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3 <br />SLMO 2020-21 Memorandum of Understanding <br />MEMORANDUM OF UNDERSTANDING <br /> <br />BETWEEN <br /> <br />THE CITY OF SAN LEANDRO <br /> <br />AND <br /> <br />SAN LEANDRO MANAGEMENT ORGANIZATION <br /> <br /> <br />Section 1.0 Preamble <br /> <br />The understandings reached by this Memorandum are a result of meeting and conferring <br />in good faith between the Municipal Employee Relations Officer of the City of San Leandro <br />(City Manager) and the officers of the San Leandro Management Organization. <br /> <br />This Memorandum of Understanding shall be presented to the San Leandro City Council <br />as the joint recommendation of the undersigned parties for salary and employee benefit <br />adjustments for the period commencing July 1, 2020 through December 31, 2021. <br /> <br />Section 1.5 General <br /> <br />Terms of employment shall be as specified in the City of San Leandro Personnel Rules <br />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 <br />measured in accordance with the Patient Protection and Affordable Care Act of <br />2010 (PPACA). The plan shall provide the following: <br /> <br />a. Pretax conversion of employee contribution toward medical and dental <br />premiums. <br /> <br />b. Medical Flexible Spending Account with a maximum employee pretax <br />contribution as determined by the IRS for the benefit plan year. <br /> <br />c. Dependent Care Flexible Spending Account with a maximum employee pretax <br />contribution as determined by the IRS for the 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 <br />shall consist of the PERS Medical Plan and the existing dental plan. <br />359