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HomeMy WebLinkAboutC09-163 CCOERA 401(a) Participation Agreement~~ 4~r ~ ~~ ~~ ~I~CI~. COLORADO COUNTY OFFICIALS AND EMPLOYEES RETIREMENT ASSOCIATION RETIREMENT PLAN AND TRUST AGREEMENT 401(a) PARTICIPATION AGREEMENT Amended and Restated Effective as of July 1, 2008 Prepared by HOLLAND & HARTLLP ATTORNEYS AT LAW SUITE 3200 555 SEVENTEENTH STREET DENVER, COLORADO 80202-3979 (303) 295-8000 ASPEN • BILLINGS • BOISE • BOULDER • GASPER • CHEYENNE • COLORADO SPRINGS • DENVER DENVER TECH CENTER JACKSON HOLE SALT LAKE CITY • SANTA FE • WASHINGTON, D.C. COLORADO COUNTY OFFICIALS AND EMPLOYEES RETIREMENT ASSOCIATION RETIREMENT PLAN AND TRUST AGREEMENT 401(a) PARTICIPATION AGREEMENT Association Member /Participating Employer: Association Member Original Participation Date: Participation Agreement Ef fective Date: Prior Participation Agreement Information. If this is an amended Participation Agreement, please indicate the effective date of the last Participation Agreement: PREAMBLE I. AGREEMENT. By this Agreement, by and between Colorado County Officials and Employees Retirement Association ("Association") and the Association Member specified in this Participation Agreement ("Agreement"), the Association Member adopts as a Participating Employer the Colorado County Officials and Employees Retirement Association Retirement Plan and Trust Agreement (the "Plan"), as amended and restated effective July 1, 2008, and as further amended or supplemented from time to time, subject to the modifications set forth in this Agreement. This Agreement shall amend and supersede any previous participation agreement made by and between the Association Member and the Association. II. ADOPTION OF THE PLAN. The specified Association Member adopts the Plan as a Participating Employer pursuant to the terms of the Plan and this Participation Agreement, effective as of the Participation Agreement Effective Date. The Participating Employer's participation in the Plan is conditioned on the timely payment by the Participating Employer of its proportional share of contributions under the Plan, and in the case of contributions deducted from a Participant's Compensation, payment no later than the thirtieth (30th) day after such amounts would otherwise have been paid to the Participant. III. .REVIEW OF THE PLAN. The Participating Employer has reviewed the Plan, and in particular Article 15 of the Plan. The Participating Employer has consulted, or had opportunity to consult, with its legal and tax advisors with reference to the Plan and this Participation Agreement. CCOERA Retirement Plan and Trust Agreement Participation Agreement 7/1/2008 1 IV. APPROVAL OF PLAN TRUSTEE AND ADMINISTRATOR. The Participating Employer approves and confirms the Trustee and Administrator designated by the Association in the Plan to serve in each such capacities. V. ASSOCIATION AS AGENT. The Participating Employer irrevocably designates the Association as its agent as set forth in Article 15 of the Plan for all purposes of the Plan, and authorizes the Association, on behalf of the Participating Employer, to perform the specific acts and to exercise the specific powers granted under the Plan. The Association or its designee shall have authority to make any and all necessary rules or regulations, binding upon the Participating Employer and its Employees, to effectuate the purpose of the Plan. VI. PARTICIPATING EMPLOYER'S CONTRIBUTIONS. All contributions made by the Participating Employer under the Plan and this Participation Agreement shall be determined separately by each Participating Employer, and shall be allocated only among the eligible Participants of the Participating Employer making the contribution in accordance with Section 3.1 of the Plan. CCOERA Retirement Plan and Trust Agreement Participation Agreement 7/1/2008 2 PARTICIPATING EMPLOYER ELECTIONS (Paragraphs in this section are numbered to correspond to sections of the Plan.) Note: Officials may opt out of Plan participation; however, if Officials do participate they do not have to satisfy any minimum eligibility requirements. Accordingly, Sections 2.1(b)(2), 2.4(b) and 2.5(a) below only pertain to Employees. Additionally, Officials are always fully vested in Participating Employer contributions; therefore Sections 5.2(b)(1), 5.2(c), 5.2(d), 5.2(e) and 5.2(g) below only pertain to Employees. 2.1(b)(2) STATUS OF EMPLOYEE. "Employee" means the following: (Specify one option only.J ^ Every employee of the Participating Employer who: jComplete either the~rst two blanks or the third blank only.J • works at least ~ months per year, and • who works at least ~ hours per week; or • who works at least hours per year. ^ All Employees. Every employee of the Participating Employer. 