Medical, Dental and Flexible Spending Account Plans. The Employer’s medical and dental plans are incorporated by reference into this Agreement and described in Appendices X, X, X, X, X, X and J. The Employer shall provide Captains with the opportunity to enroll in a Flexible Spending Account (“FSA”) plan, which will permit Captains to fund, on a pre-tax basis, an individual account that the Captain may use to pay for qualified unreimbursed medical expenses, as provided under Section 213 of the Internal Revenue Code. Subject to Internal Revenue Service regulations, the FSA plan will allow participants to pay the following qualified expenses on a pre-tax basis: dental expenses; vision expenses; health plan contributions, deductibles and co-payments; prescription drug co-payments and payments for over-the-counter drugs; and other unreimbursed medical expenses. Participation is voluntary, and participants may contribute up to $5000.00 annually on a pre-tax basis, which will be deducted pro-rata each payroll period. Captains may enroll in the FSA plan or change the amount of their elections once per year during open enrollment or when they have a change in family status. As mandated by the Internal Revenue Code, a “use it or lose it” rule applies to Section 125 plans. During open enrollment, the parties will engage in a joint educational campaign to inform Captains of the benefits of the FSA plan and otherwise increase employee participation in such plan. The medical plan (health insurance plan) shall consist of two (2) separate alternative coverages—a PPO plan (“PPO”) and two (2) HMO plans (“HMO”). In the event that a new health care plan becomes available to the Employer during a plan year, the Employer shall have the right to include that new plan in the plan alternatives upon reasonable prior notice to and discussion with Unit 156-Captains. The Employer shall make available to Captains and their eligible dependents summaries of the benefits provided by the Employer’s health care plan either electronically or in print with the cost of any printing to be borne by the Employer. The plans for both medical and dental benefits, including the provisions on eligibility and self-contribution rules and amounts in effect as of the date of this Agreement, may not be changed by the Employer without the agreement of Unit 156-Captains; however, any changes during the term of this Agreement relating to health care (including, but not limited to, changes in employee contributions, deductibles or out-of-pocket limits) agreed t...
