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Exhibit 9 - Executive Employee Group Resolution - Redline Version

Corona City Council
March 2, 2022

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Exhibit 9 - Executive Employee Group Resolution - Redline Version
Meeting
March 2, 2022
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Corona City Council
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10
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Text extracted from the city's file for reading and search. Open the original on corona.legistar1.com. That file is the official record.

RESOLUTION NO. 20220-00157

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF CORONA GOVERNING COMPENSATION AND

BENEFITS OF NON-REPRESENTED EXECUTIVE GROUP

EMPLOYEES
WHEREAS, the Executive Group of employees was created by Resolution 2012- 009 adopted by the City Council of the City of Corona (“City”) on February 15, 2012; and WHEREAS, the City Council subsequently amended the compensation and benefits of the Executive Group employees, as provided in Resolution No. 2013-022 adopted by the City Council on March 20, 2013, Resolution No. 2013-051 adopted by the City Council on June 5, 2013, Resolution No. 2013-104 adopted by the City Council on October 16, 2013, Resolution No. 2015-019 adopted by the City Council on June 3, 2015, Resolution No. 2016-055 adopted by the City Council on June 1, 2016, Resolution No. 2017-047 adopted by the City Council on June 21, 2017, Resolution No. 2017-113 adopted by the City Council on November 14, 2017, Resolution No. 2017-131 adopted by the City Council on December 20, 2017, and Resolution No. 2019-012 adopted by the City Council on June 5, 2019; Resolution No. 2020-007 adopted by the City Council on February 19, 2020; and
WHEREAS, the City Council now desires to further amend the compensation and benefits of the Executive Group employees as provided in this Resolution, and thereby repeal Resolution 202019-00712.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CORONA DOES HEREBY RESOLVE AS FOLLOWS:

ARTICLE I
GENERAL PROVISIONS; EMPLOYER-EMPLOYEE RELATIONS
Section 1.1 Title of Resolution. This Resolution shall be known as the Compensation and Benefits Resolution for Non-Represented Executive Group Employees of the City of Corona, but also may be informally referred to as the Executive Group Employee Resolution.

Section 1.2 Term of Resolution. This Resolution shall remain in full force and effect until modified or terminated by action of the City Council.

Section 1.3 Statement of Purpose. This Resolution is adopted to provide a comprehensive listing of compensation and benefits to be provided to Executive Group employees.

Section 1.4 Members of Executive Group. The Executive Group is made up of employees holding the following positions that are identified in the budget as Executive and in Attachment A to this Resolution:

Assistant City Manager/Administrative Services Director  $601.42 per month for employees electing Employee only coverage; Resolution 2020-007

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Assistant City Manager
Assistant City Attorney/Assistant Legal & Risk Management Director Assistant City Attorney
Chief Deputy City Attorney
Chief Information Officer
Chief of Police
Chief Talent Officer
Community Development
DirectorPlanning & Development
Director
Economic Development Director
Fire Chief
General ManagerUtilities Director
Library and Recreation Services Director
Community Services Director
Public Works Director
Employees shall hold their positions in a full-time capacity. In addition, the following employee positions shall be included in the Executive Group, even before this Resolution is amended to include them: (1) any other position created by the City Council and specifically designated by the City Council to be included in the Executive Group; and (2) any reclassifications or title changes to positions listed above which are approved by the City Manager, so long as such actions do not result in any change in compensation to the affected employee(s) or a substantive change to their job description(s). The City Manager’s authority with respect to Executive Group Employees provided for in this Executive Group Employee Resolution, including Sections 1.5 and 1.6 below, shall apply to all positions included in the Executive Group, even if such positions are not specifically identified in the Corona Municipal Code.

Section 1.5 At-Will Employment; Agreements. As provided for in Corona Municipal Code Sections 2.04.060(B) and 2.40.050(B), employees within the Executive Group are at-will employees as defined by Labor Code section 2922, and are subject to discipline or termination with or without cause or notice, and without right of appeal or hearing. As provided for in Corona Municipal Code Sections 2.04.060(B), 2.40.050(B) and 2.40.105, the City Manager may enter into at-will employment agreements with Executive Group employees.

Section 1.6 Severance Pay. As provided for in Corona Municipal Code Section 2.40.105, as part of their at-will employment agreement, the City Manager may provide an Executive Group employee with a termination without cause severance payment. The amount of the severance payment shall be up to the unexpired term of the agreement or six (6) months, whichever is less.

Section 1.7 Management Rights; Working Hours/Days. The City and City Manager retain all management rights and have no meet and confer obligations with the Executive Group. Within management rights, the City Manager reserves the right to change the work schedule, working hours,  $601.42 per month for employees electing Employee only coverage; Resolution 2020-007

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and working days of any Executive Group employee. Such changes include requiring Executive Group employees to work 4/40 (i.e., Fridays off) or Monday through Friday. A two-week notice will be provided prior to anysaid change(s) being made.

Section 1.8 Definitions. When the following terms are used in this Executive Group Employee Resolution, they shall have the following meanings:

A.Tier I Employees. Tier I Employees are those employees hired by the City as follows: (1) Miscellaneous employees hired prior to January 1, 1999; (2) A Police Chief employees hired prior to January 1, 2000; and (3) A Fire Chiefemployees hired prior to July 1, 2000.

B. Tier II Employees. Tier II Employees are those employees hired by the City as follows: (1) Miscellaneous employees hired on or after January 1, 1999, but prior to January 1, 2013, (“Tier II Miscellaneous”); (2) Miscellaneous employees hired on or after January 1, 2013, but prior to November 14, 2017, and determined to be Classic Members, as defined in PEPRA (“Tier II Miscellaneous Classic”); (23) A Police Chiefemployees hired on or after January 1, 2000, but prior to October 14, 2007 (“Tier II Police”); and (34) A Fire Chiefemployees hired on or after July 1, 2000, but prior to December 31, 2012.January 1, 2013. (“Tier II Fire”); and (5) Fire employees hired on or after January 1, 2013, but prior to November 14, 2017, and determined to be Classic Members, as defined in PEPRA (“Tier II Fire Classic”).

C. Tier III Employees. Tier III Employees are those employees hired by the City as follows: (1) Miscellaneous employees hired on or after January 1, 2013, but prior to November 14, 2017, and determined to be New Members, as defined in PEPRA (“Tier III Miscellaneous”); (2) A Police Chiefemployees hired on or after October 14, 2007, but prior to January 1, 2013 (“Tier III Police”); (3) Police employees hired on or after January 1, 2013, but prior to November 14, 2017, and determined to be Classic Members, as defined in PEPRA (“Tier III Police Classic”); and (34) A Fire Chiefemployees hired on or after January 1, 2013, but prior to March 20, 2018November 14, 2017, and determined to be New Members, as defined in PEPRA (“Tier III Fire”).

D. Tier IV Employees. Tier IV Employees are those employees hired by the City as follows: (1) Miscellaneous employees hired on or after November 14, 2017; (2) A Police Chiefemployees hired on or after January 1, 2013, but prior to November 14, 2017, and determined to be New Members, as defined in PEPRA, and (3) A Fire Chief hired on or after March 21, 2018.

November 14, 2017.

D.

E. Tier V Employees. Tier V Employees are those employees hired by the City as follows: (1) Miscellaneous employees hired on or after November 14, 2017 (“Tier V Miscellaneous”); and (2) Police and Fire employees hired on or after November 14, 2017 (“Tier V Public Safety”).

F. PEPRA. The California Public Employees’ Pension Reform Act of  $601.42 per month for employees electing Employee only coverage; Resolution 2020-007

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2013 (Article 4 of Chapter 21 of Division 7 of Title 1 of the California Government Code, commencing with § 7522).

ARTICLE II

MEDICAL AND OTHER INSURANCE BENEFITS
Section 2.1 Cafeteria Plan; Flexible Benefit Allowance for Retirees. Active employees within the Executive Group may purchase nontaxable benefits offered under the City of Corona Section 125 Cafeteria Plan (“Cafeteria Plan”). Such employees shall have the opportunity to make an election as to the allocation of the allowance during Open Enrollment for the upcoming plan year.

Upon the conclusion of the open enrollment period, the employee’s election shall not be subject to change during the plan year. Any amounts remaining in the reimbursement accounts after the expiration of the reimbursement periods shall be forfeited. Please see the Cafeteria Plan for further details.

If an employee fails to make an election during open enrollment, the allowance shall automatically be allocated to the employee’s health care spending account. This default allocation shall not be subject to change.

The City will provide an annual allowance in the amount of fifteen hundred dollars ($1,500.00) to Employees within the Executive Group who were hired by the City prior to January 1, 1999 if and when they retire from the City. This allowance is to be used for the purchase of nontaxable benefits and/or taxable benefits offered under the Cafeteria Plan. Benefits available under the Cafeteria Plan are as follows:
 Health, dental or vision insurance
 Reimbursement of eligible medical expenses
 Reimbursement of eligible dependent care expenses
 Taxable cash payment
Employees hired by the City after January 1, 1999 will not receive this benefit if they retire from the City.

Section 2.12 Medical Insurance.

The City contracts with the California Public Employees’ Retirement System (CalPERS) for the provision of medical insurance. All employees shall receive the CalPERS statutory minimum (i.e., the amount required under the Public Employees’ Medical and Hospital Care Act (PEMHCA) which is $149.00 for calendar year 2022 and a yet to be determined amount for subsequent calendar years).

The City contracts with Delta Dental to provide Dental Insurance with both an HMO and PPO plan  $601.42 per month for employees electing Employee only coverage; Resolution 2020-007

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option available for employees to choose.

The City contracts with EyeMed to provide Vision Insurance for employees to choose.

Effective January 1, 2022, all employees shall receive the amounts below for the purchase of cafeteria plan benefits. This includes medical, dental and vision insurance. These amounts include the CalPERS statutory minimum as well as an additional amount provided under the City’s Section 125 Cafeteria Plan.
(1) $773.17 per month for Members electing Employee only coverage; (2) $1,546.10 per month for Members electing Employee plus one dependent coverage; or
(3) $2,048.39 per month for Members electing Employee plus two or more dependents coverage.

The City’s provision of funds for health insurance is provided through the Cafeteria Plan. If an employee enrolls in a health benefits that cost more than the amount provided by the City above, the employee will be responsible for payment of such additional sum.

A. Tier I Employees. The City agrees to provide a monthly medical insurance allowance (“Medical Allowance”) to Tier I Employees in the Executive Group, to be used for the purpose of purchasing mandatory health coverage under PEMHCA for the employee and his or her eligible dependents. Effective January 1, 2018, the Medical Allowance shall consist of the following:
(1) a base contribution rate according to the current CalPERS schedule (“Base Contribution Rate”); plus (2) an amount equal to the difference between the Base Contribution Rate and the following amounts as applicable:
 $601.42 per month for employees electing Employee only coverage;  $1,202.83 per month for employees electing Employee plus one dependent coverage; or
 $1,563.67 per month for employees electing Employee plus two or more pendents coverage.

The Medical Allowance will be made available through the Cafeteria Plan. If an employee enrolls in a health plan that costs more than the Medical Allowance, he or she will be responsible for payment of any premium in excess of the Medical Allowance.

B. Tier II Employees. The City agrees to provide a Medical Allowance to Tier II Employees in the Executive Group, to be used for the purpose of purchasing mandatory health coverage under PEMHCA for the employee and his or her eligible dependents.  $601.42 per month for employees electing Employee only coverage; Resolution 2020-007

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1. Miscellaneous; Police; Fire; Fire Classic. Effective January 1, 2018 the Medical Allowance shall consist of the following: (1) the Base Contribution Rate; plus (2) an amount equal to the difference between the Base Contribution Rate and the following amounts, as applicable:
coverage; or
 $601.42 per month for employees electing Employee only coverage;  $1,202.83 per month for employees electing Employee plus one dependent  $1,563.67 per month for employees electing Employee plus two or more dependents coverage.

The Medical Allowance will be made available through the Cafeteria Plan. If an employee enrolls in a health plan that costs more than the Medical Allowance, he or she will be responsible for payment of any premium in excess of the Medical Allowance.

