1 THIRD AMENDMENT TO THE GWINNETT COUNTY DEFINED BENEFIT PLAN This THIRD AMENDMENT is made as of this day of, 2009, by Gwinnett County (the County ). WITNESSETH: WHEREAS, the County maintains the Gwinnett County Defined Benefit Plan (the Plan ), which was established effective as of January 1, 2007 for the benefit of its eligible employees; and WHEREAS, the County now wishes to amend the Plan to update the Plan for certain law changes required by the Pension Protection Act of 2006, to update the Plan for the Heroes Earnings Assistance and Relief Tax Act of 2008, to update the Plan for House Bill 202, to assign the duty to review appeals of denials of benefit claims to the Retirement Plans Management Committee or its delegate, and to make several miscellaneous changes and clarifications to the Plan; NOW, THEREFORE, the County does hereby amend the Plan, effective as of January 1, 2009, except as otherwise provided herein, as follows: 1. By deleting Section 1.07 of the Plan in its entirety and substituting therefor the 1.07 Average Monthly Compensation Average Monthly Compensation means the arithmetic average of monthly Compensation, which results in the highest such average, paid to a Participant by the Employer for the sixty (60) consecutive calendar months, ignoring any Breaks in Service, out of the Participant s last 120 calendar months of monthly Compensation, including the calendar month in which the Participant receives his final paycheck in connection with his Termination of Employment. If a Participant has a Leave of Absence under the provisions of the Family and Medical Leave Act ( FMLA ), the months prior to such Leave of Absence and the months after such Leave of Absence shall be considered consecutive for purposes of this Section. If the Participant has a Leave of Absence under the provisions of the Uniformed Services Employment and Reemployment Rights Act of 1994, as such Act may be amended from time to time ( USERRA ), the months prior to and after such Leave of Absence shall be considered consecutive for purposes of this Section, unless the Participant makes up the Employer Pick-up Contributions that would have been due during this time in accordance with Section If such contributions are made up, for purposes of this Section, the Participant shall be
2 treated as receiving Compensation equal to the Compensation the Participant would have received during such period if the Participant were not in qualified military service, determined based on the rate of pay the Participant would have received but for the Leave of Absence; provided, however if the Compensation the Participant would have received during such period is not reasonably certain, Compensation for this purpose shall equal the Participant s average Compensation during the 12 months immediately preceding the qualified military service (or, if shorter, the period of employment immediately preceding the qualified military service). 2. Effective as of August 8, 2009, by deleting Section 1.13 of the Plan in its entirety and substituting therefor the 1.13 Compensation Compensation means the total amount of all payments, direct or indirect, made by the County to an Employee for services rendered to the County, for a calendar year which ends within a Plan Year, as defined in Code Section 3401(a) for purposes of tax withholding at the source (as reported to the Employee on Form W-2 for such year), excluding pay for overtime, overtime premium, scheduled overtime, and scheduled overtime premium. Compensation shall include beforetax or salary deferral contributions made to this Plan or any other plan of the County, under a Code Section 132(f)(4) qualified transportation plan or under Code Sections 125, 402(g)(3), 457 or 414(h), on behalf of a Participant for such Plan Year. Notwithstanding the foregoing, in no event shall the Compensation of a Participant taken into account under the Plan for any Plan Year exceed (i) $200,000 for Plan Years beginning on or after January 1, 1989, (ii) $150,000 for Plan Years on or after the later of (a) January 1, 1996 or (b) the 90th day after the opening of the first legislative session that begins on or after January 1, 1996, or (iii) for Plan Years beginning on or after January 1, 2002, the limitations of Code Section 401(a)(17) in effect as of the beginning of the Plan Year (i.e., $245,000 for 2009). The limitations set forth in the preceding sentence shall be subject to adjustment annually as provided in Code Section 401(a)(17)(B) and Code Section 415(d); provided, however, that the dollar increase in effect on January 1 of any calendar year, if any, is effective for the Plan Year. The monthly limitation on Compensation for any Participant shall be determined in accordance with Code Section 401(a)(17) and the applicable regulations thereunder. However, the Code Section 401(a)(17) limits in this Section 1.13 shall not apply to Transition Rule Employees to the extent the application of the limitation would reduce the amount of Compensation that is allowed to be taken into account under the Plan below the amount that was allowed to be taken into account under the Plan as in effect on July 1, 1993, as adjusted from time to time. 2
