CCR2007250.
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COMMON COUNCIL - CITY OF MUSKEGO
RESOLUTION #250-2007
Reorganization of City of Muskego
and Muskego Police Association Retiree Health Trust
WHEREAS, the Common Council of the City of Muskego approved the City of
Muskego and Muskego Police Association Retiree Health Trust on March 14, 2000 with
the adoption of Resolution #49-2000; and
WHEREAS, duly authorized representatives of the City of Muskego and of the
Muskego Police Association have engaged in good faith collective bargaining to
reorganize that Trust so that the actuarial equivalent of the present value of the monthly
benefits of the employees subject to the collective bargaining agreement between the City
of Muskego and the Muskego Police Association shall be transferred, and all future
contribution payments on their behalf pursuant to Article 12, Sections 8 of said
agreement shall be paid, to the Security Benefit Group Healthcare Reimbursement
Account (HRA) Trust for Public Sector Employees - Missouri, Illinois and Wisconsin,
effective January 1,2008, and all funds held by the City of Muskego and Muskego Police
Association Retiree Health Trust for benefits to employees not represented by said
Association shall remain in that Trust until such time as it is merged with and into the
Muskego Retiree Health Trust of which the North Shore Bank, N.A. is the Trustee; and
WHEREAS, the City of Muskego and Muskego Police Association Retiree
Health Trust is subject to amendment upon concurrence of the City and the Association
pursuant to Article X of the Trust document; and
WHEREAS, the parties have agreed to the amendments which would implement
these changes, a copy of which is attached to this Resolution as Exhibit A; and
WHEREAS, full implementation of these actions will eliminate the need of the
current Trustees of the Trust to act as fiduciaries and administrators of the Trust, allow
the employees represented by the Association to continue this benefit through a
professionally administered program of their own choosing at no additional expense to
the City; and enable the non-represented employees presently participating in the Trust to
continue receiving this benefit through an independent professionally administered
program at no additional expense to the City;
NOW, THEREFORE, BE IT RESOLVED that the Common Council of the
City of Muskego does hereby accept and adopt the amended trust document which
creates the City of Muskego Retiree Health Trust (Exhibit A attached to and made part of
this Resolution) as the successor to the City of Muskego and Muskego Police Association
Retiree Health Trust, as well as the Memorandum of Agreement between the City of
Muskego and the Muskego Police Association by which the employees who participated
in the Trust and were represented by the Association are transferred to the Security
. Benefit Group Healthcare Reimbursement Account (HRA) Trust for Public Sector
Employees - Missouri, Illinois and Wisconsin, as are the assets of the Trust attributable
to contributions made on their behalf (Exhibit B attached to and made part of this
Resolution); and the Trustees of the City of Muskego Retiree Health Trust are authorized
to designate North Shore Bank, N.A. to administer the benefits of the Trust and manage
the assets of the Trust as, or merge the Trust with and into, the Muskego Retiree Health
Reimbursement Arrangement (HRA) Plan of which the Trustee is North Shore Bank,
N .A., and hereby appoint Lt. Richard Rens, Lt. Craig Simuncak, and Lt. Andrew Kraus
as the Trustees of the City of Muskego Retiree Health Trust, to take all actions and sign
any documents necessary to complete this process, all to be effective January 1,2008.
DATED THIS 11th DAY OF December ,2007.
SPONSORED BY:
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FINANCE COMMITTEE
Ald. Bob Melcher
Ald. Neil Borgman
Ald. Keith Wemer
This is to certify that this is a true and accurate copy of Resolution #250-2007 which was
adopted by the Common Council of the City of Muskego.
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CITY OF MUSKEGO
Staff Report to Finance Committee \r(Rc}ü ;"-'".' f
To: Finance Committee Re. Strategic Goal #: (for future use)
From Office of City Administrator: Presenter(s): Jennifer Sheiffer
Subject: Topic for Presentation/Report to Committee: Reorganization of the City of
Muskego Police Association Retiree Health Trust and Associated Memorandum of
Agreement with the Muskego Police Association
Date: November 19,2007
Background Information: In March of 2000, the Common Council by adoption of
Resolution No. 049-2000 established the City of Muskego and Muskego Police
Association Retiree Health Trust. The establishment of the Trust was negotiated by the
union so that union police employees upon retirement could participate in the City's
health plan at their cost and this could be paid for out of Trust assets. Longevity pay and
accumulated sick pay go into the Trust (see exhibit 1 - pages from the union contract).
Earlier this year, the Muskego Police Association approached the City and requested a
change with the Muskego Police Association Health Trust which involved moving the
assets of the Trust to Security Benefit Group Healthcare Reimbursement Account (HRA)
Trust for Public Sector Employees. After exploration by the City and meetings with the
Police Association, it was determined that the City would recommend to the Council that
the current Trust be amended to allow the assets of the union employees and future
contributions on their behalf be transferred to the Security Benefit Group Trust. The
existing Trust would remain in place to hold the assets of the non-union sworn police
employees until such time as it is merged with/into the Muskego Retiree Health Trust
with North Shore Bank as the Trustee.
Key Points and/or Information for Discussion (Maximum of 5):
1. Following exploration for other plans similar to what MP A/WPP A was bringing
forward, the City found a Plan through North Shore Bank that offered attractive terms
and was not being brought forward by one particular union.
2. General employees and other union employees may request participation in such a
Trust in the future.
3. Attorney Alan Levy, the City's Labor Attorney has prepared a Resolution for Council
action entitled "Reorganization of City of Muskego and Muskego Police Association
Retiree Health Trust" and a Memorandum of Agreement to address the union contract
that would allow implementation of the changes requested by the Union in the City's
overall best interests.
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4. Non-union police employees who have assets in the Trust are meeting with North
Shore Bank 11/27 concerning participation in the Trust through North Shore Bank.
Recommendation for Action by Finance Committee: I recommend the Finance
Committee forward the Resolution and Memorandum of Agreement as presented to
Council for approval.
Is Common Council action required? Yes
Fiscal Note(s): The cost to the City for this change has been staff and Labor Attorney
review and preparation of needed documents.
Total $ Requested: No new City payments into the Trusts.
