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HomeMy WebLinkAboutAgenda - 08-30-2011 - 3ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 30, 201.1 Action Agenda Item No. ~_ SUBJECT: Employee Benefits Updates and Preliminary Recommendations DEPARTMENT: Human Resources .PUBLIC HEARING: (Y/N) No ATTACHMENT(S): 1. Benefits Report 2. Health Insurance History 3. 2012 Renewal Option Costs Detail for Active Employees and Pre-65 Retirees INFORMATION CONTACT: Katherine Cathey, Interim Human Resources Director, 245-2553 Diane Shepherd, Benefits Manager, 245- 2558 PURPOSE: To receive information and provide feedback to staff on employee pay and benefits for FY 2011-12. BACKGROUND: The County provides employees with a comprehensive benefits plan including County-paid health, dental and life insurance, an employee assistance program, flexible compensation plan and paid leave for permanent employees. Additionally, the County contributes to the Local Governmental Employees' Retirement System and a supplemental retirement plan. An overview of current benefits and proposed changes to dental and vision benefits are discussed in the attached report (Attachment 1). Depending on the type of health plans the County implements in 2012, modifications to the Flexible Compensation Program Plan Year may be required to comply with federal legislation because employees are prohibited from participating in a Flexible Spending Account and Health Savings Account simultaneously. Staff provided. information relating to FY 2011-12 employee benefits at work sessions on May 10, 2011 and June 9, 2011 and in the County Manager's recommended budget for FY 2011-12. The FY 2011-12 Approved Budget includes funds for up to a 15.0% ($552,598) premium increase. Over atwelve-month period, this increase is equivalent to a 3% salary increase for all permanent employees. The most significant consideration for 2012 health insurance is the loss of the current coverage with the Health Insurance Risk Pool of the North Carolina Association of County Commissioners (NCACC) which will end December 31, 2011. As previously noted, health insurance costs are growing more rapidly than the cost of living. Staff, in consultation with benefits consultant Mark III, obtained quotes for 2012 health insurance premiums from three major insurers (CIGNA, UnitedHealthcare, and Blue Cross Blue Shield) which were presented to the Board at the work sessions earlier this year. While the z original quotes were 18% to 31 % higher than current costs, negotiations and re-design of the plans reduced the costs as shown on Attachment 3. Attachment- 3 provides details of current and alternate plan designs. A recommendation to consider and approve final plan design and premium structure will be presented at the Board's September 8, 2011 regular meeting based on input received during the August 30, 2011 work session. FINANCIAL IMPACT: Attachments 1 through 3 include information about the estimated costs of various pay and benefits options. RECOMMENDATION(S): The Manager recommends that the Board discuss employee insurance benefits for FY 2011-12 and provide direction to staff. ~1'~CQc~4~ra~ .1-- BENEFITS REPORT The County benefits package helps attract and retain employees as evidenced by comments from new employees at orientations, exit interviews aa~d surveys. Employees have shown their willingness to engage in healthy, or healthier, activities to keep health insurance benefits at current levels and minimize both their costs and County costs. Higher numbers of employees participated in nutritional challenges and other activities since Open Enrollment of Fall 2010. A healthier workforce results in greater productivity and employee satisfaction as well as lower health insurance costs. Open Enrollment dates are tentatively scheduFed for October 10 -October 21, 2011 with an effective date of January 1, 2012. Prior to these dates, numerous educational communications will be sent to empbyees describing the 20.12 plan designs and encouraging them to attend an enrollment meeting. The following pages describe recent activities and considerations for 2012. To is Pa e Health Insurance A-2 UnitedHealthcare A_7 Wellness Activities 2011 A_g Su lemental Retirement Benefits A-11 Flexible Com ensation-Plan A-15 Dental Insurance A-17 Vision Benefits A-1 g Other Insurance Benefits A-21 Em to ee Assistance Pro ram EAP A-22 Decision PointslActions Needed A-23 3 A-1 4 a-IEALTH INSURANCE Currently the County offers two fully insured health insurance plans contracted through the NCACC Health Insurance Trust and administered by CIGNA. Over 90% of employees participate in the Health Maintenance Organization (HMO) plan, which requires participants to use a vendor network of physicians and facilities. The second plan is a Preferred Provider Organization (PPO) that allows both in and out of network services. These two plans are very similar to each other in benefits. The maximum out-of-pocket cost an employee can incur with the HMO is $1,000 less than with the PPO. Consequently, most employees select this plan, particularly if they have individual coverage and anticipate needing any major health care. A history of employees enrolled in each plan, past rate changes and past_ plan changes- to the health insurance are on the-following pages. Both current health insurance plans provide excellent benefits in the event of illness or accident, but offer little incentive for employees to improve their health and avoid illness. Strategies undertaken by the County, e.g. incentive programs to improve employee health, are discussed in the Wellness Section below. Changing health- insurance companies and plan designs provides the County- an opportunity to encourage healthy behaviors that can lead to lower long- term health insurance costs. Details of any new plan will vary slightly from the NCACC plans, regard-less of insurance provider. Initial insurance provider quotes for renewal of the current PPO and HMO- plans ranged from 117.86% to 131.0% of current premiums. Proposed alternate plans for a PPO and .Health Savings Account ranged -from 104.58% to 115.63% of current premiums, with- significant