Understanding Coronavirus Disease 2019 (COVID-19)

On April 13, the Secretary of the Department of Health and Human Services extended the national public health emergency.

As a result:

• COVID-19 Cost Share Waiver. The waiver for costs associated with COVID-19 testing and test-related visits is extended through July 14, 2022.
• COVID-19 Vaccines. The U.S. government will continue to cover the COVID-19 vaccine though July 14, 2022. You will pay nothing for the COVID-19 vaccine and boosters while they are covered in full by the U.S. government.

Starting January 15, the University health plans will cover the cost of approved at-home COVID-19 tests at no cost to plan participants.

The below FAQs are based on the guidance available as of January 14. We will provide updates on testing information and procedures as the CDC, Department of Health, or other federal or state institution provides additional guidance.

Will the University health plan cover the costs of at-home COVID tests?

Yes. Within the established federal guidelines, starting January 15 the University health plan will reimburse the cost of at-home COVID tests for plan participants.

What is an at-home test?

At-home tests provide for the sample collection, analysis and results from your home. Tests that are conducted at home and then mailed/delivered to a testing facility are not covered.

Am I required to use at-home testing?

No. At-home testing is available for your convenience and as another tool to assist in controlling the spread of COVID.

The need for testing is dependent upon your individual situation. According to the Arkansas Department of Health, you should get tested if:

• You may have been exposed to the virus that causes COVID-19 based on your signs and symptoms (e.g., fever, cough, difficulty breathing), and/or
• You live in or have recently traveled to a place where transmission of COVID-19 is known to occur, and/or
• You have been in close contact with an individual suspected of or confirmed to have COVID-19.

Find more information about when you should get tested on the CDC website.

Which at-home tests are covered?

The University health plan will reimburse you for tests purchased on or after January 15, 2022, through the stated public health emergency period or until other guidance is issued.

Covered test kits must be authorized by an FDA-emergency use authorization (EUA), all-inclusive at-home test kits that provide the collection, analysis and reporting of the sample in the home. Test kits are covered regardless of brand or place of purchase, as long as they are purchased through a first-party vendor.

Kits not authorized under an FDA EUA, kits purchased through a resale site or from an individual, or kits that provide for the home collection of the sample with mailing/delivery to a testing facility are not covered.

Are there limits or restrictions on the coverage?

Eight tests per month are covered for each eligible plan participant. For example, a family of four eligible participants could receive reimbursement for up to 32 tests per month. Note: Additional testing may be covered by the University health plan when directed by a health care provider.

Important! When submitting reimbursement requests, do not confuse the number of kits with the number of tests. Coverage is provided for up to eight tests per month. One kit containing two tests is counted as two tests.

Tests are not covered for employment purposes.

Coverage is available only for plan participants. Providing non-participants with tests paid for by the plan is prohibited.

Review the CDC guidance on home testing and the FDA emergency use authorization tables for home test kits before purchasing an at-home test. Log in to the UMR member portal for additional resources and information.

Is a prior authorization or prescription required?

No. The University health plan will reimburse your monthly costs of at-home tests without prior authorization or prescription.

Why is the health plan covering the tests as reimbursements?

The availability and distribution of kits varies widely. In reviewing the guidelines and timeframes required in the new regulations, reimbursement is the most appropriate option.

Reimbursement removes in-network/out-of-network restrictions at a time when test supplies may not be available through in-network providers.

The University will monitor processing options and product availability with the goal of adding in-network coverage through existing in-network providers as available.

How do I receive my reimbursement?

Complete the UMR Medical Claim Form and mail it to UMR, along with the UPC code from the kit and the purchase receipt.

Note: UMR is developing an online claim submission process. Log in to the UMR member portal to check for updates and additional testing information.

Are at-home tests eligible expenses for HSAs and FSAs?

Yes. Tests kits are HSA- and FSA-eligible expenses.

If using your HSA to purchase an at-home test, follow the process outlined in “How do I receive my reimbursement for the test?,” above.

