With a Linked HRA plan, the exposure to
             the employer needs to be analyzed.

                                                                                 Page 25

 

                     ER pays 100% of the EE only premium
                     EE pays 100% of the dependent premium

  Monthly Annual
Current Employer Premium $15,460.00  $185,520.00
Proposed Employer Premium $ 7,314.00  $ 87,768.00
Premium difference $ 8,146.00  $ 97,752.00

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