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
SPECIMEN DOCUMENT 5/09/14 North Carolina Public School Teachers and Professional Educators Investment Plan 403 Volume Submitter Plan Base Plan Document [Note: This document will be submitted to the IRS
COLUMBIA UNIVERSITY Summary Plan Description for the Retirement Plan - Local 241 Transport Workers Union of America Columbia University (the University ) offers two retirement plans to help provide you
STATE OF MICHIGAN 401K PLAN (Amended and Restated Effective January 1, 2014) STATE OF MICHIGAN 401K PLAN TABLE OF CONTENTS ARTICLE 1 ESTABLISHMENT OF PLAN AND TRUST...1 1.1 Establishment of Plan....1 1.2
CHAPTER 15. UNIFORM RETIREMENT SYSTEM FOR JUSTICES AND JUDGES Subchapter Section 1. General Provisions... 590:15-1-1 3. Excess Contributions... 590:15-3-1 5. Excess Benefit Plan and Trust... 590:15-5-1
SOUTHERN OHIO EDUCATIONAL SERVICE CENTER 403(b) RETIREMENT PLAN TABLE OF CONTENTS Parties to Agreement................................................... 3 Recitals.............................................................
IU 457(b) Retirement Plan July 2013 January 2015 Contents IU 457(b) Retirement Plan Highlights... iv Section A: General Information...1 Section B: Participation and Service...2 Section C: Contributions...3
AUBURN UNIVERSITY 457(b) DEFERRED COMPENSATION PLAN SUMMARY EXPLANATION OF THE PLAN Effective September 6, 2012 AUBURN UNIVERSITY 457(b) DEFERRED COMPENSATION PLAN SUMMARY EXPLANATION OF THE PLAN TABLE
Biola University Defined Contribution Retirement Plan Table of Contents ARTICLE I ARTICLE II ARTICLE III ARTICLE IV ARTICLE V ARTICLE VI ARTICLE VII ARTICLE VIII ARTICLE IX ARTICLE X Definitions...3 Establishment
VIRGINIA PORT AUTHORITY DEFINED CONTRIBUTION PLAN (As Restated Effective April 1, 2014) (Formerly the Virginia Port Authority Matching Plan) TABLE OF CONTENTS Page INTRODUCTION... 1 ARTICLE I DEFINITIONS...
AMENDMENT FOR PENSION PROTECTION ACT AND HEART ACT ARTICLE I PREAMBLE 1.1 Effective date of Amendment. The Employer, or if applicable, the sponsor on behalf of the Employer, adopts this Amendment to the
Retirement System IRS Compliance Policy August 2015 Table of Contents I. SECTION 1. PUBLIC EMPLOYEES RETIREMENT SYSTEM TIERS 1, 2, AND 3 DEFINED BENEFIT PLAN...2 A. Rollover Distributions Compliance with
THE STATE of ARIZONA PUBLIC EMPLOYEES DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES 457 GOVERNMENTAL PLAN AND TRUST EFFECTIVE DECEMBER 1, 2011 Document provided as a courtesy of: 457 GOVERNMENTAL PLAN
ROTH IRA DISCLOSURE STATEMENT The Pension Fund of the Christian Church established and maintains the Defined Contribution Retirement Accounts of the Pension Fund of the Christian Church (Disciples of Christ)
OREGON CITY SCHOOL DISTRICT 457(b) DEFERRED COMPENSATION PLAN BASIC PLAN DOCUMENT OREGON CITY SCHOOL DISTRICT 457(b) DEFERRED COMPENSATION PLAN BASIC PLAN DOCUMENT TABLE OF CONTENTS ARTICLE 1 INTRODUCTION...
