City Council

South Salt Lake City Council REGULAR MEETING AGENDA Public notice is hereby given that the South Salt Lake City Council will hold a Regular Meeting on Wednesday, June 5, 2024, in the City Council Chambers, 220 East Morris Avenue, Suite 200, commencing at 7:00 p.m., or as soon thereafter as possible. To watch the meeting live click the link below to join: https://zoom.us/j/93438486912 Watch recorded City Council meetings at: youtube.com/@SouthSaltLakeCity Conducting Sharla Bynum, District 3 Council Chair Sharla Bynum Sergeant at Arms South Salt Lake PD Opening Ceremonies 1. Welcome/Introductions Sharla Bynum 2. Pledge of Allegiance Natalie Pinkney Approval of Minutes May 22nd, Work Meeting May 22nd, Regular Meeting No Action Comments 1. Scheduling City Recorder 2. Public Comments/Questions a. Response to Comments/Questions (at the discretion of the conducting Council Member) 3. Mayor Comments 4. City Attorney Comments 5. City Council Comments 6. Information a. Juneteenth Proclamation Mayor Wood Action Items Appointment by the Mayor – Reappointment 1. Christy Dahlberg – Planning Commission Regular Member Mayor Wood Unfinished Business 1. A Resolution of the South Salt Lake City Council Crystal Makin Authorizing South Salt Lake City Pick Up of Public Safety and Firefighter Employer Retirement Contribution Public Hearing – 7:25 p.m. (Or As Soon Thereafter as Possible) To Receive Public Input Regarding a Compensation Increase for Elected and Statutory Officers of South Salt Lake. 1. Crystal Makin, for the City, to present information and answer questions 2. Open Public Hearing See page two for continuation of Agenda South Salt Lake City Council Regular Meeting June 5, 2024 Page 2 3. Receive Public input 4. Close Public Hearing 5. Discussion by the City Council 6. Council action whether to approve the compensation increase will be taken during approval of the budget Public Hearing – 7:30 p.m. (Or As Soon Thereafter as Possible) To Receive Public Input Regarding the Adoption of the South Salt Lake City Budget for Fiscal Year July 1, 2024 to June 30, 2025. 1. Crystal Makin, for the City, to present information and answer questions 2. Open Public Hearing 3. Receive Public input 4. Close Public Hearing 5. Discussion by the City Council 6. At Conclusion of Discussion by the Council, Motion and Second by Council a. To move action until a future specified meeting date; b. To take it to a work meeting for further discussion; or c. To take final action on the matter by adopting each fund budget separately by Ordinance Motion for Closed Meeting Adjourn Posted May 31, 2024 Those needing auxiliary communicative aids or other services for this meeting should contact Ariel Andrus at 801-483-6019, giving at least 24 hours’ notice. In accordance with State Statute and Council Policy, one or more Council Members may be connected electronically. Public Comments/Question Policy Time is made available for anyone in the audience to address the Council and/or Mayor concerning matters pertaining to City business. When a member of the audience addresses the Council and/or Mayor, they will come to the podium and state their name and City they reside in. The Public will be asked to limit their remarks/questions to three (3) minutes each. The conducting Council Member shall have discretion as to who will respond to a comment/question. In all cases the criteria for response will be that comments/questions must be pertinent to City business, that there are no argumentative questions and no personal attacks. Some comments/questions may have to wait for a response until the next regular council meeting. The conducting Council Member will inform a citizen when they have used the allotted time. Grievances by City employees must be processed in accordance with adopted personnel rules. Have a question or concern? Call the connect line 801-464-6757 or email connect@sslc.gov Christy Dahlberg . Salt Lake City, UT 84115 May 23, 2024 Dear Mayor Wood, I would like to be considered for appointment to the Planning Commission seat in District 1 in South Salt Lake where I reside. I believe I am qualified to remain in this seat and would like to continue to serve the community that I care deeply for. My qualifications include seven years of experience at the Wasatch Front Regional Council in the Community and Economic Development group where I work on the Transportation and Land Use Connection Program, as well as administer the Community Development Block Grant (CDBG) Small Cities Program. I completed the Master of Public Administration program at the University of Utah. Through my training and experience, I believe I can help to encourage the continual smart growth development I have seen in South Salt Lake for the nearly six years I have been a resident. I would be proud to be considered for reappointment. Sincerely, Christy Dahlberg  RESOLUTION NO. R2024- A RESOLUTION OF THE SOUTH SALT LAKE CITY COUNCIL AUTHORIZING SOUTH SALT LAKE CITY PICK UP OF PUBLIC SAFETY AND FIREFIGHTER EMPLOYER RETIREMENT CONTRIBUTION. WHEREAS, South Salt Lake City (the “City”) employs employees who are eligible for and participate as members in the New Public Safety and Firefighter Tier II Contributory Retirement System administered