1. Deval L. Patrick, Governor Timothy P. Murray, Lieutenant Governor Suzanne M. Bump, Secretary Rosemary Chandler, Director Division of Career Services

2. 2 The TAA program helps workers who have lost their jobs as a result of foreign trade. The program offers a variety of benefits and services to eligible workers, including:  job training  income support (TRA)  job search and relocation allowances  a tax credit to help pay the costs of health insurance (HCTC)  a wage supplement to certain reemployed trade- affected workers 50 years of age and older (RTAA)

3. 3 ATAAAlternative Trade Adjustment Assistance CSACooperating State Agency DOLDepartment of Labor ETAEmployment & Training Administration HCTCHealth Coverage Tax Credit RRRapid Response RTAAReemployment Trade Adjustment Assistance TAATrade Adjustment Assistance TRATrade Readjustment Allowances UIUnemployment Insurance WIAWorkforce Investment Act

4. 4 Yes – the following terms are often used interchangeably: They are all referring to the Trade Adjustment Assistance for Workers program.  TAA  TAA program  Trade program(s)  Trade Act * * Though the Trade Act and TAA are often used interchangeably, the Trade Act is the law that actually established the TAA program

5. 5 The TAA program was first established by the Trade Act of 1974, and has been amended several times. It was amended in 2002 through the Trade Adjustment Assistance Reform Act of 2002. Most recently, it was amended in 2009 through the Trade and Globalization Adjustment Assistance Act of 2009.

6. 6 The TAA program has and will continue to help workers who have lost their jobs as a result of foreign trade to quickly rejoin the workforce by providing them with the means to attain competitive and marketable skills for today’s increasingly competitive work environment.

7. 7 Division of Career Services (DCS) Administers TAA benefits One-Stop Career Centers (OSCC) Provide employment and case management services Division of Unemployment Assistance (DUA) Administers TRA benefits

8. 8  Company files a petition  DOL investigates the petition. If approved, DOL issues a certification; a five-digit number is assigned to the certification  Workers are notified about the Trade certification by DCS  Workers go to OSCC for services and case management  Benefits are administered by DCS and DUA

9. 9 There are currently two sets of regulations operating concurrently: the 2002 Act and 2009 Act. 2002 Act applies to… Workers who are covered by petitions filed before May 18, 2009. Petition numbers are 69,999 and lower 2009 Act applies to… Workers who are covered by petitions filed on or after May 18, 2009. Petition numbers are 70,000 and higher

10. 10 Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Up to 104 weeks of cash payments for workers enrolled in full-time training  Up to 130 weeks of cash payments if the worker was also enrolled in remedial training  Up to 130 weeks of cash payments for workers enrolled in full-time training  Up to 156 weeks of cash payments if the worker was also enrolled in remedial training

11. 11 Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Training may only be approved on a full-time basis  Certified workers may not begin approved training until they have been totally or partially separated from adversely affected employment  Training may be approved on a full-time or part-time basis, although full-time training is required for TRA eligibility.  Certified workers may begin approved training when threatened with separation from adversely affected employment

12. 12 Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Workers must be enrolled in training 8 weeks after certification or 16 weeks after layoff, whichever is later, in order to be potentially eligible for TRA  Workers must be enrolled in training 26 weeks after certification or layoff, whichever is later, in order to be potentially eligible for TRA

13. 13 Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Waivers must be reviewed monthly  If customer wants training, the training must be approved within 30 days before the waiver ends  Waivers are first reviewed after three months and then monthly thereafter  Customer can be approved for training by the Monday of the 1st week occurring 30 days after the waiver ends

14. 14 Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  90% of allowable costs, up to $1,250  100% of allowable costs, up to $1,500

15. 15 Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  90% of allowable costs, up to $1,250  Provides an additional lump sum payment of up to $1,250  100% of costs, up to the statutory limit for Federal Employees  Provides an additional lump sum payment of up to $1,500

16. 16 Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Prior to May 2009, a tax credit covering up to 65% of an eligible participant's monthly qualifying health insurance premium  Beginning May 2009, the tax credit will be raised for all participants to cover 80% of an eligible participant's monthly qualifying health insurance premium back to January 2009  A tax credit covering 80% of an eligible participant's monthly qualifying health insurance premium

