Health Plan Forms
• 2008 Highmark BCBS Preventive Schedule
• 2008 Superior Vision Benefits
• 2008 Superior Vision Contact Lenses Benefits
• HDHP
• 2008 MEDEX Travel Assist Benefits
• 2008 Re-Enrollment Packet
• 2008 Enrollment Form and Privacy Notice
• Full-time Student Status Form
• Notice of Privacy Practices
• Certificate of Prior Health Coverage (HIPAA Certificate)
Please have your employee obtain a HIPAA certificate from their present health insurance, showing beginning and ending coverage dates. If they had no coverage during part or all of the last 12 months, please attach a note stating this and give beginning and ending dates for the time not covered.

Life Insurance Forms
• Basic & Voluntary Life Information

403(b) Retirement Forms
• Retirement Enrollment
• Retirement Catch-up Enrollment
• 403(b) Salary Deferral Agreement
• Retirement Beneficiary Designation
• Retirement Distribution
• Retirement Incoming Rollover
• Retirement Hardship Withdrawal
• Personal Information Change
• Adoption Agreement
• Authorization for Direct Withdrawal for Retirement Account
• Instruction Packet
• Monthly Contribution Report

Fellowship Fund Contributions
• Fellowship Fund Bank Authorization Form

In order for U.S. C&MA employees to be eligible to participate in the Health Plan, an employer/church must be located in a cooperating district that has agreed to have at least 50% of Eligible Official Workers participating. Each participating church must enroll 100% of Eligible Official Workers unless covered by a spouse’s employer’s plan or government-sponsored plan such as Medicare or Medicaid.

Participating Districts
As of 1/1/07, participating districts are Central, Eastern Pennsylvania, Great Lakes, Metropolitan, Mid-Atlantic, Midwest, New England, Northwestern, Ohio Valley, South Atlantic, Southeastern, Southwestern, MidAmerica, and Western Great Lakes. Other districts are welcome to join at any time. Please call Office of Employee Benefits for details.

Premiums are withdrawn from the church’s/employer’s bank account the third business day each month. If your church comes onto our Health Plan for the first time, you may start coverage on the first of any month, after which future employees must be added within 30 days of hire. Late enrollees will have a six-month waiting period if there is no qualifying event (such as new hire or involuntary loss of other coverage). Please contact us for more details.

Voluntary Life
Insured by CIGNA
Participants may also purchase Voluntary Life Insurance: up to $250,000 for employees, $50,000 on spouse and $10,000 on children. If purchased at time of enrollment, no medical history is required. Please see Benefits Summary for rates and details. Voluntary Life insurance premiums are withdrawn from church’s/employer’s bank account along with health plan premiums. The Voluntary Life insurance rate will increase when a participant or their spouse has a 5th year birthday (e.g. at age 40, 45, 50 etc.).

• To begin or increase Voluntary Life Insurance after the 30-day eligibility period, ask Employee Benefits how to apply, subject to approval.
  
• Participants may convert or port terminated coverage at a different rate structure. Ask Employee Benefits about rates and details.
  
• For active employees age 70 and up, coverage decreases to a percentage of the full benefit.

Retiree Life
Employees may be eligible for a $5,000 Retiree Life Insurance policy upon retirement.

• Participants must have 20 years full-time C&MA employment.
  
• Participants must retire from the C&MA at age 65 or older, and must no longer be employed full-time by the C&MA.
  
• Participants must be enrolled as a C&MA Life Insurance participant immediately prior to retirement.
  
• Participants must inform Employee Benefits within 30 days of retirement.

Office of Employee Benefits
P.O. Box 35690, Colorado Springs, CO 80935-3569
Toll Free (800) 700-2651
FAX (719) 262-5397
E-mail: benefits@cmalliance.org

Participants may contribute a percentage of pay up to the IRS limits. The employer contributes a matching amount on behalf of the participant. Participants are able to choose from a selection of diversified investment options ranging from conservative to aggressive.

Eligibility and Enrollment
All full time employees (working at least 28 hours per week) are eligible to participate, subject to completion and submission of the proper enrollment forms. enrollment in the retirement plan can be enacted anytime during the year. Please contact the Employee Benefits Office to enroll.

