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HomeMy WebLinkAboutAGR-7664 - VANTAGEPOINT INVESTMENT ADVISERS LLC DBA MISSIONSQUARE INVESTMENTS - INVESTMENT MANAGEMENT AGREEMENT SEPARATE ACCOUNT ADVISORY SERVICESDocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Ds AGR-7664 ST INVESTMENT MANAGEMENT AGREEMENT SEPARATE ACCOUNT ADVISORY SERVICES This Agreement is made as of April 4, 2024 ("Effective Date"), by and between Vantagepoint Investment Advisers, LLC(d/b/a MissionSquare Investments)("Manager"), a Delaware limited liability company registered as an investment adviser with the United States Securities and Exchange Commission ("SEC"), and the City of Orange("Plan Sponsor")a governmental entity organized and existing under the laws of the State of California, with an office at 300 E. Chapman Avenue, Orange, California 92866. WHEREAS, Plan Sponsor acts as a plan sponsor of the City of Orange 457 Plan ("Plan") and in that capacity has responsibility to provide investment alternatives for the Plan; WHEREAS, Plan Sponsor is authorized to control the assets of the Plan and to enter into contracts for the purpose of investing assets of the Plan; WHEREAS, Plan Sponsor is authorized to appoint investment managers to invest and manage all or a portion of the Plan's assets; WHEREAS, Manager's corporate parent has been engaged by Plan Sponsor to provide certain recordkeeping and administrative services to the Plan and Plan participants and beneficiaries Participants"); WHEREAS, Plan Sponsor has determined to consolidate Plan investments in a Nationwide Fixed product, a Nationwide Indexed PPI product, and a Nationwide Stable Value product into a single Plan investment option; WHEREAS, Plan Sponsor has further determined to direct all current Participant allocations to the Nationwide Fixed product, Nationwide Indexed PPI product, and Nationwide Stable Value product, as well as Participant allocations to the MissionSquare PLUS Fund, to a single Plan investment option; and WHEREAS, the Plan Sponsor has determined that it is in the best interest of the Plan and Participants to retain Manager to provide advisory services to assist the Plan Sponsor in providing a separate account investment option. NOW, THEREFORE, Manager and Plan Sponsor (each, a "Party," and, collectively, the Parties"), agree to be bound by the terms contained herein. 1. Appointment of Manager. Plan Sponsor hereby appoints Manager to manage such Plan assets as Plan Sponsor shall from time to time assign to it, the proceeds from the sale of such assets, and the income attributable to such assets (hereafter, the "Separate Account"). 2. Manager Duties Relating to the Separate Account. Manager shall manage the investment operations of the Separate Account in accordance with the Investment Guidelines set forth 1 City of Orange Investment Management Agreement DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF525599O in Appendix A, as they may be amended from time to time. In performing such services, Manager shall use its best judgment, and shall have the following powers and duties: a. Manager will negotiate stable value investment contracts with financial institutions for and on behalf of the Plan Sponsor for the benefit of the Separate Account. In selecting particular stable value investment contracts for investment, Manager shall take into consideration interest rate, maturity and other terms and conditions of such stable value investment contracts as are deemed relevant by Manager; b. Manager shall have the authority and discretion to select and to purchase, sell, or redeem commingled funds, mutual funds, cash and cash equivalents, and other investments as permitted by the Investment Guidelines;to enter into and to terminate contracts with brokers, dealers, exchanges, counterparties, agents or others as it may consider necessary or appropriate for the proper discharge of its functions hereunder on behalf of the Separate Account; to place orders, pursuant to its determination as to what financial instruments should be bought or sold on behalf of the Separate Account, with or through such persons, brokers, dealers or futures commissions merchants, or any other entity as it may select; and to allocate and reallocate the Separate Account's assets among its various components, acting always in conformity with the Investment Guidelines; 3. Fees. Manager will receive compensation for services provided under this agreement in accordance with Appendix B. Plan Sponsor hereby authorizes Manager to transfer from the Separate Account to Manager, on a monthly basis, such amounts as may be necessary to effectuate the payment of the fees for services rendered under this Agreement. 4. Scope of Authority. Manager has no authority or responsibility (except for the Separate Account advisory services expressly identified in this Agreement) with respect to: (i) the selection, monitoring, retention, or termination of asset classes or investment options available to the Plan; (ii) the management, administration, valuation, or custody of Plan assets; (iii)the administration of the Plan and any trust funding such Plan or the execution of any transactions involving Plan assets; (iv)the allocation of Plan assets among investment options; (v)any investment decision of any nature whatsoever of the Plan Sponsor, another investment manager, Participant or other person with respect to the Plan or any account thereunder; (vi)the performance of any investment manager of an investment option; (vii) the failure of any investment manager or fund manager to adhere to any of its policies and procedures governing investments; (viii) any change in value in any or all of the Plan's assets; (ix) any suitability determination, except any such determination related to the construction of the Plan investment options; (x) any matters related to any additional fees other than Manager's fees described in this Agreement) charged to the Plan or the Participants; (xi)the diversification of the Plan's assets. The foregoing items are solely the responsibility of the Plan Sponsor or its designated agent(s). 5. Representations and Warranties. a. The Manager hereby represents and warrants the following: i) It is an investment adviser registered with the SEC under the Investment Advisers Act of 1940, as amended; 2 City of Orange Investment Management Agreement DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 ii) This Agreement has been duly authorized, executed and delivered by the Manager and upon execution constitutes its legal, binding and valid obligation; and iii) It has or will obtain all governmental authorizations, approvals, consent or filings required in connection with the execution, delivery or performance of this Agreement by the Manager. b. The Plan Sponsor hereby represents and warrants each of the following: i) The Plan is either of the following: a. Deferred Compensation Plan. A deferred compensation plan established and maintained by an employer for the purpose of providing retirement income and other deferred benefits to its employees in accordance with the provision of Section 457 of the Internal Revenue Code; or b. Qualified Plan. A plan that is sponsored by an employer for the purpose of providing retirement income to its employees and that satisfies the qualification requirements of Section 401 of the Internal Revenue Code. ii) Plan Sponsor has the requisite authority to enter into this Agreement on behalf of the Plan, to authorize investments under the provisions of the documents of the Plan and to make, on behalf of the Plan, any and all certifications, covenants, representations or warranties set forth in this Agreement. iii) The execution, delivery and performance of this Agreement by the Plan Sponsor will constitute the valid and binding obligation of the Plan Sponsor and the Plan and (i) will not violate any laws or regulations (including Section 402(a)(2) of the Employee Retirement Income Security Act of 1974, as amended ("ERISA"), to the extent applicable) or any constituent document, policy, guideline, contract or other document applicable to the Plan Sponsor or the Plan and (ii)will not violate or result in any default under any material contract or other agreement to which the Plan Sponsor or the Plan is a party or by which it or a Plan's assets may be bound, or any applicable statute or any rule, regulation or order of any government agency or body. iv) The Plan is established, maintained and administered under one or more documents that authorize part or all of the assets of the Plan to be transferred to, and commingled for investment purposes in a group trust that meets the requirements of Revenue Ruling 81-100. v) Plan Sponsor agrees to notify the Manager immediately if it has reason to believe that the Plan may cease to be a group trust under IRS Rev. Rul. 81-100. 3 City of Orange Investment Management Agreement DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 vi) Plan Sponsor has the authority to invest in collective investment funds under its Plan governing document(s) ("Plan Document"). Under the provisions of the applicable instruments and law governing the Plan and IRS Rev. Rul. 81-100, the Plan's assets may be commingled for investment purposes with the assets of other eligible plans invested in and through other eligible collective investment funds. To the extent required under IRS Rev. Rul. 81-100, with respect to the Plan's investment in the other collective investment funds,the Plan Document is adopted as part of the collective investment fund's applicable trust document(s), and such document(s)expressly and irrevocably provide that it is impossible for any part of the corpus or income of the funds to be used for, or diverted to, purposes other than for the exclusive benefit of the plan participants and their beneficiaries; and vii) Plan Sponsor agrees promptly to notify Manager in the event that any of the representations set forth above or any information provided pursuant to the provisions hereof ceases to be accurate during the term of this Agreement. b. Acknowledgments of Plan Sponsor- Book Value Equalizer. Plan Sponsor acknowledges, understands, and agrees that: a. Plan Sponsor will enter into a Group Annuity Guaranteed Investment Contract("GIC") substantially in the form of Appendix C, attached hereto and made a part hereof that, once executed by Manager on behalf of the Plan Sponsor, will become part of this Agreement. By entering into this Agreement, Plan Sponsor represents that it has received and reviewed the GIC and agrees to be bound by its terms as part of this Agreement. b. Plan Sponsor acknowledges and understands that the Guaranteed Interest Rate provided by the GIC issuer amortizes the market value shortfall of the Nationwide investment options and factors in the GIC issuer's underwriting considerations, resulting in a lower Guaranteed Interest Rate than if there was no market value shortfall or underwriting considerations. c. Plan Sponsor has engaged Manager's corporate parent to provide recordkeeping and administrative services to the Plan and its participants. The parties acknowledge and agree that in providing services to the Plan or the Plan Sponsor to facilitate the services of Manager, the Manager's corporate parent is not providing investment advice or otherwise acting as a fiduciary with respect to the Plan. The Plan Sponsor acknowledges and understands that Manager's corporate parent will receive additional fees for providing retirement plan administrative and educational services to Participants invested in the Separate Account. d. Plan Sponsor has determined that it is in the best interests of the Plan and its Participants to consolidate current participant investments in the Nationwide investment options into a Separate Account. e. The Plan Sponsor acknowledges and understands that Participants will assume increased issuer risk, credit risk, and interest rate risk when their assets are transferred to the Separate Account. 4 City of Orange Investment Management Agreement DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7GFF5255990 f. The Plan Sponsor assumes all liability for the decision to consolidate Participant assets invested in the Nationwide investment options into a Separate Account, as well as the decision to direct all current contributions to the Nationwide, and PLUS Fund investments to the Separate Account. g. The Plan Sponsor will indemnify and hold harmless Manager for the Plan Sponsor's decision to consolidate Participant assets invested in the Nationwide investment options into a Separate Account, as well as the decision to direct all current contributions to the Nationwide, and PLUS Fund investments to the Separate Account. h. The Plan Sponsor acknowledges and understands that Participant withdrawals from the Separate Account shall be subject to restrictions to limit transfers to competing funds. 7. Custody. Manager shall be responsible for selecting the custodian to hold Separate Account assets, such custodian to act as the Qualified Custodian as defined in the SEC's Custody Rule, Rule 206(4)-2 under the Investment Advisers Act of 1940, as amended. Manager shall notify Plan Sponsor in writing of any material changes with respect to custodian, provide Plan Sponsor with reasonable prior notice of any intention to appoint a successor custodian, and ensure that any such successor custodian is also a custodian qualified to hold the Separate Account assets. 8. Separate Account Unit Value. Manager shall be responsible for selecting a third party to perform Separate Account accounting services, including, but not limited to, calculating a daily unit value for the Separate Account and providing such unit value to the Plan's recordkeeper. The daily unit value of the Separate Account is determined by adding the value of all of the Separate Account's investments, plus cash and other assets, deducting liabilities (including Manager fees and Separate Account expenses), and then dividing the result by the number of outstanding units of the Separate Account as of the end of the prior day. 9. Best Efforts; Non-Exclusivity of Services. The Manager shall devote its best efforts and such time as it deems necessary to provide prompt and professional investment service to the Plan Sponsor and the Separate Account and as are consistent with the Manager's general duties and responsibilities as a fiduciary. The services of the Manager to be provided hereunder are not to be deemed exclusive and the Manager shall be free to provide similar services for its own account and the accounts of other persons and to receive compensation for such services. The Plan Sponsor acknowledges that Manager and its affiliates and the Manager's other clients may at any time, have, acquire, increase, decrease or dispose of positions in the same investments which are at the same time being held, acquired for or disposed of under this Agreement for the Separate Account. The Manager shall have no obligation to acquire or dispose of a position in any investment pursuant to this Agreement simply because Manager, its directors, members, affiliates or employees invest in such a position for its or their own accounts or for the account of another client. 10. Confidential Information. Any information or recommendations supplied by any Party which are not otherwise in the public domain or previously known to another Party in connection with the performance of obligations hereunder, including securities or other 5 City of Orange Investment Management Agreement DocuSign Envelope ID:699D6644-12E9-4401-8FEA-C7CFF5255990 assets held or to be acquired by the Separate Account, transactions in securities or other assets effected or to be effected on behalf of the Separate Account, or financial information or any other information relating to a Party to this Agreement, are to be regarded as confidential ("Confidential Information") and held in the strictest confidence. No Party may use or disclose to others Confidential Information about another Party, except solely for the legitimate business purposes of the Separate Account for which the Confidential Information was provided; as may be required by applicable law or rule or compelled by judicial or regulatory authority having competent jurisdiction over the party; or as specifically agreed to in writing by the other Party to which the Confidential Information pertains. 11. Liability. In the absence of any willful misfeasance, bad faith, or gross negligence in the performance of its duties or by reason of reckless disregard of its obligations and duties under this Agreement, Manager shall not be liable to Plan Sponsor or the Plan for honest mistakes of judgment or for action or inaction taken in good faith for a purpose that the Manager reasonably believes to be in the best interests of the Separate Account. Further, Manager shall not be liable to the Plan Sponsor or the Plan to the extent any limitations or restrictions contained in the Investment Guidelines are not adhered to as a result of changes in market value,the Plan Sponsor's additions to or withdrawals from the Separate Account, or other non-volitional acts of the Manager. However, neither this provision nor any other provision of this Agreement shall constitute a waiver or limitation of any rights which the Plan Sponsor may have under applicable federal or state laws. 12. Indemnification. The Manager, its officers, directors and employees, acting in good faith shall not be liable, and shall be indemnified by the Plan Sponsor, against any and all losses, damages, costs, expenses (including reasonable attorneys' fees), liabilities, claims and demands, for any action, omission, information or recommendation in connection with this Agreement, except in the case of the Manager's or such officer's, director's or employee's actual misconduct, or gross negligence. However, this limitation shall not act to relieve the Manager, its officers, directors and employees from any responsibility or liability for any responsibility, obligation or duty which the Manager or such officer, director or employee may have under ERISA or other under applicable federal or state laws. 13. Force Majeure. Notwithstanding any other provision of this Agreement to the contrary, neither Party shall be liable for any loss to the Plan caused directly or indirectly by circumstances beyond the Manager's control, including, but not limited to, government restrictions, exchange or market rulings, actions affecting securities or commodity exchanges including suspensions of trading or extensions of trading hours, acts of civil or military authority, national emergencies, labor difficulties, fires, earthquakes, floods or other catastrophes, acts of God, wars, acts of terrorism, riots or failures of communication or power supply. 