HEALTH OUTCOMES

WELLNESS AS A BUSINESS STRATEGY

As most of you know, the world of employee benefits is in a state offlux. With the adoption of the PPACA (commonly called theAffordable Care Act), employers throughout the U.S. are evaluatingthe best approach to benefits and health care cost containment. Nomatter what the size of your organization, your bottom line isaffected by the overall well-being of your employees. Therefore,using wellness as a main line of defense against rising health carecosts has become a popular approach for many employers.

Health care cost containment is not the only benefit of wellnessinitiatives; sometimes, rethinking, redesigning and rebuildingbusiness and benefit strategies to include wellness offerings canprovide organizations with a powerful mechanism for meeting thechallenges of today’s volatile economy. Creating a culture of wellnessin your workplace can increase productivity and trickle down toimprovements in innovation, engagement, retention and overallperformance. The positive effect of wellness on each of theseworkplace elements provides clear and consistent grounds forutilizing health outcomes as a key strategic initiative.

The starting block for most employers is to accept that the cost ofimproving one’s health is far lower than the cost of treating disease.The race to well-being often begins with an employee reality check –where assessments are used to increase awareness of health risks.Many of our employees, both young and old, do not have a clearunderstanding of their true health status. Employers shouldconsider providing tools to identify risk in the employee population.Groups can then develop strategies to facilitate positive changeamong high risk individuals, as well as strategies to keep the healthypopulation healthy.

The majority of our health care woes are the product of personalchoices we make every day. Additionally, employees are oftenspending more hours a week at their workplace than in their ownhomes, and the ability to make healthy choices is greatly influencedby that workplace culture. Employers must realize that theiremployees are a captive audience, ready to absorb whatever theenvironment provides, be that sweets in a vending machine or walk-

HealtH OutcOmes

Wellness as a Business Strategy . . . . 1

HR cORneR

10 Apps to Increase Your HR WorkProductivity: Part 2 . . . . . . . . . . . . . . 2

To Telecommute or Not is aManagement Issue . . . . . . . . . . . . . . . 3

legal & cOmpliance

Agencies Release FAQ AddressingExpatriate Health Plans Under PPACA. . . . . . . . . . . . . . . . . . . . . . . . . . 6

Portland Mandates Paid Sick Time . . 7

Since You Asked: When DoesGrandfather Status End? . . . . . . . . . . 8

WeBcasts. . . . . . . . . . . . . . . . . . . . . 10

cOntacts. . . . . . . . . . . . . . . . . . . . . . 11

continued on page 2

HRFocusHUMAN CAPITAL PRACTICE

May 2013 — Issue 71 www.willis.com

HR CORNER

10 APPS TO INCREASE YOUR HR WORK PRODUCTIVITY: PART 2

In Part 1 of this article we covered five apps that can help boost your HR productivity. Here,we present five more.

If you’re specifically looking for an “HR app,” many of the more successful HR-specific appsare tied to subscription-based talent management and Human Resources InformationSystems (HRIS). However, there are many general-audience apps that, while not specificallydeveloped for the HR professional, can still help you boost your workplace productivity.

6. The developers of Evernote (covered in Part 1 of this article) have also created a freeannotation program, complete with mobile app, called Skitch. Skitch is simple – itallows you to take an existing form, document, photo, map, or other file and addcomments, notes, and simple graphics to it.

Need to document an on-site safety risk or maintenance need? With Skitch you can snapa photo of the concern, quickly add an arrow to point out the area in need of attention,and then share the annotated image as needed. (Free. Desktop services available for Macand PC and can also be accessed via web browser; apps available for iOS and Android).

7. While Evernote also allows creation of checklists and to-do lists, apps such asWunderlist and Checkmark take the to-do list to the next level. As with many of themobile apps we’ve discussed, Wunderlist has both a web-based interface and a mobileapp. So you can create lists while at the comfort of your desk, then act on the items in thelist and check them off on your phone when you’re away from the office. You can alsoshare to-do lists (and the responsibilities on them) with colleagues, allowing quick andeasy project collaboration and accountability.