Subject to the limitations set forth below, the excess of the Medical Allowance remaining after purchase of mandatory health coverage under PEMHCA (“Medical Difference”), if any, may be allocated toward the purchase of other Cafeteria Plan benefits or may be taken as a taxable cash payment, in accordance with the terms of the Cafeteria Plan. The maximum Medical Difference to which an employee is entitled shall be as follows:
 $350 per month for employees entitled to and electing Employee only coverage;
 $700 per month for employees entitled to and electing Employee plus one  $601.42 per month for employees electing Employee only coverage; Resolution 2020-007

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dependent coverage; and
 $950 per month for employees entitled to and electing Employee plus two or more dependents coverage.

Effective the first full pay period following June 5, 2019, no Medical Difference shall be provided to any employees in the Executive Group and, thereafter, the excess of the Medical Allowance remaining after purchase of mandatory health coverage through PEMHCA, if any, may NOT be allocated toward the purchase of other Cafeteria Plan benefits and may NOT be taken as a taxable cash payment.

2. Miscellaneous Classic. Effective January 1, 2018 the Medical Allowance shall consist of the following: (1) the Base Contribution Rate; plus (2) an amount equal to the difference between the Base Contribution Rate and the following amounts, as applicable:
coverage; or
 $1,202.83 per month for employees electing Employee plus one dependent  $1,563.67 per month for employees electing Employee plus two or more dependents coverage.

The Medical Allowance will be made available through the Cafeteria Plan. The excess of the Medical Allowance remaining after purchase of mandatory health coverage through PEMHCA, if any, may NOT be allocated toward the purchase of other Cafeteria Plan benefits and may NOT be taken as a taxable cash payment. If an employee enrolls in a health plan that costs more than the Medical Allowance, he or she will be responsible for payment of any premium in excess of the Medical Allowance.

C. Tier III Employees. The City agrees to provide a Medical Allowance to Tier III Employees in the Executive Group, to be used for the purpose of purchasing mandatory health coverage under PEMHCA for the employee and his or her eligible dependents.

The Medical Allowance shall be calculated for the various groups of Tier III Employees in the manners provided for in the following paragraphs:

1. Miscellaneous; Police; Police Classic. For Tier III Miscellaneous Employees, Tier III Police Employees and Tier III Police Classic Employees, effective January 1, 2018 the Medical Allowance shall consist of the following: (1) the Base Contribution Rate; plus (2) an amount equal to the difference between the Base Contribution Rate and the following amounts, as applicable:
 $601.42 per month for employees electing Employee only coverage;  $1,202.83 per month for employees electing Employee plus one dependent coverage; or
 $1,563.67 per month for employees electing Employee plus two or more Resolution 2020-007

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dependents coverage.

The Medical Allowance will be made available through the Cafeteria Plan. The excess of the Medical Allowance remaining after purchase of mandatory health coverage through PEMHCA, if any, may NOT be allocated toward the purchase of other Cafeteria Plan benefits and may NOT be taken as a taxable cash payment. If an employee enrolls in a health plan that costs more than the Medical Allowance, he or she will be responsible for payment of any premium in excess of the Medical Allowance.

2. Fire. For Tier III Fire Employees, effective January 1, 2018 the Medical Allowance shall consist of the following: (1) the Base Contribution Rate, plus (2) an amount equal to the difference between the Base Contribution Rate and the following amounts, as applicable:
coverage; or $1,202.83 per month for employees electing Employee plus one dependent  $1,563.67 per month for employees electing Employee plus two or more dependents coverage.

The Medical Allowance will be made available through the Cafeteria Plan. If an employee enrolls in a health plan that costs more than the Medical Allowance, he or she will be responsible for payment of any premium in excess of the Medical Allowance.

Subject to the limitations set forth below, the Medical Difference, if any, may be allocated toward the purchase of other Cafeteria Plan benefits or may be taken as a taxable cash payment, in accordance with the terms of the Cafeteria Plan. The maximum Medical Difference to which an employee is entitled shall be as follows:
 $350 per month for employees entitled to and electing Employee only coverage;
 $700 per month for employees entitled to and electing Employee plus one dependent coverage; and
 $950 per month for employees entitled to and electing Employee plus two or more dependents coverage.

Effective the first full pay period following June 5, 2019, no Medical Difference shall be provided to any employees in the Executive Group and, thereafter, the excess of the Medical Allowance remaining after purchase of mandatory health coverage through PEMHCA, if any, may NOT be allocated toward the purchase of other Cafeteria Plan benefits and may NOT be taken as a taxable cash payment.

D. Tier IV Employees. The City agrees to provide a Medical Allowance to Tier IV Employees in the Management/Confidential Group, to be used for the purpose of purchasing mandatory health coverage under PEMHCA for the employee and his or her eligible dependents.

Effective January 1, 2018, the Medical Allowance shall consist of the following: (1) the Base Contribution Rate, plus (2) an amount equal to the difference between the Base Contribution Rate Resolution 2020-007

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and the following amounts, as applicable:
 $601.42 per month for employees electing Employee only coverage;  $1,202.83 per month for employees electing Employee plus one dependent coverage; or
 $1,563.67 per month for employees electing Employee plus two or more dependents coverage.

The Medical Allowance will be made available through the Cafeteria Plan. The excess of the Medical Allowance remaining after purchase of mandatory health coverage through PEMHCA, if any, may NOT be allocated toward the purchase of other Cafeteria Plan benefits and may NOT be taken as a taxable cash payment. If an employee enrolls in a health plan that costs more than the Medical Allowance, he or she will be responsible for payment of any premium in excess of the Medical Allowance.

E. Tier V Employees. The City agrees to provide a Medical Allowance to Tier V Employees regardless of whether the employee is considered a Classic Member or a New Member, as defined in PEPRA, to be used for the purpose of purchasing mandatory health coverage under PEMHCA for the employee and his or her eligible dependents. Effective January 1, 2018, the Medical Allowance shall consist of the following: (1) the Base Contribution Rate, plus (2) an amount equal to the difference between the Base Contribution Rate and the following amounts, as applicable:
 $473.46 per month for employees electing Employee only coverage;  $946.92 per month for employees electing Employee plus one dependent coverage; or
 $946.92 per month for employees electing Employee plus two or more dependents coverage.

Effective the first full pay period following June 5, 2019, the Medical Allowance for Tier V Employees shall consist of the following: (1) the Base Contribution Rate, plus (2) an amount equal to the difference between the Base Contribution Rate and the following amounts, as applicable:
 $601.42 per month for employees electing Employee only coverage;  $1,202.83 per month for employees electing Employee plus one dependent coverage; or
 $1,563.67 per month for employees electing Employee plus two or more dependents coverage.

The Medical Allowance will be made available through the Cafeteria Plan. The excess of the Medical Allowance remaining after purchase of mandatory health coverage through PEMHCA, if any, may NOT be allocated toward the purchase of other Cafeteria Plan benefits and may NOT be taken as a taxable cash payment. If an employee enrolls in a health plan that costs more than the Medical Allowance, he or she will be responsible for payment of any premium in excess of the Medical Allowance.

Section 2.1.13 Medical Insurance Opt- Out.

Eligible Opt-Out Arrangement: Upon providing reasonable evidence of alternative coverage as required by the ACA’s Eligible Opt-Out Arrangement rules (below), employees shall be entitled to the following dollars in the first two pay periods each month in taxable cash, in lieu of the amount provided in Section 2.1 above:
(a) $300.00 ($600 per month) for Employee + 2 or more dependents (b) $200.00 ($400 per month) for Employee + 1 dependent (c) $100.00 ($200 per month) for Employee Only
Employees (except the City Attorney) who opt out of will receive the following Annual Leave through December 29, 2023: For Employee only = 1.32 hours per pay period. For Employee + 1 dependent – 1.84 hours per pay period. For Employee + 2 or more dependents – 2.11 hours per pay period. For the City Attorney, For Employee + 2 or more dependents – 1.59 hours per pay period.

This leave shall be kept in a separate Annual Leave bank. For calendar year 2022, any leave remaining as of December 16, 2022 will be cashed out on the pay day that occurs on December 22, 2022. For calendar year 2023, any leave remaining as of December 29, 2023 will be cashed out on the pay day that occurs on January 5, 2024.

The employee may choose to allocate any portion of the Opt-Out Amount toward dental and/or vision insurance premiums for enrollment in a City dental and/or vision plan, or take the Opt-Out Amount or any portion thereof in taxable cash. If the employee uses any portion of the Opt-Out Amount toward the City’s dental and/or vision insurance, such payment will be pre-tax.

Employees who opt out of City provided insurance benefits must show proof of enrollment in another medical insurance plan that meets the ACA “affordability” criteria.

In order to qualify for this election, the employee must meet all of the following requirements:

1. An employee who opts out of medical insurance must sign a waiver of City offered medical insurance coverage and an agreement to hold the City harmless for any consequences, whatsoever, that result from the waiver of City offered medical insurance coverage; and

2. Sign a statement acknowledging that the Employee and the Employee’s eligible dependents will not be allowed to re-enroll in the medical insurance coverage offered by the City until the next open enrollment period, unless there is a qualifying event.

If an employee who is currently opting out fails to make an election for opt out during open enrollment, the employee will be enrolled in a medical insurance plan, lowest cost employee only plan. This default allocation shall not be subject to change.

Subject to meeting the requirements set forth below, and in lieu of receiving the Medical Allowance and Medical Difference (if applicable) provided for in Section 2.2 above, an Executive Group employee may elect to receive a monthly allocation to the Cafeteria Plan according to the following schedule:

Prior to January 1, 2018
 $770.00 for Employee + 2 or more dependents
 $592.00 for Employee + 1 dependent
 $296.00 for Employee Only
Effective January 1, 2018
 $1,000.00 for Employee + 2 or more dependents
 $750.00 for Employee + 1 dependent
 $450.00 for Employee Only
The amount of the monthly allocation shall be based on the alternative coverage in which the employee is enrolled. Said amount may be allocated toward the purchase of other Cafeteria Plan benefits or may be taken as a taxable cash payment, in accordance with the terms of the Cafeteria Plan. In order to qualify for this election, the employee must meet all of the following requirements:
 Provide satisfactory written proof of health insurance coverage for the employee and the employee’s eligible dependents, if any;  Sign a waiver of City offered health insurance coverage and an agreement to hold the City harmless for any consequences, whatsoever, that result from the waiver of City offered health insurance coverage; and
 Sign a statement acknowledging that the employee and the employee’s eligible dependents will not be allowed to re-enroll in the health insurance coverage offered by the City until the next open enrollment period, and that re-enrollment will be subject to all conditions imposed by the insurance provider at the time of reenrollment. However, in the event of a HIPAA or COBRA “qualifying event”, such employee would be allowed to re-enroll in health insurance effective the beginning of the following month without having to wait for the next open enrollment period.

If an employee who is currently opting out fails to make an election for opt out during open enrollment, the employee will be enrolled in a health insurance plan, employee only coverage, as determined by the City. This default allocation shall not be subject to change.

Section 2.1.26 Family Medical Leave Act/California Family Rights Act – Medical Insurance. The City will pay to PERS the medical insurance premiums normally paid on behalf of that Executive Group employee, for up to 12 weeks, when an employee qualifies for an unpaid leave of absence in compliance with per the Family Medical Leave Act (FMLA) and/or the California Family Rights Act (CFRA).

Section 2.24 Retiree Medical Insurance.
(A) Tier I Retirees:
(1) The City agrees to provide a full medical insurance premium payment for employees who retire from the City of Corona for the Retiree and their eligible dependents.
a. Employees Who Retired Before January 1, 2006: The premium payment shall be paid to the Retiree as a direct deposit each month.

The City pays the CalPERS statutory minimum ($149 per month for 2022 and a yet unknown amount beyond 2022) directly to CalPERS and then direct deposits the difference between the statutory minimum and the cost of the monthly premium for the medical insurance plan chosen by the Retiree. The payment for medical is then deducted from the employee’s retirement check. The payment shall include reimbursement for premiums paid to Social Security for health insurance through Medicare once a year at the end of the year. b. Employees Who Retired After January 1, 2006 or Who Will Retire In the Future: The premium payment shall be paid to the Retiree as a direct deposit each month. The City pays the CalPERS statutory minimum ($149 per month for 2022 and a yet unknown amount beyond 2022) directly to CalPERS and then direct deposits the difference between the statutory minimum and plan chosen by the employee. The payment for medical is then deducted from the employee’s retirement check. The maximum the City will pay is equal to the monthly premium for the second highest costing family plan available under PEMHCA for Riverside County (currently Region 3) and the Medicare Part B cost once enrolled in Medicare (which is done by CalPERS at age 65). If the employee chooses a plan that costs less than the second highest (in cost) plan, the City will pay the difference between the CalPERS statutory minimum and the plan chosen.