17. 17 Old TAA Program – ATAA (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program - RTAA (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Available to workers 50 years of age or older  Requires a separate certification of group eligibility  Workers may not participate in TAA-approved training  Requires full-time employment within 26 weeks of separation  Available to workers 50 years of age or older  Does not require a separate certification of group eligibility  Workers may participate in TAA- approved training  Does not set a deadline for reemployment  Requires full-time employment, unless the worker is also enrolled in full-time TAA-approved training and employed at least 20 hours per week

18. 18 Old TAA Program – ATAA (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program - RTAA (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Available only for workers earning less than $50,000 per year in reemployment  Maximum benefit of $10,000 over a period of up to two years  Participants are eligible for the HCTC  Available only for workers earning less than $55,000 per year in reemployment  Maximum benefit of $12,000 over a period of up to two years  Participants are eligible for the HCTC

19. 19 Disclaimer: There will be NO baked goods at the end of this training.

20. 20 Once a company files a petition, DOL investigates and looks to issue a determination within 40 days. If the petition is certified, DOL issues the following important dates:  Impact Date – A year prior to the petition filing date  Expiration Date – Two years after the certification date A worker’s separation must fall between these two dates in order to apply for Trade benefits.

21. 21 After the petition is certified, the Trade Unit at DCS provides the following notices:  Interested Parties Notice – Notification of the certification is sent to vocational schools, community colleges, and career centers.  Legal Notice – A legal notice is placed in a large newspaper in the area where the company is located or where the majority of workers reside.  Individual Notices – An information packet is sent to each affected worker (both currently employed & laid off) of the certified company.

22. 22 To ensure that DCS notifies all of the affected workers, the Trade Unit will: 1.Contact the company directly or contact Rapid Response to obtain lists of affected employees from the company, and 2.Request a list of UI claimants from DUA who filed a claim against the company back to impact date.

23. 23 Sec. 235 – Employment and Case Management Services State agencies must provide these services to trade-affected workers:  Comprehensive and specialized assessment of skill levels and service needs  Development of an individual employment plan  Information on training and financial aid  Prevocational services (eg, communication skills, interviewing skills, personal maintenance skills, etc)  Individual career counseling, including job search and placement counseling  Employment statistics information  Information relating to supportive services (child care, transportation, housing assistance, etc)

24. 24 Co-enrollment allows trade-affected workers to receive supportive services that may assist in a quicker transition to work: Career Centers should fully integrate TAA participants and resources into the One-Stop Career Center system, thereby maximizing and enhancing exiting employment and case management structures.  Wagner-Peyser  WIA (Dislocated Workers)

25. 25  All Trade participants are enrolled in labor exchange ◦ Marketability must be tested before a participant may receive training ◦ Labor Market Information (LMI) must be used in this process  Appropriate workshops ◦ Workshops (resume, interviewing skills, etc) should be provided immediately to those deemed to be marketable ◦ For workers in training, workshops should be provided before conclusion of training to prepare for employment

26. 26  All Trade participants are potentially eligible for the WIA Disclocated Worker program  ETA holds that Trade-eligible participants are dislocated workers ◦ Provides for in-depth assessment of participants ◦ Provides for ongoing case management

27. 27 Watch out for those deadlines!

28. 28 A worker must meet certain deadlines in order to be eligible for TRA (income support). Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Workers must be enrolled in training 8 weeks after certification or 16 weeks after layoff, whichever is later, in order to be potentially eligible for TRA  Workers must be enrolled in training 26 weeks after certification or layoff, whichever is later, in order to be potentially eligible for TRA

29. 29 A worker must be enrolled in training no later than: This means that the worker must be approved for training by the Trade Unit by the deadlines. Alternatively, the worker may be approved for a waiver by the Trade Unit by the deadlines.  26 weeks from the date of petition certification OR  26 weeks from the worker’s most recent total separation from the certified company

30. 30 What if a worker is unable to meet the deadlines and requires an extension? Worker must be enrolled in training or be approved for a waiver no later than:  26 weeks from the date of petition certification OR  26 weeks from the worker’s most recent total separation from the certified company  45 days “extenuating circumstances” extension is possible

31. 31 The Extenuating Circumstances (EC) extension extends the 26 week deadlines by an additional 45 days.  “Extenuating Circumstances” must be circumstances beyond the control of the worker.  The “Secretary” determines if there are extenuating circumstances that justify an extension in the enrollment period – the state acts as the Secretary in this case.

