City of Dade City AGENDA MEMO. participants permitted. participants Currently as the plan was approved loans to are not
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1 City of Dde City AGENDA MEMO To From Honorble Myor nd Members ofthe City Commission Willim C Poe Jr City Mnger Subject Request to chnge Section74 ofthe Ntionwide 40 pln to llow lons to prticipnts Dte August It is requested tht the City Commission consider the following recommendtions informtion nd BACKGROUND It hs been requested to chnge Section 74ofthe Ntionwide 40 pln to llow for lons to prticipnts Currently s the pln ws pproved lons to re not prticipnts permitted ISSUES The current 40 pln does not llow for lons to be tken from n individul for ny reson It hs been requested tht the policy s ccount be mended to llow for lons After mny discussions with Ntionwide Retirement Solutions representtives good understnding ofthe requirements ofthe lon process First the Commission would hve to pprove the mendment to the pln If tht is to hppen the mjority of stff hs the responsibility will fll on the employee There will be lon ppliction fee of 0 lon dministrtion fee of0 nnul long with nnul vlution chrges pyments re mde with fter txdollrs through pyroll deduction nd lon mounts re minimum of000 with mximum of or 0of the prticipnt s vested interest City stff will hve to estblish policy for setting the lon interest rte see ttchment smple mendment nd lon informtion An interesting rticlei found discusses 40 k nd relted ccounts nd discourging lons from these ccounts The rticle speks to the employee mny times owing fr more thn the originl lon mount nd s result ofthe pybck schedule smller pychecks to cover the everydy expenses Ed Mierzinski ofthe US Public Interest Reserch Group insists employers should be mking it hrder not esier for employees to borrow from their retirement See ttched rticle If the mendment is pproved the lon option would be open to ll employees
2 ALTERNATIVES Approve the proposed chnge to the Ntionwide 40 pln prticipnts 2 Deny the proposed chnge to the Ntionwide 40 pln to llow lons to prticipnts to llow lons to RECOMMENDATION Irecommend denil ofthe proposed chnge to the Ntionwide 40 pln to prticipnts to llow lons FUNDING There is no required funding required ofthe City All monetry obligtions responsibility ofthe employee would be the 2
3 By Rit Zeidner k Borrowing Discourged 0 tight nd mny cught in the mortgge crisis nd t risk of losing their homes some employers re mking it esier for csh strpped workers to borrow ginst retirement ccounts But doing so hs hidden costs nd my hurt employees more thn it helps consumer dvoctes sy losing out on employer contributions nd compounded sset growth ze long term drwbcks of borrowing ginst 40 kor similr ccount But borrow ers t don know bout the more immedite costs wrns Nncy Hw of the Cbsed Pension Rights Center nonprtisn group Interest on Wshington D k lons is often t fvorble rtes Nevertheless repyment of the lon is not 40 tx deductible Tking into ccount they llowe intereston their lons nd must their with fter tx dollrs employees my wind the bck to ccounts py money fz thn took more out up owing they ccording to 2008 report to Congress by Cbsed think tnk the Center for Americn Progress Wshington D s more employees generlly re required to begin repying lons immedi fit YY Pyroll deductions Tht mens smller pycheck to cover Borrowers often re chrged lon origintion fee typiclly y percent surchrge On upwrds of lon tht mounts to 7 hve n who lse their when jobs they outstnding blnce on 40 k Employees ith consumer credit S t Provision Helps Bolster severe nce L W7 i Some business leders stimulus pln pfovisions likety pid imed t individuls But by strtegiclly coordinting with new helth little mind to severnce benefits premium subsidy some cn give dditionl id to workers they lid off without incresing their own costs s not unusul for n employer to py il or ft prt of helth insurnce premiums s ernce prt of sev greement Under the stimulus o Percentge of helth premiums Uncle pln uncle Sm will the helth insurnce n offworkers lid ployed workers The subsidy is vilble full premium to keep helth costs it my some no offsetting employees longer mke 8nnl compnies to sense kick in ll or even YP t3 Employers should be mk notesier for thg k employees to borrow from their for portion York Compnies workers who would be responsible for just 3 percent of the totl