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1988-03797-Resolution No. 88-015 Recorded 3/3/198888.. 03797 COSO i -Q2C'f "2 �.r COUNSA BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES- Courin , URMON 171A, f A Resolution Approving the First Amendment to the Deferred Compensation Plan for Deschutes County Employees. RESOLUTION NO. 88 -015 WHEREAS, Deschutes County adopted a deferred compensation plan by Resolution No. 84 -001; and WHEREAS, it is necessary to make certain amendments to that plan pursuant to Internal Revenue Code of 1986; and WHEREAS, the Board of County Commissioners having considered and approved participation by plan participants in the Lincoln National Life (American Funds Group) group annuity contract; now, therefore, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as follows: Section 1. That the First Amendment to the Deferred Compen- sation Plan for Deschutes County Employees, marked Exhibit "A ", attached hereto and by this reference incorporated herein, is hereby approved. �,J DATED this CM day of , 1988. ATT.'ST: ecording Secretary PD 1 LL- RoLUTI i Fd RmED88 -015 MAR 2 3 1988 BOARD OF COUNTY COMMISSIONERS OF D CHUTE /' OUNTY, O'zaQoN STOW PRANTE, Commissioner A TOM ssioner DI K MAUDLIN, th:irman COO- O'1.:1 EXHIBIT "A" FIRST AMENDMENT TO DEFERRED COMPENSATION PLAN FOR DESCHUTES COUNTY EMPLOYEES 1. This First Amendment amends the Deferred Compensation Plan for Deschutes County Employees adopted January 11, 1984, (the "Plan "), and the terms used in the plan shall have the same meaning in this First Amendment. 2. Any reference to the Internal Revenue Code of 1954 in the Plan shall now mean the Internal Revenue Code of 1986 and any reference in this Amendment to a Code Section shall mean a reference to a section of the Internal Revenue Code of 1986. 3. Section 2.11 of the Plan is hereby amended to read as follows: "2.11 Receipt of Amounts Transferred From Other Eligible Plans. The Employer shall deposit in a Participant's deferred account all amounts attributable to the Participant and transferred from another elig- ible deferred compensation plan described in Code Section 457." 4. The following is added as Section 5.12 of the Plan. 5.12 Transfer to Another Eliaible Deferred Compensa- tion Plan. Notwithstanding anything to the contrary in this Article V, the Employer shall transfer the amounts in a Participant's account to an account established for the Participant under an eligible deferred compen- sation plan described in Code Section 457 if the Participant separates from service to accept employment with another eligible employer, as defined in Code Section 457, and if such employer maintains an elig- ible deferred compensation plan described in Code Section 457 when the employee is first employed. 5. The Participation Agreement or Consent to Compensation Change Form is amended as set forth in Exhibit "1 ", attached hereto an by this reference incorporated herein. 1 - FIRST AMENDMENT TO DEFERRED COMPENSATION PLAN COSO -67 EXHIBIT "1" PARTICIPATION AGREEMENT OR CONSENT TO COMPENSATION CHANGE Social Security No. Name of Public Employee Sex DOB Address City State Zip Employer Division or Department I have read the attached Deschutes County Deferred Compensa- tion Plan (Plan). Deferral of Compensation or Chance of Amount I wish to have a portion of my compensation deferred under the Plan until I terminate service with Deschutes County. I wish to begin deferring compensation as of the day of , 19 Subject to the limits stated in the Plan, I want to defer: $ each pay period as follows: Total To John Hancock Mutual Life To Great West Life To Benjamin Franklin Savings and Loan $ To Lincoln National Life (American Funds Group) I request that the amount of compensation I elected to defer with said agreement be paid to me pursuant to the terms of the Plan. Selection of Option I wish to elect the following form of payment pursuant to the Plan: Single Lump Sum Payment Payment for a Specified Period Life Annuity Life Annuity with Period Certain Guaranteed Joint and Survivor Annuity 1 090- Wif3 Designation or Chance of Beneficiary In the event of my death, when and if a beneficiary is entitled to receive my benefits under this Plan, I designate the following person as my beneficiary. Name of Beneficiary: Relationship to me, if any: Street Address: I realize that this Agreement will continue to be effective until I elect in writing to stop deferring compensation or the County amends or terminates the Plan. If I elect to stop deferring compensation, I must file a written election to discontinue deferral with the Administrator before the beginning of the first pay period for which I wish no compensation to be deferred. Election to Discontinue Deferral of Compensation I elect to stop deferral of my compensation effective on the day of , 19 Agreed this day of , 19 , at City State Signed: Participant Acknowledgment of Receipt by Employer: Signature Title Date 2