A.
This article is a restatement of the Town of Manchester Pension Ordinances
in effect prior to July 1, 2017. This article shall be known as the
amended and restated "Town of Manchester Pension Ordinances" (the
"plan"). The plan shall be effective as of July 1, 2017, unless otherwise
stated herein. The plan is intended to be a governmental plan as defined
in Section 414(d) of the Internal Revenue Code.
B.
All pension matters occurring during periods prior to July 1, 2017,
shall be governed by the plan in effect at the time such matter occurred.
This restatement does not change any benefit provisions or benefit
levels, except to the extent such changes are embodied in previously
adopted amendments incorporated into this amended and restated plan.
