FTE is defined as an employee who is employed on average at least 30 hours of service per week.

Size: px
Start display at page:

Download "FTE is defined as an employee who is employed on average at least 30 hours of service per week."

Transcription

1 On March 23, 2010, President Barack Obama signed int law cmprehensive health care refrm legislatin, the Patient Prtectin and Affrdable Care Act (H.R. 3590) passed in the Senate. The Health Care and Educatin Recnciliatin Act f 2010 (H.R. 4872) is a recnciliatin bill passed by Cngress t make changes t the PPACA, signed int law in March 30, Tgether, these bills represent the cmpleted health care refrm Act. The summary belw lists the main prvisins f the Act that directly affects emplyers. SHARED RESPONSIBILITY FOR EMPLOYERS Effective Jan 1, 2014 N mandate, but assessment fee fr large emplyers (mre than 50 FTEs) if emplyer has at least 1 FTE wh receives credit thrugh an Exchange. The idea is that large emplyers help ffset the csts t the American taxpayer if a firm has emplyees wh access taxpayer supprted health prgrams (i.e. in an Exchange). [Nte: This shuld affect a small sectin f large emplyers since mre than 96% f large emplyers ffered cverage in 2008, accrding t the Kaiser Family Fundatin]. FTE is defined as an emplyee wh is emplyed n average at least 30 hurs f service per week. Large Emplyers NOT ffering health cverage t its FTEs (and their dependents) AND at least 1 FTE is receiving a tax credit thrugh the Exchange, will be assessed a fee f $2,000 per FTE (whether the ther FTEs are receiving credit r nt); Large Emplyers that DO ffer health cverage t its FTEs (and their dependents) AND have at least 1 FTE wh received a premium credit thrugh the Exchange are required t pay the lesser f $3,000 fr each FTE wh received the credit AND enrll in an Exchange r $2,000 fr each FTE. [Nte: Because the assessment applies t FULL time emplyees nly, the law includes a mechanism t prevent emplyers frm evading the fee by decreasing the wrk hurs f their emplyees t PT. The law requires that a measure f FTE equivalents be cunted t determine whether the emplyer is subject t the assessment. The FTE equivalent is calculated by ttaling the number f hurs paid divided by the number f available regular hurs a FTE culd have wrked fr the year (r $2080, a maximum limit established by this law). With this measure, FTE equivalents can include mre than ne emplyee, which means that the ttal number f FTE equivalent des nt equal the head cunt f each emplyee. In ther wrds, BOTH the number f PTEs and FTEs are cnsidered when determining whether the emplyer emplyed an average f at least 50 FTEs. Fr example, if the wrk year is defined as 2,080 hurs, then ne wrker ccupying a paid FT jb all year wuld cnsume ne FTE; tw emplyees wrking fr 1,040 hurs each wuld cnsume ne FTE between the tw f them. This FTE equivalent scale, hwever, is nt cunted when determining the amunt f the penalty. Als, n penalties apply t PTEs.] It is against the law t discriminate against lw incme wrkers that qualify fr the tax credit r cst sharing subsidy that can be used in an Exchange.

2 The first 30 FTEs are excluded when calculating the amunt f the penalty. An emplyee is eligible fr Tax Credit r a Cst Sharing Reductin fr use in an Exchange if: The emplyee s husehld incme range is frm % f the federal pverty level (FPL) and, If the emplyer des ffer cverage, but the emplyee s required premium fr cverage in unaffrdable (exceeds 9.5% f their husehld incme) r, The emplyer des nt pay fr at least 60% f the allwed csts under the plan. The emplyer des nt determine if emplyee is eligible fr premium tax credit based n incme; instead, the emplyer is ntified by the exchange if the FTE qualifies. Large emplyers are nt required t have a standard benefits package r make minimum cntributins t premiums. BUT, if the emplyer pays less than 60% f the plan s premium, the emplyee may be eligible fr subsidy in an Exchange (depending n their incme), which then trigger the fee assessment fr emplyers (except in the case where emplyer ffers Free Chice Vuchers, see belw). Emplyers that DO ffer cverage will be required t autmatically enrll emplyees int the emplyer s lwest cst premium plan (emplyee may pt ut). Emplyers that DO ffer minimum essential cverage and pay a prtin f the cst f the premium are required t prvide a FREE CHOICE VOUCHER t emplyees t be able t buy insurance in an Exchange, IF: Emplyee s incme is less than 400% Federal Pverty Level (FPL), AND If the emplyee s share f the premium is greater than 8% but less than 9.8% f their incme r the emplyers plan pays less than 60% f the premium cst AND Emplyee pts ut f the emplyer spnsred plan int an Exchange Vucher amunt equals what the emplyer wuld have paid t prvide cverage (fr individual r family cverage). Vucher amunt will be used by emplyees t cver the premium csts fr the plan they chse in the Exchange. The amunt f the vucher used by the emplyee t purchase a plan in an Exchange is nt taxable t the emplyee; any amunt left ver nt applied t the premium cst f that plan will be taxable t the emplyee. Emplyers that prvide free chice vuchers will nt be penalized fr emplyees wh receive credits in the Exchange (i.e. n assessment payment impsed emplyer fr emplyees wh chse t take the vucher). Emplyers pay the credit amunt f vucher t the Exchange fr the premium f the plan. If the amunt f the free chice vucher exceeds the amunt f the premium f the plan, emplyers must pay that excess directly t the emplyee. If premium in an Exchange ends up being mre than what the emplyer wuld have cntributed t the emplyer spnsred plan, emplyees pay that difference ut f pcket.

3 Emplyees wh receive vucher wuld nt als qualify fr a premium tax credit in the Exchange. Many f the details are t be wrked ut in regulatin. One issue will be t determine the amunt the emplyer must cntribute and which plan t cnsider if emplyees csts falls between 8 9.8% f incme. [Nte: The idea behind the vucher is t allw lw incme individuals t have mre ptins in purchasing insurance] Emplyers with 200 r mre FTEs must autmatically enrll their emplyees in the emplyerffered lwest cst health care plan. Emplyees may pt ut. Any emplyer ffering emplyer spnsred insurance may nt impse any waiting perid in excess f 90 days (fr bth individual and family cverage). Hwever, there will be n fee impsed n emplyers that require waiting perids up t 90 days befre emplyees culd enrll in an emplyer spnsred plan. Emplyers are required t disclse the value f health benefits n emplyees W 2 tax frms. Emplyers with 50 r less emplyees are exempt frm this assessment. [Nte: less than 50% f these small emplyers ffer health insurance] EMPLOYER REQUIREMENT TO INFORM EMPLOYEES OF COVERAGE OPTIONS Effective March 1, 2013 All emplyers (nt just large emplyers) must prvide a written ntice t all emplyees abut the existence f an Exchange, including infrmatin n hw t cntact the Exchange t request assistance and their ptential eligibility fr a tax credit r cst sharing reductin if the emplyer cvers less than 60% f the allwed csts under the plan. This ntice must cntain infrmatin n an emplyee s eligibility fr a tax credit r cst sharing reductin thrugh the Exchange. PROTECTIONS FOR EMPLOYEES N emplyer is allwed t discharge r discriminate against any emplyee with respect t salary (i.e. discriminating in favr f higher wage emplyees), terms, cnditins, r ther privileges f emplyment, including credit r subsidy t buy in an Exchange. If emplyee believes that he/she was unlawfully discharged, they may seek relief in accrdance t the law. SMALL BUSINESS TAX CREDIT: FOR EMPLOYEE HEALTH INSURANCE EXPENSES OF TAX EXEMPT SMALL EMPLOYERS Effective January 1, 2010 (effective immediately)