If using your FSA to purchase an at-home test, follow the process outlined in “How do I receive my reimbursement for the test?,” above. You will also need to submit the UMR Flexible Spending Claim form, along with the itemized receipt.

Carryover of Unused Contributions

If you have a balance in your 2020 Healthcare or Dependent Care Flexible Spending Accounts (FSAs), you can carryover the balance to 2021. Money in your account, plus any new contributions for 2021, must be used by December 31, 2022. 

Dependent Care FSA Grace Period Extension

You can file claims for eligible Dependent Care FSA expenses incurred in 2020 through March 31, 2022. You can file claims for eligible Dependent Care FSA expenses incurred in 2021 through March 31, 2023.

Post-Employment Healthcare FSA Claim Extension

If you are terminated from University employment in 2020, and you have a balance in your Healthcare Flexible Spending Account, you may continue to use that balance for eligible expenses for the remainder of 2020—even after your termination. Eligible expenses must be incurred in 2020. Claims must be submitted by March 31, 2021. Other plan rules apply.

If you are terminated from University employment in 2021, and you have a balance in your Healthcare Flexible Spending Account, you may continue to use that balance for eligible expenses for the remainder of 2021—even after your termination. Eligible expenses must be incurred in 2021. Claims must be submitted by March 31, 2022. Other plan rules apply.

Example: You end employment with the University in October 2020. You can continue to incur expenses through December 31, 2020 to exhaust your unused Healthcare FSA balance. Claims must be submitted by March 31, 2021.

Dependent Care FSA Age Limit 

If your eligible dependent reached age 13 on or after March 1, 2020, you can use your Dependent Care FSA to reimburse eligible claims up to your dependent turning age 14 (instead of age 13). The age extension continues through December 31, 2021.

Mid-Year Enrollment Changes

Through December 31, 2021, you can increase or decrease your Healthcare and Dependent Care FSA salary election without a qualified life event. You can reduce your election up to the amount already reimbursed or current payroll contributions to the plan, whichever is greater. New enrollment or termination of participation is only allowed with a qualified life event.

Please Beware of COVID-19 Vaccine Fraud and Scams

We have seen an increased rate of fraud and scams related to the COVID-19 vaccine rollout. Please be aware of fraud:

• If someone calls, texts, or emails you or a family member promising access to the vaccine for a fee, you should not share your personal or financial information.
• No one should ask you to pay to put your name on a list to get the vaccine.
• No one should ask you to pay to get early access to a vaccine.

You can report suspected fraud by calling the UMR Fraud line toll-free at 800.356.5803.

Paid Leave for COVID-19-Related Illness, Quarantine and Child Care

On December 31, 2020, the additional leave programs provided in the federal Family First Coronavirus Recovery Act (FFCRA) ended. In support of employees in the continuing COVID-19 pandemic period, effective January 1, 2021, the University will extend the opportunity for up to 80 total combined hours of paid leave for employees affected by COVID-19.  The leave program is not a continuation of the FFCRA leave.

For such paid leave to be granted, the following requirements must be met:

• The employee must not have previously used 80 hours of COVID-19 leave as was provided by the federal Family First Coronavirus Relief Act (FFCRA). 
• Due to Coronavirus the employee is subject to a federal, state, or local quarantine order.
• The employee has been directed by the Department of Health or other health authority to quarantine due to Coronavirus.
• Due to Coronavirus the employee is subject to extended campus return-to-work guidelines (up to14 days rather than the seven and ten day options provided by the AR Department of Health).
• The employee is experiencing Coronavirus symptoms and is seeking a medical diagnosis.
• The employee must provide care for their dependent child whose school or daycare is closed due to COVID-19.
• The employee must be unable to work from home due to illness or have a job in which working from home is not possible.
• The employee must provide (within a reasonable time established by the campus) appropriate physician, school, Department of Health or equivalent documentation supporting the leave utilization.  

