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Pre -Taxable Benefit. To the extent permitted by Ca1PERS and Internal Revenue Service regulations, the City shall make the above employee deductions pre-tax contributions. 13.9 2% Cad 62 Service Retirement Benefit for "New Member" Miscellaneous emolovees. The City agrees to provide Miscellaneous employees covered by this MOU who are defined as "New Members" within the meaning of the California Public Employees' Pension Reform Act (PEPRA) of 2013 with the 2% @ 62 Service Retirement benefit Final compensation will be based on the highest annual average compensation earnable during the 36 consecutive months immediately preceding the effective date of his or her retirement, or some other 36 consecutive month period designated by the member. Employees covered under the 2% @ 62 retirement formula shall pay one half of the normal cost rate as established each year by Ca1PERS Pre -Taxable Benefit. To the extent permitted by Ca1PERS and Internal Revenue Service regulations, the City shall make the above employee deductions pre-tax contributions. 13.10 Credit for Unused Sick Leave. All employees covered by this MOU can have unused accumulated sick leave at the time of retirement converted to additional service credit, pursuant to Government Code section 20965. The City must report only those hours of unused sick leave that were accrued by the employee during the normal course of employment. This section applies to members whose effective date of retirement is within four (4) months of separation from employment. 13.11 Uniform Allowance. With respect to Safety and Miscellaneous employees who do not qualify as "New Members" under the California Public Employees' Pension Reform Act (PEPRA), the City shall report to Ca1PERS the monetary value of uniforms and uniform maintenance for those employees required to wear uniforms. The monetary value by classification is listed in Exhibit B, entitled "Uniform Allowance by Classification." The value of the Uniform Allowance shall be determined by the City and will be reported to the California Public Employees' Retirement System (CalPERS) for retirement purposes only. Under CCR 571(a), Uniform allowance is defined as "Compensation paid or the monetary value for the purchase, rental and/or maintenance of required clothing, including clothing made from specially designed protective fabrics, which is a ready substitute for personal attire the employee would otherwise have to acquire and maintain. This excludes items that are solely for personal health and safety such as protective vests, pistols, bullets and safety shoes. 51 65D-59