32. 32 Training & Employment Guidance Letter (TEGL) No. 11-02 states: “Extenuating circumstances” are situations that could arise when training programs are abruptly cancelled or where the first available enrollment date is past the end of the 60-day period, as well as in cases where a worker suffers injury or illness that adversely affects the worker’s ability to enroll in training.

33. 33 There is no single, universally endorsed definition of “extenuating”. In general, the situation must be beyond the individual’s immediate control and must be unusual and/or infrequent, unexpected, and significantly disruptive. Examples include:  Hospitalization  Family bereavement  Incarceration  Domestic displacement  Etc.

34. 34 What if a worker has missed ALL of the deadlines? The 2009 Act allows the state to apply a “good cause” provision to time limitations. There are two types of Good Cause provisions:  Good Cause Within 30 Days  Good Cause Beyond 30 Days

35. 35 If a worker has missed the 26-week deadlines, s/he should apply for an Extenuating Circumstances extension. If the worker has also missed the EC deadline, and it is within 30 days after the EC deadline, then s/he may apply for a Good Cause Within 30 Days provision.

36. 36 There are 11 reasons a worker may be approved for a Good Cause Within 30 Days provision:  Career Center or State staff directly discouraged worker to file  Death of household member or immediate family  Delay in mail  Determination / Notice never received  Emergency family crisis  Illiteracy or mental disability to understand  Intimidation, coercion, or harassment by employer  Limited English  Out of state seeking employment  Serious illness or hospitalization  Other

37. 37 If a worker has missed the 26-week deadlines, missed the EC deadline, and it is beyond 30 days after the EC deadline, then s/he may apply for a Good Cause Beyond 30 Days provision. Good Cause Beyond 30 Days

38. 38 There are 4 reasons a worker may be approved for a Good Cause Beyond 30 Days provision: Once a worker is notified, it must be documented in MOSES (NOTES). The worker will then have 60 days to be approved for training or on a waiver from training to be potentially eligible for TRA. No other reasons will be accepted for Good Cause Beyond 30 Days!  Career Center or State staff directly discouraged worker to file  Determination / Notice never received  Determination / Notice received after 30 days  Intimidation, coercion, or harassment by employer

39. 39 A worker must first apply for the Extenuating Circumstances extension. If the EC extension is not approved, then the worker cannot apply for the Good Cause provision. This is because if the worker does not have circumstances that are extenuating, then s/he would not have good cause, either.

40. 40 A worker must be enrolled in training or be approved for a waiver no later than:  26 weeks from the date of petition certification OR  26 weeks from the worker’s most recent total separation from the certified company  45 days “extenuating circumstances” extension is possible Remember, workers only need to meet these deadlines if they want to be eligible for TRA income support. If they miss the deadlines, they can still potentially get training, but will have no income support from Trade.

41. 41 Training Under the Trade Program

42. 42 Trade’s Axiom: The least amount of training at the lowest possible cost in the shortest amount of time to be able to obtain “suitable employment”.

43. 43 1. There is no suitable employment (which may include technical and professional employment) available for the adversely affected worker. 2. The worker would benefit from appropriate training. 3. There is a reasonable expectation of employment following completion of such training. 4. Training approved by the Secretary is reasonably available to the worker from either governmental agencies or private sources. 5. The worker is qualified to undertake and complete such training. 6. Such training is suitable for the worker and available at a reasonable cost.

44. 44 Suitable employment is defined in the Trade regulations as work of an equal of higher skill level and with a wage of at least 80% of the worker’s prior average weekly wage.