Employees who used a portion of the available FFCRA 80 hours in 2020 may use the remainder as COVID-19 leave in 2021 but in no case may use a combined total of more than 80 hours.

Including leave previously used under FFCRA, COVID-19 leave is limited to no more than total of 80 hours for any combination of quarantine, illness or child care leave eligibility.

The 80-hour maximum will be prorated for less than full-time employees.

Employees using COVID-19 leave will be eligible to receive full pay but not to exceed $511 per day or approximately $133,000 annualized.

Whenever possible, work from home rather than paid or unpaid leave should be used.

Failure to provide appropriate documentation for COVID leave will result in recharacterization of the leave taken as sick, vacation or leave-without-pay within the established leave use guidelines. (Sick leave may not be used for child care purposes due to school closure.)

Qualified leave may be applied retroactively to January 1, 2021.   

COVID-19 leave guidelines will be modified, suspended or ended as necessary to meet changing needs and regulations of the current pandemic environment.

Pandemic…upcoming election…economy…social unrest. With all that’s going on in the world right now, it’s understandable if your mental health is taking a hit. According to a Kaiser Family Foundation poll, “nearly half of Americans report the coronavirus crisis is harming their mental health.” If you need help during this time—or at any time—know that your University benefits can help.

For 2020 only, the IRS has announced an easing of the restrictions on the ability to change the 2020 flexible spending account elections. In accordance with the IRS announcement, effective immediately, a participant who has a medical flexible spending account or a dependent care flexible spending account under the University of Arkansas System Cafeteria Plan may:

• Make a prospective election change to the medical flexible spending account FSA election to increase or decrease the amount of contributions made to such FSA for the remainder of 2020 (changes to the annual medical FSA election amount will not be an amount lower than what has been reimbursed at the time of the request to make the change); or
• Make a prospective election change to the dependent care flexible spending account FSA election to increase or decrease the amount of contributions made to such FSA for the remainder of 2020.

Learn more about this change.

The IRS (Internal Revenue Service) has issued guidance addressing how it will monitor retirement plan distributions. Learn more on the IRS website. 

Relevant Frequently Asked Questions

When do I have to pay taxes on coronavirus-related distributions?

• The distributions generally are included in income ratably over a three-year period, starting with the year in which you receive your distribution. For example, if you receive a $9,000 coronavirus-related distribution in 2020, you would report $3,000 in income on your federal income tax return for each of 2020, 2021, and 2022. However, you have the option of including the entire distribution in your income for the year of the distribution.

How do qualified individuals report coronavirus-related distributions?

• If you are a qualified individual, you may designate any eligible distribution as a coronavirus-related distribution as long as the total amount that you designate as coronavirus-related distributions is not more than $100,000. As noted earlier, a qualified individual may treat a distribution that meets the requirements to be a coronavirus-related distribution as such a distribution, regardless of whether the eligible retirement plan treats the distribution as a coronavirus-related distribution. A coronavirus-related distribution should be reported on your individual federal income tax return for 2020. You must include the taxable portion of the distribution in income ratably over the 3-year period—2020, 2021, and 2022—unless you elect to include the entire amount in income in 2020. Whether or not you are required to file a federal income tax return, you would use Form 8915-E (which is expected to be available before the end of 2020) to report any repayment of a coronavirus-related distribution and to determine the amount of any coronavirus-related distribution includible in income for a year. See generally section 4 of Notice 2005-92.

UAMS HealthNow telehealth services is available if you need to speak with a provider about a health concern. You do not need to be enrolled in a University medical plan to use HealthNow.

Learn more about HealthNow in UAMS's letter about the service.

New Federal CARES Act Offers Expanded Retirement Plan Loan and Withdrawal Options

CAUTION: Taking a loan or distribution from your University 403(b)/457(b) Retirement Plan account can reduce your future retirement income significantly. While the CARES Act (described below) offers more flexibility for retirement plan loans and withdrawals, beware of the financial consequences. Consider carefully your financial needs and all options—and speak with a professional tax advisor—to meet those needs before taking a loan or withdrawal from your University Retirement Plan account.

