor, in accordance with the plan document. All distributions will be made pro -rata from each of the participant's investment options and money sources unless directed otherwise by the participant. Participants are responsible for selecting a form of - 7 - payment from those available under the terms of the Plan and making all other elections regarding available distribution options, such as rollover elections. 2) Nationwide shall furnish each participant, who has received a benefit payment, tax reporting forms in the manner and time prescribed by federal and state law. Plan Sponsor shall be responsible for all tax reporting requirements for periods prior to the effective date of this Agreement, or after the termination date of this Agreement, unless otherwise agreed to in writing by the parties to this Agreement. 3) To the extent required by federal and state law, Nationwide will calculate and withhold from each benefit payment federal and state income taxes. Nationwide will report such withholding to the federal and state governments as required by applicable law. Plan Sponsor shall be responsible for all tax reporting requirements for periods prior to the effective date of this Agreement, or after the termination date of this Agreement, unless otherwise agreed to in writing by the parties to this Agreement. 4) Nationwide will provide notice and a distribution form to each participant attaining age 701/2 or older in the current calendar year. The notice will inform the participant that required minimum distributions must begin no later than the April 1 of the calendar year following the later of attainment of age 701/4 or retirement. All required minimum distributions will be made in accordance with the plan document. 5) Nationwide shall administer participant and beneficiary unclaimed property funds, including but not limited to uncashed distribution checks and death claims, in accordance with Nationwide's standard unclaimed property procedures. F. QUALIFIED DOMESTIC RELATIONS ORDERS (QDROS) If the Plan accepts Qualified Domestic Relations Orders (hereinafter "QDROs"), the Plan Sponsor directs Nationwide to process QDROs in accordance with Nationwide's standard QDRO procedures, and the Plan Sponsor hereby approves the use of such standard QDRO procedures. G. UNFORESEEABLE EMERGENCY WITHDRAWALS If the Plan offers unforeseeable emergency withdrawals, the Plan Sponsor instructs Nationwide to process all unforeseeable emergency withdrawal requests received in good order, and in a manner satisfactory to Nationwide. Withdrawals will only be permitted due to an unforeseeable emergency resulting in a severe financial hardship to the participant or beneficiary that cannot be alleviated by any other means available to the participant, in accordance with Nationwide's standard unforeseeable emergency procedures. Plan Sponsor hereby approves the use of such standard unforeseeable emergency procedures to make these determinations. 7. PARTICIPANT SERVICES A. WEBSITE Nationwide will create and maintain a website for and on behalf of the Plan Sponsor for the use of its participants. Participants may access the website via the internet at -8- www.nrsforu.com to review and make changes to their accounts. The website is the exclusive property of Nationwide. The website is available twenty-four (24) hours a day, except for routine maintenance of the system. B. INTERACTIVE VOICE RESPONSE SYSTEM Nationwide will provide an interactive voice response (IVR) toll free telephone number, which shall be operative twenty-four (24) hours per day, seven (7) days per week, except for routine maintenance of the system. Participants shall be able to conduct routine plan transactions and obtain account balance information through the IVR. The Plan Sponsor authorizes Nationwide to honor participant instructions, which may be submitted using the toll-free number, either through the IVR or a live representative. C. CUSTOMER SERVICE Nationwide's customer service representatives will be available toll-free to answer participant questions and process applicable transactions between the hours of 8:00 a.m. and 11:00 p.m. Eastern Time each Monday through Friday, and between the hours of 9:00 a.m. and 6:00 p.m. Eastern Time each Saturday, with the exception of certain holidays as dictated by the New York Stock Exchange holiday trading schedule. 8. TERMINATION Either the Plan Sponsor or Nationwide may terminate this Agreement for any reason upon providing one -hundred and twenty (120) days written notice to the other party. Provision of such written notice of termination by Plan Sponsor to Nationwide does not relieve the Plan Sponsor of any termination requirements that may be associated with specific investment options, nor does it relieve Plan Sponsor of any termination requirements associated with those investment options. Plan Sponsor further acknowledges and agrees that the Plan is responsible for any investment product liquidation fees, if applicable, and that neither Nationwide nor any of its affiliates assumes liability for any such fees. Upon the effective date of termination of this Agreement the following shall occur: A. Nationwide will no longer accept contributions to the Plan except by mutual agreement of the parties. B. Nationwide will: 1) Provide Plan Sponsor, or such other entity as the Plan Sponsor may designate in writing, with a copy of all participant records in an electronic format as mutually agreed upon between Nationwide and Plan Sponsor, within sixty (60) days after the effective date of the termination. 2) Transfer any periodic distribution amounts and schedules, continuing loan repayments, or other ongoing participant transactional activity to the Plan Sponsor, or such other - 9 - entity as the Plan Sponsor may designate in writing, in accordance with the time frame described above for the delivery of participant records. 3) Transfer all Plan assets under its control to the Plan Sponsor or to such other entity as the Plan Sponsor may designate in writing. Nationwide agrees to provide a final accounting of all Plan assets for which Nationwide provides recordkeeping. If the Plan is not funded within one -hundred and eighty (180) days of the date this Agreement signed by the parties, Nationwide reserves the right to terminate the Agreement by providing written notice of the termination to Plan Sponsor. 9. DEFAULT In the event either party fails to perform any or all of its obligations as defined in this Agreement, the non -defaulting party shall give the defaulting party written notice, specifying the particulars of the default. If such default is not cured within sixty (60) days from the date in which notice of default is given, the non -defaulting party may terminate the Agreement in accordance with Section 8 of this Agreement. 10. ASSIGNABILITY No party to this Agreement shall assign the same without the express written consent of the other party, which consent shall not be unreasonably withheld. Unless agreed to by the parties, no such assignment shall relieve any party to this Agreement of any duties or responsibilities herein. 11. CONFIDENTIALITY Nationwide agrees to maintain all information obtained from or related to all Plan participants as confidential. The Plan Sponsor and Nationwide agree that Nationwide, its officers, employees, brokers, registered representatives, affiliates, vendors and professional advisors (such as attorneys, accountants and actuaries) may use and disclose Plan and participant information only to enable or assist it in the performance of its duties hereunder and with other Plan -related activities, and the Plan Sponsor expressly authorizes Nationwide to disclose Plan and participant information to its agents and/or broker of record on file with Nationwide. Notwithstanding anything to the contrary contained herein, it is expressly understood that Nationwide retains the right to use any and all information in its possession in connection with its defense and/or prosecution of any litigation which may arise in connection with this Agreement, the investment arrangement funding the Plan, or the Plan; provided, however, in no event will Nationwide release any information to any person or entity except as permitted by applicable law. This Section 11 will survive the termination for any reason of this Agreement. 12. CIRCUMSTANCES EXCUSING PERFORMANCE Neither party to this Agreement shall be in default by reason of failure to perform in accordance with its terms if such failure arises out of causes beyond their reasonable control and without fault or negligence on their part. Such causes may include, but are not limited to, Acts of God or public enemy, acts of the government in its sovereign or contractual capacity, fires, floods, epidemics, quarantine or restrictions, freight embargoes, and unusually severe weather. - 10 - Neither party shall be responsible for performing all or any portion of the services contemplated by this Agreement that are precluded by the foregoing events for such period of time as the Plan Sponsor or Nationwide are prevented from performing such services in the normal course of business. Neither Nationwide nor the Plan Sponsor shall be liable for lost profits, losses, damage or injury, including without limitation, special or consequential damages, resulting in whole or in part from the foregoing events. "Acts of God" are defined as acts, events, happenings or occurrences due exclusively to natural causes and inevitable accident or disaster, exclusive from all human intervention. 13. INDEMNIFICATION Nationwide agrees to indemnify, defend and hold harmless the Plan Sponsor, its officers, directors, agents, and employees from and against any loss, damage or liability assessed against the Plan Sponsor or incurred by the Plan Sponsor arising out of or in connection with any claim, action, or suit brought or asserted against the Plan Sponsor alleging or involving Nationwide's non- performance of the provisions of this Agreement under Nationwide's exclusive control, or negligence or willful misconduct in the performance of its services, duties and obligations under this Agreement. In addition, Nationwide represents, warrants and covenants that the indemnification in this paragraph is enforceable under applicable law and that Nationwide will not assert a position contrary to such representation in any judicial or administrative proceeding. The Plan Sponsor agrees to indemnify, defend and hold harmless Nationwide, its officers, directors, agents, and employees from and against any loss, damage or liability assessed against Nationwide or incurred by Nationwide arising out of or in connection with any claim, action, or suit brought or asserted against Nationwide alleging or involving the Plan Sponsor's non-performance of the provisions of this Agreement under the Plan Sponsor's exclusive control, or negligence or willful misconduct in the performance of its duties and obligations under this Agreement. In addition, the Plan Sponsor represents, warrants and covenants that the indemnification in this paragraph is enforceable under applicable law and that Plan Sponsor will not assert a position contrary to such representation in any judicial or administrative proceeding. 14. PARTIES BOUND This Agreement and the provisions thereof shall be binding upon and shall inure to the benefit of the successors and assigns of Nationwide and the Plan Sponsor. The Plan and Plan participants are not parties to this Agreement, and Nationwide has no contractual obligations to the Plan or Plan participants. This Agreement shall be enforceable only by the parties, not by Plan participants or other third parties, and is intended to create no third -party beneficiaries. 15. PRIVITY OF CONTRACT Plan Sponsor acknowledges and agrees that Nationwide and Plan participants shall have no privity of contract with each other. 16. APPLICABLE LAW AND VENUE The laws of the state in which the Plan Sponsor is located shall govern the rights and obligations of the parties under this Agreement without regard to choice of law principles. - 11 - 17. MODIFICATION This writing is intended both as the final expression of the Agreement between the parties and as a complete statement of the terms of the Agreement. Notwithstanding anything contained herein to the contrary, this Agreement may be amended from time to time and as mutually agreed upon by the parties. Except as otherwise provided herein, no modification of this Agreement shall be effective unless and until such modification is evidenced by a writing signed by both parties. Notwithstanding the above, if Nationwide determines that an amendment to this Agreement is necessary that affects more than one plan sponsor and this change is communicated in writing to all affected plan sponsors, Nationwide reserves the right to implement the amendment on a prospective basis for any Plan whose plan sponsor fails to respond to the request for written approval of the amendment in a timely fashion. Plan Sponsor hereby approves all such amendments unless a proper and timely response is made to Nationwide in regard to any Agreement modification communicated to Plan Sponsor. 18. NO WAIVER The failure of either party to enforce any provision of this Agreement shall not be construed as a waiver of that provision or of any other provision in this Agreement and either party may, at any time, enforce the provision previously unenforced, unless a modification to this Agreement has been executed that affects the provision previously unenforced. 19. SEVERABILITY Any provision of this Agreement which is prohibited or unenforceable in any jurisdiction where performance is required shall be ineffective to the extent such provision is prohibited or unenforceable without invalidating the remaining provisions, and any such prohibition or unenforceable provision in any jurisdiction shall not invalidate or render unenforceable such provision in any other jurisdiction. 20. AUTHORIZED PERSONS The Plan Sponsor will furnish a list to Nationwide (and from time to time whenever there are changes therein) of the individuals authorized to transmit instruction to Nationwide concerning the Plan and/or assets in the account, and written direction regarding the form of such instructions. 21. COMPLIANCE WITH LAWS Both the Plan Sponsor and Nationwide agree to comply, in their respective roles under this Agreement, in all material respects with all applicable federal laws and regulations as they affect the Plan and the administration thereof. Nothing contained herein shall be construed to prohibit either party from performing any act or not performing any act as either may be required by statute, court decision, or other authority having jurisdiction thereof. 22. SURVIVAL OF REPRESENTATIONS, WARRANTIES AND INDEMNITY Notwithstanding anything to the contrary, any representations and warranties contained herein shall survive termination of this Agreement for the full period of any applicable statute of limitations that may apply to this Agreement. Further, the party making any representation or warranty shall notify the other party in writing within five (5) business days of any representation or warranty that - 12 - is no longer valid. Notwithstanding anything to the contrary, any indemnity provisions contained herein shall survive the termination of this Agreement for the full period of any applicable statute of limitations that may apply to this Agreement. 23. ATTORNEYS' FEES Each party agrees that in the event of a claim, arbitration, or lawsuit filed by a party to this Agreement, each party shall be responsible for its own attorneys' fees and/or any costs or expenses related to the bringing or defense of any such claim, arbitration, or lawsuit. 24. HEADINGS The headings of articles, paragraphs, and sections in this Agreement are included for convenience only and shall not be considered by either party in construing the meaning of this Agreement. 25. NOTICES All notices and demands to be given under this Agreement by one party to another shall be given by certified or United States mail, addressed to the party to be notified or upon whom a demand is being made, at the addresses set forth in this Agreement or such other place as either party may, from time to time, designate in writing to the other party. Notice shall be deemed received on the earlier of three (3) days from the date of mailing, or the day the notice is actually received by the party to whom the notice was sent. If to Nationwide: If to Plan Sponsor: Nationwide Retirement Solutions, Inc. 10 W. Nationwide Blvd., 05-04-1OIA Columbus, Ohio 43215 (Remainder of page left intentionally blank) - 13 - IN WITNESS WHEREOF, the parties hereto have executed this Agreement effective as of the 18th day of December , 20 18 The Plan Sponsor represents and warrants they are an employer eligible to adopt a governmental plan as defined by Section 457(e)(1)(A) of the Internal Revenue Code of 1986, as amended (check one below): (A) State of (including Commonwealth) (B) political subdivision of the State or Commonwealth of agency of (A) or (B): instrumentality of (A) or (B): Nationwide Retirement Solutions, Inc. City of Lodi, California Plan Sponsor By: By: Name: Name: Title: Title: Date: Date: Approved as to form City Attory -14- Iron Financial Fiduciary Agreement City of Lodi 457 Plan & Trust IRON FINANCIAL. LLC FIDUCIARY INVESTMENT MANAGEMENT AGREEMENT This Fiduciary Investment Management Agreement is between City of Lodi 457 Plan and Trust ("Plan Sponsor") of the City of Lodi, California ("Plan"), IRON Financial, LLC ("IRON" or the "Investment Manager"), and Nationwide Retirement Solutions, Inc., a Delaware corporation and an affiliate and subsidiary of Nationwide Financial Services, Inc. ("Nationwide"). A Plan Sponsor electing to use IRON's Fiduciary Investment Management Services ("Fiduciary Services") must accept and acknowledge this Agreement. By accepting, Plan Sponsor acknowledges and agrees that the responsibilities of Nationwide and IRON with respect to the Fiduciary Services are as described below. Plan Sponsor also acknowledges that the specific fiduciary support provided by IRON and the administrative support provided by Nationwide are conditioned upon Plan Sponsor's performance of certain duties outlined below. FIDUCIARY ACKNOWLEDGEMENT This Fiduciary Investment Management Agreement and all appendices attached and incorporated by reference (collectively, the "Agreement" or "FIMA") set forth the terms and conditions necessary for IRON to provide specific services to the Plan Sponsor and to the above -referenced participant -directed defined contribution retirement plan described in the Retirement Plan Client Profile in Appendix A. This Agreement is made effective as of the date it is signed by all the parties (the "Effective Date"). RECITALS WHEREAS, IRON is registered as an investment adviser under the Investment Advisers Act of 1940, as amended (the "Act"), and is qualified to serve in this fiduciary capacity; and WHEREAS, IRON owes a duty of undivided loyalty to its clients and acts as a co -fiduciary under the Act with respect to the provision of discretionary investment management and managed account monitoring services under this Agreement and discharges its duties prudently and solely in the interest of the Plan's participants and beneficiaries; and WHEREAS, Plan Sponsor maintains the Plan, which meets the requirements of section 401(a), 403(b) or 457(b) of the Internal Revenue Code of 1986, as amended (the "Code"); and WHEREAS, the Plan Sponsor is the responsible Plan fiduciary and has the authority to cause the Plan to enter into arrangements for necessary services for the operation, investment and/or administration of the Plan, including without limitation, the services contemplated hereunder; and WHEREAS, Nationwide has agreed to provide the administrative services described in Appendix C; and WHEREAS, in providing these administrative services, Nationwide is not acting as a fiduciary under ERISA, the Act, or state fiduciary law; and WHEREAS, Nationwide is compensated for the services it provides to the Plan, as described in the separate administrative services agreement executed between Nationwide and the Plan (the "NRS ASA"); and WHEREAS, Nationwide is reimbursed for certain expenses incurred in connection with the support of IRON' s Fiduciary Services, which are more fully described in Appendix C. However, Nationwide is not affiliated with IRON and receives no additional or separate direct or indirect compensation in connection with the Fiduciary NRM-15358A0 (01/2018) Services described in this Agreement. Nationwide provides separately any disclosures required of it with respect to Plan designated investment options and/or any investment or annuity contract, fund or entity in which the Plan has a direct investment; and WHEREAS, in order to fulfill its fiduciary obligations to manage the Plan's investments prudently, Plan Sponsor, in its sole discretion, and in consideration of the mutual promises set forth herein, seeks to engage IRON to provide certain investment -related services under this Agreement. NOW THEREFORE, IRON agrees to provide the Fiduciary Services to the Plan set forth in Appendix B pursuant to the Fee Schedule in Appendix C. 1. Fiduciary Services. Plan Sponsor hereby appoints IRON to serve as an Investment Adviser to the Plan under the Act and as an Investment Manager for the Plan, which appointment IRON hereby accepts. As further described in Appendix B, IRON may provide the following services to the Plan and will act as a fiduciary in good faith and with the degree of diligence, care and skill that a prudent person rendering similar services would exercise under similar circumstances: (a) Development of an appropriate Investment Policy Statement ("IPS"); (b) Initial selection of the Plan's Designated Investment Alternatives ("DIAs") in accordance with the Plan's IPS; (c) On-going monitoring and replacement, when appropriate, of the Plan's DIAs; (d) On-going monitoring of any managed account service available on Nationwide's public sector platform and selected by the Plan Sponsor for participants (the "Managed Account Service"), if directed by the Plan Sponsor to provide such fiduciary services under Section 18, and making related recommendations, when appropriate, for: i. the provider of the Managed Account Service (the "Managed Account Service Provider") to replace any applicable portfolio advisor or subadvisor, or ii. the Plan Sponsor to discontinue the Managed Account Service in the event any such portfolio advisor or subadvisor is not appropriately replaced. 2. Non -Fiduciary Services. Plan Sponsor understands that IRON may also provide the following ministerial or administrative services to the Plan that are not considered to be fiduciary services: Preparation and delivery of reports as follows: • Portfolio holdings • Quarterly investment summary • Quarterly investment actions • Supplementary investment -related educational information IRON may provide other reports to the Plan as necessary or requested from time to time, as agreed to by the parties. 3. Limitations on Services. Plan Sponsor acknowledges that in providing the Fiduciary Services, IRON: (a) Shall provide the Fiduciary Services only with respect to the selection and retention of the Plan's DIAs and shall not: (i) serve as a Plan custodian; (ii) provide advice or recommendations with respect to the Plan's choice of third party administrator, recordkeeper or other service provider; or (iii) assume the duties of a trustee of the Plan or plan administrator. NRM-15358A0 (01/2018) 2 (b) Shall have no authority or responsibility to provide services with respect to voting proxies for securities held by the Plan or take other action related to the exercise of shareholder rights regarding such securities, including prospectus delivery. (c) Shall have no authority or discretion to: (i) interpret the Plan documents; (ii) handle benefit claims under the Plan; (iii) determine eligibility or participation under the Plan; or (iv) take any other action with respect to the management or administration of the Plan. (d) Shall not, and cannot, provide legal or tax advice to Plan Sponsor and/or the Plan (or any Plan participant or beneficiary), and Plan Sponsor agrees to seek the advice of its own legal and/or tax adviser, as to all matters that might arise relating to the Plan, including, without limitation, the operations and administration of the Plan and the compliance of the Plan with all applicable law, including the Code. (e) Shall only be responsible as the Plan's Investment Manager as described in Appendix B for the DIAs actually selected from the asset categories set forth in Appendix D (the "Morningstar Asset Categories") and that are subject to on-going monitoring by IRON in its discretion as the Plan's Investment Manager, and the on-going monitoring of any Managed Account Service available on Nationwide's public sector platform and selected by the Plan Sponsor to the extent directed by the Plan Sponsor under Section 18, and shall not have any responsibilities or potential liabilities in connection with any investments made under the Plan at the direction of Plan Sponsor or any third party other than IRON (e.g., unallocated accounts, mutual fund windows, self-directed brokerage accounts, guaranteed investment contracts, collective investment trusts, stable value funds, fixed annuity products, bank products, etc.). (f) Shall not be responsible or liable for the recommendation of or services rendered by anyone else ("other provider") relative to the Plan or the other provider's compliance with all applicable laws, including the Code, with respect to such services. 4. Fees (a) Amount and Payment In consideration for the Fiduciary Services provided under this Agreement, Plan Sponsor shall cause the Plan to pay to IRON a fee as set forth in Appendix C (the "Fee" or "Fees"). Plan Sponsor acknowledges that the Plan may incur other levels of fees and expenses, including but not limited to investment -related expenses imposed by other service providers and mutual fund managers not affiliated with IRON and other fees and expenses charged by the Plan's custodian, third party administrator, and/or recordkeeper. IRON makes no representations or warranties relating to any costs or expenses associated with the services provided by any third parties. Plan Sponsor further acknowledges that the Fees charged by IRON for the Fiduciary Services are in addition to any brokerage, custodial and/or other fees that may be charged to Plan Sponsor by any other service providers to the Plan. The only compensation received by IRON with respect to the Fiduciary Services are the Fees, and no increase in the Fees shall be effective without prior written notification to Plan Sponsor in accordance with Section 15(c) of this Agreement. (b) Authorization to Remit Fees and Information Plan Sponsor will authorize and direct Nationwide, as the recordkeeper of the Plan, to remit the Fees on a monthly basis directly to IRON from Plan assets, as outlined in Appendix C. NRM-15358A0 (01/2018) 3 Plan Sponsor further acknowledges that, to the extent permitted by law, it is solely responsible for verifying the accuracy of the calculation of the Fees and that IRON is not liable to the Plan, Plan participants or beneficiaries, or any other fiduciary of the Plan or anyone else for errors in the calculation or payments; provided, however, that notwithstanding the foregoing, if there was an error made in the calculation of the Fees, IRON will reimburse the Plan, as appropriate. The Plan Sponsor further authorizes all third party service providers to provide IRON with copies of any reports or information provided to the Plan Sponsor. (c) Disputes In the event of a disputed amount of Fees, the Plan Sponsor shall notify IRON of the disputed amount in writing and shall direct Nationwide to remit the undisputed amount to IRON. IRON agrees to provide reasonable supporting documentation concerning any disputed fee within thirty (30) calendar days after receipt of written notification of such dispute. Both parties agree to make a good faith effort to resolve any such Fee dispute within sixty (60) calendar days of the date such dispute was brought to the attention of IRON. If such dispute remains unresolved after such sixty (60) day period, the parties may proceed with any and all available legal remedies. 5. Custody of Assets and Other Services. Neither IRON nor any of its affiliates shall provide services to the Plan other than as set forth herein. In furtherance of the foregoing, custody of all Plan assets will be maintained with Nationwide Trust Company, a division of Nationwide Bank ("NTC") as trustee or custodian, and Plan recordkeeping shall be provided by Nationwide. Neither IRON nor any of its affiliates will have custody of any Plan assets. Plan Sponsor will be solely responsible for paying all fees or charges of NTC and Nationwide. IRON does not make any recommendations with respect to the custody of assets, recordkeeping or any other Plan services or providers. Neither IRON nor any of its affiliates shall have any liability with respect to trustee or custodial arrangements or the acts, conduct, or omissions of the trustee or custodian. Plan Sponsor authorizes Nationwide and NTC to provide IRON with copies of periodic statements and other reports which are relevant for IRON to complete its obligations under this Agreement. 