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HomeMy WebLinkAbout000187.tiff Sedgwick James — 11,E Shirazi & Consulting Group ,� Associates SUMMARY OF COVERAGES FOR WELD COUNTY JANUARY 1 , 1991 - DECEMBER 31 , 1991 Prepared By: SHIRAZI & ASSOCIATES/SEDGWICK JAMES March 1990 187 WELD COUNTY SUMMARY OF COVERAGES TABLE OF CONTENTS Section I Introduction Section II Shirazi/Sedgwick James Consulting Services Section III Key Contacts for Employee Benefit Plans Section IV Statement of Benefit Objectives Section V Highlights of Current Plans Section VI History of Plan Changes Section VII Premium and COBRA Rate History Section VIII Government Compliance & ERISA Information Section IX Annual Report (Ending 12/31/90) SUMMARY OF COVERAGES WELD COUNTY January 1, 1991 INTRODUCTIQN Shirazi & Associates/Sedgwick James Consulting Group provides a Summary of Coverages to Weld County as a resource tool and an overview of your employee benefit programs. The Summary of Coverages aids you in answering questions from your employees, management, and financial personnel. In addition, the Summary of Coverages can be used during the budgeting and planning process and as a training tool for new employees. Most importantly, all of your employee benefit information is contained in one resource document. The Summary of Coverages contains the following information: o Services provided by Shirazi & Associates/Sedgwick James for Weld County. o Overview of key contact people for Weld County's benefit plans. o Statement of your benefit objectives. o Highlight of current benefits. o History of plan changes. o Premium rate history. o COBRA rate history. o Government Compliance Calendar and ERISA Information. Shirazi & Associates/Sedgwick James has prepared this material from information gathered from Weld County and your insurance providers. In order for the Summary of Coverages to continue being a valuable management tool, Shirazi &Associates/Sedgwick James updates the Summary of Coverages on an as-needed basis. Shirazi & Associates/Sedgwick James Consulting Group is pleased to be working with Weld County in developing, managing and communicating your employee benefit program. The Shirazi & Associates/Sedgwick James team is available to assist you with all of your benefit concerns and needs. SHIRAZI/SEDGWICK JAMES CONSULTING SERVICES March 15, 1991 Mr. Don Warden, Director of Finance Mr. Dave Warden, Director of Personnel WELD COUNTY P.O. Box 758 Greeley, Colorado 80631 Gentlemen: Shirazi & Associates/Sedgwick James Consulting Group is pleased to be associated with Weld County as your employee benefits consultant for your group Life, Medical, Vision, and Dental benefit plans. Shirazi/Sedgwick James agrees to provide the following services for Weld County (plus any other related services as required by the County from time to time): o Legislative and Regulatory Awareness 1. Inform Weld County of applicable Federal and State legislation and compliance requirements; 2. Inform Weld County of legislative trends and issues; and 3. Inform Weld County of necessary government filings including 5500's, Summary Plan Description booklets, Summary Annual Reports, etc.. o Financial Analysis and Funding 1. Claim analysis: a. Annual Financial Report by line of coverage detailing prior year's claims and expenses; trends; cost containment; funding levels; large claims; etc.. b. Quarterly review of Paid Claims in comparison to funding levels and maximum claim liability. 2. Recommendations for appropriate funding levels for the self funded plans, including paid claims, retention and reserves. Page Two 3. Recommendation of COBRA rates. 4. Review and negotiate renewals with current carrier. 5. Review funding alternatives that are available to Weld County and the pro's and con's of the alternatives. o Marketing/Product Awareness 1. Inform Weld County of marketplace changes and trends - national and local. 