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IN WITNESS WHEREOF, the Employer has executed this Plan as of the date set forth below. <br /> EMPLOYER'S ACKNOWLEDGEMENT <br /> As evidenced by the formal execution of this document, the undersigned Employer adopts this <br /> Plan, which is an amendment and restatement of an earlier Plan dated October 1, 2011. In doing <br /> so, the undersigned Employer acknowledges that the Plan Document is an important legal <br /> instruments with significant legal and tax implications. <br /> The Employer also acknowledges that it has read this Plan Document in its entirety, has consulted <br /> independent legal and tax counsel other than representatives of JAG Enterprises, LLC (d.b.a. <br /> Benefits Workshop), to the extent considered necessary, and accepts full responsibility for <br /> participation of the Employees hereunder and then operation of the Plan. The Employer <br /> acknowledges that,as Employer and Plan Administrator, it shall have sole responsibility to comply <br /> with all filings, reporting, disclosure and other requirements imposed by the DOL, IRS, or any <br /> other government agency. Furthermore, the Employer further acknowledges that it shall bear sole <br /> responsibility for amending the Plan as necessary to ensure compliance with applicable tax, labor, <br /> and other laws and regulations. <br /> It is also understood and agreed that JAG Enterprises, LLC (d.b.a. BenefitsWorkshop), and its <br /> agents, and representatives, are not providing legal or tax advice to the undersigned Employer in <br /> connection with this Plan and no representations are made by it with respect to the operation of <br /> the Plan pursuant to any documents electronic or otherwise provided by JAG Enterprises, LLC <br /> (d.b.a. BenefitsWorkshop)to the Employer. <br /> The Plan shall be construed and enforced according to the Internal Revenue Code of 1986, as <br /> amended from time to time, the applicable regulations thereto, and the laws of the state of the <br /> principal place of business of the Employer. <br /> IN WITNESS WHEREOF, the Employer has caused this Plan to be executed on the day of <br /> August 16, 2016 to ratify the adoption of the Plan as of the Effective Date. <br /> WITNESS: ........... <br /> Employer: Indian River Count > °' °�,; <br /> By: c <br /> Bob Solari <br /> Title: Chairman �9y.•, f :�Q; <br /> Date. August 16, 2016 9��UNN•F;•'• <br /> ATTEST: <br /> Jeffrey R. Smith, Clerk of Court and APPROVED AS TO FORM <br /> Comptroller AND LEGAL SUFFICIENCY <br /> BY: Qu,'— BY <br /> Deputy Clerk 4YLAN REINGOLD <br /> Page 15 COUNTY ATTORNEY <br />