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HomeMy WebLinkAboutRESOLUTION - 14-98 - 4/14/1998 - DEFERRED COMPENSATION PLAN,SECTION 457RESOLUTION NO. 14-98 A RESOLUTION AMENDING THE ACCOUNTING AND FINANCIAL REPORTING METHOD FOR THE SECTION 457 DEFERRED COMPENSATION PLAN OF THE VILLAGE OF ELK GROVE VILLAGE IN ACCORDANCE WITH THE INTERNAL REVENUE CODE AND GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT NO. 32 WHEREAS, the Village of Elk Grove Village has employees rendering valuable services; and WHEREAS, the Village of Elk Grove Village has established a deferred compensation plan for such employees that serves the interest of the Village of Elk Grove Village by enabling it to provide reasonable retirement security for its employees, by providing increased flexibility in its personnel management system, and by assisting in the attraction and retention of competent personnel; and WHEREAS, the Village of Elk Grove Village has determined that the continuance of the deferred compensation plan will serve these objectives; and WHEREAS, amendments to the Internal Revenue Code have been enacted that require changes to the structure of and allow enhancements of the benefits of the deferred compensation plan: NOW THEREFORE BE IT RESOLVED by the Village President and Board of Trustees of Village of Elk Grove Village, Counties of Cook and DuPage, Illinois as follows: Section is That the deferred compensation plan (the "Plan") is hereby amended and restated in the form of: The ICMA Retirement Corporation Deferred Compensation Plan and Trust Section 2: That the assets of the Plan shall be held in trust, with the Village of Elk Grove Village serving as trustee, for the exclusive benefit of the Plan participants and their beneficiaries, and the assets shall not be diverted to any other purpose. The Trustee's beneficial ownership of Plan assets held in the ICMA Retirement Trust shall be held for the further exclusive benefit of the Plan participants and their beneficiaries. Section 3: That the Plan will not permit loans. Section 4: That the Village of Elk Grove hereby agrees to serve as trustee under the Plan. Section 5: That this Resolution shall be in full force and effect from and after its passage and approval according to law. VOTE: AYES: 5 NAYS: 0 ABSENT: 1 PASSED this 14th day of April , 1998. APPROVED this 14th day of April , 1998. Craig B. Johnson Village President ATTEST: Patricia S. Smith Village Clerk