ST. NORBERT COLLEGE DEFINED CONTRIBUTION RETIREMENT PLAN JANUARY 1, 2009 ST. NORBERT COLLEGE DEFINED CONTRIBUTION RETIREMENT PLAN Table of Contents Page ARTICLE I INTRODUCTION...1 Section 1.01. Purpose...1
CITY OF GROSSE POINTS FARMS SUMMARY OF ORDINANCE NO. 386 ENTITLED AN ORDINANCE TO AMEND AND RESTATE THE PROVISIONS OF THE CITY OF GROSSE POINTE FARMS PUBLIC SAFETY OFFICER RETIREMENT SYSTEM TO INCORPORATE
ST. JOHN S UNIVERSITY DEFINED CONTRIBUTION RETIREMENT PLAN (JANUARY 1, 2015 RESTATEMENT) INTRODUCTION This document is both the formal document that constitutes the St. John s University Defined Contribution
UNIVERSITY OF ILLINOIS SUPPLEMENTAL 403(b) RETIREMENT PLAN Amended and Restated effective February 1, 2008 INTRODUCTION The University of Illinois Supplemental 403(b) Retirement Plan is an optional employee
SUFFOLK UNIVERSITY STANDARD RETIREMENT PLAN AND VOLUNTARY TAX DEFERRED ANNUITY PLAN PLAN DOCUMENT Restated as of January 1, 2009 1 TABLE OF CONTENTS ARTICLE I ESTABLISHMENT OF PLAN 1.1 Establishment of
Randolph College Defined Contribution and Tax-Deferred Annuity Retirement Plan Plan Document Amended and Restated Effective as of January 1, 2012 2 TABLE OF CONTENTS Page ARTICLE I: DEFINITIONS... 1 ARTICLE
SUMMARY PLAN DESCRIPTION FOR THE BECKER TRUCKING, INC. 401(k) PROFIT SHARING PLAN AND TRUST (January 1, 2009) Revised TABLE OF CONTENTS Page (1) General... 1 (2) Identification of Plan... 1 (3) Type of
Defined Benefit Retirement Plan Summary Plan Description This booklet is not the Plan document, but only a summary of its main provisions and not every limitation or detail of the Plan is included. Every
NEVADA SYSTEM OF HIGHER EDUCATION DEFINED CONTRIBUTION RETIREMENT PLAN ALTERNATIVE RESTATEMENT EFFECTIVE JANUARY 1, 2008 1 Table of Contents ARTICLE I ARTICLE II ARTICLE III ARTICLE IV ARTICLE V ARTICLE
Baker University Defined Contribution Retirement Plan (2002 Restatement) (Incorporating Amendments One and Two) KC-1439213-1 Baker University Defined Contribution Retirement Plan (2002 Restatement) Table
Idaho State Board of Education Optional Retirement Plan A Defined Contribution Retirement Plan Restated November 2001 Restated December 2003 Restated to include amendments through 2008 Restated December
YALE UNIVERSITY RETIREMENT ACCOUNT PLAN SUMMARY PLAN DESCRIPTION Effective January 1, 2015 Table of Contents Introduction...1 Definitions...2 Eligible Employee...5 Eligible Employees... 5 Excluded Employees...
NORTHWESTERN UNIVERSITY RETIREMENT PLAN AND VOLUNTARY SAVINGS PLAN SUMMARY PLAN DESCRIPTION Effective January 1, 2011 Table of Contents Introduction...1 Definitions...2 Eligible Employee...5 Eligible Employees...
SUMMARY PLAN DESCRIPTIONS FOR THE ST. FRANCIS HEALTH SERVICES OF MORRIS EMPLOYEES RETIREMENT PLAN AND THE ST. FRANCIS HEALTH SERVICES OF MORRIS TAX DEFERRED ANNUITY PLAN A summary of the plan as prescribed
Philadelphia University Defined Contribution Retirement Plan Retirement Annuity (RA) Plan Summary Plan Description Amended and Restated July 1, 2014 Table of Contents Part I: Information About The Plan.............................................
UTAH STATE RETIREMENT BOARD 401(k) PLAN DOCUMENT A DEFINED CONTRIBUTION PLAN UTAH RETIREMENT SYSTEMS DEFINED CONTRIBUTION PLANS 560 EAST 200 SOUTH, Suite 200 SALT LAKE CITY, UTAH 84102 (801) 366-7720 1-800-688-401k
RETIREMENT BENEFITS Introduction To Your Plan Woodmen of the World Life Insurance Society and/or Omaha Woodmen Life Insurance Society ("Woodmen") sponsors and maintains this retirement plan, known as the
IMPORTANT NOTICE LOWER COLORADO RIVER AUTHORITY RETIREMENT PLAN AND TRUST April 1, 2015 Outline of Major Plan Provisions for Cash Balance Participants This Outline of Major Plan Provisions is applicable
TITLE 303, NEBRASKA ADMINISTRATIVE CODE, CHAPTER 24 RETIREMENT SYSTEMS, PUBLIC EMPLOYEES PUBLIC EMPLOYEES RETIREMENT BOARD RULES AND REGULATIONS FOR BENEFIT OPTIONS AND DISTRIBUTION RULES Last Revision:
NEW YORK STATE DEFERRED COMPENSATION PLAN LOCAL EMPLOYER ADOPTION KIT 1 NEW YORK STATE DEFERRED COMPENSATION PLAN EMPLOYER ADOPTION KIT TABLE OF CONTENTS SECTION 1. SECTION 2. SECTION 3. SECTION 4. SECTION
Summary Plan Description The Johns Hopkins University Support Staff Pension Plan for Support Staff and Bargaining Unit Members Effective July 1, 2011 1 Contents Fast Facts... 3 Pension Plan Benefits At-A-Glance...