4 Eligible emplyer: small emplyers with n mre than the equivalent f 25 FTE (a firm with fewer than 50 half time wrkers wuld be eligible) AND average annual wages belw $50,000 fr FTEs and cvers at least 50% f the ttal premium cst. [See infrmatin n Pg 1 n hw the FT equivalent number f emplyees is determined this scale allws emplyers t accunt fr PTEs s that an emplyer with mre than 25 emplyees may qualify fr this credit]. Phase I: Fr : Credit f up t 25% fr nn prfit emplyers (35% fr fr prfits) f emplyer s average premium cntributin tward the emplyee s health insurance premium. Fr nn prfit emplyers, credit amunt is based n the payrll taxes f the emplyer nn elective cntributins fr premiums paid fr health insurance cverage Phase II: 2014 n: fr businesses wh purchase cverage thrugh the Exchange, credit f up t 35% (50% fr fr prfits) f emplyer s cntributin tward the emplyee s health insurance premium if emplyer cntributes at least 50% f the ttal premium csts The requirement that the emplyer pays at least 50% f the ttal premium cst applies t the premium fr single cverage fr the emplyee, even if emplyee has family cverage. There are special rules in calculating the credit fr a tax exempt qualified emplyer. The amunt f the credit (25% f emplyer s premium expenses) cannt exceed the ttal amunt f incme and Medicare (i.e. Hspital Insurance) tax the emplyer is required t withhld frm emplyees wages fr the year plus the emplyer share f Medicare tax n emplyees wages. Any premium paid as a salary reductin arrangement under a sectin 125 cafeteria plan is nt treated as paid by the emplyer, therefre nt subject t this tax credit. Premiums paid by the emplyer in the 2010 year befre the new health care refrm law was signed in March 23, 2010, CAN be cunted in calculating the credit. Fr tax exempt emplyers that have n taxable incme, the credit is a refundable credit. The IRS will prvide further detail n hw t claim the tax credit since they can t claim it n the annual incme tax return. [Nte: the credit rates are lwer fr nn prfits t ensure that the value f the credit is apprximately equal t that prvided t fr prfit firms that cannt claim a tax deductin fr the amunt f the credit claimed] The amunt f the credit gradually phases ut based with average wage between $25,000 and $50,000 and fr firms with the equivalent f between 10 and 25 FTEs. An emplyer s eligible cntributin is limited t the average cst f health insurance in that state. This is t avid an incentive t chse a high cst plan. Fr mre detailed infrmatin n the tax credit fr small businesses, visit the IRS website.

5 EXCHANGE ELIGIBLE EMPLOYERS Exchanges are new entities that create rganized and regulated marketplaces that will allw small emplyers and emplyees nt cvered thrugh their emplyers t shp fr insurance at mre cmpetitive rates than is currently available. Effective Jan ; First Year small emplyers with 100 r fewer emplyees, but befre 2016, it s up t the state t limit eligibility t emplyers with n mre than 50 emplyees; Beginning in Jan 2017, states can chse t allw emplyers with mre than 100 emplyees t participate in the Exchange; Once an emplyer is permitted t participate in an Exchange, that emplyer may cntinue t be Exchange eligible regardless f the number f emplyees it emplys in the future. OTHER PROVISIONS Grup health plans that impse certain exclusins will n lnger be allwed. Grandfathered grup health plans are als subject t mst requirements. Althugh grup health plans will be respnsible fr cmplying with all the prvisins f the law, emplyers als have the respnsibility f ensuring that the plan(s) they spnsr abide by the Act. Sme prvisins are effective this year, but mst dn t take effect until January Sme f the main prvisins are listed belw: Grup health plans must nw cver unmarried dependent children up t age 26 wh have n access t ther emplyer spnsred health cverage, beginning in Sept 23, The law des nt require cverage fr the child f a child wh is receiving dependent cverage. The law des nt specify whether emplyers must cntribute tward the child s premium this is smething that will be further addressed in rule making. Grup health plans can n lner impse life time r annual limits n plan benefits, effective September 23, 2010; Grup health plan can n lnger exclude anyne due t pre existing cnditins, effective September 23, 2010 t children, effective January 2014 t all persns; Free preventive care under Medicare and private plans n c pays and exempt frm deductibles; effective September 23, 2010; The law limits health care reimbursement accunt cntributins t $2,500 per year and n lnger allws ver the cunter drugs t be reimbursed thrugh health reimbursement accunt r health saving accunt unless prescribed by a dctr; The law prvides a temprary reinsurance prgram (until Exchanges becme available in January 2014) fr early retirees (ages 55 64) and their dependants that prvides reimbursement t participating emplyment based plans fr a prtin f the csts f prviding health insurance cverage. This temprary prgram is created t help cmpanies maintain health cverage fr early retirees. The reimbursement t the emplyment based health plans equals 80% f the cst f benefits per enrllee that is between $15,000 and $90,000. This prvisin is effective June 23, 2010;

6 The law creates a Simple Cafeteria Plan available fr emplyers with less than 100 emplyees. This Simple Cafeteria Plan is a new prgram fr smaller emplyers t be able t ffer this taxfree benefit t their emplyees in a way that reduces the administrative burden f spnsring such plans; effective Jan 1, 2011; The law creates a temprary natinal high risk pl insurance cverage fr eligible individuals until Exchanges are up and running (in January 2014), effective June 23, Eligible individuals are thse wh have pre existing cnditins and have nt been cvered under any plan as f March 23, Emplyers are prhibited frm disenrlling emplyee frm emplyerspnsred plan r encuraging emplyees t disenrll frm emplyer spnsred plan fr the purpse f applying fr cverage thrugh this high risk pl. Healthcare flexible savings cntributin frm each emplyee will be limited t $2,500 per year, effective January 2013; A nndeductible excise tax equal t 40% f the cmbined cst f the annual emplyer and emplyee premium that exceeds the limit f $10,200 fr individual cverage and $27,500 fr family cverage (nt cunting dental and visin plans). The limits fr retirees and high risk prfessinals are between $11,850 and $30,950). The insurance cmpany will be taxed, nt the emplyer; effective January 2018; Eliminates the tax deductins fr emplyers wh receive Medicare Part D retiree drug subsidy payment, effective January There will be an increase in the Medicare tax fr high incme emplyees. Effective 2013, fr emplyees earning mre than $200,000/yr, this increase in Medicare tax will be levied n the emplyee s share f the incme. Emplyers will be required t withhld this additinal tax frm the emplyee s incme. [Nte: In the case f health insurance cverage under cllective bargaining agreement (negtiatin between emplyer and trade unin), that was ratified prir t law s enactment date (March 23, 2010), will nt be subject t the Act until agreement expires].