changes to the current plan designs. The Board approved a funding level of 115% of 2011 premiums-for the health insurance renewal for FY 2011-12. In determining-the tjrpes of plans that would be most appropriate for County employees, staff considered how each combination of plan designs would: 1. Meet the FY 2011-12 budge#; 2. Minimize impact on employees with and without dependents; 3. Offer employees a choice of two plans; 4. Enable the County to pay the- same individual anal dependent share regard-less of plans; and 5. Minimize future increases so health insurance can remain sustainable and provide continuity of coverage. The- following options for achieving a 15.0% increase in County. costs for employee health care in FY 2011-12 were included in the Manager's budget recommendation: • Provide two plan options: one similar to the current traditional plans and the other a Health Savings Account/High Deductible Plan, often referred to as an HSA. HSA's provide coverage for current expenses and allow the option to save for future expenses with portable, tax-advantaged funds. The premium cost to employees would be the same in both plans, allowing employees to choose a plan that meets their needs without regard for premium cost. The HSA option has reduced costs in other counties, but this type of plan is different from the traditional plans and would require extensive employee education. A-2 5 • Create a Basic Plan and aBuy-Up Plan. A Basic Plan would provide a lower level of benefits at no cost fo employees. Employees who prefer a higher level of benefits would pay a higher premium for aBuy-Up Plan. The cost to the County would remain the same because employees who choose the Buy-Up Plan will assume the additional costs for this higher level of coverage. • Create a Single Plan with reduced benefits compared to the County's existing health plans. The cost to the County and to the employee would remain neutral but employees would have more limited- coverage compared to the- current health plans and could- not choose between a PPO and a-n HMO plan. The-Single Plan could be either an HMO or PPO plan. In pursuing additional information from insurance carriers, staff did not focus-on this option because of the lack of choice for- employees, and because of the higher cost of dependent coverage: • -Offer only a high deductible plan, utilizing a Health Savings Account to handle most employee out of pocket costs, as an option. Staff did not focus on-this plan because of the lack of choice. for employees and- because the-concept--of a high deductible plan is difficult for some employees to comprehend and financially difficult for others. The chart below provides additional information regarding the two types of plans described above. The Point of Service plan (POS) is a traditional health insurance plan; the -l=lealth Savings Account/High Deductible Plan is considered a consume-driven-health plan because it requires more consumer involvement to use the benefits most cost-effectively. Both plans offer advantages and disadvantages to employees, depending on the individual or family health care needs. Comparison of Traditional Plans and Health Savi-ngs Account- Traditional Plans: -Health Savings Account/ Preferred Provider High Deductible Health Organization/ Point of Plan Service Plan/Health Maintenance Organization (HSA) PPO/POS/HMO 100% covered Yes Yes reventive care Co-Pays for Office Yes No Visits and Prescri tions Deductible Yes, for services that are Yes, for all services and NOT office visits or higher than the Traditional rescfi tions Plan deductible County contributes to No Yes, through the Health deductible Savin s Account Flexible Spending Both medical and Only achild/dependent Account child/dependent care care FSA would be available Co-Insurance (after, Yes, only for services Yes, up to a maximum out the deductible is met that are NOT office visits of ocket limit A-3 6 or prescriptions, up to a maximum out of pocket limit Maximum Out of Yes Yes Pocket Out of network Yes, for PPO/POS plans Yes roviders available onl The plan f-ending to he discussed August 30 provides the same County contribution regardless of the plan an employee selects, within each option. A representative from Mark III will present the plans and discuss UnitedHealth-care. Dependent Coverage The County currently pays the cost of coverage for employees and retirees for both the HMO and PPO plans. The County also subsidizes the premium cost for the- emp_loyee's and retiree's dependent coverage at 52%, based on the lower priced plan (currently- the PPO plan). Continuation of the subsidy at this level maintains a "family friendly" feature of employment with Orange County. In a survey of employees completed in May 2011, -only 16% of respondents felt the subsidy should- be changed. Approximately 47% of employees and 30% of retirees currently have dependent coverage.- Funding Options Staffipresent three options for health insurance with-UnitedHealthcare on the following -pages. • Option 1 is a -renewal of the current traditional plans and exceeds the FY 2011-12 health insurance budget. Option 2- offers a choice between a traditional plan (HMO) and a Health Savings Account/High Deductible Health Plan. Because.the HMO plan design is the same as-the current plan, employees with dependent coverage would see a significant increase in premiums for the HMO over 2011 premiums. The HSA plan generally has lower premiums. Option 2 is slightly less than the budgeted increase for FY 2011-12 • Option 3 also offers a choice between a traditional plan (POS) and a Health. Savings Account/High Deductible Health Plan. The plan design for the POS plan is modified from- the current PPO plan. Because Option 3 is less than the budgeted increase for FY 2011- 12.it offers a more sustainable plan for current. and future years. Dependent coverage is not as costly for employees with- dependents as Option 2 and provides a choice between a plan with slightly higher premiums in the PPO or lower premiums in the HSA compared to 2011. Self-Funding In addition to reviewing alternative plan designs, staff continues to discuss self-funding options. This