City of Guyton, Georgia CITY COUNCIL MEETING February 14, 2023 at 7:00 P.M. C.D. Dean, Jr., Public Safety Complex GUYTON GYMNASIUM 505 Magnolia Street Guyton, GA 31312  ADEMEIg FCORPORATEE SEAL 1887 VGHAM co  AGENDA  1. 2. 3. 4.  Call to Order  Invocation and Pledge of Allegiance - Cub Scout Pack 295  Consideration to. Approve the Agenda Consideration to Approve Minutes of Meetings  January 10, 2023  City Council Meeting James Breletic Clint Hodges Matthew Walker Lon Harden Lon Harden Lucy Powell Lula Seabrooks Tamela Mydell Jim Odum Hursula Pelote  5.  Reports from Staff or Committees Police Department Fire Department City Clerk Public Works/Water/Sewer: EOM Planning and Zoning Industrial Development Historical Commission Leisure Services Hospital Authority Library Board Chamber of Commerce  6. 7.  Public Comments (will bel limited to. Agenda Items only)  Old Business  a. Second reading and consideration of Ordinance 2023-01 authorizing the Board of] Elections and Registration of] Effingham County to conduct the City of Guyton's Municipal Elections  to occur during the 2023 elections cycle  8.  New Business  a. First reading of Ordinance 2023-02 for the Defined Benefit Retirement Plan  b. Consideration to approve 2023 Calendar of Events Consideration to approve. 2023 Trash Amnesty Day Plan d. Consideration to approve updated Pay Plan  2/14/23 City Council Meeting Agenda- Page lof3    Consideration to approve change order for Phase 2 archeologic testing ofr new LAS site Consideration to approve $2500 from SPLOST for Camelia Pilgrim Traill Project  9.  General Government a. Cub Scout Trail Clean Up Project b. Training Certificate Presentation Sidewalk Tap Grant d. Community Prayer Downtown Development Authority : Agricenter Water Agreement  10. Dates to Remember  a. Thursday, February 23, 2023 at 10:00am - TAP Grant Kick Off Meeting, Guyton  Gymnasium, 505 Magnolia Street, Guyton, GA31312 310 Central Boulevard, Guyton, GA 31312  b. Saturday, February 25, 2023 at 4:00pm - Community Prayer, Caboose on the Walking Trail, Wednesday, March 1,2 2023 from 8:00am to 1:00pm - American Red Cross Blood Drive, d. Saturday, March 4, 2023 from 10:00am to 2:00pm - Savannah River Fire! Festival, Warnell Tuesday, March 7, 2023 from 9:00am to 1:00pm = Seniors in the Know, Guyton Gymnasium, . Tuesday, March 7, 2023 at 7:00pm - Public Hearing on Mobile/Manufactured Homes, Tuesday, March 14, 2023 at 7:00pm - City Council Meeting, Guyton Gymnasium, h. Tuesday, March 20, 2023 at 2:00pm - Comprehensive Plan Stakeholder Meeting, Guyton 11. Consideration to move from the Regular Meetingi into an Executive Session referencing  Guyton Gymnasium, 505 Magnolia Street, Guyton, GA 31312 Forest Education Center, 5960 Highway 17 South, Guyton, GA31312  505 Magnolia Street, Guyton, GA: 31312  Guyton Gymnasium, 505 Magnolia Street, Guyton, GA3 31312  505 Magnolia Street, Guyton, GA31312  Gymnasium, 505 Magnolia Street, Guyton, GA 31312  Property and Litigation  12. Consideration to take any action needed arising from Executive Session 13. Public Comments (will be limited to Agenda Items only) 14. Consideration to adjourn this meeting  2/14/23 City Council Meeting Agenda- Page2of3    Rules of Decorum for All Meetings  The purpose oft the Rules of Decorum is tot foster an atmosphere of civil and courteous discourse, even and especially when discussing contentious topics, at all meetings held by the City of (a) General rules applicable to all (Mayor and Council, Staff, Members of the Public)  Guyton. 1. 2. 3. 4.  Each speaker will direct his or her comments to the Mayor and or presiding officer and Each speaker will refrain from personal attacks, foul or abusive language, and will Each speaker will speak only about agenda items. Members of the public will be Members of the audience will respect the rights of others and will not create noise or other disturbances that will disrupt or disturb persons who are addressing the Mayor and Council or Committee or Board or Commission, or members oft those bodies who are speaking, or otherwise impede the orderly conduct of the meeting. (b) Additional Rules for Members of Mayor and Council, Committees, Boards or  not to any other individual present.  maintain a civil and courteous manner and tone. limited to 3:00 minutes speaking time.  Commissions  1. 2. 3.  Members of Mayor and Council, Committees, Boards or Commissions will conduct themselves in a professional and respectful manner at all meetings. Members ofl Mayor and Council, Committees, Boards or Commissions will not speak Remarks by members of Mayor and Council, Committees, Boards or Commissions will be directed to the Mayor or presiding officer and not toi individuals, other Council, Committee, Board or Commission members, staff or Members of the public in attendance. Questions for staff or individuals or other Council, Committee, Board or Commission members will be directed tot the Mayor or presiding officer, who will then Members of Mayor and Council, Committees, Boards or Commissions are always free to criticize or question policies, positions, data or information presented. However, members of Mayor and Council, Committees, Boards or Commissions will  until recognized by the Mayor or presiding officer.  direct the appropriate person to answer.  4.  not attack or impugn the person presenting.  (c) Enforcement  The Mayor or presiding officer has the authority to enforce each of the Rules of Decorum regarding members of the public. If any Rule is violated, the Mayor or presiding officer will give the speaker a warning, citing the Rule being violated, and telling the speaker that a second violation will result in a forfeiture of the right to speak further. The Mayor or presiding officer also may have the offending speaker removed from the meeting if the misconduct persists. The Mayor or presiding officer shall not have any power under this provision regarding a Council, Committee, Board or  Commission member.  2/14/23 City Council Meeting Agenda Page3of3    City of Guyton, Georgia Working Together to Make a Difference  DRAFT-Not Official until Approved.  SEAL  City of Guyton City Council Hearing and Meeting January 10, 2023 -7:00 p.m. MINUTES OF MEETING  Call to Order - The City of Guyton Council held a Council Meeting on January 10, 2023, at the City of Guyton Gymnasium, 505 Magnolia Street in Guyton. This meeting was called to order by Mayor Russ Deen at approximately 7:00 p.m. Mayor Russ Deen, Mayor Pro Tem Michael Johnson, Councilmember Joseph Lee, Councilmember Hursula Pelote, and Councilmember Marshall Reiser were present at this Other Administrative Staff Present - City Attorney Brian Griffin, City Accountant Matthew Caines, City  meeting.  Manager Meketa Brown, and City Clerk Matthew Walker were present. Guest Present - The guests sign-in sheets are filed in the office oft the City Clerk.  Invocation Johnson gave the invocation.  Pledge of Allegiance - The Pledge of Allegiance was led by. Johnson.  Consideration to Approve the Agenda adding amendments- - Item F- consideration to switch Poplar St Extension at 4th Street from 2022 LMIG to 2023 LMIG and move the 2022 LMIG funds to the Guyton Street Improvements Project. Item G - consideration to appoint Matthew Walker as Qualifying Officer for 2023 Municipal Elections. Item H - Consideration to approve 2023 Qualifying Dates and Fees. Item I- Consideration to approve 2023 Election Qualifying Fees advertisement; Under General Government - Item A - Camellia Project Update. Item B - GDOT TAP Grant - Reiser made a motion to approve the amended agenda. Pelote seconded the motion. Motion passed Consideration to Approve Minutes ofl Meeting for thel December 13,2022, CouncilN Meeting Johnson made a motion to approve minutes of meeting from December 13, 2022. Lee seconded. Motion passed  unanimously.  unanimously.  Reports from Staff or Committees Police Department Fire Department City Clerk Public Works/Water/Sewer EOM Historical Commission Leisure Services Library Board Chamber of Commerce Audit  Joseph Coppola Clint Hodges Matthew Walker Lucy Powell - No Report Lula Seabrooks Jim Odum -Nol Report Hursula Pelote Matthew Caines  Minutes of 01/10/2023 Guyton City Council Meeting Page 1of3    Public Comments (will be limited to Agenda Items only) = Theodore Hamby  Old Business  Consideration to ratify the City Council's CostofLiving Adjustment payroll decision fromi its regular December 13, 2022 meeting Johnson made a motion to ratify the Council's 12/13 vote to implement a  5% COLA effective 1/4/23. Pelote seconded. Motion passed unanimously.  New Business  First reading ofOrdinance: 2023-01 authorizing thel Board of Elections and Registration of] Effingham County to conduct the City of Guyton's Municipal Elections to occur during the 2023 elections cycle Consideration to approve Resolution 2023-01 authorizing the signature of the Intergovernmental Agreement to conduct Municipal Elections- - Pelote made ai motion to approve Resolution 2023-01. Lee Consideration to approve Resolution 2023-02 awarding the 2022 Guyton Street Improvements contractaward to McLendon Enterprises, Inc. in the amount of $378,32539.-Johnson madea a1 motion to approve Resolution 2023-02 awarding the 2022 Guyton Street Improvements contract award to McLendon Enterprises, Inc., in the amount of $378,825.39. Reiser seconded. Motion passed Consideration to approve Resolution 2023-03 to impose a temporary moratorium on the acceptance of applications related to manufactured homes and mobile homes within the municipal boundaries oft the City of Guyton, GA-] Pelote made a motion to approve Resolution 2023-03 to impose ai temporary moratorium on the acceptance ofapplications related to manufactured homes and mobilel homes within the municipal boundaries of the City of Guyton, GA. Reiser seconded. Deen, Johnson, Pelote, and Reiser Consideration to approve Seniors in the Know Event - Johnson made a motion to approve Seniors in Consideration to switch Poplar St. Extension at 4th Street from 2022 LMIG to 20231 LMIG and move the 2022 LMIG funds to the Guyton Street Improvements Project - Johnson made ai motion to switch Poplar St. Extension at 4th Street from 2022 LMIG to 2023 LMIG and move the 2022 LMIG funds to the Guyton Street Improvements Project. Reiser seconded. Motion passed unanimously. Consideration to appoint Matthew Walker as Qualifying Officer for 2023 Municipal Elections Reiser made a motion to appoint Matthew Walker as Qualifying Officer for 2023 Municipal Elections. Consideration to approve 2023 Qualifying Dates and Fees - Pelote made a motion to approve 2023 Consideration to approve 2023 Election Qualifying Fees advertisement-Leer made ai motion to approve 2023 Election Qualifying Fees advertisement. Johnson seconded. Motion passed unanimously.  seconded. Motion passed unanimously.  unanimously.  voted aye. Lee voted nay. Motion passed 4to1.  the Know Event. Reiser seconded. Motion passed unanimously.  Pelote seconded. Motion passed unanimously.  Qualifying Dates and Fees. Johnson seconded. Motion passed unanimously.  General Government  Camellia Project Update- - Council Member Reiser  Minutes of 01/10/2023 Guyton City Councill Meeting Page 2of3    GDOTTAP Grant-I Mayor Deen  Dates to Remember  Monday, January 16, 2023 - City Hall Closed for Martin Luther. King, Jr. Day  Monday, January 16, 2023 at 7:30am - Homer L. Wallace Unity Breakfast, Effingham County Monday, January 16, 2023 at 10:00am - Martin Luther King, Jr. Day Parade, Laurel Street, Tuesday, January 24, 2023 at 7:00pm - Planning and Zoning Public Hearing and Meeting, Guyton Tuesday, February 14, 2023 at 7:00pm = Guyton City Council Meeting, Guyton Gymnasium, 505  Recreation Department, Hwy 119, Springfield, GA31329  Springfield, GA 31329  Gymnasium, 505 Magnolia Street, Guyton, GA31312  Magnolia Street, Guyton, GA 31312  Consideration to move from the Regular Meeting into an Executive Session referencing Property- Johnson made a motion at 7:58 pm to move from the Regular Meeting into an Executive Session Consideration to take any action needed arising from Executive Session - No action taken Public Comments (will bel limited to Agenda Items only)- - No public were present at this time Consideration to adjourn- Pelote made a motion to adjourn. Reiser seconded. Motion passed  referencing Property. Reiser seconded. Motion passed unanimously.  unanimously. Meeting adjourned at approximately 8:38 p.m.  City of Guyton  Russ Deen, Mayor  Attest:  Matthew D. Walker, City Clerk  Minutes of01/10/2023 Guyton City Council Meeting- Page 3of3    CITY OF GUYTON STATE OF GEORGIA  ORDINANCE NUMBER 2023-01  AN ORDINANCE OF THE CITY OF GUYTON AUTHORIZING THE. BOARD OF ELECTIONS AND REGISTRATION OF EFFINGHAM COUNTY TO CONDUCT THE CITY OF GUYTON'S MUNICIPAL ELECTIONS TO OCCUR DURING THE 2023 ELECTIONS CYCLE; TO PROVIDE AN EFFECTIVE DATE; TO REPEAL ALL ORDINANCES AND RESOLUTIONS AND PARTS THEREOF IN CONFLICT  HEREWITH; AND FOR OTHER PURPOSES.  