RUSH BENEFITS GUIDE. grow WEALTH. choose HEALTH. develop CAREER

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1 2015 RUSH BENEFITS GUIDE choose HEALTH grow WEALTH develop CAREER

2 PUTTING RUSH BENEFITS TO WORK FOR YOU Rush is committed to having the best people, the best quality and the highest value. Your employee benefits are just one of the ways Rush puts our benefits to work for you and demonstrates this philosophy. With our 2015 benefits package, we are bringing Rush and Rush Oak Park Hospital to a common place, providing the same benefits to all employees in both locations. These benefits help you enhance your health, prepare for retirement and protect yourself against the unexpected. And that s what it takes to meet Rush s commitments for the best people, quality and value. In addition, Rush offers the Choose Health program, a comprehensive, voluntary wellness program that focuses on prevention and management of chronic disease. It can help you understand your health risks and some actions you can take to improve your health. Our benefit program offers a measure of flexibility; you can choose the coverage that best meets your needs and those of your family. Each year during open enrollment, you have an opportunity to review your benefit needs, make your elections and plan for the year ahead. Our online open enrollment for 2015 is November 3-21, This enrollment guide provides details about the benefit program available as of January 1, Please review the contents carefully and share it with your family, so you can make well-informed decisions about the benefits you want. Your Online Benefits Resource You can access information online about your Rush Benefits. You can: Enroll in your Rush benefits View your current benefit elections and costs View beneficiary and dependent information Make changes during the year after qualifying events (such as the birth of a child) Get details about Rush benefits and wellness programs that can help you improve your total health your physical, financial and personal well-being Download a mobile app for viewing your current elections Rush employees go to ROPH employees go to choose HEALTH develop CAREER grow WEALTH balance LIFE 1

3 Use Rush Providers and Save As an employee of Rush, you receive significant discounts when you use Rush Health physicians and facilities. This includes Rush University Medical Center, Rush Oak Park Hospital and Rush Copley Medical Center. Keep in mind, you still receive in-network benefits if you use a provider in the Cigna network, you just pay less if it s a Rush Health provider. In addition to lower costs, you ll get to experience Rush from the inside. As an employee, this is important because it can help you better understand our patients and what they experience when they visit a Rush provider or facility. As you know, Rush is widely considered one of the best medical centers in the nation. A unique combination of research and patient care has earned Rush national rankings in seven of the 16 specialty areas in U.S. News & World Report s America s Best Hospitals issue, among other recognitions of our quality of care and accreditations. Why not make Rush your home for health care? We hope you find this benefits guide to be helpful and informative. As always, should you have any questions regarding your Rush benefits, please contact human resources at (312) , Monday through Friday, 8 a.m. to 4 p.m., or contact our benefits providers through the information listed on page 50. We value you and your service to Rush and our patients. Please read this guide carefully and Put Rush Rewards to Work for You. balance LIFE choose HEALTH develop CAREER grow WEALTH 2

4 WHAT S INSIDE GENERAL INFORMATION ON RUSH BENEFITS Eligibility Table of eligibility start dates for new employees New Federal Rule about Same-Sex Marriage Definition of a dependent Coverage levels Table of benefits and eligibility Information on when you can make benefit changes Keeping your information current Choose Health RUSH MEDICAL PLANS Rush medical plans Coverage differences between the health plans Benefits provided by the health plans Understanding the Health Savings Advantage Plan The Triple Tax Advantage How the Medical Plan and HSA Work Together Who is Eligible Using Your HSA Maximum Contributions to Your HSA for Basic, Premier, Health Savings Advantage or Select EPO: Which is right for you? What the Basic, Premier and Health Savings Advantage have in common How the Basic, Premier and Health Savings Advantage differ from one another Example: A visit to the doctor Your Annual Deductible Comparison chart: Basic, Premier, Health Savings Advantage and EPO Plans Express Scripts Pharmacy Prescription coverage with the Health Savings Advantage plan Prescription out-of-pocket maximum costs Using your prescription drug benefits to your best advantage Infertility prescription and treatment coverage Smoking cessation prescription coverage choose HEALTH develop CAREER grow WEALTH balance LIFE DENTAL PLANS Comparison chart: PPO and Dental HMO VISION PLAN Vision plan covered services FLEXIBLE SPENDING ACCOUNTS (FSAs) AND TRANSPORTATION MANAGEMENT ACCOUNTS (TMAs) Calculator showing annual FSA savings Eligible expenses defined Health care FSAs are easy to use Signing up for Direct Deposit Dependent care FSAs Reimbursement for dependent care FSAs

5 choose HEALTH develop CAREER grow WEALTH balance LIFE Transportation management accounts (TMAs) Reimbursement options for TMAs How deductions are made for FSAs and TMAs How to enroll Separation from Rush and your FSA/TMA accounts Federal laws and IRS regulations regarding FSAs and TMAs Save your receipts LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT (AD&D) INSURANCE General information about the Rush life insurance and AD&D benefit Who is eligible for supplemental coverage Determining the amount of supplemental coverage you may need Supplemental life insurance coverage amounts Evidence of health forms for new and existing employees Spouse/civil union partner (same or opposite)/child Conditions covered under this benefit How benefits are paid Other life insurance options available through Hartford Enrollment information SHORT-TERM DISABILITY Buy-up option Pre-existing condition limitation for disability (applies to STD and LTD core plans and both buy-up plans) Definition of disability Elimination period Taxability Additional information LONG-TERM DISABILITY Buy-up option Enrollment information RETIREMENT BENEFITS The 403(b) Retirement Savings Plan Who is eligible to participate Vesting in the 403(b) Retirement Savings Plan Compensation on which contributions are based Investments Investment funds Employee contributions Contribution limits Criteria for financial hardship When payments begin Additional provisions in the 403(b) Retirement Savings Plan The Cash Balance Formula Retirement Plan Who is eligible to participate Vesting in the Cash Balance Formula Retirement Plan How the Cash Balance benefit is calculated How the Cash Balance benefit is paid

6 Retirement benefits under the Traditional Formula Retirement Plan Commencing payment of your retirement benefits The Pension Plan (Teamsters-represented employees only) Who is eligible to participate Vesting in the Pension Plan How the Pension benefit is paid For additional information and assistance EMPLOYEE EDUCATION THROUGH LEAP PAID TIME OFF (PTO) Recognized holidays EMPLOYEE ASSISTANCE PROGRAM (EAP) ADDITIONAL SERVICES AVAILABLE THROUGH RUSH PerkSpot GLOSSARY OF TERMS NEED MORE INFORMATION Important: This guide contains only a brief overview of the medical and other benefit options available to you. For more information about any Rush benefit plan, please refer to the applicable summary plan description. Although every effort has been made to ensure that the information in this guide is accurate, if there is any conflict between this guide and the terms of a benefit plan as described in the summary plan description, the latter must control. Summary plan descriptions are available in human resources and online: For Rush employees, log onto For ROPH, log onto choose HEALTH develop CAREER grow WEALTH balance LIFE 5

7 choose HEALTH develop CAREER grow WEALTH balance LIFE GENERAL INFORMATION ON RUSH BENEFITS Eligibility Your eligibility for Rush benefits is largely determined by your employee status. Temporary employees working 30 or more hours per week may be eligible for medical coverage; however, restricted part-time employees are not eligible for any benefits. Please see the chart on page 7 for detailed information on eligibility. Eligibility start dates for new employees Your start date for coverage is based on the type of benefit offered. The following chart provides an easy reference on the start date of coverage for non-union benefit plans. FIRST OF THE MONTH FOLLOWING 30 DAYS OF EMPLOYMENT Medical Dental Vision FIRST OF THE MONTH FOLLOWING 90 DAYS OF EMPLOYMENT Life insurance (basic, supplemental and dependent) Short-term disability Long-term disability Example: If your hire date was January 13, 2015, your medical, dental and vision coverage would become effective on March 1, If your hire date was January 13, 2015, your short- and long-term disability and life insurance coverage would become effective on May 1, Federal Rule about Same-Sex Spouses In 2013, the U.S. Supreme Court ruled that same-sex spouses lawfully married under the law of a state or foreign jurisdiction are lawfully married for Federal tax and benefits purposes regardless of where they reside. IRS guidance based on this ruling is limited to same-sex spouses. Individuals (same-sex or opposite sex) who are recognized under state law as registered domestic partners or members of a civil union are not considered married for Federal tax or benefits purposes. In addition, the IRS guidance does not affect a state s determination of whether an individual is married for state income tax or other purposes. Definition of a dependent Eligible employees can enroll their eligible dependents into the following benefits: medical, dental, vision and dependent supplemental life insurance. Your eligible dependents include the following: Legally recognized spouses, including same-sex spouses legally married under the law of any state or foreign jurisdiction. Civil union partner*, same sex or opposite sex** Same-sex domestic partner if already a covered dependent as of December 31, 2014, (grandfathered only through December 31, 2015, then no longer eligible); no new domestic partners will be eligible as of January 1, (Contact human resources for eligibility information.) * Importantly, the same restrictions that apply to marriage also apply to civil unions (no family, minors or people already married). Couples must get an application for a civil union license from the Illinois Department of Public Health. ** The payroll deductions for health and dental insurance will be subject to federal tax but will be exempt from state tax. In addition, federal taxes will be applied to the fair market value of the benefit provided to the employee s partner. 6

8 Dependent child(ren), who fits the following criteria: is a married or unmarried biological child, step-child, child legally adopted or placed for adoption, foster child of the employee, child for whom the employee serves as legal guardian, or a biological child of the employee s same-sex domestic partner (if already a covered dependent as of December 31, 2014; will be grandfathered only through December 31, 2015, then no longer eligible) or civil union partner is up to age 26 (until the end of the month in which he or she reaches 26); additionally, unmarried adult children who have served in the United States military may also be covered as dependents under their parent s group health coverage until they reach age 30 Coverage may be continued beyond age 26 for an unmarried dependent child (as defined above) who is dependent upon the employee for over half of his or her financial support, and is permanently disabled. New employees must provide documentation to support dependent eligibility to human resources. Coverage levels You can select medical, dental and vision coverage for: Employee only Employee + spouse (same or opposite sex) or civil union partner (same or opposite sex)** Employee + child (or children) Employee + family Table of benefits and eligibility BENEFIT ELIGIBLE EMPLOYEES ELIGIBLE DEPENDENTS Medical Dental Vision Basic life insurance Supplemental life insurance All full-time; regular part-time salaried and hourly, and temporary employees working 30 or more hours per week All full-time; regular part-time salaried and hourly All full-time; regular part-time salaried and hourly Non-union* full-time hourly and salaried; regular part-time salaried Non-union* full-time hourly and salaried; regular part-time hourly and salaried Spouse and civil union partner, dependent children** Spouse and civil union partner, dependent children** Spouse and civil union partner, dependent children** Spouse and civil union partner, dependent children** choose HEALTH develop CAREER grow WEALTH balance LIFE Long-term disability and voluntary buy-up Short-term disability and voluntary buy-up Paid time off Employee assistance program Non-union* full-time hourly and salaried; regular part-time salaried Non-union ± full-time hourly and salaried; regular part-time salaried Non-union* full-time hourly and salaried; regular part-time hourly and salaried All employees All family members as defined by employee * Employees represented by the ISSSA are eligible; Teamsters-represented employees are only eligible for benefits as determined by contract. ± Employees represented by the ISSSA are not eligible for PTO; Teamsters-represented employees are only eligible for benefits as determined by contract. ** Same-sex domestic partner is eligible only if already a covered dependent as of December 31, 2014 (grandfathered only through December 31, 2015, then no longer eligible); no new domestic partners will be eligible as of January 1, (Contact human resources for eligibility information.) 7

