Common use of Flexible Benefits Plan Clause in Contracts

Flexible Benefits Plan. The City shall provide a contribution to the City’s Flexible Benefits Plan (125 Plan) for each full-time employee in regular or probationary status who is enrolled in one of the CalPERS medical insurance plans offered by the City. Employees can use this contribution to offset the cost of benefits purchased through the Plan. The value of any flexible benefit allowance provided by the City shall be determined as follows: Each year, the City will review the premium charged for employee + 2 or more coverage (family coverage) under the Blue Shield HMO and Kaiser health insurance plans to determine the plan to be used for determining the amount of the City’s contribution to the 125 Plan. Contributions will be the greater of A or B as defined below: A. Eligible employees shall receive an allowance equal to one hundred percent (100%) of the premium cost for health insurance coverage based on the employee’s plan selection and participation level eligibility (e.g., Employee only coverage, Employee + 1 coverage, or Employee + 2 coverage), less the amount of any contribution provided under Section 6.02 above. The City’s maximum contribution under this Section shall not exceed the cost of one hundred percent (100%) of the premium, excluding United Health Care as determined by the employee’s participation level, less the City’s contribution towards medical benefits under PEMHCA, except that, in no event shall the sum of the City's contributions pursuant to the provisions of Sections 6.02 and 6.03 of this Memorandum of Understanding exceed one hundred (100%) of the premium cost for the PERS medical insurance plan in which the employee is enrolled. B. The City shall continue to provide Flexible Benefit Allowances as provided in this Section unless amended or repealed by the City Council. C. Contributions to an employee's Flexible Benefit Account shall be used only for payment of those benefits that are available through the City’s Flexible Benefits Plan. The City will not treat any contributions made to the Flexible Benefits Plan as compensation subject to income tax withholding unless the Internal Revenue Service and/or the Franchise Tax Board indicates that such contributions are taxable income subject to withholding. Each employee shall be solely and personally responsible for any federal, state, or local tax liability of the employee that may arise out of the implementation of this Section or any penalty that may be imposed therefore. D. Each employee shall file an election in writing during the month of open enrollment for medical insurance each year designating how the contributions in his or her Flexible Benefits Account are to be spent during the ensuing year. Thereafter, no changes to designations so made shall be allowed until the enrollment of the following year, except for changes due to an eligible qualifying event. E. Each employee shall be responsible for providing immediate written notice to the Director of Human Resources or designee of any change to the number of his or her dependents which would affect the amount of the City's payment to the Flexible Benefits Account. An employee who, by reason of failing to report the change in dependents, receives a City payment greater than the amount to which he or she is entitled, shall be liable for refunding the excess amounts received via a reduction in the amount paid to employee's Flexible Benefits Account in subsequent months. Changes to flexible benefits contributions associated with changes in an employee's number of dependents shall take effect at the start of the first pay period in the month following the month in which notice of the change is received by the Human Resources Department. No retroactive increases to the Flexible Benefit Allowance provided by the City shall be allowed.

Flexible Benefits Plan. The City shall provide a contribution An IRS qualified cafeteria-style benefits program is offered to the City’s all eligible employees called Flexible Benefits Plan (125 Plan) for each fullFBP). This plan provides a variety of tax-time free benefit options. Eligible employee means any employee in regular one-half, three quarter, or probationary status who full- time status. Eligible employee excludes all employees in an hourly status. On or about April 1 of each year during the term of this agreement or earlier if mutually agreed, the parties exchange premium rates for the parties’ respective plan offerings. The Union shall notify the City on or before April 27, 2010 of its decision to eliminate MEA Plans as options under the City’s flexible benefits plan. The benefits available through the Flexible Benefits Plan and the respective annual costs are reflected in the Flexible Benefits Summary Highlights booklet provided to each employee each year of this agreement. 1. It is enrolled in one the intent of the CalPERS medical parties that all Plans comply with all applicable State and federal laws, including IRS Regulations as interpreted by the City Attorney. All disputes over interpretation of the above shall be submitted to the appropriate agencies for interpretation. 2. The employee must select life insurance and health insurance (unless covered under another comprehensive health plan). An employee may opt out of City health insurance if he/she has other comprehensive health insurance by selecting the “waiver” option. 3. With the remaining FBP monies, eligible employees may select from other optional benefits including dental, vision, cancer/intensive care protection, 401(k), Dental/Medical/Vision and Dependent Care reimbursement and/or cash payment. 4. After selecting required health and life insurance coverage, employees who are unable to enroll in their desired dental plan may purchase such benefit by making an “out-of-pocket” payment for the cost difference. Only dental coverage may be obtained in this manner. Such “out-of-pocket” contribution must be made at the time of Open Enrollment and is nonrefundable. 