Library Employees

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2011-2012 Benefits Summary Booklet

Premium Pre-Tax Plan

All core benefit premiums, except dependent life insurance are deducted from an employee's gross income before taxes are calculated. The amount paid for benefits is free from federal income tax and social security tax, thus increasing an employee's take home pay. Section 125 of the Internal Revenue Code governs premium pre-tax plans, and as a result, changes to benefit elections can only be made at the time of employment, during open enrollment or as a result of a qualified life-style event. All employees are automatically enrolled in this plan.

Flexible Spending Accounts

An employee can open a Flexible Spending Account (FSA) for work-related, dependent care and/or for medical expenses, which are not reimbursed by insurance. The employee designates how much he or she wants to contribute to a Flexible Spending Account (FSA). That amount is automatically deducted from twenty-four of the employee's twenty-six pay periods and deposited to an account. The amount the employee elects to set aside is not subject to federal income tax or social security tax.

A new employee may elect to participate when enrolling for benefits and will be effective the first of the month following one month of employment or any active employee may elect to participate during open enrollment in July, for an effective date of October 1.

How does the FSA work?

When the employee incurs an eligible expense, a request for reimbursement is submitted along with original receipts or Explanation of Benefits (EOB) to the third party administrator, TASC.  TASC then mails a reimbursement check directly to the employee's home or direct deposits the reimbursement amount. There is also a flex convenience card that a member can use to pay for expenses. Receipts must be kept in case they are requested by TASC for verification. The convenience card is set up to allow for the card to be used to pay for certain coded expenses, with a pre-determined limit. This will allow participants the benefit of using the medical spending without having to pay the provider and then file for reimbursement. Instead you will just use the convenience card and the money will be deducted from the amount you elected to set aside at the start of the plan year.

The Alachua County Library District's plan year runs from October 1 of each year until September 30 of the following year. A new employee's plan year runs from their effective date of coverage until September 30. Expenses must be incurred during this time-frame in order to be eligible for reimbursement. The employee has until December 31 to file for reimbursement. Flexible spending accounts are governed by Section 125 of the Internal Revenue Code and any funds set aside for a plan year must be used during that plan year. Any funds not used are forfeited by the employee. The unused funds are returned to the general fund of the Alachua County Library District, that's why it is important to accurately estimate the amount of your reimbursable expenses.

Alachua County has adopted the IRS grace period which allows participants an additional 2 and a half months after the end of the plan year to incur expenses that can be applied to the prior year's balance. This applies to the medical spending account only.

The employee must designate a new annual spending amount each year at open enrollment if he or she is interested in continuing in the flexible spending program. If a new amount is not designated by the employee, the spending account does not continue into the next benefit year.

A qualified life-style change allows the employee to increase or decrease the designated annual amount or to enroll or discontinue.

Medical Spending Account

The medical spending account is used for medical expenses for you and your dependents that are medically necessary, and not covered by the group health insurance. The maximum amount to be set aside for the medical spending account each fiscal year is $5,000 and the minimum is $240. The medical spending account functions like a line of credit, the entire amount is available at the beginning of the plan year and an employee may file for reimbursement of eligible expenses as soon as the plan year begins. The plan year is October 1 to September 30, expenses must be incurred during this time each year in order to be eligible for reimbursement. A new employee's plan year runs from their effective date of coverage until September 30.

The Alachua County Library District is required to notify a participating employee of his or her rights to continue participation in the Medical Spending Account for the remainder of the plan year.

Some examples of eligible expenses include:

• Doctor co-payments
• Eye exams, eyeglasses, contact lenses and supplies
• Hearing aids
• Prescription drug co-payments,
• Dental work
• Orthodontic work
• Dentures
• Deductibles and coinsurance
• Acupuncture
• Chiropractors

Cosmetic medical procedures are generally not covered. An employee may refer to the Summary Plan Description. You may also refer to IRS publication 502 for additional information. This publication is available at the local Internal Revenue Service office or online at the IRS website.

Dependent Care Account

A dependent care reimbursement account helps pay for child care expenses so that an employee may work. The dependent care account functions like a checking account, you can only claim reimbursement for up to the amount that is deposited in your account. The maximum amount able to be set aside each year is $5,000 and the minimum is $240.

