HomeMy WebLinkAboutStudy Session Packet 11-19-12STUDY SESSION AGENDA
CITY COUNCIL MEETING
CITY OF WHEAT RIDGE, COLORADO
7500 W. 29th Ave.
Wheat Ridge CO
November 19, 2012
6:30p.m.
Individuals with disabilities are encouraged to participate in all public meetings sponsored by the
City of Wheat Ridge. Call Heather Geyer, Administrative Services Director at 303-235-2826 at
least one week in advance of a meeting if you are interested in participating and need inclusion
assistance.
PUBLIC COMMENT ON AGENDA ITEMS
APPROVAL OF AGENDA
.1.. Parks and Recreation Commission Resolution-No Smoking in Parks
2. 38th Avenue Metrics Update
3. Staff Report(s)
a) Police Department Pension Amendments
4. Faith-based Community Forum
5. Elected Officials' Report(s)
DRAFT
Resolution to Support Smoke-Free Parks, Playgrounds and Open Space
for the City of Wheat Ridge:
Background:
The Colorado Clean Indoor Air Act of 2006 made many places smoke-free to protect residents,
workers, and visitors from the poisonous and cancer-causing chemicals in tobacco smoke.
However, the law did not include all indoor and outdoor areas where youth and adults work
and recreate. According to the U.S. Surgeon General there is no safe level of exposure to
tobacco smoke. Unfortunately, in Wheat Ridge, youth and adults are still exposed to tobacco
smoke in our parks and playgrounds. And discarded cigarettes and other tobacco pose a hazard
to children, animals, and the environment.
Findings and Resolution:
• WHEREAS, tobacco use is the number one preventable cause of death;
• WHEREAS, in a recent cigarette litter pick up at Crown Hill, youth found more than 3,000
discarded cigarette butts;
• WHEREAS, the U.S. Surgeon General states there is no safe level of exposure to tobacco
smoke;
• WHEREAS, almost 90% of adult smokers begin before the age of 18;
• WHEREAS, to help role model non-smoking behavior to children and youth; to provide
adults, children, youth and their families with a safe, smoke-free environment;
• WHEREAS discarded cigarettes can be toxic to animals and children if ingested, present
a serious fire hazard, and cigarette butts are the most littered item in the world, not
biodegradable, and take years to break down;
• WHEREAS, smoke-free parks, playgrounds and open space promotes healthy, tobacco-
free, living;
• WHEREAS, smoke-free parks and playgrounds is a growing national trend with more
than 600 communities in the U.S. having smoke-free parks;
• THEREFORE, BE IT RESOLVED that the City of Wheat Ridge Parks and Recreation
Commission hereby calls on the Wheat Ridge City Council to support 100% smoke-free
parks, playgrounds and open space for the City of Wheat Ridge to support healthy
children and adults.
Name of Signatory Date
Attachment 1
APPR VED
CITY OF WHEAT RIDGE
PARKS 8 RECREATION COMMISSION
August IS, 2012, Wednesday
7:00p.m.
Wheat Ridge Recreation Center
Conference Room, 4005 KipUng Street
MINUTES
Commissioners Present: Guy Nahmiach, Trish Ennis, Charles Spielman, Liz Veeder, Kathy
Koniz, Karen Joos, and Amanda Deerr
Commissioners Absent: Melissa Beck
Guests: None
Staff Present: Joyce Manwaring, Parks and Recreation Director
ITEM 1-DETERMINATION OF QUORUM
Commissioner Nahmiach called the meeting to order at 7:05 p.m.
ITEM 2 -INTRODUCTION OF GUESTS
None
ITEM 3-APPROVAL OF MINUTES
Koniz made a motion to approve the minutes of July 18, 2012. Spielman seconded. The motion
carried.
ITEM 4-NEW BUSINESS
Smoke Free Resolution -Nahmiach reviewed a draft resolution from Breathe Easy Wheat Ridge
asking for City Council to support no smoking in parks. Manwaring clarified that Breathe Easy is a
coalition of Wheat Ridge residents, organizations and businesses working at a grassroots level to
reduce public exposure to secondhand smoke and decrease youth tobacco use. There was discussion
regarding impacts of secondhand smoke to park users, litter from improperly discarded cigarette butts,
the difference between banning smoking in parks and anti-smoking, rules versus ordinance,
compliance and enforcement challenges, pros and cons of establishing designated smoking areas or
parks, current no-smoking laws and business proximity, and other cities with no-smoking bans in
parks.
Ennis made a motion to submit the Smoke-Free resolution as corrected to City Council. Deerr
seconded. The motion carried. Nahmiach will present the resolution to City Council at the
September I 0, 2012, meeting with a request that it be read into public record.
Dog Waste Campaign -Ennis reported on a presentation she attended by a psychologist who
explained the social proof theory as it relates to public awareness campaigns. There was discussion
Attachment 2
DRAFT
including examples of how to craft a message to avoid conveying the wrong message and terminology
for a dog waste campaign. Ennis will email information on a proposed dog waste campaign to the
Commission for consideration.
