The following benefits are provided for eligible employees, employees working half-time or more, upon employment. Complete descriptions of all benefit plans, including provisions regarding employees' limited rights to continue coverage after termination, are available from the Personnel Office.

A basic life insurance program will provide $25,000.00 coverage to all eligible employees immediately upon their employment, with South Georgia College paying for the cost of the program. The program features an accidental death and dismemberment benefit of equal value.

Eligible employees may enroll in the group health program with the Institution sharing the cost of their coverage. Employees must make an election within 31 days of their employment or else wait until the annual open enrollment period established by the Board of Regents (usually the month of November). If not elected during the initial eligibility period, a pre-existing condition restriction will apply to the coverage. Health benefits shall also be made available to dependents of eligible employees. Changes in elected coverage are disallowed during the plan year, January-December, unless a qualifying event has occurred.

Dental insurance is available upon employment to eligible employees and their dependents as defined by the policy. Dental insurance coverage is not an open enrollment option, therefore if not elected upon initial eligibility the dental coverage cannot be elected during the annual open enrollment period.

Eligible employees are required to contribute to the Teachers Retirement System of Georgia. An application will be completed upon securing employment with South Georgia College. The employee will contribute a percentage of their gross salary with the institution also contributing a required percentage rate. Employee contributions are made on a pre-tax basis. An employee having ten years of creditable service is said to have "vested" interest in the Teachers Retirement System. Vested interest is the guarantee of retirement income at the normal or permissible retirement age.

College employees are covered under Title II of the Social Security Act, except those specifically excluded under the agreement with the Employees Retirement System of Georgia.

According to agreements between the Employees' Retirement System of Georgia and the Board of Regents of the University System of Georgia, the following employees are covered under Social Security:

* Employees eligible for the Teachers' Retirement System of Georgia.

* Temporary, seasonal or intermittent employees whose work hours are normal full-time working periods, not eligible for Teachers Retirement System.

Employees covered under Social Security will have applicable taxes withheld from their pay as required by the Act.

The following employees are not covered by Social Security:

* Student assistants.

* Laboratory assistants.

* Employees working less than 20 hours per week.

Non-immigrant aliens are not exempt, in accordance with the provisions of their visas.

The 1985 Consolidated Omnibus Budget Reconciliation Act (COBRA) mandates Medicare coverage for certain employees otherwise exempt from Social Security. Employee contributions are matched by the institution.

Eligible employees may purchase additional life insurance upon their employment or during the annual open enrollment period. If an employee chooses to increase their supplemental life insurance during open enrollment the employee must submit a statement of physical condition to the medical underwriters to determine evidence of insurability. Coverage will not be increased until acceptability has been determined. Coverage cost will be determined by the age and budgeted salary of the employee. Cost of coverage is paid entirely by the employee and may be paid on a pre-tax basis. Employees having ten years of continuous coverage prior to retirement are eligible to carry a portion of the supplemental life insurance into retirement.

Insurance coverage for dependents may be purchased with the coverage limit being $10,000 per eligible dependent. Cost is paid entirely by the employee and may be continued at a reduced level upon retirement.

Cancer insurance is available to eligible employees. Employees are urged to contact the company representative for complete details on the cancer insurance policy.

Elections to the long-term disability program must be made within 31 days of employment or during the annual open enrollment period. If not elected during the initial eligibility period you are required to submit evidence of insurability. Any evidence of insurability must be furnished at your own expense. The long-term disability program features an option of a three-month or a five-month elimination period. Coverage is based on the employees' budgeted salary and paid in full by the employee.

Employees of the College may elect to participate in various tax deferred annuity programs wherein they invest a portion of their monthly salary to provide a current tax benefit. Income invested in such programs is not subject to Federal taxes until it is withdrawn at a later date.

After completing the appropriate TSA program application, a Salary Reduction Agreement Form must also be completed and submitted to the Personnel Office.

The College does not approve or deny any plan or underwriting company, as proper investigation of the program is the employee's responsibility. However, effective January 1, 1996, an employee is limited to choosing among four (4) TSA programs. These programs include; AXA (formerly Equitable), Georgia Deferred Compensation Plan, TIAA-CRFF, and VALIC. For those employees who began a TSA with a company not listed here before January 1, 1996 and who are currently still participating will be allowed to continue to do so until their retirement or termination from South Georgia College.

It is the policy of South Georgia College to maintain the right to modify, decrease or increase the TSA policy at any time without advance notice pending changes in Board of Regents, federal and state laws governing Tax Sheltered Annuities.

After approval from the TSA Company chosen, enrollment will begin for biweekly employees the first pay period of the following month. For monthly employees, the Salary Reduction Agreement must be submitted the last day of the month to be effective on the following months paycheck. Payroll dates will determine the initial date of reduction from the employees' payroll.

The overall policy on solicitations also applies to solicitations for tax sheltered annuity programs. The authorized agent of the company must obtain approval for on-campus solicitation in the Office of the Vice President for Business Affairs. Such solicitation must always be through prior appointment and employees should notify the Personnel Office should this policy be violated.

a.      Flexible Spending Accounts

There are two plans offered, a dependent care spending account and a health care spending account. Under a spending account arrangement, you make contributions to the account from your salary each pay period, before payroll taxes are computed, and are then reimbursed for eligible expenses from your flexible spending account as you present your claim for payment. Any unspent balance in your account at the end of the plan year must be forfeited. The plan year is from January 1 - December 31. You may elect to participate in either plan during initial employment or during the annual open enrollment period. Please contact the Personnel Office for more information on the flexible spending accounts.

a.      Policy

College employees are covered by the Workers' Compensation Self-Insurance Program for the State of Georgia. State of Georgia utilizes a Workers' Compensation Managed Care Organization administered by AmeriSys to provide this service. An employee injured in an accident arising out of, or in the course of employment, is eligible to receive benefits outlined in the Georgia Workers' Compensation Law.

b.      Procedure