new employee orientation benefits book€¦ · information may be found in the new employee...

82
NEW EMPLOYEE ORIENTATION BENEFITS BOOK UNIRSI HOSPIL *� Newark, New Jersey REV. 2/20

Upload: others

Post on 16-Oct-2020

3 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

NEW EMPLOYEE ORIENTATION BENEFITS BOOK

� � UNIVERSITY HOSPITAL * � Newark, New Jersey

REV. 2/20

Page 2: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and
Page 3: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Benefit /Financial Overview TIME OFF BENEFITS

For additional information please visit- http://www.uhnj.org/hrweb/policies/index.htm HOLIDAYS 9 Holidays per year. For a list of the days please see the Holiday Policy.

FLOAT HOLIDAYS 6 days if on the payroll as of January1, 3 days if hired between Jan 2 - July1- 0 days if hired between July 2 - Dec. 31.

SICK DAYS 1 day per month is accrued and carried year to year, per the Sick Pay Policy. Active employees retiring from a State administered pension plan will be paid for accumulated unused sick days up to $15,000 as per the Unused Sick Time at Retirement Policy.

VACATION DAYS Vacation is accrued on a monthly basis. Accruals increase with the years of service. Use of accrued time after 90 days of employment. Please see the Vacation Policy for rates of accrual.

HEALTH BENEFITS For eligibility requirements please visit-http://www.uhnj.org/hrweb/policies/Employee-health-Insurance.pdf

MEDICAL INSURANCE Eligibility after two months of continuous employment. Premiums are based on a percentage of premium calculation. See Percentage of Premium Calculation Chart. PRESCRIPTION PLAN

DENTAL INSURANCE Eligibility after two months of continuous employment. See rate chart.

PENSION PLANS For eligibility requirements please visit http://www.uhnj.org/hrweb/benefits/retirement.htm

____PUBLIC EMPLOYEE RETIREMENT SYSTEM (PERS)

Vesting after 10 years of PERS participation Employee contribution

____DEFINED CONTRIBUTION RETIREMENT PROGRAM (DCRP)

Employer contributions are not vested until the 13th consecutive month of employment

Employee contributes 5% of annual base salary Employer contributes 3% of annual base salary

GROUP LIFE INSURANCE

____PERS Employer: 1.5 times the annual salary Employee:1.5 times the annual salary prorated the first year Employee contributes 1/2% of annual salary In combination total coverage is three (3) times base annual salary

____DCRP 1.5 times base annual salary Employer pays the cost, no employee contribution

LONG TERM DISABILTY ____PERS - DISABILITY INSURANCE COVERAGE

Upon completion of 12 months of continuous contributions in PERS. There is a 6 month waiting period.

No contribution

____DCRP- LONG TERM DISABILITY

Upon completion of 12 months of continuous contributions in DCRP. There is a 6 month waiting period.

No contribution

ADDITIONALS VOLUNTARY TAX SHELTER PROGRAMS

Information may be found in the New Employee Orientation book.

EDUCATION ASSISTANCE PROGRAM

Eligibility after 1 year of employment and satisfactory annual evaluation. Please see Education Assistance Program Policy for additional information.

Reimbursement covers tuition costs and credit by exam

Web Address for State Related Benefit Information is: http://www.state.nj.us/treasury/pensions/index.shtml

1

Page 4: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

State Health Benefits Program (SHBP) • School Employees' Health Benefits Program (SEHBP) REQUIRED DOCUMENTATION FOR DEPENDENT ELIGIBILITY AND ENROLLMENT

The State Health Benefits Program (SHBP) and School Employees' Health Benefits Program (SEHBP) are required to ensure that only employees, retirees, and eligible dependents are receiving health care coverage under the Programs. The New Jersey Division of Pensions & Benefits (NJDPB) must guarantee consistent application of eligibility requirements within the plans. Employees or retirees who enroll dependents for coverage (spouses, civil union partners, domestic partners, children, disabled and/or overage children continuing coverage) MUST submit the following documentation in addition to the appropriate health benefits enrollment or change of status application. If proper documentation has already been provided and approved, do not resubmit. If appropriate dependent documentation proof is not provided, dependents may not be enrolled. ANY DEPENDENTS NOT LISTED ON THE APPLICATION WILL NOT BE COVERED.

DEPENDENTS ELIGIBILITY DEFINITION DOCUMENTATION REQUIRED

A person to whom you are legally married. A copy of the marriage certificate and a copy of the front page of the employee/retiree's federal tax return• (Form 1040) from last year that in-eludes the spouse. If filing separately, submit a copy of both spouses' tax

SPOUSE returns that list the same address. If marriage occurred in the current cal-endar year, a copy of the tax return is not required. Or, if tax return is not available, provide a copy of a bank statement or bill (dated within 90 day of the application) that includes the names of both spouses and is received at the same address.

A person of the same sex with whom you have entered into a A copy of the marriage certificate and a copy of the front page of the civil union. employee/retiree's federal tax return• (Form 1040) from last year that in-

eludes the partner. If filing separately, submit a copy of both partners' tax CIVIL UNION returns that list the same address. If marriage occurred in the current cal-

PARTNER endar year, a copy of the tax return is not required. Or, if tax return is not available, provide a copy of a bank statement or bill (dated within 90 day of the application) that includes the names of both partners and is received at the same address.

A person of the same sex with whom you have entered into a do- A copy of the New Jersey certificate of domestic partnership dated prior mestic partnership. Under P.L. 2003, c. 246, the Domestic Part- to February 19, 2007, or a valid certification from another State or foreign nership Act, health benefits coverage is available to domestic jurisdiction that recognizes same-sex domestic partners and a copy of partners of State employees, State retirees, or employees or re- the front page of the employee/retiree's N.J. tax return• from last year that

DOMESTIC tirees of a SHBP - or SEHBP - participating local public entity that includes the partner. If filing separately, submit a copy of both partners' NJ PARTNER has adopted a resolution to provide Chapter 246 health benefits. tax returns that list the same address. If Domestic Partnership occurred in

the current calendar year, a copy of the tax return is not required. Or, if tax return is not available, provide a copy of a bank statement or bill (dated within 90 days of the application) that includes the names of both partners and is received at the same address.

A subscriber's child until age 26, regardless of the child's marital, Natural or Adopted Chlld - A copy of the child's birth certificate showing student, or financial dependency status - even if the young adult the name of the employee/retiree as a parent. no longer lives with his or her parents. Step Child - A copy of the child's birth certificate showing the name of This includes a stepchild, foster child, legally adopted child, or the employee/retiree's spouse or partner as a parent and a copy of the

CHILDREN any child in a guardian-ward relationship upon submitting re- marriage/partnership certificate showing the names of the employee/retir-quired supporting documentation. ee and spouse/partner.

Legal Guardian, Grandchild, or Foster Child - Copies of final court or-ders with the presiding judge's signature and seal. Documents must attest to the legal guardianship by the employee.

If a covered child is not capable of self-support when he or she Documentation for the appropriate "child" type (as noted above) and a reaches age 26 due to mental illness or incapacity, or a physical copy of the front page of the employee/retiree's federal tax return• (Form disability, the child may be eligible for a continuance of coverage. 1040) from last year that includes the child. If Social Security disability has

DEPENDENT Coverage for children with disabilities may continue only while been awarded, or is currently pending, please include this information with CHILDREN WITH (1) you are covered through the SHBP/SEHBP; (2) the child the documentation that is submitted. Please note that this information is

DISABILITIES continues to be disabled; (3) the child is unmarried or does not only verifying the child's eligibility as a dependent. The disability status of enter into a civil union or domestic partnership; and (4) the child the child is determined through a separate process. remains substantially dependent on you for support and mainte-nance. You may be contacted periodically to verify that the child remains eligible for coverage.

Certain children over age 26 may be eligible for continued cov- Documentation for the appropriate "child" type (as noted above), and a erage until age 31 under the provisions of P.L. 2005, c. 375. This copy of the front page of the child's federal tax return• (Form 1040) from includes a child by blood or law who: (1) is under the age of last year, and if the child resides outside of the State of New Jersey, doc-

CONTINUED 31; (2) is unmarried or not a partner in a civil union or domestic umentation of full time student status must be submitted. COVERAGE FOR partnership; (3) has no dependent(s) of his or her own; (4) is a

OVERAGE resident of New Jersey or is a student at an accredited public CHILDREN or private institution of higher education, with at least 15 credit

hours; and (5) is not provided coverage as a subscriber, insured, enrollee, or covered person under a group or individual health benefits plan, church plan, or entitled to benefits under Medicare.

*You may black out all financial information and all but the last four digits of any Social Security numbers on tax returns. To obtain copies of the documents listed above, contact the office of the town clerk in the city of the birth, marriage, etc., or visit these websites: www.vitalrec.com or www.studentclearinghouse.org Residents of New Jersey can obtain records from the State Bureau of Vital Statistics and Registration website: www.nj.gov/healthlvitallindex.shtml

2

Page 5: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

STATE HEALTH BENEFITS PROGRAM (SHBP)

SHBP PARTICIPATING PLANS AND CONTACT INFORMATION

https://www.nj.gov/treasury/pensions/hb-active-contacts.shtml

Medical Plans

Plans available through the State Health Benefits Program:

Tiered Network Plan (Active SHBP Members only): OMNIA Health Plan (Horizon Blue Cross Blue Shield of New Jersey)

PPO Plans: NJ DIRECT15, NJ DIRECT1525, NJ DIRECT2030, NJ DIRECT2035, NJ DIRECT, NJ DIRECT2019

HMO Plan: Horizon HMO

High Deductible Health Plans (HDHP): NJ DIRECT HD1500, NJ DIRECT HD4000.

Note: Horizon HMO service area is limited to New Jersey and bordering counties of Delaware, Pennsylvania, and New York;

For more information about any participating plan, follow the link or call the plan's member services number to speak with a plan representative.

NJ DIRECT and Horizon Plans

Horizon Member Services: 1-800-414-SHBP (1-800-414-7427) orhttps://www.horizonblue.com/shbp/

Health Benefits Member Guidebookshttps://www.nj.gov/treasury/pensions/member-guidebooks.shtml

a. NJ DIRECT Member Guidebookb. Horizon HMO Member Guidebookc. Horizon OMNIA Member Guidebookd. NJ DIRECT HDHP Member Guidebook

Pharmacy Benefits

Managed by OptumRx OptumRX Website https://www.optumrx.com/oe_sonjactiveee/landing Member Services Phone: 1-844-368-8740

Also available:

Medical Plan Design https://www.nj.gov/treasury/pensions/documents/hb/oe2020/ha0895.pdf

Summaries of Benefits and Coverage https://www.nj.gov/treasury/pensions/documents/hb/oe2020/hb-sbc-state-active-20.shtml

3

Page 6: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

4

SUMMARY OF BENEFITS AND COVERAGE

FOR MEMBERS OF THE STATE HEALTH BENEFITS PROGRAM (SHBP)

To view the information listed below, please log onto:

http://www.state.nj.us/treasury/pensions/hb-sbc-state-active.shtml

HORIZON PLANS

PPO Plans

NJ DIRECT15 NJ DIRECT1525 NJ DIRECT2030 NJ DIRECT2035 NJ DIRECT NJ DIRECT2019

HMO Plan Horizon HMO

Tiered Plan OMNIA Health

High Deductible Health Plans NJ DIRECT HD4000 NJ DIRECT HD1500

STATE ACTIVE PRESCRIPTION PLANS

State Active Prescription Plan 15 State Active Prescription Plan 1525 State Active Prescription Plan 2030 State Active Prescription Plan 2035

Prescription Drug Plan Handbook

Information regarding the Prescription Drug Plan, can be found in the Prescription Drug Plans Member Handbook at:

https://www.nj.gov/treasury/pensions/documents/guidebooks/hp0506.pdf

Page 7: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Civ

il U

nio

ns

and

D

om

esti

c P

artn

ersh

ips

Info

rmat

ion

for:

A

ll P

ensi

on F

unds

and

the

Hea

lth B

enefi

t Pro

gram

s

Dec

emb

er 2

018

Fact

Sh

eet

#75

P.L.

200

3, c

. 246

(C

hapt

er 2

46),

the

Dom

estic

Par

t-ne

rshi

p A

ct,

esta

blis

hed

cert

ain

right

s an

d re

spon

-si

bilit

ies

for

sam

e-se

x do

mes

tic p

artn

ersh

ips

esta

b-lis

hed

in N

ew J

erse

y pr

ior

to F

ebru

ary

19,

2007

, as

wel

l as

in

juris

dict

ions

oth

er t

han

New

Jer

sey

both

prio

r to

and

afte

r F

ebru

ary

19, 2

007.

P.L.

200

6, c

. 103

(C

hapt

er 1

03),

the

Civ

il U

nion

Law

,es

tabl

ishe

d si

mila

r rig

hts

and

resp

onsi

bilit

ies

for

sam

e-se

x ci

vil u

nion

s es

tabl

ishe

d in

New

Jer

sey

onor

afte

r F

ebru

ary

19,

2007

. F

urth

erm

ore,

sam

e-se

xdo

mes

tic

part

ners

hips

es

tabl

ishe

d in

N

ew

Jers

eyon

or

afte

r F

ebru

ary

19,

2007

, w

ill n

ot b

e en

title

d to

thos

e sa

me

right

s an

d re

spon

sibi

litie

s.

The

law

s ex

tend

pub

lic p

ensi

on,

Sta

te H

ealth

Ben

e-fit

s P

rogr

am (

SH

BP

), a

nd S

choo

l Em

ploy

ees’

Hea

lth

Ben

efits

Pro

gram

(SE

HB

P) b

enefi

ts to

sam

e-se

x ci

vil

unio

n/do

mes

tic p

artn

ers

of S

tate

, lo

cal g

over

nmen

t, an

d lo

cal e

duca

tion

empl

oyee

s an

d re

tiree

s.

Thi

s fa

ct s

heet

dea

ls o

nly

with

the

pens

ion

and

heal

th

bene

fits

exte

nded

by

Cha

pter

s 24

6 an

d 10

3. I

t do

es

not

addr

ess

the

broa

der

right

s an

d re

spon

sibi

litie

s co

vere

d by

the

law

s, n

or d

oes

it co

ver

ques

tions

of

elig

ibili

ty fo

r a

civi

l uni

on/d

omes

tic p

artn

ersh

ip s

ince

th

ey a

re o

utsi

de o

f th

e sc

ope

of t

he N

ew J

erse

y D

ivis

ion

of P

ensi

ons

& B

enefi

ts (

NJD

PB

). F

or t

he

purp

oses

of t

his

fact

she

et, “

part

ner”

will

ref

er to

bot

h do

mes

tic p

artn

ers

and

civi

l uni

on p

artn

ers.

EL

IGIB

ILIT

Y

Civ

il U

nio

ns

The

Civ

il U

nion

Law

app

lies

to a

ny S

tate

em

ploy

ee,

loca

l go

vern

men

t em

ploy

ee,

or l

ocal

edu

catio

n em

-pl

oyee

, an

d an

y re

tiree

of

thes

e em

ploy

ers

who

has

en

tere

d in

to a

civ

il un

ion,

obt

aine

d a

New

Jer

sey

Civ

il U

nion

Cer

tifica

te (

or a

val

id c

ertifi

catio

n fr

om a

noth

-er

juris

dict

ion

that

rec

ogni

zes

sam

e-se

x ci

vil u

nion

s)

and

who

is

ot

herw

ise

elig

ible

fo

r pe

nsio

n an

d/or

S

HB

P/S

EH

BP

ben

efits

.

No

te: T

he e

nact

men

t of t

he C

ivil

Uni

on L

aw e

xten

ds

heal

th a

nd p

ensi

on b

enefi

ts t

o al

l elig

ible

civ

il un

ion

coup

les;

the

refo

re,

ther

e is

no

addi

tiona

l re

solu

tion

or a

ppro

val

requ

ired

by a

n em

ploy

er a

s is

req

uire

d un

der

the

Dom

estic

Par

tner

ship

Act

.

A

civi

l un

ion

part

ner

is

defin

ed

for

pens

ion

and

SH

BP

/SE

HB

P e

ligib

ility

as

a pe

rson

of t

he s

ame

sex

to w

hom

the

elig

ible

em

ploy

ee o

r re

tiree

has

ent

ered

in

to a

civ

il un

ion

as r

ecog

nize

d un

der

Cha

pter

103

.

Do

mes

tic

Par

tner

ship

s

The

Dom

estic

Par

tner

ship

Act

app

lies

to a

ny S

tate

em

ploy

ee o

r S

tate

ret

iree

who

has

ent

ered

a s

ame-

sex

dom

estic

par

tner

ship

and

obt

aine

d a

valid

Cer

tif-

icat

e of

Dom

estic

Par

tner

ship

.

PE

NS

ION

BE

NE

FIT

S

The

law

s ad

d a

sam

e-se

x pa

rtne

r to

the

defi

nitio

n of

spo

use,

wid

ow,

wid

ower

, an

d el

igib

le s

ame-

sex

dom

estic

par

tner

to

the

Pub

lic E

mpl

oyee

s’ R

etire

-m

ent

Sys

tem

(P

ER

S),

Tea

cher

s’ P

ensi

on a

nd A

n-nu

ity F

und

(TPA

F),

Pol

ice

and

Fire

men

’s R

etire

men

t S

yste

m

(PF

RS

),

Sta

te

Pol

ice

Ret

irem

ent

Sys

tem

(S

PR

S),

Jud

icia

l R

etire

men

t S

yste

m (

JRS

), a

nd A

l-te

rnat

e B

enefi

t Pro

gram

(A

BP

), s

o th

at th

e pa

rtne

r is

co

nsid

ered

the

sam

e as

a s

pous

e.

Upo

n th

e de

ath

of a

ret

irem

ent

syst

em m

embe

r, a

copy

of t

he v

alid

Civ

il U

nion

or

Dom

estic

Par

tner

ship

C

ertifi

cate

is r

equi

red

for

verifi

catio

n be

fore

any

pen

-si

on b

enefi

ts a

re p

aid.

PE

RS

an

d T

PAF

Mem

ber

s

For

the

PE

RS

and

TPA

F, t

he o

nly

bene

fit a

dded

by

the

law

s is

for A

ccid

enta

l Dea

th. A

n el

igib

le p

artn

er is

el

igib

le t

o re

ceiv

e a

pens

ion

bene

fit if

the

em

ploy

ee

dies

thro

ugh

an a

ccid

ent i

n th

e pe

rfor

man

ce o

f his

or

her

duty

whi

le a

t w

ork.

Thi

s is

a li

fetim

e be

nefit

; but

, if

the

surv

ivin

g sp

ouse

/par

tner

sub

sequ

ently

mar

ries

or e

stab

lishe

s a

new

civ

il un

ion,

the

sur

vivo

r’s p

en-

sion

ben

efit

will

end

. H

owev

er,

a su

rviv

or’s

ben

efits

fr

om a

n A

ccid

enta

l D

eath

(or

Acc

iden

tal

Dis

abili

ty

Ret

irem

ent)

goi

ng t

o a

part

ner

wou

ld b

e su

bjec

t to

fe

dera

l ta

x. T

his

is n

ot t

he c

ase

whe

n a

surv

ivor

’s

bene

fit is

pai

d to

a s

pous

e.*

*U

nder

the

fede

ral I

nter

nal R

even

ue C

ode

(IR

C)

a ci

vil u

nion

par

tner

or

dom

estic

par

tner

is n

ot r

ecog

nize

d in

the

sam

e m

anne

r as

a s

pous

e an

d th

eref

ore

does

not

qual

ify fo

r si

mila

r tr

eatm

ent f

or fe

dera

l tax

pur

pose

s.

5

Page 8: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Fact

Sh

eet

#75

Dec

emb

er 2

018 Civ

il U

nio

ns

and

Do

mes

tic

Par

tner

ship

sT

his

fact

she

et is

a s

umm

ary

and

not i

nten

ded

to p

rovi

de a

ll in

form

atio

n.

Alth

ough

eve

ry a

ttem

pt a

t acc

urac

y is

mad

e, it

can

not b

e gu

aran

teed

.

Reg

ular

PE

RS

and

TPA

F r

etire

men

ts a

re n

ot im

pact

-ed

sin

ce r

etire

es c

an a

lread

y na

me

anyo

ne a

s a

join

t an

d su

rviv

or b

enefi

ciar

y of

thei

r pe

nsio

n be

nefit

. The

In

tern

al R

even

ue S

ervi

ce (

IRS

) do

es,

how

ever

, re

-st

rict

who

m a

mem

ber

can

nam

e as

a b

enefi

ciar

y un

der

Opt

ions

2,

A,

and

B,

to e

ither

a s

pous

e or

to

a no

nspo

use

bene

ficia

ry w

ithin

spe

cific

age

lim

ita-

tions

(se

e th

e R

etire

men

t —

PE

RS

and

TPA

F P

en-

sion

Opt

ions

Fac

t S

heet

for

det

ails

on

age

limits

for

no

nspo

use

bene

ficia

ries)

.*

PF

RS

an

d S

PR

S M

emb

ers

For

the

PF

RS

and

SP

RS

, th

e st

atut

ory

surv

ivor

’s

bene

fit,

prov

ided

upo

n th

e de

ath

of t

he e

mpl

oyee

or

retir

ee, c

an b

e pa

id to

a s

urvi

ving

par

tner

in th

e sa

me

man

ner

as is

don

e fo

r a

surv

ivin

g sp

ouse

. Thi

s is

a

lifet

ime

bene

fit;

how

ever

, if

a su

rviv

ing

spou

se/p

art-

ner r

ecei

ving

a P

FR

S o

r SP

RS

retir

ed s

urvi

vor’s

ben

-efi

t su

bseq

uent

ly m

arrie

s or

est

ablis

hes

a ne

w c

ivil

unio

n, t

he s

urvi

vor’s

pen

sion

will

end

(th

is d

oes

not

appl

y to

sur

vivo

rs o

f P

FR

S/S

PR

S A

ccid

enta

l D

eath

in

the

line

of d

uty

or a

ctiv

e S

PR

S s

urvi

vor

bene

fits)

.

JRS

Mem

ber

s

For

the

JRS

, the

sta

tuto

ry s

urvi

vor’s

ben

efit,

prov

ided

up

on t

he d

eath

of

the

empl

oyee

or

retir

ee,

can

be

paid

to a

par

tner

in th

e sa

me

man

ner

as is

don

e fo

r a

spou

se. T

his

is a

life

time

bene

fit; h

owev

er, i

f a s

urvi

v-in

g sp

ouse

/par

tner

is r

ecei

ving

a J

RS

sur

vivo

r’s b

en-

efit

and

subs

eque

ntly

mar

ries

or e

stab

lishe

s a

new

ci

vil u

nion

, the

sur

vivo

r’s p

ensi

on b

enefi

t will

end

.

If a

JRS

mem

ber

wis

hes

to a

lso

sele

ct a

joi

nt a

nd

surv

ivor

ret

irem

ent

optio

n, t

he I

RS

res

tric

tions

for

O

ptio

ns 2

, A

, an

d B

men

tione

d pr

evio

usly

und

er t

he

PE

RS

and

TPA

F a

lso

appl

y.

Oth

er P

ensi

on

Fu

nd

s

A p

artn

er i

s re

cogn

ized

und

er t

he A

ltern

ate

Ben

efit

Pro

gram

(A

BP

), t

he C

onso

lidat

ed P

olic

e an

d F

ire-

men

’s P

ensi

on F

und

(CP

FP

F),

the

Pris

on O

ffice

rs’

Pen

sion

Fun

d, a

nd t

he V

olun

teer

Em

erge

ncy-

Wor

k-er

’s S

urvi

vors

Pen

sion

(V

ES

P).

HE

ALT

H B

EN

EF

IT P

RO

GR

AM

CO

VE

RA

GE

Cov

erag

e un

der

the

SH

BP

or

SE

HB

P f

or a

par

tner

is

ava

ilabl

e to

any

Sta

te e

mpl

oyee

, S

tate

ret

iree,

or

an e

ligib

le e

mpl

oyee

or

retir

ee o

f a lo

cal p

ublic

ent

ity

that

par

ticip

ates

in th

e S

HB

P o

r S

EH

BP.

En

rolli

ng

a P

artn

er

To a

dd a

par

tner

to c

over

age,

an

SH

BP

/SE

HB

P-e

ligi-

ble

empl

oyee

or

retir

ee m

ust

subm

it th

e ap

prop

riate

he

alth

ben

efits

enr

ollm

ent a

pplic

atio

n, in

clud

e a

pho-

toco

py o

f th

e C

ivil

Uni

on C

ertifi

cate

or

Cer

tifica

te o

f D

omes

tic P

artn

ersh

ip w

ith th

e ap

plic

atio

n.

Chi

ldre

n of

you

r pa

rtne

r m

ay a

lso

be a

dded

(se

e a

p-pl

icat

ion

inst

ruct

ions

for

deta

ils).

TAX

AT

ION

OF

HE

ALT

H B

EN

EF

ITS

F

OR

PA

RT

NE

RS

The

IR

C a

llow

s an

em

ploy

er t

o pr

ovid

e ce

rtai

n be

n-efi

ts t

o its

em

ploy

ees

on a

tax

-exe

mpt

bas

is. T

hose

be

nefit

s ca

n al

so b

e ex

tend

ed t

o sp

ouse

s an

d de

-pe

nden

ts o

f an

em

ploy

ee o

n th

e sa

me

tax-

exem

pt

basi

s. T

he I

RC

, ho

wev

er,

does

not

rec

ogni

ze a

par

t-ne

r in

the

sam

e m

anne

r as

a s

pous

e an

d do

es n

ot

auto

mat

ical

ly r

ecog

nize

a p

artn

er a

s a

depe

nden

t for

ta

x pu

rpos

es.

The

refo

re,

your

em

ploy

er m

ay h

ave

to t

reat

the

civ

il un

ion/

dom

estic

par

tner

ship

SH

BP

/S

EH

BP

ben

efit

as t

axab

le t

o yo

u an

d w

ithho

ld f

ed-

eral

inco

me,

Soc

ial S

ecur

ity,

and

Med

icar

e ta

xes

on

its v

alue

. T

his

is a

lso

true

if

you

are

a re

tiree

and

ar

e re

ceiv

ing

empl

oyer

- or

Sta

te-p

aid

heal

th b

enefi

ts

cove

rage

.

If yo

u ad

d a

part

ner

to y

our

cove

rage

, yo

u sh

ould

ex

pect

to re

ceiv

e a

For

m W

-2 a

nd h

ave

to p

ay fe

dera

l in

com

e, M

edic

are,

and

Soc

ial S

ecur

ity t

axes

on

the

impu

ted

valu

e of

the

part

ner

bene

fit.

Sim

ilarly

, si

nce

the

part

ner’s

cov

erag

e is

a f

eder

ally

ta

xabl

e be

nefit

, an

em

ploy

ee w

ho p

artic

ipat

es in

the

S

tate

’s T

ax$a

ve (

IRC

Sec

tion

125)

Pre

miu

m O

ptio

n P

lan,

or

anot

her

empl

oyer

’s S

ectio

n 12

5 pl

an,

can-

not m

ake

pre-

tax

paym

ents

for

the

cost

of a

par

tner

’s

cove

rage

. Pre

-tax

dol

lars

may

stil

l be

used

to p

ay fo

r th

e em

ploy

ee’s

por

tion

of t

he c

ost

of h

is o

r he

r ow

n an

d de

pend

ent c

hild

ren’

s co

vera

ge (

see

the

“Cer

tify-

ing

a P

artn

er’s

Dep

ende

nt S

tatu

s” s

ectio

n).

The

par

tner

ben

efit

is n

ot s

ubje

ct t

o N

ew J

erse

y S

tate

inc

ome

tax.

If

you

live

outs

ide

of N

ew J

erse

y,

you

shou

ld c

heck

with

you

r S

tate

’s ta

x ag

ency

to d

e-te

rmin

e if

the

part

ner

bene

fit is

sub

ject

to s

tate

taxe

s.

Det

erm

inin

g t

he

Imp

ute

d In

com

e

The

SH

BP

and

SE

HB

P u

se t

he c

ost

for

Sin

gle

cov-

erag

e in

det

erm

inin

g th

e im

pute

d va

lue

of p

artn

er

cove

rage

. The

im

pute

d in

com

e fo

r fe

dera

l ta

x w

ith-

hold

ing

purp

oses

will

be

the

full

cost

of

Sin

gle

cov-

erag

e fo

r th

e pl

an in

whi

ch th

e em

ploy

ee o

r re

tiree

is

enro

lled,

less

any

am

ount

the

empl

oyee

/ret

iree

pays

to

war

ds th

e co

st o

f the

par

tner

’s c

over

age.

Cer

tify

ing

a P

artn

er’s

Dep

end

ent

Sta

tus

If a

part

ner

can

mee

t the

IRS

’s d

efini

tion

of a

dep

en-

dent

for

tax

pur

pose

s, f

ound

in

Sec

tion

152

of t

he

IRC

, the

em

ploy

er d

oes

not h

ave

to tr

eat t

he p

artn

er

cove

rage

as

a ta

xabl

e be

nefit

. The

req

uire

men

ts f

or

depe

nden

t st

atus

are

not

eas

ily m

et a

nd a

re s

tric

tly

enfo

rced

by

the

IRS

. If

an e

mpl

oyee

wan

ts t

o cl

aim

a

depe

nden

cy e

xem

ptio

n fo

r a

part

ner,

all f

our

of th

e fo

llow

ing

depe

nden

cy te

sts

mus

t be

met

:

•T

hem

embe

rof

the

hou

seho

ldo

rre

latio

nshi

pte

st;

•T

hec

itize

nor

res

iden

ttes

t;

•T

hejo

intr

etur

nte

st;a

nd

•T

hes

uppo

rtte

st.

*U

nder

the

fede

ral I

nter

nal R

even

ue C

ode

(IR

C)

a ci

vil u

nion

par

tner

or

dom

estic

par

tner

is n

ot r

ecog

nize

d in

the

sam

e m

anne

r as

a s

pous

e an

d th

eref

ore

does

not

qual

ify fo

r si

mila

r tr

eatm

ent f

or fe

dera

l tax

pur

pose

s.

6

Page 9: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Dec

emb

er 2

018

Fact

Sh

eet

#75

Civ

il U

nio

ns

and

Do

mes

tic

Par

tner

ship

sT

his

fact

she

et is

a s

umm

ary

and

not i

nten

ded

to p

rovi

de a

ll in

form

atio

n.

Alth

ough

eve

ry a

ttem

pt a

t acc

urac

y is

mad

e, it

can

not b

e gu

aran

teed

.

See

IRS

Pub

licat

ion

503

- Chi

ld a

nd D

epen

dent

Car

e E

xpen

ses

for

addi

tiona

l in

form

atio

n on

dep

ende

nt

stat

us fo

r fe

dera

l tax

pur

pose

s.

The

IR

S h

as s

tate

d in

priv

ate

lette

r ru

lings

tha

t an

em

ploy

er c

an r

ely

on a

n em

ploy

ee’s

writ

ten

cert

ifi-

catio

n th

at t

he d

epen

dent

mee

ts t

he I

RS

tes

ts f

or

depe

nden

cy. A

n em

ploy

ee o

r re

tiree

can

pro

vide

cer

-tifi

catio

n th

at a

par

tner

mee

ts t

he I

RC

crit

eria

for

a

depe

nden

t in

one

of s

ever

al w

ays:

•S

tate

em

ploy

ees

paid

thr

ough

Cen

tral

ized

Pay

-ro

ll ca

n su

bmit

the

Em

ploy

ee T

ax C

ertifi

catio

n —

Civ

il U

nion

Par

tner

or

Dom

estic

Par

tner

Ben

efit

form

to c

ertif

y th

eir

part

ner’s

dep

ende

nt s

tatu

s.

•E

mpl

oyee

sof

oth

ere

mpl

oyer

ssh

ould

see

the

irem

ploy

er’s

hum

an r

esou

rces

offi

cer

or b

enefi

tsad

min

istr

ator

to

dete

rmin

e ho

w t

ax d

epen

dent

cert

ifica

tion

shou

ld b

e pr

ovid

ed.