Wunderlist keeps list-making clean and simple, while Checkmark adds additionalfeatures such as location-based reminders. Perhaps you operate from multiple locationsand need to remind yourself to meet with a colleague the next time you’re onsite;Checkmark allows you to set a reminder based on your next physical visit to that officelocation. (Wunderlist: Free, available for Windows, Mac, Web, iOS, and Android.Checkmark: $4.99, available only for iOS.)

2 Willis North America • 5/13

at-lunch programs. Knowing that this captive audience can impactyour bottom line positively (in the form of productivity) andnegatively (in the form of health care costs), employers can acceptthe imperative to build a culture of health improvement where thehealthy choice is the easiest choice.

Health Outcomes – continued from page 1

If you are interested in learning more on howto build a wellness program into yourbusiness strategy, consider speaking to yourWillis Client Advocate® and the Willis HealthOutcomes Consultant for your region.

continued on page 3

3 Willis North America • 5/13

8. Of course, even the best to-do list is only half the battle – you still have to find the time(and motivation) to complete the tasks on the list. What if there was an app that couldactually do some of your work for you? Enter Dunno.

Though Dunno can’t explain how the Affordable Care Act will impact your benefits plan,it can conduct research on the subject for you. All you have to do is enter a quick notewhen the topic is fresh in your mind – perhaps “Affordable Care Act” or “conferencelocations in Chicago” – then go back to what you were doing. Dunno will search the webin the background, delivering results from popular search engines, YouTube, Wikipedia,and other free web resources. An added productivity bonus, Dunno protects you frombeing pulled into the Internet research vortex, where a simple search for sample policylanguage can turn into an hours-long distraction. (Free, available for Mac and iOS).

9. For those rare moments when you do have some extra time for research and skilldevelopment, iTunesU and TED both provide access to quick nuggets of freeeducational and training content. Much of the content available on iTunesU comes fromlive lectures at top universities such as Harvard and Stanford; in most cases, you canlisten along with an entire semester of course lectures. The TED app provides videocontent from the popular TED: Ideas Worth Spreading conference series. (Free, iTunesUavailable for iOS, plus content can also be accessed via iTunes on PC and Mac desktops.TED app available for iOS, Android, and Windows phones).

10. Last, but certainly not least – sometimes the best way of increasing productivity issimply decreasing distractions. Ambiance and Naturespace can help you tune outdistracting background noise and conversations with their expansive sound libraries.Naturespace offers a high-quality selection of immersive, headphones-optimized audioenvironments, from gentle sunrises to violent thunderstorms.

Ambiance also includes a large library of nature soundscapes, plus other ambientsounds such as white noise, theta waves, crackling fireplaces, and whirring clothesdryers. Users can also customize their own soundscapes from multiple layers of sound.(Free, both apps include a wide variety of free sounds, as well as premium sounds that costbetween $1 and $3 each. Ambiance is available on iOS and Android, as well as desktopcomputers. Naturespace app available on iOS only, though some sounds can be purchasedindividually from the website for play on other audio devices.)

Provided by BLR.

HR Corner – continued from page 2

4 Willis North America • 5/13

TO TELECOMMUTE OR NOT IS AMANAGEMENT ISSUE

It’s hard to believe that what began in the eighties as anenvironmental movement is still causing such a stir, especially sinceit’s been reported that more than 3.5 million Americans working inprofit, non-profit and government positions consider home theirprimary office location. In organizations in which the decision ofwhether or not to allow an employee to telecommute is made acrossthe board, as was recently reported in the news with Yahoo!, it is notan employee issue but a management one.

It should be assumed that leaders have the best of intentions whenthey set rules and make proclamations to their employees. Forinstance, let’s say as a leader you believe that by putting a ban ontelecommuting, it will improve collaboration among your employees.While your intention may be to create more opportunities foremployees to be physically present to collaborate, bringing themback into the office will not necessarily solve employee performanceproblems or inspire more successful and effective innovation.

