EXHIBIT 1-A

RESOLUTON NO. 2005-09

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE

MONTEREY PENINSULA WATER MANAGEMENT DISTRICT

AMENDING THE DISTRICT PERSONNEL RESOLUTION

EMPLOYER PICKUP RESOLUTION

PRE-TAX PAYROLL DEDUCTION PLAN

FOR SERVICE CREDIT PURCHASES

(CONTRIBUTION CODE 14)

WHEREAS, the Board of Administration of the California Public Employees’ Retirement System (CalPERS) at the April l996 meeting approved a pre-tax payroll deduction plan for service credit purchases under Internal Revenue Code (IRC) section 414(h)(2); and

WHEREAS, the Monterey Peninsula Water Management District has the authority to implement the provisions of the IRC section 414(h)(2) and has determined that even though implementation is not required by law, the tax benefit offered by this section should be provided to those employees who are members of CalPERS; and

WHEREAS, the Monterey Peninsula Water Management District elects to participate in the pre-tax payroll deduction plan for all employees in the following CalPERS coverage groups:

All Miscellaneous Coverage Groups

NOW THEREFORE, BE IT RESOLVED:

I. That the Monterey Peninsula Water Management District will implement the provisions of IRC section 414(h)(2) by making employee contributions for service credit purchases pursuant to the California State Government Code on behalf of its employees who are members of CalPERS and who have made a binding irrevocable election to participate in the pre-tax payroll deduction plan. “Employee contributions” shall mean those contributions reported to CalPERS which are deducted from the salary of employees and are credited to individual employee accounts for service credit purchases, thereby resulting in tax deferral of employee contributions.

II. That the contributions made by the Monterey Peninsula Water Management District to CalPERS, although designated as employee contributions, are being paid by the Monterey Peninsula Water Management District in lieu of contributions by the employees who are members of CalPERS.

III. That the employees shall not have the option of choosing to receive the contributed amounts directly instead of having them paid by the Monterey Peninsula Water Management District to CalPERS.

IV. That the Monterey Peninsula Water Management District shall pay to CalPERS the contributions designated as employee contributions from the same source of funds as used in paying salary, thereby resulting in tax deferral of employee contributions.

V. That the effective date for commencement of the pre-tax payroll deduction plan cannot be any earlier than July 1, 1996, or the date the completed resolution is received and approved in CalPERS, whichever is later.

VI. That the governing body of The Monterey Peninsula Water Management District shall participate in and adhere to requirements and restrictions of the pre-tax payroll deduction plan by reporting pre-tax payroll deductions when authorized by Cal-PERS for those employees of the above stated Coverage Groups who have elected to participate in this plan.

On motion of Director ____________, and second by Director _____________, the foregoing resolution is duly adopted this 17th day of September, 2005, by the following votes:

AYES:

NAYES:

ABSENT:

I, David A. Berger, Secretary of the Board of Directors of the Monterey Peninsula Water Management District, hereby certify that the foregoing is a full, true and correct copy of a resolution duly adopted on the 17th day of September, 2005.

Witness my hand and seal of the Board of Directors, this ______ day of ______, 2005.

__________________________________

David A. Berger, Secretary to the Board

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