•R

etire

esc

ans

ubm

itth

eR

etire

e Ta

x C

ertifi

ca-

tion

— C

ivil

Uni

on P

artn

er o

r D

omes

tic P

artn

erB

enefi

t fo

rm t

o ce

rtify

the

ir pa

rtne

r’s d

epen

dent

stat

us.

Sin

ce a

n in

divi

dual

’s s

ituat

ion

can

chan

ge,

an e

m-

ploy

ee o

r re

tiree

who

file

s a

cert

ifica

tion

stat

ing

that

th

e pa

rtne

r mee

ts th

e IR

S d

efini

tion

of d

epen

dent

will

be

req

uire

d to

file

a n

ew c

ertifi

catio

n ev

ery

cale

ndar

ye

ar t

o co

ntin

ue t

hat

sam

e ta

x tr

eatm

ent

of t

he b

en-

efit.

Em

ploy

ees

or re

tiree

s m

ay a

lso

wis

h to

con

sult

with

a

prof

essi

onal

tax

advi

sor

or c

onta

ct th

e IR

S d

irect

ly a

t 1-

800-

TAX

-104

0 or

onl

ine

at: w

ww

.irs.

gov

Thi

s fa

ct s

heet

has

bee

n pr

oduc

ed a

nd d

istr

ibut

ed b

y:

New

Jer

sey

Div

isio

n o

f P

ensi

on

s &

Ben

efits

P.

O. B

ox 2

95, T

ren

ton

, NJ

0862

5-02

95

(609

)29

2-75

24F

or th

e he

arin

g im

paire

d: T

RS

711

(60

9) 2

92-6

683

ww

w.n

j.gov

/tre

asu

ry/p

ensi

on

s

7

Page 10: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

8

Page 11: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

9

Den

tal P

lan

s —

A

ctiv

e E

mp

loye

esIn

form

atio

n fo

r:

Sta

te H

ealth

Ben

efits

Pro

gram

(S

HB

P)

Sch

ool E

mpl

oyee

s’ H

ealth

Ben

efits

Pro

gram

(S

EH

BP

)

Feb

ruar

y 20

19

Fact

Sh

eet

#37

EL

IGIB

ILIT

Y

The

Em

ploy

ee D

enta

l Pla

ns a

re a

vaila

ble

to fu

ll-tim

e S

tate

em

ploy

ees,

ful

l-tim

e em

ploy

ees

of a

loca

l em

-pl

oyer

(co

unty

, m

unic

ipal

ity,

scho

ol b

oard

, et

c.)

that

el

ects

by

reso

lutio

n to

pro

vide

the

Em

ploy

ee D

enta

l P

lans

to

its e

mpl

oyee

s an

d th

e el

igib

le d

epen

dent

s of

thes

e em

ploy

ees.

The

Em

ploy

ee D

enta

l Pla

ns a

re

not a

vaila

ble

to r

etire

es; f

or m

ore

info

rmat

ion

on d

en-

tal p

lans

offe

red

to r

etire

es,

see

the

Den

tal P

lans

Ret

irees

Fac

t She

et.

New

elig

ible

em

ploy

ees

may

enr

oll b

y co

mpl

etin

g an

E

mpl

oyee

Den

tal

Enr

ollm

ent

and/

or C

hang

e F

orm

du

ring

the

first

60

days

of

empl

oym

ent.

The

app

lica-

tion

is a

vaila

ble

from

you

r hu

man

res

ourc

es r

epre

-se

ntat

ive

or b

enefi

ts a

dmin

istr

ator

.

If yo

u do

not

enr

oll

whe

n fir

st e

ligib

le,

you

have

the

op

tion

to

enro

ll du

ring

the

annu

al

SH

BP

/SE

HB

P

Ope

n E

nrol

lmen

t per

iod.

Ope

n E

nrol

lmen

t is

norm

al-

ly h

eld

in th

e fa

ll, w

ith c

over

age

effe

ctiv

e th

e fo

llow

ing

Janu

ary.

If yo

u do

not

enr

oll b

ecau

se o

f oth

er d

enta

l cov

erag

e an

d la

ter

lose

tha

t co

vera

ge,

you

can

enro

ll by

sub

-m

ittin

g a

form

with

in 6

0 da

ys o

f the

loss

of c

over

age.

Onc

e en

rolle

d, y

ou a

nd y

our

elig

ible

dep

ende

nts

mus

t re

mai

n in

the

den

tal

plan

you

ele

ct f

or a

min

-im

um o

f 12

mon

ths

befo

re y

ou c

an c

hang

e pl

ans

or

drop

cov

erag

e. I

n th

e ev

ent

that

you

wis

h to

cha

nge

dent

al p

lans

, you

will

not

be

perm

itted

to d

o so

unt

il th

e O

pen

Enr

ollm

ent p

erio

d fo

llow

ing

the

12-m

onth

per

iod.

No

te:

Dup

licat

e co

vera

ge w

ithin

any

New

Jer

sey

Sta

te-a

dmin

iste

red

dent

al p

lan

is n

ot p

erm

itted

. A

n in

divi

dual

may

be

cove

red

as a

n em

ploy

ee o

r as

a

depe

nden

t, bu

t no

t as

bot

h an

em

ploy

ee a

nd a

de-

pend

ent.

Chi

ldre

n m

ay o

nly

be c

over

ed b

y on

e pa

r-en

t.

DE

NTA

L P

LA

N C

HO

ICE

S

You

have

a c

hoic

e be

twee

n tw

o ty

pes

of d

enta

l pla

ns:

•A

Den

talP

lan

Org

aniz

atio

n(D

PO

);or

•T

heD

enta

lExp

ense

Pla

n.

Den

tal P

lan

Org

aniz

atio

ns

(DP

Os)

The

DP

Os

are

com

pani

es t

hat

cont

ract

with

a n

et-

wor

k of

pr

ovid

ers

for

dent

al

serv

ices

. T

here

ar

e se

vera

l D

PO

s pa

rtic

ipat

ing

in t

he E

mpl

oyee

Den

-ta

l P

lans

fro

m w

hich

you

may

cho

ose.

P

artic

ipat

-in

g D

PO

s ar

e lis

ted

in t

he E

mpl

oyee

Den

tal

Pla

ns

Mem

ber

Gui

debo

ok,

avai

labl

e on

the

New

Jer

sey

Div

isio

n of

Pen

sion

s &

Ben

efits

(N

JDP

B)

web

site

at:

ww

w.n

j.gov

/tre

asu

ry/p

ensi

on

s

In o

rder

to r

ecei

ve c

over

age,

you

mus

t use

pro

vide

rs

who

par

ticip

ate

with

the

DP

O th

at y

ou s

elec

t. B

e su

re

you

confi

rm t

hat

the

dent

ist

or d

enta

l fac

ility

you

se-

lect

is

taki

ng n

ew p

atie

nts

and

part

icip

ates

with

the

S

HB

P/S

EH

BP

Em

ploy

ee D

enta

l Pla

ns,

sinc

e D

PO

s al

sos

ervi

ceo

ther

org

aniz

atio

ns.

Whe

n yo

u us

e a

DP

O d

entis

t, di

agno

stic

and

pre

ven-

tive

serv

ices

are

cov

ered

in

full.

Mos

t ot

her

elig

ible

expe

nses

req

uire

ac

opay

men

t.S

eeth

e“D

enta

lPla

nC

ompa

rison

” cha

rt la

ter

in th

is fa

ct s

heet

. In

addi

tion,

or

thod

ontic

tre

atm

ent

is c

over

ed f

or b

oth

child

ren

and

adul

ts, s

ubje

ct to

a c

opay

men

t.

If yo

ur d

entis

t dro

ps o

ut o

f the

DP

O, y

ou m

ust s

elec

t an

othe

r pa

rtic

ipat

ing

dent

ist

from

the

DP

O.

If th

ere

are

none

ava

ilabl

e w

ithin

30

mile

s of

you

r ho

me,

or

if yo

u m

ove

and

your

DP

O c

anno

t pr

ovid

e a

dent

ist

with

in 3

0 m

iles

of y

our

hom

e, y

ou m

ay c

hang

e pl

ans

imm

edia

tely

.

Den

tal E

xpen

se P

lan

The

Den

talE

xpen

seP

lan

isa

Pre

ferr

edP

rovi

der

Or-

gani

zatio

n(P

PO

)pla

nad

min

iste

red

byA

etna

Den

tal.

The

pla

n al

low

s yo

u to

cho

ose

any

licen

sed

dent

ist

for

your

den

tal c

are;

how

ever

, you

will

pay

less

if y

ou

use

an in

-net

wor

k pr

ovid

er. T

here

is a

ded

uctib

le t

o sa

tisfy

for

som

e se

rvic

es,

and

som

e se

rvic

es a

re e

l-ig

ible

onl

y up

to

a lim

ited

amou

nt. T

he a

nnua

l pl

an

dedu

ctib

le is

$50

per

per

son/

$100

per

fam

ily in

-net

-w

ork,

and

$75

per

per

son/

$150

per

fam

ily o

ut-o

f-ne

t-w

ork.

The

ded

uctib

le d

oes

not

appl

y to

dia

gnos

tic,

prev

entiv

e, a

nd o

rtho

dont

ic s

ervi

ces.

Afte

r yo

u sa

tis-

fy t

he a

nnua

l de

duct

ible

, yo

u ar

e re

imbu

rsed

a p

er-

cent

age

of t

he r

easo

nabl

e an

d cu

stom

ary

char

ges

or P

PO

-con

trac

ted

allo

wan

ce f

or s

ervi

ces

that

are

co

vere

d un

der

the

plan

.

The

Den

tal

Exp

ense

Pla

npr

ovid

esf

ort

hef

ollo

win

gbe

nefit

s:

•D

iagn

ostic

and

Pre

vent

ive

Ser

vice

sar

epa

ida

t

Page 12: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Fact

Sh

eet

#37

Feb

ruar

y 20

19

Den

tal P

lan

s —

Act

ive

Em

plo

yees

Thi

s fa

ct s

heet

is a

sum

mar

y an

d no

t int

ende

d to

pro

vide

all

info

rmat

ion.

A

lthou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it c

anno

t be

guar

ante

ed.

100

perc

ent

(in-n

etw

ork)

of

the

PP

O-c

ontr

acte

d al

low

ance

and

90

perc

ent (

out-

of-n

etw

ork)

of t

he

reas

onab

le a

nd c

usto

mar

y al

low

ance

, w

ith n

o de

duct

ible

;

•B

asic

Ser

vice

ssu

cha

sfil

lings

and

ext

ract

ions

are

paid

at

80

pe

rcen

t (in

-net

wor

k)

of

the

PP

O-c

ontr

acte

d al

low

ance

and

70

perc

ent

(out

-of

-net

wor

k) o

f the

rea

sona

ble

and

cust

omar

y al

-lo

wan

ce, a

fter

dedu

ctib

le;

•M

ajor

R

esto

rativ

eS

ervi

ces,

su

ch

as

crow

ns,

are

paid

at

65 p

erce

nt (

in-n

etw

ork)

of

the

PP

O-

cont

ract

ed a

llow

ance

and

55

perc

ent (

out-

of-n

et-

wor

k) o

f th

e re

ason

able

and

cus

tom

ary

allo

w-

ance

, afte

r de

duct

ible

;

•P

rost

hodo

ntic

Ser

vice

sfo

rne

wo

rre

plac

emen

tde

ntur

es a

re c

over

ed a

t 50

per

cent

(in

-net

wor

k)of

the

PP

O-c

ontr

acte

d al

low

ance

and

40

perc

ent

(out

-of-

netw

ork)

of

the

reas

onab

le a

nd c

usto

m-

ary

allo

wan

ce,a

fter

dedu

ctib

le.R

epai

rsto

exi

st-

ing

dent

ures

are

cov

ered

at

80 p

erce

nt (

in-n

et-

wor

k) o

f th

e P

PO

-con

trac

ted

allo

wan

ce a

nd 7

0pe

rcen

t (o

ut-o

f-ne

twor

k) o

f th

e re

ason

able

and

cust

omar

y al

low

ance

s, a

fter

dedu

ctib

le;

•P

erio

dont

ics

(tre

atm

ent

of

gum

di

seas

e)

isco

vere

d at

50

pe

rcen

t (in

-net

wor

k)

of

the

PP

O-c

ontr

acte

d al

low

ance

and

40

perc

ent

(out

-of

-net

wor

k) o

f the

rea

sona

ble

and

cust

omar

y al

-lo

wan

ce, a

fter

dedu

ctib

le;

•O

rtho

dont

ics

are

avai

labl

eaf

ter

you

have

bee

na

full-

time

empl

oyee

for

10

mon

ths

(with

no

de-

duct

ible

), b

ut o

nly

for y

our c

hild

ren

unde

r the

age

of 1

9. O

rtho

dont

ic s

ervi

ces

are

reim

burs

ed a

t 50

perc

ent

(in-n

etw

ork)

of

the

PP

O-c

ontr

acte

d al

-lo

wan

ce a

nd 4

0 pe

rcen

t (o

ut-o

f-ne

twor

k) o

f th

ere

ason

able

and

cus

tom

ary

allo

wan

ce,

and

have

a se

para

te $

1,00

0 in

-net

wor

k an

d $7

50 o

ut-o

f-ne

twor

k in

divi

dual

life

time

reim

burs

emen

t be

ne-

fitm

axim

um;a

nd

•B

enefi

tM

axim

um

per

cove

red

indi

vidu

al

is

$3,0

00 a

nnua

lly i

n-ne

twor

k an

d $2

,000

out

-of-

netw

ork

for

am

axim

umo

f$3

,000

com

bine

din

-an

dou

t-of

-net

wor

k.T

his

max

imum

app

lies

toa

llel

igib

les

ervi

ces

exce

pto

rtho

dont

ic,w

hich

has

a

sepa

rate

$1,

000/

$750

ind

ivid

ual

lifet

ime

bene

fit

max

imum

.

With

the

exce

ptio

nof

em

erge

ncy

care

,ify

our

Den

tal

Exp

ense

Pla

ntr

eatm

ent

incl

udes

cha

rges

tha

tar

eex

pect

edt

oco

stm

ore

than

$30

0,i

tis

str

ongl

yre

c-om

men

ded

that

you

r de

ntis

t file

for

pred

eter

min

atio

n of

ben

efits

with

Aet

na.

With

adv

ance

app

rova

l yo

u w

ill k

now

wha

t se

rvic

es a

re c

over

ed a

nd w

hat

pay-

men

ts w

ill b

e m

ade.

Whe

n yo

u us

e an

in-

netw

ork

dent

al p

rovi

der,

you

only

pay

the

pro

vide

r an

y ap

plic

able

ded

uctib

le a

nd

the

appr

opria

te c

oins

uran

ce b

ased

on

the

disc

ount

-ed

fee

, th

ereb

y re

duci

ng y

our

out-

of-p

ocke

t co

st.

In

man

y ca

ses

the

in-n

etw

ork

dent

al p

rovi

der

will

sub

-m

it th

e cl

aim

s di

rect

ly t

o A

etna

, el

imin

atin

g th

e ne

-ce

ssity

to

file

clai

m fo

rms.

To

find

an in

-net

wor

k pr

o-vi

der,

call

Aet

na a

t 1-8

77-7

82-8

365.

Pr

Em

Ium

CO

ST

S

For

em

ploy

ees

of t

he S

tate

, th

e pr

emiu

m c

ost

for

dent

al p

lan

cove

rage

is

shar

ed b

etw

een

the

Sta

te

and

the

empl

oyee

. T

he a

mou

nt o

f yo

ur p

ayro

ll de

-du

ctio

n is

ava

ilabl

e fr

om y

our

hum

an r

esou

rces

rep

-re

sent

ativ

e or

ben

efits

adm

inis

trat

or. D

enta

l rat

es a

re

also

pos

ted

on o

ur w

ebsi

te.

Sta

tee

mpl

oyee

pre

miu

ms

can

bep

aid

ona

pre

-tax

ba

sis

thro

ugh

part

icip

atio

n in

the

Pre

miu

m O

ptio

n P

lan

(PO

P)

ofT

ax$a

ve,

abe

nefit

pro

gram

ava

ilabl

eun

der

Sec

tion

125

oft

hef

eder

alI

nter

nal

Rev

enue

C

ode

(IR

C).

Par

ticip

atio

nin

the

PO

Pi

sau

tom

atic

un

less

you

file

a fo

rm d

eclin

ing

part

icip

atio

n. T

he I

n-te

rnal

Rev

enue

Ser

vice

(IR

S)

stric

tlyr

egul

ates

en-

rollm

ent i

n th

e P

OP

and

pro

hibi

ts a

ny b

enefi

t cha

ng-

es o

utsi

de o

f an

Ope

n E

nrol

lmen

t pe

riod

or u

nles

s a

qual

ifyin

glif

eev

ent

occu

rs(

e.g.

,lo

sso

fot

her

cov-

erag

e, m

arria

ge,

divo

rce,

etc

.).

The

Tax

$ave

Fac

t

She

ete

xpla

ins

the

PO

Pin

mor

ede

tail.

For

em

ploy

ees

of

a pa

rtic

ipat

ing

loca

l em

ploy

er,

the

prem

ium

cos

t fo

r de

ntal

pla

n co

vera

ge w

ill v

ary

base

d up

on th

e po

licie

s of

that

em

ploy

er, w

ith r

egar

d to

hea

lth b

enefi

t cos

ts a

nd a

ny la

bor

agre

emen

ts b

e-tw

een

the

empl

oyer

and

the

unio

ns r

epre

sent

ing

the

empl

oyee

. Em

ploy

ees

of a

par

ticip

atin

g lo

cal e

mpl

oy-

er s

houl

d se

e th

eir

hum

an r

esou

rces

rep

rese

ntat

ive

or b

enefi

ts a

dmin

istr

ator

for

mor

e in

form

atio

n.

CH

OO

SIN

G A

DE

NTA

L P

LA

N

Your

cho

ice

of a

den

tal p

lan

is a

per

sona

l dec

isio

n. In

de

cidi

ng w

heth

er to

enr

oll a

nd w

hich

pla

n to

cho

ose,

yo

u sh

ould

con

side

r:

•T

hen

atur

ean

dam

ount

of

your

ant

icip

ated

den

-ta

lexp

ense

sfo

rth

ene

xty

ear;

•T

hec

over

eds

ervi

ces

prov

ided

by

the

Den

talE

x-pe

nse

Pla

n or

a D

PO

;

•T

hed

iffer

ence

sin

out

-of-

pock

etc

osts

for

eac

hty

pe o

f pla

n; a

nd

•T

hed

egre

eof

flex

ibili

tyth

aty

oum

ayw

anti

nse

-le

ctin

g a

dent

ist.

You

can

use

the

“Den

talP

lan

Com

paris

on”

char

tlat

-er

in t

his

fact

she

et t

o co

mpa

re b

enefi

t le

vels

und

er

each

typ

e of

den

tal p

lan.

If

you

choo

se a

DP

O,

you

mus

t se

lect

a d

entis

t w

ho p

artic

ipat

es w

ith t

hat

par-

ticul

ar D

PO

and

who

can

acc

ept

you

and

your

de-

pend

ents

as

patie

nts.

The

follo

win

g ch

art p

rovi

des

a su

mm

ary

desc

riptio

n of

a v

arie

ty o

f den

tal s

ervi

ces

unde

r th

e tw

o ty

pes

of

dent

al p

lans

offe

red

by th

e E

mpl

oyee

Den

tal P

lans

. T

he c

hart

is n

ot c

ompl

ete

and

does

not

des

crib

e al

l th

e be

nefit

s, li

mita

tions

, or

cond

ition

s as

soci

ated

w

ith c

over

age

unde

r ei

ther

type

of p

lan.

Ple

ase

refe

r to

the

Em

ploy

ee D

enta

l Pla

ns M

embe

r G

uide

book

fo

r ad

ditio

nal d

etai

ls.

10

Page 13: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Feb

ruar

y 20

19

Fact

Sh

eet

#37

Den

tal P

lan

s —

Act

ive

Em

plo

yees

Thi

s fa

ct s

heet

is a

sum

mar

y an

d no

t int

ende

d to

pro

vide

all

info

rmat

ion.

A

lthou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it c

anno

t be

guar

ante

ed.

DE

NTA

L P

LA

N C

Om

PAr

ISO

N

DE

NTA

L E

xP

EN

SE

PL

AN

DE

NTA

L P

LA

N O

rG

AN

IzA

TIO

N(D

PO

)IN

-NE

Tw

Or

kO

uT-

OF

-NE

Tw

Or

k

Ded

uct

ible

$50

per

pers

on p

er c

alen

dar

year

/ $1

00 p

er fa

mily

; Non

e fo

r di

agno

stic

, pr

even

tive,

and

ort

hodo

ntic

ser

vice

s

$75

per

pers

on p

er c

alen

dar

year

/ $1

50 p

er fa

mily

; Non

e fo

r di

agno

stic

, pr

even

tive,

and

ort

hodo

ntic

ser

vice

s

Non

e

Co

insu

ran

ceP

lan

pays

: 100

% D

iagn

ostic

and

Pre

-ve

ntiv

e;8

0%B

asic

Res

tora

tive;

65%

M

ajor

Res

tora

tive;

50%

Per

iodo

ntic

san

d P

rost

hodo

ntic

s*

Pla

n pa

ys: 9

0% D

iagn

ostic

and

Pre

-ve

ntiv

e;7

0%B

asic

Res

tora

tive;

55%

M

ajor

Res

tora

tive;

40%

Per

iodo

ntic

san

d P

rost

hodo

ntic

s*

Pla

n pa

ys 1

00%

(le

ss c

opay

men

t);

100%

Dia

gnos

tic a

nd P

reve

ntiv

e

Co

pay

men

tsN

one

Non

eV

arie

s de

pend

ing

on s

ervi

ce

Ben

efits

max

imu

m$3

,000

(M

axim

umo

f$3,

000

com

-bi

ned

in-

and

out-

of-n

etw

ork)

per

m

embe

ran

nual

ly(

excl

udin

gor

tho-

dont

ics)

; $1,

000

(life

time)

per

chi

ld fo

r or

thod

ontic

s

$2,0

00(

Max

imum

of$

3,00

0co

m-

bine

d in

- an

d ou

t-of

-net

wor

k) p

er

mem

ber

annu

ally

(ex

clud

ing

orth

o-do

ntic

s); $

750

(life

time)

per

chi

ld fo

r or

thod

ontic

s

Unl

imite

d

Pro

vid

er L

imit

atio

ns

Mus

t use

par

ticip

atin

g de

ntis

tA

ny li

cens

ed d

entis

tM

ust u

se D

PO

-par

ticip

atin

g de

ntis

t

Sel

ecte

d S

ervi

ces

So

me

serv

ices

list

ed b

elo

w m

ay b

e co

vere

d s

ub

ject

to

ded

uct

ible

s an

d

coin

sura

nce

as

sho

wn

ab

ove

So

me

serv

ices

list

ed b

elo

w m

ay b

e co

vere

d s

ub

ject

to

ded

uct

ible

s an

d

coin

sura

nce

as

sho

wn

ab

ove

Ser

vice

s lis

ted

bel

ow

are

cov

ered

in

fu

ll su

bje

ct t

o c

op

aym

ents

Exa

min

atio

ns

Ora

l eva

luat

ions

lim

ited

to tw

ice

per

cale

ndar

yea

r; P

lan

pays

100

%*

Ora

l eva

luat

ions

lim

ited

to tw

ice

per

cale

ndar

yea

r; P

lan

pays

90%

*O

ral e

valu

atio

ns li

mite

d to

twic

e pe

r ca

lend

ar y

ear;

Pla

n pa

ys 1

00%

x-r

ays

Cov

ered

sub

ject

to li

mita

tions

; Pla

n pa

ys 1

00%

*C

over

ed s

ubje

ct to

lim

itatio

ns; P

lan

pays

90%

*C

over

ed s

ubje

ct to

lim

itatio

ns; P

lan

pays

100

%

Cle

anin

gs

(Ora

l Pro

phy

laxi

s)Tw

o cl

eani

ngs

per

cale

ndar

yea

r; P

lan

pays

100

%*

Two

clea

ning

s pe

r ca

lend

ar y

ear;

Pla

n pa

ys 9

0%*

Two

clea

ning

s pe

r ca

lend

ar y

ear;

Pla

n pa

ys 1

00%

Flu

ori

de

Ap

plic

atio

ns

Cov

ered

onl

y fo

r ch

ildre

n un

der

age

19; T

wic

e pe

r ca

lend

ar y

ear;

Pla

n pa

ys

100%

*

Cov

ered

onl

y fo

r ch

ildre

n un

der

age

19; T

wic

e pe

r ca

lend

ar y

ear;

Pla

n pa

ys

90%

*

Cov

ered

onl

y fo

r ch

ildre

n un

der

age

19; T

wic

e pe

r ca

lend

ar y

ear;

Pla

n pa

ys

100%

*In

the

Den

tal E

xpen

se P

lan,

you

are

res

pons

ible

for

the

amou

nt th

e de

ntis

t cha

rges

abo

ve th

e re

ason

able

and

cus

tom

ary

allo

wan

ces.

11

Page 14: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Fact

Sh

eet

#37

Feb

ruar

y 20

19

Den

tal P

lan

s —

Act

ive

Em

plo

yees

Thi

s fa

ct s

heet

is a

sum

mar

y an

d no

t int

ende

d to

pro

vide

all

info

rmat

ion.

A

lthou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it c

anno

t be

guar

ante

ed.

DE

NTA

L P

LA

N C

Om

PAr

ISO

N

DE

NTA

L E

xP

EN

SE

PL

AN

DE

NTA

L P

LA

N O

rG

AN

IzA

TIO

N(D

PO

)IN

-NE

Tw

Or

kO

uT-

OF

-NE

Tw

Or

k

Too

th S

eala

nts

Cov

ered

for

child

ren

unde

r ag

e 19

(w

ith r

estr

ictio

ns);

Pla

n pa

ys 1

00%

*C

over

ed fo

r ch

ildre

n un

der

age

19

(with

res

tric

tions

); P

lan

pays

90%

*C

over

ed o

nly

for

child

ren

unde

r ag

e 19

; No

copa

ymen

t (lim

itatio

ns a

pply

)

ro

uti

ne

Fill

ing

sP

lan

pays

80%

*P

lan

pays

70%

*C

over

ed; C

opay

men

ts m

ay a

pply

**

Sim

ple

Ext

ract

ion

Pla

n pa

ys 8

0%*

Pla

n pa

ys 7

0%*

Cov

ered

afte

r co

paym

ent o

f $20

Cro

wn

sP

lan

pays

65%

*P

lan

pays

55%

*C

over

ed a

fter

copa

ymen

t of $

150–

$225

**

ro

ot

Can

al (

En

do

do

nti

cs)

Pla

n pa

ys 8

0%*

Pla

n pa

ys 7

0%*

End

odon

tic T

hera

py c

over

ed a

fter

copa

ymen

t of $

100–

$175

**

Den

ture

sR

epai

rof

exi

stin

gde

ntur

esc

over

eda

t80

%;*

New

or

repl

acem

ent d

entu

res

cove

red

at 5

0%*

Rep

air

ofe

xist

ing

dent

ures

cov

ered

at

70%

;* N

ew o

r re

plac

emen

t den

ture

s co

vere

d at

40%

*

Cov

ered

afte

r co

paym

ent (

with

lim

ita-

tions

)**

Ora

l Su

rger

y fo

r r

emov

al o

f Im

-p

acte

d T

oo

thP

lan

pays

80%

;* M

ay b

e co

vere

d un

-de

r th

e m

edic

al p

lan

first

, the

n de

ntal

w

ill c

onsi

der

Pla

n pa

ys 7

0%;*

May

be

cove

red

un-

der

the

med

ical

pla

n fir

st, t

hen

dent

al

will

con

side

r

Cov

ered

afte

r co

paym

ent o

f $65

Per

iod

on

tics

Pla

n pa

ys 5

0% (

with

lim

itatio

ns)

Pla

n pa

ys 4

0% (

with

lim

itatio

ns)

Cov

ered

afte

r co

paym

ent o

f: $3

0 fo

r gi

ngiv

ecto

my

(one

to th

ree

teet

h);

$55

for

root

pla

ning

(pe

rqu

adra

nt);

$100

–$17

5**

for

osse

ous

surg

ery

Ort

ho

do

nti

cA

fter

you

have

bee

n an

em

ploy

ee fo

r 10

mon

ths,

elig

ible

ser

vice

s co

vere

d at

a 5

0% c

oins

uran

ce le

vel,

up to

a

$1,0

00li

fetim

em

axim

ump

erc

hild

;C

over

ed o

nly

for

thos

e w

ho s

tart

trea

t-m

ent b

efor

e ag

e 19

(S

ee E

mpl

oyee

D

enta

l Pla

ns M

embe

r G

uide

book

for

spec

ifics

)

Afte

r yo

u ha

ve b

een

an e

mpl

oyee

for

10 m

onth

s, e

ligib

le s

ervi

ces

cove

red

at a

40%

coi

nsur

ance

leve

l, up

to a

$7

50li

fetim

em

axim

um(

max

imum

of

$1,0

00 c

ombi

ned

in-

and

out-

of-n

et-

wor

k) p

er c

hild

; Cov

ered

onl

y fo

r th

ose

who

sta

rt tr

eatm

ent b

efor

e ag

e 19

(S

ee E

mpl

oyee

Den

tal P

lans

Mem

ber

Gui

debo

ok fo

r sp

ecifi

cs)

Max

imum

trea

tmen

tis

24m

onth

s;

Cop

aym

ent a

s fo

llow

s:

Pat

ient

und

er a

ge 1

8: $

1,00

0 or

50%

of

rea

sona

ble

and

cust

omar

y ch

arge

s,

whi

chev

er is

less

;

Pat

ient

age

18

or o

ver:

$1,

750

or 5

0%

of r

easo

nabl

e an

d cu

stom

ary

char

ges,

w

hich

ever

is le

ss

*In

the

Den

tal E

xpen

se P

lan,

you

are

res

pons

ible

for

the

amou

nt th

e de

ntis

t cha

rges

abo

ve th

e re

ason

able

and

cus

tom

ary

allo

wan

ces.

** S

ee th

e E

mpl

oyee

Den

tal P

lans

Mem

ber

Gui

debo

ok fo

r D

PO

cop

aym

ent a

mou

nts.

12

Page 15: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Feb

ruar

y 20

19

Fact

Sh

eet

#37

Den

tal P

lan

s —

Act

ive

Em

plo

yees

Thi

s fa

ct s

heet

is a

sum

mar

y an

d no

t int

ende

d to

pro

vide

all

info

rmat

ion.

A

lthou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it c

anno

t be

guar

ante

ed.

Thi

s fa

ct s

heet

has

bee

n pr

oduc

ed a

nd d

istr

ibut

ed b

y:

New

Jer

sey

Div

isio

n o

f P

ensi

on

s &

Ben

efits

P.

O. B

ox 2

95, T

ren

ton

, NJ

0862

5-02

95

(609

)29

2-75

24F

or th

e he

arin

g im

paire

d: T

RS

711

(60

9) 2

92-6

683

ww

w.n

j.gov

/tre

asu

ry/p

ensi

on

s

13

Page 16: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

EMPLOYEE GROUP DENTAL PLANS

https://www.state.nj.us/treasury/pensions/dental-plans.shtml

PLAN NUMBER PLAN NAME

WEB ADDRESS AND MEMBERSHIP SERVICES PHONE

NUMBER

305 Cigna Dental Health, Inc. www.cigna.com/sites/stateofnjdental 1-800-564-7642

307 Healthplex (International Health Care Services)

www.healthplex.com 1-800-468-0600

317 Horizon Dental Choice www.horizonblue.com 1-800-433-6825

319 Aetna DPO www.aetna.com/statenj 1-800-843-3661

320 MetLife* www.metlife.com/dental 1-866-880-2984

399 Dental Expense Plan (PPO Administered by Aetna)

www.aetna.com/statenj 1-877-782-8365

* When searching for a MetLife dental provider on their Web site, select ‘Dental HMO/ManagedCare’ as the Network Type and NJ SHBP/SEHBP Actives.

