– Washington State Council of Firefighters Sample Clauses

– Washington State Council of Firefighters. Medical Expense Reimbursement Plan (MERP) The Port will make monthly salary reduction contributions on behalf of each employee to the WSCFF Employee Benefit Trust (MERP) at a contribution rate of seventy five dollars ($75.00) per month to be deducted from each employee’s first monthly paycheck. Effective January 1, 2023, the employee contribution will increase to one hundred dollars ($100) per month and the Port agrees to add a pre-tax employer contribution of one hundred dollars ($100) per month for each full-time non-probationary employee. All of the Port’s contributions to the Trust are mandatory salary reduction contributions to be used solely for the purpose of providing health benefits that qualify for exclusion under IRC Section 106 and shall not constitute wages or salary for the purpose of determining any other benefit, including retirement benefits, disability benefits, or life insurance covered amounts. Covered employees may not elect to receive any portion of the benefit under the MERP as additional salary or wages. In accordance with the private letter ruling 200846011 issued to the Trust, such amounts are excluded from gross income under IRS Code Section 106. The Union shall have the option to adjust the employee share of the contribution rate annually, and shall communicate any adjustment to the Port by December 1st for the following year. All members of International Association of Firefighters, Local No. 1257 who have participated in the Washington State Council of Firefighters Medical Expense Reimbursement Plan for not less than one (1) month, prior to being promoted or reassigned to a position not represented by the Union, will continue to be participants in the MERP until they are no longer employed by the Port of Seattle. The Parties understand that extension of MERP participation to formerly-represented employees under this Section 24.1025.9 shall not be construed to affect any other benefit described in the Agreement. The Parties understand that participation in the MERP is irrevocable. Therefore, the Port agrees to continue to make the appropriate contributions for promoted or reassigned LEOFF 2 employees in the same manner as for Union members. The Parties further understand that a promoted or reassigned employee described in this Section shall not have the option to elect in or out of the MERP. This Trust shall remain separate and apart from any Port retiree health insurance funding program, if applicable, unless changed by mutual...
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