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RES 88252
City of Pleasanton
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RES 88252
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6/4/2012 4:53:42 PM
Creation date
12/2/1999 12:41:32 AM
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CITY CLERK
CITY CLERK - TYPE
RESOLUTIONS
DOCUMENT DATE
6/7/1988
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AGREEMENT FOR DEFERRED <br />COMPENSATION PLAN <br />Page 7 <br /> <br /> is currently includable in gross income. <br /> <br /> All contributions shall be in the form of a payroll deduction <br /> per pay period and forwarded to PLAN ADMINISTRATOR by "warrant" <br /> along with a listing of deductions per participant. The <br /> deductions will be credited to the "SUB-ACCOUNTS" established <br /> in the name of the agency for each participant; i.e, "(AGENCY) <br /> Account undmr Deferred Compensation for John Doe". <br /> <br /> Participants are permitted to make changes in their authorized <br /> payroll deductions subject to reasonable time limitations-that <br /> may be imposed by AGENCY. For each such change the AGENCY and <br /> the Participant will execute a new PARTICIPATION AGREEMENT. A <br /> copy of the new PARTICIPATION AGREEMENT will be sent by the <br /> AGENCY to PLAN ADMINISTRATOR by no later than the following pay <br /> period. <br /> <br />IX. ALLOWABLE DISTRIBUTIONS <br /> <br /> Internal Revenue Code Section 4~7 provides that funds are "made <br /> available" upon the occurrence of the foll o~ing: <br /> <br /> (a) TERMINATION (voluntary - involuntary) <br /> (b) DISABILITY (full) <br /> (c) UNFORESEEABLE EMERGENCY <br /> (d) RETIREMENT <br /> (e) DEATH <br /> PLAN ADMINISTRATOR will honor requests of withdrawal from the <br /> <br /> Account of PLAN only when authorized by AGENCY. ELIGIBLE STATE <br /> DEFERRED COMPENSATION PLAN distributions described in Internal <br /> Revenue Code Section 457 are paid from a PLAN that defers the <br /> receipt of compensation, and are wages for general tax purposes <br /> under Section 5401 (a) without regard to special pension <br /> withholding rules. <br /> <br /> While Federal Regulations impose certain interest penalties for <br /> early withdrawals, there are conditions under which withdrawals <br /> <br /> <br />
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