Youth Commissioner Outreach-There was discussion regarding obtaining feedback from youth
commissioners at the end of their term, outcome and expectations, the application process, outreach
for the coming term, and deadlines and meeting dates. The documents will be revised for date
changes and posted. Application review and selection will be done by email.
ITEM 5-UNFINISHED BUSINESS
None
ITEM 6 -PROJECT UPDATES
Manwaring updated the Commission on drainage issues at Discovery Park. She noted that the permit
for the temporary parking lot will not be extended based on documented usage. She advised that work
is set to begin on the conversion of the toilets at the Youngfield Trailhead.
Manwaring noted that acquisition of the Martensen Elementary School site will be discussed at the
City Council Study Session on September I 0. She clarified that the property at 441h and Kendall is
dependent on the Martensen acquisition decision.
ITEM 7-DEVELOPMENT REVIEW UPDATES
None
ITEM 8-STAFF REPORT
Manwaring noted the following:
• Carnation Festival-Friday and Saturday, August 17 and 18
• Zoppe Italian Circus-Tickets in advance or at the gate
• Mayor's Reception-Thursday, August 16, at Cebiche's
• Ridge at 38th Grand Opening Celebration -Saturday, September 22, 1 :00-11 :00 p.m.
ITEM 9-COMMISSIONER COMMENTS AND CONCERNS
There was discussion regarding block parties held in conjunction with National Night Out and color
coded emergency locator signs along the Clear Creek Trail. Koniz commented on her participation on
the art selection committee for the bronze sculpture being donated to the City. Nahmiach announced
that the Prospect Valley 5K run is October 14. Joos and Koniz advised they would be interested in
volunteering at the event. Nahmiach will email event information to the Commission.
ITEM 10-FUTURE AGENDA ITEMS
Manwaring advised that she will present budget information at the September meeting with a focus
on capital improvement projects.
ITEM 11-ADJOURNMENT
With no further business, Nahmiach adjourned the meeting at 8:25 p.m.
Parks & Recreation Commission Minutes
August 15,2012
Page 2 of21
Guiding Principle: Identity
Implementation Item (from Corridor Plan) Completion
Develop a branding/marketing strategy and tagline to The Leadership Committee, with
provide an identity from which the corridor can assistance from WR2020 and
capitalize. funding from the City, adopted a
new brand and marketing
strategy for the Ridge at 38 in
summer of2012.
Host a 381h Corridor Grand Opening Ceremony. The City, WR2020, and the
Leadership Committee
successfully hosted "Celebrate
Ridge at 38" on September 22
with approximately 2,500 in
attendance.
Develop a Facebook page and website devoted to the WR2020 completed as part of
corridor that highlights existing businesses, events, etc. branding effort in summer 2012.
Guiding Principle: Vitality
Implementation Item (from Corridor Plan) Completion
Pursue a City-initiated rezoning of the corridor to the City Council approved a City-
Mixed Use-Neighborhood (MU-N) zone district. initiated rezoning in October
2012.
Work with Jefferson County School District to consider The City successfully used the
utilizing the large green and parking lot in front of the green for the corridor grand
school for special events. opening and is modifying an
existing Joint Use Agreement
with the school district to include
use of the school property for
events in coming_ years.
Guiding Principle: Mobility
Implementation Item (from Corridor Plan) Completion
Complete retrofit road diet, which entails restriping the Construction completed in late
street to three lanes and making pedestrian-friendly May through mid July 2012.
improvements including new planters, amenity zones
(pop-up cafes), and access enhancements.
There are additional achievements that relate to the major implementation items above which
have also been accomplished in the last year, including:
(1) Promoting the Ridge at 38 brand with new banners on the corridor. Approximately 50
pedestrian banners with the new logo/brand were added to the street on the City's
pedestrian poles between Sheridan and Harlan as well as some Xcel-owned poles
between Harlan and Wadsworth.
(2) Ridge at 38 businesses donated money to sponsor art panels, which were added to the
concrete planters on the street.
2
(3) New bicycle racks for bike parking (one at Dairy Queen and one in front of Right Coast
Pizza) were added thanks to sponsorship by Wheat Ridge Cyclery.
Next Steps for Implementation
The Corridor Plan contains an implementation matrix with implementation steps phased over
four different time frames: Phase 1: 2011-2012; Phase II: 2013-2014; Phase III: 2015-2020;
Phase IV: 2021-2030. There are several steps, such as developing a civic center on the corridor,
that are recognized to take many years and the vision is not anticipated to be realized for twenty
years.
While much has been accomplished in the past year, there are still many steps that lie ahead to
successfully implement the plan. A summary of the priority implementation steps that City staff,
Wheat Ridge 2020, and the Leadership Committee will be working on in the upcoming year
follows.
