Slide 1

2014 Insurance & Wellness Benefits Committee

October 30, 2014Vision2Coverage TypeMonthly Cost VSP20142015Employee Only$6.21$6.04Employee & Spouse$3.72$3.63Employee & Child(ren)$3.93$3.83Family$10.14$9.87 VSP renewal change plan design -3%

4-year rate lock

Increase material copayment from $25 to $30

2Dental, Life, AD&D3Coverage TypeMonthly Cost Guardian Dental20142015Employee Only$32.34$32.34Employee & Spouse$30.80$30.80Employee & Child(ren)$67.72$67.72Family$101.38$101.38 Guardian Dental, Life Insurance, AD&D

No Plan Changes

No Rate Changes

3

Flexible Spending Account (FSA) Medical & Dependent Care42015 FSA Guardian No Administration Cost

Dependent CareMaximum Contribution $5000

Health Care Maximum Contribution $2500

HSA Contribution Limits52014 Contribution Limits Single $3,300 Family $$6,550

2015 Contribution LimitsSingle $3,350Family $6,650

BJC Providers6BJC Network (Blue Access Choice BAC) ProvidersBarnes-Jewish HospitalBarnes-Jewish St. Peters HospitalBarnes-Jewish West HospitalBoone Hospital CenterChristian HospitalMissouri Baptist Medical CenterMissouri Baptist Sullivan Hospital*Northwest HealthcareProgress West HospitalSt. Louis Childrens HospitalThe Rehabilitation Institute of St. LouisWashington University Physicians

* Missouri Baptist Sullivan Hospital also in the Non-BJC Network

Non- BJC Providers7Non BJC Network (Blue Preferred Select - BPS) ProvidersMercy Hospital - WashingtonMercy Hospital St. LouisMissouri Baptist Sullivan HospitalSt. Lukes HospitalSt. Joseph Health CenterSt. Joseph Hospital WestSSM St. Clare Health Center

This is not a comprehensive list. Visit Anthem.com for complete provider directory.

What Didnt Change?8$0 premium to employee for employee only coverage

BJC Network is still an option with no additional cost to the employee.

Per the survey results, if changes were to be made, change the overall plan design.

Medical Plans Benefit ChangesBase Plan

EmployeeCollegeDeductibleFrom $500 Single/$1,000 Family

To $1,000 Single/$2,000 Family$2,500 Single/$5,000 Family Rx Retail From $10/$35/$60

To $15/$40/$75N/A Rx Mail Order From $20/$70/$120

To $30/$80/$150N/A99Medical Plans Benefit ChangesHSA Plan

EmployeeCollegeDeductibleFrom $2,500 Single/$5,000 Family

To $2,600 Single/$5,200 Family$5,000 Single/$10,000 Family Rx Retail From $15/$30/$50

To $15/$40/$75N/A Rx Mail Order From $30/$60/$100

To $30/$80/$150N/AHSA Annual College ContributionFrom $2,362.32 ($1962.32 per month)

To $2,000 ($166.66 per month)

1010Medical Plans

2015 Medical Insurance Plan CostsPremium Cost to the College $1,072,592 HRA College Cost w/Administration Fee$147,000 HSA College Contributions$292,000 Non-BJC Network Discount College Contribution$20,400Total$1,531,992 1111Medical Plans

2015 Medical Insurance College CostsTotal College Cost$1,531,992 Total Number of Employees 207Total Annual Cost$7,400.93 Projected Average Monthly Cost Per Employee$616.741212Medical Plans

