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Reso 2011-07-28 (no number) RESOLUTION OF INTENTION TO APPROVE AN AMENDMENT TO CONTRACT BETWEEN THE BOARD OF ADMINISTRATION CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE BOARD OF DIRECTORS COSTA MESA SANITARY DISTRICT WHEREAS the Public Employees Retirement Law permits the participation of public agencies and their employees in the Public Employees' Retirement System by the execution of a contract, and sets forth the procedure by which said public agencies may elect to subject themselves and their employees to amendments to said Law and WHEREAS one of the steps in the procedures to amend this contract is the adoption by the governing body of the public agency of a resolution giving notice of its intention to approve an amendment to said contract, which resolution shall contain a summary of the change proposed in said contract; and WHEREAS the following is a statement of the proposed change. To provide Section 20475 (Different Level of Benefits) Section 21353 (2% @ 60 Full formula) and Section 20037 (Three-Year Final Compensation) are applicable to local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract. NOW THEREFORE, BE IT RESOLVED that the governing body of the above agency does hereby give notice of intention to approve an amendment to the contract between said public agency and the Board of Administration of the Public Employees' Retirement System, a copy of said amendment{,being attached hereto as an 'Exhibit' and by this reference made.a,parrthereor By.Presiding Officer Prestde„ - p Title ,Tu(y L aot( Date addpted and approved (Amendment) CON-302(Rev.4/96) AL Ca1PERS EXHIBIT California Public Employees Retirement System AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees ' Retirement System and the Board of Directors Costa Mesa Sanitary District ®. The Board of Administration, California Public Employees' Retirement System, hereinafter referred to as Board, and the governing body of the above public agency hereinafter referred to as Public Agency having entered into a contract effective July 1 2004 and witnessed June 16 2004 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 10 are hereby stricken from said contract as executed effective July 1 2004 and hereby replaced by the following paragraphs numbered 1 through 12 inclusive. 1 All words and terms used herein which are defined in the Public Employees' Retirement Law shall have the meaning as defined therein unless otherwise specifically provided. 'Normal retirement age shall mean age 55 for local miscellaneous members entering membership in the miscellaneous classification on or prior to the effective date of this amendment to contract and age 60 for local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract. PLEASE DO NOT SIGN EXHIBIT 0; 't_ / 2. Public Agency shall participate in the Public Employees' Retirement System from and after July 1 2004 making its employees as hereinafter provided members of said System subject to all provisions of the Public Employees' Retirement Law except such as apply only on election of a contracting agency and are not provided for herein and to all amendments to said Law hereafter enacted except those which by express provisions thereof apply only on the election of a contracting agency 3 Public Agency agrees to indemnify defend and hold harmless the California Public Employees Retirement System (CaIPERS) and its trustees, agents and employees, the CaIPERS Board of Administration, and the California Public Employees Retirement Fund from any claims, demands, actions, losses, liabilities, damages judgments, expenses and costs, including but not limited to interest, penalties and attorneys fees that may arise as a result of any of the following: (a) Public Agency's election to provide retirement benefits, provisions or formulas under this Contract that are different than the retirement benefits, provisions or formulas provided under the Public Agency's prior non-CaIPERS retirement program. (b) Public Agency's election to amend this Contract to provide retirement benefits, provisions or formulas that are different than existing retirement benefits, provisions or formulas. (c) Public Agency's agreement with a third party other than CaIPERS to provide retirement benefits, provisions, or formulas that are different than the retirement benefits, provisions or formulas provided under this Contract and provided for under the California Public Employees Retirement Law (d) Public Agency's election to file for bankruptcy under Chapter 9 (commencing with section 901) of Title 11 of the United States Bankruptcy Code and/or Public Agency's election to reject this Contract with the CaIPERS Board of Administration pursuant to section 365 of Title 11 of the United States Bankruptcy Code or any similar provision of law (e) Public Agency's election to assign this Contract without the prior written consent of the CaIPERS' Board of Administration. PLEASE DOP,DT U u _ (f) The termination of this Contract either voluntarily by request of Public Agency or involuntarily pursuant to the Public Employees Retirement Law (g) Changes sponsored by Public Agency in existing retirement benefits, provisions or formulas made as a result of amendments, additions or deletions to California statute or to the California Constitution. 