If the Retiree enrolls in the highest cost medical plan, the City will direct deposit the difference between the statutory minimum and the second highest cost medical plan and the Retiree will be responsible for payment of the premium between the second highest and highest cost plan.

The City hereby affirms its intent to protect the retirement health benefits of Tier I Retirees, who remain continuously employed by the City.

Tier 1 lifetime health benefits will not be revoked by future members of management, or City Councils.
(1)(2) Cafeteria Plan; Flexible Benefit Allowance for Retirees.

The City will provide an annual allowance in the amount of fifteen hundred dollars ($1,500.00) to Employees within the Executive Group who were hired by the City prior to January 1, 1999 if and when they retire from the City. This allowance is to be used for the purchase of nontaxable benefits and/or taxable benefits offered under the Cafeteria Plan. Benefits available under the Cafeteria Plan are as follows:
• Health, dental or vision insurance
• Reimbursement of eligible medical expenses
• Reimbursement of eligible dependent care expenses
• Taxable cash payment
Employees hired by the City after January 1, 1999 will not receive this benefit if they retire from the City.
(B) Tier II, III and IV Retirees: These employees who retire from the City of Corona and enroll in a medical plan offered through PEMHCA shall have the City pay the CalPERS annual statutory minimum (toward their retiree medical benefit). These employees will be responsible for paying the remainder of any premiums for medical plans to which such employees (who will then be retirees) enroll. The City will not reimburse Tier II, III and IV Retirees for premiums paid to Social Security for health insurance through Medicare.

A. Tier I Employees. The City agrees to provide a monthly medical insurance premium payment (“Retiree Medical Premium Payment”) to Tier I Employees in the Executive Group who retire from the City under the CalPERS system, for the purpose of purchasing health coverage offered through PEMHCA for the retiree and his or her eligible dependents. The Retiree Medical Premium Payment shall be payable in the following form: (1) Base Contribution Rate payable to CalPERS; and (2) a reimbursement to the retiree of the monthly premium for the medical insurance plan actually paid by the retiree (“Retiree Medical Reimbursement”). The Retiree Medical Reimbursement shall include reimbursement for premiums paid to Social Security for health insurance through Medicare once a year at the end of the year. Notwithstanding the preceding, Tier I Employees that retire on or after January 1, 2006 shall only be entitled to a Retiree Medical Premium Payment which is equal to or less than the monthly premium for the second highest PERS family plan at the PERS-designated classification for the Other Southern California Counties rate) and the Medicare reimbursement. If a retiree enrolls in a more expensive plan, he or she will be responsible for payment of any premium in excess of the capped amount.

Affirm Tier 1 Lifetime Health Benefit – City agrees to work with the City Attorney to provide a mechanism that provides additional assurance that Tier 1 lifetime health benefits will not be revoked or negotiated away by future members of management, union representatives or City Councils.

B. Tier II, III, IV & V Employees. Tier II Employees, Tier III Employees, Tier IV Employees and Tier V Employees in the Executive Group who retire from the City under the CALPERS system shall be entitled to a partial payment of the premium for the health insurance plan in which they are enrolled payable by the City to CalPERS in the amount equal to the Base Contribution Rate only. Such retirees shall not be reimbursed or otherwise receive payment from the City for health insurance premiums in excess of said Base Contribution Rate. The City will not reimburse such retirees for premiums paid to Social Security for health insurance through Medicare.

Section 2.2.15 Retiree Health Alternative - Tier I Employees. In lieu of receiving the City’s retiree medical benefit in Section 2.2 above, Retiree Medical Premium Payment, a Tier I Employee in the Executive Group who retires from the City under the CalPERS system shall have the option of receiving an annual $6,000 contribution, at a rate of $500 per month, paid to a City-provided health care reimbursement plan on behalf of such retiree for the purpose of receiving reimbursements of qualifying health care expenses under Sections 105(b) and 213(d) of the Internal Revenue Code.

To receive this benefit, a retiree must forfeit participating in any of the health benefit plans available to retirees of the City for the plan year in which such retiree elects to receive the contribution. Such retirees needing to re-enroll as a result of a COBRA or HIPPA “qualifying event” may do so on the first day of the month following that event, while those choosing to re-enroll in the absence of a HIPPA “qualifying event” may re-enroll during the next open enrollment period, unless the retiree has never participated in a CalPERS health plan. Tier II Employees, Tier III Employees, and Tier IV Employees and Tier V Employees in the Executive Group who retire from the City under the CALPERS system shall not be eligible for this alternative.

Section 2.2.2 - Retirement Healthcare Savings. Tier II, III & IV Employees. The City shall deposit into the Retirement Healthcare Savings Account of each Tier II Employee, Tier III Employee and Tier IV Employee one hundred and fifty dollars ($150.00) per quarter. Employees may elect either the ICMA VantageCare Plan or into the Nationwide Retirement Health Savings Account. PEHP.

Section 2.3 - IRS Section 125 Cafeteria Plan with Flexible Spending Accounts: Section 125 of the Internal Revenue Code authorizes an employee to reduce taxable income for payment of allowable expenses such as dependent care and medical expenses through flexible spending accounts (“FSAs”). The City has enabled employees to participate in a health care flexible spending account (“Health FSA”) (which qualifies as a self-insured medical reimbursement plan under IRC section 105) and a dependent care flexible spending account under IRC section 129 (“Dependent Care FSA”). Employees are not required to participate in either FSA, but the City has provided employees with an opportunity to do so. An employee who participates in either FSA, may submit claims for eligible medical or eligible dependent care expenses, accordingly, to be paid or reimbursed on a pre-tax basis. The taxable salary of the employee will be reduced by the amount an employee elects to direct to their Health Care FSA and/or Dependent Care FSA, up to the maximum limits permitted by law.

Section 2.6 Family Medical Leave Act/California Family Rights Act. The City will pay to PERS the medical insurance premiums normally paid on behalf of that Executive Group employee, for up to 12 weeks, when an employee qualifies for an unpaid leave of absence in compliance with the Family Medical Leave Act (FMLA) and/or the California Family Rights Act (CFRA).

Section 2.47 Medicare Contribution. The City agrees to pay the Executive Group\ employee’s portion of the mandatory Medicare Contribution of 1.45% for all employees.

Section 2.58 Short-Term Disability Insurance.

Section 2.5.1 Short Term Disability Insurance
The City shall provide a short-term disability insurance plan to each employee who, due a medical condition, qualifies for benefits under the plan. This plan shall contain the following provisions:  Benefit level shall be 55% of pre-disability earnings as defined by the carrier.  90 calendar day benefit period (Includes 7 calendar day benefit waiting period before benefits are provided).  Monthly maximum benefit of $10,000.00 Employees may use accrued paid leaves to supplement payments received by the plan. However, employees may not receive more than 100% of their gross regular wages.

Any disputes regarding eligibility for benefits shall be addresseddealt with between the employee and the carrier.

To the extent that an employee’s leave of absence while receiving short-term disability insurance also qualifies as qualifying leave per the Family and Medical Care Leave Act, the California Family Rights Act of per the California Pregnancy Disability Leave, the leave will run concurrently with those Acts and employees will receive the benefits of those Acts.

Effective January 1, 2012, the City shall provide a short-term disability insurance plan to each Executive Group employee who, for reasons of their own medical disability, commences a medical leave of absence. This insurance plan shall contain of the following provisions:
 Benefit level shall be 55% of basic monthly earnings less other income benefits.
 90 calendar day benefit period (Includes 7 calendar day benefit waiting period).
 Monthly maximum benefit of $10,000.00
 Ability to utilize annual leave to supplement disability payments.

Discretionary Authority: For this item, it should be noted that in making any benefits determination under the policy, the carrier shall have the discretionary authority both to determine eligibility for benefits and to construe the terms of the policy.

Leave under this section shall be administered in accordance with administrative policy 200.40, Leave of Absence under the Family Medical Leave Act, California Family Rights Act, and California Pregnancy Disability.

Section 2.5.29 Long-Term Disability Insurance.

The City shall provide a long-term disability insurance plan to each employee who, due a medical condition, qualifies for benefits under the plan. This insurance plan shall contain the following provisions:  Benefit level shall be 66 2/3% of pre-disability earnings as defined by the carrier;  Monthly maximum benefit of $10,000.00  Elimination Period (waiting period): 90 days Employees may use accrued paid leaves (including sick leave) to supplement payments received by the plan. However, employees may not receive more than 100% of their gross regular wages.

Any disputes regarding eligibility for benefits shall be addresseddealt with between the employee and the carrier.

Effective January 1, 2012, the City shall provide a long-term disability insurance plan to each Executive Group employee, who for reasons of their own medical disability commences a medical leave of absence. This insurance plan shall contain of the following provisions:
 Benefit level shall be 66 2/3% of basic monthly earnings;  Monthly maximum benefit of $10,000.00
 Elimination Period (Waiting period): 90 days
 Ability to utilize annual leave to supplement disability payments.

Discretionary Authority: For this item, it should be noted that in making any benefits determination under the policy, the carrier shall have the discretionary authority both to determine eligibility for benefits and to construe the terms of the policy.

Section 2.610 Life Insurance & Accidental Death and Dismemberment Insurance Plans.

The City shall provide life insurance coverage for employees equal to five and one-half times the employee’s annual base pay up to a maximum of $750,000.

The City shall provide employees with an accidental death and dismemberment policy in an amount equal up to the employee’s (potential) life insurance benefit - five and one-half times the employee’s annual base pay up to a maximum of $750,000.

Any disputes regarding eligibility for benefits shall be dealt with between the employee and the carrier.

Employees shall be provided the carrier’s Certificate of Coverage upon request.

A. Amount of Insurance. The City shall provide life and accidental death and dismemberment insurance coverage for Executive Group employees equal to five and one-half times the employee's annual base pay, to a maximum of $750,000.

B. Discretionary Authority. In making any benefits determination under the City’s Life Insurance & Accidental Death and Dismemberment policy, the carrier shall have the discretionary authority both to determine eligibility for benefits and to construe the terms of the policy.

Section 2.6.111 Retiree Life Insurance.

Amount of Insurance. The City shall provide a Life Insurance policy in the amount of $50,000.00 to all Executive Group employees who retire from the City. Theis Life Insurance Policy shall remain in force until the retiree reaches the age of 70. Any disputes regarding eligibility for benefits shall be dealt with between the employee and the carrier.

A. Discretionary Authority. In making any benefits determination under the City’s Life Insurance policy, the carrier shall have the discretionary authority both to determine eligibility for benefits and to construe the terms of the policy.

Section 2.12 Employee Assistance Program (EAP). The City will provide an Employee Assistance Program (“EAP”) to all Executive Group employees free of charge. This counseling service will provide immediate 24-hour assistance in crisis situations, as well as counseling and referral services for employees and immediate family members who are experiencing personal, marriage, family, work, substance abuse, or financial problems. Note that the City may provide, in its sole discretion, an enhanced EAP for Police Department employees.

Section 2.77.13 Deferred Compensation.

All employees may open a deferred compensation account (per IRS Code section 457) and make pretax contributions into it up the maximum permitted by law based on their age.

A. Tier I Employees. The City shall deposit into each Tier I Employee’s deferred compensation plan account at the end of each quarter an amount equal to that deposited by the employee, not to exceed nineteen hundred dollars ($1,900.00) per year. The match shall be applied to a single provider selected by the employee. The City shall make a matching contribution into their deferred compensation account at the end of each quarter in an amount equal to that deposited by the employee, but not to exceed nineteen hundred dollars ($1,900.00) per calendar year. Employees who do not open a deferred compensation account will not receive a City contribution.

B. Tier II, III & IV Employees. The City shall deposit into the deferred compensation plan account of each Tier II Employee, Tier III Employee and Tier IV Employee, at the end of each quarter, an amount equal to that deposited by the employee, not to exceed nineteen hundred dollars ($1,900.00) per year. The match shall be applied to a single provider selected by the employee. The City shall make a matching contribution into their deferred compensation account at the end of each quarter in an amount equal to that deposited by the employee, but not to exceed nineteen hundred dollars ($1,900.00) per calendar year. Employees who do not open a deferred compensation account will not receive a city contribution. Tier II Employees, Tier III Employees and Tier IV Employees shall also receive an additional payment into their deferred compensation plan account equal to one hundred and fifty dollars ($150.00) per quarter. The employee must select one provider for this payment.

