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3 SLMO 2023-2028 Memorandum of Understanding <br />MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF SAN LEANDRO <br />AND SAN LEANDRO MANAGEMENT ORGANIZATION <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 (City Manager) and the officers of the San Leandro Management Organization. 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 January 1, 2023 through June 30, 2028. <br />Section 1.5 General <br /> Terms of employment shall be as specified in the City of San Leandro Personnel Rules <br />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 in accordance with the Patient Protection and Affordable Care Act of 2010 (PPACA). The plan shall provide the following: a. Pretax conversion of employee contribution toward medical and dental <br />premiums. b. Medical Flexible Spending Account with a maximum employee pretax contribution as determined by the IRS for the benefit plan year. <br />c. Dependent Care Flexible Spending Account with a maximum employee pretax contribution as determined by the IRS for the benefit plan year. 2.2 Medical and Dental (Active) <br />The City will maintain a “core” benefit plan for all full-time employees. The core shall consist of the PERS Medical Plan and the existing dental plan. The City will contribute monthly amounts, including the CalPERS Medical Plan “Minimum Employer Contribution”, towards the election of medical and dental <br />DocuSign Envelope ID: EF681A38-577E-416B-B307-EA76BB515AD5