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1977-01 PERS Participation AgreementState of Alaska Department of Administration Pouch CR, Juneau, Alaska 99811 PUBLIC EMPLOYEES' RETIREMENT SYSTEM PARTICIPATION AGREEMENT Agreement between the State of Alaska (hereafter referred to as the State) and the Kodiak Island Borough (hereafter referred to as the Political Subdivision) relating to participation by the Political Subdivision in the Public Employees' Retirement System of Alaska (hereafter referred to as the Retire- ment System); witnesseth: That WHEREAS, the laws of the State provide for a Retirement Sys- tem in AS 39.35 and further provide for participation by Political Subdivisions in AS 39.35.550 - 650, and WHEREAS, the Political Subdivision has adopted a resolution authorizing participation in the retirement system and NOW, therefore, in consideration of the mutual agreements, covenants and provisions herein contained, the parties make the following agreements: The Political subdivision agrees for its part as follows: (1) The Political Subdivision agrees to begin participation in the Retirement System with the payment of employer contributions and withholding of employee contributions to commence with wages earned in the first full pay period beginning January 1, 1978 -1- (2) The Political Subdivision agrees that: All permanent "full-time" employees (those whose position normally requires 30 or more hours of work each week) and permanent "part-time" employees (those whose position normally requires 15 or more but less than 30 hours of work each week) except for the following departments, groups or other classifications will participate in the Retirement System: No FxcPntinns Salaried elected public officials who voluntarily elect coverage will participate in the Retirement System. (3) The Political Subdivision agrees that employees speci- fically prohibited by statute or by another retirement plan to which the Political Subdivision makes contributions will not be allowed to participate in the Retirement System. (4) The Politicial Subdivision agrees: ® To recognize all current active employees' past ser- vice with the Political Subdivision. -2- ❑ To recognize all current active employees' past ser- vice up to a maximum of cal Subdivision. years(s) with the Politi- ❑ No past service for current active employees' of the Political Subdivision prior to the effective date of this Participation Agreement. ❑ That no past service for a former employee will be recognized upon reemployment of said employee. U That former employees will be required to render a total of 3 years of service with the Political Subdivision after the effective date of this Parti- cipation Agreement and/or after reemployment by the Political Subdivision before prior past service will be recognized. (5) The Political Subdivision agrees to make contributions each year which are sufficient to meet the normal cost attributable to inclusion of its employees including actuarial and administra- tive costs and to amoritze the past service cost for its employees over a period of not more than 40 years. The contributions shall be computed according to the relevant provisions of the statutes and the amount determined by the actuary. (6) The Political Subdivision agrees to transmit the employer's and the employee's contributions to the Commissioner of Administra- tion by the 10th day following the close of each payroll period. -3- (7) The Political Subdivision agrees to furnish the director with records to provide employee data necessary for the proper and effective administration of the system on the forms furnished by the Retirement System. (8) The Political Subdivision agrees to comply with the requirements of the statutes and regulations pertaining to the Retirement System. It agrees that eligible employees are bound by these statutes and regulations, and by the terms of this agree- ment. (9) The Political Subdivision agrees that this agreement shall not be terminated by it except by written notice accompanied by a resolution adopted by the governing body of the Political Subdivision submitted to the director at least 90 days before the date on which the Political Subdivision wishes to terminate. Upon termination, distribution of employee and employer's contributions will be made in accordance with the relevant statutory provisions, including AS 39.35.620 - 650 and the required actuarial valuation. The State agrees for its part as follows: (1) The Political Subdivision departments, groups, and classi- fications of employees designated above are included in the Retire- ment System and are entitled to all rights, benefits, and privileges afforded "employees" as that term is used in the Retirement System, and are subject to all conditions, duties, and liabilities imposed upon "employees". -4- (2) The contributions received by the State from the Politi- cal Subdivision will be added to and will become part of the Re- tirement System funds. (3) The State will not unilaterally terminate participation in the Retirement System except for violation of the provisions of this agreement by the Political Subdivision or unless authorized or directed to do so by statutory provision. Written notice of a termination will be given to a Political Subdivision at least 90 days prior to the termination date unless termination is by a statutory provision. The parties mutually agree as follows: (1) Any reference in this agreement