City of Port St. Lucie header
File #: 2023-163    Version: 1 Name:
Type: Resolution Status: Passed
File created: 2/1/2023 In control: City Council
On agenda: 2/13/2023 Final action: 2/13/2023
Title: Resolution 23-R15, a Resolution of the City of Port St. Lucie, Florida, to Authorize the Addition of a 401a and 457b Special Pay Plans.
Attachments: 1. Bencor Resolution Draft 2023, 2. 2 - BENCOR Plan Flyer, 3. 3 - 401a ADOPTION AGREEMENT, 4. 4 - 457b ADOPTION AGREEMENT, 5. 5 - 401a SPP Investment Direction Election, 6. 6 - 457b SPP Investment Directon Election, 7. 7 - 401a PLAN DOCUMENT, 8. 8 - 457 Plan Document, 9. 9 - 401 AN 700 Contract, 10. 10 - 457b Gov AN 700 Contract, 11. 11 - MASTER CUSTODY AGREEMENT, 12. 12 - 457b MASTER CUSTODY AGREEMENT
Placement: Resolutions
Action Requested: Motion / Vote
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Resolution 23-R15, a Resolution of the City of Port St. Lucie, Florida, to Authorize the Addition of a 401a and 457b Special Pay Plans.
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Submitted By: Stephen Okiye, Finance Director, Finance Department.

Strategic Plan Link: The City's Goal of a high-performing city government organization.

Executive Summary (General Business): The Finance department is recommending a partnership with Bencor to save the City and employees on tax deductions upon termination and payout of vacation and sick accruals by creating 401a and 457b Special Pay Plans. Upon partnering with Bencor, the plan will be mandatory and start with non-union, non-sworn classified employees who, as of the effective date of this plan, do not have an existing final pay deferral plan. The addition of these plans for all other CBAs will depend upon renewal negotiations. This plan will allow for the deferment of federal taxes and exemption of Social Security and Medicare Taxes upon termination and payout of vacation and sick accruals.

Presentation Information: Member(s) of Finance will be available for questions.

Staff Recommendation: Move that the Council approve a resolution to authorize the addition of a 401a and 457b special pay plan.

Alternate Recommendations:
1. Move that the Council amend the recommendation and approve a resolution to authorize the addition of a 401a and 457b special pay plan.
2. Move that the Council provide staff direction.

Background: Currently, when an employee is terminated, the City and employee are subject to federal taxes as our current 401a and 457b plans do not make it mandatory to deposit payouts into the plan. Per the IRS, the plan needs to be mandatory for an eligible group of people for those people to receive preferential tax treatment.

Issues/Analysis: N/A

Financial Information: N/A

Special Consideration: N/A

Location of Project: N/A

Attachments:
1. Resolution 23-XX Draft
2. BENCOR Fly...

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