WHEREAS, the duly elected governing authority oft the City of Guyton, Georgia is authorized by O.C.G.A. $36-35-3 to adopt ordinances and resolutions relating toi its property, affairs, and WHEREAS, Section 5.15 oft the Charter of the City of Guyton provides that except otherwise provided by the Charter, the City Council shall, by ordinance, prescribe such rules and regulations as it deems appropriate to fulfill any options under Chapter 2 ofTitle 21 oft the  local government; and  O.C.G.A., the "Georgia Election Code"; and  NOW, THEREFORE, ITI IS HEREBY ORDAINED BY THE GOVERNING AUTHORITY OF THE CITY OF GUYTON, GEORGIAI INAI REGULAR: MEETING ASSEMBLED. AND Section 1. Authorization of Effingham County Board of Elections and Registration to Conduct 2023 Municipal Elections. The City Council of the City of Guyton hereby authorizes the Effingham County Board of] Elections and Registration to conduct the City of Guyton's municipal elections to occur in 2023, as well as any run-off elections occurring in 2024 to determine the victor of a race originally on the November 2023 ballot, pursuant to the  PURSUANT TOLAWFUL AUTHORIYTHEREOS, ASE FOLLOWS:  Intergovernmental Agreement attached hereto as Exhibit A.  Section 3. Severability. Ifa any section, clause, sentence or phrase oft this ordinance is held tol be invalid or unconstitutional by any court of competent jurisdiction, then said holding shall in no Section 4. Repealer. All ordinances and resolutions and parts thereof in conflict with this  way affect the validity of the remaining portions of this ordinance.  ordinance are hereby repealed.  Section 5. Effective Date. This ordinance shall become effective immediately upon its adoption, so long the City of Guyton and Effingham County have, at the time this ordinance is adopted, executed the Intergovermental Agreement attached hereto as Exhibit A. Ift the City of Guyton    and Effingham County have not executed that Agreement, this Ordinance shall become effective  upon its execution. SO ORDAINED, this  day of  2023. CITY OF GUYTON  Russ Deen, Mayor  Attest:  Matthew D. Walker, City Clerk  Mayor Pro Tem Michael Johnson  Council Member. Joseph Lee  Council Member Hursula Pelote  Council Member Marshall Reiser  Meketa H. Brown, City Manager  2 First Reading:  Adopted:    GEORGIA MUNICIPALI EMPLOYEES  BENEFIT SYSTEM  DEFINED BENEFIT RETIREMENT PLAN  ORDINANCE 2023-02 ADOPTION AGREEMENT  and for  City of Guyton  Form Volume Submitter Adoption Agreement Amended and Restated as of. January 1,2013  (With Amendments Taking Effect on or Before January 1, 2017)  City of Guyton (Amended Effectivel March 15, 2023)    TABLE OF CONTENTS  PAGE  I AN ORDINANCE.  II. GMEBS DEFINED BENEFIT RETIREMENT PLAN  ADOPTION. AGREEMENT ADMINISTRATOR ADOPTING EMPLOYER. GOVERNING AUTHORITY PLAN REPRESENTATIVE. PENSION COMMITTEE. TYPE OF ADOPTION. EFFECTIVE DATE. PLAN YEAR.  2 2 2 2 .2 .3 3 .3 .5 .5 5 5 6 6 7 7 .7 .8 .9 10 .12 .14 14 14 16 .20 .20 20 .21 .23 .24 .25 25 26  1. 2. 3. 4. 5. 6. 7. 8. 9.  CLASSES OF ELIGIBLE EMPLOYEES. A. Eligible Regular Employees 10. ELIGIBILITY CONDITIONS. 11. WAITING PERIOD. 13. CREDITED SERVICE.  B. Elected or Appointed Members of the Governing Authority  A. Hours Per Week (Regular Employees). B. Months Per Year (Regular Employees). 12. ESTABLISHING PARTICIPATION IN THE PLAN. A. Credited Past Service with Adopting Employer.  B. Prior Military Service C. Prior Governmental Service..  D. Leave Conversion for Unused Paid Time Off(e.g., Sick,  Vacation, or Personal Leave). A. Early Retirement Qualifications Normal Retirement Qualifications. C. Alternative Normal Retirement Qualifications D. Disability Benefit Qualifications 15. RETIREMENT BENEFIT COMPUTATION. A. Maximum Total Credited Service.. B. Monthly Normal Retirement Benefit Amount. C. Monthly Early Retirement Benefit Amount D. Monthly Late Retirement Benefit Amount (check one):. Monthly Disability Benefit Amount. Minimum/Maximum Benefit For Elected Officials  14. RETIREMENT ELIGIBILITY.  B.  E. F.  16. SUSPENSION OF BENEFITS FOLLOWING BONA FIDE  SEPARATION OF SERVICE; COLA.  i-  City of Guyton (Amended Effective March 15, 2023)    A.  Re-Employment as Eligible Employee After Normal, Alternative Normal, orl Early Retirement and Following Bona Fide Separation of Service (see Master Plan Section 6.06(c) Regarding Re-Employment as an Ineligible Employee and Master Plan Section 6.06(e) and (f) Regarding Re-Employment After Disability Retirement).  26 .27 28 28 29 29 29 .31 32 33 .33 33  B. VESTING B.  Cost OfLiving Adjustment.  17. TERMINATION OF EMPLOYMENT BEFORE RETIREMENT;  A. Eligible Regular Employees 18. PRE-RETIREMENT DEATH BENEFITS A. In-Service Death Benefit.. B. Terminated Vested Death Benefit. 19. EMPLOYEE CONTRIBUTIONS  Elected or Appointed Members oft the Governing Authority  20. MODIFICATION OF THE TERMS OF THE. ADOPTION 21. TERMINATION OF THE ADOPTION AGREEMENT. 22. EMPLOYER ADOPTION AND AUTHORIZATION FOR  AGREEMENT. AMENDMENTS  City of Guyton (Amended Effective March 15,2023)    I.A ANORDINANCE  An Ordinance to amend and restate the Retirement Plan for the Employees of the City of Guyton, Georgia in accordance with and subject to the terms and conditions set forth in the attached Adoption Agreement, any Addendum to the Adoption Agreement, the Georgia Municipal Employees Benefit System (GMEBS) Master Plan Document, and the GMEBS Trust Agreement. When accepted by the authorized officers of the City and GMEBS, the foregoing shall constitute a Contract between the City and GMEBS, all as authorized and provided by  O.C.G.A. $ 47-5-1 et seq.  BE IT ORDAINED by the Mayor and Council of the City of Guyton, Georgia, and it is Section 1. The Retirement Plan for the Employees of the City of Guyton, Georgia is hereby amended and restated as set forth in and subject to the terms and conditions stated in the following Adoption Agreement, any Addendum to the Adoption Agreement, the Georgia Municipal Employees Benefit System (GMEBS) Master Plan Document, and the GMEBS Trust  hereby ordained by the authority thereof:  Agreement.  Ordinance continued on page 36  City of Guyton (Amended Effectivel March 15,2023)    II. GMEBS DEFINED BENEFIT RETIREMENT PLAN  ADOPTION AGREEMENT 1. ADMINISTRATOR 201 Pryor Street, SW Atlanta, Georgia 30303 Telephone: 404-688-0472 Facsimile: 404-577-6663 2. ADOPTING EMPLOYER  Georgia Municipal Employees Benefit System  Name: City of Guyton, Georgia  3. GOVERNING AUTHORITY  Name: Mayor and Council Phone: (912) 772-3353 Facsimile: (912)772-3152  Address: P.O. Box 99, Guyton, GA 31312-0099  4. PLAN REPRESENTATIVE (See Section 2.49 of Master Plan)  [To represent Governing Authority in all communications with GMEBS and Employees)  Name: City Manager Phone: (912) 772-3353 Facsimile: (912)772-3152  Address: P.O. Box 99, Guyton, GA 31312-0099  -2-  City of Guyton (Amended Effective March 15,2023)    5. PENSION COMMITTEE  [Please designate members by position. Ifnot, members of Pension Committee shall be  determined in accordance with Article. XIV ofl Master Plan]  Position: Position: Position: Position: Position:  Pension Committee Secretary: City Manager Address: P.O. Box 99, Guyton, GA: 31312-0099  Phone: (912)772-3353 Facsimile: (912)772-3152  6. TYPE OF ADOPTION  This Adoption Agreement is for the following purpose (check one):  D D R  This is a new defined benefit plan adopted by the Adopting Employer for its Employees. This is an amendment and restatement of the Adopting Employer's preexisting This is an amendment and restatement of the. Adoption Agreement previously adopted by  This plan does not replace or restate an existing defined benefit plan.  non-GMEBS defined benefit plan.  the Employer, as follows (check one or more as applicable):  J B  To update the Plan to comply with PPA, HEART, WRERA, and other applicable To make the following amendments to the Adoption Agreement (must specify below revisions made in this Adoption Agreement; all provisions must be completed in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-1(b)d)0): This is an amendment to reduce the Vesting requirement from 10-year cliff Vesting to 5-year cliff Vesting for Eligible Regular Employees who Terminate on or  federal laws and guidance.  after March 15, 2023 (see Adoption Agreement, p.28).  7. EFFECTIVE DATE  NOTE: This Adoption Agreement and any Addendum, with the accompanying Master Plan Document, is designed to comply with Internal Revenue Code Section 401(a), as applicable to a governmental qualified defined benefit plan, and is part of the GMEBS Defined Benefit Retirement Plan. Plan provisions designed to comply with certain provisions of the Pension  -3-  City of Guyton (Amended! Effective March 15,2023)    Protection Act of 2006 ("PPA"); the Heroes Earnings Assistance and Relief Tax Act of 2008 ("HEART"); and the Worker, Retiree, and Employer Recovery Act of 2008 ("WRERA"); and Plan provisions designed to comply with certain provisions of additional changes in federal law and guidance from the Internal Revenue Service under Internal Revenue Service Notice 2012-76 (the 2012 Cumulative List) are effective as of the applicable effective dates set forth in the Adoption Agreement and Master Plan Document. By adopting this Adoption Agreement, with its accompanying Master Plan Document, the Adopting Employer is adopting a plan document intended to comply with Internal Revenue Code Section 401(a), as updated by PPA, HEART, (1) Complete this item (1) only if this is a new defined benefit plan which does not replace  WRERA, and the 2012 Cumulative List with the applicable effective dates.  or restate an existing defined benefit plan. The effective date oft this Plan is  (insert effective date of this Adoption Agreement not earlier than January 1,2013). (2) Complete this item (2) only if this Plan is being adopted to replace a non-GMEBS  defined benefit plan.  Except as otherwise specifically provided in the Master Document or in this Adoption Agreement, the effective date of this restatement shall be the than January 1, 2013). This Plan is intended to replace and serve as an amendment and restatement of the Employer's preexisting plan, which became effective on  (insert effective date of this Adoption Agreement not earlier  (insert  original effective date of] preexisting plan).  (3) Complete this item (3) only if this is an amendment and complete restatement of the  Adopting Employer's existing GMEBS defined benefit plan.  Except as otherwise specifically provided in the Master Document or in this Adoption Agreement, the effective date oft this restatement shall be March 15, 2023 (insert effective This Plan is adopted as an amendment and restatement of the Employer's preexisting GMEBS Adoption Agreement, which became effective on June 11, 2019 (insert effective date of most recent Adoption Agreement preceding this Adoption Agreement). The Employer's first Adoption Agreement became effective January 1, 2003 (insert effective date of Employer's first GMEBS Adoption Agreement). The Employer's GMEBS Plan was originally effective January 1, 1999 (insert effective date of Employer's original GMEBS Plan). (If the Employer's Plan was originally a non-GMEBS Plan, then the Employer's non-GMEBS Plan was originally effective (ifapplicable, insert effective date of Employer's original non-GMEBS Plan).)  date of this Adoption Agreement not earlier than January 1, 2013).  4-  City of Guyton (Amended Effective March 15, 2023)    8. PLAN YEAR  Plan Year means (check one): Calendar Year  X  Employer Fiscal Year commencing  Other (must specify month and day commencing):  9. CLASSES OF ELIGIBLE EMPLOYEES  Only Employees of the Adopting Employer who meet the Master Plan's definition of Employee" may be covered under the Adoption Agreement. Eligible Employees shall not include non-govermmental employees, independent contractors, leased employees, nonresident aliens, or any other ineligible individuals, and this Section 9: must not be completed in a manner that violates the "exclusive benefit rule" ofInternal Revenue Code Section 401(a)(2).  A. Eligible Regular Employees  Regular Employees include Employees, other than elected or appointed members of the Governing Authority or Municipal Legal Officers, who are regularly employed in the services of the Adopting Employer. Subject to the other conditions of the Master Plan and the Adoption Agreement, the following Regular Employees are eligible toj participate in thel Plan (check one): B ALL - All Regular Employees, provided they satisfy the minimum hour and other  requirements specified under "Eligibility Conditions" below.  