-6-
components. The MEBA Plan had received a favorable determination
letter dated May 4, 1987, to take account of amendments adopted
on October 30, 1986.
As the result of a collective-bargaining agreement,
effective June 16, 1990,3 several changes were made to the MEBA
Plan. Amendment 91-1 modified the MEBA Plan to include a
supplemental pension benefit, hereinafter sometimes referred to
as the SPB, that was to be paid to eligible pensioners starting
January 1, 1991, and ending the earlier of June 16, 1994, or the
date of the pensioner’s death. The expiration of the SPB was
extended first to September 30, 1994, and then to December 31,
1994, by collective bargaining agreements entered into in 1994.
Amendments to the MEBA Medical and Benefits Plan,
hereinafter sometimes referred to as MEBA Medical, resulted in
retired participants’ being required to pay a fee for continued
retiree health insurance coverage. Pensioners affected by the
amendments to MEBA Medical were given three options, as follows:
(1) Terminate health care coverage; (2) authorize the MEBA Plan
3 Both the amended petition and respondent Board’s answer
state that this collective-bargaining agreement was effective
June 16, 1990. Respondent Commissioner’s answer does not deal
with the effective date of this collective-bargaining agreement.
The copy of Amendment 91-1 in the stipulated administrative
record indicates that Amendment 91-1 was “adopted in principle”
on Oct. 17, 1990, was “ratified (as revised)” on Mar. 11, 1991,
and became “effective” on or as of Jan. 1, 1991. These different
dates are symptomatic of lack of clarity at many points in the
record, but do not affect our analyses or conclusions.
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