C. Loans. Loans to employees from their deferred compensation accounts shall be regulated by applicable laws and pursuant to the rules and regulations of the deferred compensation plan administrator.

ARTICLE III
RETIREMENT – PERS
Section 3.1 Public Employees Retirement System. The City agrees to provide a retirement plan provided through the California Public Employees Retirement System (“CalPERS” or “PERS”). This plan will provide those benefits described in Sections 3.2 and 3.3.

Section 2.83.2 Retirement Benefit.

The City contracts with the California Public Employees’ Retirement System (“CalPERS” or “PERS”) for retirement benefits.

A. For “Classic Member” Employees

1. Retirement Formula: 2.7% at 55 retirement formula for miscellaneous employees (non-safety) set forth in California Government Code Section 21354.5. 3% at 50 retirement formula for Police and Fire (safety) set forth in California Government Code Section 21362.2.

2. Single Highest Year: "Single Highest Year" retirement benefit per Government Code section 20042.

3. Payment of Employee/Member Contribution: Classic miscellaneous member employees pay eight percent (8%) compensation earnable as their Member Contribution. Classic safety member employees pay nine percent (9%) compensation earnable as their Member Contribution. The City has adopted the CalPERS resolution in accordance with IRS Code section 414(h)(2) to ensure that the employee contribution is made on a pre-tax basis.

4. Cost Sharing – Classic member employees Police and Fire Chiefs pay an additional one and one half percent (1.5%) compensation earnable for their retirement contribution as cost sharing in accordance with Government Code section 20516. The City has adopted the CalPERS resolution in accordance with IRS Code section 414(h)(2) to ensure that the employee cost-sharing contribution is made on a pre-tax basis.

B. For “New Members” As Defined By the Public Employees’ Pension Reform Act of 2013 (PEPRA)

1. Retirement Formula: 2% at 62 formula for miscellaneous member employees provided per Government Code section 7522.20(a). 2.7% at 57 formula for safety member employees provided per Government Code section 7522.25(d).

2. Retirement Benefit Calculation Period: Highest annual average compensation earnable during the three consecutive years of employment immediately preceding the effective date of their retirement or any other three consecutive year period chosen by the employee, per Government Code section 7522.32(a).

3. Payment of Employee/Member Contribution: One-half of the total normal cost of the plan, as defined by CalPERS. This amount is determined by CalPERS each year in its annual valuation. The City has adopted the CalPERS resolution in accordance with IRS Code section 414(h)(2) to ensure that the employee contribution is made on a pre-tax basis.

C. Additional Optional Benefits
The following list of optional benefits reflect what is currently in the City’s contract with CalPERS.

1. 1959 Survivor's Benefit: The City’s contract with CalPERS provides Level 4 coverage (except the Police Chief who has Level 3 coverage) under the 1959 Survivor's Benefit per Government Code section 21574. Employees pay the employee premium for this benefit and the employer cost for the difference between the Level 3 and Level 4 survivor benefits.

2. Pre-Retirement Option 2W Benefit: The City’s contract with CalPERS provides for Pre-Retirement Optional 2W Benefit as set forth in Government Code Section 21548.

3. Military Service Credit: The City’s contract with CalPERS provides the Military Service Credit option set forth in Government Code section 21024.

4. Cost of Living Allowance: The City’s contract with CalPERS provides the benefit known as the 2% Cost of Living Allowance Increase as set forth in Government Code section 21329.

5. Retired Death Benefit: The City’s contract with CalPERS provides the $500 Retired Death benefit as set forth in Government Code section 21620.

6. Two Years Additional Service Credit: The City’s contract with CalPERS provides the Additional Service Credit (Golden Handshake) – Two Years Additional Service Credit as set forth in Government Code section 20903.

7. Two Years Additional Service Credit: The City’s contract with CalPERS provides the Public Service” – Layoff Period – as set forth in Government Code section 21022. All associated costs are borne by the member electing to purchase the service credit.

8. Post Retirement Survivor Allowance: The City’s contract with CalPERS provides the Post Retirement Survivor Allowance as set forth in Government Code sections 21624, 21626, and 21628.

9. Post Retirement Survivor Allowance to Continue After Remarriage: The City’s contract with CalPERS provides the Post Retirement Survivor Allowance as set forth in Government Code section 21635.

10. Pre- Retirement Death Benefits to Continue After Remarriage of Survivor: The City’s contract with CalPERS provides the Pre- Retirement Death Benefits to Continue After Remarriage of Survivor as set forth in Government Code sections 21551.

11. Prior Service: The City’s contract with CalPERS provides the prior service benefit as set forth in Government Code section 20055.

12. Local Fire Fighter – The City’s contract provides for the benefit in Government Code § 20434 – “Local Fire Fighter” for the Fire Chief.

D. Definitions of “New Member” and “Classic Member per the Public Employees’ Pension Reform Act of 2013 – PEPRA
New Member
Government Code section 7522.04(f) defines “new member” as follows:
(f) "New member" means any of the following:

An individual who becomes a member of any public retirement system for the first time on or after January 1, 2013, and who was not a member of any other public retirement system prior to that date.

An individual who becomes a member of a public retirement system for the first time on or after January 1, 2013, and who was a member of another public retirement system prior to that date, but who was not subject to reciprocity under subdivision (c) of Section 7522.02.

An individual who was an active member in a retirement system and who, after a break in service of more than six months, returned to active membership in that system with a new employer.

Classic Member
CalPERS refers to all members who do not fit the definition of new member as a classic member.

A. Tier I & II Employees. For Tier I Employees and Tier II Employees, the City shall provide 2.7% @ age 55 for Miscellaneous employees and 3.0% @ age 50 for Police and Fire safety employees.

B. Tier III Employees. For Tier III Employees , the City shall provide the following benefits: (1) 2% @ age 62 for Tier III Miscellaneous employees; (2) 3.0% @ age 50 for Tier III Police Employees; (3) 3.0% @ age 50 for Tier III Police Classic Employees; (4) 2.7% @ age 57 for Tier III Fire Employees.

C. Tier IV Employees. The City shall provide 3.0% @ age 50 for Tier IV Employees who are determined to be Classic Members, as defined in PEPRA. The City shall provide 2.7% @ age 57 for Tier IV Employees who are determined to be New Members, as defined in PEPRA.

D. Tier V Employees.

1. Tier V Miscellaneous Employees. The City shall provide 2.7% @ age 55 for Tier V Miscellaneous Employees who are determined to be Classic Members, as defined in PEPRA. The City shall provide 2% @ age 62 for Tier V Miscellaneous Employees who are determined to be New Members, as defined in PEPRA.

2. Public Safety Employees. The City shall provide 3.0% @ age 50 for Tier V Public Safety Employees who are determined to be Classic Members, as defined in PEPRA.

The City shall provide 2.7% @ age 57 for Tier V Public Safety Employees who are determined to be New Members, as defined in PEPRA.

Section 3.3 Member Contribution Rate.

A. Tier I Employees. Effective October 19, 2013, Tier I Employees shall pay the following contributions:

1. Miscellaneous. Tier I Miscellaneous employees shall pay the eight percent (8%) employee CalPERS contribution.

2. Police. Tier I Police employees shall pay the following: (i) the nine percent (9%) employee CalPERS contribution; and (ii) one and one-half percent (1.5%) towards the City’s employer CalPERS costs.

3. Fire. Tier I Fire employees shall (i) continue to pay the nine percent (9%) employee CalPERS contribution; and (ii) and shall commence paying one and one-half percent (1.5%) towards the City’s employer CalPERS costs.

B. Tier II Employees. Effective October 19, 2013, Tier II Employees shall pay the following percentages of the employee’s portion of the CalPERS retirement contribution:

1. Miscellaneous. Tier II Miscellaneous Employees and Tier II Miscellaneous Classic Employees shall pay the eight percent (8%) employee CalPERS contribution.

2. Police. Tier II Police Employees shall pay the following: (i) the nine percent (9%) employee CalPERS contribution; and (ii) one and one-half percent (1.5%) towards the City’s employer CalPERS costs.

3. Fire; Fire Classic. Tier II Fire Employees and Tier II Fire Classic Employees shall pay the following (i) the nine percent (9%) employee CalPERS contribution; and (ii) and one and one-half percent (1.5%) towards the City’s employer CalPERS costs.

C. Tier III Employees. Effective October 19, 2013, Tier III Employees shall pay the following percentages of the employee’s portion of the CalPERS retirement contribution:

1. Miscellaneous. Tier III Miscellaneous Employees shall pay a portion of the normal cost rate for their CalPERS defined benefit retirement plan. This mandatory employee contribution is not a fixed amount. Rather, it will be set by CalPERS based on the following formula: the mandatory employee contribution will be equal to the greater of: (a) fifty (50%) percent of the total normal cost rate attributable to their defined benefit plan, rounded to the nearest quarter of one percent (0.25%); or (b) the current contribution rate of similarly situated City employees. The City will inform new members of the actual mandatory employee contribution when CalPERS informs the City of the rate. It is acknowledged that the City will not pay any portion of the employee’s contribution.

2. Police. Tier III Police Employees and Tier III Police Classic Employees shall pay the following: (i) the nine percent (9%) employee CalPERS contribution; and (ii) one and one-half percent (1.5%) towards the City’s employer CalPERS costs.

3. Fire. Tier III Fire Employees shall pay the following: (i) one and one-half percent (1.5%) towards the City’s employer CalPERS costs; and (ii) the following percentages of the employee’s portion of the CalPERS retirement contribution: a portion of the normal cost rate for their CalPERS defined benefit retirement plan. This mandatory employee contribution is not a fixed amount. Rather, it will be set by CalPERS based on the following formula: the mandatory employee contribution will be equal to the greater of: (a) fifty (50%) percent of the total normal cost rate attributable to their defined benefit plan, rounded to the nearest quarter of one percent (0.25%); or (b) the current contribution rate of similarly situated City employees. The City will inform new members of the actual mandatory employee contribution when CalPERS informs the City of the rate. Such payments shall be reported as normal contributions and shall be credited to employee accounts. It is acknowledged that the City will not pay any portion of the employee’s contribution.

D. Tier IV Employees. Tier IV Employees shall pay a portion of the normal cost rate for their CalPERS defined benefit retirement plan. This mandatory employee contribution is not a fixed amount. Rather, it will be set by CalPERS based on the following formula: the mandatory employee contribution will be equal to the greater of: (a) fifty (50%) percent of the total normal cost rate attributable to their defined benefit plan, rounded to the nearest quarter of one percent (0.25%); or (b) the current contribution rate of similarly situated City employees. The City will inform new members of the actual mandatory employee contribution when CalPERS informs the City of the rate. Such payments shall be reported as normal contributions and shall be credited to employee accounts. It is acknowledged that the City will not pay any portion of the employee’s contribution.

E. Tier V Employees. Effective November 14, 2017, Tier V Employees shall pay the following contributions:

1. Classic Members - Miscellaneous. Tier V Employees who are miscellaneous employees and are determined to be Classic Members, as defined in PEPRA, shall pay the eight percent (8%) employee CalPERS contribution.

2. Classic Members – Police & Fire. Tier V Employees who are police or fire employees and are determined to be Classic Members, as defined in PEPRA, shall pay the following: (i) the nine percent (9%) employee CalPERS contribution; and (ii) one and one-half percent (1.5%) towards the City’s employer CalPERS costs.

3. New Members. Tier V Employees who are determined to be New Members, as defined in PEPRA, shall pay the following percentages of the employee’s portion of the CalPERS retirement contribution: a portion of the normal cost rate for their CalPERS defined benefit retirement plan. This mandatory employee contribution is not a fixed amount.

Rather, it will be set by CalPERS based on the following formula: the mandatory employee contribution will be equal to the greater of: (a) fifty (50%) percent of the total normal cost rate attributable to their defined benefit plan, rounded to the nearest quarter of one percent (0.25%); or (b) the current contribution rate of similarly situated City employees. The City will inform new members of the actual mandatory employee contribution when CalPERS informs the City of the rate. Such payments shall be reported as normal contributions and shall be credited to employee accounts. It is acknowledged that the City will not pay any portion of the employee’s contribution.

