HomeMy WebLinkAboutO-2006-2781-C Passed - original 2004
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
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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"
.
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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
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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
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