Employee Dental Plans Member Handbook Additional coverage information may be found in the Employee Dental Plans Member Handbook at: https://www.state.nj.us/treasury/pensions/documents/guidebooks/hd0379.pdf

14

Page 17: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

15

Public Employees’ Retirement System (PERS)

Eligibility Criteria

Membership in the retirement system is generally required as a condition of employment. You are required to enroll in the PERS if:

You are employed on a regular basis in a position covered by Social Security; and You are scheduled to work at least 35 hours per week and You are not required to be a member of any other State or local government retirement system

on the basis of the same position; or if: You are receiving a monthly retirement allowance from the PERS, you are scheduled to work

more than the minimum number of hours per week required for PERS enrollment, and you earnmore than $15,000 annually. Please consult with your Benefits Services Associate as to howthis will affect your retirement.

Member Contribution Rate

Chapter 78, P.L. 2011, the Pension and Health Benefit Reform Law, increased the PERS contribution rate. The most recent increase was July 2013 which brought the contributions up to 6.78%. Subsequent increases will then be phased in over 7 years (each July 1st) to bring the total pension contribution rate to 7.5% of base salary as of July 1, 2018.

Pensionable Salary

Your contribution rate is applied to your base salary to determine pension deductions. Base salary does not include overtime, bonuses, or shift differential. Pension contributions are deducted from your salary each payday and reported to the PERS by your employer.

The PERS contribution rate for members is applied to the pensionable salary up to a compensation limit based on the annual maximum wage for Social Security deductions. Members who earn in excess of the annual compensation limit will be enrolled in the Defined Contribution Retirement Program (DCRP) in addition to the PERS unless a waiver is completed. Please see Fact Sheet #82 Defined Contribution Retirement Program (DCRP) If Ineligible for PERS, for additional information.

Designating a Beneficiary

Once the member receives a copy of the Certificate of Payroll Deductions the members can register for the Member Benefits Online System (MBOS) and complete the Designation of Beneficiary online. Your PERS membership number is required and is listed on the Certificate of Payroll Deductions.

Members may access account information through the Member Benefits Online System (MBOS) https://www.nj.gov/treasury/pensions/mbos-kit.shtml

Page 18: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Information for new employees transferring an active PERS account:

An Intrafund Transfer is the transfer of a pension account from one employer to another employer within the same New Jersey State-administered retirement system. To be eligible for an Intrafund Transfer:

The member must have not withdrawn from the retirement system; and It must be less than two consecutive years since the last pension contribution; and The member must meet all of the eligibility requirements for retirement system membership

with the new employer. A Report of Transfer form must be completed and submitted to the HR Benefits Services

Associate.

For information regarding your PERS membership please visit:

-Division of Pensions and Benefits PERS websitehttps://www.nj.gov/treasury/pensions/pension-active-pers.shtml

-PERS Member Handbookhttps://www.nj.gov/treasury/pensions/documents/guidebooks/persbook.pdf

16

Page 19: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Defi

ned

Co

ntr

ibu

tio

n R

etir

emen

t P

rog

ram

(D

CR

P)

if In

elig

ible

fo

r P

ER

S o

r TPA

F E

nro

llmen

tIn

form

atio

n fo

r:

Em

ploy

ees

belo

w th

e m

inim

um

sala

ry o

r ho

urs

requ

ired

for

PE

RS

or T

PAF

enr

ollm

ent

Mar

ch 2

019

Fact

Sh

eet

#82

The

D

efine

d C

ontr

ibut

ion

Ret

irem

ent

Pro

gram

(D

CR

P)

was

est

ablis

hed

July

1,

2007

, un

der

the

prov

isio

ns o

f N

.J.S

.A.

43:1

5C-1

et

seq.

The

DC

RP

pr

ovid

es e

ligib

le m

embe

rs w

ith a

tax

-she

ltere

d, d

e-fin

ed c

ontr

ibut

ion

retir

emen

t be

nefit

, al

ong

with

life

in

sura

nce

and

long

-ter

m d

isab

ility

cov

erag

e.

EL

IGIB

ILIT

Y

Thi

s fa

ct s

heet

add

ress

es D

CR

P m

embe

rshi

p fo

r em

ploy

ees

who

do

not

earn

the

min

imum

sal

ary

or

wor

k th

e m

inim

um h

ours

req

uire

d fo

r en

rollm

ent

in

the

Pub

lic E

mpl

oyee

s’ R

etire

men

t S

yste

m (

PE

RS

) or

Tea

cher

s’ P

ensi

on a

nd A

nnui

ty F

und

(TPA

F).

Em

-pl

oyee

s w

ho a

re a

lread

y en

rolle

d in

a N

ew J

erse

y S

tate

-adm

inis

tere

d re

tirem

ent

syst

em s

houl

d re

fer

to

the

Defi

ned

Con

trib

utio

n R

etire

men

t P

rogr

am

(DC

RP

) E

nrol

lmen

t Due

to M

axim

um C

ompe

nsat

ion

Lim

its F

act

She

et.

Ele

cted

and

app

oint

ed o

ffici

als

shou

ld r

efer

to

the

Defi

ned

Con

trib

utio

n R

etire

men

t P

rogr

am (

DC

RP

) fo

r E

lect

ed a

nd A

ppoi

nted

Offi

cial

s Fa

ct S

heet

. T

hese

fac

t sh

eets

are

ava

ilabl

e on

our

w

ebsi

te a

t: w

ww

.nj.g

ov/t

reas

ury

/pen

sio

ns

Em

ploy

ees

hire

d on

or

afte

r N

ovem

ber

2, 2

008,

and

on

or

befo

re M

ay 2

1, 2

010,

mus

t ea

rn a

min

imum

ba

se s

alar

y of

$8,

400*

or m

ore

per y

ear t

o be

elig

ible

fo

r en

rollm

ent i

n T

ier

3 of

the

PE

RS

or T

PAF.

Any

em

ploy

ee o

ther

wis

e el

igib

le to

enr

oll i

n T

ier

3 of

th

e P

ER

S o

r T

PAF

who

doe

s no

t ea

rn t

he r

equi

red

min

imum

ann

ual

sala

ry,

but

earn

s a

min

imum

bas

e sa

lary

of

$5,0

00 o

r m

ore,

mus

t be

enr

olle

d in

the

D

CR

P.

Em

ploy

ees

enro

lled

afte

r M

ay 2

1, 2

010,

mus

t wor

k a

min

imum

of

35 h

ours

per

wee

k if

a S

tate

em

ploy

ee,

or 3

2 ho

urs

per

wee

k if

a lo

cal

gove

rnm

ent

or l

ocal

ed

ucat

ion

empl

oyee

, to

be

elig

ible

for

enr

ollm

ent

in

Tie

r 4

or T

ier

5 of

the

PE

RS

or T

PAF.

Any

em

ploy

ee o

ther

wis

e el

igib

le to

enr

oll i

n T

ier

4 or

T

ier

5 of

the

PE

RS

or

TPA

F w

ho d

oes

not

wor

k th

e re

quire

d m

inim

um h

ours

, bu

t ea

rns

a m

inim

um a

n-nu

al b

ase

sala

ry o

f $5,

000

or m

ore,

mus

t be

enro

lled

in th

e D

CR

P.

EN

RO

LL

ME

NT

The

em

ploy

er i

s re

spon

sibl

e fo

r en

rolli

ng a

DC

RP

- el

igib

le e

mpl

oyee

as

of t

he s

tart

ing

date

of

empl

oy-

men

t —

by

usin

g th

e D

CR

P E

nrol

lmen

t A

pplic

atio

n av

aila

ble

on th

e E

mpl

oyer

Pen

sion

s an

d B

enefi

ts In

-fo

rmat

ion

Con

nect

ion

(EP

IC),

ava

ilabl

e on

our

web

-si

te.

Enr

ollm

ent

is r

equi

red

for

elig

ible

em

ploy

ees.

The

re

is n

o op

tion

for

wai

ver

of D

CR

P e

nrol

lmen

t for

thes

e in

divi

dual

s.

Whe

n en

rolle

d in

th

e D

CR

P,

mem

bers

co

ntrib

ute

5.5

perc

ent

of t

he b

ase

sala

ry t

o a

tax-

defe

rred

in-

vest

men

t ac

coun

t es

tabl

ishe

d w

ith P

rude

ntia

l, w

hich

join

tly a

dmin

iste

rs t

he D

CR

P i

nves

tmen

ts w

ith t

he

New

Jer

sey

Div

isio

n of

Pen

sion

s &

Ben

efits

(NJD

PB

). M

embe

r con

trib

utio

ns a

re m

atch

ed b

y a

thre

e pe

rcen

t em

ploy

er c

ontr

ibut

ion.

Con

trib

utio

ns a

re r

equi

red

from

the

date

of D

CR

P e

l-ig

ibili

ty. I

f an

y ba

ck d

educ

tions

are

ow

ed,

empl

oyer

s m

ust s

ched

ule

and

rem

it th

em to

the

DC

RP.

If E

ligib

le L

ater

for

the

PE

RS

or T

PAF

If an

em

ploy

ee e

nrol

led

in th

e D

CR

P e

arns

suf

ficie

nt

sala

ry o

r w

orks

suf

ficie

nt h

ours

at

a la

ter

date

to

qual

ify f

or e

nrol

lmen

t in

the

PE

RS

or

TPA

F, t

he e

m-

ploy

ee w

ill b

e en

rolle

d in

the

PE

RS

or T

PAF.

Upo

n be

com

ing

a P

ER

S o

r T

PAF

mem

ber,

cont

ribu-

tions

to

the

DC

RP

will

cea

se;

how

ever

, pr

ior

cont

ri-bu

tions

rem

ain

inve

sted

in th

e D

CR

P p

endi

ng r

etire

-m

ent o

r te

rmin

atio

n of

em

ploy

men

t.

Con

trib

utio

ns t

o th

e D

CR

P c

anno

t be

tra

nsfe

rred

to

the

PE

RS

or

TPA

F, a

nd s

ervi

ce c

redi

t as

a D

CR

P

mem

ber c

anno

t be

purc

hase

d as

PE

RS

or T

PAF

ser

-vi

ce c

redi

t.

A P

ER

S o

r TPA

F e

mpl

oyee

may

onc

e ag

ain

beco

me

elig

ible

for

the

DC

RP

if:

•T

hea

nnua

lsal

ary

falls

bel

owt

hem

inim

ums

al-

ary

requ

ired

for

PE

RS

or

TPA

F T

ier

3 m

embe

r-sh

ip; d

educ

tions

will

cea

se a

nd t

he m

embe

r w

illco

ntrib

ute

to th

e D

CR

P p

lan;

*The

Tie

r 3

min

imum

bas

e sa

lary

is s

ubje

ct to

adj

ustm

ent a

nnua

lly in

acc

orda

nce

with

cha

nges

in th

e C

onsu

mer

Pric

e In

dex.

17

Page 20: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Fact

Sh

eet

#82

Mar

ch 2

019

Defi

ned

Co

ntr

ibu

tio

n R

etir

emen

t P

rog

ram

(D

CR

P)

if In

elig

ible

for

PE

RS

or T

PAF

En

rollm

ent

Thi

s fa

ct s

heet

is a

sum

mar

y an

d no

t int

ende

d to

pro

vide

all

info

rmat

ion.

A

lthou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it c

anno

t be

guar

ante

ed.

•T

hen

umbe

rof

wor

kho

urs

falls

bel

owt

hem

in-

imum

ho

urs

per

wee

k re

quire

d fo

r P

ER

S

orT

PAF

Tie

r 4

or T

ier

5 m

embe

rshi

p; d

educ

tions

will

cea

se a

nd t

he m

embe

r w

ill c

ontr

ibut

e to

the

DC

RP

pla

n;

•T

hea

nnua

lsal

ary

isin

exc

ess

oft

hem

axim

umco

mpe

nsat

ion

limit

(mem

bers

en

rolle

d in

th

eP

ER

S o

r T

PAF

on

or a

fter

July

1,

2007

) —

see

the

Defi

ned

Con

trib

utio

n R

etire

men

t P

rogr

am(D

CR

P)

Enr

ollm

ent

Due

to

Max

imum

Com

pen-

satio

n Li

mits

Fac

t She

et; o

r

•T

hee

mpl

oyee

bec

omes

aS

tate

or

loca

lele

cted

or a

ppoi

nted

offi

cial

— s

ee t

he D

efine

d C

ontr

i-bu

tion

Ret

irem

ent

Pro

gram

(D

CR

P)

for

Ele

cted

and

App

oint

ed O

ffici

als

Fact

She

et.

Tran

sfer

of

PE

RS

or T

PAF

Mem

ber

ship

Em

ploy

ees

who

are

PE

RS

or

TPA

F m

embe

rs a

nd

tran

sfer

to

anot

her

PE

RS

or

TPA

F p

ositi

on a

re s

ub-

ject

to th

e m

inim

um s

alar

y or

min

imum

hou

rs o

f the

ir ex

istin

g P

ER

S o

r TPA

F m

embe

rshi

p tie

r if

any

of th

e fo

llow

ing

situ

atio

ns a

pply

:

•T

hem

embe

rtr

ansf

ers

toa

PE

RS

-or

TPA

F-e

ligi-

ble

posi

tion

with

out a

bre

ak in

ser

vice

;

•A

nyb

reak

ins

ervi

ceis

24

cons

ecut

ive

mon

ths

orle

ss fr

om th

e da

te o

f the

last

PE

RS

or T

PAF

pen

-si

on c

ontr

ibut

ion,

and

the

acc

ount

has

not

bee

nw

ithdr

awn;

•A

nyb

reak

in

serv

ice

is2

4co

nsec

utiv

em

onth

sor

less

from

the

end

of a

n ap

prov

ed le

ave

of a

b-se

nce;

or

•T

hem

embe

r’sjo

bis

lost

thr

ough

no

faul

tof

his

/he

r ow

n (la

id o

ff or

pos

ition

is

abol

ishe

d —

not

term

inat

edv

olun

taril

yor

for

cau

se)

and

he/s

here

turn

s to

PE

RS

or

TPA

F e

mpl

oym

ent

with

in 1

0ye

ars

of th

e te

rmin

atio

n da

te.

If a

mem

ber

tran

sfer

s in

to th

e P

ER

S o

r T

PAF

afte

r a

brea

k in

ser

vice

tha

t fa

lls b

eyon

d th

e ex

cept

ions

de-

scrib

ed a

bove

, the

mem

ber

will

be

subj

ect t

o th

e T

ier

4 or

Tie

r 5

min

imum

hou

rs r

equi

rem

ent,*

reg

ardl

ess

of th

e pr

evio

us m

embe

rshi

p tie

r st

atus

.

If th

e w

ork

hour

s fa

ll be

low

the

Tie

r 4

or T

ier

5 m

ini-

mum

req

uire

men

t, th

e em

ploy

ee w

ill b

e in

elig

ible

for

tran

sfer

int

o th

e P

ER

S o

r T

PAF

but

will

be

elig

ible

fo

r D

CR

P e

nrol

lmen

t if

the

annu

al s

alar

y is

at

leas

t $5

,000

. PE

RS

an

d T

PAF

Max

imu

m W

age

In a

dditi

on,

Tie

r 2,

Tie

r 3,

Tie

r 4,

and

Tie

r 5

mem

-be

rs a

re s

ubje

ct t

o a

max

imum

wag

e lim

it fo

r P

ER

S

or T

PAF

pen

sion

con

trib

utio

ns. T

he m

axim

um w

age

limit

for 2

019

is $

132,

900

and

is s

ubje

ct to

ann

ual a

d-ju

stm

ent.

Mem

bers

who

ear

n in

exc

ess

of th

e an

nual

m

axim

um w

age

will

be

enro

lled

in th

e D

CR

P i

n ad

di-

tion

to th

e P

ER

S o

r TPA

F. S

ee th

e D

efine

d C

ontr

ibu-

tion

Ret

irem

ent

Pro

gram

(D

CR

P)

Enr

ollm

ent

Due

to

Max

imum

Com

pens

atio

n Li

mits

Fac

t S

heet

for

mor

e in

form

atio

n.

Ves

tin

g

Em

ploy

er c

ontr

ibut

ions

are

not

ves

ted

in a

DC

RP

m

embe

r’s a

ccou

nt u

ntil

afte

r th

e m

embe

r co

mm

enc-

es th

e se

cond

yea

r of e

mpl

oym

ent,

unle

ss a

t the

tim

e of

ini

tial

empl

oym

ent

the

mem

ber

eith

er 1

) pa

rtic

i-pa

tes

in a

pro

gram

sub

stan

tially

sim

ilar

to th

e D

CR

P

prog

ram

, or

2)

is a

mem

ber

of a

noth

er N

ew J

erse

y S

tate

-adm

inis

tere

d re

tirem

ent s

yste

m.

As

a ve

sted

mem

ber,

you

have

a r

ight

to a

ben

efit a

t re

tirem

ent b

ased

on

both

the

empl

oyee

and

em

ploy

-er

con

trib

utio

ns to

the

DC

RP.

WIT

hD

RA

WA

L

With

draw

al o

ccur

s w

hen

a no

n-ve

sted

DC

RP

mem

-be

r sep

arat

es fr

om c

over

ed e

mpl

oym

ent a

nd s

ubm

its

a re

ques

t to

Pru

dent

ial f

or a

with

draw

al o

f co

ntrib

u-tio

ns. O

nly

the

mem

ber’s

con

trib

utio

ns a

re a

vaila

ble

for w

ithdr

awal

— e

mpl

oyer

con

trib

utio

ns a

re fo

rfei

ted.

A

fter

a w

ithdr

awal

, th

e in

divi

dual

is e

ligib

le f

or r

een-

rollm

ent

in t

he D

CR

P, o

r en

rollm

ent

in a

noth

er N

ew

Jers

ey S

tate

-adm

inis

tere

d re

tirem

ent

syst

em,

upon

re

turn

to c

over

ed e

mpl

oym

ent.

RE

TIR

EM

EN

T

Ret

irem

ent

occu

rs w

hen

a ve

sted

DC

RP

mem

ber

sepa

rate

s fr

om c

over

ed e

mpl

oym

ent

and

elec

ts t

o re

ceiv

e a

dist

ribut

ion

of f

unds

con

tain

ing

both

em

-pl

oyer

and

em

ploy

ee c

ontr

ibut

ions

plu

s in

tere

st. T

his

actio

n de

ems

the

form

er p

artic

ipan

t as

ret

ired

and,

th

eref

ore,

ine

ligib

le t

o re

-enr

oll

in t

he D

CR

P o

r pa

r-tic

ipat

e in

any

oth

er N

ew J

erse

y S

tate

-adm

inis

tere

d re

tirem

ent s

yste

m.

An

AB

P/D

CR

P

With

draw

al

Req

uest

A

ckno

wle

dg-

men

t R

ecei

pt m

ust

be c

ompl

eted

in o

rder

to

rece

ive

fund

s. T

his

form

is a

vaila

ble

in th

e “P

ublic

atio

ns” s

ec-

tion

of o

ur w

ebsi

te.

Ap

ply

ing

Fo

r R

etir

emen

t

Six

mon

ths

befo

re r

etire

men

t, a

mem

ber

shou

ld c

on-

tact

the

em

ploy

er a

nd P

rude

ntia

l fo

r in

form

atio

n re

-ga

rdin

g D

CR

P b

enefi

ts a

nd o

ptio

ns.

A D

CR

P m

embe

r may

ele

ct to

rece

ive

all o

r a p

ortio

n of

his

/her

acc

ount

in

alu

mp-

sum

dis

trib

utio

n,o

rin

a

varie

ty o

f pe

riodi

c pa

ymen

t m

etho

ds. P

leas

e co

n-ta

ct y

our

adm

inis

trat

ive

serv

ices

pro

vide

r fo

r m

ore

info

rmat

ion.

All

retu

rns

of c

ontr

ibut

ions

and

ear

ning

s ar

e co

nsid

ered

taxa

ble

in th

e ye

ar th

ey a

re r

ecei

ved;

th

eref

ore,

the

typ

e of

pay

out

plan

sho

uld

be c

onsi

d-er

ed c

aref

ully

prio

r to

ret

irem

ent.

The

re is

no

min

imum

retir

emen

t age

und

er th

e D

CR

P.

The

mem

ber w

ill a

utom

atic

ally

be

cons

ider

ed re

tired

, re

gard

less

of a

ge, i

f the

re is

any

dis

trib

utio

n of

ves

ted

cont

ribut

ions

.

*Tie

r 4

or T

ier

5 m

embe

rs m

ust w

ork

a m

inim

um o

f 35

hour

s pe

r w

eek

if a

Sta

te e

mpl

oyee

, or

32 h

ours

per

wee

k if

a lo

cal g

over

nmen

t or

loca

l edu

catio

n em

ploy

ee.

18

Page 21: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Mar

ch 2

019

Fact

Sh

eet

#82

Defi

ned

Co

ntr

ibu

tio

n R

etir

emen

t P

rog

ram

(D

CR

P)

if In

elig

ible

for

PE

RS

or T

PAF

En

rollm

ent

Thi

s fa

ct s

heet

is a

sum

mar

y an

d no

t int

ende

d to

pro

vide

all

info

rmat

ion.

A

lthou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it c

anno

t be

guar

ante

ed.

A m

embe

r may

take

a d

istr

ibut

ion

at a

ny ti

me

afte

r ter

-m

inat

ion

of e

mpl

oym

ent;

how

ever

, if y

ou re

turn

to p

ub-

lic e

mpl

oym

ent i

n N

ew J

erse

y, y

ou c

anno

t par

ticip

ate

in a

ny N

ew J

erse

y S

tate

-adm

inis

tere

d re

tirem

ent s

ys-

tem

. DC

RP

mem

bers

con

side

ring

futu

re e

mpl

oym

ent

in a

pos

ition

cov

ered

by

any

of th

e N

ew J

erse

y S

tate

- ad

min

iste

red

retir

emen

t sy

stem

s sh

ould

ca

refu

lly

cons

ider

this

impa

ct b

efor

e re

ques

ting

a di

strib

utio

n.

hea

lth

Ben

efits

at

Ret

irem

ent

It is

im

port

ant

to n

ote

that

ser

vice

tim

e fr

om e

n-ro

llmen

t in

the

DC

RP

can

not

be u

sed

to q

ualif

y fo

r S

tate

Hea

lth B

enefi

ts P

rogr

am (

SH

BP

) or

Sch

ool

Em

ploy

ees’

Hea

lth B

enefi

ts P

rogr

am (

SE

HB

P)

cov-

erag

e at

ret

irem

ent.

Ple

ase

cont

act

your

em

ploy

er’s

hu

man

res

ourc

es o

ffice

or

bene

fits

adm

inis

trat

or t

o as

k ab

out

heal

th b

enefi

t co

vera

ge o

ptio

ns a

vaila

ble

in r

etire

men

t.

LIF

E IN

SU

RA

NC

E C

OV

ER

AG

E

Whi

le e

mpl

oyed

, a

DC

RP

mem

ber

is c

over

ed b

y em

ploy

er-p

aid

life

insu

ranc

e, p

ayab

le t

o de

sign

ated

be

nefic

iarie

s in

the

am

ount

of

1.5

times

the

ann

u-al

bas

e sa

lary

on

whi

ch D

CR

P c

ontr

ibut

ions

wer

e ba

sed.

Thi

s co

vera

ge i

s av

aila

ble

with

out

a m

edic

al

exam

inat

ion

to m

embe

rs u

nder

age

60.

New

ly e

n-ro

lled

mem

bers

60

year

s of

age

or

olde

r m

ust u

nder

-go

a m

edic

al e

xam

inat

ion

to q

ualif

y.

DC

RP

mem

bers

will

con

tinue

to b

e in

sure

d fo

r up

to

two

year

s if

on a

n ap

prov

ed le

ave

of a

bsen

ce w

ithou

t pa

y fo

r pe

rson

al il

lnes

s.

No

te:

The

Int

erna

l Rev

enue

Ser

vice

(IR

S)

clas

sifie

s al

l lif

e in

sura

nce

cove

rage

ove

r $5

0,00

0 as

a f

ringe

be

nefit

sub

ject

to

taxa

tion.

Whi

le t

he a

mou

nt o

f th

e lif

e in

sura

nce

cove

rage

is

not

taxa

ble,

the

pre

miu

m

requ

ired

to p

ay fo

r th

e lif

e in

sura

nce

cove

rage

is ta

x-ab

le.

Mem

bers

can

ele

ct t

o w

aive

ins

uran

ce c

over

-ag

e ov

er $

50,0

00 a

t any

tim

e.

Upo

n re

tirem

ent,

life

insu

ranc

e un

der

the

DC

RP

re-

duce

sto

3/1

6of

the

ann

ual

base

sal

ary

onw

hich

D

CR

P c

ontr

ibut

ions

wer

e ba

sed.

Thi

s lif

e in

sura

nce

cove

rage

is a

vaila

ble

in r

etire

men

t on

ly to

:

•M

embe

rsa

ge6

0or

old

eri

fth

em

embe

rha

sco

mpl

eted

10

year

s of

par

ticip

atio

n in

the

DC

RP

; or

•M

embe

rso

fany

age

ifth

em

embe

rha

sco

mpl

et-

ed 2

5 ye

ars

of p

artic

ipat

ion

in th

e D

CR

P.

The

mem

ber

also

mus

t hav

e be

en a

n ac

tive

empl

oy-

ee in

the

12 m

onth

s im

med

iate

ly p

rece

ding

the

initi

al

rece

ipt o

f a r

etire

men

t ann

uity

pay

men

t.

Co

nver

sio

n

Oth

er t

han

the

retir

ed i

nsur

ance

ben

efit

prev

ious

ly

desc

ribed

, lif

e in

sura

nce

cove

rage

und

er t

he D

CR

P

ceas

es 3

1 da

ys a

fter

term

inat

ion

of e

mpl

oym

ent.

Dur

ing

the

31-d

ay p

erio

d fo

llow

ing

term

inat

ion

of

empl

oym

ent,

a m

embe

r m

ay c

onve

rt e

xist

ing

grou

p lif

e in

sura

nce

cove

rage

(les

s an

y am

ount

of c

over

age

carr

ied

over

into

ret

irem

ent)

into

an

indi

vidu

al p

olic

y,

with

out

med

ical

exa

min

atio

n. F

or m

ore

info

rmat

ion,

se

e th

e C

onve

rsio

n of

Gro

up L

ife I

nsur

ance

Fac

t S

heet

. LO

NG

-TE

RM

DIS

AB

ILIT

Y C

OV

ER

AG

E

A m

embe

r is

elig

ible

for

empl

oyer

-pai

d lo

ng-t

erm

dis

-ab

ility

insu

ranc

e co

vera

ge a

fter o

ne y

ear o

f par

ticip

a-tio

n in

the

DC

RP.

The

mem

ber

beco

mes

elig

ible

for

the

long

-ter

m d

is-

abili

ty b

enefi

t af

ter

six

cons

ecut

ive

mon

ths

of t

otal

di

sabi

lity

due

to a

n oc

cupa

tiona

l or

non-

occu

patio

nal

cond

ition

.

To b

e co

nsid

ered

tot

ally

dis

able

d du

e to

sic

knes

s or

ac

cide

ntal

bod

ily in

jury

, th

e m

embe

r m

ust

be u

nabl

e to

per

form

any

and

eve

ryd

uty

pert

aini

ngt

ohi

s/he

roc

cupa

tion.

The

mem

ber

need

not

be

confi

ned

to

hom

e, b

ut m

ust b

e un

der

a do

ctor

’s r

egul

ar c

are.

Ifa

mem

ber

ist

otal

lyd

isab

led,

he/

she

ise

ligib

let

ore

ceiv

e a

regu

lar

mon

thly

inc

ome

bene

fit u

p to

60

perc

ent o

f the

bas

e sa

lary

on

whi

ch D

CR

P c

ontr

ibu-

tions

wer

e ba

sed

durin

g th

e 12

mon

ths

prec

edin

g th

e on

set

of t

he d

isab

ility

. Whi

le d

isab

led,

the

mem

ber’s

an

d th

e em

ploy

er’s

man

dato

ry c

ontr

ibut

ions

are

au-

tom

atic

ally

cre

dite

d to

the

mem

ber’s

ret

irem

ent

ac-

coun

t.

The

mon

thly

inc

ome

bene

fit i

s of

fset

by

any

othe

r pe

riodi

c be

nefit

the

mem

ber

may

be

rece

ivin

g, s

uch

as W

orke

rs’ C

ompe

nsat

ion,

sho

rt-t

erm

dis

abili

ty,

or

Soc

ial S

ecur

ity.

Eig

htee

n m

onth

s af

ter

the

onse

t of l

ong-

term

dis

abil-

ity e

ligib

ility

, th

e m

embe

r m

ust

be u

nabl

e to

eng

age

ina

nyg

ainf

ulo

ccup

atio

nfo

rw

hich

he/

she

isr

easo

n-ab

ly s

uite

d by

edu

catio

n, t

rain

ing,

or

expe

rienc

e. T

o-ta

l dis

abili

ty is

not

con

side

red

to e

xist

if t

he m

embe

r is

gai

nful

ly e

mpl

oyed

, in

carc

erat

ed,

or if

the

dis

abil-

ity r

esul

ted

from

an

act

of w

ar o

r w

as i

nten

tiona

lly

self-

infli

cted

.

Long

-ter

m d

isab

ility

ben

efits

will

be

paid

as

long

as

the

mem

ber

rem

ains

dis

able

d or

unt

il th

e m

embe

r at

tain

s ag

e 70

. S

houl

d th

e m

embe

r be

gin

rece

ivin

g pa

ymen

ts u

nder

the

ret

irem

ent

annu

ity,

thes

e be

ne-

fits

term

inat

e. CO

NTA

CT

ING

Th

E D

CR

P

For

m

ore

info

rmat

ion

rega

rdin

g th

e D

CR

P,

plea

se

visi

t P

rude

ntia

l’s

DC

RP

w

ebsi

te

at:

ww

w.p

rud

enti

al.c

om

/njd

crp

or

call

toll-

free

1-8

55-

657-

5267

.

Thi

s fa

ct s

heet

has

bee

n pr

oduc

ed a

nd d

istr

ibut

ed b

y:

New

Jer

sey

Div

isio

n o

f P

ensi

on

s &

Ben

efits

P.

O. B

ox 2

95, T

ren

ton

, NJ

0862

5-02

95

(609

)29

2-75

24F

or th

e he

arin

g im

paire

d: T

RS

711

(60

9) 2

92-6

683

ww

w.n

j.gov

/tre

asu

ry/p

ensi

on

s

19

Page 22: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

20

Page 23: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

�e '(o

ur 8

�o

�-,

.Jr.q_

C!>�

<q

'-i ,

Defin

ed C

ontri

butio

n R

etire

men

t Pr

ogra

m (D

CRP)

Enr

ollm

ent

Info

rmat

ion

for:

w�

...-E

Due

to M

axim

um

Com

pens

atio

n Li

mits

The

Def

ined

C

ontri

butio

n Re

tirem

ent

Prog

ram

(D

CRP

) wa

s es

tabl

ishe

d Ju

ly 1,

200

7, u

nder

the

pr

ovis

ions

of N

.J.S

.A. 4

3:15

C-1

et s

eq. T

he D

CRP

pr

ovid

es e

ligib

le m

embe

rs w

ith a

tax-

shel

tere

d, d

e­fin

ed c

ontri

butio

n re

tirem

ent b

enef

it, al

ong

with

life

in

sura

nce

and

long

-term

dis

abilit

y co

vera

ge.