Health Care Reform Patient Protection Affordable Care Act (PPACA) Overview Key Principles

Health Care Reform Patient Protection Affordable Care Act (PPACA) Overview Key Principles Health Care Refrm Patient Prtectin Affrdable Care Act (PPACA) Overview Key Principles DESCRIPTION: Healthcare Refrm/Patient Prtectin & Affrdable Care Act (PPACA) were passed int law March 23. 2010. Hwever,

More information

Health Care Reform: The New Law

Health Care Reform: The New Law Health Care Refrm: The New Law Prfessr Sidney D. Watsn April 7, 2010 On March 23, 2010 President Obama signed int law the Patient Prtectin and Affrdable Care Act (H.R. 3590). On March 29, the President

More information

insurers cannot deny coverage for patients with preexisting conditions or because an insured got sick;

insurers cannot deny coverage for patients with preexisting conditions or because an insured got sick; The Affrdable Care Act Health Insurance Respnsibilities f Large, Midsize & Small Emplyers; Buying Insurance n the Individual Health Insurance Marketplace and the Small Business Health Optins Prgram Intrductin:

More information

Health Care Reform Patient Protection Affordable Care Act (PPACA) Overview Key Principles

Health Care Reform Patient Protection Affordable Care Act (PPACA) Overview Key Principles Health Care Refrm Patient Prtectin Affrdable Care Act (PPACA) Overview Key Principles DESCRIPTION: Healthcare Refrm/Patient Prtectin & Affrdable Care Act (PPACA) were passed int law March 23. 2010. Hwever,

More information

Provision Senate HELP Committee Bill (Affordable Health Choices Act) House Tri-Committee Bill, H.R. 3200 Individual Mandate

Provision Senate HELP Committee Bill (Affordable Health Choices Act) House Tri-Committee Bill, H.R. 3200 Individual Mandate August 7, 2009 Cmparisn f the Cverage Prvisins in the Affrdable Health Chices Act as Apprved by the Senate HELP Cmmittee and the Huse Tri-Cmmittee Bill, H.R. 3200, America s Affrdable Health Chices Act

More information

ACA LEARNING SERIES. Impact on Massachusetts & Implementation Activities to Date EMPLOYER SPONSORED INSURANCE AND AFFORDABILITY UNDER THE ACA

ACA LEARNING SERIES. Impact on Massachusetts & Implementation Activities to Date EMPLOYER SPONSORED INSURANCE AND AFFORDABILITY UNDER THE ACA ACA LEARNING SERIES Impact n Massachusetts & Implementatin Activities t Date EMPLOYER SPONSORED INSURANCE AND AFFORDABILITY UNDER THE ACA September 2013 A cllabrative effrt between the Executive Office

More information

The Patient Choice, Affordability, Responsibility, and Empowerment Act

The Patient Choice, Affordability, Responsibility, and Empowerment Act The Patient Chice, Affrdability, Respnsibility, and Empwerment Act January 30, 2014 In January 2014, Senatrs Richard Burr (NC), Tm Cburn (OK), and Orrin Hatch (UT) made public a prpsal the Patient Chice,

More information

Proposed Regulations Released on Health Care Reform s Individual Mandate Provision

Proposed Regulations Released on Health Care Reform s Individual Mandate Provision Fr Immediate Release: February 2013 Emplyee Benefits Cmpliance Breaking News Vlume 2013 Issue 3 Prpsed Regulatins Released n Health Care Refrm s Individual Mandate Prvisin On January 30, 2013, the Departments

More information

RIVERSIDE TRANSIT AGENCY FULL-TIME ATU EMPLOYEES NEW HIRE ENROLLMENT OVERVIEW 2015

RIVERSIDE TRANSIT AGENCY FULL-TIME ATU EMPLOYEES NEW HIRE ENROLLMENT OVERVIEW 2015 RIVERSIDE TRANSIT AGENCY FULL-TIME ATU EMPLOYEES NEW HIRE ENROLLMENT OVERVIEW 2015 Riverside Transit Agency (RTA) is extremely prud f the package f benefits available t yu. The benefits package prvided

More information

The SHOP Marketplace. August 14, 2014

The SHOP Marketplace. August 14, 2014 The SHOP Marketplace August 14, 2014 What is the SHOP Marketplace? SHOP = Small Business Health Optins Prgram Part f the Health Insurance Marketplace created by the Affrdable Care Act (ACA) Offers emplyers

More information

RE: Notice 2015-16 - Excise Tax on High Cost Employer-Sponsored Health Coverage

RE: Notice 2015-16 - Excise Tax on High Cost Employer-Sponsored Health Coverage Richard Stver, FSA, MAAA Principal and Cnsulting Actuary Knwledge Resurce Center May 15, 2015 Submitted electrnically via http://regulatins.gv/ Buck Cnsultants, LLC. 500 Plaza Drive Secaucus, NJ 07096

More information

January 2015 *Benefits Highlights for Medical Center Employees

January 2015 *Benefits Highlights for Medical Center Employees January 2015 *Benefits Highlights fr Medical Center Emplyees Health Insurance Plans A Tricare Supplement plan is ffered t Tricare eligible emplyees: all ther emplyees have t the ptin t enrll in the MUSC

More information

Health Care Reform Timeline

Health Care Reform Timeline Health Care Refrm Timeline On March 23, 2010, President Obama signed int law the health care refrm bill, the Patient Prtectin and Affrdable Care Act. This legislatin, alng with the Health Care and Educatin

More information

INCOME TAX INSURANCE PERSONAL SICKNESS AND ACCIDENT INSURANCE TAKEN OUT BY EMPLOYEE WITH EMPLOYER PAYING THE PREMIUMS ON EMPLOYEE S BEHALF

