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RES 23-03of u City of Elk River ver City Council Resolution 23-3 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, 2020; and WHEREAS, The City of Elk River desires to amend and restate the plan to incorporate the adjustment of the maximum carryover for the Health Flexible Spending Account to the maximum allowed by the IRS beginning January 1, 2023. 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, 2023. Passed and adopted this 3rd day of January 2023. ATTEST: ',2 Tina Allard, City Clerk Wnj. Wy, I ®�EAEI NATUAd