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2017-046 - Establishing the Public Agency Retirement Services Other Post-Employment Benefits (Pension) Trust Administered by PARSRESOLUTION 2017 -046 RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LOS GATOS ESTABLISHING THE PUBLIC AGENCY RETIREMENT SERVICES OTHER POST - EMPLOYMENT BENEFITS (PENSION) TRUST ADMINISTERED BY THE PUBLIC AGENCY RETIREMENT SERVICES (PARS) WHEREAS, PARS has made available the PARS Public Agencies Post - Employment Benefits (pension) Trust (the "Program ") for the purpose of pre- funding pension obligations and /or OPEB obligations; and WHEREAS, the Town of Los Gatos ( "Town ") is eligible to participate in the Program, a tax - exempt trust performing an essential governmental function within the meaning of Section 115 of the Internal Revenue Code, as amended, and the Regulations issued there under, and is a tax - exempt trust under the relevant statutory provisions of the State of California; and WHEREAS, the Town's adoption and operation of the Program has no effect on any current or former employee's entitlement to post - employment benefits (pension); and WHEREAS, the terms and conditions of post - employment benefit (pension) entitlement, if any, are governed by contracts separate from and independent of the Program; and WHEREAS, the Town's funding of the Program does not, and is not intended to, create any new vested right to any benefit nor strengthen any existing vested right; and and WHEREAS, the Town reserves the right to make contributions, if any, to the Program; NOW, THEREFORE, BE IT RESOLVED THAT: 1. The Town Council hereby adopts the PARS Public Agencies Post - Employment Benefits (pension) Trust, effective August 15, 2017; and 2. The Town Council hereby appoints the Town Manager /Director of Finance or their successor or their designee as the Town's Plan Administrator for the Program; and 3. The Town's Plan Administrator is hereby authorized to execute PARS legal and administrative documents on behalf of the Town and to take whatever additional actions are necessary to maintain the Town's participation in the 1of2 Resolution 2017 -046 August 15, 2017 Program and to maintain compliance of any relevant regulation issued or as may be issued; therefore, authorizing him /her to take whatever additional actions are required to administer the Town's Program. PASSED AND ADOPTED at a regular meeting of the Town Council of the Town of Los Gatos, California, held on the 15`h day of August, 2017 by the following vote: COUNCIL MEMBERS: AYES: Marcia Jensen, Steve Leonardis, Rob Rennie, Barbara Spector, Mayor Marico Sayoc NAYS: None. ABSENT: None. ABSTAIN: None. SIGNED: MAYOR OFT TOWN LOS GATOS LOS GATOS, C ORNIA DATE: 6— 1(o J ATTEST: St -twin CLERK ADMINISTRATOR OF THE TOWN OF LOS GATOS LOS GATOOS,, CALIFORNIA DATE: 161 J I "[ 2of2 Resolution 2017 -046 August 15, 2017