ELIG

IBIL

ITY

This

fac

t sh

eet

addr

esse

s D

CRP

mem

bers

hip

for

empl

oyee

s al

read

y en

rolle

d in

the

Publ

ic E

mpl

oyee

s' Re

tirem

ent S

yste

m (P

ERS

), Te

ache

rs' P

ensi

on a

nd

Annu

ity F

und

(TPA

F), P

olic

e an

d Fi

rem

en's

Retir

e­m

ent

Syst

em (

PFRS

), or

Sta

te P

olic

e Re

tirem

ent

Syst

em (S

PAS)

who

se s

alar

y exc

eeds

the

max

imum

pe

nsio

nabl

e co

mpe

nsat

ion

limit.

The

Defin

ed C

ontri

­bu

tion

Ret

irem

ent P

rogr

am (D

CR

P) if

Ine

ligib

le fo

r PE

RS

or T

PAF

Enro

llmen

t and

the

Defin

ed C

ontri

­bu

tion

Ret

irem

ent P

rogr

am (

DCR

P) fo

r Elec

ted

and

Appo

inte

d O

fficia

ls Fa

ct S

heet

s ar

e al

so a

vaila

ble

on

our w

ebsi

te a

t: w

ww.n

j.gov

/trea

sury

/pen

sion

s

Empl

oyee

s en

rolle

d in

the

PERS

or T

PAF

on o

r afte

r Ju

ly 1,

200

7, o

r enr

olle

d in

the

PFRS

or S

PRS

afte

r M

ay 2

1, 2

010,

are

sub

ject

to a

max

imum

com

pen­

satio

n lim

it fo

r pen

sion

con

tribu

tions

. The

max

imum

co

mpe

nsat

ion

is b

ased

on

the

annu

al m

axim

um

wage

for S

ocia

l Sec

urity

(see

cha

rt) a

nd is

sub

ject

to

chan

ge a

t the

sta

rt of

eac

h ca

lend

ar y

ear.

Ther

efor

e, a

n el

igib

le e

mpl

oyee

who

ear

ns i

n ex

­ce

ss o

f the

ann

ual m

axim

um w

age

will b

e en

rolle

d in

the

DC

RP in

add

ition

to th

e PE

RS, T

PAF,

PFR

S, o

r SP

RS (a

s ap

prop

riate

).

PERS

ITPA

F A

NN

UAL

MA

XIM

UM WA

GE

YEA

R M

AXI

MUM

WA

GE

2008

$1

02,0

00

2009

, 201

0, a

nd 2

011

$106

,800

20

12

$110

,100

20

13

$113

,700

20

14

$117

,000

20

15 a

nd 2

016

$118

,500

20

17

$127

,200

20

18

$128

,400

20

19

$132

,900

20

20

$137

,700

Empl

oyee

s wh

o pa

rticip

ate

in th

e D

CRP

will

rece

ive

serv

ice

cred

it in

thei

r ret

irem

ent s

yste

m a

ccou

nt a

nd

will

be e

ligib

le to

retir

e un

der t

he ru

les

of th

e re

tire­

men

t sys

tem

. The

fina

l sal

ary

or fi

nal c

ompe

nsat

ion

at re

tirem

ent w

ill be

limite

d to

the

max

imum

com

pen­

satio

n am

ount

s in

effe

ct w

hen

the

sala

ry w

as e

arne

d.

Empl

oyee

s wh

o pa

rtici

pate

in t

he D

CRP

bec

ause

th

eir s

alar

y ex

ceed

s th

e m

axim

um p

ensi

onab

le c

om­

pens

atio

n lim

it wi

ll re

ceive

add

ition

al in

com

e ab

ove

thei

r pen

sion

am

ount

, whi

ch is

bas

ed o

n th

e am

ount

in

vest

ed in

the

DC

RP.

Janu

ary

2020

Publ

ic Em

ploye

es' R

etire

men

t Sys

tem

(PER

S)

Teac

hers

' Pen

sion

and

Annu

ity F

und

(TPA

F)

Polic

e an

d Fire

men

's Pe

nsion

Fun

d (P

FRS)

St

ate

Polic

e Re

tirem

ent S

yste

m (S

PAS)

Opt

iona

l Wai

ver

A PE

RS, T

PAF,

PFRS

, or S

PRS

mem

ber w

ho is

als

o el

igib

le fo

r the

DC

RP d

ue to

the

max

imum

com

pen­

satio

n lim

it ca

n ch

oose

to v

olun

taril

y wa

ive p

artic

i­pa

tion

in t

he D

CRP

by

subm

ittin

g a

DCR

P W

aive

r of

Retire

men

t Pro

gram

Par

ticip

ation

form

to th

e Ne

w Je

rsey

Divi

sion

of P

ensi

ons

& B

enef

its (N

JDPB

). If

a m

embe

r wa

ives

DC

RP p

artic

ipat

ion

and

late

r wi

shes

to p

artic

ipat

e, h

e or

she

can

app

ly fo

r DC

RP

enro

llmen

t, wi

th m

embe

rshi

p to

be

effec

tive

Janu

ary 1

of

the

follo

wing

cal

enda

r yea

r.

ENRO

LLM

ENT

Elig

ible

mem

bers

are

enr

olle

d in

the

DC

RP w

hen

the

annu

al s

alar

y ex

ceed

s th

e m

axim

um c

ompe

nsat

ion

limit.

Thi

s m

ay o

ccur

eith

er:

•Up

on e

nrol

lmen

t int

o th

e PE

RS, T

PAF,

PFR

S, o

rSP

RS w

hen

an a

nnua

l bas

e sa

lary

is r

epor

ted

on th

e En

rollm

ent

Applic

ation

that

exc

eeds

the

max

imum

com

pens

atio

n; o

r •

Whe

n an

elig

ible

mem

ber's

ann

ual s

alar

y is

in­

crea

sed

to a

leve

l tha

t ex

ceed

s th

e m

axim

umco

mpe

nsat

ion

and

it is

repo

rted

by th

e em

ploy

erto

the

NJD

PB (

eith

er b

y di

rect

ly co

ntac

ting

the

NJD

PB, o

r wh

en s

ubm

itted

by

the

empl

oyer

on

the

Qua

rterly

Rep

ort o

f Con

tribu

tions

).W

hen

enro

lled

in t

he D

CRP

, m

embe

rs c

ontri

bute

5.

5 pe

rcen

t of t

he b

ase

sala

ry in

exc

ess

of th

e m

axi­

mum

com

pens

atio

n lim

it to

a ta

x-de

ferre

d in

vest

men

t ac

coun

t est

ablis

hed

with

Pru

dent

ial,

which

join

tly a

d-

Fact

She

et #

79

21

Page 24: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

This

fac

t sh

ee

t is

a s

umm

ary

an

d n

ot in

ten

d ed

to p

rovid

e a

ll in

form

atio

n.

D efin

e d C

ontr i

but io

n R

etire

men

t Pro

g ram

( DCR

P)

Alth

oug

he

very

att

em

pta

ta

cc

ura

cy

ism

ad e

,itc

an

no

tbe

gua

ran

tee

d .

Enro

llmen

t Du e

to M

axim

um C

ompe

nsat

ion

L im

its

min

ister

s th

e D

CR

P in

vest

me

nts

with

the

NJD

PB.

Me

mbe

r co

ntrib

utio

ns

are

ma

tche

d by

a th

ree

per­

ce

nt

empl

oye

r co

ntri

butio

n ba

sed

on

the

sala

ry in

ex­

ce

ss o

f the

ma

ximum

co

mpe

nsa

tion

limit.

It is

imp o

rtan

t tha

t an

em

ploy

er e

nro

ll a

DC

RP-

elig

i­bl

e m

embe

r as

soo

n a

s it

is k

no

wn th

at t

he e

mpl

oy­

ee

's a

nn

ual s

ala

ry w

ill e

xce

ed

the

ma

ximum

co

pen

satio

n so

the

DC

RP

acc

oun

t ca

n b

e e

sta

blish

ed

in a

dva

nc

e of

co

llec

tion

of a

ny r

equi

red

co

ntri

butio

ns.

Con

tribu

tion

s a

re re

quire

d fro

m th

e da

te o

f DC

RP

el­

igib

ility.

If a

ny

back

de

duct

ion

s a

re o

wed,

em

ploy

ers

m

ust s

che

dule

an

d re

mit

the

m to

the

DC

RP.

Tran

sfer

s Em

ploy

ees

who

tra

nsfe

r em

plo

ymen

t will

no

t be

sub­

ject

to m

axim

um c

ompe

nsa

tion

lim

its o

r D

CR

P e

rollm

ent

if:

•Th

e tr

ansf

erri

ng e

mpl

oye

e w

as

a m

em

ber o

f the

PER

S o

r TPA

F o

n o

r be

fore

Jun

e 30

, 200

7; o

r•

The

tran

sfe

rring

em

plo

yee

wa

s a

me

mbe

r of t

he

PFR

S or

SPR

S o

n o

r bef

ore

May

21,

201

O; a

ndIf

the

me

mbe

r is

trans

ferri

ng

to a

n e

ligib

le

p osit

ion

with

out

a b

reak

in s

erv

ice;

or

If a

ny

bre

ak in

se

rvic

e is

24

mo

nth

s o

r les

s fro

m th

e d

ate

of t

he la

st c

on

tribu

tion

to th

e re

tirem

en

t sy

ste

m a

nd t

he

me

mbe

r's a

c­c

oun

t has

no

t be

en

with

dra

wn; o

r If

an

y br

eak

in s

erv

ice

is 2

4 m

on

ths

or l

ess

from

the

e

nd

of a

n a

ppro

ved

lea

ve of

ab­

s en

ce

. If

a m

embe

r tra

nsfe

rs a

fter

a b

rea

k in

se

rvic

e th

at

falls

bey

ond

the

24

-mo

nth

exc

eptio

ns d

escrib

ed

abo

ve, t

he m

embe

r wi

ll be

sub

jec

t to

the

max

imum

c

om

pen

satio

n ru

les

and

DC

RP

en

rollm

ent.

Fact

She

et #

79

Vest

ing

A PE

RS,

TPA

F, PF

RS,

SPR

S, o

r Alte

rna

te B

en

efit

s Pr

ogr

am

(ABP

) me

mbe

r wh

o b

eco

me

s el

igib

le a

nd

is e

nro

lled

in th

e D

CR

P is

imm

edia

tely

ve

sted

in th

e

DCR

P. As

a v

est

ed m

embe

r, yo

u ha

ve a

rig

ht to

a

ben

efit

at

retir

em

ent

base

d o

n bo

th t

he

em

plo

yee

an

d em

ploy

er c

on

tribu

tions

to th

e D

CR

P.

WIT

HD

RAWAL

W

ithdr

awa

l occu

rs w

hen

a D

CR

P m

embe

r sep

ara

tes

fr om

cov

ere

d e

mpl

oym

en

t an

d su

bmits

a re

ques

t to

Prud

en

tial f

or a

with

draw

al o

f co

ntri

butio

ns.

On

ly th

e

me

mbe

r's c

on

tribu

tions

are

a

vaila

ble

fo

r wi

thdr

aw

­a

l -

empl

oye

r c

on

tribu

tion

s a

re

forfe

ited.

Afte

r a

with

dra

wal,

the

indi

vidua

l is

elig

ible

for r

e-e

nro

llme

nt

in th

e D

CR

P or

enr

ollm

en

t in

ano

the

r Ne

w Je

rse

y St

ate

-adm

inist

ere

d re

tire

men

t sys

tem

upo

n re

turn

to

co

vere

d em

plo

yme

nt. RE

TIRE

MEN

T R

etire

men

t oc

cur

s wh

en

a D

CR

P m

em

ber s

epa

rate

s fr o

m c

ove

red

empl

oym

ent

and

ele

cts

to re

cei

ve

a

dist

ribut

ion

o

f fu

nds

co

nta

inin

g bo

th e

mpl

oye

r a

nd

em

plo

yee

c

ont

ribut

ion

s pl

us i

nter

est.

This

ac

tion

deem

s th

e fo

rmer

pa

rtic

ipa

nt a

s re

tired

an

d, t

here

­fo

re, i

ne

ligib

le to

re-e

nro

ll in

the

DC

RP

or p

artic

ipa

te

in a

ny

oth

er N

ew J

erse

y St

ate

-adm

inis

tere

d re

tire

­m

en

t sys

tem

. An

ABPID

CR

P Wi

thdr

awal

Req

uest

Ack

nowl

edg­

men

t Rec

eipt

mus

t be

co

mpl

ete

d in

ord

er to

rec

eive

fu

nds.

This

form

is a

vaila

ble

in th

e "P

ublic

atio

ns"

sec

­ti o

n o

f our

web

site

.

Appl

ying

for

Retir

emen

t Si

x m

on

ths

befo

re re

tire

me

nt,

a m

em

ber s

houl

d c

on

­t a

ct h

is/he

r em

plo

yer a

nd P

rude

ntia

l for

info

rma

tion

rega

rdin

g D

CR

P be

nef

its a

nd

opt

ion

s.

Janu

ary 2

020

A D

CR

P m

embe

r may

ele

ct t

o re

ceiv

e al

l or a

po

rtion

o

f his

/her

ac

coun

t in

a lu

mp-

sum

dis

tribu

tion

, or

in

a v

arie

ty o

f pe

riodi

c p

aym

ent

met

hods

. Ple

ase

co

t ac

t yo

ur a

dmin

istra

tive

serv

ice

s pr

ovi

der

for

mo

re

info

rma

tion

. All

retu

rns

of c

ontri

butio

ns

an

d e

arn

ings

a

re c

onsid

ere

d ta

xabl

e in

the

ye

ar th

ey

are

rec

eiv

ed;

the

refo

re, t

he ty

pe o

f pay

out

pla

n s

houl

d be

co

nsi

d­e

red

ca

refu

lly p

rior t

o re

tirem

en

t. Th

ere

is n

o m

inim

um re

tire

men

t age

un

der t

he D

CR

P. Th

e m

embe

r will

aut

om

atic

ally

be

con

side

red

retir

ed,

r ega

rdle

ss o

f age

, if t

here

is a

ny

dist

ribut

ion

of v

est

ed

co

ntri

butio

ns.

A m

em

ber m

ay

take

a d

istri

butio

n a

t an

y tim

e a

fter

term

inat

ion

o

f e

mpl

oym

ent;

howe

ver,

if yo

u re

turn

to

publ

ic em

plo

yme

nt i

n

New

Jers

ey,

you

can

not

p arti

cip

ate

in

an

y Ne

w Je

rsey

Sta

te-a

dmin

iste

red

r etir

eme

nt s

yste

m. D

CR

P m

embe

rs c

onsid

erin

g fu

­tu

r e e

mpl

oym

en

t in

a p

osi

tion

co

vere

d by

an

y o

f the

New

Je

rsey

Sta

te-a

dmin

iste

red

retir

em

ent s

yste

ms

sho

uld

care

fully

con

side

r thi

s im

pac

t be

fore

requ

est­

ing

a d

istrib

utio

n.

Hea

lth B

enef

its a

t Ret

irem

ent

Ple

ase

no

te th

at s

erv

ice

tim

e fr

om

en

rollm

en

t in

the

DC

RP

can

no

t be

us

ed t

o qu

alify

fo

r St

ate

Heal

th

B en

efit

s Pr

ogr

am

(S

HBP)

or

Scho

ol

Empl

oye

es'

Hea

lth B

ene

fits

Pro

gra

m (

SEHB

P) c

ove

rage

at r

tire

men

t; ho

weve

r, re

tirem

en

t sys

tem

me

mbe

rs w

ho

also

pa

rticip

ate

in

the

DC

RP

thro

ugh

earn

ings

in

exc

ess

of t

he m

axim

um w

age

will

co

ntin

ue to

ear

n

cre

dit t

owa

rd S

HBP/

SEHB

P co

vera

ge th

roug

h th

eir

retir

eme

nt s

yste

m s

ervi

ce

. Pl

eas

e

con

tact

your

em

plo

yer's

hum

an

re

sour

ces

o

ffic

e o

r be

nef

its a

dmin

istra

tor

to a

sk a

bout

hea

lth

ben

efit

cove

rage

opt

ion

s a

vaila

ble

in re

tirem

ent.

22

Page 25: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Def in

ed C

ont r

ibut

ion

Ret

i rem

ent P

rogr

am {D

CR

P ) T

his

fac

tsh

ee

tis

asu

mm

ary

and

no

t in

ten

ded

to p

rovid

e a

ll in

form

atio

n.

Enro

llmen

t Due

to M

axim

um C

ompe

nsat

ion

Lim

its

Alth

oug

heve

rya

tte

mpt

at

ac

cur

acy

ism

ade

,itc

an

no

tbe

gua

rant

ee

d.

LIFE

INS

URAN

CE C

OVE

RAG

E W

hile

em

plo

yed,

PER

S, T

PAF,

PFRS

, o

r SP

RS

me

mbe

rs e

nrol

led

in th

e D

CRP

are

co

vere

d by

em

­pl

oye

r-pa

id lif

e in

sura

nce

, pa

yabl

e to

the

ir de

signa

ted

bene

fi cia

ries

in th

e a

mo

unt o

f of 1

.5 ti

mes

the

ann

ual

b ase

sa

lary

on

whi

ch

DCRP

con

tribu

tions

are

ba

sed.

Th

is c

ove

rage

is a

vaila

ble

with

out

a m

edi

cal

exa

ina

tion

to

mem

bers

und

er

age

60

. Ne

wly

enro

lled

me

mbe

rs 6

0 ye

ars

of a

ge o

r o

lde

r m

ust u

nde

rgo

a

me

dic

al e

xam

ina

tion

to q

ualif

y. DC

RP m

embe

rs w

ill c

ont

inue

to b

e in

sure

d fo

r up

to

two

yea

rs if

on

an

app

rove

d le

ave

of a

bse

nce

with

out

pa

y f o

r per

sona

l illn

ess

. No

te: T

he In

tern

al R

eve

nue

Serv

ice (I

RS) c

lass

ifies

all

life in

sura

nce

co

vera

ge o

ver $

50,0

00 a

s a

frin

ge

bene

fit s

ubje

ct t

o ta

xatio

n. W

hile

the

am

oun

t of t

he

life in

sura

nce

co

vera

ge is

not

taxa

ble

, the

pre

miu

m

requ

ired

to p

ay

for t

he lif

e in

sura

nce

co

vera

ge is

tax­

abl

e. M

em

bers

ca

n e

lect t

o wa

ive in

sura

nce

co

ver­

age

ove

r $50

,000

at a

ny ti

me

. Up

on

retir

em

ent,

life in

sura

nce

unde

r th

e DC

RP is

r e

duc

ed

to 3

/16

of t

he a

nnua

l ba

se s

ala

ry o

n w

hic

h DC

RP c

ont

ribut

ions

wer

e b

ase

d.

This

life

insu

ranc

e c

ove

rage

is a

vaila

ble

in re

tire

me

nt

onl

y to

: •

PERS

, TPA

F, PF

RS, o

r SPR

S m

em

bers

enr

olle

din

the

DCRP

wh o

are

age

60

or o

lde

r if t

he m

em

­be

r ha

s c

om

ple

ted

1 0 y

ears

of p

arti

cip

atio

n in

the

DC

RP, P

ERS,

TPA

F, PF

RS, o

r SPR

S; o

r•

PERS

, TPA

F, PF

RS, o

r SPR

S m

em

bers

enr

olle

din

the

DC

RP w

ho a

re a

ny a

ge if

the

mem

ber h

as

co

mpl

eted

25

yea

rs o

f pa

rtic

ipa

tion

in th

e DC

RP,PE

RS, T

PAF,

PFRS

, or S

PRS.

The

me

mbe

r als

o m

ust h

ave

bee

n a

n a

ctiv

e e

mpl

oy­

ee

in th

e 1

2 m

onth

s im

me

dia

tely

prec

edi

ng th

e in

itia

l re

cei

pt o

f a re

tirem

ent

ann

uity

pa

yme

nt.

LON

G-T

ERM

DIS

ABIL

ITY

COVE

RAG

E A

me

mbe

r is

elig

ible

for e

mpl

oye

r-pa

id lo

ng-te

rm d

is­a

bilit

y in

sura

nce

co

vera

ge a

fter o

ne y

ea

r of p

arti

cip

tion

in th

e D

CRP.

Th

e m

em

ber b

ec

ome

s e

ligib

le fo

r the

long

-term

dis

­a

bilit

y be

nefit

s a

fter s

ix c

ons

ecut

ive m

ont

hs o

f to

tal

dis a

bilit

y du

e to

an

occ

upa

tiona

l or n

ono

cc

upa

tiona

l c

ond

ition

. T o

be

con

side

red

tota

lly d

isa

bled

due

to s

ickne

ss o

r a

ccid

enta

l bo

dily

inju

ry, t

he m

embe

r mus

t be

una

ble

to p

erfo

rm a

ny a

nd e

very

dut

y pe

rtain

ing

to h

is/h

er

oc

cup

atio

n. T

he m

embe

r ne

ed n

ot

be c

onf

ined

to

hom

e, b

ut m

ust b

e u

nde

r a d

octo

r's re

gula

r ca

re.

If a

mem

ber i

s to

tally

dis

abl

ed, h

e/s

he is

elig

ible

to

recei

ve a

reg

ula

r m

ont

hly

inc

om

e be

nefit

up

to 60

pe

rcen

t of t

he b

ase

sa

lary

on

whi

ch

DCRP

co

ntrib

u­tio

ns w

ere

ba

sed

durin

g th

e 12

mon

ths

pre

ced

ing

the

ons

et o

f the

dis

abi

lity.

Whi

le d

isa

ble

d, th

e m

embe

r's

and

the

empl

oye

r's m

and

ato

ry c

ont

ribut

ions

are

au­

tom

atic

ally

cre

dite

d to

the

me

mbe

r's r

etir

eme

nt a

co

unt.

The

mo

nthl

y in

co

me

bene

fit is

offs

et b

y a

ny o

the

r pe

ri odi

c b

enef

it th

e m

embe

r may

be

recei

ving,

suc

h a

s W

ork

ers

' Co

mpe

nsa

tion,

sho

rt-te

rm d

isa

bilit

y, o

r S o

cia

l Se

cur

ity.

Eigh

tee

n m

ont

hs a

fter t

he o

nse

t of l

ong-

term

dis

abi

l­ity

elig

ibilit

y, th

e m

em

ber m

ust b

e un

abl

e to

eng

age

in a

ny g

ain

ful o

cc

upa

tion

for w

hic

h he

/she

is re

aso

n­a

bly

suite

d by

edu

ca

tion,

tra

inin

g, o

r exp

erie

nce

. To

­ta

l dis

abi

lity

is n

ot c

ons

ide

red

to e

xist

if th

e m

embe

r is

ga

infu

lly e

mpl

oye

d, in

car

cer

ate

d, o

r if t

he d

isa

bil­

ity r

esul

ted

from

an

ac

t of w

ar

or w

as

inte

ntio

nally

se

lf-in

flicte

d.

Janu

ary

2020

Long

-term

dis

abi

lity

bene

fits

will

be p

aid

as

long

as

the

me

mbe

r re

mai

ns d

isa

ble

d o

r un

til th

e m

em

ber

atta

ins

age

70.

Sho

uld

the

me

mbe

r be

gin

recei

ving

paym

ents

und

er t

he re

tire

me

nt a

nnui

ty, t

hese

ben

fits

term

ina

te.

CON

TACT

ING

TH

E DC

RP

For

mo

re

info

rma

tion

rega

rdin

g th

e

DCRP,

pl

ea

se

visit

Prud

entia

l's

DCRP

we

bsite

a

t: w

ww.p

rude

ntial.c

om/njdcrp

or c

all

toll-

free

1-8

66-

653-

2771

.

This

fact

she

et h

as b

een

prod

uced

and

distrib

uted

by:

New

Jer

sey

Divis

ion

of P

ensi

ons

& B

enefi

ts

P.O

. Box

295

, Trent

on, N

J 08

625-

0295

(6

09) 2

92-7524

For th

e he

aring

impa

ired:

TRS

711

(609

) 292

-668

3 www

.nj.g

ov/treas

ury/

pens

ions

Fact

She

et #

79

23

Page 26: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

24

Page 27: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Defe

rred

Com

pens

atio

n -

NJSE

DCP

Info

rmat

ion

for:

Stat

e of

New

Jers

ey E

mplo

yees

OVE

RVIE

W

The

New

Jers

ey S

tate

Em

ploy

ees D

efer

red

Com

pen­

satio

n Pl

an (N

JSED

CP)

pro

vides

you

, as

an e

ligib

le

Stat

e em

ploy

ee, a

n op

portu

nity

to v

olun

taril

y sh

elte

r a

porti

on o

f you

r wa

ges

from

fede

ral i

ncom

e ta

xes

while

sav

ing

for

retir

emen

t to

supp

lem

ent

your

So­

cial

Sec

urity

and

pen

sion

ben

efits

. Und

er th

e Pl

an,

fede

ral in

com

e ta

x is

not d

ue o

n de

ferre

d am

ount

s or

ac

cum

ulat

ed e

arni

ngs

until

you

rece

ive a

dis

tribu

tion

(pay

men

t) fro

m y

our

acco

unt.

Pres

umab

ly, d

istri

bu­

tion

is a

t ret

irem

ent w

hen

your

tax

rate

is e

xpec

ted

to b

e lo

wer.

PLA

N A

DMIN

ISTR

ATI

ON

Th

e NJ

SEDC

P, go

vern

ed b

y the

gui

delin

es o

f Int

erna

l Re

venu

e Co

de (I

RC) S

ectio

n 45

7 an

d th

e la

ws o

f the

St

ate

of N

ew J

erse

y, is

adm

inis

tere

d by

Pru

dent

ial

Fina

ncia

l for

the

Stat

e of

New

Jer

sey.

Indi

vidua

l par

­tic

ipan

t's a

ccou

nts

are

mai

ntai

ned

by th

e Ad

min

istra

­to

r and

sta

tem

ents

of a

ccou

nt a

re fu

rnis

hed

quar

ter­

ly. A

ll Pl

an e

xpen

ses

are

born

e by

the

parti

cipa

nts,

an

d no

tific

atio

n of

adm

inis

trativ

e fe

es is

pro

vided

at

enro

llmen

t. The

Def

erre

d C

ompe

nsat

ion

Boar

d is

the

final

aut

horit

y on

all m

atte

rs co

ncer

ning

the

oper

atio

n of

the

Plan

; by

law,

the

Stat

e In

vest

men

t Cou

ncil h

as

the

right

to s

uper

vise

certa

in a

spec

ts o

f the

Pla

n in

­clu

ding

the

inve

stm

ent o

f ass

ets.

ELIG

IBIL

ITY

FOR

ENRO

LLM

ENT

To e

nrol

l in

the

NJSE

DC

P, yo

u m

ust b

e em

ploy

ed b

y th

e St

ate

of N

ew J

erse

y or

an

elig

ible

age

ncy,

au­

thor

ity, c

omm

issi

on, o

r ins

trum

enta

lity

of S

tate

gov

­er

nmen

t. If

you

are

empl

oyed

thro

ugh

a co

unty

, tow

nshi

p, o

r m

unic

ipal

ity, a

nd n

ot p

aid

dire

ctly

by th

e St

ate

of N

ew

Jers

ey o

r one

of i

ts a

genc

ies,

you

are

not

elig

ible

for

the

NJSE

DC

P. H

ow T

o En

roll

You

can

obta

in a

n en

rollm

ent

pack

age

from

you

r hu

man

res

ourc

es o

ffice

or

bene

fits

adm

inist

rato

r, or

enr

oll

by c

onta

ctin

g Pr

uden

tial

Retir

emen

ts d

i­re

ctly

at 1

-866

-NJS

EDCP

(1-8

66-6

57-3

327)

; a T

DD

lin

e is

also

ava

ilabl

e at

1-8

77-7

60-5

166.

You

can

al

so e

nrol

l th

roug

h Pr

uden

tial

Fina

ncia

l's w

ebsi

te:

www

.pru

dentia

l.com/njs

edcp

Upon

enr

ollm

ent,

you

agre

e th

at y

our d

efer

rals

and

an

y ea

rnin

gs b

ecom

e an

d re

mai

n St

ate

prop

erty

, wi

th th

e un

ders

tand

ing

that

all

amou

nts

due

will

be

held

in tr

ust f

or y

ou a

nd y

our

bene

ficia

ries

and

will

be p

aid

to y

ou fo

llowi

ng s

ever

ance

of e

mpl

oym

ent.

You

may

def

er b

etwe

en o

ne a

nd 1

00 p

erce

nt o

f you

r av

aila

ble

sala

ry a

fter

man

dato

ry d

educ

tions

(m

i­nu

s yo

ur t

ax-s

helte

red

pens

ion

or o

ther

vol

unta

ry

tax-

shel

tere

d co

ntrib

utio

ns)

with

an

annu

al d

olla

r m

axim

um in

202

0 of

$19

,500

($26

,000

for i

ndivi

du­

als

age

50 a

nd o

lder

). You

then

cho

ose

how

you

want

to

inve

st a

mon

g th

e 20

inve

stm

ent f

unds

now

offe

red

thro

ugh

Prud

entia

l Fin

anci

al.

Janu

ary

2020

MAN

AGIN

G YO

UR

INVE

STM

ENTS

As

a p

artic

ipan

t in

the

NJSE

DCP,

you

hav

e th

e ab

ility

to m

ake

chan

ges

on y

our a

ccou

nt s

uch

as in

crea

se,

decr

ease

, sus

pend

, or r

esum

e de

ferra

l per

cent

ages

. Yo

u m

ay a

lso

chan

ge y

our

inve

stm

ent e

lect

ions

to

any

of th

e 20

pre

-app

rove

d pr

oduc

ts o

ffere

d un

der

Prud

entia

l. D

ISTR

IBU

TIO

N O

FYO

UR

MO

NEY

FR

OM

TH

E PL

AN

Yo

ur N

JSED

CP a

ccou

nt m

ay b

e di

strib

uted

follo

wing

se

vera

nce

of e

mpl

oym

ent d

ue to

term

inat

ion,

retir

e­m

ent,

or d

isab

ility.

Dist

ribut

ion

is al

so p

erm

itted

in

the

case

of a

n un

fore

seea

ble

finan

cial h

ards

hip,

as

defin

ed u

nder

IRC

Sec

tion

457,

follo

wing

app

rova

l by

the

NJSE

DC

P Bo

ard.

In-s

ervic

e di

strib

utio

ns a

re

perm

itted

on

smal

ler,

inac

tive

acco

unts

. If

your

acc

ount

bal

ance

is le

ss th

an $

5,00

0 at

the

time

of d

istri

butio

n as

a r

esul

t of s

ever

ance

of e

ploy

men

t, yo

u m

ust t

ake

a lu

mp-

sum

pay

men

t. If

your

acc

ount

bal

ance

is $

5,00

0 or

mor

e, y

ou m

ay

elec

t: 1.

A on

e-tim

e lu

mp-

sum

pay

men

t;2.

A po

rtion

of y

our a

ccou

nt in

a s

peci

fic d

olla

ram

ount

; or

3.Pe

riodi

c in

stal

lmen

t pay

men

ts.

Fact

She

et #

32

25

Page 28: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

This

fact

shee

t is a

sum

mar

y an

d no

t inte

nded

to p

rovid

e al

l info

rmat

ion.

Alth

ough

eve

ry a

ttem

pt a

t acc

urac

y is

mad

e, it c

anno

t be

guar

ante

ed.

Defe

rred

Com

pens

atio

n -

NJSE

DCP

Upon

sev

eran

ce o

f em

ploy

men

t, yo

u m

ay b

egin

you

r ac

coun

t dist

ribut

ion

as s

oon

as a

dmin

istra

tivel

y fe

a­sib

le, y

ou m

ay e

lect

a fu

ture

dist

ribut

ion

date

, or y

ou

may

do

noth

ing.