3 Compensation shall not include, with respect to a State Court Judge or a Juvenile Court Judge, that portion of his salary as defined in O.C.G.A which is used for purposes of mandatory participation in a State or federal retirement pension plan pursuant to O.C.G.A By deleting Section 1.15 of the Plan in its entirety and substituting therefor the 1.15 Credited Service Credited Service means the measurement of a Participant s Service as an Employee after the Original Effective Date of the Plan that is used to determine the Participant s Accrued Benefit. Credited Service shall include only full-time service and shall be determined by the Elapsed Time Method. Participants who have qualified military service and are reemployed by the Employer under USERRA shall be entitled to Credited Service for the time spent in qualified military service to the extent required by USERRA, as provided in Section 4.05 and Section Credited Service shall include Service prior to the Effective Date of the Plan, sick leave, and retirement reserve leave. Furthermore, the County, as part of an employment contract with Appointed Officials, may agree to provide additional Credited Service. In no event, however, shall the additional Credited Service exceed five (5) years. 4. By deleting Section 1.24(c)(i) of the Plan in its entirety and substituting therefor the (i) A full-time Employee, as defined by County policy as any Employee eligible under the Employer s personnel policies to receive all supplemental benefit including pension benefits; 5. Effective January 1, 2007, by deleting Section 1.24(c)(ii) of the Plan in its entirety and substituting therefor the (ii) County Commissioners, except as specifically excluded in subsection (d)(iii) below; 6. By deleting the head language of Section 1.24(c)(iii) of the Plan in its entirety and substituting therefor the (iii) The following elected officials of the County with no other County funded retirement or pension plan: 3
4 7. Effective as of August 8, 2009, by deleting the word and at the end of the existing Section 1.24(d)(iii), by deleting the period at the end of the existing Section 1.24(d)(iv) and substituting therefor ; and, and by adding the following new Section 1.24(d)(v) to read as follows: (v) Employees who are active members of a state retirement or pension plan, if such plan is funded in part or in whole by County contributions. 8. By deleting Section 2.04(e) of the Plan in its entirety and substituting therefor the (e) If a Participant Terminates Employment prior to completing the applicable Transition Period as specified in paragraphs (a) through (d) above, the Participant shall make, at least forty-five (45) days before his Benefit Commencement Date, the applicable lump sum contribution specified in paragraphs (a) through (d) above reduced pro-rata for each completed month the Participant has made the required Employer Pick-up Contributions during the applicable Transition Period (the adjusted lump sum contribution ). 9. Effective as of January 1, 2010, by deleting the first sentence of Section 4.01(b) of the Plan in its entirety and substituting therefor the Employer Pick-up Contributions are required for Participants in Schedule B in the amount of five and three-quarters percent (5.75%) of Compensation. 10. Effective as of January 1, 2010, by deleting the first sentence of Section 4.01(c) of the Plan in its entirety and substituting therefor the Employer Pick-up Contributions are required for Participants in Schedule C in the amount of nine percent (9%) of Compensation. 11. By deleting Section 4.05 of the Plan in its entirety and substituting therefor the 4.05 USERRA Contributions To the extent and in the manner required under USERRA, a Participant who is absent from employment for qualified military service and returns to employment with the Employer shall be permitted to make up Employer Pick-up Contributions to the Plan with respect to such period of qualified military service, and the Employer shall make any County contributions required to be made under USERRA on behalf of such Employee for the period of qualified military service, based on the contribution rates in effect for the Plan Year(s) in which the Participant was in qualified military service. The Participant shall designate the plan year(s) to which Employer Pick-up Contributions made-up by such Participant relate. Such contributions may be made during the period beginning 4
5 with his Reemployment Commencement Date and ending on a date which is no later than three (3) times the duration of his qualified military service, but in no event later than five (5) years. In the event any Employer Pick-up Contributions are made pursuant to this Section, the Participant shall not be entitled to retroactive earnings on such contributions. No such payment shall exceed the amount the Participant would have been required to contribute had the Participant remained continuously employed by the Employer throughout the period of qualified military service. 12. By deleting Section 8.01 of the Plan in its entirety and substituting therefor the 8.01 Pre-Retirement Death Benefit If a Participant dies while an Employee of the County, the Plan provides a lifetime pre-retirement survivor annuity which provides a monthly benefit equal to 50% of the Participant s Non-forfeitable Accrued Benefit determined as of the date of the Participant s death, payable over the lifetime of the spouse. If the Participant is not married at the time of death, the Participant s dependent children (if any) will receive the same benefit in total, payable to their legal guardian, until the children reach age 18 at which time the benefit shall cease. If the Participant is not married and has no dependent children at the time of death, the Participant s estate will receive a refund of the Participant s contributions plus interest, if applicable. If the computation of Participant s Pension benefit exceeds the Maximum Permissible Dollar Limitation, as defined in Section of the Plan, and the Participant dies, the designated Beneficiary shall be entitled to receive a benefit equal to 100% of the Participant s Accrued Benefit as of the date of his death, paid over the Beneficiary s life or over a period no greater than the Beneficiary s life expectancy. 13. By adding the following new Section 8.06 to the Plan: 8.06 Death Benefits Under USERRA Effective January 1, 2007, in case of a Participant who dies while performing qualified military service (as defined in Code Section 414(u)(5)), the survivors of the Participant are entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service) provided under the Plan, if any, had the Participant resumed and then Terminated Employment on account of death. 5
