Loading...
HomeMy WebLinkAboutO-2004-2781-C Passed A REQUEST FOR CITY COUNCIL AGENDA ITEM Agenda Date Requested: 10-1-06 Appropriation Requested By: ~\..s Rohert Swanagan Source of Funds: Medical Fund Department: HUn:lllA R.e~Qun~e~ Account Number: 014-6144-515-6061 Report: Resolution: Ordinance: x Amount Budgeted: Exhibits: Ordinance 2004-2781 Amount Requested: Exhibits: Budgeted Item: YES NO Exhibits: See ll~low SUMMARY & RECOMMENDATION A. This amendment to Ordinance 2004-2781 would update the language to Exhibit A-5 Premiums to read: The Total Plan Cost is the Total annual dollar allocated each year by budget as approved by City Council for the City of La Porte for Health Insurance for each employee, including employee and employer contributions. This ordinance also includes language incorporating the Chapter In recommendations (except item E Recruitment Incentives) 1. Backup E-mail from Clark Askins B. Copy of Hilb Rogal & Hobbs information in reference to prior 172 Board Materials 1. Current retiree insurance cost over 65 years 2. Current retiree insurance cost under 65 years 3. New Hires calculations C. Language clarification: Disability Eligibility Requirements D. Councilmember question: "If an employee has 80 points and has worked 30 years that they pay the same amount as an activelcurrent employee. What would the cost be?" E. Recruitment Incentives F. Hilb Rogal Hobbs New Schedules, Retiree cost freeze ! Action Required by Council: Amend Ordinance 2004-2781 authorizing change in language which defines Premium cost allocated by the City of La Porte each year. City Council needs to take action on remaining Chapter In.recommendation from 8/10106 meeting which are Recruitment Incentives and provide directions on item F. Retiree Costs. ORDINANCE NO. 2004-2781-C AN ORDINANCE ADOPTING AN AMENDMENT TO THE CITY OF LA PORTE EMPLOYEE POLICIES HANDBOOK BY AMENDING SECTION 9A, "RETIREE MEDICAL COVERAGE"; PROVIDING FOR THE TERMS AND CONDITIONS OF RETIREE MEDICAL COVERAGE; PROVIDING AN EFFECTIVE DATE OF SAID AMENDMENT; CONTAINING A SEVERABILITY CLAUSE; FINDING COMPLIANCE WITH THE OPEN MEETINGS ACT; AND PROVIDING AN EFFECTIVE DATE HEREOF. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LA PORTE: Section 1. The City of La Porte Employee Policies Handbook is hereby amended, by amending Section 9A, "Retiree Medical Coverage", as shown on Exhibit A attached hereto, incorporated by reference herein, and made a part hereof for all purposes. Section 2. If any provisions, section, subsection, sentence, clause, or phrase of this ordinance or amendment of the City of La Porte Employee Policies Handbook hereby adopted, or the application of same to any person or set of circumstances is for any reason held to be unconstitutional, void or invalid, the validity of the remaining portions of this Ordinance or their application to other persons or sets of circumstances shall not be affected thereby, it being the intent of the City Council in adopting this new Ordinance that no portion hereof or provision or regulation contained herein shall become inoperative or fail by reason of any constitutionality, voidness or invalidity of any other portion hereof, and all provisions of this Ordinance are declared to be severable for that purpose. Section 3. The City Council officially finds, determines, recites and declares that a sufficient written notice of the date, hour, place and subject of this meeting of the City Council is posted at a place convenient to the public at the City Hall of the city for the time required by law preceding this meeting, as required by the Chapter 551, Tx. Gov't Code; and that this meeting has been open to the public as required by law at all times during which this ordinance and the subject matter thereof has been discussed, considered and formally acted upon. The City Council further ratifies, approves and confirms such written notice and the contents and posting thereof. Section 4. Except as amended by this ordinance, Section 9A, "Retiree Medical Coverage", of the City of La Porte Employee Policies Handbook, shall remain in full force and effect. Section 5. This Ordinance shall be effective from and after its passage and approval, and it is so ordered. Passed and Approved this ~ day of Q,fohe ( ,2006. CITY OF LA PORTE By: ~t,:V~ Alton E. Porter, Mayor ATTEST: Lf!I (1Jd ~ e<1P1/ Martha Gillet, City Secretary APPROVED: ~~ 7. /Wri/~ Clark T. Askins, Assistant City Attorney (j;ffoecJcJ vef5fotJ eA-f,S-eJ tr-f COlA. n ~i(" ~O/~ It'" '-11l./! Exhibit A O~1 me6h'~ /o/"/Of, 9 A Retiree Medical Coverage 1. The following persons are eligible for retiree medical coverage: A. Present retirees of the City of La Porte receiving retirement annuities as a qualified annuitant under the Texas Municipal Retirement System, who have retired in accordance with the City of La Porte Employee Policies Handbook; and were employed by the City of La Porte at the time of their retirement. Retirees re-employed after retirement from the City of La Porte that have employer sponsored health care coverage available through the new employer may not continue health coverage with the City of La Porte, except for those with 30 years or more tenure with the City of La Porte. If an employee works 30 years or more with the City of La Porte they may maintain the City of La Porte sponsored health plan as secondary, while working for a new employer offering a health Ian 0 tion. All a licable costs of the plan will still a I. . Retirees who are self- employed are eligible for medical coverage, but occupational illnesses or injuries shall not be covered. Annual contributions by retirees to the health plan will be based on current active employee/dependent rates. B. City employees who retire from the City of La Porte employment on or before December 31,2005, as a qualified annuitant under the Texas Municipal Retirement System; who retire in accordance with the City of La Porte Employee Policies Handbook; who complete at least 10 years of service with the City of La Porte, and are currently employed by the City of La Porte at the time of their retirement. Retirees re- employed after retirement from the City of La Porte that have employer sponsored health care coverage available through the new employer may not continue health coverage with the City of La Porte, except for those with 30 years or more tenure with the City of La Porte. If an employee works 30 years or more with the City of La Porte they may maintain the City of La Porte sponsored health plan as secondary, while working for a new employer offering a health plan 0 tion. All ap licable costs of the plan will still a ly. Retirees who are self-employed are eligible for medical coverage, but occupational illnesses or injuries shall not be covered. Annual contributions by retirees to the health plan will be based on current active employee/dependent rates. C. City employees who retire from City of La Porte employment on or after January 01,2006 and (1) who have a combination of years of service with the City of La Porte, plus age, totaling 80; and (2) who retire as a qualified annuitant under the Texas Municipal Retirement System; who retire in accordance with the City of La Porte Employee Policies Handbook; who complete at least 20 years of service with the City of La Porte, and are currently employed by the City of La Porte at the time of their retirement. Retirees re-employed after retirement from the City of La Porte that have employer sponsored health care coverage available through the new employer may not continue health coverage with the City of La Porte, except for those with 30 years or more tenure with the City of La Porte, or for retirees re-employed with the City of La Porte. If an employee works 30 years or more with the City of La Porte they may maintain the City of La Porte sponsored health plan as secondar , while workin for a new emplo er offering a health plan option. . All applicable costs of the Plan will still apply. For those retirees who are self-employed, occupational illnesses or injuries shall not be covered. Annual contributions by retirees to the health plan will be based on a cost schedule determined by years of service, as established under Section 5, "Premiums", of this chapter. D. City employees meeting the eligibility requirements for (1) disability retirement under the Texas Municipal Retirement System Act and (2) have been declared permanently disabled under the Social Security Act, and have elected to receive Medicare, Parts A and B, shall be eligible for medical benefits, which shall be secondary to Medicare benefits, provided they have worked for the City of La Porte for ten (10) continuous years at the time of disability determination. Costs associated with retirement under this tier shall be 75% ofthe city cost. 2. The retiree and dependent coverage will be primary for those participants not yet qualified for Medicare. The coverage will be secondary for those retirees and retirees' dependents who are Medicare