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HomeMy WebLinkAboutResolution No 2026-02 Exhibit B - Summary of Material Modifications Post-PPA Roth Provisions 12-18-2025City of Rexburg City of Rexburg Salary Reduction Plan SUMMARY OF MATERIAL MODIFICATIONS To: Participants and Beneficiaries of City of Rexburg Salary Reduction Plan From: City of Rexburg Date: December 18, 2025 This is to inform you of recent changes to our Plan. Add Roth Provisions This is a summary of said changes. Please file this "Summary of Material Modifications" with your Summary Plan Description (the booklet that explains your Plan). If you would like to see the full text of the changes, you may inspect the Plan Document or receive a copy of the changes as explained in the "ERISA Rights" section of your Summary Plan Description. If you have any questions on this Summary or the changes to your plan, contact your Plan Administrator: City of Rexburg 35 N. 1st East Rexburg, ID 83440 (208) 359-3020