option has not been considered for FY 2011-12, as 2012 will be a transitional year as the County learns the true costs of health coverage for County employees. Once 2012 claims data and costs can be realistically compared, self-funding will be a more viable alternative. Staff will A-4 7 again review self-funding for 2013 as a method of reducing and controlling costs. If and when a self-funded plan is implemented, aCounty-operated employee clinic would potentially offer increased- cost reductions and productivity. With an employee clinic offering a no-cost option to employees for minor illnesses, on the job injuries, -and preventive care, employees could save time, and both the County and employees could reduce health care expenses. After a new Health Director is hired, discussions about the feasibility and development of an employee clinic will be initiated by Human Resources staff. Comparison of -Plan Designs The charts below summarize the differences among the three plan design options. CURRENT TRADITIONAL PLANS PPO HMO ln-Network In-Network Onl Primary Care Ph sician Visits $15_ ~ $15 Specialist -Physician Visits $30 $30 Preventive Care - 100% 100% Deductible $250 $250 Deductible -Family -Maximum _ $750 $750 Coinsurance Limit $1,000 $0 Coinsurance !~imit - Famil Max $3,000 $0 In-patient Hospital Services 90% after Ded. 100% after Ded. Out-patient Hospital Services 90% after Ded. 100% after Ded. Emer enc Room $150 $150 Pharmac $8/$25/$45 -$8/$25/$45 Lifetime Maximum Unlimited Unlimited A-5 COMPARISON OF 2012 P-~AN OPTIONS Traditional Plans Consumer-Driven Plan POS HMO HSA In-Networl~ In=Network Onl Includes $1-,235 HSA contribution Prima Care Ph sician V=isits $20 $15 80% after Ded. S ecialist Ph sician Visits $40 $30 80% after Ded. Preventive Care 100% 100% 100% Deductible $750 $250 $1,500 Deductible - Famil Maximum $2,250 $750 $3,000 Coinsurance L-imit $1,000 $0 $2;000 Coinsurance Limit - Famil Max $3,000 $0 $2-,000 In- anent Hospital Se=rvices 80% after Ded. 100% after Ded. 80% after Ded._ . Out-patient Hos ital Services $0% after Ded. 100% after -Ded. 80% after- Ded. Emer enc Room $200 $150 80%-after Ded. Pharmac $7/$30/$50 $8/$25/$45 Ded./$10/$30/$50 up to co-insurance maximum ifetime Maximum Unlimit ed A-6 9 UnitedHealthcare (Ul IC) UnitedHealthcare provided the County with t presentation by UHC emphasized its extensive consultative services, the SimplyEngaged ~ management to improve- health care quality, C; its web, mobile, and print communications. ie lowest renewal rates for 2012. A recent network of providers, comprehensive reporting, Fellness benefits and rewards, health care ire Coor-diva#ion to identify at-risk patients, and UHC monitors 53 conditions through medical claims, lab results, pharmacy data, and health assessments to identify risks -earlier and ensure members receive treatmen# in line with evidence-based treatmen# guidelines. UHC- works with both the member and the provider to deliver education and appropriate care such as medication, testing, and treatment Comparison with NCACC County Health Plan The NCACC combined three separate components of health care coverage into-one package. Medical claims are currently administered by CIGNA, prescription claims -are administered by Caremark, and chronic conditions are managed by Alere (formerly Accordant). If UHC becomes the County's new carrier, all three components would be handled by UHC. The UHC provider -network includes 95% of the current CIGNA-providers utilized by employees. One provider identified- as not being in th-e UHC network is the NC Specialty Hospital in Durham, and they -have been accepting the network rates paid by UHC. UHC would work wi#h providers to promote network membership. Comparison with Other ]usurers The American- Medical Association's National Health Insurer Report Card (NHIRC) provides physicians-and the general public a reliable and- defensible source of critical metrics concerning the timeliness and accuracy of claims processing by health insurance companies. The better an insurer's efficiency, the less costly is the claims processing component. The full National Health Insurer Report Card can be reviewed at this link: http://www.ama-assn.org/ama/pub/physician-resources/solutions-managing-your- practice/coding-billing-insurance/heal-claims-process/national-health-insurer-report-card.page Eight insurers were surveyed using data from nationally mandated Health Insurance Portability and Accountability Act of 1996 (HIPAA) electronic standard transactions and data reported by the commercial payers: Aetna, CIGNA, Anthem, Health Care Services Corporation, Human, Regency, Medicare and UHC. In summary, the survey provides data related to the claims paid within specific timeframes, how many payments are made by paper vs. electronic checks, the number of claims denied, and other factors. The Report Card indicates that UHC is extremely competitive with the other insurers. In 2011, UHC improved its rate of claim denials due to requirements for prior authorization in 2011 by 50%, for a significant increase in efficiency. It is in compliance with HIPAA regulations for mandated reporting requirements. A-7 ~o Metric UHC Rank of 8 Median time period in days between the date the physician claim was received b -the a er and the date the a er roduced the first ERA 5 Percentage of claims -was the first payment on the claim- received within 45 da s ~ ' Percentage of physician practices that have received EFT payments by the a er 4 Percentage of physician practices tha± have received EFT payments from a payer but have also received payments by check from the payer 4 durin the same eriod A-8 11 WELLNESS ACTIVITIES 2011 Resear-ch has shown that every dollar spent on wellness activities generates at least $3 in return. Fewer sick days, increased productivity, and greater ability to deal with stress are all common results of wellness programs. Investing =in preventive screenings for high blood pressure and- cholesterol can reduce health care costs. Providing flu clinics with_ no-cost immunizations and the time to- attend can reduce missed work time due to illness. Offering greater opportunities for physical