INCOME TAX INSURANCE PERSONAL SICKNESS AND ACCIDENT INSURANCE TAKEN OUT BY EMPLOYEE WITH EMPLOYER PAYING THE PREMIUMS ON EMPLOYEE S BEHALF QUESTION WE VE BEEN ASKED QB 15/09 INCOME TAX INSURANCE PERSONAL SICKNESS AND ACCIDENT INSURANCE TAKEN OUT BY EMPLOYEE WITH EMPLOYER PAYING THE PREMIUMS ON EMPLOYEE S BEHALF All legislative references

More information

Health Savings Accounts (HSAs) Distribution Rules

Health Savings Accounts (HSAs) Distribution Rules Brught t yu by Haylr, Freyer & Cn, Inc. Health Savings Accunts (HSAs) Distributin Rules A Health Savings Accunt (HSA) is a trust r accunt used t pay medical expenses that a high deductible health plan

More information

Special Tax Notice Regarding 403(b) (TSA) Distributions

Special Tax Notice Regarding 403(b) (TSA) Distributions Special Tax Ntice Regarding 403(b) (TSA) Distributins P.O. Bx 7893 Madisn, WI 53707-7893 1-800-279-4030 Fax: (608) 237-2529 The IRS requires us t prvide yu with a cpy f the Explanatin f Direct Rllver,

More information

Understanding a new kind of financial assistance. Jessica Dunbar, Individual Market Manager

Understanding a new kind of financial assistance. Jessica Dunbar, Individual Market Manager Understanding a new kind f financial assistance Jessica Dunbar, Individual Market Manager Financial Assistance thrugh Cnnect fr Health Clrad-Agenda Overview f regulatins and streamlining eligibility fr

More information

High Deductible Health Plan/ Health Savings Account Presentation

High Deductible Health Plan/ Health Savings Account Presentation High Deductible Health Plan/ Health Savings Accunt Presentatin WHY CHANGE? Future plan structured s emplyees will think and act differently Prmte preventin and getting healthier Prmtes cnsumerism Current

More information

No change to K-3 poverty class size reduction vs 2011-12. No change to National Board Certification Bonuses vs 2011-12.

No change to K-3 poverty class size reduction vs 2011-12. No change to National Board Certification Bonuses vs 2011-12. There is $0 gap impact f the cnference budget vs current budget assumptins unless smene can quantify the admin pain f the K-12 health benefits bill. Belw is the cnference budget summary. Seattle Public

More information

Improved ADP and ACP Safe Harbor Plan Designs

Improved ADP and ACP Safe Harbor Plan Designs Imprtant Infrmatin Plan Administratin and Operatin April 2000* Imprved ADP and ACP Safe Harbr Plan Designs WHO'S AFFECTED This infrmatin applies t defined cntributin plans with a 401(k) feature r emplyer

More information

Issue Brief. SBC Distribution Rules for Employer Sponsored Health Plans October 2012. Summary. Which Plans Are Required to Provide the SBC?

Issue Brief. SBC Distribution Rules for Employer Sponsored Health Plans October 2012. Summary. Which Plans Are Required to Provide the SBC? Issue Brief SBC Distributin Rules fr Emplyer Spnsred Health Plans Octber 2012 Summary The Affrdable Care Act (ACA) expands ERISA's disclsure requirements by requiring that a summary f benefits and cverage

More information

Coordinating Dual Eligibles Medicare and Medicaid Managed Medical Assistance Benefits

Coordinating Dual Eligibles Medicare and Medicaid Managed Medical Assistance Benefits Crdinating Dual Eligibles Medicare and Medicaid Managed Medical Assistance Benefits Medicare beneficiaries wh have limited incme and resurces may get help paying fr their Medicare premiums and ut-f-pcket

More information

CONTENTS UNDERSTANDING PPACA. Implications of PPACA Relative to Student Athletes. Institution Level Discussion/Decisions.

CONTENTS UNDERSTANDING PPACA. Implications of PPACA Relative to Student Athletes. Institution Level Discussion/Decisions. This dcument is intended t prvide NCAA member institutins with an infrmatinal guide regarding the ptential implicatins f the Patient Prtectin and Affrdable Care Act f 2010 (PPACA) when fully implemented

More information

APPENDIX 1C Benefit Information for WITC Management 2014-2015

APPENDIX 1C Benefit Information for WITC Management 2014-2015 U Benefit Infrmatin fr WITC Management 2014-2015 ELIGIBILITY Full Time 1,560 t 1,950 hurs per year Part Time 1,000 t 1,559 hurs (benefits with an * apply and/r are prrated) GROUP MEDICAL INSURANCE Tw medical

More information

Notice of Protection Provided by Utah Life and Health Insurance Guaranty Association

Notice of Protection Provided by Utah Life and Health Insurance Guaranty Association Ntice f Prtectin Prvided by Utah Life and Health Insurance Guaranty Assciatin This ntice prvides a brief summary f the Utah Life and Health Insurance Guaranty Assciatin ("the Assciatin") and the prtectin

More information

PROPOSAL SUMMARY. The Boeing Company

PROPOSAL SUMMARY. The Boeing Company PROPOSAL SUMMARY The Being Cmpany Emplyees Represented by Sciety f Prfessinal Engineering Emplyees in Aerspace (SPEEA), Prfessinal and Technical Units January 8, 2016 ACTIVE MEDICAL, DENTAL, AND INSURANCE

More information

ES PROCEDURES FOR OVERPAYMENT RECOVERY

ES PROCEDURES FOR OVERPAYMENT RECOVERY ES PROCEDURES FOR OVERPAYMENT RECOVERY Effective: 7/1/2012 Respnsible Office: Emplyee Services (ES) Apprved: ES Directr Applicatin: All Emplyees f the University f Clrad Plicy The University f Clrad will

More information

APPENDIX 1D Benefit Information for WITC Support and Technical Personnel 2016-2017

APPENDIX 1D Benefit Information for WITC Support and Technical Personnel 2016-2017 ELIGIBILITY Full Time 1,560 t 1,950 hurs per year Part Time 1,000 t 1,559 hurs (benefits with an * apply and/r are prrated) GROUP MEDICAL INSURANCE Three medical plans t chse frm: 80/20 Netwrk, Cnsumer

More information

Loan Repayment Planning Worksheet

Loan Repayment Planning Worksheet Lan Repayment Planning Wrksheet Date: Think f yur federal student lans as yur EDUCATION MORTGAGE. It is the financing yu ve brrwed t make this imprtant investment in yurself. The gd news is that this mrtgage

More information

Group Term Life Insurance: Table I Straddle Testing and Imputed Income for Dependent Life Insurance

