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HomeMy WebLinkAboutAgenda - 09-11-2014 - 2ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 11, 2014 Action Agenda Item No. 2 SUBJECT: Employee Benefits Updates and Preliminary Recommendations Regarding Benefits Effective January 1, 2015 DEPARTMENT: Human Resources ATTACHMENT(S): A. Benefits Report B. Mark III Presentation (Claims Information and Renewal Options) PUBLIC HEARING: (Y /N) No INFORMATION CONTACT: Brenda Bartholomew, Human Resources Director, 919 - 245 -2552 Diane Shepherd, Benefits Manager, 919- 245 -2558 PURPOSE: To receive information and provide feedback to staff on employee pay and benefits effective January 1, 2015. 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. Staff provided information regarding employee benefits at the May 13, 2014 BOCC work session and during the FY 2014 -15 budget process. The FY 2014 -15 Approved Budget includes funds for a health insurance cost increase of up to 14.35% ($423,446) effective January 1, 2015. An overview of current benefits and renewal options for health benefits are discussed in Attachment A. Mark III Employee Benefits has provided claims information and renewal options for the 2015 employee health insurance benefits in Attachment B. An abstract outlining the Manager's recommendation will be presented at the September 16, 2014 Board of County Commissioners' Regular Meeting. FINANCIAL IMPACT: Attachments A and B include the estimated costs of the health and dental insurance renewal options. RECOMMENDATION(S): The Manager recommends that the Board: 1) Discuss employee insurance and other benefits effective January 1, 2015; and 2) Provide feedback and direction to staff regarding employee health insurance and other benefits in anticipation of Board action at the September 16, 2014 Board of County Commissioners' Regular Meeting. 2 Attachment A BENEFITS REPORT The County benefits package helps attract and retain employees as evidenced by comments from employees at orientations, exit interviews and surveys. Benefits are a key component of total compensation, providing approximately 40% of a permanent employee's total compensation package. Open Enrollment dates are scheduled for October 20 — November 2, 2014 and changes will be effective January 1, 2015. Communications to employees and affected retirees include presentations at the Employee Relations Consortium and departments. Written and email correspondence will be sent to employees describing the 2015 plan designs, and there will be multiple enrollment meetings. The following pages describe recent activities and considerations for 2015. Topic Page Health Insurance A -2 Wellness Activities 2013 -14 A -5 Supplemental Retirement Benefits A -7 Flexible Compensation Plan and Health Savings Accounts A -8 Dental Insurance A -9 Vision Benefits A -9 Other Insurance Benefits A -10 Employee Assistance Program (EAP) A -11 Proposed Timeline of Renewal and Open Enrollment Activities A -12 A -1 3 HEALTH INSURANCE Currently the County offers two fully insured health insurance plans contracted through UnitedHealthcare. Over 75% of employees participate in the Point of Service (POS) Choice Plus plan, which is frequently referred to as a traditional plan. The second plan is a High Deductible Health Plan paired with a Health Savings Account. Both plans allow services in and out of network and have the same health care services. Both plans provide coverage for health care services as well as some additional programs that help employees and the County save money. These include the United Healthcare 24 hour nurse referral, which has helped employees get the most appropriate type of care while saving money. The 2014 plan options available are a) Point of Service Plan (POS), referred to as a traditional plan because of its co -pays, deductible and co- insurance, and b) a High Deductible Plan (HDP) which is paired with a Health Savings Account (HSA). Health Savings Accounts provide a way to pay for medical