University of Alaska Voluntary Tax Deferred Annuity Plan Table of Contents Key Terms and Adoption Section Section 1: Definition of Terms Used Section 2: Participation and Contributions Section 3: Limitations
SUMMARY PLAN DESCRIPTION for the AMBROSE MULTIPLE EMPLOYER RETIREMENT SAVINGS PLAN TABLE OF CONTENTS (1) Eligibility to Participate... 4 (2) Types of Plan Contributions... 4 (3) Compensation... 7 (4) Vesting...
CHAPMAN UNIVERSITY DEFINED CONTRIBUTION RETIREMENT PLAN Summary Plan Description This document is a summary of the provisions of Chapman University Defined Contribution Retirement Plan (the Plan ) as in
Employees Retirement Fund Plan Amendments An ordinance amending Chapter 40A of the Dallas City Code to revise certain provisions of the City of Dallas employees retirement fund plan to comply with federal
COLGATE UNIVERSITY DEFINED CONTRIBUTION RETIREMENT PLAN SUMMARY PLAN DESCRIPTION JANUARY 2013 TABLE OF CONTENTS ARTICLE I PARTICIPATION IN THE PLAN Page Am I eligible to participate in the Plan?... 2 When
CITY OF VENICE MUNICIPAL POLICE OFFICERS' PENSION TRUST FUND SUMMARY PLAN DESCRIPTION Approved by the Board on: August 10, 2011 IS YOUR BENEFICIARY FORM CURRENT? IN THE EVENT YOU DIE, YOUR BENEFIT OR CONTRIBUTIONS
THE USW INDUSTRY 401(k) PLAN SUMMARY PLAN DESCRIPTION MAY 2011 3320 Perimeter Hill Drive Nashville, Tennessee 37211-4123 May 2011 TO ALL PARTICIPANTS AND BENEFICIARIES: The Board of Trustees of the USW
THE THIRD AMENDMENT AND RESTATEMENT OF THE NON-CERTIFICATED EMPLOYEES RETIREMENT PLAN OF THE JUNIOR DISTRICT OF ST. LOUIS, ST. LOUIS COUNTY, MISSOURI Effective July 1, 2007 S:\CLIENTS\07891\00005\S2440378.DOC
NEW YORK STATE DEFERRED COMPENSATION PLAN LOCAL EMPLOYER ADOPTION KIT 1 NEW YORK STATE DEFERRED COMPENSATION PLAN EMPLOYER ADOPTION KIT TABLE OF CONTENTS SECTION 1. SECTION 2. SECTION 3. SECTION 4. SECTION
NEW JERSEY DIVISION OF PENSIONS AND BENEFITS NEW JERSEY STATE EMPLOYEES DEFERRED COMPENSATION PLAN AUTHORITY: Unless otherwise expressly noted, all provisions of this Plan were adopted by the New Jersey
Summary Plan Description Prepared for The College of Wooster Defined Contribution Plan July 2011 TABLE OF CONTENTS INTRODUCTION...3 ELIGIBILITY...4 A. Am I eligible to participate in the Plan?...4 B. What
Part III. Administrative, Procedural, and Miscellaneous Miscellaneous Pension Protection Act Changes Notice 2007-7 I. PURPOSE This notice provides guidance in the form of questions and answers with respect
CHAPMAN UNIVERSITY DEFINED CONTRIBUTION RETIREMENT PLAN Summary Plan Description This document is a summary of the provisions of Chapman University Defined Contribution Retirement Plan (the Plan ) as in
OPERATING ENGINEERS LOCAL 66 ANNUITY AND SAVINGS FUND Summary Plan Description REVISED 1-1-2009 BOOKLET 4 OPERATING ENGINEERS LOCAL 66 ANNUITY AND SAVINGS FUND UNION TRUSTEES James T. Kunz, Jr., Chairman
THE CITY OF GALLATIN 401(K) RETIREMENT PLAN TABLE OF CONTENTS ARTICLE I DEFINITIONS ARTICLE II ADMINISTRATION 2.1 POWERS AND RESPONSIBILITIES OF THE EMPLOYER... 8 2.2 DESIGNATION OF ADMINISTRATIVE AUTHORITY...
