Health and Dental insurance benefits become effective on the first day of the month following date of hire. ABC pays a portion of the employee’s cost for Life, Dental, Vision, Health and Disability insurance and 50 percent of dependent Medical and Dental insurance. Starting the second year of employment, ABC will pay more towards the cost of your dependents’ Health and Dental coverage.

MEDICAL
ABC’s medical plan is organized as a Preferred Provider Organization (PPO). The PPO includes a network of "preferred" physicians who are available to provide service at nominal fees to the participant. Employees can see doctors outside the network at higher costs. For more details please consult the Plan description.

DENTAL
ABC’s dental plan is organized as an indemnity plan. The indemnity coverage allows the employee to visit the dentist of his or her choice. For more details please consult the Plan description.

VISION
Vision insurance is also provided under the medical plan. This plan allows the participant to employ services from any vision care provider. For more details please consult the Plan description.

SHORT TERM DISABILITY
The association offers a short term disability plan. As defined by the plan, short term disability may last for up to 26 weeks during which time the disabled employee receives a portion of his or her base pay. For more details please consult the Plan description.

LONG TERM DISABILITY
The association provides a long term disability plan. Under the terms of the plan, it is available to employees who remain disabled after being on short term disability for 26 weeks. Disabled employees receive pay until age 70. Disability payments are a percentage of base pay. Premiums for this coverage are paid entirely by the employee. For more details please consult the Plan description.

GROUP TERM LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT
ABC provides group term life and accidental death and dismemberment coverage. The association pays for the full cost of this coverage. This plan pays up to $35,000 for loss of life and accidental death and dismemberment.

ADDITIONAL GROUP TERM LIFE AND ACCIDENTAL DEATH AND DISMEMBERMENT
ABC provides this additional life and accidental death and dismemberment coverage. All full time ABC employees age 21 and over who have completed one year of full-time employment will be automatically covered under ABC’s group term life insurance plan for two times their basic annual earnings.

WORKERS' COMPENSATION
If you are injured or become ill as a result of your work, you may be eligible to receive insurance benefits as provided under the state Workers' Compensation Act. ABC pays all costs of providing this insurance protection. It is important that you report immediately to your Supervisor and Director of Human Resources any accident or injury that occurs on the job or that you believe is job-related.

FLEXIBLE SPENDING ACCOUNTS (CAFETERIA PLAN)
ABC offers flexible health and dependent care spending accounts. The first allows the employee to set aside funds for uncovered health care costs on a pre-tax basis. Similarly, the second allows the participating employee to reserve funds to cover the costs of dependent care. Both accounts allow employees to withhold money from their regular paychecks on a pre-tax basis. As the employee incurs out-of-pocket costs for health care or dependent care, he or she may complete a reimbursement form and be reimbursed. Note that both accounts are "use it or lose it" accounts (requirement of the IRS). ABC also offers premium conversion, which allows employees to withhold medical or dental premiums from their paycheck on a pre-tax basis. For more details, please refer to the Summary Plan Description, available from the Human Resources Department.