| SO HEALTH CARE REFORM HAS FINALLY | | | | dilute and reduce the category of "eligible" claims |
| PASSED! Yet, missed amongst the clamor | | | | in the final calculation. The RDS formula was initially |
| surrounding, "political partisanship", "the funding of | | | | relatively simple until there was a bureaucratic |
| abortion" or "the Cadillac tax" there is a significant | | | | decision to create "excluded" drug classes from |
| subsidy that may provide relief to plan sponsors | | | | subsidy eligibility. CMS' rationale behind this change |
| struggling to reign in retiree healthcare costs. This | | | | was to NOT pay subsidy on drugs that were |
| provision, referenced as the "Reinsurance | | | | excluded under the government sponsored Part D |
| Program", creates a "reinsurance" subsidy for plan | | | | drug plan formulary. There could be a similar |
| sponsors of retiree health plans providing | | | | rationale used to create "excluded" medical |
| coverage for pre- Medicare retirees over the age | | | | expenses to align subsidy eligibility with only |
| of 55. | | | | medical procedures approved and part of the |
| The Medicare Modernization Act of 2003 created | | | | government's baseline plans as defined within the |
| an employer subsidy program ("Retiree Drug | | | | final bill. |
| Subsidy" or "RDS") for plan sponsors as an | | | | Moreover, the language within the two bills is |
| incentive to maintain their retiree drug plans in lieu | | | | unclear as to "who" gets the subsidy. The Senate |
| of dropping the coverage and forcing retirees to | | | | bill states "....the program will reimburse employers |
| a Medicare Part D plan. The Reinsurance Program | | | | or insurers" whereas the House bill only |
| appears to provide employers a similar incentive. | | | | references "employers." Moreover, the language in |
| The incentive under this program would be for | | | | both bills state explicitly that "payments from the |
| employer groups to maintain the medical plans for | | | | Reinsurance Program will be used to lower the |
| their pre- Medicare eligible retirees in return for a | | | | costs for enrollees in the employer plan". What |
| significant subsidy. | | | | can we interpret from this language? Will the |
| The Reinsurance Program clearly benefits | | | | employer not be eligible for subsidy? Will insurance |
| employers and industries that are union-dominated | | | | carriers be able to create insurance plans for |
| and saddled with rich and expensive retiree | | | | employer groups and keep the subsidy and then |
| medical plans. Ironically, as the health care reform | | | | lower premium costs just as they do now under |
| bills have been touched by so many special | | | | Medicare Advantage? |
| interests and tainted by the political reality of | | | | How Long Will This Program Last? |
| compromise, one of the remaining provisions, the | | | | The subsidy is "temporary", as the Bill |
| "Cadillac tax", may be neutralized by the subsidy | | | | appropriates only $5 billion to fund this program |
| (although at print, labor presumably has worked | | | | through January 1, 2014. |
| out a deal with the White House to exempt | | | | Quick math shows that the monies earmarked |
| groups with collective bargaining agreements until | | | | for this program could run out quickly. The 2006 |
| 2018). The "Cadillac tax", which imposes a 40% | | | | PEW Center1 Study reported significant un-funded |
| excise tax on plans with premium costs | | | | retiree healthcare liabilities for state and local |
| exceeding pre-established "threshold amounts", | | | | governments alone. State systems are projected |
| would increase plan costs for many of the same | | | | to payout $9.7 billion for "other post employment |
| plans eligible for the reinsurance subsidy. For plan | | | | benefits". The 30 year retiree healthcare liability |
| sponsors with a considerable retiree population the | | | | was projected to be $381 billion; a conservative |
| effect is that every dollar of the retiree plan | | | | estimate since these figures do not include |
| premium subject to the excise tax could be | | | | obligations for teachers or local government |
| significantly offset by a corresponding subsidy. | | | | workers. The State of California, combined with all |
| What are the Potential Savings? | | | | local governments within California, was projected |
| The proposed program would establish a | | | | to have a $6 billion retiree healthcare bill in 2009. |
| "temporary" Reinsurance Program for employers | | | | Add to this all the large Taft Hartley plans, |
| who provide health insurance coverage to retirees | | | | independent VEBA plans (i.e. the UAW VEBA) and |
| over the age of 55 and who are NOT yet eligible | | | | the remaining large private sector retiree plans, |
| for Medicare. The program would reimburse | | | | one can see this earmark evaporating in a short |
| employers or insurers for 80% of retiree claims | | | | period of time. |
| between $15,000 and $90,000. | | | | This begs the question. How will priority be |
| For an employer group with 700 employees and | | | | established if the government agency in charge of |
| 500 retirees that spends $10,000,000 a year on | | | | managing this program is inundated with |
| health insurance plans, the subsidy could be as | | | | applications? Will it be first come, first serve? Will |
| much as $720,000, effectively reducing its retiree | | | | there be some level of "need" established to |
| plan costs by 14.4%. | | | | assign priority or create qualification? Or will this |
| How Will This Reinsurance Program Work? | | | | program, once Health Care Reform passes, |
| If we can learn any lessons from the Retiree | | | | become another entitlement program that is |
| Drug Subsidy ("RDS") program, where initially the | | | | legislated into permanency? |
| drug subsidy was to be calculated as a | | | | To learn more about the potential impact of |
| percentage on ALL prescription drug claims | | | | Health Care Reform on Municipal Government |
| incurred by plan sponsors, there will likely be a | | | | Medical Insurance Plans, tune in to our free |
| segment within the government that will push to | | | | webinar Wednesday, April 28th. at 9AM. |