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Kittitas County -Local 792 January 1, 2016 -December 31, 2018 coverage (medical, dental, vision, and basic life) through the Washington Counties Insurance Fund. Any monies not required for employee healthcare coverage may be designated by the employee to purchase dependent healthcare coverage (medical, dental, vision, and basic life) through the Washington Counties Insurance Fund. Retroactive health care contribution will be paid in one of the following ways: 1) If the employee has been paying for health care premiums through payroll deduction starting 1/1/16, the retroactive portion will be show as a correction on the employee's first paycheck following ratification. If the retroactive amount of $24.54 is greater than the payroll deduction for premiums, the difference will be paid through a one-time VEBA contribution. 2) If the employee has been contributing to VEBA starting 1/1/16, the retroactive portion will be paid through a one-time VEBA contribution. 19.1.2 Effective January 1, 2017, the Employer agrees to contribute the set dollar amount determined to be the baseline for the 2017 budget by the Board of County Commissioners. It is agreed that this amount will be equivalent to the amount granted to non-bargained employees including elected officials, and not lower than the 2016 contribution of $700.00. 19.1.3 Effective January 1, 2018, the Employer agrees to contribute the set dollar amount determined to be the baseline for the 2018 budget by the Board of County Commissioners. It is agreed that this amount will be equivalent to the amount granted to non-bargained employees including elected officials, and not lower than the 2016 contribution of $700.00. Purchase of employee healthcare coverage is mandatory in all areas offered through the Washington Counties Insurance Fund (medical, dental, vision, and basic life). Purchase of dependent healthcare coverage is optional. The County contribution may be directed into any cafeteria qualified plan adopted by the County during the length of the contract. Any monies remaining after being applied to mandatory employee coverage and optional dependent coverage shall be contributed to an HRA VEBA program. All dependent healthcare premiums must be paid prior to contributing to VEBA. A Health Reimbursement Arrangement (HRA) is one type of Voluntary Employees' Beneficiary Association (VEBA) plan allowed under the Internal Revenue Code. HRA VEBA is a pre-retirement and post-retirement health reimbursement account. 19.2 Provision 19.1 is contingent upon the continued availability and selection of the specific coverage programs through the Washington Counties Insurance Fund. 19.3 The Employer agrees to retain the Social Security benefits during the life of this Agreement . 19.4 Should state or federal legislation require the employer to alter pertinent sections of the agreement, the County will provide as much advance notice as possible to the Union Representative and Union President. 17