RES 1988-112 - 00004545RF90IM7 M M. 112 - 1988
WHEREAS, the City of Fridley has employees rendering valuable services; and
WHEREAS, the establishment of a deferred compensation plan for such employees
serves the interest of the City of Fridley by enabling it to provide reasonable
retirement security for its employees, by providing increased flexibility in its
personnel management system, and by assisting in the attraction and retention
of competent personnel; and
WHEREAS, the City of Fridley has determined that the establishment of a deferred
compensation plan to be administered by the ICMA Retirement Corporation serves
the above objectives; and
WHEREAS, the City of Fridley desires that the investment of funds held under its
deferred compensation plan be administered by the ICK1 Retirement Corporation,
and that such funds be held by the IC4A Retirement Trust, a trust established
by public employers for the collective investment of funds held under their
deferred compensation plans and money purchased retirement plans.
NOW, THEREFORE, BE IT RESOLVED that the City of Fridley hereby executes the
Declaration of Trust of the ICMA Retirement Trust, attached hereto as Appendix
B; and
BE IT FURTHER RESOLVED that the City Manager shall be the coordinator for this
program and shall receive necessary reports, notices, etc. from the ICS
Retirement Corporation or the IGMA Retirement Trust, and shall cast on behalf
of the City of Fridley, any required votes under the program. Administrative
duties to carry out the plan may be assigned to the appropriate departments.
PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF FRIDLEY THIS 19TH DAY OF
DECEMBER, 1988
Lv�
WILLIAM J. NEE YOR
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ARTICLE 1. NAME AND
Section 1.1 Name: The Name of the Tnist, as amended and restated hereby,
is the ICMA Retirement Trust.
Section 1.2 Definitions: Wherever they are used herein, the following
terms shall have the following respective meanings.
(a) By -Laws. The By -Laws referred to in Section 4.1 hereof, as
amended from time to time.
(b) Deferred Compensation Plan. A deferred ccopensation plan
established and maintained by a Public Employer for the purpose of
providing retirement income and other deferred benefits to its
employees in accordance with the provisions of Section 457 of the
Internal Revenue Code of 1954, as amended.
(c) Employees. Those employees who participate in Qualified Plans.
(d) Employer Trust. A trust created pursuant to an agreement
between RC and a Public Employer for the purpose of investing and
administering the funds set aside by such Employer in connection
with its Deferred Compensation agreements with its employees or in
connection with its Qualified Plan.
(e) Guaranteed Investment Contract. A contract entered into by
the Retirement Trust with insurance companies that provides for a
guaranteed rate of return on investments made pursuant to such
contract.
(f) ICMA. The International City Management Association.
(g) ICMA/RC Trustees. Those Trustees elected by the Public
Employers who, in accordance with the provisions of Section 3.1(a)
hereof, are also members of the Board of Directors of ICMA or RC.
(h) Investment Adviser. The Investment Adviser that enters into
a contract with the Retirement Trust to provide advice with respect
to investment of the Trust Property.
(i) Portfolios. The Portfolios of investments established by the
Investment Adviser to the Retirement Trust, under the supervision
of the Trustees, for the purpose of providing investments for the
Trust Property.
' (j) Public Employee Trust. Those Trustees elected by the Public
Employers who, in accordance with the provisions of Section 3.1(a)
hereof, are full -time employees of Public Employers.
(k) Public Employer Trustees. Public Employers who serve as
trustees of the Qualified Plans.
(1) Public Employer. A unit of state or local government, or any
agency or instrumentality thereof, that has adopted a Deferred
compensation Plan or a Qualified Plan and has executed this
Declaration of Trust.
(m) Qualified Plan. A plan sponsored by a Public Employer for the
purpose of providing retirement income to its employees which
satisfies the qualification requirements of Section 401 of the
Internal Revenue Code, as amended.
(n) RC. The International City Management Association Retirement
Corporation.
(o) Retirement Trust. The Trust created by this Declaration of
Trust.
(p) Trust Property. The aunoumts held in the Retirement Trust on
behalf of the Public Employers in connection with Deferred
Compensation Plans and on behalf of the Public Employer Trustees for
the exclusive benefit of Employees pursuant to Qualified Plans. The
Trust Property shall include any income resulting from the
investment of the amounts so held.
(q) Trustees. The Public Employee Trustees and Ia9VRC Trustees
elected by the Public Employers to serve as members of the Board of
Trustees of the Retirement Trust.