In fact, this may inadvertently reward bad behavior of ineffectivesupervisors and employees and punish good behavior of the majorityof those productively working outside the office.

IT’S ABOUT PERFORMANCEThe underlying issue comes from the performance of the company.This performance is not caused by people working from home andwill not be solved by people working in the office. If you areconsidering whether or not to allow telecommuting, first considerthe performance of those who manage your workforce.

An ineffective manager managing a remote staff is going to be just asineffective managing them at the office. It is one thing to have a poormanager interact with you occasionally through email, text messagesor by phone, but it is quite another to have the manager on your caseall the time.

Many organizations manage performance in a way that motivatesemployees to do only enough to get by and avoid getting in trouble(negative reinforcement). Typically, these organizations manage byexception, providing consequences for workers’ performance onlywhen it falls below the standard or minimum required.

continued on page 5

It should be assumed that

leaders have the best of

intentions when they set

rules and make

proclamations to their

employees. For instance,

let’s say as a leader you

believe that by putting a

ban on telecommuting, it

will improve collaboration

among your employees.

While your intention may

be to create more

opportunities for

employees to be physically

present to collaborate,

bringing them back into

the office will not

necessarily solve

employee performance

problems or inspire more

successful and effective

innovation.

5 Willis North America • 5/13

This approach gets immediate results, but just enough behavior tostop the threats and the potential for other negative consequences inthe near future. It suppresses discretionary effort because there’snothing in it for people to do more than the minimum required.

A better approach is to build in frequent, positive consequences forcollaborative and innovative behaviors which will no doubt tap intothe discretionary efforts of the workforce. Not only is this good forbusiness, it’s good for the organizational culture and the workforce.

THE BENEFITS OF POSITIVE REINFORCEMENTThe only way organizations can earn discretionary effort is throughthe effective use of positive reinforcement. Positive reinforcement isany consequence that increases the probability of the behavior that itfollows. The more likely that people experience positive andimmediate consequences for their behavior, the more likely they willbe to enjoy what they are doing and gladly go above and beyond theminimum required.

People do it all the time in their personal lives with friends, relativesand in their community organizations and charities. They also do itin organizations skilled in building positive reinforcement into thework and where managers, peers and performance systems supportthat work process with frequent recognition and other forms ofpositive reinforcement.

Organizations need managers who understand the science of humanbehavior and how to apply its principles and methods successfully inthe workplace. It is a proven fact that employees who are positivelyreinforced for their performance will undoubtedly continue todeliver improved performance (i.e. Discretionary Effort).

Discretionary effort is an outcome many talk about, but few trulyunderstand. Organizations looking to increase discretionary effort intheir workplace would do well to look first at management behavior

and executive decision-making as to whatneeds to change before deciding thatemployee behavior is the problem.

Lastly, for organizations who do offertelecommuting, the best way to manage whoshould or shouldn’t have this privilege is to,assuming the job can be done remotely, set upcriteria for people who want to work fromhome and give them the chance to EARN it.How do you earn it? By delivering highperformance over an extended period of time.

A poor performer in the office will be a poorerperformer at home. Someone who performs ata high and steady rate in the office will do thesame at home if working from home is whatthe person wants. If people want to work athome, set up the conditions they need to meetto earn that perk and what they need tocontinue to do to retain it.

While it may be difficult for some jobs to bedone at home, Skype and other inventions makeit possible for an increasing number of jobs tobe done remotely as technologies allowpersonal interactions (including collaboration),which is necessary in certain jobs.

Until organizations fix poor management andsupervisory behaviors, in addition toabandoning across-the-board executivedecisions, there will be more changes thatemployees won’t like – such as increased jobpressures and layoffs.

Provided by BLR.

To Telecommute – continued from page 4

6 Willis North America • 5/13

LEGAL & COMPLIANCE

AGENCIES RELEASE FAQ ADDRESSINGEXPATRIATE HEALTH PLANS UNDER PPACA

On March 8, 2013, the agencies charged with implementing thehealth care reform law (the Departments of Labor, Treasury andHealth and Human Services) released another FAQ that addressesemployers’ questions regarding compliance with the law. The FAQ,which can be found here, addresses the extent to which expatriategroup health plan coverage is subject to the provisions of the PatientProtection and Affordable Care Act (PPACA).