by the Utah Retirement System; WHEREAS, in accordance with federal and state law, including Section 414(h)(2) of the Internal Revenue Code, employers may take formal action to pick up required employee contributions, which will be paid by the employer in lieu of employee contributions; WHEREAS, the City desires to formally pick up a portion of the employee contributions required to be paid under Subsection 49-23-301(2)(c), as enacted in S.B. 56, Public Safety and Firefighter Tier II Retirement Enhancements (2020 General Session), for all City employees participating in the New Public safety Firefighter Tier II Contributory Retirement System; WHEREAS, the City Council is duly authorized to take this formal action on behalf of the City as a participating employer with the Utah Retirement Systems; NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of South Salt Lake as follows: 1. Beginning July 1, 2024, the City, on behalf of its agencies, shall prospectively pick up and pay required employee contributions for all city employees who are members of the New Public Safety and Firefighter Tier II Contributory Retirement System, subject to the maximum amount of 4.73% of compensation for each employee. 2. The pick up contributions paid by the City, even though designated as employee contributions for state law purposes, are being paid by the City on behalf of its agencies in lieu of the required employee contributions. 3. The pick up contributions will not be included in the gross income of the employees for tax reporting purposes until distributed from the Utah Retirement Systems in order for those contributions to appropriately be treated as employer contributions under the Internal Revenue Code. 4. The pick up contributions are a supplement and not a salary reduction to the city employees who are eligible for and participating members of the New Public Safety and Firefighter Tier II Contributory Retirement System. 5. From and after the date of this pick up a City employee may not have a cash or deferred election right with respect to the designated employee contributions. Additionally, a City employee may not be permitted to opt out of this pick up and may not be entitled to any option of choosing to receive the contributed amounts directly instead of having them paid by the City on behalf of its employees to the Utah Retirement Systems. APPROVED AND ADOPTED by the City Council of the City of South Salt Lake, Utah on this day of 2024. BY THE CITY COUNCIL: ____________________________________ Sharla Bynum, Council Chair City Council Vote as Recorded: Huff: ______ Thomas: ______ Bynum: ______ Mitchell: ______ Sanchez: ______ Pinkney: ______ Williams: ______ ATTEST: ____________________________________ Ariel Andrus, City Recorder  Employer Election To Pick-Up Member Contributions Tier 2 Public Safety and Firefighter Contributory System Instructions: 1. This form is designed to notify URS of an Employer’s formal election to pick-up Member retirement contributions for Tier 2 Public Safety and Firefighter Employees. 2. This form and accompanying documentation must be returned to URS for processing. 3. A pick-up election is subject to federal law, resulting in tax and legal consequences, including limitations about the ability to modify or revoke the election. For information regarding employer pick-up contributions, please refer to federal law and guidance, including Internal Revenue Code Section 414 and IRS Revenue Ruling 2006-43. If you would like to update the Employer Election to Pick-Up Member Contributions form on file for your Tier 2 Public Safety and Firefighter employees, please input the total amount you are electing to pick-up. By submitting this information, it will amend your previous election, and it cannot be less than the previous pick-up amount. 4. An Employer should consult its legal, financial, and tax advisors if it has any questions concerning the consequences of Member contribution pick-ups and submitting this form. SECTION A » EMPLOYER INFORMATION Employer Name Employer Number Date Desired Effective Date: ___________________ (The effective date must be after the date that the pick-up election was formally adopted as provided in the attached documentation.) SECTION B » PICK-UP AMOUNT(S) The above-named Employer certifies that it has taken formal action to provide that the contributions on behalf of its covered employees in the following URS System, although designated as employee contributions, will be paid by the employer in l ieu of employee contributions. (Check the box and fill in the portion of employee contributions picked-up for each class of employees below.) Please also attach written documentation to this form that provides evidence that the Employer formally elected to prospectively pick-up specified employee contributions. (For example, ordinance, resolution, governing body meeting minutes, etc.) Note: If you are picking-up contributions for public safety, and firefighter employees, check all the boxes  Tier 2 Public Safety and Firefighter Contributory Retirement System, with the following pick-up election that will be paid by the Employer in lieu of employee contributions for members serving as a Public Safety Officer: o ______% of salary. (*e.g., 