The Ohio State University Faculty Senate Fiscal Committee .

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The Ohio State UniversityFaculty Senate Fiscal CommitteeUpdated February 11, 2021TOPIC:Composite Benefit Rates for September 1, 2021 through August 31, 2022CONTEXT:This is the annual calculation of rates charged to university departments for faculty/staff benefits,such as retirement, health care, tuition benefits, etc.RECOMMENDATION:Recommended composite benefit rates for 2021-2022 (as a percentage of salaries) are asfollows:Assumes 2% AMCP, 4.5% Medical TrendGeneral UniversityCurrentRates*(20-21)Proposed Rates(21-22)Return 20M viaRates and 36Mvia Cash TransferFaculty24.6%Combined Staff% ChangeProjectedBenefit CostsCalculatedRates(21-22)26.0%5.7% -20.0%197,2370.4%Graduate 5.5%OSU Health SystemFaculty**33.3%35.2%5.7% Combined 80.7%Graduate aculty Group PracticeClinical Appointments***4.3%4.5%4.7% * Current (2020-2021) benefit rates have been reduced to return 36 million in surplus benefits cash to the units.** Faculty rate group for the Health System consists primarily of medical residents.*** Excludes retirement contributions1

ADDITIONAL DETAIL: Summary of Actual and Projected Benefit Costs by ComponentMethodology for Benefit Rate Calculations and Definitions for Rate GroupsTrends in Actual Benefit Costs and ChargesTen-Year Trends in Composite Benefit RatesTarget vs Actual Cash Balances in Benefits FundsAdditional Detail on Medical Costs – FY2019 and FY2020Additional Detail on Benefit Administration Costs – FY2019 and FY2020Return of Surplus Funds Scenarios and Projected Future RatesAdditional Information on Medical Trend Rate Assumptions2

The Ohio State UniversitySummary of Key AssumptionsUsed in Benefit Rate CalculationsGlobal Assumptions:HeadcountAssume stable benefit-eligible FTE (AU2019 actual)Average Pay IncreaseAssume guideline increases of 0% in FY2021 and 2% in FY2022.Structure of Benefit Rate GroupsAssume same rate groups as prior yearComposition of Benefit PackageAssume same components as prior yearTarget for Benefit Cash BalancesCash equal to fully funded benefit liabilities, plus 28 million Medical Plan ReservesSummary of Actual and Projected Costs by Component:PrimaryCost DriverSTRSOPERSMedicareGroup LifeDisabilityUnemployment CompWorkers Comp-UNIV/OSPWorkers Comp-Health SystemBenefits AdministrationGraduate Associate Health InsuraMedical PlansAffordable Care Act FeesVisionDentalEmployee TuitionDependent TuitionSalary Salary Salary Salary Salary Salary Salary Salary Salary Salary ountTotalsFY20 TotalActual 8,807FY20Actual Rate/Cost per 10.93%9,424528358812319841,107,121FY21 TotalProjected CostFY21Projected Rate/Cost per 7%0.47%0.23%10.93%9,848529369877326FY22 TotalProjected 5,572FY22Projected Rate/Cost per 10.93%10,291530380947332885,021,855NOTES:(1) - STRS rate to be applied to all Faculty and Specials salaries. Projected costincreases are primarily due to guideline salary increases.(2) - OPERS rate to be applied to all Unclassified and CCS salaries. Projected costincreases are primarily due to guideline salary increases.(3) - Medicare 1.45% statutory rate applied to all salaries.(4) - Reflects projected cost increases of 4.5% per year (Aon recommended 6.5% medical trend rate for 2021-2022).(5) - ACA fee projection includes PCORI fee only.(6) - Reflects increased utilization of employee tuition benefits and increases in graduate fees3Notes(1)(2)(3)(4)(5)(6)

