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HomeMy WebLinkAboutResolution - 2014-R0387 - Renewal Of Stop Loss Coverage Policy - Blue Cross Blue Shield - 11/20/2014Resolution No. 2014-RO387 Item No. 6.14 November 20, 2014 RESOLUTION BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK: THAT the Mayor of the City of Lubbock is hereby authorized and directed to execute for and on behalf of the City of Lubbock, an Application for renewal of a Stop Loss Coverage Policy, by and between the City of Lubbock and Blue Cross Blue Shield of Texas, and related documents. Said Application is attached hereto and incorporated in this resolution as if fully set forth herein and shall be included in the minutes of the City Council. THAT the City Manager may execute any routine documents and forms associated with said coverage. Passed by the City Council on November 20, 2014 GLE .R RTSON, MAYOR ATTEST: Reber aG�arza, City Secretary APPROVED AS TOC TENT: Leisa Hutcheson Director of Human Resources and Risk Management APPROVED AS TO FORM: gs:ccdocs/RES.Risk Mgmt-Application-Slop Loss Coverage Policy October 31, 2014 Resolution No. 2014-RO387 BlueCross BlueShield of Texas APPLICATION FOR STOP LOSS COVERAGE Employer Group Name: City of Lubbock Employer Group Address: 1625 13th Street City: Lubbock State of Situs _TX Zip Code: 79401 Account Number: 010097 Employer Group Number(s): 010097, 106837 Effective Date of Policy 10/01/2014 Policy Period: These specifications are for the Policy Period commencing on 0 1/0 1/15 and ending on 12/31/15 The specifications below shall become effective on the first day of the Policy Period specified above and shall continue in full force and effect until the earliest of the following dates: (1) The last day of the Policy Period; (2) The date the Policy terminates; or (3) The date this Application for Stop Loss Coverage (herein called the "Application") is superseded in whole or in part by a later executed Application. A. Aggregate Stop Loss Insurance: ❑ Yes ® No If yes, complete items 1 through 9 below. 1. ❑ New Coverage ❑ Renewal of Existing Coverage 2. Stop Loss Coverage Period: ❑ New Coverage (Select one from below): ❑ Standard: Claims incurred and paid during the Policy Period. ❑ "Run-in" included: Claims incurred on or after and paid during the Policy Period. "Run-in" includes claims paid by Policyholder's prior claim administrator: Yes ❑ No ❑ If yes, such claims must be reported by the Policyholder to the Company (Blue Cross and Blue Shield of Texas, a Division of Health Care Service Corporation, a Mutual Legal Reserve Company) within 12 months of the Policy Effective Date and paid by the Policyholder's prior claim administrator within 6 months after the Policy Effective Date. ❑ Renewal of Existing Coverage: Claims incurred on or after the original Effective Date of Policy and paid during the Policy Period. 3. Aggregate Stop Loss Insurance shall apply to: ❑ Medical Claims ❑ Outpatient Prescription Drug Claims ❑ Dental Claims ❑ Other (please specify): A Division of Health Care Service Corporation, a Mutual Legal Reserve Company an Independent Licensee of the Blue Cross and Blue Shield Association TXStopLossApp-11110 4. Average Claim Value: per Employee Attachment Factor: % of the Average Claim Value 5. Aggregate Claim Liability and Run -Off Claim Liability Factors a. Employer's Claim Liability for each Policy Period shall be the sum of the Monthly amounts obtained by multiplying the number of Coverage Units for each Month by the following factors: $ for each Employee Coverage Unit $ for each Employee/Family Coverage Unit Please use the continuous text field directly below for any other structure (leaving the fields above blank). Note: you can use the "return" key to create additional rows, if needed: b. Employer's Run -Off Claim Liability shall be calculated by multiplying the sum average of all Coverage Units during each of the three calendar Months immediately preceding termination by the factors shown below. Settlement for the final accounting period will be described in the section of the Policy entitled SETTLEMENTS, Run -Off Period subsection of the Policy. $ for each Employee Coverage Unit $ for each Employee/Family Coverage Unit Please use the continuous text field directly below for any other structure (leaving the fields above blank). Note: you can use the "return" key to create additional rows, if needed: 6. CAP Arrangement ❑ Yes ❑ No 7. Aggregate Stop Loss Claims a. The amount of Paid Claims during the current Policy Period, less: i. Individual (Specific) Stop Loss Claims ii. Any claims in excess of the Individual (Specific) Stop Loss Claims per Covered Person per Lifetime Maximum iii. Any claims in excess of the Individual (Specific) Stop Loss Claims maximum Point of Attachment that exceeds the Aggregate Point of Attachment. The Aggregate Point of Attachment shall equal the sum of the Employer's Claim Liability amounts calculated Monthly as described in Item 5.a. above for the indicated Policy Period. b. In the event of termination at the end of a Policy Period, the Final Settlement Aggregate Point of Attachment shall equal the sum of the Employer's Claim Liability amount for the Final Policy Period and the Employer's Run -Off Claim Liability calculated as described in item 5.b. above. However, for the indicated Policy Period the minimum Aggregate Point of Attachment shall be $ c. Aggregate Stop Loss Claims shall not exceed a lifetime maximum of for the indicated Policy Period. 8. Premium (Select one): ❑ Annual Premium (Due on the first day of the Policy Period): $ ❑ Monthly Premium shall be equal to the amounts obtained by multiplying the number of Coverage Units for a particular Month by $ for each Employee Coverage Unit $ for each Employee/Family Coverage Unit TXStopLossApp-11110 2 Please use the continuous text field directly below for any other structure (leaving the fields above blank). Note: you can use the "return" key to create additional rows, if needed: 9. The premium is based upon a current membership of Individual Coverage Units and Family Coverage Units. B. Individual (Specific) Stop Loss Insurance: ® Yes ❑ No If yes, complete items 1 through 6 below. 