Before enrolling in the Flexible Spending Account for dependent care, an employee needs to compare the income tax credits that are available. An employee will generally reduce the amount of taxes paid by enrolling in the Library District's dependent care reimbursement plan if;

• The enrollee files on income tax form 1040 EZ
• The enrollee and spouse file taxes as "married, filing separately."

Qualifying Dependents for Purpose of a Dependent Care Account

A qualifying dependent is any person who lives in the employee's home and for whom the employee must provide care while the employee is working. Qualifying dependents may be, but are not limited to:

• child under 13 years of age
• a disabled person
• parent

If the employee is divorced or legally separated and the dependent lives with the employee, the employee is entitled to claim work-related child care expenses. This is true even if the employee is not claiming the dependent as an exemption on his or her tax return.

Qualified Expenses

Qualified expenses are expenses for the care of qualifying dependents so the participant and or the spouse can work, look for work, or attend school. The expenses include those paid to:

• a licensed day care center
• after school or summer programs
• an individual who provides care in his or her home
• a licensed practical nurse or assisted-care facility for an adult

An employee may refer to the Summary Plan Description. You may also refer to IRS Publication 503, "Child and Dependent Care Expenses" for additional information. This publication is available at the local Internal Revenue Service office or online at http://www.irs.gov/publications/p503/index.html.

Health Insurance

The Alachua County Library District offers BlueOptions 03766, a PPO option under a self insured health insurance plan administered by Blue Cross Blue Shield of Florida. A new employee is eligible for coverage under the Library District's group health insurance plan, the 1st day of the month, following one month of employment with the Alachua County Library District. An active employee may enroll themselves or their eligible dependents during open enrollment or within 30 days of a qualified life-style change.

An employee may decline to be covered by the Alachua County Library District's health insurance plan. If the employee decides to enroll, there are three levels of coverage; employee only, employee, plus one dependent and employee, plus two or more dependents. The District pays 85% of the employee only coverage and 70% of the employee, plus one or family coverage.

BlueOptions 03766 - PPO

Blue Cross Blue Shield's BlueOptions 03766 is the PPO option plan available to employees. Employees and their dependents who are covered by the PPO may access any doctor without authorization by BCBS. Medical care may be provided by in-network or out-of-network providers. If care is provided in network the member is responsible for the appropriate copayment. If a member receives treatment outside the network Blue Options pays 50% of the cost after the deductible has been met.

 

Value Added Programs

Blue365 is a discount plan offered by Blue Cross Blue Shield, and currently offers programs including discounts on LASIK eye surgery, vision care, hearing exams and hearing aids, gym memberships, Jenny Craig weight loss and mail order contacts lens. 

Care Consultants offers free advice and support to help members manage their health needs and control their total costs.  Their toll free number is 1-888-476-2227.

Health Dialog provides a resource for medical information, free educational materials, and most importantly, the ability to talk to a Health Coach at anytime to discuss personal health issues. The toll free number is 1-877-789-2583.

MyBlueService is Blue Cross Blue Shield's self service website for members. It gives members the ability to:

• Check Claims status
• Check Flexible Spending Account balance
• Request refills via PrimeMail Pharmacy
• Request ID cards and benefit booklets
• View and change address
• Web Chat Feature: Receive real-time online help with login or technical problems
• Update Other Insurance Information
• Search provider directories
• Submit general inquiries
• Download forms and search Frequently Asked Questions

Care Away from Home

Within the United States

BlueChoice and BlueOptions Plans: When you're outside the State of Florida and need healthcare, pull out your ID card and call BlueCard Access at 1-800-810-BLUE (2583) for information on the nearest BlueCard PPO doctors and hospitals.

Outside the United States

If a member is planning a trip or is traveling outside the U.S., the member calls the BlueCard Worldwide Service Center at 800-810-BLUE (2583) for available providers. The BlueCard Worldwide Service Center provides information on local doctors and hospitals available in the members travel destination. General BlueCard Worldwide information is also available online.

If a member is traveling or living outside the U.S. and requires medical attention, the member calls the BlueCare Access line at 800-810-BLUE (2583). A medical assistance coordinator, in conjunction with a nurse, will facilitate hospitalization or make an appointment with a physician.

