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Sedgwick - Iowa Values Fund Contract Amendment Copyright 2014 City of Dubuque Consent Items # 15. ITEM TITLE: Sedgwick - Iowa Values Fund Contract Amendment SUMMARY: City Manager recommending approval of an amendment to an Iowa Values Fund agreement with the Iowa Economic Development Authority and Sedgwick Claims Management Service, Inc. RESOLUTION Authorizing a Contract Amendment to the Economic Development Financial Assistance Contract by Sedgwick Claims Management Services, Inc., the City of Dubuque, and the Iowa Department of Economic Development SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Adopt Resolution(s) ATTACHMENTS: Description Type ❑ First Amendment State of Iowa and Sedgwick Claims-MVM Memo City Manager Memo ❑ Staff Memo Staff Memo ❑ Contract Amendment Supporting Documentation ❑ Resolution Resolutions THE CITY OF Dubuque UBE I erica .i Masterpiece on the Mississippi 2007-2012-2013 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: First Amendment to State of Iowa Direct Financial Assistance Contract for Sedgwick Claims Managements Services, Inc. DATE: February 23, 2015 Economic Development Director Maurice Jones is recommending City Council approval of an amendment to an Iowa Values Fund agreement with the Iowa Economic Development Authority and Sedgwick Claims Management Service, Inc. I concur with the recommendation and respectfully request Mayor and City Council approval. Mic ael C. Van Milligen MCVM:sv Attachment cc: Barry Lindahl, City Attorney Cindy Steinhauser, Assistant City Manager Teri Goodmann, Assistant City Manager Maurice Jones, Economic Development Director Dubuque Economic Development Department THE CITY OF 50 West 13th Street All-AmericaCitY Dubuque,Iowa 52001-4864 DUB36kE1 ' Office(563)589-4393 TTY(563)690-6678 ® http://www.cityofdubuque.org Masterpiece on the Mississippi 200.2012.2013 TO: Michael Van Milligen, City Manager FROM: Maurice Jones, Economic Development Director SUBJECT: First Amendment to State of Iowa Direct Financial Assistance Contract for Sedgwick Claims Management Services, Inc. DATE: February 19, 2015 INTRODUCTION The purpose of this memorandum is to request City Council approval of an amendment to an Iowa Values Fund agreement (11-IVF/TC-010) with the Iowa Economic Development Authority and Sedgwick Claims Management Services, Inc. BACKGROUND On August 16, 2010, the City Council authorized submittal of a joint application to Iowa Department of Economic Development for financial assistance from the Iowa Values Fund for the High Quality Jobs Program (130% of median county income) for the expansion of Sedgwick CMS in both Dubuque and Bellevue. The state approved an award of funds on August 19, 2010. DISCUSSION The original contract was based on estimated construction costs of both Dubuque and Bellevue facilities. However, the final project costs came in lower than the original estimates. The first amendment to the agreement reduces the amount of the agreement to reflect actual project costs. RECOMMENDATION/ ACTION STEP I recommend approval of the attached resolution to authorize the Mayor to sign the Agreement Amendment, which lowers the amount of the agreement to coincide with the actual project budget. RECIPIENT: CONTRACT NUMBER: AMENDMENT NUMBER: EFFECTIVE DATE: CONTRACT AMENDMENT Sedgwick Claims Management Services, Inc. 11-IVF/TC-010 One October 17, 2014 THIS CONTRACT AMENDMENT is made by and between the IOWA ECONOMIC DEVELOPMENT AUTHORITY f/k/a IOWA DEPARTMENT OF ECONOMIC DEVELOPMENT, (hereafter "IEDA"), 200 East Grand Avenue, Des Moines, Iowa 50309, an agency of the State of Iowa, Sedgwick Claims Management Services, Inc. ("Recipient"), 1100 Ridgeway Loop Road, Suite 200, Memphis, Tennessee, 38102, and the City of Dubuque ("Community"), 50 West 13`h Street, Dubuque, IA 52001. WHEREAS, the actual Project budget differed from that contemplated at the time the Contract was executed, and WHEREAS, the IEDA BOARD approved the proposed changes to the budget, effective as of the Effective Date stated above, and NOW, THEREFORE, the Contract referenced above is amended as follows: 1. REVISION OF AWARD AMT. — TAX BENEFITS. $152,200. $112,721. 