R-338 - 12/14/1982 - BOARD - Resolutions Supporting Documents YR 3-39
OAK BROOK. POUCE DEPARTMENT
I] 0
OAK BROOK,ILL.
Police Pion Board and
TO: All Sworn Police Personnel FROM:. Police Representative Committee
. Contributions t ��eRF�Regarding Seofie�nber+ 17, 1982 �
SUBJECT. DATE
An item that was discussed with the Village Board Trustees at the recent meeti
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The Village of Oak Et mirsic will continue to inalce it's oorrbc.illitions to the pension
fund based up9e1, the salary of the eartployees and any educational incentive
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the eniployee s entitled to.
The ale on the reverse side is for an ea)plc)yee in the 20% federal i.ricaae tax
bt'acloat eal"fl ,ing $26 000 annually. Kathy Gregory will be happy to assist you in
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calculating your inc/ividual savings, if you desire.
' Mliso
cc: Ken Omm : , Villa:We Manager' ,
Kathy es tx',Jr, Firer:elf, Officer
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•/VILLAGE OF OAK BROOK MINUTES 3 ptember 28, 1982
w1 -an
V. OLD BUSINESS:
A. 35th Street Reconstruction - Oakmont Centre (West of Route 83 -
St. Paschal Drive to St. Stephens Green)
Trustee Congreve moved, seconded by Trustee Rush ,..
As per the Intergovernmental Agreements authorized at the Regular Meeting
of August 24, 1982, that the reconstruction plans and specifications as
prepared by Epstein Civil Engineering, Inc., be approved, waiving com-
petitive bidding due to the emergency like nature of this street project,
and award the contract to the lowest responsible bidder, Central Blacktop
Company, Inc., in the amount of $151,406.75; and further that this portion
of 35th Street be temporarily closed during construction.
Roll Call Vote: Ayes: Trustees Congreve, Lurie, Listecki, Philip, Rush,
Watson and President Cerne.
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Nays: None
So Ordered.
B, Taxi Cab License:
Tabled at the Regular Meeting of September 14, 1982.
'Currently there are no licensed taxi cabs operating in the Village of
Oak Brook. .
Trustee Imrie moved, seconded by Trustee Philip ...
To authorize the issuance of the four (4) existing taxi cab licenses to
American Taxi Dispatch, Inc., and that staff review Section 8-47 of the
Code of Ordinances relating to the number of authorized licenses.
Voice Vote: all present, in favor. So Ordered.
C. sports Core - Removal of Show Arena:
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The existing showground spectator stands have gravely deteriorated and
are no longer being used.
Tructee Philip moved, seconded by Trustee Congreve ...
To allow the Fire Department to burn the structure and that the Oak
Brook Landscaping Company be authorized to remove the debris and clean-
up afterward at a cost of approximately $400.00.
Voice Vote: all present, in favor. . So Ordered.
D. Butler National Golf Club Subdivision - Final Plat:
Trustee Congreve moved, seconded by Trustee Listecki ...
That at the request of the Attorney for the applicant, that this matter
be deferred until the next Regular Meeting of October 12, 1982.
Voice Vote: all present, in favor. So Ordered.
E. Report of , :tivities:
• 1. Fineace & Library - Trustee Rush - The Library has extended hours.
The investment policy of the Village is strong.
Personnel - Trustee Listecki - Possibility of employee contributions
iJ to Police & Fire Pension Funds to qualify for deferrment from taxable in-
come for that year was discussed.
Truitt*.i tted *. •i Ii"4: j .
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80 Ordered.
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I Li., OF OAK K I,
. 1200 OAK BROOK ItOAD
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OAK $ROOK, ILLINOIS
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December 14, 1982
111 TO: Sgt. Vincent Arti - Police D oPa
i k-U1 - Ela�ee Contributions
Police en's Pension Fund
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the flip Inge Board at their hoard meeting of Tuesday, Decewlaer 14, 1982'passed
and approved * solution 4-338 as prepared hi"Attorney Brachia. relative to the suthori-
sati a► a the ;Village of Oak as
to pick-cep employee contributions to the Police II!
and lire .Penaioa Funds-
Attssusd• herewith th is a copy of Resolution R-338 for your records. ` Should" 'the
Internal 8ev+ista �e Service or the Federal courts rule that. thstoe contributions
shall not be. included as gross Income of the policemen involved the Village will
t en begin t pack up the employee contributions. Until such a time that.a
ruling is'distributed otr made available to the Village* the Village will continue i,
to withhold'federal`:and state income tax on these contributions.