activity, tobacco cessation programs, and nutritious eating are all elements of a wellness program that would cost little compared to the cost of monthly insurance premiums and los# productivity. Over the past few years, Orange County partnered with NCACC to enhance the Wellness Committee activities, including screenings for high blood pressure and blood glucose, exercise and nutritional challenges. UnitedHealthcare's well-Hess programs include SimplyEng-aged- which pr-ovides rewards for completing health assessments and participating in online and telephonic coaching. UnitedHealthcare also funds orrsite biometric screenings, employee newsletters, payroll stuffers and- promotional posters. A 2011 survey of employees showed that 62% of respondents exercise regularly and 55% participated in aCounty-sponsored wellness activity. Highly discounted membership- rates for the Orange County Sportsplex continue to be a popular wellness benefit for employees. Currently 21.8 employees ace members, a 17% increase over 2010's membership of 155. Wellness activities listed below all took place since November 2010. Biometrics and Flu Clinics Two Flu Clinics were held in late 2010, with WakeMed conducting biometric screening at one event. Over 200 employees were immunized. Flu Clinics will again be held at several County locations in Fall 2011. 2. Nutrition Challenge The NCACC and Orange County co-sponsored afour-week nutrition challenge, Colorful Choices, in which participants were encouraged to increase the amount of fruit and vegetables they ate. Employees in most departments participated, with a total of 131 registrants and 109 participants who logged their fruit and vegetable consumption. Those who recorded the highest in#ake were awarded incentives from the NCACC and Orange County. 3. Sportsplex Membership Notices were sent to employees in January 2011, reminding them of the Sportsplex discount. There are now 218 members, approximately 17% more members than in 2010. The Sportsplex rates and schedules are on tt~e County's Wellness Web page. 4. Wellness Grant The County applied for a Wellness Grant from the NCACC. As one of 3 successful applicants, the County was awarded $5,000 in June 2011. Components of the grant include: A-9 12 a. Employee Appreciation and- Wellness Lunch in June 2011. Approximately 200 employees attended and over 150 participated in activities such as tai chi and yoga, bean bag toss, bocce ball, disc golf, recipe sharing and others. Orange County Sportsplex representatives attended and. taught two Zumba mini-classes and an NCACC representative showed employees strength building exercises with stretch bands, among other activities. A second event will be held in conjunction with a Fall Flu- Clinic. b. Mini-Grants: $2,500 of the NCACC grant funds were designated for employee "mini-grants" not to exceed $250 each. Three grant applications Mave already been approved. -Each encourages weight management and exercise for different County departments. c. Orange SLICE Superstars Recognition Program: Incentives will be awarded to employees nominated and selected as Orange SLICE Superstars. Nominated individuals must Successfully Live and Inspire County Employees (SLICE), and will be_ selected by a subcommittee of the Wellness Committee. 5. V1/alking Deys Employees led walks on three Fridays- in the Spring- at various locations in Hillsborough -and Chapel Hill, including Ayr Mount, Occorteechee Historic Speedway, and Moorefield's. Additional walks are planned for the Fall. 6. Nutritional Counseling The County Health Department publicized its -nutritional counseling to employees in February 2011. Since then, approximately 20 employees have taken advantage of this service which was billed to the County Health Plan. A marketing campaign is being developed to encourage employee participation. A-10 13 SUPPLEMENTAL RETIREMENT CONTRIBUTIONS Orange County-contributes $715 per year ($27.50 per pay period) to either a 401(k) or 457(b) Supplemental Retirement Account for each -permanent employee. Employees -can designate one of three Plans-Pruden#ial 401(k), ICMA-RC 457, or ~iationwide 457 for the County's contribution and may elect to make a payroll deduction -up to legal limits. The $715 per employee is approximately $543,000 over tw-elve months. The County contribution was suspended between July 1; .2009 and January 1, 2011. The chart below shows the increase in employee con#ributions from September 2010 (during the suspension of the contribution) and August 2011-. Total Annual Employee Contribution to All- Plans 2010 $772,872 20.11- $903;310 A recent employee survey asked for input relating to the relative value of the 401(k) in light of rising -health care costs. When asked what the County should do with the $715 contribution to a supplemental retirement plan, responses were divided nearly evenly among the choices. One- third wanted the $715 contribution to continue towards a supplemental retirement benefit; another one-third wanted it to go towards health insurance, and the remaining one-third wanted the health insurance plan to be developed without loss of the $715. When given a .choice- between (a) continuing-to receive the $715 supplemental retirement benefit and (b) using- the $715 to defray their own employee health care premiums, employees would choose to continue receiving the $715 towards their supplemental retirement benefit, as shown below. As of 8/2012011- Number of Continue receiving $715 Use the $715 Respondents as Supplemental towards health Retirement Benefit reaniums All Em to ees 372 59% 4't% 21 76% 24% Enforcement Officers General Em to es 351 58% 42% All Employees without 178 65% 35% De endents Employees with 182 63% 48% De endents * Sworn law enforcement officers would not be able to reduce the state-mandated County contribution to 401(k). A-11 14 -Employees' comments in the survey and at a recent Employee Relations Consortium meeting make it clear that retirement contributions and health insurance should be considered separately: Health insurance coverage addresses more immediate needs, while retirement contributions continue to grow over- time. Over a period of