160 death taxes and negotiations

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Kelley Baker kbaker@hslegalfirm.com

Karen Haase khaase@hslegalfirm.com @KarenHaase

Steve Williams

Bobby Truhe

swilliams@hslegalfirm.com @SteveisEsteban

btruhe@hslegalfirm.com @btruhe

Death, Taxes ……. And Negotiations If you look around, you will see the unmistakable signs of fall: the leaves are turning, the Huskers are entering the heart of conference play and school boards are preparing to negotiate contracts with their local teachers' unions. We are writing to urge boards of education, administrators and teachers to move quickly to work through the negotiations process for the 2015-16 school year. As you know, the new negotiations timeline requires boards and teachers associations to begin negotiations for the 2015-16 contract year by November 1, 2014. You have only until February 8th (100 days from November 1st) to finish negotiations. This means that you should have a draft agreement ready for board approval at the regular January board meeting. If that is not possible, the board will have to schedule a special meeting before its regular February meeting to approve the 2015-16 negotiated agreement. If the board and association cannot reach agreement by February 8th, they must be ready to submit the matter to a resolution officer. Recommendations. With all this in mind, we recommend the following: 

Beat the Negotiation Deadline. We strongly encourage boards to conclude negotiations and have a tentative agreement in place no later than the scheduled winter break and to ratify the agreement at the regular January board meeting. Why the urgency? The 100 day time period includes the Thanksgiving, Christmas, and New Year's breaks. Review Your Entire Negotiated Agreement. Sometimes boards of education focus on base salary to the detriment of other important issues. This is the perfect time of year to review your entire contract for provisions which are poorlywritten, unclear, or unwise. Few school district cases go to the Commission of Industrial Relations, but we deal with the negative effects of poorly-worded collective bargaining provisions every day. Conduct a Comparability Study. We encourage boards to use a comparability study as part of the negotiations process. A comparability study allows the board to negotiate from a position of power and knowledge rather than guesswork and emotion. If your school district ever goes before a resolution


officer or the CIR, a comparability study will serve as the basis for determining the ultimate resolution. Nebraska law requires boards of education to pay their teachers between 98 and 102 percent of the midpoint of their array. Boards have no way of knowing if they are hitting this benchmark from year to year if they do not periodically perform a formal comparability study. If you have questions or if you do not believe your school district will be able to comply with these deadlines, you need to obtain professional advice promptly. We recommend that you consult with your school district’s attorney or call Steve, Bobby, Kelley, or Karen. I:\3\7613\E-mail Updates\160 - Death Taxes and Negotiations.docx


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