1. ❑ New Coverage ® Renewal of Existing Coverage 2. Stop Loss Coverage Period: ❑ New Coverage (Select one from below): ❑ Standard: Claims incurred and paid during the Policy Period. ❑ "Run-in" included: Claims incurred on or after and paid during the Policy Period "Run-in" includes claims paid by Policyholder's prior claim administrator: Yes ❑ No ❑ If yes, such claims must be reported by the Policyholder to the Company (Blue Cross and Blue Shield of Texas, a Division of Health Care Service Corporation, a Mutual Legal Reserve Company) within months of the Policy Effective Date and paid by the Policyholder's prior claim administrator within months after the Policy Effective Date. ® Renewal of Existing Coverage: Claims incurred on or after the original Effective Date of Policy and paid during the Policy Period. 3. Individual (Specific) Stop Loss Insurance shall apply to: ® Medical Claims ® Outpatient Prescription Drug Claims ❑ Dental Claims ❑ Vision Claims ❑ Other (please specify): 4. Individual (Specific) Stop Loss Claims a. For NA -who is identified by the health identification (ID) number NA, the amount of Paid Claims during the current Policy Period in excess of the Individual Point of Attachment of $NA. Such amount shall apply for the Policy Period. b. For each other Covered Person: The amount of Paid Claims during the current Policy Period in excess of the Individual Point of Attachment of $350,000 per Covered Person but not to exceed a maximum Point of Attachment of $ Unlimited per Policy Period. Paid Claims in excess of the maximum point of attachment shall not be eligible to satisfy the Aggregate Point of Attachment. Such amount shall apply for the Policy Period. c. Covered Person per Lifetime Maximum: The Individual (Specific) Stop Loss Claims shall not exceed Unlimited per Covered Person per Lifetime. Paid Claims in excess of the Covered Person per Lifetime Maximum shall not be eligible to satisfy the Aggregate Point of Attachment. Point of Attachment ® Includes Claim Administrator's Provider Access Fee ❑ Excludes Claim Administrator's Provider Access Fee TXStopLossApp-11110 3 5. Premium (select one): ❑ Annual Premium (Due on the first day of the Policy Period): $_ ® Monthly Premium shall be equal to the amounts obtained by multiplying the number of Coverage Units for a particular Month by $ for each Employee Coverage Unit $ for each Employee/Family Coverage Unit Please use the continuous text field directly below for any other structure (leaving the fields above blank) Note you can use the "return"key to create additional rows, if needed. 120.05 Composite 6. The premium is based upon a current membership of 1178 Individual Coverage Units and 1566 Family Coverage Units. Additional Provisions: 12115 Stop Loss Policy - Claims incurred Ol /01 /2015-12/31 /2015 and paid 01 /01/2015-03/31/2016. Premium is based on 2,744 enrolled. The undersigned person represents that he/she is authorized and responsible for purchasing stop loss coverage on behalf of the Employer Group. It is understood that the actual terms and conditions of coverage are those contained in this Application the Stop Loss Coverage Policy into which this Application shall be incorporated at the time of acceptance by Blue Cross and Blue Shield of Texas, a Division of Health Care Service Corporation, a Mutual Legal Reserve Company ("HCSC"). Upon acceptance, HCSC shall issue a Slop Loss Coverage Policy to the Employer Group. Upon acceptance of this Application and issuance of the Stop Loss Coverage Policy, the Employer Group shall be referred to as the "Policyholder." / Tuve Lawhom ✓/,/� Sales Representative Signa4 re of Avfhorized Purchaser Benjamin Young AAn' 4-( Name of Underwriter Title of A thorized Purchaser November 20, 2014 Date INTERNAL USE ONLY I Date Application approved by Underwriting. TXStopLossApp-11/10 ATTEST: nn Rebec a Garza, City Secretary _ APPR ED 7'0 CONTENT: Leisa Hutcheson Director of Human Resources and Risk Management APPROVED AS TO FORM; h hite, Fir ssistant City Attorney City Of Lubbock ASO Projection January 1, 2015 - December 31, 2015 City of Lubbock #10097 ASO 2015 Medical Renewal - With Rx -12115 Stop Loss STOP LOSS Please refer to the ACA Disclaimer regarding benefits and final pricing Mature PPO` Employetts CustomerTotal PCPM `. :TOTAL _CPM _ , TATA - Projected Enrollment 2,744 32,928 2,744 32,928 Individual Stop Loss Attachment Point $350,000 $350,000 $350,000 $350,000 Composite Individual Stop Loss Premium* $20.05 $660,206 $20.05 $660,206 E/O E/F Individual SL Premium* $ 10.81 $ 27.00 *BCBSTX does not offer stand along stop loss policies. If our medical administration is not also elected, we withdraw our stop loss quote. Subject to and contingent upon conditions and caveats outlined In attached addendum. Division of Health Care Service Corporation, a Mutual Legal Reserve Company, an Independent Licensee of the Blue Cross and Blue Shield Association M i l l i m a n '1120Soaltl 101-sveet 81ll, Sidle 400 Chu., Adnilriminuion Omaaa, NE 66124 30"6 USA R Relates Tel x1 402 393 9400 I s - Fax 4023846776 Organ Tanaplant Fee milllman e0m September 16, 2014 Mr. Travis Sartain Partner D11 MT 8144 Walnut Hill Lane Dallas, TX 75231 Re: City of Lubbock Renewal Evaluation for the 2015 Plan Year Dear Mr. Sartain: At your request, Millintan, Inc. (Milkman) has completed an evaluation of City of Lubbock's 2015 renewals. This letter includes dre executive summary, detailed analysis, methodology, reliance, and limitations of our findings. Executive Summary City of Lubbock currently offers its eligible employees various medical, dental, life, disability, and other n'pes of coverage. You engaged Milliman to evaluate the 2015 plan year Qanuary 1, 2015- Dccember 31, 2015) medical, dental, and vision renewals proposed by the insurance carriers. Our evaluation of the carriers' proposals is shown in the table below: %I"d"ol (Self -Insured) Claim.CostKA1 81ll, Chu., Adnilriminuion 3,(I". 