HR corner

Recreational marijuana: Is your state next? ... 1

Health outcomes

Revitalize your wellness program ................... 3

Legal and compliance

Flexible work arrangements help retain talent, says survey ............................................... 4

It’s time to impute income on group term life insurance ................................................................. 5

Since you asked

What are the Newborns’ and Mothers’ Health Protection Act’s disclosure requirements? ... 6

Webcasts ................................................................ 7

Key contacts........................................................... 8

HR FocusNovember 2016

HR cornerRecreational marijuana: Is your state next? By: Marina A. Galatro, PHRca, SHRM-CP Sr. HR Partner Consultant

On Election Day, voters had the opportunity to determine whether Arizona, California, Maine, Massachusetts and Nevada join a growing number of states that have legalized recreational marijuana. On November 8, California, Massachusetts and Nevada voted to legalize the recreational use of marijuana. Arizona rejected it and Maine is too close to call at the time of this publication. In addition, four states — Arkansas, Florida, Montana and North Dakota — passed measures legalizing medical marijuana.

California’s measure, titled “Control, Regulate and Tax Adult Use of Marijuana Act” (also known as Proposition 64), legalizes recreational marijuana for individuals over the age of 21. It would allow adults to possess, transport and purchase up to one ounce of marijuana and grow up to six plants for recreational use. Smoking marijuana in public and driving while impaired by marijuana would remain illegal.

Proposition 64 would also allow for local governments to ban marijuana businesses or subject them to zoning and permit requirements. The proposition would prohibit smoking and ingesting marijuana products in public, except at certain licensed retail establishments in accordance with a proposed new section to the Business and Professions Code: Section 26200.

How does Proposition 64 differ from Proposition 215? Proposition 215 (the Compassionate Use Act of 1996) is a California law making patients and defined caregivers who possess or cultivate marijuana for medical treatment recommended by a physician exempt from criminal laws which prohibit possession or cultivation of marijuana. The law also grants immunity to physicians who recommend use of marijuana for medical treatment.

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How many states have legalized marijuana? Currently, more than 20 states have legalized medical marijuana and four states and the District of Columbia have legalized recreational marijuana.

The use of marijuana remains illegal under the Federal Controlled Substances Act despite continued attempts to pass national medical marijuana legislation. Federal law characterizes marijuana as the highest level of controlled substance, in the same category as heroin. According to the United States Supreme Court, the federal government has the right to regulate marijuana as it chooses, regardless of conflicting state laws. Although federal law prohibits marijuana use, states are not required to enforce federal law and are not precluded from passing their own laws to the contrary.

What should employers do? The legal landscape for medical and recreational use of marijuana is rapidly changing, potentially affecting workplace productivity and safety. The laws of the state in which you are operating should be carefully examined for guidance. Some states have specifically stated that nothing in the medical marijuana law requires an employer to accommodate the use of medical marijuana in the workplace. In these states it may be clear that employers can prevent employees from using marijuana at work, but it is still not so clear whether employees are protected when they come to work with marijuana in their systems. Other states have taken the opposite approach, specifically prohibiting employers from disciplining or terminating employees based on their medical marijuana use.

Like California’s Proposition 64, most laws would not interfere with employers’ rights to maintain a drug and alcohol free workplace, nor do they require an employer to permit or accommodate the use, consumption, possession, transfer, display, transportation, sale or growth of marijuana in the workplace.

Given that employers will retain the right to enforce workplace drug policies, employers should work with legal counsel and revisit drug testing policies and procedures to ensure workplace safety and worker efficiency. Policies should be clear that employees come to work unimpaired and do not endanger themselves or others in the workplace.

A few things to consider when developing or reviewing a drug-free workplace policy:

�� Establish a policy banning the use, possession or sale of drugs in the workplace and on company property. Ban employees from being under the influence of an illegal or controlled substance while on the job, including alcohol and marijuana.

�� Train all supervisors about the company’s drug-free workplace policy, emphasizing the seriousness and importance of the policy.

�� Clearly communicate the policy and consider re-distributing it on an annual basis.

