Eligible Opt-Out Arrangement: Upon providing reasonable evidence of alternative coverage as required by the Affordable Care Act (ACA)'s Eligible Opt-Out Arrangement rules (below), employees shall be entitled to the following dollars in the first two pay periods each month in taxable cash, in lieu of the amount provided in Section 10.2 above: (a) $300.00 ($600 per month) for Employee + 2 or more dependents. The City is organized into the following departments/organizational units: Community Services, City Manager's Office, Economic Development, Finance, Fire, Human Resources, Information Technology, Legal and Risk Management, Police, Planning & Development, Public Works, and Utilities.