2. If appropriate, prepare marketing specifications for Weld County and solicit alternative product/financial proposals from competitive markets. a. Interview potential insurance providers/administrators. b. Analyze proposals and contracts; c. Prepare executive summary and recommendation(s) for Weld County; and d. Assist Weld County in implementing new program. o Account Management 1. Day-to-day service and resource for Weld County. 2. Liaison between Weld County and the insurance provider/administrator. 3. Act as a technical informational resource for Weld County. 4. Develop and review Benefit objectives. 5. Develop and maintain a Summary of Coverages for Weld County that includes highlights of benefit program; key contacts; history of premiums; rates and benefit changes; government compliance; and other necessary information to maintain day-to-day working knowledge of Weld County's benefit program. Page Three Annually, Shirazi/Sedgwick James will review with Weld County the services being provided. It is Shirazi/Sedgwick James' intent to continue serving Weld County in a professional manner and to provide the expertise that Weld County requires to maintain a cost-effective and competitive employee benefit program. Sincerely, Masoud S. Shirazi Richard W. Joh n KEY CONTACTS FOR EMPLOYEE BENEFIT PLANS THE WELD COUNTY BENEFITS TEAM o Address: Weld County P.O. Box 758 Greeley, Colorado 80631 o Phone: (303) 356-4000 Fax: (303) 352-0242 o Contact Names: Don Warden, Finance Director Dave Worden, Personnel Director Patti May, Personnel Secretary THE SHIRAZI & ASSOCIATES BENEFITS TEAM o Address: Shirazi & Associates 1770 25th Ave. #302 Greeley, Colorado 80631 o Phone: (303) 356-5151 Fax: (303) 356-4154 o Contact Names: Masoud Shirazi, President/Consultant Greg Harp, Benefit Analyst Sharon Woodson, Admin. Assistant THE SEDGWICK JAMES BENEFITS TEAM o Address: Sedgwick James Consulting Group 2000 South Colorado Blvd. #5000 Denver, Colorado 80222 o Phone: (303) 691-1300 or 800-666-5263 Fax: (303) 758-2302 o Contact Names: Rich Johnson, VP/Consultant Kathie Wagner, Sr. Account Mgr. Elaine Flint, Sr. Benefit Analyst Maureen Hagan, Executive Asst. Pearl Carlin, Asst. Account Mgr. Harold Klausner, Sr VP/Benefit Mgr. LIFE PLAN o Carrier: The Hartford o Effective Date: January 1, 1983 o Anniversary Date: January 1, 1991 o Renewal Date: January 1, 1992 o Group Number: GL-19628 o Address: The Hartford Group Dept 3rd Floor P.O. Box 3615 San Francisco, California 94119 o Phone: (415) 995-3590 800-426-9701 Fax: (415) 777-3863 o Contacts: Jinnie Simonsen, Group Mgr. Jon McGraw, Asst. Group Mgr. Lastenita Schuster, Service Rep. LIFE AND MEDICAL PLAN o Carrier: Lincoln National Life o Effective Date: January 1, 1991 o Anniversary Date: January 1, 1991 o Renewal Date: January 1, 1992 o Group Number: 50,158 o Address: Sales/Service - Lincoln National Health Plan 2629 Redwing Road #150 Ft. Collins, Colorado 80526 Regional Office - Lincoln National (Claims/Underwriting) P.O. Box 49309 Colorado Springs, CO 80919 o Phone: Ft. Collins - 800-999-5309 or (303) 223-9898 Fax: (303) 223-0341 o Phone: Colorado Springs - 800-255-1139 or (719) 522-6000 Fax: (719) 522-7904 0 Contacts: Greeley/Ft. Collins - Bruce Bohde, Mgr. Sales/Service Patricia Boyde, Service Rep. LIFE AND MEDICAL - LINCOLN NATIONAL (CONT.) o Contacts: Ft. Collins Elaine Taylor, HMO Plan Director Colo. Springs Lori Lesle, Billings Suprv. Connie Radestock, Claims Dave Smith, Underwriter DENTAL AND VISION PLANS o Carrier: Self-funded, administered internally o Anniversary Date: January 1 GROUP AUTO PLAN o Carrier: Merastar (NWNL General) o Effective Date: January 1, 1988 o Anniversary Date: January 1 o Renewal Date: Open-ended o Group Number: 87100-001 o Address: Merastar P.O. Box 180100 Chattanooga, TN 37401-7100 NWNL Group 5251 DTC Parkway #935 Englewood, Colorado 80111 o Phone Number: Colo - (303) 796-2400 o Fax Number: Colo - (303) 796-2919 o Contacts: Colo - Gary Carlson, Regional Group Mgr. Sara Aarvig, Service