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As Plan Manager, I certify that I am authorized to make this election on behalf of the Plan <br />Sponsor, Ahe City of Paris. A copy of the notice to our employees of our election to be exempted <br />is enclosed. This notice will be included as part of our plan's summary plan description, to be <br />distributed upon enrollment and each year to all covered employees. <br />We would appreciate written acknowledgment of this election. <br />Sincerely, <br />W. E. Anderson <br />Personnel Director <br />/lw <br />