Decision 0818E – Oakland Unified School District

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.

In light of holding that the matter was nonnegotiable, coupled with fact that the District board's resolution provided for a delay in implementation to allow for discussions with exclusive representatives, short delay in providing a copy of the resolution insufficient to constitute a violation; p. 20.

Resolution calling for use of nonvested forfeitures to be used toward employer contributions to annunity 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 no previously complied with IRS regulations does justify continued noncompliance; p. 20.

Resolution calling for use of nonvested forfeitures to be used toward employer contributions to annunity 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.

Statement of tax expert that he thought he could convince the IRS that money-purchase plan had changed to a profit-sharing plan is speculative and insufficient to meet the charging party's burden of proof; p. 16.