SIDE LETTER AGREEMENTSide Letter Agreement • November 30th, 2021
Contract Type FiledNovember 30th, 2021On May 14, 2021, the City of Milpitas, hereinafter referred to as the City, and the LIUNA, UPEC 792, hereinafter referred to as the Union, representing the Professional and Technical Unit (Pro-Tech), collectively referred to as (the Parties) entered into a Side Letter Agreement regarding the change to the vacation cash out election language in the MOU. This change involving the constructive receipt doctrine (codified in Section 451 of the Internal Revenue Code) also applies to Sick Leave. The IRS views an