Medical Marijuana Legalized Marijuana Legalized for Recreational Use

Arizona Michigan Alaska

Arkansas Minnesota California (effective Nov. 9)

California Montana Colorado

Connecticut Nevada Massachusetts (effective Dec. 15)

Delaware New Hampshire Nevada (effective Jan. 1)

Florida New Jersey Oregon

Hawaii New Mexico Washington

Illinois New York District of Columbia

Louisiana North Dakota

Maine Pennsylvania

Maryland Rhode Island

Massachusetts Vermont

Note: Maine’s decision to legalize recreational marijuana is still undecided. If results hold in favor of recreational marijuana, it will be effective mid-December.

Source: http://www.governing.com/gov-data/state-marijuana-laws-map-medical-recreational.html

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A common challenge many employers face is a wellness program that has become stale or repetitive. Here are some quick and free ideas to help energize your program.

First, consider the program options and design that make sense for your worksite. An effective, sustainable worksite wellness program is comprehensive and customized to your employees. A successful program grows each year to continually engage and maximize participation.

Conduct an informal focus group. Drop in on staff meetings and ask employees what they are interested in hearing about and how they prefer to receive updates on worksite wellness offerings. Ask them how they feel about incentives you may be considering for the future or about their perception of your wellness strategy.

Surprise your employees. Make them laugh and focus on some new ways to communicate. Consider posting a blog, starting a Facebook page or sending text message reminders. Use sidewalk chalk messages by the entrances to liven things up. Leave a note or a surprise in work areas, such as:

�� Fresh fruit along with a wellness program communication piece

�� Water bottles with the wellness program logo

�� Ballpoint pens or a stylus with a note saying “pointing your wellness in the right direction”

�� Smartphone power charger with the note “em ‘power’ing your health”

�� Chewing gum with the note “chew on this” attached to wellness program launch piece

Invite managers and supervisors to share a “weird but true” health tip before the start of every staff meeting.

Share a personal story. Invite someone from senior leadership to share their story about a successful health change they have made or a challenge they are working on. Sharing with your employees that everyone has personal health goals and acknowledging that it is hard to change behaviors will help build a culture of health in the workplace. Invite others to share their stories for future communications.

Build a Wellness Buddy program. Invite those who always attend or participate in wellness programs to bring a buddy. Noting participant names publically, sharing an event picture album, or even printing out a certificate of completion or participation can go a long way toward helping people feel they are engaged and part of something positive.

Revitalize your wellness program By Brittany Clarke, MS, MCHES Health Outcomes Practice Coordinator

Health outcomes

Make it family friendly. Promote a community walk or bike ride and encourage employees to bring their families. These events can become annual activities that people look forward to. Also, remember to share information in your communications about healthy options that appeal to parents, grandparents, aunts and uncles — such as tips for getting children to be more active, packing healthy lunches and snacks, and guidance for dealing with bullying and self-esteem issues.

Doing something new, even on a small scale, can be the driving force you need to revitalize your wellness program.

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Flexible work arrangements help retain talent, says survey

A new FlexJobs survey shows that travel is a surprisingly popular motivator for why people work — with 70% of Millennials saying the desire to travel is a primary reason to work, second only to paying for basic necessities (88%). Gen X respondents ranked travel (60%) as the fourth most important reason for working, and Boomers ranked travel (47%) fifth in importance. Fifteen percent of Millennials in the survey identified as digital nomads/travelers — individuals who leverage technology in order to work remotely and live an independent and nomadic lifestyle — compared to 11% of Gen X and 8% of Boomers.

While work/life balance, workplace flexibility and salary are the top three factors the three generations consider when evaluating a job prospect, rankings vary: 82% of Millennials cite work flexibility as a factor compared to 81% of Gen X and 79% of Boomers. Work schedule was also more important to Millennials (65%), whereas only 57% of Gen X and 62% of Boomers said it was a consideration.

“Since Millennials are now the largest generation in the U.S. labor workforce, it’s critical that companies pay attention to how, where, and when they work best,” said Sara Sutton Fell, founder and CEO of FlexJobs, in a press release. “82% of Millennials said they would be more loyal to their employers if they had flexible work options and nearly a quarter would be willing to work more hours. So offering Millennials work flexibility isn’t just a strategy to avoid negative consequences like losing talent — employers have a lot to gain by modifying their strict, traditional, office-based model of working.”

