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RESOLUTION NO. <br />14 -007 <br />STATE OF MINNESOTA <br />COUNTY OF RAMSEY <br />CITY OF NEW BRIGHTON <br />LUTION AUTHORIZING THE AMENDMENT TO THE EMPLOYEE CAFETERIA <br />EFFECTIVE JANUARY 1, 2013 <br />Wh eas, it is the City's intent to afford employees the best possible options for health, dental, <br />and life insurances and dependent care; and <br />the City wishes to keep its Plan in compliance with IRS regulations; <br />Noi4l therefore be it resolved that: <br />1. The City's Cafeteria Plan has been amended to allow participants to carry over up to $500 <br />in unused funds into the next year per the IRS Notice 2013 -71. <br />2. The City shall notify the employees of the amendment to the Cafeteria Plan and will post <br />the amendment and summary of material modification document on the City's intranet <br />for their review. <br />3. The undersigned further certifies that the attachments are true copies of the Amendment <br />to the City of New Brighton Employee Cafeteria Plan and Summary of Material <br />Modification document. <br />this 14a` day of January, 2014. <br />A. Maiers <br />Director <br />