14. Term. This Agreement shall be in effect for an initial term of one year beginning on the Effective Date and shall automatically renew for one year periods from year to year thereafter, unless terminated by either Party as provided herein. 15.Termination. This Agreement may be terminated by either Party, without the payment of any penalty to the other Party, immediately upon notice to the other Party in the event of a material breach of any provision thereof by a Party if such breach shall not have been cured 6 City of Orange Investment Management Agreement DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7GFF5255990 within a twenty (20) day period after the non-breaching Party provides notice of such breach. This Agreement may otherwise be terminated by either Party upon sixty(60) days' written notice to the other Party. This Agreement shall automatically terminate in the event of its assignment, unless both Parties have previously agreed in writing to the assignment. Notwithstanding the foregoing, the parties hereto may agree to mutually terminate this Agreement at any time, effective upon the terms of any such written agreement. Any termination in accordance with the terms of this Agreement shall not cause the payment of any penalty. Any such termination shall not affect the status, obligations or liabilities of any Party hereto. Upon termination, the Parties will work together in good faith to determine the best way to transition the Separate Account assets to a new manager or other entity, as applicable. 16. Notices. All notices and other communications given or sent under or pursuant to this Agreement shall be in writing and will be effective (and any applicable time period shall commence) when (a) delivered to the following address by hand or by a nationally recognized overnight courier service (cost prepaid) or (b)transmitted electronically to the following fax numbers or e-mail addresses, in each case marked as designated below. The addresses of the Parties are: a. Manager: Vantagepoint Investment Advisers, LLC Attention: Legal 777 North Capitol Street, NE, Suite 600 Washington, D.C. 20002-4240 Fax: 202-962-4601 Email: tmcandrews@missionsq.org b. Plan Sponsor: City of Orange Attention: Thomas C. Kisela, City Manager 300 E. Chapman Avenue Orange, California 92866 Office: 714-744-7444 Email: tkisela@cityoforange.org 17. Reports. The Manager shall furnish the Plan Sponsor with a monthly statement for the Separate Account reflecting all investments and summary characteristics of the Account. The Manager will provide to the Plan Sponsor, upon reasonable request, any information available in the records maintained in the regular course of business by the Manager relating to the Separate Account. 18. Proxy Voting. Unless otherwise instructed by the Plan Sponsor, Manager shall have discretion to take any action or render any advice with respect to the voting of shares or the execution of proxies solicited from time to time by, or with respect to, the issuers of securities held in the Separate Account. 7 City of Orange Investment Management Agreement Docusign Envelope ID:699D6644-12E9-4401-81-EA-C7CFF5255990 19. Insurance. At all times during the term of this Agreement, Manager shall maintain, at its own cost and expense, professional liability insurance for errors, omissions and negligent acts, in an amount and with such terms as are standard in the financial services industry for an investment adviser managing the amount of aggregate assets managed by the Manager. 20. Sole Instrument. This Agreement constitutes the sole and only agreement of the parties relating to its object and correctly sets forth the rights, duties, and obligations of each party to the other as of its date. Any prior agreements, promises, negotiations or representations not expressly set forth in this Agreement are of no force or effect. 21.Waiver or Modification. No waiver or modification of this Agreement shall be effective unless reduced to a written document signed by the party to be charged. No failure to exercise and no delay in exercising, on the part of any party hereto, of any right, remedy, power or privilege hereunder, shall operate as a waiver thereof. 22. Counterparts. This Agreement may be executed in counterparts each of which shall be deemed to be an original and all of which, taken together, shall be deemed to constitute one and the same instrument. 23. Severability. If any provision of this Agreement or the application thereof in any particular circumstance, is held illegal, invalid, or unenforceable, such illegality, invalidity, or unenforceability shall not affect any other provision hereof, and the remaining provisions of the Agreement shall remain in full force and effect and shall in no way be affected, impaired or invalidated. The Agreement shall in such circumstances be deemed modified to the extent necessary to render enforceable the remaining provisions hereof to the maximum extent permitted by applicable law. 24. Choice of Law. This Agreement shall be governed by, and the rights of the parties arising hereunder construed in accordance with, the laws of the State of Delaware without reference to principles of conflict of laws. 25.Assignment. The Parties agree not to assign this agreement, within the meaning of the Investment Advisers Act of 1940, as amended, without the other Party's written consent. 26. Form ADV. By entering into this Agreement, Plan Sponsor represents that it has received and reviewed a copy of Manager's Form ADV Part 2A that contains additional information about Manager and its advisory services and is available at www.adviserinfo.sec.gov. 27. Consent to Electronic Delivery. Plan Sponsor hereby consents to receive electronic delivery of all future communications from Manager pertaining to this Agreement and the Separate Account, including regulatory communications such as Part 2 of Manager's Form ADV. Electronic delivery can be made by communicating to an e-mail address provided to the Manager by Plan Sponsor, or by reference to a posting on a website to which Plan Sponsor has access. Delivery of communications provided to Plan Sponsor via electronic delivery will be deemed to have been good and effective delivery when Manager sends or posts it. 8 City of Orange Investment Management Agreement DocuSign Envelope ID:699D6644-12E9-44131-8FEA-C7CI-F5255990 Plan Sponsor acknowledges that there are costs associated with electronic communications. Plan Sponsor agrees to maintain an accurate and current email address with Manager and shall ensure Plan Sponsor has the ability to read, download, and keep communications delivered electronically. Plan Sponsor may revoke its consent to electronic delivery and request paper copies of communications at any time by providing notice to Manager as set forth herein. 28. Designation of Authorized Representative. Plan Sponsor hereby designates Shuster Advisory Group, LLC as its agent and authorized representative to act on behalf of Plan Sponsor and to receive information relating to this Agreement and the Separate Account. Plan Sponsor may revoke or change its designation of an authorized representative by providing notice to Manger as set forth herein. 29. Electronic Signatures. The parties agree that this document may be electronically signed and that any electronic signatures appearing on this document are the same as handwritten signatures for the purposes of validity, enforceability, and admissibility. 9 City of Orange Investment Management Agreement DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 IN WITNESS WHEREOF, the parties hereto execute and make it effective on the date first set forth at the Beginning of this Agreement. Manager Plan Sponsor Vantagepoint Investment Advisers, LLC City of Orange d/b/a MissionSquare Investments) By: DocuSigned by: By: DocuSigned by: alA,i.Vt,W wu,ifit4 aS C. 69.14, O4CAOCOFCFFdd1 A 8FAAF5B630A1486 signature) signature) Name and title:Name and title: Andrew Whiting, Principal Manager& Thomas C. Kisela, City Manager President Date: 4/2/2024 Date: 4/2/2024 Approved as to form: By: DocuSigned by: cIt iLt, itlieiftt n6nB01F3676E4Q6 signature) Name and title: Mike Vigliotta, City Attorney Date: 4/2/2024 Attest: By: cDocuSigned by: f1R9RFI1CRARFF43A signature) Name and title: Pamela Coleman, City Clerk Date: 4/2/2024 JNA 10 City of Orange Investment Management Agreement DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Appendix A Investment Guidelines Please see attached A-1 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7GFF5255990 Appendix B Fees Manager's fee for Separate Account investment advisory services is based on the amount of Plan Sponsor assets in the Separate Account and calculated according to the following schedule: Advisory Fee(Annual) 0.65% Fees are calculated and assessed daily against the assets of the Separate Account. Manager will submit to the Plan Sponsor, at least quarterly, a statement of all fees paid to Manager from the Separate Account under this Agreement. The fees depicted above are for investment advisory services Manager provides to the Separate Account. The fee also includes certain third-party expenses related to the administration of the Separate Account, including, but not limited to, accounting, custody, reporting, and other administrative expenses. For the avoidance of doubt, these fees do not include fees or expense charges paid to, or assessed by,the GIC issuer or any other third-parry investment provider of an investment within the Separate Account. Further for the avoidance of doubt, these fees are in addition to the fees Manager's corporate parent receives for providing retirement plan administrative and educational services to Participants invested in the Separate Account. B-1 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Appendix C Form of Group Annuity Guaranteed Investment Contract Please see attached C-1 DocuSign Envelope ID:699D6644-12E9-44131-8FEA-C7CFF5255990 MissknSquare INVESTMENTS Part 2A of Form ADV: Firm Brochure For Institutional Separate Account Advisory Services February 22, 2024 MissionSquare Investments 777 North Capitol Street, N.E. Washington, D.C. 20002-4240 202-875-0508 https://investments.missionsq.org This brochure provides information about the qualifications and business practices of MissionSquare Investments. If you have any questions about the contents of this brochure, please contact us at 202-875-0508. The 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. MissionSquare Investments is an investment adviser registered with the SEC. Such registration does not imply a certain level of skill or training. Additional information about MissionSquare Investments also is available on the SEC's website at www.adviserinfo.sec.gov DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7GFF5255990 Item 2 Material Changes Since the last annual amendment to this Brochure on March 30, 2023, we have updated the discussion throughout this Brochure about the Separate Account advisory services we offer. Specifically, we have updated the discussion regarding: the types of investments we recommend and investment advisory services that we offer, as well the associated risks(please see Items 4 and 8); fees and expenses that apply to a client's Separate Account, including a new advisory fee schedule for our Book Value Equalizer investment strategy (please see Item 5); minimum account requirements(please see Item 7); services provided by our affiliated entities to certain Separate Account clients (please see Item 10); conflicts of interest that we face when providing our investment advisory services (please see Items 6 and 11 ); our brokerage practices (please see Item 12); the content of reporting we provide to clients (please see Item 13); the selection of custodians for a client's Separate Account (please see Item 15); and proxy voting for a client's Separate Account (please see Item 17). 2 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7GFF5255990 Item 3 Table of Contents Item 2 Material Changes 2 Item 3 Table of Contents 3 Item 4 Advisory Business 4 Item 5 Fees and Compensation 6 Item 6 Performance-Based Fees and Side-By-Side Management 8 Item 7 Types of Clients 9 Item 8 Methods of Analysis, Investment Strategies and Risk of Loss 9 Item 9 Disciplinary Information 18 Item 10 Other Financial Industry Activities and Affiliations 18 Item 11 Code of Ethics, Participation or Interest in Client Transactions, and Personal Trading 20 Item 12 Brokerage Practices 23 Item 13 Review of Accounts 24 Item 14 Client Referrals and Other Compensation 24 Item 15 Custody 25 Item 16 Investment Discretion 25 Item 17 Voting Client Securities 26 Item 18 Financial Information 27 3 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7GFF5255990 Item 4 Advisory Business MissionSquare Investments has been an SEC registered investment adviser since 1999 and offers investment advisory services to various types of clients. Our institutional separate account advisory services described in this brochure are offered to sponsors ("Plan Sponsors") of deferred compensation and qualified retirement plans ("Retirement Plans" or "Plans"). As part of the investment advisory and management services we offer to Plan Sponsors, we can exercise investment discretion over all or a portion of the portfolio securities in the client's account, and/or select and monitor third-party managers who exercise such discretion. Our advice will be provided to institutions through a separate account portfolio structure (a "Separate Account"), including as a sleeve within a Plan Sponsor's existing account or commingled vehicle. We are a wholly owned subsidiary of The International City Management Association Retirement Corporation doing business as MissionSquare Retirement. MissionSquare Retirement is a Delaware non-stock, non-profit corporation established in 1972 that assists state and local governments and their agencies and instrumentalities and certain non-profit entities in the establishment and maintenance of Retirement Plans for their employees. MissionSquare Retirement offers a full range of retirement plan administration services to its clients, including administration, recordkeeping, and education services. Our Separate Account advisory services can be tailored to the specific needs or restrictions of a Plan Sponsor and the Retirement Plan, within the general constraints of the applicable investment strategy. In certain circumstances, we can select, retain, and oversee third-party managers that manage all or a portion of the client's Separate Account. As such, the allocations and types of permitted investments in Separate Accounts may vary from client to client, even though the clients are investing through the same investment strategy. The investment strategies that we currently offer are as follows. Stable Value Our stable value investment strategy seeks to provide a competitive level of income consistent with providing capital preservation and meeting liquidity needs. We will typically exercise investment discretion over stable value Separate Accounts by investing in a diversified portfolio of stable value investment contracts and funds, including Traditional Guaranteed Investment Contracts ("Traditional GICs"), Separate Account GICs, Synthetic GICs and/or an in-house stable value pooled fund that we manage. Underlying both Separate Account and Synthetic GICs are investments in fixed income assets through portfolios and funds that are managed by us and external fixed income 4 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7GFF5255990 managers and wrapped by issuers of the Separate Account and Synthetic GICs. Cash equivalents such as one or more short-term investment funds ("STIFs") and/or money market funds will also typically be included for liquidity purposes. Book Value Equalizer Our Book Value Equalizer investment strategy seeks to provide capital preservation and meet liquidity needs. The Book Value Equalizer investment strategy is a variation of a stable value Separate Account and is a possible solution available to Plan Sponsors of Retirement Plans looking to exit their current stable value investment option when the current market-to-book value ratio ("MV/BV") of such third-party stable investment option is less than 100%. Certain third-party stable value products permit a Plan Sponsor to exit the product either at market value (typically within one to two months), or at book value paid out over a period of time (typically five years or longer), but at a reduced crediting rate. Rather than waiting a period of time to receive a book value pay out from their existing stable value product, the Book Value Equalizer investment strategy is designed to allow Plan Sponsors the flexibility to transfer out of their existing stable value product at market value when the MV/BV is less than 100% by purchasing one or more Traditional GICs to amortize the shortfall in the MV/BV over a period of time, typically five years based on current market conditions. In exchange for the MV/BV shortfall, the insurance company of the Traditional GIC offers a reduced Traditional GIC crediting rate to amortize the market value shortfall over time. This deposit into the Traditional GIC, also known as an Equalizer GIC, is made in combination with a book value deposit into one or more cash and cash equivalent vehicles (including Short-Term Investment Funds ("STIFs") and money market funds), or collective investment trust funds(including an in-house stable value pooled fund that we manage) and comprises a modified version of our stable value Separate Account advisory services. As part of our advisory services, we will select the Equalizer GIC at inception of the Separate Account, and on an ongoing basis we will manage the cashflows and liquidity needs of the Separate Account and will monitor the credit quality of the Traditional GIC issuers. In the event the Plan Sponsor directs additional assets to the Separate Account during our investment advisory engagement, we may purchase one or more additional Traditional GICs for the Separate Account, subject to the investment advisory agreement and investment guidelines of the client. Because any additional Traditional GICs purchased during the investment advisory engagement will not be used to amortize a MV/BV shortfall, such additional Traditional GICs will not be Equalizer GICs that are subject to the reduced GIC crediting rate described above. 