5. In addition to designating flexible benefits monies to pay for reimbursements employees may designate a specific amount of pre-tax money (IRS restrictions apply) to be withheld from their paycheck to reimburse eligible out-of-pocket medical, dental, vision, or dependent care expenses. These payroll deductions must be designated during the open enrollment period, are irrevocable, are subject to IRS regulations, and monies are forfeited if not used within the fiscal year. 6. Eligible employees are required to enroll for their benefits each year during the designated open enrollment period. If an employee fails to complete enrollment within the open enrollment period, the employee’s current options for health (or comparable plan if unavailable), including dependent health offset, and life, will be automatically continued at the same level for the next year as if the employee had elected to keep them. All other benefit options will be cancelled. Any monies remaining from the FBP allotment will be paid out as taxable cash payment. All payroll deductions, including DMV and Dependent Care reimbursement, will continue and may not be eligible to be stopped until the following open enrollment period. 7. The City agrees that it will not arbitrarily or unreasonably deny Union the opportunity to offer a health insurance plan to active and/or retired employees. Such coverage must include mental health coverage at an equal or better level of coverage than that offered through the City’s health plans. Union agrees to inform Employee Assistance Program (EAP) of any changes to the mental health coverage and/or provider in order for EAP to give input on the proposed changes to ensure that City employees are receiving adequate mental health coverage through their selected health plan. 8. Union agrees to indemnify the City against any and all claim arising out of the administration of its benefits plans. 9. Audit and Inspection of Records The City Auditor is authorized to audit all necessary documents pertaining to the health insurance plans offered by the City. Employees can use this contribution to offset the cost of benefits purchased through the PlanUnion. 10. The value of any flexible benefit allowance provided by the City shall be determined as follows: Each year, the City will review the premium charged for employee + 2 or more coverage (family coverage) under the Blue Shield HMO and Kaiser health insurance plans parties agree that Union is authorized to determine the plan to be used for determining the amount of audit the City’s contribution health plans to the 125 Planextent that documents are requested and provided pursuant to state and federal public information laws. 11. Contributions Union will be the greater of A or B as defined below: A. Eligible employees shall receive an allowance equal available to one hundred percent (100%) of the premium cost for health insurance coverage based on the employee’s plan selection and participation level eligibility (e.g., Employee only coverage, Employee + 1 coverage, or Employee + 2 coverage), less the amount of any contribution provided under Section 6.02 above. The City’s maximum contribution under this Section shall not exceed the cost of one hundred percent (100%) of the premium, excluding United Health Care as determined by the employee’s participation level, less the City’s contribution towards medical benefits under PEMHCA, except that, in no event shall the sum of the City's contributions pursuant to the provisions of Sections 6.02 and 6.03 of this Memorandum of Understanding exceed one hundred (100%) of the premium cost for the PERS medical insurance plan in which the employee is enrolled. B. The City shall continue to provide Flexible Benefit Allowances as provided in this Section unless amended or repealed by the City Council. C. Contributions to an employee's Flexible Benefit Account shall be used only for payment of those benefits that are available through the City’s Flexible Benefits Plan. The City will not treat any contributions made to the Flexible Benefits Plan as compensation subject to income tax withholding unless the Internal Revenue Service and/or the Franchise Tax Board indicates that such contributions are taxable income subject to withholding. Each employee shall be solely and personally responsible for any federal, state, or local tax liability of the employee that may arise out of the implementation of this Section or any penalty that may be imposed therefore. D. Each employee shall file an election in writing during the month of open enrollment for medical insurance each year designating how the contributions in his or her Flexible Benefits Account are to be spent during the ensuing year. Thereafter, no changes to designations so made shall be allowed until the enrollment of the following year, except for changes due to an eligible qualifying event. E. Each employee shall be responsible for providing immediate written notice to the Director of Human Resources or designee of any change to the number of his or her dependents which would affect the amount of the City's payment to the Flexible Benefits Account. An employee who, by reason of failing to report the change in dependents, receives a City payment greater than the amount to which he or she is entitled, shall be liable for refunding the excess amounts received via a reduction in the amount paid to employee's Flexible Benefits Account in subsequent months. Changes to flexible benefits contributions associated with changes in an employee's number of dependents shall take effect answer questions at the start end of the first pay period in the month following the month in which notice of the change is received by the Human Resources Department. No retroactive increases to the Flexible Benefit Allowance provided by the City shall be allowedOpen Enrollment and New Employee Orientation Sessions.