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Section 2.1 Creation: The Retirement Trust is created and established by
the execution of this Declaration of Trust by the Trustees and the Public
Employers.
section 2.2 Repose: The purpose of the Retirement Trust is to provide
for the commingled investment of funds held by the Public Employers in
connection with their Deferred Compensation and Qualified Plans. The
Trust Property shall be invested in the Portfolios, in Guaranteed
Investment Contracts, and in other investments recommended by the
Investment Adviser under the supervision of the Board of Trustees. No
part of the Trust Property will be invested in securities issued by Public
Employers.
Section 2.3 Ownership of Trust Property: The Trustees shall have legal
' title to the Trust Property. The Public Employers shall be the beneficial
owners of the portion of the Trust Property allocable to the Deferred
Compensation Plans. The portion of the Trust Property allocable to the
Qualified Plans shall be held for the Public Employer Trustees for the
exclusive benefit of the Employees.
ARTICLE III. TRUSTEES.
Section 3.1 Number and Qualification of Trustees:
' (a) The Board of Trustees shall consist of nine Trustees. Five of
the Trustees shall be full -time eTrployees of a Public Employer (the
Public Employee Trustees) who are authorized by such Public Employer
to serve as Trustee. The remaining four Trustees shall consist of
two persons who, at the time of election to the Board of Trustees,
are members of the Board of Directors of ICMA and two persons who,
at the time of election, are members of the Board of Directors of
RC (the ICMA/RC Trustees). One of the Trustees who is a director
of ICMA, and one of the Trustees who is a director of RC, shall, at
the time of election, be full -time employees of a Public Employer.
(b) No person may serve as a Trustee for more than one term in any
ten year period.
Section 3.2 Election and Term:
(a) Except for the Trustees appointed to fill vacancies pursuant
to Section 3.5 hereof, the Trustees shall be elected by a vote of
a majority of the Public Employers in accordance with the procedures
set forth in the By -laws.
(b) At the first election of Trustees, three Trustees shall be
elected for a term of three years, three Trustees shall be elected
for a term of two years and three Trustees shall be elected for a
term of one year. At each subsequent election, three Trustees shall
' be elected for a term of three years and until his or her successor
is elected and qualified.
Section 3.3 Nominations: The Trustees who are full -time employees of
Public Employers shall serve as the Nominating Committee for the Public
Employee Trustees. The Nominating Committee shall choose candidates for
Public Employee Trustees in accordance with the procedures set forth in
the By -laws.
Section 3.4 Resignation and Removal:
(a) Any Trustee may resign as Trustee (without need for prior or
subsequent accounting) by an instrument in writing signed by the
Trustee and delivered to the other Trustees and such resignation
shall be effective upon such delivery, or at a later date according
to the terms of the instrument. Any of the Trustees ray be removed
for cause, by a vote of a majority of the Public Employers.
(b) Each Public Employee Trustee shall resign his or her position
as Trustee within sixty days of the date on which he or she ceases
to be a full -time employee of a Public Employer.
Section 3.5 Vacancies: The term of office of a Trustee shall terminate
and a vacancy shall occur in the event of the death, resignation, removal,
' adjudicated incompetence or other incapacity to perform the duties of the
office of a Trustee. In the case of a vacancy, the remaining Trustees
shall appoint such person as they in their discretion shall see fit
(subject to the limitations set forth in this Section), to serve for the
n
unexpired portion of the term of the Trustee who has resigned or otherwise
ceased to be a Trustee. The appointment shall be made by a written
instrument signed by a majority of the Trustees. The person appointed
must be the same type of Trustee (i.e. Public Employee Trustee or ICMA/RC
Trustee) as the person who has ceased to be a Trustee. An appointment of
a Trustee may be made in anticipation of a vacancy to occur at a later
date by reason of retirement or resignation, provided that such
appointment shall not become effective prior to such retirement or
resignation. whenever a vacancy in the number of Trustees shall oc=,
until such vacancy is filled as provided in this Section 3.5 the Trustees
in office, regardless of their number, shall have all the powers granted
to the Trustees and shall discharge all the duties imposed upon the
Trustees by this Declaration. A written instrument certifying the
existence of such vacancy signed by a majority of the Trustees shall be
conclusive evidence of the existence of such vacancy.
Section 3.6 Trustees serve in Representative capacity: By executing this
Declaration, each Public Employer agrees that the Public Employee Trustees
elected by the Public Employers are authorized to act as agents and
representatives of the Public Employers collectively.
Section 4.1 General Powers: The Trustees shall have the pacer to conduct
the business of the trust and to carry on its operations. Such power
shall include, but shall riot be limited to, the power to:
(a) Receive the Trust Property from the Public
Employers, Public Employer Trustees or other Trustee of
any Employer Trust.