thirty= years, the total value of the County's $715- annual contribution to employees' supplementaa retirement accounts has the potential to more than double. Some comments, taken verbatim, from the survey are: • There needs to be a paan that doesn't punish those of us that are healthy and don't aver- use the benefits. The people that take-cane of themselves and only need annual chec~- ups covered or occassional prescriptions should- not be covering the costs of the smokers, obese, or other employees that are making active choices NOT to be healthy. It is_unfair to raise our premiums or co-pays. If there can be several plans to choose from then there can be a way for the healthy among us to qualify for better coverage. • The County just reinstated its contribution to employee retirement. In my view this benefit is always in jeopardy; the county can take it anytime it wants. In-that case, _it's ok to take it now and apply it to health insurance. This may be a short term solution and not ad-dress the long term cost to county for health insurance. For long term cost, my choice would be to put funds towards retirement. 2-Health insurance is a vital perk to employees esp as we age. In a news program on NPR August 16, many people will not have enough retirement to- apply to increasing health- costs. In that case, health care and retirement are a toss up decision. 3-I don't mind paying higher copays for prescriptions and office visits. • For myself I would "pay up" for the- better health insurance. But for staff at lower pay_ grades this may not be an option. This seems almost like a caste system where employees with lower skill sets are not entitled to the same level of care as their higher- skilled (and higher-paid) counterparts. • Any changes-would be a lost in pay and/or benefit. County employees have not received a pay increase in several years and none are foreseen. As all know, the cost of living continues to increase; this would be another increase cost to employees. • Reducing health- coverage is really not a good option -perhaps eliminating more positions is the way to go • As a single person, I along with many co-workers can absolutely not afford a reduction in net pay. However, it still seems unfair that those with dependents get a greater "benefit". I feel as though those of us with no dependents are being asked to sacrifice for those who do. A-12 • Any changes would be a lost in-pay and/or benefit. County employees have not received a pay increase -in several years and none are foreseen. As all know; the cost of living continues to incr-ease; this would be another increase cost to employees. 15 A-13 16 August X011 Benefits Survey Res~anses 3. Orange County~contributes $27.50 per pay period-to a supplemental retirement account for each permanent general emPlo_yee, and pays the full premium for each permanent employee's health insurance. If health care costs continue to increase, which action would you prefer the County take? Answer Options All Employees LEO General Dependents No Depen- dents A. Continue the County_'s-contribution-to a supplemental retirement account for 46.6% 23.8% 33.0% 18.1 % 46.6% ail ermanent em to ees. B. Discontinue the County's contribution to a supplemental retirement account for all permanent general (Wort-sworn law 29.2% 33.3% 33.3% 37.9% 29.2% _enforcement) employees. and pLt the mone towards health insurance. C. Reduce health care benefits_ 2.2% 0.0% 1.7% 1.1 % 2.2% D. Offer a choice of plans thatmay reduce total premiums for the County 21.9% 42.9% 31 9% 42 9% 21 9% and employees with dependent . . . covers e. Answered Question 372 21 351 182 178 4. As an._alternative to the current health insurance plans, Orange County could offer two different plans: One-plan with redLced benefits.that would not require an employee premium for employee: coverage and-a second plan with greater benefits, a monthly premium for employee coverage and a higher premium for dependent coverage (a "buy-up" plan). If you had the following choices involving health insurance and the supplemerrtal retirement contribution, which would you select? Answer Options All Employees LEO General Dependents No Dependents A. Continue receiving the County's annual contribution for supplemental 25.8% 33.0% 26.2% 27.5% 25.8% retirement and choose the LOWER cost health Ian. B. Continue receiving the County's annual contribution for supplemental retirement and pay the employee 38.8% 42.9% 31.6% 25.8% 38:8% portion of th8 "buy up" health insurance remium. C. Use the $715 per year to reduce the employee portion of the "buy-up" premium in place of the County contribution to a supplemental 35.4% 23.8% 42.2% 46.7% 35.4% retirement account. (This option is not available for sworn law enforcement officers. Answered Question 372 21 351 182 178 A-14 17 FLEXIBLE COMPENSATION PLAN The County provides a Section 125 Flexible Compensation Plan administered by Tucker Administrators, with a plan year from December 1 to November 30 of the following year. This Plan consists of a) tax sheltering. of health and dental premiums and b) two Flexible Spending Accounts (a medical-spending account and dependent/child care spending account). The Spending Accounts enable employees. to contribute money on apre-tax basis to a separate account. Employees_ and the County save money because no income or Social Security taxes are deducted from contributions made to the Flexible Spending Account(s)-. Employees may contribute- a maximum of $3,000 to the Medical Spending Account and up to $5,000 to the Dependent/Child Care Spending-Account each plan year. P-anticipation nearly doubled since 2008, due #o the addition of a pre-paid debit card for the Medical Spending Account-in 2008, ability to enroll during the Plan Year, and more-emphasis during Open Enrollment. Number of Participating Employees Per Year Type of Account 2008 2009 2010 2011 Child Care Spending 12 12 12 10 Account Medical Spending Account 95 138 178 2i4 '`fncludes employees enrolling during Plan Year Health Care Reform Effective January 1, 2011, the Patient Protection and Affordable Care Act impacted all medical spending accounts by requiring prescriptions for