GMAC Inc., the auto and home lender controlled by the U.S. government, plans to cut about 554 jobs and close three offices as the firm tries to stanch loan losses. Employees are being told today about plans to cut 313 positions at Residential Capital LLC’s offices in Costa Mesa, California and Charlotte, North Carolina, according to GMAC spokeswoman Gina Proia. The Charlotte mortgage office will be shut, while Costa Mesa will retain about 30 people, she said. The Semperian auto-loan servicing offices in Charlotte and Knoxville, Tennessee will close, cutting 241 jobs, she said.