eligible. The Retiree and dependent coverage will be secondary for Retirees with 30 or more years tenure with the City of La Porte, who have employer sponsored health coverage available through their new employer. If a covered retiree dies, dependents may continue coverage until the earlier of the date the surviving spouse remarries, obtains group insurance, or becomes entitled to Medicare, or until any unmarried children financially dependent upon the covered retiree is 25 years of age. Surviving dependents shall pay the appropriate contribution toward dependent coverage as established in this chapter~ who work for another employer offering health coverage shall not be eligible for retiree health coverage from the City after their subsequent employment ends, re ardless of the length of service with the subsequent emplo er, 4. Retirees who delay their retirement annuity shall not be eligible for retiree health coverage from the City. 5. Premiums: The City of La Porte utilizes a self-funded medical plan so there are no formal premiums paid for health coverage. Each year, during the budget process, an amount is determined for each employee to cover claims and administration of the medical fund. Costs to the retiree, retiring on or after January 01,2006, shall be based on a cost schedule determined b ears of service, At least 20 years of service Retiree pays 60% of city cost + Dependent premiums At least 21 years of service Retiree pays 55% of city cost + Dependent premiums At least 22 years of service Retiree pays 50% of city cost + Dependent premiums At least 23 years of service Retiree pays 45% of city cost + Dependent premiums At least 24 years of service Retiree pays 40% of city cost + Dependent premiums At least 25 years of service Retiree pays 35% of city cost + Dependent premiums At least 26 years of service Retiree pays 30% of city cost + Dependent premiums At least 27 years of service Retiree pays 25% of city cost + Dependent premiums At least 28 years of service Retiree pays 20% of city cost + Dependent premiums At least 29 years of service Retiree pays 15% of city cost + Dependent premiums At least 30 years of service Retiree pays 10% of city cost + Dependent premiums Eligible dependents include: Your lawful spouse who is legally married to and living with you; natural children; stepchildren; children who, before reaching the age of 18, are either adopted by you; or other children for whom you have care, custody and control under court decree. A dependent child must be unmarried and rely on you for primary support and maintenance. De endent children remain eli ible until a e 25. 6. Retirees may not add dependents once retired. There are no qualifying events to add dependents. Dependents may be dropped by written request at any time. 7. Retirees shall pay all required contributions to the City by the 15th of the month of coverage. One annual statement will be mailed to retirees for selection of payment plan: annual, bi-annual, quarterly or monthly. Failure to pay the required contribution will result in termination of the member's participation in the City of La Porte sponsored health plan. Payment delayed beyond 60 days will initiate COBRA notification for continuation of health coverage once the member is terminated from the Plan. IX. RETIREE MEDICAL COVERAGE Exhibit A 9 A Retiree Medical Coverage 1. The following persons are eligible for retiree medical coverage: A. Present retirees of the City of La Porte receiving retirement annuities as a aualified annuitant under the Texas Municipal Retirement System. who have retired in accordance with the City of La Porte Emplovee Policies Handbook: and were emploved bv the City of La Porte at the time of their retirement. Retirees re-emoloved after retirement from the City of La Porte that have emplover soonsored health care coverage available through the new emplover may not continue health coverage with the City of La Porte. exce"t for those with 30 years or more tenure with the City of La Porte. If an em"lovee works 30 years or more with the City of La Porte they may maintain the City of La Porte s"onsored health "Ian as secondary. which workina for a new em"lover offerina a health "Ian o"tion. All a""licable costs of the "Ian will still a""ly. In the case of Retirees that are reemoloved bv a new emolover. and who subseauentlv retire from the new emolover. a one time deferral shall be allowed whereby the retiree may reioin the City of La Porte health alan as a retiree oarticioant. reaardless of age. If a aualifyina retiree carried a soouse as a deoendant at the time of their initial retirement. a retiree who reioins the City of La Porte health olan as a retiree oarticioant under the one time deferral may include their soouse as a deoendant. consistent with allowances made under Federal COBRA law. Retirees who are self-emoloved are eligible for medical coverage. but occuoational illnesses or iniuries shall not be covered. Annual contributions bv retirees to the health plan will be based on current active emplovee/dependent rates. B. City employees who retire from the City of La Porte employment on or before December 31, 2005, as a qualified annuitant under the Texas Municipal Retirement System; who retire in accordance with the City of La Porte Employee Policies Handbook; who complete at least 10 years of service with the City of La Porte, and are currently employed by the City of La Porte at the time of their retirement. Retirees re-employed after retirement from the City of La Porte that have employer sponsored health care coverage available through the new employer may not continue health coverage with the City of La Porte, except for those with 30 years or more tenure with the City of La Porte. If an employee works 30 years or more with the City of La Porte they may maintain the City of La Porte sponsored health plan as secondary, which working for a new employer offering a health plan option. All applicable costs of the plan will still apply. In the case of Retirees that are reemployed by a new employer, and who subsequently retire from the new employer, a one time deferral shall be allowed whereby the retiree may rejoin the City of La Porte health plan as a retiree participant, regardless of age. If a qualifying retiree carried a spouse as a dependant at the time of their initial retirement, a retiree who rejoins the City of La Porte health plan as retiree participant under the one time deferral may include their spouse as a dependant, consistent with allowances made under Federal COBRA law. Retirees who are self-employed are eligible for medical coverage, but occupational illnesses or injuries shall not be covered. Annual contributions by retirees to the health plan will be based on current active employee/dependent rates. C. City emplovees who retire from City of La Porte emplovment on or after January 01. 2006 and (1) who have a combination of years of service with the City of La Porte. plus age. totaling 80: and (2) who retire as a aualified annuitant under the Texas Municipal Retirement System: who retire in accordance with the City of La Porte Emplovee Policies Handbook: who complete at least 20 years of service with the City of La Porte. and are currentlv emploved bv the City of La Porte at the time of their retirement. Retirees re-emploved after retirement from the City of La Porte that have emp/over sponsored health care coverage available through the new emplover may not continue health coverage with the City of La Porte. except for those with 30 years or more tenure with the City of La Porte. or for retirees re- emploved with the City of La Porte. If an emplovee works 30 years or more with the City of La Porte they may maintain the City of La Porte sponsored health plan as secondary. while working for a new emp/over offerina a health plan option. In the case of Retirees that are reemp/oved bv a new emplover. and who subseauentlv retire from the new emp/over. a one time deferral shall be allowed whereby the retiree may reioin the City of La Porte health plan as a retiree participant. reaardless of age. If a aualifvina retiree carried a spouse as a dependant at the time of their initial retirement. a retiree who reioins the City of La Porte health plan as retiree participant under the one time deferral may include their spouse as a dependant. consistent with allowances made under Federal COBRA law. All applicable costs of the Plan will still aDDlv. For those retirees who are self- emDloved. occupational illnesses or iniuries shall not be covered. Annual contributions bv retirees to the health plan will be based on a cost schedule determined bv vears of service. as established under Section 5. "Premiums". of this chaDter. D. City employees meeting the eligibility requirements for (1) disability retirement under the Texas Municipal Retirement System Act and (2) have been declared permanently disabled under the Social Security Act, and have elected to receive Medicare, Parts A and 8, shall be eligible for medical benefits, which shall be secondary to Medicare benefits, provided they have worked for the City of La Porte for ten (10) continuous years at the time of disability determination. Costs associated with retirement under this tier shall be 75% of the city cost. 2. The retiree and dependent coverage will be primary for those participants not yet qualified for Medicare. The coverage will be secondary for those retirees and retirees' dependents who are Medicare eligible. The Retiree and dependant coverage will be secondary for Retirees with 30 or more years tenure with the City of La Porte, who have employer sponsored health coverage available through their new employer, or for retirees reemployed with the City of La Porte, as hereinabove provided. If a covered retiree dies, dependents may continue coverage until the earlier of the date the surviving spouse remarries, obtains group insurance, or becomes entitled to Medicare, or until any unmarried children financially dependent upon the covered retiree is 25 years of age. Surviving dependents shall pay the appropriate contribution toward dependent coverage as established in this chapter.:. 