cost of coverge svings cn use the to beef up severnce benefits in other wys he sys Needless to sy shifting the cost without mking it up elsewhere imposes burden on ends meet people lredy struggling to mke lon mounts for fmilies with Averge discourges employers from gout debit crds tht p llow workers to mke 40 k lons from their retirement ccounts 332 S o93 S6 Wshington Cbsed consumer group D sss ssz sss sss zoos zoo He fiom utomtic Resons Given for Borrowing ftom Retirement A retirement in New off shifting premiums to lid distribution so the Size Of 40 k Lons Up ski of the U S Public Interest of the premium sys helth cre consultnt Mike Thompson of PricewterhouseCoopers s retirement insists EdMiercin Reserch Group coverge under their former empk s pln r th the government V immeditely py 6 percent of costs for newly unem pying the could owe txes on the money g on s ge there my lso be worker Sm will py for to workers lon fce dditionl risks Il2S officils my view the money strpped worker lredycsh ccount is not cookie jr Employers hve other options for helping employees get finnces in order ccording to Hw nd others To strt increse the visibility nd vil bility of retirement pln reps who cn offer informtion nd Lon Reson 998 Goods nd yo 4 Vehicles Home services purchse Eduction medicl expenses nd professionl services Home improvement invite counselors from nonprofit consumer orgniztions to meet with workers before they re in finncil bind Investments nd other rel estte 6 vrce zr my Prcg c es C ess2c June 2009 HR Mgzine 3 N
4 AMENDMENT NO 6 Attched to nd mde prt of Smple Retirement Pln Estblished by Smple Retirement Pln It is hereby understood nd greed tht sid Pln is mended by I Item F is hereby deleted in its entirety nd the following provisions substituted thereof shll be MISCELLANEOUS F Lons to Prticipnts Pln Section 74 X Yes lons my be mde up to the lesser of0 000 reduced s provided in Section74 ofthe Pln or 2 of the Prticipnt s vested interest b No lons my not be mde IF YES check ll tht pply c X lons shll be treted s Directed Investment d lons shll be mde for hrdship or finncil necessity e X the minimum lon shll be000 f X lon pyments X will will not be suspended permitted under Code Section 44 u under this Pln s Nothing contined herein shll be held to lter vry or ffect ny of the terms ofsid Pln other thn s bove stted This mendment shll be effective September Smple Retirement Pln Dted sy TRUSTEES
5 PARTICIPANT LOAN PROGRAM FOR THE SAMPLE RETIREMENT PLAN There re mny complex issues ssocited with prticipnt lons most of them stemming directly from federl regultions Below we hve summrized the restrictions on prticipnt lons s defined by the Internl Revenue code nd Regultions issued by the Deprtment of Lbor Lons from qulified pln to prticipnts re required to b c d be vilble to ll prticipnts or beneficiries on resonbly equivlent bsis including former employees who still hve money in the pln be mde in ccordnce with specific provisions regrding such lons set forth in the pln not be mde vilble to highly compensted employees including certin officers nd shreholders in n mount tht is greter thn the mount mde vilble to other employees ber resonble rte of interest which is generlly interpreted to men rte not less thn wht the prticipnt would py forsimilr secured lon t bnk or other independent lending institution nd e be dequtely secured Under the new Deprtment of Lbor DOL regultions no more thn the lesser of or 0 of prticipnt s vested ccrued benefit my be used to secure prticipnt lon However prticipnt lon progrm my in limited circumstnces grnt lons which exceed the limit provided tht the pln receives dditionl collterl from outside sources Becuse of risks ssocited with wht will qulify s dequte collterl Ntionwide Retirement Solutions progrm estblishes tht the lon mounts vilble to prticipnts be limited to the lesser of or 0 of their vested ccount blnce The Internl Revenue code lso provides requirements for the repyment of lons following rules pply The b Lons must be repid within five yers unless the lon is mde to cquire the principl residence of the prticipnt Lons must be repid in level instllments t lest qurterly Blloon pyments re prohibited
