Fogarty Award Evelyn Ford 13 Feb 1995 16:45 EST

We have a Fellow coming from Turkey who is the recipient of a Fogarty
International Research Fellowship Award.  Though this Award is made to
the Fellow, we are the recipient of the funds (as the sponsoring
institution) and will act as paymaster.

If anyone has had experience with this type of Award, or a similar
situation, we would very much appreciate information on how you handled
the following problems:

We are told by the award instructions that the Fellow is not considered
an employee of the sponsoring institution (us).  We could pay him through
Accounts Payable, which would issue him a 1099 for the tax year, but the
instructions also add that we have to withhold anticipated taxes unless
there is a treaty exempting the income from taxation (there is none
between Turkey and the U.S.).  We cannot do the latter here without placing
the Fellow on the Payroll as an employee.  How have you handled this
situation?

Depending on the answer to the above, there are possibly several problems
with respect to the health insurance issue.  The award notice states the
Fellow must have health insurance, and we are given funds that would
provide for HIS coverage only.  He is given the option of continuing
coverage in his home country, joining the sponsoring institution's plan
(if possible), or buying a private policy.  If we have to place him on
the Payroll in order to withhold taxes, then our HR system will treat him
as an employee:  he won't have the option of choosing a plan, he will
HAVE to take one of our programs.  How did you treat health insurance?

The Fellow is not permitted paid vacation but is allowed to use up to 15
days per year for sick leave.  How did you record this -- just keep
internal records of any time off (since he probably will not be in the
leave accrual system)?

Any help you can provide will be appreciated!!

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* Evelyn J. Ford, Research Administrative Manager *
* Neurosciences Research Center                   *
* Allegheny-Singer Research Institute             *
* Pittsburgh, Pennsylvania 15212  U.S.A.          *
* xxxxxx@singer.asri.edu                            *
* 412.359.4475 voice                              *
* 412.359.4499 fax                                *
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