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Agenda 12/15/2009 Item #16E 4 Agenda Item No. 16E4 December 15, 2009 Page 1 of 2 EXECUTIVE SUMMARY Recommendation to approve payment of $3,666.66 which is 2/12ths of the IRS allowable annual contribution amount, to the deferred compensation account of former County Manager, James V. Mudd, in accordance with his contract, to be processed January 2010. OBJECTIVE: To contribute to the retirement account of former County Manager, James V. Mudd in accordance with the terms of his contract. CONSIDERATIONS: The County Manager Employment Agreement, originally executed July 30, 2002 was subsequently amended in November 2005 to extend the date of termination to September 30, 2010. Within this contract, Section 13, Retirement, provides that the employer (Collier County) agrees to pay the maximum allowable annual amount into the employee's (James V. Mudd's) current retirement fund on the employee's behalf on the effective date of the contract and on the anniversary of said date thereafter to either Nationwide Retirement Solutions or ICMA Retirement Corporation as determined by the employee. The full contribution was made to Mr. Mudd's Nationwide account on July 30, 2009. From that date until the date on which he tendered his resignation to the Board of County Commissioners on September 30, 2009, he earned two months (2/12ths} towards the annual allotment of deferred compensation that would be payable in 2010. Under IRS regulations, contribution limits are set on a calendar year basis. As the County made the maximum allowable contribution in 2009, the 2/12ths due to Mr. Mudd must be contributed in January 2010. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney's Office and is legally sufficient for Board action.- CMG FISCAL IMPACT: Funds are available in the County Manager Department budget, under fund and cost center 001-100110. GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this Executive Summary. RECOMMENDATION: Approve payment of $3,666,66 to the Nationwide Retirement Solutions account of James V. Mudd, in accordance with Mr. Mudd's County employment contract, in January 2010. PREPARED BY: Amy Lyberg, Director, Human Resources - Item Number: Item Summary: Meeting Date: Agenda Item No. 16E4 December 15. 2009 Page 2 of 2 COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS 16E4 Recommendation to approve payment of $3,666.66 which is 2/12ths of the IRS allowable annual contribution amount, to the deferred compensation account of former County Manager, James V. Mudd, in accordance with his contract, to be processed January 2010. 12/15/2009 9:00:00 AM Prepa red By Amy Lyberg Administrative Services Division Director ~ Human Resources Date Human Resources 11/30/20093:49:37 PM Approved By Len Golden Price Administrative Services Division Administrator - Administrative Services Date Administrative Services Division 12/1/200911:04 AM Approved By Jeff Klatzkow County Attorney Date Approved By 12/1/20094:33 PM OMS Coordinator County Manager's Office Date Office of Management & Budget 12/2/200910:02 AM Approved By Laura Davisson County Manager's Office Management & Budget Analyst Date Office of Management & Budget 12/2/2009 10:43 AM Approved By John A. Yonkosky Office of Management & Budget Director - Management and Budget Date Office of Management & Budget 12/2/200911:26 AM