Health Reimbursement Arrangement Contribution. Effective the pay period beginning on June 21, 2016, the County shall cease contributions to the HRA account described in this section. Effective the pay period beginning June 21, 2016, the County will instead convert such HRA contributions into medical insurance premiums as described in 15.2.2. Through June 20, 2016, all eligible full and part-time employees as defined in Article 3, Section 3.2, enrolled in a County-sponsored medical plan will receive a contribution into a Health Reimbursement Arrangement (HRA) and can participate in the HRA plan based on County medical plan enrollment as described herein. Eligible employees who waive medical coverage and are not enrolled in a County-sponsored medical plan will not receive a contribution into the HRA. The County will contribute the amount specified in the table below, per pay status hour to a maximum of 80 hours per biweekly pay period. The County will contribute to eligible part-time employees on a pro-rated basis in accordance with Section 15.2.6. Effective 5/12/2015 – 6/20/16 Coverage Level Per Pay Status Hour Monthly Equivalent EE+1 $.97 $169 EE+2 $2.67 $465 County contributions pursuant to this article will be available to Plan participants for reimbursement of eligible medical care expenses as incurred by an eligible employee or dependent(s) as defined under the Internal Revenue Code Sections 105 and 106. Effective June 21, 2016 active employee post-tax medical premiums are not eligible for reimbursement. HRA contributions made pursuant to this article are separate and apart from HRA contributions and benefit eligibility criteria for Retiree Medical for employees hired on or after January 1, 2009 pursuant to Article 16, Section 16.3. The parties agree that the health benefits in this Article 15 are available only to active employees. When this MOU ends on June 17, 2018, the parties agree that the health benefits in this Article 15 are subject to negotiations for a successor MOU. The County of Sonoma Health Reimbursement Arrangement (HRA) Plan Document will be amended as required to reflect the above HRA contribution and benefit eligibility criteria for active employees. The County makes no representations or warranties in regard to the tax treatment of the HRA, including whether any portion of the HRA is taxable by the Internal Revenue Service or the Franchise Tax Board.
Health Reimbursement Arrangement Contribution. The benefits outlined in this article shall be available to regular administrative assistants that work .50 FTE or more. Administrative assistants must be actively working for the full school year to be eligible for the Health Reimbursement Arrangement (HRA) contribution. Administrative assistants on leave of absence during a school year will not be eligible for HRA contributions for that school year. The HRA contribution will not be prorated for partial school years worked with the following exception: administrative assistants who retire prior to the end of the school year will receive a prorated contribution based on the number of days worked divided by the total number of teacher duty days in the school year during which they retire. The Cooperative will set aside $1,000.00 annually for all newly hired full-time administrative assistants. Regular part-time administrative assistants that work .50 FTE or more will receive a prorated portion of the contribution. The Cooperative contribution will be made in July following the preceding full school year of service. The Cooperative contribution will be deposited into a Cooperative reserved account on behalf of all eligible employees as outlined in this Article; however, all Cooperative contributions will remain Cooperative assets until eligible employees meet the Cooperative’s vesting requirements. Administrative assistants will become vested when they have at least 10 years of continuous service to the Cooperative, including Cooperative approved leaves of absence. For each year of service thereafter, the Cooperative will continue to deposit $1,000.00 annually in the HRA account of all eligible full-time employees as outlined in this Article. The deposit for part-time administrative assistants will be prorated to the FTE for which they are contracted. The Cooperative contributions will be made in July following the preceding full school year of service. The vested administrative assistants will have access to their HRA account balance upon separation of employment.
Health Reimbursement Arrangement Contribution. Effective the pay period beginning on June 21, 2016, the County shall cease contributions to the HRA account described in this Section. Remaining balances in the active HRA will continue to be available to Plan participants for reimbursement of eligible medical care expenses as incurred by an eligible employee/retiree or dependent(s) as defined under the Internal Revenue Code Sections 105 and 106. HRA contributions made pursuant to this Article are separate and apart from HRA contributions and benefit eligibility criteria for Retiree Medical for employees hired on or after January 1, 2009 pursuant to Article 16, Section 16.3. The County of Sonoma Health Reimbursement Arrangement (HRA) Plan Document will be amended as required to reflect the above HRA contribution and benefit eligibility criteria for active employees. The County of Sonoma has established an Active Health Reimbursement Arrangement (HRA) Plan Document which outlines the eligibility provisions of this plan pursuant to current IRS regulations and the County makes no representations or warranties in regard to the tax treatment of the HRA, including whether any portion of the HRA is taxable by the Internal Revenue Service or the Franchise Tax Board.
Health Reimbursement Arrangement Contribution. Effective the pay period beginning on June 21, 2016, the County shall cease contributions to the HRA account described in this section. Remaining balances in the active HRA will continue to be available to Plan participants for reimbursement of eligible medical care expenses as incurred by an eligible employee/retiree or dependent(s) as defined under the Internal Revenue Code Sections 105 and 106. Effective June 21, 2016 active employee post-tax medical premiums are not eligible for reimbursement. HRA contributions made pursuant to this article are separate and apart from HRA contributions and benefit eligibility criteria for Retiree Medical for employees hired on or after January 1, 2009 pursuant to Article 16, Section 16.3. The parties agree that the health benefits in this Article 15 are available only to active employees. When this MOU ends on June 17, 2019, the parties agree that the health benefits in this Article 15 are subject to negotiations for a successor MOU. The County of Sonoma Health Reimbursement Arrangement (HRA) Plan Document will be amended as required to reflect the above HRA contribution and benefit eligibility criteria for active employees. The County of Sonoma has established an Active Health Reimbursement Arrangement (HRA) Plan Document which outlines the eligibility provisions of this plan pursuant to current IRS regulations and the County makes no representations or warranties in regard to the tax treatment of the HRA, including whether any portion of the HRA is taxable by the Internal Revenue Service or the Franchise Tax Board.
