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48 ARTICLE 36 PAY PROCEDURES Section 1. Payday shall not be later than the first Friday after the close of the pay period. Section 2. Leave and Earnings Statements (LES) will be provided to BUEs each pay period. Unles s prevented by circumstances beyond the Employer's control, the Employer agrees that BUE's LES will be mailed to reach BUEs no later than the end of three (3) days after the designated payday. At the option of the BUE, the BUE may notify the Employer that he/she will access and receive their LES on the My - Pay website. BUEs shall have access to their LES via https://emss.dfas.mil/mypay.asp , at any time. Section 3. The Employer shall issue IRS W - 2 forms t o BUEs no later than January 31 of the following year. ARTICLE 37 RETIREMENT AND BENEFITS ADMINISTRATION Section 1. The Employer recognizes its obligation to fully inform BUEs about all benefits for which they may be eligible and the costs and consequ ences of benefit plans or options, encourage them to avail themselves of such benefits, and to assist them in initiating claims. The Employer agrees to take affirmative action to fulfill this obligation through such means as providing information, brochur es, pamphlets, other appropriate information, and assisting BUEs in filing benefit claims. Section 2. The Employer will establish a personnel action system that requires priority processing of packages related to BUE deaths. Section 3. After a BUE's de ath, the Employer will promptly notify the deceased BUE's beneficiary of all benefits to which a deceased BUE's beneficiary may be entitled. Upon request of the BUE's beneficiary, the Employer will assist in completing the appropriate forms and filing the claim for unpaid benefits. Those benefits will include but not be limited to, lump sum leave payment, any retirement insurance, social security benefits, and other services to which the beneficiary may be entitled. The personnel specialist will be the c ontact until all applicable benefits are settled. Section 4. Upon request, the Employer will provide retirement planning counseling to any BUE participating in the Civil Service Retirement System (CSRS) or Federal Employees Retirement System (FERS). The counseling will include, but not limited to, individual counseling, assistance, information, and preprinted materials maintained for such purposes. BUEs participating in such counseling will be in a duty status, if otherwise in a duty status. Section 5. Brochures and pamphlets associated with benefits programs will be provided to the Union by the Employer.

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