BACKGROUND An expatriate health plan is defined as “an insured group health planwith respect to which enrollment is limited to primary insureds whoreside outside of their home country for at least six months of theplan year and any covered dependents, and its associated grouphealth insurance coverage.” Generally, unless there is an exceptionprovided, expatriate plans, as group health plans, are subject to thesame insurance mandates, notice requirements, and fees underPPACA in the same manner as any other group health plan. Some ofthese requirements include, but definitely are not limited to: nolifetime or annual limits on essential health benefits, preventiveservices with no cost sharing for nongrandfathered plans, a claimsand appeal process which includes an external review, extension ofcoverage to a dependent child up to age 26 and the Summary ofBenefits and Coverage (SBC) notice.

The agencies recognize that expatriate plans have challenges whichgroup health plans operating in the U.S. don’t encounter. The firstchallenge is that expatriate plans may require additional regulatoryapprovals from foreign governments, which may cause a conflictbetween U.S. and foreign law requirements. Thus, the expatriate planis further challenged to coordinate and reconcile multiple regulatoryregimes which might make compliance with the PPACA impossibleor impracticable in the near future. For example, independent revieworganizations may not exist abroad, and it may be difficult for certainpreventive services to be provided, or even be identified aspreventive, when such services are provided outside the U.S. byclinical providers that use different code sets and medicalterminology to identify services.

TRANSITIONAL RELIEFWhile the agencies gather additionalinformation and analyze what actions may beappropriate for expatriate plans to complywith the current requirements under PPACA,they are providing expatriate plans withtransitional relief with respect to suchrequirements. The agencies have determinedthat, for expatriate plans with plan yearsending on or before December 31, 2015, therequirements of Subtitles A and C of Title I ofPPACA are satisfied if the plan and insurercomply with pre-PPACA requirements underthe Public Health and Service Act (PHSA).

Subtitle A of Title I of the PPACA addresses“Immediate Improvements in Health CareCoverage for All Americans.” Provisionsunder this Subtitle include, but are notlimited to, no lifetime or annual limits onessential health benefits, prohibition onrescission of coverage, coverage of preventiveservices, the SBC, prohibition ofdiscrimination based on salary and anexternal review as part of the appeals process.

Subtitle C of Title I of PPACA addresses“Quality Health Insurance Coverage for AllAmericans.” Provisions of this Subtitleinclude, but are not limited to, the prohibitionof preexisting condition clauses and otherdiscrimination based on health status, fairhealth insurance premiums,nondiscrimination in health care,comprehensive coverage, and the prohibitionon excessive waiting periods.

As noted, this transitional relief is onlyavailable if the expatriate plan complies withthe pre-PPACA version of the PHSA andother applicable laws under ERISA and theInternal Revenue Code. Examples of those

continued on page 7

7 Willis North America • 5/13

provisions requiring compliance are mental health parity, HIPAAnondiscrimination, ERISA requirements for claims procedures andany reporting and disclosure obligations under ERISA Part I (theseinclude the plan document, summary plan description (SPD) andForm 5500 requirements).

The agencies also noted in the FAQ that coverage provided under anexpatriate plan is a form of minimum essential coverage (MEC). UnderPPACA, an employer’s failure to offer MEC to certain employees mayresult in the application of certain penalties (the pay or play excisetaxes) starting in 2014. The employer pay or play excise taxes areexplained in Willis’ Human Capital Practice Alert,February 2013,“Employer Pay or Play Excise Taxes - Where Are We Now?”

Plan sponsors of expatriate plans should not only discuss theircompliance requirements under PPACA with their health insurers butalso confirm their compliance with the pre-PPACA PHSA requirements.