6. Non -Exclusivity. Plan Sponsor understands that IRON and its affiliates may perform, among other things, retirement plan consulting, retirement plan fiduciary consulting, retirement plan design consulting, plan administration, and portfolio management services for other clients. Plan Sponsor recognizes that IRON or any of its affiliates may also give advice and take action in the performance of its duties for such other clients (including those who may have similar retirement plan arrangements as Plan Sponsor) that may differ from advice given, or in the timing and nature of action taken, with respect to Plan Sponsor. Nothing in this Agreement shall be deemed to impose on IRON, or any of its affiliates, any obligation to advise Plan Sponsor with respect to the Plan, including the Fiduciary Services provided by IRON and its affiliates under this Agreement, in the same manner as it may advise any of its other clients. 7. Valuation. IRON may rely, without independent verification, upon valuation of Plan assets as provided by Plan Sponsor or Nationwide. In all events, Plan Sponsor acknowledges that any such valuation shall be no guarantee of any type with respect to the market value of the assets, or any portion thereof, in the Plan. 8. Representations and Warranties of Plan Sponsor. Plan Sponsor represents and warrants as follows: (a) Plan Sponsor is solely responsible for determining whether or not to enter into any arrangement(s) in connection with the Plan (including this Agreement) that are deemed by Plan Sponsor to be necessary for the management and operation of the Plan and for determining whether or not any such arrangement(s) are reasonable and appropriate with respect to compensation paid for and NRM-15358A0 (01/2018) 4 conflicts of interest(s) arising in connection with the services and/or products provided, and Plan Sponsor is not relying on any advice or recommendations by IRON in making such decisions except as provided in accordance with Section 1: Fiduciary Services above and Appendix B. (b) This Agreement is binding on the Plan Sponsor and does not violate any prior obligation or agreement. (c) The individual signing this Agreement and any appendices thereto on behalf of a Plan Sponsor is a designated fiduciary of the Plan and is also authorized to sign on behalf of the Plan Sponsor. (d) Plan Sponsor shall be solely responsible for the Plan's compliance (both in form and operation) with all applicable federal and state laws, rules and regulations, including, but not limited to, the Code. (e) Plan Sponsor warrants that it shall comply with all applicable federal and state privacy and information security laws governing the use, disclosure and safeguarding of non-public personal information. (f) Plan Sponsor represents that it shall be solely responsible for monitoring whether any class action lawsuits have been filed pertaining to investment recommendations, investment purchases, or investment sales, in determining whether the Plan is eligible to participate, and whether it is in the best interest of the Plan to participate in such class action. (g) Plan Sponsor authorizes IRON to deliver documents and communicate with Plan and Plan participants or beneficiaries through the use of electronic communication, including electronic mail. IRON shall not be responsible for prospectus delivery and/or determining whether the use of such electronic communication, including electronic mail, complies with the applicable requirements of the Code. Plan Sponsor shall be responsible for determining whether the use of such electronic communication, including electronic mail, complies with the applicable requirements of the Code. (h) The individual signing this Agreement and any appendices thereto on behalf of the Plan Sponsor represents that he/she: (i) is independent of and unrelated to IRON or any of its affiliates; (ii) is the designated fiduciary under the Plan or an authorized delegate thereof with respect to the control or management of the assets of the Plan; (iii) has the power and authority to appoint investment advisers under the terms of the Plan and to enter into contractual arrangements with third parties to assist in the discharge of these and related duties in accordance with the Plan; and (iv) is authorized to sign on behalf of the Plan Sponsor. (i) Plan Sponsor agrees to promptly provide IRON with any amendments to the Plan's governing documents that are reasonably expected to alter or affect IRON in the performance of the Fiduciary Services under this Agreement in accordance with Section 15(e) hereunder. Plan Sponsor will not provide IRON with any information that is misleading or incomplete and IRON may rely upon this representation if it disseminates such information on behalf of the Plan Sponsor to any third parties. If IRON determines that it is unable to provide any or all of the Fiduciary Services, it shall terminate this Agreement pursuant to Section 14 of this Agreement. NRM-15358A0 (01/2018) 5 (j) Plan Sponsor acknowledges that before this Agreement was entered into, IRON provided to Plan Sponsor information regarding services, compensation, fiduciary obligations and conflicts of interest, and Plan Sponsor acknowledges that it received such information sufficiently in advance of entering into this Agreement to make an informed decision to engage IRON. All such information is included in this Agreement, in the Appendices hereto and IRON's Form ADV Part 2, which is hereby made part of this Agreement. Plan Sponsor has reviewed and considered the contents of the Agreement and has determined the Fiduciary Services to be rendered hereunder: (i) to be necessary for the operation of the Plan; and (ii) to be reasonable and appropriate based upon the compensation to be paid for the Fiduciary Services. (k) Plan Sponsor acknowledges that investments fluctuate in value and the value of investments when sold may be more or less than when purchased, and that past investment performance does not necessarily guarantee any level of future investment performance. (1) The Plan documents (and related administrative service agreements and trust/custody documents) permit payment of the Fees out of Plan assets. (m) Plan Sponsor shall cooperate fully with IRON in IRON's provision of the Fiduciary Services hereunder. In furtherance of the foregoing, Plan Sponsor shall authorize Nationwide to provide IRON such information or data regarding the Plan and the Plan's assets (and earnings or losses thereon) that IRON reasonably requests in connection with the Fiduciary Services provided under this Agreement. Plan Sponsor shall communicate any changes with respect to its contact information referenced in Section 15(e) of this Agreement to Nationwide as well as IRON. (n) If Plan Sponsor has engaged another provider to serve as a financial advisor or consultant (the "Financial Consultant") on behalf of the Plan, any investment -related services provided by such Financial Consultant, including but not limited to, participant -level services or share class recommendations given to Plan Sponsor, will be consistent with the Fiduciary Services provided under this Agreement and will be provided in compliance with applicable law. Plan Sponsor acknowledges that IRON shall not be responsible for any actions outside the scope of its Fiduciary Services, including but not limited to any investment decisions made by Plan Sponsor or participants based on recommendations provided by such Financial Consultant. (o) Plan Sponsor further acknowledges delivery and receipt of IRON's Form ADV Part 2 in accordance with the Act and IRON's Privacy Policy Notice in accordance with the Gramm -Leach - Bliley Act of 1999, and further represents that it will undertake to review these disclosure documents which include information concerning, among other matters, background information such as educational and business history, business practices such as the types of advisory services provided, the methods of securities analysis used, fee structure, and potential conflicts of interest by IRON. (P) Plan Sponsor shall contact and advise IRON in the event that Plan Sponsor has any reason(s) to believe that a potential or actual legal action or claim may exist against IRON and/or any of its employees or agents arising out of or in connection with this Agreement. NRM-15358A0 (01/2018) 6 The foregoing acknowledgments, representations, warranties and agreements are continuing and are understood to be relied upon by IRON, and Plan Sponsor shall promptly notify IRON in writing in the event that any of the foregoing acknowledgments, representations, warranties or agreements are, or are anticipated to be, no longer true. 9. Representations of IRON. IRON represents as follows: (a) IRON is registered as an investment adviser under the Act, and will maintain its registration. (b) IRON is a limited liability company duly organized, validly existing and in good standing under the laws of Illinois. IRON has the power and authority to enter into and perform this Agreement, and the person executing this Agreement on its behalf has the requisite authority to bind IRON. (c) IRON's entry into this Agreement does not violate any prior obligation or agreement of IRON. (d) IRON will obtain and/or maintain any authorizations, permits, certifications, licenses, filings, registrations, approvals or consents, which must be obtained by it from any third party, including any governmental authority, in connection with this Agreement. (e) IRON will disclose to Plan Sponsor any material change to the information regarding services, compensation and conflicts of interest within sixty (60) calendar days from the date on which IRON acquires knowledge of the material change. (f) IRON will receive the compensation shown in Appendix C only, and does not receive any compensation from any third party in connection with the Fiduciary Services provided hereunder. (g) IRON agrees to comply with all applicable federal and state privacy and information security laws governing the use, disclosure and safeguarding of non-public personal information. (h) IRON shall promptly notify the Plan Sponsor in the event that IRON has any reason to believe that a potential or actual legal action or claim may exist against the Plan, the Plan Sponsor, or any officer, director, employee or agent thereof, arising out of or in connection with the performance of this Agreement. The foregoing acknowledgments, representations, warranties and agreement are continuing and are understood to be relied upon by the Plan Sponsor, and IRON shall promptly notify the Plan Sponsor in writing in the event that any of the foregoing acknowledgments, representations, warranties or agreements are, or are anticipated to be, no longer true. 10. Standard of Care. The sole standard of care imposed on IRON in performing the Fiduciary Services hereunder is to act with the care, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of like character and with like aims; provided, however, that nothing in this Agreement shall be deemed to limit any responsibility that IRON may have to Plan Sponsor to the extent such limitation would be inconsistent with applicable laws, including securities laws. NRM-15358A0 (01/2018) 7 11. Indemnification. (a) IRON agrees to indemnify and hold Plan Sponsor harmless from any and all liabilities and claims, including, but not limited to, damages, court costs, reasonable legal fees and costs of investigation, which arise directly from IRON's intentional misconduct, gross negligence, breach of fiduciary duty with respect to the Fiduciary Services hereunder or representations by IRON contained in Section 9 of this Agreement; provided IRON is not liable for any indirect, special, consequential or exemplary damages. (b) Plan Sponsor agrees to defend, indemnify and hold IRON harmless from any and all liabilities and claims, including, but not limited to, damages, court costs, reasonable legal fees and costs of investigation which arise from: (1) directly or indirectly, any investment loss experienced by the Plan or Plan participants or beneficiaries, provided that such losses or damages are not directly caused by IRON's intentional misconduct, gross negligence or breach of fiduciary duty; (2) IRON's reliance or any action taken by IRON in reliance upon any instruction(s) and/or information received by IRON from Plan Sponsor; (3) any breach of Plan Sponsor's representations and warranties set forth in this Agreement; (4) any cause of action brought by the Plan Sponsor, Plan participant(s) or beneficiaries and/or the Plan's service providers with respect to the Fiduciary Services hereunder, provided that such losses or damages are not directly caused by IRON's intentional misconduct, gross negligence or breach of fiduciary duty; and (5) any breach of data security or any other breach by the Plan Sponsor, its directors, officers, employees, agents and/or service providers with respect to confidentiality and/or data security obligations. Liabilities and claims to which the indemnification in this paragraph applies would include, by way of example but not limitation, investment losses suffered as a result of a general market decline, investment losses arising in situations in which Plan Sponsor fails to follow IRON's recommendation(s) or in which Plan Sponsor or a third party fails to properly implement such recommendation(s), and Plan participant or beneficiary claims arising out of an alleged claim of breach of fiduciary duty on the part of Plan Sponsor or other Plan fiduciaries. (c) If IRON is required to provide documents or testimony in connection with a legal proceeding involving the Plan, Plan Sponsor shall pay IRON's reasonable costs, including the costs of its personnel and counsel, unless IRON is a party to such proceeding and is found to have engaged in intentional misconduct, gross negligence or breach of fiduciary duty. (d) Plan Sponsor shall promptly notify IRON of any errors in completeness in any of the data, analysis, opinions, or other information it provides to IRON in connection with the rendering of Fiduciary Services hereunder. IRON shall not be responsible for any payment or contribution to the costs, fees, taxes, or penalties that the Plan Sponsor, Plan participants or beneficiaries, or other Plan fiduciaries incur as a result of any valuation or payment. 12. Data Disclosure. IRON will use reasonable efforts to ensure that the data, analysis, opinion, and other information it provides in connection with the Fiduciary Services rendered hereunder are correct. Although gathered from sources believed to be reliable, Plan Sponsor acknowledges that IRON cannot guarantee the accuracy of the data or information received by Plan Sponsor or third parties used to provide the Fiduciary Services. NRM-15358A0 (01/2018) 8 The completeness and timeliness of all data and information used to provide the Fiduciary Services is dependent upon the sources of such data and information, which are outside of IRON'S control. 13. Limitation of Liability. (a) The following limitations of liability shall be applicable: Limitation on Types of Damages. Except as otherwise provided by law, in no event will any party be liable to the other for any punitive, incidental, consequential, special, or similar damages, even if advised of the possibility of such damages. (b) Nothing in this Agreement is intended to or shall waive any rights to which the Plan Sponsor or the responsible Plan fiduciary is specifically entitled under the securities laws of the United States or under applicable state law. 14. Termination. Plan Sponsor may terminate this Agreement within five (5) Business Days of the execution of this Agreement without incurring a penalty or charge. Otherwise, this Agreement shall remain in effect from the effective date set forth above until terminated by any party upon ten (10) Business Days written notice to the other parties. For purposes of this Agreement and all of its appendices, "Business Day" shall mean a day on which Nationwide and the New York Stock Exchange are both open for business. Such notice may be given at any time and will be effective upon receipt by the non -terminating parties so long as the notice has been manually signed by the terminating party. Such termination will not, however, affect the liabilities or obligations of the parties arising from transactions initiated prior to such termination, and such liabilities and obligations (together with the provisions of Sections 10, 11, 12, 13, 15(h), and 16) shall survive any expiration or termination of this Agreement. Upon termination, IRON will have no further obligation under this Agreement to act or advise Plan Sponsor with respect to the Fiduciary Services except as agreed to by the parties at the time of termination. Plan Sponsor may cause the Agreement to terminate if Plan Sponsor does not implement IRON's recommendations. 15. General Provisions. (a) Assignability This Agreement is not assignable by any party without the prior written consent of the other parties. (b) Effect This Agreement shall be binding upon and shall inure to the benefit of the parties and their respective heirs, successors, survivors, administrators and permitted assigns. (c) Modification The Agreement may be modified, including, without limitation, the Fiduciary Services to be provided by IRON or the Fees charged by IRON: (i) by mutual written agreement; or (ii) in the manner set forth herein and consistent with the procedure described in Department of Labor Advisory Opinion 97-16A (which is set forth in the next paragraph). IRON may propose to increase or otherwise change the Fees charged, to change the Fiduciary Services provided, or otherwise modify this Agreement, by giving Plan Sponsor at least sixty (60) days advance notice of the proposed change. The notice shall be given in the manner described in Section 15(e) below. The notice will: (i) explain the proposed modification of the Fees, Fiduciary Services or other provisions; (ii) fully disclose any resulting changes in the Fees to be charged as a result of any proposed change in the Fiduciary Services or other changes to this Agreement; (iii) NRM-15358A0 (01/2018) 9 identify the effective date of the change; (iv) explain Plan Sponsor's right to reject the change or terminate this Agreement; and (v) state that, pursuant to the provisions of this Agreement, if Plan Sponsor fails to object to the proposed change(s) before the date on which the change(s) become effective, Plan Sponsor will be deemed to have consented to the proposed change(s). If Plan Sponsor rejects any change to this Agreement proposed by IRON, IRON shall not be authorized to make the proposed change. In that event, Plan Sponsor shall have an additional sixty (60) days from the proposed effective date (or such additional time beyond sixty (60) days as may be agreed to by IRON) to locate a service provider in place and instead of IRON. If at the end of such additional sixty (60) day period (or such additional time period as agreed to by IRON), the parties have not reached agreement, this Agreement shall automatically terminate. (d) Severability If any one or more of the provisions of this Agreement shall, for any reason, be illegal or invalid, such illegality or invalidity shall not affect any other provision of this Agreement, and this Agreement shall be enforced as if such illegal or invalid provision had not been contained herein. (e) Notices Any and all notices required or permitted under this Agreement shall be in writing and shall be sufficient in all respects if: (i) delivered personally; (ii) mailed by registered or certified mail, return receipt requested and postage prepaid; (iii) sent via a nationally recognized overnight courier service; (iv) sent via facsimile; or (v) sent by email to: If to IRON: If to Nationwide: IRON Financial, LLC 630 Dundee Rd. Ste. 200 Northbrook, IL 60062 Facsimile: (847) 715-3498 ATTN: Richard Lakin Nationwide Retirement Solutions, Inc. 10 W. Nationwide Blvd., 05-04-101A Columbus, Ohio 43215 If to Plan Sponsor: To the address set out on the signature page or such other address or facsimile as the Plan Sponsor shall have designated by notice in writing to the other parties. All notices shall be deemed to have been given or made when delivered by hand or courier, or when sent by facsimile or email, or if mailed, on the third Business Day after being so mailed. (f) Headings All headings used herein are for ease of reference only and in no way shall be construed as interpreting, decreasing or enlarging the provisions of this Agreement. (g) Entire Understanding This Agreement constitutes and contains the entire understanding between the parties and supersedes all prior oral or written statements dealing with the subject matter herein. NRM-15358A0 (01/2018) 10 (h) Applicable Law; Forum This Agreement shall be governed by, and construed in accordance with the laws of the State of Illinois, without reference to conflict of law principles, unless preempted by federal law. The parties agree that any arbitration under Section 16 below must be conducted in (or when applicable, legal suit, action or proceeding arising out of or relating to this Agreement must be instituted and resolved in a state or federal court in) the City of Chicago, Illinois, and hereby irrevocably submit to the jurisdiction and venue in such City (and if applicable, of any such court), (i) Waiver or Limitation Nothing in this Agreement shall in any way constitute a waiver or limitation of any rights which the Plan Sponsor or the Plan or any other party may have under any federal or state securities laws. (j) No Third Party Beneficiaries This Agreement is solely between and among the parties hereto and not for the benefit of any third party. No third party shall have any rights, duties, claims or obligation of any kind under this Agreement. (k) Gender and Number Unless the context of any Agreement provision or attachment hereto clearly indicates to the contrary, the masculine includes the feminine, the singular includes the plural, and the plural includes the singular. (1) Construction This Agreement was drafted by both parties and reviewed by counsel for each party, and shall not be construed against either party. (m) Counterparts This Agreement may be executed in any number of counterparts, each of which shall be deemed to be an original but all of which together shall constitute but one instrument, which may be sufficiently evidenced by any counterpart. (n) Contractual Waiver The waiver by either party hereto of a breach of any provision of this Agreement shall not operate or be construed as a further or continuing waiver of such breach or as a waiver of any other or subsequent breach. No failure on the part of either party to exercise, and no delay in exercising any right, power, or remedy hereunder shall operate as a waiver thereof, nor shall any single or partial exercise of such right, power or remedy by such party preclude any other or further exercise thereof or the exercise of any other right, power, or remedy. (o) Costs of Enforcement In any action brought by either party against the other party to enforce or interpret the provisions of this Agreement, the prevailing party shall be entitled to recover all reasonable attomey's fees and costs of the action. (p) Injunctive Relief Each party acknowledges that the other's legal remedies (including the payment of damages) would not adequately compensate the breaching party for the other's breach of this Agreement NRM-15358A0 (01/2018) 11 (q) regarding ownership, use, copying distribution, confidentiality, or nondisclosure of IRON's services, the Intellectual Property, the Confidential Information, and that it would suffer continuing irreparable injury as a direct result of such breach. Therefore, in the event of any such breach or threatened breach, the non -breaching party may seek entry of any injunctive relief necessary to prevent or cure such breach (including temporary and preliminary relief, and relief by order of specific performance) without posting a bond or other security or proof of irreparable harm. Relationship Between the Parties; Independent Contractors None of the provisions of this Agreement are intended to create, nor shall be deemed or construed to create, any relationship between the Plan Sponsor and IRON other than that of independent entities contracting with each other hereunder solely for the purpose of effecting the provisions of this Agreement. None of the parties hereto, nor any of their respective directors, officers, employees or agents shall be construed to be the employee, agent, or representative of the other. This Agreement shall not be deemed to be a joint venture relationship. As independent parties, the Plan Sponsor and IRON maintain separate and independent management. As between the Plan Sponsor and IRON, each has full, complete, absolute and sole authority and responsibility regarding its own operations, and neither shall have any direction or control over the manner in which the other performs its obligations. (r) Impossibility of Performance Neither party shall be deemed to be in violation of this Agreement if such party is delayed in performing or prevented from performing any of its obligations hereunder for any reason beyond its reasonable control including, without limitation, nationalization, strikes, expropriation, devaluation, seizure or similar action by any governmental authority, de facto or de jure; or enactment, promulgation, imposition, or enforcement by any such governmental authority of currency restrictions, exchange controls, levies, or other charges affecting the Plan; or the breakdown, failure, or malfunction of any utilities or telecommunications systems; or any order or regulation of any banking or securities industry including changes in market rules and market conditions affecting the execution or settlement of transactions; or acts of war, terrorism, insurrection, or revolution; or natural disasters, acts of God, act of a foreign enemy, statutory or other laws, regulations, rules or orders of federal, state, or local government, or any agency thereof. (s) Successor Laws Any reference in this Agreement to the Code, or other applicable law, or to any regulations or administrative pronouncements thereunder, shall be deemed to include a reference to any modifications or amendments thereof, and any successor provision of the Code, or other applicable law, or any successor regulations or administrative pronouncements thereunder. (t) Authorized Parties The Plan Sponsor may appoint or designate any person to act on its behalf concerning this Agreement and its operation as it deems appropriate. Plan Sponsor shall furnish to IRON a copy of any such appointment or designation and, until written notice of such changes are received by IRON in accordance with Section 15(e) of this Agreement or grant of power is in compliance with this Section 15(t), IRON may conclusively rely upon the authority of such persons to act notwithstanding anything to the contrary contained in this Agreement. IRON shall have no obligation or duty to ascertain or determine whether such appointment, designation, or grant of power is in compliance with applicable state or federal law. NRM-15358A0 (01/2018) 12 16. Dispute Resolution; Arbitration. All disputes, actions or controversies between Plan Sponsor and IRON or its affiliates, including any of IRON' s present or former officers, directors, agents or employees, which may arise out of or relate to any of the Fiduciary Services provided by IRON under this Agreement, or the construction, performance or breach of this or any other agreement between IRON or an affiliate and Plan Sponsor, whether entered into prior to, on or subsequent to the date hereof, shall be resolved by negotiation of the parties acting in good faith. If the parties are unable to resolve their differences through negotiation, the parties shall engage in non- binding mediation, using the services of an impartial, neutral mediator selected by mutual agreement of the parties. Mediation is voluntary once commenced, and either party may withdraw from the mediation process at its sole discretion at any time. The fees of the mediator shall be borne equally by the parties. If the parties are unable to agree on a single mediator or to resolve the issues through mediation, to the extent permitted by law, then the matter shall be settled by binding arbitration under the Commercial Arbitration Rules of the American Arbitration Association. Unless the parties can agree on a single arbitrator, the matter shall be heard by a panel of three arbitrators, one selected by each party and the third selected by the two arbitrators so appointed. Judgment upon any award rendered by the arbitrator(s) shall be final, and may be entered into any court having jurisdiction. In agreeing to binding arbitration, Plan Sponsor is aware that: (a) Arbitration is final and binding on the parties. (b) The parties are waiving their right to seek remedies in court, including the right to jury trial, except to the extent such a waiver would violate applicable law. (c) Pre -arbitration discovery is generally more limited than and potentially different in form and scope from court proceedings. (d) The arbitration award is not required to include factual findings or legal reasoning and any party's right to appeal or to seek modification of rulings by the arbitrators is strictly limited. (e) The panel of arbitrators will typically include a minority of arbitrators who were or are affiliated with the securities industry. (f) Plan Sponsor understands that this agreement to arbitrate does not constitute a waiver of