2015 Reporting CalculationsProjected PSRS/PEERS - Base Plan$557.57 Projected PSRS/PEERS High Deductible Plan$390.91Projected PSRS/PEERS High Deductible Plan ECC H.S.A. Contribution $166.66Total PSRS/PEERS High Deductible Plan$557.571313Option 114East Central College 2015 RatesOption 1 - Proposed Rates at the 10/23/14 Committee Meeting Anthem Premium and HRA Cost per Plan 2015Base Plan BJC NetworkHealth Savings Account BJC NetworkBase Plan Non BJC NetworkHealth Savings Account Non BJC NetworkEE $ 647.84 EE $ 431.17 EE $ 622.54 EE $ 404.01 ES $ 1,339.41 ES $ 849.07 ES $ 1,272.65 ES $ 796.81 EC $ 1,211.58 EC $ 762.65 EC $ 1,152.50 EC $ 715.57 FAM $ 1,844.85 FAM $ 1,160.01 FAM $ 1,747.27 FAM $ 1,089.11 Employee Premium Rate for Employee and Dependent Coverage 2015Base Plan BJC NetworkHealth Savings Account BJC NetworkCollege Contribution to H.S.A or Dependent RateBase Plan Non BJC NetworkCollege Contribution to FSA or Dependent Rate *Health Savings Account Non BJC NetworkCollege Contribution to H.S.A or Dependent Rate**EE $ - EE $ - $ 166.67 EE $ - $ 25.30 EE $ - $ 191.97 ES $ 691.57 ES $ 251.24 ES $ 624.81 ES $ 200.83 EC $ 563.74 EC $ 164.82 EC $ 504.66 EC $ 119.59 FAM $ 1,197.01 FAM $ 562.18 FAM $ 1,099.43 FAM $ 493.13 *Non BJC Discount **H.S.A. or Dependent Rate contribution includes the NonBJC discount and the H.S.A. Contribution Employee Benefit Value to be recorded to PSRS/PEERS: $557.57 per monthOption 215East Central College 2015 RatesOption 2 - Suggested Revised rates based on the feedback from the CommitteePlease Note: These rates reflect an increase in the Dependent Premium Rates for the Base Plans and a decrease for the H.S.A. Plans Anthem Premium and HRA Cost per Plan 2015Base Plan BJC NetworkHealth Savings Account BJC NetworkBase Plan Non BJC NetworkHealth Savings Account Non BJC NetworkEE $ 616.74 EE $ 449.74 EE $ 592.08 EE $ 425.08 ES $ 1,341.40 ES $ 861.08 ES $ 1,284.66 ES $ 808.82 EC $ 1,213.58 EC $ 774.66 EC $ 1,164.50 EC $ 727.56 FAM $ 1,846.86 FAM $ 1,172.00 FAM $ 1,759.28 FAM $ 1,101.10 Employee Premium Rate for Employee and Dependent Coverage 2015Base Plan BJC NetworkHealth Savings Account BJC NetworkCollege Contribution to H.S.A or Dependent RateBase Plan Non BJC NetworkCollege Contribution to FSA or Dependent Rate *Health Savings Account Non BJC NetworkCollege Contribution to H.S.A or Dependent Rate**EE $ - EE $ - $ 166.66 EE $ - $ 24.66 EE $ - $ 191.32 ES $ 724.66 ES $ 244.68 $ - ES $ 667.92 ES $ 192.42 EC $ 596.84 EC $ 158.26 EC $ 547.76 EC $ 111.16 FAM $ 1,230.12 FAM $ 555.60 FAM $ 1,142.54 FAM $ 484.70 *Non BJC Discount **H.S.A. or Dependent Rate contribution includes the NonBJC discount and the H.S.A. Contribution Employee Benefit Value to be recorded to PSRS/PEERS: $557.57 per monthW-2 Reporting Guidelines

16The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan. Reporting the cost of health care coverage on the Form W-2 does not mean that the coverage is taxable. This reporting is for informational purposes only and will provide employees useful and comparable consumer information on the cost of their health care coverage. Effective tax year 2012.

In general, the amount reported should include both the portion paid by the employer and the portion paid by the employee.PSRS/PEERS Reporting Guidelines

17Health Savings Accounts (HSAs)According to the PSRS/PEERS General Counsel, a contribution to a Health Savings Account (HSA) on behalf of an employee is considered to meet the definition of an employer-paid insurance premium on behalf of the member and, therefore, is included in retirement compensation. This usually happens with an employer offers a Health Savings Account (HSA) plan in addition to the regular insurance plan. The HSA premium is lower, and many times the employer makes a contribution to the HSA that is the difference between the HSA premium and the regular insurance premium amounts.

Health Reimbursement Arrangement (HRAs)HRAs, where an employer makes payments into a fund from which employees can request reimbursement for the medical expenses are not considered a part of retirement compensation since the member does not keep any excess funds.Questions18