4.73% of salary)  Tier 2 Public Safety and Firefighter Contributory Retirement System, with the following pick-up election that will be paid by the Employer in lieu of employee contributions for members serving as a Firefighter: o ______% of salary. (*e.g., 4.73% of salary) *These amounts are the required Member Contribution Rates effective July 1, 2024. Employers are not required to pay the full Member Contribution rate and may pick up a percentage of salary. The percentages included by the Employer may not exceed the required Member Contribution rate and cannot be less than the amount previously picked- up by the Employer. SECTION C » CERTIFICATION AND SIGNATURE I acknowledge, certify and understand the following: » I represent and have the authority to sign and submit this form on behalf of the Employer; » The Employer has taken all appropriate and necessary actions to make a formal Employer pick-up regarding employee contributions on behalf of its employees; » The election to pay for the Employee contributions shall constitute an Employer pick-up of designated contributions pursuant to Internal Revenue Code Section 414(h); » From and after the date of the pick-up election, an Employee may not: 1) have a cash or deferred election right with respect to designated Employee contributions; 2) be permitted to opt out of the pick-up; or 3) have the option of choosing to receive or receiving the contributed amounts directly instead of having them paid by the Employer to the specified system/plan; » In order for contributions to be considered paid by the employer, and therefore not subject to Social Security and Medicare tax (FICA), the Employer contributions: 1) Must be mandatory for all Employees covered by the retirement system; and 2) Must be a salary supplement and not a salary reduction—In other words, the Employer must not reduce employee salary to offset the amount designated as employee contributions; » Future modifications to this Employer election may be disallowed or limited; » The election authorized to be taken by the foregoing is not contrary to any governing provisions of the Employer; » I understand that URS is not providing the Employer legal, financial, or tax advice relating to making a “pick-up” election or submitting this form; » The information provided on this form and attached documentation is correct and can be relied upon by URS; and » I agree that the Employer will indemnify URS from and against any claims or other liability including attorney fees based upon the Employer’s failure to comply with pick-up election requirements. Printed Name of Employer Representative (Binding Official) Signature of Binding Official Title MEMS-50 | 3/5/24  SOUTH SALT LAKE CITY ATTORNEY’S OFFICE MEMORANDUM TO: Mayor and City Council FROM: Brieanne Brass, Deputy City Attorney DATE: 05/22/2024 RE: A RESOLUTION OF THE SOUTH SALT LAKE CITY COUNCIL AUTHORIZING CITY PICK UP OF PUBLIC SAFETY AND FIREFIGHTER EMPLOYER RETIREMENT CONTRIBUTIONS Attached is a proposed Resolution authorizing the City to pick up the increased rates of public safety and firefighter retirement contributions. The Utah Retirement Systems (URS) created the Tier 2 Retirement system for public employees entering the system after July 1, 2011. Upon the creation of the Tier 2 system, URS included a requirement for public safety employees to pick up the excess contributions to their retirement if the contribution rates ever exceeded 14% and URS sets these contribution rates annually. In 2020, URS created the New Public Safety and Firefighter Tier II Contributory Retirement System by legislative act where benefits were enhanced to increase the pension multiplier and the rate increased, exceeding 14%. As an alternative to requiring employees to pay for this portion of the retirement contribution, member organizations may elect to pick up some or all of the employee portion of the excess on the employee’s behalf. In the past the City elected to pick up those costs through Resolution R2020-11 and has been covering those excess contributions ever since. The contribution rate for 2023-24 was 16.59% and the employee rate the City picked up was 2.59% of the employee’s’ salary. The contribution rate for 2024-25 is 18.73% and therefore the employee pick up rate for 2024-25 is 4.73% of the employee’s salary. The City is prohibited from reducing the rates it currently picks up which is 2.59%, but it may elect to maintain the same rate or increase the pick up to cover more or all of the 2024-25 rate of 4.73%. With either election, the City must specify the amount the City is picking up through action by the governing body i.e. resolution or executive order. The City must also complete and return the attached Employer Election to Pick-Up Member Contributions Form. Staff has verified there is adequate budget in the 2024-25 tentative budget to cover the costs of 4.73% if the City Council chooses to authorize the pick up of the entire increased rate. If the City Council does not elect to pick up the entire increased rate, the City Council must specify the amount the City will be picking up, whether it will continue covering 2.59% or more and the employees will be required to pick up the amount that remains. cc: City Recorder