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Internal Revenue Service regulations, this additional 2% contribution shall be <br />implemented through payroll deduction on a pre-tax basis. <br />K. Effective July 1, 2009, Miscellaneous employees covered by this Agreement shall <br />contribute an additional 2.3% of their salary (for a total of 6.3%) toward the employer <br />cost of the 2.7% at 55 retirement benefit. To the extent permitted by CuIPERS and <br />Internal Revenue Service regulations, this additional 2.3% contribution shall be <br />implemented through payroll deduction on a pre-tax basis. <br />L. Should any other bargaining unit receive a salary or benefit increase, with the <br />exception of the 49o and 2.590 salary increases originally scheduled for July 1, <br />2009 and January 1, 2010, respectively, during the term of this Agreement, <br />SAMA employees shall be granted that salary or benefit equivalent. <br />AMENDED ARTICLE IX (new language in bold; deleted provisions lined out) <br />9.3 Longevity Vacation <br />D. Effective July 1, 2005, employees covered by this Agreement will be permitted to <br />cash-out up to sixty (60) hours of their current year's allocation of longevity vacation <br />accrual on a straight time basis. <br />E. Effective July 1, 2009, all employees covered by this Agreement shall defer for <br />the duration of Fiscal Year 2009-30 an employee's ability to cash out longevity <br />vacation time. The ability to cash out longevity vacation time shall be re-instated <br />July 1, 2010. Such deferral shall not affect nn employee's ability to be <br />compensated for all accumulated leave upon termination of employment with the <br />City. <br />F. Effective July 1, 2010 through June 30, 2012, all employees covered by this <br />Agreement will be permitted to cash-out a maximum of ninety (90) hours of <br />accrued longevity vacation per fiscal year. <br />6. Effective July 1, 2012, the maximum permitted yearly cash out of longevity <br />vacation time shall revert back to sixty (60) hours per fiscal year. <br />9.4 Limitation on Vacation <br />A. With the exception of a retiring employee, no employee is granted, and no employee <br />shall be allowed to take any vacation leave with pay in excess of fifty (50) working days <br />(400 hours) in any one year by any combination of the vacations granted in these rules <br />and regulations. Further, no employee may carry over from one (1) calendar year to the <br />next more than the equivalent of one (1) longevity vacation period and the equivalent of <br />one (1) regular vacation period from the previous two (2) years and vacation not taken <br />beyond that amount is forfeited. Therefore, the maximum vacation that an employee <br />