Methodology for Composite Rate Calculations: Cost projections are based on the actual costs of the last full fiscal year, incremented forknown and/or anticipated changes in costs. A primary cost driver is identified for each component of the rate and is used consistentlyfor allocation of actual and projected cost to benefit rate groups. There are two primarycost drivers – salary dollars and benefit-eligible headcounts, which are expressed interms of full-time equivalents (FTEs). OPERS, STRS and most of the smaller benefitcomponents are allocated to benefit-eligible rate groups based on salary dollars; healthcare costs and employee/dependent tuition are allocated based on benefit-eligible FTEs. To ensure consistency in the calculation of composite rates, we use FY2020 actualFTEs and FY2020 actual salaries, incremented across all rate groups for guideline wageincreases. The costs to be recovered are variable costs (as covered salary dollars andbenefit-eligible FTEs go up or down, the benefit costs and associated composite ratecharges to the departments go up or down accordingly). Employee contribution rates for health coverage will not be set until Autumn Semesterand are effective January 1, 2022. The current composite-rate calculations assume thatthe employee’s share of projected costs will equal employee contributions. To the extentthat employee contributions are set below their projected share of health care costs, theadditional costs would need to be recovered via the composite rates charged to thedepartments. A complicating factor in the rate-setting process is the multiple “years” associated withemployee benefits. University budgets and Office of Sponsored Programs rates are on aJuly-June fiscal year, salary increases and University/Health System composite benefitrates are on a September-August year, and medical benefit plan designs and employeecontribution levels are on a calendar (January-December) year. We need to predict, byFebruary 2021, what rates will be required to cover costs and provide sufficient benefitcash balances for the benefit “year” ending August 31, 2022.University/Health System Rates vs. OSP Sponsored Program Rates: University/Health System rates are determined by OSU; OSP rates are proposed byOSU and are subject to negotiation with the federal government (DHHS). For University/Health System rates, OSU has discretion to pursue rate stability,particularly related to maintaining targeted cash balances and amortizing over/underrecoveries over multiple periods. For OSP rates, the federal government requires fullamortization of over/under-recovery in next even/odd year (for example, all over/underrecoveries for FY2020 must be incorporated in the FY2022 rate calculation). The lock-step amortization of under/over-recoveries under the federal rate-setting rulesincreases the likelihood of abrupt increases or decreases in OSP benefit rates.4

Definitions for Rate Groups:University faculty and staff are divided into the following groups for benefit rates:Faculty – Includes nine-month, 12-month and clinical faculty members eligible for full benefitpackage, including retirement, subsidized health care, life insurance, disability and tuitionbenefits. For Health System, the faculty rate group consists primarily of medical residents.Combined Staff – Includes administrative and professional (Unclassified) staff, non-exempt(Classified Civil Service) staff and post-doctoral researchers eligible for full benefit package,including retirement, subsidized health care, life insurance, disability and tuition benefits.Non-Student Specials – Includes lecturers and part-time staff who are not eligible for fullbenefit package (rate consists primarily of retirement contributions). This rate is also applied toovertime pay for unclassified and CCS staff, supplemental compensation and off-duty quartersupport.Students – Includes hourly student employees who are not eligible for benefits (rate consistsprimarily of required Medicare, workers compensation and unemployment contributions). Thisrate is also applied to additional pay that is not eligible compensation for retirementcontributions.Graduate Associates – Includes graduate teaching, research and administrative associateseligible for an 85% employer subsidy on student health insurance coverage (full-time studentshave the option to choose to be exempt from retirement contributions, and most choose to beexempt). Tuition benefits are provided to graduate associates through separate feeauthorization charges to the departments.5

The Ohio State UniversityTrends in Actual Benefit CostsFY2016 - FY2020FY2017FY2016STRSOPERSMedicareGroup LifeDisabilityUnemployment CompWorkers Comp-UNIV/OSPWorkers Comp-Health SystemBenefits AdministrationGraduate Associate Health InsuranceMedical PlansAffordable Care Act FeesVisionDentalEmployee TuitionDependent TuitionTotalsBenefit Over (Under) Recoveries:Amounts Charged to DepartmentsActual CostsOver (Under) RecoveriesPrimaryCost DriverTotal CostSalary Salary Salary Salary Salary Salary Salary Salary Salary Salary 272,163Rate/Costper 11.67%9,6867953529689330Total 5,792FY2018Rate/Costper 10.00%8,7054846459710314Total ,301FY2020FY2019Rate/Costper 10.56%8,718457457719316Total ,633Rate/Costper 11.16%8,621557461763312Total CostRate/Costper 04%0.17%0.49%0.23%10.93%9,4245283588123196

