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05/09/2017 Resolutions 2017-144r I � RESOLUTION 2017-144 WHEREAS, the City of Grand Island provides VEBA (voluntary employees beneficiary association) benefits for non-union, IAFF and IBEW union members employed by the City; and WHEREAS, a VEBA benefit is one recognized under the federal tax code as a tax-free, post-retirement medical expense account used by retirees and their eligible dependents to pay for eligible medical expenses; and WHEREAS, VEBA benefits provided by an employer are not subject to the employer share of social security and medicare tax; and WHEREAS, VEBA benefits are administered through a Health Reimbursement Arrangement (HRA) service provider whose fees are charged to the participating employee accounts and are not an expense to the employer; and WHEREAS, the City has chosen a new HRA provider, moving from Security Benefit to MidAmerica Administration & Retirement Solutions, Inc.; and WHEREAS, MidAmerica Administration & Retirement Solutions, Inc. offers the City better "back office" service, lower fees for employees, and simplified investing options; and WHEREAS, the HRA agreement between the City and MidAmerica Administration & Retirement Solutions, Inc. was reviewed and approved by City's legal department. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE CITY OF GRAND ISLAND, NEBRASKA, that the Health Reimbursement Arrangement agreement between the City of Grand Island and MidAmerica Administration & Retirement Solutions, Inc. is hereby ratified and approved. Adopted by the City Council of the City of Grand Island, Nebraska, May 9, 2017. Attest: ����4��� RaNae Edwards, City Clerk Jere y .Jen en, or Approved as to Form � May 8, 2017 i ttorney