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- Preamble
- Term
- Successor Memorandum
- Recognition
- Definitions
- Employee Notification of Representation
- Rights of Western Council Officers Representatives and Members
- Personnel Files
- Communications
- Dues Check Off
- Management Rights
- Salaries and Administration of Salary Schedule
- Hours and Overtime
- Compensation Benefits
- Phone Work Compensation
- Mileage Reimbursement
- Staff Development and Wellness
- Tax Deferral Programs
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- Medical Benefits for Future Retirees
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- Discipline Notice and Hearing
- Layoff Policy
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- No Strike
- Full Understanding Modification Waiver
- Separability
- Direct Deposit
- Special Provisions
- No Discrimination
- Retirement Plan
- Safety Boots Shoes
- Safety Program
- Reopeners
- Disaster Leave
- Enactment
- Appendix A
- Appendix B
-
- Preamble
- Term
- Successor Memorandum
- Recognition
- Definitions
- Employee Notification of Representation
- Rights of Western Council Officers Representatives and Members
- Personnel Files
- Communications
- Dues Check Off
- Management Rights
- Salaries and Administration of Salary Schedule
- Hours and Overtime
- Compensation Benefits
- Phone Work Compensation
- Mileage Reimbursement
- Staff Development and Wellness
- Tax Deferral Programs
- Health and Welfare Benefits
- Medical Benefits for Future Retirees
- Holidays
- Vacations
- Sick Leave and Family Leave
- Compassionate Leave
- Court Leave
- Jury Duty
- No Break in Service
- Voting
- Leave Pending Disciplinary Action
- Leave For Candidates For Public Office
- Leave Without Pay - Water Agency
- Discipline Notice and Hearing
- Layoff Policy
- Grievance Procedure
- Employment in More Than One Position
- Personal Property Reimbursement
- No Strike
- Full Understanding Modification Waiver
- Separability
- Direct Deposit
- Special Provisions
- No Discrimination
- Retirement Plan
- Safety Boots Shoes
- Safety Program
- Reopeners
- Disaster Leave
- Enactment
- Appendix A
- Appendix B
- Appendix B-1
- News Index
- Back to 2019-2023 MOU
2019 - 2023 WCEMemorandum of Understanding: Article 17: Tax Deferral Programs
Return to WCE 2019 - 2023 MOU Table of Contents
What’s on this Page:
- 17.1 Deferred Compensation
- 17.1.1 Deferred Compensation – Voluntary Program
- 17.1.2 Deferred Compensation – County Paid Program
- 17.1.3 Deferred Compensation – Employee Appeal
- 17.1.4 Deferred Compensation – Non-Grievability
- 17.1.5 Deferred Compensation – Program Modification
- 17.2 Non-Grievability
17.1 Deferred Compensation
17.1.1 Deferred Compensation – Voluntary Program
The County agrees to maintain the current Deferred Compensation plan for bargaining unit members. Nothing herein renders the County liable to the Council or any employee for a discontinuance of Internal Revenue Service or Franchise Tax Board approval of any County Deferred Compensation plan or portion thereof.
17.1.2 Deferred Compensation – County Paid Program
Beginning Fiscal Year 2004-2005, Deferred Compensation of one-half percent (1/2%) for all eligible employees was re-directed towards the County cost of implementing the 3% at 60 Retirement benefit.
17.1.3 Deferred Compensation – Employee Appeal
Employees may appeal to the Deferred Compensation Advisory Committee should they have a complaint regarding the administration of the program.
17.1.4 Deferred Compensation – Non-Grievability
The only Deferred Compensation issue that is grievable or arbitrable is whether the County has made its contribution.
17.1.5 Deferred Compensation – Program Modification
Nothing herein renders the County liable to the Council or any employee for a discontinuance of Internal Revenue Service or Franchise Tax Board approval of any County Deferred Compensation plan or portion thereof, or the employee becoming ineligible by law or the rules of the plan, to participate in the Deferred Compensation program(s).
17.2 Non-Grievability
All tax deferral salary enhancement plans will be set up and/or administered by the County in accordance with applicable Federal and State laws, and as such, will not be subject to Article 33, Grievance Procedure, of the Memorandum.