Millennials place high value on work flexibilityWhile Millennials rank work/life balance (84%) as the most important factor when evaluating a job prospect, work flexibility was their second most important factor overall (82%); lack of it can prompt action for Millennials, with 34% leaving a job, 14% contemplating it and 24% already looking for a new job because of flexibility issues. Salary ranked third (80%). All three ranked well above other factors, such as health insurance (48%), company reputation (45%), and 401(k)/retirement benefits (36%).

Reasons for interest in work flexibilityMillennials identified primarily with the following groups within their cohort: working parents (40%), freelancers (26%), introverts (30%), entrepreneurs (18%), students (17%), and digital nomads (15%). Those interested in work flexibility are highly educated and experienced workers. 74% of respondents have a college or graduate degree and 20% have achieved manager level or higher.

Legal and complianceEmployer benefitsMillennials report being willing to make bottom-line saving sacrifices in exchange for telecommuting options, including taking a pay cut (35%), forfeiting vacation time (27%), and working more hours (22%). Most Millennials say flexible work options might induce them to be more loyal to their employers (82%), while 60% think they would more be more productive at home than in the office.

Generational differencesRespondents were broken down by generation: 678 respondents identified as Millennial, 1,358 as Gen X, and 845 respondents as Baby Boomers. While Millennials tend to be associated with freelance work more so than other generations, only 42% of Millennials were open to freelancing as a flexible work arrangement. Just 47% of Gen X and 44% of Boomers expressed interest in freelancing.

Millennials report “needing and wanting to work” over “needing to work” at a higher rate (71%) than Gen X (65%) and Boomers (66%). They also report a requirement to work in the office at a much higher rate (34 %) than Gen X (26%) and Boomers (19%). Yet, Millennials show a stronger preference for working at a coffee shop, co-working space, library, or other non-office places (11%) compared to Gen X (8%) and Boomers (6%).

Generational similaritiesNone of the generations cite the office during traditional hours as their location of choice for optimum productivity, nor do they seem overly concerned about the negative impact a flexible work arrangement might have on their career progression. All three generations use social media similarly in their job search, with LinkedIn being the primary channel and Facebook a distant second.

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It’s time to impute income on group term life insurance

If an employee has more than $50,000 in group term life insurance coverage through his or her employer, the excess coverage may be taxable under federal law. Federal law also requires the employer to impute income to the employee. Some employers satisfy the requirement by imputing income on life insurance coverage as it is provided during the year. Others wait until the end of the year. While it is generally recommended that employers track the value through the year, both methods are permitted as long as imputing is completed by the end of the year.

Background The federal tax code excludes the cost of the first $50,000 in group term life insurance coverage that an employer provides to an employee. Because there is no tax code exclusion for additional employer-provided coverage, the cost of excess coverage is subject to federal income and FICA (Social Security and Medicare) taxes. The employer providing the excess coverage must report the cost of it on the employee’s W-2 and must withhold the employee’s portion of FICA taxes and pay the employer’s portion.

Note: The imputing requirement may be avoided in some cases if the premium rates under the group term life insurance policy(ies) meet certain requirements. This design strategy is discussed in Group Term Life Benefits: An Employer Guide that is available on Essentials, but is beyond the scope of this article. (Editor’s note: Please contact your Willis Towers Watson advisor should you need to obtain access to materials described in this article.)

Employee pays, but employer provides If an employee pays the entire premium for life insurance, one might assume that the coverage is not employer-provided. For group term life insurance, however, that is not always the case. First, if the employee pays for coverage using pre-tax dollars, the coverage is treated, for tax purposes, as if the employer paid those premiums. Second, even if the employee pays the entire premium on an after-tax basis, the coverage may be considered partly employer-provided. That can happen when the cost of coverage for tax purposes is higher than the premium that an insurer charges.

IRS determines the “cost” of group term life insurance IRS regulations include a table of rates (reproduced below) for calculating the cost of excess group term life insurance for tax purposes. The Table I rates are not indexed for inflation, so they do not change each year — the rates are the same for 2016 as they were for 2015 and will not change until the regulations are revised.