VIRGINIA PORT AUTHORITY DEFINED BENEFIT PENSION PLAN AND TRUST (As Restated Effective January 1, 2015) ARTICLE I Definition of Terms 1.1 Accrued Benefit... 1 1.2 Active Participant... 1 1.3 Actuarial Equivalent
UNIVERSITY OF WASHINGTON RETIREMENT PLAN (UWRP) Amended and Restated, Effective October 21, 2010 Table of Contents 1. Establishment of Plan...1 2. Definitions...1 2.1. Accumulation Account...1 2.2. Annuity
UNIVERSITY OF WASHINGTON 401(a) SUPPLEMENTAL RETIREMENT PLAN Amended and Restated, Effective February 17, 2011 Table of Contents Article Page ARTICLE 1. INTRODUCTION...1 1.1. Amendment and Restatement...1
FERRIS STATE UNIVERSITY 403(b) BASE RETIREMENT PLAN IMMEDIATE VESTING For The Following Classes of Employees Administrative Administrative Support Faculty (Restated Effective January 1, 2009) i Page TABLE
CHRYSLER GROUP LLC CASH BALANCE PLAN Amended and Restated Effective as of October 12, 2011 Topic TABLE OF CONTENTS Page Introduction...1 Article I - Effective Date, Definitions and Construction...3 Section
CHAPMAN UNIVERSITY TAX-DEFERRED ANNUITY (TDA) RETIREMENT PLAN Summary Plan Description This document is a summary of the provisions of Chapman University Tax-Deferred Annuity (TDA) Retirement Plan (the
EGTRRA Amendment For 403(b) Voluntary Contributory ( Matching ) Retirement Plans AMENDMENT OF THE BIOLA UNIVERSITY DEFINED CONTRIBUTION RETIREMENT PLAN for EGTRRA IN WITNESS WHEREOF, Biola University herein
Defined Contribution and Tax-deferred Annuity Retirement Plan Summary Plan Description Updated September 2015 This document provides each Participant with a description of the Institution's Defined Contribution
Faculty & Administrative Officer Employee Retirement Plan Summary Plan Description Effective May 10, 1920 Restatement Effective January 1, 2010 1 Contents About this Summary Plan Description... 4 Eligibility...
Summary Plan Description Prepared for DePauw University Retirement Plan January 2012 TABLE OF CONTENTS Page INTRODUCTION...1 ELIGIBILITY...1 Am I eligible to participate in the Plan?...1 What requirements
Dear Participants: Attached is the City of Chicago Deferred Compensation Plan. Please review this document and file with your Deferred Compensation information. If you have any questions, please do not
THE COLUMBUS, GEORGIA PENSION PLAN For General Government Employees As Amended and Restated Effective as of July 1, 2012 TABLE OF CONTENTS SECTION 1. HISTORY, PURPOSE AND LEGAL EFFECT... 1 1.01 - History...
College of St. Scholastica Defined Contribution Retirement Plan For Lay Faculty, Exempt Administrative Staff and Non-exempt Hourly Staff September, 2001 This Sample Plan Document is to be Used Solely as
Excel Finance Co. 401(k) Plan Summary Plan Description The Summary Plan Description (SPD) which follows is a technical document that meets the legal requirements of the Department of Labor and Internal
TO OUR EMPLOYEES: We wish to announce that the Mission Health System Employee Retirement Plan ( Plan ) has been amended, effective June 1, 2015, to change the automatic form of benefit. Therefore, in order
(1) Direct Rollover shall mean a direct rollover, which is a payment by the Plan to the Eligible Retirement Plan specified by the Distributee. (2) Distributee shall mean a distributee including an employee
Part-time Employee Retirement Plan Designation of Human Resources To the Trustee (s) or Custodian (as applicable) of the Austin Community College Money Purchase Plan Printed Name of Participant I hereby
Electrical Pension Trustees Pension Plan No. 2 ABOUT THIS BOOKLET To understand your benefits from the Electrical Contractors Association and Local Union 134, I.B.E.W. Joint Pension Trust of Chicago Pension
