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Bannock County adds Juneteenth, updates 401(k)/457 eligibility and classifications

Bannock County Board of Commissioners · December 31, 2025

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Summary

Human resources presented policy updates to add Juneteenth to the observed holiday list and to change employment classifications so employees with W‑2 wages may contribute to 401(k) and 457 plans under the SECURE Act; commissioners approved the changes.

Bannock County HR Director Matthew Phillips told commissioners on Dec. 30 that the county will add Juneteenth to its observed holiday list and revise employment classifications to align with federal retirement‑plan rules.

Phillips said the changes clarify leave‑of‑absence procedures, add an 'on‑call' employment status separate from part‑time classifications, and implement language required by the SECURE Act that allows employees paid W‑2 wages to contribute to 401(k) and 457 plans. “We need to be able to offer that 401(k) option by January,” Phillips said, explaining the timeline.

Commissioners discussed the practical effect of an unexpected federal holiday observed the prior week and agreed staff can treat ad‑hoc federal observances as they arise while the policy formally lists observed holidays. Phillips said staff has reviewed the draft language with accounting and legal and will provide a complete personnel policy update for formal review in January.

A motion to approve the two policy changes on the table was made and approved by voice vote; no roll‑call tally was recorded in the transcript.