3. Retirees who work for another employer offering health coverage shall not be eligible for retiree health coverage from the City after their subsequent employment ends, regardless of the length of service with the subsequent employer. 4. Retirees who delay their retirement annuity shall not be eligible for retiree health coverage from the City. 5. Premiums: The City of La Porte utilizes a self-funded medical plan so there are no formal premiums paid for health coverage. Each year, during the budget process, an amount is determined for each employee to cover claims and administration of the medical fund. The Total Plan Cost is the Total annual dollar allocated each year by budget as approved by City Council for the City of La Porte for Health Insurance for each employee, including employee and employer contributions. Costs to the retiree. retiring on or after January 01. 2006. shall be based on a cost schedule determined bv years of service. outlined below. Under this schedule. a retiree oavs a oercentaae of the city's Total Plan Cost based on years of service. but pays the entire cost of dependant coverage. regardless of years of service. At least 20 years of service At least 21 years of service At least 22 years of service At least 23 years of service At least 24 years of service At least 25 years of service At least 26 years of service At least 27 years of service At least 28 years of service At least 29 years of service At least 30 years of service Retiree pays 60% of city cost + Deoendent premiums Retiree pays 55% of city cost + Dependent oremiums Retiree pays 50% of city cost + Deoendent oremiums Retiree oavs 45% of city cost + Deoendent premiums Retiree pays 40% of city cost + Deoendent premiums Retiree pays 35% of city cost + Dependent premiums Retiree oavs 30% of city cost + Dependent premiums Retiree pays 25% of city cost + Deoendent oremiums Retiree pays 20% of city cost + Dependent premiums Retiree pays 15% of city cost + Dependent premiums Retiree pays 10% of city cost + Deoendent oremiums Eligible dependents include: Your lawful spouse who is legallv married to and living with you: natural children: steochildren: children who. before reaching the age of 18. are either adooted bv you: or other children for whom YOU have care. custody and control under court decree. A deoendent child must be unmarried and relv on YOU for primary support and maintenance. Deoendent children remain eligible until age 25. 6. Retirees may not add dependents once retired. There are no qualifying events to add deoendents. Dependents may be droooed bv written reauest at any time. 7. Retirees shall Day all required contributions to the City bv the 15th of the month of coverage. One annual statement will be mailed to retirees for selection of payment plan: annual. bi-annual. auarterlv or monthlv. Failure to pay the required contribution will result in termination of the member's participation in the City of La Porte sponsored health plan. Payment delaved beyond 60 days will initiate COBRA notification for continuation of health coverage once the member is terminated from the Plan. Page 1 of2 Feazelle, Debra From: Clark T. Askins [ctaskins@swbell.net] Sent: Tuesday, October 03, 2006 1:42 PM To: Feazelle, Debra Subject: Health Plan Ordinance Ms. Feazelle: Below is excerpt from retiree health plan, from Section 9A of employee handbook, that we spoke of earlier. In italics are the changes made per Council direction on the 25th, and my review of the minutes. <! -- [if! supportLists ] --> 1. <! -- [ endif] --> Premiums: The City of La Porte utilizes a self-funded medical plan so there are no formal premiums paid for health coverage. Each year, during the budget process, an amount is determined for each employee to cover claims and administration of the medical fund. The Total Plan Cost is the Total annual dollar allocated each year by Budget as approved by City Council for the City of La Porte for Health Insurance for each employee, including employee and employer contributions. Costs to the retiree, retiring on or after January 01, 2006, shall be based on a cost schedule determined by years of service, outlined below. Under this schedule, a retiree pays a percentage ofthe city's Total Plan Cost based on years of service, but pays the entire cost of dependent coverage, regardless of years of service. At least 20 years of service Retiree pays 60% of city cost + Dependent premiums At least 21 years of service Retiree pays 55% of city cost + Dependent premiums At least 22 years of service Retiree pays 50% of city cost + Dependent premiums At least 23 years of service Retiree pays 45% of city cost + Dependent premiums 10/3/2006 Page 2 of2 At least 24 years of service Retiree pays 40% of city cost + Dependent premiums At least 25 years of service Retiree pays 35% of city cost + Dependent premiums At least 26 years of service Retiree pays 30% of city cost + Dependent premiums At least 27 years of service Retiree pays 25% of city cost + Dependent premiums At least 28 years of service Retiree pays 20% of city cost + Dependent premiums At least 29 years of service Retiree pays 15% of city cost + Dependent premiums At least 30 years of service Retiree pays 10% of city cost + Dependent premiums Eligible dependents include: Your lawful spouse who is legally married to and living with you; natural children; stepchildren; children who, before reaching the age of 18, are either adopted by you; or other children for whom you have care, custody and control under court decree. A dependent child must be unmarried and rely on you for primary support and maintenance. Dependent children remain eligible until age 25. 10/3/2006 B 4JHRH Hilb Rogal & Hobbs 1155 Dairy Ashford, Suite 350 P.O. Box 941709 (77094-8709) Houston, Texas 77079-3012 281 -531-4455 800-964-6564 hilb rogal & hobbs TO: Debra Feazelle FROM: Neal Welch Kathy Clark cc: Robert Swanagan DATE: September 28,2006 RE: Health Plan Exhibits As a result of the questions from Council and your request, we are forwarding pages from the 1 72 Board packet. 1. Pages 9 and lOa - 10d address the over/under 65 rating for retirees if each group stood on their own from a claims standpoint versus active employees. This recommendation was not made by the 172 Board. 2. Pages 10e and 1 Of address the concept of new hires paying 20% more than current active plan participants. This exercise anticipated some freezing of current plan participant contributions. The 172 Board also did not recommend this course of action. Kathy and I hope to finish three premium illustrations for you today showing 1) Retiree rates frozen at today's contribution levels, 2) Revised active rates with a special subsidy to support the retirees, 3) The currently proposed 2007 rates blending both groups, and a model of the retiree rate calculator, which we did not get to explain or illustrate at the last Council Meeting. Please call us if you have any questions or need additional illustrations. Attachment: 172 Board Illustrations 7/14/06 c:\documents and settings\lanclosm\local settings\temporary internet files\memo debra feazelle 09-28-06 172 iIlustrations,doc :> - :s .s:: >< w (.) o ~ E o .~ ~ E ro Q) ..... L.. ~o.. COI"'-NCC ......L{)COCC N~.,.f.,.f CO......CCL{) CO O'>CC 0'> fh fh fh fh 1"'-......1"'--.:1" (')L{)......N . . . . -.:1"......(')...... CCCCL{)L{) CO 0'>0'> 0 fhfhfh"..: fh 1"'-(')0'>1"'- ~"'!~"'! 00'>0'>(') COI"'--.:I"(,) 1"'-00...... fh--- ...... ...... ...... fh fh fh 0'>0'>(')0 ,,"",:~~q 0-.:1"1"'-(') -.:I"-.:I"......CC CCNNN fh"..:"..:"..: fh fh fh iC +-' C/) a> +-' a> C ..c a> C/) -g -!:CX)a> o 0 c.. >Oa> >NO a> c t::O-r-"'C O+-, ~~ a...3CUC/) CU .c ::J a> -.J+-'ca> .......cCUL- oo....,+-' >. 0 a> a> :t:::"'C>O::: OC:.t:'LO CU~CO E :t:: a> .~w~ E L- a> a> L- "'C a.. c :J Q) c ~ 0 ~5 0::.0 :.s cc c o 0 ~() COI"'-NCC ~~~ N......-.:I"-.:I" co(')o ......