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6.B. - Page 196 of 366 <br />pensionable income. If the normal cost as determined by Ca1PERS increases or <br />decreases during the term of this MOU, the employee contribution shall also <br />increase or decrease accordingly. <br />14.5 414(h)(2) Internal Revenue Service Code <br />Effective September 1, 1999, the City shall implement the provisions of 414(h)(2) <br />for the term of this M.O.U., so long as those provisions [414(h)(2)] remain <br />substantially the same, and so long as there is no additional cost to the employer <br />for this 414(h)(2) participation. In the event of such additional cost to the <br />employer, the parties will meet and confer regarding alternative provisions. <br />SECTION 15. LAYOFF <br />15.1 Order of Layoff <br />In the event of a reduction of force, the employee with the least service in the <br />classification effected shall be laid off first. <br />15.2 Order of Rehire <br />An employee who is laid off shall be placed, for a period of one (1) year from the <br />date of the employee's most recent layoff, on a rehire list. In hiring for a vacant <br />position in a classification, such rehire list shall take precedence over all other <br />employment lists and the last employee laid off shall be the first employee rehired <br />until the rehire list of employees is exhausted; provided, however, that the <br />employee hired from the rehire list is determined as capable, in the sole opinion of <br />the City, by virtue of prior training and experience with the City of Redwood City <br />to perform the work required in the classification in which the opening exists. <br />Refusal by an employee on the rehire list to accept or rood to a rehire <br />assignment made by the City shall result in the employee's immediate removal <br />from the rehire list. <br />15.3 Break in Service <br />Service with the City shall be terminated by discharge, resignation, refusal by an <br />employee to accept a reassignment to a related classification as stated in <br />Section 15.1 of this MOU, six (6) consecutive months of unemployment with the <br />City of Redwood City, one (I) year on a rehire list, or the refusal by an employee <br />on the rehire list to report to a rehire assignment made by the City as stated in <br />Section 15.2 of this MOU. <br />15.4 Benefits During Layoff <br />215 <br />