5 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 In connection with our Separate Account advisory services we do not have any authority or responsibility with respect to decisions impacting the lineup of investment options available in the Plan Sponsor's Retirement Plan, as all such authority is retained by the Plan Sponsor. Thus, our investment advice does not include recommendations on whether or when the Plan Sponsor should exit its current third-party stable value product or deposit the proceeds into a Book Value Equalizer Separate Account. Equity and Fixed Income We offer a variety of equity and fixed income investment strategies, each of which typically includes a diversified portfolio of individual equity or fixed income securities, cash equivalents such as one or more STIFs and/or money market funds, and derivatives. As part of our investment advisory and management services, we can either exercise investment discretion in the purchase and sale of portfolio securities for all or a portion of the client's Separate Account, or can select and monitor third-party investment managers who exercise such investment discretion. Assets Under Management As of the date of this brochure we do not have any Separate Account assets under management. Item 5 Fees and Compensation Our fees are dependent on the types of services provided and the strategies employed, as well as other factors, and are part of the contract negotiated with the Separate Account client. Annual advisory fees typically will be calculated and assessed daily based on the value of the Separate Account that we manage, and are either billed to the client or deducted from the Separate Account in arrears, as authorized by the client in the advisory contract, typically on a monthly basis. We will provide to the client, at least quarterly, a statement of fees paid to us from the Separate Account. Listed below are our standard fee schedules applicable to our Separate Account advisory services using our stable value investment strategy and Book Value Equalizer investment strategy. However, all fees are negotiable, and our advisory fee may be reduced based on factors such as other relationships the client may have with us or our corporate parent, MissionSquare Retirement. 6 DocuSlgn Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Stable Value Separate Annual Advisory Fee Account Assets 100M to $199M 0.12% 200M to $299M 0.10% 300M + Negotiable Book Value Equalizer Annual Advisory Fee Separate Account Assets Up to $25M 0.65% 25M to $50M 0.55% 50 to $100M 0.45% 100M + 0.35% Our standard fee schedules shown above use a tiered investment advisory fee structure.This means that different asset levels of a client's Separate Account are assessed different advisory fee rates. Separate Account assets at lower levels are assessed a higher fee rate, while Separate Account assets at higher levels are assessed a lower advisory fee rate. We currently do not use a standard fee schedule for our equity and fixed income Separate Account strategies as all fees payable to us in connection with such advisory services are negotiable. Where a client's Separate Account is managed in whole or in part by a third- party manager, our fees are in addition to the advisory and management fees imposed by the third-party manager. Other Fees and Expenses In addition to the advisory fee, clients will incur expenses imposed by custodians, broker-dealers, and other service providers. These fees include, but are not necessarily limited to, custodial fees, transaction fees, taxes, and other fees and expenses on brokerage and custodial accounts. Please see Item 12 for a discussion of brokerage practices. In addition, stable value Separate Account clients will incur stable value issuer and wrap fees, and Book Value Equalizer 7 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Separate Account clients will incur stable value issuer fees. If elected by the Plan Sponsor, the Separate Account may also incur fees for accounting services. We will pay all or a portion of such other fees and expenses that apply to a client's Separate Account only as explicitly agreed to with the client in the investment advisory agreement. Certain Separate Accounts invest in collective investment trust funds, STIFs, and other third-party or in-house pooled vehicles that charge their own fees and expenses in accordance with the terms of their respective prospectuses or trust governing documents. These fees and expenses typically include investment advisory, transfer agent, custody, distribution, and portfolio brokerage fees. Clients pay their proportionate share of such fees and expenses, which are collectively borne by all of the fund's shareholders. Certain stable value Separate Account clients will invest in one or more of our in-house funds that are managed on a day-to-day basis by third-party managers. Because these funds are used primarily for operational efficiencies in the advisory services we provide, we do not collect a management fee directly from such underlying funds. However, such funds pay fees to the third-party managers. We, and our corporate parent, receive asset-based fees from other in-house funds in which certain Separate Account clients will invest. Please see Items 10 and 11 for more information. Other Compensation As discussed in Item 4 above, our corporate parent, MissionSquare Retirement, offers a full range of retirement plan administration services, including administration, recordkeeping, and education services. For those Separate Account clients that are also clients of MissionSquare Retirement's administration and recordkeeping services, the clients will pay plan administration fees to MissionSquare Retirement in addition to the advisory fees we charge for our Separate Account advisory services. Item 6 Performance-Based Fees and Side-By-Side Management We do not receive fees from clients that are based on the performance of their Separate Accounts. Our investment professionals who manage clients' Separate Accounts also manage our in-house funds. Our investment professionals receive incentive compensation based on the overall performance of all of our in-house funds. This compensation structure creates an incentive for our investment professionals to favor our in-house funds over clients' Separate Accounts in the allocation of limited investment opportunities due to the greater compensation 8 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 our investment professionals receive in connection with the performance of our in-house funds. Item 7 Types of Clients We offer our institutional Separate Account advisory services to Plan Sponsors of Retirement Plans. We generally offer our Book Value Equalizer investment strategy to Plan Sponsors that will open a Separate Account with assets of at least $3 million. We generally offer our stable value, equity, or fixed income investment strategies to Plan Sponsors that will open a Separate Account with assets of at least $25 million. We do not impose any other requirements for opening a Separate Account, and all Separate Account minimums stated above are negotiable. Once a Plan Sponsor has opened their Separate Account with us, we do not impose any minimum account size or other requirements in order to maintain the Separate Account. However, under our standard, tiered fee schedules for our stable value and Book Value Equalizer investment strategies, Separate Account assets at lower asset levels will be assessed a higher advisory fee rate, while Separate Account assets at higher asset levels will be assessed a lower advisory fee rate. Please see Item 5 for more information. Item 8 Methods of Analysis, Investment Strategies and Risk of Loss We employ various methods of analysis and there are different types of risk involved, depending on the strategy, as described below. There is no guarantee that any of the strategies will achieve their investment objectives, and the client may lose money, which is a risk the client should be prepared to bear. Stable Value Investment Strategies - Our stable value investment strategy seeks to provide a competitive level of income consistent with providing capital preservation and meeting liquidity needs. We can invest stable value Separate Account assets in a diversified portfolio of stable value investment contracts which, depending on the client's objectives and preferences, could include Traditional GICs, Separate Account GICs, Synthetic GICs, and/or an in-house stable value pooled fund that we manage. 9 Docusign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 If used in a stable value strategy, both Separate Account GICs and Synthetic GICs include underlying investments in fixed income assets through portfolios and funds. These underlying portfolios and funds are managed by us and/or external fixed income managers and are wrapped by issuers of the Separate Account GICs and Synthetic GICs. Cash equivalents such as one or more STIFs and/or money market funds are typically held, in part,to seekto provide liquidity. Stable value investment contracts included in a client's Separate Account could have a variety of negotiated terms and maturities, and the underlying fixed income assets of the fixed income portfolios and funds backing any Separate Account and Synthetic GICs included in a client's Separate Account will typically be diversified across external fixed income managers, sectors and issuers. The composition of a stable value Separate Account and its allocations to various investments and providers will be based upon the Plan Sponsor's instructions (including its investment policy statement or investment guidelines), prevailing economic and capital market conditions, as well as relative value analysis. As practicable, based on the size of the stable value Separate Account portfolio and extent of advisory services we provide, the objective is to provide diversification and competitive returns through portfolio structuring and the use of multiple stable value product types and providers. Methods of Analysis - Our investment professionals will undertake active management strategies with stable value Separate Accounts to seek to provide a relatively low risk, liquid, stable value investment option. As such, and to the extent consistent with a client's stated investment objective, we will actively manage the portfolio's asset allocation, investment opportunities and cash flows; GIC issuers, wrap providers, and contracts; and certain risk aspects such as diversification across investments and issuers. Additionally, we will manage and/or monitor fixed income securities, external fixed income managers, and underlying fixed income fund performance, as well as third-party manager investment guidelines. For Traditional, Separate Account, and Synthetic GICs, our investment professionals will engage in quantitative and qualitative analytical processes to determine the creditworthiness of the issuers. The process begins with an evaluation of independent credit agencies' credit ratings of the issuers. The issuer approval process includes a review of publicly available disclosures and regulatory filings. The main analysis focuses on key aspects of creditworthiness, including asset quality, liquidity, capital 10 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 adequacy, profitability, risk management, and corporate management. The approval process generally includes a meeting with company management. Once approved, issuers are reviewed on an on-going basis and must continue to meet specific credit criteria to remain eligible to hold and for new investment. The on-going review includes analysis of quarterly financial statements, monitoring of market developments and major rating agencies' commentaries, and a meeting generally conducted annually with company managers. Approved issuers must maintain certain minimum credit ratings to remain on the approved list, but may be removed from the list proactively when our internal analysis detects credit weakening, regardless of an issuer's rating by independent rating agencies. We also will conduct in-depth analysis on the stable value investment contracts and their contractual provisions, external fixed income managers, STIFs, money market funds, and other funds within stable value Separate Account portfolios. In instances where a wrap provider restricts the selection of a manager to their affiliated fixed income manager(s), we will select that wrap provider and its affiliated fixed income manager only after satisfying our issuer and fixed income manager due diligence processes. Risk of Loss - There are risks associated with the investments that will be included within a stable value Separate Account, including, but not limited to, Credit Risk, Derivative Instruments Risk, Inflation Risk, Interest Rate Risk, Liquidity Risk, Stable Value Issuer Risk, and Stable Value Risk. Please see the description of these specific risks below under Risk Definitions. Due to market fluctuations, at any given time the in-house stable value fund that we manage and that serves as an underlying investment for certain stable value Separate Accounts may have a MV/BV of less than 100%. The in-house stable value pooled fund that we manage that can serve as an underlying investment in the client's Separate Account is subject to restrictions that limit transfers from the fund to competing funds. In addition, in the event the Plan Sponsor notifies us that it intends to close its Separate Account or otherwise initiates a withdrawal of all or part of its Plan's assets from the underlying in-house stable value fund we manage, the payout of such assets may be deferred for a period of up to twelve months. 11 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7CFF5255990 Book Value Equalizer Investment Strategies - Our Book Value Equalizer investment strategy seeks to provide capital preservation and meet liquidity needs. The Book Value Equalizer is a possible solution available to Plan Sponsors of Retirement Plans looking to exit their current stable value investment option when the current MV/BV ratio of such third-party stable value investment option is less than 100%. Certain third-party stable value products permit a Plan Sponsor to exit the product either at market value (typically within one to two months), or at book value paid out over a period of time (typically five years or longer) but at a reduced crediting rate. Rather than waiting a period of time to receive a book value pay out from their existing stable value product, the Book Value Equalizer investment strategy is designed to allow Plan Sponsors the flexibility to transfer out of their existing stable value product at market value when the MV/BV is less than 100% by purchasing one or more Traditional GICs to amortize the shortfall in the MV/BV over a period of time, typically five years based on current market conditions. In exchange for the MV/BV shortfall, the insurance company of the Traditional GIC offers a reduced Traditional GIC crediting rate to amortize the market value shortfall over the maturity of the Traditional GIC. This deposit into the Traditional GIC, commonly known as an Equalizer GIC, is made in combination with the book value deposit into cash and cash equivalent vehicles(including Short-Term Investment Funds("STIFs") and money market funds), or collective investment trust funds (including an in-house stable value pooled fund that we manage), and comprises a modified version of our stable value Separate Account advisory services which are described in Items 4 and 8 above. As the Equalizer GIC approaches maturity, we will engage with the Plan Sponsor to understand the Plan Sponsor's direction for the proceeds, which may include investment of the assets into the in-house stable value pooled fund that we manage, investment of the assets into a third party stable value pooled fund, or a broadening of our investment advisory mandate to include the discretion to reinvest and manage the assets pursuant to a stable value Separate Account investment strategy, as described above. Methods of Analysis - Once the Plan Sponsor has decided to pursue the Book Value Equalizer investment strategy, we will engage in an analytical process to structure the Separate Account. We will analyze a variety of factors, including: the MV/BV of the Plan's current stable value product; the percentage allocation between one or more Equalizer GICs and one or more investments in cash, cash equivalents, or collective investment trust funds; the current and expected crediting rates; credit quality of the 12 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 issuers; and the Plan's investment time horizon. In selecting one or more Equalizer GICs for the client's Separate Account, we will use the methods of analysis described above in this Item 8 with respect to stable value investment issuers and contracts, with one notable addition: Equalizer GICs are subject to the issuers' consent and typically the issuers will not issue an Equalizer GIC when the MV/BV percentage of the Equalizer GIC is less than 95%. In the event the Plan Sponsor directs additional assets to the Separate Account during our investment advisory engagement, we may purchase one or more additional Traditional GICs for the Separate Account, subject to the investment advisory agreement and investment guidelines of the client. Because any additional Traditional GICs purchased during the investment advisory engagement will not be used to amortize a MV/BV shortfall, such additional Traditional GICs will not be Equalizer GICs that are subject to the reduced GIC crediting rate described above. On an ongoing basis we will manage the cashflows and liquidity needs of the Separate Account and will monitor the credit quality of the Traditional GIC issuers. Risk of Loss - There are risks associated with the investments that will be included within a Book Value Equalizer Separate Account, including, but not limited to, Credit Risk, Inflation Risk, Interest Rate Risk, Liquidity Risk, Stable Value Issuer Risk, and Stable Value Risk. Please see the description of these specific risks below under Risk Definitions. In addition, Book Value Equalizer Separate Account clients will have concentration risk to the issuers of the Equalizer GICs in which the Separate Account invests during the amortization period. An Equalizer GIC is subject to the terms of the contract entered into with the insurance company. Typically, the Equalizer GIC will include provisions that impose a market value adjustment on certain withdrawals from the Equalizer GIC, and provisions that impose restrictions on transfers from the Equalizer GIC to other investment options. The form of all Equalizer GIC contracts will be expressly disclosed to and acknowledged by the client in their investment advisory agreement with us. Due to market fluctuations, at any given time the in-house stable value fund that we manage and that serves as an underlying investment for certain Book Value Equalizer Separate Accounts may have a MV/BV of less than 100%. The underlying in-house stable value fund that we manage is subject to restrictions that limit transfers from the fund to competing funds. In addition, in the event the Plan Sponsor notifies us that it intends to close its Separate Account or otherwise initiates a 13 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7GFF5255990 withdrawal of all or part of its Plan's assets from the underlying in-house stable value fund that we manage, the payout of such assets from the in- stable value pooled fund may be deferred for a period of up to twelve months. For more information on our in-house funds, please see Items 10 and 11 . Equity and Fixed Income Investment Strategies -For equity and fixed income Separate Account clients, we make available the following investment strategies: Fixed Income High Yield Fixed Income Inflation Protected Fixed Income Total Return Core Fixed Income Low Duration Core Fixed Income Constrained Short-Term Core Fixed Income Equity Mid Growth Equity Small Blend Equity Emerging Markets Equity Large Value Equity Large Growth Equity Large Blend Equity International Equity Mid Value Equity For these strategies, we will select and monitor third-party investment managers that exercise investment discretion over the portfolio securities in the client's Separate Account or, with respect to certain fixed income strategies, we will exercise such investment discretion directly over all or a portion of the client's Separate Account. The equity and fixed income strategies are the same strategies that we use in the investment advisory and management services that we provide with respect to certain in-house collective investment trust funds established and maintained by our affiliate, Vantage Trust Company, LLC. For a detailed description of the investment strategies and risks applicable to such funds and the corresponding strategies listed above, please refer to the applicable Fund Fact Sheets and/or Disclosure Memorandum. 