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HomeMy WebLinkAbout2013-199RESOLUTION 2013 -199 ACTION TAKEN AND RESOLUTION ADOPTED BY CONSENT OF CITY OF STILLWATER The undersigned, being representatives and /or officers of CITY OF STILLWATER (the "Employer "), hereby adopt the following Resolution by unanimous consent and direct that this Consent Resolution be entered in the minute books of the Employer. WHEREAS, the Employer previously adopted a Code Section 125 plan, also known as the Cafeteria Plan, (the "Plan "); WHEREAS, effective immediately, Internal Revenue Service Notice 2013 -71 (the "Notice ") modified the "use -or- lose" rule for health flexible spending arrangements (FSAs) to allow, at the plan sponsor's option, employees participating in health FSAs to carry over up to five hundred dollars ($500.00) of unused amounts remaining at year -end; and WHEREAS, effective [12/01/2013] the Employer desires to amend the Plan as set forth in the attached Amendment and Summary of Material Modifications to make changes to allow employees a carryover of up to $500.00 to the flexible spending account, consistent with the requirements set forth in the Notice. NOW, THEREFORE, BE IT RESOLVED that the Employer has hereby reviewed the attached Amendment and Summary of Material Modifications and does hereby approve the adoption of the Amendment as set forth therein; BE IT FURTHER RESOLVED that the officers of the Employer are authorized and directed to take any and all acti ay be necessary to effectuate this Resolution. By Date �a' 25 By 1�.45 Date //.�;k By Date