(b) Enter into a contract with an Investment Adviser providing,
among other things, for the establishment and operation of the
Portfolios, selection of the Guaranteed Investment Contracts in
which the Trust Property may be invested, selection of other
investments for the Trust Property and the payment of reasonable
fees to the Investment Adviser and to any sub- investment adviser
retained by the Investment Adviser.
(c) Review annually the performance of the Investment Adviser and
approve annually the contract with such Investment Adviser.
(d) Invest and reinvest the Trust Property in the Portfolios, the
Guaranteed Interest Contracts and in any other investment
recommended by the Investment Adviser, but not including securities
issued by Public Employers, provided that if a Public Employer has
directed that its monies be invested in specified Portfolios or in
a Guaranteed Investment Contract, the Trustees of the Retirement
Trust shall invest such monies in accordance with such directions.
(e) Keep such portion of the Trust Property in cash or cash
balances as the Trustees, from time to time, may deem to be in the
best interest of the Retirement Trust created hereby, without
liability for interest thereon.
(f) Accept and retain for such time as they may deem advisable any
securities or other property received or acquired by them as
Trustees hereunder, whether or not such securities or other property
would normally be purchased as investments hereunder.
(g) Cause any securities or other property held as part of the
Trust Property to be registered in the name of the Retirement Trust
or in the name of a nominee, and to hold any investments in bearer
form, but the books and records of the Trustees shall at all times
show that all such investments are a part of the Trust Property.
(h) Make, execute, acknowledge and deliver any and all documents
of transfer and conveyance and any and all other instruments that
may be necessary or appropriate to carry out the powers herein
granted-
(i) vote upon any stock, bonds, or other securities, give general
or special proxies or powers of attorney with or without power of
substitution, exercise any conversion privileges, subscription
rights, or other options, and make any payments incidental thereto;
oppose, or consent to, or otherwise participate in corporate
reorganizations or other changes effecting corporate securities and
delegate discretionary powers, and pay any assessments or charges
in connection therewith; and generally exercise any of the powers
of an owner with respect to stocks, bonds, securities or other
property held as part of the Trust Property.
(j) Enter into contracts or arrangements for goods or services
required in connection with the operation of the Retirement Toast,
' including, but not limited to, contracts with custodians and
contracts for the provision of administrative services.
(k) Borrow or raise money for the purposes of the Retirement Trust
in such amount, and upon such terms and conditions, as the Trustees
shall deem advisable, provided that the aggregate amount of such
borrowings shall not exceed 30% of the value of the Trust Property.
No person lending money to the Trustees shall be bound to see the
application of the money lent or to inquire into its validity,
expediency or propriety of any such borrowing.
(1) Incur reasonable expenses as required for the operation of the
Retirement Trust and deduct such expenses from the Trust Property.
(m) Pay expenses properly allocable to the Trust Property incurred
in connection with the Deferred Compensation Plans, Qualified Plans,
or the Employer Trusts and deduct such expenses from that portion
of the Trust Property to whom such expenses are properly allocable.
(n) Pay out of the Trust Property all real and personal property
taxes, income taxes and other taxes of any and all kinds which, in
the opinion of the Trustees, are properly levied, or assessed under
existing or future laws upon, or in respect of, the Trust Property
and allocate any such taxes to the appropriate accounts.
' (o) Adopt, amend and repeal the By -laws, provided that such By -laws
are at all times consistent with the terms of this Declaration of
Trust.
(p) Employ persons to make available interests in the Retirement
Trust to Moyers eligible to maintain a Deferred Compensation Plan
under Section 457 or a Qualified Plan under Section 401 of the
Internal Revenue Code, as amended.
(q) Issue the Annual Report of the Retirement Trust, and the
disclosure documents and other literature used by the Retirement
Trust.
(r) Make loans, including the purchase of debt obligations,
provided that all such loans shall bear interest at the current
market rate.
(s) Contract for, and delegate any powers granted hereunder to,
such officers, agents, employees, auditors and attorneys as the
Trustees may select, provided that the Trustees may not delegate the
powers set forth in paragraphs (b), (c) and (o) of this Section 4.1
and may not delegate any powers if such delegation would violate
their fiduciary duties.
(t) Provide for the indemnification of the officers and Trustees
of the Retirement Trust and purchase fiduciary insurance.
(u) Maintain books and records, including separate accounts for
each Public Employer, Public Employer Trustee or Employer Trust and
such additional separate accounts as are required under, and
consistent with, the Deferred Compensation or Qualified Plan of each
Public Moyer.
