POST EMPLOYMENT PROGRAM (PEP)
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1 POST EMPLOYMENT PROGRAM (PEP) LIUNA SEIU County of Riverside Human Resources Retirement Division County Administrative Center (CAC) 4080 Lemon Street, 1 st Floor P.O. Box 1569 Riverside, CA Phone: (951) , Option 2 Fax: (951) Retirement@rivco.org Hours of Operation: Monday Friday 8:00 AM 5:00 PM Websites: Support/Employee-Services Schedule an Appointment:
2 Employee Benefits Division Post-Employment Program (PEP) LIUNA and SEIU The Post Employment Program (PEP) gives employees a unique way to save taxes on their leave balance payouts. This brochure will help you to evaluate the features of this benefit. Are you eligible for participation in the Post Employment Program? Your leave payout will be contributed to the Post Employment Program (PEP) if you meet the eligibility criteria below: At least five years of service with the County of Riverside in a regular position and retiring; AND A member in one of the following bargaining units at the time you are eligible to receive a leave balance payout at retirement: LIUNA SEIU Is participation in this Post-Employment Program required or can I opt out? What leave balances will be contributed to the Post Employment Program? Participation in this program is required. The following leave types are required contributions to the Post Employment Program: Vacation Leave* Extra (or X ) Vacation* Annual Leave (if applicable) Sick Leave* The amount of accrued sick leave to be contributed will depend on an employee s length of County service: Employees who retire with 5 or more years, but less than 15 years, of County service, will have all accrued sick leave contributed at fifty percent (50%) of their current salary value, up to a maximum of 960 hours of full pay. Employees who retire with 15 or more years of County service will have all accrued sick leave contributed at one hundred percent (100%) of their current salary value, up to a maximum of 960 hours of full pay. These sick leave rules apply only to employees who are retiring from County service. If you leave County service for any other reason, you forfeit your sick leave balances. Compensatory Leave and Holiday Leave may not be contributed to the PEP and will be paid out to employees as cash, or if you wish to defer taxes on this leave payout, you may elect to defer this payout to the 457 Deferred Compensation Plan, subject to the maximum limits set by the IRS. * Vacation and Sick Leave payout(s) of are in accordance with the rules outlined in the Memorandum of Understanding (MOU) that applies to you. Page 2 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
3 What does the Post Employment Program consist of? The Post Employment Program (PEP) for LIUNA and SEIU employees consists of: The VEBA Health Savings Plan - A Health Reimbursement Plan that provides participants with post-employment health expense reimbursement that may be used for qualified medical, dental, or vision out-of-pocket expenses. Benefits of the Plan This Plan reimburses you for any medically necessary health care expenses that you, your spouse, or your eligible dependents incur that are not reimbursable by insurance. Eligible expenses are governed by the IRS Code Section 213(d) and are outlined in IRS Publication 502. Examples of eligible expenses include: Insurance premiums Co-payments Deductibles Health care expenses not covered by insurance, such as glasses, hearing aids, acupuncture, over-the-counter medications, mental health care and weight loss programs to treat a medically diagnosed disease or condition. For a list of qualified expenses and premiums, refer to IRS Publication 502 Medical and Dental Expenses Tax Benefits and Considerations Premium Tax Credit Eligibility and Your VEBA Health Savings Plan Account Investment Earnings and Fund Performances Plan Summary Contributions, investment earnings, and distributions from the VEBA Health Savings Plan are: Exempt from State and Federal income taxes Exempt from Social Security and Medicare taxes (and are not counted toward Social Security earnings) If you are claims eligible and want to (1) purchase insurance through a Marketplace Exchange and (2) qualify for the Premium Tax Credit, you should read the Marketplace Exchange Facts About Premium Tax Credit Eligibility in this brochure and consider whether you will need to first use up, limit, or waive benefits under your VEBA Health Savings Plan account. At enrollment, you may choose from multiple fund options in which your leave balance contributions will be invested. For a complete listing of investment option elections, refer to Section 3 PEP Investment Selections in this publication. You may submit allocation changes once a month. However, exchanges and/or transfers from the Nationwide Fixed Account may not exceed four exchanges in a calendar year. It s important to realize that the value of your investments in some funds may fluctuate. Fund performances are available in this publication entitled Investment Fund Overview. The Plan Summary is available upon request by calling the Third Party Administrator of the VEBA Health Savings Plan, Rehn & Associates. Third Party Administrator and Contact Information The Third Party Administrator of the VEBA Health Savings Plan is: REHN & Associates VEBA Health Savings Plan Third Party Administrator P.O. Box 5433 Spokane, WA Web: Phone: (800) riversideco@rehnonline.com Page 3 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
