CITY OF BURIEN, WASHINGTON
RESOLUTION NO. 227
A RESOLUTION OF THE CITY OF BURIEN, WASHINGTON AUTHORIZING THE
ESTABLISHMENT OF A HEALTH REIMBURSEMENT ARRANGEMENT/VOLUNTARY
EMPLOYEES’ BENEFICIARY ASSOCIATION (“HRA VEBA”) PLAN
WHEREAS, the Internal Revenue Code Section 501 (c)(9) allows for the creation of a voluntary employees’ beneficiary association which is an employee sponsored, tax-exempt health and welfare trust; and
WHEREAS, IRS guidelines and regulations allow an employer to offer Health Reimbursement Arrangement (“HRA”) plans; and
WHEREAS, such HRA plans are available to governmental employers in the Northwest; and
WHEREAS, The Voluntary Employees’ Beneficiary Association for Public Employees in the Northwest Trust (“Trust”) offers and will administer an HRA entitled “Voluntary Employees’ Beneficiary Association Medical Expense Plan for Public Employees in the Northwest as Amended and Restated January 1, 2005 (“Plan”); and
WHEREAS, The City of Burien has determined that establishing an HRA plan which provides a tax-free defined contribution account for employees to pay for medical, dental, vision, and tax qualified long term are premiums and out-of-pocket expenses is in the best interest of the City and its employees; and
WHEREAS, the City desires to establish an HRA plan for its employees; and
WHEREAS, the City desires to use the services of the Trust to administer such Plan; and
WHEREAS, such HRA established by the City will be administered in accordance with the Plan documents provided by the Trust on file in the City office.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BURIEN, WASHINGTON, DOES RESOLVE AS FOLLOWS:
Section 1. Effective January 1, 2006, the City hereby elects to participate in the Plan and Trust as presently constituted or hereafter amended using the Trust as its plan administrator for the benefit of eligible City employees as defined by employer policies or collective bargaining agreements.
Section 2. The Plan will be funded by employer contributions in amounts determined from time to time pursuant to employer policies and collective bargaining agreements.
Section 3. The human resource director is authorized to execute documents and establish procedures consistent with Plan and Trust provisions and applicable employer polices and collective bargaining agreements necessary to effect the adoption and administration of the Plan.
Section 4. Effective Date. This resolution shall take effect immediately upon passage by the Burien City Council.
ADOPTED BY THE CITY COUNCIL OF THE CITY OF BURIEN, WASHINGTON, AT A REGULAR MEETING THEREOF THIS 21ST DAY OF NOVEMBER, 2005.
CITY OF BURIEN
/s/ Noel Gibb, Mayor
ATTEST/AUTHENTICATED:
/s/ Janice Roegner, City Clerk
Approved as to form:
/s/ Lisa Marshall, City Attorney
Filed with the City Clerk: November 17, 2005
Passed by the City Council: November 21, 2005
Resolution No. 227