14 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7CFF5255990 Methods of Analysis Third-Party Managers: In selecting and overseeing third-party investment managers and in determining the amount of their asset allocations, we will consider a variety of factors, which may include but are not limited to a manager's investment performance, investment process, compliance program, brokerage policies, qualifications of the manager's investment professionals, and proposed management fees. Fixed Income Portfolio Management: With respect to those fixed-income strategies for which we will exercise investment discretion over the portfolio securities in all or a portion of the client's Separate Account, we will generally take a relative value-driven, long-term strategic view when selecting securities while also seeking to take advantage of short-term tactical opportunities that arise in the market. We will apply a combination of top-down and bottom-up analysis. The top-down approach includes, but is not limited to, analysis of the global economy, political environment, fixed income markets, equity markets, credit conditions, and the interaction among these inputs. The top-down approach is generally used to determine the overall risk budget for the Separate Account, which is primarily driven by duration, yield curve, and sector allocation decisions. Bottom-up, relative value analysis will then be used to allocate across industries and individual securities. As part of the portfolio management process, we will also use various tools and systems to help evaluate and manage the risks in the strategy, which may include, but are not limited to, benchmark comparisons, tracking error measurements, and scenario analyses. Risk of Loss - As discussed above, the equity and fixed income strategies are the same strategies that we use in the investment advisory and management services that we provide with respect to certain in-house collective investment trust funds established and maintained by our affiliate, Vantage Trust Company, LLC. For a detailed description of the risks applicable to such funds and the corresponding strategies listed above, please refer to the applicable Fund Fact Sheets and/or Disclosure Memorandum. Risk Definitions Credit Risk—An issuer of a fixed income security may be unable or unwilling to make payments of principal or interest to the holders of such securities or may declare bankruptcy. These events could cause a Separate Account to lose money. 15 Docusign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Derivative Instruments Risk—Use of derivative instruments involves risks different from, or possibly greater than, the risks associated with more traditional investments, and may involve a small amount of investment relative to the amount of risk assumed. Risks associated with derivative instruments include: the risk that the other party to a derivative contract may not fulfill its obligations (counterparty risk); the risk that a particular derivative instrument, such as over-the-counter derivative instruments, may be difficult to purchase or sell (liquidity risk); the risk that certain derivative instruments are more sensitive to interest rate changes and market price fluctuations (interest rate and market risks); the risk of mispricing or improper valuation of the derivative instrument (valuation risk); the inability of the derivative instrument to correlate in value with its underlying asset, reference rate, or index (basis risk); the risk that the Separate Account may lose substantially more than the amount invested in the derivative instrument, and that the Separate Account may be forced to liquidate portfolio positions when it may not be advantageous to do so to satisfy its obligations or to meet segregation requirements (leverage risk). There is no assurance that the Separate Account's use of any derivatives strategy will succeed, or that the Separate Account will not lose money. Inflation Risk-The risk that investment returns will not keep pace with the cost of living. When inflation rises, the investment's return may be weakened by its diminishing purchase power. Interest Rate Risk—Fixed income securities fluctuate in value as interest rates change. When interest rates rise, the market prices of fixed income securities will usually decrease; when interest rates fall, the market prices of fixed income securities usually will increase. Large Investor Risk-The Separate Account, or an underlying fund in which the Separate Account invests, may experience large investments or redemptions. While it is impossible to predict the overall impact of these transactions over time, there could be adverse effects on portfolio management. For example, the Separate Account or an underlying fund may be required to sell securities or invest cash at times when it would not otherwise do so. These transactions can increase transaction costs. Liquidity Risk—Liquidity risk exists when a particular security or other instrument is difficult to trade. An investment in illiquid assets may reduce the returns of the investment because the holder of such assets may not be able to sell the assets at the time desired for an acceptable price or might not be able to sell the assets at all. Illiquid assets may also be difficult to value. 16 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Stable Value Issuer Risk—If the insurance company that issued a Guaranteed Investment Contract ("GIC") defaults, enters rehabilitation or bankruptcy, or fails to pay principal obligations and interest when due, the Separate Account may lose money. Each Traditional GIC is an unsecured obligation of the insurance company to pay principal and interest for the period specified in the contract. Assurance of principal and interest payment is based solely on the financial strength of the insurance company. If the insurance company were to go into rehabilitation or bankruptcy, Traditional GIC investors would have a claim only on the general account assets alongside other GIC investors and policyholders. Stable value Separate Account clients will also invest in Separate Account GICs. Although owned by the insurance company, the assets of a Separate Account GIC cannot be used to satisfy the insurance company's general obligations until the separate account liabilities have been satisfied. As such, if the issuer were to go into rehabilitation or bankruptcy, Separate Account GIC investors would have first claims to those assets and would have priority over claims of general account contract holders and third-party creditors of the issuer. To the extent that the separate account liabilities exceed the underlying assets in the separate account, the difference would then be a claim on the issuer's general account, similar to a Traditional GIC claim. Stable Value Risk— Generally, stable value investment contracts are illiquid and may not be assigned, transferred or sold to someone else without the permission of the issuing insurance company or bank. These contracts often include non-standard negotiated terms and do not trade in a secondary market. Stable value and Book Value Equalizer Separate Accounts are managed to seek to meet the cash flow requirements of expected deposits and withdrawals of the Separate Account based on participant activity. If actual experience is significantly different from expectations, the Separate Account may have to buy or sell investments at rates that are lower than the Separate Account's average crediting rate, which may lower returns. Additional risks of stable value and Book Value Equalizer Separate Accounts include, but are not limited to: capacity constraints when there is insufficient product or wrap capacity from issuers; failure of the issuers of stable value investment contracts to meet their obligations to the Separate Account; our failure to meet our objectives or obligations as investment adviser for the Separate Account; default or downgrade of the fixed income assets that back Separate Account GICs and Synthetic GICs; 17 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 failure of the third-party fixed income managers of the products in which the Separate Account invests to meet their investment objectives; loss of value or failure to redeem shares or allow withdrawals on a timely basis by one or more of the commingled investment vehicles in which the Separate Account invests, which may include one or more STIFs and money market funds, other mutual funds, or collective investment trust funds. In addition, for stable value Separate Accounts there is a risk of default or downgrade of the fixed income assets that back Separate Account GICs and Synthetic GICs. This is not an exhaustive list of investment risks. Developments that cannot be anticipated nor controlled may disrupt global economies and financial markets and magnify the risks of a Separate Account. Item 9 Disciplinary Information Not Applicable. Item 10 Other Financial Industry Activities and Affiliations Broker-Dealer Our affiliate, MissionSquare Investment Services, is a wholly owned subsidiary of MissionSquare Retirement and is a broker-dealer registered with the SEC and is a member of FINRA. Some of our management persons are registered representatives of MissionSquare Investment Services. Investment Adviser MissionSquare Retirement is our corporate parent and is an SEC registered investment adviser. As discussed in Item 4 above, MissionSquare Retirement provides retirement plan administration services to public sector and certain non-profit Plan Sponsors. Our Separate Account clients that are also clients of MissionSquare Retirement's retirement plan administration services will pay plan administration fees to MissionSquare Retirement in addition to the advisory fees we charge for our Separate Account advisory services. MissionSquare Retirement also provides administrative services to VantageTrust Company, LLC VTC") with respect to our in-house funds in which certain Separate Account clients will invest. Our supervised persons are also supervised persons of MissionSquare Retirement. 18 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Banking Institution Our affiliate, VTC, is a New Hampshire non-depository trust company and is a wholly-owned subsidiary of MissionSquare Retirement. VTC is the sole trustee of VantageTrust, VantageTrust II, and VantageTrust III (collectively, the "VT Trusts"), trusts established and maintained by VTC for the purpose of the collective investment and reinvestment of assets of certain tax-exempt, deferred compensation and qualified retirement plans, retiree welfare plans, related trusts and certain other eligible investors. We provide investment advisory and management services to VTC, and MissionSquare Retirement provides administrative services to VTC, with respect to certain in-house funds of the VT Trusts in which certain Separate Account clients will invest. Collective Trust Funds Certain Separate Account clients will invest in some of our in-house funds. In addition, if a client also receives retirement plan administration services from our corporate parent, MissionSquare Retirement, the client can make available on their Retirement Plan lineup our in-house funds. Our in-house funds are offered to Retirement Plans and their participants through VantageTrust and VantageTrust II. Our in-house funds are structured as collective trust funds or CITs." These funds are easily identified because their names start with "MSQ" or "MissionSquare." Certain in-house funds invest in other in-house funds. We receive asset based fees for investment advisory and administrative services provided to VTC with respect to certain in-house funds. Our corporate parent, MissionSquare Retirement, receives asset based fees for administrative services provided to VTC with respect to our in-house funds. We have entered into agreements with subadvisors for the performance of our management duties and responsibilities relating to certain in-house funds. We retain the responsibility and authority to monitor and review the performance of each subadvisor, and VTC retains oversight of our advisory responsibilities. Our investment advisory fees are in addition to any fees paid to the subadvisors. Material Relationships with other Investment Advisers For certain Separate Account clients, we will recommend or select third-party investment managers to manage all or a portion of the client's Separate Account. These third-party investment managers also manage assets for certain in-house funds of the VT Trusts which follow investment strategies similar to the strategies we offer to Separate Account clients. We do not receive any compensation directly or indirectly from such third-party investment managers, nor do we have any other business relationships with such managers, which presents a material conflict of interest in the advisory services we offer to our Separate Account clients. 19 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Conflicts Please see the response to Item 11, under Participation or Interest in Client Transactions, for a description of any potential conflict of interest from the above financial industry affiliations. Item 11 Code of Ethics, Participation or Interest in Client Transactions, and Personal Trading Code of Ethics We adopted a Code of Ethics pursuant to Advisers Act Rule 204A-1 to help meet our fiduciary obligations to our advisory clients to act in their best interests and to subordinate our interests and our teammates' interests to the interests of our advisory clients. The Code of Ethics helps to ensure that our teammates avoid or appropriately manage conflicts with the interests of our advisory clients. Under the Code of Ethics, all of our teammates are required to comply with ethical restraints relating to clients, including restrictions on giving gifts to, and receiving gifts from, clients in violation of our gift policy. Our Code of Ethics also addresses the SEC's "pay-to-play" rule, which is designed to prevent investment advisers from making political contributions or hidden payments in an effort to influence their selection by government officials to provide advisory services to government entities. Our Code of Ethics prohibits political contributions to certain state and local government officials, restricts using third party solicitors for potential clients unless those solicitors are subject to the pay to play rule, and implements a ban on engaging in fundraising activities for certain officials, political action committees, as well as state and local political parties. Our Political Contributions Policy contained in the Code of Ethics applies to all officers and employees with us or one of our affiliated entities regardless of position, responsibility or title. Exceptions to the political contribution prohibition are possible only upon approval of our Chief Compliance Officer and only if, among other things, the amount of the contribution is the lesser of$150 per year or per election. Also, as part of the Code of Ethics, we have adopted procedures to control the use of material, nonpublic information. These procedures take into account that we may, and our related persons may, from time to time, come into possession of material nonpublic and other confidential information which, if disclosed, might affect an investor's decision to buy, sell or hold a security. Under applicable law, we are prohibited from improperly disclosing or using such information for our personal benefit or for the benefit of any other person, regardless of whether such other person is one of our advisory clients. 