The Retirement Savings Plan is intended to be:a qualified profit-sharing plan under IRC § 401(a); and a “governmental plan” under IRC § 414(d). Accordingly, any provision of <cite data-path="|22A">this article</cite> that is subject to more than one construction or interpretation must be resolved in favor of the construction or interpretation that is consistent with the requirements of IRC § 401(a) and § 414(d). Ord. 14-216 Ord. 15-329