The Human Resources' Benefits Office provides benefits administration and consultation services for employees, retirees and their dependents.

The Benefits Office:

• Counsels and assists new, current, terminating and retired employees on benefit-related matters.
• Negotiates and coordinates campus-based benefit programs.
• Administers University System of Georgia benefit programs in support of employees.
• Helps ensure compliance with University System policies as well as federal and state laws.

The following information provided contain a brief summary of benefits available to full-time benefits-eligible employees of Columbus State University. Further details and information will be provided at the New Employee Orientation or upon request. Please contact Annette Brown, Benefits Manager or Rebecca Richardson, Benefits Assistant at (706) 568-2005.

Note: While we make every effort to present this information accurately, the information on these Web pages is a summary overview. This means some details, explanations, and qualifiers are left out. It is intended to only provide general guidance, and you should not rely upon it as a complete or binding explanation of Columbus State University benefits. If this summary information differs from the language or intent of the formal, published descriptions and-or legal plan documents of these benefit programs, that information prevails.

The university currently offers five health insurance plans, which can provide coverage on your first day of employment:

• Traditional Indemnity (Traditional Health Plan)
• PPO and PPO Consumer Choice (Preferred Provider Option Plan)
• BlueChoice HMO and BlueChoice HMO Consumer Choice ( Health Maintenance Organization)
• High Deductible Health Plan - Health Spending Account

The university contributes approximately 75% of the total cost of your health care coverage. The employee pay the remaining portion of the premium monthly through payroll deduction; premiums for health insurance are withheld from your pay on a pre-tax basis, resulting in less cost to you.

New employees who are benefits-eligible have 31 days from their date of hire to select a medical plan for themselves and their eligible dependents. Eligible dependents include your spouse and your dependent children up to age 19 (or to age 26 with proof that the dependent is disabled or a full-time student). If your spouse or dependents have a different last name than your own, you will be required to present a marriage license, birth certificate, or other document establishing a dependent relationship as a condition of their coverage.

On an annual basis, the university offers an open enrollment period, during which employees may change their healthcare plan elections and levels of coverage.

Express Scripts, INC. (Pharmacy Benefit Manager)
The Prescription Drug Benefit program provides quality care for you and your family while managing costs. With the Board of Regents of the University System of Georgia/Express Scripts prescription program, you can get your prescription filled at any participating pharmacy. Please remember to present your prescription ID card with your prescription.

Board of Regents Prescription Drug Program
Pharmacy Benefit Manager (FAQs) Health Plan Update (PDF)

The university offers an Indemnity Dental Benefits Plan

The dental plan is 100% employee funded. Employees pays the monthly premiums through payroll deductions, which are on a pre-tax basis. Other features include:

• $50 annual deductible per insured
• $1,000 annual maximum benefit per insured
• $1,000 lifetime orthodontic benefit per insured

Vacation and sick leave hours are accrued based on the status and duration of employment with Columbus State University.

Regular, full-time benefits-eligible employees accrue vacation leave that is pro-rated based on the years of service:

• 1-5 years of service = 10 hours for each full month

• 6-10 years of service = 12 hours for each full month

• 10+ years of service = 14 hours for each full month

• 360-hour maximum annual carryover

• Nine-month contract faculty do not accrue vacation hours.

Sick leave is accrued at the rate of eight hours of each full month (with no maximum accrual). Unused sick leave may be used toward retirement under the Teachers Retirement System of Georgia (TRSGA).

Part-time, benefits-eligible employees working at least one-half time but less than full-time earn and accrue vacation and sick leave on a pro-rata basis according to the percentage of time employed. Temporary employees, including student assistants, graduate assistants, and part-time instructors do not earn or accrue vacation or sick leave credit.

Accrued vacation and sick leave is listed on each employee's paycheck stub.

• Employee Shared Sick Leave Program (PDF)
• Shared Leave Program Policy (PDF)
• Shared Leave Program Donor Transfer Certification Form (PDF)

Employees under the age of 60 must participate in a basic retirement plan through the Teachers Retirement System of Georgia. Columbus State University requires all employees to participate in the state-mandated plans. The mandatory contribution is 5% of your pre-tax gross salary. Staff participate in the Teachers Retirement System of Georgia, but faculty and core administrators may choose Teachers Retirement System of Georgia or the Optional Retirement Plan.

