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APPENDIX E <br />Memorandum of Understanding <br />This Memorandum of Understanding (MOU) is between the City of Lakewood and the Lakewood <br />Association of Firefighter, #382 of the International Association of Firefighters (IAFF) AFL-CIO. <br />1. The City shall allow IAFF employees (employees for the purposes of this article are those <br />covered under this collective bargaining agreement) to participate in a health reimbursement <br />account, hereinafter known and referred to as the "IAFF HRA", effective May 31, 2022. <br />2. There shall be one funding source for the IAFF BRA: <br />a. Transfer of the value of accrued leave at the time of retirement: <br />i. Classification 1: Shall be employees who retire from the City of Lakewood, who have <br />thirty (30) years of service or more and are age sixty-four (64) or more when they <br />retire. Upon retirement of a Classification 1 employee, the City shall transfer into the <br />IAFF HRA fifteen thousand dollars ($15,000) of the classification 1 employee's total <br />cash out at the time of retirement. <br />ii. Classification 2: Shall be employees who retire from the City of Lakewood, who have <br />twenty-nine (29) years of service or more and are less than age sixty-four (64) when <br />they retire. Upon retirement of a Classification 2 employee, the City shall transfer into <br />the IAFF HRA twenty-five thousand dollars ($25,000) of the Classification 2 <br />employee's total cash out at the time of retirement. <br />For the IAFF: <br />Nick Sambula, President Date <br />For City of Lakewood: <br />Claudia M. Dillinger, Date <br />Director Human Resources <br />Andy Miller, Vice President Date <br />Meghan F. George, Mayor Date <br />APPROVED AS TO LEGAL CORRECTNESS AND FORM: <br />Jennifer Swallow Date <br />Assistant Law Director <br />30 <br />