(')(')-.:1" fh fh fh fh 1"'-......1"'--.:1" (')~"""':"'! -.:1"......(')...... (')(')00 ......-.:I"-.:I"L{) fh fh fh fh 1"'-(')0'>1"'- (,)NO'>N ommC"':i ......NO'>CC NL{)-.:I"L{) fh fh fh fh 0'>0'>(')0 ......0'>0'>0 o.,.fr--:C"':i 0'> 0'> CO(') N COCO I"'- fh fh fh fh C L.. 0 ~~:.oJ o :J _.0 E~ UJ 0 () 0000 qqoo 0000 L{)L{)L{)L{) L{)L{)L{)L{) fh fh fh fh (I) ::0 ~ :;, '0 c (I) Q) C Q)-o~ g ~ E ~ ~>-&.()LL ~cC/)-g-g .006roro Ui Q) Q) Q) Q) ......Q)Q)Q)Q) (1)>->->->- C).Q .Q .Q .Q cac.c.c.c. lii E E E E >UJUJUJUJ o o 0000 ooqq 0000 L{)L{)L{)L{) L{)L{)L{)L{) fh fh fh fh (I) ::0 .. (,) :;, '0 c (I) Q) C Q)-o~ g ~ E ~ ~>-&.()LL ~cC/)-g-g .006roro Ui Q) Q) Q) Q) .....Q)Q)Q)Q) (1)>->->->- C).Q .Q .Q .Q cac.c.c.c. lii E E E E >UJUJUJUJ o o 0000 qqqq 0000 L{)L{)L{)L{) L{)L{)L{)L{) fh fh fh fh c (I) Q) ~ ~ ::0._ Cfl = E :J ..c ro 1:) >- &. () LL :;'cC/)"O"O -g006~~ CQ)Q)Q)Q) oQ)Q)Q)Q) 0>->->->- 1t).Q.Q.Q.Q ~c.c.c.c. · E E E E oUJUJUJUJ ll. ll. 0000 qqoo 0000 L{)L{)L{)L{) L{)L{)L{)L{) fh fh fh fh c Q) >- (I) Q)-o= ::0 Cfl=E :J ..c ro 1:) >- &. () LL :;'cC/)"O"O -g006~~ CQ)Q)Q)Q) oQ)Q)Q)Q) 0>->->->- C").Q.Q.Q.Q ~c.c.c.c. . E E E E oUJUJUJUJ ll. ll. Q) ..... ro 0:: Q) > :.oJ (.) <( '0 <f( (') CO ...... CO Q) CO 0:: Q) Q) L.. ~ 0:: .. ~ - :c J: >< W "0 o ...- 0 ('t')~ L() L() I'-- I'-- ...- ...- ('t') CO CO ~L() ...- ~ CO CO ('t')~ ~ N ('t')1'--('t') "":f'o.: COL() L() ...- N I'-- 0 E I'-- CON CO O'l NI'--CO CO N 1'--0 O'lCO ~ I'-- 0 :J O('t')NL() ...-I'--L()O L()NOL() O'lOO'lN N E COI'--I'--I'-- COI'--I'--CO COCO coco COO'lCOO'l CO Q) ffl ffl ffl ffl ffl ffl ffl ffl ffl ffl ffl ffl ffl ffl ffl ffl ..... .... ~o.. -l< - CIJ a.> - a.> C ..c a.> CIJ "'C .::s:.COC L- a.> o 0 a. SO a.> a.>CNO tOT'"""'C o +:::; ~ C a...3roro ro .C :J CIJ --.J_Ca.> '+- C ro a.> o 0 ...., .: ~ 0 a.> Q) ~"'C>O::: OC+:::;L{) ro~<o E ~ a.> :J W c> .- <( E a.> L- a.. Q) C ~ .Q :+=;"5 Q).o 0:: .- .... CO..... o c o 0 NO 0('t')~L() CC!~"":~ I'--CONCO L()COI'--O ffl ...- ...- N ffl ffl ffl L()I'--I'--...- N('t')I'--('t') O'lNI'--CO CONOL() fflNNN ffl ffl ffl ...-('t') CO CO ~I'--COL() CONI'--O Ol'--L()O ...-NN('t') ffl ffl ffl ffl ~L()...-~ L()...-NI'-- O'lCO~1'-- ~L()~I'-- ...-('t')('t')('t') ffl ffl ffl ffl c ~~B o :J _.0 ~~ W 0 o 0000 0000 0000 L()L()L()L() L()L()L()L() ffl ffl ffl ffl 0000 0000 0000 L()L()L()L() L()L()L()L() ffl ffl ffl ffl 0000 0000 . . . . 0000 L()L()L()L() L()L()L()L() ffl ffl ffl ffl 0000 ~~~~ 0000 L()L()L()L() L()L()L()L() ffl ffl ffl ffl L- a.> > o (I) :is ;:; (.) ::::l 'tJ c (I) ~>. C Q) "0 .- g ~ E ~ III >. 8- 0 LL .....cCIJ"O"O ~006aiai iii Q)Q)Q)Q) .....Q)Q)Q)Q) (I)>'>'>'>' Cl.Q .Q .Q .Q CUa.a.a.a. Q) E E E E >wwww o o (I) :is ;:; (.) ::::l ~ C C Q)~~ o (/) = E o :J ..c ro q>.8-0LL ~cCl)-g-g ,006roro ~alalalal (I)>'>'>'>' Cl.Q .Q .Q .Q CUa.a.a.a. Q) E E E E >wwww o o c ~~ (I) Q) "0 .- :is (/) = E ;:; :J ..c ro (.) >.8-0LL ::::lcCl)"O"O ~006aiai CQ)Q)Q)Q) oQ)Q)Q)Q) 0>'>'>'>' 1t).Q.Q.Q.Q ~a.a.a.a. , E E E E Owwww a.. a.. c (I) Q)~~ :is (/) = E ;:; :J ..c ro (.) >.8-0LL ::::lcCl)"O"O ~006aiai CQ)Q)Q)Q) oQ)Q)Q)Q) 0>'>'>'>' M.Q.Q.Q.Q ~a.a.a.a. , E E E E Owwww a.. a.. Q) ..... ro 0:: Q) > :;::::; () <( ..... o ?fi ~ CO ro Q) ..... ro 0:: Q) Q) .... ~ 0:: ~ >< :: .c .J::. >< W ....... Q) Q) ..c en .::s:. L- o ~ Q) C t:: 0 0....... a. :J ..0 CO "C .....J....... _ C o 0 >.0 ....... o-g co E :J E Q) L- a. I'- 0- 0""0 N CO o -r-.....J >.:::R L- 0 COO :IN C- eo en """) ~ ~I ~ ~ c..> Q) ~Z W <D 8 <D:;:::; I'~ >. ;:) 0.0 0.. .;:: Ec W 0 () c Q; .Q "....~ >. :i .Q.o a. .;:: Ec W 0 () ::; E ~ .~ ro ~ ..... L. ~o.. 1'1'......0 lOlON...... 1'1'0)"": I''<tNI' lOl'l'l' f:I7 f:I7 f:I7 f:I7 1'1'......0 lOlON...... I'l'm"": No)l'N f:I7............N f:I7 f:I7 f:I7 0000 0000 . . . . 0000 lOlOlOlO lO lO lO lO f:I7 f:I7 f:I7 f:I7 III .0 ;:) en '<tC')I''<t N N CI) :is .. CJ ;:, "tl c CI) <D C <DL.~ g ~ ~ ~ Ul >. 8.. () LL .....-en-u-u ~Ocd~~ iii <D<D<D<D .....<D<D<D<D C1)>'>'>'>' Cl.Q .Q .Q .Q caa.a.a.a. ; E E E E >WWWW o c..> ......COC')O) I'No)l' NlOlON 0)0)1''<t lOI'I'CO f:I7 f:I7 f:I7 f:I7 ...... co C') 0) I'N~I' NlOlON '<t'<tNo) f:l7NNN f:I7 f:I7 f:I7 0000 ~~~~ 0000 lO lO lO lO lO lO lO lO f:I7 f:I7 f:I7 f:I7 OC')OlO lONNC') CI) :is .. CJ ;:, "tl c CI) <D C <D-o~ (;) III = E (;) ;:) ..c ctl ~ >. 8.. () LL ~cen-g-g .Ocdctlctl co <D<D<D<D .....<D<D<D<D C1)>'>'>'>' Cl.Q .Q .Q .Q caa.a.a.a. ; E E E E >WWWW o c..> NI''<t...... lOCOo)l' -.i............oci '<tco'<tO) CO CO coco f:I7 f:I7 f:I7 f:I7 NI''<t...... lOCOo)l' '<t............co 0)...... 0) '<t f:I7 C') N C') f:I7 f:I7 f:I7 0000 OO~~ 0000 lOlOlOlO lOlOlOlO f:I7 f:I7 f:I7 f:I7 CO 0)0...... N...... N c CI) <D ~ ~ :is ~EE ~ >.8..()~ -6cen-g-g CI) 0 cd ctl ctl C<D<D<D<D (;)<D<D<D<D (;) >.>.>.>. 1t).Q.Q.Q.Q ~a.a.a.a. E E E E oWwww ll. ll. ...... CON I' ~oq'<:t:l' CO'<tCOO o)l'lOO COO)O)O f:l7f:17f:17,..: f:I7 ......CONI' ~oq'<:t:l' CO'<tCOO '<tNOlO ......'<t'<t'<t f:I7 f:I7 f:I7 f:I7 0000 ~~~O 0000 lOlOlOlO lOlOlOlO f:I7 f:I7 f:I7 f:I7 ~~'<t~ c CI) <D~~ :is III ~ E .. ~ E ctl CJ >. a. () LL -6Cen-g-U CI) 0 cd ctl ~ C<D<D<D<D (;)<D<D<D<D (;) >.>.>.>. M.Q.Q.Q.Q ~a.a.a.a. E E E E OWWWW ll. ll. '<t I' C') <D o lO co co N 0) N f:I7 co ...... co ~~ 109 C') ...... f:I7 lO co ...... co ...... N ~~ 00 - C') ...... f:I7 I' co f:I7 o o I' lO o N f:I7 o o '<t cO;$? coo '<to I' N f:I7 Ol c -U C ;:) LL >. ::c c o ~ ro (5 I- Ol~ C <D -U <D C >. ;:).Q LL a. - E ~~ 2 Q; <( 1)- roo.. (5 E I-W >< - :c ~ >< w +-' (l) (l) .c en ~co 00:0- S~~ ~B~....J O:;::J ~?f2. a.. ::J ro 0 jE~~ ......croen OO-,~ >. 0 (l) +-' >I O-g:;::J3: ro U (l) E&Z ::JW E (l) '- a.. I'-Ol-.tl'- NC::OT"""T""" I'-NOlO C'?Lt)C'?C'? <0 co co Lt)......C'?0 Ol<OCOO CO <0 O-.t <0<01'-<0 0 I'- E NcOcOa:i a:ir---:cOC>> ..tc>>a:ic>> M~~O) <0 <'!. 0 ci 0 ::J C'?......0l-.t -.t<O-.t...... o C'?...... I'- <O<O-.tCO Lt) ~ N .- <OCOI'-CO <0 COCO Ol 1'-0l0l0l 1'-000 ...... C'? 0 0 - E fh fh fh fh fh fh fh fh fh fh fh fh fh'-- C'? ~ 0 CO Q) ...... ...... ...... fh ...... .... fh fh fh C'? ...... ~a... fh c Q) 0 ~ ~ '5 .Q,Q c..... Ec W 0 U c .... 0 ~~:;::; o ::J _.0 E~ W 0 U I'-Ol-.tl'- Lt)......C'?0 NcOcOa:i CO<O-.tOl fhNNN fh fh fh 0000 0000 6666 Lt)Lt)Lt)Lt) Lt)Lt)Lt)Lt) fh fh fh fh CI) .0 ::J C/) -.tC'?I'--.t NT""""f"'""N Gl :c :;:: u ::J " C Gl ~>- C Q),,= o CI) = E ~ 5 B ~ ->-0. ;;cC/)-g-g ,Oo(l co co ~ Q)Q)Q)Q) ......Q)Q)Q)Q) Gl>->->->- Cl.Q .Q .Q .Q lao.o.o.o. Qj E E E E >wwww o U N <X) T""" "f"'"" Ol<OCOO a:ir---:cOC>> Ol......Ol<O fh C'? N C'? fh fh fh 0000 0000 6666 Lt)Lt)Lt)Lt) Lt)Lt)Lt)Lt) fh fh fh fh 0C'?0Lt) Lt)NNC'? Gl :c :;:: u ::J " C Gl ~>- C Q),,= o CI) = E o ::J.cco ~ >- 8. () u.. .....cC/)"" ~Oo(l~~ ~ Q)Q)Q)Q) .....Q)Q)Q)Q) Gl>->->->- Cl.Q .Q .Q .Q lao.o.o.o. Qj E E E E >wwww o U I'-NOlO CO <0 o-.t ..tc>>a:ic>> Lt)CO<ON ......C'?C'?-.t fh fh fh fh 0000 0000 6666 Lt)Lt)Lt)Lt) Lt)Lt)Lt)Lt) fh fh fh fh <OOlO...... N"f"'""T"""N c ~~ Gl Q) " .- :c CI) = E ::J .c co U >- 8. () u.. ::JcC/)"" ~Oo(l~~ CQ)Q)Q)Q) oQ)Q)Q)Q) 0>->->->- 1t).Q.Q.Q.Q ~o.o.o.o. , E E E E OWWWW a.. a.. C'?Lt)C'?C'? <0<01'-<0 M~~a:i T""""f"'""(J')M NLt)-.tLt) fh fh fh fh 0000 0000 6666 Lt)Lt)Lt)Lt) Lt)Lt)Lt)Lt) fh fh fh fh gj~-.tf;:j c ~~ Gl Q) " .- :c CI) = E ::J .c co U >- 8. () u.. ::JcC/)-g-g ~Oo(lcoco CQ)Q)Q)Q) oQ)Q)Q)Q) 0>->->->- M.Q.Q.Q.Q ~o.o.o.o. , E E E E OWWWW a.. a.. -.t I'- C'? <0 o Ol ri ...... ...... fh co I'- ~ ~~ C'?<O ..,..:C'? fh o o I'- Lt) o N fh o o -.t. ffi~ -.t-.t -<0 N fh OJ c :a c ::J u.. ~ .c c o ~ ro o I- O)~ C Q) -g ~ ::J.Q u.. 0. - E ~w cl::: c Q) <( ~ roo. o E I-W - o co o o N .... .Q " c Q) .... I- ro t) :a Q) ~ ~ o co City of Laporte Friday, July 14, 2006 'lOB'" s"no.' t 1. Humana Flexible Spending Accounts Spouse Eligibility Dependent Eligibility Average Cost for Employee, Dependent, Child Plan Design Flexibility 2. Deferred Retiree Coverage 3. 2007 and 2008 Projections (Actives) 4. 