Teachers Retirement System of Georgia (TRSGA)

TRSGA Member's Guide (PDF)

The basic retirement program is offered through the Teachers Retirement System of Georgia (TRSGA). It is a "defined benefit" plan (a pension-type program). Normal retirement age for the TRSGA benefits is 60 with at least 10 years of service. If you have at least 30 years of service, you can retire regardless of age. Reduced benefits are available if you have at least 25 years of service and opt to take "early retirement."

The actual benefit amount you will receive when you retire depends on a formula that takes into account your total years of service and your years of highest average salary.

To help administer the TRSGA program and to fund its benefits, the university also contributes on your behalf. The university's contribution represents 9.28% of each participant's salary. There is currently a 10-year vesting schedule, meaning that once you have 10 years of creditable services in the TRSGA system, you are eligible for a retirement benefit once you reach age 60.

Optional Retirement Plan (ORP)

Faculty and certain administrators may elect to participate in an Optional Retirement Plan (ORP). The ORP is a "defined contribution" plan. Again, the individual makes a 5% mandatory contribution. The university also makes a contribution of 8.13% directly toward the individual's ORP account. There is full and immediate vesting of all contributions to an individual's ORP account.

The resources contributed to your ORP can be invested through your choice of four investment companies:

• AIG VALIC

• American Century Investments

• Fidelity Investments

• Teacher's Insurance & Annuity Association-College Retirement Equities Fund (TIAA_CREF)

Each company offers several investment options. You may change your company allocations once a year, during the annual Benefits Open Enrollment period.

Pre-Tax Health and Dental Premiums

Columbus State University's health and dental coverage is administered under Section 125 of the federal tax code. This allows you to pay your benefits premiums on a pre-tax basis. Doing so saves you money (as much as 25-40% of the cost). If you elect health and/or dental coverage, your portion of the premium cost is automatically deducted from your pay on a pre-tax basis through Section 125.

The university provides $25,000 of basic life insurance on your behalf, at no cost to you. Accidental Death & Dismemberment (AD&D) benefits are included in the coverage.

Supplemental Life

You may purchase at your own cost supplemental basic life insurance through the same program in increments of 1, 2, or 3 times your annual salary/contract. Accidental Death & Dismemberment (AD&D) benefits are included. The supplemental life is 100% employee funded. Premiums vary in price by age.

Dependent Life

You may also insure your eligible dependents (spouse and children) for $10,000 each at $4.70 monthly for family coverage. Dependent life is 100% employee funded.

You may apply for this coverage at the time of hire or during annual benefits Open Enrollment; subsequent acceptance after time of hire is contingent on your providing evidence of insurability.

Full-time, benefits-eligible employees of Columbus State University (employed full-time for at least six months by TAP application deadline) may be eligible to participate in the Tuition Assistance Program for approved courses for academic credit. Tuition is waived for approved courses. TAP application forms must be approved by Human Resources by the established deadlines prior to employee registration for each term.

Tuition Assistance Policy and Application

The university offers an Employee Assistance Program through the Pastoral Institute for benefits-eligible employees and their dependents. The Employee Assistance Program is a service that provides short-term confidential counseling and assistance associated with resolving life problems such as family issues, job stress, substance abuse issues, traumatic events and other personal concerns. Employees have six free sessions during the service year (September 1 - August 31) for counseling and/or workshops. The employee's dependents may share an additional six sessions. A family may not exceed 12 sessions during the Employee Assistance Program (EAP) service year. This program operates in such a manner that the names of participating employees and family members aren't disclosed to CSU.

These benefits are outside your health plan.

Several supplemental insurance programs are available through Aflac and can be deducted through payroll. Policies include cancer, intensive care, accident and short-term disability. Most Aflac programs are subject to Section 125 and employees must enroll within the first 31 days of employment or during the annual Open Enrollment period. This benefit is 100% employee funded.

For more information, please contact the Human Resources Department.

