Berkeley Municipal Code Art. 9 Miscellaneous Provisions

Promptly after the plan is adopted, the City will notify all employees of the availability and terms of the plan. (Ord. 5851-NS § 1 (part), 1988)

Nothing herein contained shall in any way be construed as to affect the employment relationship between the City and its employees, or the City’s right to discharge any participant at any time with or without cause, or to increase or decrease the salary or other compensation of any participant or other employee. The relationship of the City and employees shall continue in the same manner as though this plan had never been executed. (Ord. 5851-NS § 1 (part), 1988)

The benefits provided hereunder will be paid solely from the general assets of the City. Nothing herein will be construed to require the City or the administrator to maintain any fund or segregate any amount for the benefit of any participant, and no participant or other person shall have any claim against, right to, or security or other interest in, any fund, account or asset of the City from which any payment under the plan may be made. (Ord. 5851-NS § 1 (part), 1988)

The right of any participant to receive any reimbursement under the plan shall not be alienable by the participant by assignment or any other method, and will not be subject to be taken by their creditors by any process whatsoever, and any attempt to cause such right to be subjected will not be required by law. (Ord. 5851-NS § 1 (part), 1988)

Neither the administrator nor the City makes any commitment or guarantee that any amounts paid to or for the benefit of a participant under Article 5 will be excludable from the participant’s gross income for federal or state income tax purposes, or that any other federal or state income tax treatment will apply to or be available to any participant. It shall be the obligation of each participant to determine whether each payment under Article 5 is excludable from the participant’s gross income for federal and state income tax purposes, and to notify the City if the participant has reason to believe that any such payment is not so excludable. (Ord. 5851-NS § 1 (part), 1988)

If any participant receives one or more payments or reimbursements under Article 5 that are not for dependent care expenses, such participant shall indemnify and reimburse the City for any liability it may incur for failure to withhold federal or state income tax or Social Security tax from such payments or reimbursements. However, such indemnification or reimbursement shall not exceed the amount of federal and state income tax that the participant would have owed if the payments or reimbursements had been made to the participant as regular cash compensation, plus the participant’s share of any Social Security tax that would have been paid on such compensation, less any such additional income and Social Security tax actually paid by the participant. (Ord. 5851-NS § 1 (part), 1988)

If any provision or provisions of this plan shall be for any reason invalid or unenforceable, unless the effect thereof would be to alter materially or defeat the purposes hereof, the remaining provisions shall nevertheless be carried into effect. (Ord. 5851-NS § 1 (part), 1988)

The plan shall be construed, administered and enforced according to the laws of the state of California. (Ord. 5851-NS § 1 (part), 1988)