45. 45  $7,000 for remedial training  $17,000 for vocational training  $25,000 for degree programs $30,000 max including travel, subsistence, etc. Currently in Massachusetts, a training program (tuition, fees and books) cannot exceed:

46. 46 If a worker’s TRA will run out prior to the end of training, the training may be approved if the worker demonstrates the financial ability to complete the training after the end of TRA. Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Up to 104 weeks  Up to 130 weeks if the worker was also enrolled in remedial training  Up to 156 weeks Training which exceeds the maximum number of weeks allowed may not be paid for under the TAA program.

47. 47 Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Training may only be approved on a full-time basis  Certified workers may not begin approved training until they have been totally or partially separated from adversely affected employment  Training may be approved on a full-time or part-time basis, although full-time training is required for TRA eligibility.  Certified workers may begin approved training when threatened with separation from adversely affected employment

48. 48 Training may be approved before separation for adversely affected workers. The incumbent worker must be someone who: 1.Is a member of a group of workers that has been certified as eligible to apply for TAA benefits 2.Has not been totally or partially separated from employment, and 3.Is determined to be individually threatened with total or partial separation (will be monitored via case management).

49. 49 A worker may only be approved for one training program per certification. Therefore, a training program begun prior to separation counts as that one training program, and the training plan should be designed to meet the long-term needs of the worker. Note: A training program may be comprised of several training components (ie, remedial training first, then vocational training)

50. 50 Remember, to be eligible for TRA, a worker must be approved for training (or be approved for a waiver) no later than:  26 weeks from the date of petition certification OR  26 weeks from the worker’s most recent total separation from the certified company  45 days “extenuating circumstances” extension is possible Prepare and submit your training packages (requests) to allow sufficient time for review by the Trade Unit.

51. 51  Case Management / Follow-up  Case Notes  FIRST consideration must be given to the LOWEST cost training provide in the client’s commuting area  Effects of Withdrawing/Disqualifications  Leaves of Absence  Justifiable Cause  Effects of Recalls/Temporary or Part-Time Employment

52. 52 What if a worker is ready to retire or already has enough skills to find suitable employment?

53. 53 Workers may be approved for a waiver from training. This allows them to collect “Basic” TRA income support. However, while workers approved for training do not have to actively seek employment, workers approved for a waiver must conduct a regular job search.

54. 54 1. Worker is subject to recall within 6 months 2. Worker possesses marketable skills 3. Worker is in poor health 4. Worker is near retirement 5. Delay in first available enrollment date for training 6. Training funds are not available under TAA or other Federal Laws A waiver can be approved because of one of more of the following reasons:

55. 55  Worker is subject to recall within 6 months ◦ A written notification of recall by the firm from which the separation occurred must be provided  Worker possesses marketable skills ◦ A resume, assessment, etc must be provided  Worker is in poor health ◦ A doctor’s note must be provided; the worker must be able to conduct job search

56. 56  Delay in first available enrollment date for training ◦ This means that training does not start within 30 days of approval ◦ Training must start within 60 days of the training approval  Training funds are not available under TAA or other Federal Laws ◦ No training funds are available, or there is no suitable training at a reasonable cost

57. 57 Job search efforts must be documented when submitting waiver requests. Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Waivers must be reviewed monthly  If customer wants training, the training must be approved within 30 days before the waiver ends  Waivers are first reviewed after three months and then monthly thereafter  Customer can be approved for training by the Monday of the 1st week occurring 30 days after the waiver ends

58. 58 Remember, to be eligible for TRA, a worker must be approved for a waiver (or be approved for training) no later than:  26 weeks from the date of petition certification OR  26 weeks from the worker’s most recent total separation from the certified company  45 days “extenuating circumstances” extension is possible Prepare and submit your waiver requests to allow sufficient time for review by the Trade Unit. Remember to document job search!

59. 59 Trade Readjustment Allowances (TRA): Income support under the Trade Program

60. 60 Trade Readjustment Allowances (TRA) is income support, similar to UI benefits, available to eligible individuals after they have collected their UI benefits and any federal or state extensions of UI like EUC and EB. As mentioned earlier, TRA benefits are administered by DUA.

