Common use of Employee Contributions Clause in Contracts

Employee Contributions. Retirement System contributions shall be paid by the employee. Any employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant to this Section. The Auditor/Controller-Recorder shall implement the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with the earnings paid and contributions made on and after the effective date of this Article. The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County under this Section shall be treated as compensation paid to County employees for all other purposes. County paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of this Article shall be applied each pay period.

Employee Contributions. Effective March 23, 2013, any employee Retirement System contributions contribution obligations shall be paid by the employee. Any employee Employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant to this Section. The Auditor-Controller/Controller-Recorder shall implement Treasurer/Tax Collector has implemented the pick up pickup of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with the earnings paid and contributions made on and after the effective date of this Article). The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup pick up as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of RetirementSBCERA; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup pick up as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollardollar ($1.00); and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. Employees receiving Retirement System contributions under the Benefit Plan in effect prior to the effective date of this Article shall continue to have contributions under this Article applied (as employer or employee contributions for retirement purposes) in the same manner as previously applied for the employee until a revised designation is made by the employee. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County Fire shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County Fire picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County Fire under this Section article shall be treated as compensation paid to County Fire employees for all other purposes. County Fire paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of this Article shall be applied each pay period.

Employee Contributions. Effective June 28, 2014, any employee Retirement System contributions contribution obligations shall be paid by the employee. Any employee Employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant to this Section. The Auditor-Controller/ControllerTreasurer/Tax Collector has implemented the pick-Recorder shall implement the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with the earnings paid and contributions made on and after the effective date of this Article414(H). The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup pick-up as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup pick-up as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-employer- paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. However, if the employee made a designation at a previous open enrollment then that designation shall continue to be applied. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be designated as employee contributions. The County shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County under this Section shall be treated as compensation paid to County employees for all other purposes. County paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of Contributions under this Article Section shall be applied each pay period(as all employer or all employee contributions with the same value and restrictions) for Retirement System purposes in the same manner as the contributions under Section 1 of this Article.

Employee Contributions. Retirement System contributions shall be paid by the employee. Any employee Retirement System contributions contribution obligations shall be “picked up” for tax purposes only pursuant to this Section. The County’s Auditor-Controller/Controller-Recorder Treasurer/Tax Collector shall implement the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with the earnings paid and contributions made on and after the effective date of this ArticleCompensation Plan. The If hired prior to January 1, 2013, the employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollardollar ($1.00); and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. Employees receiving Retirement System contributions under the Benefit Plan in effect prior to the effective date of this Article shall continue to have contributions under this Article applied (as employer or employee contributions for retirement purposes) in the same manner as previously applied for the employee until a revised designation is made by the employee. Employees hired on or after January 1, 2013 2013, cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County Fire shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions contributions, and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County Fire picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County Fire under this Section article shall be treated as compensation paid to County Fire employees for all other purposes. County Fire paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of this Article shall be applied each pay period.

Employee Contributions. Retirement System contributions shall be paid by the employee. Any employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant to this Section. The Auditor/Controller-Recorder shall implement the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with the earnings paid and contributions made on and after the effective date of this Article. The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County under this Section shall be treated as compensation paid to County employees for all other purposes. County paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of this Article shall be applied each pay period.

Employee Contributions. Employees shall pay all required employee retirement system contributions to the San Bernardino County Employees’ Retirement Association. Employee Retirement System contributions shall be paid by the employee. Any employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant to this Section. The Auditor-Controller/ControllerTreasurer/Tax Collector has implemented the pick-Recorder shall implement the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with the earnings paid and contributions made on and after the effective date of this Article414(h)(2). The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup pick-up as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup pick-up as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-employer- paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. However, if the employee made a designation at a previous open enrollment then that designation shall continue to be applied. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be designated as employee contributions. The County shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County under this Section shall be treated as compensation paid to County employees for all other purposes. County paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up Contributions under this Section will be considered for tax purposes as employer-paid contributions. The provisions of this Article shall be applied each pay period(as all employer or all employee contributions with the same value and restrictions) for Retirement System purposes in the same manner as the contributions under Section 1 of this Article.