Pharmacy Benefit

Cost for prescription medications continues to soar with direct consumer advertising and introduction of new medicines. With direct consumer advertising comes the need to provide better employee education concerning prescription medications and the cost associated with them. The Library District moved to a three-tier pharmacy plan to encourage discussion between the employee, doctor and pharmacist.

Retail Pharmacy for 30-day Supply

The prescription drug plan is a three-tiered plan. The co-payments are for a 30 day supply of a medication from a participating pharmacy. The co-payment for a generic medication is $7, a Blue Cross Blue Shield preferred name brand medication is $30 and a non-preferred name brand medication is $45.  There is a $100 calendar year deductible for non generic medications.

90 Day Retail Pharmacy Benefit

Blue Cross Blue Shield offers a 90 day retail pharmacy benefit. This benefit benefit allows for the purchase of a 90-day supply of a maintenance medication for a 60 day co-payment. A maintenance medication is a drug which is prescribed for regular consumption, for a prolonged period of time, such as high blood pressure medication. An employee must get his or her doctor to write a prescription for a 90-day supply of the medication. The employee can then take the the prescription to any participating retail pharmacy location to be filled. The pharmacy will let you know how refills can be ordered.

	Retail - 30 day supply	Retail - 90 day supply
Generic	$7.00	$14.00
$100 calendar year deductible for non generic medication
Preferred name brand	$30.00	$60.00
Non-preferred name brand	$45.00	$90.00

Life Insurance

The Alachua County Library District offers a core package which includes basic term life, with accident death and dismemberment (AD&D), short term disability and long term disability through Florida Combine Life. Election of life insurance coverage at the time of initial employment, is the only time issue of coverage is guaranteed. If coverage is not elected at that time, completion of an evidence of medical insurability form is required with review by the underwriters at Florida Combined Life and determination of insurability.

Basic Term Life with Accidental Death And Dismemberment (AD&D)

Basic life insurance is offered in the amount of an employee's annual salary rounded to the next highest thousand. The minimum coverage offered is $10,000 and the maximum is $40,000. The premium is $0.30 per $1000 per pay period. The Library district pays 80% of the premium.

Example $10,000 Annual Salary

District pays $0.264/1000 = $2.64/month

Employee pays $0.066/1000 = $0.66/month

Short-Term Disability Coverage

Short term disability pays a benefit when an employee is unable to work due to an accident or illness. The benefit for short term disability begins on the 8th day of disability, the maximum benefit period is 26 weeks. Short term disability pays for non-work related disabilities only. Disabilities due to normal pregnancy is covered as any other illness. The benefit is 60% of weekly salary to a maximum of $350. The premium is $0.55 per $10.00 of covered weekly payroll.

Example $639.61 Monthly Salary (20 hours/week @ $7.38/hour)

District pays $3.90/month

Employee pays $0.97/month

Long-Term Disability Coverage

Long term disability begins after 180 days from date of disability, the benefits is 60% of monthly salary up to $6,000 per month. The premium is $0.58 per $100.00 of covered monthly payroll up to a maximum of $6000.

Example: $639.61 Monthly Salary (20 hours/week @ $7.38/hour)

District pays $2.97/month

Employee pays $0.74/month

Supplimental Life Insurance

Supplemental life insurance is available and includes supplemental accidental death and dismemberment. The employee pays 100% of the premium which is based on both salary and age.

AGE	MONTHLY RATE/$1,000
Less than 30	$0.13
30 but less than 35	$0.16
35 but less than 40	$0.16
40 but less than 45	$0.25
45 but less than 50	$0.36
50 but less than 55	$0.59
55 but less than 60	$0.93
60 but less than 65	$1.17
65 but less than 70	$1.98
70 and older	$2.49

Dependent Life Coverage

Dependent life coverage is coverage for an employee's spouse and dependent children. The premium is 100% employee paid, there are two levels offered based on an employee's salary. Dependent life insurance benefit cannot exceed 50% of your basic life and supplemental life insurance amount combined. The employee is the beneficiary for dependent life coverage.