Group Term Life Insurance: Table I Straddle Testing and Imputed Income for Dependent Life Insurance An American Benefits Cnsulting White Paper American Benefits Cnsulting, LLC 99 Park Ave, 25 th Flr New Yrk, NY 10016 212 716-3400 http://www.abcsys.cm Grup Term Life Insurance: Table I Straddle Testing

More information

Health Care Reform Timeline

Health Care Reform Timeline Brught t yu by Buiten & Assciates, LLC Health Care Refrm Timeline On March 23, 2010, President Obama signed the health care refrm bill, r Affrdable Care Act (ACA), int law. ACA makes sweeping changes t

More information

Offsets. receive the full amount of any of the qualifying benefits and allowances for the full year; and

Offsets. receive the full amount of any of the qualifying benefits and allowances for the full year; and Offsets yu can claim Offsets In additin t claiming allwable deductins, yu may be entitled t claim tax ffsets. Tax ffsets (smetimes referred t as rebates) directly reduce the amunt f tax payable n yur taxable

More information

New 3.8% Medicare Tax on "Unearned" Net Investment Income

New 3.8% Medicare Tax on Unearned Net Investment Income New 3.8% Medicare Tax n "Unearned" Net Investment Incme Net investment incme- Incme received frm investment assets such as bnds, stcks, mutual funds, lans and ther investments Capital gain- When a capital

More information

Final rules describe health coverage reporting requirements for 2015

Final rules describe health coverage reporting requirements for 2015 frm Human Resurce Services Final rules describe health cverage reprting requirements fr 2015 April 22, 2014 In brief Final regulatins n reprting requirements f the Affrdable Care Act (ACA) give needed

More information

PLANNING FOR QUALITY CARE AND INDEPENDENCE. Why you need to plan for long-term care assistance, and what funding options are available.

PLANNING FOR QUALITY CARE AND INDEPENDENCE. Why you need to plan for long-term care assistance, and what funding options are available. PLANNING FOR QUALITY CARE AND INDEPENDENCE Why yu need t plan fr lng-term care assistance, and what funding ptins are available. PLANNING FOR QUALITY CARE AND INDEPENDENCE The value f planning ahead The

More information

VET FEE-HELP Frequently Asked Questions for Students May 2010

VET FEE-HELP Frequently Asked Questions for Students May 2010 Hw d I apply? VET FEE-HELP Frequently Asked Questins fr Students May 2010 If yu are eligible fr VET FEE-HELP assistance and wuld like t btain a VET FEE-HELP lan, yu shuld btain a Request fr VET FEE-HELP

More information

Are Insurance Premiums Deductible?

Are Insurance Premiums Deductible? Are Insurance Premiums Deductible? December 2011 Can I deduct the premiums? That s a questin yu prbably hear when yu re presenting an insurance cncept. Unfrtunately, the answer is generally n insurance

More information

Health Care Reform Timeline

Health Care Reform Timeline Brught t yu by Hipskind Seyfarth Risk Slutins Health Care Refrm Timeline The health care refrm bill, the Affrdable Care Act (ACA), was signed int law n March 23, 2010. The ACA makes sweeping changes t

More information

UC Irvine Salary Expense Reduction and Furlough Supplemental FAQs. For Campus, School of Medicine and College of Health Sciences Employees

UC Irvine Salary Expense Reduction and Furlough Supplemental FAQs. For Campus, School of Medicine and College of Health Sciences Employees UC Irvine Salary Expense Reductin and Furlugh Supplemental FAQs Fr Campus, Schl f Medicine and Cllege f Health Sciences Emplyees The UC Office f the President (UCOP) web site is the authritative resurce

More information

To discuss Chapter 13 bankruptcy questions with our bankruptcy attorney, please call us or fill out a Free Evaluation form on our website.

To discuss Chapter 13 bankruptcy questions with our bankruptcy attorney, please call us or fill out a Free Evaluation form on our website. Intrductin This Ebk fcuses n Chapter 13 bankruptcy, hw it wrks, and hw it helps yu eliminate debt and keep yur assets (such as yur hme). We hpe yu find this infrmatin t be helpful. T discuss Chapter 13

More information

WHAT SHOULD I LOOK FOR WHEN I BUY HEALTH INSURANCE?

WHAT SHOULD I LOOK FOR WHEN I BUY HEALTH INSURANCE? WHAT SHOULD I LOOK FOR WHEN I BUY HEALTH INSURANCE? The Maine Bureau f Insurance 34 State Huse Statin Augusta, Maine 04333 207-624-8475 r 1-800-300-5000 (in Maine) http://www.maine.gv/pfr/insurance Paul

More information

The Family Cost Share system is designed so families with the ability to pay will share in the cost of services.

The Family Cost Share system is designed so families with the ability to pay will share in the cost of services. Paying fr Early Childhd Interventin Services What is ECI? Texas Early Childhd Interventin (ECI) prgrams serve families with children birth t 36 mnths with develpmental delays r disabilities. ECI prvides

More information

UBC Restricted Faculty Second Mortgage Loan Program Description of Key Terms

UBC Restricted Faculty Second Mortgage Loan Program Description of Key Terms UBC Restricted Faculty Secnd Mrtgage Lan Prgram Descriptin f Key Terms Updated February 4, 2014 The Restricted Resale Capped Appreciatin Prgram is ne f tw ptins in UBC s Hme Ownership Prgram intended t

More information

Health Care Reform Timeline

Health Care Reform Timeline Brught t yu by Nrth Risk Partners Health Care Refrm Timeline The health care refrm bill, the Affrdable Care Act (ACA), was signed int law n March 23, 2010. The ACA makes sweeping changes t the U.S. health

More information

STEP 1: Student Application Submission

STEP 1: Student Application Submission Student Applicatin Prcess fr Chice Districts Interdistrict Public Schl Chice Prgram New Jersey State Department f Educatin P.O. Bx 500 Trentn, New Jersey 08625-0500 Email: pschice@de.state.nj.us STEP 1:

More information

Compensation Texas Tax Code 171.1013 Rule 3.589

Compensation Texas Tax Code 171.1013 Rule 3.589 Cmpensatin Texas Tax Cde 171.1013 Rule 3.589 Presented by: Franchise Tax Plicy Staff Organizer: Janet Spies Panelists: Teresa Bstick, Claire Jamal, Jerry Oxfrd, Jennifer Specchi, and Bill Yrk Margin Cmpensatin

More information

Maryland Medicaid Expansion

Maryland Medicaid Expansion Maryland Medicaid Expansin Alice Middletn Medicaid Planning Administratin May 14, 2013 1 Overview f MEDICAID CURRENTLY 2 Maryland Medicaid Currently In Maryland, Medicaid is als called Medical Assistance

More information

EXTENDED BENEFITS FOR TOTAL DISABILITY

EXTENDED BENEFITS FOR TOTAL DISABILITY ADMINISTRATIVE POLICY EXTENDED BENEFITS FOR TOTAL DISABILITY Plicy Number: ADMINISTRATIVE 49.8 T2 Effective Date: January, 205 Table f Cntents APPLICABLE LINES OF BUSINESS/PRODUCTS PURPOSE... DEFINITIONS...

