In San Joaquin County, UAPD has faced several difficulties changing the 401(a) plan for the doctors, which was re-negotiated earlier this year. The plan administrator is preventing the County from making the changes the Union negotiated. The issue at the center of the debate is whether the I.R.S. regulations allow the employees’ contribution levels to be changed after the 401(a) plan has been implemented. The doctors would like the ability to contribute more than the 10% that was negotiated several years ago. UAPD counsel has submitted its legal opinion to the County but the County has not provided its own legal opinion regarding this issue. UAPD may have to escalate this matter if the County fails to provide its legal standing as to why it is preventing the contribution increases to be implemented.