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MORANDUM OF UNDERSTANDING <br /> BETWEEN <br /> THE CITY OF SAN LEANDRO <br /> AND <br /> SAN LEANDRO MANAGEMENT ORGANIZATION <br /> <br />Section 1.0 Preamble <br /> <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 Management Organization. <br /> <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 July 1, 2015 through June 30, 2020. <br /> <br />Section 1.5 General <br /> <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 /> <br />Section 2.0 Health Benefits <br /> <br />2.1 Pre-Tax Flexible Spending Account <br /> <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 /> <br /> a. Pretax conversion of employee contribution toward medical and dental premiums. <br /> <br /> b. Medical Flexible Spending Account with a maximum employee pretax contribution <br />of two thousand five hundred and fifty dollars ($2,550.00) per benefit plan year. <br /> <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 /> <br />2.2 Medical and Dental (Active) <br /> <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 /> <br /> Under CalPERS rules, the City will contribute the following amounts as the “employer <br />minimum share” per employee per month towards the benefit plan: <br /> <br /> 2016 $125.00 <br /> 2017-2020 To be determined by CalPERS <br /> <br />2 <br />SLMO draft