its right to seek a judicial forum where such waiver would be void under federal or applicable state securities laws. 17. Plan Sponsor Direction for Plan Implementation. In connection with the initial selection of DIAs (the "New Menu Options") for the Plan by IRON in its discretion as the Plan's Investment Manager, the investments for participants under the Plan will be transitioned as follows: ® (a) Mapping: IRON will map the Plan's existing investment alternatives into the New Menu Options as described in Appendix D. The mapping of investment alternatives may be implemented as an internal transfer where Nationwide serves as the recordkeeper both before and after such mapping, or as part of an administrative conversion in which the Plan is transitioned from an unrelated recordkeeper to Nationwide; or ❑ (b) Plan Re -enrollment: The participants under the Plan will re -enroll, and participants will complete new investment election forms populated with the New Menu Options. Plan Sponsor must elect one of the options above and immediately notify both Nationwide and IRON if the election is changed. NRM-15358A0 (01/2018) 13 If the Plan Sponsor elects to use a Managed Account Service for the Plan, then the following provision shall apply: 18. Plan Sponsor Direction for On-going Monitoring of Managed Account Service. If the Plan Sponsor elects to use a Managed Account Service for the Plan, the Plan Sponsor must check the box below to engage IRON to provide on-going monitoring of the Managed Account Service. If the box is not checked, no such service shall be provided by IRON. ® The Plan Sponsor has selected a Managed Account Service for the Plan that is available on Nationwide's public sector platform. The approved Managed Account Service Provider as of the Effective Date of this Agreement is Nationwide Investment Advisors, LLC. In connection with the Plan Sponsor's initial selection of this Managed Account Service, the Plan Sponsor hereby authorizes IRON to provide on-going monitoring of the Managed Account Service and make recommendations, when appropriate, for (a) the Managed Account Service Provider to replace any applicable portfolio advisor or subadvisor, or (b) the Plan Sponsor to discontinue the Managed Account Service in the event any such portfolio advisor or subadvisor is not appropriately replaced. (Please Note: Additional paperwork is required to establish the Managed Account Service with Nationwide Investment Advisors, LLC.) The Plan Sponsor by accepting and acknowledging this Agreement represents that performance of the Agreement is within the scope of the activities authorized by the Plan and applicable laws and that the Plan's authorized representative is duly authorized to negotiate, enter into, and renew this Agreement on behalf of the Plan. Each party represents to the others that the person executing this Agreement on its behalf is duly authorized and empowered to execute this Agreement. IRON, Nationwide and the Plan Sponsor hereby agree with the provisions set forth in this Agreement and the verification set forth above. The Parties have hereby executed this Agreement, inclusive of all Appendices, as of December 18th 20 18 , the Effective Date of this Agreement. Plan Sponsor/Responsible Plan Fiduciary Plan Sponsor Signature: Plan Sponsor Printed Name; Plan Sponsor Title: Plan Sponsor Address: Plan Sponsor Email: NRM-15358A0 (01/2018) (Street) (City) (State/Zip) 14 Approved at to form City Attorney IRON Financial, LLC IRON Representative Signature: IRON Representative Printed Name: IRON Representative Title: Nationwide Retirement Solutions, Inc. Nationwide Representative Signature: Nationwide Representative Printed Name: Nationwide Representative Title: NRM-15358A0 (01/2018) • Richard Lakin Chief Compliance Officer 15 APPENDIX A Retirement Plan Client Profile Employer Name: City of Lodi, California Employer Address: Employer Phone: Employer Fax: Employer Email: TIN: Number of Locations: Current Designated Investment Alternatives: Current Money Market or Cash Equivalent: Plan Type: 457(b) Name of responsible Plan fiduciary (the person(s) authorized to enter into arrangements for service on behalf of the Plan): Does the Plan have a preexisting relationship with IRON Financial or an affiliate? ❑ Yes XNo If Yes, please describe: Does the Plan own any IRON Financial affiliated products? ❑ Yes XNo If Yes, please list: Assets as of: Projected Annual Cash Flow: PLEASE COMPLETE DATA BELOW — PLAN CANNOT BE SET UP WITH OUT THIS DATA Plan Fiduciary Name: Phone No. Email Address Consultant/Advisor Name, if applicable: Phone No. Email Address NRM-15358A0 (01/2018) 16 APPENDIX B Schedule of Fiduciary Services IRON shall provide only the services mutually agreed to by IRON and the Plan Sponsor acting on behalf of the Plan or Plan participants or beneficiaries. Fees for those services are set forth in the Fee Schedule in Appendix C. Fiduciary Services Plan Sponsor seeks to engage IRON as a fiduciary to assist in the following activities: 1. Development of an Investment Policy Statement ("IPS") IRON will assist Plan Sponsor (or an authorized delegate thereof) in developing an IPS, which Plan Sponsor shall approve, that will be based upon the Morningstar Asset Categories proposed in Appendix D. IRON will propose a menu of DIAs that are sufficient to provide participants the ability to create well - diversified portfolios through a mix of equity and fixed income exposures, absent any restrictions noted in Appendix D. 2. Initial Selection and On-going Monitoring of the Plan's Designated Investment Alternatives Once the IPS is approved by Plan Sponsor, IRON will review the investment options available to the Plan and will utilize qualitative and quantitative analysis to provide Plan Sponsor with recommendations regarding the Plan's DIAs that meet the criteria set forth in the IPS. Such recommendations shall include advising on the most appropriate share class for any investment alternative selected for the Plan. Once IRON's initial recommendations have been implemented, IRON will monitor the DIAs and will instruct Nationwide directly to remove and replace investments that no longer meet the IPS criteria. IRON will communicate any changes to Plan Sponsor reasonably in advance of the proposed change. Plan Sponsor understands that declining any of IRON's recommendations may cause the Fiduciary Services under this Agreement to terminate pursuant to Section 14 of the Agreement. IRON will not be responsible for the selection or monitoring (including but not limited to making any recommendations to retain or remove) any investments made under the Plan that are not actually selected by IRON in its discretion as the Plan's Investment Manager for the Morningstar Asset Categories set forth in Appendix D. In no event shall IRON be responsible for the selection or monitoring of stable value funds, guaranteed investment contracts, collective investment trusts, fixed annuities, bank products, investments made through mutual fund windows or self-directed brokerage accounts under the Plan, or any other investment alternatives offered to Plan participants that have been selected by Plan Sponsor or any other provider. IRON will not have any fiduciary oversight or any related responsibility with respect to forfeiture accounts, suspense accounts or any other accounts under the Plan with unallocated monies. NRM-15358A0 (01/2018) 17 3. Default Investment Option Management Plan Sponsor authorizes IRON to designate a Default Investment Option ("DIO") for use in those instances when participants fail to properly direct the investment of their accounts. Once IRON's initial recommendation for a DIO has been implemented, IRON will continue to monitor the DIO by following the same process outlined in Section 2 of Appendix B for the monitoring of the DIAs. If selected in Section 17 of the Agreement, IRON will map the Plan's existing investment alternatives into the New Menu Options as described in Appendix D. If the Plan has an existing DIO, IRON will map those participant investments to the DIO selected by IRON. 4. On-going Monitoring of Managed Account Service If directed by the Plan Sponsor under Section 18 of the Agreement, IRON will provide on-going monitoring of the Managed Account Service selected by the Plan Sponsor to determine that it remains prudent for the Plan Sponsor to continue to offer such Managed Account Service to its participants. IRON will conduct on-going fiduciary due diligence on the Managed Account Service Provider and any applicable portfolio advisor or subadvisor and, when appropriate, make recommendations to the Managed Account Service Provider to replace any applicable portfolio advisor or subadvisor. If any such portfolio advisor or subadvisor is not appropriately replaced and IRON believes, based on its on-going fiduciary due diligence, that it is no longer prudent for the Plan Sponsor to continue to offer the Managed Account Service, IRON will recommend termination of the Managed Account Service in its entirety. In no event will IRON have the authority or related responsibility to recommend an alternative Managed Account Service to the Plan Sponsor, and IRON will not have any discretionary authority over the termination of the Managed Account Service. NRM-15358A0 (01/2018) 18 APPENDIX C Nationwide Investment Fiduciary Facilitation Agreement and Fee Schedules This Nationwide Investment Fiduciary Facilitation Agreement ("Facilitation Agreement") is entered into between the Employer/Plan Sponsor (the "Plan Sponsor") as identified in the separate Fiduciary Investment Management Agreement ("FIMA") between the Plan Sponsor, IRON Financial, LLC, a Plan Investment Advisory Firm ("IRON"), and Nationwide Retirement Solutions, Inc., a Delaware corporation and an affiliate and subsidiary of Nationwide Financial Services, Inc. ("Nationwide") to establish an arrangement for fiduciary investment management services ("Fiduciary Services") and, if directed by the Plan Sponsor in the FIMA, Fiduciary Services related to the on-going monitoring of the Managed Account Service selected by the Plan Sponsor for its Plan participants. In performing the Fiduciary Services, IRON will serve as an Investment Fiduciary. This Facilitation Agreement shall be effective upon execution by the Plan Sponsor, IRON and Nationwide. Any capitalized terms used in this Facilitation Agreement shall have the same meanings as in the companion FIMA. Plan. Sponsor Representations Plan Sponsor acknowledges that it is solely responsible for selecting IRON as Investment Fiduciary and if directed by the Plan Sponsor in the FIMA, a fiduciary for the on-going monitoring of the Plan's Managed Account Service. Nationwide shall be under no obligation to confirm or verify that IRON is properly registered with the Securities and Exchange Commission or with state(s) securities authorities, as applicable. Plan Sponsor represents that as a Plan fiduciary independent of IRON and any other Plan fiduciary it approves of (1) IRON's investment strategies, (2) the provision of investment management services and, if directed by the Plan Sponsor in the FIMA, (3) Fiduciary Services related to the on-going monitoring of the Managed Account Service to the Plan by IRON. Plan Sponsor hereby approves of the payment arrangements set forth herein and affirms that those payment arrangements are consistent with the terms of the Plan document and related materials ("Plan Document") and with all applicable law. Plan Sponsor also affirms that the Fiduciary Services are separate and apart from the actual sale of any products or services offered by Nationwide or any of its affiliates which may be used to provide the Plan's underlying investments or administration, including recordkeeping, Plan administration and trust or custody services. Plan Sponsor acknowledges that it is solely responsible for monitoring the Fiduciary Services provided by IRON, including their ongoing compliance with the applicable provisions of all applicable law. Plan Sponsor acknowledges that, to the extent applicable, it has received full disclosure of the payment structure with respect to Plan assets that are invested in Affiliated Funds (as later defined herein). Plan Sponsor acknowledges that it is solely responsible for providing and maintaining accurate contact information to Nationwide and IRON to ensure timely communications relating to the Plan's investments and, if applicable, the Managed Account Service. IRON Representations IRON represents that it is registered as an investment adviser with the Securities and Exchange Commission under the Investment Advisers Act of 1940 or with applicable state(s) securities authorities, and is qualified to serve as an investment adviser as defined under the Act, with the associated fiduciary responsibilities that designation entails. IRON agrees to notify the Plan Sponsor and Nationwide in writing within ten (10) Business Days after IRON ceases to be registered as an investment adviser. IRON also represents that it has received, read and will comply with all applicable provisions of the Code and/or other applicable law including fee and compensation disclosure. NRM-15358A0 (01/2018) 19 IRON represents that it will not employ investment strategies which involve the investment of Plan assets in mutual funds that are affiliated with IRON ("Affiliated Funds") or strategies which would cause IRON to act as a fiduciary with respect to the oversight of an affiliated managed accounts service program or provider ("Affiliated Program"). Nationwide Representations Nationwide represents that, using reasonable care consistent with industry standards, it will carry out instructions provided by Plan Sponsor and/or IRON in support of the arrangement set forth herein. Nationwide takes no position as to either the advisability or the necessity of such service. Nor does Nationwide necessarily endorse the use of an investment fiduciary in general. It is the responsibility of the Plan's designated fiduciary to select this service if desired. Investment Authority By executing this Facilitation Agreement, the Plan Sponsor prospectively delegates investment authority to IRON regarding the selection of the funding vehicle(s) on the Schedule of Investments, which is included as part of the trust or custody agreement (the "NTC Agreement") executed by NTC and the Plan Sponsor, and any subsequent investment direction provided to NTC in the format requested by NTC (collectively, the "Investment Selections"). Plan Sponsor directs NTC to disregard any direction previously received from the Plan Sponsor regarding Investment Selections. For Plans in existence at Nationwide prior to execution of this Facilitation Agreement, any assets held in unallocated accounts, mutual fund windows, self-directed brokerage accounts, guaranteed investment contracts, collective investment trusts, stable value funds, fixed annuity products, or bank products, if applicable, remain under the investment authority of the Plan Sponsor. Transaction Processing Plan Sponsor authorizes Nationwide to take direction from IRON with regard to processing investment changes for the Plan. IRON shall provide direction to Nationwide via paper, fax, electronic file transfer, or email instruction. Plan Sponsor acknowledges that in the event Nationwide receives investment direction from Plan Sponsor that does not correspond to the investment direction received by IRON as the Investment Fiduciary, Nationwide shall process the Plan Sponsor's investment direction as instructed. Plan Sponsor further acknowledges that such direction may reduce or eliminate the investment fiduciary protection which exists under the Facilitation Agreement. IRON Fee Plan Sponsor authorizes that IRON shall be compensated as follows for providing the Fiduciary Services and, if directed by the Plan Sponsor in the FIMA, the Fiduciary Services related to the on-going monitoring of the Plan's Managed Account Service, to the Plan: 0.08% of Plan assets annually for plans with assets up to $10,000,000; 0.07% of Plan assets annually for plans with assets of $10,000,001 to $20,000,000; 0.06% of Plan assets annually for plans with assets of $20,000,001 to $30,000,000; and 0.05% of Plan assets annually for plans with assets greater than $30,000,000 IRON' s Fee will be deducted from Plan participant accounts and forwarded by Nationwide to IRON. NRM-15358A0 (01/2018) 20 Nationwide Fee Plan Sponsor authorizes Nationwide to receive a fee equal to 0.02% of Plan assets annually for expenses incurred in connection with maintaining the technology foundation that enables IRON's access to plans investing through the Nationwide platform, data transfers, support for daily IRON initiated investment fund modifications, the management of changes to agreements due to changes in service initiated by Plan Sponsor, and, if directed by the Plan Sponsor in the FIMA, the Fiduciary Services related to the on-going monitoring of the Plan's Managed Account Service. Plan Sponsor acknowledges that any or all of these services may be provided by Nationwide or by an affiliate of Nationwide. Total Fees The term "Total Fee" or "Total Fees" shall be used in this Appendix C when referring to both the IRON Fees and Nationwide's fee as described above. Fee Processing Total Fees will be calculated and deducted from Plan assets no less frequently than monthly based on the total market value of the Plan assets, regardless of whether such assets are managed by IRON, selected by Plan Sponsor, managed by a Managed Account Service Provider, or invested in a self-directed brokerage account, but excluding Plan assets held as participant loans and in bank products that assess a fee for early withdrawal before maturity. Each monthly Fee represents payment for the services for the relevant service period, which is the preceding calendar month ("Service Period"), determined as of the last Business Day of each month. The market value will be multiplied by one twelfth of the applicable annual fee percentage stated above and will be deducted on the last Business Day of the month. Any deducted amount will be pro -rated across all participant and Plan -level accounts with a balance in the Plan to the extent possible. Although assessed against all of the Plan's assets unless otherwise excluded above, the Fee may be deducted from any funding vehicle(s) in the Plan, with the exception of self- directed brokerage accounts and/or bank products that assess a fee for early withdrawal before maturity. Initial Fee The initial Service Period shall commence upon the effective date of this Facilitation Agreement or the date the first deposit is received into the account, whichever is later. The annual fee percentage for the initial Service Period will be prorated (hereafter "Initial Fee Percentage") for the number of calendar days from the day the Service Period commences until the last day of the calendar month. The market value of the Plan assets on the last Business Day of the month will be multiplied by the Initial Fee Percentage and the resulting Total Fees shall be deducted on the last Business Day of the month. Final Fee If this Facilitation Agreement is terminated, as described in the Termination, Resignation or Replacement section of this Appendix C, Nationwide and IRON shall be entitled to a final monthly fee. If the ending date of the Service Period is not on the last Business Day of the month, the annual fee percentage for the final Total Fee (hereafter "Final Fee Percentage") will be prorated for the number of days in the month for which services were provided. The timing of the deduction of the final Total Fee will vary depending on the termination scenario as outlined below: • Facilitation Agreement is terminating, but the Plan is staying with Nationwide: The final Total Fee will be deducted within five (5) Business Days after Nationwide receives notification from IRON or the NRM-15358A0 (01/2018) 21 Plan Sponsor that the FIMA is terminating. The ending date of the Service Period for purposes of calculating the Final Fee Percentage will be the date of the Total Fee deduction. • Plan assets are liquidating due to Plan termination or Plan transfer: The last date of the Service Period used for calculating the Final Fee Percentage will be the scheduled date of transfer or the Business Day prior to the scheduled date for the commencement of Plan termination withdrawals. The final Total Fee will be deducted on the last date of the final Service Period using the prior Business Day's market value. IRON acknowledges that it may only be compensated for services to the Plan under the terms of this Facilitation Agreement, and that IRON and/or its associated persons will not also be compensated for any non -advisory services. IRON acknowledges that it is solely responsible for ensuring no such compensation for non -advisory services is received. Indemnification IRON and Plan Sponsor acknowledge that Nationwide: (1) is acting solely as a ministerial facilitator for making available Plan information for the purposes of providing the Fiduciary Services and, if directed by the Plan Sponsor in the FIMA, Fiduciary Services related to the on-going monitoring of the Managed Account Service, (2) may conclusively rely on any instructions it may receive to effectuate payment to IRON under this Facilitation Agreement, and (3) shall have no duty to monitor or otherwise review the instructions received or the Fiduciary Services provided to the Plan by IRON. IRON and Plan Sponsor agree to indemnify, defend, and hold Nationwide and its directors, officers, agents, affiliates, and employees (collectively, the "Nationwide Indemnities") harmless from and against any and all losses, claims, demands, liabilities, damages, suits or other legal actions, judgments and decrees, attorneys' fees, costs and expenses of any kind or nature whatsoever ("Losses") that the Nationwide Indemnities may directly or indirectly suffer or incur arising out of the performance of Nationwide's duties under this Facilitation Agreement, except to the extent such Losses result from Nationwide's willful misfeasance, bad faith, negligence or reckless disregard of its duties or obligations hereunder. Each party acknowledges and agrees that the terms set forth herein are consistent with and not contradictory to any other agreements or understandings between the parties and that in the event any such terms herein are inconsistent or contradictory therewith, the terms of this Facilitation Agreement shall control. Confidentiality of Information and Authorization to Share Plan Sponsor authorizes Nationwide to provide IRON with access to Plan information that Nationwide holds, including, but not limited to, fund balances, transaction histories, and funding vehicle allocations ("Plan Related Information"). Plan Sponsor acknowledges that Nationwide shall have no liability or responsibility for IRON's use or disclosure of Plan Related Information. Plan Related Information provided by Nationwide to IRON pursuant to this Facilitation Agreement shall be kept strictly confidential ("Confidential Information"). IRON agrees to protect and maintain the Confidential Information with reasonable care, which shall not be less than the degree of care it uses to protect its own confidential information. Furthermore, IRON agrees not to use or disclose Confidential Information other than on a "need to know basis" and then only as (i) necessary to carry out the purpose for which the Confidential Information was disclosed, (ii) expressly authorized by Plan Sponsor (a copy of such authorization must be provided to Nationwide prior to the release of Confidential Information), or (iii) required by law. In the event that IRON uses a third -party service provider to provide services under this Facilitation Agreement, they agree that any such third -party service providers shall have, by appropriate written NRM-15358A0 (01/2018) 22 agreement, agreed to safeguard Confidential Information and to limit its use to performance of services authorized by the Plan Sponsor. Upon discovery of unauthorized access to or disclosure of Confidential Information, IRON shall promptly notify, furnish full details to, and cooperate with Nationwide to limit and correct the unauthorized disclosure and shall pay all direct damages associated with notification and correction deemed necessary by Nationwide. These direct damages include all reasonable costs associated with notifying affected individuals (e.g., printing, mailing, service center response, and credit monitoring services). Upon Nationwide's written request or following termination of this Facilitation Agreement, IRON agrees to (1) promptly return to Nationwide any Confidential Information in its possession or control, or (2) purge, delete, destroy, to the extent reasonably practicable, any Confidential Information that cannot feasibly be returned to Nationwide (certifying such actions in writing), and (3) safeguard all other Confidential Information that cannot be returned, purged, deleted or destroyed. IRON acknowledges that Confidential Information may contain non-public personally identifiable information as defined in the Gramm -Leach -Bliley Act and the rules and regulations promulgated thereunder ("Personal Information"). IRON agrees to establish and maintain procedures reasonably designed to assure the security and privacy of Personal Information. Furthermore, IRON agrees to comply with all laws, rules, regulations and ordinances relating to privacy, confidentiality, data security and the handling of Personal Information that may from time to time be established. Each of the parties warrants to the other that it shall not disclose to any third party proprietary information that it may acquire in the performance of this Facilitation Agreement; nor shall it use such proprietary information for any purposes other than to fulfill its contractual obligations under this Facilitation Agreement or as required by law. This subsection shall survive and continue in full force and effect notwithstanding the expiration or termination of this Facilitation Agreement. Termination, Resignation or Replacement Either the Plan Sponsor or IRON may terminate this Facilitation Agreement at any time by terminating the FIMA. Once the FIMA is terminated, IRON will provide Nationwide with written notice as soon as administratively possible and no later than ten (10) Business Days. Once Nationwide receives the termination notification, the Facilitation Agreement will be terminated. Nationwide may terminate this Facilitation Agreement at any time by providing at least ten (10) Business Day's written notice to the Plan Sponsor and IRON. Such termination will not, however, affect the liabilities or obligations of the parties arising from transactions initiated prior to such termination, and such liabilities and obligations shall survive any expiration or termination of this Facilitation Agreement. The Facilitation Agreement will be terminated at such time as the Plan assets are transferred in full or the day prior to commencement of withdrawal transactions in the event the Plan is terminated. Upon termination of this Facilitation Agreement, Nationwide shall be under no obligation to carry out payment instructions on behalf of the Plan Sponsor, IRON, or any successor advisory firm chosen by the Plan Sponsor unless such parties enter into a new Facilitation Agreement with Nationwide. Further, Plan Sponsor acknowledges that Nationwide cannot and is not under any legal obligation to facilitate refunding any appropriately paid payment to IRON under the terms of this Facilitation Agreement. NRM-15358A0 (01/2018) 23 Notice All notices to be given pursuant to this Facilitation Agreement shall be given in writing and delivered by personal delivery or by postage prepaid, registered or certified United States first class mail, return receipt requested, overnight mail, or by facsimile, or similar means of same day delivery (with a confirming copy by mail as provided herein). All notices shall be given or sent to the addresses shown herein or as Nationwide has on file for each party. Executed Copies Plan Sponsor hereby authorizes Nationwide to send executed copies of this Facilitation Agreement to Plan Sponsor, IRON, and the Plan's authorized representative. Authority The Plan Sponsor representative signing this Facilitation Agreement represents that performance of the Facilitation Agreement is within the scope of the activities authorized by the Plan and applicable laws and that he or she is duly authorized to negotiate, enter into, and renew this Facilitation Agreement on behalf of the Plan. Each party represents to the others that the person executing this Facilitation Agreement on its behalf is duly authorized and empowered to execute this Facilitation Agreement. NRM-15358A0 (01/2018) 24 APPENDIX D Investment Mapping Procedures General In its discretion as the Plan's Investment Manager, IRON has instituted the mapping grid detailed below for the conversion of existing Plan assets into IRON's Investment Manager model. IRON will utilize Morningstar's established asset categories as the basis to identify and convert existing Plan assets to a respective IRON recommended investment in the same asset category. The eligible Morningstar asset categories for the Plan are as follows; Equity US Fund Large Growth US Fund Large Value US Fund Mid -Cap Blend (Growth/Blend/Value Styles) US Fund Small -Cap (Growth/Blend/Value Styles) US Fund Foreign Large Blend (Growth/Blend/Value Styles) US Fund Foreign Small/Mid Blend (Growth/Blend/Value