30"6 %,, 3.11 R Relates I s - Organ Tanaplant Fee 0.0 0.0% ill"" Individual Stop -Leas 303,, 30.2% i.UTL ACA Face ._ .,'-.6_'1. Clxuns ce a24.''- e2 t 21 ' n Claim Adut nistnuinn 0.0"�b .1Denna1 1 111,7 L:3 ]'o IA2F'n OI6ua In Pnndol Cities WollOwide Milliman September 16, 2014 We estimate that self-insured annual claims and expenses for the 2015 plan year will be approximately: • $29.06 million for medical and prescription drugs based on current enrollment levels of 2,743 employees and a projected premium of $882.81 per employee per month (PEPM); • $1.33 million for dental based on current enrollment levels of 2,615 employees and a projected premium of $42.45 PEPM. However, we recommend that the City of Lubbock continue to budget at $54.74 PEPM for an annual budget of $1.72 million. See Attachments #1-3 for more details. We will use these figures in our projection of budgets for the upcoming plan year. Note that these figures also depend on current plan designs, claims experience that was available to us, and proposed expenses. If enrollment levels, plan designs, vendors, or locations should change dramatically, this number should be updated with the new information. Milliman Detailed Analysis L Renewal Evaluation — Medical & Prescription Drugs (self-insured) Pmjeded Change in Premium - Claims ei F. ,pen.res September 16, 2014 Attachment #4 shows our calculation of estimated claims costs and expenses for the Blue Cross Blue Shield of Texas (BCBS of 1N medical and prescription drug plans. Using the carrier's proposed increases to expenses listed in the Executive Summary above and shown in Attachment #2, we estimate that City of Lubbock's claims and expenses will be $882.81 PEPM which is 7.8% more than current premiums. Based on current enrollment, this amounts to $29.06 million in annual premium. If claims do not trend as much as our estimate or City of Lubbock is able to reduce expenses, then this amount could be lower. Expenses - Administralion Fees BCBS of 11 and other vendors perform various services for the efficient administration and financial stability of the plan. As referenced earlier, Attachment #2 shows a summary of the current and proposed fees for 2015 with our assessment. The City of Lubbock is in the second year of a four year rate agreement with BCBS of TX. Within that agreement BCBS of TX has proposed an increase of 4.1% including prescription drug rebates. Since this increase has already been negotiated and is within the 3-5°% increase we typically see, we recommend accepting this proposal. Additionally, AIG is proposing a 0.0% increase to Organ Transplant fees. Since is lower than the 3- 5% increase we typically see, we recommend accepting this proposal. Expenses — Indhidual Slop -Doss Pirnihims Attachments #5-7 show our analysis of the risks of large claims and stop -loss coverage. Details of the risk associated with various levels of individual stop -loss can be found in Attachment #5 and are summarized in the table below: Individual Stop- Probability of a Claim Number of Loss Deductible over the Deductible Members $400,000 0.03% 1.7 $375,000 0.04% 2.0 $350,000 0.04% 2.3 $325,000 0.05% 2.8 Additionally, Attachment #6 shows expected stop -loss reimbursements at various levels of individual stop -loss coverage. Note that as the individual deductible increases, the expected 'r' :. , M i l l i man September 16, 2014 reimbursements decrease. Since the current insurance carrier has provided preliminary quotes for various levels of stop -loss, we have compared the additional premium to the calculated additional liability using our proprietary pricing models. Generally, the guideline is that the appropriate deductible would be one where the additional claims liability is minimized compared to the corresponding premium savings. In this case, at all of the higher deductibles, we have calculated that the expected additional claims liability will be less than the corresponding premium savings. Attachment #6 also shows the potential variance in reimbursements and corresponding net savings. Attachment #7 compares recent years' paid stop -loss premiums to reimbursements received and calculates a loss ratio over the time period. The combined loss ratio since 2011 has been 3.5%. Stop -loss carriers typically target paid loss ratios between 70% and 80% for groups of this size. The stop -loss carrier may wish to base the proposed premium more heavily on their risk pool and less on City of Lubbock's actual experience. City of Lubbock should take this into account when considering increasing the deductible level with this carrier or another one. BCBS of "IX has proposed a 30.2% increase to the current individual stop -loss premium levels. We believe this increase is much too high given the group's low historical loss ratio. Therefore, we consider further negations before accepting this proposal. In this calculation, we have used the proposed individual stop -loss premium rates from BCBS of Tl with the current deductible. However, we recommend the City of Lubbock to continue considering higher deductibles of $375,000 or $400,000 should revised stop -loss quotes become available. Expenses — Aggregate Stop -Loss Premiums Self-insured employers may also purchase aggregate stop -loss coverage to protect against aggregate claim fluctuation. Groups with fewer employees will generally have a lower tolerance for risk than groups of a larger size. Typically, for a group this size, the probability of an aggregate reimbursement occurring is insignificant. The following table highlights the inherent variability of aggregate medical claims. The "No Deductible" and current ISL deductible scenarios are displayed in Attachments #8-9. Individual Stop- Loss Deductible ProbabilityofAggregate Claims Exceeding 105% of Expected 115% of Expected 125% of Expected No Deductible 17.3% 0.7% —0.0% $400,000 14.7% 0.2% —0.0% $375,000 14.4% 0.2% —0.0% $350,000 14.3% 0.2% —0.0% $325,000 13.9% 0.1% —0.0( e Milliman September 16, 2014 To assess the aggregate stop -loss risk, we performed a Monte Carlo simulation on the