The Ohio State UniversityTrends in General University Composite Benefit Rates% of 60.0%Salary50.0%40.0%Faculty30.0%Unclassified (A&P)Classified Civil ServiceSpecialsStudent20.0%Post Doc FellowsGraduate Associates10.0%0.0%2012 (2%) 2013 (3%) 2014 (2%) 2015 (2%) 2016 (2%) 2017 (2%) 2018 (2%)2019(2.5%)2020(2.5%)2021 (0%)Year (Salary Guideline)Notes on Trends in Benefits Rates: Rate increases in 2012 through 2016 relate primarily to medical costs, which were increasing at higher rates than Faculty, Unclassified and CCSsalaries. Decreases in the 2017 and 2018 rates reflect reductions in projected medical costs. Unclassified and CCS rates were combined in single Combined Staff rate in 2018-2019 salary year to simplify the rate structure and to facilitateclassification and compensation redesign.7

Cash Balances at 783,43026,800,000Medical Plan Reserve15,000,00015,000,000-ACA/Pandemic 001,328,762 One month estimatedVision1,393,405416,000977,405 One month estimatedWorkers 3,823,153 One to two months estimatedexpenses based on historicaltrend103,983,430 6/30/20 IBNR calculated byexternal actuarial consultantfor year end financials.Medical and ACA reserves, intotal, are based on one monthof average total claims, perexternal benefit consultant.expenses based on historicaltrend.expenses based on historicaltrend.(826,740) Current portion of 6/30/20IBNR calculated by externalactuarial consultant.(881,590) Estimated claims liability(17,060,403)101,344,017* Actual cash is negative primarily due to the timing of posting of employee and dependent fee authorizations (charges to the benefit funds forSpring semester occur up front, and the cash in the funds returns to around 0 by the end of the fiscal year).Targets for Benefit Cash Balances: Benefit rate calculations are tied into an analysis of benefit cash balances. The absolute minimum/floor for benefit cash balances is an amount equal to the full-accrualliabilities for each component of the benefit rate. At December 31, 2020, the University’s benefit plans had cash balances of 203 million, which isapproximately 101 million higher than our target cash balances.8

Additional Information on Medical Costs:Additional detail on university medical plan costs for FY2019 and FY2020 are provided below:FY19 ActualMedical Plans Detail:Claims, net of employee premiumsOSU Health Plan (including Care Coordination, Health Coaching, etc.)University Health ConnectionEquifax (ACA Administration)OPPOC (Network Access)Impact (Employee Asst Provider)Truven (Informed Enrollment)Trustmark - formerly NGS (claims processing)FY20 Actual 3,291 ,138Total Medical Costs 269,325,989 305,920,922Medical Costs per FTE* 8,621 9,424ESI (pharmacy benefit manager)Global Care (out-of state claims and medical evacuation)Hewitt (Benefits consulting)MindsOn (YP4H Communications Consultant)Alight (Dependent Certification)TASC (HRA Admin)HRA paymentsVirgin Pulse (YP4H Fees)Virgin Pulse (YP4H Incentives)Design Agency (OE Design)Mercer (Medical IBNR)YP4H (Events, Supplies, etc)Other medical admin costs* Increase in medical costs per FTE relate primarily to higher medical claims in Q1-Q3 of FY2020.9

Additional Information on Benefits Administration Costs:The composite benefit rates provide funding for certain salary, benefit, IT system and purchased servicescosts that are related to the provision of University employee benefit programs. Salaries, benefits, ITcosts and other general expenses are allocated broadly to all rate groups based on salary dollars. Actualbenefits administration costs are summarized below:FY19 ActualBenefits Administration Detail:SalariesBenefits ,00015,51086,94487,243 25461,467132,530 7,164,191 6,902,132HR System & Ben AdminAdoptionRetirement Plan Fees to IRSAppligent (Accessibility Services)Design Agency (Forms Design)Hewitt (Retirement Consulting)Talx (EE verification)Legal Fees (OLA)Other ExpensesTotalFY20 Actual10