PORTLAND MANDATES PAID SICK TIME

The City Council of Portland, Oregon recently passed a paid sickleave ordinance. It is the fourth U.S. city to pass such legislation,joining San Francisco, Seattle and Washington, D.C. The new leavelaw, which is effective January 1, 2014, requires businesses with six ormore employees to provide up to 40 hours of paid sick leave a year.Smaller employers (those with less than six employees), must allowemployees to take up to 40 hours of unpaid sick leave. The law can befound here.

Employers must provide protected sick leave to employees who work inPortland more than 240 hours in a calendar year. Employees can earnone hour of paid (or unpaid for small employers) sick leave for every 30hours worked within the city and can accrue up to 40 hours of sick leavea year. Employees are allowed to carry over a maximum of 40 hours ofsick leave to the next year. Employees can begin using accrued sickleave after they have been employed for 90 days. Employers mustprovide previously accrued and unused sick time to an employee who is

rehired within six months of separation andthe employee is entitled to use the previouslyaccrued sick time immediately upon re-employment. An employer who alreadyprovides paid time off that is in compliancewith the ordinance’s requirements and that canbe used for the same reasons does not have toprovide additional time off.

Leave can be taken for an employee’s orqualifying family member’s illness, injury orpreventive medical care. Family member isdefined to include the employee’s children,parents, parents-in-law, grandparents,grandchildren and registered same-sexdomestic partners. Sick leave can also betaken for absences resulting from workplaceor school closures, or for reasons related todomestic violence, sexual assault or stalkingthat affect the employee or the employee’sfamily members. For absences of more thanthree consecutive days, an employer canrequest reasonable documentation, such asdocumentation signed by a licensed healthcare provider or a signed personal statement,that shows the time has been used for one ofthe approved reasons.

The ordinance includes a clause prohibitingemployers from discriminating or retaliatingagainst employees who request, use, orcomplain that they are not receiving sickleave. Employers must provide and post anotice of an employee's rights to sick leave.The notice must be posted in a conspicuousand accessible location where employees areemployed. The City will provide employerswith a template for this notice.

Legal & Compliance – continued from page 6

8 Willis North America • 5/13

SINCE YOU ASKED: WHEN DOESGRANDFATHER STATUS END?The National Legal & Research Group (NLRG) was recently askedabout grandfather status for group health plans under the PatientProtection and Affordable Care Act (PPACA). Specifically, NLRG wasasked whether grandfather status can continue past 2013.

BACKGROUNDUnder PPACA, a grandfathered plan is a group health plan that was inexistence and covered at least one individual on March 23, 2010, thedate that the health care reform legislation was signed into law. Thehealth care reform law exempts grandfathered health plans from theapplication of some – but not all – of the law’s improvements inhealth care coverage and quality (referred to as insurance reformprovisions). Requirements for employers under the health carereform law other than the insurance reform provisions – includingthe employer pay or play mandate – generally apply regardless of aplan’s grandfathered status.

Provisions effective for plan years starting on or after September 23,2010 that do not apply to grandfathered plans:

n Requirement for coverage of certain preventive health servicesand immunizations without cost-sharing

n No discrimination by insured plans in favor of higher-wageemployees (self-insured plans continue to be subject to currentnondiscrimination rules)*

n Requirements to provide patient protections regardingemergency services, choice of primary care provider, and accessto gynecological/obstetric services

n Requirement for internal and external appeals processes

*The federal agencies responsible for implementation of PPACA havedecided to delay their enforcement of the law’s provision makingnondiscrimination requirements applicable to insured,nongrandfathered plans. The delay will remain in effect untilsometime after the agencies issue regulations explaining how insuredplans are to comply.