current enrollment. The spread of expected claims without and with individual stop -loss is shown in these attachments. The vertical axis shows the probability of exceeding a certain level of expected claims. The horizontal axis shows a range as a percent of expected average claims. Assuming that City of Lubbock's 2,743 enrollees in the census data correspond to 5,470 covered lives, we simulated 10,000 scenarios, or 10,000 years of claims experience. The results of our Monte Carlo analysis indicate that, with no individual stop -loss as displayed in Attachment #S, there is a 0.7% probability that City of Lubbock will realize an aggregate claim total greater than 115% of the expected claims resulting from pure randomness. This probability drops to approximately 0.0% at a level of 125%. With individual stop -loss set at $350,000, as displayed in Attachment #9, the probability of aggregate claims greater than 115"/ of the expected claims drops to 0.2%, and the chance of having aggregate claims greater than 125% of the expected claims is approximately 0.0%. Note that this assumes that the attachment point is set correctly. We do not recommend aggregate stop -loss coverage for City of Lubbock. Tirnd Ana#sis - Claims Using a six-month rolling average, we performed a linear regression analysis of City of Lubbock's monthly paid claims and enrollment to calculate that the claims in the BCBS of '11 self-insured plans have been decreasing at an annualized rate of 0.3% for medical and increasing at an annualized rate of 11.2% for prescription drugs. The results are displayed in Attachments #10-11- Nationally, based on the Milliman Mid -Market Survey of employers, annual trend for medical and prescription drugs combined is approximately 5-10% for 2013 with expectations for 2014 at the same or slightly higher level. Regionally, trends are at the lower end of this range at 5.5%. Additionally, the 111illi»lan Aledical Index (AIA11), which examines the total cost to deliver healthcare, saw increases of 5.4% from 2013 to 2014. In order to mitigate variations due to the inherent variability in claims data on individual groups, we blended the calculated trends for City of Lubbock with national and regional averages as appropriate to arrive at the trend levels used in the budget calculations. Milliman September 16, 2014 2. Premium Equivalencies & Employer Subsidies Pmliminag Bndgeling — Pmininm Equivalencies for the 2015 Plan Year Attachment #12 contains our findings and recommendations for distributing the previously calculated total premium on a PEPM basis over the relevant plan options. Based on our actuarial cost model, Health Cost Guidelines, n.2012, the relative values of City of Lubbock's medical plan designs are 100.0% for the Active/COBRA plan, 148.4% for the Non -Medicare Retiree plan, and 72.6% for the Medicare Retiree plan. That is, the benefits provided by the Non -Medicare Retiree plan are worth about 48% more than the Active/COBRA plan's benefits. Additionally, tier pricing levels for a 4 -der plan should be 1.000 for EE Only, 2.133 for EE + Spouse, 1.668 for EE + Child(ren), and 2.962 for Family. That is, the cost of a spouse is expected to be about 13% greater than the cost of an employee. City of Lubbock's current plan pricing levels vary from these relativities and their tier factors vary from our expectation of the cost of coverage for each tier. For this analysis, we kept the current plan and tier pricing levels in place. However, moving to Milliman's relativities and then adjusting the employer subsidy for each plan and tier to meet City of Lubbock's subsidy level goal could help keep each plan funded properly should a large enrollment shift occur. Based on the factors above, we "spread" the premiums over the plan options and tiers to reflect the assumed variances, while maintaining the same average total premiums calculated in Attachment #4. Referring to Attachment #12, we arrive at the "CY 2015 Proposed" premiums. The variances between these and the current premiums are shown in the bottom rows of the attachment, and the total costs are shown in the far right column. F,mployer Subsidies and Employee Contrrbnlions At this time, we have assumed that City of Lubbock will keep the employer subsidy for 2015 at the same percent as it is currently. As a result, City of Lubbock's portion of total medical costs is remaining flat at 73.4% of the total cost. Please refer to Attachment #13 for details. Milliman September 16, 2014 3. Renewal Evaluation —Dental (self-insured) Projected Change in Pn'milan — Claims 6 Expenses Attachment #14 shows our calculation of estimated claims costs and expenses for the BCBS of'rx DPPO. Using proposed expenses, we estimate that City of Lubbock's claims and expenses will be $42.45 PEPM which is 22.5% less than current premiums. Based on current enrollment, this amounts to $1.33 million in annual premium. However, we recommend that the City of Lubbock continue to budget at $42.45 PEPM for an annual budget of $1.72 million. If claims do not trend as much as our estimate or City of Lubbock is able to reduce expenses, then this amount could be lower. Expenses - Administration dr Otber.Fees BCBS of Thi has proposed a 0.0% increase to claims administration fees. This is very favorable and we recommend accepting the proposal. Trend Analysis - Claims Using a six-month rolling average, we performed a linear regression analysis of City of Lubbock's monthly paid claims and enrollment to calculate that the claims in the BCBS of Tl self-insured plans have been decreasing at an annualized rate of 1.7%. The results are displayed in Attachment #15. Nationally, based on the Alilliman Alid-Alarket Srnvey of employers, annual trends are approximately 1-5% for 2013 with expectations for 2014 at the same or slightly lower level. Regionally, annual trend has been lower at approximately 0.0%. In order to mitigate variations due to the inherent variability in claims data on individual groups, we blended the calculated trends for City of Lubbock with national and regional averages as appropriate to arrive at the trend levels used in the budget calculations. 