Pre-Tax Program. The Sheriff agrees to continue all existing pre-tax programs (Internal Revenue Service Code, Section 125) currently in existence so long as permitted and provided by law and/or Internal Revenue Service Code. 2 An employee who was hired on or before December 31, 1995, who left the Sheriff’s Office and then returned after December 31, 1995, shall not be eligible for the paid single and eligible dependent coverage benefit, unless the employee had retired, qualified for the special rate, and continued health insurance coverage as a retiree until his rehire by the Sheriff’s Office.
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