ALL REGULAR EMPLOYEES EXCEPT for the following employees (must specify; specific positions are permissible; specific individuals may not be named):  B. Elected or Appointed Members of the Governing Authority  An Adopting Employer may elect to permit participation in the Plan by elected or appointed members of the Governing Authority and/or Municipal Legal Officers, provided they otherwise meet the Master Plan's definition of 'Employee" and provided they satisfy any other requirements specified by the Adopting Employer. Municipal Legal Officers to be covered must be specifically identified by position. Subject to the above conditions, the Employer hereby  elects the following treatment for elected and appointed officials:  (1) Elected or Appointed Members of the Governing Authority (check one):  R ARE NOT eligible toj participate in the Plan. ARE eligible toj participate in the Plan. date, or special waiting period provision):  Please specify any limitations on eligibility to participate here (e.g., service on or after certain  (2) Municipal Legal Officers (check one):  City of Guyton (Amended Effective March 15,2023)    R ARE NOT eligible toj participate in the Plan.  ARE eligible to participate in the Plan. The term "Municipal Legal Officer" shall include only the following positions (must specify - specific positions are permissible; specific Please specify any limitations on eligibility to participate here (e.g., service on or after certain date) (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury  individuals may not be named):  Regulation 1.401-1(b)d)0):  10. ELIGIBILITY CONDITIONS  A. Hours Per Week (Regular Employees)  The Adopting Employer may specify a minimum number of work hours per week which are required to be scheduled by Regular Employees in order for them to become and remain "Eligible Regular Employees" under the Plan. It is the responsibility of the Adopting Employer to determine whether these requirements are and continue to be satisfied. The Employer hereby elects the following minimum hour requirement for Regular Employees:  L R D  Noi minimum Other:  20 hours/week (regularly scheduled) 301 hours/week (regularly scheduled)  (must not exceed 40 hours/week regularly scheduled)  Exceptions: Ifa different minimum hour requirement applies to a particular class or classes of Regular Employees, please specify below the classes to whom the different requirement applies Class(es) of Regular Employees to whom exception applies (must specify - specific positions  and indicate the minimum hour requirement applicable to them. are permissible; specific individuals may not be named): Minimum hour: requirement applicable to excepted Regular Employees:  No minimum Other:  201 hours/week (regularly scheduled) 301 hours/week (regularly scheduled)  D  (must not exceed 401 hours/week regularly scheduled)  B. Months Per Year (Regular Employees)  The Adopting Employer may specify a minimum number of work months per year which are required to be scheduled by Regular Employees in order for them to become and remain "Eligible Employees" under the Plan. Iti is the responsibility of the Adopting Employer to determine whether these requirements are and continue to be satisfied. The Employer  hereby elects the following minimum requirement for Regular Employees:  D  No minimum  -6-  City of Guyton (Amended Effective March 15,2023)    K  At least 5 months per year (regularly scheduled)  Exceptions: If different months per year requirements apply to a particular class or classes of Regular Employees, the Employer must specify below the classes to whom the different Regular Employees to whom exception applies (must specify - specific positions are  requirements apply and indicatel below the requirements applicable to them.  permissible; specific individuals may not be named):  The months to year requirement for excepted class(es) are:  D  No minimum At least  months per year (regularly scheduled) 11. WAITING PERIOD  Except as otherwise provided in Section 4.02(b) of the Master Plan, Eligible Regular Employees shall not have a waiting period before participating in the Plan. Likewise, elected or appointed members of the Governing Authority and Municipal Legal Officers, if eligible to participate in  the Plan, shall not have a waiting period before participating in the Plan.  12. ESTABLISHING PARTICIPATION IN THE PLAN Participation in the Plan is considered mandatory for all Eligible Employees who satisfy the eligibility conditions specified in the Adoption Agreement, except as provided in Section 4.03(e) oft the Master Plan. However, the Employer may specify below that participation is optional for certain classes of Eligible Employees, including Regular Employees, elected or appointed members of the Governing Authority, Municipal Legal Officers, City Managers, and/or Department Heads. If participation is optional for an Eligible Employee, then in order to become a Participant, he must make a written election to participate within 120 days after employment, election or appointment to office, or if later, the date he first becomes eligible to participate in the Plan. The election is irrevocable, and the failure to make the election within the 120 day time limit shall be deemed an irrevocable election not to participate in the Plan.  Classes for whom participation is optional (check one):   None (Participation is mandatory for all Eligible Employees except as provided in Participation is optional for the following Eligible Employees (must specify specific positions are permissible; specific individuals may not be named; all  Section 4.03(e) of the Master Plan).  positions or classes specified must be Eligible Employees):  13. CREDITED SERVICE  In addition to Current Credited Service the Adopting Employer may include as Credited  Service the following types ofs service:  -7-  City of Guyton (Amended Effective March 15, 2023)    A. Credited Past Service with Adopting Employer  Credited Past Service means the number of years and complete months of Service with the Adopting Employer prior to the date an Eligible Employee becomes a Participant which are  treated as credited service under the Plan.  (1) Eligible Employees Employed on Original Effective Date of GMEBS Plan. With respect to Eligible Employees who are employed by the Adopting Employer on the original Effective Date of the Employer's GMEBS Plan, Service with the Adopting Employer prior to the date the Eligible Employee becomes a Participant (including any Service prior to the Effective  Date of the Plan) shall be treated as follows (check one):  R D  All Service prior to the date the Eligible Employee becomes a Participant shall be All Service prior to the date the Eligible Employee becomes a Participant shall be credited (as Credited Past Service), except for Service rendered prior to All Service prior to the date the Eligible Employee becomes a Participant shall be credited (as Credited Past Service), except as follows (must specify other limitation in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement ofTreasury Regulation 1.401-1(b)d)0): No Service prior to the date the Eligible Employee becomes a Participant shall be (2) Previously Employed, Returning to Service after Original Effective Date. If an Eligible Employee is not employed on the original Effective Date of the Employer's GMEBS Plan, but he returns to Service with the Adopting Employer sometime after the Effective Date, his Service prior to the date he becomes a Participant (including any Service prior the Effective  credited (as Credited Past Service).  (insert date).  L  credited (as Credited Past Service).  Date) shall be treated as follows (check one):  All Service prior to the date the Eligible Employee becomes a Participant shall be credited (as Credited Past Service), subject to any limitations imposed above with All Service prior to the date the Eligible Employee becomes al Participant shall be credited (as Credited Past Service), provided that after his return to employment, the Eligible Employee performs Service equal to the period of the break in Service or one (1) year, whichever is less. Any limitations imposed above with respect tol Eligible Employees employed on the Effective Date shall also apply. No Service prior to the date the Eligible Employee becomes a Participant shall be  respect to Eligible Employees employed on the Effective Date.  B  credited (as Credited Past Service).  8-  City of Guyton (Amended Effective March 15, 2023)    Other limitation(s) on Recognition of Credited Past Service (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement ofTreasury Regulation 1.401-1(b)d)0): (3) Eligible Employees Initially Employed After Effective Date. If an Eligible Employee's initial employment date is after the original Effective Date of the Employer's GMEBS Plan, his Credited Past Service shall include only the number of years and complete months of Service from his initial employment date to the date he becomes a Participant in the  Plan.  (4) Newly Eligible Classes of Employees. If a previously ineligible class of Employees becomes eligible to participate in the Plan, the Employer must specify in an addendum to this Adoption Agreement whether and to what extent said Employees' prior service  with the Employer shall be treated as Credited Past Service under the Plan.  B. Prior Military Service  Note: This Section does not concern military service required to be credited under USERRA - See Section 3.02 of the Master Plan for rules on the crediting of USERRA  Military Service.  (1) Credit for Prior Military Service.  The Adopting Employer may elect to treat military service rendered prior to al Participant's initial employment date or reemployment date as Credited Service under the Plan. Unless otherwise specified by the Employer under "Other Conditions" below, the term "Military Service" shall be as defined in the Master Plan. Except as otherwise required by federal or state law or under "Other Conditions" below, Military Service shall not include service which is credited under any Military Service credited under this Section shall not include any service which is otherwise required to be credited under the Plan by federal or state law. Prior Military Service shall be  other local, state, or federal retirement or pension plan.  treated as follows (check one):  R  Prior Military Service is not creditable under the Plan (if checked, skip to Prior Military Service shall be counted as Credited Service for the following  Section 13.C.-] Prior Governmental Service). purposes (check one or more as applicable):  Computing amount ofb benefits payable. Meeting minimum service requirements for vesting. Meeting minimum service requirements for benefit eligibility.  (2) Maximum Credit for Prior Military Service. Credit for Prior Military Service shall be limited to a maximum of (3) Rate of Accrual for Prior Military Service.  years (insert number).  -9-  City of Guyton (Amended Effective March 15, 2023)    Credit for Prior Military Service shall accrue at the: following rate (check one):  One month of military service credit for every number) of Credited Service with the Adopting Employer. One year of military service credit for every Credited Service with the. Adopting Employer.  month(s) (insert  year(s) (insert number) of  All military service shall be creditable (subject to any caps imposed above) after  the Participant has completed with the Employer.  years (insert number) of Credited Service  Other requirement (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement ofTreasury Regulation 1.401-1(b)d)0): Participants shall not be required to pay for military service credit. Participants shall be required to pay for military service credit as follows:  (4) Payment for Prior Military Service Credit(check one):  D  The Participant must pay. (as defined below).  % of the actuarial cost of the service credit  D  The Participant must pay an amount equal to (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement  ofTreasury Regulation 1.401-1(b)0)0):  Other Conditions for Award of Prior Military Service Credit (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement ofTreasury Regulation 1.401-1(b)d)0): (5) Limitations on Service Credit Purchases. Unless otherwise specified in an Addendum to the Adoption Agreement, for purposes of this Section and Section 13.C. concerning prior governmental service credit, the term "actuarial cost of service credit" is defined as set forth in the Service Credit Purchase Addendum. In the case of a service credit purchase, the Participant shall be required to comply with any rules and regulations established  by the GMEBS Board ofTrustees concerning said purchases.  C. Prior Governmental Service  Note: A Participant's prior service with other GMEBS employers shall be credited for purposes of satisfying the minimum service requirements for Vesting and eligibility for Retirement and pre-retirement death benefits as provided under Section 9.05 of the Master Plan, relating to portability service. This Section 13(C) does not need to be completed in order for Participants to receive this portability service credit pursuant to Section 9.05 of  the Master Plan.  -10-  City of Guyton (Amended Effective March 15,2023)    (1) Credit for Prior Governmental Service.  The Adopting Employer may elect to treat governmental service rendered prior to a Participant's initial employment date or reemployment date as creditable service under the Plan. Subject to any limitations imposed by law, the term "prior governmental service" shall be as defined by the Adopting Employer below. The Employer elects to treat prior governmental service as follows  (check one): R  Prior governmental service is not creditable under the Plan (if checked, skip to Prior governmental service shall be counted as Credited Service for the following  Section 13.D.-Unused Sick/Vacation Leave).  purposes under the Plan (check one or more as applicable): Computing amount ofbenefits payable. Meeting minimum service requirements for vesting. Meeting minimum service requirements for benefit eligibility.  (2) Definition of Prior Governmental Service.  Prior governmental service shall be defined as follows: (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement ofTreasury Regulation 1.401-1(b)()0): Unless otherwise specified above, prior governmental service shall include only full-time service (minimum hour requirement same as that applicable to Eligible Regular Employees).  (3) Maximum Credit for Prior Governmental Service. Credit for prior governmental service shall be limited to a maximum of  years (insert  number).  (4) Rate of Accrual for Prior Governmental Service Credit. Credit for prior governmental service shall accrue at the following rate (check one):  One month of prior governmental service credit for every, number) of Credited Service with the Adopting Employer. One year of prior governmental service credit for every number) of Credited Service with the. Adopting Employer. above) after the Participant has completed Credited Service with the. Adopting Employer.  month(s) (insert year(s) (insert  D  All prior governmental service shall be creditable (subject to any caps imposed  years (insert number) of  Other requirement (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement ofTreasury Regulation 1.401-1(b)d)0):  11-  City of Guyton (Amended Effective March 15, 2023)    (5) Payment for Prior Governmental Service Credit.  D -  Participants shall not be required toj pay for governmental service credit.. Participants shall be required to pay for governmental service credit as follows:  D  The Participant must pay  % of the actuarial cost oft the service credit.  The Participant must pay an amount equal to (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement  ofTreasury Regulation 1.401-1(b)d)0):  Other Conditions for Award of Prior Governmental Service Credit (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401- 1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401- D. Leave Conversion for Unused Paid Time Off (e.g., Sick, Vacation, or Personal  1(b)(1)()):  Leave)  (1) Credit for Unused Paid Time Off.  Subject to the limitations in Section 3.01 oft the Master Plan, an Adopting Employer may elect to treat accumulated days of unused paid time off for a terminated Participant, for which the Participant is not paid, as Credited Service. The only type of leave permitted to be credited under this provision is leave from a paid time off plan which qualifies as a bona fide sick and vacation leave plan (which may include sick, vacation or personal leave) and which the Participant may take as paid leave without regard to whether the leave is due to illness or incapacity. The Credited Service resulting from the conversion ofu unused paid time off must not be the only Credited Service applied toward the accrual of a normal retirement benefit under the Plan. The Pension Committee shall be responsible to certify to GMEBS the total amount of Important Note: Leave cannot be converted to Credited Service in lieu of receiving a cash payment. If the Employer elects treating unused paid time off as Credited Service, the conversion to Credited Service will be automatic, and the Participant cannot request a cash  unused paid time off that is creditable hereunder.  payment for the unused paid time off.  The Employer elects the following treatment of unused paid time off:  R  Unused paid time off shall not be treated as Credited Service (if checked, skip to The following types of unused paid time off for which the Participant is not paid shall be treated as Credited Service under the Plan (check one or more as  Section 14-1 Retirement Eligibility).  applicable): Unused sick leave  -12-  City of Guyton (Amended Effective March 15,2023)    Unused vacation leave Unused personal leave  Other paid time off (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-  1(b)(1)(1)):  (2) Minimum Service Requirement.  In order to receive credit for unused paid time off, a Participant must meet the following  requirement at termination (check one):  D D  The Participant must be 100% vested in a normal retirement benefit. Credited Service (not including leave otherwise creditable under this Section). Other (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement ofTreasury Regulation 1.401-1(b)0)0): (3) Use of Unused Paid Time Off Credit. Unused paid time off for which the Participant is not paid shall count as Credited Service for the following purposes under the Plan  The Participant must have at least  years (insert number) of Total  (check one or more as applicable):  D D D  Computing amount of benefits payable. Meeting minimum service requirements for vesting. Meeting minimum service requirements for benefit eligibility.  (4) Maximum Credit for Unused Paid Time Off.  Credit for unused paid time off for which the Participant is not paid shall be limited to a  maximum of  months (insert number).  (5) Computation of Unused Paid Time Off.  Unless otherwise specified by the Adopting Employer under "Other Conditions" below, each twenty (20) days of creditable unused paid time off shall constitute one (1) complete month of  Credited Service under the Plan. Partial months shall not be credited.  (6) Other Conditions (please specify, subject to limitations in Section 3.01 of Master Plan; must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable  requirement ofTreasury Regulation 1.401-1(b)0)0):  13-  City of Guyton (Amended Effective March 15,2023)    14. RETIREMENT ELIGIBILITY  A. Early Retirement Oualifications  Early retirement qualifications are (check one or more as applicable):  R R  Attainment of age 55 (insert number)  Completion of 10 years (insert number) ofTotal Credited Service  Exceptions: If different early retirement eligibility requirements apply to a particular class or classes of Eligible Employees, the Employer must specify below the classes to whom the different requirements apply and indicate below the requirements applicable to them. Eligible Employees to whom exception applies (must specify - specific positions are Early retirement qualifications for excepted class(es) are (check one or more as applicable):  permissible; specific individuals may not be named):  Attainment of age Completion of  (insert number)  years (insert number) of Total Credited Service  B. Normal Retirement Oualifications Qualifications, ifany, in Section 14.C. (1) Regular Employees  Note: Please complete this Section and also list "Alternative" Normal Retirement  Normal retirement qualifications for Regular Employees are (check one or more as applicable):  B B  Attainment of age 65 (insert number)  Completion of5y years (insert number) ofTotal Credited Service  In-Service Distribution to Eligible Employees permitted (i.e., a qualifying Participant may commence receiving retirement benefits while in service without first incurring a Bona Fide Separation from Service), if Participant meets minimum age and service requirements specified immediately above and is at least age 62 (unless a lower safe-harbor age is permitted under applicable federal law), subject to applicable Plan provisions concerning recalculation and offset applied at re-retirement to account for the value of benefits received prior to re- retirement. This rule shall apply to (check one): D all Participants D only the following class(es) of Participants (must specify - specific positions are  permissible; specific individuals may not be named):  Exceptions: Ifdifferent normal retirement qualifications apply to aj particular class or classes of Regular Employees, the Employer must specify below the classes to whom the different  requirements apply and indicate below the requirements applicable to them.  -14-  City of Guyton (Amended Effective March 15,2023)    Class(es) of Regular Employees to whom exception applies (must specify - specific positions Normal retirement qualifications for excepted class(es) are (check one or more as applicable):  are permissible; specific individuals may not be named):  Attainment of age Completion of  (insert number)  years (insert number) of Total Credited Service  In-Service Distribution to Eligible Employees permitted (.e., a qualifying Participant may commence receiving retirement benefits while in service without first incurring a Bona Fide Separation from Service), if Participant meets minimum age and service requirements specified immediately above and is at least age 62 (unless a lower safe-harbor age is permitted under applicable federal law), subject to applicable Plan provisions concerning recalculation and offset applied at re-retirement to account for the value of benefits received prior to re- retirement. This rule shall apply to (check one): Dall Participants D only the following class(es) of Participants (must specify - specific positions are  permissible; specific individuals may not be named): (2) Elected or Appointed Members of Governing Authority  Complete this Section only if elected or appointed members of the Governing Authority or Municipal Legal Officers are permitted to participate in the Plan. Normal retirement  qualifications for this class are (check one or more as applicable):  Attainment of age. Completion of  (insert number)  years (insert number) ofTotal Credited Service  In-Service Distribution to Eligible Employees permitted (i.e., a qualifying Participant may commence receiving retirement benefits while in service without first incurring a Bona Fide Separation from Service), if Participant meets minimum age and service requirements specified immediately above and is at least age 62 (unless a lower safe-harbor age is permitted under applicable federal law), subject to applicable Plan provisions concerning recalculation and offset applied at re-retirement to account for the value of benefits received prior to re- retirement. This rule shall apply to (check one): D all Participants D only the following class(es) of Participants (must specify - specific positions are  permissible; specific individuals may not be named):  Exceptions: Ifdifferent normal retirement qualifications apply to particular elected or appointed members of the Governing Authority or Municipal Legal Officers, the Employer must specify below to whom the different requirements apply and indicate below the requirements applicable Particular elected or appointed members of the Governing Authority or Municipal Legal Officers to whom exception applies (must specify - specific positions are permissible; specific  to them.  individuals may not be named):  15-  City of Guyton (Amended Effective March 15,2023)    Normal retirement qualifications for excepted elected or appointed members of the Governing Authority or Municipall Legal Officers are (check one or more as applicable):  Attainment of age Completion of  (insert number)  years (insert number) ofTotal Credited Service  In-Service Distribution to Eligible Employees permitted (i.e., a qualifying Participant may commence receiving retirement benefits while in service without first incurring a Bona Fide Separation from Service), if Participant meets minimum age and service requirements specified immediately above and is at least age 62 (unless a lower safe-harbor age is permitted under applicable federal law), subject to applicable Plan provisions concerning recalculation and offset applied at re-retirement to account for the value of benefits received prior to re- retirement. This rule shall apply to (check one): Da all Participants D only the following class(es) of Participants (must specify - specific positions are  permissible; specific individuals may not be named):  C. Alternative Normal Retirement Oualifications  Thel Employer may elect to permit Participants to retire with unreduced benefits after they satisfy service and/or age requirements other than the regular normal retirement qualifications specified above. The Employer hereby adopts the following alternative normal retirement qualifications: Alternative Normal Retirement Qualifications (check one or more, as applicable):  (1) R (2) D  Not applicable (the Adopting Employer does not offer alternative normal Alternative Minimum Age & Service Qualifications (if checked, please  retirement benefits under the Plan).  