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<p class="MsoNormal">Hi Emily:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">This practice has many legal considerations (Tax, Affordable Care Act, Medicare). Some of these considerations are pretty complex (Medicare rules particularly) and there are several recommendations for employers considering an “opt out”
arrangement.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">This article (<a href="https://www.shrm.org/resourcesandtools/tools-and-samples/hr-qa/pages/insuranceoptout.aspx">https://www.shrm.org/resourcesandtools/tools-and-samples/hr-qa/pages/insuranceoptout.aspx</a>) from a reputable HR source
provides some information, but it is <u>strongly recommended that you and your board consult with your library attorney and/or your tax professional to create the best program for your library</u>, as the negative ramifications for mistakes can be pretty hefty
(high tax bill, administrative penalties) – for the library and the staff.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Please don’t hesitate to contact me if you need to find an attorney, or, if I can provide any additional information.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Take care,<o:p></o:p></p>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal">Clare<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Clare D. Membiela, MLS, J.D.<o:p></o:p></p>
<p class="MsoNormal">Library Law Consultant<o:p></o:p></p>
<p class="MsoNormal">Library of Michigan<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:MembielaC@michigan.gov">MembielaC@michigan.gov</a><o:p></o:p></p>
<p class="MsoNormal">517-335-8132<o:p></o:p></p>
<p class="MsoNormal">47<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:14.0pt">The research and resources above are for informational purposes only and not for the purpose of providing legal advice. You should contact your
attorney to obtain advice with respect to any particular issue or problem.<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:13.0pt;color:#1F5192">You have the power to shape your future, and the future of all children, by counting everyone in your home in the
<a href="https://gcc01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fmy2020census.gov%2F&data=02%7C01%7CMembielaC%40michigan.gov%7C228de169937142b1174208d80ca949e7%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637273268619909706&sdata=My24jpXjxu%2BI4cMZT%2BjJO5CH31Elu6Ut8wT5rcfrSaQ%3D&reserved=0">
2020 Census</a>.</span></b><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><img border="0" width="286" height="92" style="width:2.9791in;height:.9583in" id="Picture_x0020_2" src="cid:image001.png@01D6717B.6FB976F0" alt="A close up of a sign
Description automatically generated"><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:14.0pt"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:14.0pt"><o:p> </o:p></span></b></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b>From:</b> Michlib-l <michlib-l-bounces@mcls.org> <b>On Behalf Of
</b>Comstock Director via Michlib-l<br>
<b>Sent:</b> Thursday, August 13, 2020 12:01 PM<br>
<b>To:</b> michlib-l@mail3.mcls.org<br>
<b>Subject:</b> [Michlib-l] In lieu payment question<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<strong><span style="font-family:"sans-serif 10pt",serif;color:black">CAUTION: This is an External email. Please send suspicious emails to
<a href="mailto:abuse@michigan.gov"><span style="font-weight:normal">abuse@michigan.gov</span></a></span></strong><o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:10.0pt;line-height:115%"><span style="font-size:12.0pt;line-height:115%;font-family:"Arial",sans-serif">Hello everyone, <o:p></o:p></span></p>
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<p class="MsoNormal">I am wondering what other libraries may offer as payment to employees in lieu of taking the library’s health insurance. Specifically, I’d be interested to know:<o:p></o:p></p>
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<p class="MsoNormal"><br>
-Do you offer a lump sum payment once a year, once a month, or a prorated amount each pay period?<o:p></o:p></p>
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<p class="MsoNormal"><br>
-How do you determine that payment—is it based on a percentage of an individual's health insurance costs or do you use another method to calculate it?<o:p></o:p></p>
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<p class="MsoNormal"><br>
We’re a PA 164 township, class IV library but I’d appreciate hearing from any libraries willing to share—any info appreciated! <o:p></o:p></p>
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<p class="MsoNormal"><br>
--Emily<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Emily Kubash<o:p></o:p></p>
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<p class="MsoNormal">Director<o:p></o:p></p>
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<p class="MsoNormal">Comstock Township Library<o:p></o:p></p>
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<p class="MsoNormal">6130 King Highway<o:p></o:p></p>
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<p class="MsoNormal">P.O. Box 25<o:p></o:p></p>
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<p class="MsoNormal">Comstock, MI 49041<o:p></o:p></p>
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<p class="MsoNormal">(269) 345-0136<o:p></o:p></p>
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