20 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Accordingly, if we come into possession of material nonpublic or other confidential information with respect to any company, we may be prohibited from communicating such information to, or using such information for the benefit of, our clients, and we have no obligation or responsibility to disclose such information to, nor responsibility to use such information for the benefit of, our clients when following policies and procedures designed to comply with law. A copy of the Code of Ethics is available to any client or prospective client upon request. Participation or Interest in Client Transactions We will provide investment advice to Separate Account clients with respect to certain in-house funds in which we and our corporate parent, MissionSquare Retirement, has a financial interest. Certain stable value Separate Account clients will invest in one or more in-house funds that we manage. Although we customarily receive asset-based compensation from the funds we manage, for certain in-house funds we do not charge a management fee to the fund in recognition of the fees we will receive from Separate Account clients and other investors. For other in-house funds in which a stable value Separate Account client may invest, we or our corporate parent, MissionSquare Retirement, receive asset based advisory or administrative fees. Please see Item 10 for more information. When we select or recommend such an in-house fund for Separate Account clients, a conflict of interest exists because we have an incentive to select or recommend such in- house fund based on the additional compensation received by us and our corporate parent. In those instances, the conflict will be expressly disclosed to and acknowledged by the client in their investment advisory agreement with us. Certain Book Value Equalizer Separate Account clients will invest in an in-house stable value fund that we manage for which we and our corporate parent, MissionSquare Retirement, receive asset-based compensation in the form of advisory and administrative fees. Please see Item 10 for more information.When we select or recommend an in-house fund for Separate Account clients, a conflict of interest exists because we have an incentive to select or recommend the in-house fund based on the additional compensation received by us and our corporate parent. This conflict will be expressly disclosed to and acknowledged by the client in their investment advisory agreement with us. Portions of MissionSquare Retirement's corporate assets are managed using the same or similar investment strategies as those offered by us to Separate Account clients. In addition, we manage certain of our in-house funds using the same or 21 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 similar investment strategies as those offered by us to Separate Account clients. We have policies and procedures in place to ensure that such other portfolios will not be favored over any of our Separate Account clients. Please also see the discussion in Item 6. We will give advice and take action for clients which differs from the advice we will give or the timing or nature of action we will take for other clients. If a Separate Account client also receives retirement plan administration services from our corporate parent, MissionSquare Retirement, the client can make available on their Retirement Plan lineup our in-house funds. Certain of our in- house funds invest in other in-house funds. This structure creates a potential conflict of interest because we, and our corporate parent, receive asset based compensation for administrative or advisory services provided to certain in- house funds. Please see Item 10 for additional information. We do not provide any investment advice to clients regarding the construction of their Retirement Plan lineup. Please see Item 4 for more information. Personal Securities Trading We (including our teammates) are not obligated to refrain from recommending, buying or selling any security that we recommend to our clients, and may buy or sell for our own accounts, or for the accounts of any other client, any such security. Because certain of our teammates (defined as "Access Persons") may invest in the same securities as our clients, there exists a potential conflict of interest from placing their own personal interests ahead of those of our clients. There is also a potential conflict from our Access Persons having access to material, nonpublic information about the investments of our clients and using such information for personal gain in breach of our fiduciary duty to our advisory clients. In order to address these conflicts, we have implemented a Personal Securities Trading Policy that governs the personal investing activities of Access Persons. The Personal Securities Trading Policy is designed to prevent unlawful practices in connection with personal securities trading of our teammates. Access Persons are required to pre-clear certain securities trades and provide quarterly reports of their personal transactions. In addition, Access Persons must direct their brokers to provide copies to the CCO or the designee of all brokerage confirmations relating to all personal securities transactions in which they have a beneficial ownership interest. A copy of the Personal Securities Trading Policy is available to any client or prospective client upon request. 22 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 We have also taken steps to ensure that teammates who manage investments for MissionSquare Retirement's corporate portfolio do not misuse confidential information about client investments. We require that trades for the corporate portfolio be placed in accordance with pre-clearance guidelines that mirror those in the Personal Securities Trading Policy. Additionally, our teammates that participate in the investment decision and transaction must attest that the trade was not based on material nonpublic information and that the trade does not conflict with the interests of other accounts managed by us or our affiliates. Item 12 Brokerage Practices Stable Value and Book Value Equalizer We will not select or recommend broker-dealers for stable value Separate Account clients or Book Value Equalizer Separate Account clients. We typically do not aggregate client securities transactions for stable value and Book Value Equalizer Separate Account clients because the investments in which such Separate Accounts invest are typically negotiated specifically for the client with the counterparty. However, in the event we have the opportunity to aggregate client securities transactions, we will do so if we believe such aggregation will assist in obtaining favorable commission rates or other transaction costs, or otherwise will be beneficial for the client. Equity and Fixed Income We also generally will not select or recommend broker-dealers for Separate Account clients investing through one of our equity or fixed income strategies because such function typically will be carried out by the third-party managers with day-to-day investment discretion over the client's Separate Account. However, for certain fixed income strategies, we will exercise investment discretion over the portfolio securities in all or a portion of the client's Separate Account. For these strategies, we will select the broker-dealers for transactions in the fixed income securities. In selecting such broker-dealers and determining the reasonableness of their compensation, we will generally consider the following factors: Financial stability Industry reputation Commission schedule Trade execution service quality and performance (including settlement quality) Any experience our personnel may have with the broker-dealer 23 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Information available through a service to which we have access, such as FINRA's CRD BrokerCheck Publicly available news reports Reports from third-party vendors regarding best execution For these fixed income strategies, we will aggregate client securities transactions when we have the opportunity to do so if we believe such aggregation will assist in obtaining favorable commission rates or other transaction costs, or otherwise will be beneficial in obtaining best execution. We do not recommend, request or require clients to direct us to execute transactions through any specified broker-dealer. Item 13 Review of Accounts Account Reviews As part of the advisory services we offer to Separate Account clients, we will conduct ongoing analyses of investments and performance of the Separate Accounts. Where applicable, we also will review the firms that provide services to the Separate Accounts, such as the third-party GIC issuers and any third-party managers that will exercise investment discretion. The reviews will be conducted by our investment professionals, specifically, Directors and Vice Presidents who typically hold the Chartered Financial Analyst designation. Account Reporting We, or our designee, will generally provide a monthly written report to clients, which may be modified based on client-specific requests. The reports typically reflect all investments and summary characteristics of the Separate Account during the reporting period. Our personnel are also available to consult with Separate Account clients upon request. Item 14 Client Referrals and Other Compensation We will not receive an economic benefit from anyone who is not a client for providing Separate Account advisory services. We do not pay third-parties for advisory client referrals. However, we will compensate certain employees of us or our corporate parent, MissionSquare Retirement, for successful solicitations of Separate Account clients. This structure creates an incentive for such employees to recommend our Separate Account advisory services based on the compensation they will receive rather than a client's particular investment needs. We structure all endorsements and 24 Docusign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 testimonials related to our investment advisory services in accordance with applicable law. Item 15 Custody Separate Account clients can select the third-party to serve as the qualified custodian for their Separate Account, or in our investment advisory agreement they can delegate the responsibility to select the qualified custodian to us. When we assume responsibility to select the qualified custodian for the client's Separate Account, we receive no monetary compensation from the custodian we select, but the custodian makes available to us products and services that include research, software, and reporting services, which we can use to service any of our client accounts. The availability of these products and services from the custodian benefits us because we do not have to produce or purchase them. The availability of these products and services also creates an incentive for us to select the custodian for our clients based on the benefits we receive. The fees charged by the custodian may be higher than those obtainable from other providers for like services, and we will pay such fees only as expressly agreed with the client in our investment advisory agreement. Separate Account clients will receive account statements directly from the qualified custodian for their account at least quarterly. Clients should carefully review those statements when they receive them. We also urge clients to compare the account statements that they receive from the qualified custodian with any periodic Separate Account statements or reports that they receive from us. Item 16 Investment Discretion We will accept discretionary investment authority over a Plan Sponsor's Separate Account pursuant to an investment advisory agreement, and we will manage each Separate Account based on an investment policy statement or investment guidelines which are developed by or in conjunction with the Plan Sponsor. For stable value Separate Account and Book Value Equalizer Separate Account clients, we typically will exercise investment discretion over the portfolio securities in which such Separate Accounts invest, including the authority to enter into one or more Guaranteed Investment Contracts ("GICs") on behalf of the Plan Sponsor, pursuant to the terms of the investment advisory agreement. With respect to stable value Separate Accounts, we also will exercise discretion with respect to the selection and oversight of third-party wrap providers and managers, and the establishment of investment guidelines for such managers, 25 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 within the constraints of the Separate Account's broader investment guidelines approved from time to time by Plan Sponsors. For Separate Account clients investing through one of our equity and fixed income strategies, we will exercise investment discretion in the selection and oversight of one or more third-party managers that manage the assets of such Separate Accounts. With respect to certain fixed income strategies, we also will exercise investment discretion in the purchase and sale of fixed income securities for all or a portion of the client's Separate Account. Item 17 Voting Client Securities Separate Account clients typically will delegate proxy voting authority with respect to the securities in their Separate Account to us. However, certain Separate Accounts may not invest in voting securities. Our Proxy Voting Policies and Procedures apply to all accounts over which we have and exercise voting power with respect to client securities. Where we delegate our investment management discretion to a third-party manager, we also typically delegate proxy voting authority to such manager, as discussed below. Our Proxy Voting Unless the client provides specific voting instructions to us by contacting us at 202-875-0508, it is our guiding principle to vote client proxies for the exclusive benefit of and in the best economic interests of the client, that is, in the manner that we believe is most likely to maximize total return to the client as investor in the securities being voted. We are responsible for identifying any material conflicts of interest, analyzing and evaluating particular proposals presented for vote, and determining when and how client proxies should be voted in accordance with the general rules and criteria set forth in the Proxy Voting Guidelines. Our Proxy Voting Policies and Procedures set forth specific voting instructions for certain shareholder events associated with registered mutual funds, providing instructions on how to vote for each event. However, the Guidelines are not exhaustive and do not cover all potential voting issues. We will handle situations not covered by the Guidelines in accordance with the guiding principle stated above. We are not bound to strictly adhere to the Guidelines and may seek voting instructions from the client. A possible material conflict of interest could exist when the matter being voted has a material impact on us or one of our affiliated companies, which could arise, 26 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7CFF5255990 for example, if we were responsible for voting a proxy on behalf of a client for a security that is also held in the corporate portfolio of our corporate parent, MissionSquare Retirement. In the event we determine there is a material conflict of interest that may affect our judgment on a particular vote, we may vote the proxy only if our Proxy Voting Guidelines specify how such matters generally will be voted, that is, the guidelines state that votes generally will be cast "for" or against" or "abstain" on that type of proposal. If the Guidelines do not indicate how the vote should be cast, we either will seek voting instructions or a waiver of the conflict from the advisory client, vote the shares in the same proportion as the vote of all other holders of such security (if this option is available to us), or refrain from voting. Third-Party Investment Manager Proxy Voting Where we select one or more third-party investment managers for the client's Separate Account, we will delegate the authority and responsibility for voting proxies with respect to the portfolio securities of the Separate Account to the third-party manager. We will review and evaluate the proxy voting policies and voting record of each third-party manager as part of our initial scrutiny and ongoing oversight of each manager. We do not currently expect to be called on to vote proxies for Separate Account clients where that responsibility has been delegated to a third-party manager. If that were to occur, we would vote such proxies on a case-by-case basis, following the guidelines described in our Proxy Voting Policies and Procedures and, where appropriate, taking into account the principles set forth in the proxy voting policies of the investment manager for the portion of the Separate Account that holds the security to be voted. More Information on Proxy Voting Clients may obtain information about how relevant proxies were voted as well as obtain a copy of our Proxy Voting Policies and Procedures upon request by contacting us at 202-875-0508. Item 18 Financial Information Not Applicable. 