complete one or more: items below, as applicable):  Attainment ofa age Completion of Service  (insert number)  years (insert number) of Total Credited  In-Service Distribution to Eligible Employees permitted (i.e., a qualifying Participant may commence receiving retirement benefits while in service without first incurring a Bona Fide Separation from Service), ifl Participant meets minimum age and service requirements specified immediately above and is at least age 62 (unless a lower safe-harbor age is permitted under applicable federal law), subject to applicable Plan provisions concerning recalculation and offset applied at re-retirement to account for the value of benefits received prior to re-retirement. This rule shall apply to (check one): D all Participants D only the following class(es) of Participants (must specify - specific positions are permissible; specific  individuals may not be named):  -16-  City of Guyton (Amended Effective March 15, 2023)    This alternative normal retirement benefit is available to:  J  All Participants who qualify.  Only the following Participants (must specify - specific positions are AI Participant (check one): Dis required D is not required to be in the service of the Employer at the time he satisfies the above qualifications in order to qualify Other eligibility requirement (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-  permissible; specific individuals may not be named):  for this alternative normal retirement benefit.  1(b)(1)(i)): Rule of items below:  (3)  (insert number). The Participant's combined Total Credited  Service and age must equal or exceed this number. Please complete additional To qualify for this alternative normal retirement benefit, the Participant (check  one or more items below, as applicable): Must have attained at least age.  D D J  (insert number)  Must not satisfy any minimum age requirement  In-Service Distribution to Eligible Employees permitted (i.e., a qualifying Participant may commence receiving retirement benefits while in service without first incurring a Bona Fide Separation from Service), if the Participant meets the minimum age and service requirements specified immediately above and is at least age 62 (unless a lower safe-harbor age is permitted under applicable federal law), subject to applicable Plan provisions concerning recalculation and offset applied at re-retirement to account for the value of benefits received prior to re-retirement. This rule shall apply to (check one): D all Participants D only the following class(es) of Participants (must specify - specific positions are  permissible; specific individuals may not be named): This alternative normal retirement benefit is available to:  D D  All Participants who qualify.  Only the following Participants (must specify - specific positions are  permissible; specific individuals may not be named):  Al Participant (check one): D is required Dis not required to be in the service of the Employer at the time he satisfies the Rule in order to qualify for this  alternative normal retirement benefit.  -17-  City of Guyton (Amended Effective March 15, 2023)    Other eligibility requirement (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401- Alternative Minimum Service. A Participant is eligible for an alternative  1(b)(1)(i)):  (4)  normal retirement benefit if he has at least Total Credited Service, regardless oft the Participant's age.  years (insert number) of  In-Service Distribution to Eligible Employees permitted (.e., a qualifying Participant may commence receiving retirement benefits while in service without first incurring a Bona Fide Separation from Service), if the Participant meets the minimum service requirement specified immediately above and is at least age 62 (unless a lower safe-harbor age is permitted under applicable federal law), subject to applicable Plan provisions concerning recalculation and offset applied at re-retirement to account for the value of benefits received prior to re-retirement. This rule shall apply to (check one): D all Participants D only the following class(es) of Participants (must specify - specific positions are permissible; specific  individuals may not be named):  This alternative normal retirement benefit is available to:  D  All Participants who qualify.  Only the following Participants (must specify - specific positions are A Participant (check one): D is required D is not required to be in the service of the Employer at the time he satisfies the qualifications for this alternative normal Other eligibility requirement (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-  permissible; specific individuals may not be named):  retirement benefit.  1(b)(1)(1)):  (5)  Other Alternative Normal Retirement Benefit.  Must specify qualifications (in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-1(b)0)0):  D  In-Service Distribution to Eligible Employees permitted (i.e., a qualifying Participant may commence receiving retirement benefits while in service without first incurring a Bona Fide Separation from Service), if the Participant meets minimum age and service requirements specified immediately above and is at least age 62 (unless a lower safe-harbor age is permitted under applicable federal law), subject to applicable Plan  -18-  City of Guyton (Amended Effective March 15, 2023)    provisions concerning recalculation and offset applied at re-retirement to account for the value of benefits received prior to re-retirement. This rule shall apply to (check one): D all Participants D only the following class(es) of Participants (must specify specific positions are  permissible; specific individuals may not be named): This alternative normal retirement benefit is available to:  D  All Participants who qualify.  Only the following Participants (must specify - specific positions are A Participant (check one): Di is required D is not required to be in the service of the Employer at the time he satisfies the qualifications for this alternative normal Other eligibility requirement (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401- Other Alternative Normal Retirement Benefit for Public Safety Employees Must specify qualifications (in a manner that satisfies the definite written program requirement ofTreasury Regulation 1.401-1(a)(2) and the definitely determinable requirement ofTreasury Regulation 1.401-1(b)0)0):  permissible; specific individuals may not be named):  retirement benefit.  1(b)(1)()): Only.  (6)  I  In-Service Distribution to Eligible Employees who are Public Safety Employees permitted (i.e., a qualifying Participant may commence receiving retirement benefits while in service without first incurring a Bona Fide Separation from Service), ift the Participant meets minimum age and service requirements specified immediately above and is at least age 50 (unless a lower safe-harbor age is permitted under applicable federal law), subject to applicable Plan provisions concerning recalculation and offset applied at re-retirement to account for the value of benefits received prior to re-retirement. This rule shall apply to (check one): D all Participants D only the following class(es) of Participants (must specify specific positions are permissible; specific individuals may not be  named):  This alternative normal retirement benefit is available to:  D -  All public safety employee Participants who qualify.  Only the following public safety employee Participants (must specify - specific positions are permissible; specific individuals may not be  named):  -19-  City of Guyton (Amended Effective March 15, 2023)    A public safety employee Participant (check one): D is required D is not required to be in the service of the Employer at the time he satisfies the Other eligibility requirement (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401- Note: "Public safety employees" are defined under the Internal Revenue Code for this purpose as employees of a State or political subdivision of a State who provide police protection, firefighting services, or emergency medical services for any area within the  qualifications fort this alternative normal retirement benefit.  1(b)(1)()):  jurisdiction of such State or political subdivision.  D. Disability Benefit Oualifications  Subject to the other terms and conditions ofthe Master Plan and except as otherwise provided in an Addendum to this Adoption Agreement, disability retirement qualifications are based upon Social Security Administration award criteria or as otherwise provided under Section 2.23 of the Master Plan. The Disability Retirement benefit shall commence as of the Participant's Disability To qualify for a disability benefit, a Participant must have the following minimum number of  Retirement Date under Section 2.24 oft the Master Plan. years ofTotal Credited Service (check one):  B Not applicable (the Adopting Employer does not offer disability retirement  benefits under the Plan). No minimum.  years (insert number) ofTotal Credited Service.  Other eligibility requirement (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable  requirement ofTreasury Regulation 1.401-1()0)0):  15. RETIREMENT BENEFIT COMPUTATION  A. Maximum Total Credited Service (check one or all that apply):  The number of years of Total Credited Service which may be used to calculate a benefit is  R D D  not limited. limited to limited to Employees:  years for all Participants.  years for the following classes of Eligible Regular  All Eligible Regular Employees.  -20-  City of Guyton (Amended Effective March 15, 2023)    Only the following Eligible Regular Employees:  D D  limited to Authority. limited to  years as an elected or appointed member of the Governing  years as a Municipal Legal Officer.  Other (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-1(b)0)0):  B. Monthly Normal Retirement Benefit Amount (1) Regular Employee Formula  The monthly normal retirement benefit for Eligible Regular Employees shall be 1/12 of (check  and complete one or more. as applicable):  R  (a) Flat Percentage Formula. 1.5% (insert percentage) of Final Average Earnings multiplied by years of Total Credited Service as an Eligible  Regular Employee. This formula applies to:  R  All Participants who are Regular Employees.  Only the following Participants (must specify - specific positions are permissible; specific individuals may not be named):  (b) Alternative Flat Percentage Formula.  % (insert percentage) of  Final Average Earnings multiplied by years of Total Credited Service as an Eligible Regular Employee. This formula applies to the following Participants (must specify - specific positions are permissible; specific  individuals may not be named): (c) Split Final Average Earnings Formula.  % (insert percentage) of  Final Average Earnings up to the amount of Covered Compensation (see subsection (2) below for definition of Covered Compensation), plus % (insert percentage) of] Final Average Earnings in excess of said Covered Compensation, multiplied by years of Total Credited Service as  an Eligible Regular Employee. This formula applies to:  D  All Participants who are Regular Employees.  Only the following Participants (must specify - specific positions are permissible; specific individuals may not be named):  D  (d) Alternative Split Final Average Earnings Formula.  % (insert  percentage) of Final Average Earnings up to the amount of Covered Compensation (see subsection (2) below for definition of Covered  -21-  City of Guyton (Amended Effective March 15,2023)    Compensation), plus  % (insert percentage) of Final Average  Earnings in excess of said Covered Compensation, multiplied by years of  Total Credited Service as an Eligible Regular Employee.  This formula applies to: All Participants.  Only the following Participants (must specify - specific positions are permissible; specific individuals may not be named):  [Repeat above subsections as necessary for each applicable benefit formula and Participant  class covered under the Plan.]  (2) Covered Compensation (complete only if Split Formula(s) is checked above):  Covered Compensation is defined as (check one or more as applicable):  (a) A.I.M.E. Covered Compensation as defined in Section 2.18 of the Master Plan. This definition of Covered Compensation shall apply to  (check one): D D  All Participants who are Regular Employees. are permissible; specific individuals may not be named):  Only the following Participants (must specify - specific positions  D  (b) Dynamic Break Point Covered Compensation as defined in Section 2.19 of the Master Plan. This definition of Covered Compensation shall apply  to (check one):  All Participants who are. Regular Employees.  