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2083O u ^J RESOLUTION NO.2083 Governmental Contract Number:107772 RESOLUTION ADOPTING AMENDMENT TO CITY OF MOSES LAKE DEFERRED COMPENSATION PLAN WHEREAS,the Citv of Moses Lake (hereinafter "Employer")heretofore established the City of Moses Lake Deferred Compensation Plan (hereinafter "Plan");and WHEREAS, the Employer desires toamend thePlan toconformwithchanges inthe federal law brought about by theUniform Services Employment and Reemployment Rights Actof 1994 (USEERA); and WHEREAS,if selectedbelow, it is alsothe desire of theEmployer to amendthe Plan,effective on the first dayof the first plan year beginning onor after August 5,1997,in order to take advantage of the increase in the cash out limit brought aboutby the Taxpayer ReliefAct of 1997. NOW THEREFORE,BE IT RESOLVED,that,effective 1/1/98 ,the Employer hereby amends the Planas follows: Section 3.1 of the Plan is amended to read as follows: "3.1 Participation.Any Employeemay electto becomeaParticipant inthe Plan and todeferpayment of part ofhis compensation notyetearned by executing awritten Participation Agreement and filing it withthe Employer.Notwithstanding any provision of this Plan tothe contrary,contributions?benefits, and service creditwith respect to qualified military service willbe provided in accordance withCode Section 414(u)." [x]Mark thisbox to effect the following amendment -Section 5.4of the Plan is amended to read as follows: "5.4 Distribution For Certain Non-ParticipatinE Participants.Notwithstanding any provision of the Plan tothe contrary,if the total amount of a Participant's Participation Accountunder thePlan doesnot exceedthedollarlimit underCodeSection 41l(a)(l 1)(A),the Participant mayelecttoreceive(orthe -1 - Employer may elect to pay to the Participant without the Participant s consent)the total amount in a lump sum payable within 60 days of such election;provided,however,such amount may be distributed pursuant to this Section 5.4 only if: (a) no amount has been deferred under the Plan with respect to such Participant during the two-year period ending on the date of the distribution,and (b) there has been no prior distribution under the Plan to such Participant to which this Section 5.4 applied."' Section 5.5 of the Plan is amended to read as follows: "5.5 Default Distribution Schedule.If the Participant fails to select a payment option for any event which causes amounts to become available under the Plan, the Participant shall be deemed to have elected,pursuant to Section 5.2(b)hereof,to postpone distribution of his bent.'.until the year in which the Participant attains age 70 Vi.Upon such Participant s attainment of age 70 l/i,payments shall commence for a specified period often (10) years as provided for in Option 2.Notwithstanding the foregoing,Participation Accounts eligible for distribution under Section 5.4 shall be subject to earlier distribution in accordance with Section 5.4 hereof." RESOLVED FURTHER, that the appropriate members of the City nf Mn<;p<;1akp (hereinafter "Representative Body'") be, and each of them hereby is,authorized and directed to take any actions,including the execution and delivery of such other documents and instruments,and to do any and all such acts and things as may be necessary or appropriate to effect this resolution. IN WITNESS WHEREOF,the undersigned have executed this resolution this 9th dayof December .1997 . SEAL Attest: Finance Director Title City of Moses Lake (Name of Employer) Daryl /x Jackson r Mayor (Title; Ml i *&IL (Witness)Walter .i. "