Employee Contributions
Employees may contribute a percentage of their salary, on a tax-deferred basis (sent by their employer), excluding irregular payments such as bonuses, and overtime pay. In the case of an employee who is a minister of the gospel, housing allowance MUST be added to the base salary to calculate the percentage subject to IRS limitations. An Enrollment Form and Salary Deferral Agreement must be completed before contributions are made.

C&MA Contributions
According to the plan as adopted by General Council, the employer can match up to 50% of the employee’s contribution up to 3 percent of compensation which includes salary and housing allowance. An employer may contribute a larger match> for their employees by customizing their Adoption Agreement.

Vesting
This refers to an employee’s ownership of the contributions to the plan. The total balance in their account is 100% vested immediately.

Investment Strategies
Employees may invest in one of the following pre-mixed Investment Profiles:

• Maxim Aggressive Profile Portfolio
  
• Maxim Moderate Profile Portfolio
  
• Maxim Conservative Profile Portfolio

Employees may also build their own strategy by choosing a mix from the following funds (allocation must be in 5% increments):

• American Funds Euro Pacific R4
  
• Baron Small Cap Fund
  
• Columbia Small Cap Value Fund II
  
• ABN AMRO Mid Cap Fund – N
  
• Lord Abbot Midcap Value Fund
  
• American Funds Growth Fund R4
  
• Dreyfus S & P 500 Index Fund
  
• Van Kampen Growth & Income Fund
  
• PIMCO Total Return Fund – Admin
  
• Alliance Development Fund

Changing Contribution Amounts
Employees may change the amount that they contribute within IRS allowable limitations. They must notify the church treasurer or payroll administrator who will prepare an adjusted Salary Deferral Agreement for them to sign and submit to the C&MA Office of Employee Benefits.

Changing Investment Options
Employees may change the way their current account balance and their future contributions are invested (in 5% increments) via the Great-West Website. New investment elections and changes in the investment of current account balance will become effective on the first day of the following month.

Rollover Contributions
Participants may make rollover contributions from other 403(b), 457, traditional conduit IRA and 401(k) plans. Please contact the Employee Benefits Office for forms and information.

Hardship Withdrawals
A hardship is defined as an immediate and serious financial need arising from:

• Uninsured medical expenses.
  
• Costs associated with the purchase of participant's principal residence, excluding mortgage payments.
  
• Payment of post-secondary education tuition and fees for participant, spouse, or children for the next 12 months.
  
• Payments needed to prevent eviction from participant's principal residence, or foreclosure on the mortgage on that residence.
  
• Funeral expenses for participant, spouse, parents or dependents.
  
• Repair of damage to participant’s principal residence.

Hardship withdrawals are taxable. In addition, employees may be subject to a 10% penalty tax. If an employee makes a hardship withdrawal, they are not eligible to contribute to the Plan (or any other employer sponsored retirement plan) for the next 6 months.

Retirement Distributions
Distributions after age 59 1/2 are not subject to early withdrawal penalties. Flexible distributions can range from small monthly installments to the full lump sum in one payment. Minimum monthly distributions are required when a participant reaches age 70 1/2 or when they retire, whichever is later. If a participant becomes disabled, distributions are available before age 59 1/2.

Statements
Statements reflecting your account activity for the quarter are mailed or e-mailed to your home on a quarterly basis.

Accessing Account Information
Participants may access their account information via the toll free line at (800) 701-8255 or the website at www.gwrs.com.

Your benefits are tied to the employer/employee relationship. You may be legally liable for benefits received while you were not eligible. Qualifying changes to coverage include (but are not limited to): employment status, marriage, birth/adoption, dependents age 19-23, and Medicare/Medicaid coverage. Do not call/contact Highmark/Meritain (formerly CBSA) with these changes.

C&MA Office of Employee Benefits
P.O. Box 35690
Colorado Springs, CO 80935-3569
P.O. Box 35690, Colorado Springs, CO 80935-3569
Toll Free (800) 700-2651
FAX (719) 262-5397
E-mail: benefits@cmalliance.org