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Resolution 2001-62 RESOLUTION NO. 2001-62 RESOLUTION FOR IMPLEMENTATION OF INTERNAL REVENUE CODE 414(h)(2) FOR ALL EXEMPT NON-SAFETY EMPLOYEES WHEREAS, the City of Gilroy has the authority to implement the provisions of section 414(h)(2) of the Internal Revenue Code (IRe); and WHEREAS, the Board of Administration of the Public Employees' Retirement System adopted its resolution regarding Section 414(h)(2) IRC on September 18, 1985; and WHEREAS, the Internal Revenue Service has stated in December 1985, that the implementation of the provisions of Section 414(h)(2) IRC pursuant to the Resolution of the Board of Administration would satisfy the legal requirements of section 414(h)(2) IRC; and WHEREAS, the City of Gilroy has determined that even though the implementation of the provisions of section 414(h)(2) IRC is not required by law, the tax benefit offered by section 414(h)(2) IRC should be provide to certain employees who are members ofthe Public Employees Retirement System: NOW, THEREFORE, BE IT RESOLVED: I. That the City of Gilroy will implement the provisions of section 414(h)(2) Internal Revenue Code by making employee contributions pursuant to California Government Code section 20691 to the Public Employees' Retirement System on behalf of certain employees who are members of the Public Employees' Retirement System. "Employee contributions" shall mean those contributions to the Public Employees' Retirement System, which are deducted from the salary of certain employees and are credited to individual employee's accounts pursuant to California Government Code section 20691. II. That the contributions made by the City of Gilroy to the Public Employees' Retirement System, although designated as employee contributions, are being paid by the City of Gilroy in lieu of contributions by the employees who are members of the Public Employees' Retirement System. III. That employees shall not have the option of choosing to receive the contributed amounts directly instead of having them paid by the City of Gilroy to the Public Employees' Retirement System, IV, That the City of Gilroy shall pay to the Public Employees' Retirement System the contributions designated as employee contributions from the same source of funds as used in paying salary. RESOLUTION NO. 2001-62 -1- V. That the amount of the contributions designated as employee contributions and paid by the City of Gilroy to the Public Employees' Retirement System on behalf of an employee shall be the entire contribution required of the employee by the Public Employees' Retirement Law (California Government Code sections 20000, ~.). VI. That the contributions designated as employee contributions made by the City of Gilroy to the Public Employees' Retirement System shall be treated for all purposes, other than taxation, in the same way that contributions are treated by the Public Employees' Retirement System, PASSED AND ADOPTED this 17th day of September, 2001 by the following vote: AYES: COUNCILMEMBERS: G. ARELLANO, P ARELLANO, MORALES, PINHEIRO, SUDOL, VELASCO, SPRINGER COUNCILMEMBERS: NONE NOES: ABSENT: COUNCILMEMBERS: NONE APPROVED: ATTEST: i_)/' .) KirtdtZ. '--~~~ Rhon a Pellin, City lerk RESOLUTION NO. 2001-62 -2- City of Gilroy Exempt Salary Schedule (Effective July 1, 2001 -Implementing IRC 414h2) JOB MONTHLY MONTHLY ANNUAL ANNUAL CODE TITLE MINIMUM MAXIMUM MINIMUM MAXIMUM 300 Mayor $987 $11,845 301 Council Members $658 $7,897 (Effective July 1, 2001 per Ord, 99-01) (5.8% CPI) Employees of the City Council 001 City Administrator $11,494 $137,933 002 City Clerk $5,289 $6,917 $63,467 $82,998 Management/Executive Group 100 Community Development Director $7,877 $10,040 $94,525 $120,477 103 Administrative Services Director 104 Community Services Director 101 Police Chief" $7,360 $9,382 $88,320 $112,584 102 Fire Chief" 113 Finance Director $6,809 $8,850 $81,714 $106,200 107 City Engineer 108 Human Resources Directorl Risk Manager 112 Deputy Director of Community Development 118 Planning Division Manager 109 Assistant Police Chief" $6,364 $8,271 $76,368 $99,252 105 Fire Division Chief" $5,876 $7,641 $70,512 $91,692 110 Police Captain" 115 Police Support Services Manager $6,006 $7,807 $72,071 $93,681 116 Senior Sanitary Engineer 117 Senior Civil Engineer 114 Operations Services Manager $5,463 $7,102 $65,561 $85,219 120 Chief Building Official 121 Fire Marshal (Non-Safety) 111 Facilities and Parks Project Manager $5,155 $6,700 $61,863 $80,404 Per Council resolution, non-safety exempt empioyees pay 7% contribution to PERS under IRC 414(h)(2). City pays 9% employee PERS contribution for Safety positions marked with a ". Also these positions do not participate in 414h2 as the 9% employee contribution is reported as special compensation at the time of retirement. Monthly figures are rounded to the nearest $1,00 Rev. 9101 City of Gilroy Exempt Salary Schedule (Cont'd) (Effective July 1,2001 - Implementing IRC 414h2) JOB MONTHLY MONTHLY ANNUAL ANNUAL CODE · TITLE MINIMUM MAXIMUM MINIMUM MAXIMUM Professional 201 Accounting Supervisor $4,963 $6,205 $59,552 $74,459 202 Fleet and Facilities Services Mgr 203 Environmental Program Coordinator $4,420 $5,747 $53,042 $68,964 204 Information Systems Manager 205 Public Information Coordinator 206 Human Resources Analyst 207 HCD Grant Coordinator 208 Police Crime Analyst 209 Revenue Officer 210 Financial Analyst 211 Financial Analyst Trainee (90% of Financial Analyst Range) 230 Grant Management Specialist $3,978 $4,835 $47,739 $58.024 Per Council resolution. non-safety exempt employees pay 7% contribution to PERS under IRC 414(h)(2) City pays 9% employee PERS contribution for Safety positions marked with a .. Monthly figures are rounded to the nearest $1.00 Rev. 9/01 I, RHONDA PELLIN, City Clerk of the City of Gilroy, do hereby certify that the attached Resolution No. 2001-62 is an original resolution, duly adopted by the Council of the City of Gilroy at a regular meeting of said Council held on the 17th day of September, 2001, at which meeting a quorum was present. IN WITNESS WHEREOF, 1 have hereunto set my hand and affixed the Official Seal of the City of Gilroy this 27th day of September, 2001. ~.. /? ~. . cd.t y~--/ ~0-.. City lerk of the City of Gilroy (Seal)