Amendment to Management Resolution No 2024-115
November 19, 2025
1 RESOLUTION NO. 2025-107
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF CORONA AMENDING RESOLUTION 2024-
115 GOVERNING COMPENSATION AND BENEFITS
OF NON-REPRESENTED MANAGEMENT GROUP
EMPLOYEES
WHEREAS, the Management/Confidential Group of employees was created by Resolution 2012-008 adopted by the City Council of the City of Corona (“City”) on February 15, 2012; and
WHEREAS, the City Council subsequently amended the compensation and benefits of the Management group through the ensuing years, and most recently with Resolution No. 2024-115 adopted by the City Council on December 18, 2024; and WHEREAS, the City Council now desires to further amend this Resolution concerning the cash out or conversion of the value of annual leave in order to ensure compliance with Post Employment Health Plan administration;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF
CORONA DOES HEREBY RESOLVE AS FOLLOWS:
Part 1. Section 3.1.4 of Resolution 2024-115 is hereby amended to read as set forth below in track changes:
Section 3.1.4 – Cash Out or Conversion of the Value of Annual Leave There are three situations described below when an employee may have their Annual Leave cashed out or converted to deferred compensation, or deposited to their Post Employment Health Plan (PEHP) by the City. All Annual Leave cashed out or converted to deferred compensation or PEHP plan in this section will be valued at employees’ base hourly rate of pay for employees in Tier II, and base hourly rate of pay plus the 3% Longevity Pay for employees in Tier I.
Section 3.1.4.1 - Maximum Accrual of Annual Leave – Conversion above 800 hours:
At the end of the last day of the last pay period that ends in each calendar year, beginning with the last pay period in calendar year 2025, if an employee has accrued more than 800 hours of Annual Leave, the Annual Leave hours in excess Amendment to Management Resolution No 2024-115
November 19, 2025
2 of 800 hours will be converted to the monetary equivalent as described in Section
3.1.4, and have the dollar value placed in the City’s Post Employment Health Plan (PEHP) Account currently provided by Nationwide on the employee’s behalf.
Employees who have informed the City that they will be retiring or separating from the City will have the option to convert annual leave hours above 800 subject to the options outlined in section 3.1.4.1 or 3.1.4.2.
Section 3.1.4.2 - Separation from the City
Employees separating from the City have the following options regarding their accrued Annual Leave:
1. Paid in cash: Employees can be paid (as taxable wages) for their accrued Annual Leave as described in Section 3.1.4.
2. Deferred Compensation: Employees may make an election at least one pay period prior to separation to contribute the value of accrued Annual Leave to the employee’s deferred compensation account provided under the City’s 457(b) plan. Contributions of Annual Leave to the 457(b) plan may not cause the employee to exceed the maximum annual deferral limitation for the year in which the contribution is made. If an employee chooses this option, any accrued Annual Leave that exceeds the maximum annual deferral limitations will be paid to the employee as a taxable cash payment.
3. Split between Cash and/or Deferred Compensation: Employees may elect to receive any portion of the value of their accrued Annual Leave as taxable cash with the remainder going into their deferred compensation account, up to the maximum amount permitted under the IRS Code.
Section 3.1.4.3 Irrevocable Election to Cash Out Annual Leave On or before December 31 of each calendar year, the first year being 2024, an employee may make irrevocable elections to cash out Annual Leave that will be earned in the following calendar year. The employee must have a balance of at least 80 hours of annual leave remaining after each cash out. Annual leave cashed out can be taken in the following ways or in a combination of these options, as determined by the employee when making the irrevocable election:
1) The dollar value can be paid to the employee in cash as taxable wages; or 2) The dollar value placed in the employee’s deferred compensation account up to the maximum permitted baw.
Amendment to Management Resolution No 2024-115
November 19, 2025
3 In addition to the above, an employee who has an “unforeseen emergency” (defined as an unanticipated emergency that is caused by an event beyond the control of the employee and that would result in severe financial hardship to the employee if early withdrawal were not permitted) shall be entitled to make a request to the City Manager or his/her designee for a payoff of accrued Annual Leave. The amount of Annual Leave which may be cashed out is limited to the amount necessary to meet the emergency. If there is an unforeseen emergency, an employee can cash out Annual Leave at any time in the year.
Part 2. Certification; Effective Date.
The City Clerk shall certify as to the adoption of this Resolution, and it shall be effective as of November 20, 2025.
PASSED, APPROVED, AND ADOPTED 19th day of November, 2025.
Mayor of the City of Corona, California
ATTEST:
Sylvia Edwards, City Clerk
City of Corona
Amendment to Management Resolution No 2024-115
November 19, 2025
4 CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Resolution 2025-XXX was regularly introduced and adopted by the City Council of the City of Corona, California, at a regular meeting thereof held on the 19th day of November, 2025 by the following vote of the Council:
AYES:
NOES:
ABSENT:
ABSTAINED:
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 19th day of November, 2025.
Sylvia Edwards, City Clerk
City of Corona