Common use of Negotiated Funding Amount, Board Contributions Clause in Contracts

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.1. 3. The amount in 2014- 15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions.

Negotiated Funding Amount, Board Contributions. 4.1.1 3.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 3.1.2 and 4.1.3 3.1.3 to the Trustees Trust Plan Administrator of the ETFO ELHT by the last day of each month from and after the Board’s 's Participation Date. 4.1.2 3.1.2 Upon the Board’s participation date's Participation Date: i) The For defined benefit plans, the Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) casual and term employee and retiree costs associated with 3.1.2 2.1.2 and 3.1.32.1.3. ii) The FTE used to determine the Boards’ ' benefits contributions will be based on the boards’ ' FTE as of October 31st and March 31st of each year. Each Board’s 's total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS)System(EFIS) for job classifications that are eligible for benefits. iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s 's external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the ETFO-EW benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 3.1.3 On the participation dateParticipation Date, for defined contributions plans, the Board shall provide will contribute to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers conditions are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years,, and iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. If in 2014-15 i) and ii) above apply, and the deficit reduces the reserves and surpluses to zero, then the deficit in 2014-15 will be paid by the Boards. 4.1.4 3.1.4 Funding previously paid under 4.1.2 3.1.2 and 4.1.3 2.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. 3.1.5 In the case of a dispute regarding the FTE number of members for whom the provincial benefits package is being provided, the dispute will be resolved between the Board and the ETFO Provincial Office. 3.1.6 With respect to daily Occasional Teacherscasual employees and term assignments, where payment is provided in-in lieu of benefits coverage coverage, this arrangement will remain the on-going obligation of the affected Boardsboards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers casual employees and term assignments, this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers these employees that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 3.1.7 The Trust shall determine employee co-pay, if any. 4.1.6 3.1.8 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs)EAPs)/ Employee Family Assistance Programs and Long Term Disability Plans, maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 3.1.9 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ ' pay. 4.1.8 3.1.10 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s 's pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 3.1.11 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 2.1.2 and 2.1. 3. The amount in 2014- 15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s 's Participation Date. 4.1.2 Upon the Board’s 's participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ ' benefits contributions will be based on the boards’ ' FTE as of October 31st and March 31st of each year. Each Board’s 's total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s 's external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) i. there is an in-year deficit, ii) . that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay.the 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-2015- 16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-in- lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 33.1.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-on- going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.15

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. a) With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-2015- 16 and 4% for 2016-17. ii. b) All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit., 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit., 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-on- going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.and

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-2014- 15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit., 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. i.) With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. .) All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 33.1.3. The amount in 2014-15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020., 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-on- going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 33.1.3. The amount in 2014- 15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions.

Negotiated Funding Amount, Board Contributions. 4.1.1 3.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 3.1.2 and 4.1.3 3.1.3 to the Trustees Trust Plan Administrator of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 3.1.2 Upon the Board’s participation dateParticipation Date: i) The For defined benefit plans, the Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) casual and term employee and retiree costs associated with 3.1.2 2.1.2 and 3.1.32.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS)) for job classifications that are eligible for benefits. iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the ETFO-EW benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 3.1.3 On the participation dateParticipation Date, for defined contributions plans, the Board shall provide will contribute to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers conditions are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years,, and iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 . If in 2014-15 i) and ii) above apply, and the deficit reduces the reserves and surpluses to zero, then the deficit in 2014-15 will be paid by the Boards. Funding previously paid under 4.1.2 3.1.2 and 4.1.3 2.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers. In the case of a dispute regarding the FTE number of members for whom the provincial benefits package is being provided, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees dispute will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, resolved between the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the TrusteesProvincial Office. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 3.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 3.1.2 and 4.1.3 3.1.3 to the Trustees Trust Plan Administrator of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 3.1.2 Upon the Board’s participation dateParticipation Date: i) The For defined benefit plans, the Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) casual and term employee and retiree costs associated with 3.1.2 2.1.2 and 3.1.32.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS)) for job classifications that are eligible for benefits. iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the ETFO-EW benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 3.1.3 On the participation dateParticipation Date, for defined contributions plans, the Board shall provide will contribute to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers conditions are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years,, and iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. If in 2014-15 i) and ii) above apply, and the deficit reduces the reserves and surpluses to zero, then the deficit in 2014-15 will be paid by the Boards. 4.1.4 3.1.4 Funding previously paid under 4.1.2 3.1.2 and 4.1.3 2.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. 3.1.5 In the case of a dispute regarding the FTE number of members for whom the provincial benefits package is being provided, the dispute will be resolved between the Board and the ETFO Provincial Office. 3.1.6 With respect to daily Occasional Teacherscasual employees and term assignments, where payment is provided in-in lieu of benefits coverage coverage, this arrangement will remain the on-going obligation of the affected Boardsboards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers casual employees and term assignments, this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan plan, for Occasional Teachers these employees, that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 3.1.7 The Trust shall determine employee co-pay, if any. 4.1.6 3.1.8 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs)EAPs)/ Employee Family Assistance Programs and Long-Term Disability Plans, maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 3.1.9 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 3.1.10 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 3.1.11 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 2.1.2 and 32.1.3. The amount in 2014-15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions. 3.1.12 All amounts determined in this Article 3 shall be subject to a due diligence review by the ETFO-EW. The School Boards shall cooperate fully with the review, and provide, or direct their carriers or other agents to provide, all data requested by the ETFO-EW. If any amount cannot be agreed between the ETFO-EW and a School Board, the Parties shall make every effort, in good faith, to resolve the issue using the data provided, supporting information that can be obtained and reasonable inferences on the data and information. If no resolution to the issue can be achieved, it shall be subject to the Central Dispute Resolution process.