2007 and 2008 Projections (Retirees) 5. New Hire Premium 6. Employee Recruitment Incentives 1 tHRH . hilb rogal & hoobs" Flexible Spending Accounts (FSAs) "08", IOt"D.' t · Humana can administer a Flexible Spending Account internally · The cost is $5.50 per employee per month 2 tHRH . hilb rogo! & ,obbs" Spouse Eligibility " 00 '" so en D.' t Maintenance of Benefit (MOB), Spouse Surcharge, Other Benefit Eligibility · Humana cannot administer MOB · The City of LaPorte can monitor spouse coverage available through their employment. · Those that have access to other coverage and choose not to utilize it, would be charged a higher premium. · Are there any other disincentives the City could impose on spouses to encourage them to elect coverage with their employer? · Individual child premium load. 3 tHRH . h i l b r 0 g d & 1 0 D b s" Dependent Child Eligibility '100'" soem" t The City of LaPorte can choose from the following for dependent child(ren) over the age of 19: · Dependent child(ren) covered to age 19 or age 23 if a full-time student · Dependent child(ren) covered to age 19 or age 25 if a full-time student · Verification would be requested two times per year · 172 Legal Review for dependent children of common-law spouses · Grandchildren 4 tHRH t h i l b r 0 gal & 1 0 0 b s' Average Cost for Employee, Spouse and Child nOBLE' IOmD." t 2005/2006 Cost per Type of Participant Employee/Retiree - $3,430 per year - $286 claim cost/mo + $32 fixed cost = $318 Spouse - $5,704 per year - $476 claim cost/mo + $32 fixed cost = $508 Child - $ 1,132 per year - $94 claim cost/ mo + $32 fixed cost = $ 126 5 tHRH , hilb rogal [; hoobs" Deferred Retiree Coverage "00"" SO"" t · Delay under 65 eligibility · GASB 45 concern · One-time deferral · Plan currently supporting post- retirement coverage at other employers · Premium the same (future calculator) · Would require Council action 6 tHRH . hilb rogal & hoobs" 2007 and 2008 Projections (Actives) '10"," SOlnD.' t · Exhibit I - 2007 and 2008 Plan Projections · Exhibit II - Current employer contribution + current employee contribution + employee differential totaling anticipated plan cost at 112.5% · Exhibit III - Current employer contribution + proposed 2008 employee contributions to anticipated plan cost · Exhibit IV - New employer contribution for 2008 with 75%/25% split 7 tHRH . hilb rogal & hobbs" 2007 and 2008 Projections (Actives) "08L" "",," t Exhibit I · Using midpoint calculations (at 6/06) for total plan expenses (112.5%) · Expected Claims - $2,659,777 · No trend due to plan design offset (4 plans) · 112.5% = $2,992.249 · Fixed Expense (stop loss, admin) = $348,000 · Total Plan Cost 1/1/07 - 12/31/07 = $3,340,249 · Total Plan Cost 1/1/08 - 12/31/08 = $3,596,629 - 8% Medical Trend, 5% Admin Trend at 112.5% · Assumed no plan design changes or migration 8 tHRH . hilb rogot & hobbs' 2007 and 2008 Projections (Retirees) 'RO"" "e"," t · Exhibit V - Retiree (over/under 65) calculation (from 1 st Quarter report) · Exhibit VI - 2007 current employer contribution + under 65 calculation at 163% · Exhibit VII - 2007 current employer contribution + over 65 calculation at 84% · Exhibit VIII - 2008 current employer contribution + under 65 calculation at 163% · Exhibit IX - 2008 current employer cost + over 65 calculation at 84% 9 tHRH . h i I b r 0 g ,I & h 0 l b s. Retiree (Over/Under 65) Calculation t Retiree Cost Exhibit V To further refine plan contributions by capturing active versus retiree healthcare costs, Humana was asked to retrospectively abstract plan participants into three classifications (actives, retirees over 65 and retirees under 65). This report was made available last week and includes retrospective capture of claims by these three groups. What we have learned is as follows for the experience period 3/2005 to 312006. Units Members Claims $ Cost PMPM Active 326 849 $2,414,610 $237.00 Retiree Under 65 30 62 $286,709 $385.36 Retiree over 65 18 33 $ 79,004 $199.50 374 944 $2,780,323 $245.43 *Keep in mind that the membership has increased during the year. Actual cost PMPM as shown here reflects the entire year. (Members include employees and individual dependents; these are actual persons in the plan). This exercise leads to a discussion of how retiree versus active rates should be calculated. In the past, the claims experience for the entire group was the basis for calculation. With one years data now captured, it is feasible to set separate rates for each category. We can project rates based on the cost PMPM using a simple multiple or load factor. The more difficult task is to project what the effect of that type of premium change would have on participation. With the advent of GASB-45 it is reasonable to assume that the actuarial study will focus on the actual health cost of the retiree population and how that cost is projected on a downstream (future) basis. (GASB-45 actuarial services proposal will be provided to Cynthia in the first week of April). If we are to review the above PMPM cost and project premiums for retirees in an exact multiple of active cost the factors would be: Active = X Retiree under 65 = X + 63% Retiree over 65 = X - 16% Since the City can utilize actual retiree cost as a basis for calculating retiree rates, it is therefore reasonable to propose the following illustrations (Exhibit 5). A fixed expense load for administration and stop loss of $30.72 will be added to each rate. Exhibit 6 is the retiree claims and participation data from Humana. 10 tHRH . hilb rogal &. hobbs" Recruitment Incentive 'RO"" IOL"'" t 1. Year to Year Plan - Two years retrospective credit for each one year of active service at City of LaPorte 2. % Credit - Some percentage (i. e., 50%) of prior services years plus service at City of LaPorte attached to qualification for retiree health 1 1 tHRH . hilb rogal & hobbs" . i] ~~ ~ ~, ~F 1: ! ~j ~~ - C "' .5 .!!! (J - o Q) Co >. .... >. ..a - In o (J "' .~ " Q) :IE ';/!. - III o U ?fi?fi. cf!. ~ ff!. ,..... ~ '" ~ ~ LrimMo 0 v ('l") ,- 0 ~ III -;;; o U B o I- ....... to,.... 0 ('l") ...... "d' v,....,..... q 1/'). ..q_ 0 <Xl <Xl 0 <Xl cD CD 0 ex) 'r'"" ,..... C't~~fh ~ ~~ ~ >- o III E III .c D. OlOlOlNOl oo.......mNCO qOOI--Ol vCJ:iaiwLti <XlOl"'~N ,.... ffl ffl C"") ~ ~ I!! ... Gl Gl 1:1 .c '> o 0 D: v (0 CJ) 0 co ('l') ('l") c.o Efl C"') LnO~t'.C.l v -i '" CD ..q to ,....,.... 0) ~~~ ~ -g~ III 'u ~~ 0.... III Gl o .c J:o 0)0)0"""" LO Ol 0 I/') N <Xl ~O>ON ,.... ",-ic-io ON 0,.... 'lOt ~~~ffl ~ ~ c: III 'u Ui >- .c D. l() N v...... ...... I/')NNCD CD MLO-v v cD-.::iN"':V~ ,....r---NU) ..qN <Xl fA ffl fA. ffl ';/!. ... Gl .0 E Gl :::E ?fi eft. c/? cf!. ?fi '<l: "! O'! ~ q o ...... 0 0 v N ("') ~ Gl III Cl'" III Gl ....0 Gl E ~~ O..q <Xl..q I-- I--Ol..q '" '" Ol .9- .c III c: .2 1; CD 0:: Ql ~ Ql o Ul "Q.::3;:gCi; E 8...c ..c UJU)UO ::<: . cf2. cf!, 'if!- ';f!, ff!. ~~~~ ~ ......MCOa 0 N LO ,.... 0 ~ III >- III C c :! III 0. .E Ol--..q..q l/') N '" <Xl ..q N v .e '" ,!,; III <3 '" Ql "C OJ <3 ,!:; ::<: . cf2.cf!-cf!.?fi ,-~~~ CD CD CD "'..q~ III c: o 'iij '" 'E 1:1 ct l/')l/')CD <'"l ..q ';/!. ":J!.';fl.?ft.?f!. ~~~~ N 0 CD l/')"'~ - ~ '" Gl E ~]! :lU Z <'"lOlCDN OCDl/')l/') C')~ q ...... CD ..q N ';/!. ?f!.cf!.'if!.cfl. ~~T""a'! ~ ~ l/') ..q N <'"l 'OJ!! ... c: Gl III ~ .5 :l.!!! zu <'"lCDOlCD ..ql--<Xl <'"l N 0. :c III c: .2 1; CD 0:: Ql ~ Ql o '" Q.5;GCi; E c...c ..c UJU)UO -0; ::<: ..c q p o o 'E OJ o E III .9 () .l!! I-- e Ol 0 ~ c. E o () "C ~ C 'i:: III 0 $ g> ~ 70 () () ~ "C ';/!. ~ ~ q '0. \2 o '" Ql o ~ ~ C: 8- g22 ~Ql 0; ~ = 0 00. .s-E '0 UJ ~~ "C- O ;;.~ <Xl OJ"C C".t c.. Q) <'"l "'"C OJ :l "'<3 Ole e ,- 'iii 1l ..c 0 '" '" ~(ij 'i:: ~ 0; E ffl ~ \.. q e ~ g 0. 5 ,.... c::= o e ~al c. "C III :l () <3 "'" e ~ o2i <Xl ~ e <D III e E ~~ 2U () .S c: '0 :;: e g 0"'" "C e OJ ~ ,!!l OJ c. O:.c ~ ~ CD .2 oro Z~ Ql = ..c ,2 ..c :;: '* II) Q, >- ~ - c: I'll .5 ]! o >- .c J!l c: I'll .5 ]! o -:t .. .. >- o w s o ~ '* '* ~ 10 (") .. f -= '$ r-.., ~ II) Q, >- ~ - c: I'll .5 ]! o >- .c J!l en o o I'll .~ "C II) :e s o ~ .. .. >- ~ w '$ '$ r......f'-.: 6~ ..- ~~ .... f...) '$ cr. cr; (") .. ; o (~ CD o o ~ LO e t- O .l!l Cll o '$ "t: ~~ .. ; o (~ o ..- N f- ~ <e ....J () f- (f) () o w ::?; :!2 t: o a. Q) 0:: c Page I of I Feazelle, Debra From: Swanagan, Robert Sent: Thursday, September 28,20063:55 PM To: Feazelle, Debra; Dolby, Michael Subject: FW: Retiree Health Plan Issue FYI, Robert Swanagan From: Clark T. Askins [mailto:ctaskins@swbell.net] Sent: Thursday, September 28, 20063:41 PM To: Swanagan, Robert Subject: Retiree Health Plan Issue Robert: Under Chapter 9 (Retiree Medical Coverage) of the Employee handbook, Section 9A, paragraph D, provision is made for health benefits to employees who retire under cause of disability. This section was added to the city health plan when Section (A was passed by Council in October of 2004. This part of our policy does in fact presently confer retiree health benefits on qualifying employees, so long as they I) qualify for disability retirement under TMRS; 2) have been declared permanently disabled under the Social Security Act, and have elected to receive Medicare Parts A and B, and 3) have worked for the City for 10 continuous years. My thought is that this section scopes out, in general, a disability related retiree health plan that may be what Council has in mind, but it has been around for 2 years and Council may want to look at it for possible changes. The TMRS and Social Security language was simply to provide an objective standard so that CLP didn't have to make call on what constitutes disability. This, along with the 10 year requirement, can be amended, should Council desire. Finally, this section says "Costs associated with retirement under this tier shall be 75% of the city cost" (emphasis added). In light of discussion at 9/25 council meeting over properly defining / clarifying what retiree and dependents costs are relative to the plan costs, this language might need to be refined. Clark 9/28/2006 D Swanagan, Robert From: Sent: To: Subject: Gillett, Martha Friday, September 29, 2006 2:41 PM Swanagan, Robert; Feazelle, Debra; Joerns, John Question Mr. Beasley requested me to em ail you this question: He would like to see this answered at the next Council meeting. If an employee has 80 points and has worked 30 years that they pay the same amount as an active/current employee. What would the cost be? Wouldn't it result in cost savings since the employee would stay at La Porte longer and not go to work for another employer. Martha A. Gillett, TRMG,CMC City SecretarylPublic Information Officer City of La Porte 604 West Fairmont Parkway La Porte, Texas 77571 281-471-5020ext.5019 1 COUNCILMEMBER BEASLEY'S QUESTION An employee considering retirement has thirty (30) years with the City and age combined with service time equal 80 points. The employee's calculated retiree insurance cost for his PPO $500 with discount is $58.94. However, as a current active employee his cost is $50.23. Question #1: Why is he paying $8.71 more as a retiree than he is paying as an active employee? $58. 