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Employee Benefit Trust Minutes - 08/31/2017 City of Wichita Falls Employee Benefits Trust Board Minutes August 31st, 2017 The meeting was held in the City Council Conference Room, 1300 Seventh Street, Wichita Falls, TX 76301. Present: Darron Leiker, City Manager Jim Dockery, Deputy City Manager Kinley Hegglund, City Attorney Christi Klyn, Human Resources Director Pat Halverson, Director of Finance Angela Bosma, Employee Benefits Specialist II Brent Weegar, IPS Advisors, Principal Bennett Champagne, IPS Advisors, Benefit Analyst Billy Henderson, retiree Laura Drury, retiree Eric Russell, retiree Agenda Items: Meeting was called to order at 10:04 am. II. Minutes from previous meeting were approved. III. Financial report was presented and discussed. IV. IPS Advisors Recommendations and changes to Employee Benefit Plan and health benefits and contribution levels. a. Overview: i. Historical Cost Analysis ii. Budget Projection iii. Plan and Contribution Alternatives iv. Recommendations: (Items 1 — 9 are quoted directly from the IPS provided "City of Wichita Falls 2018 Renewal Analysis meeting" which was held on 8/31/17.) 1. Health Plan: "The City's health fund balance is on target through July 2017 and IPS projects the fund balance to grow by $54k to $144K total. The City has budgeted a 4% increase to City contributions for 2017 — 2018, leaving a projected -$241k ending fund balance for 2017-2018. IPS has provided feasible plan and contribution options within this analysis to eliminate the projected fund deficit. "The City maintains plan with conservative deductibles, copays and out of pocket amounts when compared to like entities. IPS evaluated plan design alternatives, however no significant adjustments to deductibles, copays or out of pocket maximums are recommended to health plan for the upcoming plan year. For the future, it is recommended for the City to consider a Reference Based Pricing program for high cost imaging and Best Doctors for Second Opinion services 2. Prescription Plan: "Due to projected trend increases as a result of new to market drugs and specialty drugs, it is recommended that the City consider adjustments to the prescription drug program including an enhanced utilization management program. Recommended Adjustments would include additional prior authorization and step therapy programs for additional classes of high cost/loosely managed drugs dispensed in the 2018 plan year. 3. Employee Contributions: "For the 2017 plan year the City is funding 71.3% of the total cost of health care which is below public sector benchmarks of 80.3% but below private sector benchmarks of 77.2%. Moving forward, it is recommended to pass needed increases to the Core Plan and minimize increases for the Health Savings Account and Catastrophic plan options. "As an additional contribution/eligibility consideration, the City may want to require new hires to enter into the HSA for a period of time before having access to higher cost plans. 4. Retiree Plans: "The City's retiree population experienced a - 10.3% reduction in enrollment and -2.4% reduction in per capita claims at year end 2016. Retiree per capita claims were 162% of active employee per capita claims. As a best practice, the City applies separate risk adjusted rates for the retiree health programs which explicitly states the employer and employee subside levels of retiree risk. Currently the City funds between 60% and 63% of the retiree only premium and 0% toward dependent coverage. An actuarial premium rate study is currently being conducted by GRS and IPS is in contact with them to finalize results in the coming weeks. "In 2017, new GASB 74/75 rules go into effect replacing GASB 45. IPS recently added Mark Guajardo (previously with Milliman) to our team to provide GASB 74/75 valuation and premium rate setting as part of our available services for our clients. Our integrated approach and expertise will provide our clients with seamless active and retiree benefits consulting. 5. Health and Wellness: "For 2017 the City is discounting employee premiums $35 per month for completing an annual physical and an additional $35 per month for employees who choose not to use tobacco. As a future next step, it is recommended to consider expanding the wellness incentive program to provide additional "extra credit" for those employees who meet preferred health outcomes. Those who did not meet preferred health outcomes would have to be given an opportunity to participate in wellness initiatives to receive the reward. If the City moves this way we would recommend partnering with an administrator to assist with programming and incentive management. 6. Health Clinic: "IPS has reviewed year end reports from the Quad Med Health Clinic and overall performance of the clinics operations are positive. Utilization, Total Visits, Cost per Clinic Visit, Preventive Care Statistics and patient satisfaction exceed results IPS has seen from peers who maintain health clinic operations. It is recommended to evaluate strategies to minimize no-show encounters including adding a cost for repeat offenders. 7. Best Doctors: "Evaluate implementation of Best Doctors second opinion services to assist employees with expert review of their medical issue and provide greater certainty regarding treatment plans. Best Doctors experience is that over 39% of diagnosis and 72% of treatment plans are adjusted based upon expert review. There are +800 clients of Best Doctors worldwide, 23% of which are Fortune 500 companies. They maintain a 96% client retention rate and 95% member satisfaction rate. Pricing ranges between $3 and $4 PEPM with projected 1.5 to 1 ROI in the first year. 8. Health Care Reform: "In regard to current requirements of the ACA, the City of Wichita Falls is following the employer mandate which includes 30 hour eligibility, minimum value and affordability provisions. The City is complying with necessary 1094 and 1095 employer mandate substantiation of coverage reports. In regard to fees, the City will only be required to pay the PCORI fee for 2017 as the TRF fee is no longer applicable. Last, it is important to note that the next major provision of health care reform, the "Cadillac Tax" has been delayed until 2020. 9. Plan Audit: "For 2018, it is recommended for the City to consider conducting a health and pharmacy plan Audit of the 2017 plan year. Audits are typically conducted as a best practice for a self- funded health plan every three years. Plans are audited to ensure accurate and timely processing of claims, network contracts, stop loss reimbursements, eligibility and more." 10.Based on the assessment provided by IPS, the EBT voted to: a. Increase Active Employee Core (only) premiums by 4% b. Implement Express Scripts "Unlimited Utilization Management" program v. Adjourned at 11:00 Prepared by: Angela D. Bosma Employee Benefits Specialist II