expenses during the plan year, and in the future with portable, tax - advantaged funds. The premium for the POS is more expensive than the HDP. In 2012 and 2013, the County contributed $1,237.20 ($103.10 /month) to the HSA. In 2014, the contribution increased to $1,416 ($118 /month) so that the total County contribution for both plans was comparable. The County currently pays the cost of coverage for employees and retirees for both the HDP and POS plans. The plan funding provides the same County contribution regardless of the plan an employee selects. Each plan offers advantages and disadvantages to employees, depending on the individual or family health care needs. Employees' semi - monthly premiums are higher for the POS. The County's contribution of $1,416 to a health savings account for each employee who enrolled in the High Deductible Plan is a significant factor in the success of the High Deductible Plan, (24% of employees participate in the HDP). When paired with the lower premiums, this plan becomes more attractive to employees with dependents. The following chart provides additional information regarding the two plans. MWA M Comparison of 2014 Orange County Health Plans Dependent Coverage In addition to the cost of employee /retiree coverage, the County has also subsidized the premium cost for the employee's and pre -65 retiree's dependent coverage at 52 %, based on the lower priced plan (currently the HDP plan). This subsidy is approved each year when the health renewal package is approved. The percentage of dependent subsidy has remained the same for over ten years. When premiums increase, employees and retirees with dependent coverage also have higher costs because they pay 48% of the cost of dependent coverage. Employee cost for dependent coverage is directly tied to the total cost of the lower- priced plan, currently the HDP. While all employees must weigh the risks associated with each plan by comparing their potential out of pocket costs, employees with dependents must also factor in the cost of premiums for their family members' coverage. A -3 Point of Service Plan High Deductible Plan 100% covered Yes Yes preventive care Co -Pays for Office Yes, $20 primary care No; 100% co- insurance Visits and Prescriptions and $40 specialist until the deductible is met $500 /individual, $1,500/ Deductible family, exclusive of $1,500 /individual, prescriptions and office $3,000 /family visit co -pays County contribution to In 2014, employees deductible and co- No received $1,416 Health Savings Account insurance contribution Co- Insurance (20% of $1,000 individual, charges after the $3,000 family, exclusive Yes, $2,000 for individual deductible is met) of prescriptions and and family office visit co -pays Maximum Out of Pocket (includes $1,500 individual $3,500 individual deductible and all co- $4,500 family $5000 family pays /co- insurance) Medical FSA ($2,500 Child /dependent care FSA Flexible Spending maximum) and ($5,000 maximum) Account (FSA) Child /dependent care FSA ($5,000 maximum) No Medical FSA Health Savings Not available $3,300 maximum /individual Account $6,550 maximum /family Dependent Coverage In addition to the cost of employee /retiree coverage, the County has also subsidized the premium cost for the employee's and pre -65 retiree's dependent coverage at 52 %, based on the lower priced plan (currently the HDP plan). This subsidy is approved each year when the health renewal package is approved. The percentage of dependent subsidy has remained the same for over ten years. When premiums increase, employees and retirees with dependent coverage also have higher costs because they pay 48% of the cost of dependent coverage. Employee cost for dependent coverage is directly tied to the total cost of the lower- priced plan, currently the HDP. While all employees must weigh the risks associated with each plan by comparing their potential out of pocket costs, employees with dependents must also factor in the cost of premiums for their