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Master Agreement 2005 - State Employment Relations Board

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1998–1999 form to the administrator of Human<br />

Resources by February 1, 1999. The Superintendent may<br />

elect to limit participation in VESA to a specified numberofteachers<br />

from assigned teaching fields in 1998-<br />

1999, after consultation with the Association.<br />

Article 812<br />

STRS-<strong>Board</strong> “Pick-Up”<br />

STRS-<strong>Board</strong> “Pick-up” shall be implemented and effective<br />

beginning with thefirst pay period of the 1983–84 school<br />

year for teachers on pay plans A and B and effective with the<br />

pay period beginning September 1, 1983, for teachers paid<br />

on a monthly basis. This change in procedure will be of no<br />

cost to the <strong>Board</strong> and is solely for the purpose of reducing<br />

current tax for members of the bargaining unit and will<br />

remain in effect so long as Revenue Ruling No. 77-462<br />

remains substantially unchanged. Teachers are individually<br />

responsible for reviewing the relationship between this article<br />

and their other tax deferral arrangements, if any.<br />

Article 813<br />

Effective Dates<br />

Thebenefits provided in Articles 806, 807, 808, and 809<br />

shall be effective for newly employed members of the bargaining<br />

unit on the first day of the month indicated on the<br />

schedule of payroll and deduction dates on the line corresponding<br />

to the first earnings period in which the new<br />

employee works. Such benefits shall terminate on the last<br />

day of the month indicated on the schedule of payroll and<br />

deduction dates on the line corresponding to the last earnings<br />

period in which the employee worked. Coverage for<br />

members of the bargaining unit electing coverage under<br />

Article 805 shall be in accordance with the schedules above.<br />

Article 814<br />

Cafeteria Premium Payment Plan<br />

Effective with pay dates beginning January 1, 1993, the<br />

<strong>Board</strong> shall sponsor and administer a Cafeteria Premium<br />

Payment Plan established in accordance with Internal<br />

Revenue Code Section 125 for members of the bargaining<br />

unit. Under this plan, all employee payroll deductions<br />

towards the premium(s) for health (Article 806), dental<br />

(Article 807), vision (Article 808), life (Article 809), and/or<br />

disability (Article 805) insurance(s) will be paid into the<br />

Cafeteria Premium Payment Plan. It is the intention that<br />

such employee payroll deductions will be excluded from an<br />

employee’s gross income under Section 125 of the Internal<br />

RevenueCode. This Cafeteria Premium Payment Plan is<br />

provided solely for the purpose of reducing current income<br />

tax for members of the bargaining unit whocontribute<br />

employee payroll deductions for insurance premiums. The<br />

<strong>Board</strong> will have no liability to the members of the bargain-<br />

93

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