over-the-counter medications. Effective January 1, 2013, the maximum annual allowable contribution will be capped at $2,500. No Social Security or Medicare taxes are paid on the amounts employees contribute to either Medical or Dependent Care Spending Accounts. In 2011, the County is expected to save approximately $20,000 in taxes because of employee contributions. No other plan design changes are s-uggested for 2012 for the Flexible Compensation Plan as a result of Health Care Reform. Potential Changes for 2011-12 Plan Year Federal tax regulations prohibit employees from participating in both a Flexible Spending Account and a Health Savings Account at the same time. Currently, the Plan Year for Flexible A-15 18 Spending Accounts (FSA) is December 1-November 30, while all other plan years, including Health insurance, are January 1 to December 31. If the County implements a Health Savings Account, it will be advantageous -to change the Flexible Spending Account Plan Year to the same dates as the Health Insurance Plan Year to align the FSA and HSA plan years. The new FSA Plan Year would be January 1-December 31. To ease the administrative burden of a one- mo.nth Plan Year, employees who elect an HSA, effective January 1, 2012, would only have access to remaining funds through the previous FSA plan year's-grace period (up to December 31, 2011). All expenses would need to be incurred prior to December 31, 2011 to remain compliant with federal laws_ Some of the key differences between the two accounts as shown below: Comparison of Flexible Spending Account and Health Savinas Account Medical Flexible Health Savings Account S endin Account Use it or lose it Yes No Coun contributes No Yes Em Io ee contributes Yes Yes, but not re wired Day care spending account available Yes No Pre-tax benefit Yes Yes Maximum Total $3 000 $3 100 Contribution Individual , , Maximum Total $3 000 $6 250 Contribution Famil , , Other Doesn't require High Available only with High Deductible Medical Plan Deductible Medical Plan A-16 19 DENTAL INSURANC-E The County provides aself-insured dental plan through Delta Dental of North Carolina. The County pays all costs for employee coverage-(claims and an administrative fee to Delta Dental). Dental claims are paid according to a unique Orange County Table of Allowances (TOA), however most claims are paid at Delta Dental's standard reimbursemen# rates. Beginning in 2009, the County initiated a plan to gradually increase its reimbursement levels for claims each year. 2012 will be the final year of this plan. With implementation of the recommended changes in 2012, a.ll Orange -County dental claims will be paid according to Delta Dental's standard reimbursement rates, and the County will no longer have a unique TOA. Employee Dental Insurance is-budgeted- as part of departmental personnel costs. $231,_165 has been budgeted for FY- -2011-12. This amount includes a monthly administrative fee of $2.80/month per employee and a projected premium to cover -claims. Employees pay the full cost of any dependent covera~c e. Since January 2009, the__County has been. systematically increasing claim reimbursements to emplo_y_ees rather than making- a dramatic shift in reimbursements at one time. Staff reviewed FY 2010-11 dental claims with the Delta Dental Account Manager and determined- that the reimbursements for Major Res#orative Services can be increased to the maximum amount- paid by Delta flentaa. The chart below outlines the changes made each past year, and proposed- for 2012_ Reimbursements for Services Increased to Year Delta Dental's Maximum Payable Amount MPA 2009 Dia nostic and Preventive Services 2010 Basic Res#orative Services e. ., fill.in s 2011 Endodontics (root canals), Periodontics (gum treatment) Maj-or restorative services (crowns) increased by 15% instead- of MPA 2012 Major restorative services crowns Additionally, -Delta Dental is applying recent research and best practices guidelines to begin reimbursement for increased cleanings based on specific conditions, certain implants, and posterior composite fillings. These are the first changes Delta Dental has added to its coverage for all its members in over five years. These changes will reduce employees' out of pocket dental expenses. Employees can also manage their dental costs by using providers within the Oelta Dental Premier network and they can achieve greater savings with the PPO Plus Premier networks. At ,the end of FY 2010-11, the dental plan's fund balance was approximately $246,000. By making the recommended change to reimbursements, the County can expect an increase of $40,000-$45,000 in claims over a 12 month period. The administrative fee of $2.55 will increase to $2.80 per member per month (an increase of $2,400/year) effective January 1, A-17 20 2012, and the fund will be able to absorb this budgeted increase of $.25 per employee per month as well- as the-anticipated increase in claims. Recommended Plan Changes: • Increase reimbursement for Major Restorative Services to Delta Dental. rates (MPA~ • Add recommended Delta Dental enhanced benefits A-18 21 VISION- BENEFITS Both current health insurance plans cover an annual routine eye exam for employees with a $15 co-pay, and specialist visits with- a $30 co-pay.