The HRA Program

The purpose of the IBEW Local Union 354 and Intermountain NECA Retirement Benefit Fund (the “Plan”) is to provide for the collection, maintenance, investment, and disbursement of funds utilized in assisting eligible retired members from I.B.E.W. Local Union 354 and eligible non-bargaining unit retired employees by reimbursing them for the costs of qualified medical expenses.

The rules and operation of the Plan are described in the Summary Plan Description (“SPD”) as clearly as possible with minimal use of the technical terms appearing in the official legal documents (including applicable insurance contracts). However, the official legal documents remain the final authority and, in the event of a conflict with this SPD, shall govern in all cases. You may request a copy of the official legal documents from the Plan Administrator or visit the Forms and Documents page for a link to the document.

You are encouraged to read the SPD carefully. If you have any questions about the benefits provided under the Plan, you should contact your employer.

For individuals that retire on or after April 1, 2020, the eligibility rules for the Plan are no longer based upon whether a retiree qualifies for Retiree Coverage from the Eighth District Electrical Benefit Fund. Instead, for those individuals who retire after April 1, 2020, eligibility for a benefit from the Plan will be determined upon the Retired Employee’s Years of Service and work history within the jurisdiction of IBEW Local 354. The Plan also has special eligibility rules for individuals that meet the Plan’s definition of Disabled Retired Employees. The eligibility rules for Disabled Retired Employees are discussed in the next section.

This means that pursuant to these eligibility changes, an individual that is not a Disabled Retired Employee, and who retires after April 1, 2020, is eligible to become a Participant in the Plan on the first day of the month immediately following the date all of the following conditions are satisfied:

1. He is at least sixty-two (62) years of age;
2. He is a Retired Employee (as defined in the Plan);
3. He worked at least 1000 hours for a Contributing Employer within the jurisdiction of the Union for at least five (5) out of the last eight (8) Plan Years immediately prior to, or including, his Date of Retirement.
4. He meets one of the following criteria:
• If his age on the Date of Retirement is fifty-five (55) years or older and less than sixty (60), the Participant must have earned at least twenty (20) Years of Contributory Service as of the Date of Retirement; or
• If his age on the Date of Retirement was sixty (60) years or older, the Participant must have earned at least ten (10) Years of Contributory Service as of the Date of Retirement; and
5. He has submitted a properly completed application to commence benefits under this Plan to the Administrative Office.

For individuals that have retired prior to April 1, 2020, the Plan’s prior eligibility rules continue to apply.

The Plan has also updated its eligibility rules for those that are Disabled Retired Employees.

Specifically, if a person is found to be a Disabled Retired Employee (meaning that as of his Date of Retirement, the individual is receiving Social Security Disability Benefits from the Social Security Administration based upon a finding that he is unable to engage in any substantial gainful activity because of physical or mental impairment), then the person will be eligible to become a Participant in the Plan on the first day of the month immediately following the date all of the following conditions are satisfied:

1. He is at least sixty-two (62) years of age;
2. He is a Retired Employee (as defined by the Plan);
3. Has earned at least ten (10) Years of Contributory Service as of the Date of Retirement; and
4. He has submitted a properly completed application to commence benefits under this Plan to the Administrative Office.

The Disabled Retired Employee will be required to provide proof to the Plan that the Social Security Administration has found him to be unable to engage in any substantial gainful activity because of physical or mental impairment.

The Plan has also updated how a Year of Contributory Service from the Plan is determined. The Year of Contributory Service calculation is used by the Plan in two important ways. First, it is one criteria used to determine whether the individual is eligible for Participation from the Plan. Second, once a person becomes a Participant in the Plan, it is a factor to determine the monthly benefit that is credited to a Participant’s HRA Account.

For Retired Employees that have retired on or after April 1, 2020 a Year of Contributory Service shall now mean any Plan Year in which the Employee had at least 1,000 hours of contributions made on his behalf to the Plan.

For those Retired Employees that have retired prior to April, 1, 2020, the Plan’s prior definition of Year of Contributory Services still applies. This means that for those that have retired prior to April 1, 2020, a Year of Contributory service shall continue to mean a Plan Year in which Contributions to the Plan are made on behalf of an Employee for six (6) months or more.

A retired employee’s eligibility shall terminate if:

• The Retired Employee no longer meets the definition of a Retired Employee; or
• The date the Plan is discontinue.