Provisions effective for plan years starting onor after January 1, 2014 that do not apply tograndfathered plans:

n Plans must cover routine patient costsfor care in connection with clinical trials

n Discrimination against providersprohibited as long as they act within thescope of their licenses

n Out-of-pocket maximum can be nogreater than that allowed for a high-deductible health plan offered inconnection with a health savings account

n Deductibles can be no greater than$2,000 for single coverage and $4,000for family coverage (only applies toindividual and small group policies)

n Certain insured plans become subject torating limitations, guaranteed issue,guaranteed renewability, and certainother requirements

continued on page 9

9 Willis North America • 5/13

HOW CAN GRANDFATHERED STATUS BE LOST?PPACA contemplates that, so long as plans remain grandfathered,the protections of such status continue for an unlimited time(previous health care reform proposals only provided a limitedfive-year period). PPACA does not contain a sunset or expirationprovision on grandfather status. To the extent it applies,grandfather status makes some of PPACA’s insurance reformprovisions (as discussed above) inapplicable to a grandfatheredplan for as long as it remains grandfathered. In one case, the adultchild coverage mandate, there is a time limit on the grandfatherprotection that allows grandfathered plans to exclude dependentchildren based on availability of other employment-based coveragein some cases.

There are certain plan changes, however, that will result in a loss ofgrandfathered status. Interim final regulations issued on June 14,2010, and amended November 17, 2010, identify and explain thesechanges. The rules specify that they are to be applied to each“benefit package” under a plan separately. Although the rules donot define what a benefit package is, it appears that each separatebenefit option under a plan will be treated as a benefit package. Forexample, a plan that offers participants a choice of HMO or PPOcoverage would have two separate benefit packages, and the ruleswould apply to each separately. Therefore, if a change to the HMObenefit package causes it to lose grandfathered status, the PPOwould not lose grandfathered status simply because it is part of thesame plan.

The situations identified by the regulations that can cause a benefitpackage to lose grandfathered status, include, but are not limitedto, the following:

n Elimination of all or substantially all benefits to diagnose ortreat a particular condition (or elimination of benefits for anyitem that is needed to diagnose or treat a particular condition)

n Any increase, measured from March 23, 2010, in a percentagecost-sharing requirement (such as raising an individual’scoinsurance requirement from 20% to 30%)

n An increase in any fixed-amount cost-sharing requirement (e.g., a copayment,deductible or out-of-pocket limit) by anamount (when compared to the amountin effect on March 23, 2010) that exceedsmedical inflation plus 15 percentagepoints

n Increase in a copayment by a dollaramount that exceeds medical inflationplus 15 percentage points (or, if greater,$5 plus medical inflation) since March23, 2010

n If the employer or employee organizationdecreases its rate of contribution towardsthe cost of any tier of coverage for anyclass of similarly situated individuals bymore than 5 percentage points below thecontribution rate for the coverage periodthat includes March 23, 2010

n Imposition of annual limits on the dollarvalue of all benefits below specifiedamounts

Additional information about grandfatherstatus, particularly about the events that cancause a loss of such status, can be found inWillis Human Capital Practice Alerts, July2010, Vol. 3, No. 12, “Regulations onGrandfathered Plans” and November 2010,Vol. 3, No. 17, “Agencies Amend GrandfatherRegulations.”

Since You Asked – continued from page 8

10 Willis North America • 5/13

IT’S OPEN ENROLLMENT ―HOW TO MANAGE THECOMMUNICATION PROCESSAND KEEP YOUR SANITY!

TUESDAY, MAY 21, 2013 2:00 PM EASTERN

presented by:

Marion Cochran Lunt

Senior Communications Consultant

Willis Human Capital Practice

Every year HR teams brace themselves foropen enrollment, the one brief window ofopportunity during which employees canmake important benefit choices and changesfor themselves and their families. Choosingthe right benefits requires significant timeand resources, often stretching – andstressing – the HR team, with little time leftfor strategic communication planning.

This webcast is targeted to help individualswho manage and implement the openenrollment communication process for theirorganizations. The session will help you:

n Look back: determine what worked, whatdidn’t and why

n Understand the who, what, when andwhere of the process

n Identify key factors for successfulcommunication

participant access

Click here to RSVP for this call.

Please note registration closes 1 hour priorto the call start time.

WEBCASTS

LAST MINUTE HEALTH CAREREFORM ISSUES BEFOREOPEN ENROLLMENT

TUESDAY, JUNE 18, 2013 2:00 PM EASTERN

presented by:

Maureen Gammon and Frances Horn

The webcast will address issues raised byhealth care reform that are relevant for the2014 plan year.