Representative WELD COUNTY HIGHLIGHTS OF CURRENT PLANS January 1, 1991 LIFE BENEFITS Hartford _ G3ts C All Eligible Employees Two x Annual Salary Life Amount Two x Annual Salary AD&D Amount Amounts rounded to the next $1,000 multiple. Benefit Reduction Schedule Benefits reduce by 35% at age 65, and o an additional 35% at age 70, and terminate a/ upon retirement. Amounts are rounded to the next higher $500 multiple. Maximum Benefit Amount $00,000 Guarantee Issue Amount $'.00,000 Other Special Features Employee may purchase additional voluntary benefit up to 2 x salary to %1Q0,000. �Pi✓��Tvk� Spouse may purchase voluntary life benefit up to 1/2 of employee amount to $50,000 Dependent Life Benefits Children (birth-6mos) - $500 (6mos-23yrs) - $5,000 LINCOLN NATIONAL All Eligible Employees One x Annual Salary Life Amount One x Annual Salary AD&D Amount Amounts rounded to nearest $1,000. Benefit Reduction Schedule Benefits reduce by 40% of current earnings at age 70 ($1,000 multiple), and by 60% of- current earnings at age 75 ($500 multiple), and by 70% of current earnings at age 80 $500 multiple), and terminate at retirement. Maximum Benefit Amount $100,000 ($10,000 minimum) Guarantee Issue Amount $100,000 MEDICAL BENEFIT LINCOLN NATIONAL PREFERRED PLAN (PPO OPTION) Lifetime Maximum $2,000,000 (PPO/NonPPO) Mental/Nervous/Chemical Dependency Annual limits only Heart/Heart-Lung/Liver Transplants $100,000 Deductible PPO - $150 ($300/family) NonPPO - Combined with above Coinsurance Percentage PPO - 80% NonPPO - 80% Coinsurance Maximum PPO - $5,000 ($10,000/family) NonPPO - Combined with above Office Visit Copayment PPO - $15 per visit NonPPO - N/A Outpatient Emergency Room (Facility & Dr) PPO - $50 copay, then 100% NonPPO - Deductible, then 80% Routine Physicals: Adults $150 per person/year (PPO/NonPPO) Children (2yrs-17 yrs) $150 per person/year (PPO/NonPPO) Well Child Care (Birth - 2 yrs) PPO - $15 copay, then 100% NonPPO - Not Covered Prescription Drug PPO - $5 Generic copay (King Soopers) $8 Brandname copay NonPPO- Ded/Coinsurance Mental Illness, lnpt: PPO - Deductible/80% to 45 days Substance Abuse, NonPPO- Same as above Alcoholism OutPt: PPO - $30 copay/100% NonPPO- Deductible/50% ($1,000 mental/nervous, $500 alcohol, $500 substance abuse annual maximums). Hospital PreAdmission Review Yes, non-compliance penalty of $250 Mandatory Second Opinion No, only if requested by Lincoln Physical Therapy Maximum $1,000 per year LINCOLN NATIONAL HEALTH PLAN (HMO OPTION) Lifetime Maximum Unlimited Mental/Nervous/Chemical Dependency 45 days per year Copays: Physician $10/visit Hospital $100/admission Outpt Surgery $50/surgery Emergency Room $30/visit (Admissions waived) Outpt Mental $0/visit Inpt Mental $100 per admission, $25/day to 45 days Eye Refractions $10/exam (1/yr) Coinsurance Percentage 100% Out-of-Pocket Maximum $1,000/person ($2,500/family) Excluding Prescription Drugs Prescription Drug $5 copay Routine Care Covered same as any illness for adults and children — DENTAL BENEFIT - SELF-FUNDED PLAN Annual Maximum $500 per person and/or family per year Deductible Not applicable Coinsurance Percentages: I - Preventative 100% of covered expenses _ II - Restorative/Endodontic/ 50% of covered expenses Prosthodontic VISION BENEFIT - SELF-FUNDED PLAN Annual Maximum $150 per person per year MN 43007Ptrnu-y Deductible Not applicable Coinsurance Percentage 50% of covered expenses MAJOR PLAN PROVISIONS - ALL PLANS (EXCEPT AS NOTED) Eligibility Regular fulltime and part time employees working 32 hours mre per weekic?t �z u�IAq �m0144A. C4. $ levy )tiftkt ra .1clC ba-ilL• Eligible dependents include the spouse and children from birth (if enrolled within 31 days) to age 19, students to age 23. Benefits cease at end of calendar month of age 19, or age 23. Waiting Period Coverage is effective the first of the month following a full month's pay period. Employee must be actively at work on effective date. Termination