Styles) US Fund Diversified Emerging Markets (All cap and styles) US Fund Real Estate Investment Trust (REITS) Fixed Income Asset Allocation Index Cash Preservation US Fund Short -Term Bond US Fund Intermediate -Term Bond US Fund Intermediate Government Target Risk US Fund Allocation -15% to 30% Equity US Fund Allocation -30% to 50% Equity US Fund Allocation -50% to 70% Equity US Fund High Yield Bond US Fund Allocation -70% to 85% Equity US Fund Inflation -Protected Bond US Fund World Bond US Fund Convertibles Target Date Retirement Income Target Date 2000-2010 Target Date 2011-2015 Target Date 2016-2020 Target Date 2021-2025 Target Date 2026-2030 Target Date 2031-2035 Target Date 2036-2040 Target Date 2041-2045 Target Date 2046-2050 Target Date 2051-2055 Target Date 2056-2060 S&P 500 Index Total Stock Market Index International Stock Market Index Total Bond Market Index Total International Bond Market Index US Fund Money Market -Taxable The above list of Morningstar Asset Categories is subject to change and IRON may add, delete or change any of the recommended asset classes above without having to amend this Appendix D. Any current investment that does not have a direct category -to -category correlation will be mapped to the DIO designated by IRON. Similarly, if a Plan has designated an existing DIO, funds held in the Plan's existing DIO will be mapped to the new DIO designated by IRON. Plan Sponsor acknowledges that performance may vary among investments, and that an investment that is mapped may not perform as well as the current investment. IRON will not have any fiduciary oversight or any related responsibility with respect to the mapping of forfeiture accounts, suspense accounts or any other accounts under the Plan with unallocated monies. NRM-15358A0 (01/2018) 25 The following investment options will not be mapped by IRON; • Fixed Group Annuity contracts; • Bank products; • Collective investment trusts/stable value funds; and • Self-directed Brokerage Assets For Plan Sponsors Utilizing the Nationwide Grouu Flexible Purchase Payment Deferred Fixed Annuity, Contract ("Nationwide Fixed Annuity" or "NFA") If Plan Sponsor elects to use the Nationwide Fixed Annuity as an investment option in the Plan, Plan Sponsor hereby agrees to the following additional terms and conditions. The NFA contains provisions that restrict certain "competing investments" that the Plan may offer. If the Plan Sponsor elects to use the NFA, IRON will not include any competing investments in the proposed investment line-up. Any investment included in, or similar to, the following asset classes are considered to be "competing" with the NFA and may not be included in IRON's proposed investment line-up when the NFA is selected: 1. Ultra Short Term Bond 2. Short Term Bond 3. Money Market 4. Stable Value Wrap/Synthetic Guaranteed Interest Contracts 5. Traditional Guaranteed Interest Contracts 6. Guaranteed Separate Accounts 7. Collective Investment Trusts 8. Bank Products 9. Funding Agreements (such as Federal Home Loan Bank Investments) 10. Indexed Fixed Annuity Products The status of any existing competing investments will be determined by the Plan Sponsor in compliance with any separate legal agreements between the parties (including the actual NFA, which is executed between Nationwide Life Insurance Company and the Plan Sponsor) regarding the NFA. NRM-15358A0 (01/2018) 26 Summary Table and Sample Report The table below summarizes the fund mapping process. A sample report with the fund mapping process may be provided for illustration purposes. ABC Retirement Plan (Product Platform - Plan Asset Category Tier) Existing Plan Holdings Action IRON Recommended Funds Non -Index Funds with correlating Morningstar Asset Category (Core Funds) Mapped Respective Non -Index Funds within eligible Morningstar Asset Categories for each of the funds (Core Funds) Index Funds that are currently listed in the Product -specific IRON Recommended Index Funds List (Core Funds) NOT Mapped By IRON Status Quo Index Funds that are NOT currently in the Product -specific IRON Recommended Index Funds List (Core Funds) Mapped Relevant Index Fund within the Index Fund Choices being offered in the Product Platform using Index Asset Category Funds with no correlating Morningstar Asset Category Mapped DIO (as newly designated by IRON) • Nationwide Fixed Annuity contract • Collective investment trusts/stable value funds • Bank products • Self-directed Brokerage Accounts NOT Mapped By IRON Status Quo DIO but NOT a designated Suspense Account fund Mapped DIO (as newly designated by IRON) Designated Suspense Account fund NOT Mapped By IRON Status Quo Unallocated Accounts NOT Mapped By IRON Status Quo IRON Fiduciary Services Agreement Application: Group Flexible Purchase Payment City of Lodi 457 Plan & Trust APPLICATION FOR GROUP FLEXIBLE PURCHASE PAYMENT DEFERRED FIXED ANNUITY CONTRACT underwritten by Nationwide Life Insurance Company One Nationwide Plaza Columbus, Ohio 43215 [1-877-677-3678] APPLICANT CITY OF LODI 457 PLAN AND TRUST (the "Applicant"), applies to be the Contract Owner of a Group Flexible Purchase Payment Deferred Fixed Annuity Contract (the "Contract") underwritten by Nationwide Life Insurance Company ("Nationwide"). The Group Flexible Purchase Payment Deferred Fixed Annuity Contract applied for will become effective on the "Effective Date of Contract" if the initial Purchase Payment and this application are accepted by Nationwide. In the event the initial Purchase Payment or this application are not accepted, Nationwide's liability will be limited to a return of the initial Purchase Payment, and any subsequent Purchase Payments remitted. PURCHASE PAYMENT Applicant agrees to permit Participants in its Plan to allocate Purchase Payments to the Contract as of the "Effective Date of Contract". TRANSFER AND EXCHANGE LIMITATION ELECTION Elect One: ❑ Contract Level Aggregate Exchange Limitation (the limitation on Outgoing Exchanges from the Fixed Account is determined based on total assets held in the Contract's Fixed Account's value tinder the Contract as of the last Business Day preceding the current calendar year). 0 Participant Level Exchange Limitation (the limitation on Outgoing Exchanges from the Contract is applied to each Participant Account under the Contract The Contract Owner, or its designated Record Keeper is responsible for applying this limitation). STATE INSURANCE FRAUD WARNINGS FOR DC RESIDENTS ONLY: WARNING: it is a crime to provide false or misleading information to an insurer for the purpose of defrauding the insurer or any other person. Penalties include imprisonment and/or fines. In addition, an insurer may deny insurance benefits if false information materially related to a claim was provided by the applicant NOTICE TO FL, MN. ND, SC, SD, TX AND VT RESIDENT'S ONLY: Annuity payments, death benefits, surrender values, and other Contract Values are subject to a market value adjustment, and are not guaranteed as to fixed dollar amount, unless otherwise specified. NOTICE TO OK AND PA RESIDENTS ONLY: Any person who knowingly and with intent to defraud any insurance company or other person files an application for insurance or statement of claim containing any materially false information or conceals for the purpose of misleading, information concerning any fact material thereto commits a fraudulent insurance act, which is a crime and subjects such person to criminal and civil penalties. FOR WA RESIDENTS ONLY: Any person who knowingly presents a false or fraudulent claim for payment of a loss or knowingly makes a false statement in an application for insurance may be guilty of a criminal offense under state law. ,NOTICE TO AR, CO. KY, LA. ME, NM. 011. AND TN RESIDENTS ONLY: Any person who, knowingly and with intent to injure, defraud or deceive any insurance company or other person, files an application for insurance or statement of claim containing any materially false information or conceals for the purpose of misleading, information concerning any fact material thereto commits a fraudulent insurance act, which may be a crime and may subject such person to criminal and civil penalties, fines, imprisonment, or a denial of insurance benefits. FOR NJ RESIDENTS ONLY: Any person who includes any false or misleading information on an application for an insurance policy is subject to criminal and civil penalties. ADDITIONAL STATE NOTICES FOR FL RESIDENTS ONLY: Any person who knowingly and with intent to injure, defraud, or deceive any insurer files a statement of claim or an application containing any false, incomplete, or misleading information is guilty of a felony of the third degree. SIGNATURES Signed on behalf of CITY OF LODI 457 PLAN AND TRUST ❑ Yes ® No ❑ Yes ❑x No Do you have existing life insurance or annuity contracts? Will the applied for Contract replace any existing life insurance or annuity contracts? [(Authorized Signature of Applicant)] [(Title)] ❑ Yes ❑x No this _ day of Do you have any reason to believe the Contract applied for is to replace existing annuities or insurance? [(Authorized Nationwide Agent/Representative Signature)] Date [(Title)] Florida License Identification #: (Florida Agents only) NRA -0105A0.1 Approved as to form Date (Standard) (10/2007) City Attorney Roth Contribution Amendment City of Lodi 457 Plan & Trust 0 Nationwide® Nationwide Retirement Solutions Roth Contribution Amendment to the Deferred Compensation Plan for Public Employees 457 Governmental Plan and Trust Plan Name: CITY OF LODI 457 PLAN AND TRUST Preamble Page 1 of 3 1.1 Adoption and effective date of amendment - The Employer adopts this Amendment to reflect Code Section 402A, as amended by the Small Business Jobs Act of 2010 ("SBJA"). This Amendment is intended as good faith compliance with the requirements of Code Section 402A and guidance issued thereunder, and this Amendment shall be interpreted in a manner consistent with such guidance. This Amendment shall be effective as of the date specified below. 1.2 Eligible governmental 457 plan - The Employer is an eligible employer as defined in Code §457(e)(1) (A). 1.3 Supersession of inconsistent provisions - This Amendment shall supersede the provisions of the Plan to the extent those provisions are inconsistent with the provisions of this Amendment. Article II: Effective Date and Unforeseeable Emergency 2.1 Effective Date of Designated Roth Contributions. - Designated Roth Contributions are permitted under the Plan as of the date this Amendment is executed below, which is no earlier than the earlier of (i) the Effective Date as defined herein or (ii) the effective date of any prior adoption of Designated Roth Contribution provisions. 2,2 Unforeseeable Emergency - If the Plan permits distributions of Elective Deferrals on account of an unforeseeable emergency, Designated Roth Contributions may be withdrawn on account of an unfore- seeable emergency subject to the same qualifications that apply to Pre-tax Elective Deferrals. Article III: Designated Roth Contributions 3.1 peslgnated Roth Contributions are permitted - The Plan's definitions and terms shall be amended as follows to allow for Designated Roth Contributions as of the Effective Date. Designated Roth Contributions shall be treated in the same manner as Deferral Contributions for all Plan purposes except as provided in Article 11 of this amendment. The Employer may, in operation, implement deferral election procedures provided such procedures are communicated to Participants and permit Participants to modify their elections at least once each Plan Year. 3.2 Deferral Contributions - The Plan's definition of Deferral Contributions at Section 1.08 is deleted and replaced as follows: "Deferral Contributions" means Salary Reduction Contributions, Non -elective Contributions, Matching Contributions and Designated Roth Contributions. The Employer or the Administrative Services Provider (if applicable) in applying the Code § 457(b) limit will take into account Deferral Contributions in the Taxable Year in which contributed. The Employer or Administrative Services Provider (if applicable) in determining the amount of a Participant's Deferral Contributions disregards the net income, gain and loss attributable to Deferral Contributions. 3.3 Salary Reduction Contributions - The Plan's definition of Salary Reduction Contributions at Section 1.27 is deleted and replaced as follows: "Salary Reduction Contributions" means a Participant's Elective Deferrals which are not includible in the Participant's gross income at the time deferred and have been irrevocably designated as Salary Reduction Contributions by the Participant in his or her deferral election. A Participant's Salary Reduction Contributions will be separately accounted for, as will net income, gain or loss, attributable to those Salary Reduction Contributions. All Deferral Contributions prior to this amendment are Salary Reduction Contributions. NRN-1129A0 (07/2015) Nationwide Retirement Solutions Roth Contribution Amendment to the Deferred Compensation Plan for Public Employees 457 Governmental Plan and Trust Plan Name: CITY OF LODI 457 PLAN AND TRUST Page 2 of 3 3.4 Designated Roth Contributions - "Designated Roth Contributions" means a Participant's Deferral Contributions that are includible in the Participant's gross income at the time deferred and have been ir- revocably designated as Designated Roth Contributions by the Participant in his or her deferral election. A Participant's Designated Roth Contributions will be separately accounted for, as will gains and losses attributable to those Designated Roth Contributions. However, forfeitures may not be allocated to such account. The Plan must also maintain a record of a Participant's investment in the contract (i.e., designat- ed Roth contributions that have not been distributed) and the year in which the Participant first made a Designated Roth Contribution. 3.5 Distribution Rule - Withdrawals (including, but not limited to, withdrawals on account of an unfore- seeable emergency) from Participant's accounts may be directed by the Participant from either Salary Reduction Contributions, Designated Roth Contributions or pro rata from Salary Reduction Contribu- tions and Designated Roth Contributions. 3.6 Corrective distributions attributable to E esimated Roth Contributions - For any calendar year in which a Participant may make both Designated Roth Contributions and Salary Reduction Contributions, the corrective distribution from the Participant's accounts will be taken pro rata from a Participant's Salary Reduction Contributions and Designated Roth Contributions made during such calendar year. Furthermore, the Participant may elect which type of Deferral Contributions shall be distributed first. 3.7 Loans - If Participant loans are permitted under the Plan, all Participant Roth Accounts will be con- sidered for the purposes of loans in accordance with this Section. Roth Accounts include the following: Designated Roth Contribution accounts, all Rollover and Transfer accounts, to the extent those accounts constitute Roth Accounts. For any loans made on or after the Effective Date of this Amendment, the loan policy or program is amended to enable a Participant to use a Participant's Roth Account in the calculation of the loanable amount; however, loans may not be funded from the Participant's Roth Account. For Plans that adopt or amend a loan policy or program on or after the date of this Amendment, the Plan's loan policy or program shall govern in the event of a conflict. NRN-1129A0 (07/2015) Nationwide Retirement Solutions Roth Contribution Amendment to the Deferred Compensation Plan for Public Employees 457 Governmental Plan and Trust Plan Name: CITY OF LODI 457 PLAN AND TRUST Page 3 of 3 3.8 Rollovers - A direct rollover of a distribution from the Designated Roth Contribution account shall only be made to a plan which includes Designated Roth Contributions as described in Code Section 402A(e)(1) or to a Roth IRA as described in Code Section 408A, and only to the extent the rollover is permitted under the rules of Code Section 402(c). 3.8.1 The Plan shall accept a rollover contribution of Designated Roth Contributions only if it is a direct rollover from another Plan which permits Designated Roth Contributions as described in Code Section 402A(e)(1) and only to the extent the rollover is permitted under the rules of Code Section 402(c). The Employer, operationally and on a uniform and nondiscriminatory basis, may decide whether to accept any such rollovers. 3.8.2 The Plan shall not provide for a direct rollover (including an automatic rollover) for distributions from a Participant's Designated Roth Contribution account if the amounts of the distributions that are eligible rollover distributions are reasonably expected to total less than $200 during a year. In addition, any distribution from a Participant's Designated Roth Contribution account is not taken into account in determining whether distributions from a Participant's other accounts are reasonably expected to total less than $200 during a year. Furthermore, the Plan will treat a Participant's Designated Roth Contribu- tion account and the Participant's other accounts as held under two separate plans for purposes of ap- plying the automatic rollover rules. However, eligible rollover distributions of a Participant's Designated Roth Contributions are taken into account in determining whether the total amount of the Participant's account balances under the Plan exceed the Plan's limits for purposes of mandatory distributions from the Plan. 3.9 Operational Compliance - The Plan and the Administrative Services Provider will administer Des- ignated Roth Contributions in good faith with applicable regulations or other binding authority not reflected in this amendment. Any applicable regulations or other binding authority shall supersede any contrary provisions of this Amendment This Amendment has been executed by a duly authorized individual this 20 By: day of -, Signature Title: Email Address: Name of Plan: CITY OF LODI 457 PLAN AND TRUST Plan Number: 0041537001 Effective Date of Amendment: Approved as to form NRN-1129A0 (07/2015) ProAccount: Plan Sponsor Agreement Brochure & Brochure Supplement City of Lodi 457 Plan & Trust Nationwide® Nationwide Investment Advisors, LLC ProAccount - Plan Sponsor Agreement Page 1 of 6 Plan: (the "Plan") CITY OF LODI 457 PLAN AND TRUST Plan Sponsor: (the "Plan Sponsor") City of Lodi , California The foregoing Plan currently utilizes services and products offered by Nationwide Retirement Solutions, Inc. ("NRS") and its affiliated companies (the "Nationwide Retirement Program"). On behalf of the Plan, the Plan Sponsor desires to appoint Nationwide Investment Advisors, LLC ("NIA"), an Ohio limited liability company, registered as an investment adviser with the Securities and Exchange Commission under the Investment Adviser's Act of 1940 ("Advisers Act") and an affiliate of NRS, as an authorized provider of investment advisory services to participants in the Plan ("Plan Participants") who desire professional guidance in managing their self-directed accounts within the Plan ("Accounts"). NIA's ProAccount program (the "Advice Program") offers individualized investment advice using an investment process developed and maintained by an independent financial expert ("IFE") selected and retained by NIA. WHEREAS, on behalf of the Plan, the Plan Sponsor hereby approves NIA as an authorized provider of investment advisory services through the Advice Program to those Plan Participants who choose to have their Accounts managed by NIA (collectively, the "Plan's Account"); WHEREAS, the Plan Sponsor hereby authorizes each such Plan Participant's self-direction of their own Account, subject to guidelines imposed by the Plan, and authorizes each Plan Participant to enter into an investment advisory agreement directly with NIA for the management of their account; WHEREAS, the Plan Sponsor acknowledges that such advisory services are permitted under the documents establishing the Plan ("Plan Documents") and that the investments and investment strategies proposed by NIA through the Advice Program are consistent with the Investment Policy of the Plan; and WHEREAS, Plan Sponsor acknowledges that NIA and NRS are affiliates and that NRS will provide to NIA certain administrative services in support of the Advice Program; NOW, THEREFORE, in consideration of the foregoing and the promises, covenants and mutual agreements set forth herein, the adequacy of which is hereby mutually acknowledged, NIA and the Plan Sponsor, each intending to be legally bound, hereby do agree as follows: I. APPOINTMENT OF INVESTMENT ADVISOR The Plan Sponsor hereby appoints NIA to exercise discretionary authority to allocate and reallocate Plan Participant Accounts in the manner described in Section II below and NIA hereby accepts this appointment, subject to the terms and conditions of this Agreement. NIA's authority under this Agreement will remain in effect until changed or terminated pursuant to the termination provisions described in this Agreement. NIA's authority under this Agreement shall apply to all defined contribution plans sponsored by the Plan Sponsor that are record kept at Nationwide or any of it's affiliates on a single Nationwide record keeping system. To the extent that the Plan Sponsor desires to exclude a defined contribution plan from coverage under this Agreement subsequent to coverage of such plan, the Plan Sponsor must notify NIA of such individual plan's termination of services under this Agreement in accordance with Section IX of this Agreement. II. ADVICE PROGRAM DESCRIPTION The Advice Program is a discretionary managed account service offered by NIA for retirement plan participants who desire professional guidance in managing their self-directed retirement plan account. The Advice Program offers individualized investment advice using an investment process developed and maintained by an IFE. 65 bps (5 Tier) Agreement (NRM-9617A0.3-03/2018) Nationwide Investment Advisors, LLC ProAccount - Plan Sponsor Agreement Page 2 of 6 Under the Advice Program, the IFE develops and maintains managed account portfolios ("Portfolios") based on all eligible investment options available under the Plan's menu of investments ("Advice Program Investments"). In addition, the Plan may offer investment options other than Advice Program Investments, including, but not limited to, individual stocks, employer stock, guaranteed certificate funds, and collective investment funds (collectively, "Non -Advice Program Investments"), which will not be considered by the IFE in the development of Portfolios. In order for Plan Accounts to be eligible for management under the Advice Program, they must be invested in mutual funds or variable insurance sub -accounts at the time the Plan Participant enrolls in the Advice Program. Plan Sponsor hereby acknowledges that any employer -directed assets, restricted assets (including assets invested in the Nationwide Fixed Contract), or assets held in self-directed brokerage accounts are not eligible for the Advice Program and will remain invested in their current manner until further action is taken by the Plan Participant or the Plan. The IFE is not a party to this Agreement, and there is no contractual relationship between the Plan and the IFE. All fees and expenses charged by the IFE for its services will be paid by NIA. The advice provided to Plan Participants under the Advice Program is limited to the independent advice provided based on the Portfolios created by the IFE, which NIA cannot modify. By signing this Agreement, you agree that NIA has discretion to terminate its relationship with the IFE at any time, without notice to you, and engage the services of a suitable replacement. By allowing the Advice Program to be offered to the Plan, you are naming NIA as an authorized provider of investment advisory services to those Plan Participants who choose to have their accounts managed by NIA. III. OBLIGATIONS AND REPRESENTATIONS OF THE PLAN SPONSOR The Plan Sponsor agrees to notify NIA of any change to the Plan Documents that affects NIA's rights or duties to the Plan or Plan Participants, and acknowledges that such change will bind NIA, as the case may be, only when NIA agrees to it in writing. The Plan Sponsor represents that (1) NIA's investment advisory services are permitted under the Plan Documents; (2) the Plan Sponsor has the authority to enter into this Agreement on behalf of the Plan; and (3) the Plan is operated, and NIA's appointment is, in compliance with all applicable federal and state laws, rules and regulations. IV. OBLIGATIONS AND REPRESENTATIONS OF NIA NIA agrees that in performing any of its duties and obligations hereunder, NIA will act in conformity with all terms and provisions of the agreements entered into between NIA and the Plan Participants and any instructions given pursuant thereto or otherwise, and will conform to and comply with the requirements of the Advisers Act and all other applicable federal and state laws, rules and regulations, as each may be amended from time to time. NIA represents that it is registered as an investment adviser under the Advisers Act or under applicable state law in each state in which it is providing investment advisory services or is otherwise required to be registered and/or notice filed, and each of its representatives are properly registered, licensed and/or qualified to act as such under all applicable federal and state securities statutes and regulations. NIA does not have any duty, responsibility or liability for Plan assets that are not part of the Plan's Account that NIA manages through the Advice Program. NIA will not be providing investment advice regarding, or have fiduciary responsibility for, the selection and monitoring of investment options available in the Plan. NIA shall have no obligation or authority to take any action or render any advice with respect to the voting of proxies solicited by or with respect to issuers of securities held in the Advice Program. 65 bps (5 Tier) Agreement (NRM-9617A0.3-03/2018) Nationwide Investment Advisors, LLC ProAccount - Plan Sponsor Agreement Page 3 of 6 V. ADVICE PROGRAM FEES In consideration of services rendered to Plan Participants, the Plan Sponsor hereby approves, subject to specific approval by each Plan Participant electing to have their Accounts managed by NIA, a participant level Advice Program fee ("Advice Program Fee") as outlined in the following schedule: Account Balance The first $99,999.99 0.65% The next $150,000 0.60% The next $150,000 The next $100,000 0.55% Annual Program Fee Assets of $500,000 and above 0.50% 0.45% To the extent the ProAccount Fee applies to multiple plans of the Plan Sponsor, the ProAccount Fee shall be based on the combined balances within the ProAccount but will be withdrawn on a pro rata basis among the Participant's accounts in the separate plans. The Advice Program Fee is separate from the fees and expenses charged by investment options offered through the Plan and in addition to any trustee, custodial, asset, service, administrative or transactional fees that the Plan Participants or the Plan may incur through the Nationwide Retirement Program, The Advice Program Fee shall be calculated daily based on the Participant's daily balance and the calculated Advice Program Fee withdrawn quarterly in accordance with each Plan Participant's investment advisory agreement with NIA. The Plan Sponsor hereby consents to the withdrawal of the Advice Program Fee from the applicable Plan Participant Accounts and agrees that it will use its best efforts to facilitate payment of such Advice Program Fee. If this Agreement ends before the end of the applicable calendar quarter, then a pro -rata share of the Advice Program Fee will be withdrawn from the Plan's Account. To the extent permitted by applicable law or regulation, affiliates of NIA may receive payments from, or in connection with, investment options selected by the IFE which are included in the Portfolios. In addition, the IFE may select certain investment options for which NIA or an investment advisory affiliate acts as investment adviser, The IFE's fees for services provided under the Advice Program are not related to the investment options the IFE selects for the Portfolios or otherwise influenced by the payments NIA or its affiliates may receive from such investment options. Certain Advice Program Investments may charge a redemption fee or impose a trade restriction on certain transactions. Redemption fees vary in amount and application from investment option to investment option. It is possible that transactions initiated by NIA under the Advice Program may result in the imposition of redemption fees or trade restrictions on one or more investment options held in Plan Participant Accounts. Any redemption fees will be deducted from the Plan Participant's Advice Program Account balance. For further information on redemption fees or trade restrictions, including whether they will be applicable to any of the investment options within your Plan, please consult the individual fund prospectus or other investment option disclosure material. VI. INDEMNIFICATION, LIMITATION OF LIABILITY, AND RISK ACKNOWLEDGMENT Each party agrees to hold harmless, defend and indemnify the other party (including its directors, officers, employees, affiliates and agents) from and against any and all claims, liabilities, losses, costs, damages or expenses (including, without limitation, cost of litigation and reasonable attorneys' fees) (collectively, "Losses") arising out of or attributable to the indemnifying party's (i) willful misconduct, bad faith, criminal activity, or gross negligence, (ii) material breach of this Agreement or the material inaccuracy of any representation or warranty provided hereunder, or (iii) violation of any law to which such party is subject. 