Employee Contributions. Any employee Retirement System contributions contribution obligations shall be paid by the employee. Any employee Employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant to this Section. The Auditor-Controller/Controller-Recorder shall implement Treasurer/Tax Collector has implemented the pick up pickup of such Retirement System contributions Contributions under Internal Revenue Code Section 414(H)(2) effective with the earnings paid and contributions made on and after the effective date of this Article414 (H)(2). The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-employer- paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. Employees receiving Retirement System contributions under the Benefit Plan in effect prior to the effective date of this Agreement shall continue to have contributions under this Article applied (as employer or employee contributions for retirement purposes) in the same manner as previously applied for the employee until a revised designation is made by the employee. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County District shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County district picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County District under this Section shall be treated as compensation paid to County District employees for all other purposes. County District paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of Contributions under this Article Section shall be applied each pay period(as all employer or all employee contributions with the same value and restrictions) for Retirement System purposes in the same manner as the contributions under Section 1 of this Article.

Employee Contributions. Retirement System Employee contributions shall be a percentage of the gross earnings which would have been paid to the Member by the Company in the year except for participation In this Plan. The percentage deducted from the gross earnings is as agreed upon by the Company and the Member and will be of gross earnings. The Company shall deposit the contributions twice monthly into the Member's Account from the payroll system (on the 1st and on the 17th day of each calendar month). The Contribution Period shall commence with the first pay advance on or after July of the application year subsequent to the approval of the enrollment and shall terminate with the earlier of commencement of the Leave Period, termination of employment, termination from the Plan, or death of the employee. TAX IMPLICATIONS All tax implications are subject to changes in accordance with the Applicable Legislation. Employee contributions into the Plan are taxed on a deferred basis, i.e. contributions made into the Plan are not subject to income tax. Payments during the Leave Period shall be paid out by the Company as agent for the Trustee and treated as taxable employment income when received. Payments received during the Leave Period are subject to required statutory deductions, including income tax, Accrued interest on the employee contributions shall be paid out annually to the Member by the employeeCompany as agent for the Trustee and treated as taxable employment income when received. Any employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant Payments received during the Leave Period are subject to this Sectionrequired statutory deductions, including income tax. The Auditor/Controller-Recorder shall implement prescribed for reporting, in accordance with Applicable Legislation will be provided to the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with Member by the earnings paid Company. WITHDRAWAL FROM THE PLAN The Member may elect to withdraw from the Plan at any time by giving written notice to the Company. calendar days from withdrawal from the Plan, the Member will receive a lump sum payment equal to the amount in the Member's Account and contributions made on and after the effective date of this Articleany interest accrued thereon. The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall lump sum payment be treated as employer contributions taxable employment income in the year it Is received and subject to required statutory deductions, including income tax. A Member must be on the active payroll during the Contribution Period or will automatically be withdrawn from the Plan. This would occur in the event the Member becomes entitled to maternity leave, Wage Indemnity Plan leave, workers' compensation leave leaves specified under Article of the Collective agreement when such leaves exceed one block month. PAYMENT OF BENEFITS UNDER THE PLAN A Member becomes eligible for purposes of reporting and wage withholding payments under the Internal Revenue Code and the Revenue and Taxation CodePlan upon taking a leave of absence. The amounts picked up under this Section shall following conditions must be recouped through offsets against the salary of each employee for whom the County picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County under this Section shall be treated as compensation paid to County employees for all other purposes. County paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of this Article shall be applied each pay period.present:

Employee Contributions. Retirement System contributions shall be paid by the employee. Any employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant to this Section. The Auditor-Controller/Controller-Recorder shall implement Treasurer/Tax Collector has implemented the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with 414(h)(2). For Tier 1 employees the earnings paid and contributions made on and after the effective date of this Article. The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County picks up member contributions. These offsets are akin to F or t i er 1 a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County under this Section shall be treated as compensation paid to County employees for all other purposes. nd 2 em pl o y e es County paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of this Article shall be applied each pay period.