Amount of Total Requested Budgeted: N/ A
Amount of Total Requested Unbudgeted: N/A
Expenditure Account(s) number recommended be used:
(11/07)
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CITY OF MUSKEGO
RETIREE HEALTH TRUST
As amended, reconstituted, and
Effective Jaruary 1, 2Cæ
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Exhibit A
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3.1
3.2
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
CITY OF MUSKEGO
RETIREE HEALTH TRUST
Table of Contents
Page
ARTICLE I
Definitions and Construction
1.1
1.2
1.3
Definitions
Effective Date
Construction
2
2
2
ARTICLE II
Creation and Acceptance of Trust 4
ARTICLE III
Purpose of and Pavrnents to and From Plan
Purpose
Payments to and From Trust
5
5
ARTICLE IV
Designation of Trustee
Number of Individuals Serving as Trustee
Qualification of Trustee
Identity of Trustee
Acceptance of Appointment
Tenure
Resignation of a Trustee
Removal of a Trustee
Selection of Successor Trustee
Action of Trustee
6
6
6
6
6
6
6
6
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6.1
6.2
6.3
6.4
7.1
7.2
7.3
7.4
8.1
8.2
8.3
9.1
9.2
9.3
9.4
ARTICLE V
Organization and Operation of Trustee
5.1
5.2
5.3
5.4
Office
Immunity of the Trustee
Compensation of Individual Trustee
Service in More Than One Fiduciary Capacity
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8
9
9
ARTICLE VI
Control and Management of Trust
Control of Trust
Management of Trust
Trust Responsibilities
Trust Powers
10
10
10
11
ARTICLE VII
Operation and Administration of Plan
Authority of Trustee
Plan Responsibilities
Plan Powers
Expenses
14
14
15
18
ARTICLE VIII
Contributions and Co]]ections
Contributions to Trust
Transmission of Reports and Contributions
Delinquent Contributions
19
19
19
ARTICLE IX
Controversies and Disputes
Reliance Upon Records
Determination by Trustee Binding
Compromise
Right to Obtain Adjudication of Disputes
20
20
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20
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10.1
10.2
Method of Amendment
Limitation of Amendments
11.1
11.2
ARTICLE X
Amendments
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21
ARTICLE XI
Tennination
Tenn of Plan and Trust
Complete Tennination of Plan and Trust
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ARTICLE XII
General Provisions
12.1 Title to Trust
12.2 Liability of Union and Employer
12.3 Nonalienation of Benefits
12.4 Prohibition of Division of Trust
12.5 Incompetency
12.6 Infonnation to be Furnished by Employer
12.7 Execution of Documents
12.8 Notice and Delivery of Documents
12.9 Gender, Number and Headings
12.10 Construction
12.11 Counterparts
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CITY OF MUSKEGO
RETIREE HEALTH TRUST
This Agreement is adopted by the signatory Trustees hereto, effective as of 1/1/2008
WITNESSETH:
WHEREAS, the City of Muskego (the "Employer" or "City") has determined to
adopt one or more programs to provide certain of its employees with post-employment
health benefit subsidies; and
WHEREAS, effective as of 1/1/2008, the Employer has adopted an
amended and reconstituted trust document which allows the establishment and
administration of a tax-exempt vehicle under section 501(c)(9) of the Internal Revenue
Code to hold funds and provide benefits pursuant to the post-employment health
program, and/or the consolidation or coordination of that vehicle with a Health
Reimbursement Arrangement which provides comparable benefits;
NOW, THEREFORE, for and in consideration of the premises and mutual
covenants herein contained, the Trustee hereby agrees to adopt said Trust Agreement in
its entirety as follows:
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ARTICLE I
Definitions and Construction
1.1 Definitions. The following words and phrases shall have the meanings
stated below:
(a) Agreement. The Trust Agreement, the agreement set forth herein,
as amended from time to time.
(aa) Council. The Common Council of the City of Muskego,
Wisconsin.
(b) Employee. Any employee of the Employer on whose behalf
payments are required to be made to the Trust. The term "Employee" may also include
former Employees and their dependents in accordance with rules of uniform application
adopted by the Trustee. Notwithstanding the foregoing, no person may participate in the
Plan who is prohibited by law from being covered under the Plan or Trust or whose
inclusion would cause the Trust to lose its tax-exempt status.
(c) Employer. City of Muskego, Wisconsin
(d) Participant. Any Employee or former Employee who is eligible
for benefits provided under the Plan.
(e) Participation Agreement. An agreement in form and content
acceptable to the Trustee which evidences the commitment of the signatory thereto to be
bound by the adoption of the Plan and the Agreement.
(1). Plan. City of Muskego Retiree Health Trust.
(g) Trust. The assets of the Plan, held in trust by the Trustee or the
designee of the Trustee.
(h) Trustee. The person or persons who are named according to the
provIsIons of Article IV hereof and who have authority to control and manage the
operation and administration of the Plan and who also have authority to control and
manage the Trust.
1.2 Effective Date. The original effective date of the Trust is August 1, 1999.
This Trust was amended and reconstituted effective
1.3 Construction. This Plan shall be governed by and construed in accordance
with the laws of the State of Wisconsin. Words used in the masculine gender shall
include the feminine and words used in the singular shall include the plural, as
appropriate. The words "hereof," "herein," "hereunder" and other similar compounds of
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the word "here" shall refer to the entire Plan, not to a particular section. All references to
statutory sections shall include the section so identified as amended from time to time or
any other statute of similar import. If the Code renders any provisions of this Agreement
unenforceable, such provision shall be of no force and effect only to the minimum extent
required by such law.
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ARTICLE II
Creation and Acceptance of Trust
All payments made by the Employer to the Trust and all other money or property
as shall lawfully become a part ofthe Trust, together with the income, gains and all other
increments of any nature whatsoever, if any, therefrom, shall be held, managed and
administered in trust pursuant to the terms of this Agreement. The Trust shall be known
as the City of Muskego Retiree Health Trust. The Trustee hereby accepts the trust
created hereunder and agrees to perform the duties, responsibilities and obligations under
this Agreement on its part to be performed. The Trustee may designate an independent
third party to act as custodian and manager ofthe assets ofthe Trust.
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ARTICLE III
Purpose of and Payments To and From Plan
3.1 Purpose. The purpose of the Plan is to apply the assets of the Trust to
provide health care benefits, pursuant to the terms of the Plan, for Employees and their
dependents after such Employees terminate employment with the Employer. Such
benefits may be provided directly or through the purchase of insurance for Employees
and their dependents.
3.2 Payments To and From Trust. Payments to the Trust shall be made by the
Employer in accordance with actions of the Council, its collective bargaining, or other,
written agreements, and rules of the Trustee. Payments shall be made horn the Trust to
such persons or entities, in such manner, at such times, and in such amounts as are
indicated by the Trustee horn time to time in written directions. Payments horn the Trust
shall be made without limitation by reason of enumeration, for the following purposes:
(a) To provide for:
(i) the payment of all reasonable and necessary expenses of
establishing the Plan (including the payment of benefits), collecting the Employer
contributions and operating, administering, controlling or managing the Plan or Trust,
including payment of membership dues in educational and other organizations operated
for purposes related to the Plan and the payment of expenses incurred by the Trustee in
connection with attending and participating in educational conferences, seminars and
similar meetings;
(ii) the employment of such administrative, legal, expert and
clerical assistance as may be reasonably necessary;
(iii) the purchase or leasing of such premIses as may be
necessary for the operation of the affairs ofthe Plan; and
(iv) the purchase or leasing of such materials, supplies and
equipment as the Trustee, in their discretion, find necessary or appropriate to the
performance of its duties.
(b) To pay the premiums on group insurance policies or other
contracts obtained horn any insurance company or horn any association of medical
health care personnel or facilities and to self-fund or otherwise to pay and provide for any
benefits horn time to time offered under the Plan.
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ARTICLE IV
Designation of Trustee
4.1 Number of Individuals Serving as Trustee. There shall be three individuals
who shall serve as Trustee, all of whom shall be appointed by the Employer.
4.2 Qualification of Trustee. No person shall be disqualified nom being a
Trustee hereunder by reason of the fact that he is or hereafter becomes a Participant
hereunder.
4.3 Identity of Trustee. As of the date of the execution of the 2007
Amendment of this Agreement, the following persons have been designated and have
been duly qualified and are serving as the Trustee:
Lt. Richard Rens
Lt. Craig Simuncak
Lt. Andrew Kraus
4.4 Acceptance of Appointment. Each person serving as Trustee shall consent
to and accept his appointment as a Trustee in writing.