4 What happens when I retire? What forms do I need to complete? When are my Post Employment Program Election Forms due? What happens if I do not submit a Post-Employment Program (PEP) Election Form? Requesting a Disbursement When you retire, there will be a mandatory contribution of your eligible leave balances deposited into the VEBA Health Savings Plan. If you leave County service for any reason other than retirement, your accumulated leave balances, except sick, will be paid to you on your final check, in accordance with the rules outlined in the Memorandum of Understanding (MOU) that applies to you. You will need to complete the Post Employment Program Election Form in this publication which requests the following information: Section 1 Employee Information Section 2 Hold Harmless Agreement & Signature Section 3 PEP Investment Selections- Health Savings Plan Section 4 Deferred Compensation Election (optional) Systematic Premium Reimbursement Form (optional) Spouse/Dependent Information Form You will have the option to complete a Systematic Premium Reimbursement Form to begin automatic reimbursement from your VEBA Health Savings Plan for what you pay in premiums. You may also complete this form once you receive your welcome packet from the Third Party Administrator of the VEBA Health Savings Plan, REHN & Associates. If you will be electing to defer your Compensatory and/or Holiday Leave to your 457(b) Deferred Compensation account, that is Nationwide and/or VALIC, you will need to complete the Riverside County Deferred Compensation Form in this publication. The following forms are due 30 days prior to your retirement. All forms are in this publication. Should you have extenuating circumstances and cannot meet this deadline, contact your Department Representative prior to the end of your final pay period. Post-Employment Program Election Form (mandatory) Deferred Compensation Election (optional) Systematic Premium Reimbursement Form (optional) Spouse/Dependent Information Form (mandatory) In addition to submitting the forms to your Department Representative, please fax the forms to Attention: Retirement Division (951) , or you may submit your forms in the Human Resources Department Information Drop Box located in the County Administrative Center at 4080 Lemon Street, 1 st floor, Riverside, CA If you are eligible for PEP and a Post-Employment Program Election Form is not received at the time the paperwork must be processed, your leave balance contributions will be defaulted into the VEBA Health Savings Plan Nationwide Fixed Account. If defaulted, you will be able to change your fund allocations monthly; however, it may not exceed four (4) exchanges in a calendar year (January 1 through December 31). You will not be able to access your funds until the Post Employment Program Election Form, in this publication, is received. Once your leave payout is deposited into the VEBA Health Savings Plan, you will receive a Welcome Kit from REHN & Associates, the Third Party Administrator of the Plan. The Welcome Kit contains: Letter Confirming Deposit Plan Summary This document summarizes the Plan. Claim Form - Used to request reimbursement for deductibles, co-payments, coinsurance and other health and welfare expenses as they occur. Systematic Premium Reimbursement Form Used to set up an automatic monthly insurance premium reimbursement. Accounts Change Form Used to change your address or change your fund allocations. Page 4 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
5 Can I access my account online? Maximum contribution Rollovers Participant Account Statement Loans Fees Disbursement request processing time Can the cost of my retiree health plan premiums be reimbursed from this account? Login instructions for online account access will be included in your Welcome Kit. Online account access will provide you the opportunity to print claim forms, view your account and transaction history, review and/or make changes on your investments, and make address changes. There is no limit on the amount you may contribute to the VEBA Health Savings Plan. No rollovers are permitted into or out of this account. You will receive a quarterly statement detailing all activity in your account. If you have questions about your account, or about a pending claim, or need claim forms, contact the VEBA Plan Administrator, REHN & Associates at (800) Loans are not permissible from the Plan. Each participant is charged account fees to help pay for plan expenses such as the Third- Party Administrator (TPA) fee, trustee/custodial and investment advisory fees, postage, printing, and other administrative expenses. Effective August 1, 2012, participants who are eligible to file claims will be charged a monthly fee of $2.00 per month, plus an asset-based fee which is converted to a flat dollar amount and deducted from your account by the TPA. Investment management fees will also be deducted from your account depending upon which funds you choose. Monthly fees are listed on your quarterly Participant Account Statement and can be viewed on your participant web portal at VEBA Systematic Premium Reimbursement payments are issued the first of each month. Claims for all other reimbursements will take approximately two weeks from the date the Plan Administrator receives your completed claim form. If CalPERS is deducting your medical insurance premium from your pension check, you may file a