9 choose HEALTH Information on when you can make benefit changes Generally speaking, you may make changes to your benefits only during the annual open enrollment period.* After open enrollment, you can only change your benefits coverage from January 1 through December 31, if you have a qualified life event or a change in status. Qualified life events and changes in status that permit coverage changes include: develop CAREER grow WEALTH Employee moves from part-time to full-time employment or vice versa Employee gains an eligible dependent, e.g., through birth, legal adoption or legal guardianship Marriage or civil union partner (same or opposite sex) Divorce, annulment or legal separation Dissolution of civil union partner (same or opposite sex) relationship Spouse, civil union partner (same or opposite sex) or dependent gains or loses coverage due to gaining or losing employment/eligibility with his/her current employer Death of a spouse or civil union partner (same or opposite sex) Death of a dependent child Spouse, civil union partner (same or opposite sex) or dependent becomes Medicare/Medicaid eligible or ineligible Any changes you make for yourself and your dependents must be consistent with, and on account of, your change in status. For example, you can enroll your newborn in medical coverage, but you cannot drop coverage for your spouse or civil union partner (same or opposite sex) or change medical options because of the birth of your child. balance LIFE Keeping your information current If you have a qualified life event or a change in status, you must make your benefit changes within 31 days of the actual event. Otherwise you cannot make changes until the next open enrollment period. Please note: You must add your newborn within 31 days of birth. Failure to do so may result in unpaid claims. Most coverage changes due to a qualified life event or change in status are effective on the event date. If you move or change your primary contact number, you must notify your manager as soon as this change takes place. This is especially important for keeping you up-to-date on any important changes within the Rush benefits program and for income tax purposes. To make changes: Rush employees enroll at ROPH employees enroll at * Changes in qualified TMA parking and mass transit expense reimbursement choices may be made at any time. 8

10 Choose Health Choose Health is a comprehensive, voluntary wellness program for all employees participating in Rush medical plans. Participating in the Choose Health wellness program can help employees understand their health risks and take actions to make the most of life. Choose Health focuses on prevention and management of chronic disease. choose HEALTH To get started in Choose Health, employees take part in a free health screening that is held at Rush each year. The program then provides events and classes to help employees reduce their health risks and achieve their wellness goals. Choose Health also offers the OnTrack health condition management and health coaching program to help employees manage chronic medical conditions such as diabetes, asthma and high blood pressure and to provide special assistance for pregnant women. Additionally, Choose Health partners with the Rush employee medical plan to provide coverage for preventive screenings and treatment of illness and injury. Employees can save up to $775 or more by participating in the Choose Health program and completing specific activities including: Biometric screening and health risk questionnaire Health seminars Engagement in OnTrack chronic condition management Completing a smoking cessation course Maintaining tobacco-free status Losing 5 percent of body weight (if BMI > 30) based on prior year screening results or participating in On Track Healthy Weight program Discounts on maintenance medications for participation in the OnTrack program Employees who complete the Choose Health screening and live tobacco free can save $600 on their medical plan premiums. For questions or more information about the Choose Health program please [email protected] or call (312) For questions or more information about the Rush Health OnTrack program, please call (312) or [email protected]. Save up to $775 or more! *You must complete all requirements of the wellness screening program to be eligible for these rewards. Learn more about the choose HEALTH Program at inside.rush.edu. 9

11 choose HEALTH RUSH MEDICAL PLANS Rush medical plans are administered by Cigna/Allegiance. Cigna/Allegiance offers many services and online support through its website for Rush employees at Employees can receive confidential and personalized information on: Coverage and benefits details Provider resources, including locating a Rush or in-network physician to meet your needs Claim payment information and details Rush medical plans All eligible Rush employees have a choice between four medical plans. They are the Basic Plan, the Premier Plan, the Health Savings Advantage Plan and the Select EPO. If you use a Rush facility Rush University Medical Center, Rush-Copley Medical Center or Rush Oak Park Hospital your inpatient hospital stay or outpatient hospital visit is covered at a higher benefit level. The Basic, Premier and Health Savings Advantage plans allow you to choose out-of-network physicians and facilities, but you must meet an annual before the plan will begin to pay. The Health Savings Advantage Plan is the only plan that enables you to open a Health Savings Account (HSA), which gives you a tax-advantaged way to save for current and future health care costs and receive HSA contributions from Rush. Read more on page 11. Coverage differences between the health plans PLAN RUSH HEALTH PROVIDER CIGNA/ALLEGIANCE NETWORK OUT-OF- NETWORK Premier Deductible (Single/Family) Co-Insurance () Out-of-Pocket Maximum (Single/Family) $300/$600 You pay 10% $2,000/$4,000 $500/$1,000 You pay 30% $4,000/$8,000 $1,500/$3,000 You pay 50% $12,000/$24,000 Health Savings Advantage Deductible (Single/Family) Annual Rush-funded HSA Contribution (Single/Family) $1,500/$3,000 $750/$1,500 $2,500/$5,000 $750/$1,500 $5,000/$10,000 $750/$1,500 Co-Insurance () Out-of-Pocket Maximum (Single/Family) You pay 5% $3,000/$6,000 You pay 30% $5,000/$10,000 You pay 50% $10,000/$20,000 Basic Deductible (Single/Family) Co-Insurance () Out-of-Pocket Maximum (Single/Family) $1,000/$2,000 You pay 10% $2,500/$5,000 $1,200/$2,400 You pay 30% $5,000/$10,000 $3,000/$6,000 You pay 50% $15,000/$30,000 Select EPO Plan Deductible Primary Care Specialist Co-Insurance () Emergency Room In-Patient Hospital $0 $25 $40 $0 $150 $150 $400/$800 $35 $60 15% $150 $750 N/A N/A N/A N/A $150 N/A 10

12 Benefits provided by the health plans All four plans provide many of the same benefits, such as the opportunity to see a specialist without a referral from your primary care physician. In addition, the plans provide an out-of-pocket maximum to protect you from financial hardship resulting from health care costs. All plans provide varying levels of prescription drug coverage and all plans include an infertility drug and medical treatment benefit, as well as smoking cessation prescription coverage. choose HEALTH The main difference between the plans (Basic, Premier and Health Savings Advantage) and the Select EPO is that under the Select EPO there will be no medical benefits paid if you choose to go to an out-of-network physician or facility (except in the case of a true emergency). 1 The other big difference between the plans is only the Health Savings Advantage Plan enables participants to open a Health Savings Account (HSA). Understanding the Health Savings Advantage Plan The Health Savings Advantage plan is a different type of PPO medical plan that enables you to open a Health Savings Account (HSA) and fund it with pre-tax dollars taken directly from your paycheck. Plus, Rush helps you fund your HSA by contributing money to your account ($750 per year for individual coverage or $1,500 per year for employee + spouse, employee + children, or family coverage). Rush s contributions to your HSA will be made in equal installments every quarter. You can then use those pre-tax dollars to pay for eligible medical expenses or save for future medical expenses. $ $ $ 1 A true emergency is defined by the prudent layperson standard, meaning the situation or illness would be considered to be an emergency by a prudent (cautious and sensible) non-medically trained person. 11

13 choose HEALTH The Triple Tax Advantage The HSA works to pay for your health care in the same way a 401(k) or 403(b) savings plan works to pay for your retirement. But unlike a 401(k) or 403(b), your HSA contributions provide three tax advantages. 1. Your contributions are deposited tax-free (from federal taxes), 2. They earn interest tax-free, and 3. They can be withdrawn to pay for eligible health care expenses tax-free. That s a triple tax benefit! Investment Options Once you have $2,000 in your HSA, you can choose to allocate some of your funds to various investment options that may help you grow your account and save for eligible medical expenses in retirement. How the Medical Plan and HSA Work Together The Health Savings Advantage plan consists of two parts: the PPO medical plan and the HSA. The PPO Medical Plan The Health Savings Advantage plan is a PPO medical plan that enables you to open a HSA. Like other PPO options, the medical plan gives you access to a wide range of physicians and providers. The plan provides you with 100 percent coverage for preventive and wellness care as well as financial protection against significant medical expenses. You ll have a to meet before the medical plan begins sharing the cost of medical care or prescription drugs through coinsurance or copayments. For drugs classified as preventive, you won t have to meet the before you start sharing the cost through copayments. The medical plan is considered a high health plan by the federal government, which is what enables you to open a HSA with it. But Rush helps to offset the higher s by making tax-free contributions to your HSA. You can use these contributions from Rush to help cover eligible medical expenses and meet your. The Health Savings Account (HSA) A Health Savings Account (HSA) is a special type of savings account that can be used to pay for eligible health care expenses with pre-tax dollars. Your HSA contributions are deposited tax-free (from federal taxes), earn interest tax-free, and are withdrawn to pay for eligible health care expenses tax-free. Plus, Rush helps you fund your HSA by contributing money to your account on a quarterly basis ($750 per year for individual coverage or $1,500 per year for employee + spouse, employee + children, or family coverage). You own your HSA and the money in it. It is yours to keep, even if you choose to leave Rush. You decide whether to use your HSA funds to help pay for your and current eligible health care expenses or let the funds grow tax-free year after year to pay for future eligible medical expenses even expenses you might incur in retirement. The money in your HSA rolls over from year to year. There s no need to worry about losing money if you don t use it by the end of the year. 12

14 Who is Eligible? To establish a Health Saving Account, you: Must be covered ONLY by an HSA-qualified health plan Having other health coverage (including Medicare, a traditional health plan, or even a general purpose Health Care Flexible Spending Account) may disqualify you Cannot be claimed as a dependent on someone else s tax return If you enroll a domestic partner or civil union partner in benefits (as Empoyee + spouse or Family coverage), his or her expenses do not qualify as eligible for tax-free reimbursements from your HSA unless he or she is a tax dependent on your Federal tax return. If you enroll in a HSA, you won t be able to have a traditional Health Care FSA, but you can open a Limited-Purpose Health Care FSA. A Limited-Purpose FSA is much like a typical, general-purpose Health Care FSA, but eligible expenses are limited to qualifying dental and vision expenses. choose HEALTH Using Your HSA Your HSA will be administered by Health Equity. Health Equity provides you with powerful tools you can use to access and manage your account, including: A debit card Online tools A free mobile app Telephone access You can use your Health Equity access tools to: Check your account balance Review your transactions Review claims Submit new claims or documents Send payments and reimbursements Access tax documents If you select the Health Savings Advantage plan, Health Equity will send you additional information about using your HSA in December. Maximum Contributions to Your HSA for 2015 The IRS limits the amount of money you and your employer can contribute to your HSA. The maximum HSA contributions for 2015 are: $3,350 for single coverage $6,650 for family coverage If you enroll a domestic partner or civil union partner in benefits and choose Employee + spouse coverage, the family maximum contribution will apply to your HSA even though your partner s expenses do not qualify as eligible for tax-free reimbursement from the HSA. If you are age 55 or older, you can contribute an additional $1,000 to your HSA annually. 13

15 choose HEALTH Basic, Premier, Health Savings Advantage or Select EPO: Which plan is right for you? In determining whether one of the plans (Basic, Premier or Health Savings Advantage) or the Select EPO plan is a right choice for you and your family, there are many factors you will want to consider. Everyone s medical situation is different and we urge you to investigate your options thoroughly before making your decision on what medical coverage to go with. While we realize that the unexpected can happen at any time, the questions below are examples of items that should be taken into consideration when choosing your plan: Do you utilize Rush facilities? How often do you see your physician during the year? Is it mainly for wellness exams? Are you currently being treated for a chronic illness? Are you planning any upcoming surgeries, or are you having a baby during the next year? Do you or your family members require multiple or costly prescription drugs? What are your annual paycheck contributions compared to your out-of-pocket expenses throughout the year (e.g., s, copayments, and coinsurance)? With the Basic, Premier and Health Savings Advantage Plans: Your paycheck deduction is lower than the EPO but you will be subject to a and coinsurance for non-preventive care services such as diagnostic procedures (e.g., labs, X-rays, MRI and CT scans) and specialty services. (Preventive services are covered at 100 percent.) You have an out-of-network benefit that covers you if you seek services outside the Cigna/Allegiance network. You have comprehensive prescription coverage options with a maximum out-of-pocket expense limit. This will be helpful if you or a family member take an extensive amount of prescription medication. With the Select EPO plan: You will have the highest paycheck deduction for this option. You may find this option preferable if you or a family member have a chronic medical condition or you know of an upcoming surgery or hospital stay in the next year. You will have to satisfy an in-network and make copayments for office visits and in-patient stays. After that, the EPO pays 100 percent. You are not required to choose a primary care provider. However, you must use a provider within the Select EPO network. You do not have any out-of-network benefits, only in-network providers are covered. In addition, no referral is needed for specialist care within the Select EPO network. Details about the plans and Select EPO are listed in this section and we encourage you to review them in more detail as you make your decision. If you have questions: Rush employees log onto ROPH employees log onto Did you know that even if your primary care physician is not a Rush physician, you can still utilize the services of onsite physicians, facilities, laboratory services and specialty care. Accessing these onsite services will help you save time and money! To find a Rush physician, please visit the Rush Health Internet site, If you are unsure whether or not your current physician is in-network or out-of-network, please visit the Cigna/Allegiance website at 14

