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MEMORANDUM OF UNDERSTANDING <br /> BETWEEN <br /> THE CITY OF SAN LEANDRO <br /> AND <br /> SAN LEANDRO POLICE MANAGEMENT UNIT <br /> Section 1.0 Preamble <br /> The understandings reached by this Memorandum are a result of meeting and conferring in good <br /> faith between the Municipal Employee Relations Officer of the City of San Leandro (City Manager) <br /> and the officers of the San Leandro Police Management Unit. <br /> This Memorandum of Understanding shall be presented to the San Leandro City Council as the joint • <br /> recommendation of the undersigned parties for salary and employee benefit adjustments for the <br /> period commencing January 1, 2013 through June 30, 2015. <br /> Section 1.5 General <br /> Terms of employment shall be as specified in the City of San Leandro Personnel Rules revised July <br /> 21, 2011 as modified by this document. <br /> Section 2.0 Health Benefits <br /> 2.1 Pre-Tax Flexible Spending Account <br /> The City shall offer an IRS 125 plan to all full-time employees, as defined by and measured <br /> in accordance with the Patient Protection and Affordable Care Act of 2010 (PPACA). The <br /> plan shall provide the following: <br /> a. Pretax conversion of employee contribution toward medical and dental premiums. <br /> b. Medical Flexible Spending Account with a maximum employee pretax contribution <br /> of three thousand dollars ($2,500.00) per benefit plan year. <br /> c. Dependent Care Flexible Spending Account with a maximum employee pretax <br /> contribution of five thousand dollars ($5,000.00) per benefit plan year. <br /> 2.2 Medical and Dental (Active) <br /> The City will maintain a "core" benefit plan for all full-time employees. The core shall <br /> consist of the PERS Medical Plan and the existing dental plan. <br /> Under Ca1PERS rules, the City will contribute the following'amounts as the "employer <br /> minimum share" per employee per month towards the benefit plan: <br /> 2013 $115.00 <br /> 2014 $119.00 <br /> 2015 To be determined by Ca1PERS <br /> SLPMU 1 <br />