We currently have a Fogarty International Scholar from Korea in our
department and can answer some of your questions.    The award includes an
institutional allowance which is used for his mandatory health insurance.
 This is very similar to the and individual NRSA awards as well as
Training Grant Postdoctoral Fellowships  from the NIH.   While the amount is
modest, the Fogarty fellow has been offered the opportunity to enrol in a
plan through the Advanced Eduaction in The Sciences (FAES) which is  located
in the NIH, Bethesda, MD.   This type of coverage is not offered to the
usual individual NRSA recipient.   The benefit of such a program is that the
costs are lower than any plan we could offer him locally or through our
institution ($113/monthly/individual - $236/monthly/family)   While the
Fogarty Fellowship can only be used to cover the individual's medical
coverage, the additional cost for a family, if needed, can be  paid for by
the recipient.   Fogarty Scholars are notified about these special
 conditions when they accept the award.

In terms of your payroll issues,  all of our "fellows" in the University are
issued 1099 forms rather than W-2, since they are not technically employees.
 It is important for your institution, particularly your Payroll Dept.,  to
be able to differentiate between these individuals, regardless of whether
they are visiting Foreign Scholars, resident foreign aliens, or permanent US
citizens.     While the issue of tax treaties between the US and foreign
countries can be complicated, given all of the possible combinations, it
must be observed as well.

None of our fellows, including individual NRSA, training grant fellowships,
or other types of fellowships, participate in an "employee" accrual system
for vacation or sick time.

I hope some of this is helpful.

Gary P. Naegel
Administrator, Pharmacology
Yale School of Medicine
333 Cedar Street PO 208066
New Haven, CT  06520-8066
(203) 785-4373
xxxxxx@Yale.edu
 ----------
From: RESADM-L
To: Multiple recipients of list RESADM-L
Subject: Fogarty Award
Date: Monday, February 13, 1995 5:45PM

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!!

* * * * * * * * * * * * * * * * * * * * * * * * * *
* 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                                *
* * * * * * * * * * * * * * * * * * * * * * * * * *