65 bps (5 Tier) Agreement (NRM-9617A0.3-03/2018) Nationwide Investment Advisors, LLC ProAccount - Plan Sponsor Agreement Page 4 of 6 Plan Sponsor, on behalf of the Plan, agrees to hold harmless, defend and indemnify NIA (including its directors, officers, employees, affiliates and agents) from and against any and all Losses arising out of or attributable to NIA's following directions or carrying out instructions, or using obsolete, inaccurate or incomplete information, given or furnished by the Plan or its agents. A party that seeks indemnification under this Section VI must promptly give the indemnifying party written notice of any legal action. But a delay in notice does not relieve an indemnifying party of any liability to an indemnified party, except to the extent the indemnifying party shows that the delay prejudiced the defense of the action. The indemnifying party may participate in the defense at any time or it may assume the defense by giving notice to the other party. After assuming the defense, the indemnifying party: must select an attorney that is satisfactory to the other party; is not liable to the other party for any later attorney's fees or for any other later expenses that the other party incurs, except for reasonable investigation costs; must not compromise or settle the action without the other party's consent (but the other party must not unreasonably withhold its consent); and is not liable for any compromise or settlement made without its consent. If the indemnifying party fails to participate in or assume the defense within 15 days after receiving notice of the action, the indemnifying party is bound by any determination made in the action or by any compromise or settlement made by the other party. Federal and state securities laws impose liabilities in certain circumstances on persons who act in good faith, and nothing in this Agreement waives or limits any rights either party has under those laws. Risk Acknowledgment NIA uses reasonable care, consistent with industry practice, in providing advisory services through the Advice Program. Investments within the Plan, as all investments in securities, involve risk and will not always be profitable. Investment return and principal will fluctuate with market conditions, and Plan Participant Accounts may lose money. Past performance of investments is no guarantee of future results. The analysis and advice provided by the IFE and delivered by NIA depends upon a number of factors, including the information you or the Plan Participants may provide, various assumptions and estimates, and other considerations. As a result, the advice developed and the recommendations provided are not guarantees that Plan Participants will achieve their retirement goals or anticipated performance. The investment advice provided under this Agreement relates only to the Plan Participant Accounts and will not apply to any other assets a Plan Participant may own. VII. CONFIDENTIALITY Each party agrees that it will not, without the prior written consent of the other party, at any time during the term of this Agreement or any time thereafter, except as may be required by competent legal authority or as necessary to facilitate the implementation of services hereunder, use or disclose to any person, firm or other legal entity, including any affiliate or other representative of the party, any confidential records, secrets or information related to the other party (collectively, "Confidential Information"). Confidential Information shall include, without limitation, information about the other party's products and services, customer lists, customer or client information, Plan and Plan Participant information, and all other proprietary information used by the party in its business. The parties acknowledge and agree that all Confidential Information that it has acquired, or may acquire, was received, or will be received in confidence. Each party will exercise utmost diligence to protect and guard such Confidential Information. The Plan Sponsor (1) acknowledges that it is authorized to provide Confidential Information, including but not limited to Plan Participant information, to NIA for the operation of the Advice Program, and the provision of such information does not violate any Plan or company provisions or policies; and (2) authorizes the sharing of Plan Participant information among NIA and its affiliates as necessary for the operation of the Advice Program. 65 bps (5 Tier) Agreement (NRM-9617A0.3-03/2018) Nationwide Investment Advisors, LLC ProAccount - Plan Sponsor Agreement Page 5 of 6 VIII. TERM OF AGREEMENT This Agreement shall become effective upon acceptance by NIA, or its designated agent, upon review and receipt in its principal place of business, and such acceptance may be evidenced by internal records maintained by NIA or its designated agent. This Agreement shall continue until terminated by either party upon at least 30 days' advance written notice to the other. This Agreement will terminate immediately if the Plan terminates its participation in the Nationwide Retirement Program. In the event NIA terminates its relationship with the current IFE and has not designated a successor IFE, this Agreement shall automatically terminate upon written notice from NIA. The Plan Sponsor understands that upon termination of this Agreement, the Plan's Account will remain invested in the Advice Program Investments last allocated by NIA until such time as Plan Participants make changes to their individual Accounts, IX. MISCELLANEOUS Notices All notices required to be delivered under this Agreement will be delivered in person or by U.S. standard mail, overnight courier, or facsimile (with a paper copy provided via the U.S. mail), in each case prepaid, to NIA at the address provided below and to the Plan Sponsor at the address provided on the signature page of this Agreement (or to such other addresses as the parties may specify to one another in writing): Nationwide Investment Advisors, LLC Attention: Nationwide ProAccount P.O. Box 182797 Columbus, Ohio 43218-2797 Phone: 888/540-2896 Fax: 855/435-1863 Notices will be deemed given upon dispatch. Form ADV The Plan Sponsor acknowledges having received and read NIA's Form ADV, Part 2 ("Form ADV") and Privacy Policy upon entering into this Agreement. The Form ADV is a disclosure document that summarizes the investment advisory services provided by an investment adviser registered with the SEC and/or the states. The Form ADV contains additional information about the Advice Program. Entire Agreement; Amendment This Agreement constitutes the entire agreement between the parties hereto with respect to the obligations arising hereunder and supersedes and cancels any prior agreements, representations, warranties or communications, whether oral or written, among the parties hereto relating to the subject matter hereof. This Agreement may be amended by NIA upon 30 days' prior written notice to the Plan Sponsor and may be amended immediately upon notice to the extent required to satisfy federal or state regulatory requirements. Headings All Section headings in this Agreement are for convenience of reference only and do not form part of this Agreement. Section headings will not, in any way, affect the meaning or interpretation of this Agreement. Waiver No delay by either party in requiring performance by the other shall affect the right of such party to require performance; no waiver by either party of any breach shall be construed as a waiver of any subsequent breach or as a waiver of the provision itself or any other provision. 65 bps (5 Tier) Agreement (NRM-9617A0.3-03/2018) Nationwide Investment Advisors, LLC ProAccount - Plan Sponsor Agreement Page 6 of 6 Survival All terms and provisions of this Agreement, including without limitation: "Indemnification, Limitation of Liability, and Risk Acknowledgment," "Confidentiality," and Miscellaneous" which should by their nature survive the termination of this Agreement, shall so survive the termination of this Agreement. Assignment Neither party may assign this Agreement (within the meaning of the Advisers Act) or assign any of the rights or delegate any of the duties or obligations of this Agreement without the other party's prior consent. Any assignment in violation of this provision shall be void and of no force or effect. Force Majeure Neither party shall be liable for failure to perform if the failure results from a cause beyond its control, including, without limitation, fire, electrical, mechanical, or equipment breakdowns, delays by third party providers and/or communications carriers, civil disturbances or disorders, terrorist acts, strikes, acts of government authority or new governmental restrictions, or acts of God. Severability Should any provision of this Agreement be held invalid or unenforceable by any court, arbitrator, statute, rule or otherwise, the remaining provisions of this Agreement will not be affected thereby and will continue in full force and effect to the fullest extent practicable. Governing Law This Agreement and its enforcement will be governed by and construed in accordance with the laws of the State of Ohio, without regard to the conflicts of law provisions or principles. Nothing herein will be construed in any manner inconsistent with the Advisers Act or any rule or order of the Securities and Exchange Commission, as applicable. IN WITNESS WHEREOF, the Plan Sponsor, on behalf of the Plan, has executed this Agreement as of the date set forth below, Plan: By: (Signature) Title) Print Name: Plan Address: Plan Contact/Telephone: Date: ACCEPTED BY NIA: Nationwide Investment Advisors, LLC By: Print Name: Title: Date: ApprorvdMBtaform 4ttnrneY 65 bps (5 Tier) Agreement (NRM-9617A0.3-03/2018) Nationwide® Item 1 Cover Page Nationwide Investment Advisors, LLC 10 West Nationwide Blvd Mail Code: 5-02-301J Columbus, OH 43215 March 28, 2018 Part 2A of Form ADV This document ("brochure") provides information about the qualifications and business practices of Nationwide Irvestment Advisors, LLC ("NIA"). If you have any questions about the contents of this brochure, please contact us at 1-888-540-2896. Tie information in this brochure has not been approved or verified by the United States Securities and Exchange Commission ("SEC") or by any state securities authority. Nationwide Investment Advisors, LLC ("NIA") is a registered investment adviser. Registration of an investment adviser does not imply any level of skill or training. Additional information about NIA is also is available on the SEC's website at www.adviserinfo.sec.gov. 1 PNN-0242A0.23 (03/2018) Item 2 Material Changes n this Item, NIA summarizes specific changes that are made to the brochure, since its last annual update, which t believes a client would consider important (material changes). NIA provides its clients with a summary of any material changes to this and subsequent brochures within 120 days of the close of its fiscal year on December 31. VIA last updated its Form ADV Part 2A ("brochure") on March 31, 2017. The following summary discusses the .material changes that NIA has made to the brochure since March 31, 2017. • Update to Item 4 - The "Point in Time Non -Discretionary Advice" is no longer offered and this section has been removed. A description of the currently offered non -discretionary advice service, marketed as "My Investment Planner" has been added. NIA does not charge a separate fee for this Non - Discretionary Advice Service. At any time, clients may request a free copy of NIA's brochure by calling 1-888-540-2896, or by e-mail at proacct@nationwide.com. Additional information about NIA is also available on the SEC's web site www.adviserinfo.sec.gov. The SEC's web site also provides information about any persons affiliated with NIA who are registered as investment adviser representatives of NIA. 2 PNN-0242A0.23 (03/2018) Item 3 Table of Contents Item 1— Cover Page 1 Item 2 — Material Changes 2 Item 3 — Table of Contents 3 Item 4 — Advisory Business 4 Item 5 — Fees and Compensation 8 Item 6 — Performance -Based Fees and Side -By -Side Management 11 Item 7 — Types of Clients 11 Item 8 — Methods of Analysis, Investment Strategies and Risk of Loss 12 Item 9 — Disciplinary Information 13 Item 10 — Other Financial Industry Activities and Affiliations 13 Item 11— Code of Ethics 15 Item 12 — Brokerage Practices 16 Item 13 — Review of Accounts 17 Item 14 — Client Referrals and Other Compensation 17 Item 15 — Custody 18 Item 16 — Investment Discretion 19 Item 17 — Voting Client Securities 20 Item 18 — Financial Information 20 Item 19 - Requirements for State -Registered Advisers 21 3 PNN-0242A0.23 (03/2018) Item 4 Advisory Business This brochure provides information about the business practices of NIA. NIA is an indirect subsidiary of Nationwide Financial Services, Inc. ("Nationwide Financial"). NIA is a registered investment adviser under the Investment Advisers Act of 1940. NIA's advisory representatives are registered as investment adviser representatives in accordance with' the requirements of the state in which they operate. NIA's Background Information -- NIA was formed on May 12, 2006, as a limited liability company. NIA is wholly owned by Nationwide Life Insurance Company ("NLIC"), which is wholly owned by Nationwide Financial. Nationwide Financial is wholly owned by Nationwide Corporation, a holding company for entities affiliated with Nationwide Mutual Insurance Company. None of these Nationwide entities is publicly held. NIA's advisory services are provided through portfolio management, asset allocation models, and managed accounts for its programs described below. Advice Program for Plan Sponsors of Trustee Directed Retirement Plans NIA offers a discretionary investment advisory service (the "Advice Program") to plan sponsors of defined benefit plans and certain other trustee directed retirement plans that use a retirement program offered by an affiliated company, Nationwide Trust Company, a division of Nationwide Bank ("Nationwide Trust Company"). Under the Advice Program, the plan sponsor appoints NIA to allocate and reallocate the plan's assets in accordance with an investment strategy developed and maintained by the Portfolio Strategist, Wilshire Associates ("Wilshire"), a third party unaffiliated adviser described below. Prior to establishing an advisory account, the plan sponsor must complete a Program Questionnaire designed to assist the plan sponsor in its selection of an investment portfolio ("Portfolio") that is designed to meet the plan's investment objectives, selections and preferences including, but not limited to, reasonable restrictions the plan may wish to place on the management of its eligible retirement plan account assets. Based on the plan sponsor's responses to the questionnaire the Portfolio Strategist will suggest an investment strategy and a corresponding Portfolio. The plan sponsor is solely responsible for approving the Portfolio identified, or if it chooses, selecting a different Portfolio created by the Portfolio Strategist. Following the plan sponsor's completion of the Advice Program Questionnaire and selection of a Portfolio, NIA will establish the plan's advisory account under the Advice Program, which NIA will manage in accordance with the Portfolio selected by the plan sponsor. ERISA -- In conjunction with its offering of this program for Plan Sponsors of Trustee Directed Retirement Plans subject to ERISA, NIA acts as an "investment manager" within the meaning of Section 3(38) of ERISA and the Internal Revenue Code of 1986, as amended (the "Code"), and is a fiduciary within the meaning of Section 3(21) of ERISA and Section 4975(e)(3) of the Code. NIA agrees that in performing any of its duties and obligations under the agreement, NIA will act in conformity with all terms and provisions of the agreements with the plan participants and any instructions given pursuant thereto or otherwise, and will conform to and comply with the requirements of the Advisers Act and all other applicable federal and state laws, rules and regulations, as each may be amended from time to time. NIA Non -Discretionary Advice Service (Also marketed as "My Investment Planner") NIA may provide non -discretionary Advice to retirement plan participants (the "Clients") in certain retirement plans. NIA collects client and plan information, which forms the basis for criteria used by an Independent Financial Expert ("IFE") to suggest a model portfolio. Client financial risk -tolerance information is collected on a risk -tolerance questionnaire completed by the client and submitted to NIA. NIA also obtains information about the Plan's investment policies and goals. NIA has hired Wilshire to be the IFE for the non -discretionary advice 4 PNN-0242A0.23 (03/2018) service, as described below. For plans that utilize this service, all eligible investment options available in the plan's investment lineup are considered. In the evaluation of these investment options, Wilshire takes into account the range of asset fees associated with the Nationwide Retirement Program but does not consider the specific asset fees charged to each retirement plan. Wilshire has sole control and discretion over the development and ongoing maintenance of the advice portfolios, including periodic rebalancing and changes to asset allocation and fund selection. Wilshire's portfolio design process takes into account the varying tolerances for risk of Clients. Clients seeking advice will complete a questionnaire to identify the Client's risk profile. The completed questionnaire identifies the appropriate risk-based portfolio, ranging from conservative to aggressive. This non - discretionary portfolio advice is provided to the Client. The Client is solely responsible for implementing the recommended portfolio allocations. NIA does not have discretionary authority over the Client's account and is not responsible for buying or selling any securities for the Client's account. The Advice portfolios are assessed at least quarterly to determine if reallocation or rebalancing is needed. More frequent reallocation or rebalancing may occur as determined by Wilshire. NIA receives the reallocation and rebalancing instructions and initiates the necessary transactions to implement those instructions. Wilshire Associates NIA has hired Wilshire Associates ("Wilshire") to be the Portfolio Strategist for the Advice Program and the IFE for Nationwide ProAccount®. Wilshire, a global independent investment consulting and services firm, provides consulting services, analytics solutions and customized investment products to plan sponsors, investment managers and financial intermediaries. Wilshire has extensive manager research and selection capabilities with experienced analysts, who conduct approximately 1,200 meetings each year to evaluate managers and management firms on quantitative and qualitative factors. Wilshire has over 40 years of experience developing capital market assumptions, evaluating risk and liability profiles and constructing diversified portfolios to meet the specific needs of its clients. Using this experience, Wilshire's multi -discipline portfolios combine strategic asset allocation policy with the diversification of multiple investment managers. As IFE, Wilshire develops and maintains investment portfolios for Nationwide ProAccount as described below. For plans that utilize the Nationwide Retirement Program, Wilshire considers, pursuant to the plan's authorization, all eligible mutual fund investment options available to the plan participants when creating the ProAccount portfolios. In its evaluation of these investment options, Wilshire takes into account the range of asset fees associated with the Nationwide Retirement Program but does not consider the specific asset fees charged to each retirement plan. The list of eligible investments is subject to change over time and is based on the IFE's evaluation of a variety of factors including, but not limited to, client demand, suitability and technology requirements. Wilshire has sole control and discretion over the development and ongoing maintenance of the Nationwide ProAccount portfolios, including periodic rebalancing and changes to asset allocation and fund selection. Wilshire's investment process is designed to take into account the evolving investment needs of retirement plan participants over time, as well as varying tolerances for risk. Each Nationwide ProAccount portfolio will undergo a progression of asset allocation changes over the course of a participant's time horizon and in accordance with his or her risk profile and investment preferences as identified by information obtained from the participant or by the plan sponsor/trustee. Wilshire assesses the Nationwide ProAccount portfolios at least quarterly to determine if reallocation or rebalancing is needed. More frequent reallocation or rebalancing may occur as determined by Wilshire. 5 PNN-0242A0.23 (03/2018) NIA is responsible for the selection of Wilshire as IFE and the periodic monitoring of its services. In certain circumstances, NIA mayterminate Wilshire and engage the services of a suitable replacement IFE for Nationwide ProAccount without prior notice to affected plan sponsors or ProAccount Clients. Wilshire provides its services directly to NIA and does not have a contract with the plan or the ProAccount Client. All fees and expenses charged by Wilshire for its services will be paid by NIA. NIA is solely responsible for implementing the Nationwide ProAccount portfolios in each ProAccount Client's retirement plan account. Nationwide ProAccount in the Nationwide Retirement Program and the NRS Retirement Program NIA offers a discretionary managed account service called Nationwide ProAccount that provides professional management of assets in participant directed or plan sponsor/trustee directed defined contribution and deferred compensation retirement plans. Nationwide ProAccount offers individualized participant level investment advice, using a process developed and maintained by the IFE, which is designed to address the investment objectives of retirement plan participants. NIA has hired and monitors the overall performance the IFE. NIA offers Nationwide ProAccount to plan sponsors/trustees for the benefit of plan participants or directly to participants in private sector retirement plans and governmental deferred compensation plans that use the retirement products and services of NLIC and Nationwide Trust Company, a division of Nationwide Bank ("Nationwide Trust Company") (collectively, the "Nationwide Retirement Program") and Nationwide Retirement Solutions, Inc. ("NRS") and its affiliates (collectively, the "NRS Retirement Program"). Electing Nationwide ProAccount -- Plan sponsors of retirement plans utilizing the Nationwide Retirement Program and NRS Retirement Program that desire to make Nationwide ProAccount available to their participants must approve NIA as an authorized provider of investment advice to the plan in accordance with the plan's investment policy and applicable plan documents. A participant seeking to become a Nationwide ProAccount client ("ProAccount Client") will enter into an individual investment advisory agreement with NIA and complete a financial risk -tolerance questionnaire to help identify his or her individual risk -tolerance, investment preferences and investment time -horizon, as well as to indicate any reasonable restrictions the participant may wish to place on the management of his or her retirement plan account assets. Additionally, risk tolerance, investment horizon, and retirement objectives information you provide to NIA or an affiliate of NIA may be used by the IFE to further assist in providing investment advice. After NIA has accepted the participant as a ProAccount Client, NIA will place his or her retirement plan account assets in an investment portfolio developed by the IFE, which matches the risk profile and time horizon of the ProAccount Client, Due to similarities in risk profiles and time horizons, an investment portfolio solution may be appropriate for more than one plan participant. NIA will periodically allocate and rebalance the ProAccount Client's assets in accordance with the IFE's investment advice. NIA's investment discretion over ProAccount Client assets is limited to implementing the IFE's investment advice, which NIA does not have authority to modify. Automatic Enrollment into Nationwide ProAccount — Where permitted by state law, Plan sponsors of retirement plans administered by Nationwide may elect to have plan participants automatically enrolled into Nationwide ProAccount as permitted under the documents establishing the plan. Through automatic enrollment, plan participants receive written notice of the automatic enrollment process from the plan sponsor and are provided a reasonable opportunity, as determined by the plan sponsor, to opt out of the service. Subject to their ability to opt out of the ProAccount ongoing service, participants are automatically enrolled into Nationwide ProAccount at the plan sponsor's direction, and their assets are managed in accordance with an investment portfolio that corresponds to their age and assumes a moderate risk profile unless otherwise directed by the plan sponsor or plan participant. Participants will also be given the opportunity to affirmatively elect Nationwide ProAccount by entering into an investment advisory agreement with NIA and completing a Nationwide ProAccount questionnaire, which allows for a more individualized risk -tolerance analysis and may result in the selection of a more appropriate risk-based portfolio. 