Section 9.5  Pre-tax Benefits
     Subdivision 9.51  Payroll Reduction Plan
     The University will offer a payroll reduction plan
      (consistent with Internal Revenue Service Code Section
      125 and Internal Revenue regulations) through which
      faculty members may elect, during a designated annual
      enrollment period, to pay their share of the health and
      dental premiums with pre-tax rather than post-tax salary
      dollars.
     Subdivision 9.52  Payroll Reduction Plan
     The University will provide a payroll reduction program
      (consistent with Internal Revenue Code Section 129 and
      Internal Revenue Service regulations) through which
      faculty members may elect to make a pre-tax reduction in
      wages which will be paid to an account from which
      allowable dependent care expenses will be reimbursed.
     Subdivision 9.53  Medical Expenses Reduction Plan
     The University will provide a payroll reduction program
      (consistent with the Internal Revenue Code and Internal
      Revenue Service regulation) through which faculty
      members may elect to make a pretax reduction in wages
      which will be paid to an account from which allowable
      medical expenses will be reimbursed.
     Subdivision 9.54  Available Benefits
     Prior to the implementation dates of the salary
      reduction programs the University shall provide written
      information and employee meetings to provide employees
      with information concerning available benefits for those
      employees choosing to enroll in such programs.