1"tr minary Budgeting — Premium Egnh alenties for the 2015 Plan Year Attachment #16 contains our findings and recommendations for distributing the previously calculated total premium on a PEPM basis over the relevant tier options. Tier pricing levels for a 4 - tier plan should be 1.000 for EE Only, 2.043 for EE + Spouse, 2.302 for El- + Child(ren), and 3.656 for Family. This indicates that, on average, children in a family unit incur more claims than a spouse incurs. City of Lubbock's current tier factors vary from our expectation of the cost of coverage for each tier. For this analysis, however, we kept the current tier pricing levels in place. However, moving to Milliman's relativities and then adjusting the employer subsidy for each plan and tier to meet City of Lubbock's subsidy level goal could help keep each plan funded properly should a large enrollment shift occur. • Milliman September 16, 2014 Based on the factors above, we "spread" the premiums over the tiers to reflect the assumed variances, while maintaining the same average total premiums calculated in Attachment #14. Referring to Attachment #16, we arrive at the "CY 2015 Proposed" premiums. The variances between these and the current premiums are shown in the bottom rows of the attachment, and the total costs are shown in the far right column. Employer Subjidiej and Employee Contributions At this time, we have assumed that City of Lubbock will keep the employer subsidy for 2015 at the same percent as it is currently. As a result, City of Lubbock's portion of total dental costs is remaining flat at 74.2% of the total cost. Please refer to Attachment #17 for details. Milliman September 16, 2014 Assumptions and Methodology The steps we used to arrive at the results are outlined below: 1. We collected enrollment information from various vendors through NIFIBT. We assumed that those employees electing coverage would continue to elect that same coverage and that employees waiving coverage would continue to waive coverage. 2. Claims and expense information was also provided by various vendors through NIHBT. 3. Our expected claims range encompasses the current plan designs offered to employees. Should plan designs change, the Benefit Plan Design Factor should be updated accordingly. 4. We calculated trends using a regression analysis and blended those results with national averages where appropriate. S. For the specified plans, we calculated a manual rate on the group based on demographics and plan designs using our proprietary actuarial pricing model, Health Cort Guidelines, 11.2012. G. Using claims experience, the calculated manual rate where indicated, and assumed trend factors, we calculated a projected claims costs on a per employee per month basis. 7. We performed an analysis of aggregate claim variability to determine an appropriate level of individual stop -loss coverage. 8. Using plan pricing levels, tier pricing levels, and enrollment assumptions, we calculated premium equivalency rates by plan and coverage tier. 9. Using employer subsidy assumptions, we calculated employer subsidies and employee contributions by plan and coverage tier. Reliance and Limitations In performing our analysis for City of Lubbock, we relied on the data provided to us from various vendors through MHBT. We have not audited this data, but we performed a limited review for reasonableness and we found no material defects in the data used in this report. If the underlying data is inaccurate or incomplete, then the results of our review may be inaccurate or incomplete. Differences between our projections and actual amounts depend on the extent to which future experience conforms to the assumptions made for this analysis. It is likely that actual experience will not conform exactly to the assumptions used in this analysis. Actual amounts will differ from projected amounts to the extent that actual experience deviates from expected experience. Milliman September 16, 2014 This letter and its attachments have been prepared for the internal use of MHBT in their relationship with City of Lubbock and are only to be relied upon by these organizations. No portion may be provided to any other party without Milliman's prior written consent. lvhUiman does not intend to benefit any other recipient of this report, even if Milliman consents to the release of this report to that recipient. Please contact us if you have any questions. Sincerely, Jason E. Speer, F.S.A., M.A .A.A. Principal & Consulting Actuary -Z e. U.MW `^" Terry L. Bierman, A.S.A., M.A.A.A. Senior Actuarial Consultant Paul Penkc Benefits Consultant & Financial Analyst 10 Milliman hm.,l , Calendar Year 2015 Renewal Summary - City of Lubbock - Percent Amount CY 2014 CV 2015 Chance' Change' Renewal Enmllmenti Total Annual Employee Employer Total Annual Employee Employer Total Annual Total Annual EsSmated Data Volume I Pmmiuni ConGIO.r Subsltiv' I Premium° ConWF° SUFsidst Premiere I Premium Renewalr I Milliman's Financial Monitotlng Report (FMFV and IBNR calculation will Provide additional detail ce Mstonwl results. 2. See atMMed wlalation toradditlonal detail. 3. Rales to Milkman alUUments Renewal Evalua4on Summary Raport fwadtlllional detail on proposals, carriers and GVI results. 4, Milkman's Compmhensive Assessment o/Health Plans(CAHP) map willpmvitleb ntlmahiWin(ormationhom Milliman Mid-MaAet SvNey(MMMS). F'.. m: Wo aflesoN Mibnan Inc Z0..... WkErck Renewal EVLwticn a,,. ml.enmeli Milliman r Renewal Evaluation Summary - Medical - City of Lubbock - 1 Eodorants takon fmm the June 2014 FMR 2 Current Rates represent the premium sai ivabnclea Cesad on current dodderers Iron Ide densus Ob. 3. See abandon. dolot additional condition Mention dukWGan. 4. Rhine wkulaaons Inwtpoete, Meliman'a expo Cation of dears In caqu ddion with our projection of expenses. 