The Ohio State UniversityOffice of Human ResourcesBenefit Pool Salaries with out benefitsSalary ExpenseFY18Customer Service:Main point of contact for HR business partners, faculty and staff, and job seekers for a variety of HR-related questions, includingall OSU faculty/staff benefit plans, Your Plan for Health (YP4H), employment, and human resources policies.FY19FY20FY21 EstFY18 FTEFY19 FTEFY20 FTEEst FY21 FTE 402,379 391,283 418,101 437,3179.48.58.99.0 221,304 255,314 260,884 275,8904.45.15.05.0 544,818 617,386 667,932 648,24310.811.812.011.5 1,122,605 1,152,386 1,189,098 1,208,38319.018.818.318.0 89,580 101,889 104,353 104,7791.82.02.02.0 91,879 94,701 95,967 210,1991.01.01.03.0 252,741 256,359 256,783 270,6044.04.04.04.0Benefit Communications Support :Provides content design and development for benefit-related print and electronic media, including forms, new hire and openenrollment materials, plan documents and summary descriptions, ads, articles, and presentation materials. 100,206 105,112 107,277 1.01.01.00.0Benefit Legal Support:Provides legal consultation and guidance for benefit and tax-related compliance issues. 187,094 296,817 245,381 105,0001.01.81.40.6 193,399 197,235 202,947 202,7603.03.03.03.0Benefit Administration 1 :Responsible for design, implementation, and management of all University benefit programs, including budget and cost analysis,vendor selection and management, project management, communication and compliance. Provides leadership for Benefitsstaffing, development and performance management. Liaison to University leadership and constituencies on all benefit issues andinitiatives. Also includes administrative support for entire Benefits Dept. 879,654 806,756 709,125 596,2157.66.85.85.2Students:Provides clerical, data entry and administrative support to Benefit Processing staff. 5,687 0.50.50.10.0 4,091,346 63.464.362.561.2Health & Welfare 1:Provide for the accurate administration of the university health & welfare benefit programs, which include medical, dental andvision, tuition assistance, life insurance and short-term disability; includes ensuring compliance with federal and state regulationsand university policy.Retirement:Provide for the accurate administration of the university retirement programs, which include Ohio Pubic Retirement (OPERS), &State Teachers Retirement (STRS) Systems, Supplemental Retirement Accounts (SRA), Alternative Retirement Accounts (ARP) andthe Retirement Continuation Plans (RCP); includes ensuring compliance with federal and state regulations and university policy.Integrated Disability 3 :Assists faculty and staff with applying for disability and workers’ compensation benefits, coordinating leaves and providingconsultation services for short-term disability, long-term disability, Workers’ Compensation, transitional work services, remain atwork services, physical therapy services, job development services, OPERS/STRS disability retirement, Unemploymentcompensation, and Classified Civil Service (CCS) disability separations.Benefit Consultants 1 :Conduct new employee benefit orientations; open enrollment forums; individual faculty & staff benefit consultations; preemployment and recruitment benefit consultations & other benefit-related departmental presentations by request. Resolvebenefit appeals and escalated customer service issues.Benefit Technical Support 2 :Provides direct support to the Benefits team, including setup, maintenance and administration of the PeopleSoft BenefitsAdministration module, including eBenefits. Researches and provides resolution for issues through training, communication orthrough system solutions. Provides business analysis and technical project management for benefit initiatives. Conducts regulardata quality audits to identify issues and determine ways to improve the data accuracy and process efficiencies.Benefits Personnel on Workday :Provides support to the completion of the transition of the HR system from PeopleSoft to Workday. Assists in the design of theBenefit processes in Workday. Assists in the determination of the reports necessary for Benefits staff to complete work thatincludes data entry, processing, and payment of vendors.YP4H:Responsible for the successful development and execution of all engagement and communication strategies to support YP4H.Manages vendor relationships that provide YP4H services. Participates in the strategic planning process to continue evolvingYP4H and measure the effectiveness of current YP4H programs. Provides content for and manages the YP4H website, includingincentive program administration. Manages the development and execution of YP4H events and social media.TOTAL- 1,628 4,275,237 4,259,474 -4,059,39011