This voluntary plan allows you to receive a benefit if you are ill or injured for an extended period and unable to work. You may receive 60% of your salary (up to a monthly benefit of $5,000) after you have been out of work for 90 days. Benefit levels may be adjusted if you receive other income such as retirement or Social Security disability benefits. You pay the full cost for this program. If you apply at any time other than at your time of hire, acceptance is contingent upon your providing evidence of insurability.

Jefferson Pilot Financial is the authorized vendor for long-term disability.

How does it work?

When you participate in a Medical Flexible Spending Account or Dependent Care Flexible Spending Account, you elect to have a specified amount of pre-tax dollars deducted from your paycheck each pay period during the calendar year (plan year). These dollars are subtracted from your gross earnings before federal, state and FICA (Social Security) taxes are deducted and then contributed to a reimbursement account established in your name. After you submit a reimbursement request and proper documentation of the qualified expense, you will be reimbursed from your account.

In both a Medical Flexible Spending Account and a Dependent Care Flexible Spending Account, when you contribute pre-tax dollars to a reimbursement account, your taxable income is lowered; therefore, you pay less taxes and increase your spendable income. This concept is authorized and regulated by Sections 125 and 129 of the Internal Revenue Code.

Who can participate?

All regular, benefit eligible employees can participate in the Medical Flexible Spending Account and Dependent Care Flexible Spending Account Reimbursement Plans. However, for Dependent Care Flexible Spending Account expenses to be eligible for reimbursement, both spouses must be gainfully employed, and you must have a qualified dependent. If your spouse is disabled or a full-time student, special rules apply. Contact the Human Resources Department for more information. A qualified dependent is a child under the age of 13 or another relative, such as a parent or incapacitated spouse, who depends on you for at least half of their support, lives with you and qualifies as your dependent for federal income tax purposes.

How much can I set aside?

Medical Flexible Spending Account: You may contribute up to $4,000 during a plan year.

Dependent Care Flexible Spending Account: For employees who are married and file a joint income tax return, employees who file as a single taxpayer, or employees who file as head of household, the maximum annual contribution is $5,000. For a married taxpayer filing a separate tax return, the annual maximum contribution is $2,500.

Your total annual contribution will be divided by the number of paychecks you receive during the year to determine your monthly contribution:

• Monthly: 12 Paychecks

• Academic: 10 Paychecks

• Biweekly: 24 Paychecks*

*Employees who are paid biweekly receive 26 paychecks a year; however, deductions will be made only from the first two paychecks per month for a total of 24 deductions.

Can I change the amount of my deduction during the calendar year?
Generally, no. For both the Medical Flexible Spending Account and the Dependent Care Flexible Spending Account, the amount you elect during your initial enrollment will remain in effect for the entire plan (calendar) year. You can change the amount of your contribution or cancel your participation in the plans only if you experience an IRS-approved change in family status, such as:

• A change in your marital status.

• Birth, death or adoption of a dependent.

• A dependent losing eligibility status.

• A change in you or your spouse's employment status.

• Or a significant change in you or your spouse's work-related benefit plan.

Changes in your election must be consistent with and because of your family status change.

Requests for changes must be submitted to the Human Resources Department when you experience an IRS-approved family status change. You will also be required to furnish proof of the change.

What is the "use it or lose it" rule?
IRS regulations specifically provide that money contributed to a spending account but not used by the end of the plan year will be lost. Therefore, you must plan wisely and may wish to be conservative in your estimate. The deadline for requesting reimbursements will be March 31 following the year expenses were incurred.

As long as you continue to participate in the Medical Flexible Spending Account or the Dependent Care Flexible Spending Account, you may claim expenses you incur during the plan year. If you terminate employment during the plan year, only eligible expenses incurred during the "period of coverage" (the portion of the year in which you were enrolled) may be claimed.

How do I ask for reimbursement?
After you incur qualified expenses, you must submit a reimbursement form and proper documentation to the Human Resources Department. You may expect to receive your reimbursement check within 14 days from the time your reimbursement request form arrives in the Human Resources Department.

Medical Flexible Spending Account: The Medical Flexible Spending Account plan allows reimbursement up to the maximum amount you have elected to set aside for the entire plan year, even it you have yet to contribute that amount. For example, if you elect to contribute $100 per month to Medical Flexible Spending Account for a total of $1,200 for the plan year, you may be reimbursed for eligible expenses you incur in January, up to the full $1,200.