of Coverage End of the month in whicht cnds: Costa '41) Mg're.d.intat5 Extension of Coverage Personal leaves as approved, Medical Leaves up to sick leave accumulation f/QA,ud IAp plus 31 days with contribution, all 5/C- 3 Y9 other as allowed under COBRA. — Coordination of Benefits Full COB, birthday rule applies. Pre-Existing Conditions PPO/Indemnity - 3/12, waived for$1,000 HMO - Does not apply Retiree Coverage Not Covered. WELD COUNTY HISTORY OF PLAN CHANGES LIFE BENEFIT HARTFORD 1/1/91 Plan Year No plan changes. VOID ?)wn VY,vIA- 1/ /9 Plan Year Increased Basic Benefit to 2x vs 1x salary. LINCOLN NATIONAL 1/1/91 Plan Year Added 1 x salary benefit, thus bringing total benefit to 3 x salary. MEDICAL BENEFIT 1/1/91 Plan Year Replaced self-funded plan with Alta/Hartford with Lincoln National dual choice PPO/Indemnity and HMO plan. Continued same HMO benefits, but consolidated all with one carrier. Plan placed on a "community- rated" basis for the HMO, and an "experience- rated" basis for the PPO/Indemnity. Plans will be allowed to cross-subsidize one another. Previous indemnity plan contained $100 deductible, $2,000 ($4,000 family) coinsurance maximum. DENTAL/VISION BENEFIT 1/1/91 Plan Year No plan changes. 1/1/90 Plan Year No plan changes. WELD COUNTY PREMIUM AND COBRA RATE HISTORY EMPLOYEE LIFE BENEFIT ACTIVE RATE PORTION COBRA 1/1/91 Hartford - Life $.23 0% N/A - AD&D 0% N/A 0% Lincoln National - Life $.23 0% N/A - AD&D $.03 0% N/A 1/1/90 Hartford - Life $.25 0% N/A - AD&D $.035 0% N/A - DEP $.71 0% N/A Lincoln National Not inforce VOLUNTARY LIFE - HARTFORD Employee/Spouse rate/$1,000 Under 30 $ .07 30 - 34 $ .11 35 - 39 $ .14 40 - 44 $ .23 45 - 49 $ .40 50 - 54 $ .68 • _ 55 - 59 $ 1.05 60 - 64 $ 1.88 65 - 69 $ 3.63 70 - 74 $ 5.94 75 + $11.85 MEDICAL BENEFIT 1/1/21 Lincoln National - HMO EE $111.00 $16 med/den/vis $113.22 DEP $194.00 $210 med/den/vis $197.88 - PPO EE $128.00 $33 med/den/vis $130.56 DEP $221.00 $237 med/den/vis $225.42 1/1/90 Lincoln National - HMO EE $ 87.31 $ 31.31 m/d/v $ 89.06 DEP $196.45 $216.45 m/d/v $200.38 ,00 Self-Funded Plan EE $ .00 $16 m I t (V $ 95.88 DEP $),5300 $155 nil*/ $158.10 137.00 DENTAL/VISION BENEFIT 1 1 91 Self-Funded Plan EE $10.00 0 $10.20 DEP $16.00 0 $16.32 1/1/90 Self-Funded Plan Included in Medical WELD COUNTY ERISA REPORTING AND DISCLOSURE CALENDARS Note: Due to its status as a governmental unit, the County is not required to comply with ERISA reporting requirements. However, we — have included the following information for your general reference. The Section 125 plan Is subject to Form 5500 filing requirements as — shown herein. Also, the County may choose to utilize parts of the ERISA Summary Plan Discription Information. See format herein. ERISA Compliance/Summary Plan Description Information Benefit Plan: o Name of Plan: o Name and address of Plan Sponsor/Plan Administrator: o Employer Identification Number: o Plan Number: o Plan Year: o Type of Plan: o Contributions: o Name, address and phone number of the Claims Administrator: o Name, address and phone number of Agent for Service of Legal Process: ERISA REPORTING DISCLOSURE FOR WELFARE PLANS COVERING 100 OR MORE PARTICIPANTS • File Disclose to Who's llsm What it ig With Participants When Due Resoons ole 5500 Annual Report Descriptive information IRS On written request Last day of Client with with financial data available for viewing the 7th month Sedgwicx ar^es after the end of the plan year Schedule A Insurance information IRS On written request Last day of Not Regwrea available for viewing the 7th month after the end of the plan year SPD Summary of the plan Partici- Yes 120 days after Sedgwick,James written to be under- pants the plan be- - stood by the average only comes effective. participant For new partici- pants thereafter, 90 days after becoming a participant. SMM Summary of significant Partici- Yes 210 days after Sedgwick _a—es changes in plan pants the end of plan only year in