5. Rggresslve and Conun'ative budgets are potentate for Ilushative pu poses and should not Ce taken as Mehmen'a recommended cudgeling levels Isseed n V Rule's Mamn.Im N, 16Utrot...W R—a FreN.4m n,m Aggressive BWgela I Conservative event, CY 2014 5043 CY 2015 Total MereP.,,.e-Insured $77731.301 E3Q1850B2 Percent lnueaSe Over Cunent 3% Mllllman, Mllllman Mllllman A430,9]6 Chanced' Exceeding Budget 75% 10% Claims 8 Clelma 8 Claims 8 Current Carrier Carrier Millimen Coverage Enrollmond Rates Total Annual Initial Rovisotl Projected Sasls Volume' PEPM s Coal Expanses Ex onse¢ Ex onsea Ex edetl Claims Cast (PEPM)° Em oeas 2743 S]4B.58 534,5)3]7 06 571 550550 Parcenl In.... Over Cumnl 8.09: a.n% e.0% Total Annual Cost Over Current $1,973.037 $1,973,037 $1,973,037 Claims AJministra0on lEorployea. 1 2,743 $41 del $1352.189 54231 54231 542.31 "d"'456Over Cu ... or Parcenl 3.0% 3.0°% 3.0% Tole/ Annual Co., over Current $40Aa7 $40,497 140,487 Rx ReOatea Em o 2)a3 ($/.. Paleem luded.. Over Cunenl Total Annual Coal Over Current $4,608 Salida Sg608 O an Transplant Fee EE Only 1 ]]7 $6 0a 5100.465 56 O6 56.08 EE eFamil 138a St460 5289323 51n 6o 514.80 StO J] 51092 $10.84 Tafel 2,749 510]2 5338.709 Paeonl Increase Ove, C., 0.0`6 0.0% 5.0% Total Annual Coat Over Cunenl $0 $a $18,989 Individual Ste Los Em o 2743 $1824 1 5600308 $23.75 c2875 $19.15 Percent hdraded, Ove, C= 30.2% u," 5.0% Total Annual Cast Over Curent $181,387 $181,367 $30,019 ACA Fees Educlayeas 2743 $101581 534]490 5769 $7 6,1 57.84 tludat PCOal a Tansmdnyflevounn[e Fee, Paddled lnnione Over Current (2re:,l ...z., (2704:1 Total Annual Coal Net Carron[ (Sa5,eyr, /$.11d") (Sa5,a701 Com ..N. Employea5 2.7431 Sale.gol 526,954.912 $862.81 "82.811 $878.73 Total Medical -S9lf-Insured 1 2,743 $26 .954.9121 $29,050,541 $29058,541 $20,924183 Percent/ncreaSe Over Current 7.8% L8% 7.3% Total Annual Cost Over Current 52,103,629 S2,103,529 $1,969,271 Premlum Reduction SO 1 Eodorants takon fmm the June 2014 FMR 2 Current Rates represent the premium sai ivabnclea Cesad on current dodderers Iron Ide densus Ob. 3. See abandon. dolot additional condition Mention dukWGan. 4. Rhine wkulaaons Inwtpoete, Meliman'a expo Cation of dears In caqu ddion with our projection of expenses. 5. Rggresslve and Conun'ative budgets are potentate for Ilushative pu poses and should not Ce taken as Mehmen'a recommended cudgeling levels Isseed n V Rule's Mamn.Im N, 16Utrot...W R—a FreN.4m n,m Aggressive BWgela I Conservative event, Campoelta PEPM 5043 $923 Total MereP.,,.e-Insured $77731.301 E3Q1850B2 Percent lnueaSe Over Cunent 3% 13% Told' Annual Cost Over Current $776.288 A430,9]6 Chanced' Exceeding Budget 75% 10% 1 Eodorants takon fmm the June 2014 FMR 2 Current Rates represent the premium sai ivabnclea Cesad on current dodderers Iron Ide densus Ob. 3. See abandon. dolot additional condition Mention dukWGan. 4. Rhine wkulaaons Inwtpoete, Meliman'a expo Cation of dears In caqu ddion with our projection of expenses. 5. Rggresslve and Conun'ative budgets are potentate for Ilushative pu poses and should not Ce taken as Mehmen'a recommended cudgeling levels Isseed n V Rule's Mamn.Im N, 16Utrot...W R—a FreN.4m n,m E Ana]vmru. Milliman Renewal Evaluation Summa - Dental — City of Lubbock — Carrier BCBSof TX 1. Enrollment Is taken from the June 2014 FMR 2. Cunent Ratesrepre ntt pmmiume ui lemies Wa onwme enrollment. 3. Sre.=1ur a ds for.6dNorel details on Milliman calculation. 4. Pndn9 calculations incoryorate Milliman's expectation of.aimsNconjuroson Win our projection of expenses. RepaMm PO 9I16Rnt4 Mint ire. 2015CR/d WYU'h Rensu'al EvYmmn. tlsm CV 2014 Cy 2015 Milliman Milliman Milliman Claims & Claims & Claims & Current Carrier Carrier Milliman Enrollment/ Rates Total Annual Initial Revised Projected Coverage Basis Volume' (PEPM)' Cost Expenses Expenses Expenses° Dental E Claims Csl(PEPM' JE.No,naes 1 2.61511 51.50 51.6 17,4111111] 83909 $39A91 39.09 Parse nt lnCrvbse Wer Cunent (Z4.2%) (I<3%) 12,2;) TOfdI AnnYdl Cost Over current (5390,773)13390,]]3) 5390]]3) Claims Administration Em 2.6151 33201 5100,016 $320 $3.20 $336 Percent Increase Over Current 0.0% 0. VA 5. WA Total Annual Cost Over Current $0 80 $5,021 Com .site lErnplovess, 1 2.615 $50.70 $1,717,833 $42.291 $42.291 542.45 Total Dental -Self-Insured 1 2,6151 81,717,633 $1,327,060 1 $1,327,060 1 41,332,081 Percent Increase Over Current (22.7%)l1 (2.55.7 Total Annual Cost Over Current (5]90,]73) ($390,773) ($385,752) Premium Reduction I s0 1. Enrollment Is taken from the June 2014 FMR 2. Cunent Ratesrepre ntt pmmiume ui lemies Wa onwme enrollment. 3. Sre.=1ur a ds for.6dNorel details on Milliman calculation. 4. Pndn9 calculations incoryorate Milliman's expectation of.aimsNconjuroson Win our projection of expenses. RepaMm PO 9I16Rnt4 Mint ire. 2015CR/d WYU'h Rensu'al EvYmmn. tlsm :t5o 3en,o sz °8 Milliman 7.0 , 6.0 w E E m 4.0 U N a E 3.0 E 0 a 2.0 E z z 0.0 1 Analysis of Individual Claim Variability City of Lubbock 2.0 1.0 lid 0.0 greater than $325,000 *Does not account for lasers 2.0 0.0 0.0 greater than $350,000 2.0 0.0 0.0 greater than $375,000 Attachment #5 0.0 0.0 0.0 greater than $400,000 o Milliman 25th Percentile aMilliman PY 2015 Expected oMilliman 95th Percentile o City of Lubbock 2011 Actual o City of Lubbock 2012 Actual nCity of Lubbock 2013 Actual Prepared on: ptp 9/16/2014 Milliman, Inc. 2015 COL StopLoss.xism Milliman Stop -Loss Comparison Premium vs. Expected Reimbursements - City of Lubbock - Individual Stop Loss' •ESOme1M NN SavagYrp.f VMarte LlammY ISL CMucuEle F 51 lass Mnual Premumsrvun✓:.irt oP vingz to Move EueclaE to Manual Rale Estimate! $asvgYC. o. (ALonR ]0% SI�nlb. ss PGluL.WClams y�yb Comr¢ct 25N P¢¢enek 9511�Percenbe Plamium lPEPMr l?]