2.1(b)(2) ELIGIBILITY SERVICE PERIOD. To become eligible to participate in the Plan, an Employee must continuously perform the type of service required above (e.g., a certain number of hours per week) for the period of time specified below: [Specify one option only.J ^ None. Every Employee meeting the criteria above may begin participation upon the first day of the payroll period following the Employee's Date of Hire. Twelve month period. Six month period. is ten years.) month period. (Reminder, maximum vesting period CCOERA Retirement Plan and Trust Agreement Participation Agreement 7/1/2008 3 2.4(b) RE-EMPLOYMENT MORE THAN THIRTY (3O) DAYS AFTER TERMINATION. jSpecify one option only.] 2.5(a) The Participating Employer shall grant prior service credit for purposes of eligibility service in the event an Employee terminates employment with an Association Member (including the Participating Employer) more than thirty (30) days before his most recent Date of Hire with the Participating Employer. ^ In accordance with the default provisions of Section 2.4(b) of the Plan, the Participating Employer shall not grant prior service credit for purposes of eligibility service in the event an Employee terminates employment with an Association Member (including the Participating Employer) more than thirty (30) days before his most recent Date of Hire with the Participating Employer. CHANGE IN STATUS. jSpecify one option only.] ^ A Participant who continues in the employ of the Participating Employer but ceases to be employed in the capacity required for eligibility as defined above will be deemed to satisfy the eligibility provisions and will continue to make contributions to the Plan under Plan Section 3.3, and will be entitled to participate in the allocation of any contribution of the Participating Employer made under Plan Section 3.1 and 3.2, despite the change in status. ^ In accordance with the default provisions of Section 2.5(a) of the Plan, a Participant who continues in the employ of the Participating Employer but ceases to be employed in the capacity required for eligibility as defined above will no longer satisfy the eligibility provisions. jlf this selection is chosen, complete the following.] Upon return to an employment status meeting the eligibility criteria, the Employee must complete the applicable Eligibility Service Period (which shall commence as of the date the Employee returns to such employment status) before recommencing participation in the Plan. Upon return to an employment status meeting the eligibility criteria, the Employee will recommence participation as of the first day of the month following the date the Employee returns to such employment status. CCOERA Retirement Plan and Trust Agreement Participation Agreement 7/1/2008 4 3.1(a) PARTICIPATING EMPLOYER CONTRIBUTIONS. The Participating Employer shall make a contribution for each Participant for each Plan Month as specified below: Specify one option only.J ^ The Participating Employer will contribute 3% of the Compensation of such Participant for the Plan Month. ^ The Participating Employer will contribute 4% of the Compensation of such Participant for the Plan Month. ^ The Participating Employer will contribute 5% of the Compensation of such Participant for the Plan Month. ^ The Participating Employer will contribute 6% of the Compensation of such Participant for the Plan Month. ^ The Participating Employer will contribute 7% of the Compensation of such Participant for the Plan Month. ^ The Participating Employer will contribute N% of the Compensation of such Participant for the Plan Month. ^ The Participating Employer's contribution for each Participant will equal an amount directed by each Participant, with a minimum of (a whole percentage, no less than three percent (3%)) and a maximum of % of the Compensation of such Participant. Once an election is made, it is an irrevocable election until a new Participation Agreement is adopted. ^ The Participating Employer will contribute to each Participant ~% (a whole percentage, no less than three percent (3%)) of the Compensation of such Participant for the Plan Month based on attained Years of Service; % (a whole percentage, no less than three percent (3%)) of the Compensation of such Participant for the Plan Month based on _ attained Years of Service; _% (a whole percentage, no less than three percent (3%)) of the Compensation of such Participant for the Plan Month based on _ attained Years of Service; and _ % (a whole percentage, no less than three percent (3%)) of the Compensation of such Participant for the Plan Month based on attained Years of Service. CCOERA Retirement Plan and Trust Agreement Participation Agreement 7/1/2008 5 3.2 PRIOR SERVICE BENEFITS. The Participating Employer may elect to make a Prior Service Benefit contribution to each Eligible Official and Eligible Employee. The Participating Employer shall contribute to each Eligible Official and each Eligible Employee the percentage (elected below) of such Eligible Official's or Eligible Employee's annual Compensation for the elected Prior Service Period. The Prior Service Benefits shall be paid in equal monthly