6 PNN-0242A0.23 (03/2018) Plan Sponsor/Trustee Directed Plan Election -- In certain cases, plan sponsors of plans that utilize the Nationwide Retirement Program may elect Nationwide ProAccount in connection with the management of employer -directed participant account assets. In these cases, the plan sponsor/trustee enters into an investment advisory agreement with NIA and directs NIA to enroll participants in portfolios corresponding to age and risk tolerance parameters specified by the plan sponsor/trustee. NIA does not contact participants or otherwise assist the plan sponsor/trustee in identifying an appropriate investment portfolio for participants. NIA will allocate and rebalance participant account assets in accordance with the IFE's portfolio selected by the plan sponsor/trustee. NIA's investment discretion over participant account assets is limited to implementing the IFE's investment advice, which NIA does not have authority to modify. ERISA -- In conjunction with its offering of Nationwide ProAccount to participants in retirement plans subject to ERISA, NIA acts as an "investment manager" within the meaning of Section 3(38) of ERISA and the Internal Revenue Code of 1986, as amended (the "Code"), and is a fiduciary within the meaning of Section 3(21) of ERISA and Section 4975(e)(3) of the Code. NIA agrees that in performing any of its duties and obligations under the agreement, NIA will act in conformity with all terms and provisions of the agreements with the plan participants and any instructions given pursuant thereto or otherwise, and will conform to and comply with the requirements of the Advisers Act and all other applicable federal and state laws, rules and regulations, as each may be amended from time to time. Investment Limitations -- In its development of portfolios for ProAccount Clients, the IFE does not consider whether the ProAccount Client has assets invested in certain investment alternatives, which may otherwise be available through the participant's plan (e.g. - self-directed brokerage accounts, individual stocks, employer stock, and certain participant directed Nationwide fixed contracts). The IFE may add to the list of eligible investments. The IFE may use the Nationwide fixed contract when developing portfolios for use in the NRS Retirement Program. In addition, consistent with the Department of Labor's guidance on the requirements of Qualified Default Investment Alternatives under the Pension Protection Act of 2006, mutual fund investment options that charge redemption fees to participants in retirement plans subject to ERISA are not eligible for consideration by the IFE. Since Nationwide ProAccount is designed to be a comprehensive investment solution, ProAccount Clients must allocate their entire available retirement plan account balance (i.e., all unrestricted assets eligible for investment) to Nationwide ProAccount. Once enrolled in Nationwide ProAccount, NIA implements the IFE's portfolio allocation instructions. While enrolled in ProAccount, Clients are not permitted to make investment allocation changes to their retirement plan account assets managed through Nationwide ProAccount, including fund -to -fund transfers, changes to fund allocation, or utilization of automatic rebalancing. NIA will have no responsibility or liability for investment allocation changes ProAccount Clients make to their retirement plan account assets managed through Nationwide ProAccount in violation of this restriction. ProAccount Clients retain full inquiry access to their retirement plan accounts and may still request and be approved for loans (as applicable) and take applicable distributions. NIA does not have any duty, responsibility or liability for retirement plan assets that are not part of the ProAccount Client's retirement plan account being managed through Nationwide ProAccount. Total Client Assets under NIA management The below amounts include the assets for all NIA advisory programs. Amount of Client assets under NIA discretionary management as of December 31, 2017: $6,598.4 million. Amount of Client assets under NIA non -discretionary management as of December 31, 2017: $0. Implementation of the investment advice provided under this program is left solely up to the participants. NIA 7 PNN-0242A0.23 (03/2018) does not track the extent to which the advice was acted upon and therefore reports no assets under management. Item 5 Fees and Compensation Advice Program for Pian Sponsors of Trustee Directed Retirement Plans Plans participating in the Advice Program are charged a maximum annual fee of 0.50% ("Advice Program Fee"). The Advice Program Fee is calculated daily based on the market value of the plan's advisory account and payable at the end of each quarter. The Advice Program Fee is subject to change, and is in addition to any underlying fund, trustee, custodial, asset, service, administrative, or transactional fees that the plan may incur through the Nationwide retirement program. - The Advice Program Fee is negotiable, and NIA may offer certain plans discounted Advice Program Fees or other promotional pricing. Factors NIA considers when negotiating the Advice Program Fee with plan sponsors typically include: • Amount of assets in the plan; • Plan complexity and services required; • Extent of Nationwide's overall business opportunity with the plan; and • Competitive forces in the market. Nationwide Trust Company acts as custodian for assets invested through the Advice Program and is authorized to deduct any and all Advice Program Fees, when due, from the plan's advisory account and to remit the fees to NIA as investment adviser. Certain investment options, including those selected by the Portfolio Strategist, may impose trade restrictions on certain transactions. Plan sponsors should consult the applicable fund prospectuses or related materials for additional information on trade restrictions that may apply to investments offered through the plan. Compensation to Nationwide Representatives — Investment adviser representatives of NIA involved in offering the Advice Program to plans are compensated for their services. Compensation may include both a base salary and incentives based on a plan adding the Advice Program and/or the amount of assets contributed to the Advice Program account. In addition, certain individuals who provide administrative or wholesale distribution services in support of the Advice Program may receive incentive compensation based on the amount of assets contributed to each Advice Program account. Compensation from Mutual Funds -- To the extent permitted by applicable law or regulation, companies affiliated with NIA (collectively, "Nationwide") may receive compensation from the mutual funds selected by the Portfolio Strategist. The Portfolio Strategist will not consider mutual funds for the Advice Program that are affiliated with Nationwide. The Portfolio Strategist's fees for services provided under the Advice Program are not related to the mutual funds it selects or otherwise influenced by the revenue Nationwide may receive from these mutual funds. The Portfolio Strategist has sole discretion to choose the investments used in the Advice Program. NIA Non -Discretionary Advice Service NIA does not charge the Client a separate fee for the NIA Non -Discretionary Advice Service. Nationwide ProAccount in the Nationwide Retirement Program ProAccount Clients in the Nationwide Retirement Program are charged a maximum annual fee of up to 1.35% of their Nationwide ProAccount assets ("Nationwide ProAccount Fee"). The Nationwide ProAccount Fee retained by NIA is no more than 1.00% of the Client's Nationwide ProAccount assets. NIA and its affiliates may compensate unaffiliated third parties for administrative services provided in support of Nationwide ProAccount. 8 PNN-0242A0.23 (03/2018) The applicable Nationwide ProAccount Fee is shown within the Nationwide ProAccount investment advisory agreement between NIA and each ProAccount Client. The Nationwide ProAccount Fee is calculated daily based on the market value of Nationwide ProAccount assets and payable at the end of each quarter. The Nationwide ProAccount Fee is subject to change, and is in addition to any underlying fund, trustee, custodial, asset, service, administrative or transactional fees that the retirement plan or participant may incur through the Nationwide Retirement Program. The Nationwide ProAccount Fee is negotiable at the plan level, and NIA may offer certain plans discounted Nationwide ProAccount Fees or other promotional pricing. Factors NIA considers when negotiating the Nationwide ProAccount Fee with plan sponsors typically include: • Amount of assets in the plan; • Number of participants in the plan; • Resource and field coverage considerations (e.g., number and location of employee work sites to be serviced); • Competitive forces in the market. Depending on the plan, either Nationwide Trust Company or NLIC acts as custodian for assets invested through the Nationwide Retirement Program, including those assets being managed through Nationwide ProAccount. The custodian is authorized to deduct any and all Nationwide ProAccount Fees, when due, from the ProAccount Client's retirement plan account and to remit the appropriate fees to NIA as investment adviser. The custodian may charge a separate custody fee which the custodian will also deduct in addition to the Nationwide ProAccount Fee, from the ProAccount Client's retirement plan account. Payments by NIA to Service Providers -- NIA and its affiliates may compensate affiliated and unaffiliated third parties for administrative services provided in support of Nationwide ProAccount. Registered Investment Advisors Services, Inc., an affiliate of NIA, receives compensation for providing technology services that facilitate the management of participant accounts through the Nationwide Retirement Program. NIA or its affiliates may pay the third party administrator ("TPA") of record, for the retirement plan through which Nationwide ProAccount is offered, an annual fee of up to 0.25% of Nationwide ProAccount assets for administrative services provided in support of Nationwide ProAccount ("PPA Administrative Fee"), The PPA Administrative Fee is payable out of the Nationwide ProAccount Fee. The plan sponsor may seek to negotiate a lower PPA Administrative Fee with the TPA, which would result in a corresponding reduction to the Nationwide ProAccount Fee. Compensation to Nationwide Representatives -- Investment adviser representatives of NIA are compensated for offering Nationwide ProAccount and enrolling participants who have selected the service. Compensation may include both a base salary and incentives based on a plan adding Nationwide ProAccount as an optional service and/or the amount of assets contributed to the ProAccount Clients' accounts. In addition, certain individuals who provide administrative or wholesale distribution services in support of Nationwide ProAccount may receive incentive compensation based on the amount of assets contributed to the ProAccount Clients' accounts. Solicitation Arrangements -- NIA has contracted with various firms that distribute the Nationwide Retirement Program to act as paid solicitors ("Solicitors") and market Nationwide ProAccount to eligible plans and participants for whom Nationwide ProAccount may be suitable. Solicitors are not employees of NIA and are not authorized to offer investment advice on behalf of NIA. NIA may retain Solicitors to offer Nationwide ProAccount to participants of certain plans, but not to other plans. NIA may pay Solicitors an annual solicitation fee of up to 0.45% of solicited assets, which is payable out of the Nationwide ProAccount Fee. However, ProAccount Clients will not be charged this component of the Nationwide ProAccount Fee if Nationwide ProAccount is not offered to them by a Solicitor. Thus, the presence of a Solicitor will typically result in a ProAccount Client paying a higher overall Nationwide ProAccount Fee (not to exceed the maximum of 1.35%). 9 PNN-0242A0.23 (03/2018) NIA may also provide financial compensation to Solicitors for activities not related to the solicitation or distribution of Nationwide ProAccount. These activities include, but are not limited to, certain marketing events sponsored by the Solicitors and educational conferences presented to invited guests of the Solicitors. NIA's provision of financial compensation for these activities is not dependent upon the Solicitors committing to NIA any specific amount of business. Compensation to Affiliates from Mutual Funds -- To the extent permitted by applicable law or regulation, companies affiliated with NIA (collectively, "Nationwide") may receive compensation from the mutual funds selected for ProAccount by the IFE. The IFE may select mutual funds that are affiliated with Nationwide, in which case certain companies affiliated with NIA (collectively referred to as the "Nationwide Funds Group") will also receive compensation from the mutual funds for investment advisory, administrative, transfer agency, distribution, or other services. Accordingly, Nationwide may receive more or less revenue with respect to affiliated mutual funds than unaffiliated mutual funds. Nationwide's receipt of varying amounts of compensation from affiliated and unaffiliated mutual funds selected for Nationwide ProAccount portfolios presents a potential conflict of interest. Nationwide seeks to mitigate this potential conflict of interest by employing an IFE to develop and maintain the program's investment methodology, which NIA cannot influence or modify. Under Nationwide ProAccount, the IFE is solely responsible for selecting the mutual funds included in the portfolios. The IFE's fees for services provided under Nationwide ProAccount are not related to the mutual funds it selects or otherwise influenced by the revenue NIA or its affiliates may receive from such mutual funds. Please see Item 10 for additional information regarding NIA's relationships with other Nationwide affiliates, including the Nationwide Funds Group. Nationwide ProAccount in the NRS Retirement Program ProAccount Clients in the NRS Retirement Program may be charged a maximum annual fee of 1.00% of their Nationwide ProAccount assets ("Nationwide ProAccount Fee"), according to the pricing grid in the Nationwide ProAccount investment advisory agreement between NIA and each ProAccount Client. The Nationwide ProAccount Fee is subject to change and is in addition to any underlying fund, trustee, custodial, asset, service, administrative or transactional fees that the retirement plan or participant may incur through the NRS Retirement Program. The Nationwide ProAccount Fee is calculated daily based on the market value of Nationwide ProAccount assets and payable at the end of each quarter. The Nationwide ProAccount Fee is negotiable at the plan level, and NIA may offer certain plans discounted Nationwide ProAccount Fees or other promotional pricing. Factors NIA considers when negotiating the Nationwide ProAccount Fee with plan sponsors typically include: • Amount of assets in the plan; • Number of participants in the plan; • Resource and field coverage considerations (e.g., number and location of employee work sites to be serviced); and • Competitive forces in the market. In some cases, participants may be able to select ProAccount in multiple retirement plans offered by the same plan sponsor. Where this occurs and subject to the following restrictions, the aggregate account balances may be used to achieve a lower percentage fee based on the participant's total assets in ProAccount. The restrictions include (i) the fee structure across the multiple plans must be exactly the same in terms of the percentage fee and breakpoint tiers; and, (ii) the participant's retirement plan accounts must be under the same participant identification code in the NRS Retirement Program record-keeping system; and, (iii) the participant's retirement plan accounts must be combined in a single account statement generated from the NRS Retirement Program record-keeping system. The ProAccount Fee will be withdrawn on a pro rata basis among the Participant's account in the separate plans. 10 PNN-0242A0.23 (03/2018) Nationwide ProAccount assets are custodied by the applicable custodian to the NRS Retirement Program, which may include companies affiliated with NIA. The custodian is authorized to deduct any and all Nationwide ProAccount Fees, when due, from a ProAccount Client's retirement plan account and to remit the appropriate fees to NIA as investment adviser. The custodian may charge a separate custody fee which the custodian will also deduct in addition to the Nationwide ProAccount Fee, from the ProAccount Client's retirement plan account. Compensation to Nationwide Representatives -- Retirement specialists of NRS that offer Nationwide ProAccount to retirement plan participants are registered as investment adviser representatives of NIA. These individuals are compensated for offering Nationwide ProAccount and enrolling participants who have selected the service. Compensation may include a base salary and incentives based on the amount of assets contributed to the ProAccount Clients' accounts. In addition, certain individuals who provide administrative or wholesale distribution services in support of Nationwide ProAccount may receive incentive compensation based on the amount of assets contributed to the ProAccount Clients' accounts. Payments by NIA to Service Providers -- NIA and its affiliates may compensate affiliated and unaffiliated third parties for administrative services provided in support of Nationwide ProAccount. Registered Investment Advisors Services, Inc., an affiliate of NIA, receives compensation for providing technology services that facilitate the management of participant accounts through the NRS Retirement Program. Compensation to Affiliates from Mutual Funds -- To the extent permitted by applicable law or regulation, companies affiliated with NIA (collectively, "Nationwide") may receive compensation from the mutual finds selected for ProAccount by the IFE. The IFE may select mutual funds that are affiliated with Nationwide, in which case certain companies affiliated with NIA (collectively referred to as the Nationwide Funds Group) will also receive compensation from the mutual funds for investment advisory, administrative, transfer agency, distribution, or other services. Accordingly, Nationwide may receive more revenue with respect to affiliated mutual funds than unaffiliated mutual funds. Nationwide's receipt of varying amounts of compensation from affiliated and unaffiliated mutual funds selected for Nationwide ProAccount portfolios presents a potential conflict of interest. Nationwide seeks to mitigate this potential conflict of interest by employing an IFE to develop and maintain the program's investment methodology, which NIA cannot influence or modify. Under Nationwide ProAccount, the IFE is solely responsible for selecting the mutual funds included in the portfolios. The IFE's fees for services provided under Nationwide ProAccount are not related to the mutual funds it selects or otherwise influenced by the revenue NIA or its affiliates may receive from such mutual funds. Please see Item 10 for additional information regarding NIA's relationships with other Nationwide affiliates, including the Nationwide Funds Group. Item 6 Performance -Based Fees and Side -By -Side Management Neither NIA nor its supervised persons accept performance-based fees for NIA advisory programs. NIA utilizes the services of an IFE and a Portfolio Strategist to make investment decisions related to its discretionary advice programs and services and NIA is not an active portfolio management adviser. As a result, NIA does not experience the potential conflicts created in side-by-side management situations. Item 7 Types of Clients NIA provides investment advisory services and programs to individuals, pension and profit sharing plans, corporations, and other business entities, in addition to state, county and municipal entities providing deferred compensation retirement plans to their employees. 11 PNN-0242A0.23 (03/2018) There is no minimum asset value or account size for participation in any NIA advisory program. Item 8 Methods of Analysis, Investment Strategies and Risk of Loss NIA provides investment management services for multiple advisory programs. NIA and its personnel and affiliated companies may give advice or take action in performing duties for other clients, or for their own accounts, which differs from advice given to or action taken for any individual client. Investing involves risk and may not always be profitable. Investment return and principal will fluctuate with market conditions and a client may lose money. Past performance of investments is no guarantee of future results. Asset allocation does not guarantee profit or insulate from loss. Please reference Item 10 for disclosure of conflicts of interest. The following is additional information specific to each NIA investment advisory service or program: Advice Program for Plan Sponsors of Trustee Directed Retirement Plans For the Advice Program, NIA hired Wilshire as the Portfolio Strategist to evaluate, construct and maintain the Portfolios. NIA is responsible for managing the relationship with Wilshire. NIA's Investment Committee is responsible for overseeing NIA's monitoring of the services provided by Wilshire. The Investment Committee meets at least quarterly and reviews performance, investment strategies, and the Portfolio Strategist's development and ongoing maintenance of the Portfolios. The analysis and advice provided by Wilshire and delivered by NIA is based on a number of factors, including the information provided to NIA by a plan sponsor in response to the Advice Program Questionnaire, various assumptions and estimates, and other considerations. As a result, the advice developed and recommendations provided are not guarantees that an Advice Program client will achieve its goals or anticipated performance, NIA Non -Discretionary Advice Service For the Advice Service, NIA hired Wilshire to evaluate, construct and maintain the Portfolios. NIA is responsible for managing the relationship with Wilshire. NIA's Investment Committee is responsible for overseeing NIA's monitoring of the services provided by Wilshire in developing and maintaining the Portfolios. The Investment Committee meets at least quarterly and reviews performance, investment strategies, and Wilshire's development and ongoing maintenance of the Portfolios. The analysis and Advice Service provided by Wilshire is based on a number of factors, including the information provided by a Client in response to the questionnaire, various assumptions and estimates, and other considerations. As a result, the advice developed and recommendations provided are not guarantees that an Advice Service Client will achieve its goals or anticipated performance. Nationwide ProAccount in the Nationwide Retirement Program and the NRS Retirement Program For Nationwide ProAccount, NIA has hired Wilshire as the IFE to evaluate, construct and maintain the portfolios of available mutual fund investment options. Wilshire has sole control and discretion over changes to asset allocation and fund selection, and employs its own method of analysis and investment process. NIA is responsible for managing the relationship with Wilshire. NIA's Investment Committee is responsible for overseeing NIA's monitoring of the services provided by Wilshire in developing and maintaining the Portfolios. The Investment Committee meets at least quarterly and reviews performance, investment strategies, and the IFE's development and ongoing maintenance of the portfolios. The analysis and advice provided by Wilshire and delivered by NIA is based on a number of factors, including the information provided by a ProAccount Client, various economic assumptions and risk estimates and other 12 PNN-0242A0.23 (03/2018) considerations. As a result, the advice developed and recommendations provided are not guarantees that a ProAccount Client will achieve his or her retirement goals or anticipated performance. Any investment advice a ProAccount Client receives is for his or her personal benefit and not for the benefit of any other person. The investment advice is specific with respect to assets within a ProAccount Client's retirement plan account and may not be appropriate for investments outside of ProAccount or for other investment purposes. Item 9 Disciplinary Information NIA is required to disclose all material facts regarding any legal or disciplinary events that would be material to a client's evaluation of NIA or the integrity of NIA's management. NIA has no information applicable to this Item. Item 10 Other Financial Industry Activities and Affiliations Other Financial Industry Activities or Affiliations NIA Investment Committee: The President of NIA, who is also a member of NIA's Investment Committee and NIA's Board of Managers ("NIA Board Member"), is registered with an affiliate broker-dealer, Nationwide Investment Services Corporation. The other voting member(s) of the NIA's Investment Committee are also registered with Nationwide Investment Services Corporation. NIA Management: The President of NIA, who is also a member of NIA's Board of Managers ("NIA Board Member") and NIA's Investment Committee, is registered with an affiliate broker-dealer, Nationwide Investment Services Corporation. The Secretary and Chief Compliance Officer of NIA are registered with an affiliate broker- dealer, Nationwide Investment Services Corporation. Several NIA officers and NIA Board Members are also officers and directors of affiliated companies within Nationwide Financial, including NIA's parent company, NLIC, and the companies that comprise the Nationwide Funds Group. NIA is affiliated by common ownership and control with the following entities: • Nationwide Life Insurance Company ("NLIC"), NIA's parent company, is an insurance company which, among other things, issues group variable annuity products to retirement plans that have retained NIA to offer advisory services, including Nationwide ProAccount. NLIC may act as custodian for client assets invested through Nationwide ProAccount. All NIA Board Members and several officers also serve as officers of NLIC. • Nationwide Trust Company, a division of Nationwide Bank ("Nationwide Trust Company") offers trust programs and trust services to retirement plans that have retained NIA to offer advisory services, including Nationwide ProAccount, and the Advice Program. Nationwide Trust Company may act as custodian for client assets invested through Nationwide ProAccount and the Advice Program. • Nationwide Retirement Solutions, Inc. ("NRS") provides record keeping, education and administrative services for public employee deferred compensation plans through which NIA offers advisory services, including Nationwide ProAccount. One NIA Board Member and several officers also serve in similar capacities for NRS. • Nationwide Funds Group, the mutual fund arm of Nationwide Financial, is comprised of Nationwide Fund Advisors ("NFA"), a SEC -registered investment adviser providing advisory services to the mutual funds; Nationwide Fund Distributors, LLC, a registered broker-dealer providing distribution services to the mutual funds; and Nationwide Fund Management, LLC, which provides administration services to the mutual funds. 13 PNN-0242A0.23 (03/2018) Certain individuals providing investment analysis, consulting and monitoring services to NIA are also responsible for NFA investment management decisions. • Nationwide Investment Services Corporation ("NISC") is an SEC registered broker-dealer and a member of FINRA. NISC acts as the general distributor of variable annuity and variable life insurance products issued by NIA's parent company, NLIC. NISC may receive mutual fund revenue from underlying investment options in these products. Several NIA officers also serve in similar capacities for NISC. • Registered Investment Advisors Services, Inc. ("RIA Services"), provides technology services that facilitate the management of participant and plan level accounts through the Nationwide Retirement Program and the NRS Retirement Program. NIA compensates RIA Services for its provision of technology and administrative services in support of Nationwide ProAccount and the Advice Program. Five officers also serve in similar capacities for RIA Services. Nationwide Endorsement Relationships -- NRS and/or NLIC have endorsement relationships with the following industry groups or sponsoring organizations ("Membership Organizations"): • National Association of Counties — A national organization that represents county governments in the United States. • International Association of Fire Fighters — Financial Corporation — A for profit corporation whose only shareholder is the International Association of Fire Fighters, which represents more than 300,000 professional fire fighters and paramedics. • United States Conference of Mayors — The official nonpartisan organization of cities with populations of 30,000 or larger. NRS and/or NLIC make payments to Membership Organizations, which are representing the interests of all their members generally in these relationships. Payments made are in exchange for the Membership Organizations' endorsement of NRS's and/or NLIC's products and services available for retirement plans. Payments to Membership Organizations are not affected by whether a member elects Nationwide ProAccount or any other NIA advisory service for its retirement plan. Moreover, NIA is not a party to these endorsement relationships, and NIA does not engage Membership Organizations to solicit retirement plan participants as clients for Nationwide ProAccount or any other investment advisory service. Members of these organizations may select NRS's and/or NLIC's products and services if they decide to establish and maintain a retirement plan for their employees, or may select another provider. More information about the endorsement relationships may be found online at www.nrsforu.com. Conflicts of Interest Arising from NIA's Affiliations -- Certain NIA officers, Members of NIA's Board of Managers and members of NIA's Investment committee also make strategic management decisions with respect to various NIA affiliates. Conflicts could arise that have the potential of influencing the investment advisory services provided by NIA. To help mitigate potential conflicts of interest arising from the multiple roles and responsibilities that its management and investment personnel assume, NIA maintains separate policies and procedures governing its investment process and the operation of its Investment Committee. Additional mitigating steps are described below. The Nationwide Retirement Program and the NRS Retirement Program, through which NIA offers Nationwide ProAccount, and the Advice Program, make available investment options (mutual funds) offered through NLIC's group annuity products and Nationwide Trust Company's retirement plan platform. NLIC's group annuity products and Nationwide Trust Company's retirement plan platform offer affiliated funds (funds issued by the Nationwide Funds Group) and unaffiliated funds (non -Nationwide funds) as investment options. Since NIA or its affiliates potentially earn greater revenues when affiliated funds are chosen as investment options offered through Nationwide products and services, NIA may have a conflict of interest. NIA also may have a conflict of interest with respect to non-affiliated funds that pay NISC, NIA's affiliate, distribution and service fees based on 14 PNN-0242A0.23 (03/2018) levels of investments in those funds. NLIC therefore has an incentive to include affiliated funds and non-affiliated funds that pay such fees in its products to maximize its profits. To mitigate these potential conflicts with respect to Nationwide ProAccount, NIA has hired Wilshire to act as the IFE, which is solely responsible for developing and maintaining the investment portfolios offered to NIA's clients. Please see Item 4 for additional information regarding Wilshire. Additionally, the NIA Advice Program can only be offered through Nationwide retirement programs. The standard asset fee that Nationwide charges in connection with these retirement programs is reduced by a discount, expressed in terms of basis points, that reflects the amount of mutual fund payments made to Nationwide as indicated in the Fund Selection Schedule of the applicable retirement program agreement. When the NIA Advice Program is offered through these retirement programs, overall compensation of NIA and its affiliates is not increased as a result of payments received from mutual funds or their affiliates. This feature mitigates conflicts with respect to the Advice Program when it is used within these retirement programs. To further mitigate these conflicts, the Portfolio Strategist that NIA has hired for the Advice Program will not consider affiliated mutual funds. Moreover, the Portfolio Strategist's fees for services provided under the Advice Program are not