94 Retiree cost only $50.23 Active Employee Cost 8.71 Difference Cost between Retiree and Active As a current Active employee his Total Insurance Cost for employee and spouse is $165.74 per Month. The employee's calculated retiree Total Insurance Cost for employee and spouse is 264.55. Question #2: Why is he paying 98.81 more as a retiree than he is paying as an active employee? When employee retires from the City he is no longer entitled to the fund subsidy of $168 per month ($39.18 subsidy employee only + $129.28 fund subsidy for employee & spouse) paid by the City. SEE ATTACHED PREMIUM AND CONTRIBUTION SCHEDULE C EFFECTIVE JANUARY 1, 2006 Councilmember Beasley's Comments: I thought our idea/intent was that a retiree would never pay more than an active employee for insurance. Sunday, October 08, 2006 Mayor Porter and fellow Council Members: I will be unable to attend the council meeting October 9, due to work commitments. However, I hope we will re-evaluate the medical benefit costs for employees retiring with 30 years service and 80 points. It was my understanding that costs for employees retiring early (for example - with 20 or 25 years) would be more than that of active employees. However, I thought employees waiting until 30 years and 80 points would be paying the same amount as active employees. I feel that offering this option would encourage employees to remain working for the city longer, rather than taking an early retirement. I asked Robert (in Human Resources) to put together something for us to consider which would include this option. Thank you for your consideration. - Barry Beasley PERSONAL AND CONFIDENTIAL DATE: Monday, September 18, 2006 FROM: R.L. Swanagan, Human Resources Manager COPY: Personnel File SUBJECT: Retiree and Dependent Care Insurance Cost Pursuant to your request we are providing the following information relating to cost for your insurance if you retire on December 31, 2006. The information used is based upon a combination of years of service, age, City Costs /contributions, the selected plan and dependent premiums cost. All of which are facilitated by our annual budgeted dollars as well as the number of current employees and retirees. Excerpts of Ordinances and schedules of current premiums are attached for your convenience. As we discussed this is only an estimate and will change based upon your actual retirement date. We hope you will find this information helpful in assisting you in making your final decision regarding retirement. Please advise if you have further questions. Retiree Summary Report Name DOB: - .. III . .':A ge: 56 Years 6 Mos. Date of Employment: 10-01-76 Years of Service City of La Porte: 29 Y rs 11 Mos. Years Service TMRS: 37 Years 10 Mos. Question # 1 What is my cost if I retire after 12-31-06. You must meet 2 tests. 1. Years service + age must =80 2. Years service to City must 2: 20 Years Your cost will be City Cost Monthly (less Discount) plus Dependent Premiums (if any) If you qualify, then cost reductions are determined by premiums in Section 5. (see B) Points Calculations: 1. Age Service Total Points 56 Years 6 Mos. 29 Years 11 Mos. 86 Years 5 Mos. 1. Years service + age = 86 Years 5 Mos. You do meet the requirement. 2. Service to La Porte 29 Years 11 Mos. You do meet the 20 years requirement Per the table, you would fall into the 15% discount provision at City cost per each year as calculated by budget dollars. Question # 1 What is my Premium Cost if I retire now? You are enrolled in the PPO $500 Deductible Shown on table C. This is based on current Cost. (for 2006) Total Cost for your plan = $589.41 Retiree: $589.41 X 15% = $88.41 *Based on at least 29 years of service Spouse Coverage $795.02 -$589.41 = $205.61 Premium = $88.41 + $205.61 = $294.02 Per Month This price is subject to annual budget approved cost but the calculation formula should remain consistent unless changed by City Council. 9-18-06 (\ m~ 3 g. '0 I>> 0): '< == CD == ltc ml>> 3- '0'" _c o == ~e: ~ == clC Cl'=: ~ o - !!!. 3: o == - ::r -<' -n c == Q. 5" lC -a -a mmmmO 3333.:... "2."2."2."2. (A' 00000 ~~~~o CDCIICDCDC I>>l>>s;!oO!. 5.5.en~c -n (") '8 51 II) ::r c - 3=en 5!: -Q.CD CD -<'a == "tI "tI mmmmO 3333.:... '2.'2."2.'2.Ui' 0000= ~~~~ c;:l CIIC11CDCDC II)l>>s;!oO! ==== ==- Q.c.Cf)-<,c -n (") '8 a 11)::7' C - 3=en 5!: -C.C11 CD '<a == o o mmmm~ 3333; '2. "2..'2. '2.CC1 OOOOCD ~~~~ ~ 01 CD 01 01 - I>>lI)s;!oO' 5.aen2.~ -n (") '8 '< -= I>>::rc = 3=en = -Q.C11 C .z:-.... -.. CD CD == Cl. c a a: .. (') o mmmm~ 3333; '2.'2.'2."2.CC1 OOOOCD ~~~~ ~ 01 CD 01 01 - ~~S;!OO~ c.Q.en2.- ." (") '8 '< '"ua I>> ::r c a 3=en a - Q. 01 C -<'a CD == Co c n - s: CD "" jj "".....1\.)01 OICO""O ~~cc~ en c r::;r en ~O)~ti ............1\.) O)....c:DCC -I ::::J'" CD ~ CD n ::::J'" () o 3 ~ -EI't "'0 "0 .... "" ~ a ~ 0 N -ER -EI't -ER -EI't -ER -EI't -ER -ER -ER -ER -ER -ER -EI't-El't -EI't-El't 3 0 a 0 0 W ................01 0) 0) CD 01 0)0)0)01 c:D0I0)0I - '0 -I>> ~ !=' .... ""....1\.)..... ClOlo)OI OII\.)WI\.) I\.) cc 0"" c- o 12 CCOlc.nCC 0101010 01001\.) 00101';" 3 en 0 I\.) Ot(o~~ Cu:"":""'N i:>>oCu~ i:>>io.Joi:>> CD 0 01 Q. 0 W O)cccc,;" 1\.)01';""" 0.......;..0 CO';"OOl "0 gm a -EI't 3 ..... I\.) ~ ==. 3 2" 0 N -EI't -ER -EI't -EI't -EI't -EI't-El't-El't -EI't-El't-El't -EI't -EI't-El't -EI't-El't c:t'O 3 ~ W Cl 01010101 01010101 01010101 01010101 0:0 12 N 0) 0000 0000 0000 0000 C,< en .0 0 0000 0000 0000 0000 =CD II) 0000 0000 0000 0000 o~ 0 0 == == 0 0 0000 0000 0000 0000 c. (') n 0 == om - a3 ::L ..... r::;r ...... "" ::L'O C 01 -EI't -EI't -EI't-El't -EI't -EA-EI't -EI't -EA -ER -EI't -EI't r::;r- - '#. cO 0 .;.. .;.. I\.) I\.) 1\.)-EI't .... .... .... -ER .... ..... .... -EI't .... -EI't .... -EI't -'< "" 01 w....l\.)...... ClOlO)OI 0I1\.)""~ I\.)ccO.... -CD == b I\.) CCOlOlCC c..n 01 01 0 0100 00101';" gCII en W 01 bdc~:"" c.,~~N i:DoCu~ i:>>NOi:>> en I\.) "" o)ccco.;.. I\.)OI';"W 0.......;..0 CC~OOl .. "'TT C == Co .... -EI't ~ Cf) W .;.. -EI't -EA-EI't -EI't -EI't-El't -EI't -ER ~ I\.) .... .... .... -EI't .... ........-EI't .... -EA .... -EI't -EI't -EI't-El't-El't C 0 W 01 co 0)""'0) ~I\.)I\.)"" I\.) cc 0"" cc ..... Cl .... r:::r 0. I\.) 0) coO)"" .;.......cccc ....w.......... ~ ~ .... .... en ...... cc o,:.:..~~ Otoio.J~ c.,i:>>i:D~ ~N(O~ c: 01 co O)......I\.)W OII\.)ClCl .....01......... ';"CCOW '< n -EI't o~ W ~ == 0 cc -EI't -EA-EI't-El't -EI't -EI't-El't -ER -EA -EI't -EI't -EI't-El't ". -- 0 0)' .;.."".;...... WI\.)I\.)-EI't 1\.)I\.)I\.)-EI't 1\.)........-EI't .- ::LII) "oft. r::;r- 0) 0 I\.)coO~ I\.)......CCCl .........w~ ""0) co I\.) cm -0) 01 O)~....o CCO)OICC CDWNO ';"CCCDO) 0 01 ~:p..(oo, o,:....o~ (o:""'o:p.. b:lOtCoO C;m ...... .... 1\.)0).......... ..........1\.).... ....N........ wwoco :J n 0 a~ ::LO r::;r- c!!!. 0'"0 :J a -EI't en 3 W -EI't S202" .... I\.) ... -EI't -EI't-E.'t -E.'t -EA-EI't-E.'t -EI't-EA -EI't-El't -EI't -EI't -EI't -ER Cf)3 CO 0) coco cc 0) Cl............OI ................01 ......0)0)01 e.=e CD 0) I\.)coO~ I\.) .... co Cl ........"".;.. ....O)CDI\.) -CD 01 O)~""O CCCDOICC O)WI\.)O ';"CCO)O) en- 0 01 ~:p..Ccb:l 00~0~ CC:""'O:':" b:lOtCoO ~ ...... .... 1\.)0)-.... ..........N.... ......N........ WWOCl -0 ..., .CD 3 mE ar3 (") Q) C::JO <0.;::;: CD 0 '< r....oo Q):J- :J_r- c: :::!.Q) Q)C"-o -< So 0 ....I. o. ::+ :J CD ~-o 0..., 00 C') _. CD (") - o. :J . . Exhibit A 9 A Retiree Medical Coverage . 