More information

Dear Georgia Tech Retiree,

Dear Georgia Tech Retiree, Dear Gergia Tech Retiree, Open Enrllment is the ne pprtunity yu have each year t make changes t yur existing benefit cverage. The 2015 benefits Open Enrllment perid will be held Nvember 3, 2014 thrugh

More information

The Ohio Board of Regents Credit When It s Due process identifies students who

The Ohio Board of Regents Credit When It s Due process identifies students who Credit When It s Due/ Reverse Transfer FAQ fr students Ohi is participating in a natinal grant initiative, Credit When It s Due, designed t implement reverse-transfer, which is a prcess t award assciate

More information

Municipal Advisor Registration

Municipal Advisor Registration FACT SHEET Municipal Advisr Registratin SEC Open Meeting Sept. 18, 2013 The Securities and Exchange Cmmissin tday will cnsider whether t adpt a rule that wuld establish a permanent registratin regime fr

More information

Exploring your Student Loan Repayment Options

Exploring your Student Loan Repayment Options Explring yur Student Lan Repayment Optins Student Lan Crisis Yu Are Nt Alne! Currently at $1.26 trillin Increasing at $2,854 per secnd Average debt lad $29,400 43 millin Americans carrying student lan

More information

What Does Specialty Own Occupation Really Mean?

What Does Specialty Own Occupation Really Mean? What Des Specialty Own Occupatin Really Mean? Plicy definitins are cnfusing, nt nly t cnsumers but als t many f the insurance prfessinals wh sell them. Belw we will try t prvide an understandable explanatin

More information

Dear Flexible Spending Account (FSA) Enrollee:

Dear Flexible Spending Account (FSA) Enrollee: Dear Flexible Spending Accunt (FSA) Enrllee: Welcme t yur FSA Plan! Yu nw have 24x7 access t all yur FSA needs n the web. T access yur accunt simply lgn t www.fsa4me.cm. Yur user name is yur first initial,

More information

Open Enrollment September 1, 2012

Open Enrollment September 1, 2012 Open Enrllment September 1, 2012 Open Enrllment Agenda What s SWOOSH? What is Open Enrllment? What Frms D I Need t Cmplete? New Medical Plans and Rates UHC Resurces FSA Infrmatin Cverage fr Overage Dependents:

More information

R o t h IRAs : How They W o r k and How to Use Them

R o t h IRAs : How They W o r k and How to Use Them R t h IRAs : Hw They W r k and Hw t Use Them Rth IRAs differ frm ther tax-favred retirement plans, including ther IRAs (called "traditinal IRAs"), in that they prmise cmplete tax exemptin n distributin.

More information

Cell Phone & Data Access Policy Frequently Asked Questions

Cell Phone & Data Access Policy Frequently Asked Questions Cell Phne & Data Access Plicy Frequently Asked Questins 1. Wh is eligible fr a technlgy allwance? First and fremst, the technlgy allwance is fr the benefit f the University, rather than fr the cnvenience

More information

Military: Exemptions for Texas Veterans (Hazlewood Exemption) FAQs

Military: Exemptions for Texas Veterans (Hazlewood Exemption) FAQs Military: Exemptins fr Texas Veterans (Hazlewd Exemptin) FAQs What charges are cvered? What charges are nt cvered? Des the Hazlewd Act cver teacher certificatin fees? Des the Hazlewd Act cver credit by

More information

Early Childhood Development Services. Early Childhood Education Assistance Program. Terms and Conditions

Early Childhood Development Services. Early Childhood Education Assistance Program. Terms and Conditions Early Childhd Develpment Services Early Childhd Educatin Assistance Prgram Table f Cntents Overview... 2 Prgram Descriptin... 2 Eligibility Criteria... 3 Apprved Early Childhd Training Prgrams... 3 Prgram

More information

Vermont Health Care Reform

Vermont Health Care Reform Vermnt Health Care Refrm Hw it will affect yur business, and yur emplyees? Dr. Hsai, H202 (S057) Presented by: Tm Scull, Partner The Richards Grup A Few Initial Observatins The Gal f Federal Health Refrm

More information

FINANCIAL OPTIONS. 2. For non-insured patients, payment is due on the day of service.

FINANCIAL OPTIONS. 2. For non-insured patients, payment is due on the day of service. FINANCIAL OPTIONS 1. Fr thse patients wh carry dental insurance, all c-payments are due n date f service. We will file yur claim as a service t yu, and will d ur very best t maximize yur benefits. We accept

More information

What Happens To My Benefits If I Get a Bunch of Money? TANF Here is what happens if you are on the TANF program when you get lump-sum income:

What Happens To My Benefits If I Get a Bunch of Money? TANF Here is what happens if you are on the TANF program when you get lump-sum income: 126 Sewall Street Augusta, Maine 04330-6822 TTY/Vice: (207) 626-7058 Fax: (207) 621-8148 www.mejp.rg What Happens T My Benefits If I Get a Bunch f Mney? Each prgram, (TANF, SSI, MaineCare, etc.) has its

More information

Retirement Planning Options Annuities

Retirement Planning Options Annuities Retirement Planning Optins Annuities Everyne wants a glden retirement. But saving fr retirement is n easy task. The baby bmer generatin is graying. Mre and mre peple are appraching retirement age. With

More information

2015-16 Independent Verification Worksheet for HSC Students

2015-16 Independent Verification Worksheet for HSC Students 15IVHP 2015-16 Independent Verificatin Wrksheet fr HSC Students Yur applicatin was selected fr review in a prcess called verificatin. In this prcess, Temple University will be cmparing infrmatin frm yur

More information

FIREFIGHTER HEART AND CIRCULATORY MALFUNCTION BENEFITS PROGRAM STANDARD OPERATING GUIDELINES Approved by the DOLA Executive Director July 1, 2014

FIREFIGHTER HEART AND CIRCULATORY MALFUNCTION BENEFITS PROGRAM STANDARD OPERATING GUIDELINES Approved by the DOLA Executive Director July 1, 2014 FIREFIGHTER HEART AND CIRCULATORY MALFUNCTION BENEFITS PROGRAM STANDARD OPERATING GUIDELINES Apprved by the DOLA Executive Directr July 1, 2014 Prgram Overview: As f July 1, 2014, the Department f Lcal

More information

University of Texas at Tyler 2015-2016 Special Circumstances Request Independent Student

University of Texas at Tyler 2015-2016 Special Circumstances Request Independent Student University f Texas at Tyler 2015-2016 Special Circumstances Request Independent Student Student Name: ID#: Sectin I. In accrdance with Federal regulatins, student and spuse 2014 incme is used t determine

More information

Insurance Frequently Asked Questions

Insurance Frequently Asked Questions Insurance FrequentlyAskedQuestins MEMBERSINSURANCECOVERAGE Whataremembers(bthcmpetitinandrecreatin)cveredfr? Pleaseseetheattachedflyer Isthereadifferencebetweenarecreatinalmemberandcmpetitinmember? N Frmwhatagetwhatagearememberscveredbyinsurance?