Flexible Benefits Plan. A. The City shall provide has a contribution to the City’s Flexible Benefits Plan (125 Plan) for each full-time employee in regular or probationary status who is enrolled in one of the CalPERS medical insurance plans offered by the City. Employees can use this contribution to offset the cost of benefits purchased through the Plan. The value With the exception of any flexible benefit allowance provided by those employees who choose the City shall be determined as follows: Each year"no medical plan" option (See C), the City will review contribute an amount equivalent to the lesser cost (Kaiser HMO) medical plan rate, according to dependent status, regardless of which medical plan is chosen. "According to dependent status" means that if an employee is single he or she shall receive the equivalent to the single premium charged for in his or her flexible spending account. If an employee + 2 and a dependent are enrolled in a City medical plan, the employee shall receive the two-party premium in his or her flexible spending account. If an employee and more coverage than one dependent are enrolled in a City medical plan, the employee shall receive the family premium in his or her flexible spending account. B. Employees may select one of the following medical plans within their Flexible Benefits Plans: • Kaiser (family coverageS) under the Blue Shield • Alternative HMO and Kaiser health insurance plans to determine the plan to be used for determining the amount of • PPO Those employees selecting an option whose premium exceeds the City’s contribution to the 125 Plan. Contributions will be the greater of A or B as defined below: A. Eligible employees shall receive an allowance equal to one hundred percent (100%) of the premium cost for health insurance coverage based on the employee’s plan selection and participation level eligibility (e.g., Employee only coverage, Employee + 1 coverage, or Employee + 2 coverage), less the amount of any contribution provided under Section 6.02 above. The City’s maximum contribution under this Section shall not exceed the cost of one hundred percent (100%) of the premium, excluding United Health Care as determined by the employee’s participation level, less the City’s contribution towards medical benefits under PEMHCA, except that, in no event shall the sum of the City's contributions pursuant to the provisions of Sections 6.02 and 6.03 of this Memorandum of Understanding exceed one hundred (100%) of the premium cost are responsible for the PERS medical insurance plan in which the employee is enrolled. B. The City shall continue to provide Flexible Benefit Allowances as provided in this Section unless amended or repealed by the City Councildifference. C. Contributions In the event that an employee has alternate comprehensive group medical coverage through a spouse's medical plan or some other group medical plan, the employee may select a "no medical plan" option. (Proof of alternate coverage is required.) In this event, the City shall provide the employee only City contribution which may be received in cash, in which case the amount is treated as taxable income, or the employee may reallocate it toward the purchase of other benefits in the Plan, or a combination of both. D. Employees may contribute salary of up to an employeethe maximum allowed by law on a pre-tax basis in order to purchase the following benefits: • Medical premiums, co-payments, and deductibles • Dental premiums, co-payments, and deductibles • Unreimbursed medical and dental expenses • Dependent care • Voluntary Group Life Insurance (aggregate to $50,000 coverage) Rules governing the allocation and distribution of such funds shall conform to applicable sections of State and Federal tax codes and the City of El Cerrito's Flexible Benefit Account shall be used only for payment of those benefits that are available through the City’s Flexible Benefits Plan. The City will not treat any contributions made employee may salary-contribute to the purchase of benefits on a pre-tax basis if appropriate and consistent with the provisions of the City's "Citiflex" Plan and IRS regulations. The employee may elect to purchase a variety of taxable and tax-exempt benefits with the City's contribution, if any, to the Flexible Benefits Plan as compensation subject to income tax withholding unless the Internal Revenue Service and/or the Franchise Tax Board indicates that such contributions are taxable income subject to withholding. Each employee shall be solely and personally responsible for any federal, state, or local tax liability of the employee that may arise out of the implementation of this Section or any penalty that may be imposed therefore. D. Each employee shall file an election in writing during the month of open enrollment for medical insurance each year designating how the contributions in his or her Flexible Benefits Account are to be spent during the ensuing year. Thereafter, no changes to designations so made shall be allowed until the enrollment of the following year, except for changes due to an eligible qualifying eventPlan. E. Each employee shall be responsible for providing immediate written notice to the Director of Human Resources or designee of any change to the number of his or her dependents which would affect the amount of the City's payment to the Flexible Benefits Account. An employee who, by reason of failing to report the change in dependents, receives a City payment greater than the amount to which he or she is entitled, shall be liable for refunding the excess amounts received via a reduction in the amount paid to employee's Flexible Benefits Account in subsequent months. Changes to flexible benefits contributions associated with changes in an employee's number of dependents shall take effect at the start of Health plans will become effective the first pay period in of the month following the month in which notice date of hire. F. The health benefit programs recognize the change is received by the Human Resources Departmentparticipation of domestic partners of eligible employees. No retroactive increases Please refer to the Flexible Benefit Allowance provided City’s Citiflex document for details. G. The bargaining unit represented by SEIU shall pay the City shall be allowedsame office visit and prescription co-pays, up to a maximum of $15.00 for an office visit co-pay, as the safety personnel bargaining units.