2. REVISION OF ARTICLE 3.1, TOTAL AWARD AMOUNT. TAX INCENTIVES Included in Award High Quality Jobs Program Tax Incentives $152,200 $112,721 TOTAL STATE TAX INCENTIVES: $152,200 $112,721 3. REVISION OF ARTICLE 3.3, "TERMS AND CONDITIONS OF STATE BENEFITS." (b) Minimum Investment Requirements. As a condition of receiving Tax Benefits, the Recipient shall meet the following minimum investment requirements: (i) Capital Investment. $1,739,240 $4,655,492 (ii) Qualifying Investment for Tax Credit Program. $ 4,739,210 $4,655.492 (iii) Investment Qualifying for Tax Credits. $ 1,029,010 $2,962,743 (c) Tax Benefits Authorized. The IDED Board awards to Recipient the following tax benefits, in the maximum amounts shown for each authorized benefit: Authorized Benefits Included in Award Maximum Amt. Supplemental New Jobs Credit. Additional funds for training new employees (1.5% withholding for 10 years) Yes No $ 0 a ❑ Refund of Sales, Service, and Use Taxes. Refund of sales, service, and use taxes paid to contractors or subcontractors during construction. Yes No $10,521 I $ 50,000 ❑ Refund of Sales Taxes Attributable to Racks, Shelving, and Conveyor Equipment. ❑ Yes $ 0 Authorized Benefits Included in Award Maximum Amt. No Corporate Tax Credit For Certain Sales Taxes Paid By Third Party Developer ❑ Yes No $ 0 ►1 Investment Tax Credit (Negotiated) Yes No $ 102,200 ►1 ❑ Doubled Research Activities Credit. ❑ Yes No $ 0 0 MAXIMUM AWARD — STATE'S PORTION $ 152,200 $112,721 Local Property Tax Exemption Provided by ❑ Yes INC $ 0 Community ►/ TOTAL AWARD — STATE AND LOCAL $ 152,200 $112,721 (d) Refund Of Sales, Service And Use Taxes Paid To Contractors Or Subcontractors - $50,000 $10,521. The Recipient is eligible for a refund of sales, service and use taxes paid to contractors and subcontractors as authorized in Iowa Code section 15.331A. (i) The Recipient may apply for a refund of the sales and use taxes paid under Iowa Code chapters 422 and 423 for gas, electricity, water or sewer utility services, goods, wares, or merchandise, or on services rendered, furnished, or performed to or for a contractor or subcontractor and used in the fulfillment of a written contract relating to the construction or equipping of a facility of the Recipient. (ii) Taxes attributable to intangible property and furniture and furnishings shall not be refunded. (iii) To receive a refund of the sales, service and use taxes paid to contractors or it subcontractors, the Recipient must: • Inform the Iowa Department of Revenue (IDR) in writing within two weeks of project completion. For purposes of claiming this refund, "project completion" means the first date upon which the average annualized production of finished product for the preceding ninety -day period at the manufacturing facility operated by the Recipient is at least fifty percent of the initial design capacity of the facility. • within one year after Proiect Completion, make an application to the Department of Revenue. 4. REVISION OF EXHIBIT B, "DESCRIPTION OF THE PROJECT AND AWARD BUDGET." Exhibit B is amended as follows to accurately depict the project budget. Details of this change are reflected in the attached Revised Exhibit B which is hereby incorporated by reference and made a part of this Contract Amendment. Except as otherwise revised above, the terms, provisions, and conditions of Contract Number 11-IVF/TC-010 remain unchanged and are in full force and effect: p4.1.6_," Pool c-_ ye FOR IEDA: Deborah V. Durham, Director PRINT NAME, TITLE' Date FOR COM SIGNATUIIE, Date Roy3itD Mayo( PRINT NAME, TITLE RESOLUTION NO. 63-15 AUTHORIZING A CONTRACT AMENDMENT TO THE ECONOMIC DEVELOPMENT FINANCIAL ASSISTANCE CONTRACT BY SEDGWICK CLAIMS MANAGEMENT SERVICES, INC., THE CITY OF DUBUQUE, AND THE IOWA DEPARTMENT OF ECONOMIC DEVELOPMENT Whereas, Sedgwick Claims Management, Inc. (Sedgwick) and the City of Dubuque (City) entered into The Economic Development Financial Assistance Contract (the Contract) with the Iowa Economic Development Authority (IEDA) for the expansion of Sedgwick's operations in Dubuque and Bellevue, Iowa; and Whereas, Sedgwick's actual project budget differs from the budget described in the Contract; and Whereas, the IEDA Board approved revisions to the project budget to reflect actual costs, effective October 17, 2014; and Whereas, the parties now desire to amend the Contract to reflect the actual project budget as set forth in the attached Contract Amendment. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. The Contract Amendment is hereby approved. Section 2.The Mayor is hereby authorized and directed to execute and the City Manager is hereby directed to submit the Contract Amendment to the Iowa Economic Development Authority together with such other documents as may be required. Passed, approved, and adopted this 2nd day of March, 2015. Roy D. Buol, Mayor Attest: Trish L. Gleason, Assistant City Clerk