Negotiated Funding Amount, Board Contributions. 4.1.1 3.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 3.1.2 and 4.1.3 3.1.3 to the Trustees Trust Plan Administrator of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 3.1.2 Upon the Board’s participation dateParticipation Date: i) The For defined benefit plans, the Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) casual and term employee and retiree costs associated with 3.1.2 2.1.2 and 3.1.32.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS)) for job classifications that are eligible for benefits. iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the ETFO-EW benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 3.1.3 On the participation dateParticipation Date, for defined contributions plans, the Board shall provide will contribute to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers conditions are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years,, and iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. If in 2014-15 i) and ii) above apply, and the deficit reduces the reserves and surpluses to zero, then the deficit in 2014-15 will be paid by the Boards. 4.1.4 3.1.4 Funding previously paid under 4.1.2 3.1.2 and 4.1.3 2.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. 3.1.5 In the case of a dispute regarding the FTE number of members for whom the provincial benefits package is being provided, the dispute will be resolved between the Board and the ETFO Provincial Office. 3.1.6 With respect to daily Occasional Teacherscasual employees and term assignments, where payment is provided in-in lieu of benefits coverage coverage, this arrangement will remain the on-going obligation of the affected Boardsboards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers casual employees and term assignments, this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan plan, for Occasional Teachers these employees, that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 3.1.7 The Trust shall determine employee co-pay, if any. 4.1.6 3.1.8 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs)EAPs)/ Employee Family Assistance Programs and Long Term Disability Plans, maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 3.1.9 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 3.1.10 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 3.1.11 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 2.1.2 and 32.1.3. The amount in 2014-15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co- shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions. 3.1.12 All amounts determined in this Article 3 shall be subject to a due diligence review by the ETFO-EW. The school boards shall cooperate fully with the review, and provide, or direct their carriers or other agents to provide, all data requested by the ETFO-EW. If any amount cannot be agreed between the ETFO-EW and a school board, the parties shall make every effort, in good faith, to resolve the issue using the data provided, supporting information that can be obtained and reasonable inferences on the data and information. If no resolution to the issue can be achieved, it shall be subject to the Central Dispute Resolution process.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-on- going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Long- Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 33.1.3. The amount in 2014-15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 33.1.3. The amount in 2014-15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit., 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-2016- 17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Boardboard’s Participation Dateparticipation date. 4.1.2 Upon the Boardboard’s participation date: i) i. The Board board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) . The FTE used to determine the Boardsboards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Boardboard’s total FTE shall be verified by the Local Bargaining Unit. iii) . For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) . Calculations in ii) will be subject to specified audit procedures that will be completed by the Boardboard’s external auditors by May 15, 2016. v) v. A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-2019- 20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there i. There is an in-year deficit, ii) that . That the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that . That the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boardsboards. Where benefits coverage was previously provided by the Boards boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boardsboards. The affected Boards boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boardsboards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Boardboard’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 33.1.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. i.) With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. .) All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Long Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Long Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 33.1.3. The amount in 2014-15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-2016- 17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.they

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-on- going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-2016- 17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there here is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-on- going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Long- Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 33.1.3. The amount in 2014- 15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years,, Return to TOC Return to Key Terms iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees.. Return to TOC Return to Key Terms 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 33.1.3. The amount in 2014- 15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions.

