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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><a name="_Hlk161057670"></a><a name="_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><img width="197" height="75" id="Picture_x0020_4" src="cid:image001.png@01DB86D3.9BD3EBE0" alt="A blue text on a black background
Description automatically generated"></span></span></a><span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></span></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">February 24, 2025<o:p></o:p></span></span></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></span></span></p>
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<span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">To:<o:p></o:p></span></span></span></p>
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<span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"></span></span>
<td width="626" valign="top" style="width:469.4pt;padding:0in 0in 0in 0in;height:19.4pt">
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:0in;line-height:normal">
<span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Department Benefits Representatives (DBRs)<o:p></o:p></span></span></span></p>
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<span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">From:<o:p></o:p></span></span></span></p>
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<span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"></span></span>
<td width="626" valign="top" style="width:469.4pt;padding:0in 0in 0in 0in;height:19.95pt">
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:0in;line-height:normal">
<span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Central HR Benefits Office<o:p></o:p></span></span></span></p>
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<span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Re:<o:p></o:p></span></span></span></p>
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<td width="626" valign="top" style="width:469.4pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;height:22.55pt">
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;line-height:normal">
<span style="mso-bookmark:_Hlk161058449"><span style="mso-bookmark:_Hlk161057670"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Lincoln Financial – 2025 Disability Benefits Taxation <o:p></o:p></span></span></span></p>
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<span style="mso-bookmark:_Hlk161057670"></span><span style="mso-bookmark:_Hlk161058449"></span>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">DBRs,
<b>please DO NOT share this information</b>. It is for your information only. <b>
<u>Do not reply to this mail.</u></b> Please send a separate email with questions to
</span><a href="mailto:benefits@ucr.edu"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">benefits@ucr.edu</span></a><span style="font-size:11.0pt;font-family:"Arial",sans-serif">.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="642" style="width:481.5pt;background:white;border-collapse:collapse">
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><u><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"><br>
</span></u><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">The UC Disability Program offers both employer and employee-paid benefit plans. The tax implications on benefits from these plans depend on who pays the insurance
premiums.</span><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="margin-bottom:0in;line-height:normal;mso-list:l0 level1 lfo2">
<span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">Basic Disability – UC pays premiums. Benefits payments are generally taxable.</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></li><li class="MsoNormal" style="margin-bottom:0in;line-height:normal;mso-list:l0 level1 lfo2">
<span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">Voluntary Short and Long-Term Disability – Employees pay premiums. Benefits payments are generally not taxable. </span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></li></ul>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">The Basic and Voluntary Short-Term Disability (VSTD) plans both provide benefits for a maximum of six (6) months.
When an employee is enrolled in both the VSTD and Basic disability plans, benefits from both plans are usually paid concurrently. Lincoln Financial Group (LFG) issues a single consolidated payment. Each year, LFG uses IRS guidelines to determine which portion
of disability benefits is taxable. For 2025, 14.83% of disability payments will be subject to taxes when employees receive both Basic and VSTD benefits at the same time – a decrease from the 2024 percentage. </span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Taxability of Disability Benefits<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Plan<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">2024<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">2025<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Basic Disability only<o:p></o:p></span></b></p>
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<td width="72" valign="top" style="width:.75in;border-top:none;border-left:none;border-bottom:solid #7F7F7F 1.0pt;border-right:solid #7F7F7F 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">100%<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">100%<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Voluntary Short-Term Disability only<o:p></o:p></span></b></p>
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<td width="72" valign="top" style="width:.75in;border-top:none;border-left:none;border-bottom:solid #7F7F7F 1.0pt;border-right:solid #7F7F7F 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">0%<o:p></o:p></span></b></p>
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<td width="60" valign="top" style="width:45.0pt;border-top:none;border-left:none;border-bottom:solid #7F7F7F 1.0pt;border-right:solid #7F7F7F 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">0%<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Basic and Voluntary Short-Term Disability (when combined into consolidated payments)<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">15.78%<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">14.83%<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Voluntary Long-Term Disability only<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">0%<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">0%<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span></b><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span lang="EN" style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">Please direct employees to contact the LFG case manager by phone or email with questions about taxes withheld
from disability benefit payments.</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><u><span style="font-size:11.0pt;line-height:115%;font-family:"Arial",sans-serif"><o:p><span style="text-decoration:none"> </span></o:p></span></u></p>
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