which .., the change occurs SAR Summary of information None Yes Last day of 9th Not Reguirea and financial data month after the derived from Form 5500 end of plan year • If the welfare plan covers fewer than 100 participants AT THE BEGINNING of the plan year, it does NOT have •o • e Form 5500 or distribute a Summary Annual Report for that plan year, even if the plan covers 100 or more panic ca-'s • later dung that plan year. Ben 21: fatSedgwick James if Shirazi & Consulting Group Associates s WELD COUNTY ANNUAL REPORT FOR PLAN YEAR ENDING DECEMBER 31, 1990 Presented By: SHIRAZI & ASSOCIATES 1770 25th Avenue #302 Greeley, Colorado 80632 (303) 356-5151 SEDGWICK JAMES CONSULTING GROUP 2000 South Colorado Blvd. #5000 Denver, Colorado 80222 (303) 691-1300 WELD COUNTY TABLE OF CONTENTS r I . Introduction II . Financial Information A. Claims History by Year B. Claims History by Month C. Incurred Claims Run-off (1/1/91 - 2/28/91) D. Large Claims E. COBRA Participation F. Claims by Type G. Admission Information H. Estimated Plan Status — I . IBNR Claims Liability — III. Renewal Analysis A. Projected Claims — B. Renewal Figures C. Projected Costs and Deposits — IV. Summary WELD COUNTY ANNUAL REPORT I. INTRODUCTION The following report has been prepared as a management tool in comparing the results of the 1990 plan year end financial data to the past and future years. The data provided in this report should prove useful in comparing the self-funded plan position to any future cost projections for the new insured plan with Lincoln National. This will assist us in determining the future funding approach for the plan with Lincoln National. We will gather and analyze similar data for the Lincoln National plan(s) as it comes available, and offer comparison to the past self-funded plan arrangement. We appreciate our relationship with Weld County and look forward to offering continued guidance for its employee benefit program. SHIRAZI & ASSOCIATES SEDGWICK JAMES CONSULTING GROUP 1 4soud S. Shir zx Richard W. J h on Consultant Consultant WELD COUNTY II . FINANCIAL INFORMATION _ A. Claims History-by-Year Medical ---Average $$ Plan Enrollment Claims # of Claims PER / EE / MO Year EEs/Deps Medical Dental /100 EEs/Mo Medical Dental 1/1/86 676/226 $671, 661 $52 , 143 59 $89 . 23 N/A 1/1/87 685/255 $970, 382 $58, 453 72 $118 . 05 $7 . 00 - 1/1/88 693/260 $1, 293 , 032 $71, 648 86 • $155. 47 $8 . 29 1/1/89 722/286 $1, 877 , 795 $72 , 769 84 $216. 71 $8 . 02 1/1/90 708/248 $1, 333 , 918 $74 , 153 69 $156. 75 $8 . 22 — B. Claims History-by-Month Medical Dental — Enrollment* Enrollment* Claims Period EEs Deps EEs Deps Medical** Dental --- ---- --- ---- - Jan-90 694 269 725 288 $152 , 892 $5, 876 Feb 685 259 729 284 $109 , 045 $7, 496 Mar 680 252 726 279 $100, 731 $6, 831 Apr 687 250 732 276 $77 , 109 $2 , 456 — May 704 242 739 278 $64 , 043 $7 , 565 Jun 729 250 760 269 $43 , 638 $4 , 245 Jul 718 244 762 268 $73 , 748 $4 , 768 - Aug 720 242 766 268 $147, 205 $9, 946 Sep 720 242 770 266 $105, 450 $1, 133 Oct 720 242 770 266 $157, 050 $10, 963 Nov 720 242 770 266 $201, 655 $8 , 284 Dec 720 242 770 266 $99, 352 $4 , 590 TOTALS : 8 , 497 2 , 976 9, 019 3 , 274 $1, 331, 918 $74 , 153 AVERAGES: — /Mo 708 248 752 273 $110, 993 $6, 179 /EE/Mo $156. 75 $8 . 22 — Jan-89 710 283 746 302 $80, 389 $5, 850 Feb 709 278 745 297 $146, 024 $5, 198 Mar 721 287 758 308 $147 , 694 $8 , 627 - Apr 724 286 762 307 $341, 564 $3 , 876 May 729 290 765 311 $211, 935 $5, 612 Jun 733 293 767 314 $135, 766 $6, 904 Jul 739 294 774 314 $128 , 948 $4 , 807 - Aug 745 295 781 315 $141, 401 $6, 361 Sep 734 290 766 309 $160, 076 $4 , 891 Oct 716 287 747 307 $136, 804 $6, 606 — Nov 704 273 732 291 $110, 958 $6, 171 Dec 701 276 733 295 $136, 236 $7 , 866 TOTALS: 8 , 665 3 , 432 9 , 076 3 , 670 $1, 877 , 795 $72 , 769 AVERAGES : /Mo 722 286 756 306 $156, 483 $6, 064 /EE/Mo $216. 71 $8 . 