Negotiated Funding Amount, Board Contributions. 4.1.1 3.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 3.1.2 and 4.1.3 3.1.3 to the Trustees Trust Plan Administrator of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 3.1.2 Upon the Board’s participation dateParticipation Date: i) The For defined benefit plans, the Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers associated with 4.1.4 i) casual and term employee and retiree costs associated with 3.1.2 2.1.2 and 3.1.32.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS)) for job classifications that are eligible for benefits. iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the ETFO-EW benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 3.1.3 On the participation dateParticipation Date, for defined contributions plans, the Board shall provide will contribute to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers conditions are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years,, and iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. If in 2014-15 i) and ii) above apply, and the deficit reduces the reserves and surpluses to zero, then the deficit in 2014-15 will be paid by the Boards. 4.1.4 3.1.4 Funding previously paid under 4.1.2 3.1.2 and 4.1.3 2.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. 3.1.5 In the case of a dispute regarding the FTE number of members for whom the provincial benefits package is being provided, the dispute will be resolved between the Board and the ETFO Provincial Office. 3.1.6 With respect to daily Occasional Teacherscasual employees and term assignments, where payment is provided in-in lieu of benefits coverage coverage, this arrangement will remain the on-going obligation of the affected Boardsboards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers casual employees and term assignments, this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan plan, for Occasional Teachers these employees, that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 3.1.7 The Trust shall determine employee co-pay, if any. 4.1.6 3.1.8 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs)EAPs)/ Employee Family Assistance Programs and Long Term Disability Plans, maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 3.1.9 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 3.1.10 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 3.1.11 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 2.1.2 and 2.1. 3. The amount in 2014- 15 will be increased by 4% in 2015-16 and 4% in 2016-17. Employer and employee co-shares will remain status quo per local collective agreements in place as of August 31, 2014 or per existing benefit plan provisions.

Negotiated Funding Amount, Board Contributions. 4.1.1 C4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 C4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 C4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 C4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 C4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 C4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 C4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 C4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 C4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, ,then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Long- Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 3.

Negotiated Funding Amount, Board Contributions. 4.1.1 Each Board shall pay an amount equal to 1/12th of the annual negotiated funding amount as described in 4.1.2 and 4.1.3 to the Trustees of the ETFO ELHT by the last day of each month from and after the Board’s Participation Date. 4.1.2 Upon the Board’s participation date: i) The Board shall provide to the Trust an amount of $5,100 per FTE. This funding excludes daily Occasional Teachers occasional teachers associated with 4.1.4 i) and retiree costs associated with 3.1.2 and 3.1.3. ii) The FTE used to determine the Boards’ benefits contributions will be based on the boards’ FTE as of October 31st and March 31st of each year. Each Board’s total FTE shall be verified by the Local Bargaining Unit. iii) For purposes of ii), the FTE positions will be those consistent with Appendix H of the Education Finance Information System (EFIS). iv) Calculations in ii) will be subject to specified audit procedures that will be completed by the Board’s external auditors by May 15, 2016. v) A cost per FTE reconciliation process will be completed for the year ended August 31, 2020. Based on this reconciliation process, the funding to the Trust for subsequent years shall be established based on the cost of the benefit plan in the 2019-20 school year up to a maximum of $5,100 per FTE, subject to collective bargaining starting in 2020. 4.1.3 On the participation date, the Board shall provide to the Trust an amount of $5,100 per FTE. In 2015-16, for Federation owned plans, if in aggregate, the following three triggers are met: i) there is an in-year deficit, ii) that the deficit described in (i) is not related to plan design changes made in the previous three (3) years, iii) that the aggregate reserves and surpluses are less than 8.3% of total annual/costs premiums, then the in-year deficit in i) would be paid by the Board associated with the deficit. 4.1.4 Funding previously paid under 4.1.2 and 4.1.3 above will be reconciled to the agreed October 31st and March 31st FTE and any identified difference will be remitted to the Trust in a lump sum on or before the last day of the month following reconciliation. i. With respect to daily Occasional Teachersoccasional teachers, where payment is provided in-lieu of benefits coverage this arrangement will remain the on-going obligation of the affected Boards. Where benefits coverage was previously provided by the Boards for daily Occasional Teachers occasional teachers this arrangement will remain the on-on- going obligation of the affected Boards. The affected Boards will find a similar plan for Occasional Teachers occasional teachers that is cost neutral to the Boards, recognizing inflationary cost as follows: plus 4% for 2015-16 and 4% for 2016-17. ii. All Long-Term Occasional employees will be eligible for benefits under the Trust. Where Boards provide payment in-lieu of benefits for Teachers teachers in Long-Term Occasional assignments, the payment-in-lieu shall cease on the Board’s participation date. 4.1.5 The Trust shall determine employee co-pay, if any. 4.1.6 The Board shall be responsible for administering and paying for any existing Employee Assistance Programs (EAPs), maintaining current Employer employer and employee co-share where they exist. The Board shall maintain its contribution to all statutory benefits as required by legislation (including but not limited to Canada Pension Plan, Employment Insurance, Employer Health Tax, etc.). 4.1.7 Sixty days prior to the participation date, the Trust will be responsible for informing the Boards of any further changes required by the Trust from employees’ pay. 4.1.8 Should the Trust maintain an employee co-pay, the Board shall deduct premiums as and when required by the Trustees of the ETFO ELHT from each member’s pay on account of the benefit plan(s) and remit them as and when required by the Trustees to the Trust Plan Administrator of the ETFO ELHT with supporting documentation as required by the Trustees. 4.1.9 Funding for retirees shall be provided based on the costs/premiums in 2014-15 associated with those retirees described in 3.1.2 and 33.1.