Common use of Medical Flexible Spending Arrangement Clause in Contracts

Medical Flexible Spending Arrangement. A. During January 20254 and again in January 20265, the Employer will make available two three hundred fifty dollars ($300 250) in a medical Flexible Spending Arrangement (FSA) account for each bargaining unit member represented by a Union in the Coalition described in RCW 41.80.020(3), who meets the criteria in Subsection X.5 B below. B. In accordance with IRS regulations and guidance, the Employer FSA funds will be made available for a Coalition bargaining unit employee who: 1. Is occupying a position that has an annual full-time equivalent base salary of sixty-thousand dollars ($60,000) sixty-four thousand, five hundred dollars ($64,500.00) sixty-eight thousand and four dollars ($68,004.00) or less on November 1 of the year prior to the year the Employer FSA funds are being made available; and 2. Meets PEBB program eligibility requirements to receive the Employer contribution for PEBB medical benefits on January 1 of the plan year in which the Employer FSA funds are made available, is not enrolled in a high-deductible health plan, and does not waive enrollment in a PEBB medical plan except to be covered as a dependent on another PEBB non-high deductible health plan. 3. Hourly employees’ annual base salary shall be the base hourly rate multiplied by two thousand, eighty-eight (2,088). 4. Base salary excludes overtime, shift differential and all other premiums or payments. C. An medical FSA will be established for all employees eligible under this Section who do not otherwise have one. An employee who is eligible for Employer FSA funds may decline this benefit but cannot receive cash in lieu of this benefit. D. The provisions of the State’s salary reduction plan will apply. In the event that a federal tax that takes into account contributions to an FSA is imposed on PEBB health plans, this provision will automatically terminate. The parties agree to meet and negotiate over the termination of this benefit.

Medical Flexible Spending Arrangement. 10 A. During January 20254 2024 and again in January 202652025, the Employer will make 11 available two three hundred fifty dollars ($300 250) in a medical Flexible Spending Arrangement flexible spending arrangement (FSA) account for 12 each bargaining unit member represented by a Union in the Coalition described 13 in RCW 41.80.020(3), who meets the criteria in Subsection X.5 B below. 15 B. In accordance with IRS regulations and guidance, the Employer FSA funds will 16 be made available for a Coalition bargaining unit employee who: 18 1. Is occupying a position that has an annual full-time equivalent base salary of 19 sixty-thousand dollars ($60,000) sixty-four thousand, five hundred dollars ($64,500.00) sixty-eight thousand and four dollars ($68,004.00) or less on November 1 of the year prior to the 20 year the Employer FSA funds are being made available; and 22 2. Meets PEBB program eligibility requirements to receive the Employer employer 23 contribution for PEBB medical benefits on January 1 1, of the plan year in which 24 the Employer FSA funds are made available, is not enrolled in a high-deductible health plan, and does not waive enrollment in a PEBB medical plan except to be 26 covered as a dependent on another PEBB non-high deductible health plan. 28 3. Hourly employees’ annual base salary shall be the base hourly rate multiplied 29 by two thousand, thousand eighty-eight (2,0882088). 31 4. Base salary excludes overtime, shift differential and all other premiums or 32 payments. 34 C. An A medical FSA will be established for all employees eligible under this Section 35 who do not otherwise have one. An employee who is eligible for Employer FSA 36 funds may decline this benefit but cannot receive cash case in lieu of this benefit. 38 D. The provisions of the State’s salary reduction plan will apply. In the event that a 39 federal tax that takes into account contributions to an a FSA is imposed on PEBB 40 health plans, this provision will automatically terminate. The parties agree to 41 meet and negotiate over the termination of this benefit.. 42 For the Employer: Xxx Xxxxxxx Xxxxxx Xxxxxx Date: 5/29/2024 Date: 5/29/2024 43 44 45 46 47 48 49 50 1 MEMORANDUM OF UNDERSTANDING BETWEEN 3 MOU: RETENTION INCENTIVE PROGRAM 4 6 During negotiations for the 20232025-2025 2027 successor agreement, the parties