to any statutory pro- visions or to any regulations shall include any amendments, addi- tions, or deletions, both express and implied which may be affected. (2) This agreement shall continue in effect until at least one of the following events occurs: (a) The Political Subdivision unilaterally ter- minates the agreement by giving written notice 90 days prior to the date in which it wishes to terminate. (b) The parties mutually agree to terminate the agreement. (c) The State unilaterally terminates the agree- ment because of violation of a provision of -5- this agreement or because of statutory direction or authorization, whereupon written notice will be given. All correspondence and notices to the Political Subdivision shall be directed to: Manager's Office, Kodiak Island Boro P.O. Box 1246, Kodiak, Alaska 99615 Approved by Political Subdivision: :�--t 4,vS nnature ofthorized Representative December 9, 1977 Date All correspondence and notices to the State shall be directed to: Public Employees' Pouch CR Juneau, Alaska Approved by State of Alaska: Retirement System 99811 O o, As/ Comtissioner of AdYnnistrjttlon Date Amendment No. 1 to Participation Agreement between Kodiak Island Borough and State of Alaska Department of Administration The Alaska Public Employees' Retirement System Participation Agreement entered into between the Kodiak Island Borough (hereafter referred to as the Political Subdivision) and the State of Alaska (hereafter referred to as the State) on December 9, 1977, and approved by the State on December 15, 1977, effective January 1, 1978, is amended as follows: WHEREAS, the Political Subdivision provides participation in the Alaska Public Employees' Retirement System for its eligible employees through agree- ment with the State of Alaska; and WHEREAS, the Kodiak Island Mental Health Center is considered a legal entity of the Political Subdivision for purposes of participation in this retirement system; and WHEREAS, the Political Subdivision wishes to provide the same parti- cipation for employees of the Kodiak Mental Health Center as outlined in the participation agreement cited above. NOW, THEREFORE, it is agreed that eligible employees of the Kodiak Island Mental Health Center shall be participating members of the Alaska Public Employees' Retirement System and be included in and subject to the provisions of the original agreement between the Political Subdivision and the State. IT IS FURTHER, agreed that the required employer and employee contri- butions withheld from wages of these employees after April 1, 1980, will be included in the normal reporting requirements of the Political Subdivision. This amendment becomes effective April 1, 1980, and shall continued for the duration of the original agreement and can only be terminated as pro- vided therein. APPROVED: Public Employees' Retirement System Administrator / Ar Date For the ydl-tk island Borough `.2z� 4 ���C) Date -a E_ , �t �:! ,I ED E R T I F I C A T E I, Betty J. Wallin , the duly appointed and qualified Mayor of the Kodiak Island Borough , do hereby certify that the attached Resolution No. 80-17-R adopted at the March 11, 1980 meeting of the Kodiak Island Borough Assembly held on March 11, 1980 is a true and correct copy of the original Resolution adopted at said meeting and on file and of record. IN TESTIMONY WHEREOF, have hereunto set my hand and the seal of said Kodiak Island Borough this 14th day of March , 'il ATTEST: G O Cl erls Treasurer rg gh Mayor RECEIVED f';�:4R 2 0 1"." 0 January 15, 1986 Bill Church PERS Pouch CR Juneau, AK 99811 Dear Bill, Kodiak Island Borough P.O. BOX 1246 KODIAK, ALASKA 99615.1246 % PHONE (907) 486-5736 RECEIVED c JAN 201981) DIV. OF RETIREMENT I am writing to request a determination from PERS as to whether the members of our Service District Boards are eligible for participation in PERS. The members of these Boards are elected by the local Service District, such as Road Service District or Fire Service District. The Districts and the Boards are created by Kodiak Island Borough ordinance and the Borough adopts their mill rate and collects their taxes and generally handles their financial matters. At this time they are not paid a stipend for meeting attendance. Would payment of a stipend make a difference in their eligibility? Thank you for your help in this matter. Sincerely, Jerome Selby Mayor �e� January 29, 1986 Honorable Jerome Selby Mayor of Kodiak Island Borough P.O. Box 1246 Kodiak, AK 99615 Dear Mayor Selby; This is in response to your recent letter concerning inclusion of the Borough Service District Boards in the Public Employees' Retirement System (PERS). To be eligible to participate in the PERS, an entity must be a political subdivision of the State or fall under the guideline as a public organization. There is no question that the service district is not a political subdivision. To be considered a public organization, a service district would have had to have been established by the Legislature of the State of Alaska. Since this is not the case, the service districts would also not qualify as a public organization and therefore would be ineligible to participate in the PERS. The question concerning compensation is mute since the service districts are ineligible to participate in the PERS. If you have further questions concerning the PERS, please do not hesitate to contact me. Sincerely, Bill Church Retirement Field Representative BC/mmc 20/604/0127-05