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Res 186-96 12/17/1996RESOLUTION NO. I n (' '1 o A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WICHITA FALLS, TEXAS, ADOPTING CHANGES IN THE ICMA CORPORATION DEFERRED COMPENSATION PLAN AND TRUST AS REQUIRED BY THE INTERNAL REVENUE SERVICE WHICH GOVERNS SECTION 457 DEFERRED COMPENSATION PLANS. WHEREAS, the Employer has employees rendering valuable services; and WHEREAS, the Employer has established a deferred compensation plan for such employees that serves the interest of the Employer by enabling it to provide reasonable retirement security for its employees, by providing increased flexibility in it personnel management system, and by assisting in the attraction and retention of competent personnel; and WHEREAS, the Employer 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 that the Employer hereby amends and restates the deferred compensation plan(the"Plan") in the form of"The ICMA Retirement Corporation Deferred Compensation Plan and Trust". BE IT FURTHER RESOLVED that the assets of the Plan shall be held in trust, with the Employer 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 beheld for the further exclusive benefit of the Plan participants and their beneficiaries; BE IT FURTHER RESOLVED that the Plan will permit loans. BE IT FURTHER RESOLVED that the Employer hereby agrees to serve as trustee under the plan. PASSED AND APPROVED this the 1711 day of December, 1.96. k i. MAYS• ATTEST: 1;,: : CITY CLERK