Dual Retirement Plan Member Mandatory Contributions.
Ann Arbor City Code § 1:606
in effect1:606. - Dual Retirement Plan Member Mandatory Contributions.
(1) A Dual Retirement Plan Member shall be required to contribute, from amounts the Dual Retirement Plan Member would otherwise receive as Compensation, an amount equal to three percent (3%) of the Dual Retirement Plan Member's Compensation.
(2) Dual Retirement Plan Member Mandatory Contributions shall be made by payroll deduction.
(3) Dual Retirement Plan Member Mandatory Contributions shall be accounted for separately in the Dual Retirement Plan Member Mandatory Contribution Account.
(4) Pursuant to Code Section 414(11)(2) and in accordance with the guidance issued by the Internal Revenue Service in Revenue Ruling 2006-43, the Dual Retirement Plan Member Mandatory Contributions required under this section shall be picked up by the City and paid to the Trust Fund in lieu of being paid by the Dual Retirement Plan Member. Such picked-up contribution amounts shall be treated as contributions made by the City for purposes of any tax treatment with respect to the Dual Retirement Plan Members for whom such contributions are contributed to the Trust Fund.
(5) The rate of Dual Retirement Plan Member Mandatory Contributions provided hereunder shall be amended from time to time in accordance with sections 1:605 and 1:630 for Dual Retirement Plan Members covered by a collective bargaining agreement and by resolution of the City Council in accordance with sections 1:605 and 1:630 for all other Dual Retirement Plan Members.
(Ord. No. 16-28, § 1, 1-3-17)
Source: City of Ann Arbor, Michigan, Code (Municode Library, library.municode.com)URL: https://library.municode.com/mi/ann_arbor/codes/code_of_ordinances?nodeId=TITIAD_CH18EMRESY_1_606DUREPLMEMACOFetched: 11/8/2026