Medical Flexible Spending Arrangement. 25 A. During January 20254 20264 and again in January 2026520275, the Employer will make 26 available two three hundred fifty dollars ($300 250) in a medical Flexible 1 Spending Arrangement (FSA) account for each bargaining unit member 2 represented by a Union in the Coalition described in RCW 41.80.020(3), 3 who meets the criteria in Subsection X.5 B below. 4 B. In accordance with IRS regulations and guidance, the Employer FSA funds 5 will be made available for a Coalition bargaining unit employee who: 6 1. Is occupying a position that has an annual full-time equivalent base 7 salary of sixty-thousand dollars ($60,000) sixty-four thousand, five 8 hundred dollars ($64,500.00) sixty-eight thousand and four dollars 9 ($68,004.00) or less on November 1 of the year prior to the year the 10 Employer FSA funds are being made available; and 11 2. Meets PEBB program eligibility requirements to receive the 12 Employer contribution for PEBB medical benefits on January 1 of 13 the plan year in which the Employer FSA funds are made available, 14 is not enrolled in a high-deductible health plan, and does not waive 15 enrollment in a PEBB medical plan except to be covered as a 16 dependent on another PEBB non-high deductible health plan. 17 3. Hourly employees’ annual base salary shall be the base hourly rate 18 multiplied by two thousand, eighty-eight (2,088). 19 4. Base salary excludes overtime, shift differential and all other 20 premiums or payments. 21 C. An medical FSA will be established for all employees eligible under this 22 Section who do not otherwise have one. An employee who is eligible for 23 Employer FSA funds may decline this benefit but cannot receive cash in 24 lieu of this benefit. 25 D. The provisions of the State’s salary reduction plan will apply. In the event 26 that a federal tax that takes into account contributions to an FSA is imposed 1 on PEBB health plans, this provision will automatically terminate. The 2 parties agree to meet and negotiate over the termination of this benefit.. For the Employer Date For the Healthcare Coalition Date /s/ 9/24/2024 /s/ 9/23/2024 Xxxxxxx Xxxxxxx, Xx. Labor Negotiator OFM/SHR Labor Relations & Compensation Policy Section Xxxx Xxxxxxx, Executive Director WFSE /s/ 9/23/2024 Xxxx Xxxxxxx, President SEIU 1199NW

Medical Flexible Spending Arrangement. 10 A. During January 20254 2022 2024 and again in January 2026520232025, the Employer will make 11 available two three hundred fifty dollars ($300 250) in a medical Flexible Spending Arrangement flexible spending arrangement 12 (FSA) account for each bargaining unit member represented by a Union in the Coalition 13 described in RCW 41.80.020(3), who meets the criteria in Subsection X.5 B 28.7(B) below. 15 B. In accordance with IRS regulations and guidance, the Employer FSA funds will be made 16 available for a Coalition bargaining unit employee who: 1. 18 a. Is occupying a position that has an annual full-time equivalent base salary of sixtyfifty 19 thousand foursixty-thousand dollars ($60,000) sixty-four thousand, five hundred dollars ($64,500.00) sixty-eight thousand and four dollars ($68,004.0050,00460,000) or less on November 1 of 20 the year prior to the year the Employer FSA funds are being made available; and 2. 22 b. Meets PEBB program eligibility requirements to receive the Employer employer contribution 23 for PEBB medical benefits on January 1 of the plan year in which the Employer 24 FSA funds are made available, is not enrolled in a high-deductible health plan, 25 and does not waive enrollment in a PEBB medical plan except to be covered as 26 a dependent on another PEBB non-high deductible health plan. 3. 28 c. Hourly employees’ annual base salary shall be the base hourly rate multiplied by 29 two thousand, thousand eighty-eight (2,0882088). 4. 31 d. Base salary excludes overtime, shift differential and all other premiums or 32 payments. 34 C. An A medical FSA will be established for all employees eligible under this Section who do 35 not otherwise have one. An employee who is eligible for Employer FSA funds may 36 decline this benefit but cannot receive cash case in lieu of this benefit. 38 D. The provisions of the State’s salary reduction plan will apply. In the event that a federal 39 tax that takes into account contributions to an a FSA is imposed on PEBB health plans, this 40 provision will automatically terminate. The parties agree to meet and negotiate over the 41 termination of this benefit.. 42 43 E. Eligible employees will be provided information regarding the benefit and use of the FSA 44 funds at new employee orientation, during open enrollment periods, and at the beginning 45 of each plan year. The PEB Health Care Benefits Labor Coalition and Health Care 46 Authority committee will confer on methods of ensuring eligible employees understand 47 and are able to access information regarding the FSA benefit, including exploring ways 48 for employees to access information in preferred languages. 1 9/30/2022 For the Employer: 9/30/2022