Employee Contributions. Retirement System Employee contributions shall be a percentage of the gross earnings which would have been paid to the Member by the Company in the year except for participation in this Plan. The percentage deducted from the gross earnings is as agreed upon by the Company and the Member and will be of gross earnings. The Company shall deposit the contributions twice monthly into the Member's Account from the payroll system (on the 1st and on the 17th day of each calendar month). The Period shall commence with the first pay advance on or after July of the application year subsequent to the approval of the enrollment application and shall terminate with the earlier of commencement of the Leave Period, termination of employment, termination from the Plan, or death of the employee. TAX IMPLICATIONS All tax implications are subject to changes in accordance with the Applicable Legislation. Employee contributions into the Plan are taxed on a deferred basis, i.e. contributions made into the Plan are not subject to income tax. Payments during the Leave Period shall be paid out by the Company as agent for the Trustee and treated as taxable employment income when received. Payments received during the Leave Period are subject to required statutory deductions, including income tax. Accrued Interest on the employee contributions shall be paid out annually to the Member by the employeeCompany as agent for the Trustee and treated as taxable employment income when received. Any employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant Payments received during the Leave Period are subject to this Sectionstatutory deductions, including income tax. The Auditor/Controller-Recorder shall implement prescribed for reporting, in accordance with Applicable Legislation will be provided to the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with Member by the earnings paid Company. WITHDRAWAL FROM THE PLAN The Member may elect to withdraw from the Plan at any time by giving written notice to the Company. Within calendar days from withdrawal from the Plan, the Member will receive a lump sum payment equal to the amount in the Member's Account and contributions made on and after the effective date of this Articleany interest accrued thereon. The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall lump sum payment be treated as employer contributions taxable employment Income in the year it Is received and subject to required statutory deductions, including income tax. A Member must be on the active payroll during the Contribution Period or will automatically be withdrawn from the Plan. This would occur in the event the Member becomes entitled to maternity leave, Wage Indemnity Plan leave, workers' compensation leave leaves specified under Article of the Collective agreement only when such leaves exceed one block month. PAYMENT OF BENEFITS UNDER THE PLAN A Member becomes eligible for purposes of reporting and wage withholding payments under the Internal Revenue Code and the Revenue and Taxation CodePlan upon taking a leave of absence. The amounts picked up under this Section shall following conditions must be recouped through offsets against the salary of each employee for whom the County picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County under this Section shall be treated as compensation paid to County employees for all other purposes. County paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of this Article shall be applied each pay period.present:

Employee Contributions. Retirement System contributions shall be paid by the employee. Any employee Retirement System contributions contribution obligations shall be “picked up” for tax purposes only pursuant to this Section. The County’s Auditor-Controller/Controller-Recorder Treasurer/Tax Collector shall implement the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with 414(H). If hired prior to January 1, 2013, the earnings paid and contributions made on and after the effective date of this Article. The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollardollar ($1.00); and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. However, if the employee made a designation at a previous open enrollment then that designation shall continue to be applied. Employees hired on or after January 1, 2013 2013, cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County under this Section shall be treated as compensation paid to County employees for all other purposes. County paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of this Article shall be applied each pay period.

Employee Contributions. Retirement System [_] After-Tax Voluntary Contributions --------------------------------- You may also make voluntary contributions shall to the Plan in an amount up to 10% of your total compensation or earned income. Although these voluntary contributions are not tax deductible, as long as the Plan maintains its tax qualified status, there will be paid by no tax payable on the employeeincome or gains attributable to such contributions until your account is distributed to you. Any employee Retirement System contributions obligations shall Rollover Contributions ---------------------- Under special circumstances, you may be “picked up” for permitted to "rollover" certain distributions from other tax purposes only pursuant to this Sectionqualified plans. The Auditor/Controller-Recorder shall implement specific requirements for a distribution to qualify for rollover treatment are very technical and are provided U1 the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective Plan. A qualifying rollover contribution, if done in accordance with the earnings paid and contributions made on and after Plan provisions, permits you to avoid tax at the effective date of this Article. The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount time of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution distribution from the Retirement Associationother plan. If the employee designates the pickup as employee contributionsSuch amounts, then for each dollar appliedhowever, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributionstaxed at the time they are distributed from this Plan. ELIGIBILITY FOR BENEFITS ------------------------ Retirement or Disability ------------------------ If the employee does not file a designation, the contributions shall be made as employee contributions. Employees hired your employment terminates on or after January 1you attain age ___ (the Plan's normal retirement age) or on account of a total and permanent disability, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall you will be employee contributions. The County shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County under this Section shall be treated as compensation paid to County employees for all other purposes. County paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option entitled to receive the Retirement System contribution amounts directly instead total of having them paid all balances in your plan accounts. The forms of payment available to you are discussed under the section entitled "Payment of Benefits" below. Your beneficiary is entitled to receive a benefit from the Plan upon your death. If you die prior to receiving any of your plan benefits, the amount payable to your beneficiary will be the total of all balances in your Plan accounts. If you have already begun to receive benefits from the Plan due to retirement or other termination of employment, your beneficiary will receive the total of all remaining balances in your Plan accounts. When you join the Plan, you are given the opportunity to designate a beneficiary. If you are married at the date of your death, your designation of someone other than your spouse as beneficiary will not be effective unless your spouse has consented in writing to such designation. A spousal consent must be made on the prescribed form provided by the Plan Administrator and witnessed by a Plan representative or notary public. Subject to the County Retirement Systemspousal consent requirements, you may change your beneficiary at any time by filing a new written designation with the Plan Administrator. Upon If you do not have a properly designated beneficiary at the date of your death, your surviving spouse will receive any benefits payable under the Plan. If you have no surviving spouse, your estate will receive such benefits. Other Termination of Employment ------------------------------- If your employment with the Company terminates before the Plan's normal retirement age for any reason other than death or separationdisability, all contributions picked up under this Section you will be considered for tax purposes as employer-entitled only to the portion of your plan accounts that are vested. VESTING ------- You will become vested in your plan accounts attributable to employer profit sharing and/or money purchase pension contributions based on the following: [ ] You will also have a fully vested and nonforfeitable interest in all of your other plan accounts. You, or your designated beneficiary, will always be paid contributionsthese amounts. [ ] The provisions amounts in your plan accounts will become fully vested and nonforfeitable after ________Years of this Article shall be applied each pay period.Service with the Employer. [ ] The amounts in your plan accounts will become fully vested and nonforfeitable according to the following schedule: Vested Years of Service Percentage ---------------- ---------- 2 or less 0% 2 20% 3 40% 4 60% 5 80% 6 or more 100% You are always 100% vested in any voluntary aftertax contributions you make under the Plan. Year of Service ---------------