4. New Members - Fire Employees. Tier V Employees who are fire employees and are determined to be New Members, as defined in PEPRA, shall pay the following:
(i) one and one-half percent (1.5%) towards the City’s employer CalPERS costs; and (ii) the following percentages of the employee’s portion of the CalPERS retirement contribution:
a portion of the normal cost rate for their CalPERS defined benefit retirement plan. This mandatory employee contribution is not a fixed amount. Rather, it will be set by CalPERS based on the following formula: the mandatory employee contribution will be equal to the greater of: (a) fifty (50%) percent of the total normal cost rate attributable to their defined benefit plan, rounded to the nearest quarter of one percent (0.25%); or (b) the current contribution rate of similarly situated City employees. The City will inform new members of the actual mandatory employee contribution when CalPERS informs the City of the rate. Such payments shall be reported as normal contributions and shall be credited to employee accounts. It is acknowledged that the City will not pay any portion of the employee’s contribution.

F. Reporting – Employer Paid Member Contributions. Effective December 17, 1997, the value of any City-paid employee contribution, as outlined in Sections 3.3(A), 3.3(B) and

3.3(C) above, shall be reported to CalPERS as compensation in accordance with Government Code Section 20636(c)(4). It is acknowledged that such payment shall be considered tax deferred to the time of withdrawal or retirement, but otherwise is the same as though the employee had contributed it. Employee costs resulting from changing the CalPERS retirement plan, to be unmodified by FICA and including the 1959 Survivors Benefit previously reimbursed to employees, will no longer be reimbursed. Notwithstanding the foregoing, effective October 19, 2013, the City shall adopt the appropriate CalPERS resolutions to remove employer paid member contributions (EPMC), and thus the City will no longer pay any EPMC and will no longer report the value of any EPMC as additional compensation for retirement purposes, and the preceding language shall be treated as deleted in its entirety and not made a part of this Resolution.

G. Purchase of Service Credit – Tier I, II & Some III Employees. The provisions of this Section 3.3 are applicable to Tier I Employees and Tier II Employees, as well as Tier III Employees and Tier V Employees who are determined to be Classic Members, as defined in PEPRA. Such employees may purchase CalPERS service credit for military service, service prior to membership, “airtime” or any other qualified basis, at their sole and entire expense, in accordance with Government Code Section 21024; provided, however, that all employees will be prohibited from purchasing “airtime” on or after January 1, 2013. Tier III Employees and Tier V Employees who are determined to be New Members, as defined in PEPRA, as well as Tier IV Employees, shall have no right to the provisions of this Section 3.3.

Section 3.4 Additional Benefits – Tier I, II & Some III Employees. Except as expressly provided in this Section (see parentheticals in (A)(10), (B)(4) and (C)(8), the provisions of this Section 3.4 are applicable to Tier I Employees and Tier II Employees, as well as Tier III Employees and Tier V Employees who are determined to be Classic Members, as defined in PEPRA. Except as expressly provided in this Section (see parentheticals in (A)(10), (B)(4) and (C)(8), Tier III Employees and Tier V Employees who are determined to be New Members, as defined in PEPRA, as well as Tier IV Employees, shall have no right to the provisions of this Section 3.4.

A. Miscellaneous Executive Group Employees.

1. Final Compensation (Section 20042). One Year - Local Member.

2. Additional Service Credit (Section 20903). Golden Handshake - Local Member Two Years Additional Service Credit.

3. Layoff Period (Section 21022). Public Service - Layoff Period - Local Member.

4. Military Service (Section 21024). Public Service - Military Service - Local Member.

5. Survivor Allowance – 4th Level (Section 21574). 1959 Survivor Allowance - Fourth Level - Local Member. The City will authorize an increase of the PERS 1959 Survivor Benefit from Level Three to Level Four, effective February 4, 2006, with the difference in costs to be paid by the employee (contingent on PERS contractual requirements).

6. Post-Retirement Survivor Benefits (Sections 21624, 21626 & 21628). Effective June 30, 2009, the City will provide Post-Retirement Survivor Benefits (Government Code § 21624, 21626, and 21628).

7. Death Benefit (Section 21548). Pre-Retirement Option 2W Death Benefit. (Applies to all Miscellaneous employees).

8. Survivor Continuance Allowances (Section 21635). Post-Retirement Survivor Benefits to continue after remarriage.

9. Contract Amendments (Section 20503). Removal of contract exclusions prospectively only.

10. Pre-Retirement Death Benefits (Section 21551). Pre-Retirement death benefits to continue after remarriage of surviving spouse.

11. Prior Service (Section 20055).

12. Cost-of-Living Adjustments (Section 21329). 2% Annual Cost-ofLiving Allowance Increase.

13. Death After Retirement (Section 21620). $500 Post-Retirement death benefit.

B. Police Executive Group Employees (Except Tier IV Employees).

1. Final Compensation (Section 20042). One Year - Local Member (Determined by "Highest Single Year of Service").

2. EPMC (Section 20636 (c)(4)). Effective October 19, 2013, the City has adopted the appropriate CalPERS resolution to remove employer paid member contributions (EPMC), and thus the City will no longer pay any EPMC and will no longer report EPMC as additional compensation for retirement purposes.

3. Benefit Formula (Section 21362). 3% at Age 50 Benefit Formula - Patrol of Local Safety Member.

4. Death Benefit (Section 21548). Pre-Retirement Option 2W Death Benefit. (Applies to all Police employees)

5. Survivor Allowance – 3rd Level (Section 21573). 1959 Survivor Allowance - Third Level.

6. Medical Contribution – Retirees (Section 22892). Employer Medical Contribution for Retirees).

7. Post-Retirement Survivor Benefits (Sections 21624, 21626, 21626.5 & 21628). Post-Retirement Survivor Allowance - Specified State or Local Members.

C. Fire Executive Group Employees (Except Tier III Fire Employees).

1. Survivor Allowance – 3rd Level (Section 21573). Third level of 1959 Survivor’s Benefit.

2. Survivor Allowance – 4th Level (Section 21574). Effective September 1, 2007, the City will authorize an increase of the PERS 1959 Survivor Benefit from Level Three to Level Four with the difference in costs to be paid by the employee.

3. Final Compensation (Section 20042). Final compensation determined by “Highest Single Year of Service”.

4. Medical Contribution – Retirees (Section 22892). Employer Medical Contribution for Retirees.

5. Post-Retirement Survivor Benefits (Sections 21624, 21626 & 21628). Post-Retirement Survivor allowance.

6. Military Service (Section 21024). Military Service Credit as Public Service. Any and all associated costs are borne by the employee electing to purchase the service credit.

7. Local Fire Fighter (Section 20434). “Local Fire Fighter” – Various Including Emergency Medical Services. “Local Fire Fighter” shall include any officer or employee of a fire department employed to perform firefighting, fire prevention, fire training, hazardous materials, emergency medical services, or fire or arson investigation services as described in Government Code § 20434.

8. Death Benefit (Section 21548). Pre-Retirement Option 2W Death Benefit. (Applies to all Fire employees)
D. Police & Fire Executive Group Employees.

1. Employee Sharing Cost of Additional Benefits (Section 20516).

Permits the City to share the cost of retirement benefits with employees. The increased member contributions will be credited to each member’s account as normal contributions. (Amendment in process as of 10-16-13.)
Section 3.5 Additional Provisions – Some Tier III and All Tier IV Employees. The provisions of this Section 3.5 are applicable to Tier III Miscellaneous Employees and Tier III Fire Employees, Tier IV Employees and Tier V Employees who are determined to be New Members, as defined in PEPRA.

A. New Member Pensionable Compensation Limit. For employees subject to this Section 3.5, effective January 1, 2013 their compensation reported to CalPERS to be used in calculating retirement benefits will be capped at an amount that will be subject to annual adjustment by CalPERS in accordance with CalPERS laws, rules and regulations. Currently, that amount is One Hundred and Thirty-Six Thousand Four Hundred and Forty Dollars ($136,440), but is subject to automatic adjustment by CalPERS.

B. New Member Final Compensation Formula. For employees subject to this Section 3.5, effective January 1, 2013 their Final Compensation will be determined using the highest three (3) year average of pensionable compensation, in accordance with CalPERS laws, rules and regulations.

ARTICLE IV

TUITION REIMBURSEMENT
Section 2.94.1 Tuition Reimbursement Policy. The City recognizes the value of an educated workforce and encourages employees to pursue the goal of higher education. Pursuant to City Administrative Policy 100.15 (Tuition Reimbursement) (“Tuition Reimbursement Policy”), which is subject to City Council budgetary discretion and which the City may amend, in its sole discretion, the City has adopted a plan to provide financial reimbursement for tuition and textbooks for job related college courses. It is a plan in which the City participates with the employee in financing specific job related courses leading to an appropriate degree or certificate. Employees shallare to use their off-duty hours in the pursuit of higher education.

Subject to satisfaction of all criteria set forth in this Article IV and the Tuition Reimbursement Policy, for education plans approved in writing by the City on or after November 14, 2017, the City shall reimburse employees for the costs described in this Article IV and the Tuition Reimbursement Policy up to a maximum amount of $2,500 per employee per fiscal year (“Fiscal Year Maximum”) and a lifetime maximum amount of $10,000 per employee (“Lifetime Maximum”). For education plans approved in writing by the City on or before November 13, 2017, the Fiscal Year Maximum and the Lifetime $10,000 Maximum shall not apply.

Section 2.9.14.2 Pre-Approval. Executive Group eEmployees must apply for and receive written approval from the City Manager and the Human Resources Department prior to enrolling in classes at an approved accredited educational institution.

Section 2.9.24.3 Deductions – Other Funding Sources. An employee receiving funds for tuition and books paid for from other sources, including, but not limited to: grants, scholarships, and veteran's educational benefits, shall first apply (deduct) the amount of those funds to the amount being reimbursed by the City.

Section 2.9.34.4 City Vehicles; Mileage. .City vehicles shallwill not be used authorized for transportation to and from courses. unless incidental to the employee’s regular commute.

Additionally, there will be no reimbursement for mileage accumulated on an employee’s personal vehicle for transportation to and from these courses.

ARTICLE V

HOLIDAYS
Section 5.1 Holiday Schedule. The following holiday schedule shall be applicable to all Executive Group employees:

A. January 1st, known as “New Year’s Day”
B. Third Monday in January designated as "Martin Luther King Day" C. Third Monday in February, known as “President’ day”
D. Last Monday in May, known as “Memorial Day”
E. July 4th, “Independence Day”
F. First Monday in September, known as “Labor Day”
G. November 11th, known as "Veterans Day"
H. Thanksgiving Day
I. Friday immediately following Thanksgiving Day
J. December 24th, known as “Christmas Eve”
K. December 25th, known as “Christmas Day”
L. December 31st, known as “New Year’s Eve”
M. Every day appointed by Mayor, with the consent of the City Council, except for every day on which an election is held throughout the State If a holiday falls on a Sunday, the Monday following is observed. If a holiday falls on a Saturday, the preceding Friday is observed.

Section 5.2 Annual Leave Accrual Rates for Holidays. Executive Group employees shall observe the holiday or shall accrue eight (8) hours of Annual Leave if the holiday falls on a regularly scheduled non-work day. For pay and accrual purposes, a “holiday” is eight (8) hours.

Section 5.3 Exempt Employees. Exempt Executive Group employees who work on holidays are compensated for the holiday and accrue eight (8) hours of Annual Leave.

Section 5.4 Non-Exempt Employees. Non-Exempt Executive Group employees shall be compensated at time and one-half for hours actually worked on the holidays designated in Section 5.1.

ARTICLE III VI LEAVES
Section 63.1 Annual Leave
Section 3.1.1- Definition. Annual Leave is compensated absence, which replaces former vacation and sick leave plans, for those eligible employees who are absent from duty because of illness, injury, medical, or dental care appointments, or personal vacation. Special reference to Workers’ Compensation is noted in Section 6.8. Special reference to Tier I Miscellaneous Employees Annual Leave calculations is noted in Section 6.11.

Section 36.1.2 Annual Leave – Accrual. Each biweekly pay period, Annual Leave hours earned are posted to the account of each eligible employee’s account. Employees shall accrue Annual Leave as follows:based on the following:

Years of
Service
Accrual per
Pay Period Annual Accrual
1 st
.
yearPROBATIONA
RY

4.15 hrs 107.90 hrs
1 – 5 years 8.31 hrs 216.06 hrs
6 – 8 years 8.92 hrs 231.92 hrs
9 – 15 years 9.84 hrs 255.84 hrs
16 or more years 11.38 hrs 295.88 hrs
The total Annual Leave granted may not exceed the amount posted to an employee's account as of the last day worked preceding leave. Employees shall continue to accrue Annual Leave while on paid leave status.