Flexible Benefits Plan. The City shall provide a contribution to the City’s Flexible Benefits Plan (125 Plan) for each full-time employee in regular or probationary status who is enrolled in one of the CalPERS medical insurance plans offered by the City. Employees can use this contribution to offset the cost of benefits purchased through the Plan. The value of any flexible benefit allowance provided by the City shall be determined as follows: Each year, the City will review the premium charged for employee + 2 or more coverage (family coverage) under the Blue Shield HMO and Kaiser Xxxxxx health insurance plans to determine the plan to be used for determining the amount of the City’s contribution to the 125 Plan. Contributions will be the greater of A or B as defined below: A. Eligible employees shall receive an allowance equal to one hundred percent (100%) of the premium cost for health insurance coverage based on the employee’s plan selection and participation level eligibility (e.g., Employee only coverage, Employee + 1 coverage, or Employee + 2 coverage), less the amount of any contribution provided under Section 6.02 above. The City’s maximum contribution under this Section shall not exceed the cost of one hundred percent (100%) of the premium, excluding United Health Care as determined by the employee’s participation level, less the City’s contribution towards medical benefits under PEMHCA, except that, in no event shall the sum of the City's contributions pursuant to the provisions of Sections 6.02 and 6.03 of this Memorandum of Understanding exceed one hundred percent (100%) of the premium cost for the PERS medical insurance plan in which the employee is enrolled. B. The City shall continue to provide Flexible Benefit Allowances as provided in this Section unless amended or repealed by the City Council. C. Contributions to an employee's Flexible Benefit Account shall be used only for payment of those benefits that are available through the City’s Flexible Benefits Plan. The City will not treat any contributions made to the Flexible Benefits Plan as compensation subject to income tax withholding unless the Internal Revenue Service and/or the Franchise Tax Board indicates that such contributions are taxable income subject to withholding. Each employee shall be solely and personally responsible for any federal, state, or local tax liability of the employee that may arise out of the implementation of this Section or any penalty that may be imposed imposed, therefore. D. Each employee shall file an election in writing during the month of open enrollment for medical insurance each year designating how the contributions in his or her the employee’s Flexible Benefits Account are to be spent during the ensuing year. Thereafter, no changes to designations so made shall be allowed until the enrollment of the following year, except for changes due to an eligible qualifying event. E. Each employee shall be responsible for providing immediate written notice to the Director of Human Resources or designee of any change to the number of his or her the employee’s dependents which would affect the amount of the City's ’s payment to the Flexible Benefits Account. An employee who, by reason of failing to report the change in dependents, receives a City payment greater than the amount to which he or she is entitled, shall be liable for refunding the excess amounts received via a reduction in the amount paid to employee's Flexible Benefits Account in subsequent months. Changes to flexible benefits contributions associated with changes in an employee's ’s number of dependents shall take effect at the start of the first pay period in the month following the month in which notice of the change is received by the Human Resources Department. No retroactive increases to the Flexible Benefit Allowance provided by the City shall be allowed.