Re pec ally, "
'" .h G. Carmignani
Matte Nanager
/cak
Attch.
cc: John D. Brachia - Village Attorney
Carol Craeiearr►ssa, - Payroll
• gtthleeu`Gregory - Finance Officer
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:i , ., $ ,.5_ l tl 1 ` ,ice $
b ._ r,.� , _ � e < .; .,,a of•^.' ro �l a, �,� � `�� }v o� � �` ,.
C 1,;*. •qt^' 4.R y �i sa ,t "q"_,>.wim:'y ��.' ' • Y° J"d
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VILLAGE Of OAK BROOK
1200 OAK BROOD LOAD •
OAK $ROOK, ILLINOIS :_
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D.c er 13, 1982 '
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TO: Lt. Fatter. Fire mas t
s B loyer Pick Up - Raployse Contributions
l��a Pens Fund II
Village .Board at 'their.Board meeting of Tuesday, Dsce ber 14, • 982 pressed
armed approved Resolution 1-338 as prepared by Attorney Brecbin relative. to^the . li
asethorisetion of the Village of` Oak Brook to pick-up byes :contributions
to the Police and Fire'Pens Funds
tta herewith is a copy of Resolution R 338 for your records. Should the
Intel Revenue Service or the Federal courts "rulea;ahat these contributions 1I
swill not be include as gross inco se of the f ixebetx Involved ,the Village �►i11
then begin to pick--up?the eaployee contributions. pniti1:such:.a Litre tlut a
ruling g is distri�buted<or to ds. available to the Village, t e Village Will continue
to withhold hhol d Federal d state incose tax on these contributiotia.
fully,. I�.
eth 0. Garaignani
Village Manager
Inc
Attch
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cc: John H. Breehia - 9i loge Attorney
Carol Grasmere*** - Payroll
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• hieeo Gregory +- Finance Officer
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Wg-332
VILLAGE F OAK BROOK '
MINUTES OF THE REGULAR MEETING
December 14, 1982
MEETING CALL:
The Regular Meeting of the Board of Trustees was called to order at 7:30 P.M.
by President Came in the Samuel E. Dean Board Room of the Village Commons.
I. ROLL CALL:
PRESENT: President Nance F. Carne
Trustees George Congreve
Walter Imrie
Robert Listecki
Arthur Philip
Joseph Rush
William Watson
ABSENT: None
II. APPROVAL OF MINUTES:
Trustee Philip moved, seconded by Trustee Congreve ...
That the Minutes of the Regular Meeting of November 23, 1982 be approved
as corrected and waive reading of same.
Voice Vote: all present, in favor. So Ordered.
III. ORDINANCES, RESOLUTIONS VARIATIONS PLATS ETC.:
A. ORDINANCE NO. 0-331 - AN ORDINANCE AMENDING ARTICLE II OF CHAPTER 14
OF THE CODE OF ORDINANCES OF THE VILLAGE OF OAK BROOK RELATIVE TO
RECREATIONAL FACILITIES.
Proposed Ordinance was presented as directed at the Regular Meeting of
November 23, 1982.
Trustee Philip moved, seconded by Trustee Congreve ...
To approve Ordinance G-331 as presented and amended, to reflect no increase
in Resident rates.
Roll Call Vote: Ayes: Trustees Congreve, Imrie, Listecki, Philip, Rush,
Watson and President Cerne.
Nays: None
So Ordered.
B. RESOLUTION NO. R-339 - 1983 PERMIT RESOLUTION.
Proposed Resolution executed annually for construction on State Highways
and forwarded to Illinois Department of Transportation.
Trustee Congreve moved, seconded by Trustee Philip .,.
To approve Resolution R-339 as presented.
atoll Call Vote: .:Ayes: Trustees Congreve, Imrie, Listecki, Philip, Rush,
Watson and President Cerne.
allays: None
8o Ordered.
CPRESOLUTION NO. R-338 - A RESOLU&!ON AUTHORIZING THE VILLAGE OF OAK BROOK
UP 9. i S RED BY THE t,!: S PENSION CODE
?ruatee :Listeoki moved, seconded by Trustee Istria ...