16 What the Basic, Premier and Health Savings Advantage Plans have in common 1. Choosing a doctor You may choose to see any provider You are not required to choose a primary care provider You don t need to obtain referrals for care You receive in-network and out-of-network benefits, which means: Your out-of-pocket costs are lower if you choose Rush and in-network providers. When you use a Rush or in-network provider, you do not have to file a claim your provider will file a claim directly with Cigna/ Allegiance. Depending on the type of service you receive, you pay a copayment (to a Rush or in-network physician for an office visit) or coinsurance, and the plan pays the remaining covered amount. choose HEALTH You can receive care from providers outside of the network, but your share of the cost is higher and you are responsible for paying any expenses that exceed the usual, customary and reasonable (UCR) limits. When you use an out-of-network provider, you pay the full cost to the provider and file a claim to be reimbursed a percentage of the covered expenses for medically necessary services, after you meet your annual. 2. Meeting the Once you meet your annual, the Basic, Premier and Health Savings Advantage Plans pay a percentage of covered medical expenses. This percentage is the coinsurance. These amounts that you pay are called out-of-pocket expenses. Only the Health Savings Advantage enables you to have a Health Savings Account to help cover the cost of your. 3. Out-of-pocket maximums The out-of-pocket maximum is your financial responsibility in any calendar year for coinsurance and expenses. Your copayments do not count toward your out-of-pocket maximum for any year. Once you reach the annual out-of-pocket maximum, the Basic, Premier and Health Savings Advantage Plans pay most expenses at 100 percent. The limitations are dependent on which plan you choose, and how much coverage you need. If you use a Rush Health doctor or Rush network facility, you pay a lower and coinsurance. How the Basic, Premier and Health Savings Advantage Plans differ from one another Basic Plan: Your amount is higher than the Premier Plan. You pay lower payroll contributions in this plan than the Premier Plan. This plan may work best for you if you and your family are not frequent health care users. Health Savings Advantage Plan: Your amount is higher than the Premier or Basic Plans, but you will have a Health Savings Account funded by tax-free contributions from Rush to help cover the. You pay lower payroll contributions in this plan than the Premier Plan. Your payroll contributions will be slightly higher than the Basic Plan. This plan may work best if you and your family want to enjoy the tax advantages of a Health Savings Account to help pay your and current eligible health care expenses or let the funds grow tax-free year after year to pay for future eligible medical expenses even expenses you might incur in retirement. 15

17 choose HEALTH Premier Plan: Your amount is lower than the Basic Plan. You pay higher payroll contributions in this plan than the Basic Plan. If you and your family are frequent health care users, this plan may be best for you. Example: A visit to the doctor The amount you pay when you visit the doctor depends on the plan you participate in and the type of provider you choose. If you choose a Rush or Cigna/Allegiance doctor whether you choose the Basic or Premier Plan you pay a $20 copayment for an office visit with a primary care doctor (or a $40 copayment for an office visit with a specialist), then the plan pays 100 percent.* Your office visit copayment does not apply toward your. If you choose an out-of-network provider, your out-of-network annual applies. This means if you haven t met your out-of-network annual, you pay the full cost of your office visit. Once you meet the out-of-network, the plan will share your expenses. Specifically, when you visit the doctor, you will pay 50 percent of the cost and the plan will pay 50 percent. With the Health Savings Advantage Plan, if you choose a Rush or Cigna/Allegiance doctor, you will pay the total cost of your care until you meet the annual. Then you will pay coinsurance ($10 for an office visit with a Rush doctor or 30% for an office visit with a Cigna/Allegiance doctor.) Once you meet your annual out-of-pocket maximum, the plan will pay 100% of the cost. Please note: When you use an out-of-network provider, you may be responsible for additional charges beyond usual, customary and reasonable (UCR). * Charges for additional services that are performed during an office visit may be subject to your plan and coinsurance. 16

18 Your Annual Deductible Here s an example of how you meet your in the Basic, Premier, EPO and Health Savings Advantage Plans. If you have family coverage and use in-network providers, it might look like this: SERVICE Annual : Rush Network single/family* In-network single/family* Out-of-network single/family* Rush contributions to HSA (Single/Family) Preventive care: You and your family visit the doctor for annual physicals ± Office visits: You visit the doctor during the year ± Outpatient services: A member of your family requires surgery, which costs $3,000. You choose a Rush facility so your coinsurance is 5% to 10%, depending on the plan. BASIC PLAN HEALTH SAVINGS ADVANTAGE PLAN $1,000/$2,000 $1,500/$3,000*** $1,200/$2,400 $2,500/$5,000*** $3,000/$6,000 N/A $0 100% $0 100% $20 copayment (copay does not apply toward the ) $1,000 toward the individual plus $200 (10% coinsurance on the remaining cost) 100% after copayment $1,800 (90% of remaining cost after you pay ) $5,000/$10,000*** $750/$1,500** $10 for Rush providers (after ) 30% for Cigna/ Allegiance providers () $3,000** toward the family, which meets the Rush Network and covers the cost of the surgery. No additional coinsurance payment is necessary. 100% for Rush providers (after ) 70% for Cigna/Allegiance providers (after ) $0 PREMIER PLAN $20 copayment (copay does not apply toward the ) $300 toward the individual, plus $270 (10% coinsurance on the remaining cost) SELECT EPO PLAN $300/$600 $0 $500/$1,000 $400/$800 $1,500/$3,000 N/A YOU PAY PLAN PAYS YOU PAY PLAN PAYS YOU PAY PLAN PAYS YOU PAY PLAN PAYS N/A $0 100% $0 100% 100% after copayment $2,430 (90% of remaining cost after you pay ) $25/$35 $0 N/A 100% after copayment $3,000 choose HEALTH Outpatient services: A different member of your family requires outpatient care, which costs $900. You choose a Cigna/Allegiance network provider so your coinsurance is 30%. For EPO, 15% $900 of family (you must meet remainder of family before plan pays coinsurance) $0 $900 of the in-network family since you chose a Cigna/Allegiance Network provider. $0 since you have not met the in-network family. $300 of family (you must meet remainder of family ) plus $180 (30% coinsurance on remaining cost) $420 (70% of remaining cost after you pay ) The examples above show what you pay under each plan, and what the plan pays for services. * Please note that if you select family coverage, you can meet the total family in one of two ways: Two members of your family separately meet the individual (e.g., $1,000 each for Basic Plan in-network charges). Two or more of the members of your family together meet the family amount (e.g., $2,000 in combined total in-network charges for Basic Plan regardless of how much incurred by each family member). ± Charges for additional services that are performed during an office visit may be subject to your plan and coinsurance. **Please note that with the Health Savings Advantage Plan, you can use your Rush-funded HSA to help cover the cost of your. ***If you have family coverage in the Health Savings Advantage Plan, you must meet the family before the plan begins sharing the cost of medical expenses for any individual covered family member. $800 of family (you must meet remainder of family ) 17 $15 (85% of remaining cost after you pay

19 choose HEALTH Comparison chart: BASIC, PREMIER, HEALTH SAVINGS ADVANTAGE AND EPO PLANS SERVICE DESCRIPTION BASIC PLAN HEALTH SAVINGS ADVANTAGE PLAN RUSH NETWORK (INCLUDES RUSH PHYSICIANS) Single: $2,500 Family: $5,000 Single: $3,000 Family: $6,000 NON-RUSH IN-NETWORK FACILITY MAXIMUM ANNUAL OUT-OF-POCKET LIMITS Single: $5,000 Family: $10,000 Single: $5,000 Family: $10,000 OUT-OF- NETWORK FACILITY Single: $15,000 Family: $30,000 Single: $10,000 Family: $20,000 IN-NETWORK PHYSICIAN Single: $5,000 Family: $10,000 Single: $5,000 Family: $10,000 OUT-OF- NETWORK PHYSICIAN Single: $15,000 Family: $30,000 Single: $10,000 Family: $20,000 PREMIER PLAN SELECT EPO BASIC PLAN HEALTH SAVINGS ADVANTAGE PLAN PREMIER PLAN SELECT EPO INPATIENT HOSPITAL STAY BASIC PLAN $150 copay, plan pays 90% HEALTH SAVINGS ADVANTAGE PLAN PREMIER PLAN SELECT EPO OUTPATIENT HOSPITAL VISIT, INCLUDING LAB AND X-RAY BASIC PLAN Plan pays Plan pays Plan pays 90% after 70% after 50% after HEALTH SAVINGS ADVANTAGE PLAN PREMIER PLAN Single: $2,000 Family: $4,000 Single: $4,350 Family: $8,700 $150 copay, plan pays 100% $150 copay, plan pays 90% $150 copay, plan Plan pay 95% after Plan pays 90% after Single: $4,000 Family: $8,000 Single: $4,350 Family: $8,700 $300 copay, plan pays 70% Plan pays 70% after $300 copay, plan pays 70% $750 copay, plan then pays 85% Plan pays 70% after Plan pays 70% after Single: $12,000 Family: $24,000 N/A RUSH-FUNDED HEALTH SAVINGS ACCOUNT (HSA) CONTRIBUTIONS N/A Single: $750 Family: $1,500 N/A N/A $600 copay, plan pays 50% Plan pays 50% after $600 copay, plan pays 50% Not covered Plan pays 50% after Plan pays 50% after Single: $4,000 Family: $8,000 Single: $4,350 Family: $8,700 Plan pays 70% after Plan pays 70% after Plan pays 70% after Plan pays 100% Plan pays 70% after Plan pays 70% after Plan pays 70% after Single: $12,000 Family: $24,000 N/A Plan pays 50% after Plan pays 50% after Plan pays 50% after Not covered Plan pays 50% after Plan pays 50% after Plan pays 50% after SELECT EPO Plan pays 100% Plan pays 85% Not covered Plan pays 85% Not covered 18

20 Comparison chart: BASIC, PREMIER, HEALTH SAVINGS ADVANTAGE AND EPO PLANS (continued) SERVICE DESCRIPTION RUSH FACILITY (INCLUDES RUSH PHYSICIANS) NON-RUSH IN-NETWORK FACILITY OUT-OF- NETWORK FACILITY IN-NETWORK PHYSICIAN OUT-OF- NETWORK PHYSICIAN choose HEALTH EMERGENCY ROOM (TRUE EMERGENCY BASED ON PRUDENT LAYPERSON STANDARD)** BASIC PLAN $150 copay, plan $150 copay, plan $150 copay, plan $150 copay, plan $150 copay, plan HEALTH SAVINGS ADVANTAGE PLAN Plan pays 70% Plan pays 70% Plan pays 70% Plan pays 70% Plan pays 70% PREMIER PLAN $150 copay, plan $150 copay, plan $150 copay, plan $150 copay, plan $150 copay, plan SELECT EPO $150 copay, plan $150 copay, plan $150 copay, plan $150 copay, plan $150 copay, plan URGENT CARE CENTER BASIC PLAN $40 copay, plan $40 copay, plan $40 copay, plan HEALTH SAVINGS ADVANTAGE PLAN $20 copay, plan pays 100% Plan pays 70% Plan pays 70% PREMIER PLAN $40 copay, plan $40 copay, plan $40 copay, plan SELECT EPO $40 copay, plan $60 copay, plan Not covered $60 copay, plan Not covered OFFICE VISIT TO A PRIMARY CARE PHYSICIAN BASIC PLAN $20 copay, plan * $20 copay, plan * $20 copay, plan * HEALTH SAVINGS ADVANTAGE PLAN $10 copay, plan pays 100% Plan pays 70% Plan pays 70% PREMIER PLAN $20 copay, plan * $20 copay, plan * $20 copay, plan * SELECT EPO $25 copay, plan $35 copay, plan Not covered $35 copay, plan Not covered continued on next page * Charges for additional services that are performed during an office visit may be subject to your plan and coinsurance. 90 percent for all services billed through Rush facility; 70 percent for services billed independently. Copay waived if admitted. ** The prudent layperson standard means the situation or illness would be considered to be an emergency by a prudent (cautious and sensible) non-medically trained person. 19