61. 61 An individual must…  Meet the 26-week deadline  Be Trade-eligible  Have 26 weeks of employment at the Trade-certified company earning $30 or more  Be eligible for UI based on separation from Trade- certified company  Have exhausted all UI (on initial claim)  Accept suitable work, actively seek work, be referred to suitable work  Be enrolled in TAA-approved training or have an approved waiver from training

62. 62 There are three types of TRA: ◦ Basic TRA ◦ Additional TRA ◦ Remedial TRA

63. 63 Old TAA Program (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Up to 104 weeks of cash payments for workers enrolled in full-time training  Up to 130 weeks of cash payments if the worker was also enrolled in remedial training  Up to 130 weeks of cash payments for workers enrolled in full-time training  Up to 156 weeks of cash payments if the worker was also enrolled in remedial training

64. 64  Available after worker has exhausted UI and any EUC  Any extensions of UI (eg, EUC and EB) may reduce either the number of weeks one may be paid TRA benefits and/or the dollar amount of potential TRA benefits one may be entitled to  Worker must be in TAA-approved training or have an approved waiver from training  No Basic TRA can be paid if worker has a break in training of 30 days or more (excludes weekends and holidays)  Can continue to collect Basic TRA after training ends as long as worker is conducting job search UI/EUC and Basic TRA= 52 weeks

65. 65 UI/EUC and Basic TRA= 52 weeks  Worker must have exhausted all Basic TRA  Worker must be in approved training full-time (cannot be on a waiver)  Worker has 91 weeks to collect all Additional TRA  No Additional TRA can be paid during any breaks in training  Once training ends, Additional TRA ends Additional TRA (if in training)= 78 weeks max

66. 66  Worker must have exhausted all Additional TRA  Worker must be in approved training full-time (cannot be on a waiver)  Worker must have attended remedial training  Worker receives one week of Remedial TRA for each week of remedial training, up to 26 weeks Remedial TRA (if in training)= 26 weeks max UI/EUC and Basic TRA= 52 weeks Additional TRA (if in training)= 78 weeks max

67. 67 Examples of remedial training include:  Basic math & writing skills  English for Speakers of Other Languages (ESOL)  Courses leading to a GED  Coursework required for entry into a training program Remedial training can occur concurrently with other training Remedial training can occur at any time of the training program, but Remedial TRA is collected at the end (after all other TRA has been exhausted)

68. 68 UI/EUC and Basic TRA= 52 weeks Additional TRA (if in training)= 78 weeks max Maximum of= 130 weeks Remedial TRA (if in training & took remedial training) = 26 weeks max Maximum of= 156 weeks

69. 69 1. The amount of TRA may be less than what the worker was receiving on UI. 2. If, while on TRA, a new UI claim is filed with a new benefit year, the worker may choose to collect TRA instead of UI. This may be a better choice as the benefit rate on the new UI claim may be substantially less.

70. 70 A worker may work part-time while attending training full- time. Wages must be reported on TRA forms. A worker can earn up to their weekly TRA benefit amount without any deduction. After the TRA benefit amount has been reached, the TRA amount is reduced by each dollar of earnings over the benefit amount until the benefit amount is reduced to $0

71. 71 The 2009 Act established RTAA as a wage supplement option available to older workers under the TAA program. RTAA replaces ATAA for the new 2009 Act. RTAA builds on the basic structure of ATAA, with some important differences.

72. 72 Old TAA Program – ATAA (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program - RTAA (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Available to workers 50 years of age or older  Requires a separate certification of group eligibility  Workers may not participate in TAA-approved training  Requires full-time employment within 26 weeks of separation  Available to workers 50 years of age or older  Does not require a separate certification of group eligibility  Workers may participate in TAA- approved training  Does not set a deadline for reemployment  Requires full-time employment, unless the worker is also enrolled in full-time TAA-approved training and employed at least 20 hours per week

73. 73 Old TAA Program – ATAA (Available to Workers Covered by Petitions with Numbers 69,999 and Lower) New TAA Program - RTAA (Available to Workers Covered by Petitions with Numbers 70,000 and Higher)  Available only for workers earning less than $50,000 per year in reemployment  Maximum benefit of $10,000 over a period of up to two years  Participants are eligible for the HCTC  Available only for workers earning less than $55,000 per year in reemployment  Maximum benefit of $12,000 over a period of up to two years  Participants are eligible for the HCTC  Cannot return to employment at the firm from which the worker was separated

74. 74  A worker can attend training and then go on RTAA (but RTAA allowances will be pro- rated).  A worker can receive RTAA, get laid off, and then attend training. However, s/he will only receive TRA if s/he meets the deadlines.  Once a worker has received TRA, then goes onto RTAA, s/he cannot go back to TRA.