4.5 Tenure. Each person serving as Trustee shall continue to serve during the
existence of the Plan and Trust until his death, incapacity, resignation or removal.
4.6 Resignation of a Trustee. A Trustee may resign and subsequent thereto
shall be discharged nom any further duty or responsibility hereunder by giving prior
written notice to the entity that appointed the Trustee, which notice shall state the date
such resignation shall take effect and such resignation shall take effect on said date unless
a successor Trustee shall have been appointed at an earlie!" date in accordance with the
provisions of section 4.8 hereof, in which event such resignation shall take effect
immediately upon the appointment of such successor Trustee.
A Trustee, upon leaving office, shall forthwith turn over and deliver to the
other persons serving as Trustee any and all property in his possession or under his
control which belongs to the Plan.
4.7 Removal of Trustee. A Trustee may be removed from office at any time
by the Employer. Any notice of removal, in order to be effective, shall be delivered to
the Trustee, shall specify the date the removal shall take effect, and thereafter appoint a
successor to fill the vacancy caused by the removaL
4.8 Selection of Successor Trustee. If a person serving as Trustee shall die,
resign, be removed, become incapacitated or refuse to act, a successor Trustee shall be
appointed forthwith by written instrument signed by an authorized representative of the
entity that had appointed the Trustee who is being replaced.
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4.9 Action of Trustee. The Trustee may act at a meeting upon the affirmative
vote of a majority of its then serving members. In the absence of a meeting of the
members, the Trustee may act by resolution signed by all of its members.
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ARTICLE V
Organization and Operation of Trustee
5.1 Office. The Trustee shall establish an office in Muskego, Wisconsin at
such location as the Trustee may approve for the transaction of the business of the Plan,
the exact location of which is to be made known to the parties interested in said Plan. At
such office there shall be maintained the books, reports and records pertaining to the Plan
and its administration.
5.2 Immunity of the Trustee.
(a) Exculpation of Trustee and Plan Employees From Liability. No
Trustee or Plan employee shall incur any liability individually or on behalf of other
individuals for any act or failure to act unless such act or failure to act is due to his own
gross negligence or wiJ]ful misconduct or lack of good faith. The fiduciaries must act as
a "prudent man" for the "exclusive benefit" of the participants. A Trustee or Plan
employee may act or rely upon any of the following:
(i) Any instrument, application, notice, request, signed letter,
telegram or other paper or document believed by him to be genuine and to contain a true
statement of facts and to be signed or sent by the proper person; or
(ii) The advice, opinion, records, reports or recommendations
of any accountant, actuary, administrator, attorney, consultant, co-trustee, investment
agent or investment manager or any other advisor selected by the Trustee with reasonable
care.
(b) Indemnification of Trustee and Plan Em~loyees. The Trustee shalJ
cause any person who is or has served as a Trustee or employee of the Plap to be
indemnified out of the Trust against aU damages, liabilities and expenses incurred by or
impos~d on him in connection with any claim, suit, action or proceeding concerning the
Plan or his acts or omissions as a Trustee or employee thereof, including, without
limitation, legal fees and amounts paid in any compromise or settlement unless such acts
or omissions constitute gross negligence, wilJful misconduct or lack of good faith. Any
indemnification provided herein shall be limited to amounts not collected pursuant to
valid and enforceable liability insurance policies.
To the extent permitted by law, the Trustee, in its discretion, may
also cause the Trust to indemnify any person who is rendering services to the Plan against
all damages, liabilities and expenses incurred by or imposed upon sùch a person in
connection with any claim, suit, action or proceeding concerning the Plan or the acts or
omissions of such a person, including without limitation, legal fees and amounts paid in
any compromise or settlement unless such act or omission constitutes gross negligence,
willful misconduct or lack of good faith.
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5.3 Compensation of Individual Trustee. An individual Trustee shaH not be
paid any compensation from the Trust for his services hereunder, but the Trustee may
receive reimbursement from the Trust for reasonable expenses incurred on behalf of the
Plan or Trust or in connection with its duties hereunder.
5.4 Service in More Than One Fiduciary Capacity. Any individual, entity or
group of persons may serve in more than one fiduciary capacity with respect to the Plan,
the Trust or both to the extent such is permitted by law.
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ARTICLE VI
Control and Management of Trust
6.1 Control of Trust. The Trustee shall be the named fiduciary of the Trust
and shall have the power to control the Trust and to perfonn all such acts, to take all such
proceedings, and to exercise all such rights and privileges, although not specifically
mentioned herein, as the Trustee may deem necessary or advisable to administer the Plan
and Trust or to carry out the purposes ofthe Plan and this Agreement.
6.2 Management of Trust. The management, including the acquisition and
disposition of property comprising the Trust, shall be as follows:
(a) General Authority. The Trustee shall have exclusive authority and
responsibility with respect to the custody and management of the Trust, except to the
extent any such authority has been delegated pursuant to the provisions of subparagraph
(b) or (c) below and subparagraph (f) or (g) of section 7.3.
(b) Delegation of Custody. The Trustee is authorized to delegate
custody of all or any portion of the Trust. Such custodian shall hold the Trust as directed
in writing by the Trustee.
(c) Delegation of Investment Control. The Trustee may appoint one
or more investment managers to supervise and direct the investment and reinvestment of
a portion or all of the Trust in accordance with the provisions of the Agreement and in the
same manner and with the same powers, duties, obligations, responsibilities and
limitations as apply to the Trustee as set forth herein. Any investment manager so
appointed shan be an investment advisor registered under the Investment Advisers Act of
1940, a bank as defined in such Act or an insurance company which is qualified to
manage the assets of employee benefit plans under the laws of more than one state. As a
condition to its appointment, an investment manager shall acknowledge in writing that it
is a fiduciary with respect to the Plan. The Trustee may furnish an investment manager
with written investment guidelines for investment, which guidelines may include
directions with respect to the diversification' of the investments. Any investment manager
shall receive such reasonable compensation chargeable against the Trust as shall be
agreed upon with the Trustee. The trustees may and must monitor the investment expert
and remove, instruct, or restrict the expert ifhis/her work is inadequate.
6.3 Trust Responsibilities. In connection with the management and control of
the Trust, unless the following responsibilities are allocated or delegated in accordance
with the procedures set forth in sections 7.3(f) and (g) or elsewhere herein, the Trustee
shall :
(a) cause the assets of the Plan to be held and administered in trust;
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(b) cause accounts of all investments, receipts, disbursements and all
other transactions affecting all or any portion of the Trust to be maintained; and
(c) pay from the Trust all taxes of any and all kinds whatsoever that
may be levied or assessed under existing or future laws upon, or in respect of, the Trust
or its income.