Table I rates for group term life insurance: Monthly cost/$1,000 of coverage

Age Bracket* Rates

Under 25 $0.05

25-29 .06

30-34 .08

35-39 .09

40-44 .10

45-49 .15

50-54 .23

55-59 .43

60-64 .66

65-69 1.27

70 and over 2.06

*When imputing income for 2016, use the employee’s age on December 31, 2016.

Of course, the IRS-determined rates may be higher or lower than the premiums actually paid for group term life insurance coverage. If the IRS rates are higher, an employee who paid 100% of the premiums for excess coverage with after-tax pay may nonetheless have additional taxable income due to the excess coverage as deemed by the IRS measurement of value.

Determining the amount of income to impute If an employer pays the premiums for all of an employee’s group term life insurance coverage, determining the amount to impute is easy: subtract $50,000 from the total group term life insurance coverage in effect for the employee during the year and multiply the remaining coverage amount by the applicable Table I rate. If the employer does not pay all of the premiums, but the employee’s contributions are made on a pre-tax basis, this same calculation applies.

If the employee pays all or part of the premium for any group term life insurance coverage (including the first $50,000) on an after-tax basis, an additional calculation is needed. After finding the Table I cost of all coverage above $50,000, as described above, deduct from that amount all of the employee’s after-tax contributions toward the coverage (including contributions for coverage under $50,000). If the result is a positive number, that is the amount to impute.

Note: If an employee is covered by more than one group term life plan, the IRS requires aggregation of all coverage so that the employee may not exclude the cost of more than $50,000 in coverage for the year.

A note about dependent life insurance Employer-provided dependent life insurance is taxable unless the amount of the insurance is less than $2,000. If the coverage exceeds $2,000, then the full amount of the dependent life insurance is taxable, including the first $2,000.

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What are the Newborns’ and Mothers’ Health Protection Act’s disclosure requirements?

Employers typically use the open enrollment season for their employer-sponsored benefits to provide employees and other plan participants with the various notices that are required to be distributed for group health plans. The National Legal & Research Group (NLRG) is frequently asked what the disclosure requirements are for the Newborns’ and Mothers’ Health Protection Act of 1996 (NMHPA).

BackgroundThe NMHPA provides that group health plans may not restrict benefits for any hospital length of stay in connection with childbirth for the mother or newborn child, following a vaginal delivery, to less than 48 hours, or following a cesarean section, to less than 96 hours. A group health plan may also not require a physician or other health care provider to obtain authorization from the plan for prescribing the minimum hospital stay for the mother or newborn.

Since you askedDisclosure requirementsThe Department of Labor’s (DOL) regulations for summary plan descriptions (SPD) specifically require SPDs for group health plans that provide maternity or newborn infant coverage to include a statement describing:

�� Any requirements under federal or state law applicable to the plan (or to any health insurance coverage offered under the plan) relating to hospital length of stay in connection with childbirth for the mother or newborn child

�� Any coverage offered under the plan relating to such a hospital stay

Consequently, the SPD for group health plans that are subject to the NMHPA must include a description of the NMHPA’s requirements for hospital stays for newborns and mothers following childbirth. Note that, to the extent state law applies, the SPD also must describe those requirements.

Following the enactment of the NMHPA, group health plans, including those sponsored by state and local governments, were required, on or before the first plan year beginning on or after January 1, 1998, to first notify participants and beneficiaries of the application of the NMHPA’s requirements for minimum hospital stays following childbirth. Specifically, group health plans had to issue a summary of material modifications (SMM) within 60 days after the start of the first plan year in which the NMHPA’s requirements applied. Thereafter, the disclosure requirement would be met by including a description of the NMHPA’s requirements in the group health plan’s SPD.

The DOL regulations contain the following statement that employers can include in their SPDs and which will be deemed to satisfy the employer’s obligation to describe the federal requirements relating to length of stay in a hospital under the NMHPA:

Group health plans and health insurance issuers generally may

not, under federal law, restrict benefits for any hospital length of

stay in connection with childbirth for the mother or newborn child

to less than 48 hours following a vaginal delivery, or less than 96

hours following a cesarean section. However, federal law generally

does not prohibit the mother’s or newborn’s attending provider,

after consulting with the mother, from discharging the mother or

her newborn earlier than 48 hours (or 96 hours as applicable). In

any case, plans and issuers may not, under federal law, require

that a provider obtain authorization from the plan or the issuer for

prescribing a length of stay not in excess of 48 hours (or 96 hours).