<]Emplgres) IO NlernaY Eac¢eE ISL Con ad pMigiTla Lon Ratio) ReimEursemems LaOillly S325O00 $0 $2575 1tla]59] 28 $942 $51659 5 _ N50.90 5D5 w N SWS781 755 So 9$ N9.m $052. W S375,000 50 $2190 $]33090 550,281 2,0 EP39 $399215 SSa 02954.333 N1f32 Gn05L. NW 50 $20.28 Sfi83,]fi5 5110990 1] $15.25 $951129 SM975 510,015 190.5$5 1 Note WlxAle expxlM OameYf eM aYPla[a ceimWrsemenb are WseOm MRaa(spmp�ieYry eMwl�emwYnce moNl.eeNu[aMMavelualoEmns mm mem. As cacti. xWM n[iOamay vary aom roY w. nava e�wareb IYrt. 3 6a>p]on prop9ea 20158085 of ix pemiuma TMPe(Malcp baa MYBl blbiyilW WMa. Plepar m PW 91IW2014 MJlimzn,lm. 2015 COL SI fts.Wsm e Milliman Attachment #7 Individual top- oss Comparison Premium vs. Actual Reimbursements 2011 2012 2013 2014 through June - City of Lubbock - Carrier ISL Deductible ISL Paid Premiums Reimbursements Dollar Difference Paid Loss Ratio HM Llfe $350,000 $403,439 $58,880 $344,559 14.6% HM Life $350,000 S455,962 $0 $455,962 0.0% HM Life $350,000 $536,071 $0 $536,071 0.0% BCBS of TX $350,000 $302,331 $0 $1,697,803 $58,880 $302,331 0.0% Prepared on: ptp 9/16/2014 Milliman, Inc. 2015 COL SlopLoss.xlsm Attachment #9 e Milliman Analysis of Aggregate Claim Variability $350,000 Individual Stop -Loss - City of Lubbock o.aoO 0.375 14.3% chance of 0.350 exceeding 105% of the 0.325 average m 0.300 U m 0.275 M 0250 0.2% chance of 0 0.225 exceeding 115% of the `0 0.200 average 0.175 'm 0.150 '0 —0.0%chance of 0125 0. exceeding 125% of the O 1Oo average 0.075 0.050 0.025 0.000 C ,\o41 413\00Oe\o 9oe\o Op\o O\o \e \o Oe\o po\o \e 10' \oyer 6 � m e`� ^05 11410,101*,101, 5h ^b5 ° 1y5 Range (Percent of Avg Claim) Prepared on: ptp 9/16/2014 Milliman, Inc. 2015 COL StopLoss.xlsm Milliman 0.400 0.375 0.350 0.325 0.300 m 0.275 0.250 0 0.225 `0 0.200 0.175 0.150 c 0.125 n 0.100 0.075 0.050 0.025 0.000 ' c6 \0 \ems Attachment #8 Analysis of Aggregate Claim Variability No Individual Stop -Loss City of Lubbock 17.3% chance of exceeding 105% of the average 0.7% chance of exceeding 115% of the average —0.0% chance of r exceeding 125% of the /i average ^A0\0 \o Lo 40 00\0 a 0 10O1 '00 y\^ �by10 ye 9 17.3% chance of exceeding 105% of the average 0.7% chance of exceeding 115% of the average —0.0% chance of r exceeding 125% of the /i average ^A0\0 \o 0\e 14110 'b"10 17.3% chance of exceeding 105% of the average 0.7% chance of exceeding 115% of the average —0.0% chance of r exceeding 125% of the /i average Range (Percent of Avg Claim) ^A0\0 Range (Percent of Avg Claim) Prepared on: PIP 9/16/2014 Milliman, Inc. 2015 COL StopLoss.xlsm 14110 'b"10 Prepared on: PIP 9/16/2014 Milliman, Inc. 2015 COL StopLoss.xlsm Milliman $1,200 $1,000 a $800 LU a U $600 N E V $400 a $200 Attachment #10 Trend Analysis - Medical City of Lubbock ♦ ♦ ♦ ♦ ♦ ♦♦♦ ♦ ♦ ♦ ♦ ♦ Annualized Trend = (0.3%) - No No No No NO No �� �� �N �N N� �� �� �� N� �� �� �� �� ���� "I" ��`m�. IV .04o �bac• 'OF 10, �` �o1 1 o0 10 OF 01 ,J 5��, �o,• ,��. ����. 3J (0 moo,, s4, 'e, 'Trend has been calculated based on a 6 -month rolling average ♦ Actual Predicted Prepared on: ptp 9/16/2014 Milliman, Inc. 2015 City of Lubbock Renewal Evaluation.Asm Q 0 0 0 0 LO o o04 CN _ 69. (Wd3d) ISOO SLUM p!l8d 0 U') CL CL En X C O U C E m ♦ ♦ ♦ ♦ O ♦ o ♦ N C N N ♦ Q i ♦ O ♦ 0 0 0 0 LO o o04 CN _ 69. (Wd3d) ISOO SLUM p!l8d 0 U') CL CL En X C O U C E m Milliman Calendar Year 2015 Medical Plans - Premium Equivalencies - City of Lubbock - Assumptions: Self-insured Plans ra art vevmavau.an:eac a fra ass ae!emurceq Wam fm G�nes�ea.rA1] Cumvpnm[upkrMax Mwmmnem Ow+�"m v.a5rosmarma pros Giryaeagm psvy levevmNamm mmsw mupsns Premium Equivalency Calculations Tier Pricing Level' EE Only EEeSPousw Plan Pricing Level' EEeFamily Proje<tetl Milllman HCG HCG Value♦ 118% 20.5% Milliners HCG Enrollment Value' Expenses Current Pmpeeee AptlyeICOBRA 775% 100.0% 100.0% 100.0% 100.0% No1H4etl.re Retirees 9.0% 153.0% 1484% 100.0% 100.0% Aletlkare Retirees 13.5% 70.0% 72.6% 100.0% 100.0% ra art vevmavau.an:eac a fra ass ae!emurceq Wam fm G�nes�ea.rA1] Cumvpnm[upkrMax Mwmmnem Ow+�"m v.a5rosmarma pros Giryaeagm psvy levevmNamm mmsw mupsns Premium Equivalency Calculations Tier Pricing Level' EE Only EEeSPousw EEKMMIren) EEeFamily Prgedetl Enrollment 50.2% IT$% 118% 20.5% Milliners HCG 1000 2133 1668 2862 xmerCOBR:. Narvmeawre Remees Meairare Re0ee5 1.000 1000 1 000 1.000 1.000 1.000 1000 1000 1 000 t OW 1OW 1 000 ProSpsetl Equal to Cunenl axpicsg ieaa mrna.einaa ssivaa pros Rewawiwpmry¢rau ac eaawm raemam Wd pmisn wtrown� aamr gsrc haeew wuman5ugpsnev Wiery Vmnum'rspnasrY Wmsrtapga5w mamN/pmunatmnwAl4 WieYErymi yl� m Im�man. u.a A15Cayd LLLbxs Ra�asn Easma..6m PmnNm Enrollment Cnn pwuseMmNIy • amlly EE ly pouse lnnl m y TOUIGnnual CY 3011 CY2014 CY3014 FCWeF08 NI690 581090 59109) 501050 10]3 211 J10 $dl $20.W1,601 N mMMieem Retirees 581090 $91890 $91 B.g0 561890 121 fly 12 i5 5211]]9] 1.1 re Refreei 501090 591090 59189) U1350 100 162 1 ] A6m.916 Oy3016Pmp CY.15 EstlmaUE CYWISEUImatea 5882.11 SFA]Bf 549201 586201 10]J 21J ]10 5]I $2252,81] ==BRA N on-M6Ek.Va Re1110a5 $982.81 500201 $09201 588281 X 05 12 25 52.605.052 Men- Reetnas 5a9281 MU B1 $11201 $0I 100 102 1 ] 5).919.6]2 Vetlenca - NIW[e NMIIco .nn,e COBRARO 91 56]91 S6J 91 -0 0 0 0 0 S1.WI.21< NvmMetleare n."_$0:: 56391 S6J91 51391 0 0 0 0 5180859 LteOtrare Retiraei RMI $191 $G9.91 .3.1 0 0 0 0 520],]56 Parcenl Change Nntenl Changs Pncenl C11an0e Actir=9RA ]e% ]8% ].8% 76% Olt% 00% 00% 0.01 70% NomMMirare Rellmes ]0% ]0% 7B% 76% 00% 00% 00"b 00% ]0% MNkAfa Relireae 70% 70% 70% 70% 00% 00% 00°b 00% 70% MIIIMen5ug0ealatl ManNly Premium E...I TOul COal n y • Pouse ♦ h Iron •Family EE my • pnuav il hvnl m y Annual CY 2014 CYM14 CYMIS ACW =BRA UW 40 $1052]) $01546 11.4 .10 1073 211 ]le 5]1 $21.1 XR N-..nre Rellmes $105515 $2.266.21 5175535 53.IMD 1 124 65 12 25 550]0411 Ma MeRellrees $135.69 %,019 $5]550 WM24 180 102 1 ] 52]14,152 CY 2016 PNOaae4 CY 2015 Es11mnW CY 2014 On - n Aco. /COBRA N9S05 SILW 40 5024.5) 51141695 1.W3 213 310 bl $21 i0PO4 Nm-MMMarc Retirees 5105].]9 52,M1tl 51,]]1-0] 53.1]9]11 124 65 13 25 $+`:34890 IAaydaK RfWeos $1)9142 $E99A9 $SBt10 $&736 Im 102 1 ) S1J]9 IBi haeew wuman5ugpsnev Wiery Vmnum'rspnasrY Wmsrtapga5w mamN/pmunatmnwAl4 WieYErymi yl� m Im�man. u.a A15Cayd LLLbxs Ra�asn Easma..6m Milliman Calendar Year 2015 Medical Plans - Employer Subsidies and Employee Contributions - City of Lubbock - Assumptions Employer Subsidies and Employee Contributions Employer Subsidy Level CY 2014 CY 2015 Pmpused EmpbyttCmWEutian EEonly EEaSpouse EE9CNIId(ren) EE.Family Tolai EE Only EEaSpouse EEaCllild(mn) I EE+Family Twel as-CooRn Non-Medrcare Retirees Mediare