Issue Sheet COW2026-015
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City of Smyrna Issue Sheet File Number: COW2026-015 A Max Bacon City Hall 2800 King Street Smyrna, GA 30080 1 4 4 7 Agenda Date: 2/26/2026 In Control: City Council File Type: Committee of the Whole Agenda Section: Formal Business and Presentations Department: Human Resources Agenda Title: GMA Retirement Plan Discussion – Defining Unusual Compensation Citywide ISSUE AND BACKGROUND: The GMA Defined Benefit Pension plan defines earnings to be included in determining employee contributions and final average earnings. Currently, our plan documents state that compensation for reimbursed expenses and “other unusual compensation” is excluded, but this “unusual compensation” has never been formally defined. RECOMMENDATION / REQUESTED ACTION: