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CERTIFICATE OF ADOPTING RESOLUTION <br />The undersigned authorized representative of The City of Santa Ana hereby certifies that the <br />following resolutions were duly adopted by Employer on December 31, 2010, and that such <br />resolutions have not been modified or rescinded as of the date hereof; <br />RESOLVED, that the Amendment to the City of Santa Ana Flexible Spending Plan (the <br />Amendment) is hereby approved and adopted, and that an authorized representative of the <br />Employer is hereby authorized and directed to execute and deliver to the Administrator of the Plan <br />one or more counterparts of the amendment. <br />The undersigned further certifies that attached hereto is a copy of the Amendment approved <br />and adopted in the foregoing resolution. <br />Date: <br />Signed: <br />[print name/title] <br />Page I of I <br />55B -7 <br />12/2010 <br />