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.