Employee Contributions. Retirement System contributions shall be paid by the employee. Any employee Retirement System contributions contribution obligations shall be “picked up” for tax purposes only pursuant to this Section. The County’s Auditor/Controller-Recorder shall implement the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with the earnings paid and contributions made on and after the effective date of this ArticleCompensation Plan. The If hired prior to January 1, 2013, the employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollardollar ($1.00); and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. Employees receiving Retirement System contributions under the Benefit Plan in effect prior to the effective date of this Article shall continue to have contributions under this Article applied (as employer or employee contributions for retirement purposes) in the same manner as previously applied for the employee until a revised designation is made by the employee. Employees hired on or after January 1, 2013 2013, cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County Fire shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions contributions, and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County Fire picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County Fire under this Section article shall be treated as compensation paid to County Fire employees for all other purposes. County Fire paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of this Article shall be applied each pay period.

Employee Contributions. Retirement System Employee contributions shall be a percentage of the gross earnings which would have been paid to the Member by the Company in the year except for participation In this Plan. The percentage deducted from the gross earnings is as agreed upon by the Company and the Member and will be of gross earnings. The Company shall deposit the contributions twice monthly into the Member's Account from the payroll system (on the 1st and on the 17th day of each calendar month). The Period shall commence with the first pay advance on or after July of the application year subsequent to the approval of the enrollment and shall terminate with the earlier of commencement of the Leave Period, termination of employment, termination from the Plan, or death of the employee. TAX IMPLICATIONS All tax implications are subject to changes in accordance with the Applicable Legislation. Employee contributions into the Plan are taxed on a deferred basis, i.e. contributions made into the Plan are not subject to income tax. Payments during the Leave Period shall be paid out by the Company as agent for the Trustee and treated as taxable employment income when received. Payments received during the Leave Period are subject to required statutory deductions, including income tax. Accrued Interest on the employee contributions shall be paid out annually to the Member by the employeeCompany as agent for the Trustee and treated as taxable employment income when received. Any employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant Payments received during the Leave Period are subject to this Sectionstatutory deductions, including income tax. The Auditor/Controller-Recorder shall implement prescribed for reporting, in accordance with Applicable Legislation will be provided to the pick up of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with Member by the earnings paid Company. WITHDRAWAL FROM THE PLAN The Member may elect to withdraw from the Plan at any time by giving written notice to the Company. Within calendar days from withdrawal from the Plan, the Member will receive a lump sum payment equal to the amount in the Member's Account and contributions made on and after the effective date of this Articleany interest accrued thereon. The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions and such contributions shall lump sum payment be treated as employer contributions taxable employment income in the year it Is received and subject to required statutory deductions, including income tax. A Member must be on the active payroll during the Contribution Period or will automatically be withdrawn from the Plan. This would occur in the event the Member becomes entitled to maternity leave, Wage Indemnity Plan leave, workers' compensation leave leaves specified under Article of the Collective agreement when such leaves exceed one block month. PAYMENT OF BENEFITS UNDER THE PLAN A Member becomes eligible for purposes of reporting and wage withholding payments under the Internal Revenue Code Plan upon taking a leave of absence. The following conditions must be present: throughout the Leave Period the Member does not receive any salary or wages from the Company or any other person or partnership with whom the Company does not deal with at arm's length, as defined in the Income Tax Act, other than benefits payable under the Plan and the Revenue reasonable fringe benefits usually by the Company to the Member as a condition of the Member's employment: and Taxation Codeas a term and condition of qualifying for the Leave Period, the Member undertakes to return to regular employment with the Company for a period of time that is not less than the Member's Leave Period. The amounts picked up Benefits payable under this Section shall be recouped through offsets against equal to and not exceed the salary amount in the Member's Account. The Company shall pay to the Member the accrued interest on Member's Account as of each employee December while the Member participates in the Plan until the last day of the Leave Period or withdrawal from the Plan or death of the Member. The Member may elect to commence the benefit payments at the beginning of the Leave Period either in one lump sum or in equal monthly installments to the end of the Leave Period. Installment payments shall commence with the regularly scheduled mid-month pay period one month following commencement of the Leave Period. During the Leave Period, the Member shall not be entitled to receive benefits from the or workers' compensation and supplements thereto. The Member may be eligible for whom short term or long-term disability benefits upon the County picks up member contributions. These offsets are akin expected date of return to work if unable to work due to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by covered disability incurred during the County under this Section shall be treated as compensation paid to County employees for all other purposes. County paid employer contributions Leave Period, subject to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries terms and conditions of the affected employees. No employee DEATH WHILE A MEMBER OF THE PLAN If a Member dies during the Period, the Company shall have the option to receive the Retirement System contribution amounts directly instead of having them paid pay to the County Retirement SystemMember's estate the total contributions plus interest, subject to required statutory deductions, within calendar days following notification of death. Upon retirement or separationIf the Member dies before receiving all installments due during the Leave Period, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions the Company shall pay to the Member's estate a lump sum payment equal to the amount in the Member's Account and any interest accrued thereon, subject to required statutory deductions, within calendar days following notification of this Article shall be applied each pay perioddeath.