21 choose HEALTH Comparison chart: BASIC, PREMIER, HEALTH SAVINGS ADVANTAGE AND EPO PLANS (continued) SERVICE DESCRIPTION BASIC PLAN HEALTH SAVINGS ADVANTAGE PLAN PREMIER PLAN SELECT EPO HEALTH SAVINGS ADVANTAGE PLAN PREMIER PLAN SELECT EPO HEALTH SAVINGS ADVANTAGE PLAN PREMIER PLAN SELECT EPO BASIC PLAN HEALTH SAVINGS ADVANTAGE PLAN PREMIER PLAN SELECT EPO RUSH FACILITY (INCLUDES RUSH PHYSICIANS) OFFICE VISIT TO A PHYSICIAN SPECIALIST $40 copay, plan * $20 copay, plan pays 100% after $40 copay, plan * $40 copay, plan * NON-RUSH IN-NETWORK FACILITY OUT-OF- NETWORK FACILITY IN-NETWORK PHYSICIAN DIAGNOSTIC TESTS, LABS, X-RAYS PERFORMED OUTSIDE OF PHYSICIAN OFFICE BASIC PLAN Plan pays 90% Plan pays 70% Plan pays 70% Plan pays 95% Plan pays 90% Plan pays 100% Plan pays 100% Plan pays 100%* Plan pays 100% Plan pays 100%* Plan pays 100% Plan pays 100%* Plan pays 100% $40 copay, plan * Plan pays 70% $40 copay, plan * $60 copay, plan * Plan pays 70% Plan pays 70% Plan pays 85% Plan pays 100% Plan pays 100%* Plan pays 100% Plan pays 100%* Plan pays 100% Plan pays 100%* Plan pays 100% Not covered Not covered OUT-OF- NETWORK PHYSICIAN ANNUAL PREVENTIVE ADULT CARE: ROUTINE MAMMOGRAMS, PAP SMEARS, PROSTATE ANTIGEN TESTING, COLONOSCOPIES BASIC PLAN Plan pays 100%* Plan pays 100%* Plan pays 100%* Not covered Not covered $40 copay, plan * Plan pays 70% $40 copay, plan * $60 copay, plan * Plan pays 70% Plan pays 70% Plan pays 85% Plan pays 100% Plan pays 100%* Plan pays 100% Plan pays 100%* Plan pays 100% Plan pays 100%* Plan pays 100% Not covered Not covered Not covered ANNUAL PREVENTIVE CHILD CARE: CONSISTS OF IMMUNIZATIONS, EXAMS, ROUTINE LAB/X-RAY EXAMS Not covered * Charges for additional services that are performed during an office visit may be subject to your plan and coinsurance. 90 percent for all services billed through Rush facility; 70 percent for services billed independently. Copay waived if admitted. ** The prudent layperson standard means the situation or illness would be considered to be an emergency by a prudent (cautious and sensible) non-medically trained person. 20

22 Comparison chart: BASIC, PREMIER, HEALTH SAVINGS ADVANTAGE AND EPO PLANS (continued) PRESCRIPTION DRUGS RETAIL (30-DAY SUPPLY) BASIC PLAN HEALTH SAVINGS PREMIER PLAN SELECT EPO ADVANTAGE PLAN Level 1 Generic: $10 $15 $10 $15 Level 2 Formulary: $50 Plan pays 70% of $30 $30 the cost. The most you will pay is $75 per prescription fill. choose HEALTH Level 3 Non-Formulary: $75 Plan pays 70% of $60 $60 the cost. The most you will pay is $100 per prescription fill. Maximum annual out-of-pocket $1,500 Combined with $1,500 $2,000 limits (combined retail and Employee Only/ medical plan Employee Only/ Employee Only/ mail-order) $3,000 Family max $3,000 Family $4,000 Family PRESCRIPTION DRUGS MAIL-ORDER (90-DAY SUPPLY) Level 1 Generic: $20 $30 $20 $30 Level 2 Formulary: $100 Plan pays 70% of $60 $60 the cost. The most you will pay is $150 per prescription fill. Level 3 Non-Formulary: $150 Plan pays 70% of $120 $120 the cost. The most you will pay is $200 per prescription fill. 21

23 choose HEALTH Express Scripts Pharmacy Rush partners with Express Scripts Pharmacy to handle all prescription drug coverage. Express Scripts serves nearly 60 million people nationwide and has pioneered innovations in personalized medicine, dispensing technology, and patient care that help lower costs and improve lives. Express Scripts has been recognized by independent research organizations for delivering the highest member satisfaction of any prescription benefit manager. For more information on Express Scripts, please go to their website, Prescription coverage with the Health Savings Advantage plan The prescription drug coverage available with the Health Savings Advantage Plan works a little differently than the coverage you receive with the other medical plan options. With the Health Savings Advantage: Your for prescription costs is combined with your medical plan, which means you ll reach the faster. Your annual maximum prescription drug out-of-pocket expenses are also combined with your annual maximum medical plan expenses. If you choose to have your prescription filled at an out-of-network pharmacy, you ll pay 60% of the cost after the. Prescription out-of-pocket maximum costs Annual out-of-pocket costs are capped at $1,500 Employee Only/$3,000 Family for the Basic and Premier plans and at $2,000 Employee Only/$4,000 Family for the Select EPO Plan. Under the Health Savings Advantage Plan, prescription drugs are combined with your medical out-of-pocket max. This means that once your prescription costs exceed the cap in any given calendar year, they are covered at 100 percent for the rest of the year. Please note that the cap only applies to covered prescriptions. A list of covered prescriptions can be found on the Express Scripts website, Example: You subscribe to the Premier Plan. You are taking two non-formulary drugs that cost you $75 each per month ($150 per month). After 10 months, you ve met your out-of-pocket costs of $1,500. All of your prescriptions for the rest of the calendar year will be covered at no cost. Express Scripts annually reviews its drug list (formulary) and may make changes that affect your coverage. These changes may include: Shifting a drug to a different level, which could result in a higher copayment. Changing the dispensing limits, which may require your physician to contact Express Scripts directly at (866) Requiring pre-certification, which means that your doctor would need to contact Express Scripts first before writing your prescription. Implementing a step therapy protocol in which you might be required to try a course of a less expensive drug that has proven to be effective before stepping up to a higher-priced drug. 22

24 Using your prescription drug benefits to your best advantage Using your prescription drug benefits effectively by taking such steps as requesting generic drugs and ordering maintenance drugs through the mail-order program will help both you and Rush manage expenses. Generic drugs are chemically equivalent to brand-name drugs and typically provide the same results as brand-name drugs but usually cost 30 percent to 70 percent less. When your doctor prescribes a drug, ask if a generic equivalent is available and appropriate for your needs. choose HEALTH Did you know: DISCOUNTS Employees receive a $3 discount on each prescription when you fill your prescription at one of the two Rush pharmacies at the following locations: The Rush Professional Building (fourth floor) The Oak Park Medical Office Building MAIL-ORDER PROGRAM OFFERS EVEN GREATER SAVINGS For even more savings, you may obtain prescription drugs through Express Scripts home delivery mail-order program. You receive a 90-day supply at the same cost as a 60-day supply. For more information, members may go to the Express Scripts website at or call Express Scripts customer service department at (866) Infertility prescription and treatment coverage Rush offers comprehensive infertility benefits for all covered health plan members. Benefits are limited to a $50,000 lifetime maximum of combined medical and self-injectible fertility drugs. Benefits paid each year will carry over and apply to the $50,000 lifetime maximum. (Annual s and coinsurance will apply.) Note: for self-injectible infertility medications, your physician must communicate the prescription to the Professional Building pharmacy via telephone at (312) or via fax at (312) Any associated shipping charges will be at the expense of the member. For further information on the Rush infertility benefit, please refer to the summary plan description available in human resources and online: For Rush employees, log onto For ROPH employees, log onto Smoking cessation prescription coverage Rush prescription drug benefits include smoking-deterrent medications as a covered benefit (with the applicable copayment and subject to a six-month lifetime limitation). Smoking cessation programs, counseling and prescription drug copayments are also reimbursable expenses under the flexible spending account program for health care. 23

25 choose HEALTH DENTAL PLANS Dental coverage, provided by Delta Dental and Guardian: First Commonwealth, helps you and your family manage the cost of maintaining good dental health and treating dental disease or injury. You have a choice of two dental plans. The PPO allows you to see any dentist you choose. Once you meet the you pay coinsurance, a percentage of the total cost, when you seek dental care. However, you ll always save money if you choose one of the Delta Dental participating providers in the Chicago area these dentists and dental specialists have agreed to discount their fees so you pay a percentage of a lower total cost. Also, by utilizing a network dentist, your for preventive care services is waived. If you go out of network, preventive services are covered at 100 percent only after you have satisfied your annual. Additionally, new hires enrolled in the Dental PPO plan will not need to wait 12 months before they receive coverage for major dental procedures. Did you know: Delta Dental s ToGo program allows employees enrolled in the PPO dental plan to save a percentage of the annual dental maximum ($1,250) in order to cover expensive procedures in upcoming years. For example, if you do not reach your annual maximum in a plan year, the ToGo program allows you to rollover a percentage of this money for use in the future to help cover oral surgery, implants or other costly services. To qualify, you must have filed a dental claim during the year for which a benefit payment is issued (in excess of any or copay) and you must not have reached your annual maximum in the benefit year. For more information about the ToGo program, contact Deltal Dental at If you enroll in the Guardian: First Commonwealth Dental HMO (DHMO) you must select a dentist from the participating dentist provider guide which can be found online at The dentist you choose will become your primary dentist and you must use this dental provider for all your dental needs. Each eligible family member may select a different participating DHMO dentist. If you need specialty care you must seek a referral from your DHMO dentist. Guardian: First Commonwealth offers members access to numerous resources through the Guardian website, 24

26 Comparison chart: PPO and Dental HMO DENTAL PLAN PPO DHMO Dentist Choice In-network PPO Provider Out-of-network PPO Provider (any dentist) Participating HMO network dentist choose HEALTH Annual (single/family) COINSURANCE Preventive and diagnostic care* for example, cleanings, oral exams, X-rays, and fluoride treatment for children ViziLite Plus exams for members age 40 or older $50/$150 Plan pays 100% ( is waived) Plan pays 100% (limit one every 2 years) $50/$150 Plan pays 100% (of UCR)** Plan pays 100% (limit one every 2 years) None Plan pays 100% Member pays nothing for services Not covered Minor restorative for example, fillings (amalgams, resins), endodontics (root canals), periodontics (periodontal maintenance), and oral surgery (simple surgical extractions) Plan pays 80% Member pays 20% of the PPO discount Plan pays 70% Member pays 30% (of UCR)** Plan pays 85% Member pays 15% Major restorative (prosthetics, dentures, crowns and fixed bridgework and orthodontics) Member pays 50% of the PPO discount Plan pays 40% Member pays 60% (of UCR)** Plan pays 65% Member pays 35% (see below for DHMO orthodontics) Dental implants Plan pays 40% Not covered Annual plan maximum $1,250* $1,250 Unlimited Lifetime orthodontia maximum $1,000 $1,000 None Dependent child (under age 19 ) $1,000 maximum benefit $1,000 maximum benefit Up to $1,000 savings off the fee schedule in effect at the time treatment is initiated Adult (19 years and older) Not covered Not covered Up to $1,000 savings off the fee schedule in effect at the time treatment is initiated Claim forms required No No No 12-month waiting period for major services No No No Subject to UCR** limit Yes Yes No PPO discount available Yes No N/A A dependent child is defined as one who is unmarried and covered under their parent s dental coverage until the child reaches age 26 (age 19 for orthodontics). Additionally, an unmarried adult child(ren) who is a military veteran, is also covered as a dependent under their parent s dental coverage until the child reaches age 30. * In-network preventive charges will not count toward the annual maximum benefit. ** Usual, customary and reasonable charges. 25

