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HomeMy WebLinkAbout730688.tiff RESOLUTION OF THE WELD COUNTY BOARD OF RETIREMENT AMENDING THE WELD COUNTY RETIREMENT PLAN WHEREAS, the Weld County Retirement Plan has hertofore been created by resolution of the Weld County Board of Retirement, and WHEREAS, the consulting actuaries for said plan have recom- mended amendments which are believed to be in the best interests of the present and future members of the plan, such amendments to take effect on January 1 , 1973, and WHEREAS, all of said amendments are believed to be non-dis- criminatory and in conformance with Section 401 (a) and other applicable provisions of the Internal Revenue Code of 1954, as amended. NOW, THEREFORE, BE IT RESOLVED that the Weld County Retirement Plan be and hereby is amended as follows: 1 . Amend Section 2.1 (m) in its entirety to read as follows: "(m) 'Accumulated Contributions' shall mean the sum of the Member' s contributions to this Plan, together with the interest thereon at the rate of 31/2% per annum com- pounded annually, or at such other rate as may be deem- ed reasonable and proper by the Retirement Board in the light of the actual earnings of the Fund. " 2. Amend Section 2.1 by adding the following new sub-section (v) : "(v) 'Final Average Annual Compensation' means a Mem- ber's average compensation during the five consecutive 730688 calendar years of Credited Service out of his last ten years of Credited Service, which will produce the highest average annual compensation. If a Mem- ber has less than five complete calendar years of Credited Service, his Final Average Annual Compen- sation shall be his average annual compensation during all full calendar years of Credited Service." 3. Amend Section 5.3 in its entirety to read as follows: "5.3 Application of Forfeitures. Any amount forfeited because of termination of employment of a Member prior to his having acquired a fully vested right to Retire- ment Benefits, because of death of any Member, or for any other reason, shall not be applied to increase the benefits provided by the Plan unless such benefits are increased by appropriate amendments, as provided in Section 14.2 hereof." 4. Amend Section 7.1 in its entirety to read as follows: "7.1 Normal or Delayed Retirement Benefit. Upon re- tirement at or after his Normal Retirement Date, each Retired Member shall receive a monthly Retirement Ben- efit for ten years certain and life thereafter, equal to one-twelfth of the following: 1% of the Member's Final Average Annual Compensation plus 3/4 of 1% of such Final Average Annual Compensation in excess of $4800. , multiplied by the total number of years of Credited Service. The minimum monthly Retirement Ben- efit determined above shall not be less than $5.00 per year of Credited Service." 5. Amend Section 7.2 inpt entirety to read allows: "7.2 Early Retirement Benefit. A Member retiring prix{ to Normal Retirement Bate shall be entitled to a reduced Retirement Benefit which shall be the vested portion of his Normal Retirement Benefit which is based on his Credited Service prior to his actual retirement and which would have keen payable to him at Normal Retirement Date. but reduced by one-fifteenth for each of the first five years and one-thirtieth for each additional year -by which the Early Retirement Date precedes his Normal Retirement Date. " 6. Amend Section 7 by adding the following new Sub-Section 7.3: "7.3 Increased Benefits for Retired Members. All re- tired Members who retired prior to January 1 , 1973 shall receive as of the effective date of this amendment the increased benefits set forth in this Section. -2- Ciernla COP,PaAU A. The normal form of monthly retire- ment benefit computed under the Plan in effect as of the member' s actual retirement date shall not be less than $5.00 per year of Credited Service. B. The monthly benefit, after the appli- cation of the minimum set forth in A above shall be increased as follows: (i ) five percent for each year the Member has been retired, plus (ii ) three percent for each year of Credited Service at the time of retirement." 7. Amend Section 9.1 in its entirety to read as follows: "9.1 Death of a Member before Normal Retirement Date. In the event that a Member of the Plan dies prior to his Normal Retirement Date, the following death bene- fits shall be payable: (a) In the event a Member dies prior to being eli- gible for Early Retirement, there shall be paid to the Beneficiary designated by him, if said Beneficiary be living, otherwise to his estate, the amount of his Accumulated Contributions as of the date of death. (b) In the event that a Member of the Plan dies while eligible for Early Retirement but prior to his Normal Retirement Date, a monthly bene- fit shall be paid to his surviving spouse, if any, in an amount equal to one-half of the monthly Retirement Benefit earned by the Mem- ber prior to his date of death, based on his Credited Service and Final Average Annual Com- pensation prior to such date. If said Member does not have a surviving spouse, there shall be paid to the Beneficiary designated by him, if said Beneficiary be living, otherwise to his estate, the amount of his Accumulated Contribu- tions as of the date of death." 8. Amend Section 16 by adding the following new Sub-section 16.2. "16.2 If the Plan is amended to increase benefits which would increase substantially the extent of possible dis- -3 Ciernia • criminacion as to contributions sand as to benefits upon termination of the Plan, the restrictions sot forth in Section 15.1 shall be applied to the Plan as if it were a new plan established on the date of such change. " All of said amendments to take effect on January 1 , 1973, provided, how- ever, that said amendments are contir ,nt upon approval by the Internal Revenue Service, and in the event any of said amendments would serve to disqualify this Plan, then the amens nts shall not be in force and effect and the Plan shall remain as it was prior to amendment. The above and foregoing resolution was submitted and duly approved by 1 f y A7 the County Board of Retirement on the . .�'"'�i. day of 'r'(2�/ / Y �[[ - ! l> • _; .f, _ ,(j _ ii T-- ..`� r. -y_. _.Y _ i., �. �, f�/. COUNTY BOARD OF RETIREMENT OF WELD COUNTY, COLORADO This resolution was duly approved by the Board of County Commissioners of Weld County, Colorado, by the followin vo`e on the day of . &g osJ.— ^7',.6-?Y-77F Y /C BO D 0 COUNT 0 MMIS I S 0NERS OF WELD COUNTY, COLORADO ,. ____..- - l ;. f / ; ( i, /! if J .. y --4— c�12rri;r1 Hello