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Resolution 2827-07 \., RESOLUTION NO. 2827-07 RESOLUTION OF INTENTION TO APPROVE AN AMENDMENT TO CONTRACT BETWEEN THE BOARD OF ADMINISTRATION CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE BOARD OF DIRECTORS SOUTH TAHOE PUBLIC UTILITY 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 21354.5 (2.7% @ 55 Supplemental formula) for local miscellaneous members. 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 part hereof. By: ~ Presiding Offi r ~YLJ r~e"'SJd~~..yyJ- Title J'nO_rcJJ ) ,-d-.CC 7 Date adopted and approved \. (Amendment) CON-302 (Rev. 4/96) / \., \., \., CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM Actuarial and Employer Services Branch Public Agency Contract Services P.O. Box 942709 Sacramento, CA 94229-2709 (888) CalPERS (225-7377) ,- ~~f__L C. C CERTIFICATION OF EMPLOYEE ELECTION I hereby certify that the following employees of the South Tahoe Public Utility District have expressed their approval or disapproval of said agency's intention to amend its contract to provide Section 21354.5 (2.7% @ 55 Supplemental formula) on the basis described in the Resolution of Intention adopted by said agency's governing body on ----IYlo./lcJ, I, , ~.:bo 7 ' in such manner as to permit each employee to separately and secretly express his choice and that the outcome of such election was as follows: Number of employees eligible to vote Local Miscellaneous Members as defined in Govt. Code Section 20383 log (Amendment) PERS-CON-15 (Rev. 9/03) Number of votes approving said partici patio n ,<g'/ ~~ Clerk or Secre ary Number of votes disapproving said participation ~) 11la-1Ch 6'1 i ,,:::>(')C) 1 Date ... A CalPERS EXHIBIT California Public Employees' Retirement System . AMENDMENT TO CONTRACT Between the Board of Administration California Public Employees' Retirement System and the Board of Directors South Tahoe Public Utility 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 June 19, 2003, and witnessed June 5, 2003, and as amended effective November 16, 2006 which provides for participation of Public Agency in said System, Board and Public Agency hereby agree as follows: A. Paragraphs 1 through 11 are hereby stricken from said contract as executed effective November 16, 2006, 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. 2. Public Agency shall participate in the Public Employees' Retirement System from and after June 19, 2003 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. \.., \., \., .......1 r"",\ ("'\ E D' 0 1\ ,,"'.,.. (' I'"' · ! "::..; ~ . ~ '-:- :' r'LtJ\~ If.) I V'~JiJ L/\l ::Ui I '- 3. 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). 4. 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. 5. The percentage of final compensation to be provided for local miscellaneous members in employment before and not on or after the effective date of this amendment to contract for each year of credited prior service is 0% and the percentage of final compensation to be provided for each year of credited current service is 100% and determined in accordance with Section 21354 of said Retirement Law (2% at age 55 supplemental to Federal Social Security). 6. The percentage of final compensation to be provided for local miscellaneous members in employment on or after the effective date of this amendment to contract for each year of credited prior service is 0% and the percentage of final compensation to be provided for each year of credited current service is 100% and determined in accordance with Section 21354.5 of said Retirement Law (2.7% at age 55 supplemental to Federal Social Security). 7. Public Agency elected and elects to be subject to the following optional provisions: 8. \.., a. Section 21024 (Military Service Credit as Public Service). Public Agency, in accordance with Government Code Section 20840 and regulations, has elected to participate in risk pools for its local miscellaneous members and shall share its experience with the experience of all employers participating in the same risk pool. \., 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. 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. b. 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. \r 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 account of errors in contributions required of any employee may be made by direct payments between the employee and the Board. B. This amendment shall bee~:ective on the BOARD OF ADMINISTRATloN';~ PUBLIC EMPLOYEES' RETIRt='MENT SYSTEM ~..' lit C)' .: "<', oj J r"..i' BY ,!.<'.. LORI MCGARTLAND, eif(EF EMPLOYER SERVICt~DIVISION PUBLIC EMPLOYE~~;"RETIREMENT SYSTEM ..;:,~? , .' ~~ .C!'J .. ! ~ AMENDMENT ER# 1869 PERS-CON-702A (Rev. 10\05) day of BOARD OF DIRECTORS SOUTH TAHOE PUS(I~ UTILITY DISTRICT .:'. J ..~~...I ~. .....'\..'.-" BY ~..() PRESIDING OF~"~ER .........1 C5' i~ Witness Da1tt;" t::::) . ~r.J Attest. c", J (;~r; Clerk i:.-l CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM Actuarial and Employer Services Branch Public Agency Contract Services P.O. Box 942709 \.; Sacramento, CA 94229-2709 (888) CalPERS (225-7377) CERTIFICATION OF COMPLIANCE WITH GOVERNMENT CODE SECTION 7507 I hereby certify that in accordance with Section 7507 of the Government Code the future annual costs as determined by the System Actuary for the increase in retirement benefit(s) have been made public at a public meeting of the Board of Directors of the (governing body) \. South Tahoe Public utility District (public agency) March 1, 2007 which is at least two weeks prior to the adoption of the (date) on Resolution / Grdin3nce. ~i~~-Y-yJ~/, Clerk of the Board Title Date L\3/~~? ~ PERS-CON-12A (rev. 1/96) '- \." \.. CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM Actuarial and Employer Services Branch Public Agency Contract Services P.O. Box 942709 Sacramento, CA 94229-2709 (888) CalPERS (225-7377) CERTIFICATION OF GOVERNING BODY'S ACTION I hereby certify that the foregoing is a true and correct copy of a Resolution adopted by the Board of Directors (governing body) South Tahoe Public utility District of the (public agency) on March 1, 2007 (date) '..-'~~L 5/yL. Clerk/Secr~ry r Clerk of the Board Title PERS-CON-12 (rev. 1/96)