A licensed employee who wishes to resign must notify the superintendent in writing within the time period set by the board for return of the contract. This applies to regular contracts for the licensed employee's regular duties and for an extracurricular contract for extra duty. Resignations of this nature will be accepted by the board.
The board may require an individual who has resigned from an extracurricular contract to accept the resigned position for only the subsequent school year when the board has made a good faith effort to find a replacement and the licensed employee is continuing to be employed by the school district.
Legal Reference: Iowa Code §§ 91A.2, .3, .5; 279.13, .19A
Cross Reference: 405.3 Licensed Employee Individual Contracts
405.4 Licensed Employee Continuing Contracts
Approved: May 10, 2006
Last Reviewed: April 12, 2023
East Buchanan Community School District
Licensed employees who wish to be released from an executed contract must give at least twenty-one days notice to the superintendent. Licensed employees may be released at the discretion of the board. Only in unusual and extreme circumstances will the board release a licensed employee from a contract. The board will have sole discretion to determine what constitutes unusual and extreme circumstances.
Release from a contract shall be contingent upon finding a suitable replacement. Licensed employees requesting release from a contract after it has been signed and before it expires may be required to pay the board the cost of advertising incurred to locate and hire a suitable replacement. Upon written mutual agreement between the employee and the superintendent, the costs may be deducted from the employee's salary. Payment of these costs is a condition for release from the contract at the discretion of the board. Failure of the licensed employee to pay these expenses may result in a cause of action being filed in small claims court.
The superintendent is authorized to file a complaint with the Board of Educational Examiners against a licensed employee who leaves without proper release from the board.
Legal Reference: Iowa Code §§ 216; 272; 279.13, .19A, .46
Cross Reference: 405.3 Licensed Employee Individual Contracts
405.4 Licensed Employee Continuing Contracts
407.3 Licensed Employee Retirement
Approved: March 8, 2000
Last Reviewed: April 12, 2023
Board Policy East Buchanan Community Schools
Licensed employees who will complete their current contract with the board may apply for retirement. No licensed employee will be required to retire at a specific age.
Application for retirement will be considered made when the licensed employee states in writing to the superintendent, no later than the date set by the board for the return of the employee's contract to the board, the intent of the employee to retire. The letter must state the employee's desire to retire and be witnessed by another party other than the principal or the superintendent. Applications made after the date set by the board for the return of the employee's contract to the board may be considered by the board if special circumstances exist. It is within the discretion of the board to determine whether special circumstances exist.
Board action to approve a licensed employee's application for retirement is final and such action constitutes nonrenewal of the employee's contract for the next school year.
Licensed employees who retire under this policy may qualify for retirement benefits through the Iowa Public Employees Retirement System.
Licensed employees and their spouse and dependents are allowed to continue coverage in the school district's group health insurance program at their own expense by meeting the requirements of the insurer.
Legal Reference: Iowa Code §§ 97B; 216; 279.46
581 I.A.C. 21.
Cross Reference: 407.2 Licensed Employee Contract Release
407.6 Licensed Employee Early Retirement
407.6 Exhibits
Approved: May 10, 2006
Last Reviewed: April 12, 2023
East Buchanan Community School District
Licensed employees will perform their assigned job, respect and follow board policy and obey the law. The superintendent is authorized to suspend a licensed employee pending board action on a discharge, for investigation of charges against the employee, and for disciplinary purposes. It is within the discretion of the superintendent to suspend a licensed employee with or without pay.
In the event of a suspension, appropriate due process will be followed.
Legal Reference: Northeast Community Education Association v. Northeast Community School District, 402 N.W.2d 765, 769 (Iowa 1987).
McFarland v. Board of Education of Norwalk Community School District, 277 N.W.2d 901 (Iowa 1979); 402.N.W. 2d 765, 769 (Iowa 1987)
Iowa Code §§ 20.7, .24; 279.13, .15-.19, .27
Cross Reference: 404 Employee Conduct and Appearance
407.5 Licensed Employee Reduction in Force
Approved: May 10, 2006
Last Reviewed: April 12, 2023
East Buchanan Community School District
The board has the exclusive authority to determine the appropriate number of licensed employees. A reduction of licensed employees may occur as a result of, but not be limited to, changes in the education program, staff realignment, changes in the size or nature of the student population, financial situation considerations, and other reasons deemed relevant by the board.
