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Res. No. 224-97-10194RESOLUTION NO.224-97-1019 4 A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI,FLORIDA,RELATING TO ADOPTION OF CHANGES IN FEDERAL LAW GOVERNING 457 DEFERRED COMPENSATION PLANS. WHEREAS,theCity of SouthMiamiemployeedeferred compensation plans(Section 457)are presently being administered by ICMA Retirement Corporation,Equitable Company, Security First Group,Inc.;and WHEREAS,theInternalRevenueCodegoverningSection457deferred compensation plans was recently amended bythe United States Congress to include creation of a trust fund to holdallthe assets of theplan,andindexing of the annual contribution maximum;and WHEREAS,theCity Administration wishesto incorporate these changes intoCity deferred compensation plansbyadvisingourPlan Administrators to adopt therecentamendments. NOW,THEREFORE,BE IT RESOLVED BY THE COMMISSION OF THE CITY OF SOUTH MIAMI: MAYOR AND CITY Section 1.That the assets of thePlansshallbeheldin trust,withtheCity of South Miami serving as trustee,forthe exclusive benefit of the Plan participants and their beneficiaries,andthe assetsshallnotbedivertedtoanyotherpurpose. Section 2.That the annual contribution maximum shall be indexed to increase in $500.00 increments,based on changes in Consumer PriceIndex. Section 3.That theCity Manager is authorized to forward this resolution toall our Deferred Compensation Plan Administrators forimmediate implementation. Section 4.That this resolution shalltake effect immediately upon approval. PASSED AND ADOPTED this 4th day of No vembe,rl997. ATTEST: CITY CLERK READ AND APPROVED AS TO FORM: Oj^j 6 ^vS/fe^ CITY ATTORNEY COMMISSION VOTE:5-0 Mayor Price:Yea Vice Mayor Robaina:Yea Commissioner Oliveros:Yea Commissioner Young:Yea Commissioner Bethel:Yea *»?&$8§i8$\ CITY OF SOUTH MIAMI INTER-OFFICE MEMORANDUM TO:Mayor and City Commission DATE:10/31/97 4AGENDAITEM# FROM:L.Dennis Whitt Comm.Mtg.11/4/97 CityMonAJfeB 457 DEFERRED^^e^^Z^e^COMPENSATION PLANS The Internal Revenue Code governing 457 deferred compensation plans was recently amended by the United States Congress to include creation of a trust fund to hold all the assets of the plan,and indexing the annual contribution maximum.The attached resolution adopts those changes in Federal Law governing 457 Deferred Compensation Plans. I recommend approval.