6 14. By deleting Section 9.04(a) of the Plan in its entirety and substituting therefor the (a) Benefit Commencement Date for Normal Retirement Pension A Participant s Benefit Commencement Date for his Normal Retirement Pension shall be no later than sixty (60) days after the close of the Plan Year in which the Participant attains his Normal Retirement Date. Notwithstanding the foregoing, no payments of a Participant s Normal Retirement Pension under this Section 9.04(a) shall begin until the Participant submits a distribution request on a form provided by the Plan Administrator specifying his Benefit Payment Date. If a Participant Retires but does not submit a distribution request form prior to the Benefit Commencement Date specified in Section 9.04(a), payments will begin within sixty (60) days of the date he submits such request, and the Plan will pay the Participant a lump sum equal to the sum of the payments the Participant would have received had he received payments from his Benefit Commencement Date specified in Section 9.04(a) to his Benefit Payment Date. No earnings or interest shall accrue on the lump sum distribution. 15. By deleting Section 9.04(b) of the Plan in its entirety and substituting therefor the (b) Benefit Commencement Date for Early Retirement Pension Benefits The Benefit Commencement Date for Early Retirement Pension Benefits shall be no later than sixty (60) days after the close of the Plan Year in which the Participant attains his Early Retirement Date. Notwithstanding the foregoing, no payments of a Participant s Early Retirement Pension under this Section 9.04(b) shall begin until the Participant submits a distribution request on a form provided by the Plan Administrator specifying his Benefit Payment Date. If a Participant Retires and is entitled to an Unreduced Early Retirement Pension, but does not submit a distribution request form prior to the Benefit Commencement Date specified in Section 9.04(b), payments will begin within sixty (60) days of the date he submits such request, and the Plan will pay the Participant a lump sum equal to the sum of the payments the Participant would have received had he received payments from the date he was first eligible to receive an Unreduced Early Retirement Pension to his Benefit Payment Date. No earnings or interest shall accrue on the lump sum distribution. 16. By adding the following language to the beginning of Section 9.04(e) of the Plan: Notwithstanding the foregoing, a Participant s latest Benefit Commencement Date for his Pension shall be the first day of April in the calendar year following the later of: 6
7 (i) (ii) the calendar year in which the Participant attains age 70-1/2, or the calendar year in which the Participant Terminates Employment. If a Participant Retires but does not submit a distribution request form prior to the Benefit Commencement Date specified in this Section 9.04(e), payments will begin, as required by Code Section 401(a)(9), no later than the Benefit Commencement Date specified in this Section 9.04(e), and the Plan will pay the Participant a lump sum equal to the sum of the payments the Participant would have received had he received payments from the date he was first eligible to receive a Normal Retirement Pension or an Unreduced Early Retirement Pension, whichever is earlier, to his Benefit Payment Date. No earnings or interest shall accrue on the lump sum distribution. Plan: 17. Effective August 8, 2009, by adding the following new Section 9.07(d) to the (d) Notwithstanding the foregoing, a Participant who has Retired, commenced receiving his Accrued Benefit, and thereafter is re-employed by the County after August 8, 2009, shall be entitled to continue to receive his pension benefit while working for the County, provided that such Participant performs no more than 1,040 Hours of Service in any calendar year. If such a Participant performs more than 1,040 Hours of Service in a calendar year, the Participant s pension benefits shall be suspended for the remaining portion of the calendar year beginning on the first day of the month following the month in which his Hours of Service exceed 1,040. The payment of retirement benefits following the suspension shall resume the beginning of the next calendar year in the same form and amount previously made to the Participant prior to such suspension. 18. Effective January 1, 2010, by deleting Section 9.08 of the Plan in its entirety and substituting therefor the 9.08 Rollovers (a) (b) General Rule Notwithstanding any provision of the Plan to the contrary that would otherwise limit a Distributee s election under this Section, a Distributee may elect, at the time and in the manner prescribed by the Trustees or Plan Administrator, to have any portion of an Eligible Rollover Distribution paid directly to an Eligible Retirement Plan specified by the Distributee, in a direct rollover. Definitions (i) Eligible Rollover Distribution 7