VEBA Systematic Premium Reimbursement Form with the Third Party Administrator and request that a reimbursement of your premium amount be deposited directly to your checking account. You will need to notify the Third Party Administrator each year if your premium amount changes so that your reimbursement may be changed accordingly. Yes. This is one of the primary reasons for electing the VEBA Health Savings Plan option. For a list of qualified expenses and premiums, refer to IRS Publication 502 Medical and Dental Expenses Can the VEBA Health Savings Plan be used to pay my or my spouse s claims for health plans not affiliated with the County of Riverside? What happens if I get divorced? What happens to my account if I am rehired? Yes. If you are covered under a health plan other than those offered by the County of Riverside, you may use the funds in your VEBA Health Savings Plan to be reimbursed for eligible claim expenses that you and/or your spouse may incur under that health plan. Eligible expenses are governed by the IRS Code Section 213(d) and are outlined in IRS Publication 502. Premiums paid by your employer or that are pre-taxed through a Section 125 Cafeteria Plan are not eligible for reimbursement. In the event that you become divorced or are legally separated, your account cannot be split as part of a property settlement agreement. Contact the TPA Rehn & Associates for more information on how a divorce or legal separation affects your account. When a participant with a retiree-only HRA, such as VEBA HSP, (under PHSA 2711) becomes re-employed by the County, their claims eligibility will be suspended You will not be eligible for reimbursements during the period of re-employment You will become claims-eligible again upon subsequent separation/retirement from the County Page 5 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
6 What happens when my account balance is exhausted? What if I retire and move out of state? What happens to an account balance in the event of the death of a participant? Your account is closed and your participant account statement will indicate a zero balance. No further reimbursement is permitted. If you retire and move out of the state, your account will be available to you until your account balance is exhausted. You may use the account for any qualified medical expense regardless of where you live. If the participant dies with a positive participant account balance, the surviving spouse, if any, may file claims for eligible expenses incurred by the participant, the surviving spouse, and any other qualified children and dependent(s). If a participant dies without a surviving spouse and with qualified children and dependent(s), the guardian(s) of the qualified children and dependent(s) may file claims for eligible expenses on behalf of the qualified children and dependent(s). Upon the death of the last to decease of the participant, surviving spouse, or qualified children and dependent(s), the executor or administrator of the estate may file claims for any eligible expenses after which any remaining account balance will be forfeited to the Plan. Page 6 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
7 Who is defined as an eligible dependent that I can submit reimbursement claims for? Definition of Dependent Generally, dependents must satisfy the definition of Qualifying Child or Qualifying Relatives as of the end of the calendar year in which expenses were incurred to be eligible for benefits under your HRA plan. These requirements are defined by Internal Revenue Code section 105(b) and summarized below: Qualifying Child. A child is an individual who: 1. Is your son or daughter, stepchild, foster child; and 2. At the end of the calendar year in which expenses were incurred will be: a. Under age 27, or b. Permanently and totally disabled; and 3. Is a citizen, national, or resident of the U.S. or a resident of Canada or Mexico. -OR- 1. Is a brother, sister, stepbrother, stepsister, or a descendent of your son, daughter, stepchild or foster child; and 2. At the end of the calendar year in which expenses were incurred will be: a. Under age 19; or b. Under age 24 and a full-time student; or c. Permanently and totally disabled; and 3. Is younger than you; and 4. Lives with you for more than half the year; and 5. Does not provide more than half of his or her own support; and 6. Will not file a joint tax return for the year in which the expense was incurred; and 7. Is a citizen, national, or resident of the U.S. or a resident of Canada or Mexico. Qualifying Child of Divorced or Separated Parents. Your child is treated as the dependent of both parents for the purposes of health plan coverage, if during the calendar year in which expenses were incurred: (1) your child is in the custody of you or their other parent for more than half the year; (2) your child receives over half of his or her support during the year from you of their other parent. Qualifying Relative. A qualifying relative is a person who: 1. Is your: a. Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or b. Brother, sister, or a son or daughter of either of them; or c. Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle); or d. Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother in-law, or sister-in-law; or e. Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law; and 2. Will not be a qualifying child (see Qualifying Child above) of any other person as of the last day of the calendar year in which expenses were incurred; and 3. For whom you provided over half the support for the calendar year; and 4. Has a gross income for the year of less than $3,650; and 5. Is a citizen, national, or resident of the U.S. or a resident of Canada or Mexico. Questions? Contact the third-party administrator, REHN & ASSOCIATES, at (800) If your dependent receives support from multiple sources or more than one person may claim your dependent as a Qualifying Child, please contact the third-party administrator for assistance in determining if your dependent is eligible for benefits under this plan. Page 7 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