1. the following persons are eIigI.ole for retiree medical coverage: A Present retirees of the City of La Porte receiving retirement annuities . as a qualified ann~t under the Te~ Municipal Retiiement System, who have retired in accordance with. the City of La Porte Employee Policies Handbook; and were employed by the City of La Porte at the time of their retirement. Retirees re-employed after retirement from the City of La Porte that have employer SpOnsored health care coverage available through. the new employer may not continue health Coverage with the City of La Porte, ~xcept for those with-30 years or more tenure with the City of La Porte, or for retirees re-employed with .the City of La ;Porte. If an e~loyee works 30 years or more with the City of La Porte they may maintain the City of La Porte spoJisored health plan as secondary, while working for a new employer offering a health plan option.. All applicable costs of the PIan will still apply. Retirees who are self-employed are eligI.ole for medical coverage, but occupational illnesses or injuries shall not be covered. Annual contn'bUtions by retirees to the health plan, will be based on current active employ~dependent-rates. B. City employees who retire from the City of La Porte employment on or befoJ:'e D~er 31,2005, as a qualified annuitant under the Texas Municipal Retirement System; who retire in accordance with the City of La Porte Employee Policies Handbook:; who complete at least 10 yeats of service with the City of La Porte, and are currently emPloyed by the City of La Porte at the time of their rePr"emen.t. ~tirees re- employed after retirement from the City of La Porte that have employer sponsored health care Coverage available through the new employer may not continue health coverage with the City DfLa Porte, except for those with 30 years or plore tenure with the City of La Porte, or for retirees re-employed With the City of La Porte. if an einployee works 30 years or more with the City of La Porte they may ml'linrnin the City of La Porte sponsored health plan as secondary, ~e working for a new employer offering a health plan option.. All applicable costs of the Plan will still apply. Retirees who are self- ei;nployed are eligible fo~ medical coverage, l?ut occupational illnesses or injuries shall not be covered. Annualcon1nlnmons by retirees to th~ health plan will be based on current active employee/dependent rates. . . c. City employees who retire from City of La Porte employment on or after January 01, 2006 and (1) who have a combination of years of service with the City'ofLa Porte; plus age, totaling 80; and (2) who retire as a qnaIined annuitant under the Texas Municipal Retirement h system; who retire in accordance 'with the City of La Porte Employee Policies H~mlbook; who complete at least 20 years of service with the City of La Porte, and are cmren:tIy employed by the City of La Porte at the time of their retirement Retirees re-employed. after retirement , from the City of La Porte that have employer sponsored health care coverage available through the new employer may not continue health coverage with the City of La Porte, except for those with 30 years or more tenure with the City of La Porte, or for retirees re-employed with. the City of La Porte. If an empl9yee works 30 years or more with the City of La Porte they may m~:int;tin the City of La Porte sponsored health plan as secondary, while working for a new employer offering a health plan option. All applicable costs of the Plan will still apply. ~or those retirees who are self-employed, occupational ~esses or injuries shall not be covered. Annual conb:ibutions by retirees to the health plan will b~ based on a rost schedule determined by years of servIce, as established under Section 5, ''Premiums'', oftbis chapter. - D. City employees meeting the eligl'bility requirements for (1) disability . , retirement under the Texas Municipal Retirein~ System Act and (2) . have been declared pe1;D18Jiently disabled under the Social Security Act, and have elected to receive Medicare, Parts A and B, shall be eliglole for medical benetits, wliich shall be secondary to Medicare benefits, provided they have worked for the City of La Porte for ten (10) continuoUs years at the time of disability determinl'ltion. Costs associated with. retirement under this tier shall be 75% of th~ city cost 2. The retiree and dependent coverage will be primary for those participants not yet q~ed for Medicare. The coverage will be secondary for those retirees and retirees' dependents who are Medicare eligl'ble. The Retiree and dep~nt coverage will be secondary for Retirees with 30. or more years tenure with the City of La Porte, who have employer sponsored health. coverage available through their new employer, or for retirees re-employed with the City of La Porte, as hereinabove provided. If a covered retiree dies, dependents may continue coverage lintil the earlier of the date the surviving sp<;>use remarries, obtains. group insurance, or becomes entitled to Medicare, or im:ti1 any lmm~rried children financially dependent upon the covered retiree is 25 years of age. SurViving dependents shall pay the appropriate confnoution toWard dependent coverage as established in this chapter~ 3. Retirees who delay their retirement annuity shall not be eligible for retiree health coverage from the City. 4. Premi'tpns:.The City of La Porte utilizes a self-funded m~ca1 plan so there are no formal premiums paid for health coverage. Each year, dm:ing the bUdget.process, an amotiDt is determined for each employee to cover claims and administration of the medical fund. ,. r . ..~ ~ Costs to the r~m. .ee, retiring on or after January 01, 2006, shall be baSed. on a cost schedule determined. by years of service: At least 20 years of service Retiree pays 60% of city cost + Dependent premiums At least 21 years of service Retiree pays 55% of city cost + Dependent premiums At least 22 years of service Refuee pays 50% of city cost + Dependent premiums At least 23 years of service Retiree pays 45% of city cost + Dependent prep:rl.ums At least 24 years of service Retiree pays 40% of city cost + Dependent prC4niums At least 25 years of service Retiree pays 35% of city cost + DePendent premiums At least 26 years of service Retiree pays 30% of city cost + Deperu;lent premiums At least 27 years of service Retiree pays 25% of city cost + Dependent premiums At least 28 years of service Retiree pays 20% of city cost + Dependent premiums At least 29 years of service Retiree pays 15% of city cost , + Dependent premiums At least 30 years of service Retiree pays 10% of city cost + Dependent premiums Eligible dependents include: Your laWful spouse who is legally married to and living. with you; natural children; stepchildren; children who, before reaching the age of 18, are either adopted by yoU; or other clrildren for whom you b4ve care, custody and control under court decr~. A dependent child must be nnm:mied. and rely pn you for primary support and maintenance. Dependent children remain eligI..ble until age 25. . 5. Ret:irees may not add dependents once retired. There are no qualifying eventS to add. dependents. Depend.ents may be dropped by written request at any time. 6. Retirees shall pay all required contn"butionS to the City by the 15th of the month of coverage. One annu:a.l statement will be mailed to retirees for selection of payment plan: annn.a.1, bi-annual, quarterly or monthly. Failure to pay the required contn"bution will result in t:errnin~:tion of the member's participation in the City oiLa Porte sponsored health plail.. .Payment delayed. beYond 60 days will initiate COBRA notl:fi.cation for continuation of health. coverage onCe the member is terininated. from the Plan. E RECRUITMENT INCENTIVES Service time: 1: 1 Ratio prior years related work experience: City of La Porte experience 1:2 Ratio 1:3 Ratio This will be added to their service time to get them vested earlier than ten years. Minimum time worked must be 5 years before these incentives would kick in. Management Experience to Service Credits: 1--5 Years 5-10 Years 10-15 Years 15-20 Years 10 Service Credits 20 Service Credits 30 Service credits 40 Service Credits Age plus Service Credits to get to the Total of 80 Points EXAMPLE: John is 40 years old and comes to the city with 10-15 years of Management Experience he would get a total of 70 points towards the total of 80 points. This incentive would not available for anyone less that 40 years of age. PAY: No pay incentives 1. Increase the amount of the tier of life insurance provided. 2. If, the candidate does not need insurance package pay them the value or a portion of the amount allocated by the approved budget amount in the year they are hired. 3. Go to 5 year vesting 9-13-06 *** Place a heightened emphasis on 2 to 1 dollar match in Savings Plan NOTE: These materials were re-formatted on 10/4/06 to better address Council's request. Staff will be reviewing them with the consultant to ensure we have addressed Council's request. John Joerns F HRH@ HUb Rogal & Hobbs 1155 Dairy Ashford, Suite 350 P.O. Box 941709 (77094-8709) Houston, Texas 77079-3012 281-531-4455 800-964-6564 hilb rogal & hobbs TO: Debra Feazelle FROM: Neal W. Welch DATE: October 4, 2006 RE: Health Plan Projections As requested by Council, we have enclosed what we understand to be the request to freeze retiree rates at 2006 levels and reflect the shortfall in Active calculation. Page 1 is the "blended" calculation (employees & retirees) that was provided to Council on September 25th. This calculation reflects the original employer contribution calculation plus 100% of the 2007 increase (15%) absorbed by the employer ($620.37). The employee contribution remained the same as 2006. Page 2 illustrates the 2006 Employer and Employee calculation for just the retiree population. (Grandfathering existing retirees) Page 3 illustrates 2007 Retiree calculation if there were two retiree rate schedules (before and after 1/1/2007). These rates include all costs minus the active rate subsidy for active participants. (Same level as blended) Page 4 illustrates the shortfall/subsidy created by freezing the retiree and active rates. The shortfall is described as a subsidy and must be absorbed by the employer or shared in the future with actives and retirees. Please feel free to call for any additional clarifications. Attachments: Premium Worksheets (1 - 4) c:\documents and settings\swanaganr\local settings\temporary internet files\olkI48\memo debra feazelle 10-04-06 retiree subsidy calculations,doc me} 3 _ "0 ~ a)> ni ::l :::t~ m~ 3 "0 "T1 o'C '< ::l Cll C. Cll ::l rf'.co ~ o - ~ s:: o ::l - ::T -< "T1 c ::l C. S" co "C "C mmmmO 3333:- "0 "0 "0 "0 ....... O'O'O'o'~ nininini 0 Cll Cll Cll Cll C ~~~O~ c.c.U>:!..c "T1 0 "0 '< s:1 Ql ::T g -. 