8 An Eligible Rollover Distribution is any distribution of all or any portion of the balance to the credit of the Distributee, except that an Eligible Rollover Distribution does not include (A) any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the Distributee or the joint lives (or joint life expectancies) of the Distributee and the Distributee s designated Beneficiary, or for a specified period of ten (10) years or more; (B) any distribution to the extent such distribution is required under Code Section 401(a)(9); and (C) the portion of any distribution that is a hardship distribution under Code Section 401(k). A Distributee may not elect a direct rollover with respect to an Eligible Rollover Distribution during the Plan Year that is less than $200. If the Distributee elects to have only a portion of an Eligible Rollover Distribution paid to an Eligible Retirement Plan, that portion must be equal to at least $500. A portion of a distribution shall not fail to be an Eligible Rollover Distribution merely because the portion consists of after-tax employee contributions, which are not includible in gross income. However, such portion may be transferred only to an individual retirement account or annuity described in Code Section 408(a) or (b) or to a qualified trust described in Code Section 401(a) or to an annuity contract described in Code Section 403(b) that agrees to separately account for amounts so transferred (and earnings thereon), including separately accounting for the portion of such distribution that is includible in gross income and the portion that is not. (ii) Eligible Retirement Plan An Eligible Retirement Plan is an individual retirement account described in Code Section 408(a), an individual retirement annuity described in Code Section 408(b) (other than an endowment contract), an annuity plan described in Code Section 403(a), a qualified trust described in Code Section 401(a), an annuity contract described in Code Section 403(b) that accepts the Distributee s Eligible Rollover Distribution and an eligible plan under Code Section 457(b) which is maintained by a state, political subdivision, or agency or instrumentality of a state and which agrees to separately account for amounts transferred to such plan from this Plan. If any portion of an Eligible Rollover Distribution is attributable to payments or distributions from a designated Roth account (as defined in Code Section 402A), an Eligible Retirement Plan with respect to such portion shall include only another designated Roth account and a Roth IRA. 8
10 Employer Pick-up Contributions only to the extent the Employee makes payment to the Plan with respect to such contributions in accordance with Section 4.05 and USERRA. The Participant must pay such contributions for the period of the qualified military service in order to include Compensation for the time of the qualified military service in the Participant s Average Monthly Compensation calculation. The amount and timing of contributions required shall be determined in accordance with USERRA. Plan: 20. Effective January 1, 2008, by adding the following new Section 11.10(k) to the (k) Total Annual Payments Not In Excess Of $10,000. The annual benefit (without regard to the age at which benefits commence) payable with respect to a Participant is not considered to exceed the limitations on benefits described in Section 11.10(a) if: (i) (ii) The benefits (other than benefits not taken into account in the computation of the annual benefit under the rules of Regulations Section 1.415(b)-1(b) and (c)) payable with respect to the Participant under the Plan and all other defined benefit plans of the Employer do not in the aggregate exceed $10,000 (as adjusted under Regulations Section 1.415(b)-1(g)) for the Limitation Year, or for any prior Limitation Year; and The Employer has not at any time maintained a defined contribution plan in which the Participant participated. 21. By deleting Section of the Plan in its entirety and substituting therefor the Appeal Procedure for Denial of Benefits (a) The Plan Administrator shall provide adequate notice in writing to any Participant or to any Beneficiary ( Claimant ) whose claim for benefits under the Plan has been denied. The Plan Administrator s notice to the Claimant shall set forth: (i) (ii) (iii) The specific reason for the denial; Specific references to pertinent Plan provisions providing the basis for denial; A description of any additional material and information needed for the Claimant to perfect his claim and an explanation of why the material or information is needed; 10
11 (iv) (v) A statement that any appeal the Claimant wishes to make of the adverse determination must be in writing to the Retirement Plans Management Committee of the Gwinnett County Public Employee Retirement System (the RPMC ), or its delegate, within seventyfive (75) days after receipt of the Plan Administrator s written notice of denial; and A statement that failure to provide the written appeal of the adverse determination to the RPMC or its delegate in writing within the seventy-five (75) day period will render the Plan Administrator s determination final, binding and conclusive. (b) After receiving written notice of the denial of a claim, a Claimant or his representative may: (i) (ii) (iii) request a review of the denial by written application of the RPMC or its delegate; review pertinent documents; and submit issues and comments in writing to the RPMC or its delegate. (c) The RPMC, or such committee that the RPMC establishes under its bylaws to review appeals for the denial of benefits, shall review any appeal made pursuant to this Section No later than sixty (60) days following the receipt of the written application for review, the RPMC or its delegate shall submit its decision on the review in writing to the Claimant and to his representative, if any. However, a decision on the written application for review may be extended, if special circumstances require an extension of time, to a day no later than one hundred twenty (120) days after the date of receipt of the written application for review. The decision shall include specific reasons for the decision and specific references to the pertinent provisions of the Plan on which the decision is based. Except as specifically amended hereby, the Plan shall remain in full force and effect as prior to this Third Amendment. 11
12 IN WITNESS WHEREOF, the County has caused this Third Amendment to be executed as of the day and year first above written. GWINNETT COUNTY BOARD OF COMMISSIONERS By: Chairman Attest: Clerk, Gwinnett County Board of Commissioners Approved as to Form: _7.DOC 12
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