The NMHPA does not impose any additional disclosure requirements. Thus, employers are not required to distribute separate NMHPA notices during open enrollment. However, employers should review their group health plan SPDs to ensure that they contain the required description of the NMHPA.

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WebcastsDescriptive, Predictive or Prescriptive? How to Make the Most of Pharmacy Analytics Tuesday, November 15, 2016, 2:00 p.m. ET

Anthony Root Senior Consultant Reporting and Analytics Human Capital and Benefits

Sheila Gordon, RPh Senior Consultant Willis Towers Watson

During this session, participants will learn: � What’s driving the increasing cost of pharmacy

� Implications of health risk and disease burden

� How to identify specific cost drivers using analytics

� Successful industry-leading strategies for controlling cost and limiting unnecessary utilization

� How to measure the success of implemented strategies

As medical science advances toward innovative treatments for various diseases, the cost of developing those treatments is escalating dramatically. New biologic and biosimilar drugs are at the forefront of cutting-edge treatments for diseases such as cancer, rheumatoid arthritis, multiple sclerosis and Crohn’s. While these drugs are improving lives, the associated costs are often significant and unexpected, especially for some employers who pay a large portion of that cost.

Since the cost of treating diseases is directly linked to the health of a population, data and clinical analysis are critical to identifying potential risk, levels of appropriate care and drivers of cost. Employers should heed pharmacy trends and use available analytics to help shape their benefits strategy, including plan designs, communications and contract language. When employees take time to consider generic, brand or nonformulary prescriptions (and their costs) they maximize not only their benefits, but their employer’s contribution as well.

To RSVP, click here.

Each program listed above has been approved for 1 recertification credit through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org. The use of this seal is not an endorsement by HR Certification Institute of the quality of the program. It means that this program has met HR Certification Institute’s criteria to be pre-approved for recertification credit.

Willis Towers Watson is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please visit www.shrmcertification.org.

NOTE: An advance RSVP is required to participate in these calls. Registration ends one hour prior to the call start time.

The 2016 Year-End Wrap-up: What’s Next and How to Keep Up

Tuesday, December 20, 2016, 2:00 p.m. ET

Jay M. Kirschbaum, JD, LLM, FLMI SVP and Practice Leader, National Legal and Research Group, Willis Towers Watson

During this session, participants will learn: � Update of ACA

� Current status of the Cadillac tax

� EEOC wellness program updates

� New plan options: private exchange, telemedicine, health clinics and more

� Developments in public exchange policy and administration

This past year has presented more changes and challenges for employers regarding their health plans. Employers completed the 1094 and 1095 reporting for the first time, they received new rules on wellness from the EEOC, and they continue to make changes to their plans in anticipation of additional cost increases. Employers are seeking new ways to administer their benefits and offer new plan options such as private exchange platforms, telemedicine, on-site and near-site health clinics and new ways of looking at their wellness programs. These are newly emerging options and all come with their own set of compliance and administrative challenges.

This webcast will offer a summary of these and other topics that employers faced in 2016 and will outline what they may expect to face in the coming years.

To RSVP, click here.

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Special Webcast

Each program listed above has been approved for 1 recertification credit through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org. The use of this seal is not an endorsement by HR Certification Institute of the quality of the program. It means that this program has met HR Certification Institute’s criteria to be pre-approved for recertification credit.

Willis Towers Watson is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please visit www.shrmcertification.org.

NOTE: An advance RSVP is required to participate in these calls. Registration ends one hour prior to the call start time.

Beyond Cost Savings: The Strategic Benefits of a Private Exchange Tuesday, December 6, 2016, 2:00 p.m. ET

Mike Walsh Director of Human Resources, Alvis

Rob Harkins Practice Leader, Private Exchanges, Willis Towers Watson While private exchanges offer real advantages in the form of cost containment and predictability, there are also myriad other opportunities for employers to add value within an exchange environment. In this webcast, hear from Alvis, a leading social service agency, which moved to a private exchange in the face of competition for talent, changing regulations and year-over-year rate increases.