3:.:en 2: :.:Q-Cll lD '< Cll ::l "C "C mmmmO 3333:- "0 "0 "0 "0 ....... O'O'O'o'~ ninininio Cll Cll Cll Cll C ~~~O~ c.c.U>:!..c: "T1 0 "0 '< s:1 Ql ::T g -. 3:.:en 2: :.:Q-Cll lD '< Cll ::l N-o.-o.N -0.0(00) (") o mmmm~ 3 3 3 3 D1 ~~~~lC ~~~~lD re re re re 1- ~~~o~ c.c.U>:!...... "T1 0 "8 '< "'0 Ql::TC 0 3:.:en 0 :.:Q-Cll C '< Cll lD ::l Co c: g 2: lD WNN()1 ()1OWO (") o mmmm~ 3 3 3 3 D1 ~~~~lC ~~~~lD re re re re ....~ QlQl~O' 5.5.U>:!..~ "T1 0 "8 '< U, Ql::TC 0 3:.:en 0 :.:Q-Cll C '< Cll lD ::l Co c: (") e- O" ii" N-o.-o.N .j::o.-...IW.j::o. W -...I .j::o. ~.j::o.~~ U> C 0- en ~ .j::o. 0) W W .j::o. ~~~ NNN~ W-o.N-...I (0 ()1()1 (0 O1(o~:"'" O)(O(O.j::o. ~ b>m N ~ ~3N co "....,J W N ~~~~ ~~~~ ~~~~ ~~~~ ::l. "0 ~ ~ co W 0)0)0)0) 0)0)0)0) 0)0)0)0) 0)0)0)0) o-O'.;;;:j 0 .j::o. N NNNN NNNN NNNN NNNN S--< N "0 0000 0000 0000 0000 -" Cll N -0. WWWW wwww wwww wwww o ~ -0. co -...1-...1-...1-...1 -...1-...1-...1-...1 -...1-...1-...1-...1 -...1-...1-...1-...1 ::l -o.~ -...I()1 ~()1 o 0) o o -...I ~ -0. W gw ~.j::o. o 0 N N co ~ N -...I co W ()1 N ~~~~ coco coO) ()1W.j::o.(O (00)0)(0 (0 w:"'" 01 WO)O)-o. ~~~ ............Jrr..~ CO()1O)()1 ()1()1()10 W-o.~N N()1.j::o.W ~~~~ CO-...l-...lO) O-...lCO-...l ()1()10)0 0,01:""'0, (ON-o.O ~~~ ....Jrr.. ....Jrr.. ....Jrr.. -Yt ()1NWN ()100N o,ow~ O-...l.j::o.O ~~~~ -...1-...1-...10) -...I.j::o.()1.j::o. ()1Oow (o~~o -...I.j::o.-o.-...I ~ ~ -o.~-o.~ N(OO-o. O()1()1.j::o. o,NOo, (O.j::o.O()1 ~~~~ -...1-...1-...10) .j::o.-o.NW -o.()1()1()1 Oo,wo O)-o.-...IN b>m ::l 3 N -"0 5:O's C '< ~ !:!:Cll o Cll ::l ::2e} Ql - ::l ~ ON o 0 en 0 --...I ;:;0 CD ....... .., CD I\) CD 000 O::J -....,Jo. )>)> o 0 ....... ....... <. <" CD CD 00 ""'0 ::J .., 0. CD 0 ,., 3 -" ,AJ -. ....... CDc'< ~30 .., - CD"Tlr CD .., 00 O~ ooN""'O o CD 3- c 0 CD 00 0 ~::J o ....... ::J :::::!. ...-...0- lJJ~ CD 0 ::J ::J ~~ 0.0 --- .., " U> ::r CD CD ....... me} 3 .... "0 ~ 0)> ~ :J ::::!.~ m~ ~ ." OC '< :J ('1) C. ('1) :J cf?<C e} .... ~ s:: o :J .... ~ -< ." C :J C. S' <C ." ." mmmmO 3333~ "0"0"0"0....... oooo~ ~~~~Q ('1) ('1) ('1) ('1) C ~~S2<>0~ c.c.u>2..c ." 0 "0 '< a Ql ~ g -. 3 =: en ~ =:Q-('1) II) '< ('1) :J ." ." mmmmO 3333~ "0"0"0"0....... oooog ~~~~Q ('1) ('1) ('1) ('1) C ~~S2<>0~ c.c.u>2..c ." 0 "0 '< a Ql ~ g -. 3 =: en ~ =:Q-('1) II) '< ('1) :J ~oO)W o o mmmm~ 3 3 3 3 iiJ ~~~~cc ~~~~II) ~~~~1. ~~S2<>0~ c.c.U>2...... ." 0 -g '< Q Ql~c Q 3 =: en Q =:Q-('1) C '< ('1) II) :J Q. C n =. e- m NOCJ1~ o o mmmm~ 3 3 3 3 iiJ ~~~~cc 000011) '<'<'<'< .... ~~~~ ~ QlQlS2<>o' 5.5.u>2..~ ." 0 -g '< U, Ql~c Q 3 =: en Q =:Q-('1) C '< ('1) II) :J Q. C n =. e- m N......CJ1W I~ WN<o--.j fTt --.j -CJ1 co N fTt fTt fTt NNNfTt W......N--.j <OCJ1CJ1<o O1Co~:"" O)<o<o~ I~ b'm --.j fTt ~38 <0 W fTt fTt fTt fTt fTt fTt fTt fTt fTt fTt fTt fTt fTt fTt fTt fTt fTt :J. "0 ~ W N CJ1CJ1CJ1CJ1 CJ1CJ1CJ1CJ1 CJ1CJ1CJ1CJ1 CJ1CJ1CJ1CJ1 er- a 0) CO 0000 0000 0000 0000 s.~ 0) "0 0 0000 0000 0000 0000 _. ('1) 0 0 0000 0000 0000 0000 o ..., 0 0 0000 0000 0000 0000 :J N N ...... fTt ~<o a _0 CD CO CD ......fTt g~ fTt cf? ~ ~ CD In CO CO CD N fTt fTt fTt fTt --.j--.j--.jCJ1 W......N--.j CDCJ1CJ1CD O1Co~""" O)CD<o~ fTt fTtfTt ..... ..... .....-E:A- COCJ1O)CJ1 CJ1CJ1CJ10 w......~N NCJ1~w fTt fTt fTt fTt 0)0)0)CJ1 COCJ1O)CJ1 CJ1CJ1CJ10 w:......~N NCJ1~W fTt fTt fTt ... ..... ..... .(f) CJ1NWN CJ100N e"OW~ 0--.j~0 fTt fTt fTt fTt 0)0) 0) CJ1 CJ1NWN CJ100N e"OW~ 0--.j~0 fTt ~ ......fTt......fTt NCDO...... 0CJ1CJ1~ e"NOe" CD~OCJ1 fTt fTt fTt fTt 0)CJ10)CJ1 NCDO...... 0CJ1CJ1~ e"NOe" CD~OCJ1 b'm :J 3 ~. ...."0 .~ &og c'<o: =:('1) o ('1) :J -0-; _0 Ql .... :J ~ ON o 0 en 0 ....0) I\) o o 0) G) ....-... ., 110) o :::::l ., Q. -- :TO) o -- u> ::::r CD ~ CD~o --.,.,~ ::J. ,AJ :::::lga.O CO :::;. -- o-CD~ CD CD UJ O'O-U ., 0 0 CD :::::l ::I- -lo.--CD I\) ::J. _0- we -lo. -- -0 I\):::::l 80 0)0) "--'" o e 0) -- o :::::l " " rnmmmO ~~~~~ 00000 ~~~~ 0 CDCDCDCDC ~~S(oO~ c.c.en:!.C "TI () 15 '< ~ Q.l ::r c -. 3 = Cfl ~ =~CD CD '< CD ::l W ~~~~ (JI(JI(JI(JI .....,.....,.....,....., (JI(JI(JI(JI 0000 0000 ~~~~ NNN...... ooO).....,N .j>..............j>. Cow~o, wO)O)...... " " mmmmO ~~~~~ 00000 ~~~~ 0 CDCDCDCDC Q.lQ.lS(oOCD 5. 5. en:!. g. "TI () 15 '< ~ Q.l ::r c -. 3=Cfl ~ =~CD CD '< CD ::l ~~~~ (JI(JI(JI(JI .....,.....,.....,....., (JI(JI(JI(JI 0000 0000 ~~~ NNN~ wO......(O o 0""" (JI Cn<.n......Cn (oN......O (") o mmmmcs 3 3 3 3 ~ "Q."Q."Q."Q.cc o 0 0 0 CD '<'<'<'< ..... ~~~~ ~ Q.lQ.lS(oO' 5.5.en:!.~ "TI () 15 '< b Q.l::rc 0 3 = Cfl 0 =~CD C '< CD CD ::l Co C ~ e- O' (6" ~~~~ (JI(JI(JI(JI .....,.....,.....,....., (JI(JI(JI(JI 0000 0000 ~~~ N............~ 00)"""0) 0(JI(JI00 Co~:""'o .....,.j>............, (") o mmmmcs 3 3 3 3 ~ "Q."Q."Q."Q.cc OOOOCD '<'<'<'<..... ~~~~ ~ Q.lQ.lS(oO' 5.5.en:!.~ "TI () 15 '< u. Q.l::rc 0 3 = Cfl 0 =~CD C '< CD CD ::l Co C ~ e- O' (6" ~~~~ (JI(JI(JI(JI .....,.....,.....,....., (JI(JI(JI(JI 0000 0000 ~~~ ~-lr.......~ 0).j>.(JI0) 0)000 oCnwo O)...........,N ~m ~.g ~ 0--;;:; co:::: -'< -. CD o .., ::l ()m g 3 ~"O ~ 0:0 c '< ..;:: e:CD o CD ::l ~~~~ 0000000) (JIW.j>.(O (00)0)(0 Cow:""'<.n wO)O)...... ~~~~ 00""""""0) 0.....,00....., (JI(JIO)O Cn<.n:""'Cn (oN......O ~~~~ """""""""0) """.j>.(JI.j>. (JIOOW Co~:""'o .....,.j>............, ~~~~ """""""""0) .j>.......NW ......(JI(JI(JI oCnwo O)...........,N -u-l -0 Q.l - ::l ~ ON o 0 Cfl 0 -....., ,..-... 'Tl o ., ....... :::T o en CD I\.) o o -......J ::u CD ~ ., ~ 0 ....... 0'< o 0 :J -., 5:r 0-00 ~~ :J ::4- CD o 00 (") C 00 ....... o :J ., CD ....... :::::!. :J CD 00 ~ CD ., ~ - ~ - I\.) o o -......J --- ~ ~ ...... ~ ." ." mmmmO ~~~~~ o 0 0 0 0 d5d5d5d5 0 OlOlOlOlC gJgJQoO~ a.a.(J)2.l: TlO-g'<~ Ill::,-C -. 3 = en 2: =Q-Ol CD '< Ol :J (") o mmmm~ 3 3 3 3 ill "Q."Q."Q."Q.cc 000 0 CD '<'<'<'<.... ~~~~ ~ III III QoO' 5.5.(J)2.~ TlO-g'<b Ill::,-c 0 3 = en 0 -, a. Ol C -<CD CD :J Q. l: o !:!: e- m ." ." mmmmO ~~~~~ 00000 d5d5d5d50 OlOlOl<DC gJgJQoO~ a.a.(J)~l: TlO"O 0 III ::,- g !:!: 3 = en 2: =Q-Ol CD '< Ol :J m-i 3 0 "0 at o;t> d5 :J ~e mQ1.. 3 "Q.Tl o 5 d5 9, Ol :J cf.<O -i o at ~ o :J :; -< Tl C :J a. S' <0 AI ~ CD Ol en Tl a N Ol :J !!!. N o o Ol AI III CD en (") o mmmm~ 3 3 3 3 ill "Q."Q."Q."Q.cc o 0 0 0 CD d5d5d5d5~ 0l0l0l0l _ III III QoO , 5.5.(J)2.~ -n 0 -g '< 1.n Ill::,-c 0 3 = en 0 -, a. Ol C -< CD CD :J Q. l: o !:!: e- m I\.) 0 0 -.......J }> C"') ...... <" CD () 0 ::J ...... ~" 0" () c: !::!: ;:::;: 0 '< ::J 0 () - Q,) r C"') Q,) c: "U Q,) 0 !::!: ::+ 0 CD ::J :E ;:::;: ~ 0 c: ...... ;0 CD !::!: .., CD CD (J)~ ...... ~ W ...... (Xl WN-'~ WO(XlOl ~m(Xl~ (J) c C'" en ~N(]lcn -lo.-Jrr.-Jrr.(\J -..Joww Y; Qm N Y; 3..3 N -..J (]l -' ...... Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; ~"Q. g -;!2. ~ (Xl (]l(]l(]l(]l (]l(]l(]l(]l (]l(]l(]l(]l (]l(]l(]l(]l 0 N -..J-..J-..J-..J -..J-..J-..J-..J -..J-..J-..J-..J -..J-..J-..J-..J S. ~ -..J N Co (]l(]l(]l(]l 91919191 91919191 (]l(]l(]l(]l -. Ol 0 (]l 0000 0000 0000 0000 o -, 0 0 0000 0000 0000 0000 :J Qm~ :J 3 0 ...... Y; =t-o m Ol ~ Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; -, - Tl cf. Ol W NNNY; -Jrr. -Jrr. -Jrr..f:Fj -1r. -Jrr. -Jrr. f:A -lo. -fA -Jrr. ~ C'" 0 -, _(]l _(Xl W......N-..J (Xl(]l0l(]l (]lNWN N<DO...... C,< 0 iD9191iD (]l(]l(]l0 (]lOON O(]l(]l~ :='OlN 0 -..J o Ol Ol ...... (]l (]l<D-..J...... W:.....~N mow~ mNom :J :J (Xl N 0l<D<D~ N(]l~w O-..J~O <D~0(]l -i CD III N :J 0 :Ja.o <D Y; a. -..J N Y; (J)AI;t> -;!2. (]l N Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; 0 c !E. () W ...... 0l0l0l0l 0l0l0l0l 0l0l0l0l 0l0l0l0l rr _. _ <D :.... 0l0l0l0l 0l!J>0l!J> 0l0l0l0l 0l0l0l0l en CD <' <D Ol <.n<.n<.n<.n (]l(]l(]l(]l <.n<.n<.n<.n <.n<.n<.n<.n a.:<DOl W Ol 0l0l0l0l 0l0l0l0l 0l0l0l0l 0l0l0l0l '< Y; ll-i -0 ...... N Y; III at 0 <D N Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; Y; :J 0 ...... ~ (Xl (Xl (Xl-..J (Xl-..J(Xl Ol -..J-..J-..J0l -..J-..J-..J0l ON cf. W _N (Xl(]lOlN ~~~~ <D0l-..J0l OlW~(]l o 0 N -..J ......-..J-..JO -.J-Jrr.--lr.~ NOlOlOl en 0 ...... Ol :.....Cnw~ (Xl-..JW-..J :""'m<ON No,CnN ~-..J ...... (Xl N (]l(]l0 (Xl...... O<D OlWO Ol (]l 0 Ol-'