The reduction in licensed employees, other than administrators, will be done through normal attrition if possible. If normal attrition does not meet the necessary reduction in force required, the board may terminate licensed employees.
It is the responsibility of the superintendent to make a recommendation for termination to the board. The process for reduction in force shall be as follows:
· Endorsements and educational preparation within the grade level and subject areas in which the employee is now performing;
· Relative skills, ability and demonstrated performance;
· Qualifications for co-curricular programs; and
· Number of continuous years of service to the school district. This will be considered only when the foregoing factors are relatively equal between licensed employees.
Due process for terminations due to a reduction in force will be followed.
Legal Reference: Iowa Code §§ 20; 279
Cross Reference: 407.4 Licensed Employee Suspension
413.5 Classified Employee Reduction in Force
Approved: May 10, 2006
Last Reviewed: April 12, 2023
The East Buchanan Community School District Retirement Program as described in this document has been approved by the District Board of Education to be effective starting with the 2024-2025 fiscal year. As approved, it applies only to Certified Employees. This Retirement Program does not vest rights in any District employee whether or not the employee is currently eligible for the Program.
Purpose
The Board of Education of the East Buchanan Community School District has deemed it appropriate to provide a retirement incentive to certified employees of extended tenure who opt to retire from the District pursuant to the terms of this Retirement Program.
The purpose of this program is to provide the District’s employees with the option and opportunity for retirement from their employment with the District. This Retirement Program is designed to show the District’s appreciation for the services an employee has rendered to the District, to aid the employee in their transition from public service to retirement, and to save District funds through a reduction in staff and/or replacement savings.
EMPLOYEE REQUIREMENTS
A. Determining Eligibility - Employees must meet the following criteria to be eligible to participate in the retirement program:
in applying this provision, an employee will be at least the age of fifty-five (55) on or before June 30, 2024;
wish to retire voluntarily from service in the East Buchanan Community School District at the end of the current contract;
has been actively employed during the school year in which one requests retirement benefits;
has completed a minimum of Twelve (12) years continuous service to the East Buchanan Community School District and is currently employed at the time the voluntary retirement request is made. A leave of absence may interrupt continuous service without affecting the continuous years of service rule. Professional and military leave will qualify toward continuous service;
is not receiving payments from the district’s long-term disability insurance program; and
has not been discharged for cause or notified that their contract is under consideration of termination or reduction.
B. Qualifying for Program - An eligible employee qualifies for this program upon completion of the following requirements:
Application for participation in the Early Retirement Program must be made in writing, presented with a resignation of the employee’s position beginning January 1st and no later than January 31st of the current contract year. The Board of Education reserves the right to waive strict compliance with the early retirement program application process, and the deadline.
the Board’s acceptance of the written resignation. The resignation will not be binding unless the employee is eligible and appropriately qualifies under the program and the Board accepts the employee’s written resignation. The Board’s acceptance of the written resignation will be considered final action and shall mean that the employee’s application is accepted and the employee’s contract and employment duties will end on the last day of the current fiscal year.
In all cases, completion of the above requirements is realized by receipt or certification by the Board Secretary.
PROGRAM CALCULATION
Each participating employee may receive two incentives as an early separation of a payment into a Health Reimbursement Arrangement as determined by the board. It will deposit as a non-elective employer contribution directly into the early retiree’s account established by the district beginning in October 2024. Any benefit paid will be subject to deductions required by federal or state law. The amount is based on:
1) IPERS Rule and percentage of base salary at 1.0 FTE of the specific employee for the current school year
2) a payout based upon the five-year average of employee FTE (Max 1.0 FTE) and the five-year average of remaining sick days at the end of the school year.
Payout
40% of current base salary + $100 per remaining sick days based on calculations
When any employee retires after Twelve (12) or more years of continuous employment with the East Buchanan Community School District and has accumulated sick leave up to a maximum of 120 days sick leave, a retirement stipend shall be paid based upon the following schedule.
