The town/law will implement the provisions of I.R.C. § 414(h)(2), being 26 U.S.C. § 414(h)(2), by making employee contributions pursuant to Wyo. Stat. § 9-3-412(b) on behalf of its employees who are members of the State Retirement System. EMPLOYEE CONTRIBUTIONS shall mean those contributions to the State Retirement System which are deducted from the salary of employees and are credited to individual employees’ accounts.
(Res. 2009-5, passed 12-8-2009)