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CITY OF LINO LAKES <br />RESOLUTION NO. 07- <br />RESOLUTION AMENDING AND RESTATING THE CITY OF LINO LAKES FLEXIBLE <br />SPENDING ACCOUNTS PLAN, (the "Plan ") <br />the plan was adopted per Resolution No. 78 -90 with the effective <br />date of January 1, 1991, and <br />the plan was amended and restated per Resolution No. 95 -156 with <br />an effective date of January 1, 1996, and again per Resolution No. <br />00 -119 with an effective date of January 1, 2001 and again per <br />Resolution No. 03 -07 with an effective date of January 1, 2003, and <br />again per Resolution No. 05 -181, <br />WHEREAS, <br />WHEREAS, <br />WHEREAS, the City of Lino Lakes wishes to amend the plan document effective <br />January 1, 2008, to include the following; <br />•The Plan shall make available to Eligible Employees the health <br />savings account (HSA) benefit on a pre -tax basis. <br />NOW THEREFORE BE IT RESOLVED, by the City Council of the City of Lino <br />Lakes that: <br />1. The City of Lino Lakes Flexible Spending Accounts Plan be <br />amended and adopted in the form presented to the City <br />council effective as of January 1, 2008. <br />2. That any authorized persons of the Employer are hereby <br />authorized to make such contributions from the funds of the <br />Employer as are necessary to carry out the provision of said <br />plan at any time. <br />3. That in the event any conflict arises between the provisions <br />of said Plan and the Employee Retirement Income Security <br />Act of 1974 ( ERISA) or any other applicable law or <br />regulation (as such law or regulation may be interpreted or <br />amended), the City shall resolve such conflict in a manner <br />which complies with ERISA or such law or regulation. <br />Adopted by the Lino Lakes City Council this 10th day of December 2007. <br />John J. Bergeson, Mayor <br />Julie Bartell, City Clerk <br />• <br />• <br />• <br />