Reflect ions • January 2013 | 1Reflect ions • March 2014 | 1

At RestEach quarter we publish a list of those who have passed to their rest. We no longer provide the

ages of the deceased. Long time readers will note that we have previously also listed the names of new beneficiaries. We have decided to stop doing this after complaints from some individuals who felt their privacy had been invaded. Therefore only the deceased will be listed. Thanks for your understanding.At RestAguinaldo, Mary L. (CA)Allen, Mildred M. (OR)Anderson, Ernest S. (AZ)Argent, Russell (MD)Arteaga, Isabel (CA)Ashing, Ruth H. (NE)Ayala, Pablo (TN)Baker, Luchion (AL)Barnhart, Laura Doon

(MN)Barron, Howard Munson

(FL)Bartness, Jean Carolyn

(MD)Bates, Harlan C (WA)Bauder, Joyce (TX)Becker, Daniel (DE)Bergherm, Rachel R.

(NC)Billingy, Lucelia D. (FL)Blanchard, Margaret (CA)Bottsford, Ronald C.

(TX)Bouit, Mildrid (CA)Bozeman, Carroll (Jack)

L. (AR)Brett, Edna Marianne

(CA)Brooks, Gladys Pereyra

(CA)Brown, Elsie M. (OR)Bruce, Gerald O. (WA)Bryan, Wilmer Lee (WA)

Budd, Joseph E. (AZ)Burden, Clarita (WA)Cabrera, Roberto J. (VA)Cadavero, Richard M.

(TN)Calkins, D. Ordell (CA)Casteen, Charles B. (NC)Castillo, Mary L. (NV)Cedergren, Betty M. (CA)Ching, Bessie (CA)Cobble, Ruth M. (TN)Collar, Mary (FL)Colvin, Gerald F (TN)Cooley, Sally A (MD)Cornforth, Ardyth H.

(OR)Crickmer, Milon N. (CA)Crist, Hester L. (KS)Cruzen, Norma J. (IL)Cullum, Helen E. (MD)Cunningham, Elizabeth

A. (MD)Curley, Barbara A. (MI)Davis, Earlene P. (MD)Dawson, Robert M. (TN)Delaporte, Beverly J (MI)Deslandes, Nadir (VA)Dettwiler, LaVersa (OR)DeVaughn, LaVerne (VA)Dickerson, Lavolla K.

(WA)Dickerson, Lois M. (TX)Din, Ohn Sein (CA)

Doleman, Donald D. (CA)

Dumont, Ruth (WA)Early, John W. (TX)Eberhardt, Elmer (OR)Eggebrecht, Virginia L.

(FL)Elizalde, Blanca R. (CA)Evans, Bradford O. (CA)Evert, Edward D (TN)Fadeley, Robert

Cunningham (TN)Familia, Rafael (GA)Fancher, Mary J. (CA)Foster, Gilbert J. (AL)Fox, Frances Mae (TN)Franklin, Ida F. (TN)Freidline, Charles E (NE)Friday, William S (NC)Gantz, George I. (FL)Geary, Virginia L. (GA)Ghishan, Adelma (CA)Gibson, Maxine E. (MO)Greene, Erna Myers (TN)Greer, William R. (CA)Guadiz, Elsie (CA)Hamil, Juanita (TN)Hansen, Knud B. (NC)Harding, Melba J. (OH)Hart, Dorothy M. (FL)Heinrich, James A. (AZ)Henderson, Jesse G. Jr

(FL)

Hibbert, Joanne (KS)Hibbs, Faye Nell (TX)Highsmith, Florence H.

(WV)Hyde, Irma (TN)Hyde, Lou Ann (TN)Ikene, Hiroshi (HI)Jannone, Alfonso (MD)Jenkins, Patricia A. (MD)Jenson, Betty A. (CA)Jepson, Irene W. (WA)Johnston, Marianette

(CA)Juhl, Eleanor (GA)Kaneshiro, Masao (HI)Kennedy, James E. (FL)Kenyon, Betty (MT)Kershner, Robert W. (ID)Khatri, Jekishan C. (MD)Kibble, Donna Goins

(MO)Kinney, Elizabeth A. (FL)Knabenbauer, Robert H.

(CA)Knowles, George E (AZ)Knowlton, Pauline (NY)La Count, Charles K.