'To. prove Resolution R-338 r presented.
41011;Oeil Valet merest Trustees OsnOreve, lan e, Listecki, Philip, Mush,
Mattson toad President Carne.
rs: Ilene so Ordered.
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JUN 2 2 1983
`t
ou .yr+' VILLAGE OF OAK BROOK, H.
V1 LLAGE OF OAK BR .0O MINIITRA•['ION
1200 OAK BROOK ROAD
OAK BROOK, ILLINOIS
654-2220
June 20, 1983
MEMO TO: All Members of the Police & Fire Pension Funds
SUBJECT: Contributions - Police & Fire Pension
The Village of Oak Brook has received a notification from the Department of the
Treasury, Internal Revenue Service, dealing with the request on behalf of the
Oak Brook Policemen's Pension Fund and Oak Brook Firemen's Pension Fund requesting
a ruling Concerning the federal income tax treatment of contributions to both of
those plans.
The ruling dated 24 May 1983 concludes amounts picked up by the employer will be
taxable to the recipient upon their distribution, either through a retirement
pension or a lump sum payment.
Effectively, the Internal Revenue Service has concluded that the action taken by
the Village and the Pension Boards would, qualify all of the employees to defer
tax layment on that portion of the salary which is related to funding the pension
program. With this statement from the Department of the Treasury the Village will
begin to implement the deferred payment with the first paycheck in July,
dated July 7, 1983. You will note e. reduction in the amount withheld in your
check for Federal Withholding Tax.
If you have any specific questions relating to this program please discuss those
questions with your Department Heads or with Kathy Gregory and Carol Gramarossa
of the Finance Department.
pect ul
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K- .eth G. Carmig. .ni
Vil :ge Manager
KGC/cak
cc: President and Board of Trustees
John H. Brechin - Village Attorney
Kathleen A. Gregory - Finance Officer
Carol Gramarossa - Finance & Accounting Department/Personnel
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� Department of the'i'reasury 1
Mel .
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Person to Comsat:
A. . ler.:" �" 1 .a••.•e-• Mr. Tr r enc Kelly Contact- one rammw.
IteiViroVektiglike to:
OP:E:EPsTs 1
p Mr. John Brechin 2 4 1lAT
1200 oak Brook Road T
Oak Brook, Illinois 60521
Dear Mr. Brechins
The enclosed copy of a letter is sent to you under the provisions
of a Power of Attorney, Authorization and. Declaration, or other proper
authorization currently on file with the Internal Revenue Service. ,f
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Sincerely yours,
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• S.A. Greer �.
Acting Chief, Employee Plans
Enclosure", Technical Branch
Cow or letter �
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' Wilibin0104.O.C. Wilt4 111.11111 Vtev.4.711
WAN"A34g ! !.!
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. Village of Oak Brook Hr. T. Kelly li
1200 Oak Brook Road
Oak Brook, Illinois • 202--5 +6-492, •
OP: :EP.T:1
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24 MAY 1983
•Le
State A .. Illinois
Municipality H . Village of Oak Brook !'
Plan X to, Oak Brook Policemen's Pension Fund
. Plan Y Oak Brook Firemen's Pension Fund
Gentlemen: : •
. This is in response to your letter of November 16, 1982, in which your
authorized representative requested a ruling concerning the federal income I, •
. tax treatment of certain contributions. to Plan X and Plan Y.
The facts and representations submitted in your request are incorporated .
into this ruling by reference.
Concerning your two ruling requests (two for each Plan), we conclude as
. follows:
1. Ile part of the amount of the pick-up by Municipality Ho .
• as employer, is includible in the gross income of the employee
of hinicipality Hon whose behalf the pick-up is made for the
• taxable year in which the pick--up is made with respect to Plans .
X and Y. ! .
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. 2. Employee contributions picked up by the employer are to
be treated as employer contributions. Such contributions are
. excepted from the definition of wages set forth in section
3401(e)(12)(A) of the Internal Revenue Code (Code). No part .
of the amount of the pick up by lk*nicipa1ity M constitutes •
wages for federal income tax withholding purposes in the taxi
able year in which contributed to Plan X and Flan Y. .