family members' coverage. A -3 5 Transition from a Calendar Health Coverage Plan Year to a Fiscal Plan Year Currently, all Orange County's benefits plans are administered on a calendar year basis, from January 1 to December 31. The County's Fiscal Year is July 1 to June 30. As such, budgeting for health insurance is currently divided between two fiscal years. The January 1 through December 31, 2014 health care rates were determined in September 2013 even though the timeframe crosses two fiscal years. When the budget is approved in June, the actual rates for the up- coming January renewal are projected and the BOCC does not determine the rates for the upcoming Plan Year until September. The Plan Year may be changed to correspond with the County's Fiscal Year. This transition to a fiscal year structure may be implemented by a six - month renewal, effective January 1 to June 30, 2015. A 12 -month renewal period would begin on July 1, 2015. The cost of health coverage would be determined in Spring 2015, prior to the start of FY 2015- 16, in preparation for inclusion in the Annual Budget for FY 2015 -16. Open Enrollment for the Plan Year of July 1, 2015 - June 30, 2016 would be held in the Spring after rate approval by the BOCC. All vendor contracts would be changed to align with the Fiscal Year. Staff will work closely with Mark III Employee Benefits to implement any required changes. 2015 Options The adopted budget for FY 2014 — 2015 included a maximum 14.35% increase in health care premiums. The following options for the health insurance renewal administered by UnitedHealthcare are for a six -month renewal period from January to June 30, 2015. Option 1: Renewal of the current two plans, the Point of Service Plan (POS) and the High Deductible Plan (HDP), without any change to plan design for six - months. Employees will continue to pay 2014 rates for dependent coverage. The County will bear the increased cost for dependent coverage for the six -month renewal period. Option 2: Renewal of the two current plans with plan design changes to the Point of Service Plan, with a 9% increase for both plans. The change in plan design for the POS plan increases co -pays for office visits and prescription coverage. Employees will continue to pay 2014 rates and for dependent coverage. The County will bear the increased cost for dependent coverage for the six -month renewal period. IM A WELLNESS ACTIVITIES 2013 -2014 Research 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. A healthier workforce results in greater productivity and employee satisfaction as well as lower health insurance costs. Investing in preventive screenings for high blood pressure and cholesterol can reduce health care costs. 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. Below is a list of wellness activities and programs between October 2013 and August 2014 1. Flu Clinics The Human Resources Department again partnered with the Health Department to provide two flu clinics in 2013. The immunizations are no cost to employees as part of their preventive health benefit. 207 employees were immunized at the 2013 Flu Clinics, an 8% decrease over 2012. This decrease may be due to the easy availability of immunizations through primary care doctors and pharmacies. Two employee flu clinics will be held in Fall 2014, with one in Chapel Hill and one in Hillsborough. Annual Employee Flu Shot Clinic Participants 2010 2011 2012 2013 204 169 225 207 2. Biometric Screenings This year, Orange County partnered with the University of North Carolina's Wellness @Work program to provide health screenings that assessed employee risks related to cholesterol, blood pressure, blood sugar, and body mass. 153 employees participated in the screenings in June 2014. 