During this session, participants will learn: � How a private exchange’s benefit options and decision support

tools can cut costs for your organization and its employees

� How tiered copays and discounted pricing through premium provider networks can mean more choices for your workforce

� How a defined contribution strategy can give you tighter control of your year-over-year benefit costs

� How implementing a private exchange increased plan participation, stabilized costs and made benefits administration easier and more efficient for Alvis

To RSVP, click here.

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New England

Auburn, ME 207 783 2211

Bangor, ME 207 942 4671

Boston, MA 617 437 6900

Burlington, VT 802 264 9536

Hartford, CT 860 756 7365

Manchester, NH 603 627 9583

Portland, ME 207 553 2131

Shelton, CT 203 924 2994

Northeast

Buffalo, NY 716 856 1100

Morristown, NJ 973 539 1923

Mt. Laurel, NJ 856 914 4600

New York, NY 212 915 8802

Stamford, CT 203 653 2430

Radnor, PA 610 254 7289

Wilmington, DE 302 397 0171

Atlantic

Baltimore, MD 410 584 7528

Knoxville, TN 865 588 8101

Memphis, TN 901 248 3103

Metro, DC 301 581 4262

Nashville, TN 615 872 3716

Norfolk, VA 757 628 2303

Reston, VA 703 435 7078

Richmond, VA 804 527 2343

Rockville, MD 301 692 3025

Southeast

Atlanta, GA 404 224 5000

Birmingham, AL 205 871 3300

Charlotte, NC 704 344 4856

Gainesville, FL 352 378 2511

Greenville, SC 864 232 9999

Jacksonville, FL 904 562 5552

Marietta, GA 770 425 6700

Miami, FL 305 421 6208

Mobile, AL 251 544 0212

Orlando, FL 407 562 2493

Raleigh, NC 704 344 4856

Savannah, GA 912 239 9047

Tallahassee, FL 850 385 3636

Tampa, FL 813 281 2095

Vero Beach, FL 772 469 2843

Midwest

Appleton, WI 800 236 3311

Chicago, IL 312 288 7700

Cleveland, OH 216 861 9100

Columbus, OH 614 326 4722

Detroit, MI 248 539 6600

Grand Rapids, MI 616 957 2020

Milwaukee, WI 262 780 3476

Minneapolis, MN 763 302 7131 763 302 7209

Moline, IL 309 764 9666

Overland Park, KS 913 339 0800

Pittsburgh, PA 412 645 8506

Schaumburg, IL 847 517 3469

South Central

Amarillo, TX 806 376 4761

Austin, TX 512 651 1660

Dallas, TX 972 715 2194 972 715 6272

Denver, CO 303 765 1564 303 773 1373

Houston, TX 713 625 1017 713 625 1082

McAllen, TX 956 682 9423

Mills, WY 307 266 6568

New Orleans, LA 504 581 6151

Oklahoma City, OK 405 232 0651

San Antonio, TX 210 979 7470

Wichita, KS 316 263 3211

Western

Fresno, CA 559 256 6212

Irvine, CA 949 885 1200

Las Vegas, NV 602 787 6235 602 787 6078

Los Angeles, CA 213 607 6300

Phoenix, AZ 602 787 6235 602 787 6078

Portland, OR 503 274 6224

Irvine, CA 949 885 1200

San Diego, CA 858 678 2000 858 678 2132

San Francisco, CA 415 291 1567

San Jose, CA 408 436 7000

Seattle, WA 800 456 1415

For more information, contact your local Willis Towers Watson office.

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About Willis Towers Watson

Willis Towers Watson (NASDAQ: WLTW) is a leading global advisory, broking and solutions company that helps clients around the world turn risk into a path for growth. With roots dating to 1828, Willis Towers Watson has 39,000 employees in more than 120 countries. We design and deliver solutions that manage risk, optimize benefits, cultivate talent, and expand the power of capital to protect and strengthen institutions and individuals. Our unique perspective allows us to see the critical intersections between talent, assets and ideas — the dynamic formula that drives business performance. Together, we unlock potential. Learn more at willistowerswatson.com.

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