The benefit amount for all employees will be determined in the same manner based upon the five-year average of employee FTE and the five-year average of remaining sick days at the end of each fiscal year:
The retirement applicant will be paid one hundred dollars ($100.00) for each eligible sick day times their average FTE (maximum 1.0 FTE).
Each retirement applicant will have their FTE determined by averaging the FTE for the previous four (4) contract years and their FTE during the school year in which they request retirement.
Each retirement applicant will have their number of eligible sick days determined by averaging the remaining sick days on May 30th for the previous four (4) contract years and their remaining sick days on May 30th during the school year in which they request retirement.
HEALTH INSURANCE
The employee may elect to continue to participate in the District’s health insurance plan until he or she reaches the age at which they become eligible to receive Medicare as long as they pay the monthly premiums and are permitted to continue coverage by the insurer. To continue health insurance coverage, the employee shall pay the monthly premium amount to the District’s Business Office on a date mutually agreed upon prior to the date the District’s premium payment is made to the insurance carrier.
Nothing herein shall limit the District’s ability to change the terms of its existing health insurance plan. This plan in no way guarantees that an employee will be provided any certain level of benefits or premiums during the time of the employee’s participation in the plan.
EMPLOYEE RIGHTS
In the event this Retirement Program is altered or discontinued, persons who retired from employment with the District under its provisions will continue to receive the benefits in effect and authorized by the Board of Education at the time the employee’s letter of resignation was accepted.
The adoption of this Retirement Program shall not vest any rights in any employee whether or not the employee is currently eligible for retirement. The Board of Education shall have the complete discretion to review, amend or repeal this policy at any time, when, in the judgment of the Board of Education, the district no longer realizes economic benefits from this policy or otherwise determines that the policy is not in the best interests of the district. Furthermore, the district shall not be obligated to provide any of the benefits to any employee after the date of such amendment or repeal, except to those employees whose retirement pursuant to this policy has commenced prior to the amendment or repeal.
STATUS OF PARTICIPANTS
An employee who elects to participate in the District’s Retirement Program will become a retired employee and will be entitled to all rights and privileges of retired employees under applicable law and the policies of the East Buchanan Community School District Board of Education.
However, Early Separation Plan participants shall not be eligible to be rehired in any capacity with the East Buchanan Community School District; nor shall the East Buchanan Community School District be required to consider an application for employment from an Early Separation Plan participant; provided however, that, at the sole discretion of the Board of Directors, the District may employ Early Separation Plan participants as temporary substitute employees or as coaches and/or sponsors of extracurricular activities.
Each employee who elects to participate in the District’s Early Separation Plan must specifically agree to hold the District harmless and indemnify it if the participant attempts to submit an application for employment or otherwise attempts to be reemployed with the District. The participant is not precluded in any way from accepting employment with an employer other than the District after fulfilling the terms of the employee’s 2023-2024 contract with the District.
In the event the employee who elects to participate in the District’s Retirement Program has previously signed a contract for the next school year, said contract will be null and void.
TAXABILITY OF RETIREMENT BENEFITS
Retirement benefits that are solely payment for health care benefits are generally considered to be not taxable income to the employee. Cash payments are generally considered taxable income to the employee. But when an employee has the option to choose between cash or a lump sum payment in addition to or in lieu of health care benefits, all of the benefits are likely to be treated as taxable income. So, retirees receiving health care benefits may have to pay income tax on the value of those benefits. However, the District is not providing tax advice, and the employee must consult the employee’s own tax advisor for the actual taxability of retirement benefits.
POLICY CONTINUATION
The Board of Education shall review the Retirement Policy on an annual basis to assess the needs of the district regarding personnel considerations and budget issues prior to the December board meeting of each school year. A decision on whether to offer the Retirement – Certified Personnel Policy for the current school year shall be made at that time.
Date Adopted: December 13, 2000
Last Reviewed: July 12, 2023
Updated: November 2024
The undersigned licensed employee acknowledges receipt of the early retirement plan documents stated below, for the licensed employee's consideration:
· early retirement plan – Policy 407.6
· early retirement beneficiary designation – 407.6E3
· early retirement application for retirement – 407.6E4
The undersigned licensed employee acknowledges that the application and participation in the early retirement plan is entirely voluntary.