(MI)Lanier, Frieda L. (FL)Laue, June (TX)Lawson, Clifford J. (WA)Leber, Steven L (CA)Lee, Sara E. (CA)

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Lewis, L. Lucile (NC)Lightford, Alpheaus P. (TN)Lighthall, Byron W. (MN)Lighthall, Laurence J (SC)Lindsey, Flora P. (TX)Loganbill, Esther Lily (WA)Long, Jack A. (CO)Lyles, Thelma D. (TN)MacDonald, Paulette A. (CO)Marley, Everett L. (SC)Marston, Bruce (ME)Martin, Cecil C. (WA)Matiko, Norman J. (CA)Matkovics, Imre (FL)May-Dickinson, Doris Lucille

(FL)McConnell, James (NC)McKinney, William M. (WA)Menendez, Blanca Alicia (CO)Meyer, Aloysius L. (TN)Miller, H. Duane (TN)Mohr, Floyd Henry (AZ)Morford, Alvin (TN)Morris, John William (MA)Morse, Joyce Elaine (OH)Mund, Violet (CA)Munsterteiger, Bernard (CA)

Musgrave, Norma J. (FL)Nelson, Ruth T. (CA)Noel, Ernest L. (CA)Norris, Vera Jean (MO)Oliver, Gisela (OK)Olson, Wayne (WA)Ott, Mary M. (LA)Palmer, Elaine K. (KS)Paulson, Lillian V. (KS)Pino, Pedro (CA)Porter, Beatrice Maria (TN)Read, Marilyn J. (TN)Reber, Jeannette B. (PA)Reid, Zadock (CA)Reiner, Patricia A. (TX)Reiss, Patricia B (TN)Rider, Robert D. (TX)Risk, Donald J. (AR)Rivas, Delores (CA)Riveroy, Guadalupe (OR)Roberts, Bobby Lee (TX)Robinson, John O. (CA)Rodriguez, Clarissa (MI)Ronay, Margaret (VA)Roshak, Orest (TN)Roth, Kenneth S. (FL)Royer, Ralph W. (FL)

Salesses, Josephine M. (CO)Sanchez, Raul M. (TX)Sather, Donald George (CA)Schmidt, Harold L. (FL)Schnell, L. Joyce (OR)Schram, Glenda R. (MD)Schutter, Beverly (WA)Seibel, Marvin M. (OR)Serikaku, Barbara A. (CA)Shin, Jeong S. (CA)Shoemaker, Anna L. (NV)Simeone, Ethel E. (NJ)Simmons, Edna (MA)Skeggs, Thelma Mae (TN)Smith, John C. (CA)Smith, Mary Louise (OH)Smothermon, George E. (FL)Sonnenberg, Alma M. (CA)Soughs, Katie M. (PA)Spence, Garnet P (TN)Staples, John (CA)Steeg, Lillian G. (CA)Stephan, James Robert (NE)Stephens, Lois J. (AR)Stevens, Bill (CA)Stevens, Joyce M. (KS)Stevens, Kathryn (TN)

Tamborski, Dorothea (OH)Thurman, Thomas J. (OR)Torland, Arthur N. (WA)Twombly, Clarence (MD)Van Bonn, Betty T. (KY)Vance, Hazel M. (CA)Vega, Monserrate T. (PR)Vipond, Floyd (CA)Walters, William E. (CA)Ward, Ruby Doris (PA)Ward, William W. (GA)Waring, Ernest William (PA)Warner, Betty J. (CA)Wendt, Dale R. (WA)Wessling, Ralph F. (FL)Wilson, Carol Lynn (MD)Wisdom, Rosalie Mae (OK)Wood, Dorothy (CA)Woods, Charles (MI)Wooten, Earlene M. (TX)Wyatt, Bernhild M (FL)Xu, Bao-Ying Wu (CA)Younker, Roy D. Jr. (CA)Zuchowski, Victor L. (WA)

Spouse AllowanceOn the January statement sent to Retirees, a few will see a line item that includes “Spouse Allow.” Retiree eligibility for this benefit enhancement would have been determined during the initial application

process–before your benefits started—and would not be added at a later time. The Spouse Allowance portion of a retirement benefit is a conditional benefit and is subject to reduction or

discontinuance. The following changes will impact eligibility for the Spouse Allowance:

• Death of a spouse• Divorce• Retirement of a spouse from any employer with resulting retirement benefits.

The Spouse Allowance is an often misunderstood benefit. It is designed to enhance the benefits of the Retiree based on meeting eligibility criteria (20 years of service credit and married for at least one year prior to retirement) and documenting

that the spouse has no employer-provided retirement benefits. It is an extension of the old ‘Family Plan’ and recognizes that some denominational jobs make it difficult for a spouse to have a career resulting in retirement benefits. Today, only a small fraction of new retirees receive the Spouse Allowance.

Should death, divorce or retirement occur, it is the Retiree’s responsibility to provide that information to our office as soon as possible to avoid any benefit overpayments that would need to be returned.