6.4 Trust Powers. The Trustee shall have such powers as may be necessary to
discharge its responsibilities in managing and controlling the Trust. The Trustee shall
have full and complete authority and control over the Trust unless such authority or
control is allocated or delegated by the Trustee in accordance with the procedures set
forth in sections 7.3 (f) and (g) or elsewhere herein. Any determination made by the
Trustee in the exercise of these powers shall be binding on all persons. In addition to
such powers as are conferred by law or as set forth elsewhere in this Agreement, the
powers of the Trustee in connection with their managing and controlling the Trust shall
include, but shall not be limited to, the following:
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(a) To invest and reinvest all or part of the principal and income of the
Trust, without distinction between principal and income as the Trustee determines, in
such securities or in such property, real or personal, or share or part thereof, or part
interest therein, wherever situated, as the Trustee shall deem advisable, including, but not
limited to, governmental, corporate or personal obligations, shares of stock, common or
preferred, whether or not listed on any exchange, participations in mutual investment
funds, bonds and mortgages, and other evidences of indebtedness or ownership, including
stocks, bonds or other obligations secured by personal property and participations in any
common trust fund established or maintained for the collective investment of fiduciary
funds as set forth herein.
If required by the bank, prior to investing in a common trust fund
the Trustee and the bank maintaining the common trust fund shall execute an agreement
designating the common trust fund and providing that during the time that any part or all
of the Trust is held in such common trust fund the declarations of trust creating -the
common trust fund shall be part of this Agreement; provided that said declarations of
trust comply with the Rules and Regulations of the Comptroller of the Currency, if
necessary, and the laws of any state having jurisdiction thereover and have, where
appropriate, been approved by the Internal Revenue Service.
(b) To sell, convey, transfer, exchange, partition, lease for any term,
mortgage, pledge or otherwise dispose of any and all property, real or personal or to grant
options with respect to any property held by the Trustee by private contract or at public
auction or to surrender for cash value any contracts issued by an insurance company and
held by the Trustee. Any sale, option or other disposition of property may be at such
time and on such terms as the Trustee sees fit. Any sale, option or other disposition of
property may be made for cash or upon credit, or partly in cash and partly on credit. No
person dealing with the Trustee shall be bound to see to the application of the purchase
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money or to inquire into the validity, expedience or propriety of any such sale, option or
other disposition.
(c) To receive, hold, manage, invest, reinvest, improve, repair and
control all monies and property, real or personal, at any time forming part of the Trust.
(d) To purchase and sell contracts or other properties through such
broker or brokers as the Trustee may choose.
(e) To vote or reuain uom voting upon any stocks, bonds or other
securities; to give general or special proxies or powers of attorney with or without power
of substitution; to appoint one or more individuals or corporations as voting trustees
under voting trust agreements pursuant to such voting agreements to delegate to such
voting trustees' discretion to vote; to exercise any conversion privileges, subscription
rights, or other options; and to make any payments incidental thereto; to oppose, or to
consent to, or otherwise participate in, corporate reorganizations or other changes
affecting corporate securities, and to pay any assessments or charges in connection
therewith; and generally to exercise any of the powers of an owner with respect to
property held as part of the Trust.
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(f) To cause any securities or other property to be registered in the
name of the Trust, the Trustee, a custodian or in the name of a nominee without
designating the same as trust property, and to hold any investments in bearer form or
otherwise in such form that title passes by delivery, but the books and records of the
Trustee shall at all times show that all such investments are part of the Trust.
(g) To exercise or dispose of any right they may have as the holders of
any security to convert the same into another or other securities, or to acquire an
additional security or securities, to make any payments, exchange any security or do any
act with reference thereto which they may deem advisable.
(h) To consent to take any action in connection with (including the
deposit of any property with and participation with respect to any protective or similar
committee) and receive and retain any securities or other property resulting uom any
reorganization, consolidation, merger, readjustment of the financial structure, sale, lease
or other disposition of assets of any corporation or other organization, the securities of
which may constitute a portion of the Trust, and the Trustee may delegate to any such
protective or similar committee such power and authority as they may deem proper in the
premises and may pay such portion of the expenses and compensation of such committee
as they deem proper.
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(i) To borrow or raise money for the purposes of the Plan in such
amount, and upon such terms and conditions as the Trustee shall deem advisable; and for
any sum so borrowed to issue the promissory note of the Plan, and to secure the
repayment thereof by creating a security interest in all or any part, of the Trust; and no
person lending such money shall be obligated to see that the money lent is applied to
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Trust purposes or to mqUIre into the validity, expedience or property of any such
borrowing.
(j) To hold cash, uninvested, for such length of time as the Trustee
may determine without liability for interest thereon.
(k) To make, execute, acknowledge and deliver any and all documents
of transfer and conveyance, including but not limited to, deeds, leases, mortgages,
conveyances, contracts, waivers and releases, and any and all other instruments that may
be necessary or appropriate to carry out the powers herein granted.
(1) To renew or extend or participate in the renewal or extension of
any mortgage, upon such terms as may be deemed advisable, and to agree to a reduction
in the rate of interest on any mortgage or to any other modification or change in the terms
of any mortgage, or of any guarantee pertaining thereto, in any manner and to any extent
that may be deemed advisable for the protection of the Trust or the preservation of the
value of the investment; to waive any default whether in the performance of any covenant
or conditions of any mortgage or in the performance of any guarantee or to enforce any
such default in such manner and to such extent as may be deemed advisable; to exercise
and enforce any and all rights of foreclosure, to bid on property in foreclosure, to take a
deed in lieu of foreclosure with or without paying any consideration therefor, and in
connection therewith to release the obligation on the bond secured by such mortgage and
to exercise and -enforce in any action, suit or proceeding at law or in equity any rights or
remedies in respect of any such mortgage or guarantee.
(m) To employ suitable agents, advisors and counsel as they may deem
necessary and advisable for the efficient operation and administration of the Trust and to
charge the expense thereoft? the Trust to the extent permitted by applicable law.
(n) To form a corporation or corporations under the laws of any
jurisdiction, to participate in the forming of any such corporation or corporations or
acquire an interest in or otherwise make use of any corporation or corporations already
formed, for the purpose of investing in and holding title to any property.
(0) To continue to have and to exercise after the termination of the
Plan and until final distribution, all of the title, powers, discretions, rights and duties
conferred or imposed upon the Trustee hereunder, or by law.
13
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ARTICLE VII
Operation and Administration of Plan
7.1 Authority of Trustee. The Trustee shall be the named fiduciary for the
Plan and shall have authority to and shall be responsible for the operation and
administration of the Plan and shall conduct the business and activities of the Plan in
accordance with the provisions of the Plan and this Agreement.
7.2 Plan Responsibilities. The Trustee shall have full and complete authority
and control over the Plan. In connection with its operation and administration of the
Plan, unless the following responsibilities are allocated or delegated in accordance with
the procedures set forth in sections 7.3 (f) and (g), the Trustee shall:
(a) Formulate and adopt a program of benefits consistent with the
purposes of the Plan. Such program of benefits shall be described in an insurance
contract, benefit schedules, employee benefits booklet or other form of written
instrument.
(b) Determine the right of any person to a benefit. In the exercise of
this responsibility, the Trustee shall provide every applicant whose application for a
benefit is denied wholly or partially with a written notice setting forth the reason or
reasons for the denial and any additional information required by applicable law.
Further, the Trustee shall adopt a written appeal procedure which shall provide a claimant
with a reasonable opportunity to appeal a full or partial denial of a benefit application.
(c) Establish and maintain a funding policy and method consistent
with the Plan's objectives and in accordance with any law applicable to the Plan.