27 Docuslgn Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 MissrnSquare INVESTMENTS Part 2B of Form ADV: Brochure Supplement For Institutional Separate Account Advisory Services February 23, 2024 Karen Chong-Wulff, CFA, CAIA Oliver Meng, CFA, CAIA, FRM MissionSquare Investments 777 North Capitol Street, NE Washington, DC 20002 202-875-0508 https://investments.missionsq.org This brochure supplement provides information about Karen Chong-Wulff and Oliver Meng that supplements the MissionSquare Investments ("MSQI") Institutional Separate Account Advisory Services brochure. You should have received a copy of that brochure. Please contact us at 202-875-0508 if you did not receive MSQI's brochure or if you have any questions about the contents of this supplement. DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7GFF5255990 TABLE OF CONTENTS Name of Supervised Person Page No. Karen Chong-Wulff, CFA, CAIA 2 Oliver Meng, CFA, CAIA, FRM 4 Page 11 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Karen Chong-Wulff, CFA, CAIA 202) 962-8204 ITEM 2: Born 1960 Educational Background And National University of Singapore Business Experience Bachelor of Accountancy, 1981 Washington State University M.B.A. Finance, 1986 2007 - Present: MissionSquare Investments(MSQI),Vice President, Investments MissionSquare Retirement, Managing Vice President, Fixed Income 1995 -2007: DuPont Capital Management, Director, Stable Value Investments ITEM 3: There are no legal or disciplinary issues for Ms. Chong-Wulff. Disciplinary Information ITEM 4: In addition to her role with MSQI, Ms. Chong-Wulff is also Managing Vice President, Fixed Other Business Income for MissionSquare Retirement. MissionSquare Retirement is an SEC registered Activities investment adviser and is the corporate parent of MSQI. MissionSquare Retirement provides retirement plan administration services to clients of MSQI's Institutional Separate Account Advisory Services. In addition to her roles with MissionSquare Retirement and MSQI, Ms. Chong-Wulff is a member of the Board of The Stable Value Investment Association (SVIA). Established in 1990, The Stable Value Investment Association is a non-profit organization dedicated to educating retirement plan sponsors and the public about the importance of saving for retirement and the contribution stable value can make toward a financially secure retirement. Ms. Chong-Wulff is not actively engaged in any other investment-related business or occupation, or other business or occupation that represents a substantial amount of her time or income. ITEM 5: Ms. Chong-Wulff does not receive any economic benefit(such as a sales award or other Additional prizes)other than her regular salary and bonus for providing advisory services. Compensation ITEM 6: Oliver Meng serves as Ms. Chong-Wulff's backup in her absence and is authorized to Supervision administer the day-to-day portfolio management duties that are normally performed by Ms. Chong-Wulff. Please see the attached Brochure Supplement for Mr. Meng. Wayne Wicker is the immediate supervisor of Ms. Chong-Wulff and provides general supervision of advice. Electronic and/or printed copies of files and clients reports pertaining to client advice are maintained on premises and are available for Mr.Wicker's supervisory activities. Wayne Wicker, CFA MissionSquare Investments, Senior Vice President&Chief Investment Officer 202)962-4640 Supplemental The Chartered Financial Analyst(CFA)designation is approved for use by investment Information professionals who have undertaken a rigorous three year course of study and passed a series of three annual examinations offered by the CFA Institute. In addition, candidates for the CFA designation must accrue four years(48 months)of qualified work experience as an investment professional or a combination of education and work experience acceptable by the CFA Institute. The investment professional must become a member of the CFA Institute and apply for membership to a local CFA member society. Continued use of the CFA designation requires adherence to the CFA Institute's Code of Ethics and Standards of Professional Conduct.The CFA Institute also recommends participation in ongoing continuing education related to the investment profession. Page 12 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 The Chartered Alternative Investment Analyst(CAIA)designation is a professional designation administered by the Chartered Alternative Investment Analyst Association to establish an educational standard for individuals that specialize in the area of alternative investments.The CAIA designation is approved for use by investment professionals who have undertaken a rigorous, self-study education program and have passed two levels of qualifying exams.The Level I and Level II exams are offered twice each year giving candidates the opportunity to earn the CAIA designation within a single year. In addition, candidates for the CAIA designation must have four years of relevant professional experience or a combination of education(bachelor's degree)and more than one year of work experience.The investment professional must become a member of the CAIA Association.Continued use of the CAIA designation requires annual adherence to the CAIA Association's Candidate and Member Agreement.The CAIA Association also recommends participation in a local CAIA Chapter. Page 1 3 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7C1-F5255990 Oliver Meng, CFA, CAIA, FRM 202) 962-6930 ITEM 2: Born 1974 Educational Background And Nankai University Business Experience Bachelor of Arts in International Economics and Business, 1996 Wake Forest University M.B.A. Finance, 1999 2011 - Present: MissionSquare Investments(MSQI), Director, Investments 2020- Present: MissionSquare Retirement, Director, Senior Fund Manager 2014-2020: MissionSquare Retirement, Senior Fund Manager 2011 -2014: MissionSquare Retirement, Senior Investment Risk Manager 2007-201 1: Fannie Mae, Portfolio Analyst 2001-2007: Capital One, Finance Manager 1999-2001: Zurich Insurance, Product Manager ITEM 3: There are no legal or disciplinary issues for Mr. Meng. Disciplinary Information ITEM 4: In addition to his role with MSQI, Mr. Meng is also Director, Senior Fund Manager for Other Business MissionSquare Retirement. MissionSquare Retirement is an SEC registered investment adviser Activities and is the corporate parent of MSQI. MissionSquare Retirement provides retirement plan administration services to clients of MSQI's Institutional Separate Account Advisory Services. Mr. Meng is not actively engaged in any other investment-related business or occupation, or other business or occupation that represents a substantial amount of his time or income. ITEM 5: Mr. Meng does not receive any economic benefit(such as a sales award or other prizes)other Additional than his regular salary and bonus for providing advisory services. Compensation ITEM 6: Karen Chong-Wulff is the immediate supervisor of Mr. Meng and provides general supervision Supervision of advice. Electronic and/or printed copies of files and client reports pertaining to client advice are maintained on premises and are available for Ms. Chong-Wulff's supervisory activities. Ms. Chong-Wulff also serves as Mr. Meng's backup in his absence and is authorized to administer the day-to-day portfolio management duties that are normally performed by Mr. Meng. Karen Chong-Wulff, CFA, CAIA MissionSquare Investments,Vice President, Investments 202)962-8204 Supplemental The Chartered Financial Analyst(CFA)designation is approved for use by investment Information professionals who have undertaken a rigorous three year course of study and passed a series of three annual examinations offered by the CFA Institute. In addition, candidates for the CFA designation must accrue four years(48 months)of qualified work experience as an investment professional or a combination of education and work experience acceptable by the CFA Institute. The investment professional must become a member of the CFA Institute and apply for membership to a local CFA member society. Continued use of the CFA designation requires adherence to the CFA Institute's Code of Ethics and Standards of Professional Conduct.The CFA Institute also recommends participation in ongoing continuing education related to the investment profession. The Chartered Alternative Investment Analyst(CAIA)designation is a professional designation administered by the Chartered Alternative Investment Analyst Association to establish an educational standard for individuals that specialize in the area of alternative investments.The CAIA designation is approved for use by investment professionals who have undertaken a rigorous, self-study education program and have passed two levels of qualifying exams.The Page 14 DocuSign Envelope ID:699D6644-12E9-44D 1-8FEA-C7CFF5255990 Level I and Level II exams are offered twice each year giving candidates the opportunity to earn the CAIA designation within a single year. In addition, candidates for the CAIA designation must have four years of relevant professional experience or a combination of education (bachelor's degree)and more than one year of work experience.The investment professional must become a member of the CAIA Association. Continued use of the CAIA designation requires annual adherence to the CAIA Association's Candidate and Member Agreement.The CAIA Association also recommends participation in a local CAIA Chapter. The Financial Risk Managers(FRM)designation is accredited by the Global Association of Risk Professionals(GARP).The FRM certification requires passing a two-part exam and completing two years of work experience in financial risk management. FRMs typically specialize in assessing risk for banks, insurance companies, accounting firms, regulatory agencies, and asset management firms. FRM certified professionals are encouraged to participate in the program to stay up to date on current issues and maintain the advanced level of proficiency demonstrated during the certification process. Page 15 DocuSlgn Envelope ID:699D6644-12E9-44D1-8FEA-C7GFF5255990 Protective (ID PROTECTIVE LIFE INSURANCE COMPANY / P.O. BOX 2606 / BIRMINGHAM,ALABAMA 35202 A STOCK COMPANY GROUP ANNUITY GUARANTEED INVESTMENT CONTRACT APPLICATION Contractholder: City of Orange Plan:City of Orange 457 Plan Separate Account: Plan assets assigned to MissionSquare Investments in its capacity as an investment adviser, including, but not limited to, this Group Annuity Guaranteed Investment Contract. City of Orange (the"Contractholder") hereby makes application to Protective Life Insurance Company Protective") for a Group Annuity Guaranteed Investment Contract, Contract number GA XXXX, the terms of which are hereby approved and accepted by the Contractholder to take effect on the Effective Date specified in the Contract. It is agreed that this application supersedes any application for this Contract previously signed by the Contractholder, that any documents specified below and attached hereto are a part of the application, and that this application is a part of the entire Contract. Attached documents: Endorsement GIC-E1 10/05 Guaranty Association Notice Vantagepoint Investment Advisers, LLC, d/b/a MissionSquare Investments, solely in its capacity as Investment Adviser on behalf of the Contractholder with respect to the Separate Account and not in its individual corporate capacity By: Date Signature and Title) Form GIC-APP-1A Page 1 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Protective tio PROTECTIVE LIFE INSURANCE COMPANY / P.O. BOX 2606 / BIRMINGHAM, ALABAMA 35202 A STOCK COMPANY GROUP ANNUITY GUARANTEED INVESTMENT CONTRACT Non-Participating In consideration of the application for this Contract and the Contractholder's payments as provided herein, Protective Life Insurance Company ("Protective") agrees to make payments under this Contract subject to and in accordance with its terms, and issues this Contract to: City of Orange the "Contractholder") This Contract shall be delivered in and construed according to the laws of the State of California. Contract Number: GA XXXX Effective Date: XXXX Protective Life Insurance Company By: Attest: Date: This Contract is hereby accepted by the Contractholder as issued. Contractholder hereby agrees to the terms and provisions of this Contract. Vantagepoint Investment Advisers, LLC, d/b/a MissionSquare Investments, solely in its capacity as Investment Adviser on behalf of the Contractholder with respect to the Separate Account and not in its individual corporate capacity By: Attest: Title: Date: Form GIC-001-A Page 1 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7CFF5255990 TABLE OF CONTENTS Page Section I Definitions 3 Section II Contract Summary 7 Section III - Deposit Account 8 Section IV - Withdrawals 10 Section V - Annuity Purchase 12 Section VI - Termination 15 Section VII - General Provisions 17 Form GIC-001-A Page 2 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 SECTION I DEFINITIONS Unless otherwise stated, references in this Contract to Paragraphs and Sections are to paragraphs and sections in this Contract. 1.01 Actual Contributions Actual Contributions means the net dollar amount of Contributions made to the Deposit Account during the Window Period. The net dollar amount is arrived at by subtracting the sum of all withdrawals made during the Window Period, plus the sum of any Market Value Adjustments or other amounts owing by Contractholder, from the sum of all Contributions made during the Window Period. 1.02 Annuitant Annuitant means the owner of an Annuity purchased under this Contract. 1.03 Annuity Annuity means a Participant's periodic benefit which may be purchased under this Contract by the Contractholder. The Contractholder is under no obligation to purchase Annuities. 1.04 Annuity Commencement Date Annuity Commencement Date is the date on which the Annuity payments begin. The Annuity Commencement Date must be on or before the Annuitant's 85th birthday, unless otherwise approved by Protective. It may be changed, subject to approval by Protective, if written notice is received by Protective at least 30 days prior to the proposed Annuity Commencement Date. 1.05 Annuity Payment Option Annuity Payment Option means any one of the options described in Paragraph 5.02. 1.06 Annuity Purchase Value Annuity Purchase Value means the amount available to provide Annuity payments. 1.07 Automated Advice and Management Program Automated Advice and Management Program means an automated investment advice or management service provided to Participants that can recommend or enact fund allocation changes on behalf of Participants. Automated Advice and Management Programs include but are not limited to the following programs: the MissionSquare Retirement Asset Allocation Administration Service, the MissionSquare Retirement Automatic Rebalance Program, and the MissionSquare Retirement Managed Accounts and Fund Advice Program. 1.08 Asset Allocation Fund Asset Allocation Fund means a multisector fund. Asset Allocation Fund includes but is not Form GIC-001-A Page 3 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 limited to the following funds: the MissionSquare Retirement Target Funds. 1.09 Beneficiary The person or persons named in an Annuity purchased under this Contract as the owner(s)of the Annuity after the death of the previous Annuitant. 1.10 Benefit Benefit means any payment to which a Participant becomes entitled under the terms of the Plan attributable to death, permanent and total disability, attainment of retirement age, the terms of a "qualified domestic relations order" within the meaning of Section 414(p)(1)(A) of the Code, demonstrable financial hardship as permitted by the Plan, or termination of employment, as well as funds used to fund reimbursement of qualified medical expenses as defined in Section 213(d) of the Internal Revenue Code of 1986, as amended, in-service withdrawals and loans to the extent permitted under the Plan. Unless otherwise specified in Paragraph 4.06, a Benefit shall not include any Contractholder Withdrawals. If otherwise specified in Paragraph 4.06, payments resulting from Contractholder Withdrawals will be considered Benefits, provided, however, that the cumulative Benefits resulting from such Contractholder Withdrawals may not exceed the limits specified in Paragraph 4.06. 1.11 Business Day Business Day means any day Protective and the Federal Reserve Wire Transfer System are open for business. 1.11 a Cash Buffer Cash Buffer means the portion of the Separate Account invested in cash and cash equivalents such as Investment Company Act Rule 2a-7 money market funds or short-term investment funds subject to regulation by the Office of the Comptroller of the Currency. 1.12 Competing Investment Option A Competing Investment Option means an investment option available to Participants under the Plan which is primarily invested in fixed-income securities with an average or target duration of less than two years and has a stable return, excluding the MissionSquare PLUS Fund,Asset Allocation Funds,and self-directed brokerage accounts. An otherwise Competing Investment Option will be considered a Non-Competing Investment Option only if (i) direct transfers from or to the otherwise Competing Investment Option are prohibited, or (ii) the transfer was made pursuant to an Automated Advice and Management Program. 1.13 Contractholder Contractholder is the Contractholder named in Section II of this Contract. 1.14 Contractholder Withdrawals Form GIC-001-A Page 4 Docuslgn Envelope ID:699D6644-12E9-44D1-8FEA-G7GFF5255990 Contractholder Withdrawals are withdrawals that are not Participant Withdrawals. Such withdrawals include, but are not limited to, Participant-initiated withdrawals directly or indirectly resulting from corporate actions such as: layoffs or other temporary breaks in service under the Plan; spinoffs, divestitures, dissolutions, mergers, the sale of all or substantially all of the assets of the Employer, the bankruptcy, insolvency, assignment for the benefit of creditors or reorganization of the Employer or any similar corporate action; the relocation, closing or sale of a facility or division of the Employer; retirement incentive programs; partial or total Plan terminations or material alterations to the Plan; the creation of Competing Investment Option(s), or communications to Participants which, in Protective's sole discretion, could reasonably be foreseen to have an adverse effect upon the amount or frequency of Directed Transfers or contributions into the Stable Value Option; the liberalization of the Plan provisions pertaining to transfers or withdrawals; or a change in asset allocation in Employer or Trustee allocated Plans. 1.15 Contribution Contribution means the Plan monies received by Protective from the Contractholder under this Contract. 1.16 Deficiency Deficiency means the amount by which Actual Contributions are less than the Minimum Actual Contribution Limit. 1.17 Deposit Account Deposit Account means a record account maintained by Protective of the Contractholder's Contribution(s) and transactions affecting it under this Contract. The Deposit Account serves as the record of indebtedness owing to the Contractholder, subject to the terms of this Contract. 1.18 Directed Transfer Directed Transfer means a withdrawal resulting from a Participant-initiated request to transfer assets attributable to such Participant from the Stable Value Option to a Non-Competing Investment Option pursuant to the Transfer Provisions of the Plan. 1.19 Effective Date Effective Date means the date stated in Section II of this Contract. 1.20 Employer Employer means the entity(ies), corporation(s) or firm(s) named as Employer(s) in the Plan and any successor by change of name, merger, purchase of stock or purchase of assets. 1.21 Expense Charge Expense Charge means the annual administrative charge payable by the Contractholder to Protective. The Deposit Account will accrue and compound Expense Charges daily to calculate an annual effective rate equal to the Expense Charge Rate shown in Section II. Form GIC-001-A Page 5 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7GFF525599O 1.22 Equalizer GIC Discount Equalizer GIC Discount means the beginning deposit account balance as stated in Section II, less the Contribution. 1.23 Guaranteed Interest Rate Guaranteed Interest Rate means the interest rate stated in Section II. Such interest rate is expressed as the effective annual interest rate obtained through daily compounding. 1.24 Investment Adviser Vantagepoint Investment Advisers, LLC, d/b/a MissionSquare Investments. 