The above chart shall be interpreted as follows: completion of one year of service to completion of five years of service is 1-5 years. Beginning of the sixth year to completion of the eighth year is 6-8 years. Beginning of the ninth year to completion of the fifteenth year is 9-15 years. The last level starts at the beginning of the employee’s sixteenth year.

Section 36.1.3 Annual Leave – First Year of Employment. Probationary employees employed less than one (1) full year shall accrue probationary Annual Sick Leave, at one-half the rate of Annual Leave accrual for a 1-5 year full time regular employee. Such accrued time may be used only for illness or medical reasons for the employee or the employee’s immediate family.

After six (6) months, an employee may be “advanced” and use up to one (1) week of Annual Leave for vacation purposes, with the permission of the City Manager. Notwithstanding the above, upon completion of the probationary period and obtaining the status of a full-time regular employee, an employee shall have credited to his/her Annual Leave account all unused accrued hours at the 1-5 year employee rate.

For employees employed less than one full year they shall accrue Annual Leave as follows:

During their first year of employment, they shall accrue one-half of the Annual Leave at the rate of a 1-5 year full time regular employee as Sick Leave. They shall accrue the one-half of the Annual Leave at the rate of a 1-5 year full time regular employee as Annual Leave.

When the employee completes one year of service, any hours that the employee has accrued as Sick Leave shall be rolled into their Annual Leave account and their Sick Leave account will be eliminated.

At six (6) months, the employee may request up to one week of “Advanced Annual Leave” for vacation purposes with the permission of the City Manager.

Section 3.1.4 - Use of Annual Leave:
a. Employees schedule Annual Leave for themselves by submitting requests to use their Annual Leave to the City Manager. The City Manager is responsible for arranging Executive Group leave schedules so that adequate personnel are available to carry on necessary City work. When practicable, employees should be permitted to schedule Annual Leave at times most acceptable to the employee. In large departments the choice of vacation times should be arranged according to seniority or some other equitable method. b. Employees who use Annual Leave time for illness or injury are required to call, text or email the City Manager. The City Manager may request documentation from a medical provider supporting the use of leave.
c. An employee who files a workers’ compensation claim where the question of industrial causation is delayed or the claim is not accepted by the City, may use their Annual Leave for the time they are unable to work because of their injury or illness.
d. An employee may not use more Annual Leave than they have accrued on the day prior to its first use. Employees will continue to accrue Annual Leave while the employee is on any paid leave in a pay period, but do not accrue Annual Leave if on an unpaid leave for the entire pay period. e. Employees may use Annual Leave for the illness of a child, parent, spouse, registered domestic partner, sibling, grandchild or grandparent per Labor Code section 233.

Section 3.1.5 – Cash Out or Conversion of the Value of Annual Leave There are three situations described below when an employee may have their Annual Leave cashed out or converted to deferred compensation or their Retirement Health Savings Account (RHS) by the City. All Annual Leave cashed out or converted to deferred compensation or RHS in this section will be valued at employees’ base hourly rate of pay for employees in Tiers II, III and IV, and base hourly rate of pay plus the 3% Longevity Pay for employees in Tier I.

Section 3.1.5.1Maximum Accrual of Annual Leave – Conversion above 584 Hours (730 hours for the Fire Chief):

At the end of the last day of the last pay period that ends in each calendar year, if an employee has accrued more than 584 hours of Annual Leave (730 hours for the Fire Chief), the Annual Leave hours in excess of 584 hours (730 hours for the Fire Chief) will be converted to the monetary equivalent as described in Section 6.5 and the employee shall have the following choice:
1) to have the dollar value placed in the Nationwide Retirement Healthcare Savings Account on the employee’s behalf; or
2) to have the dollar value placed in the employee’s deferred compensation account or ROTH IRA (set up per IRS code section 457) up to the maximum permitted by law.

Any employee who chooses this option must advise Human Resources no later than December 1 each year. If the employee does not advise the City of this option by December 1, the value of the excess Annual Leave will be placed in the employee’s RHS account.

For employees who have informed the City that they will be retiring at the end of the calendar year, they will have the option to allow the hours above 584 (or 730 hours for the Fire Chief) to be converted to the RHS or have the hours above 584 or 730 subject to section 6.5.2.

Section 3.1.5.2 Separation from the City:

Employees separating from the City have the following options regarding their accrued Annual Leave:

1. Paid in cash: Employees can be paid (as taxable wages) for their accrued Annual Leave as described in Section 6.5.

2. Deferred Compensation: Employees may make an irrevocable election prior to the first day of the month of separation to contribute the value of accrued Annual Leave to the employee’s deferred compensation account provided under the City’s 457(b) plan. Contributions of Annual Leave to the 457(b) plan may not cause the employee to exceed the maximum annual deferral limitation for the year in which the contribution is made. If an employee chooses this option, any accrued Annual Leave that exceeds the maximum annual deferral limitations will be paid to the employee as a taxable cash payment.

3. Split between Cash and Deferred Compensation: Employees may elect to receive any portion of the value of their accrued Annual Leave as taxable cash with the remainder going into their deferred compensation account, up to the maximum amount permitted under the IRS Code.

Section 3.5.1.3 Annual Leave Cash Out:

On or before the pay period which includes December 15 (the first year being 2022) of each calendar year, an employee may make an irrevocable election to cash out up to 160 hours of Annual Leave that will be earned in the following calendar year. The employee can elect to receive the cash out in the one week after the pay day for the pay period that includes December 1.

In addition to the above, starting in calendar year 2022, an employee who has an “unforeseen emergency” (defined as an unanticipated emergency that is caused by an event beyond the control of the employee and that would result in severe financial hardship to the employee if early withdrawal were not permitted) shall be entitled to make a request to the City Manager for a payoff of accrued Annual Leave. The amount of Annual Leave which may be cashed out is limited to the amount necessary to meet the emergency. If there is an unforeseen emergency, an employee can cash out Annual Leave at any time in the year.

Section 3.1.6 Donating Annual Leave:

Employees may donate annual leave to their fellow employees per requirements of the City’s Voluntary Donation of Annual Leave Policy.

Section 3.1.7 Using Annual Leave Prior to Retirement:

An employee who has informed the City of their retirement has the option to delay the date of their retirement by up to a maximum of two months (i.e., they can use up to two months of their Annual Leave) and cash out any remaining accrued Annual Leave as provided in this Resolution.

Employees shall not accrue annual leave or be entitled to the Auto Allowance as described in Section

4.9 while utilizing the option to delay the date of their retirement.

Section 3.1.8 Annual Leave – Tier I Employees:

For Tier I employees, cash out or donation of Annual Leave shall be at a rate that includes both their base rate and their Tier I Longevity Pay, i.e., the additional three percent (3%).

Section 6.4 Annual Leave – Cash-Out. Executive Group employees who leave City service for any reason with any number of years of service with the City shall be eligible to receive one hundred percent (100%) of their accrued but unused Annual Leave in taxable compensation.

Payment shall be calculated at the employee's then current hourly base pay rate plus, for Tier I miscellaneous employees, the Tier 1 Longevity Pay, at the date of separation from City service. If retiring, an employee has the option of a cash payment or delay of date of retirement as the method of receiving unused Annual Leave. Alternatively, employees separating from City service for any reason (including retirement) may make an irrevocable advance election before the first day of the month of separation to contribute accrued Annual Leave remaining at separation to the employee’s account provided under the City’s 457(b) deferred compensation plan. Contributions of Annual Leave to the 457(b) plan may not cause the employee to exceed the maximum annual deferral limitation for the year in which the contribution is made ($18,000 for 2017, plus catch-up contributions of $6,000 for employees age 50 or older). If an employee elects to contribute Annual Leave to the 457(b) plan, any Annual Leave that exceeds the maximum annual deferral limitations will be paid to the employee as a taxable cash payment, unless such Annual Leave is otherwise used to delay the employee’s date of retirement.

Section 6.5 Annual Leave – Unpaid Leave Time. Annual leave hours are not earned during periods of unpaid leave.

Section 6.6 Annual Leave – Maximum Accumulation. As of December 31 of each year, an employee shall have the following maximum amounts of Annual Leave: (1) miscellaneous and police employees: five hundred and eighty-four (584) hours; (2) Fire employees: seven hundred and thirty (730) hours. Effective December 31, 2006, any excess Annual Leave hours in an employee’s account will no longer be lost. Instead, the monetary equivalent of the excess hours will be placed in a Retirement Healthcare Savings Account on the employee’s behalf. Employees may elect either the ICMA VantageCare Plan or the Nationwide PEHP.

Section 6.7 Annual Leave – Usage. Employees must use at least forty (40) hours of Annual Leave during each calendar year.

The City Manager is responsible for arranging Executive Group leave schedules so that adequate personnel are available to carry on necessary City work. When practicable, employees should be permitted to schedule Annual Leave at times most acceptable to the employee. In large departments the choice of vacation times should be arranged according to seniority or some other equitable method.

Employees desiring to use Annual Leave time, which has not been previously scheduled, for illness or family emergency, shall report to the City Manager to obtain authorization for the absence. The City Manager may require the employee to furnish satisfactory evidence justifying any such request according to FMLA rules.

Medical examination by the City's examining physician may be requested by the City Manager, with the approval of the Human Resources Director, after prolonged, serious, or repetitious illness, injury, or major surgery. An employee's return to duty following illness or injury is subject to the approval of the Human Resources Director, based upon medical information supplied by the employee's physician and/or the City's examining physician, according to FMLA rules.

Section 6.8 Annual Leave – Workers Compensation. An employee who is absent from duty because of a temporary disability which is alleged by the employee as industrial under the Workers' Compensation Act, but who is not granted industrial leave by the City, may use accrued but unused Annual Leave. The absence shall be charged against the employees accumulated leave credits, except as provided by Section 4850 of the Labor Code.

An employee absent from work because of a work-related injury shall receive temporary disability benefits as required by law. Employees receiving temporary disability benefits shall have the option of augmenting their disability payments by drawing down on their accrued but unused Annual Leave account, provided, however, that the combined amount received from disability payments and their Annual Leave account shall not exceed what the employee would normally receive in compensation.

Section 6.9 Annual Leave – Pay in Lieu (Buy Back). Employees may make an advance irrevocable election each year to buy back Annual Leave that will be accrued in the following 12 month period (commencing with the first full pay period of the fiscal year and ending with the last full pay period of that fiscal year) (“Buy-Back Period”) by submitting an Annual Leave Buy-Back Request form during the last 15 days of June. Annual Leave buy back payments will be calculated at the employee’s base rate of pay as of the last full pay period of the Buy-Back Period.

Notwithstanding anything in this Resolution to the contrary, an employee’s base rate of pay shall not include any special compensation pay including, but not limited to, Bilingual Pay (Section 7.8) and Automobile Allowance (Section 7.15).

Upon the employee’s submission of an Annual Leave Buy-Back Request, the City will buy back Annual Leave after the close of Buy-Back Period from the employee’s account, according to the following criteria:

Annual Leave Used During
Buy-Back Period
Min. Annual Leave
Remaining After Buy-Back Maximum Buy-Back
40 Hours 80 Hours 120 Hours
60 Hours 80 Hours 140 Hours
80 Hours 80 Hours 160 Hours
If a 40-hour employee is out on extended Military Leave, the City will buy back up to one hundred and sixty (160) hours without the usual requirement that the employee have used Annual Leave hours during the Buy-Back Period.

Payment shall be made on the Friday after the pay day for the last full pay period of the Buy-Back Period. If an employee does not meet the requirements for a buy-back as outlined above as of the end of the Buy-Back Period, no buy-back payment will be made, provided that an employee meeting the requirements for a lower buy-back amount than elected by the employee will have his or her election automatically adjusted and will receive the corresponding lower buy-back payment. For example, if an employee submits an Annual Leave Buy-Back Request to buy back 140 hours of Annual Leave, but has only used 40 hours of Annual Leave during the Buy-Back Period, the employee’s election will be automatically adjusted to request a buy-back of 120 hours.

Employees may not elect to buy back Annual Leave that has accrued during a previous Buy-Back Period. Employees must submit a new Annual Leave Buy-Back Request for each Buy-Back Period and failure to submit an Annual Leave Buy-Back Request will result in the employee being prohibited from buying back Annual Leave for that Buy-Back Period.