Qualified Retirement Plan BASIC PLAN DOCUMENT 158198 12/10 QUALIFIED RETIREMENT PLAN AND TRUST BASIC PLAN DOCUMENT (EGTRRA) Table Of Contents DEFINITIONS...1 ACP Test Safe Harbor Matching Contributions...1
Death Benefit Distribution Claim Form Non-Spousal Beneficiary READ THE ATTACHED IRS SPECIAL TAX NOTICE: IF THE PLAN ALLOWS FOR AN ANNUITY OPTION, READ THE WRITTEN EXPLANATION OF QUALIFIED JOINT AND 50%
Public Employees Retirement Board August 13, 2015 Topic: 401(a) Defined Contribution Plan Document Revisions The 401(a) Plan document is revised to incorporate 2015 legislative changes. Staff Recommendation:
Summary Plan Description Hofstra University Pension Plan As Amended and Restated Effective as of January 1, 2012 Updated May, 2014 HOFSTRA UNIVERSITY PENSION PLAN Summary Plan Description Plan Name: Hofstra
Title 27: Part 220: Personnel PERS, Deferred Compensation Plan & Trust MISSISSIPPI GOVERNMENT EMPLOYEES' DEFERRED COMPENSATION PLAN AND TRUST FOR EMPLOYEES OF THE STATE OF MISSISSIPPI AND ITS POLITICAL
Distribution Form HCS RETIREMENT SERVICES 1095 South 800 East Orem, UT 84097 Phone 801-224-1900 Fax 801-224-1930 www.hcsretirement.com EMPLOYER: PERSONAL INFORMATION Last Name: S.S. #: First Name: Date
YORK UNIVERSITY PENSION PLAN (Amended and Restated as at January 1, 1992) Unofficial Consolidation to December 31, 2013 This is an unofficial consolidation of the York University Pension Plan including
401(k) Plan Summary Plan Description i Table of Contents Background Information... 1 Name of the Plan... 1 Plan Sponsor... 1 Plan Sponsor s IRS Identification Number... 1 Participating Companies... 1 Plan
Summary Plan Description Glatfelter Retirement Plan Program for Hourly Employees in the Spring Grove Group (Applicable to Employees hired prior to January 17, 2011) Effective January 1, 2012 DMEAST #14404512
RETIREMENT PLAN FOR EMPLOYEES OF JOB SERVICE NORTH DAKOTA Summary Plan Description January 1, 2007 TABLE OF CONTENTS INTRODUCTION... GOVERNING AUTHORITY... PAGE i iii YOUR RETIREMENT PLAN... 1 RETIREMENT
CANADA POST CORPORATION REGISTERED PENSION PLAN EFFECTIVE OCTOBER 1, 2000 Revised and approved by the Pension Committee of the Board of Directors of on November 21, 2013 CANADA POST CORPORATION REGISTERED
Customer copy please retain for your records. SAVINGS INCENTIVE MATCH PLAN FOR EMPLOYEES BASIC PLAN DOCUMENT DEFINITIONS ADOPTING EMPLOYER Means any corporation, sole proprietor or other entity named in
UBS Financial Services Inc. SIMPLE IRA Summary Description Your employer has adopted a SIMPLE IRA Plan (SIMPLE IRA Plan) to provide you with a tax-deferred means to accumulate savings for retirement through
SUMMARY PLAN DESCRIPTION BT US RETIREMENT SAVINGS PLAN 401(K) September 2011 TABLE OF CONTENTS Introduction...1 Type of Plan...1 Plan Sponsor...1 Purpose of This Summary... 1 Plan Administration... 1 Plan
GOLD CROSS SERVICES, INC. 401(K) RETIREMENT SAVINGS PLAN SUMMARY PLAN DESCRIPTION TABLE OF CONTENTS INTRODUCTION TO YOUR PLAN What kind of Plan is this?... 1 What information does this Summary provide?...
SUMMARY OF THE COUNTY OF SAN DIEGO INCENTIVE RETIREMENT DEFERRED COMPENSATION PLAN This summary describes the County of San Diego Incentive Retirement Deferred Compensation Plan as in effect on July 28,
Summary Plan Description Prepared for The Cooper Union Defined Contribution Retirement Plan INTRODUCTION The Cooper Union has restated the The Cooper Union Defined Contribution Retirement Plan (the Plan
Retirement Plan ABOUT THE RETIREMENT PLAN... 2 WHO IS ELIGIBLE... 2 COST... 2 VESTING... 3 BREAK IN SERVICE... 3 RETIREMENT AGE... 3 HOW TO GET AN ESTIMATE OF YOUR PENSION BENEFIT... 4 BENEFITS UNDER THE
The American Funds Roth IRA Trust Agreement Pending IRS approval. Section 1 Definitions As used in this trust agreement ( Agreement ) and the related Application, the following terms shall have the meaning