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SECOND AMENDMENT TO THE CITY OF CLEARWATER MONEY PURCHASE PENSION PLAN ".. ~~ - I I SECOND AMENDMENT TO THE CITY OF CLEARWATER MONEY PURCHASE PENSION PLAN This Second Amendment to the City of learwater Money Purchase Pension Plan is made and entered into this ~ F d- day of ,1999, but is effective for all purposes as of June 1, 1999, by the City of Clearwa er (the "City"). WIT N E SSE T H: WHEREAS, the City has previously adopted the City of Clearwater Money Purchase Pension Plan (the "Plan"), which was amended by a First Amendment effective August 1, 1998; and WHEREAS, pursuant to the terms of the Plan the City is authorized and empowered to amend the Plan; and WHEREAS, the City deems it advisable and in the best interest of Participants to amend the Plan. NOW, THEREFORE, the Plan is hereby amended as follows: Section 5.1 of Article V is hereby deleted in its entirety, and the following is substituted in lieu thereof: 5.1 Contributions. (a) Employer Contributions. For each Plan Year, the Employer shall contribute to the Trust on behalf of each Participant employed by the Employer an amount equal to: 15% of Compensation on behalf of the City Manager and the City Attorney; 12% of Compensation on behalf of the Chief of Police; and 6% of Compensation on behalf of Management Contract Employees (excluding the Chief of Police) and Assistant City Attorneys. The Employer will make bi-weekly contributions to the Trust throughout the Plan Year to meet its funding obligations under the Plan. (b) Employee Mandatory Contributions. For each Plan Year, the City Manager and the City Attorney shall contribute an amount equal to 2% of compensation and the Chief of Police shall contribute an amount equal to 6% of compensation bi-weekly to the Trust. The mandatory contributions made by employees under the Plan shall be designated as employer contributions pursuant to Section 414(h) of the Code. Such designation is contingent upon the contributions being excluded from the employees' gross income for federal income tax purposes. For all other purposes of the Plan, such contributions shall be considered employee contributions. Employee mandatory contributions to the Plan shall be fully vested at all times. O(~- -.~ )-,-- !- -- "'- \- '\ / ,., Ii"" I I SECOND AMENDMENT CITY OF CLEARWATER MONEY PURCHASE PENSION PLAN Page 2 IN WITNESS WHEREOF, this Second Amendment has been entered into and is effective as of the date first set forth above. Countersigned: i~ 4.-- ~~ Brian Aungst, Mayor-Coitmissioner CITY OF CLEARWATER, FLORIDA By: J- Michael J..Roberto, City Manager Attest: (!&~