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Employee Benefit Trust Minutes - 08/07/2024 City of Wichita Falls Employee Benefits Trust Board Meeting Minutes August 7, 2024 The meeting was held in the Conference Room at Big Blue Tower, 719 Scott Ave., Wichita Falls, TX 76301. Present: Darron Leiker, City Manager Paul Menzies, Assistant City Manager Kinley Hegglund, City Attorney Henry Anderson, Intern Stephen Calvert, Chief Financial Officer Christi Klyn, Director of Human Resources Lori Forester, Employee Benefits Specialist II Tamatha Kalick, HR Generalist/Employee Benefit Specialist Blaze McCarthy, HUB International, Senior Account Manager Heath Haigood, HUB International, Account Executive Brent Weegar, HUB International, Senior Vice President Agenda Items: I. Meeting was called to order at 10:00 am. II. Minutes from the previous meeting on 4/22/2024 were approved. III. The financial report was included within the HUB presentation. IV. 2024 Mid-year review by HUB International: *Overview: Financial Results: The City of Wichita Fall's total per capita healthcare cost increased by 7.5% at year end 2023. Per capita health claims increased 8.4%. In 2023, Enrollment for the HSA plan increased by 14.3%. Enrollment in the Core (low) plan decreased by-3.7%. Enrollment in the CAT plan increased by 6.5%. Overall, enrollment decreased by-1.0% in 2023. Per capita total net claims increased by 9.8%for active employees, but decreased -14.6%for retirees in 2023. As of June 30, 2024, total revenue is $14,182,778 with total expenses being $11,186,411. Revenues less expenses are $2,996,367. The projected amount for year end 2024 is $1,027,785. Health Plan: HUB recommends renewing with BCBSTX for the medical administration and transitioning its Pharmacy Coverage from Express Scripts to BCBSTX. Overall administration will see an estimated +3% increase or $21k in additional annual fees. Pharmacy will see an estimated -50% decrease in plan cost after rebates, which is an estimated $1.5m in annual savings. BCBSTX provided a $150k wellness allowance and a $30k communication credit as part of their best and final offer. If the City adds the RX, BCBSTX will provide an additional $25k premium credit and a 3-month administration fee waiver which is estimated to be $164k in value. It is important to note that a stop loss recommendation will not be finalized until October. Budget: Projected fund balance for year end FY24 is expected to grow by just over $1.0m and exceed $15.0m in cumulative fund balance. Based on the city's fund balance policy, the recommended minimum reserve is $3.7m for FY25. For FY25, due to RFP savings, no funding increase is required for the City to cover expenses. Contributions: For the 2024 Plan year, the City is projected to fund 80.6% of the total cost of health care. The City funds 93.3%to employee only and 71.7%to dependent coverage for the HSA Plan. The City is cost neutral between the HSA and CAT plans but funds more to the PPO Core Plan. HUB is not recommending an adjustment to funding rates for the FY25 plan year. Retiree Plans: Currently the City funds between 51% and 54% of the retiree only premium and 0%toward dependent coverage. No adjustments are recommended to retiree rates for FY25 plan year. For the over age 65 retiree plan, the City offers access to a Medicare Advance through United Health Care. The renewal premiums have not yet been received, however it is expected for a larger increase in premiums due to the Inflation Reduction Act passed by Congress. Health Clinic: HUB does not recommend any adjustments to the clinic at this time. Dental: Renewal with Humana is recommended for the 2025 plan year. The administration will decrease an estimated -9% or $3k in annual administration fees. There will be no change to plan designs and rates will be guaranteed for 5-years. HUB is not recommending any adjustments to funding contribution. Vision: HUB recommends moving the fully insured vision plan to BCBSTX for the 2025 plan year. Rates are -15% below current or an estimated $14k in annual premium savings. This also includes increasing the frame allowance from $130 to $150 to bring the plan in line with benchmarks. BCBSTX has included a $0.19 tech credit and rates will be guaranteed for 4-years. Life and Disability: Renewal with Symetra is recommended for the 2025 plan year. The City has the ability to increase the LTD maximum to $10k while seeing an estimated -4%or $6k in annual premium savings. There will be no other plan design changes. Rates will be guaranteed for 3-years. Employee Assistant Program (EAP): Renewal with Deer Oaks is recommended for the 2025 plan year. The City will receive a rate pass with a 5-year rate guarantee. There will be no change to plan design. HSA Administration: Renewal with HSA Bank is recommended for the 2025 plan year. The City will receive a rate pass with a 3-year rate guarantee. COBRA Administration: HUB recommends outsourcing the COBRA administration to WEX for the 2025 plan year. The estimated annual cost for this service is $7k and rates will be guaranteed for 5-years. V. A motion was made and seconded to approve all HUB recommendations for the 2025 plan year. All members voted in favor. VI. A motion was made and seconded to incorporate 6 employee benefit holidays for the 2025 plan year. All members voted in favor. VII. A motion was made and seconded that there will be no changes to premiums or City contributions for the 2025 plan year. All members voted in favor. VIII. A motion was made and seconded to begin moving the amount of the fund balance in Mission Square from an aggressive portfolio to a more moderate portfolio and to draft a full and more formal investment policy for these funds. All members voted in favor. IX. With no further business, the meeting was adjourned. Prepared by: Lori Forester, EBSII City of Wichita Falls/HR-EBT