Payroll Distribution Dates:December 24January 27

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AdventistRetirement

PlansDel Johnson Administrator

Lyn Wick Associate Administrator

Ray Jimenez Associate Administrator

Lisa Turpen Associate Administrator

Beth Roberts Assistant Administrator

Adventist Risk Management: 1-800-447-5002 Healthcare Claims Queries

SHARP: 301-680-5036 Email: SHARP@nad.adventist.org

Healthcare Eligibility Queries

Submit all claims to: Adventist Risk Management—SHARP

PO Box 1928 Grapevine, TX 76099-1928

Express Scripts: 1-800-841-5396 Verify pharmacy benefit and

pharmacy participation

Payroll: 1-888-838-8955 Bulletin Board of Payroll Information

NAD Retirement Department Fax: 301-680-6190

Email: NADRetirement@nad.adventist.org 12501 Old Columbia Pike

Silver Spring, MD 20904-6600

Barbara Yowell: 301-680-6244 Lost checks, direct deposits,

1099R, tax withholding, verification of benefits for loans,

housing, Medicaid

Shirley Jones: 301-680-6249 General Retirement Office Information Reporting a death, change of address,

disability reviews

Checks/EFT Released

This Month: Mar. 27Next Month: Apr. 25

PAYROLL BULLET IN BOARDRemarriageCan you find love again? Sometimes a retiree re-marries

in retirement, and calls our office to find out the implications of such an event. Essentially, remarriage in retirement does not impact the retiree’s benefits. The new spouse is not eligible for spouse allowance or survivor benefits based on the retiree’s career. Under the Affordable Care Act the Plan is now required to offer SHARP to a post retirement spouse. Beginning January 1, 2014 healthcare assistance is available for the new spouse based on the retiree’s healthcare eligibility. The new spouse is not eligible for the Retiree’s Earned Credit. If two of our beneficiaries marry in retirement, their individual retirement, survivor benefits and healthcare benefits continue as they were prior to that marriage.

The post-retirement spouse would have availability of the death benefit. A retiree from the church (not hospital) plan who passes away is eligible for a modest death benefit, and that benefit is provided to the current spouse.

It is important that our records of your spouse are accurate, so we should be informed of a re-marriage by a signed note from the retiree. We need the new spouse’s date of birth, full name, Social Security number, and marriage date. We will also need a copy of his/her social security card to verify that the name and social security number we use matches what the Social Security Administration has in their database. We will also require a copy of his/her Medicare card if eligible.

Tax TimeThis is the time when tax preparers and taxpayers become

particularly busy in fulfilling their obligations to Uncle Sam. This is when we receive frantic calls from retirees who have misplaced or never received their forms 1099-R, or have questions about the need to file. One of the most common queries is, “Do I need to file this year?”

The following guidelines apply to most people. Keep in mind that “gross income” includes all income that is considered taxable such as wages, pension, taxable distributions from a 401(k) or 403(b) or IRA, but not including Social Security income.

There are a couple of points to remember. If you are self employed (perhaps you make and sell quilts) and your net earnings from your business exceeded $400 for the year, you need to file and pay self-employment tax.

Some retirees who do not meet the above thresholds may still choose to file for several reasons:

• If an employer or retirement plan withheld taxes from wages or pension, you can only recover these credits by filing a return

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General Conference of SDANAD Retirement Plans12501 Old Columbia PikeSilver Spring, MD 20904-6600

• You may be eligible for an Earned Income Credit or other “refundable” credits, paid by the government to qualifying low- and middle-income workers even if they owe no taxes.

• If you are a minister, you should consider the gross income before reducing your income because of parsonage allowance exclusion in determining if you meet the thresholds above. Some ministers have told us they assumed they didn’t have to file because parsonage allowance exclusion brought their income below the threshold, but the IRS goes by what is reported to them. Some have had to go back several years and file retrospective returns.

Our office is not trained or authorized to give tax advice, and if you are uncertain, it is best to obtain advice from a tax preparer. Computerized tools to assist with tax preparation are getting better, and cheaper. I found several companies that provide free on-line software for simple tax preparation. The IRS web site has a tool to assist you in finding the right web site for you at www.irs.gov. Find the “Free File” icon (usually top right of the web site) and fill out a simple form. Clergy or those with significant investment income may find these freebies to be inadequate.

Some Senior Centers provide free advice and assistance for tax preparation. If you are a minister and hire a tax preparer, make sure your preparer is familiar with and understands clergy tax preparation. Ministers, be sure to refer to the letter you received from us in December or January regarding claiming parsonage allowance exclusion. You can download a copy of that letter from our web site (www.adventistretirement.org) by going to the Retiree Downloads section.

Tax Status Must File if your Gross Income is at least:Single, 65+ $11,500Married, filing jointly, one spouse 65+ $21,200Married, filing jointly, both spouses 65+ $22,400Qualifying Widow or Widower 65+ $17,300