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Minutes - Board - 2000-06-15 (3)MINUTES OF THE COSTA MESA SANITARY DISTRICT COSTA MESA, CALIFORNIA • June 15, 2000 A Regular meeting of the Board of Directors of the Costa Mesa Sanitary District was held on June 15, 2000, at 6:00 p.m. in the Fifth Floor Conference Room of the Costa Mesa Civic Center, 77 Fair Drive, Costa Mesa, California. Directors present: Art Perry, Arlene Schafer, Greg Woodside, Jim Ferryman, Dan Worthington "COMPENSATION POLICY RE TAX IMPACT ADJUSTMENTS Mr. Puckett reported contacting Mr. Ronald Graichen, tax consultant, to discuss Mr. Graichen's findings regarding the treatment of compensation bonus monies. Mr. Puckett determined the bonus payments put an additional tax burden on the employee and recommended the District adopt a practice of setting the bonus amount and then "grossing up" the payments by 13.2% of the base amount to make the employee whole as if the bonus payments had been treated as reportable earnings on their W -2. • Further, Mr. Puckett asked the Board to determine if such policy would be made retroactive to the date of the bonus payments to Ms. Revak and Ms. Schmeisser, January 1, 2000. Director Ferryman motioned to approve a practice of determining a bonus amount and then "grossing up" that amount by 13.2 percent and making the payments to Ms. Revak and Ms. Schmeisser retroactive to January 1, 2000. Director Worthington seconded. Motion carried 5 -0." STATE OF CALIFORNIA) ) SS. COUNTY OF ORANGE ) I, JOAN REVAK, Clerk of the Costa Mesa Sanitary District, hereby certify that the foregoing is a full, true and correct copy of the minute entry on record in my office. IN WIT SS WHEREOF, I have a rg�4,7 day of 2000. • hereunto set my hand and seal this Clerk -of the District` I: Costa Mesa Sanitary "District