The Plan allows you to be reimbursed for Qualifying Medical Expenses. Qualifying Medical Expenses include the following, as determined by the Claims Administrator (unless excluded below)

• Any expense that qualifies as a medical expense under Section 213(d) of the Internal Revenue Code for yourself and your eligible spouse and dependents;
• Is not reimbursable by any other source or taken as an income tax deduction;
• Any premiums (or premium equivalents) for retiree health insurance or retiree health coverage that is paid for by you after-tax including Medicare; and
• Any copayments, coinsurance and prescription drug expenses.

Qualifying Medical Expenses do not include the following –

• Expenses that are not for “medical care” as that term is defined by Internal Revenue Code Section 213(d);
• Controlled substances that are in violation of federal law, even if a state allows its use with a physician’s prescription (for example, marijuana prescribed to treat a specific medical condition);
• Cosmetic Surgery, except when it is necessary to improve a deformity arising from, or directly relating to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease;
• Non-prescription drugs and medicines, except for insulin;
• Nutritional supplements, vitamins, herbal supplements, and natural medicines unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician;
• Weight-loss programs and drugs prescribed to induce weight loss, unless recommended by a physician to treat a specific medical condition; and
• Special food and beverages, unless the food or beverages are prescribed by a medical practitioner to treat a specific illness or ailment and do not substitute for normal nutritional needs.

On a monthly basis, the Administrative Office will credit the Retired Participant’s HRA Account with a benefit that is calculated in accordance with Section 3.02 of the Summary Plan Document. The Trustees shall periodically review the contribution, investment, and claims experience of the Fund to assist them in establishing the monthly amount to be credited to Participants’ HRA Accounts. Participants will be provided written notice of any change in the monthly reimbursement amount.

Prior to April 1, 2020, a Participant’s monthly benefit depended on three factors: (1) whether or not he was a participant in the Eighth District Electrical Benefit Fund as a self-pay retiree; (2) his age; and (3) his Years of Contributory Service to the Plan. Those Participants that were not self-pay retirees in the Eighth District Electrical Benefit Fund received a smaller monthly benefit from the Plan. This benefit reduction is eliminated effective April 1, 2020.

Effective April 1, 2020, a Participant’s monthly benefit is determined by two factors: (1) his age and (2) his Years of Contributory Service in the Plan. This means that effective April, 1, 2020, the Plan will credit a Participant’s HRA Account in accordance with the following rules:

• If the Participant’s attained age is sixty-two (62) through sixty-four (64) on the first day of the month, the Participant shall be credited with $20.00 for each Year of Contributory Service, but not less than $100.00;
• If the Participant’s attained age is sixty-five (65) or older on the first day of the month, the Participant shall be credited with $10.00 for each Year of Contributory Service, but not less than $50.00.

You are eligible for the Plan if you meet the following:

• You are at least age sixty-two (62);
• You are a participant in the Eighth District Fund as a retiree on a self-pay basis;
• You have been participating in the Eighth District Electrical Benefit Fund within the jurisdiction of the Union for sixty (60) of the last eighty-four (84) months immediately prior to his or her Date of Retirement; and,
• You participated in the Eighth District Electrical Benefit Fund within the jurisdiction of the Union for at least one-hundred and twenty (120) months prior to his or her Date of Retirement.

The Trustees shall establish such administrative procedures as they may determine to be necessary to provide the benefits contemplated by this Plan, including the process of verifying coverage of Retired Employees.

Reimbursement Requests

You may submit requests for reimbursement of expenses you have incurred at any time. Claims can be submitted through the Consumer Portal, the Mobile App or via paper form. Please submit appropriate documentation to support your claim for reimbursement. Documentation should include the name of the patient, date of service, credits/adjustments from your insurance and amount due from patient. Your Explanation of Benefits will provide this information but you can also use a detailed statement from your medical provider. For pharmacy reimbursement, please provide the ticket from the pharmacist, not the cash register receipt. IMPORTANT - Reimbursements made from the Plan are not subject to federal income tax or withholding. Nor are they subject to Social Security taxes. You also cannot claim the expenses paid on your taxes.
HRA Form

Important Links

IRS Publication 502: Medical and Dental Expenses
comphra.lh1ondemand.com
www.fsastore.com

Forms and Documents

Reimbursement Request Form
Benefit Fund Application
Consumer Portal Quickstart Guide
Mobile App Announcement

Contact Us

CompuSys of Ut. Inc.
2156 West 2200 South
Salt Lake City, UT 84119
Toll-Free (877) 282-3209
Fax (801) 401-2716
Email: hradept@compusysut.com