(d) Maintain books of account, records and other data as may be
necessary for the proper administration and operation of the Plan, and a record of all its.
transactions and actions taken. All of said books, records and data, shall be available at
the office of the Plan during business hours for inspection by authorized representatives
of the Employer or the Union and by the Trustee.
(e) Prepare, execute, file and retain a copy for the Plan records of all
reports required by law or deemed by them to be necessary or appropriate for the proper
administration and operation of the Plan.
(f) Maintain the books ofthe Plan.
(g) Procure and maintain at the expense of the Plan such bonds as are
required by law, together with such additional bonding coverage as they may determine
for the Trustee, employees of the Plan, any agents acting on behalf of or retained by the
Trustee and persons to whom fiduciary responsibilities have been delegated.
14
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.
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7.3 Plan Powers. The Trustee shall have such powers as may be necessary to
discharge their responsibilities in managing and controlling the general operations and
administration of the Plan. The Trustee shall have full and complete authority and
control with respect to the operations and administration of the Plan unless such authority
or control is allocated or delegated by the Trustee in accordance with the procedures set
forth in subparagraphs (f) and (g) below. Any detennination by the Trustee in the
exercise of these powers shall be binding on all persons. In addition to such other powers
as are conferred by law or are set forth elsewhere in this Agreement, the powers of the
Trustee in connection with their operation and administration of the Plan shall include,
but shall not be limited to, the following:
(a) To amend the program of benefits at any time and from time to
time as deemed appropriate by the Trustee. The Trustee may, in the event collective
bargaining or other agreements to which the Employer is party, provide for different
amounts to be contributed to the Plan by the Employer (or pennit contributions by
Employees), establish various programs or classes of benefits to be paid Participants on
an equitable basis relevant to such different amounts of contributions. The Trustee shall
have full authority to detennine all questions of any nature relating to the benefits to be
provided based on what in their opinion the Plan can reasonably provide after adequate
provision for reserves and costs of administration.
(b) To detennine, from time to time, who shall be Participants, who
shall be eligible for benefits under the Plan; the nature, type, character and amount of
benefits to be provided including the ability to reduce benefits under the Plan to the
extent pennitted by applicable law and the medium (i.e., insurance contract, medical or
hospital service contract, self-funding, maintenance of medical and hospital facilities,
health maintenance organizations or otherwise) by which such benefits shall be provided.
In detennining who shall be eligible for benefits under the Plan, the Trustee may
establish standards for granting or denying such eligibility to Employees.
(c) To extend the coverage of the Plan to the Employer and its
Employees upon such tenns and conditions as the Trustee deems appropriate.
(d) To select, apply for, accept delivery and act as policyholder under
any group insurance policy purchased for the Plan and to exercise all rights or privileges
granted to a policyholder by the provisions of each policy or allowed by the insurance
carrier of such policy, including the right to receive and hold as part of the Trust all
dividends and experience rating refunds or reimbursements of any kind whatsoever,
regardless of the designation thereof, made on any such policy and to cancel any policy
or policies of insurance which they have caused to be issued and may purchase in lieu
thereof other like insurance from another insurance carrier or carriers. The Trustee may
agree with each insurance carrier upon all the provisions to be contained in each policy
and to any alteration, modification or amendment of any policy. The Trustee may take
any action respecting any policy or the insurance provided thereunder which may be
necessary or advisable, in their sole judgment, and no insurance carrier shall be required
to inquire into the authority of the Trustee with regard to any dealings in connection with
15
.
.
.
any policy. Any powers granted to the Trustee under this Agreement with respect to
insurance shall extend to any medical or hospital service contract or to any other means
of providing benefits under the Plan.
(e) To employ such consultants, accountants, counsel, or other persons
as they deem necessary or desirable in connection with the administration of the Plan and
to employ one or more persons to render advice with regard to any responsibility or
power of the Trustee. The costs of such services and other administrative expenses shall
be paid by the Trust.
(f) To designate in writing persons, who are not serving as Trustee, to
carry out fiduciary or nonfiduciary responsibilities or duties of the Trustee, and in the
event of such a designation the Trustee shall not be liable for any act or omission of such
a person.
(g) To construe and interpret the Agreement and the Plan.
(h) To receive úom the Employer, the Participants or their
beneficiaries or dependents or any labor organization which represents employees of the
Employer such information as shall be necessary for the proper administration of the
Plan.
(i) To furnish the Employer such annual reports with respect to the
administration of the Plan as are reasonable and appropriate.
(j) To maintain such bank accounts as they deem appropriate for the
administration of the Plan; provided, however, all checks, drafts, vouchers or other
withdrawals of funds from the Trust shall be signed by the Trustee, or by a person to
whom such responsibility has been delegated.
(k) To receive and review reports of the financial condition and of the
receipts and disbursements of the Trust.
(1) To prescribe procedures to be followed by any persons in applying
for any benefits under the Plan; and to designate in the forms or documents, evidence and
such other information as the Trustee may reasonably deem necessary, desirable or
. convenient to support an application for benefits under the Plan.
(m) To adopt such by-laws, rules, regulations, actuarial tables, forms
and procedures úom time to time as they deem advisable and appropriate in the proper
administration of the Plan, provided the same are consistent with the terms of this
Agreement.
(n) To have a judicial settlement of their accounts and judicial
determination of any questions in connection with their duties and obligations hereunder,
or in connection with the administration or distribution thereof. The costs and expenses,
16
.
.
.
including accounting and legal fees, for such judicial settlement of accounts or other
judicial determination shall be paid by the Plan as a general administration expense to the
extent permitted by applicable law.
(0) To file, from time to time, with the Employer a statement of their
accounts and such other reports as the Trustee deems necessary or appropriate and the
Employer may enter into an agreement approving and allowing such statement, account
or report and any such agreement shall be binding and conclusive upon all persons
whomsoever, and shall constitute a full discharge and acquittance of the Trustee with
respect to the matters set forth in such statement, account or report.
(P) To purchase out of the assets of the Trust, insurance for the benefit
ofthe Plan and/or the protection of the Trustee, Plan employees or other fiduciaries of the
Plan against any losses by reason of errors or omissions or breach of fiduciary duty.
(q) To enter into any and all contracts and agreements for carrying out
the terms of the Plan and for the administration and operation of the Plan and to do all
acts as they, in their discretion, may deem necessary or advisable, and such contracts and
agreements and acts shall be binding and conclusive on the parties hereto and on the
Participants involved.
(r) To borrow money, with or without security, for the Plan.
(s) To extend the time of payment of any obligation and to
compromise and accept either total or partial satisfaction, or write off as uncollectible any
Employer contribution to the Plan or any other indebtedness or other obligation as the
Trustee may deem appropriate, provided such action is consistent with applicable law.
An extension of time of payment, compromise or a decision to write off as uncollectible
shall be deemed appropriate if the Trustee determines that the likelihood of collection or
the anticipated expense of collecting justifies such action.