- Routine eye exams with UnitedHealthcare are subject to a specialist co-pay and are covered every -other year. With a Health Savings Account/High Deductible plan, all vision exams would be subject to the deductible and- co- insurance. Under both plans, the UnitedHealthcare benefit would be a- lesser benefit compared to the current benefit. As an addition to vision coverage available with the health plans, Mark III has provided three proposals from -stand-alo-ne vision plans. With Board approval, Orange County would select one carver, and employees could ctnoose to participate and pay for the coverage on a pre-tax basis at Open Enrollment. Numerous employees have requested a -benefit that would include eyeglasses or lenses. As shown on the following chart, each provider offers this benefit. Communa#y Eye Care offers the largest number of in-nefinrork providers. A-19 N N Orange Coulnty Government -Vision Prbgram Comparison Preparedby'Mark 111 EmployeeBene~ts=August 2011 Su erior ision - Hi h. Communi E e Care - Hi h Ameritas/E eMed - Hi h Plan Desi n In-Network Out-of-Network In-Network Out-of-Network In-Network Out-of-Network E e Exam Fre uen eve 12 months eve 12 mohths eve 12 months' eve 12 months eve 12 months eve 12 months Co- a merit fore a exam P Y y $10.00 Reimbursed up to $44/$39 $20.00 $20.00 $0.00 Up to $35 Co- a merit for material $10.00 $10.00 $0.00 $0.00 $0.00 $0.00 Frame fre uen eve 24 months eve 24 months eve 12 months eve 12 months eve 24 months eve 24 months Frame.aliowance covered up to $150 retail up to $77 Up to $150 allowance Up to $150 allowance*** covered up to $130 retail up to $65 Lens Fre uen eve 12 months eve 12 months eve 12 months eve 12 months eve 12 months eve 12 months ens Allowance . .Single Visio Covered in Full Up to $34 Up to $150 allowance Up to $150 allowance*** Covered in Full Up to $25 Bifoce Covered in Full Up to $48 Up to $150 allowance Up to $150 allowance*** Covered in full Up to $40 Trifoca Covered in Full Up to $64 Up to $150 allowance Up to $150 allowance*** Covered in Full Up to $55 Lenficula Covered in Fuli Up to $88 Up to $150 allowance Up to $150 allowance*** 20% discount Not Covered Progressiv Covered as Trifocal Up to $64 Up to $150 allowance Up to $150 allowance*** Copdy + $65 Not covered " Polycarbonate - $40 Polycarbonate - $40 Optional Add-Ons" Maximum Charge Scratch Coating - $13 Anti-Reflective -$50 No Benefit Up to $150 allowance *** Up to $15b allowance Scratch Coating - $15 No Benefit Anti-Reflective - $45 UV Coating - $15 UV Coating - $15 Contact lens allowance Every 12 months, medically necessary - up Every 12 months, medically necessary - up medically necessary -full, to $210, elective - up to Up to $150 allowance Up to $150 allowance*** medically necessary -full, to $200, elective - up to elective - u to $150 $100 elective - u to $130 $104 Contact LensFittin Fee $25.00 Not Covered $20.00 ,Not Covered None None Refractive Eye Surgery Discouht At Network Not Covered Discount at Network Not Covered Discount at Network Providers Providers Providers Not Covered Providers Visit www.superiorvision.comfor acomplete listing Visit www.communtiyeyecare.netfor acomplete Visit www.ameritasgroup.comfor acomplete listing of roviders listin of roviders of roviders Partici ation Re uirement None None None Financial Ratin , AM Best. A -National Guardian life Not Rated - Not an Insurance Co. A+ Em to ee $9.70 $9.74 Em to ee onl - $9.09 Em to ee+One $18.80 $18.54 Em to ee/S Ouse-$19 24 Em to ee + Fa~nil $27.60 $27.30 . Em to ee/Child ren - $16.48 Premium Stabilization No Em to ee/Femil -$26.64 ' Rate Guarantee 4 ears No 4 ears Yes 2 years Q ~'~'~ ~ ~m ~/oy~ e /Y-. r.~.s'~ ~ /e c:. f c~,:n . 10 23 OTHER Ii~ISUftANCE BENEFITS The County continues to provide term life insurance for all .permanent employees at no cost to the individual employee. MetLife has provided this coverage witfi no increase. in price since 2007. The monthly rate of $.225 per $1,000 of coverage (up to $50;000) was r-enewed last year for a tfiree year term ending December 31, 2013: Employees may purchase -group discounted term life insurance for themselves, spouse/domestic partner and/or children. Employees may elect additional income .protection paid through payroll deductions. They benefit from group purchasing if they wis-h to purchase whole life insurance, Accident Insurance, Critical Illness (including cancer), and/or Short Term Disability. Prior to 2011, Orange County offered a-variety of insurance-, including Short Term Disability and Accident insurance through an informal agr-cement with Colonial Life Insurance. In 201'!, the County ended that relationship and several different vend-ors were selected to provide supplemental benefits. -During Open Enrollment in -Fall 2010, the County-offered employees "guaranteed issue" for each benefit, regardless of pre-existing conditions-. This, in combination with the face to face meetings employees had with non-commissioned enrollers, more than doubled the number of policies issued. Number of Supplemental Benefits F~olicies Product Current Carrier 2009 2010 2011 .Short T-erm Disability AUL (American 62 91 136 United Life Criticallllness/Cancer Continental 17 21 92 Insurance American Life Insurance Boston -Mutual 4 2 53 Whole Life Accident Insurance Continental 9 16 45 American Total Policies 110 141 326 These same benefits will be offered to employees during Open Enrollment in Fall 2011, however, without guaranteed issue. A-21 24 -EMPLOYEE ASSISTANCE PROGRAM (EAP) Magellan Behavioral Health provides the County's EAP for County employees .and their dependents. The -EAP provides confidential assessment and counseling services, 24/7 emergency services, and legal consultation.. It also serves as a complement to services provided through the County Health Plan at no cost to employees or their dependents. The current two-year contract ends December 31, 2012. The-County has budgeted $15,500 for . the Employee Assistance Program in Fiscal Year 2011-12. As part of its health insurance plans, Unitedl=lealthcare provides an employee assistance program at no additional cost. Services- consist ofi three counseling sessions, legal. and financial telephone consultations, and six hours of employee training programs. A-22 25 DECISION POINTS/ACTIONS NEEDEO- Sta#f are seeking guidance related to Health Insurance: • .Preferred plan-designs and premium structure for 2012 Vision coverage: • Shaal staff select ~ voluntary vision plan for employees -who wish to purchase coverage through payroll deduction? A-23 Summary of Health Insurance Par#icipation and Gosts for` Employees and Retirees 2007-2011 e~ .;f M.~.. 7r1A A .