75. 75 If a worker has not received TRA:  50% of the difference between reemployment wages and wages earned at separation  RTAA must be collected during the eligibility period, up to $12,000 ◦ Two years from the date worker exhausts UI (and any EUC) or two years from the date of reemployment, whichever is earlier

76. 76 If a worker has received TRA:  A percentage of the difference between reemployment wages and wages earned at separation ◦ Based on number of hours worked in new employment as compared to previous employment  RTAA must be collected during the eligibility period, up to $12,000 ◦ Two years from the date of reemployment, minus the number of weeks the worker received TRA

77. NO longer Please note that as of January 1, 2014 the tax credit will NO longer be available. Please visit the HCTC Expiration for more information regarding how this will affect the Monthly and Yearly HCTC. 77

78. 78 Assistance with the costs of health insurance premiums

79. 79  A tax credit covering 80% of an eligible participant’s monthly qualifying health insurance premium  The HCTC can be claimed monthly or yearly  As of May 2009, the tax credit will be raised for all participants to cover 80% of an eligible participant's monthly qualifying health insurance premium back to Jan 2009

80. 80 Must be Trade-eligible ◦ Worker must be receiving TRA or would be but has not yet exhausted UI (as of the first day of the month or any day within that month).  Must have a qualifying health insurance plan

81. 81  COBRA ◦ If worker pays more than 50% of the cost for COBRA  State-qualified health plan  Spousal coverage ◦ If worker/spouse pays more than 50% of the cost of the spousal coverage  Non-group/individual health plan ◦ Coverage must have started at least 30 days prior to separation from employer

82. 82 1. Daily, the Trade Unit sends a list of potentially eligible workers to the HCTC Program 2. The HCTC Program Kit and Registration Form will be sent in the mail to the worker automatically 3. Worker should ensure that s/he meets all the HCTC Eligibility Requirements and has a Qualified Health Plan 4. Worker should complete the form and send in all required documents 5. Worker will receive monthly invoices from the HCTC Program. Worker must submit payment for 20%. HCTC will take the 20%, pay the remaining 80%, and send 100% payment to the health plan 6. Worker should continue to pay health insurance bills in full directly to the health plan until the worker receives the first HCTC invoice.

83. 83 Daily, Trade Unit sends list of potential eligibles to HCTC program HCTC sends Program Kit and Registration Form to worker Worker completes form and sends it back to HCTC HCTC Program sends monthly invoices to worker Worker submits payment for 20% of health insurance premium to HCTC Program HCTC pays remaining 80% and sends 100% payment to the health plan

84. 84 1. Worker should ensure that s/he meets all the HCTC eligibility requirements 2. Worker must have a Qualified Health Plan and pay that health plan directly throughout the year 3. Worker should keep the following documents: ◦ Records of payments and other supporting documents to submit with IRS Form 8885 ◦ HCTC Program invoices or IRS Form 1099H for those times worker claimed the monthly HCTC ◦ HCTC Program documents or letters 4. With federal tax return, fill out IRS Form 8885 and include it with all required documents 5. Worker will receive HCTC in the form of a refund or as a credit against the taxes owed

85. 85 Throughout the year, worker sends health insurance payments directly to health plan When filing federal tax return, worker fills out IRS Form 8885 and required documents Worker will receive HCTC in the form of a refund or as a credit against the taxes owed

86. 86 Performance Goals for FY 2010 Performance Goals for FY 2009 MeasureGoal Average Earnings$13,319 Reemployment Rate64.9% Retention Rate87.3% MeasureGoal Average Earnings$13,386 Reemployment Rate65.2% Retention Rate87.5%