4 Employees of Public Agency in the following classes shall become members of said Retirement System except such in each such class as are excluded by law or this agreement: a. Employees other than local safety members (herein referred to as local miscellaneous members) 5 Any exclusion(s) shall remain in effect until such time as the Public Employees' Retirement System determines that continuing said exclusion(s) would risk a finding of non-compliance with any federal tax laws or regulations If such a determination is contemplated the Public Employees' Retirement System will meet with the Public Agency to discuss the matter and coordinate any required changes or amendments to the contract. In addition to the classes of employees excluded from membership by said Retirement Law the following classes of employees shall not become members of said Retirement System: a. SAFETY EMPLOYEES. 6. The percentage of final compensation to be provided for each year of credited prior and current service as a local miscellaneous member entering membership in the miscellaneous classification on or prior to the effective date of this amendment to contract shall be determined in accordance with Section 21354 of said Retirement Law (2% at age 55 Full). 7 The percentage of final compensation to be provided for each year of credited current service as a local miscellaneous member entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract shall be determined in accordance with Section 21353 of said Retirement Law (2% at age 60 Full) PLEASE DO NOS A/ u L., E , 8 Public Agency elected and elects to be subject to the following optional provisions. a. Section 20042 (One-Year Final Compensation) for local miscellaneous members entering membership on or prior to the effective date of this amendment to contract. b Section 20965 (Credit for Unused Sick Leave) c. Section 20903 (Two Years Additional Service Credit) d. Section 21023.5 (Public Service Credit for Peace Corps, AmeriCorps VISTA, or AmeriCorps Service) e. Section 21024 (Military Service Credit as Public Service) f Sections 21624 and 21626 (Post-Retirement Survivor Allowance) g. Section 20475 (Different Level of Benefits) Section 21353 (2% @ 60 Full formula) and Section 20037 (Three-Year Final Compensation are applicable to local miscellaneous members entering membership for the first time in the miscellaneous classification after the effective date of this amendment to contract. 9 Public Agency shall contribute to said Retirement System the contributions determined by actuarial valuations of prior and future service liability with respect to local miscellaneous members of said Retirement System. 10. Public Agency shall also contribute to said Retirement System as follows: a. Contributions required per covered member on account of the 1959 Survivor Benefits provided under Section 21574 of said Retirement Law (Subject to annual change.) In addition, all assets and liabilities of Public Agency and its employees shall be pooled in a single account, based on term insurance rates, for survivors of all local miscellaneous members. b A reasonable amount, as fixed by the Board, payable in one installment within 60 days of date of contract to cover the costs of administering said System as it affects the employees of Public Agency not including the costs of special valuations or of the periodic investigation and valuations required by law c. A reasonable amount, as fixed by the Board, payable in one installment as the occasions arise to cover the costs of special valuations on account of employees of Public Agency and costs of the periodic investigation and valuations required by law 11 Contributions required of Public Agency and its employees shall be subject to adjustment by Board on account of amendments to the Public Employees' Retirement Law and on account of the experience under the Retirement System as determined by the periodic investigation and valuation required by said Retirement Law 12. Contributions required of Public Agency and its employees shall be paid by Public Agency to the Retirement System within fifteen days after the end of the period to which said contributions refer or as may be prescribed by Board regulation. If more or less than the correct amount of contributions is paid for any period, proper adjustment shall be made.,in connection with subsequent remittances. Adjustments on acc nt'Jof errors in contributions required of any employee may be madeOy`direct payments between the employee and the Board. , o B This amendment shall be effective on the day of r� �' BOARD OF ADMINISTRATION BOARD OF{ CTORS PUBLIC EMPLOYEES' RETIREMENT SYSTEM COSTA A SANITARY DISTRICT BY DARRYL WATSON, CHIEF Q�RESIDING OFFICER CUSTOMER ACCOUNT SERVICES DIVISION PUBLIC EMPLOYEES' RETIREMENT SYSTEM Q. J Witness Date eyJ� Attest: ;t?‘)�(,Y Clerk AMENDMENT ER#1896 PERS-CON-702A