Only the following Participants (must specify - specific positions are permissible; specific individuals may not be named):  (c) Table Break Point Covered Compensation as defined in Section 2.20 of the Master Plan. This definition of Covered Compensation shall apply to  (check one):  All Participants who are Regular Employees.  Only the following class(es) of Participants (must specify - specific positions are permissible; specific individuals may not  be named):  (d) Covered Compensation shall mean a Participant's annual Earnings that  do not exceed$_ apply to (check one):  (specify amount). This definition shall  All Participants who are Regular Employees.  Only the following Participants (must specify - specific positions are permissible; specific individuals may not be named):  -22-  City of Guyton (Amended Effective March 15, 2023)    (3) Final Average Earnings  Unless otherwise specified in an Addendum to the. Adoption Agreement, Final Average Earnings is defined as the monthly average of Earnings paid to a Participant by the. Adopting Employer for the 60 (insert number not to exceed 60) consecutive months of Credited Service preceding the Participant's most recent Termination in which the Participant's Earnings were the highest, multiplied by 12. Note: GMEBS has prescribed forms for calculation of] Final Average Earnings  that must be used for this purpose.  This definition of Final Average Earnings applies to: All Participants who are Regular Employees. specific individuals may not be named):  R D  Only the following Participants (must specify - specific positions are permissible; [Repeat above subsection as necessary for each applicable definition and Participant class  covered under the Plan.]  (4) Formula for Elected or Appointed Members of the Governing Authority The monthly normal retirement benefit for members of this class shall be as follows (check one): Not applicable (elected or appointed members of the Governing Authority or Municipal  B D $  Legal Officers are not permitted to participate in the Plan).  (insert dollar amount) per month for each year of Total Credited Service  as an elected or appointed member of the Governing Authority or Municipal Legal  Officer or major fraction thereof (61 months and 1 day).  This formula applies to:  D D  All elected or appointed members of the Governing Authority or Municipal Legal Only the following elected or appointed members of the Governing Authority or Municipal Legal Officers eligible to participate (must specify - specific positions are  Officers eligible to participate.  permissible; specific individuals may not be named):  [Repeat above subsection as necessary for each applicable formula for classes of elected or  appointed members covered under the Plan.] C. Monthly Early Retirement Benefit Amount  Check and complete one or more: as applicable:  R  (1) Standard Early Retirement Reduction Table. The monthly Early Retirement benefit shall be computed in the same manner as the monthly Normal Retirement benefit, but the benefit shall be reduced on an Actuarially Equivalent basis in accordance with Section 12.01 of the  -23-  City of Guyton (Amended Effective March 15,2023)    Master Plan to account for early commencement of benefits. This  provision shall apply to: All Participants.  B  Only the following Participants (must specify specific positions are permissible; specific individuals may not be named):  (2) Alternative Early Retirement Reduction Table. The monthly Early Retirement benefit shall be computed in the same manner as the monthly Normal Retirement benefit, but the benefit shall be reduced to account for early commencement of benefits based on the following table. This table  shall apply to: D  All Participants.  Only the following Participants (must specify - specific positions are permissible; specific individuals may not be named):  Alternative Early Retirement Reduction Table [Age (Insert Normal Normal Retirement Benefit*  Number ofYears Before Retirement Age)l (check as applicable) D 0 D 1 D 2 D 3 a 4 D 5 a 6 7 D 8 D 9 D 10 D 11 D 12 01 13 D 14 D 15  Percentage of (complete as applicable)  1.000 0. 0. 0. 0. 0. 0. 0. 0. 0. )  *Interpolate for whole months  D. Monthly Late Retirement Benefit Amount (check one):  B  (1) The monthly Late Retirement benefit shall be computed in the same manner as the Normal Retirement Benefit, based upon the Participant's  Accrued Benefit as ofh his Late Retirement Date.  -24-  City of Guyton (Amended Effective March 15, 2023)    D  (2) The monthly Late Retirement benefit shall be the greater of: (1)the monthly retirement benefit accrued as of the Participant's Normal Retirement Date, actuarially increased in accordance with the actuarial table contained in Section 12.05 of the Master Plan; or (2) the monthly retirement benefit accrued as of the Participant's Late Retirement Date, without further actuarial adjustment under Section 12.06 of the Master  Plan.  E. Monthly Disability Benefit Amount  The amount of the monthly Disability Benefit shall be computed in the same manner as the Normal Retirement benefit, based upon the Participant's Accrued Benefit as of his Disability Minimum Disability Benefit. The Adopting Employer may set a minimum Disability Benefit.  Retirement Date.  The Employer elects the following minimum Disability benefit (check one):  R  Not applicable (the Adopting Employer does not offer disability retirement  benefits under the Plan). No minimum is established.  No less than (check one): D 20% D 10% D % (ifo other than 20% or 10% insert percentage amount) of the Participant's average monthly Earnings for the 12 calendar month period (excluding any period of unpaid leave of absence) immediately preceding his Termination ofEmployment as a result ofal Disability. (Unless otherwise specified in an Addendum to the Adoption Agreement, no minimum will apply to elected or appointed members of the Governing Authority  orl Municipal Legal Officers.)  No less than (check one): 662/3%1 D  % (if other than 66 2/3%,  insert percentage amount) of the Participant's average monthly Earnings for the 12 calendar month period (excluding any period of unpaid leave of absence) immediately preceding his Termination of Employment as ai result ofa a Disability, less any monthly benefits paid from federal Social Security benefits as a result of disability as reported by the Employer. (Unless otherwise specified in an Addendum to the Adoption Agreement, no minimum will apply to elected or appointed members oft the Governing Authority or Municipal Legal Officers.) Note: The Adopting Employer is responsible for reporting to GMEBS any amounts to be  used in an offset.  F.  Mnimum/Maximum Benefit For Elected Officials  In addition to any other limitations imposed by federal or state law, the Employer may impose a cap on the monthly benefit amount that may be received by elected or appointed members oft the  Governing Authority. The Employer elects (check one):  -25-  City of Guyton (Amended Effective March 15,2023)     D  Not applicable (elected or appointed members of the Governing Authority do not  participate in the Plan). No minimum or maximum applies.  Monthly benefit for Service as an elected or appointed member of the Governing Authority may not exceed 100% of the Participant's final salary as an elected or Other minimum or maximum (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-  appointed member oft the Governing Authority.  1(b)(1)(1)):  16. SUSPENSION OF BENEFITS FOLLOWING BONA FIDE  SEPARATION OF SERVICE; COLA  A. Re-Employment as Eligible Employee After Normal, Alternative Normal, or Early Retirement and Following Bona Fide Separation of Service (see Master Plan Section 6.06(c) Regarding Re-Employment as an Ineligible Employee and Master Plan Section 6.06(e)a and (f) Regarding Re-Employment After Disability Retirement) (1) Reemployment After Normal or Alternative Normal Retirement. In the event that a Retired Participant 1) is reemployed with the Employer as an Eligible Employee (as defined in the Plan) after his Normal or Alternative Normal Retirement Date and after a Bona Fide Separation from Service, or 2) is reemployed with the Employer in an Ineligible Employee class, and subsequently again becomes an Eligible Employee (as defined in the Plan) due to the addition of such class to the Plan after his Normal or Alternative Normal Retirement Date, the  following rule shall apply (check one):  R  (a) The Participant's benefit shall be suspended in accordance with Section 6.06(a)(1) of the Master Plan for as long as the Participant (b) The Participant may continue to receive his retirement benefit in accordance with Section 6.06(b) of the Master Plan. This rule shall apply to (check one): D all Retired Participants D only the following classes of Retired Participants (must specify (specific positions are permissible; specific individuals may not be named) - benefits of those Retired Participants not listed shall be suspended in accordance with Section 6.06(a) of the Master Plan if they return to work with the Employer):  remains employed.  D  (2) Reemployment After Early Retirement. In the event a Participant Retires with an Early Retirement benefit after a Bona Fide Separation from Service 1) is reemployed with the Employer as an Eligible Employee before his Normal Retirement Date; or 2) is reemployed with the Employer in an Ineligible Employee class, and subsequently again becomes an Eligible  -26-  City of Guyton (Amended Effectivel March 15,2023)    Employee (as defined in the Plan) before his Normal Retirement Date due to the addition ofs such class to the Plan, the following rule shall apply (check one or more as applicable):  (a) B The Participant's Early Retirement benefit shall be suspended in accordance with Section 6.06(a)(1) of the Master Plan for as long as the This rule shall apply to (check one): B all Retired Participants; D only the following classes of Retired Participants (must specify - specific positions are permissible; specific individuals may not be named):  Participant remains employed.  (b)  The Participant's Early Retirement benefit shall be suspended in accordance with Section 6.06(a)(1) of the Master Plan. However, the Participant may begin receiving benefits after he satisfies the qualifications for Normal Retirement or Alternative Normal Retirement, as applicable, and after satisfying the minimum age parameters of Section 6.06(a)(3) of the Master Plan, in accordance with Section 6.06/(b)(2)(B)Q) This rule shall apply to (check one): D all Retired Participants; D only the following classes of Retired Participants (must specify - specific positions are permissible; specific individuals may not be named):  oft the Master Plan.  (c) D  The Participant's Early Retirement benefit shall continue in This rule shall apply to (check one): D all Retired Participants; D only the following classes of Retired Participants (must specify - specific positions are permissible; specific individuals may not be named):  accordance with Section 6.06(b)2)(B)an) of the Master Plan.  B. Cost OfLiving Adjustment  The Employer may elect to provide for an annual cost-of-living adjustment (COLA) in the amount of benefits being received by Retired Participants and Beneficiaries, which shall be calculated and paid in accordance with the terms of the Master Plan. The Employer hereby  elects the following (check one):  R  (1) No cost-of-living adjustment.  D (2) Variable Annual cost-of-living adjustment not to exceed D (3) Fixed annual cost-of-living adjustment equal to  % (insert % (insert  percentage). percentage).  -27-  City of Guyton (Amended Effective March 15,2023)    The above cost-of-living adjustment shall apply with respect to the following Participants (and  their Beneficiaries) (check one):  R  All Participants (and their Beneficiaries).  Participants (and their Beneficiaries) who terminate employment Other (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401- 1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-1(b)0)0); specific positions are permissible; specific individuals may not be named):  on or after  (insert date).  The Adjustment Date for the above cost-of-living adjustment shall be (if not specified, the 17. TERMINATION OF EMPLOYMENT BEFORE RETIREMENT;  Adjustment Date shall be. January 1):  VESTING  A. Eligible Regular Employees  Subject to the terms and conditions of the Master Plan, a Participant who is an Eligible Regular Employee and whose employment is terminated for any reason other than death or retirement shall earn a vested right in his accrued retirement benefit in accordance with the following  schedule (check one):  No vesting schedule (immediate vesting).  