• What is the CARES Act?
  • The CARES Act is the federal Coronavirus Aid Recovery and Economic Security Act, passed by Congress and signed by the President in March 2020. Among the Act’s many provisions, it allows eligible participants of retirement plans such as the University 403(b)/457(b) Retirement Plan to take larger loans and distributions, including in-service distributions, from their accounts than federal law allows otherwise.
• How much can I take from my University 403(b)/457(b) Retirement Plan account under the CARES Act?
  • The CARES Act allows you to take a Coronavirus-related loan of up to $100,000 from the 403(b) account portion of your vested account balances in the University 403(b)/457(b) Retirement Plan within 180 days, beginning March 27, 2020. You will not have to make loan repayments until 2021 if the repayment due date is between March 27, 2020 and December 31, 2020.
  • The CARES Act also allows you to take a Coronavirus-related distribution of up to $100,000 from your vested account balance. Generally, a Coronavirus-related distribution is one made to an eligible participant on or after January 1, 2020 and before December 31, 2020.
  • For the purposes of the loan and distributions provisions, “Coronavirus-related” means you have tested positive for COVID-19, your spouse or beneficiary has tested positive for COVID-19, or you experience one or more of a wide range of adverse financial consequences including being quarantined, furloughed or laid-off, having work hours reduced, or being unable to work due to lack of child care as a result of the COVID-19 pandemic.
• The financial markets are down. Isn’t this the best time to take a loan or distribution from my account? Isn’t it also a good time to reduce my payroll contributions to my University 403(b)/457(b) Retirement Plan account?
  • Most investment experts say this is NOT a good time to take a loan or distribution or to reduce your payroll contributions.
  • If you take a loan or distribution, you’ve locked in the loss in value of the investments from which the money was taken—that is, you can’t make up those loses when the financial markets eventually recover. In short, you’re “selling” when the market is low.
  • And while the value of your investments is down, so is the cost to buy into these investments. That’s what you’re doing when you’re continuing your payroll contributions to the Plan—you’re investing (that is, you’re buying into) investment funds when the value of shares in those funds is lower than it’s been recently. By continuing your payroll contributions to the Plan, you’re “buying” when the market is low.
• Does a loan or distribution from my Plan account reduce my retirement account balance?
  • A loan will reduce the 403(b) account portion of your 403(b)/457(b) Retirement Plan for the period of the loan. Although you’re repaying your loan with interest, you’re still losing the potential earnings on the loan amount for the time period of the loan. If you default on the loan, the value of your retirement account will be reduced by the outstanding loan amount. The defaulted amount will be subject to income tax and penalties may apply.
  • A distribution will permanently reduce your total 403(b)/457(b) Retirement Plan account balance if you don’t repay it. That’s because the amount that’s missing won’t be available to earn investment earnings.
• I really need the money. Is it better to take a loan or a distribution from my account?
  • If your last possible option for getting the money you really need to pay the rent, utilities, or other vital bills is to take a loan from your 403(b) account or a withdrawal from your 403(b)/457(b) Retirement Plan account, check with your tax advisor before making a decision; what’s right for someone else may not be right for you.
  • If you take a loan:
    • You will have longer than the usual five years to repay the loan
    • You will not be eligible for a third loan if you have two active loans from your 403(b) Retirement Plan account
    • You are not eligible for an additional loan if you have defaulted on a loan from your 403(b) Retirement Plan account, until the defaulted loan is repaid.
  • If you take a distribution:
    • The 10% tax penalty you would ordinarily pay on distributions from your 403(b) account if you are under age 59-1/2 will not apply. The 20% automatic tax withholding also will not apply.
    • You may repay the distribution, though there is no penalty if you don’t repay it.
    • You will still owe income taxes on the distribution. But, you may pay those taxes over three years. To avoid part or all of the tax due, you may choose to repay part or all of the distribution to your 403(b)/457(b) Retirement Plan account, an individual retirement account, or another employer’s plan that will accept the repayment, within three years of the distribution.
• I want to explore taking a loan or distribution. What should I do?
  • To apply for a loan or withdrawal from the 403(b)/457(b) Retirement Plan account, contact TIAA or Fidelity, depending on which company administers your account. Each will assist you in reviewing the details of your loan and distribution options; if you qualify, TIAA or Fidelity, as applicable, will assist you in the required certification process:
    • TIAA: 800-842-2252.
    • Fidelity: 800-343-0860.