3. SportsPlex Membership Highly discounted membership rates for the Orange County SportsPlex continue to be a popular wellness benefit for employees. Currently 227 employees are members, a 2% increase over 2013's membership of 212. All employees are reminded annually about the Orange County SportsPlex discount, and periodic postings are placed on the employee intranet homepage. New employees are informed about the discount at employee orientation, and the SportsPlex rates and schedules are on the County's Wellness Web page. SportsPlex representatives attend the Employee Wellness Lunch (below), assist with National Nutrition Month activities and provide occasional onsite classes. This is one of the most popular fringe benefits offered. A -5 7 4. Employee Appreciation and Wellness Lunch — June 2014 Over 300 employees attended and approximately 200 participated in activities such as yoga, corn hole toss, line dancing, and disc golf. Representatives from Orange County SportsPlex, UnitedHealthcare, UNC Wellness @ Work and Orange County nutritionists were on hand to answer questions from employees. 775 lunches were served to employees eating in and dining out. 5. WaIk4Life — One Step at a Time walking challenge Over 133 employees registered to walk for a walking program that encourages physical activity and encourages participation in the Aging in Stride 5K Run/Walk supporting the Department on Aging's Aging in Place fund. 6. National Nutrition Month Activities and Challenges The Health Department sponsored a health challenge focusing on healthy eating /drinking habits during March 2014. 7. Nutritional Counseling The County Health Department and Human Resources Department continue to publicize nutritional counseling and diabetes self- management program to employees. Employees can use funds from either their Health Savings Account or Medical Spending Account for these services. In FY 2013 -14, 12 employees received services. 8. Mini - Grants In FY 2013 -14, seven mini - grants were awarded in support of 61 employees participating in healthy activities. Two grants have been submitted as of August 21, 2014 for twelve employees. SUPPLEMENTAL RETIREMENT CONTRIBUTIONS Orange County contributes $715 per year ($27.50 per pay period) to either a 401(k) or a 457(b) Supplemental Retirement Account for each permanent employee. Employees can designate one of three Plans: Prudential 401(k), ICMA -RC 457, or Nationwide 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 twelve months. The County does not pay any Social Security /Medicare taxes on these contributions, for a payroll savings of $41,500 over twelve months. Beginning July 1, 2013, the County matched employee contributions for up to an additional $1,200 per year ($50 semi - monthly). This had a significant impact on employee contributions as many employees recognized the value in doubling their investment. Effective July 1, 2014, the County increased its matching contribution to $1,512 per year ($63 semi - monthly). The chart below shows employee contributions to all supplemental retirement plans from 2010 (when the contribution was suspended) to present. Because the County does not pay Social Security or Medicare tax on the majority of these contributions, there is a savings of approximately $88,208 annually in payroll taxes. Employee contributions to the Roth 401(k), totaling $135,240 annually, are taxed at the time of the payroll deduction, and do not provide any tax savings to either the employee or the County. The amount the County matched on the first payday of August 2014 was $38,193 compared to $23,585 in the first pay day of August 2013. A -7 Monthly Employee Contribution to All Plans Annualized Employee Contribution to Pre -Tax Plans 2010 $32,203 $386,436 2011 $37,638 $451,656 2012 $38,360 $460.320 2013 $73,678 $884,136 2014 $96,087 $1,153,043 Because the County does not pay Social Security or Medicare tax on the majority of these contributions, there is a savings of approximately $88,208 annually in payroll taxes. Employee contributions to the Roth 401(k), totaling $135,240 annually, are taxed at the time of the payroll deduction, and do not provide any tax savings to either the employee or the County. The amount the County matched on the first payday of August 2014 was $38,193 compared to $23,585 in the first pay day of August 2013. A -7 n 9 FLEXIBLE COMPENSATION PLAN AND HEALTH SAVINGS ACCOUNTS The County provides a Section 125 Flexible Compensation Plan administered by Tucker Administrators, with a plan year from January 1 to December 31. 