6 c Lons which defult re deemed to be distributions nd therefore txble They re lso subject to the 0 erly distribution tx pplicble to most distributions to prticipnts who hve not ttined ge 92 LOAN INTEREST RATE The Trustees re required to estblish stndrd policy for setting the lon interest rte Regultions indicte tht lon will be considered to ber resonble rte of interest if the lon provides the pln with return commensurte with the interest rtes chrged on commercil lons by persons lending institutions in the business of lending money under similr circumstnces Ntionwide Retirement Solutions recommends tht the Trustees institute policy whereby the interest rte is set on the first business dy of ech month in ccordnce with the previling rtes for similr lons tken in the sme geogrphic re This rte is estblished by contcting t lest one locl lending rte for fully secured lon institution to determine the current NEW LOAN FREQUENCY The lon progrm will be estblished to llow pln prticipnts to request up to one lon per pln yer A limit ofone lon per yer is necessry for ese of dministrtion nd to void excess lon withdrwls by prticipnts which could dversely impct the pln No more thn one lon per prticipnt will be llowed t ny one time PARTICIPANTS ELIGIBILITY FOR LOANS The lon progrm will provide tht ll prticipnts in the pln be eligible to pply for prticipnt lons The minimum lon mount shll be000 MAXIMUM LOAN AMOUNT The pproved lon mount my not exceed the lesser of or 0 of the prticipnt s vested ccount blnce This is consistent with the DOL regultions nd protects the prticipnt from depleting his her ccount blnce nd eliminting future retirement income Ntionwide Retirement Solutions will monitor mximum lon mounts for ech prticipnt If prticipnt pplies for lon which will put his her outstnding lon mount bove pln nd IRS limits Ntionwide Retirement Solutions will return the lon ppliction to the Trustees nd recommend tht it be denied or mended
7 REPAYMENT FREQUENCY Except with respect to former employees or beneficiries the lon repyments will be mde through pyroll deduction with fter tx income to reduce incidents of defult The repyment frequency whether weekly or bi weekly will be stted on the Lon Appliction Form Ech pyroll period the Trustees will remit to Ntionwide Retirement Solutions the totl mount withheld for lon pyments long with detil The Trustees must ssist Ntionwide Retirement Solutions in ensuring timely set up of pyroll deduction lon repyments so tht they commence on the dte specified in the Amortiztion Schedule nd Lon Agreement Lons mde to former employees or beneficiries shll be repid in the mnner pre scribed by the Pln Administrtor but in no event shll pyments quently thn qurterly be mde less fre AMORTIZATION SCHEDULE Ntionwide Retirement Solutions will produce n Amortiztion Schedule nd Lon Agreement fter the Lon Appliction hs been pproved Both the Amortiztion schedule nd the Lon Agreement will be sent to the Trustees for finl pprovl nd to obtin the proper signtures LOAN DISTRIBUTION MIX The lon mount will be withdrwn proportiontely mong the current investment options in which the prticipnt s ccount is invested excluding life insurnce REPAYMENT MIX The lon repyments will be invested on the sme bsis s the current deferrl investment lloction excluding life insurnce t the time of ech repyment DEFAULT Ntionwide Retirement Solutions will notify the Trustees when lon repyments re not mde by the prticipnts Upon defult the outstnding blnce ofthe lon will be treted s distribution to the prticipnt nd Ntionwide Retirement Solutions will generte the pproprite tx reporting forms A lon defult will be deemed to hve tken plce upon the first missed lon repyment Once defult hs tken plce the lon cnnot be reinstted LOAN FEES Lon Appliction Fee An ppliction fee for every lon pplied for will be ssessed This fee will be 0 per lon ppliction This Lon Appliction Fee will be ssessed regrdless of whether or not the prticipnt ccepts nd executes the Lon Agreement If the Lon Appliction Fee is to be withdrwn from the prticipnt s contrct Contingent Deferred Sles Chrge my be ssessed
8 Lon Administrtion Fee An nnul fee of0 per lon per yer will be billed for ech prticipnt long with nnul vlution chrges I Lon Defult Fee Due to the extr time nd effort involved upon lon defult 0 00 chrge will ssessed to the prticipnt t the time the lon defult occurs This chrge will ffect only the prticipnts who fil to mke the required lon repyment gree to operte the Lon Progrm for City ofblnchrd BMIARetirement Pln in ccordnce with the bove stted provisions Pln Administrtor Dte
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