R  Cliff Vesting Schedule. Benefits shall be 100% vested after the Participant has a minimum of 5 years (insert number not to exceed 10) ofTotal Credited Service. Benefits remain 0% vested until the Participant satisfies this minimum. Graduated Vesting Schedule. Benefits shall become vested in accordance with  the following schedule (insert percentages): COMPLETED YEARS OFTOTAL CREDITED SERVICE  VESTED PERCENTAGE  % % % % % % % % % %  2 3 4 5 6 7 8 9 10  -28-  City of Guyton (Amended Effectivel March 15,2023)    Exceptions: Ifa vesting schedule other than that specified above applies to a special class(es) of Regular Employees, the Employer must specify the different vesting schedule below and the Regular Employees to whom exception applies (must specify - specific positions are Vesting Schedule for excepted class (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely  class(es) to whom the different vesting schedule applies. permissible; specific individuals may not be named):  determinable requirement ofTreasury Regulation 1.401-1(b)0)0): B. Elected or Appointed Members of the Governing Authority  Subject to the terms and conditions of the Master Plan, a Participant who is an elected or appointed member of the Governing Authority or a Municipal Legal Officer shall earn a vested right in his accrued retirement benefit for Credited Service in such capacity in accordance with  the following schedule (check one):  B D  Not applicable (elected or appointed members of the Governing Authority are not  permitted to participate in the Plan). No vesting schedule (immediate vesting).  Other vesting schedule (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-1(b)d)0):  18. PRE-RETIREMENT DEATH BENEFITS  A. In-Service Death Benefit  Subject to the terms and conditions oft the Master Plan, the Employer hereby elects the following in-service death benefit, to be payable in the event that an eligible Participant's employment with the Employer is terminated by reason of the Participant's death prior to Retirement (check and  complete one): (1) B  Auto A Death Benefit. A monthly benefit payable to the Participant's Pre-Retirement Beneficiary, equal to the decreased monthly retirement benefit that would have otherwise been payable to the Participant, had he elected a 100% joint and survivor benefit under Section 7.03 of the Master Plan. In order to be eligible for this benefit, a Participant must meet the following requirements  (check one): D  The Participant must be vested in a normal retirement benefit.  B The Participant must have 10 years (insert number) of Total Credited  Service.  -29-  City of Guyton (Amended Effective March 15,2023)    D  The Participant must be eligible for Early or Normal Retirement. Other eligibility requirement (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401- 1(a)(2) and the definitely determinable requirement of Treasury  Regulation 1.401-1(b)()):  (2)  Actuarial Reserve Death Benefit. A monthly benefit payable to the Participant's Pre-Retirement Beneficiary, actuarially equivalent to the reserve required for the Participant's anticipated Normal Retirement benefit, provided the Participant  meets the following eligibility conditions (check one):  The Participant shall be eligible upon satisfying the eligibility  requirements of Section 8.02(c) of the Master Plan.  The Participant must have Service.  years (insert number) of Total Credited  Other eligibility requirement (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401- 1(a)(2) and the definitely determinable requirement of Treasury  Regulation 1.401-1(b)()0):  Imputed Service. For purposes of computing the actuarial reserve death benefit, the Participant's Total Credited Service shall include (check one):  Total Credited Service accrued prior to the date of the Participant's death. Total Credited Service accrued prior to the date of the Participant's death, fraction) of the Service between such date of death and what would otherwise have been the Participant's Normal Retirement Date. (See Master Plan Section 8.02(b) regarding 10-year cap on additional  plus (check one): Done-half (Y) D  (insert other  Credited Service.)  Minimum In-Service Death Benefit for Vested Employees Equal to Terminated Vested Death Benefit. Unless otherwise specified under Exceptions" below, ifal Participant's employment is terminated by reason of the Participant's death prior to Retirement, and if as of the date of death the Participant is vested but he does not qualify for the in-service death benefit, then the Auto A Death Benefit will be payable, provided the Auto A Death Benefit is made available to terminated vested employees under the Adoption Agreement (see "Terminated Vested Death  Benefit" below).  (3) Exceptions: Ifan in-service death benefit other than that specified above applies to one or more classes of Participants, the Employer must specify below the death benefit payable, the class(es) to whom the different death benefit applies, and the eligibility conditions  for said death benefit.  -30-  City of Guyton (Amended Effective March 15,2023)    Alternative Death Benefit (must specify formula that satisfies the definite written program and definitely determinable requirements of Treasury Regulations Sections 1.401-1(a)(2) and 1.401-1(b)()0) and does not violate limits applicable to governmental plans under Participants to whom alternative death benefit applies (must specify - specific positions are Eligibility conditions for alternative death benefit (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement ofTreasury Regulation 1.401-1(b)d)0):  Code Sections 401(a)(17) and 415):  permissible; specific individuals may not be named):  B. Terminated Vested Death Benefit  (1) Complete this Section only if the Employer offers a terminated vested death benefit. The Employer may elect to provide a terminated vested death benefit, to be payable in the event that a Participant who is vested dies after termination of employment but before Retirement benefits commence. Subject to the terms and conditions of the Master Plan, the Employer hereby elects the following terminated vested death benefit (check one):    Auto A Death Benefit. A monthly benefit payable to the Participant's Pre-Retirement Beneficiary, equal to the decreased monthly retirement benefit that would have otherwise been payable to the Participant had he elected a 100% joint and survivor benefit under Section 7.03 oft thel Master Plan. Accrued Retirement Benefit. A monthly benefit payable to the Participant's Pre-Retirement Beneficiary which shall be actuarially equivalent to the Participant's Accrued Normal Retirement Benefit determined as of the date of  death.  (2) Exceptions: Ifa terminated vested death benefit other than that specified above applies to one or more classes of] Participants, the Employer must specify below the death benefit payable, the class(es) to whom the different death benefit applies, and the eligibility conditions Alternative Death Benefit (must specify formula that satisfies the definite written program and definitely determinable requirements of Treasury Regulations Sections 1.401-1(a)(2) and 1.401-1(b)(1)@) and does not violate limits applicable to governmental plans under Participants to whom alternative death benefit applies (must specify - specific positions are  for said death benefit.  Code Sections 401(a)(17) and 415):  permissible; specific individuals may not be named):  Eligibility conditions for alternative death benefit (must specify in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-1(b)d)0):  -31-  City of Guyton (Amended Effective March 15,2023)    19. EMPLOYEE CONTRIBUTIONS  (1) Employee contributions (check one):  R D  Are not required. Participants.  Are required in the amount of Are required in the amount of  % (insert percentage) of Earnings for all % (insert percentage) of Earnings for  Participants in the following classes (must specify - specific positions are  permissible; specific individuals may not be named):  [Repeat above subsection as necessary if more than one contribution rate applies.] (2) Pre-Tax Treatment of Employee Contributions. If Employee Contributions are required in Subsection (1) above, an Adopting Employer may elect to "pick up" Employee Contributions to the Plan in accordance with IRC Section 414(h). In such case, Employee Contributions shall be made on a pre-tax rather than a post-tax basis, provided the requirements ofIRC Section 414(h) are met. Ift the Employer elects to pick up Employee Contributions, it is the Employer's responsibility to ensure that Employee Contributions are paid and reported in accordance with IRC Section 414(h). The Adopting Employer must not report picked up  contributions as wages subject to federal income tax withholding.  The Employer hereby elects (check one):  To pick up Employee Contributions. By electing to pick up Employee Contributions, the Adopting Employer specifies that the contributions, although designated as Employee Contributions, are being paid by the Employer in lieu of Employee Contributions. The Adopting Employer confirms that the executor of this Adoption Agreement is duly authorized to take this action as required to pick up contributions. This pick-up of contributions applies prospectively, and it is evidenced by this contemporaneous written document. On and after the date of the pick-up of contributions, a Participant does not have a cash or deferred election right (within the meaning of Treasury Regulation Section 1.401()-1(a)(3) with respect to the designated Employee Contributions, which includes not having the option of receiving the amounts directly instead of  having them paid to the Plan. Not to pick up Employee Contributions.  (3) Interest on Employee Contributions. The Adopting Employer may elect to pay  interest on any refund of] Employee Contributions.  -  Interest shall not be paid. by GMEBS from time to time.  Interest shall be paid on a refund of Employee Contributions at a rate established  -32-  City of Guyton (Amended Effective March 15,2023)    Other rate of interest (must specify rate in a manner that satisfies the definite written program requirement of Treasury Regulation 1.401-1(a)(2) and the definitely determinable requirement of Treasury Regulation 1.401-1(b)d)0):  20. MODIFICATION OF THE TERMS OF THE ADOPTION  AGREEMENT  If an Adopting Employer desires to amend any of its elections contained in this Adoption Agreement (or any Addendum), the Governing Authority by official action must adopt an amendment of the Adoption Agreement (or any Addendum) or a new Adoption Agreement (or Addendum) must be adopted and forwarded to the Board for approval. The amendment of the new Adoption Agreement (or Addendum) is not effective until approved by the Board and other The Administrator will timely inform the Adopting Employer of any amendments made by the  procedures required by the Plan have been implemented.  Board to the Plan.  21. TERMINATION OF THE ADOPTION AGREEMENT  This Adoption Agreement (and any Addendum) may be terminated only in accordance with the Plan. The Administrator will inform the Adopting Employer in the event the Board should  decide to discontinue this volume submitter program.  22. EMPLOYER ADOPTION AND AUTHORZATION FOR  AMENDMENTS  Adoption. The Adopting Employer hereby adopts the terms oft the Adoption Agreement and any Addendum, which is attached hereto and made a part of this ordinance. The Adoption Agreement (and, if applicable, the Addendum) sets forth the Employees to be covered by the Plan, the benefits to be provided by the Adopting Employer under the Plan, and any conditions imposed by the Adopting Employer with respect to, but not inconsistent with, the Plan. The Adopting Employer reserves the right to amend its elections under the Adoption Agreement and any Addendum, SO long as the amendment is not inconsistent with the Plan or the Internal Revenue Code or other applicable law and is approved by the Board of Trustees of GMEBS. The Adopting Employer acknowledges that it may not be able to rely on the volume submitter advisory letter ifiti makes certain elections under the Adoption Agreement or the Addendum. The Adopting Employer hereby agrees to abide by the Master Plan, Trust Agreement, and rules and regulations adopted by the Board of Trustees of GMEBS, as each may be amended from time to time, in all matters pertaining to the operation and administration of the Plan. Itis intended that the Act creating the Board of Trustees of GMEBS, this Plan, and the rules and regulations of the Board are to be construed in harmony with each other. In the event of a conflict between the provisions ofany oft the foregoing, they shall govern in the following order:  -33-  City of Guyton (Amended Effectivel March 15,2023)    (1) The Act creating the Board of Trustees of The Georgia Municipal Employees' Benefit System, O.C.G.A. Section 47-5-1 et seq. (a copy of which is included in the Appendix to the Master Defined Benefit Plan Document) and any other  applicable provisions ofO.C.G.A. Title4 47;  (2) The Master Defined Benefit Plan Document and Trust Agreement; (3) This Ordinance and Adoption Agreement (and any Addendum); and  (4) The rules and regulations oft the Board.  