Los Angeles County Municipal Code Part V Participation in Plan by Districts

A.

Each District that is included in the Retirement Plan pursuant to the CERL may, subject to the approval of the County, be a participating employer in this Plan in order to provide benefits under this Plan for its employees or former employees whose benefits from the Retirement Plan are limited by Section 415(b). By electing to participate in the Plan, a District agrees to be bound by all terms and conditions of the Plan.

B.

Each District that is a participating employer in this Plan shall be listed on Appendix I to this Plan.

(Ord. 2010-0048 § 1, 2010)

A.

A District may become a participating employer in this Plan upon completion of the following actions:

The County's Board of Supervisors adopts a resolution, by majority vote, that approves participation in the Plan and approves any memorandum of understanding with respect to participation between the County and the District.

The governing body of the District adopts a resolution, by majority vote, providing that it elects to participate in this Plan and agrees to be bound by all of the terms and conditions of this Plan.

If required by the County, the governing body of the District enters into a memorandum of understanding with the County, as Plan Administrator, covering such issues that the County deems to be necessary or appropriate for the administration of this Plan, the payment of any amounts fixed and determined by the County for the payment of benefits under this Plan to former District employees, costs of administration, taxes, indemnification of the County for claims by current and former District employees, and any other reasonable and appropriate items.

The District designates the County, as Plan Administrator, as its agent to hold and pay out any amounts received by the County from the District to pay benefits to former District employees and their Eligible Survivors. No such funds shall be held by the County in trust or in any other manner on behalf of any Participant(s) or Eligible Survivor(s) but shall be held as general assets of the County in its capacity as agent of the District. If any funds paid to the County by a District are not paid by the County as benefits under this Plan or to provide for the cost of administration, for taxes or for other reasonable and appropriate items, such funds shall be returned to the District.

The District designates the County, as Plan Administrator, as the agent of the District for purposes of paying taxes and filing such forms and returns as are required by the Internal Revenue Service and any other tax agency. The District executes and files such forms and other documents as are deemed necessary or appropriate by the Plan Administrator in connection with this designation. The Superior Court of California, County of Los Angeles is deemed to have satisfied the requirements of this subsection 5.95.190(A). It may cease participation in accordance with Section 5.95.210.

B.

Each District that becomes a participating employer in this Plan shall: (1) at the time and in the manner determined by the County, provide to the County as Plan Administrator all necessary and appropriate information and data for Plan administration, and pay to the County all amounts fixed and determined by the County, as Plan Administrator, for benefits payable under this Plan to former employees of the District and their Eligible Survivors, costs of administration, taxes and other reasonable and appropriate items; and (2) otherwise comply with the terms and conditions of this Plan.

(Ord. 2010-0048 § 1, 2010)

By electing to participate in this Plan, a District agrees that it will indemnify and hold harmless the County and all other Districts that participate in this Plan from and against any and all direct or indirect liabilities, demands, claims, losses, costs and expenses including (without limitation) reasonable attorneys fees, that arise out of (directly or indirectly) or result from the District's withdrawal from this Plan.

(Ord. 2010-0048 § 1, 2010)

A.

Voluntary Withdrawal. Any District that participates in this Plan may cease such participation by taking the following actions:

The governing body of the District adopts a resolution, by majority vote, that provides that it withdraws from participation in this Plan and furnishes that resolution to the Board of Supervisors.

The District immediately pays to the County, as Plan Administrator, all amounts fixed and determined by the County for benefits payable under this Plan to former employees of the District and their Eligible Survivors through the date of withdrawal, costs of administration, taxes and other reasonable and appropriate items. Payment shall be at the time and in the manner as is fixed by the County.

At the sole discretion of the County, the District provides security, that the County deems sufficient, to provide for the payment of any and all direct or indirect liabilities, demands, claims, losses, costs and expenses including (without limitation) reasonable attorneys fees, that may be suffered by the County and all other Districts that participate in this Plan arising out of (directly or indirectly) or resulting from the District's withdrawal from this Plan.

B.

Mandatory Withdrawal.

Any District that participates in this Plan shall cease such participation and be required to withdraw from this Plan if it fails, for 30 days after demand by the Plan Administrator to do any of the following: pay any amount that has been fixed and determined by such Plan Administrator as due and owing from the District under this Plan; provide such information or data that is requested by the Plan Administrator for purposes of administering this Plan (including but not limited to filing reports with the Internal Revenue Service); otherwise fails to comply with the terms of the Plan, any material provision of a memorandum of understanding or other written agreement that governs its participation in this Plan.

In the case of a cessation of participation under clause (1.) of this subsection (B), the District shall immediately pay to the County an administrative fee equal to the total direct and indirect cost to the County resulting from such cessation, as determined by the County in its sole discretion.

C.

Responsibility of Districts for Benefits After Withdrawal. Following the withdrawal from this Plan by a District (on a voluntary or involuntary basis), Part 3 shall govern: (i) the cessation of Participation in this Plan by, and the cessation of benefits payable under this Plan to, persons who are current or former employees of such a District that withdraws from this Plan; (ii) the cessation of benefits payable under this Plan to persons who are Eligible Survivors of persons who are current or former employees of such District; and (iii) the sole responsibility and liability of such District for paying any benefits that would be due and payable to any such person under this Plan.

(Ord. 2010-0048 § 1, 2010)