Section 36.1.910 Annual Leave – New City Employees.

Pursuant to Corona Municipal Code Section 2.40.105, when entering the City as an Executive Employee into a new at-will employment agreement with a person for an employee who is not a current City employee, the City Manager has authority to negotiate the following increase in Annual Leave benefits: (1) allow leave accrual at a rate one tier above that which the employee’s years of City service would otherwise allow under Section 3.16.2 above; and (2) allow a "bank" of leave time not exceeding one hundred and sixty (160) hours which the person receives upon beginning employmednt with the City.

Section 6.11 Annual Leave – Tier I Miscellaneous Employees. Tier I miscellaneous employees Annual Leave calculation will include their base pay rate and Tier 1 Longevity Pay combined.

Section 36.27 Holidays.

Section 3.2.1 Schedule. The following holiday schedule shall be applicable to all Executive Group employees:

A. January 1st -, known as “ New Year’s Day”
B. Third Monday in January - designated as "Martin Luther King Day" C. Third Monday in February -, known as “President’ day” D. Last Monday in May - , known as “Memorial Day”
D.E. June 19, Juneteenth
E.F. July 4th - , “Independence Day”
F.G. First Monday in September - , known as “Labor Day” G.H. November 11th, - known as "Veterans Day"
H.I. Thanksgiving Day
I.J. Friday immediately following Thanksgiving Day
J.K. December 24th, - known as “Christmas Eve”
K.L. December 25th, - known as “Christmas Day”
L.M. December 31st, known as “New Year’s Eve”
M.N. Every day appointed by Mayor as a holiday, with the consent of the City Council, except for every day on which an election is held throughout the State
Section 3.2.2 – Holidays - Additional Provisions
All holidays in the above list will be observed on the actual day of the holiday except for holidays that occur on a Sunday. For holidays that occur on a Sunday the observed day shall be the following Monday.

If the observed holiday falls on an employee’s regular workday, and the employee does not work on that day, they shall be paid for their regularly scheduled hours, up to ten (10) hours.

If the employee is required to work on a holiday, in addition to being paid for the day, the employee shall accrue ten (10) hours of Annual Leave.

For holidays that fall on the employee’s regular day off, they shall accrue ten (10) hours of Annual Leave.

Section 36.312 Executive Leave.

The City will provide executive leave for exempt Executive Group employees in lieu of other compensation for overtime. Effective April 1, 2016, Exempt Executive Group employees shall be granted Executive Leave of one hundred eight (108) hours during any fiscal year regardless of the employee’s particular work schedule. Employees who become entitled to Executive Leave in the middle of a fiscal year shall be granted a pro-rated amount of hours. Executive Leave has no cash value at any time and any Executive Leave which is unused as of the last payroll period of any fiscal year does not carry over to the next fiscal year. The City Manager shall approve and issue an administrative policy that sets forth, in a manner that implements the purpose of Executive Leave while valuing public resources, the details on the accrual rate for Executive Leave and the guidelines for using accrued Executive Leave. Employees shall receive twenty-seven (27) hours of Executive Leave per quarter (July 1 – September 30, October 1 – December 31, January 1 – March 31 and April 1 – June 30) based on a fiscal year. As permitted by Labor Code section 227.3, although no amount of Executive Leave ever has cash value, up to eighty (80) hours of Executive Leave that has been accrued, but unused, as of the last payroll period of any fiscal year shall carry over to the next fiscal year. Any such hours in excess of shall eighty (80) not carry over to the next fiscal year.

An employee who becomes eligible for Executive Leave in the middle of a quarter (i.e., they are hired or promoted into the classification in the middle of a quarter) shall earn 4.16 hours of Executive Leave per pay period until the end of the quarter. At the beginning of the next quarter, they shall accrue 27 hours of Executive Leave.

Section 3.3.1- Use of Executive Leave
A. Executive Leave must be used in one (1) hour increments. The employee must request and obtain approval from the City Manager to use Executive Leave as they would request Annual Leave. Requests will be approved if the department’s schedule can accommodate the request.

B. The employee shall only use Executive Leave hours that have been previously accrued during the fiscal year. The employee shall not be permitted to have a negative balance in their Executive Leave hour balance or use Executive Leave they have not yet accrued.

C. Executive Leave cannot be donated to another employee.

D. The employee cannot use unused Executive Leave upon separation from employment or retirement, in order to extend the employee’s date of separation or date of retirement.

Section 3.4 Compassionate Leave
Compassionate Leave: Paid leave for up to (5) days, not to exceed 40 hours, may be granted to an employee in the case of death in their family. Family is defined as: spouse, parents (natural, adopted or step), legal guardians, siblings, children (natural, adopted or step), grandparents, grandchildren, current in-laws (brother, sister, mother, father, son, daughter or grandparents).

Compassionate leave does not need to be used consecutively, but may be broken up over multiple, non-consecutive days, not to exceed six months after the death of the family member.

Section 3.5 Jury Duty and Witness Leave
Section 3.5.1 Jury Duty

1. An employee who is called for jury duty shall be compensated (as though they were working) for those hours of absence due to the jury duty that occurs during the employee’s regularly scheduled working hours. Employees are required to provide documentation to Human Resources that they are on jury duty and once completed, provide documentation from the court that they have completed their jury duty service. This documentation is necessary for employees to receive pay for jury duty.

2. If an employee is required to be absent from work to report for jury duty, the employee will notify the City Manager of the absence as soon as possible.

3. An employee who is called to jury duty on a non-working day will not receive compensation or be authorized to change their schedule as a result of being called to jury duty.

Section 3.5.2 Witness Leave
Any employee who is required to serve as a witness pursuant to a lawful subpoena in any judicial or quasi-judicial proceeding in a manner related to City business shall be allowed time off without loss of pay to perform such duties.

All fees to which the employee is entitled by law for such services shall be paid (less transportation allowance, if any) to the City. Per California Labor Code Section 230(b), an employee shall be allowed time off without pay (unless approved Annual Leave is used) to appear at a matter outside the scope of their employment in which the employee is a party.

ARTICLE IVII COMPENSATION
Section 47.1 Salary Table; Salaries. The salary range for Executive Group employees shall be as provided in the City’s comprehensive salary schedule table, as such table may be amended from time to time. The specific base salary to be paid to individual Executive Group employees shall be provided in an at-will employment agreement executed between the City Manager and employee, which amount shall be within the approved range for their position.

Section 7.2 INTENTIONALLY OMITTED.

Section 47.23 Merit Increase Effective Date. As stated in Section 7.1, eEach classificationposition shall be assigned a salary range. The minimum time before which an employee may advance within the assigned salary range is one (1) year, except that the City Manager, within their discretion may advance an employee sooner if it is determined that such advancement is appropriatefor meritorious reasons. Merit increases based upon annual performance evaluations shall be implemented based upon the employee's anniversary date. An employee whose receives an overall performance rating isof “Satisfactory” or better from the City Manager shall be advanced five percent (5%) each year up to the top of the classification’sposition’s salary range.

Effective for employees promoted after City Council approval of this 2022-2024 Resolution, an employee who is promoted to a classification with a higher top of salary range, upon promotion, their performance evaluation date (i.e., the date they may be eligible for a merit increase) shall change to the effective date of the promotion.

Section 7.4 Promoted Employees. Executive Group employees promoted to a higher position within the Executive Group shall be subject to a six-month probationary period.

Section 47.35 Special Compensation - Police Marksmanship Proficiency. The City will pay the Police Chief Sixteen dollars and fifteen cents ($16.15) per periodone hundred and five dollars ($105.00) per quarter, supplemental pay, for meeting the marksmanship proficiency standards established by the Police Department. A list will be provided to Human Resources each quarter listing those police department employees failing to meet the standards required to receive this benefit. Employees The Police Chief must have worked at least one day during the pay period quarter during which the marksmanship proficiency pay is to be issued (or was on Aannual Lleave or workers’ compensation status) in order to receive the benefit. If the Police Chiefan employee, due to an accepted industrial injury, is unable to participate in the marksmanship proficiency testing, an extension of up to twenty-six (26) pay periodsfour (4) quarters, to include the first quarter in which thean Police Chiefofficer is unable to test, will be granted. Once an extension has been approved, the Police Chief employee will continue to receive the marksmanship proficiency pay until such time they are returned to duty and are able to test, or the twenty-six (26) pay periodfour (4) quarter extension has been exhausted. Once the twenty-six (26) pay period four (4) quarter extension is exhausted, the Police Chief employee will be required to test only if medically able, or will not be eligible to receive the supplemental pay. If the Police Chief Employees who resigns, retires, or otherwise terminates employment prior to the date the benefit is paid will not be entitled to a prorated payment.

Section 4.47.6 Special Compensation - Police P.O.S.T. Certification Pay. Effective January 1, 2018, Tthe City will pay the Police Chief one thousand three hundred and ninety six dollars and twenty five cents ($1,396.25) five hundred twenty-three dollars and fifty- eight cents ($523.58) per month if he or she obtains a supervisory level P.O.S.T. certificate and eight hundred seventy-two dollars and sixty-seven cents ($872.67) per month ($644.42 per pay period) for obtaining and retaining a if he or she obtains a management level P.O.S.T certificate.

Section 4.57.7 Special Compensation – Longevity Pay.

All Executive Group Employees. The City shall establish a longevity pay program for Executive Group employees with an annual payment to employees as follows:

A. In recognition of an employee’s length of full-time service to the City of Corona, employees who qualify under the following schedule will receive one twenty-sixth (1/26th) of the following amounts paid biweekly as part of the regular payroll:

As of the 1st day of September:

Years of Full-Time Service To the City
of Corona
Five (5) but fewer than ten (10): $1,400.00
Ten (10) but fewer than fifteen (15): $1,600.00
Fifteen (15) but fewer than twenty (20): $1,800.00
Twenty (20) or more: $2,000.00
Longevity Pay shall be included with the formula utilized for the purposes of calculating total compensation under PERS.

Payment shall be made on a non-regular payroll day, when feasible, during the first half of the month of September and in all cases prior to the end of September.

In addition to the longevity benefit set forth above, Tier I members shall receive an additional three percent (3%) of base hourly rate for Longevity Pay paid biweekly as part of the regular payroll beginning with their fifth year of service and continuing, thereafter.

A. Tier 1 Executive Group Employees. In addition to the Longevity Pay provided in Section 7.7(A), Tier I employees will also receive three percent (3%) over their base pay rate (“Tier 1 Longevity Pay”). All other salary calculations shall include the Tier I employees’ base pay rate and the Tier 1 Longevity Pay combined. Tier 1 Longevity Pay shall be included with the formula utilized for the purposes of calculating total compensation under PERS.

Section 4.67.8 Special Compensation – Bilingual Pay. Effective November 14, 2017, the bilingual pay program will provide an increase of $322.50 per month for certain employees who are able to demonstrate the ability to both understand and effectively communicate in a language other than English that the City Manager has determined is necessary for the effective or efficient operation of the City. For a given language, the number of employees necessary for the effective or efficient operation of the City and thus eligible to receive bilingual pay will be determined by the City Manager or his or her designee. To be considered eligible for bilingual pay, an employee must be certified by the Administrative Services Director after successfully passing an oral conversational and a written test established by the City Manager or his or her designee. If an employee is approved for bilingual pay for less than a full month, the monthly amount shall be prorated accordingly. The City shall pay $322.50 per month to employees for Bilingual pay. If an employee becomes eligible for bilingual pay for less than a full month, the monthly amount shall be pro-rated accordingly. All employees are eligible to receive bilingual pay. An employee receiving bilingual pay will be required to speak the alternate language in the course and scope of their employment and may be asked to assist in translating even if unrelated to their specific job duties.

To receive bilingual pay employees must pass a certification test (an oral conversational test) established and administered by the Human Resources Department in Spanish and/or such other language the City has determined is desirable. Effective January 1, 2022, employees must re-certify every three (3) years to be eligible to receive bilingual pay by passing the certification test.

Section 4.77.9 Special Compensation – Public Safety Uniform Allowance; Safety Vest.

A. The City shall provide a uniform allowance of eighty four dollars and sixty two cents ($84.62) per pay period quarterly Uniform Allowance of five hundred and fifty dollars ($550.00) for the Fire Chief. The Fire Chief is required to use their uniform allowance to maintain their uniforms and purchase new uniforms.