installments during the Pay Out Period. jSpecify one option only.] ^ The Participating Employer elects not to make a Prior Service Benefit contribution. ^ The Participating Employer will contribute to each Eligible Official and each Eligible Employee % (a whole percentage no less than three percent (3%) of the annual Compensation of each Eligible Official and Eligible Employee during the Prior Service Period. jComplete both A and B.J A. The Prior Service Period is (number from one to five) twelve (12) month period(s) of continuous employment of such Eligible Official and Eligible Employee ending on the Effective Date. Specify one option only.] Continuous employment is counted for employment with the Participating Employer only. Continuous employment is counted for employment with Association Members only. B. Prior Service Benefit contributions shall be made in equal monthly installments over (number from one to 36) continuous calendar month(s). 3.3 MANDATORY PARTICIPANT CONTRIBUTIONS. Mandatory Participant Contributions shall be: jSpecify one option only.] ^ Before-tax in accordance with C.R.S. Section 24-54-104(4} and Internal Revenue Code Section 414(h)(2).~ ^ After-tax. Note if contributions are being picked up and paid by the Employer in lieu of employee contributions, the contributions will be treated as `picked-up "and paid by the Employer on a prospective basis only, from the date this Participation Agreement is ,formally adopted. Participants may not opt out o f the `pick-up "nor may they receive the contributed amounts directly instead o f having them paid by the Participating Employer to the Plan. CCOERA Retirement Plan and Trust Agreement Participation Agreement 7/1/2008 6 4.7 FORFEITURES ACCOUNT. Forfeitures shall be: Applied to reduce future Participating Employer contributions. Allocated among the Accounts of active Participants in the Plan. 5.2(b)(1) VESTING OF PARTICIPANT'S ACCOUNTS. In accordance with Section 5.2(b)(1) of the Plan, an Employee-Participant becomes vested in Employer Contributions and Prior Service Benefit contributions as follows: Specify one option only.J ^ Ten-Year Vesting. A Participant shall vest each Plan Month at the rate which equals the product of 1 / 12 multiplied by 10%. ^ Five-Year Vesting. A Participant shall vest each Plan Month at the rate which equals the product of 1/12 multiplied by 20%. ^ Other Vesting. A Participant shall vest each Plan Month at the rate which equals the product of 1/12 multiplied by % (must be more than 10%). ^ Immediate Vesting. A Participant shall be 100% vested upon participation in the Plan. ^ Specified Vesting. A Participant shall vest according to the following schedule: 1st Year: 2nd Year: 3rd Year: 4th Year: 5th Year: 52(C~ RE-EMPLOYMENT MORE THAN THIRTY (3O) DAYS AFTER TERMINATION. [Specify one option only.J The Participating Employer shall grant prior service credit for purposes of vesting service in the event an Employee terminates employment with an Association Member (including the Participating Employer) more than thirty (30) days before his most recent Date of Hire with the Participating Employer. In accordance with the default provisions of Section 5.2(c), the Participating Employer shall not grant prior service credit for purposes of vesting service in the event an Employee terminates employment with an Association Member (including the Participating CCOERA Retirement Plan and Trust Agreement Participation Agreement 7/1/2008 7 Employer) more than thirty (30) days before his most recent Date of Hire with the Participating Employer. 5.2(e) SERVICE WITH PARTICIPATING EMPLOYER PRIOR TO ADOPTION OF PLAN. j5elect the following option if desired.] [] Past Service Credit. At the time this Participation Agreement is executed, all Employees presently employed by the Participating Employer shall have all periods of employment service credited towards the vesting schedule referenced above in Section 5.2(b)(1). 8.1 LOANS T0_ELIGIBLE BORROWERS. jSpecify one option only.] [] Participant loans are allowed in accordance with Article 8 of the Plan and loan procedures adopted by the Plan Administrator. Participant loans are not allowed. 17.9 DEFINITION OF COMPENSATION. For purposes of allocating contributions or forfeitures, the Participating Employer excludes the following from the definition of Compensation (as defined in Section 17.9 of the Plan): j5elect as many EXCLUSIONS as applicable.] Overtime pay. Premiums for shift differential. Bonuses. Mandatory Employee Contributions, pre-tax contributions to a cafeteria plan or a Code § 457 plan, and qualified transportation fringes under Code § 1320(4). Fringe benefits, expense reimbursements, deferred compensation, and welfare benefits. Holiday pay. Vacation pay. Sick pay. All post-severance compensation. Post-severance qualified military service pay. Post-severance disability pay. Other [please specify]: CCOERA Retirement Plan and Trust Agreement Participation Agreement 7/1/2008 8 The Participating Employer and the Colorado County Officials and Employees Retirement Association have executed this Participation Agreement and have accepted its terms. Dated this day of , 20 Participating Employer Participating Employer By: \~ rfi~- i Title: ~ ~ ~ ~~' ~? ~ ~~ ~, //}:t ~'` ~ Y ~~~r ~'~ :~ 144+" Y 9 l i 'p 1 ~ ,. 