In the event that any section, subsection, sentence, clause or phrase of this Plan shall be declared or adjudged invalid or unconstitutional, such adjudication shall in no manner affect the previously existing provisions or the other section or sections, subsections, sentences, clauses or phrases of this Plan, which shall remain in full force and effect, as if the section, subsection, sentence, clause or phrase sO declared or adjudicated invalid or unconstitutional were not originally a part hereof. The Governing Authority hereby declares that it would have passed the remaining parts of this Plan or retained the previously existing provisions ifi it had known that such part or parts hereof would be declared or adjudicated invalid or unconstitutional. This Adoption Agreement (and any Addendum) may only be used in conjunction with Georgia Municipal Employees Benefit System Master Defined Benefit Retirement Plan Document approved by the Internal Revenue Service under advisory letter J501718a dated March 30, 2018. The Adopting Employer understands that failure to properly complete this Adoption Agreement (or any Addendum), or to operate and maintain the Plan and Trust in accordance with the terms oft the completed Adoption Agreement (and any Addendum), Master Plan Document and Trust, may result in disqualification of the Adopting Employer's Plan under the Internal Revenue Code. Inquiries regarding the adoption of the Plan, the meaning of Plan provisions, or the effect of the IRS advisory letter should be directed to the Administrator. The Administrator is Georgia Municipal Employees Benefit System, with its primary business offices located at: 201 Pryor Street, SW, Atlanta, Georgia, 30303. The business telephone number is: (404)688-0472. The Authorization for Amendments. Effective on and after February 17, 2005, the Adopting Employer hereby authorizes the volume submitter practitioner who sponsors the Plan on behalf of GMEBS to prepare amendments to the Plan, for approval by the Board, on its behalf as provided under Revenue Procedure 2005-16, as superseded by Revenue Procedure 2015- 36, Revenue Procedure 2011-49, and Announcement 2005-37. Effective January 1, 2013, Georgia Municipal Association, Inc., serves as the volume submitter practitioner for the Plan. Employer notice and signature requirements were met for the Adopting Employer before the effective date of February 17, 2005. The Adopting Employer understands that the implementing  primary person to contact is: GMEBS Legal Counsel.  amendment reads as follows:  On and after February 17,2005, the Board delegates to the Practitioner the authority to advise and prepare amendments to the Plan, for approval by the Board, on behalf of all Adopting Employers, including those Adopting Employers who have adopted the Plan prior to the January 1, 2013, restatement of the Plan, for changes in the Code, the regulations thereunder, revenue rulings, other statements published by Internal Revenue Service, including model, sample, or  -34-  City of Guyton (Amended Effective March 15,2023)    other required good faith amendments (but only if their adoption will not cause such Plan to be individually designed), and for corrections of prior approved plans. These amendments shall be applied to all Adopting Employers. Employer notice and signature requirements have been met for all Adopting Employers before the effective date of February 17, 2005. In any event, any amendment prepared by the Practitioner and approved by the Board will be provided by the  Administrator to Adopting Employers.  Notwithstanding the foregoing paragraph, no amendment to the Plan shall  bej prepared on behalf of any Adopting Employer as of either:  the date the Internal Revenue Service requires the Adopting Employer to file Form 5300 as an individually designed plan as a result of an amendment by the Adopting Employer to incorporate a type of Plan not allowable in a volume submitter plan as described as of the date the Plan is otherwise considered an individually designed plan due to the nature and extent oft the amendments. Ift the Adopting Employer is required to obtain a determination letter for any reason in order to maintain reliance on the advisory letter, the Practitioner's authority to amend the Plan on behalf oft the Adopting Employer is conditioned on The Adopting Employer further understands that, if it does not give its authorization hereunder or, in the alternative, adopt another pre-approved plan, its Plan will become an individually designed plan and will not be able to rely on the volume submitter advisory letter.  in] Revenue Procedure 2015-36; or  the Plan receiving a favorable determination letter.  -35-  City of Guyton (Amended Effective March 15,2023)    AN ORDINANCE (continued from page 1)  Section 2. Except as otherwise specifically required by law or by the terms oft the Master Plan or Adoption Agreement (or any Addendum), the rights and obligations under the Plan with respect to persons whose employment with the City was terminated or who vacated his office with the City for any reason whatsoever prior to the effective date of this Ordinance are fixed and shall be governed by such Plan, if any, as it existed and was in effect at the time of such  termination.  Section 3. The effective date of this Ordinance shall be March 15, 2023.  Section 4. All Ordinances and parts of ordinances in conflict herewith are expressly  repealed.  Approved by the Mayor and Council of the City of Guyton, Georgia this  day of  20  Attest: City Clerk (SEAL) Approved: City Attorney  CITY OF GUYTON, GEORGIA  Mayor  The terms of the foregoing Adoption Agreement are approved by the Board of Trustees IN WITNESS WHEREOF, the Board of Trustees of Georgia Municipal Employees Benefit System has caused its Seal and the signatures of its duly authorized officers tol be affixed  ofGeorgia Municipal Employees Benefit System.  this  day of  20  Board ofTrustees Georgia Municipal Employees Benefit System  (SEAL)  Secretary  -36-  City of Guyton (Amended Effective March 15, 2023)    2023 Events Calendar March 7 April 22 April 28 April 29 June 15 July22  Seniors ini the Know Trash Amnesty Day Trash Amnesty Day Historical Committee Summer Social Summer Sale on Trail  9:00am to 1:00pm 8:00am to 2:00pm 12:00pm to 6:00pm 9:00am to 1:00pm 5:00pm 8:00am to 2:00pm 8:00am to 2:00pm 8:00am 5:00pm to 7:00pm 6:00pm 8:00am to 2:00pm ??? 5:30pm  Spring Sale on Trail/Earth Day Festival  October 22 Fall Sale on Trail October 28 CASA Superhero Run October 28 Trick or Trail November 26 Christmas Tree Lighting December? Guyton Tour of Churches December 12 Luminary Service  December 2 Winter Sale on the Trail and Christmas Parade  Blood Drive Dates Wednesday 3/1/23 Wednesday 4/26/23 Wednesday 6/21/23 Wednesday 8/16/23 Wednesday 10/25/23 Wednesday 12/20/23  8:00am to 1:00pm at the Guyton Gym 1:00pm to 6:00pm at the Guyton Gym 1:00pm to 6:00pm at the Guyton Gym 1:00pm to 6:00pm at the Guyton Gym 1:00pm to 6:00pm at the Guyton Gym 1:00pm to 6:00pm at the Guyton Gym    RM ORPORAT SEAL 1887 GHAM  Mayor Russell Deen City Manager Meketa Brown City Clerk Matthew Walker  CITY OF GUYTON  PO Box 99 Guyton, Georgia 31312 Telephone -9 912.772.3353. +Fax-912.7723152 www.ciyotgwyton.com Working Together tol Make a Difference  Trash Amnesty Day Project Budget  Category Don't Litter Signage Tire Disposal Litter Clean Up Equipment Dumpster Rent and Removal Advertisement Total BRACE Expenses Total Project Expenses  Expected Funding Mechanism Projected Cost  BRACE BRACE City Budget City Budget City Budget  $1000 $4000 $300 $2000 $200 $5000 $7500  Mayor- - Russell) Deen e Mayor Pro Tem- -Michael Johnson Sre Councill Members: Joseph Lee eHursula Pelote . Marshall Reiser    TRASH AMNESTY DAYS  Free Trash   SCORPORATEC SEAL 1887 IAM co.  and Tire Disposal to  CORPORATE SEAL 1887  encourage cleaning up our city! C.D. Dean, Jr., Public Safety Complex  505 Magnolia Street Guyton, GA31312  Friday, April 28 Saturday, April 29  12:00pm to 6:00pm 9:00am to 1:00pm  No hazardous waste, flammable materials, batteries, liquids, medical waste, ACs, or fridges  Now accepting Tires!  WASTE PRO 6410 AMERICAIS CHOICE NOCANLETEEHND    KMA RPO SEAL 1887 GHAM coX  Mayor Russell Deen City Manager Meketa Brown City Clerk Matthew Walker  CITY OF GUYTON  PO: Box 99 Guyton, Georgia 31312 Telephone 912.772.3353.1 Fax-912.772.3152 www.diyoguyton.com Working Together toi Make al Diference City of Guyton Pay Plan  Administration City Manager City Clerk Facilities Maintenance Tech Public Works  Position  Status Exempt Exempt Non-Exempt  Minimum $73,500 $40,950 $36,750  Maximum $103,950 $54,600 $47,250  Position Utility Billing/Permits Clerk Police Department Chief Lieutenant School Resource Officer Sergeant Corporal Officer  Status Non-Exempt  Minimum $36,750  Maximum $47,250  Position  Status Exempt Exempt Non-Exempt Non-Exempt Non-Exempt Non-Exempt  Minimum $57,750 $47,250 $44,100 $44,100 $44,100 $43,050 $36,750  Maximum $75,750 $57,750 $52,500 $51,450 $50,400 $49,350 $47,250  Municipal Clerk/Receptionist: Non-Exempt  Mayor = Russell Deen e Mayor Pro Tem - Michael Johnson Sr. Council Members: Josephl Lee .Hursulal Pelote . Marshall Reiser    CHANGE ORDER1 This Change Order dated Guyton.  shall serve as an exhibit to the Services Agreement, dated  11/08/2022, currently in effect between Brockington and. Associates, Inc., and The City of  Description of Services: Fee Schedule:  Conduct Phase II testing of 9EF213 and' 9EF218. Results of Phase II testing will bei included  into a combined PhaseISurvey/Phase II Testing Report.  Original Contracted Amount: Change Order 1: Change Order 2: Change Order 3: Total Subcontracted Amount:  $19,418.47 $15,448.75 $ +$ $34,867.22  IN WITNESS WHEROF, the parties represent and warrant that this Agreement is executed by duly authorized representatives of each Party as set forth below on the date first stated above.  The City of Guyton. By:  Brockington and Associates, Inc.  By:  Russel Deen Mayor P.O. Box 99 Guyton, GA: 31312  Alex Sweeney Vice President 31 Park of Commerce' Way, STE200A Savannah, GA: 31405  Date:  Date:    Matthew Walker From: Sent: To: Cc: Subject:  David Cook dcook@-omwor.com> Tuesday, February 14, 20231:53PM Russ Deen; Meketa Brown  Matthew Walker; Kristen Achtziger; Brandon Fulton RE: EOM Monthly Report Guyton January 2023  EOM Council Report  The Cityt treated 3.08 million gallons of waste water utilizing 71% oft the permit capacity The City treated 7.5 million gallons of drinking water utilizing 35% of the permit capacity  Completed Work Orders 91 Meter Diagnostics 1Meter Changeout 3 New Meter Installs 6Water leaks 3 Sewer Blockages Installed Fire Station Sewer Tap 6Street Signs 29 loads of dry trash 30 debris removal 2road kill work orders Continued digging ditches 1Well repair 4WWTP repairs  David Cook  Director of Field Operations  P912-445-0050 F 912-756-5882 M 912-445-1473 480 Edsel Drivel Richmond Hilll GAI31324  FOM  iuno Visit Us Online  Thei information transmitted, including attachments, isi intended only for thep person(s) or entityt to whichi itisa addressed and may. contain confidential and/or privileged material. Anyr review, retransmission, dissemination or other use ofc ort taking ofa any action inr reliance upont thisi information by person(s) ore entities other than thei intended recipienti isp prohibited. Ify your receivedt thisi ine error, please contact thes sender and destroya any copies oft this  information.  From: Guyton Operations Guytoneeomwornkcom, Sent: Monday, February: 13,20234:18PM  To: Russ Deen Russ.Deen@cityofguyton.com>; Meketa Brown <meketa.brown@ciyyorguyton.com> Cc: Kristen Achtziger <kachtziger@eommgmt.com>; Charlie Heino, MPA chemno@-omworz.om, Brandon Fulton Blutoneeomor.om, David Cook dcook@comwonkcome, Guyton Operations Guyroneeomworkcom,  Subject: EOMI Monthly Report Guyton. January 2023  Russ,        have any questions  or  Attached you will find our monthly report fori inclusion in your next council meeting. Ify you  concerns, please let us know.  Guyton Operations P912-445-0773 IFS 912-756-5882  Ow 480 Edsel Drivel Richmond HIllGA/31324  in @ Visit Us Online  Thei informationi transmitted, including attachments, is intended onlyf fort the person(s) ore entitytov whichi iti is addressed and mays contain confidential and/or privileged material. Any review, retransmission, dissemination or other use ofort taking of any action inr reliance upont thisi information! by person(s) or entities other than thei intended recipient isp prohibited. Ifyour received thisi ine error, please contact the sender and destroy any copies ofthis  information.  2