Retirees 100.0% 55.8% 76.0% 63-8% 15.9% 50.8% 48.7% 28.4% 626% 76.0% 50.8% 48.7% 28.4% 62.6% CYAIs 4tew/CORWI '1890 552261 559085 8406.36 51666].3fi5 SO.W Employer Subsidies and Employee Contributions gnflRpll Wuimanlrc. A15GrydlnWxreemaYEruam. Empbyer SUEiby Annual Coit to EmpbyttCmWEutian .1 CoslW • poipe rent amity Employer my ♦ pwu EEr m n EEr army Em, CY 2014 CYAIs 4tew/CORWI '1890 552261 559085 8406.36 51666].3fi5 SO.W 5296.21 522805 VU1 1.2,4215 NorvlAMii'are Retirees 5456.e0 S1Y198 521136 59489495688.92 SW1.1 5826.55 115]641 Me.Erczre Reuleei W22.65 11511 '9905 823231 S2.2]],1P 5196.25 103,9 11985 558659 51]58]19 CY Nis PmppasE CY2015Ea11metvd .wive/COBRA 589281 SYilK f63fi.96 13801 51]9fie.154 50.00 '1935 524585 1 31 Sf.56a.fifi4 N mMeGcare Retirees M21 19245 51d0.E6 '2186 59:Fi,5]9 '90.36 37 5 5651.95 5991 Di 51693,424 IAeCrare 2IIrt" 1 544815 150.19 52581 52.454.B.St 52115] 134.56 H5262 X32.3] SIg64.021 V.N VarWce r Me/COBRP 56,91 1019 540.11 St]1 Et Yb.365 '.CO 52J 12 SI]60 53228 SSfOL49 NorvMei¢ere RO- 535.65 $IO.IB S16W '5.630 S28.26 ESll3 1141 564.51 SIZ3030 Menirare Reline, 18.59 '31 5114 818.13 811]]14 $1532 '1.4] '2A 54578 SIM I Pertm[Qunga Pertenl Cliengo ve/C06RA Ie% Ze% ].8% 79% i8% NIN ]B% 79% 78% ]e% Nm�AfeEtate Relnevs ]B% 78% 1.9% 7B% 79% 1 78% 79% 79% 18% MrMare R¢lu¢eS ]E% 78X ]8% 79% 7B% 7B% 7B% )B% 78% 78% gnflRpll Wuimanlrc. A15GrydlnWxreemaYEruam. anam�l x14 Milliman Calendar Year 2015 Pricing Calculation - Dental Plans - City of Lubbock - 1 PasNmr+H .i pin 0esgndwgH MNd m�dlmml ttun6 p4WW b/UYdIMbF 7 Egmses usmn�ms cdr�laxn ae eauamine ealwvsrol5rmexda J �:.tiElvnO��m���'dmces ana nralm[nl lro'n IM )une2]�e FNn &fYA14m st"...Ine .11 Cry a. Renexa Erdi�msi.- a - I. Claims Experience 111142/11 1112-1L12 11134413 11144/14 51,173,234 S1.094,932 $1082.402 $570,932 Trial Paid Claims Emellmenl (tagged far lncurted 5asis) 2515 2.139 2503 2,580 storms of E rience 12 12 12 e Incurred Claim Cost(PEPM) $38.88 WAS 538.04 $37.40 II. Adjustments to Incurred Claim Cost 1. Trend Annual Trend Rate 1.7.5 12% 1 2% 1.2% Witmer of Mon9ls("in toxin to midpt) 48.0 38.0 240 15.0 1050 1037 1025 1015 Trend Factor 2. eenellt Plan Design Factor 1000 1.000 1 ODO 10oo 3. PmvMer Discount Factor 1000 1000 1000 1.000 4. Maturity Factor 1000 1.000 1000 1.000 Final Adjustment Factor 1.050 1.037 1.025 1.015 Eglactced Ctaims Cost atter Pdjusrenls SAO at 144.23 Safi92 S37P7 Coextoliry 101endmg) Factcr 10% 20% 40% 30% III. CY 2015 Experience Rated Claims Cos[ PEPM 139.09 IV. Experiences Claims Administration 8 Commalown $320 Total Expenses $3.20 Current Budgeted Premium (PEPM)3 554 74 Calculated Actuarial lnereasel(Decrease) 1 PasNmr+H .i pin 0esgndwgH MNd m�dlmml ttun6 p4WW b/UYdIMbF 7 Egmses usmn�ms cdr�laxn ae eauamine ealwvsrol5rmexda J �:.tiElvnO��m���'dmces ana nralm[nl lro'n IM )une2]�e FNn &fYA14m st"...Ine .11 Cry a. Renexa Erdi�msi.- �Milliman Trend Analysis - Dental City of Lubbock $70 $60 IW a CL $40 0 a £ $30 R 32 a a $20 $10 Attachment #15 ♦ ♦ ♦♦♦ ♦ ♦♦ ♦ ♦♦ ♦♦ ♦♦ Annualized Trend = (1.7%) lb 4� 4� �S`a�, 5�'� 4a 01 Ste`, 5�J �r 'o sa�, 'Trend has been calculated based on a 6 -month rolling average 0 Actual Predicted Prepared on: PIP 9116/2014 Milliman, Inc. 2015 City of Lubbock Renewal Evaluation.xlsm .... ,.... Milliman Calendar Year 2015 Dental Plans - Premium Equivalencies — City of Lubbock — Assumptions r awnnCCa rwaewuuam¢ew reYesd qan eesyvaeennmeagond me Gwsaie¢, r.MrJ } Onanl penprin}bv<bw monnnl premum Envwmnsawssgans. Pro{mMpW ptmpM Nwuaaee mrxemmeMN paean 6emdittnaawes psn ua Premium Equivalency Calculations Ther Pricing level] EEOnly Plan Pricing Level} EEKnlldlrenl Projected illiM DG DCG Value+ 16.9% 122% 21.7% Enrollment Value' Expenses Current Proposed Active/COBRA 80.5% 1000% 100.0% 100.0% 100.0% Rebrees 19.5% 100.0% 100.0% I 00.0% 1 100.0% r awnnCCa rwaewuuam¢ew reYesd qan eesyvaeennmeagond me Gwsaie¢, r.MrJ } Onanl penprin}bv<bw monnnl premum Envwmnsawssgans. Pro{mMpW ptmpM Nwuaaee mrxemmeMN paean 6emdittnaawes psn ua Premium Equivalency Calculations Ther Pricing level] EEOnly EESllnuse EEKnlldlrenl EE+Famlly "acted EarallTent 49.2% 16.9% 122% 21.7% Milkman DCG 1.000 2043 2.302 3.656 AtaheuC0BFtA Retirees 1000 1.000 1.335 1.335 1.268 1.268 1.590 1.590 Proposed Equal to Culleat ]. Cwrtnl lietgvpkvelaart Lassd on anw pe cnrttommeneM gxa.nemn4wons avoxs pav brpe aeuuG PIP 9n6�.ep MAxmary c }01SGe/d luMxh Pem'.L EreYauar.Wm Monthly Premium Enrollment TOY1 Annual Cost ny • Oouse E e dlr.. mly Only a pouse aChilUOeT E • m y CY 2014 CY 114 CY 2014 .49] 56006 $57W $]148 1,051 217 3t37 $1388280 Sn69] S60 0" $5]GO $]1 nB 295 225 $329,553 CY 2015 Proposed CY 2015 EstimatedCY 2015 Estimated ACOBRA $d69] $50.04 $17. $]t da 1051 21] 3$1]882809] 560114Si CU $]l d8 235 325 $320553Varian wSOW VarianceVariants s000 SO.W 5000 0 0 50SOW SO.W $O.W SO.W 0 0 50 Pence" CFan9e Perp.Tebnge lament Change ActvUCOBPA 006. 00'i 006 1 4 00% am DO% � 00°h 0 M ReOrma 00% ORe 00% 0a. DON. 0.0% DO% 001, 1 09% brpe aeuuG PIP 9n6�.ep MAxmary c }01SGe/d luMxh Pem'.L EreYauar.Wm Milliman Calendar Year 2015 Dental Plans - Employer Subsidies and Employee Contributions -City of Lubbock - Assumptions Employer Subsidies and Employee Contributions WP BnekOv M�liiman, inc A15 Gry M4amek Renewal EVVWa�mdam Em'Ioye,Sub:ldy pnnua costes Employee 0-16buoon Mnun Caar le E ny EE+'Ease +Childpen� amity Em to eea Em lE er ny + 'Ease ♦ M1ild�ren� +Family LY 2of0 LT 2016 A6vUC08RA 5669] Sdd 9] Sdd 5i 5<69] s1,135,9dZ $000 5150] 51203 52651 5352330 RHireca 432]] 522 i] 522.]] 42P] 513934 53220 33].2] 53d Z3 568 ]1 5190.200 S442,538 T..I LY 2016 Pmposa0 CY i015 Eatimat AaiWCOBRA 56d 9] Sdd 9i Sd<5] 644 9] s1.1354R S. $150] 51203 S2651 5251339 Re4re65 S23 ]] s22 ]] 532P s22]] s1393i2 433 Z0 53].2] 53623 548 ]1 SIW2� Vatlmn Vananca Active COBRA 5000 5000 SO.W 5000 $0 30.00 Sa.W S0 a0 4000 S0 RHo-ees SOoo s00o 5000 S. so SOOO 4000 SO aO SO ao sa Pe Change PertmecMnpe ParcUCO8RA 00% o0`a. O.o96 00+ 00 wA 00% 0 0M 00x. Rnireez 0 V O0A 00% Oa% caz 0006 0.0% 0M OOX 00=s WP BnekOv M�liiman, inc A15 Gry M4amek Renewal EVVWa�mdam