1 e ~, ~ ~~,~,1 ~ I ~.~ Dated this day of , 20 COLORADO COUNTY OFFICIALS AND EMPLOYEES RETIREMENT ASSOCIATION Plan Sponsor By: Title: Executive Director 3862727_4.DOC CCOERA Retirement Plan and Trust Agreement Participation Agreement 7/1/2008 9 n~n~~ .~C~.. Colorado County Officials & Employees Retirement Association Feb~•uary 23, 2009 RE: Restated Plan and Participation Agreement Dear CCOFIRA Member: 751 SouthPark Drive Littleton, CO 80120 303.713.9400 800.352.0313 303.713.9413 Fax www.ccoera.org ~lnder the new Internal Revenue Service determination letter program; every individually designed retirement plan has a regular, five-year filing cycle, referred to as its remedial amendment cycle. In order to submit the Plan for a letter, it was necessary to restate the Plan document and Participation Agreement and incorporate all amendments to the Plan since the last filing, as well as all changes included on the latest "Cumulative List of Changes" in plan qualification requirements. 1`he Plan was restated with a July 1, 2008 effective date, and the Participation Agreement was also restated. It is therefore necessary at this time for you to renew your elections and sign and date a new Participation Agreement ~so that your governing Participation Agreement corresponds with the restated Plan document. Attached with this letter is a copy of the restated Participation Agreement, which must be cotttpleted artd returned to CC4~RA within 6~0 days from the date of this letter, Please use this letter to assist with completion of the Participation Agreement, Participation Agreement section numbers correspond to Plan sections. A copy of the amended and restated Plan document is also available on our website. www.ccoera.or~ If a Participation Agreement is not completed and returned to CCO~I~A within 60 days from the date of this letter, CCa~RA K=all select default elections for you based on current elections. Participating Employer Information -pale 1. Complete the Participating Employer information on page 1. 1. The Original Participation Date is the date you originally joined the Plan. If you are a new Association Member, the Original Participation Date will be the same as the Participation Agreement Effective Date. 2. The Participation Agreement Effective Date is the date that the revised Participation Agreement will take effect. You may not elect a retroactive Effective Date. ~, Please include the effective date of the last Participation Agreement you completed. This information will assist CCOERA with Plan administration and record-keeping. 4. Note the Participation Agreement now specifies that participation in the Plan is conditioned an your timely payment of your required Employer contributions under the Plan. In the case of contributions deducted from participant's compensation, this means that payment to the Plan must be made no later than 30 days after the day the amounts would have otherwise been paid to the participant. By executing the Participation Agreement, you are agreeing to this provision. Participating .~mplo~r elections -~pa ems 3=10. 1, Status of Employee. You must specify eligibility criteria for Plan participation and complete one of the two options. a. 1f you choose the first option, please specify how many months per year an employee must work in order to be eligible for Plan participation (e.g., an employee must work at least 10 months per year in order to participate in the Plan) and specify: 1. how many hours per week {e.g., at least 30 hours per week); or 2. how many hours per year (e.g.,1,000 hours per year). b. If you would Like all employees to participate in the Plan, regardless of the number of hours or months employees are actively at work, select the second option. Section 2,1(b)(2) permits you to expand or limit participation as desired, by defining which employees are eligible to participate in the Plan. For example, it is permissible to provide that employees must work 12 months per year, if you would like to exclude seasonal employees. Alternatively, you may permit employees to participate, even if they work reduced hours or only for a portion of each year. 2. Eli.ibility Service Period, The Participation Agreement permits you to specify the eligibility service period, i. e., how many months, if any, an employee must .perform required service in order to be eligible to participate in the Plan. Please select one of the options. For example, if you select the first option, all employees who meet the proper status as you defined above, will enter the Plan an the first day of the payroll period after the employee is hired. Alternatively, you can require ahold-out period