27 choose HEALTH VISION PLAN The vision plan provides coverage for basic vision care services for you and, if applicable, your eligible family members. The plan is offered through Vision Service Plan (VSP). VSP offers an optional Member Vision ID card that has a summary of your personal vision benefits information and will help your doctor know you are a VSP member. To learn more about your vision benefits and to print the new Member Vision Card, or to find a VSP doctor, simply visit or call (800) When you make an appointment, tell the doctor you are a VSP member your doctor and VSP will handle the rest. Vision plan covered services BENEFIT FREQUENCY COPAYMENT IN-NETWORK VSP DOCTOR OUT-OF-NETWORK PROVIDER BENEFIT WILL REIMBURSE Examination 12 months $10 Covered Up to $50 Lenses 12 months $25 (for lenses and/or frames) Single vision, lined, bifocal, and lined trifocal lenses are covered in full Single vision up to $50 Lined bifocal up to $75 Lined trifocal up to $100 Frames 24 months $25 (for lenses and/or frames) Covered up to $150 Up to $70 Contact lenses 12 months No copay applies Covered up to $140 Up to $105 You may choose between prescription glasses or contacts. If you choose contacts you will not be eligible to receive glasses (lenses and a frame) in the same service period. 26

28 FLEXIBLE SPENDING ACCOUNTS AND TRANSPORTATION MANAGEMENT ACCOUNTS Rush has partnered with Professional Benefit Administrators (PBA) to administer its flexible spending account (FSA) and transportation management account (TMA) services. PBA utilizes the latest technology to provide a full range of services. choose HEALTH Flexible spending and transportation management accounts offer you a way to save money for eligible health care, dependent care and transportation expenses. (Please see page 28 for a list of eligible expenses.) Rush offers three flexible spending account (FSA) options: a general purpose health care FSA, a limited purpose health care FSA, and a dependent care FSA, as well as a transportation management account (TMA). Both the general purpose health care and dependent care FSAs and the TMA are administered by PBA. Traditional Health Care FSAs vs. Limited Purpose FSAs If you choose to enroll in the Health Savings Advantage plan, which enables you to open a Health Savings Account, IRS rules do not allow you to also have a general purpose health care flexible spending account (FSA), the traditional kind of health care FSA that allows you to set aside pre-tax dollars to pay for eligible health care expenses. Instead you can open a limited purpose health care FSA that enables you to set aside pre-tax dollars to pay for eligible dental and vision expenses only. Both the HSA and limited purpose FSA are administered by Health Equity. The limited purpose FSA is designed to work in combination with a Health Savings Account, making it a good way to save money on your eligible dental and vision expenses. But remember: Like any FSA, you must estimate your contributions to a limited purpose FSA carefully. The maximum amount you can contribute to a limited purpose FSA is $2,550 in If you don t use all of the money in your account by the end of the year and grace period, you will forfeit any money remaining in your FSA. FSAs and TMAs allow you to pay for eligible expenses by putting money aside in a special account that isn t taxed. If you want to participate in a FSA health care or dependent care account for 2015, you MUST enroll. Elections for 2014 will NOT carry over into Rush employees enroll at ROPH employees enroll at If you were enrolled in a TMA account for 2014, your 2014 election will become your 2015 election, no action required. If you want to change or cancel your TMA enrollment for 2015: Rush employees go to ROPH employees go to Did you know? The government takes approximately 25 percent of your paycheck in taxes. If you set money aside in an FSA or TMA, you get to use that money without it ever being taxed. Therefore, you are essentially saving 25 percent on everything you buy through your FSA or TMA. 27

29 choose HEALTH Your take-home pay is approximately 25 percent less than what you earned. For example: 25 percent of $100 equals $25. In other words, for every $100 you earn, your take-home is only $75 because approximately $25 goes to the government for taxes. However, if you set $100 aside in a pre-tax FSA or TMA account, all $100 of your earnings are available to use toward eligible expenses. If you don t use a health care FSA or a TMA account, only $75 of the $100 you earned is available for eligible expenses. You can t set aside your entire paycheck into an FSA or a TMA. However, you can set aside up to $2,550 annually for a health care reimbursement FSA, up to $5,000 annually for a dependent care reimbursement FSA, and up to $470 per month ($250 for parking and $130 for transit) for a TMA. Using pre-tax money for health care and other eligible expenses makes good financial sense. Calculator showing annual FSA savings TAX-SAVINGS EXAMPLE BASED ON A $40,000 ANNUAL INCOME AND A $2,500 FSA ANNUAL VALUES WITHOUT FSA WITH FSA Earned income $40,000 $40,000 Pre-tax FSA contribution $0.00 ($2,550) Taxable income $40,000 $37,450 Federal income tax (25%) ($10,000) ($9,363) Take-home pay $30,000 $28,087 After-tax dollars spent on eligible FSA expenses ($2,550) $0.00 Net take-home pay $27,450 $28,125 Increase in annual spendable income None $637 An employee making $40,000 per year who sets aside $2,550 in an FSA saves $637 per year. Eligible expenses defined What s covered under a health care FSA Many out-of-pocket health care expenses are eligible for reimbursement through a health care FSA, including the following: Annual s Annual out-of-pocket maximums Doctor visit copayments Lab and X-ray expenses Prescription drug copayments, including insulin and syringes Dental expenses, including exams, X-rays, fillings, crowns and braces Vision expenses, including eye exams, glasses, contact lenses and contact lens solution Medical equipment, including back braces and crutches Over-the-counter medications if you have a doctor s prescription Chiropractor visits Remember: The annual maximum contribution for a health care FSA is $2,550. Please read the important information at the end of this section on PBA reimbursement requirements, as well as federal and IRS regulations regarding receipts for the above mentioned items. 28

30 Health care FSAs are easy to use Participants who set money aside in a health care FSA will be issued a PBA Visa debit card that draws on the balance you ve set aside in your FSA account. Each time you incur an eligible expense, you can present this card at any provider that accepts Visa, and the amount will automatically be deducted from your health care FSA account. Using the PBA Visa debit card relieves you from spending out-of-pocket money at the time of service, submitting paperwork and waiting for reimbursement. Remember: The PBA Visa debit card can only be used for the eligible health care expenses. You still may need to submit a claim form directly to PBA for reimbursement via fax or mail. You can check your balance and find out all the information you need at Once on the site, use the PBA Flexible Spending quick link. Please note that you must keep track of your expenditures. PBA will deny any charges that exceed your available balance. choose HEALTH The annual maximum contribution to a health care FSA is $2,550. Signing up for Direct Deposit By signing up for direct deposit, your FSA reimbursements will be deposited into your account on the next business day following each Monday s check cycle. This ensures your check will not be lost in the mail or misplaced in your home. If you have Direct Deposit already setup, your current account information will remain in place. Dependent care FSAs Dependent care FSA money is set aside pre-tax and provides approximately 25 percent savings on eligible child and elder care services you must use in order to work. If you are married, your spouse or same-sex domestic partner must be working, attending school full-time or be mentally or physically incapable of caring for himself or herself for you to be eligible to participate in a dependent care reimbursement account. Please note: Eligible expenses include, for example, after-school care and the cost of a caregiver for a child, disabled spouse/same-sex domestic partner, civil union partner or elderly parent. Dependent care FSAs cannot be used to reimburse medical care expenses for dependents. Your health care Visa debit card can also be used for dependent care expenses as long as the provider is using a payment system that accepts debit cards. For example, there may be some day care providers that will accept payment via your PBA Visa debit card. The annual maximum contribution to a dependent care FSA is $5,000. Reimbursement for dependent care FSAs PBA offers a time saving Recurring Dependent Care Claim Form that can be found online at Once on the site, use the PBA Flexible Spending quick link. Setting up a recurring dependent care claim form will save you time, and it only needs to be completed once at the beginning of each new plan year. Afterward, your dependent care reimbursement will be processed on the Monday following each of your payroll contributions until the end of year. No further Dependent Care Claim submissions will be required by you for that plan year. To receive your reimbursement even faster, send along a Direct Deposit Enrollment Form, which can also be found online. Your reimbursement will be deposited into your bank account on the next business day after Monday s weekly check cycle following your payroll contribution. 29

31 choose HEALTH Please keep in mind that both new enrollees and current participants must submit a new claim form each year. The form needs to be signed and dated by your daycare provider. Your child s daycare provider s current Tax ID or SSN will also be required. Transportation management accounts (TMAs) Transportation management accounts (TMAs) work the same as FSAs in that the money you set aside pre-tax provides approximately 25 percent savings on eligible commuter parking and/or mass transit expenses you incur as part of your commute to and from work. Eligible expenses include commuter trains or buses, the Rush shuttle bus and commuter parking facilities. Please note: Parking expenses for Rush employee parking facilities are not eligible for TMA reimbursement because the monthly charge to park at Rush is already deducted from your paycheck pre-tax. However, public lots are eligible for TMA parking reimbursement. The monthly maximum pre-tax contribution for commuter parking is $250 in a public lot. Did you know? Mass transit is not only good for the environment, it s good for your pocketbook too. Don t forget to deduct 25 percent from your bottom-line monthly cost to figure in the true savings you will receive from using a TMA. The monthly maximum contribution for the mass transit account is $130. Any expenses you incur over $130 per month for mass transit will be deducted from your paycheck post-tax. For example, you use a TMA to purchase a monthly Metra pass for $150. That $150 comes out of your paycheck before it has been taxed, so you are not paying any tax on your monthly Metra pass. If you purchase your monthly Metra pass without a TMA, you are paying taxes on the entire $150. Reimbursement options for TMAs PBA provides several options for employees to enroll in and monitor their TMA account. Complete information is available online or by calling the PBA Benefits Call Center at (800) , 7 a.m. to 5 p.m. (Central time). For Rush employees, go to For ROPH employees, go to Please note that you must confirm or cancel an order by the fifth day of the month for the next upcoming month (e.g., for a February pass, you must order or cancel by the previous January 5). How deductions are made for FSAs and TMAs If you choose to participate in either of the FSA accounts, you determine how much to contribute annually. The deductions are distributed over 26 pay periods. If you choose to participate in the TMA account, you determine how much to contribute monthly, and the amount will be deducted once a month. These deductions will be reflected on your paycheck. How to enroll For the FSAs, enroll as follows using instructions to create your new user account: For Rush employees, go to For ROPH employees, go to To enroll in the TMA: For Rush employees, go to For ROPH employees, go to 30

32 Please note: You can only enroll in an FSA as a new employee or during the benefits open enrollment period, and you must re-enroll each year to use an FSA. However, you can enroll and disenroll from a TMA whenever and as often as you like. Separation from Rush and your FSA/TMA accounts Should you leave employment with Rush and you have money in an FSA or TMA account, you can only claim expenses incurred up to the date of your employment separation date. choose HEALTH Federal law and IRS regulations regarding FSAs and TMAs Beginning in 2015, the IRS has modified the use it or lose it rule for the Health Care Flexible Spending Account (FSA). If you elect a Health Care FSA for 2015, you are not required to use the entire balance by the end of the year. Up to $500 in your Healthcare FSA can be rolled over to following years and not lost. Keep in mind that you should still estimate your expenses carefully. Dependent care FSA and TMA accounts have a 12-month deadline. Please estimate your expenses carefully because these funds must be used for services rendered in the current plan year, ending on December 31, Save your receipts For proper reimbursement of manual and debit card claims from PBA and for IRS reasons,* you need to keep your receipts. The receipt should include the following: The provider s or store s name and address; The date of service; The service provided or item purchased; The cost for the service or items; and The name of the person to whom the service was provided, or who made the purchase. PBA reserves the right to ask for proof of purchase prior to reimbursement. *Please be advised that some items or services may not be identifiable when purchased with the PBA Visa debit card. This may result in a request from PBA to provide a copy of the receipt for services rendered or items purchased. Helpful tip: Keep an envelope marked PBA Receipts with your health insurance records. 31

