92-02 OrdinanceRECORD OF ORDINANCES
Dayton Legal Blank, Inc. Form No. 30043
Ordinance No. 92-02
Passed
AN ORDINANCE AUTHORIZING THE CITY OF
DUBLIN TO PICK UP THE STATUTORILY REQUIRED
CONTRIBUTION TO THE PUBLIC EMPLOYEES
RETIREMENT SYSTEM OF OHIO FOR THE CITY
MANAGER OF THE CITY OF DUBLIN PURSUANT TO
42 U.S.C.A. §414(h)(2), AND DECLARING AN
EMERGENCY
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WHEREAS, pursuant to federal and state law, the employees of the City of Dublin could
defer the federal and state income taxes on a portion of their wages or salaries should the City
of Dublin "pick up" (assume and pay) the statutorily required contributions by such elected
officials and covered employees to the Public Employees Retirement System of Ohio; and
WHEREAS, the City of Dublin desires to "pick up" the statutorily required contributions of
the Dublin City Manager; and
NOW, TREFORE, BE IT ORDAINED by the Council of the City of Dublin, State
of Ohio, of the elected members concurring as follows:
Section 1. Effective August 5, 2002, one hundred percent (100%) of the statutorily required
contributions to the Public Employees Retirement System of Ohio shall be "picked up," as
a fringe benefit, by the City of Dublin for each person within the class established in Section
2 herein. This "pick up" by the City of Dublin is, and shall be designated as public employee
contributions and shall be in lieu of contributions to the Public Employees Retirement System
of Ohio by each person within the class established in Section 2 herein. No person subject
to the "pick up" shall have the option of choosing to receive the statutorily required
contributions to the Public Employees Retirement System of Ohio directly instead of having
it "picked up" by the City of Dublin or of being excluded from the "pick up."
The City of Dublin shall, in reporting and making remittance to the Public Employees
Retirement System of Ohio, report that the public employees' contribution for each person
subject to the "pickup," as established in Section 2 herein, has been made as provided by the
Ohio Revised Code.
Section 2. The "pick up" by the City of Dublin provided by this Ordinance shall apply to
all persons that are employed as the City Manager of the City of Dublin who are or
become contributing members of the Public Employees Retirement System of Ohio.
Section 3. Under the Fringe Benefit Method of Employer "pick up," salary is not modified.
The City of Dublin shall pay one hundred percent (100%) of the statutorily required eight and
one-half percent (8.5%) contribution to the Public Employees Retirement System of Ohio for
each person within the class established in Section 2 herein.
Section 4. The Director of Finance is hereby authorized and directed to implement the
provisions of this Ordinance to institute the "pick up" of the statutorily required contributions
to the Public Employees Retirement System of Ohio for those persons reflected in Section 2
herein in order to enable them to obtain the federal and state tax deferments and other
benefits.
Section 5. This ordinance is declared to be an emergency measure necessary for the
immediate preservation of the public peace, health, safety or welfare, and for the further
reason that Council desires to execute a contract with the City Manager which includes such
pick-up of the statutorily required contributions to the Public Employees Retirement System
of Ohio. Therefore, this ordinance shall take effect and be in force upon passage.
Passed this , 2002.
Mayor -Presiding Officer
Att /.~ r, r ~~,~~~
Clerk of Council ~ ~,~
I hereby certify that copies of this
Ordinance/Resolution were posted in the
City of Dublin in accordance with Section
731.25 of the Ohio Revised Code.
~, Cl of Council, Dublin, Ohio