as offered in the other options, 3. Re-Employment More rI'han Thirty Days After Termination. This Section 2.4(b) specifies whether you will grant prior service credit for eligibility purposes for an employee who is reemployed.. more than thirty days after his or her termination of employment. The Plan's default provision (and the second option under this Section 2.4(b)) provides that an employee will be considered a new employee for purposes of determining eligibility, a. Section 2.4(b) only addresses how an employee is affected for purposes of eligibility, for those employees who are rehired more than thirty days after termination off' employment. b. NOTfi: If you choose no eligibility service period under Section 2.1(b)(2) (the first option under Section 2.1{b)(2)), you should choose the default provision (second option), although it will not impact haw employees are treated for eligibility purposes. Example: You. make the fallowing elections pursuant to Section 2.1 {b)(2). employees must work 12 months a year and 35 hours per week in order to participate in the Plan, and cannot participate until they have worked in that capacity for 12 months. Employee worked for a different Association IVleznber for 3 years and then following 30 days of termination of employment, comes to work for you. If you choose to give prior service credit for purposes of eligibility (by selecting the first option), the employee can begin participating in the Plan without having to work for 12 months, assuming he meets the other eligibility criteria (i.e., is scheduled to work for 12 months each year and at least 35 hours per week. 4. Change In Status. You may permit employees who have experienced a change in status to continue making and receiving cantributions. Examples of a "change in status" are when an employee has gone fiom full-time to part-time or year-round to seasonal, and no longer satisfies your elected eligibility criteria, The Plan's default. provision states if an employee experiences a change in status and is no longer eligible under the Participating Employer's eligibility criteria, he or she is not entitled to make or receive contributions. a. Choose one of the two options. The first option. permits the employee who has experienced a change in status to continue making and receiving contributions. b. Tf you choose the Plan's default provision (the second option}, specify what happens upon re-satisfaction of eligibility following a change in status. You must select one of the following two choices, and determine: 1, if an employee must once again satisfy the eligibility service period; or 2. if an employee will enter on the first day of the month following resumption of the required eligibility status. S . Pal~ticipatin~Em~loyer Contributions. Section 3.1(a}provides you with contribution options. You may contribute a percentage of each participant's compensation per month (at a minimum rate of 3%},may elect a contribution range to mirror participant contributions, or may elect a graded contribution formula based on years of service (for example, 3% based on 1-3 Years of Service; 4% based on 3-5 Years of Service; and 5% based on 5+ Years of Service). Please review these options carefully and select one option only. This Section 3.1(a) was revised to eliminate the cap of 8% of compensation. G. Prior Service I~enefits. You can elect whether or not you will make Prior Service Benefit cantributions. Select one option. If you choose to make Prior Service .Benefit contributions, select the second option and complete the appropriate blank within that option, as well as subparts A and B. (Z,ypically, Participating Employers select the first option and elect tzot to make a Prior Service Benefit contribution. Note if you elect to make a Prior Service Benefit contribution, the election applies to all Eligible Employees and Eligible Qfficials.} 7. Mandator~Participant Contributions. Specify in Section 3.3 whether mandatory participant contributions are before-tax or after-tax contributions. Note:.ln order to satisfy the Internal Rey=enue Code's "pick-up"requirements wr'th respect to participant contributions, the employee cantributions option must be selected before the~eriod to which ,such cor~tributr'orzs relate. By completr'ng the .Participating Agreement and selecting the pre- tax option, you are taking formal action to provide the contributions will be picked-up on a prospective basis from the date the Participation Agreement is formally adopted. If the speci~cati.ora is not so made, the designated employee contributions being paid by the 3 employer will not ga~alify as `pick-up "contributions and the participant may not later opt-in to the pre-tax pick-rip option. 