(I) Marketing/Branding Implementation: the Leadership Committee has formed a
Marketing Subcommittee that will meet regularly in the upcoming year to oversee
implementation of the marketing plan, which will include promotional materials and joint
marketing efforts for businesses on the corridor. The City's Economic Development
manager is part of this subcommittee and will work with them on promotional materials
such as a business directory/map.
(2) Events: part of the marketing strategy is to host regular events along the corridor
throughout the year. Events highlight businesses on the street and build community
capital. The Leadership Committee also has an Events Subcommittee which will help to
plan events for the following year. Planning is already underway, in conjunction with the
City, for a holiday event on Sunday, December 2"d. The event will include the City's
traditional tree lighting ceremony along with kids activities, carolers, a hayride, and
artisan vendors in local business storefronts.
(3) Sign design guidelines: the Corridor Plan and the Marketing Plan both recommend
developing guidelines to improve the look of signage on the corridor. The plan is for City
staff and the Leadership Committee, with the input of a professional graphic designer and
businesses on the street, to develop guidelines that create a quality environment that
promote the brand.
(4) Improved pedestrian crossings: the Corridor Plan calls for improving pedestrian
crossings along the corridor for enhanced safety. In 2013, Public Works will be installing
flashing pedestrian crossing signs at two crosswalks that currently do not have traffic
lights and have been reported to have low compliance in terms of vehicles slowing for
pedestrians to cross. These two locations are at Benton Street and Upham Street.
Other implementation action items prioritized in the Corridor Plan for Phase I and II include
considering a charter amendment to remove the density restriction of 21 units per acre on 38th
A venue and modifying height restrictions to allow 3-4 story mixed use buildings, funding a
streetscape design study to develop a comprehensive design for more permanent streetscape
improvements, considering an ordinance to require snow removal in commercial areas, and
conducting a financial study for the recommendation to create a Civic Center on 38th Avenue.
These items are not directly funded for City staff's work plan in 2013 but are important
implementation steps to keep in mind for the upcoming 1-2 years.
3
Project Assessment
The 38th Avenue Corridor Plan calls for an 18-24 month evaluation period for the retrofit road
diet that was completed in July 2012. The physical changes to the street are part of a larger
revitalization strategy that is just being implemented in an effort to make Ridge at 38 the
community's Main Street. Each component of the revitalization is designed to work in concert
with the other and 1.5 -2 years is the absolute minimum amount of time needed to effectively
assess a variety of metrics that can easily fluctuate by season or month. Moreover, it takes time
for economic impacts to be seen. Months and even years may be necessary for businesses and
developers to learn about 38th Avenue, find a property to lease or buy, and obtain financing
before a physical investment is witnessed on the corridor. As established in the Corridor Plan,
the long term vision for a vibrant, mixed-use main street will likely take up to twenty years to
realize.
On June 2012 staff shared with City Council, via memo, a list of metrics that will be evaluated
over the 24 month evaluation period (from July 2012-July 2014) in an effort to assess the success
of the project. These metrics include:
• Traffic volume on 38th Avenue and on parallel streets -the counts on parallel streets
(including 44th Avenue, 41 st Avenue, 35tfi Avenue, and 32"d Avenue) will help measure
potential diversion.
• Pedestrian and bicycle counts on 38th Avenue.
• Travel time for 381h Avenue as well as diversion routes -utilizing GPS software, staff
collected baseline data this spring to measure how long it takes to travel 38th Avenue as
well as potential diversion routes. This will be repeated to assess how the street
reconfiguration has impacted travel times.
• Traffic speed on 38th Avenue -staff has baseline data on the speed of cars prior to the
road diet (5-10 mph over the speed limit) and will be able to compare that to speeds after
the street reconfiguration.
• Accidents on 38th Avenue -with data from the Police Department, staff will compare
accident rates on the corridor over time, pre-and post-road diet
• Emergency vehicle access -all emergency responders will give feedback on the project.
In particular, the Police Department and Wheat Ridge Fire have data on average response
times that they will be able to track over time. Wheat Ridge Fire indicated that their
response times vary throughout the year due to factors such as weather so at least 1-2
years of data is needed to effectively compare pre-and post-road diet times.
• Vacancy rates on 38th Avenue -utilizing data from CoStar, the City will monitor the
number of vacancies on the street over time.
• Building permit and business license activity -staff will utilize records on permits and
licenses to track new investment and new businesses on the corridor.
• Sales revenue -utilizing sales tax data, staff will track sales revenue on the corridor over
time.
There are other more subjective metrics that will also factor into the assessment, such as
feedback from businesses, residents, and the 38th Avenue Leadership Committee. The City is
attempting to track tllis over time through tools such as the City's Citizen Survey, which this
year asked questions about how often citizens frequent businesses on 381h Avenue and whether
they think of the street as the community's main street.
4
As part of the assessment effort, staff started this fall to collect data points for some of the
metrics above, namely traffic counts, traffic speed, travel time, accidents, and sales tax revenue.