How

ever

, you

mus

t beg

in re

ceivi

ng

dist

ribut

ion

no la

ter t

han

April

1 o

f the

yea

r fol

lowi

ng

your

atta

inm

ent o

f age

age

70

1/2

(if b

orn

befo

re J

uly

1, 1

949)

or a

ge 7

2 (if

bor

n on

or a

fter J

uly

1, 19

49),

or th

e ye

ar o

f em

ploy

men

t ter

min

atio

n, w

hich

ever

is

late

r. Fo

r dai

ly va

lued

fund

s, y

our a

ccou

nt w

ill b

e va

l­ue

d at

the

clos

e of

the

day

prio

r to

your

dist

ribut

ion

date

. For

mon

thly

valu

ed fu

nds,

your

acc

ount

will

be

valu

ed a

t the

clo

se o

f the

mon

th p

rior t

o yo

ur e

lec­

tion

for p

aym

ent. A

Distrib

ution

Elec

tion

form

mus

t be

com

plet

ed a

nd re

turn

ed to

the

Plan

offi

ce.

Tax

Cons

eque

nces

Th

e NJ

SEDC

P is

an e

ligib

le d

efer

red

com

pens

atio

n pl

an u

nder

IRC

Sec

tion

457.

Dist

ribut

ions

from

the

Plan

may

be

elig

ible

for

rollo

ver;

howe

ver,

they

do

not q

ualif

y fo

r spe

cial

five

-yea

r or 1

0-ye

ar a

vera

ging

. Di

strib

utio

ns a

re d

efin

ed a

s pe

nsio

n pa

ymen

ts a

nd

are

subj

ect t

o fe

dera

l inc

ome

tax,

unle

ss ro

lled

over

to

ano

ther

retir

emen

t pla

n.

If Yo

u Di

e Be

fore

Di

strib

utio

n Is

Com

plet

e At

the

time

of y

our d

eath

, you

r exe

cuto

r, be

nefic

iary

, or

a fa

mily

mem

ber s

houl

d co

ntac

t Pru

dent

ial F

inan

­ci

al a

t 1-8

66-N

JSED

CP.

Your

ben

efic

iary

will

be n

oti­

fied

of th

e op

tions

for a

ccou

nt d

istrib

utio

n. B

enef

icia

­rie

s ha

ve th

e sa

me

dist

ribut

ion

optio

ns a

vaila

ble

to

mem

bers

who

term

inat

e em

ploy

men

t; ho

weve

r, th

e m

axim

um p

erio

d fo

r per

iodi

c ins

tallm

ent p

aym

ents

to

non-

spou

sal b

enef

icia

ries

cann

ot e

xcee

d fiv

e ye

ars.

Bene

ficia

ries

rece

iving

dist

ribut

ions

are

sub

ject

to

the

sam

e ta

x co

nseq

uenc

es a

s th

e or

igin

al m

embe

r.

Fact

She

et #

32

QUE

STIO

NS

Con

tact

Pr

uden

tial

Fina

ncia

l or

th

e NJ

SEDC

P th

roug

h th

e Ne

w Je

rsey

Divi

sion

of P

ensio

ns &

Ben

­ef

its in

writ

ing

or c

all 1

-866

-NJS

EDC

P. Th

e NJ

SED­

CP

offic

e ca

n an

swer

you

r que

stio

ns a

bout

the

Plan

an

d yo

ur a

ccou

nt, a

nd c

an p

rovid

e an

y ne

cess

ary

form

s. Ad

ditio

nal

info

rmat

ion

on a

ccou

nt a

nd i

nves

tmen

t op

tions

is a

lso

avai

labl

e fro

m P

rude

ntia

l Fin

anci

al a

t: w

ww.p

rude

ntial.c

om/njsed

cp

This

fact

shee

t has

bee

n pro

duce

d an

d dis

tribute

d by

: N

ew J

ersey

Div

isio

n of

Pen

sion

s &

Ben

efits

P.

O. B

ox 2

95, Tre

nton

, NJ

0862

5-02

95

(609

)292

-7524

For th

e he

aring

impa

ired:

TRS

711

(609

) 292

-668

3 w

ww

.nj.g

ov/tr

easu

ry/p

ensi

ons

Janu

ary 2

020

26

Page 29: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Tax$

ave

Info

rmat

ion

for:

S

tate

Em

ploy

ees

who

are

Elig

ible

for

the

Sta

te H

ealth

Ben

efits

Pro

gram

(S

HB

P)

Feb

ruar

y 20

19

Fact

Sh

eet

#44

TAX

$AV

E E

LIG

IBIL

ITY

Tax$

ave,

a b

enefi

t pr

ogra

m a

vaila

ble

unde

r S

ectio

n 12

5 of

the

fed

eral

Int

erna

l Rev

enue

Cod

e (I

RC

), a

l-lo

ws

elig

ible

em

ploy

ees

of t

he S

tate

of

New

Jer

sey

to s

et a

side

bef

ore-

tax

dolla

rs to

pay

for

cert

ain

med

-ic

al,

dent

al,

and

depe

nden

t ca

re e

xpen

ses,

the

reby

av

oidi

ng fe

dera

l tax

es a

nd s

avin

g m

oney

.

An

elig

ible

em

ploy

ee is

any

full-

time

empl

oyee

of t

he

Sta

te, o

r a

Sta

te c

olle

ge o

r un

iver

sity

, w

ho is

elig

ible

to

par

ticip

ate

in t

he S

tate

Hea

lth B

enefi

ts P

rogr

am

(SH

BP

). Ta

x$av

e is

onl

y av

aila

ble

to S

tate

em

ploy

-ee

s.

Sec

tio

n 1

25 P

lan

s fo

r L

oca

l Em

plo

yees

P.L.

201

1, c

. 78

(Cha

pter

78)

, re

quire

s lo

cal g

over

n-m

ent

and

loca

l edu

catio

n em

ploy

ers

to o

ffer

Sec

tion

125

plan

s to

thei

r em

ploy

ees.

Loca

l em

ploy

ers

mus

t es

tabl

ish

thei

r ow

n S

ectio

n 12

5 pr

ogra

ms.

Loca

l go

vern

men

t an

d lo

cal

educ

atio

n em

ploy

ees

shou

ld c

onta

ct th

eir

hum

an r

esou

rces

offi

ce o

r be

ne-

fits

adm

inis

trat

or to

det

erm

ine

the

spec

ific

plan

s an

d be

nefit

s th

at a

re a

vaila

ble.

TAX

$AV

E C

OM

PO

NE

NT

PL

AN

S

Tax$

ave

cons

ists

of t

hree

sep

arat

e co

mpo

nent

pla

ns.

An

elig

ible

em

ploy

ee m

ay e

lect

to

part

icip

ate

in a

ny

com

bina

tion

— a

ll, s

ome,

or

none

of t

he p

lans

.

The

thre

e co

mpo

nent

s of

Tax

$ave

are

:

•T

heP

rem

ium

Opt

ion

Pla

n(P

OP

)al

low

san

em

-pl

oyee

to

pay

any

SH

BP

med

ical

and

/or

dent

alpa

yrol

l con

trib

utio

ns o

r pre

miu

ms

with

bef

ore-

tax

dolla

rs;

•T

heU

nrei

mbu

rsed

Med

ical

Fle

xibl

eS

pend

ing

Acc

ount

(F

SA

)al

low

san

em

ploy

eet

ose

tas

ide

mon

ey t

o pa

y fo

r qu

alifi

ed m

edic

al a

nd d

enta

lex

pens

es n

ot p

aid

by a

ny g

roup

ben

efits

pla

nun

der

whi

ch t

he e

mpl

oyee

and

dep

ende

nts

are

cove

red;

and

•T

heD

epen

dent

Car

eF

SA

allo

ws

an e

mpl

oyee

to s

et a

side

fund

s to

pay

for

antic

ipat

ed e

xpen

s-es

rel

ated

to

depe

nden

t ca

re i

n or

der

to p

erm

itth

e em

ploy

ee a

nd s

pous

e to

wor

k.

No

te:

Tax

savi

ngs

on c

omm

uter

mas

s tr

ansi

t an

d pa

rkin

g ex

pens

es a

re a

vaila

ble

as a

sep

arat

e be

ne-

fit t

o S

tate

em

ploy

ees

unde

r th

e C

omm

uter

Tax

$ave

P

rogr

am. S

ee t

he C

omm

uter

Tax

$ave

Pro

gram

Fac

tS

heet

for

deta

ils.

Pr

EM

IuM

OP

TIO

N P

LA

N (

PO

P)

If yo

u ar

e an

em

ploy

ee e

ligib

le t

o pa

rtic

ipat

e in

the

S

HB

P, y

ou c

an s

ave

on t

axes

by

part

icip

atin

g in

the

P

OP.

The

PO

Pa

llow

syo

uto

pay

any

of

your

SH

BP

m

edic

al a

nd/o

r de

ntal

pay

roll

cont

ribut

ions

or

prem

i-um

ded

uctio

ns w

ith b

efor

e-ta

x do

llars

. The

con

trib

u-tio

ns o

r pr

emiu

ms

you

alre

ady

pay

for

your

cov

erag

e ar

e de

duct

ed f

rom

eac

h pa

yche

ck b

efor

e fe

dera

l in-

com

ean

dF

ICA

(Soc

ialS

ecur

itya

ndM

edic

are)

taxe

sar

e ca

lcul

ated

, th

ereb

y re

duci

ng t

he t

axes

with

held

. T

he a

mou

nt o

f you

r sa

ving

s de

pend

s on

a v

arie

ty o

f

fact

ors,

suc

h as

the

am

ount

of

the

cont

ribut

ions

or

prem

ium

s an

d yo

ur in

com

e ta

x fil

ing

stat

us. T

he p

lan

runs

on

a ca

lend

ar-y

ear

basi

s.

If yo

u ha

ve a

pay

roll

cont

ribut

ion

or p

rem

ium

ded

uc-

tion

for

med

ical

and

/or

dent

al c

over

age,

you

are

au-

tom

atic

ally

enr

olle

din

the

PO

Pa

ndw

illp

ayl

ess

in

taxe

s.If

you

cho

ose

tod

eclin

een

rollm

enti

nth

eP

OP,

yo

u m

ust

sign

and

ret

urn

a D

eclin

atio

n of

Pre

miu

m

Opt

ion

Pla

n (P

OP

) fo

rm e

ach

year

to

your

ben

efits

ad

min

istr

ator

.

PO

Pw

illi

ncre

ase

your

tak

e-ho

me

pay

byr

educ

ing

your

tax

es;

it do

es n

ot c

hang

e th

e m

edic

al a

nd/o

r de

ntal

con

trib

utio

ns o

r pr

emiu

ms

you

are

requ

ired

to

pay.

Eff

ect

of

the

PO

P o

n S

HB

P

ru

les

and

Pro

ced

ure

s

The

Inte

rnal

Rev

enue

Ser

vice

(IR

S)

stric

tly r

egul

ates

th

eP

OP

bec

ause

of

the

tax

adva

ntag

esp

rovi

ded.

IR

S r

ules

req

uire

tha

t fo

r an

em

ploy

ee c

over

ed b

y th

eP

OP,

pay

roll

dedu

ctio

nsf

orm

edic

ala

ndd

enta

lpl

an b

enefi

ts r

emai

n th

e sa

me

for

the

entir

e pl

an

year

. T

here

fore

, no

cov

erag

e le

vel

chan

ge c

an b

e m

ade

whi

ch re

sults

in a

cha

nge

in th

e am

ount

of y

our

med

ical

and

/or

dent

al p

lan

dedu

ctio

n un

less

a q

ual-

ifyin

g ev

ent

occu

rs. I

f a

qual

ifyin

g ev

ent

does

occ

ur,

you

may

mak

e a

chan

ge b

y su

bmitt

ing

a co

mpl

eted

S

HB

P m

edic

al a

nd/o

r de

ntal

pla

n ap

plic

atio

n to

you

r em

ploy

er w

ithin

60

days

of

the

even

t or

dur

ing

the

annu

alO

pen

Enr

ollm

entp

erio

d.

27

Page 30: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Fact

Sh

eet

#44

Feb

ruar

y 20

19

Tax$

ave

Thi

s fa

ct s

heet

is a

sum

mar

y an

d no

t int

ende

d to

pro

vide

all

info

rmat

ion.

A

lthou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it c

anno

t be

guar

ante

ed.

Qu

alif

yin

g E

ven

ts

Pla

n el

ectio

ns i

n ef

fect

at

the

begi

nnin

g of

the

pla

n ye

ar w

ill c

ontin

ue t

hrou

ghou

t th

e ca

lend

ar y

ear

or

upon

the

occ

urre

nce

of a

qua

lifyi

ng e

vent

. T

he f

ol-

low

ing

are

cons

ider

ed q

ualif

ying

eve

nts:

•A

mar

riage

.You

may

enr

olly

our

spou

sea

nda

nyot

her

elig

ible

dep

ende

nts.

See

the

“C

ivil

Uni

onP

artn

ers,

Dom

estic

Par

tner

s,a

ndT

ax$a

ve”

sec-

tion;

•A

dditi

ono

fan

elig

ible

dep

ende

ntd

uet

obi

rth,

adop

tion,

or

lega

l gua

rdia

nshi

p;

•A

cha

nge

inf

amily

sta

tus

invo

lvin

gth

elo

sso

fel

igib

ility

of a

fam

ily m

embe

r (d

ivor

ce, d

eath

);

•A

mov

eou

tsid

ean

HM

Os

ervi

cea

rea;

•T

hete

rmin

atio

nof

you

rem

ploy

men

tfor

any

rea

-so

n, in

clud

ing

retir

emen

t;

•A

nap

prov

edu

npai

dle

ave

ofa

bsen

ce.Y

oua

reen

title

dto

ele

ctt

heP

OP

upo

nre

turn

to

activ

eem

ploy

men

t;

•A

cha

nge

iny

our

elig

ible

dep

ende

nt’s

em

ploy

-m

ent

stat

us r

esul

ting

in h

is/h

er l

oss

of m

edic

alan

d/or

den

tal c

over

age;

and

•S

uch

othe

rev

ents

that

may

be

dete

rmin

edto

be

appr

opria

te a

nd i

n ac

cord

ance

with

app

licab

leIR

S r

egul

atio

ns.

uN

rE

IMB

ur

SE

d M

Ed

ICA

L

FL

EX

IBL

E S

PE

Nd

ING

AC

CO

uN

T (

FS

A)

The

Unr

eim

burs

edM

edic

alF

SA

allo

ws

you

tos

ave

taxe

s on

out

-of-

pock

et m

edic

al a

nd d

enta

l ex

pens

-es

tha

t re

duce

you

r sp

enda

ble

inco

me.

Con

trib

utin

g m

oney

to

the

Med

ical

FS

Ac

anr

esul

tin

ar

educ

tion

in t

axes

bec

ause

the

mon

ey y

ou c

ontr

ibut

e to

you

r ac

coun

t is

fre

e fr

om fe

dera

l inc

ome,

Soc

ial S

ecur

ity,

and

Med

icar

eta

xes,

and

rem

ains

tax

-fre

ew

hen

you

rece

ive

it.

No

te:

Fed

eral

law

pro

hibi

tsp

artic

ipat

ion

inb

oth

a

FS

Aa

nda

Hea

lthS

avin

gsA

ccou

nt(H

SA

).T

here

fore

,if

you

are

enro

lled

ina

Hig

hD

educ

tible

Hea

lthP

lan

(HD

HP

),y

oua

ren

ote

ligib

leto

enr

olli

nth

isp

lan.

Und

ert

heU

nrei

mbu

rsed

Med

ical

FS

A,

each

cal

en-

dar y

ear y

ou m

ay s

et a

side

up

to $

2,50

0 of

you

r sal

a-ry

bef

ore

taxe

s in

a h

ealth

car

e sp

endi

ng a

ccou

nt, s

o th

at y

ou a

nd y

our

elig

ible

dep

ende

nts

can

be r

eim

-bu

rsed

for

elig

ible

exp

ense

s in

curr

ed d

urin

g th

e ye

ar.

Elig

ible

exp

ense

sin

clud

eco

paym

ents

and

ded

uct-

ible

s fo

r m

edic

al,

pres

crip

tion,

and

den

tal b

ills,

qua

l-ifi

ed e

xpen

ses

for

med

ical

ser

vice

s no

t co

vere

d by

he

alth

pla

ns o

r you

r Sta

te v

isio

n pl

an s

uch

as c

onta

ct

lens

es s

olut

ion,

hea

ring

aids

, et

c.,

and

othe

r he

alth

ca

re e

xpen

ses

you

can

dedu

ct o

n yo

ur i

ncom

e ta

x,

exce

pt p

ayro

ll co

ntrib

utio

ns o

r pr

emiu

m d

educ

tions

fo

rhe

alth

car

ew

hich

are

cov

ered

und

ert

heP

OP.

S

eeth

e“P

rem

ium

Opt

ion

Pla

n(P

OP

)”s

ectio

n.

Ove

r-th

e-co

unte

rdr

ugs

and

med

icin

esa

ren

ote

li-gi

ble

for

reim

burs

emen

t w

ithou

t a

pres

crip

tion

from

an

atte

ndin

g pr

ovid

er.

Thi

s in

clud

es o

ver-

the-

coun

t-er

ite

ms

such

as

alle

rgy

drug

s, p

ain

relie

vers

, co

ld

and

coug

h m

edic

ines

, sle

ep a

ids,

dig

estiv

e ai

ds, a

n-ti-

gas

med

icat

ions

, bab

y ra

sh c

ream

s, a

nd in

sect

bite

tr

eatm

ents

. To

be r

eim

burs

ed fo

r th

ese

type

s of

ove

r-th

e-co

unte

rite

ms

usin

gyo

urU

nrei

mbu

rsed

Med

ical

F

SA

,yo

um

ust

obta

ina

doc

tor’s

pre

scrip

tion

and

subm

it it

with

a c

laim

form

for

reim

burs

emen

t.

No

te:

The

Wag

eWor

ks® H

ealth

Car

e C

ard

can

be

used

to

pay

for

over

-the

-cou

nter

ite

ms

that

are

ac-

com

pani

ed b

y a

pres

crip

tion

and

fille

d by

a p

harm

a-ci

st.

Ove

r-th

e-co

unte

rite

ms

like

eyeg

lass

es,w

rists

plin

ts,

and

band

ages

, as

wel

l as

dur

able

med

ical

ite

ms

such

as

crut

ches

and

can

es, w

ill c

ontin

ue to

be

reim

-bu

rsed

with

outa

doc

tor’s

ord

er.

IRS

Pub

licat

ion

502

– M

edic

al a

nd D

enta

l Exp

ense

s,

prov

ides

a c

ompl

ete

list

of s

ervi

ces

elig

ible

for

reim

-bu

rsem

ent.

usi

ng

Yo

ur

un

reim

burs

ed M

edic

al F

SA

Firs

t,yo

um

ust

estim

ate

how

muc

hyo

uw

ills

pend

on

unr

eim

burs

ed h

ealth

car

e du

ring

the

plan

yea

r. B

ased

on

the

amou

nt y

ou e

lect

, con

trib

utio

ns w

ill b

e ta

ken

out

of y

our

payc

heck

eac

h pa

y cy

cle

thro

ugh-

out

the

cale

ndar

yea

r. It

is im

port

ant

to b

ase

this

es-

timat

e on

pas

t exp

erie

nce

beca

use

unus

ed c

ontr

ibu-

tions

mus

t be

forf

eite

d.

You

may

sub

mit

clai

ms

tot

heM

edic

alF

SA

for

unre

-im

burs

ed e

xpen

ses

betw

een

Janu

ary

1 of

the

pla

n ye

ara

ndM

arch

15

oft

hef

ollo

win

gye

ar

(e.g

.,Ja

n-ua

ry1

,20

18,

thro

ugh

Mar

ch1

5,2

019)

.Cla

imfo

rms

for

elig

ible

exp

ense

s m

ust b

e su

bmitt

ed n

o la

ter

than

A

pril

30 o

f the

follo

win

g ye

ar.

Whe

n yo

u fil

e yo

ur c

laim

, yo

u w

ill b

e re

imbu

rsed

for

up to

the

tota

l am

ount

you

hav

e el

ecte

d to

con

trib

ute,

w

heth

er o

r not

you

r con

trib

utio

ns to

dat

e ha

ve to

tale

d th

e am

ount

of

your

cla

im. W

hen

filin

g fo

r re

imbu

rse-

men

t, yo

u m

ust

verif

y th

at y

ou h

ave

not

been

rei

m-

burs

ed fo

r th

e ex

pens

e fr

om a

ny o

ther

sou

rce.

Whi

le th

e fe

dera

l gov

ernm

ent o

ffers

a fe

dera

l inc

ome

tax

dedu

ctio

n fo

r un

reim

burs

ed e

ligib

le h

ealth

car

e ex

pens

es w

hich

exc

eed

7.5

perc

ent o

f you

r ad

just

ed

gros

sin

com

e,th

eU

nrei

mbu

rsed

Med

ical

FS

Ao

ffers

ta

x-fr

ee r

eim

burs

emen

t on

eve

ry d

olla

r of

you

r el

igi-

ble

expe

nses

, whi

ch m

ay p

rovi

de im

med

iate

tax

sav-

ings

for

thos

e w

ho d

o no

t mee

t the

med

ical

exp

ense

de

duct

ion

thre

shol

d.I

nad

ditio

n,t

heU

nrei

mbu

rsed

M

edic

alF

SA

sav

esy

ouS

ocia

lS

ecur

itya

ndM

edi-

care

tax

es —

ano

ther

7.6

5 pe

rcen

t on

eve

ry d

olla

r. K

eep

in m

ind,

how

ever

, th

at y

ou c

anno

t de

duct

ex-

pens

esr

eim

burs

edb

yth

eU

nrei

mbu

rsed

Med

ical

F

SA

on

your

fede

rali

ncom

eta

x.

28

Page 31: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

29

Feb

ruar

y 20

19

Fact

Sh

eet

#44

Tax$

ave

Thi

s fa

ct s

heet

is a

sum

mar

y an

d no

t int

ende

d to

pro

vide

all

info

rmat

ion.

A

lthou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it c

anno

t be

guar

ante

ed.

dE

PE

Nd

EN

T C

Ar

E

FL

EX

IBL

E S

PE

Nd

ING

AC

CO

uN

T (

FS

A)

If yo

u ha

ve t

o pa

y fo

r ca

re f

or y

our

depe

nden

ts i

n or

der

to w

ork,

you

may

wan

t to

tak

e ad

vant

age

of

the

Dep

ende

ntC

are

FS

Ap

lan.

Con

trib

utin

gm

oney

to

the

Dep

ende

ntC

are

FS

Ac

anr

esul

tin

are

duct

ion

in t

axes

bec

ause

the

mon

ey y

ou c

ontr

ibut

e to

you

r ac

coun

t is

fre

e fr

om f

eder

al i

ncom

e, S

ocia

l S

ecur

i-ty

,an

dM

edic

are

taxe

s,a

ndr

emai

nst

ax-f

ree

whe

nyo

u re

ceiv

e it.

The

pla

n al

low

s yo

u to

set

asi

de u

p to

$5,

000

of y

our

sala

ry b

efor

e ta

xes

each

cal

enda

r ye

ar t

o pa

y fo

r qu

alifi

ed d

epen

dent

car

e ex

pens

es

incu

rred

inth

atc

alen

dar

year

.You

then

file

cla

ims

for

reim

burs

emen

t of

elig

ible

exp

ense

s. N

ote

that

whe

n yo

ufil

eyo

urD

epen

dent

Car

eF

SA

cla

im,y

ouc

anno

tbe

ful

ly r

eim

burs

ed u

ntil

your

con

trib

utio

ns t

o da

te

are

at le

ast e

qual

to th

e am

ount

of y

our

clai

m.

Elig

ible

dep

ende

nts

incl

ude

ane

mpl

oyee

’sc

hild

ren

belo

wa

ge1

3,t

hee

mpl

oyee

’sn

on-w

orki

ngs

pous

eif

phys

ical

ly o

r m

enta

lly i

ncap

able

of

self-

care

, an

d an

y ot

her

pers

on c

onsi

dere

d a

depe

nden

t fo

r ta

x pu

rpos

es w

ho is

inca

pabl

e of

sel

f-ca

re a

nd w

ho n

or-

mal

ly s

pend

s at

lea

st e

ight

hou

rs e

ach

day

in t

he

empl

oyee

’sh

ome.

The

typ

eso

fse

rvic

ese

ligib

lef

or

reim

burs

emen

t in

clud

e a

qual

ified

day

car

e ce

nter

, nu

rser

y sc

hool

, or

sum

mer

day

cam

p (b

ut n

ot o

ver-

nigh

t ca

mp)

, ba

bysi

tting

ser

vice

s if

need

ed t

o al

low

th

e em

ploy

ee t

o w

ork,

a h

ouse

keep

er w

hose

dut

ies

incl

ude

day

care

, an

d so

meo

ne w

ho c

ares

for

an e

l-de

rly o

r in

capa

cita

ted

depe

nden

t.

IRS

Pub

licat

ion

503

– C

hild

and

Dep

ende

nt C

are

Ex-

pens

es,

prov

ides

a c

ompl

ete

list

of d

epen

dent

car

e ex

pens

es.

usi

ng

Yo

ur

dep

end

ent

Car

e F

SA

Firs

t,yo

um

ust

estim

ate

how

muc

hyo

uw

ills

pend

on

dep

ende

nt c

are

durin

g th

e pl

an y

ear.

Bas

ed o

n th

e am

ount

you

ele

ct,

cont

ribut

ions

will

be

take

n ou

t of

you

r pa

yche

ck e

ach

pay

cycl

e th

roug

hout

the

cal

-en

dar

year

. It

is i

mpo

rtan

t to

bas

e th

is e

stim

ate

on

past

exp

erie

nce

beca

use

unus

ed c

ontr

ibut

ions

mus

t be

forf

eite

d.

You

may

sub

mit

clai

ms

tot

heF

SA

for

dep

ende

nt

care

pro

vide

d be

twee

n Ja

nuar

y 1

of t

he p

lan

year

an

dM

arch

15

oft

hefo

llow

ing

year

(e.

g.,

Janu

ary

1,

2018

,thr

ough

Mar

ch1

5,2

019)

.Cla

imfo

rms

for

elig

i-bl

e se

rvic

es m

ust b

e su

bmitt

ed n

o la

ter

than

Apr

il 30

of

the

follo

win

g ye

ar.

The

fede

ral g

over

nmen

t of

fers

a d

epen

dent

car

e ta

x cr

edit

on y

our

fede

ral

inco

me

tax

that

you

can

use

in

stea

dof

the

Dep

ende

ntC

are

FS

A.Y

ouw

illh

ave

to

deci

de w

hich

met

hod

is b

ette

r fo

r yo

u ba

sed

on y

our

inco

me

and

pers

onal

tax

sta

tus.

Kee

p in

min

d, h

ow-

ever

,tha

tany

pay

men

trec

eive

dfr

omth

eD

epen

dent

C

are

FS

Aw

illre

duce

dol

larf

ord

olla

rthe

am

ount

that

ca

n be

con

side

red

for

depe

nden

t car

e ta

x cr

edit

and

vice

ver

sa.

Und

ert

hef

eder

ald

epen

dent

tax

cr

edit

prov

isio

n,

you

can

take

a d

irect

tax

cred

it on

you

r in

com

e ta

xes

rang

ing

from

20

perc

ent t

o 30

per

cent

of y

our

elig

ible

de

pend

ent c

are

expe

nses

. With

the

tax

cred

it, e

ligib

le

care

exp

ense

s ar

e lim

ited

to a

n an

nual

max

imum

of

$2,4

00 fo

r on

e de

pend

ent

or $

4,80

0 fo

r tw

o or

mor

e de

pend

ents

.

Gen

eral

ly, i

f you

r adj

uste

d gr

oss

inco

me

is m

ore

than

$2

4,00

0a

year

,us

ing

the

Dep

ende

ntC

are

FS

Ai

sbe

tter.

For

exa

mpl

e,if

you

are

pay

ing

$90

per

wee

k(a

bout

$4,

700

per

year

) fo

r da

y ca

re a

nd y

ou a

re in

th

e 15

per

cent

fed

eral

tax

bra

cket

, yo

u w

ould

sav

e $1

,060

in ta

xes

by p

ayin

g yo

ur d

ay c

are

bills

thro

ugh

your

Dep

ende

ntC

are

FS

A.

Ifyo

uar

ein

the

28

perc

ent

fede

ral

tax

brac

ket,

your

sav

ings

wou

ld b

e $1

,670

.

uS

E IT

Or

LO

SE

IT

Und

ere

ither

the

Unr

eim

burs

edM

edic

alF

SA

or

the

Dep

ende

ntC

are

FS

A,

any

unus

edc

ontr

ibut

ions

re-

mai

ning

in a

n ac

coun

t at t

he e

nd o

f the

pla

n ye

ar a

re

forf

eite

d.Y

ouh

ave

until

Apr

il30

of

the

follo

win

gye

ar

to fi

le fo

r el

igib

le r

eim

burs

emen

t.

CO

NT

INu

AT

ION

uN

dE

r C

OB

rA

The

fede

ralC

onso

lidat

edO

mni

bus

Bud

getR

econ

cil-

iatio

nA

cto

f198

5(C

OB

RA

)re

quire

sth

atm

ostg

roup

he

alth

pla

ns,i

nclu

ding

Unr

eim

burs

edM

edic

alF

SA

s,

give

em

ploy

ees

and

thei

r fa

mili

es t

he o

ppor

tuni

ty t

o co

ntin

ue t

heir

heal

th c

are

cove

rage

whe

n th

ere

is a

qu

alify

ing

even

t th

at w

ould

res

ult

in a

loss

of

cove

r-ag

eun

dera

nem

ploy

er’s

pla

n.Q

ualifi

edb

enefi

ciar

ies

can

incl

ude

the

empl

oyee

cov

ered

und

ert

heF

SA

,a

cove

red

empl

oyee

’ss

pous

e,a

ndd

epen

dent

chi

l-dr

eno

fth

eco

vere

dem

ploy

ee.E

ach

qual

ified

ben

e-fic

iary

who

ele

cts

cont

inua

tion

of c

over

age

will

hav

e th

e sa

me

right

s un

der

the

plan

as

othe

r pa

rtic

ipan

ts

orb

enefi

ciar

ies

cove

red

unde

rth

epl

an.

CO

BR

Ai

sav

aila

ble

unde

rTax

$ave

onl

yfo

rU

nrei

mbu

rsed

Med

-ic

alF

SA

s,n

otfo

rD

epen

dent

Car

eF

SA

s.

The

Tax

$ave

Unr

eim

burs

edM

edic

alF

SA

is

ane

x-ce

pted

pl

an,

and

ther

efor

e of

fers

on

ly

a lim

ited

CO

BR

A

optio

n.

One

of

th

efe

atur

es

of

alim

ited

CO

BR

Ao

ptio

nis

tha

tit

iso

nly

offe

red

for

the

re-

mai

nder

of t

he p

lan

year

— n

ot th

e fu

ll 18

mon

ths

of

CO

BR

A.

Als

o,t

hel

imite

dC

OB

RA

opt

ion

iso

nly

of-

fere

d if

the

acco

unt i

s un

ders

pent

. Thi

s oc

curs

whe

n th

e co

ntrib

utio

ns p

aid

to d

ate

are

mor

e th

an c

laim

s pa

id o

ut.

Be

awar

e th

at a

n ac

coun

t is

con

side

red

over

spen

t—

and

inel

igib

let

opa

rtic

ipat

ein

CO

BR

A

Page 32: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Fact

Sh

eet

#44

Feb

ruar

y 20

19

Tax$

ave

Thi

s fa

ct s

heet

is a

sum

mar

y an

d no

t int

ende

d to

pro

vide

all

info

rmat

ion.

A

lthou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it c

anno

t be

guar

ante

ed.

— if

the

con

trib

utio

ns p

aid

to d

ate

are

less

tha

n th

e cl

aim

s pa

id o

ut.