8 Post Employment Program Resources Human Resources Employee Benefits Retirement Specialist (951) , Select Option 2 Website: RETIREMENT@rivco.org Resources for Employees Support/Employee-Services Make an appointment with a County of Riverside Retirement Specialist VEBA Health Savings Plan Third Party Administrator REHN & Associates P. O. Box 5433 Spokane, WA Phone: (800) riversideco@rehnonline.com Website: Page 8 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
9 PEP Health Savings Investment Managers and Deferred Compensation Vendors VALIC and Nationwide After you have made your Post Employment Program decisions, you may wish to contribute all or a portion of your leave payout to Deferred Compensation, further reducing your taxable income. For information regarding your PEP Health Savings Investments, please contact one of the financial advisors listed below. Nationwide Retirement Solutions OPEN OFFICE HOURS: Every TUESDAY 9:00 AM 3:00 PM County Administrative Center (CAC) Conference Room Lemon Street, Riverside, CA Nationwide Retirement Solutions (877) Scott M. Eason CFP Easons@Nationwide.com (951) All Areas Loren Farfan Farfana@Nationwide.com (818) CAC Downtown Riverside Mel Casupanan Casupm1@Nationwide.com (951) All Areas, Hospital, DPSS Lupita Ayala Ayalag2@Nationwide.com (818) Hospital, DPSS Janice Nichols Nichoj7@Nationwide.com (760) Desert Areas Rochelle Davis davir19@nationwide.com (323) All Areas, Flood District VALIC OPEN OFFICE HOURS: Every THURSDAY 10:30 AM 3:00 PM County Administrative Center (CAC) Conference Room Lemon Street, Riverside, CA VALIC Client Care Center (888) Scott Meinert Scott.Meinert@valic.com (951) CAC / RCMC / Riverside Area Nain Perez Nain.Perez1@valic.com (951) CAC / Central Riverside County Tim McDonald Tim.McDonald@valic.com (760) Perris, Menifee, Murrieta Kevin Landen Kevin.Landen@valic.com (951) I-15 Corridor Gerald Corral Gerald.Corral@valic.com (760) Indio / Banning Page 9 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
10 VEBA Health Savings Plan Fund Performance Page 10 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
11 VEBA Health Savings Plan Fund Performance (continued) SAMPLE ONLY Refer to the most recent IRS Publication Page 11 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
12 Page 12 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
13 SAMPLE ONLY - VEBA CLAIM FORM Page 13 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
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17 What is the difference between retiring on December 31 st vs. January 1 st? The difference between these two dates is only one day, but it can have a big effect on your retirement benefits over time. Your first Cost Of Living Adjustment (COLA) is paid on May 1 st of the second calendar year after you retire, and annually after that. For example, a December 31, 2018 retirement date has a costof-living adjustment (COLA) that will go into effect in May of If your retirement date is January 1, 2019, your COLA will go into effect May For a December 31, 2018 retirement date, your last day of work must be December 30, For a January 1, 2019 retirement date, your last day of work must be December 31, Page 17 g:\bene-rec\retirement\post employment program\current forms\current pep packets and forms\liuna and seiu\pep packet liuna-seiu 08_2018 final.docx Rev 08/2018
18 Employee Benefits Division Post-Employment Program Election Form LIUNA and SEIU Please complete all pages of this form and either fax to (951) , at or mail to P.O. Box 1569, Riverside, CA Attention: Retirement Division. Retain a copy for your records and give the original to your Department HR Representative. If you would like to schedule a meeting to review your PEP options, please call (951) , select Option 2 for the Retirement Division or schedule your appointment online at Section 1 Employee Information SEIU LIUNA Employee ID # Last Name First Name Middle Initial Social Security Number Date of Birth Home Telephone Alternate Telephone Home Mailing Address City State Zip Code Date of Hire Date of Retirement Previously Employed with County? (Check one) No Yes Dates of Service: From To Section 2 Hold Harmless Agreement & Signature I hereby become a Participant of the VEBA Health Savings Plan. I realize that the parties involved in this Plan (including, but not limited to the Plan, my employer, my bargaining representative, the Trustees, and the agents of each, collectively referred to as the Plan and its agents ) cannot guarantee any federal or state tax results or investment results. I acknowledge that any benefits to which I may become entitled are subject to the terms and conditions of the governing Plan documents and applicable law, and that the Plan and its agents may withhold from such benefits (and may transmit to the government) any tax, charge, penalty, assessment, or other amount which is determined to be attributable to or allocable to such benefits or on account of the operations of the Plan and to hold the Plan and its agents harmless with respect to such actions taken in good faith. I understand that my qualifying accrued vacation, extra vacation, annual leave, and/or eligible sick leave balances will be deposited into the VEBA Health Savings Plan. Employee Signature Date Mail or Fax Form To: County of Riverside Human Resources Retirement Division P.O. Box 1569 Riverside, CA Fax (951)