Dependent Care Flexible Spending Account: The Dependent Care Flexible Spending Account plan allows reimbursement only up to the amount of funds available in your Dependent Care Flexible Spending Account account.

Flexible Spending Account reimbursement forms: Medical | Dependent Care

Please note: Medical care expenses that are reimbursed under the Medical Care Flexible Spending Account cannot be claimed as expenses against the Federal income tax credit for health care expenses.

The IRS allows a Dependent Care Flexible Spending Account tax credit that may apply to your Dependent Care Flexible Spending Account costs. You cannot use the same Dependent Care Flexible Spending Account and the tax credit. You should consider whether the spending account or the tax credit will give you greater tax savings. Remember, you should file IRS Form 2441 with your tax return when using the Dependent Care Flexible Spending Account.

Eligible expenses for Medical Flexible Spending Account

A medical spending account may be used to pay many types of medical expenses not paid by insurance plans. Generally, any un-reimbursed expenses that meets the IRS criteria and is incurred during that plan year would be eligible.

Some examples include:

• Insurance plan deductible

• Co-insurance amounts

• Charges in excess of UCR (usual, customary and reasonable)

• Charges in excess of wellness care limit

• Charges in excess of psychiatric limit

• Chiropractic care

• Hearing aids

• Contact lenses and eyeglasses

• Dental care and braces

• Special medical equipment

• Some medically related transportation

• Massage therapy, if prescribed by physician

• Batteries necessary for medical equipment

• Non-prescription drugs

Ineligible expenses for Medical Flexible Spending Account

• Insurance premiums

• Expenses reimbursed under any insurance plan

• Cosmetic Surgery (includes bleaching of teeth)

• Health activities including swimming lessons

• Health club dues

• Smoking cessation programs

• Weight loss programs

• Exercise equipment

• Adoption expenses

• Dust elimination services

• Marriage counseling fees

• Retirement or rest home

• Vitamins, minerals, or herbal preparations

• Physician prescribed vacation expenditures

• Maternity clothes
   

Eligible expenses for Dependent Care Flexible Spending Account

The Internal Revenue Code allows expenses for the actual care of the qualifying dependent and household services that benefit the qualifying dependent.

Some examples include:

• Work-related child care expenses (such as daycare, summer care, or after-school care)

• Tuition for children in grade below first

• Taxes on wages paid to child care provider

• Some household services for the well-being and protection of a qualifying person

Ineligible expenses for Dependent Care Flexible Spending Account

• Overnight camps

• Tuition for first grade or higher
  

Supplemental Retirement Savings Plans 403(b) and 457(b)

Tax-sheltered annuities allow participants to direct a portion of their income, on a tax-deferred basis, into any of a number of investment vehicles such as annuity contracts and mutual funds. Taxes are deferred until the money is withdrawn usually upon retirement (withdrawal prior to retirement age carries a penalty). You make the full contribution, via salary reduction (there are no employer contributions). You may enroll or change your elections for the 403(b) or 457 (b) plans at any time, including during the annual benefit Open Enrollment period.

403(b)
A 403(b) is a special benefit sponsored only for public education employers and 501(c) non-profit organizations. Through payroll deduction, employees can save pre-tax dollars to enhance retirement.  Investment options can include annuity contracts or mutual funds

The Internal Revenue Service establishes limitations on the amount you may contribute to a 403(b) annually. Basic contributions cannot exceed $15,500.

403(b) Catch Up Contributions

Age 50 and over – a provision for catch up contributions allows an additional $5,500.

Fifteen years of service – limited to the lesser of:

·        $3,000

·        $15,000 less previously excluded special catch-up

·        $5,000 multiplied by the years of service minus previously excluded deferrals

For additional information regarding catch up rule requirements, please contact a representative from one of the authorized vendors listed below.

403(b) Distribution for Retirement upon:

·        Severance of Employment

·        Age 59 ½

·        Disability

403(b) Authorized Vendors:

·         AIG VALIC

·         Lincoln National Life (Lincoln Financial Group)

·         Teachers Insurance & Annuity Association-College Retirement Equities Fund (TIAA-CREF)

·         T. Rowe Price

·         AXA Equitable

·         Ameriprise Financial (formerly American Express/IDS)  

·         USAA

457(b)
A 457(b) is a special benefit sponsored only for state and local governments. Through payroll deduction, employees can save pre-tax dollars to enhance retirement.  Investment options can include annuity contracts or mutual funds.

