Attachment C
Resolution No. 25-002
RESOLUTION 25-002
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF VICTORVILLE
APPROVING THE AMENDMENT AND RESTATEMENT OF THE CITY OF
VICTORVILLE SECTION 125 CAFETERIA PLAN
WHEREAS, Section 125 of the Internal Revenue Code ("Code") and the regulations thereunder permit an eligible employer to implement a Section 125 Plan ("Cafeteria Plan") for the benefit of its eligible employees; and
WHEREAS, a Cafeteria Plan is a mechanism through which an employer can offer its employees certain pre-tax benefits; and
WHEREAS, on July 1, 1999, the City of Victorville established its first Cafeteria Plan; and WHEREAS, the City desires to amend and restate the Cafeteria Plan, effective as of the date of this Resolution, to continue offering its employees pre-tax benefits for plan year 2026, reflect plan design changes and comply with current legal requirements; and WHEREAS, the City has timed its open enrollment period for the 2026 plan year to comply with the Cafeteria Plan requirements and to meet provider cutoff deadlines for enrollment to ensure employees are covered without interruption; and
WHEREAS, the administration of the plan may require obtaining and disclosing certain information that is considered protected under the Health Insurance Portability and Accountability Act (HIPPA), and a HIPPA Privacy Policy has been developed and included as Exhibit A to the Cafeteria Plan to ensure proper safeguards are in place. The Cafeteria Plan, in conjunction with this policy, requires the designation of a Plan/Privacy Official, as determined by the City Manager; and
WHEREAS, the City Council determines that adoption of this Cafeteria Plan serves as a recruitment and retention tool, and will provide cost savings to, and is in the best interest of, both the City and its employees.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE, DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. The City Council hereby adopts the amended and restated City of Victorville Section 125 Cafeteria Plan effective as of the date of this Resolution.
SECTION 2. The City Council authorizes the City Manager, or designee, to execute the plans and related documents, and to make any designations, minor modifications or non-substantive changes deemed necessary for plan administration.
SECTION 3. This Resolution shall take effect immediately upon adoption.
SECTION 4. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the Office of the City Clerk.