(t) To have an audit performed, at the expense of the Plan, of the
payroll records of the Employer (at the Employer's place of business) to the extent
necessary to determine whether the proper contributions required to be made to the Trust
have been made; provided, however, if so requested by the Employer, instead of having
such an audit conducted by the Plan's representative or agent, the Employer, at its
expense may cause the firm of independent certified public accountants who regularly.
audit its books to furnish the Trustee with a certified statement addressed to the Trustee
to the effect that they have reviewed such Employer's records and the collective
bargaining agreement requiring contributions to the extent necessary to determine
whether the proper contributions required to be made to the Trust have been made and identifying the nature and extent of any underpayment and the periods involved. Any audit performed by the Employer's firm of independent certified public accountants shall
be at least as comprehensive in scope as the audit procedures utilized by the Plan's
representative or agent in the audits of Employer contributions performed pursuant to this
paragraph. Any such audit shall be limited solely to the information necessary to verify
17
.
.
.
that proper contributions have been made to the Trust, and the Employer shall not be
required to provide any information or documents beyond the scope of this purpose.
(u) To establish and accumulate as part of the Trust a reserve or
reserves, adequate, in the opinion of the Trustee, to carry out the purposes of the Plan.
(v) To receive contributions or payments from any source whatsoever
to the extent permitted by law.
(w) To pay membership dues in educational and other organizations
operated for purposes related to the Plan.
(x) To attend and participate in conferences, seminars and similar
educational meetings, which the Trustee deems helpful to it in the operation,
administration, control or management of the Plan or Trust and to cause payment for all
reasonable expenses therefor by the Trust.
(y) To do all acts, whether or not expressly authorized herein, which
the Trustee may deem necessary or proper in connection with the Plan, although the
power to do such acts is not specifically set forth herein.
7.4 Expenses. Expenses of administering and operating the Plan and Trust
shall be paid by the Plan (unless paid by the Employer).
18
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.
.
ARTICLE VIII
Contributions and Collections
8.1 Contributions to Trust. The Employer's financial obligation to the Plan
and Trust is limited to making continuing and proper payments to the Trust as required
by Council action or written agreement to which the Employer is a party. The Employer
shaH have no liability for funding or paying the benefits provided under the Plan. In no
event shall the Employer, directly or indirectly, receive any refund on contributions made
to the Trust, except in case of a bona fide mistake (and if a refund in such circumstances
is pennitted by applicable law and will not adversely affect the tax-exempt status of the
Trust). Upon payment to the Trustee, all responsibilities of the Employer for its
contributions shaH cease. The Employer's obligation under the coHective bargaining
agreement to contribute to the Trust shaH not be subject to setoff or counterclaim by the
Employer for any liability of an Employee to the Employer. No contributions received
by the Trust shall be deemed wages due to Employees; provided, however, in the event of
the Employer's insolvency or liquidation the preceding shall not act to preclude the
conection of contributions pursuant to a priority anowed for "wages" if the law
recognizes such contributions as "wages" for such purposes.
8.2 Transmission of Reports and Contributions. The Trustee shall establish a
unifonn system with the Employer for the timely transmission of such reports and
contributions, as the Trustee deems necessary, and shan also establish a periodic date on
which such reports and contributions shan be due; provided, any such reporting and
contribution dates so established shall be consistent with the Employer's collective
bargaining agreements.
8.3 DelinQuent Contributions. The Trustee shall immediately notify the
Employer of a delinquency, mistake or discrepancy in its report or contribution. If the
-
Employer refuses or fails to make contributions or a correct report, the Trustee shall have
authority to take anyone or more of the following actions:
(a) Establish rules and regulations providing for liquidated damages to
be added to any delinquent contributions and to take such legal action, including
proceedings at law, in equity or, if the Trustee so chooses to submit the issue, to
arbitration, as in its discretion may be necessary to collect contributions and liquidated
damages assessed by them and to recover from any delinquent contributor on behalf of
the Plan all costs and reasonable attorney's fees incurred in connection therewith.
(b) Terminate the Employer from further participation in the Plan by
giving notice oftermination to the Employer and the Employees of such Employer. Such
notice shall state the cause for termination and shan state the date on which the benefits
provided by the Plan for the Employer's Employees shan cease.
19
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.
.
ARTICLE IX
Controversies and Disputes
9.1 Reliance Upon Records. In any controversy, claim, demand, suit at law,
or other proceeding between any Participant or any other person and the Trustee, the
Trustee shall be entitled to rely upon any facts appearing in the records of the Trustee,
certified to the Trustee by the Employer, any facts which are of public record and any
other evidence pertinent to the issue involved.
9.2 Determination bv Trustee Binding. All questions or controversies, of
whatsoever character, arising in any manner or between any parties or persons in
connection with the Trust or Plan or their operation, whether as to any claim for benefits,
or as to the construction of language or meaning of this Agreement, or the rules and
regulations adopted by the Trustee, or as to any writing, decision, instrument or account
in connection with the operation of the Trust or Plan or otherwise, shall be submitted to
the Trustee or, where Trustee responsibility has been delegated to others, to such
delegates for decision. The decision of the Trustee or its delegates, shall be binding upon
all persons dealing with the Trust or Plan or claiming any benefit thereunder, except to
the extent that such decision may be determined to be arbitrary or capricious by a court
having jurisdiction over such matter.
9.3 Compromise. The Trustee may, in its sole discretion, compromise or .
settle any claim or controversy, and any decision made by the Trustee in compromise or
settlement of a claim or controversy or any compromise or settlement agreement entered
into by the Trustee, shall be conclusive and binding on all parties.
9.4 Right to Obtain Adjudication of Disputes. In the event any question or
dispute shall arise as to the proper person or persons to whom any payments shall be
made he~eunder, the Trustee may withhold such payment until an adjudication of such
question or dispute, satisfactory to the Trustee, in its sole discretion, shall have been
made, or the Trustee shall have been adequately indemnified against loss to its
satisfaction.
20
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.
.
ARTICLE X
Amendments
10.1 Method of Amendment. This Agreement may be amended in writing at
any time as fonows: The Trustee shan submit the amendment in writing to the Employer.
Within 30 days after date of mailing of said amendment, the Employer may present in
writing to the Trustee its objection thereto. If the Employer objects, then the amendment
shan not become effective. If, however, within the aforesaid time the Employer does not
present such objection, then the amendment shall become effective as of the effective
date set forth in the amendment. If the Employer objects to an amendment the Trustee
can submit the amendment to a third party arbitrator whose decision shan be binding
upon all parties.
10.2 Limitation on Amendments. No amendment shan be adopted which alters
the basic purpose of the Plan or Trust, conflicts with any applicable law or government
regulation, causes the use or diversion of any part of the Trust for purposes other than
those authorized herein, retroactively deprives anyone of a vested right or interest,
increases the burdens or obligations of the Employer except to the extent provided herein
or permitted in its conective bargaining or other written agreement or affects the tax-
exempt status of the Trust.
21
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.
.'
ARTICLE XI
Tennination
11.1 Tenn of Plan and Trust. The Plan and Trust shan continue until an
Council directives or agreements providing for contributions to the Trust have expired
and negotiations for extension thereof have ceased. The Plan may be tenninated at an
earlier date by written directive of the Employer, which directive shall be served upon the
Trustee by registered mail. The tennination shall not be effective until 60 days after
mailing of such written agreement to the Trustee.
