| Ø TRUSTEES |
| Ø STAFF |
| Ø THIRD PARTY ADMINISTRATORS, CONSULTANTS AND ADVISORS |
| Ø FINANCIAL MANAGEMENT |
| Investment Manager | |
| Becker and Associates – | |
| Ø BASIC BENEFITS | |
| Prescriptions included with above |
| Washington Dental Service | |
| Willamette Dental Plan |
| Ø OPTIONAL BENEFITS—Paid by Employee |
| Ø BENEFITS MANAGED BY THE DISTRICT (not by the ESEBT) |
| Ø INTERNAL SUPPORT |
| Ø TRUST FINANCES |
| · The State pays an allocation to the District of approximately $732 (08-09) per month per FTE (per S275) for health care, and the District provides this entire amount to the Trust each month. In addition, the District provides the Trust with $732 per FTE for all employees the State does not include in their calculations. The District also pays for those employees with less than .333 FTE and employees that do not elect to have health benefits through the Trust. The net result is the District pays the Trust approximately $732 per FTE for all employees of the District. |
| · The District provides the entire amount ($732 per month per FTE) to the Trust each month. |
| · Employees pay (through payroll deductions) approved amounts into the Trust each month for plan and options chosen. Generally, employee contributions for Group Health and PacifiCare plans are more than the actual costs, and employee contributions are less than the actual costs for the PPO plans. |
| · The District contributed $750,000 in 08-09. |
| · The District pays the retiree subsidy (“carve out”) required by the State directly to the Health Care Authority ($60.40 per month per FTE) each month. These funds do not flow through the Trust. |
| · Trust is annually audited by Toyer and Associates. |
| · Trust is bi-annually audited by the State of Washington – Office of Financial Management. |