B. The City shall provide a uniform allowance of one hundred and thirty two dollars and thirty one cents ($132.31) per pay periodquarterly Uniform Allowance of eight hundred and sixty dollars ($860.00) for to the Police Chief. The Police Chief is required to use their uniform allowance to maintain their uniforms and purchase new uniforms.

B.C. The City will reimburse the Police Chief for the cost of a ballistic safety vest up to $1,150.00 once every five (5) years. When due a vest replacement, the Police Chief will be notified by the Personnel and Training division that they are he/she is due for replacement. The Police Chief will be given the option of being given a voucher or being reimbursed by receipt for a replacement vest thatwhich meets department protection standards. The department will maintain a list of manufacturers providing the appropriate level vest in the established price range. Any upgrade beyond the approved amount will be the financial responsibility of the Police Chief.

Section 4.87.10 Special Compensation – Working Out of Class. The City has established a policy whereby an employee, when assigned to perform the tasks of a higher level position for more than forty (40) hours, not necessarily consecutively, shall be paid at the "first" step of the higher position's salary range or seven and one-half percent (7½%) more than their current base salary, whichever is greater, for the entire time served in the higher position, except that in no case shall the salary paid to the employee working out of class be higher than "top" step of the position being worked. For operational reasons, employees may be assigned to work in a classification with a higher salary range than their own classification if the employee concurs. If such an assignment is made the employee shall be paid at the "first" step of the higher classification’s salary range or seven and one-half percent (7.5%) more than the employee’s actual compensation salary, whichever is greater, for the entire time served in the higher classification. However, in no case shall the salary paid to the employee working out of class be higher than "top" step of the classification being worked. Employees whose job description duties state that they “act” in the absence of their supervisor do not qualify to receive out of class pay, unless that position is vacant and/or it is a long-term assignment in the discretion of the City Manager. In such a case, the employee should be placed in the position in an “acting” capacity by memo and not be paid out of class.

Section 4.97.11 Special Compensation – Auto Allowance and Assigned Vehicles. The City Manager shall have the authority, but not the obligation, in their his or her sole discretion, to provide an auto allowance or City-assigned vehicle to an Executive Group employee. If the City Manager elects to provide either one, theyhe or she shall include an appropriate provision in the at-will employment agreement executed between the City Manager and employee.

A. Auto Allowance. In no event shall an auto allowance exceed four hundred eighty dollars ($480) per month.

B. City-Assigned Vehicle. If the City Manager chooses to provide a City vehicle for the exclusive use of an employee, the City will maintain and provide fuel for the vehicle at the City’s facilities. The vehicle shall not be operated by persons other than the assigned employee, except that other employees of the City may use the vehicle for official City business with the consent of the assigned employee. The City understands that since the employee will remain on-call at all times, the vehicle may be used for personal as well as official business; provided, however, the vehicle shall never be used for personal use outside of the seven Southern California counties consisting of San Bernardino, Riverside, Orange, Los Angeles, San Diego, Ventura and Santa Barbara.

C. Mileage Reimbursement. If the City Manager chooses not to provide an auto allowance or assigned vehicle to an employee, the employee may submit reimbursement requests for mileage used in theira personal vehicle for official City business. The reimbursement rate shall be the current I.R.S. allowable rate, and all reimbursements and documentation supporting the same shall be in accordance with City policy.

Section 7.12 INTENTIONALLY OMITTED.

Section 7.13 Deferred Compensation.

D. Tier I Employees. The City shall deposit into each Tier I Employee’s deferred compensation plan account at the end of each quarter an amount equal to that deposited by the employee, not to exceed nineteen hundred dollars ($1,900.00) per year. The match shall be applied to a single provider selected by the employee.

E. Tier II, III & IV Employees. The City shall deposit into the deferred compensation plan account of each Tier II Employee, Tier III Employee and Tier IV Employee, at the end of each quarter, an amount equal to that deposited by the employee, not to exceed nineteen hundred dollars ($1,900.00) per year.

The match shall be applied to a single provider selected by the employee. Tier II Employees, Tier III Employees and Tier IV Employees shall also receive an additional payment into their deferred compensation plan account equal to one hundred and fifty dollars ($150.00) per quarter. The employee must select one provider for this payment.

F. Loans.

C. Employees may take out loans against their Deferred Compensation accounts subject to the following terms and conditions:

1. Loans shall be made pursuant to a written, enforceable loan agreement.

2. Loans shall be available for all purposes. Loans shall not exceed the lesser of (i) $50,000, or (ii) the greater of 1/2 of the employee’s account balance or $10,000. The minimum loan amount available shall be $1,000.00.

3. Employees may receive one loan per calendar year and may have only one outstanding loan at a time.

4. Loans shall be repaid in substantially equal installments of principal and interest, at least quarterly, over no more than 5 years; provided that loans for a principal residence shall be repaid in substantially equal installments of principal and interest, at least monthly, over no more than 15 years.

5. Loans shall be made at a reasonable interest rate.

6. Employees shall repay loans directly to the employee’s deferred compensation plan provider. Loans will be in default if any payment is not made within 60 days of the date it is due or as otherwise provided in the loan agreement.

7. If there is a default or the loan does not meet the requirements outlined above, the outstanding loan balance will be reported as a taxable distribution in addition to the amount of cash distributed from the plan, and may be subject to additional taxes for early withdrawal.

Arrangements for such loans must be initiated by the employee and made directly with their deferred compensation provider.

E. Retirement Healthcare Savings. Tier II, III & IV Employees. The City shall deposit into the Retirement Healthcare Savings Account of each Tier II Employee, Tier III Employee and Tier IV Employee one hundred and fifty dollars ($150.00) per quarter. Employees may elect either the ICMA VantageCare Plan or the Nationwide PEHP.

F. Tier V Employees. The deferred compensation benefits described in this Section 7.17 (yearly match, quarterly contribution to deferred compensation plan, and quarterly contribution to Retirement Healthcare Savings Account) shall not apply or be provided to any Tier V Employees regardless of whether the employee is considered a Classic Member or a New Member, as defined in PEPRA.

ARTICLE VIII MISCELLANEOUS PROVISIONS TERMS
Section 5.1 – Layoff Procedure
An employee could be subject to lay off for lack of work, budgetary reasons, technological changes or other City actions that necessitate a reduction in the work force.

Section 5.1.1 - Notice of Layoff:

Employees subject to layoff shall be given written notice of layoff not less than one month prior to the effective date, or shall be paid severance pay of 160 hours at the employee’s base hourly rate and shall be advised of their reemployment rights.

Employees who have accrued Annual Leave will be paid off for their accrued annual leave on their final check.

Section 5.1.2 - Bumping Rights:

An employee subject to layoff shall be entitled to bump to a position in a classification they previously held if they have more overall City seniority in such classification (which includes time in the previous held classification and time in class as a supervisor) and held regular status (i.e., they passed probation) in such classification. The employee seeking to bump must meet the current minimum qualifications for the classification into which they seek to bump and be capable of performing the duties of the classification. The bumped employee shall be laid off unless they have the ability to bump another employee subject to the same requirements of the initial employee who was able to bump.

Section 5.1.3 - Reemployment:

Laid off employees or those who used bumping rights shall be placed on a reemployment list for the classification they held at the time they were laid off. The reemployment list shall exist for two (2) years at which time it will expire.

Any employee offered reemployment from the reemployment list must respond to the offer within fourteen (14) calendar days of the offer being made, and be available to report to work within thirty (30) calendar days. An employee who is offered a position off the reemployment list who fails to respond within fourteen (14) days or is unable to report to work with thirty (30) days shall be removed from the list. If no former employee on the list accepts reemployment, the list shall expire at that time.

An employee who has been laid off and is re-employed within two (2) years from the effective date of their layoff shall be entitled to:

1. Restoration of seniority accrued prior to layoff.

2. The same Annual Leave accrual rate that was in effect prior to layoff.

1.3.Placement on the salary range at the same location held prior to layoff if the employee is reinstated to the same job classification from which they were laid off.

Section 58.21 Employee Assistance Program (EAP). The City will provide an Employee Assistance Program (“EAP”) to all Executive Group employees free of charge. This counseling service will provide immediate 24-hour assistance in crisis situations, as well as counseling and referral services for employees and immediate family members who are experiencing personal, marriage, family, work, substance abuse, or financial problems. Note that the City may provide, in its sole discretion, an enhanced EAP for Police Department employees including the Police Chief.

Section 5.3 Fitness for Duty Examinations. An employee may be required to participate in a fitness for duty medical examination with City physician if a determination is made that the examination is job-related and consistent with business necessity. The examination may only be requested by a department head, with approval of the Human Resources Department. Such an examination will only be required if it is determined based on objective evidence that the employee is suffering from an injury or illness that may be rendering them unable to perform the essential functions of their job.

One-Time Additional Payments.

Timing and Amount. The City agrees to pay all Executive Group employees the following additional one-time payments, which shall not be pensionable compensation:

1. All Executive Group employees who are employed by the City on June 5, 2019, excluding employees who have separated from the City on or prior to June 5, 2019 but remain in paid status while the employee’s accrued Annual Leave is being exhausted, shall receive a onetime separate payment equal to Four Thousand Dollars ($4,000.00) on or before June 7, 2019.

2. All Executive Group employees who are employed by the City on January 1, 2020, excluding employees who have separated from the City on or prior to January 1, 2020 but remain in paid status while the employee’s accrued Annual Leave is being exhausted, shall receive a one-time separate payment equal to Three Thousand Nine Hundred Dollars ($3,900.00) on or before January 3, 2020.

3. All Executive Group employees who are employed by the City on January 1, 2021, excluding employees who have separated from the City on or prior to January 1, 2021 but remain in paid status while the employee’s accrued Annual Leave is being exhausted, shall receive a one-time separate payment equal to Three Thousand Eight Hundred Dollars ($3,800.00) on or before January 4, 2021.

B. Section No “Roll-Up” Effect. The one-time payments provided pursuant to Section

8.1(A) above shall not be included in an employee’s base rate of pay for purposes of calculating Holiday pay (Article V), Special Compensation (Sections 7.5 and 7.6), Tier I Longevity Pay (Section 7.7), Bilingual Pay (Section 7.8), Working Out of Class Pay (Section 7.10), Annual Leave buy back (Section 6.9), or any other form of additional or special compensation provided in this MOU.

5.48.2 Severability. If any provision of this Resolution, or the application of such provision to any person or circumstance, shall be held invalid, the remainder of this Resolution, or the application of such provision to persons or circumstances other than those as to which it is held invalid, shall not be affected thereby.

Section 8.3 Notices. Any notices to be given under this Resolution shall be in writing and may be transmitted by personal delivery or mail, registered or certified, postage prepaid. Mailed notices shall be addressed to the City of Corona at 400 South Vicentia, Corona, California, 92882; and shall be addressed to employees at the address the employee has provided to the City. Notices delivered personally shall be deemed communicated as of the date of actual receipt. Mailed notices shall be deemed communicated as of the date the notice is postmarked.

Section 58.54 Repeal of Prior Actions. By adoption of this Resolution, all prior resolutions or approved compensation and benefit documents for the employees in this Executive Group shall be deemed repealed to the extent inconsistent with this Resolution, including Resolution 2019-012 approved on June 5, 20192021-097 approved on July 21, 2021.

Section 58.65 Certification; Effective Date. The City Clerk shall certify as to the adoption of this Resolution, and it shall be effective as of March 2, 2022.February 19, 2020.

PASSED, APPROVED, AND ADOPTED this 19th day of February 2020.

Mayor of the City of Corona, California
ATTEST:

Sylvia Edwards, City Clerk
City of Corona
ATTACHMENT A – CLASSIFICATIONS COVERED BY THIS RESOLUTION Assistant City Manager
Assistant City Attorney/Assistant Legal & Risk Management Director Assistant City Attorney
Chief Deputy City Attorney Chief Information
Officer Chief of Police
Chief Talent Officer
Planning & Development Director
Economic Development Director Fire Chief
Utilities Director
Community Services Director
Public Works Director

CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Resolution 2019-007 was regularly passed and adopted by the City Council of the City of Corona, California, at a regular meeting thereof held on the 219ndth day of MarchFebruary 2022 0by the following vote of the Council:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 219ndth day of MarchFebruary 20220.

Sylvia Edwards, City Clerk
City of Corona
(SEAL)

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