02 *All enrollment figures include active participants, retirees and — COBRA participants. WELD COUNTY _ C. Incurred Claims Run-off (1/1/91 - 2/28/91) Medical Dental Total - January '91 $106, 621 $7, 472 $114 , 093 February $138 , 009 $3 , 032 $141, 041 March — April May June - July August September October — November December - Total YTD $244, 630 $10, 504 $255, 134 — Estimated IBNR Liability: $275, 581 — Large Claims: RAW $52 , 745 PGG $9, 989 AS $22 , 017 RRB (E) $12 , 291 CE (B) $15, 317 Total $112 , 359 45. 9% of total medical claims to date WELD COUNTY D. Large Claims Over $10 , 000 - 1/1/90 -12/31/90 1/1/89 - 12/31/89 EE Relation Amount EE Relation Amount — TOD EE $36, 516 JHA(B) * DEP $17 , 052 GEL EE $14 , 345 LEC* EE $27 , 453 ETS EE $39 , 218 DDD(W) * DEP $11 , 091 AS EE $169 , 587 CJH* EE $234 , 127 HJ(V) SP $59 , 225 JJS* EE $28 , 699 PAN(R) SP $21, 103 ASS* EE $14 , 805 TLB EE $12 , 354 MJC EE $12 , 038 - CEQ EE $19, 509 EC EE $10 , 742 BEL EE $11, 478 MCD EE $46 , 245 BSK(P) SP $10, 809 CAH EE $11 , 082 _ EAS (D) DEP $27 , 549 DEJ EE $21 , 299 DLB EE $38 , 259 EKH EE $19 , 577 FML EE $11, 158 CEQ EE $19 , 328 JAH EE $19 , 161 TER EE $12 , 656 - YAM EE $11, 629 AS EE $39 , 510 AJO EE $25, 475 JHW EE $10, 241 TLR EE $11, 754 GDJ (C) SP $135, 052 - LKW EE $11, 154 HE (E) SP $12 , 958 RRB(E) DEP $12 , 881 JLW(L) SP $19 , 418 BCC (R) DEP $13 , 761 CAC(A) DEP $15 , 896 _ BSK(P) DEP $10, 980 SMF(R) DEP $323 , 937 TLR(Z) DEP $15, 113 DB(S) DEP $14 , 661 PMC(J) DEP $17 , 608 DLG(N) DEP $30 , 903 - *COBRA Participants SGM(K) DEP $55, 540 DRR(J) DEP $16, 668 — 22 Claims = $603 , 018 26 Claims = $1, 178 , 586 45 . 2% Of Medical Claim 62 . 8% Of Medical Claims These large claims do not take into consideration that the Individual Stop Loss has a 12 month accumulation period and an additional 12 month reimbursement period. E. COBRA Participation (as of 12/31/90) — Enrollment Medical 6 Single 2 Family Dental 11 Single 2 Family Paid Claims Medical $54 , 547 $757 . 60 /Participant/Month Dental $2 , 384 $20 . 38 /Participant/Month - TOTAL $56, 931 WELD COUNTY F. Claims by Type -1/1/90 - 12/31/90- -1/1/89 - 12/31/89- — AMOUNT PERCENT AMOUNT PERCENT MEDICAL Total Submitted Claims $1, 638, 761 $2 , 173 , 317 Total Eligible Charges $1, 556, 175 $2 , 109, 806 — Total Eligible Payments $1, 337, 142 100. 0% $1, 892 , 443 100. 0% Total Paid Claims $1, 333 ,415 99 .7% $1, 877 , 794 99 . 2% COB Claims $3 ,727 0. 3% $14 , 649 0 . 8% Employees $854, 267 63 . 9% $615, 860 32 . 5% Spouses $301, 127 22 . 5% $326, 689 17 . 3% — Other Dependents $143 ,441 10. 7% $569, 449 30 . 1% COBRA Participants $38, 307 2 . 9% $380, 446 20 . 1% Hospital, Inpatient $567 , 915 42 . 5% $1, 038 , 350 54 . 9% Hospital, Outpatient $36, 382 2 .7% $54 , 440 2 . 9% Surgery, Inpatient $124 , 434 9 . 3% $190, 594 10. 1% Surgery, Outpatient $82 , 760 6 . 2% $65, 848 3 . 5% — Anesthesia $35, 472 2 . 7% $37 , 898 2 . 0% Second Surgical Opinion $75 0. 0% $233 0 . 0% Pre-Admission Testing $38 0. 0% $0 0 . 0% Psychiatric, Inpatient $36, 329 2 . 7% $78 , 977 4 . 2% Psychiatric, Outpatient $20, 412 1. 5% $20, 833 1 . 1% X-Ray Lab $120, 824 9 . 0% $101, 672 5 . 4% Birthing Center $8 , 718 0. 7% $5, 994 0 . 3% — Extended Care $4 , 399 0. 3% $2 , 956 0 . 2% Accident Benefit $47 , 802 3 . 6% $47 , 696 2 . 5% Prescription Drugs $75, 213 5. 6% $68, 265 3 . 6% — Chiropractic $15, 017 1. 1% $11, 331 0 . 6% Routine Exam $20, 809 1. 6% $21, 715 1 . 1% Medical Visits $62 , 583 4 . 7% $59, 996 3 . 2% — Vision $31, 791 2 . 4% $28 , 674 1 . 5% Other Expenses $46, 169 3 . 5% $56, 973 3 . 0% Number of Claims 6, 599 NA 7, 292 NA — The number of claims for the 1990 plan year annualized (6, 599) represents a 9. 5% decrease over the 1989 plan year. — DENTAL Total Submitted Claims $143 , 604 $136, 853 Total Eligible Charges $119, 862 $117, 172 _ Total Eligible Payments $74 , 282 100. 0% $73 , 088 100. 0% Total Paid Claims $74 , 153 99 . 8% $72 , 770 99 . 6% COB Claims $129 0. 2% $318 0 . 4% — Employees $71, 185 95. 8% $68, 994 94 . 4% Spouses $616 0. 