It is important to note that these numbers were collected just three months after the street was
restriped in late May/early June 2012 and just two months since the amenities were installed in
July 2012. This is too short of a timeframe to draw any conclusions. Staff from Public Works
evaluated the traffic and accident data and did not notice any major fluctuations that raise
concerns. A summary of the findings is attached.
Attachments:
(1) Traffic counts and travel speed
(2) Travel time
(3) Accidents
(4) Summary of sales tax revenue
5
Executive Summary
Sales Tax Data/ 381h A venue
From 2009-2012, for the months of May through September, the City received sales tax revenues
for The Ridge at 38 as identified from Upham Street to Sheridan Boulevard. Overall, the
corridor's sales tax revenues have increased each year since 2009. In 2012, sales tax revenues
increased 7.4% from 2011,7.8% from 2010 and 10.9% over 2009.
Sales tax revenues for businesses from Upham to Newland, identified as the Main Street District
of 38th Avenue Corridor Plan (The Plan) adopted by City Council in October, 2011, indicates an
increase in 2012 over the previous 3-years. Business in this corridor is up almost 11.6% over
2011, 6.5% compared to 2010 and over 9% since 2009.
Tax revenues from Newland to Benton; which incorporates the Neighborhood and a portion of
the Commercial Districts of The Plan saw a slight decrease of .15% compared to 2011, but are
up when compared to 2010 (2.4%) and 2009 (4.9%).
Sales tax revenues from Benton to Sheridan also witnessed a growth in sales tax generation in
2012. Located within The Plan's Commercial District, this section of 38th Avenue had a 7.0%
increase when compared to 2011, an 8.2% increase over 2010 and an 11.4% increase compared
to 2009.
Overall sales tax generation along The Ridge at 38 broken down into industry segments reflect
that in 2012 the Dining, Food and Grocery, Liquor, and Gaming segment of the corridor has
increased steadily from 2009 to present with a 6.6% increase over 2011. When analyzed for
business activity that has been in operation for all 4-years of the data collected, the revenues also
steadily increased each year since 2009. Compared to 2011, comparable sales tax has increased
4.6% in 2012.
Auto related services had a slight increase of2.7% in 2012 compared to 2011. The 2012
revenues are 3. 7% below the revenues generated in 201 0 and down 16.1% compared to 2009.
When the data is compared to those auto related businesses that have operated along the corridor
for the 4-year time period, sales tax increased 3.2% in 2012 compared to 2011; decreased 4.5%
compared to 2010 and decreased I 0.4% compared to 2009.
Miscellaneous retail sales indicate an increase in 2012 compared to the three previous years. The
data shows that 2012 is 9.4% higher compared to 2011, 4.6% over 2010 and 11.1% higher than
2009. When those businesses that have been open for 4-years are extrapolated from the data,
sales are up over the previous 3-years by 1.7% compared to 2011, 5.3% over 2010 and 8.6% than
2009.
Attachment 4
Money Purchase Pension Plan for Designated Police Department Employees
November 19,2012
Page2
Company. Brock and Company is a professional corporation of certified public accountants and
business advisors. The Pension Board has a fiduciary responsibility to ensure the accuracy of the
plan participant accounting performed by ICMA-RC. It is the policy of the Pension Board to have
this service performed every three years. Brock and Company were engaged to perform this service
for the time period from January 1, 2009 through December 31 , 2011 . The agreed upon procedures
included:
o Review the Plan document regarding eligibility requirements, mandatory employee and
employer contributions, distributions, valuation of participant accounts, trust assets, and
vesting; and
o Select a representative sample of 25 current and former participant accounts and compare
the information in those records to payroll information, contribution information,
distribution infom1ation, investment information and the Plan document for accuracy; and
o Review ICMA-RC's calculation for each participant selected for accuracy. The review will
also include comparing the underlying data to the Plan document and each selected
participant's employee record.
On January 13, 2012, I received notification from Brock and Company of one of their findings .
Based upon the procedures performed, Brock noted that taxable group term life insurance, which is
includable as W -2 wages, was being improperly excluded from earnings in the calculation of the
fixed employer contribution and mandatory participant contribution. Notification was made to all
Board members of this finding.
On May 9, 2012, I sent a letter to our legal counsel regarding the Brock and Company findings.
Legal counsel reviewed the letter and made the following recommendations:
o There was a minor operational failure of the plan which can be easily corrected through the
IRS corrections process.
o The 2009 plan be restated through a City Council Resolution
o The ICMA-RC 2007 adoption agreement be restated to restore the definition of "eamings"
to confonn to current city ordinance (section 19-53) and the original intent of the plan to
define "earnings" as participant base salary only.
o Individual plan participant pension accounts be made whole beginning January 1, 2007
through December 31 , 2012.
