Decision 0818E – Oakland Unified School District

SF-CE-1275

Decision Date: June 21, 1990

Decision Type: PERB Decision

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Perc Vol: 14
Perc Index: 21129

Decision Headnotes

602.00000 – EMPLOYER REFUSAL TO BARGAIN IN GOOD FAITH; UNILATERAL CHANGE (FOR NEGOT OF SPECIFIC SUBJECTS, SEE SEC 1000, SCOPE OF REPRESENTATION)
602.03000 – Contract Repudiation or Breach

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.

604.00000 – EMPLOYER REFUSAL TO BARGAIN IN GOOD FAITH; REFUSAL TO PROVIDE INFORMATION
604.01000 – In General

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.

608.00000 – EMPLOYER REFUSAL TO BARGAIN IN GOOD FAITH; DEFENSES
608.07000 – Waiver by Union; Contract Waivers; Bargaining History Estoppel; Disclaimer; Supersession

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.

1000.00000 – SCOPE OF REPRESENTATION
1000.02008 – Annuity Account

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.

1503.00000 – MISCELLANEOUS ISSUES; REGULATIONS
1503.02000 – Regulations Considered (By Number)

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.