1.25 Maturity Date Maturity Date means the date this Contract matures as stated in Section II. 1.26 Maximum Actual Contribution Limit Maximum Actual Contribution Limit means the maximum Actual Contribution as stated in Section II. 1.27 Minimum Actual Contribution Limit Minimum Actual Contribution Limit means the minimum Actual Contribution as stated in Section II. 1.28 Participant Participant means any individual, including but not limited to, a retiree, terminated employee or beneficiary (including a qualified dependent, qualified child, or spouse for reimbursements of qualified medical expenses), covered under the Plan. 1.29 Participant Withdrawal Participant Withdrawal is any withdrawal from the Deposit Account for payment of Benefits including the purchase of an Annuity) or Directed Transfers. 1.30 Plan Plan means the Plan named in Section II of this Contract which is in effect on the Effective Date. 1.31 Protective Protective means Protective Life Insurance Company and its successors or assigns. 1.32. Separate Account Plan assets assigned to MissionSquare Investments in its capacity as an investment adviser, Form GIC-001-A Page 6 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 including, but not limited to, this Group Annuity Guaranteed Investment Contract. 1.33 Stable Value Option Stable Value Option means the Separate Account investment option available under the Plan which this Contract funds in part. 1.34 Transfer Provisions Transfer Provisions means the provisions of the Plan providing for the withdrawal of funds under this Contract and transfer of such funds to another funding vehicle. Transfers must be at the sole direction of the Participant. 1.35 Window Period Window Period means the period of time during which the Contractholder may make Contributions. Form GIC-001-A Page 7 Docusign Envelope ID:699D6644-12E9-44D1-8FEA-G7CFF5255990 SECTION II CONTRACT SUMMARY CONTRACT NUMBER: GA XXXX CONTRACTHOLDER: City of Orange PLAN: City of Orange 457 Plan SEPARATE ACCOUNT: Plan assets assigned to MissionSquare Investments in its capacity as an investment adviser, including, but not limited to, this Group Annuity Guaranteed Investment Contract EFFECTIVE DATE: XXX WINDOW PERIOD: Begins: XXX Ends: XXX MATURITY DATE: XXX MINIMUM ACTUAL CONTRIBUTION LIMIT: XXX MAXIMUM ACTUAL CONTRIBUTION LIMIT: XXX EQUALIZER GIC DISCOUNT XXX BEGINNING DEPOSIT ACCOUNT XXX GUARANTEED INTEREST RATE: X.XX% EXPENSE CHARGE RATE: 0.00% ANNUITY PURCHASE RATES: Per Paragraph 5.03 INTEREST PAYMENT DATES: See Scheduled Withdrawals Form GIC-001-A Page 8 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7GFF5255990 SCHEDULED WITHDRAWALS: XXXXXXXXX CASH BUFFER MINIMUM PERCENTAGE: 5% CASH BUFFER MAINTENANCE PERCENTAGE:7% Form GIC-001-A Page 9 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 SECTION III DEPOSIT ACCOUNT 3.01 Deposit Account The balance of the Deposit Account on any date is equal to the sum of all Contributions, plus the Equalizer GIC Discount, less any withdrawals, plus any accrued but unpaid interest left on deposit. All withdrawals will be deducted from the Deposit Account and will cease earning interest on the date funds are paid to the Contractholder. Each Contribution becomes a part of Protective's general funds and it has the sole right to manage and control such assets. Protective's sole obligation with respect to the indebtedness represented by the Deposit Account is as set forth in this Contract. Protective makes no representations and assumes no liability as to the sufficiency of the Deposit Account to provide Benefits. Protective has no obligation to account specifically for Participant balances on an individual basis. To the extent permitted by law, Protective reserves the right to charge or set-off against the Deposit Account any debts, obligation, fee, charge, or other amount owing by Contractholder to Protective arising from this Contract, and this agreement shall be construed to be the consent of the Contractholder if consent is required by present or future statute or law. 3.02 Interest The Deposit Account will earn interest at the Guaranteed Interest Rate shown in Section II, from the Effective Date to the Maturity Date. Each Contribution will earn interest from the date Protective receives it, if received prior to 1:00 p.m. Central Time, otherwise from the day following date of receipt. Interest will be credited and compounded daily to yield an effective annual rate equal to the Guaranteed Interest Rate. If a scheduled interest or maturity payment does not fall on a Business Day or is late only by the fault of Protective, which shall be determined by Protective in its sole discretion, interest will continue to accrue at the Guaranteed Interest Rate until such interest or maturity payment is paid. 3.03 Interest Payment Protective will pay the Contractholder the interest earned since the later of the Effective Date or the date the last interest payment was made. Payments will be made on each of the Interest Payment dates shown in Section II. If no Interest Payment Dates are shown, interest will be retained in the Deposit Account until the earlier of the Maturity Date or termination of this Contract. 3.04 Contribution Limits If a Contribution causes the Actual Contributions to exceed the Maximum Actual Contribution Limit, Protective will return such excess within one week of the date of such Contribution. Any interest accrued by excess Contributions will be returned. Return of excess Contributions will not incur a Market Value Adjustment. Form GIC-001-A Page 10 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7GFF5255990 3.05 Liquidated Damages If the Contractholder fails to make a Contribution in accordance with the terms of the Contract, or if there is a Deficiency, the Contractholder must make whole the Actual Contribution, up to at least the Minimum Actual Contribution Limit by XXX or pay to Protective liquidated damages. Such damages will be determined as specified in Paragraph 3.06 of this Contract. 3.06 Procedure For Determining Liquidated Damages Liquidated damages will be determined in accordance with the following: a) Protective will accumulate the Deficiency from the last day of the Window Period to the Maturity Date using the Guaranteed Interest Rate under this Contract. b) Protective will determine the effective annual yield to maturity as of the last business day of the Window Period for a U.S. Treasury Note or Bond (other than those issues which may be exercised at par value to satisfy Federal Estate Taxes) which has a maturing date closest to the Maturity Date. Such yield is referred to herein as the Treasury Effective Yield". c) Protective will determine the present value of the Deficiency by discounting the amount determined in (a) above back to the last day of the Window Period using an interest rate equal to the larger of(1), (2), or (3) below: 1) The Treasury Effective Yield plus 200 basis points. 2) The Treasury Effective Yield multiplied by 1.20. 3) The Guaranteed Interest Rate under this Contract. The difference between the Deficiency and the amount determined in (c) above is the amount of liquidated damages payable to Protective. Such damages are payable within 15 days after written notification is given by Protective. Protective reserves the right to deduct unpaid liquidated damages from the Deposit Account or pursue such other remedies as it deems necessary, in Protective's sole discretion. 3.07 Circumstances Under Which Liquidated Damages Are Not Payable None. Form GIC-001-A Page 11 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7CFF5255990 SECTION IV WITHDRAWALS 4.01 Notification of Participant Withdrawals The Contractholder shall notify Protective of the exact amount of any Participant Withdrawal and shall provide other information as may be required for Protective to process or verify such Participant Withdrawal. The Contractholder shall provide two days'written notice, by facsimile followed by mailed confirmation, of any such payment or transfer and shall certify to Protective that such payment or transfer is in accordance with the provisions of the Plan. Any such payment or transfer shall not be less than $500 for any wire transfer. Payments for smaller amounts will be made by check within 10 days'written notice of any such payment. Protective shall not be required to process any such payment or transfer more frequently than five times during any calendar month without additional charge. Any additional requests for withdrawals will be charged an administrative fee of$25.00 per request. 4.02 Notification of Contractholder Withdrawals The Contractholder shall notify Protective of the exact amount of any Contractholder Withdrawal no later than thirty days prior to the date of payment of said Contractholder Withdrawal and shall provide other information as may be required for Protective to process or verify such payment. Such withdrawal will be subject to the provisions of Paragraphs 4.04 and 4.05. 4.03 Withdrawal Method Any withdrawal from the Stable Value Option will be made according to the following hierarchy: 1) Current cash flow and Cash Buffer 2) Other assets in the Separate Account including this GIC contract 4.04 Market Value Adjustment Except for withdrawals expressly permitted without Market Value Adjustment by the provisions of Paragraph 4.06, any amount withdrawn will be subject to a Market Value Adjustment. The amount of the Market Value Adjustment will be derived in accordance with the provisions of Paragraphs 4.04 and 4.05. The amount paid from the Deposit Account will be the amount requested less the Market Value Adjustment. If the amount withdrawn is paid without Market Value Adjustment and it is reasonably determined by Protective, in its sole discretion, within ninety (90) days of withdrawal that a Market Value Adjustment should have been deducted from such withdrawal, such Market Value Adjustment will be deducted from the Deposit Account as of the date of the withdrawal to which it applies. If the amount of the Deposit Account is not sufficient, Contractholder agrees to pay to Protective any portion of the Market Value Adjustment not deducted within 15 days after notification is given by Protective. 4.05 Procedure For Determining Market Value Adjustment Market Value Adjustments will be determined in accordance with the following: Form GIC-001-A Page 12 DocuSign Envelope ID:699D6644-12E9-44131-8FEA-G7CFF5255990 a) Protective will accumulate the amount withdrawn (or the Deposit Account balance if the Contract is to be terminated prior to the Maturity Date)from the date of distribution to the Maturity Date using the Guaranteed Interest Rate under this Contract. b) Protective will determine the effective annual yield to maturity one business day prior to the date of distribution for a U.S. Treasury Note or Bond (other than those issues which may be exercised at par value to satisfy Federal Estate Taxes) which has a maturing date closest to the Maturity Date. Such yield is referred to herein as the Treasury Effective Yield". c) Protective will determine the market value by discounting the amount determined in a) above back to the date of distribution using an interest rate equal to the larger of 1), (2), or (3) below: 1) The Treasury Effective Yield plus 200 basis points. 2) The Treasury Effective Yield multiplied by 1.20. 3) The Guaranteed Interest Rate under this Contract. The difference between the amount withdrawn and the market value as determined in (c) above is the Market Value Adjustment. Such Market Value Adjustment will be deducted from the amount withdrawn, or deducted from the Deposit Account pursuant to Section 4.04, and the remaining amount will then become payable. 4.06 Withdrawals Permitted Without Market Value Adjustment Amounts withdrawn on a pro rata basis are not subject to adjustment provided that(a) Normal Sources of Liquidity defined herein account for a percentage of the Deposit Account plus the Cash Buffer that is less than the Cash Buffer Minimum Percentage; (b) the total amount withdrawn does not cause Normal Sources of Liquidity to exceed the Cash Buffer Maintenance Percentage as a percentage of the Deposit Account plus the Cash Buffer on the date of the withdrawal; and (c) notice of the withdrawal is given as follows: i) Withdrawals made to satisfy bona fide Benefits and transfers to non-competing investment options, including transfers pursuant to an Automated Advice and Management Program, are permitted without adjustment provided that two days' written notice is given. Normal Sources of Liquidity" is defined as current cash flow and the Cash Buffer. Form GIC-001-A Page 13 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7UFF5255990 SECTION V ANNUITY PURCHASE 5.01 Annuity Purchase The Contractholder may provide Benefits under the Plan by purchasing annuities from Protective. The amount of such Annuity shall be determined by the Contractholder in accordance with the terms of the Plan. Before any Annuity can be purchased the Contractholder must advise Protective, in writing, as to the event giving rise to the Benefit and provide such information as Protective shall require to effect such purchases. The Annuity Contract will be owned by the Participant and will specify the dates and amounts of payments, and all other terms and conditions of the Annuity. Such payments will begin on the date determined by the Contractholder, but must be the first day of a calendar month. Any Annuity is subject to any limitations in the Plan required by the provisions of Federal Income Tax Regulation 1.401-4(c) and any other regulations amending, supplementing or replacing said regulation. 5.02 Annuity Payment Options Protective will apply the Annuity Purchase Value less any applicable premium taxes according to the Annuity Payment Option elected. Any payments Protective makes under any Annuity Payment Option shall discharge Protective's liability to the extent of such payment. Annuitant may elect to have all or part of the Annuity Purchase Value applied on the Annuity Commencement Date under any of the Annuity Payment Options described below. Elections of any of these options must be made in writing to Protective 30 days prior to the date such election is to become effective. Generally, the first payment under any Annuity Payment Option will be made one month following the Annuity Commencement Date. Subsequent payments shall be made in accordance with the manner of payment selected. Proof of the Annuitant's age is required before the first payment will be made under an Annuity Payment Option involving lifetime payments. If any Annuitant dies on or after the Annuity Commencement Date,the Beneficiary will become the new Annuitant. If any Annuitant dies on or after the Annuity Commencement Date and before all of the Benefits under the Annuity Payment Option selected have been paid, any remaining portion of such Benefits will be paid out to the Beneficiary at least as fast as under the Annuity Payment Option in effect when the Annuitant died. Any Annuity affected under this Contract may not be surrendered after the commencement of Annuity payments. Annuity Payment Options that may be elected are those described below: Form GIC-001-A Page 14 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 Annuity Payment Options Option 1 - Payment for a Fixed Period: Equal payments will be made for any period of not less than 5 nor more than 30 years. The amount of each payment depends on the total amount applied, the period selected and the monthly payment rates Protective is using when the first payment is due. Option 2 - Life Income with Payments for a Guaranteed Period: Equal payments are based on the life of the named Annuitant. Payments will continue for the lifetime of that person with payments guaranteed for not less than 5 nor more than 30 years. Payments stop at the end of the selected guaranteed period or when the named person dies, whichever is later. Option 3 - Payments for a Fixed Amount: Equal payments will be made for an agreed fixed amount. The amount of each payment may not be less than $10 for each $1,000 applied. Interest will be credited each month on the unpaid balance and added to it. This interest will be at a rate set by Protective, but not less than an effective rate of 3% per year. Payments will continue until the amount Protective holds runs out. The last payment will be for the balance only. Option 4 - The total amount applied may be used to purchase an Annuity of any kind issued by Protective on the date the option is elected. If this option is selected, the rates applicable to such Annuity shall be those in effect at the time of purchase. All elected Annuity Payment Options must comply with current federal and state statutes and Internal Revenue Service Regulations. Annuity Tables: The attached Annuity Tables show the dollar amount for the monthly payments for each $1,000 applied. The tables are based on the 1983 Individual Annuity Mortality Table A projected 10 years with an effective interest rate at 3% per annum. Form GIC-001-A Page 15 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7CFF5255990 5.03 MINIMUM MONTHLY PAYMENT RATES FOR EACH $1,000 APPLIED OPTION 1 TABLE OPTION 2 TABLE Payments for a Life Income with Payments Fixed Period for a Guaranteed Period Monthly Age of 10 Years 20 Years Years Payment Payee Male Female Male Female 5 17.95 59 4.65 4.19 4.38 4.07 6 15.18 60 4.76 4.28 4.45 4.14 7 13.20 61 4.87 4.37 4.52 4.21 8 11.71 62 4.99 4.46 4.59 4.28 9 10.56 63 5.11 4.57 4.66 4.35 10 9.64 64 5.24 4.67 4.73 4.43 11 8.88 65 5.37 4.79 4.80 4.50 12 8.26 66 5.52 4.91 4.87 4.58 13 7.73 67 5.66 5.04 4.93 4.66 14 7.28 68 5.82 5.17 5.00 4.74 15 6.89 69 5.98 5.32 5.06 4.81 16 6.54 70 6.14 5.47 5.11 4.89 17 6.24 71 6.31 5.63 5.17 4.96 18 5.98 72 6.49 5.80 5.22 5.03 19 5.74 73 6.67 5.97 5.26 5.09 20 5.53 74 6.85 6.16 5.30 5.15 21 5.33 75 7.03 6.35 5.34 5.21 22 5.16 76 7.22 6.54 5.37 5.26 23 5.00 77 7.40 6.75 5.40 5.30 24 4.85 78 7.58 6.95 5.43 5.34 25 4.72 79 7.76 7.18 5.45 5.37 26 4.60 80 7.94 7.73 5.46 5.40 27 4.49 81 8.11 7.58 5.48 5.43 28 4.38 82 8.27 7.78 5.49 5.45 29 4.28 83 8.43 7.98 5.50 5.47 30 4.19 84 8.57 8.17 5.51 5.48 85 8.71 8.34 5.51 5.50 Rates for monthly payments for ages not shown in the above Tables will be calculated on the same basis as those shown and may be obtained from Protective. The basis for these calculations is the 1983 Individual Annuity Mortality Table A projected 10 years with interest at 3.00%. 