The webcast will:

n Discuss the penalties under the employerpay or play mandate

n Discuss options and strategies forcomplying with the pay or play mandate

n Explain the safe harbor for determiningfull-time employee status under theemployer pay or play mandate

n Review what written materials andnotices should be distributed to planparticipants at open enrollment

Upon conclusion of this program,participants should be able to:

n Understand how and when the penaltiesunder the employer pay or play mandateapply

n Discuss with management potentialstrategies for complying with the pay orplay mandate

n Know what information should beprovided at open enrollment and whoshould receive it

participant access

Click here to RSVP for this call.

Please note registration closes 1 hour prior tothe call start time.

NEW ENGLAND

Auburn,ME207 783 2211

Bangor, ME207 942 4671

Boston, MA617 437 6900

Burlington, VT802 264 9536

Hartford, CT860 756 7365

Manchester, NH603 627 9583

Portland, ME207 553 2131

Shelton, CT203 924 2994

NORTHEAST

Buffalo, NY716 856 1100

Morristown, NJ973 539 1923

Mt. Laurel, NJ856 914 4600

NewYork, NY212 915 8802

Norwalk, CT203 523 0501

Radnor, PA610 254 7289

Wilmington, DE302 397 0171

ATLANTIC

Baltimore, MD410 584 7528

Knoxville, TN865 588 8101

Memphis, TN901 248 3103

Metro DC301 581 4262

Nashville, TN615 872 3716

Norfolk, VA757 628 2303

Reston, VA703 435 7078

Richmond, VA804 527 2343

Rockville, MD301 692 3025

SOUTHEAST

Atlanta, GA404 224 5000

Birmingham, AL205 871 3300

Charlotte, NC704 344 4856

Gainesville, FL352 378 2511

Greenville, SC704 344 4856

Jacksonville, FL904 562 5552

Marietta, GA770 425 6700

Miami, FL305 421 6208

Mobile, AL251 544 0212

Orlando, FL407 562 2493

Raleigh, NC704 344 4856

Savannah, GA912 239 9047

Tallahassee, FL850 385 3636

Tampa, FL813 281 2095

Vero Beach, FL772 469 2842

MIDWEST

Appleton,WI800 236 3311

Chicago, IL312 288 7700312 348 7700

Cleveland, OH216 861 9100

Columbus, OH614 326 4722

Detroit, MI248 539 6600

Grand Rapids, MI616 957 2020

KEY CONTACTSU.S. HUMAN CAPITAL PRACTICE OFFICE LOCATIONS

WWiilllliiss North America • 03/13

Milwaukee, WI262 780 3476

Minneapolis, MN763 302 7131 763 302 7209

Moline, IL309 764 9666

Pittsburgh, PA412 645 8506

Schaumburg, IL847 517 3469

SOUTH CENTRAL

Amarillo, TX806 376 4761

Austin, TX512 651 1660

Dallas, TX972 715 2194972 715 6272

Denver, CO303 765 1564303 773 1373

Houston, TX713 625 1017713 625 1082

McAllen, TX956 682 9423

Mills, WY307 266 6568

New Orleans, LA504 581 6151

Oklahoma City, OK405 232 0651

Overland Park, KS913 339 0800

San Antonio, TX210 979 7470

Wichita, KS316 263 3211

WESTERN

Fresno, CA559 256 6212

Irvine, CA949 885 1200

Las Vegas, NV602 787 6235602 787 6078

Los Angeles, CA213 607 6300

Phoenix, AZ602 787 6235602 787 6078

Portland, OR503 274 6224

Rancho/Irvine, CA562 435 2259

San Diego, CA858 678 2000858 678 2132

San Francisco, CA415 291 1567

San Jose, CA408 436 7000

Seattle, WA800 456 1415

The information contained in this publication isnot intended to represent legal or tax advice andhas been prepared solely for educational purposes. You may wish to consult your attorneyor tax adviser regarding issues raised in this publication.

WWiilllliiss North America • 03/13