Exa

mp

le: A

rnol

d ha

s an

Unr

eim

burs

ed M

edic

al F

SA

an

nual

ele

ctio

n of

$1,

000

for

the

curr

ent

plan

yea

r. H

e te

rmin

ates

em

ploy

men

t in

July

and

has

pai

d $5

00

in p

ayro

ll (p

re-t

ax)

cont

ribut

ions

up

to h

is t

erm

ina-

tion

date

, bu

t ha

s re

ceiv

ed o

nly

$200

in

reim

burs

e-m

ent.

The

$30

0 ba

lanc

e ($

500

in c

ontr

ibut

ions

min

us

$200

in c

laim

s) is

con

side

red

unde

rspe

nt a

nd a

llow

s A

rnol

d to

par

ticip

ate

in C

OB

RA

. If

Arn

old

was

ove

r-sp

ent,

he c

ould

not

par

ticip

ate

in C

OB

RA

.

Tax$

ave

cove

rage

ter

min

ates

on

the

date

tha

t em

-pl

oym

ent

ends

. If

Arn

old

does

not

enr

oll i

n C

OB

RA

, th

e $3

00 b

alan

ce w

ill b

e fo

rfei

ted,

unl

ess

he c

an s

ub-

mit

$300

of c

laim

s in

curr

ed p

rior

to te

rmin

atio

n.

Sin

ce A

rnol

d do

es n

ot h

ave

qual

ified

exp

ense

s th

at

he c

an im

med

iate

ly s

ubm

it ag

ains

t the

$30

0 ba

lanc

e,

he e

lect

s to

par

ticip

ate

in C

OB

RA

. He

will

com

plet

e an

d re

turn

the

CO

BR

A E

lect

ion

For

m a

nd s

end

in

the

first

CO

BR

A p

aym

ent.

Onc

e hi

s fir

st p

aym

ent

has

been

rece

ived

, Arn

old

is e

ligib

le to

sub

mit

clai

ms

that

wer

e in

curr

ed a

fter

his

term

inat

ion

from

em

ploy

-m

ent.

Arn

old

can

cont

inue

to in

cur

and

subm

it cl

aim

s th

roug

h th

e en

d of

the

Tax$

ave

plan

yea

r, or

unt

il he

ha

s ex

haus

ted

his

orig

inal

ele

ctio

n fo

r th

e U

nrei

m-

burs

ed M

edic

al F

SA

ben

efit o

f $1,

000.

Arn

old’

s F

orm

W-2

will

sho

w $

500

of S

ectio

n 12

5 M

edic

al E

xpen

se P

lan

Con

trib

utio

ns.

Ele

ctio

n fo

r C

on

tin

uat

ion

Cov

erag

e

The

CO

BR

A N

otic

e an

d C

OB

RA

App

licat

ion

will

be

mai

led

to e

ach

elig

ible

par

ticip

ant

by t

he c

ompa

ny

adm

inis

terin

gth

eTa

x$av

eU

nrei

mbu

rsed

M

edic

al

FS

Af

ort

heS

tate

of

New

Jer

sey.

You

hav

e60

day

sfr

om t

he d

ate

of r

ecei

pt o

f th

e C

OB

RA

Not

ice

or t

he

last

dat

e of

cov

erag

e, w

hich

ever

is

late

r, to

ele

ct t

o co

ntin

ue c

over

age

by c

ompl

etin

g an

d su

bmitt

ing

the

CO

BR

A A

pplic

atio

n.

Fir

st P

aym

ent

for

Co

nti

nu

atio

n C

over

age

If yo

u el

ect c

ontin

uatio

n of

cov

erag

e, y

ou m

ust m

ake

your

firs

t pa

ymen

t fo

r co

ntin

uatio

n of

cov

erag

e w

ith-

in 4

5 da

ys a

fter

the

date

of

your

ele

ctio

n. (

Thi

s is

th

e da

te t

he C

OB

RA

App

licat

ion

is p

ostm

arke

d, i

f m

aile

d.)

If yo

u do

not

mak

e yo

ur fi

rst

paym

ent

with

-in

the

45

days

, yo

u w

ill l

ose

all

cont

inua

tion

of c

ov-

erag

erig

hts

unde

rth

eU

nrei

mbu

rsed

Med

ical

FS

A.

Your

firs

tpa

ymen

tm

ust

cove

rth

eco

sto

fco

ntin

ua-

tion

of c

over

age

from

the

tim

e yo

ur c

over

age

unde

r Ta

x$av

e w

ould

hav

e ot

herw

ise

term

inat

ed u

p to

the

tim

eyo

um

ake

the

first

pay

men

t.Yo

uar

ere

spon

sibl

efo

r m

akin

g su

re th

at th

e am

ount

of y

our

first

pay

men

t is

eno

ugh

toc

over

this

ent

irep

erio

d.Y

oum

ayc

onta

ct

Wag

eWor

ks,I

nc.(

see

the

“FS

AP

lan

Adm

inis

trat

ion”

se

ctio

n) t

o co

nfirm

the

cor

rect

am

ount

of

your

firs

t pa

ymen

t. In

stru

ctio

ns f

or s

endi

ng y

our

first

pay

men

t fo

r co

ntin

uatio

n of

cov

erag

e w

ill b

e sh

own

on y

our

CO

BR

A N

otic

e.

No

te:

All

CO

BR

Ap

aym

ents

are

mad

ew

itha

fter-

tax

dolla

rs,

whi

ch n

egat

es t

he t

ax s

avin

gs a

dvan

tage

of

the

FS

Ap

lan.

CO

BR

Ais

not

ata

xsa

ving

spl

an,a

nd

is o

nly

inte

nded

to p

reve

nt p

artic

ipan

ts fr

om fo

rfei

ting

cont

ribut

ions

mad

e pr

ior

to te

rmin

atio

n.

Per

iod

ic P

aym

ents

for

Co

nti

nu

atio

n C

over

age

Afte

r yo

u m

ake

your

firs

t pay

men

t for

con

tinua

tion

of

cove

rage

, you

will

be

requ

ired

to p

ay fo

r co

ntin

uatio

n of

cov

erag

e fo

r ea

ch s

ubse

quen

t mon

th o

f cov

erag

e.

Und

ert

heU

nrei

mbu

rsed

Med

ical

FS

A,

thes

epe

ri-od

ic p

aym

ents

for

cont

inua

tion

cove

rage

are

due

on

the

first

day

of

each

mon

th. I

nstr

uctio

ns f

or s

endi

ng

your

per

iodi

c pa

ymen

ts fo

r con

tinua

tion

cove

rage

will

be

sho

wn

on y

our

CO

BR

A N

otic

e an

d C

OB

RA

Ap-

plic

atio

n.

Gra

ce P

erio

ds

for

Per

iod

ic P

aym

ents

Alth

ough

per

iodi

c pa

ymen

ts a

re d

ue o

n th

e da

tes

show

n ab

ove,

you

will

be

give

n a

grac

e pe

riod

of 3

0 da

yst

om

ake

each

per

iodi

cpa

ymen

t.Yo

urc

ontin

ua-

tion

of c

over

age

will

be

prov

ided

for

eac

h co

vera

ge

perio

d as

long

as

paym

ent f

or th

at c

over

age

perio

d is

m

ade

befo

re th

e en

d of

the

grac

e pe

riod

for

that

pay

-m

ent.

If yo

u m

ake

a pe

riodi

c pa

ymen

t la

ter

than

its

du

e da

te b

ut d

urin

g its

gra

ce p

erio

d, y

our

cove

rage

un

der

the

Unr

eim

burs

edM

edic

alF

SA

will

be

sus-

pend

ed a

s of

the

due

dat

e an

d th

en r

etro

activ

ely

re-

inst

ated

(go

ing

back

to

the

due

date

) w

hen

the

peri-

odic

pay

men

t is

mad

e. T

his

mea

ns th

at a

ny c

laim

you

su

bmit

for b

enefi

ts w

hile

you

r cov

erag

e is

sus

pend

ed

may

be

deni

ed a

nd m

ay h

ave

to b

e re

subm

itted

onc

e yo

ur c

over

age

is r

eins

tate

d. I

f yo

u fa

il to

mak

e a

pe-

riodi

c pa

ymen

t bef

ore

the

end

of th

e gr

ace

perio

d fo

r th

at p

aym

ent,

you

will

los

e al

l rig

hts

to c

ontin

uatio

n co

vera

geu

nder

the

Unr

eim

burs

edM

edic

alF

SA

.

For

m

ore

info

rmat

ion

abou

tyo

ur

CO

BR

A

right

s,

plea

sec

onta

ctW

ageW

orks

,In

c.(

see

the

“FS

AP

lan

Adm

inis

trat

ion”

sec

tion

for

cont

act

info

rmat

ion)

,or

th

eU

.S.

Dep

artm

ent

ofL

abor

’sE

mpl

oyee

Ben

efits

S

ecur

ityA

dmin

istr

atio

n(E

BS

A)

iny

our

area

or

visi

tth

eE

BS

Aw

ebsi

tea

t:w

ww

.do

l.gov

/eb

sa

FS

A P

LA

N A

dM

INIS

Tr

AT

ION

Wag

eWor

ks,

Inc.

ad

min

iste

rs

the

Unr

eim

burs

ed

Med

ical

FS

Aa

ndD

epen

dent

Car

eF

SA

pla

nsfo

rth

eS

tate

of

New

Jer

sey

and

the

New

Jer

sey

Div

isio

nof

P

ensi

ons

&B

enefi

ts(

NJD

PB

).

Ifyo

uha

veq

uest

ions

abo

utth

eU

nrei

mbu

rsed

Med

i-ca

lFS

Ao

rth

eD

epen

dent

Car

eF

SA

,con

tact

Wag

e-W

orks

Cus

tom

erS

ervi

cea

t1-

855-

428-

0446

,M

on-

day

thro

ugh

Frid

ayf

rom

8:0

0a.

m.

to8

:00

p.m

.,or

vi

sit:

ww

w.w

agew

ork

s.co

m

The

Wag

eWor

ks w

ebsi

te i

s al

so a

vaila

ble

thro

ugh

the

Tax$

ave

link

on

the

NJD

PB

w

ebsi

te

at:

ww

w.n

j.gov

/tre

asu

ry/p

ensi

on

s

TAX

$AV

E A

dM

INIS

Tr

AT

ION

AN

d A

PP

EA

LS

The

NJD

PB

isth

eov

eral

ladm

inis

trat

oro

fTax

$ave

for

the

Sta

te o

f New

Jer

sey.

Ifyo

uha

vea

mid

-pla

n-ye

are

lect

ion

chan

ge,F

SA

re-

imbu

rsem

ent

clai

m,

or o

ther

sim

ilar

requ

est

that

is

30

Page 33: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

Feb

ruar

y 20

19

Fact

Sh

eet

#44

Tax$

ave

Thi

s fa

ct s

heet

is a

sum

mar

y an

d no

t int

ende

d to

pro

vide

all

info

rmat

ion.

A

lthou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it c

anno

t be

guar

ante

ed.

deni

ed, i

n fu

ll or

in p

art,

you

have

the

right

to a

ppea

l th

e de

cisi

on b

y se

ndin

g a

writ

ten

requ

est

for

revi

ew

with

in 3

0 da

ys o

f the

den

ial t

o:

New

Jer

sey

div

isio

n o

f P

ensi

on

s &

Ben

efits

Tax$

ave

Pla

n A

dm

inis

trat

or

P.O

. Box

295

Tr

ento

n, N

J 08

625-

0295

Any

req

uest

for

appe

al m

ust i

nclu

de:

•T

hed

ate

oft

hes

ervi

ces

for

whi

chy

our

requ

est

was

den

ied,

if a

pplic

able

;

•A

cop

yof

the

deni

edr

eque

st,i

fava

ilabl

e;

•T

her

easo

nfo

ryo

ura

ppea

l;an

d

•A

nya

dditi

onal

doc

umen

ts,

info

rmat

ion,

or

com

-m

ents

you

thin

k m

ay h

ave

a be

arin

g on

you

r ap

-pe

al.

App

eal

requ

ests

and

sup

port

ing

docu

men

tatio

n w

ill

be r

evie

wed

and

you

will

be

notifi

ed o

f th

e re

sults

w

ithin

30

busi

ness

day

s of

rec

eipt

. In

unus

ual c

ases

, su

ch a

s w

hen

appe

als

requ

ire a

dditi

onal

doc

umen

-ta

tion,

the

rev

iew

may

tak

e lo

nger

tha

n 30

bus

ines

s da

ys. I

f yo

ur a

ppea

l is

appr

oved

, ad

ditio

nal p

roce

ss-

ing

time

is r

equi

red

to m

odify

you

r be

nefit

ele

ctio

ns.

No

te:

App

eals

are

app

rove

d on

ly i

f th

e ex

tenu

atin

g ci

rcum

stan

ces

and

supp

ortin

g do

cum

enta

tion

are

with

iny

our

empl

oyer

’s,i

nsur

ance

pro

vide

r’s,a

ndth

eIR

S’r

egul

atio

nsg

over

ning

the

plan

.

SO

CIA

L S

EC

ur

ITY

IMP

LIC

AT

ION

S

Sin

cep

aym

ents

to

the

PO

Pa

ndF

SA

slo

wer

ann

ual

earn

ings

aga

inst

whi

ch S

ocia

l Sec

urity

ded

uctio

ns o

r em

ploy

er c

ontr

ibut

ions

are

mad

e, th

ere

is a

con

cern

th

at p

artic

ipat

ion

in t

hese

pla

ns w

ould

res

ult

in r

e-du

ced

Soc

ial S

ecur

ity b

enefi

ts a

t ret

irem

ent.

Ifyo

uw

ere

born

afte

r192

8,y

ourS

ocia

lSec

urity

ben

-efi

ts a

re c

alcu

late

d us

ing

a 35

-yea

r av

erag

e of

you

r ea

rnin

gs.

A r

educ

tion

of e

ven

$2,0

00 a

yea

r ov

er

som

e po

rtio

n of

thi

s 35

-yea

r sp

an w

ould

hav

e lit

tle

effe

ct o

n yo

ur a

vera

ge s

alar

y an

d, th

eref

ore,

min

imal

im

pact

on

your

Soc

ial

Sec

urity

ben

efits

. The

Soc

ial

Sec

urity

Adm

inis

trat

ion

has

prov

ided

us

with

an

ex-

ampl

eof

an

empl

oyee

who

ret

ired

in1

998

ata

ge6

5,

who

se w

ages

had

bee

n at

the

max

imum

wag

es s

ub-

ject

to

Soc

ial

Sec

urity

ded

uctio

ns.

Upo

nre

tirem

ent,

this

ind

ivid

ual’s

mon

thly

Soc

ial

Sec

urity

allo

wan

ce

was

$1,

343.

If

that

sam

e pe

rson

had

bee

n co

ntrib

-ut

ing

$2,0

00a

yea

rfo

rth

ela

st1

0ye

ars

toa

FS

A,

the

subs

eque

nt r

educ

tion

in S

ocia

l S

ecur

ity w

ages

w

ould

hav

e pr

oduc

ed a

mon

thly

Soc

ial

Sec

urity

al-

low

ance

of $

1,33

5, a

diff

eren

ce o

f onl

y $8

per

mon

th.

CIV

IL u

NIO

N P

Ar

TN

Er

S,

dO

ME

ST

IC P

Ar

TN

Er

S, A

Nd

TA

X$A

VE

The

IRS

doe

s no

t rec

ogni

ze a

New

Jer

sey

civi

l uni

on

part

ner

or s

ame-

sex

dom

estic

par

tner

as

a de

pen-

dent

for

tax

pur

pose

s in

the

sam

e m

anne

r th

at i

t re

cogn

izes

a s

pous

e or

the

dep

ende

nt c

hild

ren

of

an e

mpl

oyee

. The

refo

re,

your

em

ploy

er m

ay h

ave

to

trea

t civ

il un

ion

or s

ame-

sex

dom

estic

par

tner

ben

e-fit

s as

fede

rally

taxa

ble.

As

a re

sult,

a p

artn

er m

ust

be a

ble

to q

ualif

y as

a

tax

depe

nden

t of

the

em

ploy

ee f

or f

eder

al t

ax fi

ling

purp

oses

— u

nder

IRC

Sec

tion

152

— b

efor

e an

out

-of

-poc

ket

med

ical

exp

ense

inc

urre

d by

the

par

tner

ca

nbe

rei

mbu

rsed

und

erth

eU

nrei

mbu

rsed

Med

ical

F

SA

,an

dbe

fore

any

pre

miu

ms

that

the

em

ploy

ee

pays

for

the

par

tner

’sc

over

age

can

bem

ade

ona

pr

e-ta

xba

sis

unde

rth

eP

OP.

See

IR

SP

ublic

atio

n 50

3 –

Dep

ende

nts,

for

add

ition

al in

form

atio

n on

the

re

quire

men

ts f

or e

stab

lishi

ng d

epen

dent

sta

tus

for

fede

ral t

ax p

urpo

ses.

If th

e ci

vil u

nion

par

tner

or

sam

e-se

x do

mes

tic p

art-

ner

is n

ot a

qua

lified

tax

depe

nden

t of t

he e

mpl

oyee

, th

epa

rtne

r’sS

HB

Pc

over

age

isc

onsi

dere

dfe

dera

lly

taxa

ble

and

the

empl

oyee

can

not b

e re

imbu

rsed

un-

der

the

Unr

eim

burs

edM

edic

alF

SA

for

any

out

-of-

pock

et m

edic

al e

xpen

se in

curr

ed b

y th

e pa

rtne

r, no

r m

ake

pre-

tax

paym

ents

for

the

cos

tof

the

par

tner

’s

cove

rage

und

ert

heP

OP.

Pre

-tax

dol

lars

may

stil

lbe

used

to

pay

for

the

empl

oyee

’sp

ortio

nof

the

cos

tof

hi

sor

her

ow

nan

dde

pend

ent

child

ren’

sco

vera

ge.

Civ

il un

ion

or s

ame-

sex

dom

estic

par

tner

SH

BP

ben

-efi

ts a

re n

ot s

ubje

ct to

New

Jer

sey

Sta

te in

com

e ta

x.

If yo

u liv

e ou

tsid

e of

New

Jer

sey,

you

sho

uld

chec

k w

ithy

our

stat

e’s

tax

agen

cyt

ode

term

ine

ifth

eci

vil

unio

n or

sam

e-se

x do

mes

tic p

artn

er b

enefi

t is

sub

-je

ct to

sta

te ta

xes.

For

add

ition

ali

nfor

mat

ion,

see

the

Civ

il U

nion

s an

d D

omes

tic P

artn

ersh

ips

Fact

She

et,

avai

labl

e on

our

w

ebsi

te.

Thi

s fa

ct s

heet

has

bee

n pr

oduc

ed a

nd d

istr

ibut

ed b

y:

New

Jer

sey

Div

isio

n o

f P

ensi

on

s &

Ben

efits

P.

O. B

ox 2

95, T

ren

ton

, NJ

0862

5-02

95

(609

)29

2-75

24F

or th

e he

arin

g im

paire

d: T

RS

711

(60

9) 2

92-6

683

ww

w.n

j.gov

/tre

asu

ry/p

ensi

on

s

31

Page 34: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

32

Page 35: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

33

Com

mut

er Ta

x$av

e Pr

ogra

m

Info

rmat

ion

for:

Stat

e Em

ploy

ees w

ho a

re e

ligibl

e for

the

Stat

e He

alth

Bene

fits P

rogr

am (S

HBP)

OVE

RVIE

W

The

New

Jer

sey

Stat

e Em

ploy

ees'

Com

mut

er T

ax

Savin

gs P

rogr

am (

Com

mut

er T

ax$a

ve),

a be

nefit

pr

ogra

m a

utho

rized

by

P.L. 2

011,

c. 1

62 (

Cha

pter

16

2)an

d av

aila

ble

unde

r Se

ctio

n 13

2(f)

of t

he fe

d­er

al I

nter

nal

Rev

enue

Cod

e (IR

C),

allo

ws

elig

ible

empl

oyee

s to

set

asi

de b

efor

e-ta

x do

llars

to p

ay fo

rm

ass

trans

it an

d co

mm

uter

par

king

expe

nses

, the

re­

by a

void

ing

fede

ral t

axes

and

sav

ing

mon

ey. A

n el

i­gi

ble

empl

oyee

is a

ny e

mpl

oyee

of t

he S

tate

; a S

tate

colle

ge o

r uni

vers

ity; t

he S

tate

Lib

rary

; the

Pal

isad

esIn

ters

tate

Par

k C

omm

issi

on; t

he N

ew J

erse

y Bu

ild­

ing

Auth

ority

; or t

he W

aterf

ront

Com

mis

sion

of

New

York

Har

bor w

ho is

elig

ible

to p

artic

ipat

e in

the

Stat

eH

ealth

Ben

efits

Pro

gram

(SH

BP),

exce

pt th

ose

part­

time

empl

oyee

s m

ade

elig

ible

und

er P.

L. 2

003,

c. 1

72(C

hapt

er 1

72).C

omm

uter

Tax

$ave

con

sists

of

two

sepa

rate

com

pone

nt p

lans

, and

an

elig

ible

em

ploy

eem

ay e

lect

to p

artic

ipat

e in

one

or b

oth

of th

e pl

ans.

PRO

GRA

M B

ENEF

ITS

The

two

com

pone

nts

of C

omm

uter

Tax

$ave

are

for

mas

s tra

nsit

expe

nses

and

com

mut

er p

arkin

g ex

­pe

nses

. Fo

r the

202

0 ca

lend

ar y

ear,

elig

ible

em

ploy

ees

may

ex

ecut

e sa

lary

redu

ction

agr

eem

ents

to h

ave

up to

: •

$270

per

mon

th ($

3,24

0 pe

r yea

r) de

duct

ed fr

omsa

lary

to

pay

for

mas

s tra

nsit

cost

s (in

clud

estra

in, b

us, f

erry

, and

van

pool

exp

ense

s); a

nd/o

r

•$2

70 p

er m

onth

($3

,240

per

yea

r) t

o pa

y fo

rpa

rkin

g at

wor

k or

at p

ark-

and-

ride

site

s.Pr

e-ta

x m

onie

s de

duct

ed fr

om s

alar

y ar

e no

t su

b­je

ct to

fede

ral i

ncom

e ta

xes,

Soc

ial S

ecur

ity t

axes

, or

Med

icar

e ta

xes.

The

re is

a m

inim

um d

educ

tion

of $

15 fo

r eith

er m

ass

trans

it or

par

king

dedu

ction

s. Th

ere

are

no p

rovis

ions

for h

ighe

r ded

uctio

ns o

n an

af

ter-t

ax b

asis

. M

ass

trans

it be

nefit

s ca

n be

use

d to

pay

for

cost

s in

curr

ed b

y th

e em

ploy

ee fo

r th

e pu

rpos

es o

f com

­m

utin

g to

and

from

wor

k. C

omm

uter

par

king

ben

efits

m

ay o

nly

be u

sed

to p

ay fo

r th

e pa

rtici

pant

's co

mut

er p

arkin

g ex

pens

es a

t or n

ear t

heir

work

plac

e or

ne

ar a

loca

tion

from

whi

ch th

e em

ploy

ee c

omm

utes

to

wor

k an

d ca

nnot

be

used

for o

ther

pur

pose

s. In

ad­

ditio

n, In

tern

al R

even

ue S

ervic

e (IR

S) ru

les

requ

ire

that

mas

s tra

nsit

bene

fits

be d

elive

red

as t

icket

s,

paym

ent c

ards

, or v

ouch

ers

that

can

onl

y be

use

d to

pu

rcha

se m

ass

trans

it tic

kets

. Par

king

bene

fits

can

be d

elive

red

as a

pay

men

t car

d, v

ouch

er, o

r as

a re

­im

burs

emen

t of e

xpen

ses.

Belo

w a

re e

xam

ples

of

how

Com

mut

er T

ax$a

ve

work

s fo

r you

:

EMPL

OYEE

RID

ES M

ASS

TR

ANSI

T US

ING

PRE-

TAX

$125

DED

UCTI

ON

PER

MO

NTH

W

ithou

t Pr

e-Ta

x W

ith P

re-T

ax

Com

mut

er

Com

mut

er

Tax$

ave

Tax$

ave

Mon

thly

Sala

ry

$3,7

50

$3,7

50

Pre-

Tax

$0

-$12

5 Co

mm

uter

Ta

x$av

e fo

r Ma

ss Tr

ansit

Sa

lary

Subje

ct

$3, 7

50

$3,6

25

to T

axes

Es

timat

ed Ta

xes

-$80

0 -$

762

Mon

thly

Mas

s -$

125

-$0

Tran

sit E

xpen

se

Take

-Hom

e Pa

y $2

,825

$2

,863

M

onth

ly S

avin

gs: $

38*

Ann

ual S

avin

gs: $

456*

(Addi

tiona

l exam

ples

liste

d on

pag

e 2)

*Exa

mpl

es a

re b

ased

on

an a

nnua

l sal

ary o

f $45

,000

. Est

imat

ed F

eder

al T

axes

: 25

perc

ent.

Taxe

s ex

empt

ed in

clud

e: F

edera

l Inc

ome,

Soc

ial S

ecuri

ty, a

nd M

edicare

. Gre

ater

savin

gs m

ay re

sult

ifyo

ur c

omm

uting

costs

are

hig

her a

nd/or

you

are

in a

hig

her f

eder

al in

com

e ta

x br

acke

t. Lo

wer d

educ

tible

s m

ay re

sult

in s

mall

er s

avin

gs a

nd in

divid

ual s

avings

may

var

y. C

onsu

lt yo

ur ta

x ad

visor.

Janu

ary

2020

Fa

ct S

heet

#67

Page 36: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

This

fact

shee

t is a

sum

mar

y an

d no

t inte

nded

to p

rovid

e al

l info

rmat

ion.

Al

thou

gh e

very

atte

mpt

at a

ccur

acy i

s m

ade,

it ca

nnot

be

guar

ante

ed.

EMPL

OYEE

PAR

KS

AND

TH

EN

RID

ES

MA

SS TR

AN

SIT,

USI

NG P

RE-T

AX $

125

DED

UC

TIO

N PE

R M

ONT

H

FOR

MA

SS TR

ANS

IT A

ND P

RE-

TAX

$80

DED

UC

TIO

N FO

R PA

RKIN

G

With

out P

re-T

ax

With

Pre

-Tax

Com

mut

er

Com

mut

er Ta

x$av

e Ta

x$av

e M

onth

ly Sa

lary

$3

,750

$3

,750

Pr

e-Ta

x Com

mut

er Ta

x$av

e fo

r Mas

s Tra

nsit

$0

-$12

5 Pr

e-Ta

x Co

mm

uter

Tax$

ave

for P

arkin

g $0

-$

80

Sala

ry S

ubje

ct to

Tax

es

$3,7

50

$3,5

45

Estim

ated

Taxe

s -$

800

-$73

7 Mo

nthl

y M

ass

Trans

it Ex

pens

e -$

125

-$0

Mon

thly

Park

ing

Expe

nse

-$80

-$

0 Ta

ke-H

ome

Pay

$2,7

45

$2,8

08

Mon

thly

Sav

ings

: $63

* A

nnua

l Sav

ings

: $75

6*

EMPL

OYE

E U

SES

PR

E-TA

X $8

0 D

EDU

CTI

ON

PER

MO

NTH

FO

R PA

RK

ING

W

ithou

t Pre

-Tax

W

ith P

re-T

ax C

omm

uter

C

omm

uter

Tax$

ave

Tax$

ave

Mon

thly

Sala

ry

$3,7

50

$3,7

50

Pre-

Tax C

omm

uter

Tax$

ave

for P

arkin

g $0

-$

80

Sala

ry S

ubje

ct to

Tax

es

$3,7

50

$3,6

70

Estim

ated

Taxe

s -$

800

-$77

5 Mo

nthl

y Pa

rkin

g Ex

pens

e -$

80

-$0

Take

-Hom

e Pa

y $2

,870

$2

,895

M

onth

ly S

avin

gs: $

25*

Ann

ual S

avin

gs: $

300*

Com

mut

er Ta

x$av

e Pr

ogra

m

ENRO

LLM

ENT

Unlik

e th

e Se

ctio

n 125

por

tion

of th

e St

ate'

s Tax

$ ave

Pr

ogra

m (

Med

ical

and

/or

Depe

nden

t C

are

Spen

d­in

g Ac

coun

ts) t

hat r

equi

res

one

annu

al e

lect

ion,

the

Com

mut

er T

ax$ a

ve P

rogr

am a

llows

an

empl

oyee

to

opt i

n an

d ou

t or c

hang

e am

ount

s on

a m

onth

ly ba

­si

s. E

ligib

le e

mpl

oyee

s m

ay e

nrol

l in

the

prog

ram

or

end

parti

cipa

tion

at a

ny ti

me

durin

g th

e ye

ar a

nd m

ay

chan

ge d

educ

tions

as

often

as

they

like

dur

ing

the

year

. Onc

e en

rolle

d, th

e em

ploy

ee re

mai

ns e

nrol

led

for a

ll su

bseq

uent

mon

ths

at th

e sa

me

leve

l of p

ar­

ticip

atio

n un

til th

e em

ploy

ee m

akes

a c

hang

e to

the

dedu

ctio

n am

ount

s or

ele

cts

to e

nd p

artic

ipat

ion.

C

omm

uter

Tax$

ave

bene

fits a

re p

rovid

ed b

y Ed

enre

d C

omm

uter

Ben

efit

Solu

tions

. An

elig

ible

em

ploy

ee

enro

lls b

y co

ntac

ting

Eden

red

dire

ctly,

eith

er b

y ca

ll­in

g C

usto

mer

Ser

vice

at 1

-888

-512

-876

9 or

onl

ine

at:

ww

w.co

mm

uterb

enef

its.c

om

Upon

enr

ollm

ent,

an e

mpl

oyee

's el

igib

ility

is co

n­fir

med

with

the

empl

oyer

who

will

arra

nge

for p

ayro

ll de

duct

ions

to b

egin

. Ded

uctio

ns fo

r th

e be

nefit

are

ta

ken

from

the

first

pay

roll

chec

k in

the

mon

th. T

ran­

sitC

hek

will

then

pro

cess

tick

ets,

paym

ent c

ards

, or

vouc

hers

and

mai

l the

m d

irect

ly to

the

empl

oyee

. T

he t

otal

tim

e re

quire

d fo

r pr

oces

sing

befo

re t

he

bene

fit b

egin

s is

app

roxim

atel

y 45

day

s. T

he s

ched

­ul

e fo

r enr

ollm

ents

/cha

nges

dur

ing

a ty

pica

l yea

r is

show

n in

the

follo

wing

cha

rt:

*Exam

ples

are

bas

ed on

an

annu

al sa

lary

of $

45,0

00. E

stim

ated

Fed

eral T

axes

: 25

perc

ent.

Taxe

s exem

pted

inclu

de: F

edera

l Inco

me,

Soc

ial S

ecuri

ty, a

nd M

edicare

. Gre

ater

savin

gs m

ay re

sult

ifyo

ur c

omm

uting

costs

are

hig

her a

nd/or

you

are in

a h

ighe

r fed

eral

inco

me

tax

brac

ket.

Lowe

r ded

uctib

les

may

resu

lt in

sm

aller

sav

ings

and

indi

vidua

l savin

gs m

ay va

ry. C

onsu

lt your

tax

advis

or.