33 choose HEALTH LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT (AD&D) INSURANCE Rush partners with The Hartford Life Insurance Company to administer its life insurance. The Hartford Financial Services Group, which was established in 1810, is one of the world s largest insurance and investment companies. The Hartford Life Insurance subsidiary is a leading provider of life insurance products. The Hartford, the company, is in the top 50 of life insurance providers. The following are some no-cost perks Hartford offers to Rush employees eligible for Basic Life insurance: Hartford Life will offer you the opportunity to use their online resources called Estate Guidance to write a will. You will have a Travel Assist program which provides pre-trip and emergency travel services so you can travel with confidence, even if the unexpected occurs. The benefit for funeral planning service is provided by Everest, which is the first nationwide funeral planning and concierge service. This helps you plan for your funeral and at time of death will assist your family in choosing a funeral home and negotiating the price and services Life insurance is a necessity; it helps you provide for your family and loved ones when you no longer can. For that reason, Rush offers basic life and accidental death and dismemberment (AD&D) insurance to all eligible non-union and ISSSA-represented employees at no cost. General information about Rush life insurance and AD&D benefits Rush life and AD&D insurance is administered by the Hartford Company. Eligible employees* receive 1x base salary up to $50,000 in basic and AD&D coverage for free. Employees also have the option of increasing (supplementing) their basic life insurance and AD&D coverage. In addition, employees can elect supplemental life insurance coverage for their spouses**, civil union (same or opposite sex) partners and dependent children. Did you know? Your free basic life insurance will help you to provide for your loved ones after you re gone. In order to ensure that your life insurance proceeds go to the proper person(s), all eligible employees must designate a beneficiary or beneficiaries for this benefit. If you fail to document a beneficiary, your beneficiary may be determined by federal or state law, or by the plan document that governs your life insurance plan. You can change or update your beneficiary any time online: For Rush employees, go to For ROPH employees, go to The eligibility requirements and cost for basic life, AD&D and supplemental life insurance benefits will be explained in greater detail later in this section. We urge you to read this section carefully to obtain the best protection for you and your family. * Eligibility is defined on page 6 of this book. Teamsters-represented employees may be eligible for certain life insurance benefits as defined by contract. ** Same-sex domestic partner is eligible only if already a covered dependent as of December 31, 2014 (grandfathered only through December 31, 2015, then no longer eligible); no new domestic partners will be eligible as of January 1,

34 Who is eligible for supplemental coverage Employee: To be eligible for supplemental life coverage, an employee must meet the criteria as defined on page 6 and be actively at work on the effective date of coverage, the first of the month following 90 continuous days of employment. Legal spouse/civil union (same or opposite sex) partner: To be eligible for coverage your dependent spouse/civil union (same or opposite sex) partner must be performing his/her normal activities, which means he or she is not confined at home or under the care of a doctor due to sickness or injury, and is not receiving nor eligible to receive any disability income from any source due to sickness or injury. You must enroll in supplemental life for at least your base annual salary times one in order for your spouse or civil union (same or opposite sex) partner to be eligible for coverage. In addition, if your dependent spouse/civil union (same or opposite sex) partner is an employee of Rush, he or she can enroll for coverage as an employee or as a spouse/civil union (same or opposite sex) partner but not both. Child(ren): A dependent child(ren) between the ages of 1 day to 26 years old is eligible for dependent coverage. An eligible child(ren) includes a child(ren) who is legally adopted and/or a stepchild(ren). A covered child(ren) who remains dependent upon you for support due to a mental or physical handicap (that occurred prior to him or her reaching the limiting age) will continue to be covered with no age limit. A child(ren) must be able to perform his or her normal activities, which means the child(ren) is not confined at home or under the care of a doctor due to sickness or injury and does not receive or is not eligible to receive any disability income from any source due to sickness or injury. You must enroll in supplemental life for at least your base annual salary times one in order for your child(ren) to be eligible for coverage. choose HEALTH Determining the amount of supplemental life insurance coverage you may need Although you may already have life insurance, it may be time to re-evaluate your needs to make sure your family is protected should something happen to you. When evaluating your insurance needs, consider the following: Are you planning to get married or have you recently had a child? Will you be buying a new home soon? Do you need to send your children to college soon? Supplemental life insurance coverage amounts* Employee One to five times your base annual salary, rounded to the next higher $10,000, up to $1,000,000. However, your combined basic and supplemental life insurance cannot exceed $2,000,000. When you enroll for supplemental life insurance, you are automatically enrolled in AD&D insurance. The benefit amount for AD&D insurance is equal to the benefit amount for supplemental life insurance coverage. Spouse/civil union (same or opposite sex) partner You can obtain supplemental life and AD&D coverage for your spouse/civil union (same or opposite sex) partner in increments of $10,000 up to $250,000. Child(ren) You can obtain supplemental life and AD&D coverage for your dependent child(ren) according to the following: Age 1 day to 6 months: $2,500 per infant Age 6 months to 26 years: $10,000 per child * In order to be eligible to enroll your legal spouse, civil union or child(ren) for supplemental coverage, you must enroll in supplemental life for at least your base annual salary times one. 33

35 choose HEALTH Evidence of health forms for new and existing employees Existing employees must file an evidence of health form to obtain supplemental life insurance. During 2015 enrollment only, you can increase coverage for yourself by 1 x salary up to $1,000,000 without providing evidence of insurability. If you are a new employee, you may enroll for supplemental life insurance without providing an evidence of health form as long as you are actively at work and the following conditions are met: Your enrollment takes place prior to the enrollment period deadline You have not been hospitalized within 90 days prior to enrolling You are enrolling for coverage less than your base annual salary times three or $1,000,000 You will need to submit an evidence of health form if you do not meet the conditions stated above. Spouse/civil union partner (same or opposite sex)/child An employee may enroll their spouse, same or opposite sex civil union partner or child for dependent life insurance during the enrollment period without providing an evidence of health form as long as the spouse/civil union (same or opposite sex) partner and/or child are performing their normal activities and the following conditions are met: Their enrollment takes place prior to the enrollment period deadline They have not been hospitalized within 90 days prior to enrolling The spouse/civil union (same or opposite sex) partner is enrolling for less than $30,000 of coverage Your dependent(s) will need to submit an evidence of health form if he/she does not meet the conditions stated above. Conditions covered under this benefit Supplemental life and AD&D insurance provides benefits for accidental loss of life or serious accidents based on a benefits schedule. For specific information about what is not covered under the Hartford and AD&D benefit plan, please consult your policy: For Rush employees, go to For ROPH employees, go to How benefits are paid Insurance benefits in the amount of $5,000 or more are paid through the convenience of a total control account (TCA), which is an account that pays interest at rates comparable to current money market accounts and is fully guaranteed by Hartford. The beneficiary receives a checkbook and has free check-writing privileges. Other life insurance options available through Hartford Hartford also offers an option to continue your life insurance coverage should you leave employment at Rush; an option to receive accelerated benefits should you be diagnosed with a terminal illness; the option to have your life insurance premiums paid; and free assistance for your beneficiaries in filing claims should you become disabled. For more information on these additional benefits, please refer to your policy: For Rush employees, go to For ROPH employees, go to Enrollment information Enrollment can be completed online as follows: For Rush employees, go to For ROPH employees, go to 34

36 SHORT-TERM DISABILITY Rush provides a core short-term disability (STD) benefit at no cost to all eligible non-union and ISSSA-represented employees through The Hartford, one of the nation s largest financial and insurance companies and a leading disability insurer. choose HEALTH The core STD plan replaces 75 percent of your weekly salary up to a weekly maximum benefit of $500 after 14 consecutive days of disability. As long as you remain disabled, STD benefits will continue for a maximum of 13 weeks. Buy-up option The STD buy-up plan is a voluntary plan paid for by employees. Employees earning $34,667 or more per year have the option of enrolling in the buy-up benefit. The buy-up option allows employees to increase their STD coverage to 75 percent of their earnings, up to a weekly maximum benefit of $1,500 after 14 consecutive days of disability. As long as you remain disabled, STD benefits will continue for a maximum of 13 weeks. Note: For employees who earn less than $34,667 per year, the Rush core benefit STD plan, provided at no cost to you, provides the maximum benefit. Please note: Both the core and the buy-up STD plans may be reduced by the amount of other income replacement benefits you receive for the same disability, such as benefits from workers compensation. Pre-existing condition limitation for disability (APPLIES TO STD AND LTD CORE PLANS AND BOTH BUY-UP PLANS) Look-back period: Benefits are not payable for care received during the 90 days proceeding the date your plan goes into effect. Treatment-free period: Benefits may be paid if you received no treatment for 90 consecutive days from the date coverage begins. Insured period: Benefits may be paid if your disability begins on or after the last day of a 365-day period during which you have been insured. Definition of disability Your disability must result in at least a 20 percent loss of earnings to qualify for STD benefits, and disabilities must be non-occupational (incurred off-the-job) in nature. Did you know? Maternity leave does qualify you to receive your STD benefits. This is a vital component of taking maternity leave at Rush. Please read the section below regarding the elimination period for a more thorough explanation of how the STD benefit assists new mothers. 35

37 choose HEALTH Elimination period (waiting period before STD benefits are payable) Payment of STD benefits begins on day 15 of disability. Specifically: Accident/sickness: Benefits begin for disabilities caused by an accident on: the latter of the exhaustion of your PTO and/or grandfathered sick bank, if applicable OR on day 15 of the disability. Maternity leave: Short-term disability benefits only apply to the time that is defined by a physician as when you must discontinue working and/or are recovering from the birth of your child. In addition, for both a vaginal birth and C-section birth, benefits are payable beginning on day 15 after the birth of the child. Please note: Vaginal birth: Typically, physicians recommend six weeks of recovery time. That means that benefits begin on day 15 of your maternity leave and last until the end of your six-week recovery time. C-section birth: Typically, physicians recommend eight weeks of recovery time. That means that benefits begin on day 15 of your maternity leave and last until the end of your eight-week recovery time. Taxability Your core STD benefits are subject to state and federal income tax. The buy-up benefit is not subject to state and federal income tax. Additional information Information on enrollment in the STD buy-up option is available online as follows: For Rush employees, go to For ROPH employees, go to 36

38 LONG-TERM DISABILITY Eligible* Rush employees receive at no cost a core long-term disability (LTD) benefit to provide 50 percent of your monthly earnings up to a $10,000 per month maximum when a disability extends beyond the initial short term disability (STD) period. A voluntary buy-up option (described below) is also offered. choose HEALTH The Hartford Life administers LTD benefits. Payments begin after 90 days of consecutive disability. The duration of your LTD benefits is based on your age when the disability occurs. Please refer to page 33 for pre-existing limitations on the LTD core and buy-up plans. The Hartford Life considers you to be disabled and eligible for benefits because of sickness or injury if: You are limited from performing the material and substantial duties of your regular occupation, and You have a 20 percent or more loss in indexed monthly earnings due to the same sickness or injury. You will continue to receive LTD benefits if: After benefits have been paid for 24 months, you are working in any occupation and continue to have a 20 percent or more loss in indexed monthly earnings due to your sickness or injury, or You are not working and, due to the same sickness or injury, are unable to perform the duties of any gainful occupation for which you are reasonably fitted by education, training or experience. Like your STD benefits, LTD benefits may be reduced by the amount of other income replacement benefits you receive for the same disability. Your core LTD benefits are taxed. The 10 percent buy-up benefit is not taxed, because you pay the cost of this benefit on a post-tax basis. Buy-up option You have the opportunity to increase your core plan and buy-up an additional ten percent of your monthly earnings to a maximum of $5,000. This would result in a 60 percent total benefit of up to a maximum of $15,000 per month (core and buy-up combined). The LTD buy-up plan is voluntary and is paid for by employees. Enrollment information Information on enrollment in the LTD buy-up option is available online as follows: For Rush employees, go to For ROPH employees, go to * Eligibility is defined on page 6 of this book. Teamsters-represented employees may be eligible for certain disability benefits as defined by contract. 37