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). Federal IRS regulations only allow a twelve -month plan year, and a special six -month transition plan year. The Plan Year is not required to be a calendar year. If the County changes to a fiscal year health plan, the Flexible Spending Account plan would be adjusted to ensure compliance with IRS regulations. The Spending Accounts enable employees to contribute money on a pre -tax basis to a separate account to be used for certain medical expenses or dependent care. 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 $2,500 to the Medical Spending Account and $5,000 to the Dependent/Child Care Spending Account in a calendar year. As part of the High Deductible Plan, employees may contribute to a Health Savings Account at either the Local Government Federal Credit Union or the State Employees' Credit Union. The federal government limits the annual amount contributed on an employee's behalf. In 2015, the maximum contributions are $3,350 (individual) or $6,650 (family). In 2014, the County contributed $1,416 for each employee participating in the High Deductible Health plan for the full Plan Year. This amount is pro -rated for new employees based on their hire date, at the rate of $118 for each month remaining in the year. The County contribution counts towards the maximum contributions above. Every $100 an employee contributes to a Flexible Spending Account or Health Savings Account saves the County $7.65 in Social Security taxes. In 2014, employees' expected contributions of $309,000 to these accounts will result in approximately $23,650 tax savings for both the County and employees. Number of Employees Contributing to Accounts Type of 2008 2009 2010 2011 2012 2013 2014 Account Child Care Spending 12 12 12 10 13 16 14 Account Medical Spending 95 138 178 214 170 132 142 Account Health Savings n/a n/a n/a n/a 83 89 73 Account ow 10 DENTAL INSURANCE The County provides a self- 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 Delta Dental's standard reimbursement rates and the County pays Delta Dental an administrative fee for this service. Employee Dental Insurance is budgeted as part of departmental personnel costs. The current $24.30 per employee cost includes a monthly administrative fee of $3.12 /month per employee and a projected premium to cover claims. Employees pay the full cost of any dependent coverage. The employee premiums have not changed since 2007. At the end of FY 2012 -13, the dental plan's fund balance was approximately $128,000. At the end of FY 2013 -14, the fund balance is $77,600 (pre- audit). VISION BENEFITS UnitedHealthcare covers one routine eye exam every other year. Members in the traditional Choice Plus plan pay a $20 co -pay. Vision services for those in the High Deductible plan are subject to the deductible and co- insurance. Since January 2012, employees have been able to enroll in a vision plan with Community Eye Care. Employees who enroll pay approximately $10 a month on a pre -tax basis and may enroll family members. Benefits include an annual eye exam ($20 co -pay) and an $150 allowance for eyeglasses or lenses. 461 employees are currently enrolled in the vision plan. There are no changes anticipated for 2015. The County does not contribute to the cost of this plan. MW 11 OTHER INSURANCE 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 with no premium increase since 2007. The monthly rate of $.225 per $1,000 of coverage (up to $50,000) was renewed until December 31, 2015. 