The Internal Revenue Service establishes limitations on the amount you may contribute to a 457(b) annually. Basic contributions cannot exceed $15,500.

457(b) Catch Up Contributions

Age 50 and over – a provision for catch up contributions allows an additional $5,500.

Three years prior to normal retirement age, limited to the lesser of:

·        Twice the basic annual limit ($31,000 for 2007)

·        Basic annual limit $15,500 plus under utilized basic annual limit in prior years

For additional information regarding catch up rule requirements, please contact a representative from one of the authorized vendors listed below

457(b) Distribution for Retirement upon:

·        Severance of Employment

·        Age 70½

·        Minimum Required Distribution

457(b) Authorized Vendors:

·         Teacher's Insurance & Annuity Association-College Retirement Equities Fund (TIAA-CREF)

·         AIG VALIC

·         Lincolon National Life

 

Columbus State University has established 12 official paid holidays per year for its employees. An exact schedule of these holidays is published each year by the university administration.

• New Year's Day
• Martin Luther King's Birthday
• Memorial Day
• 4th of July
• Labor Day
• Thanksgiving (and Friday)
• Winter Holiday Week

These holidays are in addition to earned vacation time and are observed in accordance with the rules and regulations set forth by the university.

2008 Holiday Schedule
 

Date	Day(s)	Holiday
January 1	Tuesday	New Year's Day
January 21	Monday	Martin Luther King, Jr.'s Birthday
May 26	Monday	Memorial Day
July 4	Friday	Independence Day
September 1	Monday	Labor Day
November 27 - 28	Thurs-Fri	Thanksgiving Holiday
December 23 - 29	Tuesday  - Monday	December Holidays

All employees of the university are covered by the provisions of the Georgia Workers' Compensation Act. This act provides payments for medical and hospital expenses, temporary or permanent disability compensation and death benefits in the event an employee is injured or killed in an accident while performing his or her official duties. Should an accident occur on the job, the employee should report the accident as soon as possible to their supervisor and their supervisor should make arrangement to report the accident or injury. The report must be completed even if medical treatment is not required. Failure to report the accident promptly could result in failure to receive benefits.

Workers' Compensation Panel of Physicians (PDF)

Workers' Compensation Bill of Rights for the Injured Worker (PDF)

Incident Report Form (PDF)

The Georgia Defined Contribution Plan was created by the 1992 Georgia Legislature, Act 996, effective July 1, 1992. The purpose of the law is to provide a retirement system for temporary, seasonal and part-time (less than 50%) employees of the state of Georgia who are not eligible for membership in the Employees' Retirement System, the Teachers Retirement System or the Optional Retirement Plan at one of the University System of Georgia's colleges or universities.

Temporary and part-time employees contribute 7.5% of their wages to the Georgia Defined Contribution Plan, which is the state equivalent of Social Security.

Welcome to our extended family of CSU retirees! We presently have approximately 235 retirees. As a retiree, you will be able to stay in touch with CSU and retain certain benefits and privileges, including :

• Health and dental Insurance ( if carried prior to retirement)
  
• Basic life insurance - $25,000 (or the amount carried prior to retirement)
• Supplemental life - (if carried prior to retirement)
• Dependent life - $5,000 (if carried prior to retirement)
• American Family Life Assurance (Aflac) - Intensive Care, Cancer Care Insurance (if carried prior retirement)

For information about the above, call the Human Resources Department at (706) 568-2005.

Other retiree benefits which can be accessed through use of your CSU ID card include:

• Library privileges
  
• Athletic events
  
• Campus parking permit
  
• Fine arts performance discount tickets

Benefits-eligible employees can purchase saving bonds through CSU's payroll savings plan. Deduction are made on an after-tax basis and a $5 minimum per pay period is required. Deductions can accumulate toward the purchase of a bond, or a bond or multiple bonds may be purchased per pay period.

Bonds are ordered at the end of each month.

For more information, please visit the TreasuryDirect Web site.