The undersigned licensed employee acknowledges that the school district recommends the licensed employee contact legal counsel and the employee’s personal accountant regarding participation in the early retirement plan.
______________________________________________ ______________________________
Employee Date
Board Policy East Buchanan Community School District
I, , hereby designate as my beneficiary to receive, upon my death, the benefits to which I am entitled to pursuant to the East Buchanan Community School District’s Retirement Program.
_ .
Signature Date
STATE OF IOWA )
) ss:
BUCHANAN COUNTY )
On this day of 20 , before me, the undersigned, a Notary Public for the State of Iowa, personally appeared , to me personally known to be the identical person named in and who executed the foregoing instrument and acknowledged that they executed the same as their voluntary act and deed.
.
NOTARY PUBLIC, STATE OF IOWA
I hereby submit my formal application for participation in the East Buchanan Community School District’s Retirement Program.
As part of my application I will, by February 28, 2024, submit a resignation from my contract with the Board which will be effective at the end of my current contract. It is my understanding that this application and my Resignation will be acted upon simultaneously by the Board of Education.
_ _ .
Employee Signature Date
Application received by the Board of Education on , 20 .
_ .
Board Secretary Date
===============================================================================
Resignation received by the Board of Education on , 20 .
_ .
Board Secretary Date
Resignation accepted and Retirement Program Participant approved by the Board of Education on
, 20 .
_ .
Board Secretary Date
Retirement Program Participation Agreement Waiver and Release
Whereas the East Buchanan Community School District Board of Education has approved and offered a Retirement Program to a class of its employees, of which the undersigned Retirement Participant (hereinafter Participant) is a member; and
Whereas the Participant has been determined to be an employee, eligible for the Retirement Program as described and attached hereto and incorporated herein as if set out verbatim; and
Whereas the Participant has completed and/or hereby agrees to complete all actions and certifications required to become qualified for the program during the current District fiscal year;
Now therefore, the Participant and the District agree as follows:
1. The District will provide to the Participant all Retirement Program Benefits described in the District’s current Retirement Program. The District makes no representations regarding the legality or regulatory compliance of the Program and further makes no representations regarding the tax implications for the Participant arising out of the Participant’s receipt of benefits under the Program.
2. The Participant will become a retired employee of the East Buchanan Community School District as of June 30, 2024.
3. In further consideration for the benefits provided as part of the East Buchanan Community School District’s Retirement Program, the Participant waives and releases the District from all claims and liability, whether known or unknown, in any way arising out of or in the course of the employment relationship between the Participant and the East Buchanan Community School District or the termination thereof or retirement therefrom; and the Participant specifically waives and releases the District from any and all claims, whether known or unknown, with regard to: Breach of contract; Iowa Code Chapter 216; Title VII of the Civil Rights Act of 1964 as amended; the Age Discrimination in Employment Act (ADEA); the Older Workers Benefit Protection Act (OWBPA); the Americans with Disabilities Act (ADA); or any other claim of discrimination whether based on age or otherwise that the employee could claim against the District at the time of signing this document.
This Release and Waiver will apply to the East Buchanan Community School District and its agents, officers, directors, representative, administrators, staff, and employees.
The Participant agrees that this Release and Waiver in no way can be used against the East Buchanan Community School District as an admission of liability of any kind and that it is binding upon the Participant and the Participant’s heirs, beneficiaries, representatives and assigns. Furthermore, the Participant agrees to indemnify and hold the District harmless from any liability or damages it incurs because of any breach by the Participant, or by the Participant’s heirs, beneficiaries, representatives , and assigns, of this Agreement to release and waive claims, whether known or unknown, against the East Buchanan Community School District.
4. The parties agree that if any clause of this agreement is found to be invalid, it shall not affect the validity of other provisions.
5. This document contains the entire agreement between the parties and can only be modified by a subsequent written agreement signed by both parties.
6. The Participant acknowledges that his/her signature is given voluntarily and without threat or promise of additional benefit other than the consideration listed in this agreement.