related to the mutual funds it selects or otherwise influenced by the revenue NIA or its affiliated companies may receive from these mutual funds. Please note, however, that NIA has discretion to terminate its relationship with the Portfolio Strategist at any time, upon notice to clients, and may either engage a suitable replacement or operate the Advice Program without a Portfolio Strategist. Please see Item 5 for additional information regarding compensation Nationwide companies receive from affiliated and unaffiliated mutual funds. Item 11 Code of Ethics, Participation or Interest in Client Transactions and Personal Trading NIA has adopted a Code of Ethics for all supervised persons of the firm describing its high standard of business conduct and fiduciary duty to its clients. The Code of Ethics includes: • Provisions relating to the confidentiality of client information; • A prohibition on insider trading; • Restrictions on the acceptance of significant gifts and the reporting of certain gifts and business entertainment items; and • Personal securities trading procedures, among other things. All supervised persons of NIA must acknowledge the terms of the Code of Ethics annually. NIA anticipates that, in appropriate circumstances, consistent with clients' investment objectives, it will cause accounts over which NIA has management authority to make, and will recommend to investment advisory clients or prospective clients, the purchase or sale of securities in which NIA, its affiliates and/or clients, directly or indirectly, have a position of interest. NIA's supervised persons are required to follow NIA's Code of Ethics. Subject to satisfying this policy and applicable laws, supervised persons of NIA may trade for their own accounts in securities that are recommended to or purchased for NIA's clients. The Code of Ethics is designed to assure that the personal securities transactions, activities and interests of NIA supervised persons will not interfere with making decisions in the best interest of advisory clients and implementing these decisions while, at the same time, allowing supervised persons to invest for their own accounts. Under the Code of Ethics certain classes of securities have been designated as exempt transactions, because these classes of securities would not interfere with the best interest of NIA's clients. In addition, the Code of Ethics requires pre -clearance of certain transactions, and restricts trading in close proximity to client trading activity. Nonetheless, because the Code of Ethics in some circumstances would permit supervised persons to invest in the same securities as clients, there is a possibility that supervised persons might benefit from market 15 PNN-0242A0,23 (03/2018) activity by a client in a security also held by a supervised person. NIA's supervised persons who have access to nonpublic information regarding clients' purchases or sales of securities, are involved in making securities recommendations to clients, or who have access to these nonpublic recommendations, have their personal trading monitored under the Code of Ethics to reasonably prevent conflicts of interest between NIA and its clients. Certain affiliated accounts may trade in the same securities with client accounts on an aggregated basis when consistent with NIA's obligation of best execution. In these circumstances, the affiliated and client accounts will share commission costs equally and receive securities at a total average price. NIA will retain records of the trade order (specifying each participating account) and its allocation, which will be completed prior to the entry of the aggregated order. Completed orders will be allocated as specified in the initial trade order. Partially filled orders will be allocated on a pro rata basis. Any exceptions will be explained on the order. NIA's clients or prospective clients may request a copy of the firm's Code of Ethics by sending a written request to: Nationwide Investment Advisors, LLC Attn: Investment Adviser Code of Ethics 10 West Nationwide Blvd, Mail Code 5-02-301J Columbus, Ohio 43215 It is NIA's policy that the firm will not make any principal transactions or agency cross transactions for client accounts. NIA will also not allow cross trades between client accounts. Principal transactions are generally defined as transactions where an adviser, acting as principal for its own account or the account of an affiliated broker-dealer, buys from or sells any security to any advisory client. A principal transaction may also occur if a security is cross -traded between an affiliated hedge fund and another client account. An agency cross transaction is defined as a transaction where a person acts as an investment adviser in relation to a transaction in which the investment adviser, or any person controlled by or under common control with the investment adviser, acts as broker for both the advisory client and for another person on the other side of the transaction. Agency cross transactions may arise where an adviser is dually registered as a broker-dealer or has an affiliated broker-dealer. Certain recommended investment options may distribute payments to affiliates of NIA with respect to the sale of fund shares pursuant to Rule 12b-1 or other sections of the Investment Company Act of 1940. These payments may be made from mutual fund assets and reduce overall fund performance. Affiliates of NIA, as broker-dealers, may receive compensation through the normal course of their business for executing underlying securities transactions on behalf of certain mutual funds offered through NIA's advisory programs. NIA employs Wilshire as the IFE for Nationwide ProAccount, and Portfolio Strategist for the Advice Program, to provide the programs' portfolio investment decisions. NIA does not buy or sell for its own account securities that it also recommends to clients; however, affiliated broker-dealers, investment advisers, and insurance companies may do so. NIA's advisory program representative accounts are funded by its parent company, NLIC, for the purpose of calculating representative performance. NIA's Code of Ethics provides personal trading restrictions and preclearance requirements for its Access Persons designed to prevent conflicts of interest with its clients. Companies affiliated with NIA also have Codes of Ethics in place to address any actual or potential conflicts of interest that may occur. Item 12 Brokerage Practices NIA does not select or recommend brokers or dealers for client transactions. NIA does not receive research or other products or services from a broker-dealer or a third party in connection with client securities transactions ("soft dollar benefits"). NIA does not aggregate the purchase or sale of securities for client accounts since it does not direct any transactions other than mutual funds that have been selected by the IFE or Portfolio Strategist. 16 PNN-0242A0.23 (03/2018) Item 13 Review of Accounts Advice Program for Plan Sponsors of Trustee Directed Retirement Plans NIA mails plan sponsors of trustee directed retirement plans that are enrolled in the Advice Program an annual communication that includes their current Portfolio selection within the program. Included in the annual communication is a reminder to plan sponsors that if they would like to make changes to their current Portfolio selection, they need to contact NIA in order to update their Advice Program Questionnaire -based analysis, or to select a different Portfolio. Additionally, plan sponsors are reminded quarterly to contact NIA if they wish to make a change to their current Portfolio selection. In the event a plan sponsor updates its information, the plan sponsor is solely responsible for approving the Portfolio identified through the updated Advice Program Questionnaire, or if it chooses, selecting a different Portfolio created by the Portfolio Strategist. NIA does not independently review the plan's Advice Program account for the purpose of evaluating the ongoing appropriateness of the Portfolio selected by the plan sponsor. Advice Program Clients receive quarterly account statements directly from the custodian as part of their participation in the Nationwide Retirement Program or the NRS Retirement Program. Quarterly custodial statements reflect the deduction of Advice Program Fees. In addition, NIA sends quarterly notifications and explanations of these fees to each Advice Program Client with assets under management. NIA Non -Discretionary Advice Service NIA does not provide ongoing investment advice, including the periodic review of client accounts, in connection with this service. Clients may access this service as often as they choose to seek updated recommendations. Nationwide ProAccount in the Nationwide Retirement Program and the NRS Retirement Program NIA mails ProAccount Clients an annual communication that describes, among other things, the importance of periodically reviewing their risk profile, since the risk profile is used, in combination with the ProAccount Client's age, in creating the investment strategy available through Nationwide ProAccount. The communication confirms the ProAccount Client's year of birth and current risk profile as determined by the results of the most recent questionnaire completed by the ProAccount Client, or by the profile selected by the ProAccount Client's retirement plan sponsor in the case of auto -enrollments. The annual communication also informs ProAccount Clients that if they need to update the information on the questionnaire or feel that changes in their financial situation may have an impact on their current risk profile, they are to contact NIA. Additionally, ProAccount Clients are reminded quarterly to notify NIA of any change in information that could affect the manner in which their Nationwide ProAccount assets are invested. In the event a change in the ProAccount Client's information alters his or her current risk profile, as determined by the questionnaire, the ProAccount Client's account will be managed in accordance with the portfolio that corresponds to the updated risk profile. Unless notified by the ProAccount Client of a change in information, NIA does not review the ProAccount Client's account for the purpose of evaluating the ongoing appropriateness of the risk profile identified through the questionnaire. ProAccount Clients receive quarterly account statements directly from the custodian as part of their participation in the Nationwide Retirement Program or the NRS Retirement Program. Quarterly custodial statements reflect the deduction of Nationwide ProAccount Fees. Item 14 Client Referrals and Other Compensation NIA does not receive any economic benefit, including sales awards and other prizes, from non -clients, for providing investment advice or other advisory services to its advisory clients. 17 PNN-0242A0.23 (03/2018) NIA may compensate third parties for referring clients to Nationwide ProAccount in the Nationwide Retirement Program. Please see Item 5 for a description of NIA's arrangements with Solicitors. Item 15 Custody Advice Programfor Plan Sponsors of Trustee Directed Retirement Plans Nationwide Trust Company is the custodian for Advice Program assets. The custodian is authorized to deduct any and all Advice Program Fees, when due, from the plan account and to remit the fees to NIA as investment adviser. The custodian may charge a separate custody fee in addition to the Advice Program Fee. Nationwide Trust Company is a "related person" of NIA. A "related person" is a person (including a corporate entity) directly or indirectly controlling or controlled by, or under common control with, NIA. Control means the power, directly or indirectly, to direct the management or policies of a person (including a corporate entity), through ownership of securities, by contract, or otherwise. Nationwide Trust Company is 100% owned by Nationwide Financial, the indirect parent company of NIA. Therefore, Nationwide Trust Company and NIA are under common control. Because a related person of NIA acts as the custodian, NIA is considered to have custody of Advice Program assets. Advice Program clients receive quarterly account statements from the custodian as part of the Nationwide retirement program. Quarterly custodial statements reflect the deduction of Advice Program Fees. In addition, NIA sends quarterly fee notifications to each Advice Program client with assets under management in the program. All Advice Program clients should compare the fee notifications they receive from NIA to the Advice Program Fee deduction shown within their quarterly custodial statements. Any identified discrepancies should promptly be reported. NIA Non -Discretionary Advice Service NIA does not maintain custody of Client assets in connection with this Advice Service. Nationwide PraAccount in the Nationwide Retirement Program Nationwide ProAccount assets are custodied by the applicable custodian to the Nationwide Retirement Program, which may be either Nationwide Trust Company, (for assets held on the Nationwide Trust Company trust platform), or NLIC (for assets held in a group annuity). Both Nationwide Trust Company and NLIC are "related persons" of NIA. A "related person" is a person (including a corporate entity) directly or indirectly controlling or controlled by, or under common control with, NIA. Control means the power, directly or indirectly, to direct the management or policies of a person (including a corporate entity), through ownership of securities, by contract, or otherwise. Nationwide Trust Company and NLIC are both 100% owned by Nationwide Financial. NLIC in turn owns 100% of NIA. Therefore, Nationwide Trust Company, NLIC and NIA are under common control. Because a related person of NIA acts as the custodian, NIA is considered to have custody of Nationwide ProAccount assets. The custodian is authorized to deduct any and all Nationwide ProAccount Fees, when due, from a ProAccount Client's retirement plan account and to remit the appropriate fees to NIA as investment adviser. The custodian may charge a separate custody fee in addition to the Nationwide ProAccount Fee. ProAccount Clients receive quarterly account statements from the custodian as part of the Nationwide Retirement Program. Quarterly custodial statements reflect the deduction of Nationwide ProAccount Fees. In plan sponsor/trustee directed retirement plans, custodial statements and quarterly fee notifications are sent to the plan sponsor/trustee and not to each individual plan participant. Nationwide ProAccount in the NRS Retirement Program Nationwide ProAccount assets are custodied by the applicable custodian to the NRS Retirement Program, which may be either NLIC (for plan assets held in a group annuity); Nationwide Trust Company (for plan assets held on the Nationwide Trust Company trust platform); or an unaffiliated third party. Both NLIC and Nationwide Trust Company are "related persons" of NIA. A "related person" is a person (including a corporate entity) directly or 18 PNN-0242A0.23 (03/2018) indirectly controlling or controlled by, or under common control with, NIA. Control means the power, directly or indirectly, to direct the management or policies of a person (including a corporate entity), through ownership of securities, by contract, or otherwise. NLIC and Nationwide Trust Company are both 100% owned by Nationwide Financial. NLIC in turn owns 100% of NIA. Therefore NLIC, Nationwide Trust Company and NIA are under common control. Because a related person of NIA acts as the custodian for plan assets held in an NLIC group annuity or on the Nationwide Trust Company trust platform, NIA is considered to have custody of those Nationwide ProAccount assets. To the extent an unaffiliated third party (i.e., a party that is not a "related person") acts as custodian for plan assets, NIA would not be considered the custodian for Nationwide ProAccount assets associated with the plan, except to the extent that Nationwide ProAccount Fees are automatically deducted from a ProAccount Client's account and paid directly to NIA. The custodian is authorized to deduct any and all Nationwide ProAccount Fees, when due, from a ProAccount Client's retirement plan account and to remit the appropriate fees to NIA as investment adviser. The custodian may charge a separate custody fee in addition to the Nationwide ProAccount Fee. ProAccount Clients receive quarterly account statements from the custodian as part of the NRS Retirement Program. Quarterly custodial statements reflect the deduction of Nationwide ProAccount Fees. Item 16 Investment Discretion Advice Program for Plan Sponsors of Trustee Directed Retirement Plans Prior to establishing an advisory account under the Advice Program, the plan sponsor must complete an Advice Program Questionnaire developed by the Portfolio Strategist to assist the plan sponsor in its selection of a Portfolio that meets the plan's investment objectives, as well as to indicate any reasonable restrictions the plan sponsor may wish to place on the management of eligible retirement plan account assets. Based on the plan sponsor's responses, the Advice Program Questionnaire will suggest an investment strategy and corresponding Portfolio. The plan sponsor is solely responsible for approving the Portfolio identified through the Advice Program Questionnaire, or if it chooses, selecting a different Portfolio created by the Portfolio Strategist. Following the plan sponsor's completion of the Advice Program Questionnaire and selection of a Portfolio, NIA will establish the plan's advisory account under the Advice Program, which NIA will retain discretionary authority to manage in accordance with the Portfolio selected by the plan sponsor. The plan sponsor is not permitted to make future investment allocation changes to the assets in the plan's advisory account while the assets are managed by NIA. The plan sponsor must first contact NIA to update the plan's Advice Program Questionnaire - based analysis, or to select a different Portfolio. NIA will have no responsibility or liability for investment allocation changes initiated by the plan sponsor in violation of this restriction. NIA Non -Discretionary Advice Service NIA does not have discretionary authority over the Client's account and will not be responsible for buying or selling any securities for the Client's account. The Client will be solely responsible for implementing the recommendations offered in the NIA Non -Discretionary Advice Service. Nationwide ProAccount in the Nationwide Retirement Program Plan sponsors of retirement plans participating in the Nationwide Retirement Program that desire to make Nationwide ProAccount available to their participants must approve NIA as an authorized provider of investment advice to the plan in accordance with the plan's investment policy and applicable plan documents. A participant seeking to become a ProAccount Client will enter into an investment advisory agreement with NIA and complete a questionnaire developed by the IFE to help identify his or her risk tolerance and investment horizon, as well as to indicate any reasonable restrictions the participant may wish to place on the management of his or her retirement plan account assets. After NIA has accepted the participant as a ProAccount Client, the ProAccount Client will be placed, based on the ProAccount Client's information, in an investment portfolio developed by the IFE. NIA will exercise the discretionary authority delegated by Client to allocate and rebalance the ProAccount 19 PNN-0242A0,23 (03/2018) Client's assets in accordance with the IFE's portfolio. NIA's investment discretion over ProAccount Client assets is limited to implementing the IFE's investment advice, which NIA does not have authority to modify. Nationwide ProAccount in the NRS Retirement Program Plan sponsors of retirement plans participating in the NRS Retirement Program that desire to make Nationwide ProAccount available to their participants must approve NIA as an authorized provider of investment advice to the plan in accordance with the plan's investment policy and applicable plan documents. A participant seeking to become a ProAccount Client will enter into a separate individual investment advisory agreement with NIA and complete a questionnaire developed by the IFE to help identify his or her risk tolerance and investment horizon, as well as to indicate any reasonable restrictions the participant may wish to place on the management of his or her retirement plan account assets. After NIA has accepted the participant as a ProAccount Client, the ProAccount Client will be placed, based on the ProAccount Client's information, in an investment portfolio developed by the IFE, and NIA will exercise the authorized discretionary authority to allocate and rebalance the ProAccount Client's assets in accordance with the IFE's portfolio. NIA's investment discretion over ProAccount Client assets is limited to implementing the IFE's investment advice, which NIA does not have authority to modify. Item 17 Voting Client Securities Advice Program for Plan Sponsors of Trustee Directed Retirement Plans NIA does not vote proxies for any securities held in an Advice Program account. Nationwide Trust Company utilizes an outside vendor, third -party proxy processor, to coordinate the proxy communication and voting process. Plan sponsors and trustees retain the responsibility for receiving and voting proxies for any and all securities maintained in their plans. The regulatory services department coordinates with the third -party proxy processor to finalize lists of clients with holdings affected by a particular proxy. The third -party proxy processor is then given direction to send proxy materials to affected plan sponsors and trustees. Proxy materials contain website locations for more information, along with a phone number to contact the third -party proxy processor if the recipient has any questions. The third -party proxy processor then receives, compiles, and tabulates the results of the proxy votes and forwards the results to the applicable fund houses. NIA Non -Discretionary Advice Service NIA does not vote proxies for any Clients. Nationwide ProAccount in the Nationwide Retirement Program and the NRS Retirement Program NIA does not take any action or render any advice with respect to the voting of proxies solicited by or with respect to issuers of securities held in ProAccount Client accounts. NRS and Nationwide Trust Company utilize an outside vendor, third -party proxy processor, to coordinate the proxy communication and voting process. Plan sponsors and trustees retain the responsibility for receiving and voting proxies for any and all securities maintained in their plans. The regulatory services department coordinates with the third -party proxy processor to finalize lists of clients with holdings affected by a particular proxy. The third -party proxy processor is then given direction to send proxy materials to affected plan sponsors and trustees. Proxy materials contain website locations for more information, along with a phone number to contact the third -party proxy processor if the recipient has any questions. The third -party proxy processor then receives, compiles, and tabulates the results of the proxy votes and forwards the results to the applicable fund houses. Item 18 Financial Information Registered investment advisers are required to provide clients with certain financial information or disclosures about their financial condition. NIA has no financial commitment that impairs its ability to meet its contractual and fiduciary commitments to clients, and has not been the subject of a bankruptcy proceeding. 20 PNN-0242A0.23 (03/2018) If you are registering or are registered with one or more state securities authorities, you must respond to the following additional Item. Item 19 Requirements for State -Registered Advisers Ni A is a federally -registered investment adviser, therefore state registration is not required. 21 PNN-0242A0,23 (03/2018) Nationwide' Item 1 Cover Page Part 2B of NIA Form ADV: Brochure Supplement Voting Members of Nationwide Investment Advisors, LLC ("NIA") Investment Committee Harold C. Schafer 10 West Nationwide Blvd Mail Code 5-02-301J Columbus, OH 43215 614-435-8371 Benjamin N. Hoecherl 10 W. Nationwide Blvd Mail Code 5-02-208L Columbus, OH 43215 614-435-8331 Nationwide Investment Advisors, LLC 10 West Nationwide Blvd Mail Code: 5-02-301J Columbus, OH 43215 614-435-8371 March 28, 2018 This brochure supplement provides information about the voting members of NIA's Investment Committee that supplements the Nationwide Investment Advisors, LLC ("NIA") brochure. You should have received a copy of that brochure. Please contact 1-888-540-2896 if you did not receive NIA's brochure or if you have any questions about the contents of this supplement. 1 PNM -2148A0,10 (03/2018) Harold C. Schafer 10 West Nationwide Blvd Mail Code: 5-02-301J Columbus, OH 43215 614-435-8371 Nationwide Investment Advisors, LLC 10 West Nationwide Blvd Mail Code: 5-02-301J Columbus, OH 43215 614-435-8371 Item 2 Educational Background and Business Experience Name: Harold C. Schafer Year of birth: 1963 Formal education after high school: The Ohio State University, BS Mathematics, 1986 General business background during the last 5 years: Vice President, Business Development within Retirement Plans at Nationwide Financial. The Business Development group is responsible for delivering competitive retirement plan solutions, guiding large scale programs and developing business strategies for the Public Sector and Private Sector market segments. Positions held during the last 5 years: Entity Title Nationwide Investment President Advisors, LLC Nationwide Life Insurance Nationwide Life Insurance Effective Date End Date 1/2015 Current VP, Business Development Retirement Plans 5/2014 Current AVP, Product Development Retirement Plans 4/2012 5/2014 Item 3 Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of NIA supervised persons who formulate investment advice for NIA's investment advisory programs ("NIA Advisory Programs"). No information is applicable to this item for Mr. Schafer. Item 4 Other Business Activities — N/A 2 PNM -2148A0.10 (03/2018) Item 5 Additional Compensation Mr. Schafer does not receive additional compensation for providing advisory services. Item 6 Supervision Mr. Schafer, President of NIA and Chairman of NIA's Investment Committee, is responsible for supervising the other voting members of the Investment Committee and has ultimate responsibility for oversight and supervision for NIA. The Investment Committee is responsible for reviewing and approving all investment advice formulated by NIA, as well as monitoring the services of NIA's advisory service providers: the IFE for Nationwide ProAccount and the Portfolio Strategist for the Advice Program. Mr. Schafer does not have individual discretionary authority over client accounts or participate in the delivery of investment advice to clients. 3 PNM -2148A0.10 (03/2018) Benjamin N. Hoecherl 10 W. Nationwide Blvd Mail Code 5-02-208L Columbus, OH 43215 614-435-8331 Nationwide Investment Advisors, LLC 10 W. Nationwide Blvd Columbus, OH 43215 614-435-8371 Item 2 Educational Background and Business Experience Name: Benjamin N. Hoecherl, CFA Year of Birth: 1976 Formal Education after high school: University of Utah, Salt Lake City, UT Regis University, Denver, CO BS, 2002 MBA, 2008 General business background during the last 5 years: Assistant Vice President, Nationwide ProAccount. Nationwide ProAccount offers individualized participant level investment advice, using an investment process developed and maintained by an Independent Financial Expert ("IFE"), which is designed to address the investment objectives of retirement plan participants. Responsibilities include the development of business strategies for the long term growth of Nationwide ProAccount. Positions held during the last 5 years: Entity Nationwide Investment Advisors, LLC Title Effective Date End Date Chief Operations Officer 6/2015 Current Nationwide Life Insurance AVP Nationwide ProAccount 6/2015 Current Advised Assets Group, LLC Sr. Business Analyst 11/2011 6/2015 Item 3 Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of NIA supervised persons who formulate investment advice for NIA's investment advisory programs ("NIA Advisory Programs"). No information is applicable to this item for Mr. Hoecherl. 4 PNM -2148A0.10 (03/2018) Item 4 Other Business Activities - N/A Item 5 Additional Compensation Mr. Hoecherl does not receive additional compensation for providing advisory services. Item 6 Supervision Harold C. Schafer, President of NIA and Chairman of NIA's Investment Committee, whose phone number is 614- 435-8371, is responsible for supervising Mr. Hoecherl's advisory activities on behalf of NIA, including his participation on the Investment Committee. The Investment Committee is responsible for reviewing and approving all investment advice formulated by NIA, as well as monitoring the services of NIA's advisory service providers: the IFE for Nationwide ProAccount and the Portfolio Strategist for the Advice Program. Mr. Hoecherl does not have individual discretionary authority over client accounts or participate in the delivery of investment advice to clients. 