Salary range of $10,000 to $20,000

1. Premium of $1.25/month

2. Spouse benefit - $5,000

3. Child(ren) benefit (14 days or older) - $2,000

Salary range of $20,000 +

1. Premium of $2.11/month

2. Spouse benefit - $10,000

3. Child(ren) benefit (14 days or older ) -$5,000

Dental Insurance

The Alachua County Library District offers 3 dental plan options through Florida Combined Life. The District pays 80% of the single rate for each plan. Dental insurance models are very different than health insurance models and should not be compared. Rarely do dental plans pay 100% of the expenses for dental care. Employees incur a larger share of the expenses. Dental Plan Comparisons

Blue Dental Care (DHMO) PS220

• Must choose a plan dentist to provide dental care
• Focus is on preventative dental care
• No pre-existing condition exclusion
• No claim forms to file
• No deductibles
• No annual maximums
• Listed dental codes have co-pays
• Unlisted dental codes 25% discount
• Adult and children orthodontia benefits
• Can change dentists by calling member services
• There is no out of network benefit

There are two PPO options - standard and high, the PPO plans allow you to receive benefits from any licensed dentist. Both the standard and the high option has a preferred network, but you may visit a dentist in or out of the network. The provider directory can be viewed at www.bcbsfl.com You, or your dentist, will file a claim form and be reimbursed for services according to a pre-determined percentage basis.

BlueDental Choice PPO - High Option

In Network reimbursement

• Preventative Services - 100% of allowed amount (no deductible)
• Oral Exams, Cleanings, Bitewing x-rays
• Basic Services - 85% of allowed amount
• Extractions, Root Canals, Periodontal Scaling, etc.
• Major Services - 55% of allowed amount
• Crowns, Bridges, Dentures, etc.
• In network dentists can not bill more than the allowed amount
• Out of Network reimbursement
  • Preventative Services - 100% of allowed amount (no deductible)
  • Basic Services - 80% of allowed amount
  • Major Services - 50% of allowed amount
  • Out of network dentists can bill in excess of the allowed amount
  • $50 Individual/$150 Family annual deductible
  • Plan year maximum - $1,500 per covered person
  • Orthodontia benefit - Children to age 19
  • 12 month waiting period may apply to orthodontia

BlueDental Choice PPO - Standard Option

• In Network reimbursement
• Preventative Services - 100% of allowed amount (no deductible)
  • Oral Exams, Cleanings, Bitewing x-rays
• Basic Services - 80% of allowed amount
  • Extractions, Root Canals, Periodontal Scaling, etc
• Major Services - 50% of allowed amount
• Crowns, Bridges, Dentures, etc.
• In network dentists can not bill more than the allowed amount
• Out of Network reimbursement
  • Preventative Services- 80% of allowed amount (no deductible)
  • Basic Services - 60% of allowed amount
  • Major Services - 40% of allowed amount
• Out of network dentists can bill in excess of the allowed amount
• $50 Individual/$150 Family annual deductible
• Plan year maximum - $1,000 per covered person
• No Orthodontia benefit

Florida Combined Life Dental Premiums

	Biweekly		Monthly
BlueDental Care PS220	Emp	Library	Emp	Library
Emp. Only	$1.31	$5.26	$2.62	$10.52
Emp. + 1	$6.04	$5.26	$12.08	$10.52
Emp. + 2 or more	$11.49	$5.26	$22.98	$10.52
BlueDental Choice PPO - High	Emp	Library	Emp	Library
Emp. Only	$2.69	$10.76	$5.38	$21.52
Emp. + 1	$14.64	$10.76	$29.28	$21.52
Emp. + 2 or more	$25.40	$10.76	$50.80	$21.52
BlueDental Choice PPO - Standard	Emp	Library	Emp	Library
Emp. Only	$2.13	$8.51	$4.26	$17.02
Emp. + 1	$9.72	$8.51	$19.44	$17.02
Emp. + 2 or more	$18.22	$8.51	$36.44	$17.02

Vision Insurance

A pre-paid vision insurance plan is offered through Humana/Compbenefits. The premiums are 100% employee paid. A member will receive an eye exam every 12 months ($10 co-payment), new lenses every 12 months and new frames every 24 months ($15 co-payment). Add-ons, such as special coatings, that are not medically necessary will have additional costs. A member must see a participating provider, the provider directory can be viewed online at the Humana/Compbenefits website.