19 Section 3 PEP Investment Selections for the VEBA Health Savings Plan VEBA Health Savings Plan Investment Selections Employee Benefits Division Post-Employment Program Election Form LIUNA and SEIU As a participant in the VEBA Health Savings Plan, I elect to invest my eligible leave balance accruals as indicated below. An Investment Fund Overview is located in this publication. Fund/Investment Objective of Investment Percentage Nationwide Fixed Account* Low-risk, reasonably high-yield investment. % Federated Total Return Bond Vanguard Lifestrategy Conservative Vanguard Lifestrategy Moderate Vanguard Lifestrategy Growth Vanguard S&P 500 Index Vanguard Mid-Cap Index Vanguard Small-Cap Index A mutual fund seeking to provide total return by investing primarily in a diversified portfolio of investment-grade fixed-income securities. The fund seeks to provide current income and low to moderate capital appreciation. The fund seeks to provide capital appreciation and a low to moderate level of current income. The fund seeks to provide capital appreciation and some current income. The fund seeks to track the performance of a benchmark index that measures the investment return of large-capitalization stocks. The fund seeks to track the performance of a benchmark index that measures the investment return of mid-capitalization stocks. The fund seeks to track the performance of a benchmark index that measures the investment return of small-capitalization stocks. % % % % % % % Invesco International Growth I Investment objective is long-term growth of capital. % TOTAL 100 % *Exchanges and/or transfers from the Nationwide Fixed Account may not exceed four (4) exchanges in a calendar year (January 1 December 31) I understand that investment returns are subject to market fund performances and are not guaranteed and that I could choose to consult a financial advisor to review my investment selections. I further understand that if I do not make a VEBA Health Savings Plan investment selection, that 100% of my eligible leave balance accruals will be deposited into the Nationwide Fixed Account and that no reversals will be allowed. I further understand that, if defaulted, that I will be able to change my fund allocation as often as monthly, however, exchanges and/or transfers from the Nationwide Fixed Account may not exceed four exchanges in a calendar year. Employee Signature Date Mail or Fax Form To: County of Riverside Human Resources Retirement Division P.O. Box 1569 Riverside, CA Fax (951)
20 Employee Benefits Division Post-Employment Program Election Form LIUNA and SEIU Section 4 Deferred Compensation Election Compensatory Leave and Holiday Leave Balances Will you be deferring Compensatory Leave and/or Holiday Leave balances into the 457 Deferred Compensation Plans? YES I would like to defer my Compensatory and/or Holiday leave accruals. The 2018 maximum allowable contribution to the 457 Deferred Compensation Plan is $18,500 for regular deferrals and $6,000 for Age 50 Catch-up deferrals. If your leave balance exceeds the annual maximum allowable contributions, the amount you elected to defer will be reduced and any remaining balance will be paid to you as cash, and subject to taxes. NO I understand that if I do not elect to have any Compensatory Leave and/or Holiday Leave deferred into the 457 Deferred Compensation Plan, that I will be taxed on the money that is paid to me and that no changes to this decision will be allowed. Access to 457(b) Deferred Compensation Plan money is granted 30 days after separation of employment and if retiree has not returned to work for the County of Riverside in any capacity. (Initial Here) Please complete the appropriate box(es) indicating amount to be deducted from final pay check. I would like my Compensatory and/or Holiday leave accruals deferred in the following manner: Provider A B A+B Regular Deferral 50 + Catch Up Total Deferral Nationwide Retirement Solutions VALIC Total I authorize my employer to reduce my salary by the above amount which will be credited to my Employer s Deferred Compensation Plan. The withholding of my deferred amount by my employer and its payment to the designated investment options will be reflected on my final paycheck. The deferral is to be allocated to the funding options on file with the provider. Authorized by: Employee Signature Date Mail or Fax Form To: County of Riverside Human Resources Retirement Division P.O. Box 1569 Riverside, CA Fax (951)
21 Mail or Fax Form To: County of Riverside Human Resources Retirement Division P.O. Box 1569 Riverside, CA Fax (951)
22 Mail or Fax Form To: County of Riverside Human Resources Retirement Division P.O. Box 1569 Riverside, CA Fax (951)
23 Mail or Fax Form To: County of Riverside Human Resources Retirement Division P.O. Box 1569 Riverside, CA Fax (951)
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