' (v) Do all such acts, take all such proceedings, and exercise all
such rights and privileges, although not specifically mentioned
herein, as the Trustees may deem necessary or appropriate to
administer the Trust Property and to carry out the purposes of the
Retirement Trust.
Section 4.2 Distribution of Trust Property: Distributions of the Trust
Property shall be made to, or on behalf of, the Public Employer or Public
Employer Trustee, in accordance with the terms of the Deferred
Compensation Plans, Qualified Plans or Employer Trusts. The Trustees of
the Retirement Trust shall be fully protected in making payments in
accordance with the directions of the Public Employers, Public Employer
Trustees or other Trustees of the Employer Trusts without ascertaining
whether such payments are in compliance with the provisions of the
Deferred Compensation or Qualified Plans, or the agreements creating the
Employer Trusts.
section 4.3 Execution of Instruments: The Trustees may unanimously
designate any one or more of the Trustees to execute any instrument or
document on behalf of all, including but not limited to, the signing or
endorsement of any check and the signing of any applications, insurance
and other contracts, and the action of such designated Trustee or Trustees
shall have the same force and effect as if taken by all the Trustees.
Section 5.1 Duty of Care: In exercising the powers hereinbefore granted
to the Trustees, the Trustees shall perform all acts within their
authority for the exclusive purpose of providing benefits for the Public
Employers in connection with Deferred Compensation Plans and Public
Employer Trustees pursuant to Qualified Plans, and shall perform such acts
with the care, skill, prudence and diligence in the circumstances then
prevailing that a prudent person acting in a like capacity and familiar
with such matters would use in the conduct of an enterprise of a like
character and with like arms.
Section 5.2 Liability: The Trustees shall not be liable for any mistake
of judgment or other action taken in good faith, and for any action taken
or omitted in reliance in good faith upon the books of account or other
records of the Retirement Trust, upon the opinion of counsel, or upon
reports made to the Retirement Trust by any of its officers, employees or
agents or by the Investment Adviser or any sub - investment adviser,
accountants, appraisers or other experts or consultants selected with
reasonable care by the Trustees, officers or employees of the Retirement
Trust. The Trustees shall also not be liable for any loss sustained by
the Trust Property by reason of any investment made in good faith and in
accordance with the standard of care set forth in Section 5.1.
Section 5.3 Bond: No Trustee shall be obligated to give any bond or other
security for the performance of any of his or her duties hereunder.
ARTICLE VI. ANNUAL REPORT TO SfR1RFMMERS
' The Trustees shall annually submit to the Public Employers and Public Employer
Trustees a written report of the transactions of the Retirement Trust, including
financial statements which shall be certified by independent public accountants
chosen by the Trustees.
ARTICLE VII. DURATION OR AMMffiNP OF RE7 lydMNP TRUST
Section 7.1 Withdrawal: A Public Employer or Public Employer Trustee may,
at any time, withdraw from this Retirement Trust by delivering to the
Board of Trustees a written statement of withdrawal. In such statement,
the Public Employer or Public Employer Trustee shall acknowledge that the
Trust Property allocable to the Public Employer is derived from
compensation deferred by employees of such Public Employer pursuant to its
Deferred Compensation Plan or from contributions to the accounts of
Employees pursuant to a Qualified Plan, and shall designate the financial
institution to which such property shall be transferred by the Trustees
of the Retirement Trust or by the Trustee of the Employer Trust.
Section 7.2 Duration: The Retirement Trust shall continue until
terminated by the vote of a majority of the Public Employers, each casting
one vote. Upon termination, all of the Trust Property shall be paid out
to the Public Employers, Public Employer Trustees or the Trustees of the
Employer Trusts, as appropriate.
' Section 7.3 Ametxknent: The Retirement Trust may be amended by the vote
of a majority of the Public Employers, each casting one vote.
Section 7.4 Prooedare: A resolution to terminate or amend the Retirement
Trust or to remove a Trustee shall be submitted to a vote of the Public
Employers if: (i) a majority of the Trustees so direct, or (ii) a
' petition requesting a vote, signed by not less than 25% of the Public
Employers, is submitted to the Trustees.
ARTICLE VIII. MISCELLANEOUS
Section 8.1 Governing Lw: Except as otherwise required by state or local
law, this Declaration of Trust and the Retirement Trust hereby created
shall be construed and regulated by the laws of the District of Columbia.
Section 8.2 Counterparts: This Declaration may be executed by the Public
Employers and Trustees in two or more counterparts, each of which shall
be deemed an original but all of which together shall constitute one and
the same instrument.