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. Employees benefit from group purchasing if they wish to purchase whole life insurance, Accident Insurance, Critical Illness (including cancer), and /or Short Term Disability. In 2011, the County changed its provider from Colonial Insurance for all products to Mark III recommended providers. Participants in each of the supplemental benefits are shown below. Number of Supplemental Benefits Policies Product Current 2009 2010 2011 2012 2013 2014 Carrier Short Term AUL (American Disability United Life) 62 91 136 199 214 226 Critical Aflac (formerly Illness /Cancer Continental Insurance American) 17 21 92 150 162 182 Life Insurance (Whole Life) Boston Mutual 4 2 53 95 101 101 Aflac (formerly Continental Accident Insurance American) 9 16 45 142 181 196 Total Policies 110 141 326 586 658 705 A change to Short Term Disability plan in 2013 allowed employees enrolling for the first time to have a benefit of $1,000 /month (increased from $500) of coverage without an extensive review process. There are no changes to these benefits effective January 1, 2015. A -10 12 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 contract ends December 31, 2014. The County has budgeted $20,279 for the Employee Assistance Program in Fiscal Year 2014 -15. As part of its health insurance plans, UnitedHealthcare provides an employee assistance program, Care240, as part of the administrative fee. Services include three counseling sessions, legal and financial telephone consultations, and six hours of employee training programs. Care240 services are only available to employees enrolled in the UnitedHealthcare plans. Mark III conducted a review of other available Employee Assistance Programs to determine if another provider would offer similar services with a broader network at a comparable cost. After reviewing the results, staff sees no benefit in changing providers because there was no significant improvement in the network with different providers. A -11 13 PROPOSED TIMELINE OF RENEWAL AND OPEN ENROLLMENT ACTIVITIES Action Date Initial presentation of health insurance renewal to Commissioners September 11 Commissioners' decision regarding renewal of health insurance September 16 Employee Relations Consortium meeting (discussion of renewal) September 17 Mandatory mailing to all employees to include details of Open Enrollment, Affordable Care Act, an Medicare Part D September 26 Open Enrollment, includes online access and in- person meetings October 20- November 2 Employee /Retiree Flu Clinics October 15 and 24 Breast Cancer Awareness Days October 30 and November 6 Employee Financial Health Day tbd New 2014 benefits payroll deductions begin December 5 A -12 ,11�1 MEDICAL PLAN UPDATE 2015 Renewal Mark III September 11, 2014 14 K UHC Insured 2013 Renewal: UHC Self-funUbd 2014 Current POS Current HSA Current POS Current HSA In- Network In- Network In- Network In- Network Primary Care Physician Visits $20 Deduct /20% $20 Deduct /20% Specialist Physician Visits $40 Deduct /20% $40 Deduct /20% Preventive Care 100% 100% 100% 100% Deductible $500 $1,500 $500 $1,500 Deductible - Family Maximum $1,500 $3,000 $1,500 $3,000 Out of Pocket Limit (includes deductible) $1,500 $3,500 $1,500 $3,500 Out of Pocket Limit - Family Max $4,500 $5,000 $4,500 $5,000 Radiology Deduct /20% Deduct /20% Deduct /20% Deduct /20% Minor Surgery in Office Office Copay Deduct /20% Office Copay Deduct /20% Hospital Services Deduct /20% Deduct /20% Deduct /20% Deduct /20% Urgent Care $50 Deduct /20% $50 Deduct /20% Emergency Room $150 Deduct /20% $150 Deduct /20% Pharmacy $4/$25/$45 Deduct /20% $4/$25/$45 Deduct /20% Vision Hardware Not covered Not covered Not covered Not covered HSA $1,237.20 $1,237.20 Lifetime Maximum Unlimited Unlimited Unlimited Unlimited Difference 0% K J A P' PPO Plan Date Subs Medical Pharmacy Combined Medical Claims Claims Per Sub Per Month Total Administration Total Cost Stop -loss Credits Net Costs County Budgeted January-14 778 $141,278.45 $68,599.76 $209,878.21 $269.77 $104,360.92 $314,239.13 $0.00 $314,239.13 $634,038.88 February -14 776 $291,097.08 $102,181.31 $393,278.39 $506.80 $104,092.64 $497,371.03 $0.00 $497,371.03 $632,408.96 March -14 776 $625,686.29 $136,454.90 $762,141.19 $982.14 $104,092.64 $866,233.83 $134,831.00 $731,402.83 $632,408.96 April -14 777 $419,131.65 $154,741.65 $573,873.30 $738.58 $104,226.78 $678,100.08 $125,351.00 $552,749.08 $633,223.92 May -14 779 $401,845.21 $152,229.33 $554,074.54 $711.26 $104,495.06 $658,569.60 $13,128.00 $645,441.60 $634,853.84 June-14 780 $460,061.79 $151,610.53 $611,672.32 $784.20 $104,629.20 $716,301.52 $44,024.00 $672,277.52 $635,668.80 July-14 776 $544,000.00 $280,000.00 $824,000.00 $1,061.86 $104,092.64 $928,092.64 $10,944.00 $917,148.64 $632,408.96 Total 5,442 $2,883,100.47 $1,045,817.48 $3,928,917.95 $721.96 $729,989.88 $4,658,907.83 $328,278.00 $4,330,629.83 $4,435,012.32 HSA Plan Date Subs Medical Pharmacy Combined Medical Claims Claims Per Sub Per Month Total Administration Total Cost Stop -loss Credits Net Costs County Budgeted January-14 201 $17,241.99 $265.02 $17,507.01 $87.10 $26,962.14 $68,187.15 $0.00 $68,187.15 $181,308.03 February -14 204 $73,040.73 $1,773.57 $74,814.30 $366.74 $27,364.56 $126,250.86 $0.00 $126,250.86 $184,014.12 March -14 198 $232,234.95 $1,114.45 $233,349.40 $1,178.53 $26,559.72 $283,273.12 $0.00 $283,273.12 $178,601.94 April -14 208 $31,793.11 $2,077.61 $33,870.72 $162.84 $27,901.12 $86,315.84 $0.00 $86,315.84 $187,622.24 May -14 206 $79,143.40 $2,603.32 $81,746.72 $396.83 $27,632.84 $133,687.56 $0.00 $133,687.56 $185,818.18 June-14 204 $37,252.57 $2,929.53 $40,182.10 $196.97 $27,364.56 $91,618.66 $0.00 $91,618.66 $184,014.12 July-14 205 $80,909.00 $3,891.00 $84,800.00 $413.66 $27,498.70 $136,488.70 $0.00 $136,488.70 $184,916.15 Total 1,426 $551,615.75 $14,654.50 $566,270.25 $397.10 $191,283.64 $925,821.89 $0.00 $925,821.89 $1,286,294.78 Combined Date Subs Medical Pharmacy Combined Medical Claims Claims Per Sub Per Month Total Administration Total Cost Stop -loss Credits Net Costs County Budgeted January-14 979 $158,520.44 $68,864.78 $227,385.22 $232.26 $131,323.06 $382,426.28 $0.00 $382,426.28 $815,346.91 February -14 980 $364,137.81 $103,954.88 $468,092.69 $477.65 $131,457.20 $623,621.89 $0.00 $623,621.89 $816,423.08 March -14 974 $857,921.24 $137,569.35 $995,490.59 $1,022.06 $130,652.36 $1,149,506.95 $134,831.00 $1,014,675.95 $811,010.90 April -14 985 $450,924.76 $156,819.26 $607,744.02 $617.00 $132,127.90 $764,415.92 $125,351.00 $639,064.92 $820,846.16 May -14 985 $480,988.61 $154,832.65 $635,821.26 $645.50 $132,127.90 $792,257.16 $13,128.00 $779,129.16 $820,672.02 June-14 984 $497,314.36 $154,540.06 $651,854.42 $662.45 $131,993.76 $807,920.18 $44,024.00 $763,896.18 $819,682.92 July-14 981 $624,909.00 $283,891.00 $908,800.00 $926.40 $131,591.34 $1,064,581.34 $10,944.00 $1,053,637.34 $817,325.11 August -14 September -14 October -14 November -14 December -14 Total 1 6,868 1$3,434,716.221$1,060,471.981 $4,495,188.20 $654.51 $921,273.52 $5,584,729.72 $328,278.00 $5,256,451.72 $5,721,307.10 Change 101.08% $464,855.38 Renewal Expectation 10 Orange County Government Subscribers Total Claims Stop Loss Credits Net Claims HSA August -13 1,012 $609,311.64 $0 $609,311.64 $21,341.70 September -13 1,006 $494,158.67 $0 $494,158.67 $21,341.70 October -13 1,013 $636,751.28 $0 $636,751.28 $21,754.10 November -13 1,016 $946,271.22 $0 $946,271.22 $21,857.20 December -13 1,015 $631,855.00 $0 $631,855.00 $21,857.20 January -14 979 $614,054.44 $0 $614,054.44 $23,718.00 February -14 980 $685,672.00 $0 $685,672.00 $24,072.00 March -14 974 $995,490.59 $134,831 $860,659.59 $23,364.00 April -14 985 $607,744.02 $125,351 $482,393.02 $24,544.00 May -14 985 $635,821.26 $13,128 $622,693.26 $24,308.00 June -14 984 $651,854.42 $44,024 $607,830.42 $24,072.00 July -14 981 $908,800.00 $10,944 $897,856.00 $24,190.00 Total 11,930 $8,417,784.53 $328,278.00 $8,089,506.53 $252,229.90 Self- funded Calculation Of the 13% increase, Care Reform 5 %. Health is responsible for Current PPO Plan Design 2015 Renewal Claims - Without Benefit Change $8,089,507 Trend 2015 -8% 111.30% Trended 2015 Claims $9,003,621 Administration $495,095 Stop Loss Insurance $1,276,868 PPACA - Fee for Comparative Effectiveness Research Agency $3,188.00 PPACA - Transitional Reinsurance Fee - 2014 - 2016 $72,621.96 Copays Accumulate to Out of Pocket Maximum - 5% $450,181.04 HSA Cost - $1,416 $288,864.00 Clinic Costs $0.00 2015 Cost $11,590,439 Current Contribution $9,938,644 HSA Contribution Budget - $1,416 $288,864 Total Contribution for 2014 $10,227,508 Percentage Change over 2014 113.33% U., J W 5 UnitedHealthcare 100K/12/12/120% 2014 UnitedHealthcare 125K/Paid/12/120% 2015 - 6 Month Renewal Current Renewal: Option 1 Current POS Current HSA Current POS Current HSA In- Network In- Network In- Network In- Network Primary Care Physician Visits $20 Deduct /20% $20 Deduct /20% Specialist Physician Visits $40 Deduct /20% $40 Deduct /20% Preventive Care 100% 100% 100% 100% Deductible $500 $1,500 $500 $1,500 Deductible - Family Maximum $1,500 $3,000 $1,500 $3,000 Out of Pocket Limit (includes deductible) $1,500 $3,500 $1,500 $3,500 Out of Pocket Limit - Family Max $4,500 $5,000 $4,500 $5,000 Radiology Ded uct /20% Ded uct /20% Ded uct /20% Ded uct /20% Minor Surgery in Office Office Copay Deduct /20% Office Copay Deduct /20% Hospital Services Deduct /20% Deduct /20% Deduct /20% Deduct /20% Urgent Care $50 Deduct /20% $50 Deduct /20% Emergency Room $150 Deduct /20% $150 Deduct /20% Pharmacy $4/$25/$45 Deduct /20% $4/$25/$45 Deduct /20% Vision Hardware Not covered Not covered Not covered Not covered HSA $1,416.00 $1,416.00 Lifetime Maximum Unlimited Unlimited Unlimited Unlimited Change N/A 13% POS HSA POS HSA County Employee County Employee County Employee County Employee Change 115.50% 100.00% 115.50% 100.00% Employee Only $631.18 $0.00 $628.15 $0.00 $729.01 $0.00 $725.51 $0.00 Employee and Spouse $922.61 $409.19 $922.61 $271.80 $1,065.61 $409.19 $1,065.61 $271.80 Employee and Children 1 $792.62 1 $229.90 $792.62 $151.82 $915.48 $229.90 $915.48 $151.82 Employee and Family 1 $1,158.71 1 $734.83 $1,158.71 $489.74 $1,338.31 $734.83 $1,338.31 $489.74 5 J 19 0 UnitedHealthcare 100K/12/12/120% 2014 UnitedHealthcare 125K/Paid/12/120% 2015 - 6 Month Renewal Current Renewal: Option 2 Current POS Current HSA Current POS Current HSA In- Network In- Network In- Network In- Network Primary Care Physician Visits $20 Deduct /20% $25 Deduct /20% Specialist Physician Visits $40 Deduct /20% $50 Deduct /20% Preventive Care 100% 100% 100% 100% Deductible $500 $1,500 $500 $1,500 Deductible - Family Maximum $1,500 $3,000 $1,500 $3,000 Out of Pocket Limit (includes deductible) $1,500 $3,500 $1,500 $3,500 Out of Pocket Limit - Family Max $4,500 $5,000 $4,500 $5,000 Radiology Deduct /20% Deduct /20% Deduct /20% Deduct /20% Minor Surgery in Office Office Copay Deduct /20% Office Co pay Deduct /20% Hospital Services Deduct /20% Deduct /20% Deduct /20% Deduct /20% Urgent Care $50 Deduct /20% $50 Deduct /20% Emergency Room $150 Deduct /20% $150 Deduct /20% Pharmacy $4/$25/$45 Deduct /20% $4/$45/$60 Deduct /20% Vision Hardware Not covered Not covered Not covered Not covered HSA $1,416.00 $1,416.00 Lifetime Maximum Unlimited Unlimited Unlimited Unlimited Change N/A 9% POS HSA POS HSA County Employee County Employee County Employee County Employee Change 111.00% 100.00% 111.00% 100.00% Employee Only $631.18 $0.00 $628.15 $0.00 $700.61 $0.00 $697.25 $0.00 Employee and Spouse $922.61 $409.19 $922.61 $271.80 $1,024.10 $409.19 $1,024.10 $271.80 Employee and Children $792.62 $229.90 $792.62 $151.82 $879.81 $229.90 $879.81 $151.82 Employee and Family $1,158.71 $734.83 $1,158.71 $489.74 $1,286.17 $734.83 $1,286.17 $489.74 0 L Recommendations The 2015 Plan Year renewal options: 20 Allow the County to transition to a fiscal year plan, which aligns with budget planning. The options ensure that the employees don't have a premium increase for the first 6 months of the plan yea r. Gives the County six additional month of claims to review in preparation for the new 2015 — 2016 plan yea r. 21 Mark //I limploy" Q�woeMs