. Amounts picked up:by the employer will be taxable to.the recipient upon
their distribution either through a retirement pension or a lump sum. payment.
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The above rulings are based on the assumption that Plan X and Plan Y will
be qualified under. suction .401(a) df the Code and related trusts will be tax-
exempt under section 5O1(a)'of the Cade at the dime Of the above described
. transactions. ;
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grA,
Vills8e of. Oak Brook
A copy of this letter has been sent to your authorised representative
In nccordancs with the pow r of attorney on file with this office.
Sincerely yours,.1:s„....pt,
S.A. Greer
Acti.tt Chief, Employee Flans
Technical Branch.
Enclosures
Copy of deleted latter
Notice of Intention to Disclose
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Internal Revenue Service e artment of the Treasury
III
I tOqt�. o lob II
Washington. DC 20224 lI
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. Pot::otLI0(n�act:
R , ' v ',..t.,, t � Mr. &e y i
Rotor Rattly to:
OP:E:hP:T:1
()Ate. 2 4 MAY 1983
'This aoce)t;. nt may not be ',iota or t` .tt
Legend as rect . Seetiott 10)( ) of ►hto
'' ' lax Revenue Code.'
State A .xf ': .AA _
Municipality M : w � 44 ��
• Plan X '.
Plan Y .-„
Gentlemen:
This is in response to your letter of November 16, 1982, in which your
authorized representative requested a ruling concerning the federal income
tax treatment of certain contributions to Plan X and Plan Y.
The facts and representations submitted in your request are incorporated
into this ruling by reference.
Concerning your two ruling requests (two for each Plan), we conclude as
follows:
1. No part of the amount of the pick-up by Municipality M,
as employer, is includible in the gross income of the employee
of Municipality M on whose behalf the pick-up is made for the .
taxable year in which the pick-up is made with respect to Plans
XandY.
' 2. . nployee contributions picked up by the employer are to
• be treated as employer contributions. Such contributions are
excepted from the definition of wages set forth in section
3401(a)(12)(A) of the Internal Revenue Code (Code). No part
of the amount of the pick up by Municipality M constitutes
wages for federal income tax withholding purposes in the tax-
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able year in which contributed to Plan X and Plan Y.
Amounts picked up by the employer will be taxable to the recipient upon
their distribution either through a retirement pension or .a lump awn payment. 1
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The above rulings are based on the assumption that Plan X and Plan Y will
be qualified under section 401(a) of the Code, and related trusts will be tax-
' exempt under section 501(a) of the Code at the time of the above described ;;
transactions.
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A copy of this letter has been sent to your authorized representative II
in accordance with the power of attorney on file with this office.
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Sincerely yours,
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: . 5 /1.421.1k--/
S.A. Greer •
Acting Chief, Employee Plans
Technical Branch
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Enclosures
Copy of deleted letter
Notice Of Intention to Disclose
"This "doeutvant tiny not be usod or Ci .od.
as prec°den .. Section 6110(3) (3) o tk�J
Internal RO y FnUe •Code.." is
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lAit/' .a�� } 'Rd: x45-033
ACMES 11-3D-84
Department of the Treasury Date of litelling
Internal Revenue Service . a This nonce .02 9— ,
Last Dote to Request
Service Revlon • i
Notice Last Dale to;lowest Nofi a oU Delay _- •r
intention To Tee Court r
_L� teCo Petition _
Oat,Open to Public
li ciose . Inspection
These are the only grounds for deletion of ma-
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. terial. The indicated proposed deletions were
Section 6110 of the Internal Revenue Code pro- made after 'consideration of any suggestions for
vides that copies of certain rulings, technical deletions you may have made prior to issuance of
advice memoranda, and determination letters will the ruling.
be open to public inspection after deletions are IF YOU AGREE with the proposed deletions,you
made. Rulings and technical advice memoranda need not take any further action and we will place
will be open to public inspection in the National the deleted copy in the National Office Reading
Office Reading Room, 1111 Constitution Avenue, Room on the "Date Open to Public Inspection"
N.W., Washington, D.C. 20224, where they may be
read and copied by anyone interested. spawn on this notice.