At the next regularly scheduled pension board meeting (May 17, 2012), I presented this matter to
the Board. The Board concurred with the plan legal counsel and directed me to proceed with the
IRS corrections process. Subsequently, I began working with ICMA-RC and legal counsel on
restating the 2009 plan and the restatement of the plan adoption agreement.
The Pension Board undertook an education effort to inform plan participants of the above
recommendations. The education effort included the following activities:
o E-mail notification was sent to all plan participants.
o Police Department Board members met with plan participants individually and
in group settings to include patrol roll call briefings, and the investigations
bureau regularly scheduled meetings.
Money Purchase Pension Plan for Designated Police Department Employees
November 19, 2012
Page 3
An election was required in order for the plan changes to be adopted. There are seventy-two (72)
active pension plan participants. The Plan requires at least sixty-five percent (65%) of plan
participants cast ballots in the election. The election was held beginning on October 19, 2012,
through and including November 9, 2012. The election process was supervised and conducted by
the City Clerk's Office. There were 72 ballots distributed. The official results of the election as
counted and certified by City Clerk Janelle Shaver are as follows:
o Question 1: 62 -Yes, 1 -No
o Question 2: 62 -Yes, 1 -No
The ballot questions were:
o Question 1: "The Plan was restated effective July 15, 2009 and requires City Council
approval to reflect necessary law changes. Plan members are asked to ratify the adoption of
the plan restatement. Changes incorporated into the Plan at that time did not impact
participant benefits."
o Question 2: "The Plan Pension Board wishes to currently amend and restate the 2009 Plan
through a City Council Resolution to reflect necessary law changes as well as amend the
Plan prospectively to exclude taxable term life insurance premiums from the definition of
Plan earnings."
The adoption amended agreement is attached to this report.
The restated plan does not require any City ordinance changes.
ALTERNATIVES
There are two alternatives available to the City Council. The first alternative is not to approve the
restated pension plan. The result of failing to approve the restated plan includes:
o The current pension plan will not be in compliance with the IRS. Significant action and
penalties may be imposed by the IRS up to and including declaring the pension plan to be
out of IRS compliance.
The second alternative is to approve the restated plan. Upon approval, the restated plan will:
o Provide a current and up to date police pension plan which complies with IRS tax codes.
o Provides the mechanism to make all active plan participants accounts whole.
FINANCIAL IMP ACT
The financial impact upon the City cannot be determined until the requested Resolution to restate
the pension plan and adoption agreement is approved by the City Council. It is expected that the
financial impact will not exceed $15,000.
RECOMMENDATION
Staff recommends the City Council approve a resolution to adopt the amended ICMA-RC prototype
pension plan. Upon approval, this newly restated plan will become effective on January 1, 2013.
The resolution will be presented to City Council on November 26, 2012.
Page 1 of 10
ICMA RETIREMENT CORPORATION
GOVERNMENTAL MONEY PURCHASE PLAN & TRUST
(AMENDED) ADOPTION AGREEMENT
(As Amended on January 1, 2013)
Plan# 1 0-002
The Employer hereby establishes a Money Purchase Plan and Trust to be known as _The City of Wheat
Ridge Money Purchase Pension Plan for Designated Police Department Employees {the "Plan") in the
form of the ICMA Retirement Corporation Governmental Money Purchase Plan and Trust (MPP
01101106).
This Plan is an amendment and restatement of an existing defined contribution money purchase plan.
QSJ Yes 0 No
If yes, please specify the name of the defined contribution money purchase plan which this Plan hereby
amends and restates:
_The City of Wheat Ridge Money Purchase Pension Plan for Designated Police Department Employees
Effective Date: September 24, 2007
Summary of Change: Clarifies the definition of "earnings" and the application of the definition to
the employer and employee mandatory contribution rates.
I. Employer: The City of Wheat Ridge
II. The Effective Date of the Plan shall be the first day of the Plan Year during which the Employer
adopts the Plan, unless an alternate Effective Date is hereby specified: January 1, 2013 (e.g.,
January 1, 2006 for the MPP 01101106 Plan)
m. Plan Year will mean:
l8Jl The twelve (12) consecutive month period which coincides with the limitation year. (See
Section 5.03(f) of the Plan.)
0 : The twelve (12) consecutive month period commencing on _____ and each
anniversary thereof.
401 Money Purchase Plan Adoption Agreement
Attachment 1
Page 3 oflO
A. Fixed Employer Contributions. The Employer shall contribute on behalf of each
Participant lQ % of Earnings or $ for the Plan Year (subject to the limitations
of Article V of the Plan). Mandatory Participant Contributions
Qg are required Di are not required
to be eligible for this Employer Contribution.
B. Mandatory Participant Contributions for Plan Participation. A Participant is required to
contribute (subject to the limitations of Article V of the Plan)
(i) · 10 % of Earnings,
(ii) $ ' or
(iii) a whole percentage of Earnings between the range of tinsert
range of percentages between 0% and 20% (e.g., 3%, 6%, or 20%; 5% to 7%}},
as designated by the Employee in accordance with guidelines and procedures
established by the Employer
for the Plan Year as a condition of participation in the Plan. A Participant shall
not have the right to discontinue or vary the rate of such contributions after
becoming a Plan Participant.
