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4.6. SR 11-02-2020 Request for Action To Item Number Mayor and City Council 4.6 Agenda Section Meeting Date Prepared by Consent November 2, 2020 Lauren Wipper, Human Resources Manager Item Description Reviewed by Amend and Restate the City’s Flexible Benefits Cal Portner, City Administrator Plan Reviewed by Action Requested Approve, by motion, a resolution amending and restating the city’s Flexible Benefits Plan effective January 1, 2020. Background/Discussion In October and November of 2019 employees made their elections for their 2020 Flexible Benefits Plan. These elections are irrevocable unless the employee experiences a life event. While employees were able to stop making contributions to their Dependent Care Expense Reimbursement due to daycares closing which created a significant change in the cost of coverage, some employees were left with balances in their accounts. Flexible Benefits for daycare do not have an annual rollover, so all funds must be spent or lost. The only option available to alleviate some of that loss is to add a Grace Period which will allow employees to submit 2021 expenses incurred from January 1 to March 15 to apply to the 2020 funds. Adding a Grace Period requires an amendment to the city’s benefit plan. Financial Impact There is no financial impact. Mission/Policy/Goal N/A Attachments  Resolution amending and restating the city’s Flexible Benefits Plan effective January 1, 2020.  Amendment to the City of Elk River Flexible Benefits Plan The Elk River Vision A welcoming community with revolutionary and spirited resourcefulness, exceptional service, and community engagement that encourages and inspires prosperity. Updated: August 2020 City of Elk River City Council Resolution 20-____ A Resolution of the City Council of the City of Elk River to Amend and Restate the City’s Flexible Benefits Plan WHEREAS, the City of Elk River previously adopted the City of Elk River Flexible Benefits Plan (“Plan”) on June 6, 1988, to permit eligible Employees to elect to receive a portion of their compensation as regular taxable income or as nontaxable payment of the Employee’s premiums for Employer-sponsored insurance and for reimbursement of the Employee’s Health Care Expenses and Dependent Care Expenses; and WHEREAS, the Plan has continued in force at all times since its effective date; and WHEREAS, the most recent revision and restatement of the Plan was January 1, 2014; and WHEREAS, The City of Elk River desires to amend and restate the Plan to incorporate a Grace Period provision for Plan Year 2020. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River, Minnesota, as follows: The City of Elk River Flexible Benefits Plan be amended and restated effective January 1, 2020. Passed and adopted this 2nd day of November 2020. John J. Dietz, Mayor ATTEST: Tina Allard, City Clerk AMENDMENT TO CITY OF ELK RIVER FLEXIBLE BENEFITS PLAN BY THIS AMENDMENT, the City of Elk River Flexible Benefits Plan (herein referred to as the “Plan”) is hereby amended as follows: 1. AUTHORITY AND SCOPE. This Amendment is being made pursuant to the Plan sponsor’s general authority to amend and modify the Plan. 2. WORDS AND PHRASES. The words and phrases used in this Amendment are intended to have the same meaning as the same defined terms used in the Plan. 3. GRACE PERIOD UNDER DEPENDENT CARE EXPENSE REIMBURSEMENT. The Plan is hereby amended, effective January 1, 2020, to provide a grace period for the Dependent Care Expense Reimbursement for the Plan Year 2020. 4. SUPERSEDING EFFECT. The provisions contained herein shall apply notwithstanding any language in the Plan to the contrary. IN WITNESS WHEREOF, this Amendment has been executed this 2nd day of November 2020. City of Elk River By Its Mayor By Its City Clerk