39 RETIREMENT BENEFITS Rush is committed to helping you provide for a more secure retirement. Of all the benefits you receive as a Rush employee, the retirement benefits are among the most valuable to you and your future. For this reason, all new employees are automatically enrolled in the 403(b) Retirement Savings Plan unless they choose to opt out. In addition to the 403(b) Retirement Savings Plan, Rush also provides a cash balance formula retirement plan. grow WEALTH The 403(b) Retirement Savings Plan The Rush 403(b) Retirement Savings Plan is a Defined Contribution Plan under the terms of the Employee Retirement Income Security Act (ERISA) of The 403(b) is a tax-deferred retirement plan available to non-profit organizations. Contributions and investment earnings in a 403(b) grow tax-deferred until withdrawal (assumed to be retirement), at which time they are taxed as ordinary income. Who is eligible to participate? All employees are automatically enrolled to make a 3 percent pre-tax contribution to the 403(b) Retirement Savings Plan. New employees who do not wish to participate must notify Fidelity at (866) within 45 days of their date of hire to opt out of the program. Employees NOT eligible to receive a matching contribution include students, externs, residents or house staff; and restricted part-time or temporary employees (unless they complete at least 1,000 hours of service during the plan year). Please note: Rehired employees are not automatically enrolled in the 403(b) plan. If you previously worked at Rush University Medical Center or Rush Oak Park Hospital and you wish to participate in the plan, please contact Fidelity Investments at to set up your account. Did you know? Rush automatically enrolls all new employees with a deferral of 3%, but you will maximize your benefit under the 403(b) Retirement Savings Plan if you contribute 6% of your salary. Don t leave money on the table consider increasing your contributions to 6% today! Vesting in the 403(b) Retirement Savings Plan You are always 100 percent vested in any money you contribute to the plan. You become vested in the employermatching contributions after you have completed three years of vesting service. Vesting service in the 403(b) Retirement Savings Plan is calculated from the date of hire, not the date in which you begin contributing to the plan. Compensation on which contributions are based Employee compensation for plan purposes is generally the total wages received as an employee from Rush during a plan year. Compensation for plan purposes includes: a) Your regular salary or straight-time earnings, overtime, shift differentials and bonuses b) Any amounts you elect to defer on a pre-tax basis to Rush s flexible benefits plan and c) Any amounts deducted from your pay for qualified transportation expenses. Severance pay and tuition reimbursement are some examples of pay that are not considered compensation for plan purposes. Please note: Federal law prohibits any compensation in excess of $265,000 in 2015 (and as adjusted in future years by the Internal Revenue Service (IRS) for cost-of-living increases) from being taken into account for program purposes. 38

40 Investments You decide how you want your account invested. The 403(b) Retirement Savings Plan is distributed in accordance with your chosen fund allocations. Along with the tools provided on Fidelity s website, you can also access your information by calling the Rush University Retirement Service Center toll free at (866) Investment funds The investment funds currently available under the plan can be divided into two categories: Tier One: Life-Cycle Funds, known as Fidelity Freedom Funds, offer a simple, one-fund approach to retirement investing. Each fund invests in a diversified portfolio of other mutual funds based upon target asset allocations tied to projected retirement date. Fund allocations are rebalanced automatically, using the participant s targeted retirement date. Tier Two: Core Funds are a limited number of diversified investment funds with different risk and return characteristics, including money market, bonds and United States and international stock funds. grow WEALTH In addition to these two groups, participants may sign up for the self-directed brokerage link, which allows participants to invest in thousands of different mutual funds, including non-fidelity funds. Please contact Fidelity Investments for additional information. Employee contributions Contributions are automatically deducted from the employee s paycheck on a pre-tax basis, which means the contribution is deducted before federal and state taxes are withheld. Taxable income for the purposes of calculating the FICA taxes is not reduced. Did you know? Rush matches most employee contributions to the 403(b) Retirement Savings Plan. If an employee is eligible to receive matching contributions, Rush will match a portion of the pre-tax contributions to the program each year. The match is made each pay period in which the employee makes a contribution. For non-union employees and ISSSA employees, Rush matches half the contributions, up to 6 percent of the eligible employees income. Employees represented by Teamsters Local 743 receive a match of 20 percent of the employee s contribution, up to the first 6 percent of the eligible employee s income. Contribution limits Federal law limits the amount of pre-tax elective deferral contributions that a participant may make each calendar year. For 2015, the maximum amount of pre-tax contributions that any participant may contribute to each calendar year is expected to be $18,000. In future years, this annual dollar limit may be subject to adjustment by the IRS for increases in the cost of living. Additionally, IRC 415(m) limits the contribution amount to not greater than 100 percent of compensation. Any rollover contributions you make to the program may be withdrawn at any time. In addition, if you are at least 59½ years old, you may withdraw your pre-tax account and the vested portion of your matching account for any reason even if you are still employed by Rush. Prior to age 59½, you may withdraw pre-tax contributions only in the case of financial hardship. 39

41 Financial hardship distributions Your 403(b) Retirement Savings Plan is intended to provide you with a tax-deferred way to save money toward your retirement. Rush understands, however, that there may be times in your life when it may be necessary to withdraw funds from your account due to emergency situations. grow WEALTH The IRS allows participants to withdraw funds due to financial hardship. According to the IRS, the circumstances for a financial hardship are: Unreimbursed expenses incurred or necessary for medical care for you, your spouse/same-sex domestic partner, or your children or other dependents; Purchase (excluding mortgage payments) of your principal residence; Payment of tuition, related educational fees due for the next 12 months of post-secondary education for you, your spouse/same-sex domestic partner, or your children or other dependents; Prevention of eviction of you from, or a foreclosure of a mortgage on, your principal residence; Repairs to your principal residence due to casualty loss; Funeral expenses for your spouse/same-sex domestic partner, or your children or other dependents. Hardship distribution requests must be accompanied by documentation that supports the reason for the hardship, and the requests must be approved by the Pension Office. When payments begin Once employment terminates, the participant may receive payment of their accounts as provided below. However, if the vested balance of the account is $5,000 or less (disregarding the balance of any rollover account), the vested account balance will be distributed in a single sum payment as soon as practical following termination of employment. Vested terminated participants may elect to roll over this distribution to an individual retirement account (IRA) or other eligible plan. Following separation of employment, employees may elect to receive the vested balance of their account in a single lump sum or select from a number of monthly annuity payment options. Some options provide continuing benefits for a surviving spouse/same-sex domestic partner or other beneficiary after the participant s death. If the account balance is more than $5,000 (excluding rollover accounts, if any) at the time of termination, the vested terminated participant must request a distribution when they wish to receive payment of their accounts. There is a 30-day waiting period. Payments generally must begin no later than April 1 of the year following the calendar year in which you terminate employment with Rush or reach age 70½ years old. Additional provisions in the 403(b) Retirement Savings Plan If you are over age 50, you may contribute an additional dollar amount over the $18,000 maximum contribution for the year. This catch up contribution is expected to be $6,000 for 2015, and may be adjusted by the IRS for cost of living increases in the future. This means that for 2015, if you are age 50 or over, you may contribute up to $24,000 in pre-tax earnings. The Cash Balance Formula Retirement Plan The Cash Balance Formula Retirement Plan is a non-contributory defined benefit plan provided by Rush to its eligible employees. Each year in which you work over 1,000 hours, you accrue a benefit in the plan. The annual benefit accrual is calculated using your age, years of service and annual salary. The Cash Balance Formula is a more portable plan than a traditional retirement program: If you leave Rush and are vested in the plan, you can receive a lump sum payment of your cash balance benefits, even if you are not yet of retirement age. Please note that cash balance benefits that are cashed out are subject to a 20 percent tax for federal withholding, while cash balance benefits that are rolled over into an IRA are tax-deferred. 40

42 Who is eligible to participate? Rush employees (including employees represented by ISSSA and Teamsters Local 743) who are 21 years old, have worked at least 1,000 hours and have completed one year of service are eligible to participate in the Cash Balance Plan. Generally, any Rush employee who is a student, resident (house staff) or trainee is not eligible to participate Vesting in the Cash Balance Formula Retirement Plan Vesting refers to your ownership rights in the value of your cash balance benefit. You earn a year of vesting service for each payroll calendar year in which you work at least 1,000 hours. Once you have completed three years of vesting service, you will be fully vested in your benefits in the cash balance plan. Please note that special breakin-service rules apply if you terminate your employment with Rush and are later re-employed. How the Cash Balance benefit is calculated Your account balance grows through an annual benefit credit and an annual interest credit. The annual interest credit is variable, and is based on five-year treasury bond rates. grow WEALTH The annual benefit credit is equal to a percentage of your pay each year. This percentage is based on your point value. This point value is determined by adding your age and your years of service at the end of each year. POINT VALUE ACCRUAL AMOUNT IN CASH BALANCE PLAN Your age plus number of years of service up to percent of pay Your age plus number of years of service 35 to percent of pay Your age plus number of years of service 45 to percent of pay Your age plus number of years of service 55 to percent of pay Your age plus number of years of service 65 to percent of pay Your age plus number of years of service 75 and over 6.0 percent of pay How the Cash Balance benefit is paid The Cash Balance Formula Retirement Plan allows you to choose between receiving your benefit as an annuity or as a single lump sum payment. Should you elect the annuity form of payment, when you reach retirement age, you will receive a fixed benefit each month for your lifetime. The lump sum option allows you take your cash balance benefit as a one-time payment, which can either be cashed out or rolled over into a tax-deferred IRA. Retirement benefits under the Traditional Formula Retirement Plan Non-union employees (including ISSSA union employees) who participated in the Rush retirement plan prior to January 1, 2003, may have accrued benefits under the Traditional Formula Retirement Plan. This benefit was calculated using a fixed formula and your annual salary, and was designed to provide a monthly benefit to you when you reach retirement age. In 2002, certain long-term employees (called Choice Employees ) were given a choice to either continue to accrue benefits under the traditional formula, or to begin accruing their retirements under the cash balance formula. Those who elected to remain under the traditional formula continued to accrue benefits in this plan until December 31, Benefits since then are calculated using the Cash Balance Formula, effective Jan. 1,

43 Effective January 1, 2012, benefits accrued under the traditional formula retirement plan were frozen and will be payable as a monthly benefit upon retirement. Choice participants will accrue their benefits under the cash balance formula. For all other employees, benefits accrued under the traditional formula were frozen as of December 31, 2002, with benefit accruals under the cash balance formula beginning effective January 1, grow WEALTH Commencing payment of your retirement benefits Benefits payable to you under the Cash Balance Formula Retirement Plan may be paid as a lump sum cash-out (with 20 percent witholding for federal income tax), rolled over tax-deferred into your IRA, or converted to a monthly benefit and paid to you when you retire. You may take a distribution from this plan either upon termination of your employment at Rush, or upon retirement. There is no age restriction. Benefits calculated under the traditional formula are paid to you as a monthly benefit when you retire, and are payable to you for the remainder of your lifetime. Although the normal retirement age is 65, you have the option to begin receiving pension benefits from the traditional plan any time after you reach age 55. If you elect to receive your retirement benefits before reaching age 65, the amount of your monthly pension benefit will be reduced from the amount you would have received if you waited until your normal retirement date because payments are expected to be made over a longer period of time. Additionally, if you are married when your pension payments begin, your benefits will be paid under the 50 percent Joint and Surviving Spouse form of payment unless your spouse consents to waive his or her rights to your benefit. This payment option provides a reduced monthly benefit to you for your lifetime, and then 50 percent of your benefit continues on to your surviving spouse for the remainder of his or her lifetime. If you are planning to retire soon and will be accessing your retirement benefits, please contact the Rush University Retirement Service Center at (866) The Pension Plan (Teamsters-represented employees only) The Pension Plan was a retirement plan provided by Rush to employees represented by Teamsters Local 743. The benefit itself was calculated using a fixed formula and your annual salary. The plan was designed to provide a monthly benefit to you when you reach retirement age; it cannot be paid to you prior to age 55. As mentioned previously, the Pension Plan was frozen, effective December 31, All Pension Plan participants became participants in the Cash Balance Formula Retirement Plan effective January 1, Who is eligible to participate? The plan was frozen on December 31, It is no longer open to new participants. Vesting in the Pension Plan Vesting refers to your ownership rights of the Pension Plan benefit. You earn a year of vesting service for each payroll calendar year in which you work at least 1,000 hours. Five years of service were required to become vested in the Pension Plan. 42