-~~ v~ m w w ~ ~ oun os of Employee Coverage Employee (Exclusive of County Cost Plan Year Plan Design Changes Plan Expel~ience* # Covered Cost for Dependents Dependent Subsidy) of Dependent Subsidy Total AnnNal County Cost Total Premium $1000 allowance for hearing aids Active HMO -693 $1,134,129 ' $4,334,976 $1 0 1 668 $5 376 644 $6 510 773 Mental health visits covered at 100% At;tive PPO 112 $192 453 $684,123 $208,496 $892 619 , , $1 085 072 2011 Opened dependent status to all children up to Retiree H 0 127 ~ $134,445 $799,691 $123,270 , $922,961 , $1 057 406 age 26 Retiree PPO 15 $12,373 $91,624 $13,404 $105 028 , $117 400 Post-65 129 $0 $459,738 $0 $459 738 $459,738 Provided $0 generics Total Active HMO 1 076 730 $1 473 399 $1,160,963 $6 370152 $4,289 184 $1 386 83 $1,070,674 $7 756 ,990 $5 359 858 $9 230 389 $6 520 821 Increased Physical Therapy visits by 50% Active PPO 102 $127,630 $585 023 $138 267 , $723 290 , $850 920 2010 Added 100% covered visits to Convenience 111.03% Retiree HMO 121 $1 5 384 $716 736 $90 831 $807 567 , $912 951 Care Clinics Retiree PPO 13 $3,056 $74,562 $3 310 $77 872 $80 g28 Removed student status criteria for` children Post-65 109 , $0 $385,980 $0 $385 980 $385 980 over 19 Added Health Advisor program Total Active HMO 1 0 5 ' 743 $1 397 033 $1 171 078 $6 051 485 $4 24 793 $1 303 082 1 , $7 354 567 ~ $8 75 600 , , $ 0 9 464 . $5 328 258 $6,499 336 2009 Right-priced" premiums based on claims & co- 103.34% Active PPO Retiree HMO 80 94 $99 532 ' $82 536 $446,784 $541'558 $107 827 $75 687 $554 611 $617 24 $654,143 69 insurance so HMO became more costly plan Retiree PPO 11 $2 976 $61 433 $3,223 , $64 656 $ 9 781 $67 632 Post-65 92 $0 $303,432 $0 $303,432 $303 432 Increased Office Visit co-pays from $10/$20 to Total Active HMO 1 020 752 $1 356 122 $1 014 989 $5 602 000 $4 016 221 $1 266 202 $1 099 565 $6 868 202 $5 115 786 $$ 224 323 2008 $15/$30 Added Employee/Child tier Active'PPO Retiree HMO 46 75 $33 424 $67 81 ' $280 788 $20,707 , $30'1 495 $6 130 775 $334 919 $400,554 $73 464 $474 018 $541 832 Retiree PPO 13 $4,797 $8Q 520 $3,081 $83 600 , $88 398 Post-65 data is lJ navaila le ~ , ' (Participation as of July 2007) Total Active HMO 8,86 ,741 $1 121 0~5 $1 057 483 $4 778 083 ~ ' $1 196 817 $5 974 900 $3 606 951 $1 14 614 $4 752 564 $7 095 925 $5 810 Added 100% covered preventive care Active PPO 36 $28,88 , , $199,666 $18 292 $217 95$ ,048 $246 841 2007 Retiree HMO 84 $81 291 $408,885 $88,067 $496,952 , $57>~ 243 Retiree PPO 19 $13,117 105 964 $8,422 $114 366 , $127 503 Post-65 data is unavailable ' , Total 880 $1 180 774 $4 321 466 $1 260 394 $5 581 861 $6 762 635 *Plan Experience is the ratio of claims to expenses. A number greater that 100% indicates that claims are exceeding premiums paid ~ Q~ r_ N CJ~ Current and Renewal Option Costs Detail fob' Active Employees a~1d Pre-65 Retirees Renewal effective January 1, 2012 Months Costs Ca lendar Year Costs Percenta a I ncrease Over 201 1 Premiums q ype o Plan Tier 0 Participants Total Premium oun Contribution mp ogee Contribution Total Premium nnua oun Cost mp oyee Contribution Total oun Contribution mp dyee Contribution Individual 457 $531 531 $0 $2 914 417 $2 914 417 $0 ' Ind/Child 115 $744 $615 129 $1 026 692 $848 552 $ 78 141 Ind/Children 77 $1 026 $755 $270 $947 710 $697 794 $249 918 HMO Ind/S ouse 85 $1 121 $803 $319 $1 143 746 $818 876 $324 870 CIGNA Famii 78 $1594 $1038 $556 $1492246 $971953 .' $520'293 Current Total 812 $7,524,612 $6,251,592 $1,273,220 0.00% 0.00% 0.00% Plan Individual 64 $509 $509 $0 $390 927 $390 927 0 Designs IndlChild 12 $713 $615 $98 $102 617 $88 546 $14 072 (2011 Rates) Ind/Children 10 $982 $755 $227 $117 890 $90 622 ' $27 269 PPO Ind/S ouse 12 $1 074 $803 $271 $154 659 $115 606 $39 053 Famil 19 $1 527 $1,038 $489 $348 174 $236 760 $111 414 otal 117 $1,114,268 $922,460 $191, 08 0.00% .00°/0 0.00% Gurrent Plan Totals $8,63 ,080 $7,174,052 $1,465,02 0.00% 0.00"/0 0.00°!0 Individual 457 $621 $621 $0 $3 407 648 $3 407 648 $0 ' Ind/Child 115 $1007 $828 $179 $1389163 $1142750 $246413 Ind/Children 77 $1 007 $828 $179 $930 135 $765 146 $164 989 United HMO Ind/S ouse 85 $1 311 $988 $323 $1 337 332 $1 b08 100 $329 232 Health Care Famil 78 $1 864 $1 279 $585 $1 744 835 $1 197 522 $547 313 Option 1 Total 812 $8,809,114 $7,521,166 $1,287 947 17.07% 20.31% 1.16% (Renewal of Individual 64 $629 $629 $0 $483 026 $483 026 $0 Current Ind/Child 12 $1 019 $828 $191 $146 719 $119 244 $27 475 Plan Design) POS (Point of Ind/Children Ind/S ouse 10 12 $1 019 $1 327 $828 $988 $191 $339 $122 266 $191 097 $99 370 $142 320 $22 896 $48 777 Service) Famil 19 $1887 $1279 $607 $430193 $291704 $138489 Total 117 $1,373,300 $1,135,663 $237,636 23.25% 23.11% 23.89% O tion 1 Totals $10,182,413 $8,656,829 $1,525,584 17.86°l0 20.67°/0 4.13% Individual 457 $621 $621 $0 $3 407 648 $3 407 648 $0 Ind/Child 115 $1 007 $769 $238 $1 389 163 $1 061 138 $328 025 Ind/Children 77 $1 007 $769 $238 $930 135 $710 50ti $219 634 HMO Ind/S ouse 85 $1 311 $886 $426 $1 337 332 $903 267 $434 065 Famil 78 $1 864 $1 097 $767 $1 744 835 $1 027 141 $717 694 United Total 812 $8,809,114 $7,109,694 $1,698,420 17.07°l0 13.73% $3.47"/0 Health Care • Individual 64 $621 $621 $0 $477 220 $477 220 $0 Option 2 Ind/Child 12 $905 $769 $136 $130 342 $110 727 $19 fi14 Health Ind/Children 10 $905 $769 ' $136 $108 618 $92 273 $16 345 Savings tnd/S ouse 12 $1 129 $886 $244 $162 635 $127 520 $35 115 Account Famil 19 $1 537 $1 097 $439 $35Q 379 $ 50 201 $100 178 ota 117 $1,229,1,93 $1,057,94 $171,252 10.31°k 14.69°l0 -10.72% 0 lion 2 Totals $10,0 8,3 7 $8,167,635 $1,870,672 ' 16.20% 13.85% 27.69% Individual 457 $561 $561 $0 $3 074 495 $3 074 495 $0 Ind/Child 115 $908 $708 $200 $1 253 344 $977 372 $275 972 POS i f Ind/Children 77 $908 $708 $200 $839 195 $654 41 $184 781 (Po nt o i S Ind/S ouse AS $1 183 $825 " $358 $1 206'578 841 353 $365 226 erv ce) Famil 78 $1 682 $1 037 $645 $1 574 240 $970 325 $603 914 United otai 812 $7,947,852 $6,517,959 $1,429,893 5.62% 4.26% 12.31% Health Care Individual 64 $561 $56'1 $0 $430 602 $430 602 $0 Option 3 Ind/Child 12 $844 ' $708 $136 $121 601 $101 987 $19 614 Health ind/Children 0 $844 $708 $136 $101 334 $84 989 $16 345 Savings Ind/S ouse 12 ~ $1 069 $825 $ 44 $153 894 $118 Z79 35 115 Account Famii 19 $1 476 $1 037 $439 $336 539 $236 361 $100 178 ota 117 $1,143971 $972,718 $171,252 2.67% 5.45% -10.72% O tion 3 Totals $9,091,823 $7,490,677 ' $1,601,145 5.24% 4.41% ' 9.29% Option 2 includes an annual contribution to a Health Swings Account of $1,964 Option 3 includes an annual contribution to a Health Savings Account of $1,235 w IV v