Composite Benefit Rates Administrative Position Review ProcessBackgroundThe Ohio State University (OSU) offers a comprehensive benefit package to meet its employee’s needs.The comprehensive benefit package is evaluated annually and associated costs are reviewed. These costsfor benefits provided are largely subsidized by the university, with employees also paying contributions tocover the cost of benefits not paid by the employer.On an annual basis, the benefit costs paid by the employee and subsidized by OSU are reviewed. Theportion that is subsidized by OSU is funded through utilizing composite rates that are charged to each collegeand units against their payroll dollars.The composite benefit rates are reviewed and updated on an annual basis through the fiscal budgetingprocess. As a part of that review process, positions for staff who are charged against the benefit funds arereviewed for appropriateness so that their cost can be included in the composite rate calculation.This annual position review process was created collaboratively between the Office of Human Resources andBusiness & Finance. The purpose is to ensure that only appropriate expenses are charged to benefit fundsbased on their direct correlation to administering the university’s benefit plan offerings.ProcessThe process for reviewing positions charged against the benefit funds consists of: Identifying benefit staff positions that relate to day-to-day benefit administration operations andcomprise over 80% of the employee’s job responsibilities. Identifying leadership positions that lend their oversight and strategic guidance to the planestablishment, governance review process, and President’s Cabinet and Board of Trustee updates. Compiling the positions, FTE, and salaries identified through the above steps and comparing to priorfiscal year. Meet and review compiled data and historical trends and provide information, as requested, torespond to any variances in the year over year comparisons.NOTE: In October 2019, Senate Fiscal recommended approval of three additional benefits administrationpositions to support retirement compliance and the Workday and ServiceNow implementations. Asignificant portion of the additional costs will be offset by the vacant AVP position. Total estimated FTE forFY2021 is 61.2 (down 1.3 FTE from prior year).12

NOTE: The subcommittee considered three scenarios for accelerating the return of surplus benefit funds to colleges and VP units.Under Scenario 1, the 2021-2022 rates would be reduced to return 32 million, with an accompanying cash transfer to return anadditional 24 million. Under Scenario 2, the 2021-2022 rates would be reduced to return 20 million, with an accompanying cashtransfer to return an additional 36 million. Under Scenario 3, the 2021-2022 rates would be set as calculated (no reduction in rates),with an accompanying cash transfer to return 56 million. The subcommittee recommended Scenario 2.The Ohio State UniversitySummary of Current and Projected Benefit Ratesthrough Benefit Year Ending August 31, 20252020-2021Current Rates*2021-2022 Scenario 1Return 32Mvia 2021-2022Rates and 24Mvia Cash Transfers2021-2022 Scenario 2Return 20Mvia 2021-2022Rates and 36Mvia Cash Transfers2021-2022 Scenario 32021-2022 Ratesas Calculated;Return 56Mvia Cash Transfers2022-2023Projected Rates**2023-2024Projected Rates**2024-2025Projected Rates**General UniversityFacultyCombined StaffSpecialsStudentsGraduate 4.7%4.7%4.8%Health SystemFacultyCombined StaffSpecialsStudentsGraduate %11.6%Faculty Group PracticeClinical Appointments (excl. retirement)4.3%4.5%4.5%4.6%* Current benefit rates are reduced to return surplus benefits cash to units.** Preliminary estimates, based on 2% AMCP and 4.5% medical trend. These assumptions will be updated in future years' rate calculations based on actualmedical cost experience and AMCP guidance.13

