The Council of the Village of Mantua, Portage County, Ohio met at a duly called and authorized meeting of the Council on the date set forth below, such meeting being duly called pursuant to a notice stating the time, place and purpose of the meeting received by all Council members, and the following resolutions were made and adopted by those present at the meeting.

WHEREAS, the eligible employees of the Police Department participate in the Ohio Police and Fire Pension Fund (“OP&F”);

WHEREAS, the Mantua Village Council desires to pick-up all of the ten percent (10%) mandatory contributions required under Section 742.31 of the Ohio Revised Code for participating employees of the Mantua Village Police Department who are members of the OP&F.

WHEREAS, OP&F has adopted new procedures for reporting picked up contributions in order to properly prepare 1099-R forms for its members pursuant to Section 742.32 of the Ohio Revised Code and Section 742-7-14 of the Ohio Administrative Code;

WHEREAS, the Mantua Village Council wishes to reaffirm and amend and restate its prior resolution in order to continue the pick-up under the new procedures.

NOW, THEREFORE, BE IT RESOLVED, that effective immediately, the Village of Mantua Council has determined to pick-up the ten (10%) mandatory contributions by employees who are members of the Ohio Police and Fire Pension Fund through a payroll reduction.

BE IT FURTHER RESOLVED, that said picked up contributions paid through a payroll reduction even though designated as employee contributions for state law purposes, are being paid by the Village of Mantua Council in lieu of said contributions by the employee;

BE IT FURTHER RESOLVED, that the pickup treatment does not apply to contributions earned prior to the later of the date the Resolution is signed or effective; and

BE IF FURTHER RESOLVED, that said employees shall not be entitled to any option of choosing to receive the contributed amounts directly instead of having them paid by the Village of Mantua to the Ohio Police and Fire Pension Fund.

Dated this ______________ day of _______________________, 20______, and effective immediately.

________________________ Mayor Claude E. Hopkins

___________________________ Clerk-Treasurer Betsy M. Woolf

Notes:

1. Picked up contributions will not be included in the gross income of the employees for tax reporting purposes, that is, for federal or state income tax withholding taxes, until distributed from the Ohio Police and Fire Pension Fund.

2. Picked up contributions will not be included in the gross income of the employees, for employment tax purposes, if required, as the contributions are made to the Ohio Police and Fire Pension Fund.

3. The employer must specify the unit or units that are covered by this resolution, or the employer may submit a separate resolution for each unit. Reporting to OP&F must be done by unit or by employees with the unit.