EMPLOYER REFUSAL TO BARGAIN IN GOOD FAITH; UNILATERAL CHANGE (FOR NEGOT OF SPECIFIC SUBJECTS, SEE SEC 1000, SCOPE OF REPRESENTATION) – Change In Policy

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Resolution calling for use of nonvested forfeitures to be used toward employer contributions to annuity plan was consistent with contract, since IRS regulations require that they be used toward future contributions or toward administrative costs and contract provided that administrative costs be paid out of the contributions; pp. 15-20. Fact that District had not previously complied with IRS regulations does justify continued noncompliance; p. 20.