Sabbatical and Partnership Program Leaves of Absence

3.05 -

• (a) Sabbatical Leaves of Absence

  A Sabbatical Leave of Absence is an extended leave of up to one year granted in writing to a Participant by a Participating Employer. During such leave, the Participant either does not provide services to the Participating Employer or provides services on a reduced basis. Compensation is paid to the Participant during the leave. In the event that Compensation is reduced for a period of time either leading up to or following a Sabbatical Leave of Absence and the portion of Compensation not paid during such period is paid to the Participant during the Sabbatical Leave of Absence:

(i) the Participant's and the Participating Employer's contributions to the Plan during the period of reduced Compensation leading up to the Sabbatical Leave of Absence will be determined and remitted to the Plan based on the Participant's regular level of Compensation on an unreduced basis;
(ii) the Participant and the Participating Employer shall make no contributions to the Plan during the period of the Sabbatical Leave of Absence;
(iii) the period of reduced Compensation leading up to the Sabbatical Leave of Absence will be included in Credited Participating Service on an unreduced basis, provided that the total amount of Compensation to be included in Credited Participating Service in respect of the period of reduced Compensation, including amounts prescribed under either Section 3.01 or Section 3.04, is limited to:
• 5 years of full-time equivalent Compensation; plus
• the number of years of full-time equivalent Compensation in respect of periods of parenting to a maximum of 3 years.
The period of the Sabbatical Leave of Absence will not be included in Credited Participating Service; and
(iv) in the event of Termination of Employment, death, Retirement or disability during the period of reduced Compensation leading up to the Sabbatical Leave of Absence, during the leave or within the 3 or 5 year period following the leave, as applicable:
• the period of the leave will be excluded from the 3 year period on which Final Three Year Average Earnings are to be based or from the 5 year period on which Final Five Year Average Earnings are based, as applicable; and
• Compensation paid at the reduced level during the period leading up to the leave will be included at the full regular rate with no reduction in the determination of Final Average Earnings.

For further clarity, in the event that Compensation is reduced for a period of time leading up to a Sabbatical Leave of Absence and the portion of Compensation not paid during such period is paid to the Participant during the leave, even if the Participating Employer and the Participant make contributions to the Plan in respect of the portion of Compensation paid during the leave, the period of the Sabbatical Leave of Absence will not be included in the determination of Credited Participating Service.

Notwithstanding points (i) through (iv) noted above, in the event that the Participating Employer pays additional Compensation during the leave in addition to the portion of Compensation not paid for a period of time leading up to the Sabbatical Leave of Absence that is paid to the Participant during the leave:
(v) the Participant and the Participating Employer will continue to make contributions to the Plan during the leave based on the level of additional Compensation paid during the leave;
(vi) the period of the leave will be included in Credited Participating Service. If the additional Compensation is paid on a reduced basis during the leave, Credited Participating Service will be adjusted as provided under Section 3.01(d); and
(vii) in the event of Termination of Employment, death, Retirement or disability the Sabbatical Leave of Absence or within the three year period following the leave, the additional Compensation paid during the period of the leave will be included in the determination of Final Three Year Average Earnings or Final Five Year Average Earnings in accordance with Section 1.25.
In the event that Compensation is not reduced for a period of time either leading up to or following a Sabbatical Leave of Absence and the Participating Employer continues to pay Compensation to the Participant during the leave:
(viii) the Participant and the Participating Employer will continue to make contributions to the Plan during the leave based on the level of Compensation paid during the leave;
(ix) the period of the leave will be included in Credited Participating Service. If Compensation is paid on a reduced basis during the leave, Credited Participating Service will be adjusted as provided under Section 3.01(d); and
(x) in the event of Termination of Employment, death, Retirement or disability during the period of the Sabbatical Leave of Absence or within the three year or five year period following the leave, Compensation paid during the period of the leave will be included in the determination of Final Three Year Average Earnings or Final Five Year Average Earnings, as applicable, in accordance with Section 1.25.

• (b) Teacher/Administrator Partnership Program Leave of Absence
  
  A Teacher/Administrator Partnership Program Leave of Absence (TAPP Leave of Absence) is an extended leave granted through a program by the Board of Directors to a Participant who is employed by a Participating Employer as either a teacher or an administrator. During such TAPP Leave of Absence, the Participant does not provide services to the Participating Employer or provide services to the Participating Employer on a limited basis, and instead provides services to an approved organization.
  
  If the Participant does not provide services to the Participating Employer during the TAPP Leave of Absence, Compensation will not be paid to the Participant by the Participating Employer during such period. Benefits earned by the Participant during such leave shall be based on the level of regular Compensation paid by the Participating Employer to the Participant and on his or her status as a regular full-time or Part-Time Employee in the 12 months immediately prior to the TAPP Leave of Absence.
  
  If the Participant provides some services to the Participating Employer during the TAPP Leave of Absence, Compensation will be paid to the Participant by the Participating Employer commensurate with the services provided. Benefits earned by the Participant during such leave shall reflect services provided to both the Participating Employer and the approved organization but shall be equal to both the level of Compensation paid by the Participating Employer to the Participant and on his or her level of employment as a regular full-time or Part-Time Employee in the 12 months immediately prior to the TAPP Leave of Absence.
  
  In respect of a TAPP Leave of Absence:
(i) The Participant’s and the Participating Employer’s contributions to the Plan during the period of the TAPP Leave of Absence that is recognized as Credited Participating Service in accordance with (iii) below will be determined and remitted to the Plan based on the Participant’s regular level of Compensation immediately prior to the TAPP Leave;
(ii) the Participant and the Participating Employer shall continue to make contributions to the Plan during the period of the TAPP Leave of Absence that is recognized as Credited Participating Service in accordance with (iii) below;
(iii) the period of the TAPP Leave of Absence will be included in Credited Participating Service, provided that the total amount of Compensation to be included in Credited Participating Service in respect of the TAPP Leave of Absence, including amounts prescribed under either Section 3.01, Section 3.04 or Section 3.05(a) is limited to:
• 5 years of full-time equivalent Compensation; plus
• the number of years of full-time equivalent Compensation in respect of periods of parenting to a maximum of 3 years;
(iv)during the TAPP Leave of Absence, the Participant and Participating Employer contributions shall be remitted to the Plan in the normal manner. To the extent such Participant contributions are not obtained by payroll deductions, the Participating Employer and the Participant shall agree on how the Participant will submit the Participant Contributions to the Participating Employer for remittance to the Plan.