8% $337 0 . 5% Other Dependents $440 0. 6% $205 0 . 3% .- COBRA Participants $2 , 042 2 . 7% $3 , 552 4 . 9% Diagnostic $14 , 853 20. 0% $14 , 045 19 . 2% — Preventive $13 , 785 18 . 6% $15, 104 20. 7% Basic $41, 131 55. 4% $38 , 187 52 . 2% Major $4 , 513 6. 1% $5, 752 7 . 9% Number of Claims 1, 413 NA 1, 149 NA WELD COUNTY G. Admission Information 1/1/90 - 12/31/90 EE SP DEP COBRA TOTAL # Admissions 68 27 22 5 122 # Hospital Bed Days 362 131 88 24 605 Average Length of Stay 5. 3 4 .9 4 . 0 4 . 8 5 . 0 1/1/89 - 12/31/89 # Admissions 78 43 75 34 230 # Hospital Bed Days 301 199 393 132 1025 Average Length of Stay 3 . 9 4 . 6 5. 2 3 . 9 4 . 5 H. Estimated Plan Status (1/1/90 - 12/31/90) 1990 1990 SUGGESTED ACTUAL Estimated Deposits (Med, Den & Vision) $1, 519, 862 $1, 259, 998 Employee Rate $123 . 90 $94 . 00 Dependent Rate $156. 95 $155 . 00 Estimated Expenses ASL Premium $8 , 400 ISL Premium ($75, 000 Ded) $137 , 860 $9. 64/EE, $18 . 80/Dep Conversion Costs $0 Administration/Consulting Fee $74 , 264 $8 . 74/EE Paid Medical & Vision Claims $1, 333 , 415 Paid Dental Claims $74 , 153 TOTAL $1, 628 , 092 Surplus/ (Deficit) ($108, 230) ($368, 094) Assumptions: YTD Employees 8, 497 YTD Dependents 2 , 976 WELD COUNTY - I. Incurred But Not Reported (IBNR) Claims Liability Actual Reserve Requirements from Claims Analysis Report (as of 12/31/90) : Medical - Average Lag Time (Days) 60 . 5 — - Actual Dollar Liability $220, 981 Dental - Average Lag Time (Days) 66. 3 — - Actual Dollar Liability $13 , 469 TOTAL $234 , 450 Formula Generated IBNR Liability (as of 12/31/90) * : Medical Liability $266, 683 — Dental Liability $8 , 898 TOTAL $275, 581 *Formula reserves are based on 20% (Medical & Vision) and 12% (Dental) of one years' projected annual claims. This — represents the suggested reserve deposits level . However, due to claims fluctuation, some employers prefer a more conservative approach. Under VEBA legislation, an employer — is allowed to fund the trust up to 35% of the prior years' benefit plan costs. — Medical : $1, 333 , 415 x . 20 = $266, 683 Dental: $ 74 , 152 x . 12 = $ 8, 898 WELD COUNTY III. RENEWAL ANALYSIS A. Projected Claims for the 1991 Plan Year Medical/ Vision Dental Assumptions Covered Employees 720 770 12 Months of Enrollment 8 , 458 8 , 921 Lagged 3 Months Paid Claims for 12 Months $1, 331, 918 $74 , 153 1/1/90 - 12/31/90 Projected Claims for 1/1/91 - 12/31/91 Paid Claims $1, 331, 918 $74 , 153 Claims Credit* $94 , 587 N/A Divided by Lagged Enrollment 8 , 458 8 , 921 Claim Cost per Employee on $146 . 29 $8 . 31 Lagged Enrollment Basis Times Trend Adjustments** 1. 18 1. 12 Adjustment for Plan Design Changes*** N/A N/A Times Enrollment, Annualized 8 , 640 9, 240 TOTAL PROJECTED CLAIMS $1, 491, 455 $86, 021 ALL COVERAGES $1, 577, 476 Monthly Claims Cost per Employee $172 . 62 $9 . 31 All Coverages 181. 93 ASL Projection**** Aggregate Attachment Percentage 130% 125% ASL Attachment Factor $224 . 41 $215 . 78 ASL Attachment Point $1, 938, 902 $1, 864 , 339 *One large claim for 1990 exceeded the ISL Deductible of $75, 000. **Assumes 1. 5% (Medical) and . 96% (Dental) per month times the number of months from the midpoint of the experience period to the midpoint of the next plan year. Midpoint of the experience period: 7/1/90 Midpoint of the plan year: 7/1/91 12 months at 1. 50% per month = 18 . 0% for Medical 12 months at . 96% per month = 12 . 0% for Dental ***No adjustments for plan design changes were required. ****The ASL Projections are based on one year of experience. The reinsurance carrier, Hartford, also used one year of experience but used a differenct twelve month time period in their ASL calculations. ASL covers medical expenses only. WELD COUNTY B. Renewal Figures 1) Life Renewal Life AD&D Dep. Life Renewal Carrier /$1000 /$1000 /Unit 1/1/87 Hartford $. 40 $. 06 $ . 33/. 71 1/1/88 Hartford $ . 25 $. 035 $ . 33/. 71 1/1/89 Hartford $ . 25 $. 035 $ . 71 1/1/90 Hartford $ . 