11.2 Complete Tennination of Plan and Trust. In the event the obligations of
the Employer to make contributions to the Trust shan tenninate or the Plan and Trust
otherwise tenninates, the Trustee shall detennine the disposition of any assets in the Trust
remaining after all expenses of the Plan have been paid; provided that any such
distribution shall be made only for the benefit of fonner Participants and for the purposes
set forth in the Plan. Upon the tennination of the Plan and Trust, the Trustee shall
continue in such capacity for the purpose of dissolution of the Trust with full powers as
herein provided and may execute any and all instruments which may be required. The
Trustee may defer any distribution upon tennination pending receipt of a favorable
detennination letter from the Internal Revenue Service that the tennination win not
adversely affect the tax-exempt status of the Trust.
22
ARTICLE XII
.
General Provisions
12.1 Title to the Trust. Title to the Trust shall be vested in and remain
exclusively in the Trustee and no Employer, Employee or any beneficiary shall have any
right, title or interest in the Trust nor any right to contributions to be made thereto, nor
any claim against the Employer on account thereof, except only as provided ITom time to
time by this Agreement or by any group insurance policy purchased hereunder and then
only to the extent ofthe benefits payable ITom such policy or out of the Trust.
12.2 Liability of Employer. The Employer shall not be responsible for the acts
ofthe Trustee or for the debts, liabilities, obligations or insufficiency ofthe Plan or Trust.
12.3 Nonalienation of Benefits. The Trust shall not be subject in any manner to
anticipation, alienation, sale, transfer, assignment, pledge, encumbrance or charge by any
person other than the Trustee and its duly authorized representatives, and by such Trustee
or representatives, only to the extent and for the purposes as herein specifically provided.
.
12.4 Prohibition of Diversion of Trust. It shall be impossible by operation of
the Trust or by its natural termination, by power of revocation or amendment, by the
happening of any contingency, by collateral arrangement or by any other means, for any
part of the corpus or income of the Trust or any funds contributed thereto to be used for,
or diverted to purposes other than the exclusive benefit of Participants, former
Participants, their beneficiaries or dependents. No part of net earnings of the Trust shall
inure (other than benefit payments as outlined above) to the benefit of the Employer, or
any individual; provided, however, a contribution made by the Employer as the result of a
mistake may be returned to the Employer if the Trustee so direct provided the repayment
is not prohibited by applicable law and will not adversely affect the tax-exempt status of
the Trust.
12.5 .Incompetency. In the event it is determined that any person entitled to
receive benefits is unable to care for his affairs because of mental or physical incapacity,
the benefits due such person may be paid to his legal guardian or conservator, or to any
relative by blood or by marriage to be used and applied for the benefit of such person.
Payment to such legal representative or relative of the persons on whose account benefits
are payable sh,!ll operate to ~ischarge the payor from any liability to such person or to
anyone representing him or his interest and the Trustee shall have no duty or obligation to
see that the funds are used or applied for the benefit of such person.
.
12.6 Information to be Furnished by Employer. The Employer shall furnish the
Trustee such information as the Trustee may require in connection with the
administration of the Plan. In the event of an alleged discrepancy in Employer
contributions to the Trust or in any other data required ITom the Employer, the Trustee
shall notify the Employer in writing of such alleged discrepancy and the period of time
that the discrepancy is claimed to cover. On receipt of such written notice, the Employer
23
.
shall promptly furnish to the Trustee any data requested that pertains to such alleged
discrepancy.
12.7 Merger. The Trustee is hereby authorized to merge the Plan and the Trust,
including the monies on deposit with any insurance carrier, or any portion thereof, with
another health and welfare plan (in which either this Plan or the other plan may be the
surviving plan), provided that said merger and transfer of assets in connection therewith
shall be contingent upon receipt of a favorable determination letter from the Internal
Revenue Service with respect to the continued qualification of the surviving health and
welfare plan and trust after effecting such merger.
12.8 Notice and Delivery of Documents. Any notice required to be given
hereunder by mail shall be deemed to have been given as ofthe date of posting to the last
known address of the addressee.
12.9 Gender. Number and Headings. Wherever any words are used herein in
the masculine gender they shall be construed as though they were also used in the
feminine gender in all cases where they would so apply, and wherever any words are
used herein in the singular form they shall be construed as though they were also used in
the plural form in all cases where they would so apply. Titles of articles and headings of
sections and subsections are inserted for convenience of reference. They constitute no
part of this Agreement and are not to be considered in the construction hereof.
. 12.10 Construction. This Agreement is created and accepted in the State of
Wisconsin. All questions pertaining to is validity or construction not otherwise
preempted by federal law shall be determined in accordance with the laws of the State of
Wisconsin. If any provision contained in this Agreement or in any collective bargaining
agreement pursuant to which this Agreement is created should be held unlawful, such
provision shall be òf no force and effect and this Agreement or any such collective
bargaining agreement shall be treated as if such proyision had not been contained therein.
12.11 Counterparts. This Agreement may be executed in any number of
counterparts, each of which shall be deemed an original, but all of which shall constitute
one and the same agreement.
IN WITNESS WHEREOF, the undersigned, as the Trustee of the City of
Muskego Retiree Health Trust, does hereby accept the trust created hereunder and agree
to perform the duties, responsibilities and obligations under this Agreement as of the day,
month and year first above written.
.
(- /
')
ÁJ{~~ ~(i(+I Lt. Craig Si ~
Lt.