Medical Flexible Spending Arrangement. 25 A. During January 20254 20264 and again in January 2026520275, the Employer will make 26 available two three hundred fifty dollars ($300 250) in a medical Flexible 1 Spending Arrangement (FSA) account for each bargaining unit member 2 represented by a Union in the Coalition described in RCW 41.80.020(3), 3 who meets the criteria in Subsection X.5 B below. 4 B. In accordance with IRS regulations and guidance, the Employer FSA funds 5 will be made available for a Coalition bargaining unit employee who: 6 1. Is occupying a position that has an annual full-time equivalent base 7 salary of sixty-thousand dollars ($60,000) sixty-four thousand, five 8 hundred dollars ($64,500.00) sixty-eight thousand and four dollars 9 ($68,004.00) or less on November 1 of the year prior to the year the 10 Employer FSA funds are being made available; and 11 2. Meets PEBB program eligibility requirements to receive the 12 Employer contribution for PEBB medical benefits on January 1 of 13 the plan year in which the Employer FSA funds are made available, 14 is not enrolled in a high-deductible health plan, and does not waive 15 enrollment in a PEBB medical plan except to be covered as a 16 dependent on another PEBB non-high deductible health plan. 17 3. Hourly employees’ annual base salary shall be the base hourly rate 18 multiplied by two thousand, eighty-eight (2,088). 19 4. Base salary excludes overtime, shift differential and all other 20 premiums or payments. 21 C. An medical FSA will be established for all employees eligible under this 22 Section who do not otherwise have one. An employee who is eligible for 23 Employer FSA funds may decline this benefit but cannot receive cash in 24 lieu of this benefit. 25 D. The provisions of the State’s salary reduction plan will apply. In the event 26 that a federal tax that takes into account contributions to an FSA is imposed 1 on PEBB health plans, this provision will automatically terminate. The parties agree to meet and negotiate over the termination of this benefit.The

Medical Flexible Spending Arrangement. 25 A. During January 20254 20264 and again in January 2026520275, the Employer will make 26 available two three hundred fifty dollars ($300 250) in a medical Flexible 1 Spending Arrangement (FSA) account for each bargaining unit member 2 represented by a Union in the Coalition described in RCW 41.80.020(3), 3 who meets the criteria in Subsection X.5 B below. 4 B. In accordance with IRS regulations and guidance, the Employer FSA funds 5 will be made available for a Coalition bargaining unit employee who: 6 1. Is occupying a position that has an annual full-time equivalent base 7 salary of sixty-thousand dollars ($60,000) sixty-four thousand, five 8 hundred dollars ($64,500.00) sixty-eight thousand and four dollars 9 ($68,004.00) or less on November 1 of the year prior to the year the 10 Employer FSA funds are being made available; and 11 2. Meets PEBB program eligibility requirements to receive the 12 Employer contribution for PEBB medical benefits on January 1 of 13 the plan year in which the Employer FSA funds are made available, 14 is not enrolled in a high-deductible health plan, and does not waive 15 enrollment in a PEBB medical plan except to be covered as a 16 dependent on another PEBB non-high deductible health plan. 17 3. Hourly employees’ annual base salary shall be the base hourly rate 18 multiplied by two thousand, eighty-eight (2,088). 19 4. Base salary excludes overtime, shift differential and all other 20 premiums or payments. 21 C. An medical FSA will be established for all employees eligible under this 22 Section who do not otherwise have one. An employee who is eligible for 23 Employer FSA funds may decline this benefit but cannot receive cash in 24 lieu of this benefit. 25 D. The provisions of the State’s salary reduction plan will apply. In the event 26 that a federal tax that takes into account contributions to an FSA is imposed 1 on PEBB health plans, this provision will automatically terminate. The 2 parties agree to meet and negotiate over the termination of this benefit.. For the Employer Date For the Healthcare Coalition Date 09/24/2024 Xxxxxxx Xxxxxxx, Xx. Labor Negotiator OFM/SHR Labor Relations & Compensation Policy Section Xxxx Xxxxxxx, Executive Director WFSE /s/ Xxxx Xxxxxxx, President SEIU 1199NW 09/23/2024 1 Article 35