25 $. 035 $ . 71 1/1/91 Hartford $ . 33 $. 035 $ . 71 1/1/91 Renegotiated $ . 23 $. 035 $ . 71 2) Stop Loss Renewal ISL ISL Rates ASL ASL Renewal Carrier Ded. /Month Premium Factor Conversion 1/1/87 Hartford $75, 000 $4 . 10/EE $6, 000 $119 . 25 $375/Cony. $8 . 00/Dep 1/1/88 Hartford $75, 000 $4 . 10/EE $6, 000 $182 . 64 $375/Cony. $8 . 00/Dep 1/1/89 Hartford $75, 000 $5. 66/EE $7 , 350 $212 . 80 $375/Cony. $11 . 04/Dep 1/1/90 Hartford $75, 000 $ 9 . 64/EE $8 , 400 $246. 56 $375/Cony. $18 . 80/Dep 1/1/91 Hartford $75, 000 $13 . 70/EE $8, 400 $210 . 52 $375/Cony. $25 . 70/Dep ISL = Individual Stop Loss - Rolling 12 Months Contract ASL = Aggregate Stop Loss - Paid Contract 3) Administration/Consulting Fee Renewal Rate/ Renewal TPA EE/Month 1/1/87 Alta $7 . 20 1/1/88 Alta $7 . 50 1/1/89 Alta $8 . 20 1/1/90 Alta $8 . 74 1/1/91 Alta $9 . 80 WELD COUNTY C. Projected Costs and Deposit Rates for the 1991 Plan Year Medical/Vision Dental Assumptions Covered Employees 720 770 — Covered Dependents 242 266 Conversions 0 0 Projected Costs — Projected Claims $1,491, 455 $86, 021 ASL Premium (25% corridor) $8, 400 N/A ISL Premium ($75, 000) $193 , 001 N/A $13 . 70/ee, $25. 70/dep Administration/Consulting $65, 837 $20, 143 $7 . 62/Med. $2 . 18/Den Conversions $0 $0 TOTAL $1, 758, 693 $106, 164 All Coverages $1, 864 , 857 — Maximum Costs The maximum costs to Weld County can be determined by replacing the Medical Projected Claims with the Aggregate Attachment Point of $1, 818, 893 for a total maximum costs threshold of $2 , 192 , 294 — or 17 . 5% more exposure. SUGGESTED ACTUAL — Current Deposits $1, 526, 279 $1, 262 , 280 Employee Deposit Rate $123 . 90 $94 . 00 Dependent Deposit Rate $156. 95 $155. 00 — Surplus/ (Deficit) ($338, 578) ($602 , 577) Required Increase 22 . 2% 47 . 7% — Suggested New Deposit Rates Employee Deposit Rate $151. 40 $138 .85 Dependent Deposit Rate $191. 79 $228 . 94 — Suggested Rates-By-Line Employee Medical $139 . 89 $128 . 30 Dependent Medical $177 . 22 $211. 54 Employee Dental $8. 63 $7 . 91 Dependent Dental $10. 93 $13 . 05 — Employee Vision $2 . 88 $2 . 64 Dependent Vision $3 . 64 $4 . 35 WELD COUNTY IV. SUMMARY _ The following information highlights the experience information for the past plan year ended versus the prior plan year. In addition, we have included an overview of the run-off claims position year to date. Experience Highlights • The claims cost per employee composite reduced by 27 . 6% over the prior plan year. By removing the large claim amount of $169 , 587 the claims per employee would have been $136 . 79 vs. $156 . 75 . • Dental claims increased just 2 . 5% over the prior plan year. • Enrollment declined this year by 2% for employees and by 13% for dependents. • Claims run-off shows a total of $255, 134 for the two months ending in February. This includes a large claim of $52 , 745, plus another 4 claims over $10, 000 . • Large claims for 1990 totalled 45% of all claims vs. 63% last year. Only one claim over $100, 000 vs. three last year. • COBRA claims ran $757 . 60 per employee composite per month. • Hospital and inpatient surgical claims were both down substantially over the prior year, as was psych inpatient. • Prescription drugs increased by 10% over last year' s claims. • Routine exams continued around $20, 000 per year and the vision - claims ran about $32 , 000 for an increase of 10% • X-Ray and Lab benefits increased by 18% over the prior year. • Admissions ran at about 1/2 of last year, with 122 . The number of days stayed were 605 versus 1025. • As compared to estimated deposits, the plan ran a deficit of $368 , 094 . • Incurred but not reported claims were estimated at $275, 581 . Due to the large claims activity, actual run-off has already generated $255 , 134 in claims. • Projected claims for the coming year for the self-funded plan are at $1, 577 , 476 for medical . Overall the rate increase called for 47 .7% higher rate than the former deposits. Hello