7. The Participant acknowledges that he/she was advised of the right to consult an attorney regarding the terms and conditions and the benefits that will be provided through the Retirement Program and regarding the terms and conditions and obligations of this Retirement Program Participation Agreement Waiver and Release. Furthermore, the parties acknowledge that the Participant has been given at least forty-five (45) days to consider this Retirement Program and this Retirement Program Participation Agreement Waiver and Release and that the Participant has a right to revoke this Retirement Program Participation Agreement Waiver and Release without recourse for a period of seven (7) days following the date shown below. Any payment or benefits provided for in this Agreement will not commence prior to the expiration of the seven (7) day waiting period. The Participant acknowledges and agrees that the East Buchanan Community School District assumes no responsibility for the tax consequences of this Retirement Program.
8. The Participant agrees that in the event he/she should come to believe that a portion of this Agreement was obtained through a misrepresentation or fraud, the Participant will accept as his/her sole responsibility the duty to question that portion within sixty (60) days of signing. The Participant further understands and accepts that in order to challenge any portion of this Agreement he/she must return to the District all monetary and other benefits received hereunder until the matter is resolved and final between the parties.
IN WITNESS WHEREOF, the parties have set their respective hand this day of , 20 .
.
Retirement Participant Date
.
Superintendent of Schools Date
STATE OF IOWA )
) ss:
BUCHANAN COUNTY )
On this _______ day of ________________, 20___ , before me, the undersigned, a Notary Public for the State of Iowa, personally appeared ________________________________ and ____________ , to me personally known to be the identical persons named in and who executed the foregoing instrument and acknowledged that they executed the same as their voluntary act and deed.
. NOTARY PUBLIC, STATE OF IOWA
The East Buchanan Community School District Retirement Program as described in this document has been approved by the District Board of Education to be effective for the 2024-2025 fiscal year. As approved, it applies only to 12-month Salaried Employees. This Retirement Program does not vest rights in any District employee whether or not the employee is currently eligible for the Program.
Purpose
The Board of Education of the East Buchanan Community School District has deemed it appropriate to provide a retirement incentive to 12-month salaried employees of extended tenure who opt to retire from the District pursuant to the terms of this Retirement Program.
The purpose of this program is to provide the District’s employees with the option and opportunity for retirement from their employment with the District. This Retirement Program is designed to show the District’s appreciation for the services an employee has rendered to the District, to aid the employee in their transition from public service to retirement, and to save District funds through a reduction in staff and/or replacement savings.
EMPLOYEE REQUIREMENTS
A. Determining Eligibility - Employees must meet the following criteria to be eligible to participate in the retirement program:
in applying this provision, an employee will be at least the age of fifty-five (55) on or before their last work day;
wish to retire voluntarily from service in the East Buchanan Community School District;
has been actively employed during the school year in which one requests retirement benefits;
has completed a minimum of twelve (12) years continuous service to the East Buchanan Community School District and is currently employed at the time the voluntary retirement request is made. A leave of absence may interrupt continuous service without affecting the continuous years of service rule. Professional and military leave will qualify toward continuous service;
is not receiving payments from the district’s long-term disability insurance program; and
has not been discharged for cause or notified that their contract is under consideration of termination or reduction.
B. Qualifying for Program - An eligible employee qualifies for this program upon completion of the following requirements:
Application for participation in the Early Retirement Program must be made in writing, presented with a resignation of the employee’s position beginning January 1st and no later than January 31st of the current contract year. The Board of Education reserves the right to waive strict compliance with the early retirement program application process, and the deadline.
the Board’s acceptance of the written resignation. The resignation will not be binding unless the employee is eligible and appropriately qualifies under the program and the Board accepts the employee’s written resignation. The Board’s acceptance of the written resignation will be considered final action and shall mean that the employee’s application is accepted and the employee’s contract and employment duties will end on the last day of the current fiscal year.
In all cases, completion of the above requirements is realized by receipt or certification by the Board Secretary.
PROGRAM CALCULATION
Each participating employee may receive two incentives as an early separation of a payment into a Health Reimbursement Arrangement (HRA). It will deposit as a non-elective employer contribution directly into the early retiree’s account established by the district within 60 days of their last work day. Any benefit paid will be subject to deductions required by federal or state law. The amount is based on:
1) Percentage of salary at 1.0 FTE of the specific employee for the current school year
2) a payout based upon the five-year average of employee FTE (Max 1.0 FTE) and the five-year average of remaining sick days at the end of the school year.