Employee Contributions. Any employee Retirement System contributions contribution obligations shall be paid by the employee. Any employee Employee Retirement System contributions obligations shall be “picked up” for tax purposes only pursuant to this Section. The Auditor-Controller/Controller-Recorder shall implement Treasurer/Tax Collector has implemented the pick up pickup of such Retirement System contributions under Internal Revenue Code Section 414(H)(2) effective with the earnings paid and contributions made on and after the effective date of this Article). The employee must choose to have the contributions designated as all employer or all employee contributions for retirement purposes. If the employee designates the pickup as employer contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of the actuarial value of that dollar to the Retirement Association as determined by the Board of Retirement; and the employee may not withdraw this contribution from the Retirement Association. If the employee designates the pickup as employee contributions, then for each dollar applied, the employee’s retirement obligation shall be satisfied in the amount of one dollar; and upon separation without retirement, an employee may withdraw this contribution from the Retirement Association. Upon retirement or separation, all contributions applied under this Section will be considered for tax purposes as employer-employer- paid contributions. If the employee does not file a designation, the contributions shall be made as employee contributions. However, if the employee made a designation at a previous open enrollment then that designation shall continue to be applied. Employees hired on or after January 1, 2013 cannot choose to designate retirement system contributions as employer contributions. For such employees, all contributions shall be employee contributions. The County District shall make member contributions under this Section on behalf of the employee, which shall be in lieu of the employee’s contributions contributions, and such contributions shall be treated as employer contributions for purposes of reporting and wage withholding under the Internal Revenue Code and the Revenue and Taxation Code. The amounts picked up under this Section shall be recouped through offsets against the salary of each employee for whom the County District picks up member contributions. These offsets are akin to a reduction in salary and shall be made solely for purposes of income tax reporting and withholding. The member contributions picked up by the County District under this Section shall be treated as compensation paid to County District employees for all other purposes. County District paid employer contributions to the County’s Retirement System under this Section shall be paid from the same source of funds as used in paying the salaries of the affected employees. No employee shall have the option to receive the Retirement System contribution amounts directly instead of having them paid to the County Retirement System. Upon retirement or separation, all contributions picked up under this Section will be considered for tax purposes as employer-paid contributions. The provisions of Contributions under this Article Section shall be applied each pay period(as all employer or all employee contributions with the same value and restrictions) for Retirement System purposes in the same manner as the contributions under Section 1 of this Article.