Resolved by the Pell Lake Sanitary District No. 1 of the Town of Bloomfield, Walworth County, Wisconsin that pursuant to Wisconsin Statutes 40.21 and 40.22 of the above named entity does hereby determine to be included under the Wisconsin Retirement System and will recognize 0% of prior creditable service for all employees eligible for participation on the effective date of January 1, 2000. Number of eligible employees at this time is two. This resolution, when filed, shall be irrevocable after the November 15 preceding the effective date.

I HEREBY CERTIFY that the foregoing Resolution is a true, correct, and complete copy of a Resolution duly and regularly adopted by the above governing body on the 17th day of May, 1999, and that said Resolution is in full force and effect.

I understand that Wisconsin Statute 943.395 provides criminal penalties for knowingly making false or fraudulent statements, and hereby certify that, to the best of my knowledge and belief, the above information is true and correct.

IN WITNESS THEREOF, I have hereto set my hand and the official seal of this governmental unit, Pell Lake Sanitary District No. 1 in the Town of Bloomfield, Walworth County, Wisconsin on this 17th day of May, 1999.

Signature and Title of Certifying Officer:

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Employer Identification Number: 39-1714836