Payout:
40% of current base salary + $100 per remaining sick days based on calculations
When any employee retires after Twelve (12) or more years of continuous employment with the East Buchanan Community School District and has accumulated sick leave up to a maximum of 120 days sick leave, a retirement stipend shall be paid based upon the following schedule.
The benefit amount for all employees will be determined in the same manner based upon the five-year average of employee FTE and the five-year average of remaining sick days at the end of each fiscal year:
The retirement applicant will be paid one hundred dollars ($100.00) for each eligible sick day times their average FTE (maximum 1.0 FTE).
Each retirement applicant will have their FTE determined by averaging the FTE for the previous four (4) contract years and their FTE during the school year in which they request retirement.
Each retirement applicant will have their number of eligible sick days determined by averaging the remaining sick days on May 30th for the previous four (4) contract years and their remaining sick days on their last work day in which they request retirement.
HEALTH INSURANCE
The employee may elect to continue to participate in the District’s health insurance plan until he or she reaches the age at which they become eligible to receive Medicare as long as they pay the monthly premiums and are permitted to continue coverage by the insurer. To continue health insurance coverage, the employee shall pay the monthly premium amount to the District’s Business Office on a date mutually agreed upon prior to the date the District’s premium payment is made to the insurance carrier.
Nothing herein shall limit the District’s ability to change the terms of its existing health insurance plan. This plan in no way guarantees that an employee will be provided any certain level of benefits or premiums during the time of the employee’s participation in the plan.
EMPLOYEE RIGHTS
In the event this Retirement Program is altered or discontinued, persons who retired from employment with the District under its provisions will continue to receive the benefits in effect and authorized by the Board of Education at the time the employee’s letter of resignation was accepted.
The adoption of this Retirement Program shall not vest any rights in any employee whether or not the employee is currently eligible for retirement. The Board of Education shall have the complete discretion to review, amend or repeal this policy at any time, when, in the judgment of the Board of Education, the district no longer realizes economic benefits from this policy or otherwise determines that the policy is not in the best interests of the district. Furthermore, the district shall not be obligated to provide any of the benefits to any employee after the date of such amendment or repeal, except to those employees whose retirement pursuant to this policy has commenced prior to the amendment or repeal.
STATUS OF PARTICIPANTS
An employee who elects to participate in the District’s Retirement Program will become a retired employee and will be entitled to all rights and privileges of retired employees under applicable law and the policies of the East Buchanan Community School District Board of Education.
However, Early Separation Plan participants shall not be eligible to be rehired in any capacity with the East Buchanan Community School District; nor shall the East Buchanan Community School District be required to consider an application for employment from an Early Separation Plan participant; provided however, that, at the sole discretion of the Board of Directors, the District may employ Early Separation Plan participants as temporary substitute employees or as coaches and/or sponsors of extracurricular activities.
Each employee who elects to participate in the District’s Early Separation Plan must specifically agree to hold the District harmless and indemnify it if the participant attempts to submit an application for employment or otherwise attempts to be reemployed with the District. The participant is not precluded in any way from accepting employment with an employer other than the District after fulfilling the terms of the employee’s current contract with the District.
In the event the employee who elects to participate in the District’s Retirement Program has previously signed a contract for the next school year, said contract will be null and void.
TAXABILITY OF RETIREMENT BENEFITS
Retirement benefits that are solely payment for health care benefits are generally considered to be not taxable income to the employee. Cash payments are generally considered taxable income to the employee. But when an employee has the option to choose between cash or a lump sum payment in addition to or in lieu of health care benefits, all of the benefits are likely to be treated as taxable income. So, retirees receiving health care benefits may have to pay income tax on the value of those benefits. However, the District is not providing tax advice, and the employee must consult the employee’s own tax advisor for the actual taxability of retirement benefits.
POLICY CONTINUATION
The Board of Education shall review the Retirement Policy on an annual basis to assess the needs of the district regarding personnel considerations and budget issues prior to the December board meeting of each school year. A decision on whether to offer the Retirement – Certified Personnel Policy for the current school year shall be made at that time.
Date Adopted: July 12, 2023
Updated: November 2024