More information

Munising Memorial Hospital. Administrative/Financial Policy

Munising Memorial Hospital. Administrative/Financial Policy Munising Memrial Hspital Administrative/Financial Plicy SUBJECT: Credit and Cllectins & Financial Assistance POLICY NO. 100-072 REVISED: March 26, 2014 Authrized By: The credit and cllectin plicy f Munising

More information

To Receive CPE Credit

To Receive CPE Credit Tracking Affrdable Care Act Infrmatin in Dynamics GP Octber 22, 2015 Charles Allen Senir Managing Cnsultant BKD Technlgies callen@bkd.cm T Receive CPE Credit Participate in entire webinar Answer attendance

More information

managing your student loan portfolio

managing your student loan portfolio managing yur student lan prtfli Table f cntents 2 Step 1. Cnsider Yur Payment Optins 4 Step 2. Ask Yurself: Is Lan Cnslidatin Right Fr Me? 5 Step 3. Determine What Lans Are In Yur Prtfli 7 Step 4. Estimate

More information

401(k) Savings Plan Annual Incentive Compensation Election Special Considerations for Deferred Compensation Plan Participants

401(k) Savings Plan Annual Incentive Compensation Election Special Considerations for Deferred Compensation Plan Participants Nvember 2014 401(k) Savings Plan Annual Incentive Cmpensatin Electin Special Cnsideratins fr Deferred Cmpensatin Plan Participants This dcument is a supplement t the U.S. Retirement Savings Prgram materials

More information

FREQUENTLY ASKED QUESTIONS (FAQs)

FREQUENTLY ASKED QUESTIONS (FAQs) EMPLOYMENT PRACTICES LIABILITY fr small businesses FREQUENTLY ASKED QUESTIONS (FAQs) What is Emplyment Practices Liability Insurance? Emplyment Practices Liability (EPL) insurance prtects an emplyer frm

More information

Medicare Advantage Outreach and Education Bulletin

Medicare Advantage Outreach and Education Bulletin Medicare Advantage Outreach and Educatin Bulletin Anthem BlueCrss BlueShield 2014 Cnnecticut Medicare Advantage Plan Changes Dear Healthcare Prvider, Annual benefits changes fr Medicare Advantage plan

More information

Understanding Federal Direct Consolidation Loans. 2012 Spring MASFAA Conference

Understanding Federal Direct Consolidation Loans. 2012 Spring MASFAA Conference Understanding Federal Direct Cnslidatin Lans 2012 Spring MASFAA Cnference UNDERSTANDING FEDERAL DIRECT & SPECIAL CONSOLIDATION LOANS Amy M. Mser, Reginal Directr Nelnet Educatin Lan Services 2 Nelnet Educatin

More information

o I hereby request a total SURRENDER of my contract/certificate (please enclose).

o I hereby request a total SURRENDER of my contract/certificate (please enclose). Distributin Request Frm Prtective Life Insurance Cmpany (PLICO/"the Cmpany") Prtective Life and Annuity Insurance Cmpany (PLAIC/"the Cmpany") Cntract Owner Custmer Service Office: Cntract Annuitant P.O.

More information

A Glance at the Trade Adjustment Assistance Reauthorization Act of 2015

A Glance at the Trade Adjustment Assistance Reauthorization Act of 2015 A Glance at the Trade Adjustment Assistance Reauthrizatin Act f 2015 The infrmatin cntained in this guide applies t petitins filed n r after January 1, 2014 (identified by petitin numbers that are 85,000

More information

Employee Benefits Liability Policy

Employee Benefits Liability Policy Plicy 10/3084 part 3 Emplyee Benefits Liability Plicy Summary Publicatin Date March 2015 Review Date March 2016 Related Legislatin/Applicable Sectin f Legislatin Related Plicies, Prcedures, Guidelines,

More information

SHARED RISK PLAN FOR CUPE EMPLOYEES OF NEW BRUNSWICK HOSPITALS

SHARED RISK PLAN FOR CUPE EMPLOYEES OF NEW BRUNSWICK HOSPITALS SHARED RISK PLAN FOR CUPE EMPLOYEES OF NEW BRUNSWICK HOSPITALS Pensins and Emplyee Benefits Divisin Department f Human Resurces www.gnb.ca/pensins May 2014 Shared Risk Plan fr CUPE Emplyees f New Brunswick

More information

Employer Dashboard Guide

Employer Dashboard Guide Emplyer Dashbard Guide A step-by-step guide t the functinalities and capabilities f the Emplyer Dashbard We make it easy fr yu t manage yur plan using the Emplyer Dashbard. Each user assigned with an Administratr

More information

Title IV Refund Policy (R2T4)

Title IV Refund Policy (R2T4) Title IV Refund Plicy (R2T4) Charter Oak State Cllege s revised Refund Plicy cmplies with the amended 34 CFR Sectin 668.22 f the Higher Educatin Amendment f 1998. This plicy reflects new regulatins that

More information

North Carolina Department of Commerce Division of Employment Security

North Carolina Department of Commerce Division of Employment Security Nrth Carlina Department f Cmmerce Divisin f Emplyment Security Pat McCrry, Gvernr Sharn Allred Decker, Secretary Dale R. Flwell, Assistant Secretary May 20, 2013 TO: FROM: SUBJECT: Nrth Carlina Emplyers,

More information

Policymakers and interested stakeholders Deborah Kelch, Health Insurance Alignment Project Pediatric Dental Essential Health Benefits FAQ

Policymakers and interested stakeholders Deborah Kelch, Health Insurance Alignment Project Pediatric Dental Essential Health Benefits FAQ Making Sense f Health Insurance Oversight in Califrnia kelchplicy.cm July 12, 2013 T: Frm: Subject: Plicymakers and interested stakehlders Debrah Kelch, Health Insurance Alignment Prject Pediatric Dental

More information

THE EMPLOYMENT LAW DISPUTE SPECIALISTS DAMAGES BASED AGREEMENT. Your Employment Tribunal claim relating to your employment with...

