Resolution 2973-15 1
2 RESOLUTION NO. 2973-15
3 RESOLUTION OF THE BOARD OF DIRECTORS OF THE
4 SOUTH TAHOE PUBLIC UTILITY DISTRICT
AUTHORIZING VANTAGECARE RETIREMENT HEALTH SAVINGS PLAN
5 AMENDMENT FOR DEFINITION OF SPOUSE
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WHEREAS, the South Tahoe Public Utility District (Employer) has established and
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maintains a retiree health savings plan (No. 803410) in the form of the ICMA Retirement
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Corporation's VantageCare Retirement Health Savings program, as amended (the
9 "Plan"); and,
10 WHEREAS, the assets of the Pfan are held in trust for the exclusive benefit of Plan
11 participants and their spouses and dependents, and shall not be diverted to any other
12 purpose prior to the satisfaction of all liabilities of the Plan; and,
13 WHEREAS, the plan has operated in accordance with federal recognition
14 of same-sex spouses; and,
15 WHEREAS, an amendment to the Employer's Plan in accordance with the
16 federal recognition of same-sex spouses is adopted to comply with Internal Revenue
Service guidance issued in response to the Supreme Courf's decision in United States
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v.Windsor;
�$ NOW, THEREFORE BE IT RESOLVED, that the Employer hereby amends the Plan to
�9 define the term "Spouse" as the Participant's lawful spouse as determined under the
20 laws of the jurisdiction in which the Participant was married, and hereby amends the
2� Declaration of Trust of the Integral Part Trust and Retiree Welfare Benefits documents,
22 as applicable, to include the federal recognition of same-sex spouses. The plan allows
23 same-sex spouses to receive tax-free reimbursements for all same-sex marriages that
24 are valid as of September 16,2013, unless the employer specifies an earlier valid date
25 hereof as N/A
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WE, THE UNDERSIGNED, do hereby certify that the above and foregoing
4 Resolution No. 2973-15 was duly adopted and passed by the Board of Directors of the
5 South Tahoe Public Utility District at a regularly scheduled meeting held on the 7th day
6 of May, 2015, by the following vote:
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8 AYES: Cefalu, Vogelgesang, Sheehan, Wallace
g NOES: None
10 ABSENT: Jones
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�2 Randy Vogelgesang, Board President
13 South Tahoe Public Utility District
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� 15 ATTEST:
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�$ Melonie Guttry, Clerk of the oard
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� 29 Resolution No.2973-15
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3� May b,2015