The Employer hereby elects to "pick up" the Mandatory Participant
Contributions. I
I&J Yes r:J No
C. Mandatory Participant Contributions for this Portion of the Plan. Each Employee
eligible to participate in the Plan shall be given the opportunity to irrevocably elect to
participate in the Mandatory Participant Contribution portion of the Plan by electing to
contribute (insert range of percentages between 0% and
20% (e.g., 3%, 6%, or 20%; 5% to 7%)) of the Employee's Earnings to the Plan for each
Plan Year (subject to the limitations of Article V of the Plan).
A Participant shall not have the right to discontinue or vary the rate of such
contributions after becoming a Participant in this portion of the Plan.
The Employer hereby elects to "pick up" the Mandatory Participant Contributions.2
1 Neither an IRS advisory letter nor a detennination letter issued to an adopting Employer is a
ruling by the Internal Revenue Service that Participant contributions that are picked up by the
Employer are not includable In the Participant's gross income for federal income tax purposes.
Pick-up contributions are not mandated to receive private letter rulings, however, if an adopting
employer wishes to receive a ruling on pick-up contributions they may request one in
accordance with Revenue Procedure 2007-4 (or subsequent guidance).
2 See footnote 1 above.
401 Money Purchase Plan Adoption Agreement 3
Page 4 oflO
CJ Yes [J No
D. Election Window. Newly eligible Employees shall be provided an election window of
___ days (no more than 60 calendar days) from the date of initial eligibility during
which they may make the election to participate in the Mandatory Participant
Contribution portion of the Plan. Participation in the Mandatory Participant Contribution
portion of the Plan shall begin the first of the month following the end of the election
window.
An Employee's election is irrevocable and shall remain in force until the Employee
tenninates employment or ceases to be eligible to participate in the Plan. In the event of
re-employment to an eligible position, the Employee's original election will resume. In no
event does the Employee have the option of receiving the pick-up contribution amount
directly.
0 Fixed Employer Match of Voluntary Participant Contributions.
The Employer shall contribute on behalf of each Participant __ % of Earnings for the Plan
Year (subject to the limitations of Article V of the Plan) for each Plan Year that such
Participant has contributed L__% of Earnings or $ __ . Under this option, there is a single,
fixed rate of Employer contributions, but a Participant may decline to make the required
Participant contributions in any Plan Year, in which case no Employer contribution will be
made on the Participant's behalf in that Plan Year.
· D Variable Employer Match of Voluntary Participant Contributions.
The Employer shall contribute on behalf of each Participant an amount determined as fol-
lows (subject to the limitations of Article V of the Plan):
_o/o of the Voluntary Participant Contributions made by the Participant for the Plan Year
(not including Participant contributions exceeding __ % of Earnings or $ ___ __,
PLUS __ % of the contributions made by the Participant for the Plan Year in excess of
those included in the above paragraph (but not including Voluntary Participant Contributions
exceeding in the aggregate ____,!o/o of Earnings or $1 ).
Employer Matching Contributions on behalf of a Participant for a Plan Year shall not exceed
$ i or ____flo of Earnings, whichever is~ more or I_ less.
2. Each Participant may make a voluntary (unmatched), after-tax contribution, subject to the
limitations of Section 4.05 and Article V of the Plan.
Dl Yes I&JNo
401 Money Purchase Plan Adoption Agreement 4
Page 5 ofiO
3. Employer contributions for a Plan Year shall be contributed to the Trust in accordance with the
following payment schedule (no later than the 15th day of the tenth calendar month following the
end of the calendar year or fiscal year (as applicable depending on the basis on which the
Employer keeps its books) with or within which the particular Limitation year ends, or in
accordance with applicable law):
On a Payroll by Payroll basis
4. Participant contributions for a Plan Year shall be contributed to the Trust in accordance with the
following payment schedule (no later than the 15th day of the tenth calendar month following the
end of the calendar year or fiscal year (as applicable depending on the basis on which the
Employer keeps its books) with or within which the particular Limitation year ends, or in
accordance with applicable law):
On a Payroll by Payroll basis.
Vll. EARNINGS
Earnings, as defined under Section 2.09 of the Plan, shall include:
(a) Overtime
D ; Yes I&JNo
(b) Bonuses
0 : Yes 181 No
(c) Other Pay (specifically describe any other types of pay to be excluded below)
Taxable term life insurance premiums are excluded.
VID. The Employer will permit roUover contributions in accordance with Section 4.11 of the Plan.
