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EXHIBIT B <br /> ASSIGNMENT OF CLASSES REPRESENTED BY <br /> THE SANTA ANA POLICE BENEVOLENT ASSOCIATION <br /> TO SALARY RATE RANGES <br /> A. The City shall pay to the Public Employee ' s Retirement System <br /> (P . E.R. S . ) on behalf of each affected "safety-member" employee <br /> covered under the 2% at Age 50 Formula an amount equal to five <br /> ninths (5/9ths) of his or her individual employee retirement <br /> contribution and on behalf of each affected "safety-member" <br /> employee covered under the 2% at Age 55 Formula (effective on <br /> and after October 1 , 1981) and each affected non-safety <br /> "miscellaneous-member" employee an amount equal to five-sevenths <br /> (5/7ths) of his or her individual employee retirement contribution . <br /> Such payments are not increases in base salary and no salary rate <br /> range applicable to any of the employees covered by this Agreement , <br /> shall be changed or deemed to have been changed by reason thereof . <br /> As a result , the City will not treat these payments as ordinary <br /> income and , thus will not withhold federal or state income tax <br /> from said payments . The City has requested an opinion or ruling <br /> from the Internal Revenue Service confirming that these payments <br /> are deferred compensation not ordinary income . As of the effective <br /> date of this Agreement , the City has not received the requested <br /> ruling from the I .R. S . <br /> In the event that the City receives a ruling from the Internal <br /> Revenue Service that such payments are ordinary income of the <br /> employees instead of deferred compensation, the City' s obligation <br /> to make such payments shall discontinue and in place thereof the <br /> base salary of each said employee shall forthwith be increased by <br /> five percent (5 . 0%) (Ten (10) salary rate ranges) . <br /> For the purpose of reporting an employee 's compensation to P .E .R. S . , <br /> the City shall include these payments as if they were a part of <br /> the employee ' s base salary. <br /> B. The City' s Basic Compensation Plan (Resolution No . 58-281 , as <br /> amended) will be further amended so that the following classes of <br /> employment shall be allocated to the various salary rate range <br /> numbers on the effective dates as set forth below: <br /> SALARY RATE RANGES EFFECTIVE : <br /> 7-1-81 7-1-82 <br /> CLASS TITLE # (Min . -Max . ) # (Min . -Max . ) <br /> PERS "SAFETY-MEMBER" CLASSES <br /> Police Officer 445 (1830-2223) 461 (1977 -2402) <br /> Police Sergeant 480 (2169- 2637) 496 (2346-2853) <br /> - B1 - <br />