(Note: Your campus HR Office does not process, review, or approve loan and withdrawal applications.)

The information provided herein is an overview of benefits for University of Arkansas employees participating in the 403(b)/457(b) Retirement Plan. See the Summary Plan Description (SPD) and Summaries of Material Modifications for a full description of Plan benefits. If there is a discrepancy between the information provided herein and the official plan documents, the information provided in the official plan documents will govern. Please contact TIAA or Fidelity, as applicable, to discuss specific loan and withdrawal regulations, eligibility, and availability of money from your Plan account.

Wellness

The qualified wellness visit requirement for 2021 Wellness Program incentives will be waived this year. You must complete the Tobacco Pledge and Notice during open enrollment to qualify for the 2021 Wellness Program incentives.

Flexible Spending Accounts (FSA)

Dependent Care FSA

With most day cares and schools closed, and many employees required to work from home, you may have excess funds in your Dependent Care FSA.

You can change your 2020 Dependent Care FSA election. Documentation is not required to make a change. 

Contact your campus Human Resources to make a change to your election.

Claims Submission Deadline

The 2019 claims submission deadline for both the Health Care FSA and the Dependent Care FSA was extended to April 30, 2020 (from March 31, 2020).

For this year only, you can submit eligible 2019 expenses through April 30, 2020. For the Dependent Care FSA, the expenses must have occurred on or before March 15, 2020. After April 30, 2020, any amount remaining in your Health Care FSA (over $500) and Dependent Care FSA will be forfeited.

Expansion of Qualifying Expenses

You can now submit over the counter medications (without a prescription) and menstrual care products for reimbursement from your Health Care FSA and Health Savings Account.

This change is effective for all expenses incurred as of January 1, 2020.

Items that previously required a letter of medical necessity (LOMN), like vitamins and supplements, still require a LOMN.

UMR will reprocess any newly qualifying expenses that were denied prior to these new guidelines. 

Dental

On July 1, 2020, your annual dental benefit maximum will increase to $1,750 per person (from $1,500). Additional coverage is not retroactive. 

Note: There are no dental rate increases on July 1, 2020.

Medical

Within the next 10-14 days you will receive a new medical ID card that includes Teladoc information. With your new ID card, you will receive a Welcome Packet from Teladoc. Replace your current medical ID card with this new ID card. 

Note: If you are in the Premier or Classic Plan, your copays are printed on the front of your ID card. There is no need to contact UMR or your campus Human Resources for copay information.

Wellness

The qualified wellness visit requirement for 2021 Wellness Program incentives will be waived this year. You must complete the Tobacco Pledge and Notice during open enrollment to qualify for the 2021 Wellness Program incentives.

Flexible Spending Accounts (FSA)

Dependent Care FSA

With most day cares and schools closed, and many employees required to work from home, you may have excess funds in your Dependent Care FSA.

You can change your 2020 Dependent Care FSA election. Documentation is not required to make a change. 

Contact your campus Human Resources to make a change to your election.

Claims Submission Deadline

The 2019 claims submission deadline for both the Health Care FSA and the Dependent Care FSA was extended to April 30, 2020 (from March 31, 2020).

For this year only, you can submit eligible 2019 expenses through April 30, 2020. For the Dependent Care FSA, the expenses must have occurred on or before March 15, 2020. After April 30, 2020, any amount remaining in your Health Care FSA (over $500) and Dependent Care FSA will be forfeited.

