Salary Enhancement Plans. All employees who belong to the retirement system shall have their wages adjusted according to Section 414(h)(2) of the Internal Revenue Code which has the effect of deferring Federal and State income taxes on the employee's retirement contributions. The County shall continue, under IRS Code Section 125, to administer a Health Care Premium Conversion Plan that allows eligible employees to make their required contributions towards health premiums with pre-tax dollars through payroll deduction. The County will make no contribution to this plan, however, it will bear the cost of administering this benefit. Benefits eligible for this conversion are premium contributions for group medical, dental and vision benefits and do not constitute any contribution from the County. The County shall continue to offer under IRS Code Section 105, a Health Care Reimbursement Account to enable eligible employees to set aside pre-tax dollars for reimbursement of employee's medical expenses not reimbursed or covered under medical, dental and vision insurance plans. Such expenses include deductible, co-pays, and qualified medical expenses not reimbursed by the employee's health insurance plan and shall be expanded to the maximum amount stipulated in the Plan and consistent with the law. The County will continue the Child and Dependent Care Assistance Plan under IRS Code Section 129 subject to the limitations and maximums as stipulated under law. All of these plans will be administered by the County in accordance with applicable Federal and State laws as amended and, as such, will not be grievable or arbitrable.
Salary Enhancement Plans. IRS Section 414(h)(2) All employees who belong to the retirement system shall have their wages adjusted according to Section 414(h) (2) of the Internal Revenue Code which has the effect of deferring Federal and State income taxes on the employee’s retirement contributions. IRS Section 125 Premium Conversion: The County shall continue, under IRS Code Section 125, to administer a Health Care Premium Conversion Plan that allows eligible employees to make their required contributions towards health premiums with pre-tax dollars through payroll deduction. The County will make no contribution to this plan, however, it will bear the cost of administering this benefit. Health Flexible Spending Account: The County provides a Health Flexible Spending Account (FSA) to enable eligible employees to set aside pre-tax dollars for reimbursement of employee’s qualified medical expenses not reimbursed by the employee’s health insurance plan. Employees may set aside the maximum amount stipulated in the Plan and consistent with the law. Dependent Care Assistance Program The County provides a Dependent Care Assistance Program subject to the limitations and maximums as stipulated under law. All of these plans will be administered by the County in accordance with applicable Federal and State laws as amended and, as such, will not be grievable or arbitrable.
Salary Enhancement Plans. IRS Section 414(h)(2) All employees who belong to the Sonoma County Employee’s Retirement Association shall have their wages adjusted according to Section 414(h)(2) of the Internal Revenue Code, which has the effect of deferring Federal and State income taxes on the employee’s retirement contributions.
Salary Enhancement Plans. All of the following plans will be administered by the County in accordance with applicable Federal and State laws as amended and will not be grievable or arbitrable under Article 16, Grievance Procedure in this Memorandum or any County policy, rule or regulation.
10.11.1 IRS Section 414(h)(2) All employees who belong to the retirement system shall have their wages adjusted according to Section 414(h)(2) of the Internal Revenue Code which has the effect of deferring Federal and State income taxes on the employee’s retirement contributions.
10.11.2 IRS Section 125
Salary Enhancement Plans a) Effective January 1, 1991, eligible employees can participate in the County's Health Care Premium Conversion Plan, which under IRS Code Section 125 will allow eligible employees to make required health care premium contributions with pre-tax salary through payroll deduction. Benefits eligible for this diversion are premium contributions towards group health and dental insurance.
b) Effective January 1, 1991, eligible employees can open through the County a Health Care Reimbursement Account under IRS Code Section 105, which will allow eligible employees to use pre-tax salary set aside for reimbursement of employee's expenses not reimbursed or covered under health, dental, and vision insurance plans. Such expenses include deductible, co-pays, and qualified medical expenses not reimbursed by the employee's group health insurance plan.
c) The County will continue the Child and Dependent Care Assistance Plan under IRS Code Section 129 begun in 1989.
d) All of these salary deferral plans will be or have been implemented and administered by the County in accordance with applicable Federal and State laws and, as such, will not be subject to Article 27 of this MOU.
Salary Enhancement Plans. IRS Section 414(h)(2) All employees who belong to the retirement system shall have their wages adjusted according to Section 414(h)(2) of the Internal Revenue Code, which has the effect of deferring Federal and State income taxes on the employee’s retirement contributions. IRS Section 125
Salary Enhancement Plans. All of the following plans will be administered by the County in accordance with applicable Federal and State laws as amended and will not be grievable or arbitrable under Article 16, Grievance Procedure in this Memorandum or any County policy, rule or regulation.
10.11.1 IRS Section 414(h)(2) All employees who belong to the retirement system shall have their wages adjusted according to Section 414(h)(2) of the Internal Revenue Code which has the effect of deferring Federaland State income taxes on the employee’s retirement contributions.
Salary Enhancement Plans. IRS Section 414 (h)
Salary Enhancement Plans. All of the following plans will be administered by the County in accordance with applicable Federal and State laws as amended and will not be grievable or arbitrable under Article 16, Grievance Procedure in this Memorandum or any County policy, rule or regulation.
10.11.1 IRS Section 414(h)(2)
Salary Enhancement Plans. The County shall allow all eligible employees:
a. Who belong to the County’s Retirement System to have their wages adjusted according to IRS Code Section 414(h)(2), which has the effect of deferring Federal and State income taxes on the employee’s retirement contributions.
b. To make required contributions towards health insurance premiums with pre-tax dollars through payroll deduction, according to IRS Code Section