THE EMPLOYMENT LAW DISPUTE SPECIALISTS DAMAGES BASED AGREEMENT. Your Employment Tribunal claim relating to your employment with... THE EMPLOYMENT LAW DISPUTE SPECIALISTS DAMAGES BASED AGREEMENT 1. What is cvered by this agreement Yur Emplyment Tribunal claim relating t yur emplyment with... 2. What is nt cvered by this agreement 2.1

More information

CORPORATE CREDIT CARD POLICY

CORPORATE CREDIT CARD POLICY TITLE: POLICY OWNERS: DATE INSTITUTED: May 1, 2008 CURRENT VERSION: Ver. 1.6 REVISION DATE: July 1, 2015 Crprate Credit Card Plicy Melissa Cluse, Vice President & Cntrller Cindy Klein, Accunts Payable

More information

Solo 401(k)s Self-Directed Retirement Accounts for Sole Proprietors & Small Business Owners

Solo 401(k)s Self-Directed Retirement Accounts for Sole Proprietors & Small Business Owners Sl 401(k)s Self-Directed Retirement Accunts fr Sle Prprietrs & Small Business Owners 2008 Security Trust Cmpany Security Trust Cmpany Security Trust Cmpany is a retirement plan administratr nly and des

More information

Manitoba Interactive Digital Media Tax Credit (MIDMTC) Program Guidelines. For questions or assistance regarding the MIDMTC program, please contact:

Manitoba Interactive Digital Media Tax Credit (MIDMTC) Program Guidelines. For questions or assistance regarding the MIDMTC program, please contact: Manitba Interactive Digital Media Tax Credit (MIDMTC) Prgram Guidelines Fr questins r assistance regarding the MIDMTC prgram, please cntact: Manitba Jbs and the Ecnmy Science, Innvatin and Business Develpment

More information

FORM ADV (Paper Version) UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT FORM BY EXEMPT REPORTING ADVISERS

FORM ADV (Paper Version) UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT FORM BY EXEMPT REPORTING ADVISERS APPENDIX A FORM ADV (Paper Versin) UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT FORM BY EXEMPT REPORTING ADVISERS Frm ADV: General Instructins Read these instructins carefully befre

More information

We will record and prepare documents based off the information presented

We will record and prepare documents based off the information presented Dear Client: We appreciate the pprtunity f wrking with yu regarding yur Payrll needs. T ensure a cmplete understanding between us, we are setting frth the pertinent infrmatin abut the services that we

More information

TAX ARTICLES: FORM W-2

TAX ARTICLES: FORM W-2 TAX ARTICLES: FORM W-2 Frm W-2: Wage and Tax Statement reprts yur wages and the taxes withheld frm them. Yur emplyer is required t give yu a 2014 W-2 by Jan. 31, 2015. Yur emplyer keeps a cpy fr recrdkeeping.

More information

There are a number of themed areas for which the Council has responsibility, and each of these is likely to generate debts of a specific type:

There are a number of themed areas for which the Council has responsibility, and each of these is likely to generate debts of a specific type: Wiltshire Cuncil Crprate Debt Recvery Plicy: 29102010 WILTSHIRE COUNCIL CORPORATE DEBT RECOVERY POLICY 1. Intrductin The Cuncil raises a significant prprtin f its ttal incmes thrugh lcal taxes and charges,

More information

Life Maker Pension Plan

Life Maker Pension Plan COVER PAGE Life Maker Pensin Plan IN THIS POLICY, THE INVESTMENT RISK IN INVESTMENT PORTFOLIO IS BORNE BY THE POLICYHOLDER. A pensin plan that helps yu plan yur secnd innings. INSIDE PAGES The Life Maker

More information

Dual Demonstration FAQs

Dual Demonstration FAQs Dual Demnstratin FAQs Benefits What benefits are available under the Dual Demnstratin? Individuals have access t a cmprehensive netwrk f acute and lng term care services prviders, and access t the same

More information

Hearing Loss Regulations Vendor information pack

Hearing Loss Regulations Vendor information pack Hearing Lss Regulatins Vendr infrmatin pack Nvember 2010 Implementing the Accident Cmpensatin (Apprtining Entitlements fr Hearing Lss) Regulatins 2010 The Minister fr ACC, the Hn. Dr Nick Smith, has annunced

More information

Financial Aid Terminology

Financial Aid Terminology Financial Aid Terminlgy ACADEMIC YEAR A perid f at least 30 weeks f instructinal time during which a full-time student is expected t cmplete at least 24 semester r trimester hurs, r at least 36 quarter

More information

San Diego One-Stop Career Center Network PY 2011/2012 Revised June 2011

San Diego One-Stop Career Center Network PY 2011/2012 Revised June 2011 San Dieg One-Stp Career Center Netwrk PY 2011/2012 Revised June 2011 ADULT AND DISLOCATED WORKER PERFORMANCE POLICY 1. WIA requires a cmprehensive accuntability system t determine the effectiveness f services

More information

Sprint Flex Plans Eligibility and Enrollment Section Effective January 1, 2015

Sprint Flex Plans Eligibility and Enrollment Section Effective January 1, 2015 Sprint Flex Plans Eligibility and Enrllment Sectin Effective January 1, 2015 What is Inside Sprint Flex Plans... 3 Wh Is Eligible T Participate In Sprint Flex Plans... 3 Duplicate Cverage... 7 Enrllment...

More information

ACTIVE MEMBERS SUMMARY PLAN DESCRIPTION

ACTIVE MEMBERS SUMMARY PLAN DESCRIPTION ACTIVE MEMBERS SUMMARY PLAN DESCRIPTION Teamsters Unin 25 Health Services & Insurance Plan www.teamsterscare.cm A Letter frm the Bard f Trustees Dear Member: The Bard f Trustees is pleased t prvide yu

More information

I. POLICY. their individual assets.

I. POLICY. their individual assets. PRINCIPLES AND PRACTICES BOARD SAMPLE 501(c)(3) HOSPITAL CHARITY CARE AND FINANCIAL ASSISTANCE POLICY AND PROCEDURES The Principles and Practices Bard (P&P Bard) undertk develping an illustrative plicy

More information

Patient Accounts/Patient Access POLICY AND PROCEDURE MANUAL. IRS Regulation #130266-11 501(r) (4) Affordable Care Act/ Financial Assistance Process

Patient Accounts/Patient Access POLICY AND PROCEDURE MANUAL. IRS Regulation #130266-11 501(r) (4) Affordable Care Act/ Financial Assistance Process POLICY AND PROCEDURE MANUAL SECTION: SUBJECT : Patient Accunts/Patient Access IRS Regulatin #130266-11 501(r) (4) Affrdable Care Act/ Financial Assistance Prcess PURPOSE: T ensure that Raritan Bay Medical

More information