The Ohio State UniversitySummary Projection of Cash Surplus (Deficit)through Benefit Year Ending August 31, 20252021-2022 Scenario 12021-2022 Scenario 22021-2022 Scenario 3Return 32MReturn 20M2021-2022 Ratesvia 2021-2022via 2021-2022as Calculated;Rates and 24MRates and 36MReturn 56Mvia Cash Transfersvia Cash Transfersvia Cash TransfersTarget vs Actual Surplus at 12/31/2020101,344,017101,344,017101,344,017Cash to be returned through current 2020-2021 composite 00)(7,000,000)Projected Target vs Actual Surplus at 8/31/202214,344,01714,344,01714,344,017Cash to be returned to contributing units via fund transfersCash to be returned to faculty/staff via premium reductions 00)(7,000,000)(7,000,000)Projected Target vs Actual Surplus at 8/31/2021Cash to be returned through proposed 2021-2022 composite ratesCash to be returned to contributing units via fund transfersCash to be returned to faculty/staff via premium reductions (CY2022)*Projected Target vs Actual Surplus at 8/31/2023344,017344,017344,017Projected Target vs Actual Surplus at 8/31/2024344,017344,017344,017Projected Target vs Actual Surplus at 8/31/2025344,017344,017344,017* Scenarios reflect return of 80% of medical-related surplus to the units and 20% to faculty/staff, consistent with cost-sharing assumptions used to set faculty/staff medical premiums.14

The Ohio State UniversityProposed Return of Benefit Surplus via Cash Transfersby College/VP UnitGive Back 24 MArts and SciencesDentistryNursingOptometryPharmacyPublic HealthVeterinary MedicineFisher College of BusinessEducation and Human EcologyEngineeringFAESMoritz College of LawGlenn College of Public AffairsSocial WorkLima CampusMansfield CampusMarion CampusNewark CampusOffice of Academic AffairsAdministration and PlanningAthleticsBoard of TrusteesBusiness AdvancementBusiness and FinanceGovernment AffairsHuman ResourcesLegal AffairsPresidentStudent LifeUniversity AdvancementOSU Medical centerMedicineHealth SciencesHealth Sciences 6,278335,8309,327,3332,004,833560,6391,621,908 24,000,000 36 M 56 784,45236,000,000 56,000,000Proposed cash returned to units from Benefits over collectionFY2020 benefits expenses per unit used for cash allocation15

The Ohio State UniversityAdditional Information on Medical Trend Rate AssumptionsUpdated February 8, 2021Gross medical and Rx claims for the first six months of FY2021 were flat compared to the first sixmonths of FY2020 (approximately 198 million). However, the July and August 2020 medical claimswere unusually low, reflecting the suspension of elective surgeries due to COVID. If we use July2019 and August 2019 figures to normalize the YTD FY2021 claims figures, the total Fiscal YTDclaims trend would be approximately 3%.The Office of Human Resources works with its actuarial consultants (Aon) to develop medical and Rxtrend rate assumptions which incorporate both industry-wide and OSU-specific factors. Per Aon, the2020 medical claims data are unreliable for future projections. For budgeting, Aon recommendstrending 2019 medical data forward to 2021. For Rx, it is more reasonable to base projections on2020 claims data because Rx claims were not significantly impacted by COVID.Aon Recommended Medical Trend Rates for OSU:The following summary of OSU-specific trends reflects provider rate increases that were approvedlast year by the OSU Health Plan board. The provider rate increases for 2021-2023 containguaranteed increases, as well as the opportunity to earn additional increases by meeting establishedquality metrics.Period2019 – 20202020 – 20212021 – 2022Medical Trend(apply to preCOVID claimsexperience)4.0%5.3%4.9%Rx Trend(apply to 2020 claimsexperience)13.2%13.0%13.0% (assume sameas prior year)Total (Blended)Medical Rx Trend5.8%6.8%6.5%Similar to last year, when Aon was recommending a 6% trend assumption, we are reducing theirrecommended trend rate of 6.5% down to 4.5% for our benefit rate calculations. This, in addition tothe proposed return of funds to the units and faculty/staff, is intended to reduce the surplus cash.16

Primary FY20 Total Actual Rate/ FY21 Total Projected Rate/ FY22 Total Projected Rate/ Cost Driver Actual Cost Cost per FTE Projected Cost Cost per FTE Projected Cost Cost per FTE Notes STRS Salary 116

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