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AS/-./_ - <br />LG=S'S <br />AMENDMENT TO MEMORANDUM OF UNDERSTANDING BETWEEN THE C�a <br />CITY OF SANTA ANA AND THE SERVICE EMPLOYEES INTER- <br />NATIONAL UNION, LOCAL 1939, AFL-CIO, CLC PART-TIME <br />EMPLOYEES' REPRESENTATIONAL UNIT FOR FISCAL YEARS 1989- <br />90 AND 1990-91. <br />The "Memorandum of Understanding Between the City of <br />Santa Ana and the Service Employees International Union, Local <br />1939, AFL-CIO, CLC, for the Two -Year Period July 1, 1989 <br />through June 30, 1991," executed on September 5, 1989, is <br />hereby amended as follows: <br />1. Section 5 of Article IV - "Benefits," is amended to <br />read as follows: <br />"Section 5. Benefits <br />The City and the Union agree that the City shall <br />adopt a qualified retirement plan such as Section 457 deferred <br />compensation plan as the vehicle to provide a qualified <br />retirement plan mandated by Federal law, the Omnibus Budget <br />Reconciliation Act of 1990, for all part-time, temporary and <br />emergency employees represented by the Union who are not now <br />covered by the City's retirement program or by Social <br />Security. <br />The City and the Union further agree that all such <br />employees will be required to contribute 3.75% of their wages <br />into the City -adopted qualified retirement plans such as <br />Section 457 Deferred Compensation Plan. <br />The City agrees to contribute 3.75% of all such <br />employees' wages into employees' retirement plan. <br />If, at any time in the future, the Internal Revenue <br />Service rules that the adopted retirement Plan does not meet <br />federal requirements as a qualified alternative retirement <br />system to Social Security coverage, the City will discontinue <br />its contributions into said Plan for affected employees and <br />will not assume responsibility for the payment of any back <br />taxes due for Social Security coverage or for payments to any <br />other qualified retirement plan for affected employees except <br />for those payments mandated by law to be paid for by an <br />employer. <br />The City at no time will be required to pay <br />contributions to two separate retirement systems." <br />