5.04 Misstatements If any fact pertaining to the purchase of an Annuity has been misstated, or in the event of a clerical error, such Annuity will be adjusted to reflect the correct facts. Such adjustment will be as provided by the Annuity Contract purchased. Protective will have no liability for any Annuity payments for which it has not received the proper consideration as determined on the basis of the correct facts. NOTE TO INSURANCE DEPARTMENTS: If a new table becomes effective, the most recently promulgated table will be used. Form GIC-001-A Page 16 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 SECTION VI TERMINATION 6.01 Termination at Maturity Date This Contract will terminate on the Maturity Date. On the Maturity Date or, if the Maturity Date does not fall on a Business Day, on the first Business Day after the Maturity Date, Protective will withdraw the balance of the Deposit Account and pay the Contractholder or other person designated by the Contractholder that amount in a single sum. 6.02 Termination By Contractholder's Election The Contractholder has, subject to the provisions of Paragraph 6.04, the right to terminate this Contract at any time by giving 30 days advance written notice to Protective. The effective date of termination will be 30 days after Protective receives such written notice or, if such notice specifies a later date, on the date specified. 6.03 Termination By Protective's Election Protective has the right to terminate this Contract upon any of the following events: a) The Contractholder's failure to agree to any amendment to the Contract which Protective must make to comply with any applicable law, regulation, or judicial determination. b) The failure of the Contractholder to make any report or provide information required by this Contract if the Contractholder does not remedy such failure within 30 days from the date Protective notifies the Contractholder thereof. c) The Contractholder, the Plan Sponsor, or any Employer or Plan official takes any action which: i) creates a new Plan investment option that is a Competing Option that, in Protective's sole discretion, has a material adverse effect on this contract; or; ii) is reasonably deemed by Protective, in its sole discretion, to have liberalized the Participants' rights to receive Benefits or make Directed Transfers in a manner that has a material adverse effect upon Protective; or iii) amends the Plan, its investment or administrative policies or takes any other action which is reasonably deemed by Protective, in its sole discretion, to materially and adversely affect Protective's rights, obligations or liabilities under this Contract. d) No amount remains in the Deposit Account. No Participant Withdrawals may be made after notice is given under this paragraph. Form GIC-001-A Page 17 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF525599O 6.04 Effect of Termination Prior to Maturity Date In the event this Contract terminates prior to the Maturity Date, the Deposit Account will be subject to a Market Value Adjustment. The amount of such Market Value Adjustment will be derived in accordance with the provisions of Paragraph 4.05 of this Contract. Protective will make payment of the Deposit Account less any Market Value Adjustment in a single sum and all obligations hereunder shall cease. Form GIC-001-A Page 18 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-U7GFF5255990 SECTION VII GENERAL PROVISIONS 7.01 Entire Contract The entire Contract is made up of this Contract, including all schedules or endorsements which are attached, together with the Contractholder's application, a copy of which is attached. No change or modification of any provision of this Contract may be made except by agreement in writing signed by the Contractholder and the President, any Vice President or Secretary of Protective. The authority for this purpose may not be delegated. Protective shall not be bound by any promise or representation affecting this Contract made at any time by any other person. The Contract may not be changed without the mutual agreement of the Contractholder and Protective. The Contract may be changed without having to obtain the consent of any Participant and such change will be binding and conclusive on each Participant. 7.02 Representations All statements made by the Contractholder will, in the absence of fraud, be deemed representations and not warranties and no false statement will void this Contract unless it is contained in the application. 7.03 Plan Document And Trustee Agreement Protective is not a party to the Plan and its obligations and liabilities are limited to those arising from this Contract. All determinations under the Plan are made by the Contractholder. Protective shall be entitled to rely conclusively on information furnished by the Contractholder whenever such determinations are made, and shall not be responsible to see that any determination made by the Contractholder is authorized by the terms of the Plan. Under no circumstances will Protective be deemed to be a trustee of the Deposit Account assets, a trustee of the Plan, the administrator of the Plan, or a fiduciary with respect to the Plan within the meaning of the Employee Retirement Income Security Act of 1974, as amended. Neither the Contractholder, the Plan administrator nor their agent will be considered to be an agent of Protective for any purpose. Protective will deal with the Contractholder in accordance with the terms of this Contract and in such manner as the Contractholder and Protective may agree, without the consent of any other person. 7.04 Ownership Ownership of the Contract and all rights of ownership are vested in the Contractholder unless otherwise provided herein. This Contract may not be assigned by the Contractholder without the written consent of Protective. This Contract may, with the written consent of Protective, be assigned to a trustee of the Plan or successor Employer. In the event the Employer is succeeded by multiple Employers, clone Contracts will be issued. Clone Contracts shall be subject to a minimum amount of$100,000, and predicated upon the underwriting approval of Protective at the time of cloning. One clone Contract shall be allowed without charge during the term of this Contract. Any additional clone Contract requests shall be charged an Form GIC-001-A Page 19 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF525599O administrative fee of $1,000 per Contract. The value of each clone Contract issued will reflect the pro rata share of this Contract, as determined by multiplying (i) the value of this Contract by(ii)the ratio that the interest of the Participants employed by each new Employer bears to the total value of the Deposit Account. Clone Contracts shall be issued substantially according to the terms and conditions of this Contract. In the event a clone Contract is not acceptable to Protective, Protective will permit the assets that would have otherwise been transferred to remain in this Contract to its scheduled maturity subject to the disbursement hierarchy described herein or repay them subject to a Market Value Adjustment, at the successor Employer's option. 7.05 Discharge of Liability Protective will be fully and finally discharged from any and all liability for any withdrawals from the Deposit Account by its payment of such withdrawal, net of any Market Value Adjustment or other amounts owing by the Contractholder, in accordance with the Contractholder's written directives. Protective will be fully and finally discharged from all liability under this Contract when the balance of the Deposit Account has been depleted. Under no circumstances will Protective pay any amounts in excess of the current Deposit Account balance. 7.06 Reports By the tenth Business Day of each month, Protective shall, at the Contractholder's option, deliver to the Contractholder a financial report. This report will set forth the details of the transactions which affected the Deposit Account during the period since the last such report. If more frequent reports are requested, an additional administrative charge of $25 per request will be made. Once each year, Protective will provide the information necessary to complete Schedule A of Form 5500. 7.07 Expense Charges Protective will invoice Expense Charges to the Contractholder on an annual basis and at Contract termination. Contractholder agrees to pay such invoices within 30 days of receipt. If any invoices remain unpaid at Contract termination, the amount of the unpaid invoices, accumulated at the Guaranteed Interest Rate, shall be deducted from any other amounts payable by Protective under this Contract. 7.08 Plan Amendments Contractholder agrees to submit all amendments or alterations to the Plan that could materially affect Protective's obligations under this Contract to Protective for approval at least thirty days prior to implementation of such changes. 7.09 Information Required The Contractholder must furnish Protective with any information which Protective reasonably deems necessary, in its sole discretion, for the performance of its obligations under the Contract. Whenever requested by Protective, the Contractholder must deliver any pertinent records or acceptable copies thereof. The Contractholder will make available to Protective all books and records of the Plan for the purpose of verifying the correctness of any amounts withdrawn and applicability of any Market Value Adjustment thereon. Protective reserves the right to conduct audits during regular business hours and at Protective's expense with respect to all withdrawals under this Contract and to assure compliance with this Contract and the Plan provisions. Form GIC-001-A Page 20 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 7.10 Payments All amounts payable to or by Protective are payable in United States currency. Subject to Section 4.01, all amounts are payable by or to Protective in immediately available funds by wire transfer, or are payable by other method as agreed to by Protective and the Contractholder. 7.11 No Equity Interest This Contract creates an indebtedness from Protective to the Contractholder, which indebtedness is subject to the terms of this Contract. This Contract does not convey to the Contractholder any participating or equity interest of any kind whatsoever in Protective or any monies, funds, or accounts of Protective. 7.12 Notices All notices to Protective shall be given first by email or by facsimile and followed by confirmation via first class mail. Notices to Protective Life Insurance Company shall be sent to the following: Protective Life Insurance Company Stable Value Products Division 2801 Highway 280 South Telephone: 205-268-1000 Facsimile: 205-268-3642 Email: stable.value@protective.com 7.13 Enforcement Protective can delay enforcing its rights under this Contract without losing them. The fact that Protective waives its right in one instance does not mean that it will waive them in other instances. 7.14 Invalidity If any provision of this Contract is invalid, the rest of the Contract will remain valid. 7.15 Arbitration The parties hereby acknowledge that this contract takes place in and substantially affects interstate commerce and that the Federal Arbitration Act permits and promotes the use of arbitration as a means of dispute resolution in matters arising from interstate commerce. Any controversy, dispute or claim by Protective, the Contractholder or its assigns (each referred to herein as "claimant"), arising out of or related to this Contract shall be submitted to binding arbitration pursuant to the provisions of the Federal Arbitration Act, 9 U.S.C. Section 1, et seq. Such arbitration shall be governed by the rules and provisions of the American Arbitration Association's Dispute Resolution Program for Insurance Claims. The arbitration panel shall consist of three (3) arbitrators, one (1) selected by Protective, one (1) selected by the claimant and one (1) selected by the arbitrators previously selected. Form GIC-001-A Page 21 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 It is understood and agreed that the arbitration shall be binding upon the claimant as well as Protective and that it may not be set aside in later litigation except upon the limited circumstances set forth in the Federal Arbitration Act. THE PARTIES HEREBY WAIVE STATUTORY RIGHTS UNDER EVERY FEDERAL, STATE, AND LOCAL LAW TO ALL DAMAGES, INCLUDING BUT NOT LIMITED TO PUNITIVE DAMAGES AND ATTORNEY'S FEES. Judgment upon the award rendered by the arbitrators may be entered in any court having jurisdiction thereof. The arbitration expenses shall be borne by the losing party or in such proportion as the arbitrators shall decide. Form GIC-001-A Page 22 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7CFF5255990 Protective 55 PROTECTIVE LIFE INSURANCE COMPANY/ P. O. BOX 2606 I BIRMINGHAM, ALABAMA 35202 ENDORSEMENT Protective Life Insurance Company ("Protective") has issued this endorsement as a part of the contract to which it is attached (the "contract"). This endorsement changes provisions of the contract. Section V entitled "Annuity Purchase" shall be deleted in its entirety, and in its place the following provision shall be substituted: Section V Annuity Purchase 5.01 Annuity Purchase The Contractholder may provide Benefits under the Plan by purchasing annuities from Protective. The Annuity Purchase Value shall be determined by the Contractholder in accordance with the terms of the Plan. Before any Annuity can be purchased the Contractholder must advise Protective, in writing, as to the event giving rise to the Benefit and provide such information as Protective shall require to effect such purchases. The Annuity contract will be owned by the Participant and will specify the dates and amounts of payments, and all other terms and conditions of the Annuity. Such payments will begin on the date determined by the Contractholder, but must be the first day of a calendar month. Any Annuity is subject to any limitations in the Plan required by the provisions of Federal Income Tax Regulation 1.401-4(c) and any other regulations amending, supplementing or replacing such regulation. 5.02 Annuity Payment Options An Annuitant may elect to have all or part of the Annuity Purchase Value applied on the Annuity Commencement Date under any of the Annuity Payment Options described below. Elections of any of these options must be made in writing to Protective 30 days prior to the date such election is to become effective. Protective will apply the amount of the Annuity Purchase Value that the Annuitant elects, less any applicable premium taxes, according to the Annuity Payment Option elected. Any amount Protective applies in accordance with the preceding sentence prior to deductions for applicable premium taxes) shall discharge Protective's liability to the extent of such payment. Generally, the first payment under any Annuity Payment Option will be made one month following the Annuity Commencement Date. Subsequent payments shall be made in accordance with the manner of payment selected. Proof of the Annuitant's age is required before the first payment will be made under an Annuity Payment Option involving lifetime payments. If any Annuitant dies on or after the Annuity Commencement Date, the Beneficiary will become the new Annuitant. For any Annuity Payment Option that depends on the life of an Annuitant, only the life of the original Annuitant will be taken into consideration. If GIC-E1 10-05 Page 1 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-G7CFF5255990 any Annuitant dies on or after the Annuity Commencement Date and before all of the Benefits under the Annuity Payment Option selected have been paid, any remaining portion of such Benefits will be paid out to the Beneficiary at least as fast as under the Annuity Payment Option in effect when the Annuitant died. Any Annuity effected under this Contract may not be surrendered after the commencement of Annuity payments. Annuity Payment Options that may be elected are those described below: Option 1 - Payment for a Certain Period: Protective will make income payments for the period the Annuitant selects from among those available at the time the Annuitant makes a selection. Payments under this Annuity Payment Option do not depend on the life of an Annuitant. Option 2 - Life Income with or Without a Certain Period: Payments are based on the life of the original Annuitant. Protective reserves the right to demand proof that the original Annuitant is living prior to making any income payment. If the option that the Annuitant selects includes a certain period, Protective will make payments for the lifetime of the original Annuitant, with payments guaranteed for the certain period the Annuitant selects. Payments stop at the end of the selected certain period or when the original Annuitant dies, whichever is later. If no certain period is selected, payments will stop upon the death of the original Annuitant no matter how few or how many payments have been made. Option 3 - Other Protective Annuity: The total amount applied may be used to purchase an Annuity of any kind issued by Protective on the date the option is elected. All elected Annuity Payment Options must comply with current federal and state statutes and Internal Revenue Service Regulations. 5.03 Annuity Purchase Rates Option 1 - Payment for a Certain Period: The guaranteed interest basis for fixed income payments is 1.5%. The following table illustrates the minimum fixed monthly Annuity payment rate for each $1,000 applied. Years Monthly Payment 5 17.28 10 8.96 15 6.20 20 4.81 25 3.99 30 3.44 Rates for Annuity periods not shown in the above table will be calculated on the same basis as those shown and may be obtained from Protective. Option 2 - Life Income with or Without a Certain Period: Purchase rates will be based on factors that Protective applies for the purchase of a comparable single premium immediate annuity contract at the time this option is selected. Monthly Annuity payments available on the date this option is selected will not be less than those provided by the application of an equivalent amount to the purchase of a single GIC-E1 10-05 Page 2 DocuSign Envelope ID:699D6644-12E9-44D1-8FEA-C7CFF5255990 premium immediate annuity contract offered by Protective on the date this option is selected to the same class of annuitants for the same annuity option. Option 3 - Other Protective Annuity: Purchase rates will be those offered by Protective for the annuity option selected at the time this option is selected. 5.04 Misstatements If any fact pertaining to the purchase of an Annuity has been misstated, or in the event of a clerical error, such Annuity will be adjusted to reflect the correct facts. Such adjustment will be as provided by the Annuity contract purchased. Protective will have no liability for any Annuity payments for which it has not received the proper consideration as determined on the basis of the correct facts. Signed for Protective as of this day of 20_ or, if no date has been entered, as of the Effective Date set forth in the contract. PROTECTIVE LIFE INSURANCE COMPANY 61./.4 9, K Deborah J. Long Secretary GIC-E1 10-05 Page 3