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3. Effective September 1, 2004, bargaining unit members who elect to forego health insurance coverage in accordance with Massachusetts General Laws Chapter 32B Section 4 shall be eligible to receive an annual payment of $1,000 payable on/before November 1 of each year. To be eligible for this benefit the employee must demonstrate on a form established by the School Department that he/she is covered by a group or non group health insurance plan financed without any participation by the employer or by another employee's insurance. If an employee who has elected withdrawal under Chapter 32 B section 4 ceases to be covered by a group or non group plan financed without any participation by the employer, the employee shall be enrolled in the employer's plan upon notification to the employer and with a pro rata repayment of the $1,000 consistent with Section 4 of Chapter 32B.
C: LIFE INSURANCE
The City of Lawrence shall provide 75% of the cost of a $2,000 life insurance policy as adopted by the City.
D: GROUP INSURANCE

The Committee agrees to deduct from employees' salaries the premium payment for any group insurance made available to members of the bargaining unit through the Union or any of its affiliates when requested in writing by the employees.

E: I.R.A.
The Committee agrees to facilitate the voluntary participation of members of any IRA plan and shall take immediate steps to implement an IRA payroll deduction.
F: PENSION PLAN
All bargaining unit members at the A.B.E. Center shall be covered under the appropriate pension plan as mandated by the General Laws of the Commonwealth of Massachusetts.

G: PRE-TAX DEDUCTION
The employer will implement a pre-tax deduction for the employee's share of insurance.