	Biweekly	Monthly	Annually
Emp. Only	$3.09	$6.18	$ 74.16
Emp. + child/children	$7.75	$15.50	$186.00
Emp. + spouse	$6.18	$12.36	$148.32
Emp. + family	$10.84	$21.68	$260.16

Open Enrollment

The Alachua County Library District has an annual Open enrollment for group health, dental, vision and flexible spending accounts. This is a time when County employees may enroll, drop, change or add coverage. Open enrollment is held each year during July and changes made during open enrollment are effective October 1.

Eligible Dependents

Dependents are eligible for coverage as follows:

*Your lawful spouse, or domestic partner (must meet criteria and complete affidavit),

*your child, newborn child, stepchild, legally adopted child, or a child for whom you have been court-appointed as legal guardian or legal custodian, who is under 19 years of age. Eligibility will automatically terminate at the end of the calendar year the dependent has his/her 19th birthday, or will extend:

*until the end of the calendar year in which the child reaches age 25, if the child is dependent on you for support and is a full-time or part-time student, or has established residence with you,

*for health insurance only, a child until the end of the calendar year in which they turn 26

*a grandchild is covered, from birth until the age of 18 months, only if the parent is your qualified dependent and the grandchild and the child are residing with you and are dependent on you for support,

*your children, who due to a disability, are incapable of self-support.

Life Style Changes

New employees may enroll in any benefit plan for which they are eligible provided they make the election within their eligibility period. All employees may make changes during open enrollment. The IRS rules regulating pre-tax premium plans do not allow for changes to be made to benefits elections with out a qualified life style event. Changes must be made within 30 days of the event. The following events are some but not necessarily all qualified life style changes.

• Birth, placement for adoption
• Marriage
• Death
• Divorce
• Dependent starting a new job
• Dependent terminating a job
• Reduction of work hours
• Moving outside HMO service area
• Dependent's open enrollment period with significant financial impact
• Dependent losing eligibility

If you experience a qualified event you must contact Risk Management and complete the necessary paperwork and provide the supporting documentation. The paperwork must be completed within 30 days of the event. If more than 30 days have passed you will have to wait until the next open enrollment period to make the change to your coverage.

Employee Assistance Program

Alachua County Library District Employees can access the Employee Assistance Program (EAP) through Bradman Unipsych at 1-800-272-3626. The employee assistance program is a confidential counseling and referral service available to Library District employees and can be used to deal with any problem an employee may be facing, such as grief, divorce, financial problems, work issues, marital conflicts, children, etc. The plan allows for up to five free visits per plan year (October 1 - September 30).

Supplemental Retirement Plans

The Alachua County Library District offers tax deferred savings plans, called 457 plans which an employee may save salary generated income through payroll deduction. ICMA and Nationwide Retirement Solutions are the two companies that offer these benefits for employees. The Library District also offers a Roth IRA through payroll deduction through ICMA.

Deferred Compensation Plans (457)

Employees may enroll in these plans any time during the year. The 457 plans allow an employee to defer up to a dollar limit in effect for that year (see table below)

Year	Normal Contribution Limit	Over 50 catch up
2011	$16,500	$5,500
2012	$17,000	$5,500

The money invested, as well as the earnings are able to grow on a tax-deferred basis. The employee pays the taxes when he or she withdraws the money at the time of retirement or when separating from service. There is no penalty for withdrawal at any age.

A strictly defined Internal Revenue Code provision in the deferred compensation plan allows withdrawals in the event of an unforeseen emergency. Deferred compensation is for retirement purposes. Its tax-deferred privileges are granted because funds are not readily available to the participant. An unforeseeable emergency is defined as a severe financial hardship created by; a sudden and unexpected illness or accident to the participant or his or her dependent, loss of property due to casualty, or other similar, equally severe and unforeseeable circumstances beyond the participant's control. All withdrawals must be approved by the County Manager prior to disbursement.

Roth IRA

Payroll Deduction Roth IRA

A Roth IRA allows an employee to invest up to $ 5,000 per year on an after-tax basis, with an additional $1,000 allowed if over age 50. Investments grow tax free, provided contributions are not withdrawn until they have been in the account for 5 years and the employee is 59yrs or older. Since contributions are made with after-tax dollars they are accessible at any time.

The Payroll Roth IRA offers the following benefits:

• Dollar cost averaging through regular contributions
• Interest and earnings on contributions are always tax-deferred
• Earnings are tax-free at the time of withdrawal*
• Contributions are allowed after age 70