181 Yes D No
IX. LIMITATION ON ALLOCATIONS
If the Employer maintains or ever maintained another qualified plan in which any Participant in this
Plan is (or was) a participant or could possibly become a participant, the Employer hereby agrees to
limit contributions to all such plans as provided herein, if necessary in order to avoid excess
contributions (as described in Sections 5.02 of the Plan).
401 Money Purchase Plan Adoption Agreement 5
One
Two
Page 7 oflO
50 %
100 %
XI. Loans are permitted under the Plan, as provided in Article Xlli of the Plan:
XII.
1.
D , Yes 18Ji No
In-service distributions are permitted under the Plan after a participant attains (select one of
the below options as provided in Section 9.08):
I8J Age 70 112 (Default)
D Normal Retirement Age
D Not permitted at any age
2. Tax-free distributions of up to $3,000 for the payment of qualifying insurance premiums for
eligible retired public safety officers are available under the Plan.
l8J Yes D No (Default)
XIII. In-service distributions of the Rollover Account are permitted under the Plan as provided in
Section 9.07.
0 Yes l8J No (Default)
XIV. SPOUSAL PROTECTION
The Plan will provide the following level of spousal protection (select one):
·o A. Participant Directed Election. The normal form of payment of benefits under the Plan is a
lump sum. The Participant can name any person(s) as the Beneficiary of the Plan, with no
spousal consent required.
l8J B. Beneficiary Spousal Consent Election (Article Xll). The normal form of payment of
benefits under the Plan is a lump sum. Upon death, the surviving spouse is the Beneficiary,
unless he or she consents to the Participant's naming another Beneficiary. (lb.is is the
default provision under the Plan if no selection is made.)
0 C. QJSA Election (Article XVll). The normal form of payment of benefits under the Plan is a
50% qualified joint and survivor annuity with the spouse (or life annuity, if single). In the
event of the Participant's death prior to commencing payments, the spouse will receive an
annuity for his or her lifetime.
40 I Money Purchase Plan Adoption Agreement 7
Page 8 of 10
XV. FINAL PAY CONTRIBUTIONS
The Plan will provide for Final Pay Contributions if either 1 or 2 below is selected.
Final Pay shall be defmed as (select one):
A. CJ Accrued unpaid vacation
B. CJ Accrued unpaid sick leave
C. CJ Accrued unpaid vacation and· sick leave
D. CJ Other (insert definition of final pay)
that would otherwise be payable to the Employee in cash upon termination.
CJ I. Employer Final Pay Contribution. The Employer shall contribute on behalf of each
Participant i N/A %of Final Pay to the Plan (subject to the limitations of Article
V of the Plan).
D 2. Employee Designated Final Pay Contribution. Each Employee eligible to participate in
the Plan shall be given the opportunity at enrollment to irrevocably elect to contribute N/A
(insert fixed percentage of final pay to be contributed) or up to : N/A ;oJo (insert
maximum percentage of final pay to be contributed) of Final Pay to the Plan (subject to the
limitations of Article V of the Plan).
Once elected, an Employee's election shall remain in force and may not be revised or
revoked. If the employer elects to ''pick up" these amounts, in no event does the Employee
have the option of receiving the pick-up contribution amount directly.
The Employer hereby elects to "pick up" the Employee Designated Final Pay Contribution
thereby treating such contributions as Employer-made contributions for federal income tax
pwposes.
D! Yes D No
XVI. ACCRUED LEAVE CONTRIBUTIONS
The Plan will provide for accrued unpaid leave contributions if either 1 or 2 is selected below.
Accrued Leave shall be defined as (select one):
A. CJ Accrued unpaid vacation
B. CJ Accrued unpaid sick leave
401 Money Purchase Plan Adoption Agreement 8
C.
D.
0
0
Page 9 oflO
Accrued unpaid vacation and sick leave
Other (insert definition of accrued leave)
that would otherwise be payable to the Employee in cash.
0 1. Employer Accrued Leave Contribution. The Employer shall contribute as follows
(choose one ofthe following options):
Oi For each Plan Year, the Employer shall contribute on behalf of each Eligible
Participant the unused Accrued Leave in excess ofl NIA (insert number of
hours/days/weeks) to the Plan (subject to the limitations of Article V of the Plan).
Ol For each Plan Year, the Employer shall contribute on behalf of each Eligible
Participant N/A %of unused Accrued Leave to the Plan (subject to the
limitations of Article V of the Plan).
0 2. Employee Designated Accrued Leave Contribution.
Each eligible Participant shall be given the opportunity at enrollment to irrevocably elect to
contribute N/ A % (insert fcxed percentage of accrued unpaid leave to be contributed)
or up to NIA %(insert maximum percentage of accrued unpaid leave to be
contributed) of Accrued Leave to the Plan (subject to the limitations of Article V of the
Plan).
Once elected, an Employee's election shall remain in force and may not be revised or
revoked. If the employer elects to ''pick up" these amounts, in no event does the Employee
have the option of receiving the pick-up contribution amount directly.
