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FIREMEN'S BENEVOLENT ASSOCIATION 1A -2007
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FIREMEN'S BENEVOLENT ASSOCIATION 1A -2007
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Last modified
1/3/2012 3:01:11 PM
Creation date
4/24/2007 5:22:59 PM
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Contracts
Company Name
FIREMEN'S BENEVOLENT ASSOCIATION
Contract #
A-2007-032
Agency
PERSONNEL SERVICES
Council Approval Date
2/5/2007
Expiration Date
6/30/2010
Destruction Year
2015
Notes
A-2004-265
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<br />Any contribution necessary to maintain benefits under such long term <br />disability insurance plan provided by the Association for its members in <br />excess of the amount set forth above shall be borne entirely by the <br />employee. <br /> <br />AMENDED ARTICLE XV (new language in bold) <br /> <br />15.1 General. The City shall continue to make contributions to the California <br />Public Employees Retirement System (CaIPERS) in accordance with its <br />contract with CalPERS for employees covered by said contract. <br /> <br />15.2 Deferred Retirement. The City will shall continue to make payment to <br />CalPERS on behalf of each affected employee covered by this Agreement in <br />an amount equal to 100/0 of each employee's individual retirement <br />contribution. Such payments shall be credited to the individual employee's <br />CalPERS account. <br /> <br />Such payments are not increases in base salary and no salary rate range <br />applicable to any of the employees covered by this Agreement shall be <br />changed or deemed to have been changed by reason thereof. As a result, <br />the City will not treat these payments as ordinary income and thus, will not <br />withhold federal or state income tax from said payments. The City has <br />received an opinion or ruling from the Internal Revenue Service confirming <br />that these payments are deferred compensation, not ordinary income. <br /> <br />In the event that the City receives a subsequent ruling from the Internal <br />Revenue Service that such payments are ordinary income of the employees <br />instead of deferred compensation, the City's obligation to make such <br />payments shall discontinue and in place thereof the base salary of each <br />affected employee shall forthwith be increased by eighteen (18) salary rate <br />ranges (9.0%) for "safety-member" and fSl:lrteel'l (14) seier)' rete rel'lges <br />(7.0~{.) sixteen (16) salary rate ranges (8.0%) for all "miscellaneous- <br />member" employees covered by this Agreement. <br /> <br />For the purpose of reporting an employee's compensation to CalPERS, the <br />City shall include these payments as if they were a part of the employee's <br />base salary. <br />
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