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12/20/2005 Resolutions 2005-359 I I RES 0 L UTI 0 N 2005-359 WHEREAS, the City of Grand Island maintains the City of Grand Island, Nebraska Firefighters' Retirement System Plan and Trust (the "Plan") to provide retirement benefits to its employees who may participate in the Plan upon meeting the eligibility requirements ofthe plan; and WHEREAS, the City of Grand Island maintains the City of Grand Island, Nebraska Police Officers' Retirement System Plan and Trust (the "Plan") to provide retirement benefits to its employees who may participate in the Plan upon meeting the eligibility requirements of the plan; and WHEREAS, the City, through its City Council, has the authority to amend the Plans under Plan Section 9.1; and WHEREAS, the United States Congress passed the Economic Growth and Tax Relief Reconciliation Act of 2001, which changed the provisions of Federal law governing qualified retirement plans, including eliminating a plan's ability to distribute vested account balances of more than $1,000 and not more than $5,000 without the participant's express permission, and requiring that certain mandatory distributions be automatically rolled over to an individual retirement account unless the participant makes an election to take cash or make a different rollover; and WHEREAS, the City of Grand Island desires to amend the above-mentioned Plans in a timely manner to comply with Federal law. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE CITY OF GRAND ISLAND, NEBRASKA, that Amendment No.3 to the Plans, in the form attached hereto as Exhibit "A" and Exhibit "B" and incorporated herein by this reference, is hereby adopted and approved. BE IT FURTHER RESOLVED, that the Mayor and City Clerk are hereby authorized to execute the approved amendment for the Plans and to take any and all other action on behalf ofthe City as is necessary or appropriate to carry out the actions approved in this Resolution and to maintain the qualified status of the Plan. Adopted by the City Council of the City of Grand Island, Nebraska, December 20, 2005. Dof\ o.D ffi W~ RaNae Edwards, City Clerk Approved as to Form II December 15, 2005 II City Attorney