The Employer hereby elects to "pick up" the Employee Designated Final Pay Contribution
thereby treating such contributions as Employer-made contributions for federal income tax
purposes.
0 Yes CJ No
In order to allow for Final Pay Contributions and/or Accrued Leave Contributions, as defined in
sections XV and XVI above, the Plan must also include additional sources of ongoing contributions,
such as Fixed Employer Contributions or Mandatory Participant Contributions. In accordance with
IRS Guidance, ICMA-RC will not process Final Pay Contribution or Accrued Leave Contribution
Features as part of a "Stand Alone" Final Pay Plan.
xvn. The Employer hereby attests that it is a unit of state or local government or an agency or
instrumentality of one or more units of state or local government.
401 Money Purchase Plan Adoption Agreement 9
Page 10 of 10
XVlll. The Plan Administrator hereby agrees to inform the Employer of any amendments to the Plan
made pursuant to Section 14.05 of the Plan or of the discontinuance or abandonment of the
Plan.
XIX. The Employer hereby appoints the ICMA Retirement Corporation as the Plan Administrator
pursuant to the terms and conditions of the ICMA RETIREMENT CORPORATION
GOVERNMENTAL MONEY PURCHASE PLAN & TRUST.
The Employer hereby agrees to the provisions of the Plan and Trust.
XX. The Employer hereby acknowledges it understands that failure to properly fill out this Adoption
Agreement may result in disqualification of the Plan.
XXI. An adopting Employer may rely on an advisory letter issued by the Internal Revenue Service as
evidence that the Plan is qualified under section 401 of the Internal Revenue Code to the extent
provided in applicable IRS revenue procedures and other official guidance.
In Witness Whereof, the Employer hereby causes this Agreement to be executed on this 1st _ day of
_January_, 2013_.
EMPLOYER
By:
Title:
Attest:--------
401 Money Purchase Plan Adoption Agreement
ICMA RETIREMENT CORPORATION
777 North Capital St., NE
Washington, DC 20002-4290
202-962-8096
By: --------------------
Title:
Attest: ------------
10
Staff is proposing a faith-based community forum to discuss issues facing the community. We
intend to invite ALL faith-based organizations in Wheat Ridge and would focus our first meeting
on needs and services that are currently being offered by these organizations. The goal of this
endeavor is to create an environment that will encourage our faith community to meet on a
reoccurring basis to discuss issues and collaborate on solutions. The City would have a seat at
the table to gain a full understanding of the resources available to our citizens as well as possible
gaps in services.
Finally we feel this effort should have an elected representative as the "champion" to lend
legitimacy to it. Having someone from City Council invite, attend and provide feedback would
help encourage and strengthen a positive working relationship with our faith community.
We are asking for consensus from Council on whether you are supportive of this type of
initiative. Also, we would like to know if anyone on Council is interested in this engagement
effort and would like to be involved in the forum meetings.
If you have any questions prior to the Study Session, please do not hesitate to contact Chief
Brennan or Nathan Mosley.
/nem
ATTACHMENTS:
1. Faith Forum General Information
Community Conversations
Wbat is a 44Community Conversation"?
A ' Community Conversation" is a need-based gathering that cru1 be called withln a ccm."nunity
to directly discuss a particular need that is recognized by a variety of people.
Who is iDvoJved?
Any trusted group can host a "Community Conversation". In Golden, the Together Church of
Golden is the host. Attendees typically include representatives from different segments of the
community, including local service clubs the faith community, local, county and state
government, police and fire departments, the schools various community groups, non-profits,
the business community youth-focused organizations and interested residents.
What is the purpose?
• To increase communication, coordination, and collaboration in the community
• To develop partnerships between groups and individuals
• To increase effective and efficient use of resources
• To increase access to local and area resources
• To provide a venue for responding to community needs
• To connect with. others for the well-being of all who live in the community
What is the process?
Information about the need is presented by one or more community members. Then questions
that relate to the need are shared with the group as a whole, which is the basis of the conversation
that follows. Discussion first takes place in small groups of 5-8 people, where each person gets
an opportunity to share their perspective, as well as information about resources they or their
organization could offer to help address the need. These small group ideas and resources are
then brought back and shared in the larger group.
A small "task force" of interested individuals is commissioned to take the ideas and resources
and begin creatiitg action points. Follow-up meetings are held by this group until the need is
addressed and/or a sustainable program or process is put in place. This might Jead to holding
another "Community Conversation" to get further input about direction from the larger group, or
just reporting back to the attendees on progress made and asking for feedback. Either way, some
form of ongoing communication is essential.
Attendees at the initial Golden Community Conversations decided the best venue for this, in
addition to communicating via email, would be a web-based resource. As a result,
www.goldencares3c.org was developed and is maintained by the Together Church of Golden. It
is used by individuals and groups in Golden as a way to connect with others to facilitate
interaction and the building of partnerships that will strengthen our community, and to provide
information that encourages participation in and support of a wide variety of community efforts.