5 PNM -2148A0.10 (03/2018) Nationwide Trust Co. 457 Trust Agreement City of Lodi 457 Plan & Trust Nationwide Trust Company, FSB 457 Trust Agreement (The "Agreement") This Agreement including the Schedule of Investments attached is made and entered into by and between City of Lodi ("Sponsor") and Nationwide Trust Company, FSB a division of Nationwide Bank as Trustee ("NTC") pursuant to the City of Lodi Deferred Compensation Plan ("Plan") to establish the City of Lodi Deferred Compensation Plan Trust ("Account"). By signing below, signatories on behalf of the By signing below, NTC has agreed to and accepted Sponsor and the Plan acknowledge that they have all rights and obligations contained herein. received the Agreement, inclusive of all Schedules listed above, and agree to all terms. Further, they represent that they have the authority to enter into, on behalf of the Sponsor and the Plan, a contractual relationship with NTC with respect to these documents and will be subject to all rights and obligations contained therein. Printed Sponsor Name NTC Sponsor Signature Date Acceptance Date Title Printed Name Signature Date Title Printed Name Signature Date Title Approved as to form NRS (07/2007) -1 of 10 - +pity R#! ARTICLE I — PURPOSE The Sponsor adopts this Agreement on behalf of the Plan and represents and warrants that the Plan is intended to meet the requirements of an eligible deferred compensation plan under Section 457 of the Internal Revenue Code of 1986, as amended ("Code") and intends to keep such Plan in compliance with the then applicable requirements of the Code. Further, the Sponsor represents and warrants that the Employer of all individuals eligible to participate in the Plan is a state, political subdivision of a state, or an agency or instrumentality of either. ARTICLE II — DEFINITIONS Account — The trust account established herein by which NTC will hold the assets of the Plan or any portion thereof as agreed upon by Sponsor and NTC. Business Day — A day on which NTC and New York Stock Exchange are both open for business. Effective Date — The date on which the Account is created by NTC's acceptance of cash or other assets on behalf of the Sponsor. Prior to the Effective Date, NTC shall have no responsibility hereunder. Employer(s) — The employer(s) of the Participants in the Plan. Funding Vehicle(s) — As permitted by applicable law, may include one or more (i) group annuity contracts, (ii) mutual funds, collective investment funds or other securities made available under the Agreement, (iii) securities held in self-directed brokerage accounts made available by NTC, or (iv) any other investment vehicle(s) mutually acceptable to NTC and Sponsor via an amendment to this Agreement or separate schedule. Original Signature—An authentic, hardcopy, non -reproduced signature of the Sponsor or its designee. Participant — A person for whom benefits are provided under this Agreement, in accordance with the Plan. Plan — The Plan identified on the front page of this Agreement, including any written plan document and trust provisions. Required Format — Acceptable format for submitting information to NTC as prescribed by NTC and on transaction forms prescribed by NTC. Signature — Either the Original Signature or an Original Signature that has been replicated by photocopy, electronic means, or fax. Successor—The trustee or custodian appointed by the Sponsor who succeeds NTC. Written Instruction(s) — Any notices, instructions or other instruments required to be in writing (with Signature or Original Signature, where so indicated) from NTC, Sponsor, or its designee. Written Instructions may take the form of a letter, electronic communication through an on-line communication system mutually agreeable to the parties; or a facsimile transmission. NRS (07/2007) -2 of 10- ARTICLE III — THE ACCOUNT The Sponsor advises NTC that the Account shall be funded as described herein. The Sponsor hereby authorizes NTC to take any action required to establish and maintain any Funding Vehicle(s) designated by the Sponsor under this Agreement. NTC has entered into arrangements with a number of providers to make available certain Funding Vehicles for possible inclusion in the Account. The assets of the Account shall consist of the Funding Vehicle(s) and any outstanding loans made under the terms of the Plan. The Account and any funds invested pursuant to this Agreement are not insured by the Federal Deposit Insurance Corporation ("FDIC"), are not deposits or other obligations of NTC and are not guaranteed by NTC. The value of the Account is subject to investment risks, including possible loss of principal. NTC agrees to hold and administer the Account in accordance with this Agreement. The Account shall not include any Plan Assets for which Sponsor has selected as the designated investment manager for Participant accounts an investment manager other than Nationwide Investment Advisors, LLC. To the extent permitted by the Plan, NTC, at the direction of the Sponsor or its designee, shall accept an eligible rollover distribution and/or eligible direct rollover under the then applicable sections of the Code. NTC shall not be under any duty to require payment of any contributions to the Account, if any, or to see that any payment made to it is computed in accordance with the provisions of the Plan. NTC shall continue to administer the Account in accordance with this Agreement until its obligations are discharged and satisfied. In the event that Sponsor and NTC mutually agree to include life insurance as a Funding Vehicle for inclusion in the Account, Sponsor agrees that NTC shall not be responsible in any manner to Sponsor, the Plan, a Participant or his or her beneficiary, or to any third -party, including any issuer of life insurance, for any determination as to prudence of inclusion of life insurance as a Funding Vehicle in the Account or as an investment option under the Plan; any determination on a Participant basis that the purchase of life insurance is incidental to the primary purpose of providing retirement benefits; the tax treatment of premium payments or disbursements of benefits; any and all administrative, marketing, and sales duties or responsibilities related in any manner to the initial purchase, or continuing maintenance , of any life insurance; and any other action or omission related to life insurance. The Sponsor authorizes NTC to commingle Plan assets, as applicable, in a master custodial account for purposes of facilitating the omnibus trading of various plan assets. ARTICLE IV—GENERAL ADMINISTRATIVE RESPONSIBILITIES OF NTC NTC is authorized to take any action set forth below with respect to the Account: Accept instructions in the Required Format from the Sponsor or its designee regarding the allocation, distribution or other disposition of the assets of the Account and all matters relating thereto; Cause any portion or all of the Account to be issued, held, or registered in the individual name of NTC, in the name of its nominee, in an affiliated securities depository, or in such other form as may be required or permitted under applicable law (however, the records of NTC shall indicate the true ownership of such property); Employ such agents and counsel, including legal counsel, as NTC determines to be reasonably necessary to manage and protect the assets held in the Account, to handle controversies that may arise under this Agreement, or to defend itself successfully against allegations of a fiduciary breach, 'and to pay such agents and counsel their compensation from the Account unless such compensation is otherwise paid by the Sponsor; Commence, maintain, or defend any litigation necessary in connection with the administration of the Account, except that NTC shall not be obligated to do so unless it is to be indemnified to its satisfaction against all expenses and liabilities sustained or anticipated by reason thereof; NRS (07/2007) -3 of 10- Hold part or all of the Account uninvested as may be necessary or appropriate; Withhold the appropriate taxes from any distribution, remit such taxes with the relevant government authorities, and report such payments on the informational returns prescribed by such authorities, identifying itself as the payor of such distributions; Forward to the Sponsor, for exercise, all proxies solicited in regards to mutual funds and collective investment funds, if applicable; vote, on behalf of the Plan and in accordance with the instructions provided by the Sponsor, all proxies that are returned by the Sponsor; and abstain from voting proxies that are not returned by the Sponsor; Take all other acts necessary for the proper administration of the Account. ARTICLE V— INVESTMENT RESPONSIBILITY NTC shall have no investment management responsibility or liability with respect to the Account or any other assets held under the Plan. Plan contributions or other assets received by NTC shall be allocated in accordance with Written Instructions. NTC does not warrant or guarantee the performance of any Funding Vehicle(s) selected by the Sponsor or Participants. The Sponsor, or other party designated under the Plan, shall have full responsibility for the selection of the Funding Vehicle(s) and the management, disposition, and investment of assets of the Account. NTC shall comply with Written Instructions concerning those assets, subject to restrictions, if any, imposed by the Funding Vehicle(s) and the operation of any securities markets. Except to the extent required by applicable law or otherwise provided in this Agreement, NTC shall have no duty to review, initiate action, or make recommendations regarding the Account or its investments. The Sponsor is responsible for reading any and all prospectuses, specimen and final contracts, proposals and/or other materials which disclose information pertaining to applicable charges, interest rates, terms and conditions of any contract between the Plan or Account and any party, including contracts related to the Funding Vehicle(s). NTC shall transmit such communications to the Sponsor. NTC shall have no duty to respond to communications related to securities or other property held in the Account (including, but not limited to, tender offers and class action communications). NTC shall not be liable for any loss which results from the exercise of investment control by a Sponsor, Participant or beneficiary, or designated investment manager. If a Participant who has investment authority under the terms of the Plan fails to provide investment direction, the Sponsor shall direct the investment of the Participant's account. No one providing investment advice to the Plan, Sponsor, Participant or other party is acting as an agent of NTC. ARTICLE VI — LOANS To the extent permitted under the Plan and applicable law, NTC will forward loan disbursements as directed by the Sponsor or its designee via Written Instructions. The Sponsor, or other fiduciary of the Plan or their designee, shall be responsible for the approval and administration of any such loans. The Sponsor acknowledges that all loan obligations should be made payable to the Plan and the Plan retains all lending responsibility. NTC will have no responsibility for executing and holding any notes or security agreements which are held as part of the Account, providing any disclosures required by any truth -in - lending laws, or enforcing any security interest in any asset other than the Participant's account under the Account. NRS (07/2007) -4 of 10- ARTICLE VII — CONTRIBUTIONS NOT RECOVERABLE Except as described in the Purpose section of this Agreement and to the extent permitted by the Plan and applicable law, under no circumstances shall any part of the Account be recoverable by the Sponsor or be used other than for the exclusive purposes of providing benefits to Participants and their beneficiaries and paying reasonable expenses of the Plan prior to the satisfaction of all liabilities to Participants and their beneficiaries; provided, however, a contribution by a Sponsor or a Participant made as a result of a mistake of fact that is discovered within one (1) year after the contribution is made shall be returned to the Sponsor or Participant as soon as administratively feasible, if the Sponsor so requests and the Funding Vehicle(s) permits. ARTICLE VIII —ACCOUNT RECORDS AND REPORTS NTC shall maintain accurate records and detailed accounts of all investments, receipts, disbursements, earnings, and other transactions related to the Account, and those records shall be available at all reasonable times to the Sponsor. ARTICLE IX— FIDUCIARY RESPONSIBILITIES AND LIABILITIES NTC may rely upon any information provided by the Sponsor or its designee. NTC, the Sponsor, and all other fiduciaries under the Plan and this Agreement intend that each party shall be solely responsible for those specific duties and powers assigned to it. Each party may rely upon any direction, information, or action of another party as being proper under the Plan and this Agreement. NTC shall not be required by the Sponsor or its designee to engage in any action, or make any investment which constitutes a prohibited transaction or is otherwise contrary to the provisions of applicable law, the Code, or the terms of the Plan, if any, or this Agreement. NTC shall be responsible only for those functions which have been assigned to it under this Agreement and shall have no responsibility to perform any duty of the Sponsor, or other fiduciary, required by the Plan or applicable law. NTC shall have no duty to determine the rights or benefits of any person having or claiming an interest under the Plan or this Agreement. Except as otherwise provided in the Agreement, including any schedules thereto, any action to be taken by NTC under the Agreement shall be taken upon Written Instruction from the Sponsor or its designee. NTC shall comply with such instructions and shall incur no liability for any loss which may result from any action or failure of action on its part due to its compliance with such Written Instructions. ARTICLE X— LIMITATION OF LIABILITY To the extent permitted by applicable law, NTC shall not be liable for any failure or delay in the performance of its obligations under this Agreement arising out of or caused, directly or indirectly, by circumstances beyond its reasonable control, including, without limitation, acts of God; earthquakes; fires; floods; wars; civil or military disturbances; sabotage; epidemics; riots; interruptions, loss or malfunction of utilities, computer (hardware or software) or communications services; accidents; labor disputes; acts of civil or military authority or government actions. ARTICLE XI — RELIANCE ON COUNSEL AND INDEMNIFICATION NTC may consult with, and act upon the advice of counsel (who may be counsel for the Sponsor), regarding its responsibilities under this Agreement. To the extent permitted under applicable law, the Sponsor shall indemnify and hold harmless NTC, its officers, employees, and agents from and against all liabilities, losses, expenses, and claims (including reasonable attorneys' fees and costs of defense) arising as a result of: Acts or omissions to act with respect to the Plan or Account by persons unrelated to NTC; NRS (07/2007) -5 of 10- NTC's action or inaction with respect to the Plan or Account resulting from reliance on the action or inaction of unrelated persons; Any violation by any unrelated person of the provisions of the Code or applicable laws, unless NTC commits a breach of its duties by reason of its gross negligence or willful misconduct; Any decision by the Sponsor, any Participant or any other fiduciary to acquire, retain, or dispose of any security or other property of the Account; Any violation or breach by a fiduciary or other person associated with the Plan which occurred prior to the Effective Date; or NTC's acts, omissions and conduct, and those of its agents, in their official capacity, except to the extent that such documented loss or expense results from negligence directly and solely attributable to NTC or its agents, or from an intentional violation by them of any provision of this Agreement. Such obligation to indemnify shall extend to any liability or expense that arises as a result of the inaccuracy of any representation made, any action taken or failure to act, or any violation of this Agreement, the terms of the Plan by the Sponsor, its designee, any fiduciary of the Plan, and their agents, employees and officers under this Agreement or otherwise related to the administration of the Account. NTC shall not be required to give any bond or other security for the faithful performance of its duties under this Agreement except to the extent required by applicable law. ARTICLE XII — NTC'S USE OF AFFILIATED COMPANIES NTC may enter into agreements and share information with its affiliates in performing responsibilities under this Agreement and any other applicable agreement. Investments made in accordance with the Agreement, may include mutual funds or other investments advised by affiliates of NTC. The investment advisers of such investments may be affiliates of NTC and may derive investment management and other fees for services provided. ARTICLE XIII — NTC'S COMPENSATION AND EXPENSES NTC will receive additional reasonable compensation for any extraordinary services or computations required as agreed upon by the Sponsor and NTC in advance. Nationwide shall be entitled to receive, as compensation for services provided hereunder, any credit, interest or other earnings on aggregate cash balances held on deposit with respect to funds awaiting investment or reinvestment or with respect to funds pending distribution to offset expenses of associated activities. NTC may withdraw amounts from the Account for its compensation, and for any expenses as described herein from the Account for its compensation. ARTICLE XIV—TAXES Until advised to the contrary by the Sponsor, NTC shall assume that the Account is exempt from federal, state, local and foreign income taxes. NTC shall not be responsible for filing any federal, state, local or foreign tax and informational returns relating to the Plan or Account. NTC shall notify the Sponsor of any taxes levied upon or assessed against the Account. If NTC does not receive Written Instructions within thirty (30) days of such notification, NTC will pay the tax from the Account. If the Sponsor wishes to contest the tax assessment, it must give appropriate Written Instructions to NTC within thirty (30) days of notification. NTC shall not be required to bring any legal actions or proceedings to contest the validity of any tax assessments unless NTC is to be indemnified to its satisfaction against loss or expense related to such actions or proceedings, including reasonable attorneys' fees. NRS (07/2007) -6 of 10- ARTICLE XV— AMENDMENT Notwithstanding any other provision of the Agreement, NTC may amend the Agreement at any time by providing written notice to the Sponsor not less than thirty (30) days prior to the effective date of such change, or at any time in the event NTC determines that such amendment is necessary to comply with any applicable legal or regulatory requirements. No person except for an authorized officer has the legal capacity to change this Agreement otherwise, or to bind NTC to other commitments not covered within this Agreement. ARTICLE XVI RESIGNATION, REMOVAL AND TERMINATION NTC may resign at any time after providing at least thirty (30) days notice via Written Instructions to the Sponsor. The Sponsor may remove NTC by delivery of Written Instructions, to take effect at a date specified therein, which shall not be less than thirty (30) days after the delivery of such Written Instructions with Original Signature to NTC, unless Funding Vehicle provisions specify otherwise. Notwithstanding the foregoing, NTC may retain responsibilities per the terms of this Agreement over assets remaining at NTC beyond the thirty (30) day timeframe, concurrent with Funding Vehicle provisions. The Agreement will be terminated at such time as the Account is terminated, the Funding Vehicle(s) are redeemed in full, upon the resignation or removal of NTC as trustee, as applicable, of the Account, or upon the termination by Sponsor of any separate agreement with NTC or Nationwide Retirement Solutions, Inc. that relates to the services provided by NTC under this Agreement. The discontinuance of contributions to the Account shall not, by itself, terminate the Account. NTC is authorized to reserve such sum of money as it may deem advisable for payment of its fees and expenses in connection with the settlement of the Account, and any balance of such reserve remaining after the payment of such fees and expenses shall be paid to the Successor by NTC. ARTICLE XVII — SUCCESSOR Upon resignation or removal of NTC, the Sponsor shall appoint a Successor and the Sponsor shall notify NTC of such appointment by Written Instructions with Signature. NTC shall transfer the assets of the Account, subject to any applicable fees as described in the Agreement to such Successor. If either party has given notice of termination and upon the expiration of the advance notice period no party has accepted an appointment as Successor, NTC will have the right to commence an action in the nature of an interpleader (or other appropriate action) and seek to deposit the assets of the Account in a court of competent jurisdiction in Franklin County, Ohio, for administration until a Successor may be appointed and accepts the transfer of the assets. The Sponsor will be responsible for any costs incurred as a result of such action and/or transfer, as well as any expenses of NTC which are incurred in carrying out its duties under this Agreement in such a situation. ARTICLE XVIII — GOVERNING LAW The Account will be administered in the State of Ohio, and its validity, construction, and all rights hereunder shall be governed by the Code, Home Owners' Loan Act of 1933 and, to the extent not pre- empted, by the laws of Ohio. All contributions to the Account shall be deemed to occur in Ohio. ARTICLE XIX— IDENTITY VERIFICATION NOTICE NRS (07/2007) -7 of 10- To help the government fight the funding of terrorism and money laundering activities, Federal law requires all financial institutions to obtain, verify, and record information that identifies certain persons or entities that open an account. When an account is opened, NTC may ask for the name, address and other information that will allow NTC to identify the entity or person that sponsors the Plan. NTC may also ask for a copy of identifying documents, such as a driver's license, government -issued business license, or other documents. ARTICLE XX— RULES OF CONSTRUCTION The Agreement, together with all attached schedules and any applicable investment contracts shall constitute the entire Agreement. The Plan and this Agreement shall be read and construed together. By signing this Agreement, the Sponsor represents to NTC that the Plan conforms to and is consistent with the provisions of this Agreement. Should the Plan need to be amended to conform to the provisions of this Agreement, the Sponsor is responsible for such amendments. The terms of this Agreement shall prevail over terms of the Plan in cases of conflict. ARTICLE XXI — WAIVER Failure of either party to insist upon strict compliance with any of the conditions of the Agreement shall not be construed as a waiver of any of such conditions, but the same shall remain in full force and effect. No waiver of any provision of the Agreement shall be deemed, or shall constitute, a waiver of any other provision, whether or not similar, nor shall any waiver constitute a continuing waiver. ARTICLE XXII — REFERENCES Unless the context clearly indicates to the contrary, a reference to a statute, regulation, document, or provision shall be construed as referring to any subsequently enacted, adopted, or re -designated statute or regulation or executed counterpart. ARTICLE XXIII — SEVERABILITY If any provision of the Agreement shall be held by a court of competent jurisdiction to be invalid, illegal, or unenforceable, the remaining provisions shall continue to be effective. ARTICLE XXIV —MUTUAL FUND DISCLOSURE The Sponsor acknowledges that Nationwide and its affiliates receive payments in connection with the sale and servicing of investments allocated to participant Plan accounts ("Investment Option Payments"). The Investment Option Payments include mutual fund service fee payments, which are described in detail at www.nrsforu.com, and other payments received from investment option providers. NRS (07/2007) -8 of 10- Schedule of Investments ("Investment Authorization") WHEREAS, NTC and the Sponsor have entered into an Agreement in which the assets of the Plan are to be held, invested and distributed; and WHEREAS, the authority to select the Funding Vehicles under the Plan resides with the Sponsor; and WHEREAS, NTC and Sponsor agree that NTC may act upon Written Instructions from the Sponsor; NOW THEREFORE, the Sponsor authorizes NTC to establish an account for each Funding Vehicle set forth below 1. On the Effective Date, the Funding Vehicles in the Plan shall be: American Century Balanced Fund - Investor Class American Century Growth Fund American Century Select Fund American Century Ultra Fund Brown Capital Management Small Company Fund (The) - Investor Class DFA U.S. Micro Cap Portfolio - Institutional Class DWS CROCI Equity Dividend Fund - Class A DWS High Income Fund - Class A EuroPacific Growth Fund Federated Kaufmann Fund - Class R Shares Fidelity Contrafund Fidelity Equity -Income Fund Fidelity Magellan(R) Fund Fidelity Puritan(R) Fund Fidelity(R) Independence Fund Galliard Stable Value Fund B Invesco Mid Cap Core Equity Fund - Class A Janus Henderson Forty Fund - Class S Janus Henderson Research Fund - Class T JPMorgan Mid Cap Value Fund Nationwide Destination 2015 Fund - Institutional Service Class Nationwide Destination 2020 Fund - Institutional Service Class Nationwide Destination 2025 Fund - Institutional Service Class Nationwide Destination 2030 Fund - Institutional Service Class Nationwide Destination 2035 Fund - Institutional Service Class Nationwide Destination 2040 Fund - Institutional Service Class Nationwide Destination 2045 Fund - Institutional Service Class Nationwide Destination 2050 Fund - Institutional Service Class Nationwide Fixed Account Nationwide Fund - Class A Nationwide Investor Destinations Aggressive Fund: Service Class Nationwide Investor Destinations Conservative Fund: Service Class Nationwide Investor Destinations Moderate Fund: Service Class Nationwide Investor Destinations Moderately Aggressive Fund: Service Class Nationwide Investor Destinations Moderately Conservative Fund: Service Class Nationwide Large Cap Growth Portfolio NRS (07/2007) -9- Nationwide US Small Cap Value Fund - Institutional Service Class Neuberger Berman Sustainable Equity Fund - Investor Class Oppenheimer Global Fund Principal Funds, Inc. - Government & High Quality Bond Fund - Class A Principal Funds, Inc. - Income Fund - Class A Templeton Foreign Fund The Bond Fund of America(SM), Inc. The Growth Fund of America(R), Inc. The Income Fund of America(R), Inc. The Investment Company of America(R) Vanguard 500 Index Fund - Investor Shares Vanguard Total Bond Market Index Fund - Admiral Shares Vanguard(R) Institutional Index Fund - Institutional Shares Washington Mutual Investors Fund(SM) This Investment Authorization may be amended to include mutually agreeable Funding Vehicle(s) at any time via written instructions from the Sponsor or its designee to NTC. NRS (03/2013) -10- RESOLUTION NO. 2018-194 A RESOLUTION OF THE LODI CITY COUNCIL APPROVING AND AUTHORIZING THE CITY MANAGER TO EXECUTE REVISED DEFERRED COMPENSATION PLAN DOCUMENT WITH NATIONWIDE RETIREMENT SOLUTIONS, INC.; A FIDUCIARY INVESTMENTS MANAGEMENT AGREEMENT WITH IRON FINANCIAL, LLC; A ROTH CONTRIBUTION AMENDMENT TO THE CITY'S 457 PLAN; AN AGREEMENT FOR SERVICES WITH NATIONWIDE INVESTMENT ADVISORS, LLC; AND A TRUST AGREEMENT WITH NATIONWIDE TRUST COMPANY, FSB WHEREAS, the City of Lodi has previously adopted a Deferred Compensation Plan with administration by Nationwide Retirement Solutions, Inc. (Nationwide); and WHEREAS, plan participants have requested certain additional services; and WHEREAS, all services offered by Nationwide and IRON Financial, Nationwide Investment Advisors, LLC, and Nationwide Trust Company, FSB, are optional and fully funded by voluntary employee contributions; and WHEREAS, Nationwide has provided revised plan documents for City execution that provide additional services requested by employees in addition to other benefits; and WHEREAS, the revised plan provides for more service at a lower cost; and WHEREAS, the City Council is committed to providing a comprehensive benefits package to employees; and WHEREAS, approving the revised plan will provide an additional and valuable benefit to employees for no cost to the City. NOW, THEREFORE, BE IT RESOLVED that the Lodi City Council does hereby authorize the City Manager to execute a revised Deferred Compensation Pian document with Nationwide Retirement Solutions, Inc.; a Fiduciary Investments Management Agreement with IRON Financial, LLC; a Roth Contribution Amendment to the City's 457 Plan; an Agreement for Services with Nationwide Investment Advisors, LLC; and a Trust Agreement with Nationwide Trust Company, FSB. Date: October 17, 2018 hereby certify that Resolution No. 2018-194 was passed and adopted by the Lodi City Council in a regular meeting held October 17, 2018, by the following vote: AYES: COUNCIL MEMBERS — Chandler, Johnson, Kuehne, Mounce, and Mayor Nakanishi NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — None ABSTAIN: COUNCIL MEMBERS — None NNIFE City Clerk 2018-194 -)/n,PF,,,,,„„0-0, FERRAIOLO