Fact

She

et #6

7 Ja

nuar

y 20

20

34

Page 37: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

35

Com

mut

er Ta

x$av

e Pr

ogra

m

ENRO

LLM

ENT

BEN

EFIT

PE

RIO

D PE

RIO

D Fe

brua

ry 1

-Fe

brua

ry 2

9 Ap

ril

Mar

ch 1

-M

arch

31

May

Ap

ril 1

-Ap

ril 3

0 Ju

ne

May

1 -

May

31

July

June

1 -

June

30

Augu

st

July

1 -

July

31

Sept

embe

r Au

gust

1 -

Augu

st 3

1 O

ctob

er

Sept

embe

r 1 -

Sept

embe

r 30

Nove

mbe

r Oc

tobe

r 1 -

Octo

ber 3

1 De

cem

ber

Nove

mbe

r 1 -

Nove

mbe

r 30

Janu

ary

Dece

mbe

r 1 -

Dece

mbe

r 31

Febr

uary

Ja

nuar

y 1 -

Janu

ary 3

1 M

arch

N

ote:

the

mon

thly

dedu

ctio

n fo

r the

Com

mut

er T

ax-

$ave

Pro

gram

will

gene

rally

be

take

n fro

m th

e fir

st

payc

heck

eac

h m

onth

; how

ever

, the

re m

ay b

e tim

es

when

the

dedu

ctio

n wi

ll be

take

n fro

m th

e se

cond

pa

yche

ck o

f the

mon

th.

"USE

IT O

R LO

SE IT

" PRO

VISI

ON

Em

ploy

ee e

lect

ions

are

irre

voca

ble

and,

to

avoi

d fo

rfeiti

ng b

enef

it do

llars

, em

ploy

ees

shou

ld c

aref

ully

cons

ider

how

muc

h th

ey w

ant t

o se

t asi

de to

cov

er

thei

r co

mm

utin

g ex

pens

es. T

he S

tate

is p

rohi

bite

d un

der

fede

ral

tax

regu

latio

ns f

rom

pro

cess

ing

re­

fund

s to

em

ploy

ees

who

fail

to fu

lly u

tiliz

e th

e be

nefit

in

a ti

mel

y m

anne

r. Fo

r em

ploy

ees

who

elec

t to

rece

ive th

e Co

mm

uter

Ca

rd, i

t is

impo

rtant

to re

alize

that

the

stor

ed v

alue

on

the

card

is a

vaila

ble

for o

nly

as lo

ng a

s th

e em

­pl

oyee

rem

ains

an

activ

e pa

rticip

ant o

f the

pro

gram

. If

an e

mpl

oyee

can

cels

his

or h

er p

artic

ipat

ion

in th

e pr

ogra

m, a

ny r

emai

ning

bal

ance

on

the

card

whe

n th

e ca

ncel

latio

n be

com

es e

ffect

ive is

forfe

ited.

This

fact

shee

t is a

sum

mar

y an

d no

t inte

nded

to p

rovid

e al

l info

rmat

ion.

Al

thou

gh e

very

atte

mpt

at a

ccur

acy

is m

ade,

it can

not b

e gu

aran

teed

.

SOCI

AL S

ECUR

ITY

IMPL

ICAT

ION

S Si

nce

paym

ents

to th

e Co

mm

uter

Tax

$ave

Pro

gram

lo

wer a

nnua

l ear

ning

s ag

ains

t whi

ch S

ocia

l Sec

urity

de

duct

ions

are

mad

e, th

ere

is a

con

cern

that

par

tic­

ipat

ion

in th

ese

plan

s wo

uld

resu

lt in

redu

ced

Soci

al

Secu

rity

bene

fits

at re

tirem

ent.

If yo

u we

re b

orn

after

192

8, y

our S

ocia

l Sec

urity

ben

­ef

its a

re c

alcu

late

d us

ing

a 35

-yea

r ave

rage

of y

our

earn

ings

. A re

duct

ion

of u

p to

$3,

120

a ye

ar (b

ased

on

the

max

imum

pre

-tax

trans

it be

nefit

cap

) ov

er

som

e po

rtion

of t

his

35-y

ear

span

wou

ld h

ave

little

ef

fect

on

your

ave

rage

sal

ary

and,

ther

efor

e, m

inim

al

impa

ct o

n yo

ur S

ocia

l Sec

urity

ben

efits

. How

ever

, if

you

are

conc

erne

d, y

ou s

houl

d ca

ll th

e So

cial S

ecu­

rity

Adm

inis

tratio

n fo

r fu

rther

adv

ice

at 1

-800

-772

-12

13 o

r visi

t www

.ssa

.gov

ADD

ITIO

NAL

INFO

RMAT

ION

Ad

ditio

nal

info

rmat

ion

abou

t th

e Co

mm

uter

Ta

x$av

e Pr

ogra

m is

ava

ilabl

e fro

m E

den r

ed b

y cal

ling

1-88

8-51

2-87

69 o

r onl

ine

at:

ww

w.c

omm

uter

bene

fits.c

om

This

fact

shee

t has

bee

n pro

duce

d an

d dis

tribute

d by

: N

ew J

erse

y D

ivis

ion

of P

ensi

ons

& B

enefi

ts

P.O

. Box

295

, Trent

on, N

J 08

625-

0295

(6

09)2

92-752

4Fo

r the

hearin

g im

paire

d: T

RS 7

11 (6

09) 2

92-6

683

www.n

j.gov

/trea

sury

/pen

sion

s

Janu

ary

2020

Fa

ct S

heet

#67

Page 38: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

36

Page 39: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

HOLIDAY SCHEDULE INFORMATION

Holidays observed at University Hospital

New Year's Day Memorial Day Observance Thanksgiving Day

Martin Luther King, Jr. Birthday Observance

Independence Day Day After Thanksgiving Day

Good Friday Labor Day Christmas Day

FLOAT HOLIDAYS

Only full and part-time staff who are in active payroll status on January 1 and full-time temporary staff who have been continuously employed for six (6) months are eligible for six float holidays.

Staff hired between January 2 and June 30, will be credited with three (3) float holidays in July. Staff on unpaid leave on January 1, but return from leave prior to July 1, will be credited with three (3) float holidays.

Float Holidays must be taken between January 1 and December 31, or they are forfeited.

Float Holidays shall be reported on the time sheets as "FH".

Regular part-time staff shall be paid for Float Holidays on a prorated basis in accordance with the length of their workweek.

Float Holidays, except in the case of personal emergencies, must be requested at least one week in advance. Float Holidays may be used for religious holidays.

Supervisors shall only approve a Float Holiday if the staff member's absence does not interfere with University Hospital’s operations.

For staff members on a seven-day workweek schedule, a holiday falling on a Saturday or Sunday is observed on that day. Premium pay will be given only to staff members working the actual holiday.

Premium pay is not given for work performed on the Day after Thanksgiving or on Good Friday for non-exempt staff.

37

Page 40: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

38

Page 41: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

Human ResourcesBenefits OfficeJanuary 2020

New Employee Benefits

Orientation

2

Welcome to University Hospital

You Made theRight Choice !

Employee Benefits

3

ADMC Bldg. #8 Claudine Cruz-Green-Benefits Services Associate

(973) 972-0885Robin Hynes-Benefits Services Associate

(973) 972-4743Diane Wieckowski-Manager Benefits Operations & Data Admin

(973) 972-3925

University Hospital Benefits Services Office

39

Page 42: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

4

BENEFITS

Medical Plan Choices

Dental PlanChoices

SupplementalBenefits

FlexibleSpendingAccounts

TimeOff

PrescriptionDrug Plan

PensionPlansNJ State

TemporaryDisability

CommuterTax$aveProgram

OptionalPre-TaxPlans

5

State Health Benefits Program (SHBP)

Eligibility Requirements

Eligibility based on regular employment Hired to work 35 or more hours a week Effective date of coverage - after two months

of continuous employment

6

Medical Benefits Under Chapter 172Eligibility

Part Time less than 35 hours per week

Enrolled in a Pension Plan

Full Cost (Direct Billing)

Available Plans

Health Maintenance Organization (HMO’s).

High Deductible Health Plans (HD’s)

Preferred Provider Organization (PPO’s)

Tiered Plans

40

Page 43: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

7

Affordable Care Act (ACA)

Private Insurance through Health Insurance Marketplace.

State Exchange Coverage for those not eligible under SHBP HealthCare.gov

8

Spouse, Same-Sex Spouse, Same-Sex Civil Union Partner

Children (under age 26) coverage ends the end of the year they turn 26

Stepchildren, Foster-Care Children Legally Adopted Children Documentation required for dependent enrollment

Eligible Dependents

9

Qualifying Event

60 day notice period for qualifying event (such as marriage, birth or adoption of a child, loss of spouse coverage etc.)

Review regulations for a Spouse, Same-Sex Spouse, Same-Sex Civil Union Partner or also employed at a State institution

41

Page 44: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

10

Open Enrollment

Annual Open Enrollment is in October

New Dependent Enrollment (if not added on at time of qualifying event)

Preferred Provider Organizations

(PPO’s)

Health Maintenance Organizations

(HMO’s)

Tiered Plans

High Deductible Plans (HD’s)

Medical Plans

12

Medical Benefits Cost

The employee will pay the greater of 1.5% of annual base salary or percentage of premium cost

Contribution is withheld the first pay after the effective date of coverage

42

Page 45: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

13

Medical Plans

PPO PLANS HMO PLANS TIERED PLANS HIGH DEDUCTIBLE (HD) PLANS

NJ DIRECT15 HORIZON HMO HORIZON OMNIA HEALTH PLAN

NJ DIRECT HD4000

NJ DIRECT15/25 NJ DIRECT HD1500NJ DIRECT20/30

NJ DIRECT20/35

NJ DIRECT

NJ DIRECT 2019

14

Health Maintenance Organizations(HMO’s)

Horizon HMO

15

Horizon HMO

Features (Covers Preventative Care)

Restricted to Network MD’s/Facilities

Member chooses his/her primary care physician

Referrals are required for most specialists

43

Page 46: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

16

Tiered Plans

Horizon Omnia Health Plan

17

Horizon Tiered PlansFeatures (Covers Preventative Care)

Restricted to Tier 1 or Tier 2 Network MD’s/Facilities

Co-pays vary depending on Tier Network

Referrals are not required for specialistsRefer to State Active Employees Medical Plan Design included in the New Employee Orientation Booklet for co-pays and out of pocket expenses.

18

NJ DIRECT15NJ DIRECT1525NJ DIRECT2030NJ DIRECT2035NJ DIRECT*NJ DIRECT2019**

*Members hired before July 1, 2019 are eligible to enroll**Members hired after July 1, 2019 are eligible to enroll

Preferred Provider Organizations (PPO)

44

Page 47: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

19

Horizon PREFERRED PROVIDER ORGANIZATIONS

(PPO’s)

Coverage in-network No primary care physician-no referrals

Preventive, routine & urgent care Refer to State Active Employees Medical Plan Design included in the New Employee Orientation Booklet for co-pays and out-of-pocket expenses.

20

Coverage out-of-network

Deductibles/Co-Insurance – Eligible expenses covered at applicable percentage of reasonable & customary expenses

Claim forms need to be filed

Refer to State Active Employees Medical Plan Design included in the New Employee Orientation Booklet for deductibles.

Horizon PREFERRED PROVIDER ORGANIZATIONS

(PPO’s)

21

High Deductible (HD) Plans

NJ Direct HD1500

NJ Direct HD4000

45

Page 48: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

22

In-Network Services•$1,500 In-Network Deductible•20% In-Network Coinsurance after deductible is met•$1,000 Out-of-Pocket Maximum

Out-of-Network Services•$1,500 Deductible (combined with In-Network Deductible)•40% Out-of-Network Coinsurance after deductible is met•$3,500 Out-of-Pocket Maximum

*Amounts above are based on individual costs. All other coverage levels the amounts are doubled*

NJ DIRECT HD 1500- HIGH DEDUCTIBLE PLAN

23

NJ DIRECT HD 4000- HIGH DEDUCTIBLE PLAN

In-Network Services•$4,000 In-Network Deductible•20% In-Network Coinsurance after deductible is met•$1,000 Out-of-Pocket Maximum

Out-of-Network Services•$4,000 Deductible (combined with In-Network Deductible)•40% Out-of-Network Coinsurance after deductible is met•$6,000 Out-of-Pocket Maximum

*Amounts above are based on individual costs. All othercoverage levels the amounts are doubled*

24

Employer Health Savings Account (HSA) is available for the High Deductible Plans only.Member will receive a welcome kit with information to enrollVoluntary employee contributions to the HSA can be used for medical and prescription drug expenses

Medical Plan Summary

46

Page 49: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

25

Medical Benefits

Plan ID cards given to you and eligible dependents before coverage date

Administered by

OptumRx

(844) 368-8740

Prescription Drug Plan

27

Many Pharmacies Participate (Including Most Pharmacy Chains)

ID card required for purchase

ID card will be sent to the employee and each eligible dependent prior to the effective date of coverage

Prescription Drug Plan

47

Page 50: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

28

30 day supply at retail pharmacy

90 day mail order

Co-pays vary depending on medical plan enrolled Refer to the State Active Employees Medical Plan Design included in the New Employee Orientation Booklet for co-pay information.

Prescription Drug Plan

29

Subject to deductible and coinsurance Members pay 100% of prescription drug costs

until deductible is met Member then pays the applicable coinsurance

until the out of pocket maximum is met

Horizon 1500 and 4000High Deductable Plan

30

The employee will pay the greater of 1.5 % of annual base salary or percentage of premium cost.

Prescription Drug Plan

48

Page 51: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

Dental Expense Plan(PPO)

Dental Plan Organizations (DPO’s)

New Jersey Dental Insurance

Program

32

Dental Expense Plan

Aetna PPO

33

Dental Expense Plan

No geographical restrictions

Claim forms required

Eligible Expenses

Basic Preventative Care

Periodontics

Prosthodontics

49

Page 52: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

34

Dental Expense Plan

In-Network $50 Deductible/Person (or $100/Family) waived

for Preventive

Eligible expenses covered at applicablepercentage of reasonable and customaryexpenses

Annual dollar maximum $3,000/member

35

Dental Expense Plan

Out-of Network $75 Deductible/Person (or $150/Family) waived for

Preventative

Eligible Expenses covered at applicable percentage of reasonable and customary expenses

Annual dollar maximum $2,000/member (Maximum of $3,000 combined In and Out of Network)

36

Dental Expense PlanNon-Covered Expenses

Supplies for home use Charges more than reasonable and customaryPredetermination of coverage for dental expenses over $300 and for specific services, e.g., crowns, periodontics, prosthodontics or orthodontics, regardless of the cost. Without advance approval, these services will not be reimbursed.

50

Page 53: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

37

Dental Expense Plan

Orthodontic Eligibility

Must have ten months employment Child under 19 years of age Not available for procedures started

before coverage began

38

Dental Expense Plan

Orthodontic Eligibility In-Network 50% to $1,000 lifetime maximum*

Orthodontic Eligibility Out-of-Network 40% to $750 lifetime maximum* (maximum of $1,000

combined in and out of network)

* Not subjected to deductible or combined with annualmaximum

39

Aetna DPO Cigna Dental Health, Inc Healthplex Horizon Dental Choice MetLife

Dental Plan Organization (DPO)

51

Page 54: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

40

Dental Plan Organization

Coverage restricted to DPO providers

Preventive/Routine Care - 100%

Co-Payment for specialized care

No claim forms required

41

Dental Plan Organization

Orthodontic Eligibility

Patient under 18 years of age at the start of treatmenthas Co-Pay of $1,000 or 50% of reasonable andcustomary charges, whichever is less

Patient 18 years of age and over at the start oftreatment has co-pay of $1,750 or 50% of reasonable and customary charges, whichever is less

Treatment plan maximum of 24 months

42

State Employee Group Dental Program

Must remain in plan for a minimum of 12 months

52

Page 55: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

43

COBRA

Death, Divorce, Dependents > Age 26 Maximum Duration 36 Months

Member Termination - Maximum Duration 18 Months

44

Coverage for Same-Sex Civil Union Partners

Applicable biweekly premiums will be deducted on an after tax basis

Imputed income will be applied

In the event that the Civil Union Partner meets the IRS Definition of Dependent for Tax Purposes, the University does not have to treat the Civil Union Partner’s coverage as a taxable benefit

Public Employees Retirement System (PERS)

Defined Contribution Retirement Program (DCRP)

Retirement Plans

53

Page 56: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

46

Are you enrolled in or have you retired from aState Administered Pension Plan?

47

Public Employees Retirement System (PERS)

48

Regular Full or Part-Time Employee

Work 35 or More Hours per Week

Begins the Date of the First Pay Period Nearest Your Hire Date

Vesting Provisions

Public Employees Retirement System (PERS)Plan Eligibility

54

Page 57: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

49

Age 65 or 30 Years of Service

1/4th of 1% per Month Decrease Under Age 65

Public Employees Retirement System (PERS)

Retirement Benefits

50

Current Rate is 7.50%

Up to a compensation limit based the annual maximum wage for Social Security deductions $137,700 for 2020

Delay in Commencement of Contribution

Special Provisions for Veterans

Public Employees Retirement System (PERS)

Mandatory Contributions

with eligibility for accrued time after 90 days of employment

51

3-Year Service Requirement

Two Loans/Year

Public Employees Retirement System (PERS)

Loan Opportunity

55

Page 58: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

52

Life Insurance

Non Contributory Portion Pays 1.5 x Base Annual Salary*

(Pro-Rated First Year)

Members enrolled at age 60 or old must prove insurability

*Subject to Annual Maximum Wage Limit for Social Security

Public Employees Retirement System (PERS)

53

Public Employees Retirement System (PERS) Life Insurance

Contributory Portion 1st Year Mandatory Contribution 1/2 of 1% Payroll Deduction Pays 1.5 x Base Annual Salary*

(Paid in Full in First Year) Imputed Income

*Subject to Annual Maximum Wage for Social Security

54

If Vested in PERS at Retirement Non-Contributory Portion will be Equal to 3/16ths of Your Base Salary

Conversion to Private Coverage

Public Employees Retirement System (PERS)

56

Page 59: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

55

Cost Free

60% base Monthly Salary

1 year Membership Requirement

6 month Waiting Period

Public Employees Retirement System (PERS)

Disability Insurance Benefits

56

Defined Contribution Retirement Program (DCRP)

57

Part-Time Employee not eligible for PERS enrollment

Work less than 35 hours per week

PERS members who meet the maximum Social Security maximum wage limit for the calendar year

Vested after 12 months of contributions

Defined Contribution Retirement Program (DCRP)

Plan Eligibility

57

Page 60: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

58

Begin Membership for the First of the Month Contribute 5.5% Employer Matches 3%

Contributions are up to the annual compensation limit of $280,000 for 2019

Retroactive Contribution

Defined Contribution Retirement Program (DCRP)

Members

59

Prudential Retirement

Defined Contribution Retirement Program (DCRP)

Investment Provider

60

Cash Distribution and Annuity Options Upon Separation of Employment

Transferable

Defined Contribution Retirement Program (DCRP)

58

Page 61: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

61

Cost Free 1.5 times Base Annual Salary up to annual

compensation limit. Pro-rated in the First Year Members enrolled at age 60 or older must prove

insurability Imputed Income

Defined Contribution Retirement Program (DCRP)

Life Insurance

62

Cost Free

60% base Monthly Salary

1 year Membership Requirement

6 month Waiting Period

Defined Contribution Retirement Program (DCRP)

Disability Insurance

New Jersey Temporary Disability

New Jersey Family Leave Insurance

Optional Contributory Plan

59

Page 62: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

64

New Jersey Temporary Disability Insurance

and

New Jersey Family Leave Insurance

(Mandatory)

65

Effective Day 1 (Based on 20 Weeks of New Jersey Employment)

2/3 of Weekly Wage to the Current Statutory Limit

Maximum - 1/3 Total Wages or Weekly Amount x 26

New Jersey Temporary Disability Insurance

66

Up to 6 weeks of Family Leave Insurance: bond with newborn, newly adopted children or care for sick family members. Effective Day 1 (Based on 20 Weeks of New Jersey

Employment) 2/3 of Weekly Wage to the Current Statutory Limit

New Jersey Family Leave Insurance

60

Page 63: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

67

Optional Contributory PlanTax Sheltered Plans

68

Employed by the State or an eligible agency Pre-Tax Contributions Up to the Annual Tax Deferral IRS

457 Limit After-Tax Roth 457 option Broad array of investment choices Settlement at Separation Prudential Retirement

New Jersey State Employee Deferred Compensation Plan (NJSEDCP)

69

Dependent Care Account (30 Day Waiting Period) Medical Spending Account (60 Day Waiting Period) Premium Option Plan (POP) Annual Open Enrollment In October

New Jersey State Employees’ Tax-Savings Program (Flexible Spending Account)

Enrollment in Dependent Care and Medical Spending Account is within 30 days from date of hire

61

Page 64: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

70

Mass Transit Commuter Costs Parking (Other Than Campus Sites) Costs Pre-Tax Basis Continuous Enrollment Cycles New Hire Eligible After 30 Days

New Jersey State Employees’ Commuter Tax$ave Program

71

Division of Pension and Benefits

Telephone Numbers

Automated Line for PERS (609) 777-1777

Customer Service for All Plans (609) 292-7524

HolidaysFloat HolidaysSick LeaveVacation AccrualLeave of Absences

Time Off Policies

62

Page 65: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

73

Sick Leave Policy

New Hires Accrue One Day Per Month

Pro-rated for part time employees

Unused Days Carry Over Staff employees receive 1/2 of the Value ofUnused Days (Maximum payout of $15,000) for a non-deferred retirement.

74

Holidays

Staff members are eligible to receive up to:

9 Recognized Holidays

6 Float Holidays

15 Annual Holidays*

*Pro-rated for part time employee.

Holidays do not carry over to the following year.

75

Vacation Accruals

Years of Service Vacation Accrual

1-10 15 days/year

11-20 20 days/year

21 + 25 days/year

Pro-rated for part time employees

(Staff May Carry Over One Year Of Their Vacation Accruals)

63

Page 66: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

76

Vacation Accruals(Director Level and Above)

Years of Service Vacation Accrual

1-20 20 days/year

21 + 25 days/year

(Staff May Carry Over One Year Of Their Vacation Accruals)

77

Vacation Accruals (Staff Nurses)

Years of Service Vacation Accrual

1-3 15 days/year

4-18 20 days/year

19 + 25 days/year

Pro-rated for part time employees

(Staff May Carry Over One Year of Their Vacation Accrual)

78

Leave of Absences

Academic

Military

Personal

64

Page 67: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

79

Medical FMLA Leave of Absence

Leave of Absence for employee due to illness or injury for self, family member, or leave due to birth, adoption or foster care.

Please view Medical/Family Medical Leave Act-Leave of Absence/New Jersey Paid Family Leave policy for eligibility, available leaves and information regarding benefits while on leave.

80

Educational Assistance Program (EAP)

Eligibility applies to full-time and part-time (20 ormore hours per week) employees.

Staff employees are eligible for reimbursement upto the annual limit with a grade of “C” or better.

Reimbursement covers tuition cost and credit by exam.

Please refer to the Education Assistance Program policy at time of eligibility for details and annual limitreimbursements.

81

Office of Training and Organizational Development

Offers a wide variety of training courses for the development of management and non-management staff. Consults with Departments.

Provides courses to all employees. Supervisor’s approval is required. See course listing on-line for details.

65

Page 68: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

2/4/2020

82

University Hospital’s “Extras”

Employee Discounts- uhnj.org

Additional voluntary plans

Credit Union

Direct Deposit

Employee Assistance Program (EAP)

83

ADMC Bldg #8Claudine Cruz-Green-Benefits Services Associate

(973) 972-0885Robin Hynes-Benefits Services Associate

(973) 972-4743Diane Wieckowski-Manager Benefits Operations

(973) 972-3925

University Hospital Benefits Services Office

66

Page 69: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

67

EMPLOYEE CERTIFICATION — I certify that all the information supplied on this form is true to the best of my knowledge and that it is verifiable. I understand that if I waive my right to coverage at this time, enrollment is not permissible until the next scheduled open enrollment or if other coverage is lost and proof of loss is provided (HIPAA). I also understand that there is no guarantee of continuous participation by medical providers, either doctors or facilities, in the plans. If either my physician or medical center terminates participation in my selected plan, I must select another doctor or medical center participating in that plan to receive the “in-network” benefit. I authorize any hospital, physician, or health care provider to furnish my medical plan or its assignee with such medical information about myself or my covered dependents as the assignee may require. Misrepresentation: Any person that knowingly provides false or misleading information is subject to criminal and civil penalties pursuant to N.J.S.A.17:33A-6c.

7. Employee Signature: __________________________________________________________________________ Date: ______/______/______

6. Dependent Information: List all eligible dependents and attach required proof of dependency documents*

o Additional sheets attached. Any dependents not listed will be removed.

Eligible Dependents Last Name, First Name Social Security No. Circle Relationship Birth Date Gender

*See Instructions page for detailed information and Mailing Address

/ /

/ /

/ /

— —

— —

— —

Spouse / Civil Union / Domestic Partner

Child (Natural, Adopted, Foster, Step, Legal Ward)

Child (Natural, Adopted, Foster, Step, Legal Ward)

State Health Benefits Program (SHBP)STATE ACTIVE EMPLOYEE GROUP

HEALTH BENEFITS ENROLLMENT and/or CHANGE FORMHA

-0891-0

120

4. TYPE and LEVEL OF COVERAGE

Level Health Rx

o Single o oo Parent/Child o oo Member/Spouse/Civil Union o oo Member/Domestic Partner o oo Family o o

I have been offered the above coverage and I elect to waive participation for myself and my eligible dependents (see Instructions page for details). Note: Oral contraceptive coverage is available under the medical plan.

o I elect to waive Health Coverage o I elect to waive Prescription Drug Coverage

1. EMPLOYEE INFORMATION — Last Name First MI

_____________________________________________________________________________________________Gender Birth Date Social Security Number Marital Status*

_____________________________________________________________________________________________Telephone Number Personal Email Address

_____________________________________________________________________________________________

_____________________________________________________________________________________________ Street Address City State Zip

2. EMPLOYMENT STATUS

o Full Time o Part Time o Intermittent o National Guard o ACA (Monthly only)

3. REASON FOR APPLICATION (Check one)

o New Enrollment o Transfer

o Open Enrollment o Loss of Coverage

o Adding Dependents o Deleting Dependents

o Waiver of Coverage o Other

Reason_________________________________

Date of Event _______/_______/_______

— — / /

( )

5. HEALTH PLAN (Check one box only)

o OMNIA Health Plan o NJ DIRECT/ NJ DIRECT 2019* o NJ DIRECT15 o NJ DIRECT1525 o NJ DIRECT2030

o NJ DIRECT2035 o Horizon HMO o NJ DIRECT HD1500** o NJ DIRECT HD4000

For HD Plans only – Health Savings Account (HSA)

o I wish to establish a HSA at this time and understand that I will be contacted to establish banking. By applying for and fundingmy HSA I represent that I:1) am covered under a High Deductible Health Plan (HDHP); 3) am not covered by Medicare; and2) am not covered by any other non-HDHP product; 4) cannot be claimed as a dependent on another person’s tax return.

o I am not enrolling in a HSA at this time and understand that if I choose to at a later date, I must contact my health plan.

*Members hired before July 1, 2019, will be enrolled in NJ DIRECT. Members hired after July 1, 2019, will be enrolled in NJ DIRECT 2019.**Part-time employees cannot enroll in the NJ DIRECT HD1500 plan.

Effective Dates Event Reason:

H _____ ______ ______

Rx _____ ______ ______

EMPLOYER CERTIFICATION (See Instructions on reverse)

Employer Name _________________________

Payroll # _______________________ (State Biweekly)

Union Code (Rx) Only

Location # (State Monthly)

10/12 - month employee (Enter “10 or 12”)

MEMBER ACTION

o New Enrollment o Transfer

Date Employment Began

______/______/______

o Return from Leave of Absence

______/______/______

Signature of Certifying Officer

Telephone # Date Mailed

DIVISION USE ONLY

Page 70: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

INSTRUCTIONS FOR THE SHBP STATE ACTIVE EMPLOYEE GROUPHEALTH BENEFITS ENROLLMENT and/or CHANGE FORM

SECTION 1 – EMPLOYEE INFORMATION – Complete entire section. Indicate Marital Status as follows: S (Single), M (Married), CU (Civil Union), DP (Domestic Partner), D (Divorced), W (Widowed)

SECTION 2 – EMPLOYMENT STATUS – Check one block only

SECTION 3 – REASON FOR APPLICATION – Check one block only

• New Enrollment – New hire or HIPAA event• Transfer – Active health benefits coverage transferring from another SHBP/SEHBP location• Open Enrollment – Annually in October• Adding Dependents – Must be done within 60 days of event (i.e. birth, marriage, adoption – indicate reason and date)• Deleting Dependents – Removal of covered dependents (indicate reason and date)• Loss of Coverage – Enrolling because of loss of other coverage (application and HIPAA certificate submitted within 60

days of the loss of other coverage)• Waiver of Coverage – Waive (decline) coverage• Other (indicate reason and date)• Reason – indicate reason• Date of Event – indicate date

To waive (decline) coverage: If you wish to waive Health and/or Prescription Drug coverage under the provisions of N.J.S.A. 52:14-17.31a, check appropriate block. Note: Both Health and Prescription Drug coverage must be waived to avoid paying a contribution. If you are waiving coverage for yourself or any or all of your eligible dependents because of other group health coverage, you may enroll in the future. You must provide proof of the loss of other coverage and submit it with your application within 60 days of the loss of other coverage. Otherwise, you will be required to wait until the annual Open Enrollment.

SECTION 4 – TYPE AND LEVEL OF COVERAGE – Indicate by checking the appropriate block to enroll in Health and/or Rx (Prescription Drug)

• Single – coverage for you only• Parent/Child(ren) – coverage for you and any eligible child(ren) under age 26• Member/Spouse/Civil Union – coverage for you and your eligible spouse or your Civil Union Partner• Member/Domestic Partner – coverage for you and your eligible Domestic Partner• Family – coverage for you, your eligible Spouse/Civil Union Partner/Domestic Partner, and child(ren) under age 26

SECTION 5 – HEALTH PLAN – Select only one plan. The Health Benefits Summary Program Description provides you with all available options. Members who wish to enroll in a High Deductible Health Plan (HDHP) must complete a Health Savings Account (HSA) Form. Guidebooks and applications can be found on our website at: www.nj.gov/treasury/pensions

SECTION 6 – DEPENDENT INFORMATION – List all eligible dependents and attach dependent documentation proof (see attached). If proper documentation has already been provided and approved, do not resubmit. If appropriate dependent documentation proof is not provided, dependents may not be enrolled. Ensure your dependents match your level of coverage (Section 4). Your child(ren) may be covered until the end of the calendar year they turn 26. Any dependents not listed will not be covered. Attach extra pages for additional dependents.

Note: Use Section 3 to delete dependents.

SECTION 7 – EMPLOYEE SIGNATURE – Read, sign, date, and attach required dependent documentation. Return the application to your employer’s human resources office for certification.

MISREPRESENTATION: Any person that knowingly provides false or misleading information is subject to criminal and civil penalties pursuant to N.J.S.A. 17:33A-6c.

EMPLOYER CERTIFICATION – Must be completed by the Certifying Officer. The Certifying Officer’s signature confirms that:

• The employee is eligible;• The application is legible and completed in its entirety;• The employee’s selected plans and coverage levels are appropriate;• The dependent documentation provided is complete and correct;• The Employer Certification section is completed in its entirety; and• The information presented is true to the best of their knowledge.

MAIL COMPLETED APPLICATION TO: New Jersey Division of Pensions & Benefits Health Benefits BureauP.O. Box 299Trenton, NJ 08625-0299

HA-0891-0120

68

Page 71: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

The State Health Benefits Program (SHBP) and School Employees’ Health Benefits Program (SEHBP) are required to ensure that only employees, retirees, and eligible dependents are receiving health care coverage under the Programs. The New Jersey Division of Pensions & Benefits (NJDPB) must guarantee consistent application of eligibility requirements within the plans. Employees or retirees who enroll dependents for coverage (spouses, civil union partners, domestic partners, children, disabled and/or overage children continuing coverage) MUST submit the following documentation in addition to the appropriate health benefits enrollment or change of status application. If proper documentation has already been provided and approved, do not resubmit. If appropriate dependent documentation proof is not provided, dependents may not be enrolled. ANY DEPENDENTS NOT LISTED ON THE APPLICATION WILL NOT BE COVERED.