44 How the Pension benefit is paid Benefits calculated under the Pension Plan are paid to you as a monthly benefit when you retire, and are payable to you for the remainder of your lifetime. Although the normal retirement age is 65, you have the option to begin receiving pension benefits from the Pension Plan any time after you reach age 55. If you elect to receive your retirement benefits before reaching age 65, the amount of your monthly pension benefit will be reduced from the amount you would have received if you waited until your normal retirement date because payments are expected to be made over a longer period of time. Additionally, if you are married when your pension payments begin, your benefits will be paid under the 50 percent Joint and Surviving Spouse form of payment unless your spouse consents to waive his or her rights to your benefit. This payment option provides a reduced monthly benefit to you for your lifetime, and then 50 percent of your benefit continues on to your surviving spouse for the remainder of his or her lifetime. If you are planning to retire soon and will be accessing your retirement benefits, please contact the Rush University Retirement Service Center at (866) grow WEALTH For additional information and assistance This information has been provided by the Pension Office. Should you have additional questions, please contact Phyllis DeMarco, manager, Pension Administration, at (312) , or via at [email protected]. 43

45 TUITION ASSISTANCE THROUGH LEAP The LEAP (Linking Education and Performance) program exemplifies the Rush mission, vision and values by ensuring that employees receive all the tools necessary to thrive in their chosen field, as well as the opportunity to enrich their career through educational assistance programs. LEAP provides on-campus learning opportunities on a variety of topics such as communication, medical terminology, coding and billing, English as a Second Language (ESL), computer applications (in online and classroom formats), and management skills at no charge to employees. Did you know? Through the LEAP program, eligible employees can attend Rush University and receive prepayment for up to nine credit hours per semester; part-time, benefits-eligible employees can receive prepayment for up to six credit hours per semester. Under the LEAP Remission Program, dependents and/or spouses and same-sex domestic partners of full-time employees can also receive prepayment tuition for up to nine credit hours per semester. The benefit for employees in the Master of Science Clinical Research program is $2,500. develop CAREER In addition, LEAP also provides tuition reimbursement for employees wishing to obtain a degree at an accredited outside institution. Under the External Degree Program, full-time employees can receive reimbursement for up to six credit hours per semester/quarter, with a cap of $5,000 per calendar year; part-time benefits-eligible employees can be reimbursed for up to three credit hours per quarter/semester with a cap of $2,500 per calendar year. LEAP also offers an Employability Enhancement Option, where full-time, benefits-eligible employees are reimbursed 90 percent up to $1,000 per year for conferences, seminars, continuing education units (CEUs) and other non-degree coursework (The reimbursement amount is up to $500 for part-time, benefits-eligible employees.) The total amount of LEAP tuition assistance benefits you receive are tax free up to a maximum of $5,250. Any amount in excess of that maximum will be treated as taxable wages unless the course was job-related, as defined by the IRS and related guidance. If you believe that a course you are registering for satisfies this standard and you expect to receive more than $5,250 in LEAP tuition benefits this calendar year, complete a Tuition Assistance Tax Exemption Form and return it by the Add/Drop Deadline. For information on LEAP programs and services, and for more information on eligibility requirements, call extension

46 PAID TIME OFF Rush offers a paid-time-off (PTO) plan for non-union employees. PTO time can be used for vacation, holidays or any type of personal day as well as for missed time from work due to illness or injury. Employees are requested to schedule PTO with their supervisor in advance of taking PTO time if possible. You should also talk to your supervisor to understand how PTO scheduling is handled in your department. For more information about how you accrue PTO time: For Rush employees, go to For ROPH employees, go to Recognized holidays Rush currently recognizes the following six national holidays each year (In most cases, PTO is automatically removed from your bank for these days): New Year s Day Memorial Day (federal observance) Independence Day Labor Day Thanksgiving Day Christmas Day balance LIFE 45

47 EMPLOYEE ASSISTANCE PROGRAM (EAP) Rush recognizes the challenges of balancing work with the circumstances of everyday life. For that reason, the worklife resource and referral program is available 24 hours a day, seven days a week. It is confidential and offered at no cost to you and your family. The EAP s role is to help you cope with personal concerns and serve as a resource, acting as a liaison between the employee and community agencies, and professionals who are trained to help solve specific problems. It provides assessment, consultation, referral (when needed), and follow-up for a wide range of interpersonal issues which may include: Family or relationship problems Financial or legal issues Substance abuse Career counseling Anxiety, depression or other psychological concerns Adjustment to illness for oneself or a loved one For Rush employees, we use Employee Resource Systems, Inc. to administer our EAP services. They can be reached by calling (800) between 8:30 a.m. and 5:30 p.m., Monday through Friday. Outside of business hours the answering service will page an on-call counselor. For ROPH, we use Aetna to administer EAP services. They can be reached at (800) or online at The user name is Rush Oak Park Hospital and the password is Please note that in the event you are referred for additional help outside the EAP, costs for these services will be your responsibility. balance LIFE 46

48 ADDITIONAL SERVICES AVAILABLE THROUGH RUSH PerkSpot PerkSpot allows you to save money on everything from necessities like home and auto insurance to amenities like nights out on the town. PerkSpot is a local Chicago organization that provides a Web-based service for Rush that houses discounts from hundreds of retailers, including major names such as MetLife, AT&T, Costco, Dick s Sporting Goods, Target and T-Mobile. While most offered discounts are available exclusively for online purchases, some retailers offer printable coupons that employees can take to a retail location. PerkSpot also houses local discounts that Rush has acquired through other vendors, such as United Center event tickets and fitness center memberships. Did you know? PerkSpot allows you to obtain home and auto insurance through MetLife. A variety of policies are offered, including renter s, boat, mobile/motor home, motorcycle, condo, recreational vehicle and personal excess liability ( umbrella ) insurance. You can also access MetLife by logging on to the PerkSpot website at to obtain a free insurance review and a no-obligation quote, apply for coverage, and learn more about their money-saving programs. For this and all other PerkSpot benefits, employees must register with the PerkSpot website at There is no charge to register. You may register using your Rush address, but are encouraged to use a personal address and to use this service on personal time. balance LIFE 47

49 GLOSSARY OF TERMS The following glossary of terms is provided to help you as you read through this booklet. Coinsurance The portion you pay for covered health care expenses once you meet your. You and the plan share the health care expenses in a specified ratio depending on the plan you choose and whether you use in-network or out-of-network providers. (Note: The EPO has no coinsurance.) Copayment (Copay) A set amount you pay for certain health care services, such as an office visit. Copayments do not count toward your or out-of-pocket maximum expense. Deductible The amount that you must pay for certain services each year before your plan pays. (Note: The EPO has no.) DHMO DHMO stands for Dental Health Maintenance Organization. A DHMO offers dental coverage inside a covered network. Plan members receive explicit coverage from dental plan providers assigned by their physical location and area; there are no benefits for out-of-network dental providers. EPO EPO stands for Exclusive Provider Organization, and refers to a network of health care providers who have agreed to provide medical services to health plan members at specified costs. An EPO is similar in many respects to an HMO: You do not have to satisfy a yearly, and you usually have a copayment at the time of service. Out-of-network services and providers are not covered. Formulary A formulary is a list of prescription drugs that have been chosen on the basis of sound medical data, safety and cost. New and experimental drugs are not usually covered within Express Scripts formulary. A complete list of drugs covered under Express Scripts formulary can be obtained at Generic drug Generic drugs are chemically equivalent to brand-name drugs, but usually cost 30 to 70 percent less. Some examples of common generic drugs include acetaminophen (Tylenol), propranolol (Inderal), furosemide (Lasix) and albuterol (Ventolin). Health Savings Account (HSA) A special type of savings account that can be used to pay for eligible health care expenses with pre-tax dollars. Your HSA contributions are deposited tax-free (from federal taxes), earn interest tax-free, and are withdrawn to pay for eligible health care expenses tax-free. Legal Spouse In 2013, the U.S. Supreme Court ruled that same-sex spouses lawfully married under the law of a state or foreign jurisdiction are lawfully married for Federal tax and benefits purposes regardless of where they reside. The IRS guidance does not affect a state s determination of whether an individual is married for state income tax or other purposes. 48

50 Lifetime infertility maximum Lifetime maximum means the maximum amount that may be payable for expenses incurred for each covered person under the Rush infertility benefit. No benefits are available from Cigna/Allegiance once this maximum is reached. Manager A manager is defined as an employee with a title indicating a supervisor or higher role (e.g., supervisor, manager, director, vice president, or in some cases, administrator) who either manages people (including conducting performance evaluations), OR provides overall direction for a program or function. If you are in doubt as to your status, check with your supervisor for clarification. Out-of-network/in-network All Rush health plans have a network of providers and facilities that have been contracted to provide services to Rush employees at a reduced rate. A list of providers and facilities that are considered to be in-network can be accessed through the Cigna/Allegiance website, Out-of-pocket maximum Your maximum financial responsibility in any year for coinsurance and expenses. Your copays do not count toward your out-of-pocket maximum for any year. Over-the-counter (OTC) medications Medications that can be purchased without a prescription are sold over the counter. Examples include pain relievers like aspirin, Tylenol and ibuprofen; cold medicines; antacids; cough drops and throat lozenges; anti-diarrhea medicines; and muscle and joint pain relievers among many others. Medications that can be acquired without a prescription but that must be purchased from behind the pharmacy counter (e.g., those containing pseudoephedrine and ephedrine) are also considered to be OTC medications. PPO PPO stands for Preferred Provider Organization, and refers to a network of health care providers selected based on their qualifications and agreement to provide medical services to health plan members at specified costs. While PPO members are encouraged to coordinate their care through a primary care physician, they are not required to do so. Typically, the cost to use physicians within the PPO network is less than using a non-network provider. Prudent layperson standard A true emergency is defined by the prudent layperson standard, meaning the situation or illness would be considered to be an emergency by a prudent (cautious and sensible) non-medically trained person. Qualified life event/change in status When you experience certain qualified life events, such as marriage or the birth or adoption of a child, you may make changes to your benefits during the plan year within 31 days from the event. Except in the case of a qualified life event, you are normally allowed to make changes only during open enrollment. A Change in Status means your eligibility for benefits has changed, for example, if you move from a part-time to a full-time employee or are a new hire. TOC Transition of Care (TOC) provides temporary coverage of defined conditions or illnesses that allow new employees or their covered dependents to continue to utilize the services of a non-cigna/allegiance provider for a defined period of time. Usual, customary and reasonable (UCR) This is the usual charge made by a provider for a service or supply, and the customary charge made by a similar provider (with like credentials) in the same geographic area. Usual, customary and reasonable charges apply only to out-of-network providers. 49

51 NEED MORE INFORMATION? BENEFIT PROVIDER PHONE WEBSITE Medical plans Cigna/Allegiance (855) Pharmacy Express Scripts Pharmacy (866) Health Savings Account Health Equity (877) (HSA) Dental Guardian: First DHMO (866) Commonwealth Delta Dental PPO (800) Vision VSP (800) FSAs and TMAs Professional Benefit (800) Administrators (PBA) Life and AD&D The Hartford Life (800) Short-term and The Hartford Life (800) long-term disability Family Medical Leave The Hartford Life (800) (FML) Management Retirement Fidelity (866) Auto and Home MetLife (800) access through: PerkSpot Employee assistance Employee (800) program for Rush Resource Systems employees Employee assistance Aetna (800) program for ROPH employees Rush HR Benefits Department (312)

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53 Rush is a not-for-profit health care, education and research enterprise comprising Rush University Medical Center, Rush University, Rush Oak Park Hospital and Rush Health. 10/14