Expansion of Qualifying Expenses

You can now submit over the counter medications (without a prescription) and menstrual care products for reimbursement from your Health Care FSA and Health Savings Account.

This change is effective for all expenses incurred as of January 1, 2020.

Items that previously required a letter of medical necessity (LOMN), like vitamins and supplements, still require a LOMN.

UMR will reprocess any newly qualifying expenses that were denied prior to these new guidelines. 

Dental

On July 1, 2020, your annual dental benefit maximum will increase to $1,750 per person (from $1,500). Additional coverage is not retroactive. 

Note: There are no dental rate increases on July 1, 2020.

Learn about the Families First Coronavirus Response Act and how it could impact you.

During this time of uncertainty, we want you to know that your health remains our top priority. You may be receiving messages from your dentist about their office closing for routine services. In-network (Arkansas BlueCross) providers will now able to provide emergency dental assistance telephonically (teledental). If you have a dental emergency, please contact your dentist. All of our participating dentists are required to provide emergency services to patients.

Frequently Asked Questions

Q: Is there a cost to me for assistance from my dentist over the phone?

A: No, there is no cost when seeing a participating provider for real-time telephonic assistance during the COVID-19 pandemic.

Q: What qualifies as real-time telephonic assistance?

A: Phone or face-to-face video communication (e.g., Skype, FaceTime) with your dentist. Email and text messaging are not considered real-time.

Q: What does real-time telephonic assistance cover?

A: It covers your dentist assessing your situation and providing direction on appropriate management.

Q: Does this apply to dentists outside of Arkansas?

A: Yes, this applies to all dentists.

Questions?

As always, the Arkansas BlueCross Customer Service team is available to help. If you have questions or concerns, call the number on the back of your ID card, and a representative will be with you shortly. If you don’t currently have a dentist, you can quickly find one near you in our online directory.

Use TIAA's resources for help navigating your Retirement Plan investments during market fluctuation:

• Guide to turbulent times
• Cares act

Visit Fidelity's COVID-19 participant hub for helpful resources on COVID-19 and what it means for your Retirement Plan.

In response to current health care needs and concerns, the University health plan (in coordination with UMR and MedImpact) has taken the following steps to assist employees and plan members with access to testing and medical care and support:

• Access to the UMR Telemedicine/Teladoc program (mental health and PCP-type services) will be expanded to all UAS campuses.  Access for membership at all UAS campuses is scheduled to be available by April 1, 2020. Standard copays apply.
• Benefits-eligible employees, regardless of health plan enrollment, now have no-cost access to a UMR Member Assistance Program.  
• Coverage available for local in-network provider telephone and video-based office visits, as available. While not often used by local providers in the past, the existing provider agreements with UMR (medical) and Arkansas BlueCross BlueShield (dental) provide for telephonic and video-based office visit services. Standard copays for offices visits apply.
• COVID-19 tests and related services are covered 100% by the plan as of March 6, 2020. Tests are treated as other $0 preventive care services and available at no out-of-pocket expense to Plan members (now a federal mandate). 

COVID-19 symptoms are similar to those of the flu. Common symptoms include:

• Fever
• Cough
• Shortness of breath and breathing difficulties
• Loss of taste or smell

• From person to person within close contact (within about 6 feet)
• Mainly through coughing and sneezing
• Touching an infected surface or object and then touching your mouth, nose, eyes, or ears

• Wash your hands often with soap and water for at least 20 seconds (the time is takes to sing “Happy Birthday” twice!). If soap and water are not available, use an alcohol-based hand sanitizer or alcohol-based disposable wipes.
• Avoid touching your eyes, nose, mouth, and ears.
• Avoid close contact with people who are sick.
• Stay home when you are sick.
• Cough or sneeze into the crook of your elbow or use a tissue to cover your mouth, then throw the tissue in the trash.
• Clean and disinfect frequently-touched objects and surfaces using a regular household cleaning spray or wipe.

For more information, visit the Centers for Disease Control and Prevention’s (CDC’s) website.