Flexible Benefits Plan. 8.1 The City/District shall offer a Flexible Benefits Plan and make monthly contributions for employee benefit allowances for allocation to health, dental, ,health care flexible spending account and dependent care flexible spending account. Effective January 1, 2022 group benefit allowances for classes represented by the POA shall be as set forth in Attachment B. 8.2 Effective January 1, 2023, the Employer’s contribution toward the Flexible Benefit Plan will be increased by the percentage increase in the CalPERS Kaiser Basic Premium Region 1 rate. 8.3 Sworn Plan participants will pay the administrative costs of the program to a maximum of $15.00 per month. A plan participant is defined as any member for whom the third party plan administrator charges a fee. Non-sworn members do not pay the administrative costs of the flexible benefits plan. 8.4 Employees who have left over benefit allowance available after deducting all selected plan premium amounts may choose to either: A. Allocate remaining funds into one or more reimbursement accounts: or B. Receive the available leftover benefit allowance to be contributed into a deferred compensation plan (e.g., 457 plan) or into the VEBA (pursuant to the contribution agreed to in Section 15) in accordance with the provisions of federal and state tax laws. 8.5 As long as the City/District provides medical coverage through CalPERS the City/District shall contribute the mandatory contribution for active and retired employees’ as required by XxxXXXX. If the City shall provide a desires to change medical insurance from CalPERS to another provider, the City agrees to meet and confer. 8.6 Family members include state-registered domestic partners and their dependents as recognized by the State of California. 8.7 At such time as regulations are issued implementing the Affordable Care Act, the City of Xxxxxx City and Xxxxxx City Police Officers Association will meet and confer to review the impact of such regulations on the benefits plans then in force. If modifications to the benefits, eligibility for coverage, employer or employee contribution to the City’s Flexible Benefits Plan (125 Plan) for each full-time employee in regular cost of insurance or probationary status who is enrolled in one any other provisions of the CalPERS medical insurance benefit plans offered covered by this MOU will be modified by the City. Employees can use ACA during the term of this contribution to offset the cost of benefits purchased through the Plan. The value of any flexible benefit allowance provided by agreement, it is agreed that the City shall be determined as follows: Each year, of Xxxxxx City and Xxxxxx City Police Officers Association will reopen the City will review the premium charged for employee + 2 or more coverage (family coverage) under the Blue Shield HMO contract to meet and Kaiser health insurance plans to confer and determine the plan to be used for determining the amount of the City’s contribution to the 125 Plan. Contributions how such mandated changes will be the greater of A or B as defined below: A. Eligible employees shall receive an allowance equal to one hundred percent (100%) of the premium cost for health insurance coverage based on the employee’s plan selection and participation level eligibility (e.g., Employee only coverage, Employee + 1 coverage, or Employee + 2 coverage), less the amount of any contribution provided under Section 6.02 above. The City’s maximum contribution under this Section shall not exceed the cost of one hundred percent (100%) of the premium, excluding United Health Care as determined by the employee’s participation level, less the City’s contribution towards medical benefits under PEMHCA, except that, in no event shall the sum of the City's contributions pursuant to the provisions of Sections 6.02 and 6.03 of this Memorandum of Understanding exceed one hundred (100%) of the premium cost for the PERS medical insurance plan in which the employee is enrolledimplemented. B. The City shall continue to provide Flexible Benefit Allowances as provided in this Section unless amended or repealed by the City Council. C. Contributions to an employee's Flexible Benefit Account shall be used only for payment of those benefits that are available through the City’s Flexible Benefits Plan. The City will not treat any contributions made to the Flexible Benefits Plan as compensation subject to income tax withholding unless the Internal Revenue Service and/or the Franchise Tax Board indicates that such contributions are taxable income subject to withholding. Each employee shall be solely and personally responsible for any federal, state, or local tax liability of the employee that may arise out of the implementation of this Section or any penalty that may be imposed therefore. D. Each employee shall file an election in writing during the month of open enrollment for medical insurance each year designating how the contributions in his or her Flexible Benefits Account are to be spent during the ensuing year. Thereafter, no changes to designations so made shall be allowed until the enrollment of the following year, except for changes due to an eligible qualifying event. E. Each employee shall be responsible for providing immediate written notice to the Director of Human Resources or designee of any change to the number of his or her dependents which would affect the amount of the City's payment to the Flexible Benefits Account. An employee who, by reason of failing to report the change in dependents, receives a City payment greater than the amount to which he or she is entitled, shall be liable for refunding the excess amounts received via a reduction in the amount paid to employee's Flexible Benefits Account in subsequent months. Changes to flexible benefits contributions associated with changes in an employee's number of dependents shall take effect at the start of the first pay period in the month following the month in which notice of the change is received by the Human Resources Department. No retroactive increases to the Flexible Benefit Allowance provided by the City shall be allowed.