8, Forfeitures Account. Please select whether you want forfeitures to apply to reduce your futl~re contributions, or if forfeitures should be allocated among active participants in the Plan. 9. Vesting of Participant's Accounts. This Section 5.2(b}(1 }provides you with additional vesting options. Please select one option only. If you would like to create your own vesting schedule, select "Specified Vesting" and choose your awn vesting schedule. Note it does not have to be a 5-year vesting schedule, and you can. elect a longer vesting schedule than 5 years (please add additional blanks as needed}. I,or example, you can state that a participant will vest 2S% in Year 1, SQ% in Year 2, 7S% in Year 3 and 100% in Year 4. Note your selection will apply to both regular P~mployer Contributions and to Prior Service Benefit contributions. 10. Re-Employment More Than Thirty Days After Termination. This Section S,2(c}permits you to choose how to apply vesting credit for participants you have hired who used to work for either you or another Association Member and are hired more than 30 days after their termination of employment. a. Select the first option if you would like to give vesting credit for past service credit with an Association Member. b. The second option reflects the Plan's default position, which is that past service is not taken into account for vesting purposes. Example; You elect a 4-year vesting schedule (2S% in Year 1, 50% in Year 2, 75% in Year 3 and 100% in Year 4} and an employee worked for another Association Member far S years before coming to work far you. This employee had more than 30 days between jobs. If you. elected, the Plan's default provision (option number 2}, you would not take the S years of service into account when considering the participant's vested percentage in your contributions. If instead you elect to grant prior service credit for purposes of vesting (option number 1}, then the participant would be 100% vested in all contributions, since he had over 4 years of vesting credit with the prior employer. 11. Service with Participating, Employer Prior to .Adoption of Plan. This Section S,2(e) permits you grant service credit :for purposes of vesting al periods of employment prior to the date you join the Plan. If you do not want to grant service credit, leave this option blank. 12. Loans to Eligible Borrowers. You may offer participants the ability to take a Plan Ioa~n. If you choose to permit loans, you must request a copy of the Plan's loan procedures from the Plan Administrator, and must administer the loans in accordance urith these policies. 13. Definition of Compensation. You may exclude certain catego~es of compensation for purposes of allocating contributions or forfeitures. ~~or example, you may exclude various foirns of compensation, such as bonuses, holiday, vacation and sick pay, from the definition of Compensation. Select as many options as you wish to exclude, and specify any other forms of compensation you v~fill exclude on the last line. Although you may exclude Mandatory Employee Contributions, it is not common to do so. Example: You elect to exclude bonuses and overtime pay from the definition of compensation under the Plan., You. also elect to contribute 5% of each participant's compensation as an Employer Contribution. For purposes of determining how much you need to contribute, .you will include all forl~ls of eligible compensation paid. to the participant, however, you will exclude bonuses and overtime pay. Therefore, if a participant earned $50,000 in base salary, and had a $5,000 bonus and earned $2,000 in overtime, that participant would receive a $2,500 Employer Contribution based solely on 5% of his $50,000 base salary; the participant's bonus and overtime are excluded for purposes of determining the Employer Contribution under the Plan. Sj ng ature Page. .Please sign and date the Participation Agreement and retu~~n to CCUERA for execution, CCOERA will provide you with a signed original. for your files anal will retain a copy for its files. Note because the Plan and Participation Agreement are sub ject to IRS review and approval, it might be necessary to amend the Platz and/or Participation Agreement pursuant to IRS requirements. In the event it is necessary to make such additional changes, or if a change impacts your Participation Agreement elections, we will notify ytau in writing. Sincerely, J~acab P, Kuijpcr Executive Director g448f~ 12 2.DOC TERM SHEET ~~ c~ ~o 1) Requested hearing date: ( ) (ri~$; ~9A9~ 2) For Count y Manager sig nature: ~ 3) Requesting department: Human Resources j 1; 4) T=: Colorado County Officials and Employees Retirement Association Retirement Plan and Trust Agreement 401(a) Participation Agreement 5) Check one: Consent:_On the Record: 6) Staff submitting: Diana Kafka 7) Pur ose: To renew selections and sign and date a new Participation Agreement so the governing Participation Agreement corresponds with the restated Plan document. 8} Schedule: 9) Financial considerations: No change to County 6% match. 9) 0, t=: -1~~1 ~Cy7 ,~--~, ~rldCC 1'~ ,, a p ~ -~ ~~E ~r'~ ~~f~~"4 ~~;~ ~~~~ APPROVE AST FORM ~.,-~..~~ Sy: ~n agle County Attorney's Office Y' . a~i~ County Cummission~r~' office