24
2007
POUCE DEPARTMENT LONGEVITY CONTRIBlITIONS FOR 1007
DATE PREPARED 11114107
Acc.." M, 510,00,00,00.2635
BECINNINC JANUARY - APRlL- JULY- OCT- ALLOCATE 39082.00
EMPLOYEE. STATUS HIRE DATE NAME JOB DESCRIPTION BALANCE JAN 11107 MARCH JUNE SEPT DEC TOTAL BALANCE TOTAL
',32 . Hours Sick
11-1761 08119/85 ADAMCZYK. DAVID PATROL OFFICER 7.218.58 116.95 75.00 7500 7500 61.50 7,733 03 676,07 8,40910
170951.00 10I04IO6 BECK, ANGELA N, PATROL OFFICER 180,61 180,61 1579 196.41
11~146 01/19/87 CONSTANTINEAU,DAVID LIEUTENANT 6,934.n 181.16 70.00 75,00 75,00 61.50 7,499.38 655.64 8,155.01
11-8115 06/05;00 DIEDRICH. SHAWN POUCE UAlSON 1,656.51 239 96 30,00 30.00 30,00 1500 1,011.47 175,86 1,187.33
11-5316 01/01100 OORNBACH. CHAD SERGEANT \,673,88 145.99 3000 30,00 3000 15.00 1,03487 177.90 1,21277
1I~749 01/19/87 ESSER. TIMOTHY PATROL OFfICER 6,734,78 907.81 70.00 75.00 75.00 6150 7,91509 69186 8,617.95
11,7641 01121100 FANDRE,RYAN PATROL OFFICER \,638.86 116,95 30.00 30.00 30.00 15,00 1.98081 173.18 1,15399
11-84-<< 07/11/06 FONS, NICHOLAS R PATROLOFFICER 180.62 18061 15.79 196.41
11-3355 DISABILITY 82/18/97 FULLER. JEFFIREY PATROL SERGEANT 3,15\.42 3,15\.42 275.52 3,426.94
11,9336 01101180 GEISZLER PAUL POue[ CHIEF 9,854.83 1.468.50 75.00 75.00
' 7500 62,50 11,61083 1.015.09 11,615.91
11-8678 04109/96 HENDRICKSON, CANDACE POLICE LIAISON 3,396,43 139.96 45.00 45.00 45.00 37.50 3,808.89 333.00 4,14\.89
lI..m TERMINATED 05104I1I7 HENDRICKSON,DA VlD POLICE LIAISON 5,699.40 5,699,40 498.28 6.197.68
11-0093 03105105 HEUSDENS, ERIN PATROL OFFICER 190.91 199.36 390.17 3411 424,39
11-9046 09103102 JOHANNIK, STEVEN PATROL OFFICER 880.66 226.95 1000 1,117,61 9858 1.116.19
11-1394 RETIRED OVI5f7Ø JOHNSON, JOHN POLICE CHIEF 11,162.19 11.\62,19 975.117 12,138,05
11-4951 10115105 JOHNSTON, NA TILlE L - PATROL OFFICER 190.9\ 199.36 390,17 34.11 414,39
11-9083 04115105 JONES, WILLIAM I. PATROL OFFICER 190,91 199.36 39017 34.11 414.39
11-4026 06106183 KAEBISCH, JAMES LIEUTENANT 7,987.79 945,32 75.00 75,00 75.00 61.50 9,210.61 806.12 10,026.73
11-1719 06118196 KRAUS, ANDREW LIEUTENANT 3,093,13 14830 45.00 45.00 45.00 37.50 3,514.03 307.21 3,811.15
11-6346 RETIRED 08IZ7n9 KUKOWSKI, STEVEN STAfF SERGEANT 8,450.27 8,450.27 738,78 9,189,04
11-9094 031OW1 KUSPA, ROBERT J. SERGEANT 5,114.01 1,063,48 50.00 60,00 60.00 50,00 6,397.49 559.31 6,95680
11-1754 01/14/85 LATOUR,JOHN CAPTAIN 7,810.89 1,101.31 75,00 75,00 75.00 62,50 9,309.70 813.91 10,12361
11~733 04105/99 LEON, GARY CR OFFICER 1,146,31 139.96 30.00 30,00 30.00 15.00 1,60 1.17 117,42 2,818.69
11-<<>40 06101100 L YNKlEWlcz, PETER PATROL OFFICER 1,311.94 116,95 30.00 30,00 3000 15.00 1,663.89 145.47 1,80936
11-7013 05115/95 MESICH, JOHN SERGEANT 3,770.01 16463 45.00 45,00 45.00 3750 4,107.14 367.81 4,574.96
11-8133 01/10105 MONREAL, JEFFRY PATROL OFFICER 190,91 199.36 390,17 34,11 414.39
11-1510 07115/85 MOSER. CRAIG CAPTAIN 7,581.69 1,116.71 75,00 75,00 75.00 61,50 8,995,90 786.48 9,781.38
11-3488 11/16184 MROTEK. GARY PATROL OFFICER 7,306.74 907,81 75.00 75,00 7500 6150 8,502.05 74330 9,145.35
11-1918 0610 1m MURPHY, JAMES PATROL OFFICER 8,744,44 907.81 75.00 75.00 75.00 61.50 9,93975 868,99 10,808.74
11-4188 08105/85 NELSON, TODD PATROL OFFICER 7,218.94 12695 75.00 75.00 75.00 6250 7,74339 67698 8,410.36
11-0870 12106193 NOWICKI, ERIC POUCE LIAISON 4,185.33 139.96 4500 45,00 45,00 37.50 4,69779 41071 5.10850
11,1947 01101/03 ONDRICKA. JASON P PATROLOFACER 643.10 11695 87015 7607 94612
11-1887 01/15190 RAKERS, MICHAEL PATROL OFFICER 5,870.11 116.95 6000 60.00 6000 5000 6,317.06 553.15 6,88011
11-8784 04115191 RENS, RICHARD LIEUTENANT 5,610.76 1.11616 60.00 6000 60.00 50.00 6,966,91 609.09 7,57601
11-5955 03106/0 1 ROZESK\, JAMES PATROL OFFICER 1,141.74 216.95 30.00 30.00 3000 15.00 1,583,69 138.46 1,711.14
11-5686 TERMINATED 0411)1115 SCHILLING, THOMAS INVESTIGATOR 6,387.65 6,387,65 558,45 6,946,09
. 11-7110 09118106 SHAW, ANN M. PATROL OFFICER 180.61 180,61 1579 19641
11-9614 10111192 SIMUNCAK. CRAIG LIEUTENANT 4.821.45 181.54 4500 45.00 45.00 47.50 5,19149 461.70 5,755.20
11.1037 01/14185 W ALEJEWSKlJOHN PATROL OFFICER 7,364,51 907,81 75,00 75.00 75.00 61.50 8,559.83 748.35 9,308.19
11-5083 TERMINATED 01131105 WERNER. MELISSA PATROLOmCER 190,91 19936 0.00 0,00
11"049 01131105 WESTPHAL. STEPHEN PATROL OFFICER 190.91 19936 39017 3411 414.39
TOTALS 168,045.75 16,398.80 1.390.00 1.410,00 1,410.00 1105.00 189,469.18 16,564.59 206,03387
Bri Balance Allocabon 16,564.59
Tou1 16,56459
Grand Total 168,045.75 16,398.80 1,390,00 I 1.410.00 1,410,00 1,205,00 (0.00) ZO6,O33J17
Note: Chccb _. S 17,788.80 S 1,4'0,00 S 1,410,00 (1,105,00)
Amount Due
.
Bri Bal-=:
St. Fnacio
Begianiøg BaI..x 28,415.87
Add DeposiIs:
City Chccb 10,608.80
I1II=IIDep 1981,61
Less Wì1b<bw.Js'
-
-
EudBaI..x 51,007,19
PersbiÞc
Begianiøg BaI..x 139,619,88
DeposiIs -
~ 14,191.70
Less Wi_.:
FccsICbonsc io V..." -
End Balooa: . Principal 153,811.58
GnadT<<oI 1Of,1IZ8..87
Police Health Fund,xls
.
.
.
MEMORANDUM OF AGREEMENT
NOW COME the City of Muskego ("City") and the Muskego Police Association
("Association") and stipulate and agree as follows:
1. Article 12, Section 8 of the Parties' collective bargaining agreement is
deemed amended to provide that all contributions due to the
Longevity/Sick Pay/Health Premium Fund shall be paid, instead, to the
Security Benefit Group Healthcare Reimbursement Account (HRA) Trust
for Public Sector Employees - Missouri, Illinois and Wisconsin;
2. The City of Muskego and Muskego Police Association Retiree Health
Trust shall be amended to become the City of Muskego Retiree Health
Trust as stated in Exhibit A attached to and made part of this
Memorandum of Agreement;
3. The Association concurs in the Trust amendments reflected in Exhibit A
and the removal of any Trustee appointed by the Association;
4. As part of the changes in benefit programs stated above, the assets of the
Trust attributable to contributions made on behalf of employees
represented by the Association who, by this Memorandum of Agreement,
become participants in the Security Benefit program shall be transferred
from the Trust to the Security Benefit program;
5. All actions set forth in this Memorandum shall be effective January I,
2008.
Dated this 11 d~y of D A.cJ -, 2007.
/2-} It!{ 10 7
,
Date
1)/rr4 ì'
Date