In accordance with section 6110, we intend to IF YOU DISAGREE with the proposed deletions.
make open to public inspection the enclosed de- please return the deleted copy and indicate. In
leted copy of your ruling. The deletions indicated brackets, any additional information you believe
were made in accordance with section 6110(c), should be deleted. Include a statement supporting.
which requires that the following be deleted: your position.Only material falling within the seven
categories listed above may be deleted; accord
(1) the .games. addresses. and other identify- ingly,your statement should specify which of these
• ing details of the person to whom the rut-• . seven categories is applicable with respect to
ing pertains and of any other person iden- each additional deletion you propose. Your sub-
titled in the ruling (other than a person mission should be addressed to:
making a "third party communication"— . Commissioner of Internal Revenue
see below); Attention;T:FP •
(2) information specifically authorized under • Ben Franklin Station
criteria established by an Executive order • Post Office Box 7604
to be kept secret in the interest of national . Washington,D.C.20044
defense or foreign policy, and which is in It .must be postmarked no later than the "Last
fact properly classified pursuant to such Date to Request Service Review" shown on this
Executive order; .notice. Your submission will be given careful con-
(3) information specifically exempted from • sideration. If we feel we cannot make any or all of
disclosure by any statute (other than the the additional deletions you suggest, we will s
Internal Revenue Code) which is applica- • advise you no later than 20 days after receipt of
ble to the internal Revenue Service; your submission. You will then have the right to
(4) trade secrets and commercial or financial file a petition in the United States Tax Court if you
information obtained from a person and disagree with us. Your petition must be filed no
privileged or confidential; later than the "Last Date to Petition Tax Court"
(5) information the disclosure of which would shown on this notice, which is 60 days after the
constitute a clearly unwarranted invasion date of mailing of this notice. It a petition is filed
of personal privacy; in the Tax Court, the disputed portion(s) of the
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(6) information contained in or related to ex- ruling will not be placed in the Reading Room
amination, operating, or condition reports • until after a court decision becomes final.
prepared by, or on behalf of or for use of If no petition is filed In the Tax Court, the de-
• . an agency responsible for the regulation , toted copy of your ruling will be made open to
• or supervision of financial institutions; . ,public inspection within 75 to 90 days after the
and date of mailing of this notice. If the transaction to
1,7) geological and geophysical information which the ruling relates will not be completed by
and data, including maps, concerning . then,a request for delay of public inspection may
wells, be made. •
. ' Netter 437(Rov.IMO
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Request for Delay of Public „ : open to public inspection It the Service recce
a request that frmrplves disclosure at n>xmes,
A request may be made for a delay of public dresses, or taxpayer identifying numbers,
. inspection of up t0 90 days. or 15 days after the Service will deny the request and you will not
transaction is completed, whichever is earlier. contacted. If the request involves disclosure
The request for delay must be received by the anything other than names, addresses. or
Service no later than the "Last Date to Request payer identifying numbers,the Service will cont t
Delay" shown on this notice, which is 60 days you before taking action. 1
after the date of mailing of this notices.The request
for delay should be sent to: •Third Party Communications
Commissioner of Internal Revenue The enclosed deleted copy of your ruling
Attention.T:FP contain the notation. "third patty cornmunicati 7
Ben Franklin Station This indicates the Service has received a corn u-
. , Post Office BOX 7604 nication (written or oral) regarding your ruling •
• Washington,D.C. 20044 quest from a person outside the Service (ot er
A'second delay of up to an additional 180 days than you or your authorized representative). T
(or 15 days after the completion of the transac- • date of the communication and the category lot
lion. whichever is earlier) may be requested if the the person making the contact(such as"Congr s-
transaction is not completed by the expiration of stoner' or "Trade Association") will be indicat .
the original delay period and it good cause exists In addition,if this person is mentioned in the b y
for such additional delay.The request for a second of the ruling, the identity of such person may 'at.
delay should be sent to the above address and be:deleted.
received by the Service no later than 30 days
before the original delay period expires. If you have. any questions about this note e,
please contact: •
Additional Disclosure '• Chief, Rulings Disclosure Branch, T:FP;
• 1111 Constitution Avenue, N.W.
/after the deleted' copy of our ruling is faced
y g p Washington, p.C. 20224 ,
in our heading Room,any person may request the ;t
• Service to make additional portions et the ruling 42Q2j rf fi`4 7$ ar
(202) 566-6272
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Moths 437 fats.