DEPENDENTS ELIGIBILITY DEFINITION DOCUMENTATION REQUIRED

SPOUSE

A person to whom you are legally married. A copy of the marriage certificate and a copy of the front page of the employee/retiree’s federal tax return* (Form 1040) from last year that in-cludes the spouse. If filing separately, submit a copy of both spouses’ tax returns that list the same address. If marriage occurred in the current cal-endar year, a copy of the tax return is not required. Or, if tax return is not available, provide a copy of a bank statement or bill (dated within 90 day of the application) that includes the names of both spouses and is received at the same address.

CIVIL UNIONPARTNER

A person of the same sex with whom you have entered into a civil union.

A copy of the marriage certificate and a copy of the front page of the employee/retiree’s federal tax return* (Form 1040) from last year that in-cludes the partner. If filing separately, submit a copy of both partners’ tax returns that list the same address. If marriage occurred in the current cal-endar year, a copy of the tax return is not required. Or, if tax return is not available, provide a copy of a bank statement or bill (dated within 90 day of the application) that includes the names of both partners and is received at the same address.

DOMESTICPARTNER

A person of the same sex with whom you have entered into a do-mestic partnership. Under P.L. 2003, c. 246, the Domestic Part-nership Act, health benefits coverage is available to domestic partners of State employees, State retirees, or employees or re-tirees of a SHBP - or SEHBP - participating local public entity that has adopted a resolution to provide Chapter 246 health benefits.

A copy of the New Jersey certificate of domestic partnership dated prior to February 19, 2007, or a valid certification from another State or foreign jurisdiction that recognizes same-sex domestic partners and a copy of the front page of the employee/retiree’s N.J. tax return* from last year that includes the partner. If filing separately, submit a copy of both partners’ NJ tax returns that list the same address. If Domestic Partnership occurred in the current calendar year, a copy of the tax return is not required. Or, if tax return is not available, provide a copy of a bank statement or bill (dated within 90 days of the application) that includes the names of both partners and is received at the same address.

CHILDREN

A subscriber’s child until age 26, regardless of the child’s marital, student, or financial dependency status – even if the young adult no longer lives with his or her parents.

This includes a stepchild, foster child, legally adopted child, or any child in a guardian-ward relationship upon submitting re-quired supporting documentation.

Natural or Adopted Child – A copy of the child’s birth certificate showing the name of the employee/retiree as a parent. Step Child – A copy of the child’s birth certificate showing the name of the employee/retiree’s spouse or partner as a parent and a copy of the marriage/partnership certificate showing the names of the employee/retir-ee and spouse/partner.Legal Guardian, Grandchild, or Foster Child – Copies of final court or-ders with the presiding judge’s signature and seal. Documents must attest to the legal guardianship by the employee.

DEPENDENTCHILDREN WITH

DISABILITIES

If a covered child is not capable of self-support when he or she reaches age 26 due to mental illness or incapacity, or a physical disability, the child may be eligible for a continuance of coverage. Coverage for children with disabilities may continue only while (1) you are covered through the SHBP/SEHBP; (2) the childcontinues to be disabled; (3) the child is unmarried or does notenter into a civil union or domestic partnership; and (4) the childremains substantially dependent on you for support and mainte-nance. You may be contacted periodically to verify that the childremains eligible for coverage.

Documentation for the appropriate “child” type (as noted above) and a copy of the front page of the employee/retiree’s federal tax return* (Form 1040) from last year that includes the child. If Social Security disability has been awarded, or is currently pending, please include this information with the documentation that is submitted. Please note that this information is only verifying the child’s eligibility as a dependent. The disability status of the child is determined through a separate process.

CONTINUEDCOVERAGE FOR

OVERAGECHILDREN

Certain children over age 26 may be eligible for continued cov-erage until age 31 under the provisions of P.L. 2005, c. 375. This includes a child by blood or law who: (1) is under the age of 31; (2) is unmarried or not a partner in a civil union or domestic partnership; (3) has no dependent(s) of his or her own; (4) is a resident of New Jersey or is a student at an accredited public or private institution of higher education, with at least 15 credit hours; and (5) is not provided coverage as a subscriber, insured, enrollee, or covered person under a group or individual health benefits plan, church plan, or entitled to benefits under Medicare.

Documentation for the appropriate “child” type (as noted above), and a copy of the front page of the child’s federal tax return* (Form 1040) from last year, and if the child resides outside of the State of New Jersey, doc-umentation of full time student status must be submitted.

*You may black out all financial information and all but the last four digits of any Social Security numbers on tax returns. To obtain copies of the documents listedabove, contact the office of the town clerk in the city of the birth, marriage, etc., or visit these websites: www.vitalrec.com or www.studentclearinghouse.org Residents of New Jersey can obtain records from the State Bureau of Vital Statistics and Registration website: www.nj.gov/health/vital/index.shtml

State Health Benefits Program (SHBP) • School Employees’ Health Benefits Program (SEHBP)

REQUIRED DOCUMENTATION FOR DEPENDENT ELIGIBILITY AND ENROLLMENTH

B-0

840-

1217

69

Page 72: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

70

Page 73: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

71

EMPLOYEE CERTIFICATION — I certify that all the information supplied on this form is true to the best of my knowledge and that it is verifiable. I understand that if I waive my right to coverage at this time, enrollment is not permissible until the next scheduled open enrollment or if other coverage is lost and proof of loss is provided (HIPAA). I understand that I must remain enrolled in the Dental Plan for a minimum of 12 months and that there is no guarantee of continuous participation by dental service providers, either dentists or facilities, in the DPO plans. If either my dentist or dental center terminates participation in my select-ed plan, I must select another dentist or dental center participating in that plan to receive the “in-network” benefit. I authorize any hospital, physician, dentist or dental care provider to furnish my dental plan or its assignee with such dental information about myself or my covered dependents as the assignee may require. Misrepresentation: Any person that knowingly provides false or misleading information is subject to criminal and civil penalties pursuant to N.J.S.A.17:33A-6c.

6. Employee Signature: _________________________________________________________________________ Date: ______/______/______

5. Dependent Information: List all eligible dependents and attach required proof of dependency documents*

o Additional sheets attached. Any dependents not listed will be removed.

Eligible Dependents Last Name, First Name Social Security No. Circle Relationship Birth Date Gender

*See Instructions page for detailed information and Mailing Address

— —

— —

— —

— —

/ /

/ /

/ /

/ /

Spouse / Civil Union / Domestic Partner

Child (Natural, Adopted, Foster, Step, Legal Ward)

Child (Natural, Adopted, Foster, Step, Legal Ward)

Child (Natural, Adopted, Foster, Step, Legal Ward)

State Health Benefits Program (SHBP) • School Employees’ Health Benefits Program (SEHBP)

HEALTH BENEFITS ACTIVE EMPLOYEE GROUP

EMPLOYEE DENTAL ENROLLMENT and/or CHANGE FORMHD

-07

19

-01

20

o I have been offered the above coverage and I elect to waive participation for myself and my eligible dependents (see Instructions page for details).

1. EMPLOYEE INFORMATION — Last Name First MI

_____________________________________________________________________________________________Gender Birth Date Social Security Number Marital Status*

_____________________________________________________________________________________________Telephone Number Personal Email Address

_____________________________________________________________________________________________

_____________________________________________________________________________________________Street Address City State Zip

2. REASON FOR APPLICATION (check one)

o New Enrollment o Transfer

o Open Enrollment o Loss of Coverage

o Adding Dependents o Deleting Dependents

oWaiver of Coverage o Other

Reason________________________________________________

Date of Event _______/_______/_______

— — / /

( )

3. LEVEL OF COVERAGE

o Single

o Parent/Child

o Member/Spouse/Civil Union

o Member/Domestic Partner

o Family

Effective Dates Event Reason:

D _____ ______ ______

EMPLOYER CERTIFICATION (See Instructions on reverse)

Employer Name __________________________

Payroll # ________________________ (State Biweekly)

Union Code (Rx) Only

Location # (State Monthly or Local /Education)

10/12 - month employee (Enter “10 or 12”)

MEMBER ACTION

o New Enrollment o Transfer

Date Employment Began

______/______/______

o Return from Leave of Absence

______/______/______

Signature of Certifying Officer

Telephone # Date Mailed

DIVISION USE ONLY

-

4. DENTAL PLAN You must remain enrolled in selected plan for 12 months.

I wish to be covered under the Aetna Dental Expense Plan

o Aetna DEP/PPO

I wish to be covered under a Dental Plan Organization (DPO/DMO)

o Aetna DMO o Cigna o MetLife o Healthplex o Horizon BCBSNJ

Dentist ID Number ___________________________________

Page 74: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

INSTRUCTIONS FOR THE NEW JERSEY EMPLOYEE DENTAL PLANS ENROLLMENT and/or CHANGE FORM

SECTION 1 – EMPLOYEE INFORMATION – Complete entire section. Indicate Marital Status as follows: S (Single), M (Married), CU (Civil Union), DP (Domestic Partner), D (Divorced), W (Widowed)

SECTION 2 – REASON FOR APPLICATION – Check one block only

• New Enrollment – New hire or HIPAA event• Transfer – Active dental benefits coverage transferring from another SHBP/SEHBP location• Open Enrollment – Annually in October• Adding Dependents – Must be done within 60 days of event (i.e. birth, marriage, adoption – indicate reason and date)• Deleting Dependents – Removal of covered dependents (indicate reason and date)• Loss of Coverage – Enrolling because of loss of other coverage (application and HIPAA certificate submitted within 60 days of the loss of

other coverage)• Waiver of Coverage – Waive (decline) coverage• Other (indicate reason and date)• Reason – indicate reason• Date of Event – indicate date

To waive (decline) coverage: If you wish to waive dental coverage under the provisions of N.J.S.A. 52:14-17.31a, check appropriate block. If you are waiving coverage for yourself or any or all of your eligible dependents because of other group health coverage, you may enroll in the future. You must provide proof of the loss of other coverage and submit it with your application within 60 days of the loss of other coverage. Otherwise, you will be required to wait until the annual Open Enrollment.

SECTION 3 – LEVEL OF COVERAGE – Indicate by checking the appropriate block

• Single – coverage for you only• Parent/Child(ren) – coverage for you and any eligible child(ren) under age 26• Member/Spouse/Civil Union – coverage for you and your spouse or your Civil Union Partner• Member/Domestic Partner – coverage for you and your Domestic Partner• Family – coverage for you, your eligible Spouse/Civil Union Partner/Domestic Partner, and child(ren) under age 26

SECTION 4 – DENTAL PLAN – Select only one plan. The Employee Dental Plans Member Guidebook provides you with all available options and is available on our website at: www.nj.gov/treasury/pensions If you enroll in a Dental Plan Organization (DPO), you must receive services from an in-network dentist in order to have your claims paid. You must select a participating dentist within the DPO, ensuring the dentist or facility takes new patients and participates with the Employee Dental Plans. If you enroll in the Dental Expense Plan (Aetna DEP), you may receive services from any dentist. You will be required to pay up-front for covered services until a deductible is met.

Note: After you enroll in a dental plan, you must remain enrolled for 12 months until you are permitted to terminate coverage.

SECTION 5 – DEPENDENT INFORMATION – List all eligible dependents and attach dependent documentation proof (see attached). If proper documentation has already been provided and approved, do not resubmit. If appropriate dependent documentation proof is not provided, depen-dents may not be enrolled. Ensure your dependents match your level of coverage (Section 4). Your child(ren) may be covered until the end of the calendar year they turn 26. Any dependents not listed will not be covered. Attach extra pages for additional dependents.

Note: Use Section 2 to delete dependents

SECTION 6 – EMPLOYEE SIGNATURE – Read, sign, date, and attach required dependent documentation. Return the application to your em-ployer’s human resources office for certification.

MISREPRESENTATION: Any person that knowingly provides false or misleading information is subject to criminal and civil penalties pursuant to N.J.S.A.17:33A-6c.

EMPLOYER CERTIFICATION – Must be completed by the Certifying Officer. The Certifying Officer’s signature confirms that:

• The employee is eligible;• The application is legible and completed in its entirety;• The employee’s selected plans and coverage levels are appropriate;• The dependent documentation provided is complete and correct;• The Employer Certification section is completed in its entirety; and• The information presented is true to the best of their knowledge.

MAIL COMPLETED APPLICATION TO: New Jersey Division of Pensions & Benefits Health Benefits BureauP.O. Box 299Trenton, NJ 08625-0299

HD-0719-0120

72

Page 75: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

The State Health Benefits Program (SHBP) and School Employees’ Health Benefits Program (SEHBP) are required to ensure that only employees, retirees, and eligible dependents are receiving health care coverage under the Programs. The New Jersey Division of Pensions & Benefits (NJDPB) must guarantee consistent application of eligibility requirements within the plans. Employees or retirees who enroll dependents for coverage (spouses, civil union partners, domestic partners, children, disabled and/or overage children continuing coverage) MUST submit the following documentation in addition to the appropriate health benefits enrollment or change of status application. If proper documentation has already been provided and approved, do not resubmit. If appropriate dependent documentation proof is not provided, dependents may not be enrolled. ANY DEPENDENTS NOT LISTED ON THE APPLICATION WILL NOT BE COVERED.

DEPENDENTS ELIGIBILITY DEFINITION DOCUMENTATION REQUIRED

SPOUSE

A person to whom you are legally married. A copy of the marriage certificate and a copy of the front page of the employee/retiree’s federal tax return* (Form 1040) from last year that in-cludes the spouse. If filing separately, submit a copy of both spouses’ tax returns that list the same address. If marriage occurred in the current cal-endar year, a copy of the tax return is not required. Or, if tax return is not available, provide a copy of a bank statement or bill (dated within 90 day of the application) that includes the names of both spouses and is received at the same address.

CIVIL UNIONPARTNER

A person of the same sex with whom you have entered into a civil union.

A copy of the marriage certificate and a copy of the front page of the employee/retiree’s federal tax return* (Form 1040) from last year that in-cludes the partner. If filing separately, submit a copy of both partners’ tax returns that list the same address. If marriage occurred in the current cal-endar year, a copy of the tax return is not required. Or, if tax return is not available, provide a copy of a bank statement or bill (dated within 90 day of the application) that includes the names of both partners and is received at the same address.

DOMESTICPARTNER

A person of the same sex with whom you have entered into a do-mestic partnership. Under P.L. 2003, c. 246, the Domestic Part-nership Act, health benefits coverage is available to domestic partners of State employees, State retirees, or employees or re-tirees of a SHBP - or SEHBP - participating local public entity that has adopted a resolution to provide Chapter 246 health benefits.

A copy of the New Jersey certificate of domestic partnership dated prior to February 19, 2007, or a valid certification from another State or foreign jurisdiction that recognizes same-sex domestic partners and a copy of the front page of the employee/retiree’s N.J. tax return* from last year that includes the partner. If filing separately, submit a copy of both partners’ NJ tax returns that list the same address. If Domestic Partnership occurred in the current calendar year, a copy of the tax return is not required. Or, if tax return is not available, provide a copy of a bank statement or bill (dated within 90 days of the application) that includes the names of both partners and is received at the same address.

CHILDREN

A subscriber’s child until age 26, regardless of the child’s marital, student, or financial dependency status – even if the young adult no longer lives with his or her parents.

This includes a stepchild, foster child, legally adopted child, or any child in a guardian-ward relationship upon submitting re-quired supporting documentation.

Natural or Adopted Child – A copy of the child’s birth certificate showing the name of the employee/retiree as a parent. Step Child – A copy of the child’s birth certificate showing the name of the employee/retiree’s spouse or partner as a parent and a copy of the marriage/partnership certificate showing the names of the employee/retir-ee and spouse/partner.Legal Guardian, Grandchild, or Foster Child – Copies of final court or-ders with the presiding judge’s signature and seal. Documents must attest to the legal guardianship by the employee.

DEPENDENTCHILDREN WITH

DISABILITIES

If a covered child is not capable of self-support when he or she reaches age 26 due to mental illness or incapacity, or a physical disability, the child may be eligible for a continuance of coverage. Coverage for children with disabilities may continue only while (1) you are covered through the SHBP/SEHBP; (2) the childcontinues to be disabled; (3) the child is unmarried or does notenter into a civil union or domestic partnership; and (4) the childremains substantially dependent on you for support and mainte-nance. You may be contacted periodically to verify that the childremains eligible for coverage.

Documentation for the appropriate “child” type (as noted above) and a copy of the front page of the employee/retiree’s federal tax return* (Form 1040) from last year that includes the child. If Social Security disability has been awarded, or is currently pending, please include this information with the documentation that is submitted. Please note that this information is only verifying the child’s eligibility as a dependent. The disability status of the child is determined through a separate process.

CONTINUEDCOVERAGE FOR

OVERAGECHILDREN

Certain children over age 26 may be eligible for continued cov-erage until age 31 under the provisions of P.L. 2005, c. 375. This includes a child by blood or law who: (1) is under the age of 31; (2) is unmarried or not a partner in a civil union or domestic partnership; (3) has no dependent(s) of his or her own; (4) is a resident of New Jersey or is a student at an accredited public or private institution of higher education, with at least 15 credit hours; and (5) is not provided coverage as a subscriber, insured, enrollee, or covered person under a group or individual health benefits plan, church plan, or entitled to benefits under Medicare.

Documentation for the appropriate “child” type (as noted above), and a copy of the front page of the child’s federal tax return* (Form 1040) from last year, and if the child resides outside of the State of New Jersey, doc-umentation of full time student status must be submitted.

*You may black out all financial information and all but the last four digits of any Social Security numbers on tax returns. To obtain copies of the documents listedabove, contact the office of the town clerk in the city of the birth, marriage, etc., or visit these websites: www.vitalrec.com or www.studentclearinghouse.org Residents of New Jersey can obtain records from the State Bureau of Vital Statistics and Registration website: www.nj.gov/health/vital/index.shtml

State Health Benefits Program (SHBP) • School Employees’ Health Benefits Program (SEHBP)

REQUIRED DOCUMENTATION FOR DEPENDENT ELIGIBILITY AND ENROLLMENT

HB

-084

0-12

17

73

Page 76: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

74

Page 77: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

EE-0681-0713

DO NOT WRITE IN THIS BOX

New Jersey Division of Pensions and Benefits ENROLLMENT APPLICATION

LOCATION NO. MEMBERSHIP NO.

APPLICANT INFORMATION: (Please Print or Type and follow the instructions on page 2 of this form)

PO BOX295 Trenton, NJ 08625-0295

Select Pension Fund: (Check one) D Teachers' Pension and Annuity Fund D Public Employees' Retirement System

1. Name:Last First (no nicknames) Middle Maiden Surname and Surname Used During Previous Membership

2. Address:Street

3. Social Security #:

5. Date of Birth: __ ! __ ! __Month Day Year

City State Zip Code

4. Gender: D Male D Female

6. Daytime Phone: ( __ )

7. Is the applicant receiving a benefit from a New Jersey State-administered or local New Jersey retirement system at this time?D Yes D No (If "Yes", please provide retirement system name)

EMPLOYER INFORMATION (Please Print or Type):

8. Employer Name: 9. T itle/Position of Applicant: ___________ _

10. County: ___________ 11. Location#: ______ Bureau#: ____ _ Payroll #: ____ _ If Applicable State - Loe.- Only

12. Is the applicant currently employed by more than one public employer? D Yes D No(If "Yes", please provide name of employer(s)) ______________________________ _

TO BE COMPLETED FOR TPAF APPLICATIONS ONLY 13 (a.) Date Employment Began: __ ! __ ! __ (Do not include temporary, substitute, or part-time service) 13 (b.) Does position require a New Jersey State Certificate issued by the State Board of Examiners within the NJ Department of

Education? D Yes D No 13 (c.) Does the applicant hold a certification issued by the State Board of Examiners within the NJ Department of Education?

D Yes D No 13 (d.) For NJ Department of Education Only: Is the position Unclassified Professional? D Yes D No

TO BE COMPLETED FOR PERS APPLICATIONS ONLY

14 (a.) Date Employment Began: __ ! __ !__ 14 (b.) Date of Regular or Permanent Appointment: __ ! __ ! __

14 (c.) Is applicant considered temporary or provisional? D Yes D No 15. Is applicant an elected official? D Yes D No

16. Is the applicant appointed by Special Resolution or Ordinance or by the Governor with Senate confirmation? D Yes D No

17. Has the applicant been awarded a professional services contract? D Yes D No

18. Current Annual Base Salary$ _________ 19. (Check one) D 10-Month Position D 12-Month Position

20. Are the work hours fixed at 32 hours (Local) or 35 hours (State) or more per week pursuant to Ch.1, P.L. 201 0? D Yes D No

EMPLOYER CERTIFICATION 21. Name of Employer Representative Completing Application: _________________________

22. Phone Number: ( ___ ) ___ -______ Ext.: ____ _I certify that this employee and position meets the eligibility criteria for the retirement system as provided by law. I further certify that I have successfully completed the online training and Annual Membership Certification required by N.J.S.A. 43:3C-15. I acknowledge that I am subject to penalty for falsify­ing or permitting to be falsified any record, application, form, or report of the retirement system in an attempt to defraud the system pursuant to N.J.S.A. 43:3C-15. (Two Signatures Required)

23. ------------------ DATE: __ ! __ ! __ Signature of Certifying Officer Print Name of Certifying Officer Month Day Year

24. ------------------ DATE: __ ! __ ! __ Signature of Certifying Officer's Supervisor Print Name of Certifying Officer's Supervisor Month Day Year

NOTE: IFTHIS APPLICATION IS NOT SUBMITTED ON A TIMELY BASIS, A LATE EMPLOYER LIABILIT Y MAY BE ASSESSED.

75

Page 78: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

EE-0681-0713 ENROLLMENT APPLICATION INSTRUCTIONS (This application to be completed by enrolling employer)

APPLICANT INFORMATION 1. Name -Enter applicant's full name (last, first, and middle initial; no nicknames). If applicant has a previous membership under a maiden or other

name, enter that name in the space provided.2. Address -Enter applicant's current mailing address.3. Social Security Number -Enter applicant's Social Security number. 4. Gender - Indicate applicant's gender. 5. Date of Birth -Enter applicant's date of birth. Proof of age is required at the time of retirement - if available, attach a photocopy of the applicant's

proof of age to this application. Do not delay submitting the Enrollment Application if proof of age is not available. ( Acceptable proof of agedocuments include: Birth Certificate (with visible seal); a U.S. Passport Card; Naturalization or Immigration papers; a current NJ Driver License orDigital Non-driver ID Card from MVC; Military records indicating your age.)

6. Daytime Phone Number -Enter applicant's daytime phone number and extension (be sure to include the area code).7. Is the applicant receiving retirement benefits - Indicate if the applicant is receiving a benefit from a New Jersey State-administered retirement

system or local New Jersey retirement system, and give the system's name.

EMPLOYER INFORMATION 8. Employer Name -Enter the full employer name. 9. County -Enter county in which the employer resides. 10. Location, Bureau, and Payroll Numbers -Enter the appropriate location, bureau or payroll number, as applicable. This information should be as

reported on your quarterly Report of Contributions (ROC).11. Title/Position of Applicant -Enter title/position of applicant.12. Multiple Public Employers - Indicate whether this applicant is employed by more than one public employer. If you answer "Yes", please indicate

the full name of each employer.

TPAF APPLICANTS ONLY 13. (a.) Date Employment Began -Enter the date on which applicant started employment. Do not include temporary, substitute, or part-time service.

(b.) New Jersey Certificate Required - Indicate whether the title/position requires a New Jersey State Certificate issued by the State Boardof Examiners within the NJ Department of Education.

(c.) Applicant has New Jersey Certificate -Indicate whether the applicant holds a New Jersey Certificate issued by the State Board of Examinerswithin the NJ Department of Education.

(d.) Unclassified Professional -For positions with the NJ Department of Education, indicate if the position is "Unclassified Professional". PERS APPLICANTS ONLY 14. (a.) Date Employment Began - Enter the date on which applicant started employment.

(b.) Permanent Appointment Date -Enter the date of the applicant's regular or permanent appointment.(c.) Temporary or Provisional - Indicate if the applicant is still considered a temporary or provisional employee.

15. Elected Official - indicate whether the applicant is an elected official. On or after July 1, 2007, a newly elected official is ineligible for enrollment inthe PERS. (See Fact Sheet #80.)

16. Appointed Official - Indicate whether the applicant is appointed. State appointees are individuals appointed by the Governor, including those requiring the advice and consent of the Senate. Local appointees are individuals appointed by the Governor, including those requiring the advice and consent of the Senate or individuals appointed in a similar manner by the governing body of a local entity (county, municipality, etc.). On or after 7/1/07, a newly appointed official who does not have an existing PERS account is ineligible for enrollment in the PERS. (See Fact Sheet #80.)

17. Professional Services Contract - Indicate whether the individual is working under a professional services contract or providing professional services without benefit of a contract.

18. Base Salary- Enter the annual base salary for the year, that is, the annual salary paid to the employee on the date the Enrollment Application is certified by the employer. Base salary is the contractual salary of the employee. Base salary should not include bonuses, overtime pay, stipends orlongevity pay, or sick or vacation time paid in lump sum. Hourly or per diem rates should not be entered.

19. 10-12 Month Position -Please indicate whether the position is a 10-month or 12-month position.20. Hours Worked - Indicate whether the applicant works the requisite number of hours. To be eligible for TPAF or PERS membership, the hours worked

by an employee enrolled after May 21, 2010, must be fixed at 35 hours or more per week for State employees to be enrolled in the PERS; 32 hoursor more per week for Local Government employees to be enrolled in the PERS; or 32 hours or more per week for State or Local Educationemployees to be enrolled in the TPAF.

EMPLOYER CERTIFICATION 21. Name of Employer Representative Completing Application - Print the name of the human resources representative or other employer

representative who completes this Enrollment Application for the applicant.22. Phone Number - Enter employer telephone number for the person who completed this application (be sure to include the area code and

extension).23. Certifying Officer -The Certifying Officer must sign their name, print their name, and date this application. Unsigned applications will be

returned.24. Certifying Officer's Supervisor -The Certifying Officer's Supervisor must sign their name, print their name, and date this application.

Unsigned applications will be returned.Please Note: The newly enrolled member's estate will automatically be designated as the beneficiary for any death benefit payable. New membersshould register with the Member Benefits Online System (MBOS) to update their beneficiary information using the online Designation of Beneficiaryapplication.

76

Page 79: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

FL-0781-0511 State of New Jersey Department of the Treasury

Division of Pensions and Benefits

PO BOX295 Trenton, NJ 08625-0295

NEW JERSEY DEFINED CONTRIBUTION RETIREMENT PROGRAM ENROLLMENT APPLICATION

FOR ELECTED OR APPOINTED OFFICIALS (Please follow the instructions on page 2 of this form)

I DO NOT WRITE IN THIS BOX LOCATION NO. IDENTIFICATION NO.

APPLICANT INFORMATION: (Please Print or Type)

1. Name:First (no nicknames) Middle Last

2. Social Security Number: ___________________ _ 3. Date of Birth: / / Month � Year

4. Gender: D Male D Female

6. Address:Street

5. Daytime Phone: (.__ __ _, ___ _

City State Zip Code

7. Is the applicant receiving a benefit from a New Jersey State-administered or local New Jersey retirement system at this time?

D Yes D No (If "Yes", please provide retirement system name)

EMPLOYER INFORMATION (Please Print or Type):

8. Employer Name: --------------------------------------

9. County: ________________

10. PERS or TPAF Location #: _________ _ Payroll#: _______ State Loe Only

11. Date Elected or Appointed Service commenced: ___ / / __ _ Month Day Year

12. Current Annual Base Salary$ ________

13. Title/Position of Applicant: -----------------------------------

14. Is the applicant an Elected Official? D Yes D No

15. Is the applicant appointed by Special Resolution or Ordinance or by the Governor of New Jersey, as described in

N.J.S.A. 43:15C-2? □ Yes □ No

EMPLOYER CERTIFICATION

16. Phone Number: ( ___ ) ___ -______ Ext.: ____ _

17.1 certify that this employee and position meets the eligibility criteria for the retirement system as provided by law. I acknowledge that I am subject to penalty for falsifying or permitting to be falsified any record, application, form, or report of the retirement system in an attempt to defraud the system pursuant to N.J.S.A. 43:3C-15. (Two Signatures Required)

Signature of Certifying Officer Title Date

Signature of Certifying Officer's SupeNisor Title Date

NOTE: SEE INSTRUCTIONS FOR BENEFICIARY DESIGNATION INFORMATION

77

Page 80: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

FL-0781-0511 ENROLLMENT APPLICATION INSTRUCTIONS

FOR ELECTED OR APPOINTED OFFICIALS (This application to be completed by the enrolling employer)

APPLICANT INFORMATION

1. Name - Enter applicant's full name (first, middle initial, and last name).

2. Social Security Number - Enter applicant's Social Security number.

3. Date of Birth - Enter applicant's date of birth. Proof of age is required at the time of retirement - if available, attach aphotocopy of the applicant's proof of age to this application. Do not delay submitting the Enrollment Application ifproof of age is not available. (Acceptable proof of age documents include: birth certificate; passport; naturalization orimmigration papers; or certain other records, including baptismal records, military records, census records, school orbusiness records, age recorded on marriage licenses, and insurance or children's birth records.)

4. Gender - Indicate applicant's gender.

5. Daytime Phone Number- Enter applicant's daytime phone number and extension (be sure to include the area code).

6. Address - Enter applicant's current mailing address.

7. Is the applicant receiving retirement benefits - Indicate if the applicant is receiving a benefit from a New JerseyState-administered retirement system or local New Jersey retirement system, and give the system's name.

EMPLOYER INFORMATION

8. Employer Name - Enter the full employer name.

9. County - Enter county in which the employer is located.

10. Location and Payroll Numbers - Enter the appropriate location or payroll number, as applicable.

11. Date Elected or Appointed Service Commenced - Enter the date on which applicant began service in the electedor appointed position.

12. Current Annual Base Salary- Enter the annual base salary for the year, that is, the annual salary paid to the elect­ed or appointed official on the date the Enrollment Application is certified by the employer. Base salary is the contrac­tual salary of the official. Base salary should not include bonuses, overtime pay, stipends or longevity pay, or sick orvacation time paid in lump sum. Hourly or per diem rates should not be entered.

13. Title/Position of Applicant - Enter official title/position of applicant.

14. Elected Official - Indicate if the applicant is an Elected Official of the State of New Jersey or of a political subdivisionthereof.

15. Appointed Position - Indicate if the applicant is appointed by Special Resolution or Ordinance or by the Governor ofNew Jersey, as described in N.J.S.A. 43:15C-2.

EMPLOYER CERTIFICATION

16. Phone Number - Enter employer telephone number for the person who completed this application (be sure to includethe area code and extension).

17. Signature - The Certifying Officer and the Certifying Officer's Supervisor must sign and date this application.Unsigned applications will be returned.

BENEFICIARY DESIGNATION

The newly enrolled member's estate will automatically be designated as the beneficiary for any death benefit payable. New members who wish to name a specific beneficiary should submit a Designation of Beneficiary using the Member Benefits Online System (MBOS) - go to www.state.nj.us/treasury/pensions/mbosregister.shtml for details; or submit a Designation of Beneficiary form to the Division of Pensions and Benefits.

78

Page 81: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

University Hospital is an Affirmative Action I Equal Opportunity Employer.

Employment is offered without regard to race, color, ethnicity, religion, gender, national origin,

sexual orientation, physical or mental ability, age or any other categorization protected by law.

Page 82: NEW EMPLOYEE ORIENTATION BENEFITS BOOK€¦ · Information may be found in the New Employee Orientation book. EDUCATION ASSISTANCE PROGRAM Eligibility after 1 year of employment and

150 Bergen StreetNewark, NJ 07103

NEW EMPLOYEE ORIENTATION BENEFITS BOOK

� � UNIVERSITY HOSPITAL * � Newark, New Jersey