© Copyright BenefitHelp™

The BenefitHelp System is the staple for any employer’s benefit management; from communication and enrollment to total benefits management. General BenefitHelp System Features BenefitHelp System is our “state of the art” online enrollment and benefits administration system utilized to manage all benefits information. Highlights of our system include: easy uploads and downloads, electronic data reporting to carriers, online benefits enrollment for open enrollment, new hires, and lifestyle changes, benefit plan rules, real time benefits statements, and robust reporting capabilities. Our system operates in a secured environment. All information is encrypted before being securely transmitted over the internet. The following features and benefits are specific to the software’s general system architecture and overall capabilities. Product FeaturesPractical Benefits Flexible AdministrationMultiple company administrators can be set up, each with a different level of security and access to the system, facilitating the separation of the administrative duties, by company, department and personnel. Custom BrandingAdministrators can customize the software to display their organization’s identity, such as name and logo. Complete System AuditingSystem activity is tracked and recorded by user type, date, time, work station and the detail of the activity. This is useful for auditing the changes to plan designs and the individual user information. This is an invaluable feature that increases user accountability and accuracy. Automatic NotificationAdministrators have the option to receive system generated s, notifying them of an employee’s access and activity with the software. Automatic Data Exchange & Report Scheduler The software has an easy-to-use scheduling utility that allows for the secured automatic data exchange, ( or FTP), of file exports and reports to occur at any day, date and time. Data Import/ExportAny current data that needs to be recorded into the software database can be imported electronically or manually entered, depending on an employer’s preference. All of the data in the software database can be exported to other internal departments, external vendors, such as payroll processors, insurance carriers and brokers, or any organization that you need to share data with, and Microsoft Excel. 80+ Preprogrammed ReportsThere are over 80 preprogrammed reports available within the software, which can be queried in many ways. For example, by plan, year, date, enrollment, volume, age, years of service, employee class, division, etc. They can be printed or downloaded to Microsoft Excel for further manipulation. Additionally, they can be scheduled to run automatically, with frequencies generally ranging from daily to monthly. Context Sensitive Help System Accessing the help window within an area of the software will display the help content that corresponds to that area of the software. A table of contents and search mechanism is also available. Benefit Help System (Capabilities & Details) © Copyright BenefitHelp™2

Product FeaturesPractical Benefits Enrollment HistoryThe history of the employee benefit elections, including the coverage selected, employer/employee cost, and the date and time of the election is maintained by the system. Compatible with 30 Benefit Plan Types The system is robust, allowing for the setup and enrollment in thirty different types of employee benefits, health, life, disability, retirement, and flexible spending accounts are just a few of the benefits available. Repository of Benefit Plan Designs Administrators can create and store benefit plan designs that can be used over and over again. This will greatly reduce the amount of time spent on plan designs and will also eliminate errors. Robust Benefit Plan Design Capabilities The software can accommodate unique and complex benefit plan designs, examples include: - Flexibility with same sex or domestic partner coverage - Allowing employee dependents to enroll in different benefit plans than the employee - Disability insurance buy-up options can be based on multiple rate tables and contribution amounts - Flexible benefit plan contingency rules - Determining the employer’s percentage of contribution - Eligibility determination by employee class, years of service, salary, waiting periods, department, zip code, etc. - Coverage determination using x-times salary or flat amounts - Benefit cost determination using age-banded tables or flat dollar amounts - Minimum/maximum coverage determination or contribution amounts - Setup Cafeteria Plan and the corresponding attributes This benefit plan design flexibility allows administrators to setup and maintain plan designs for almost any employee benefit. Optional Underwriting Workflow Process There are two methods for transferring the employee’s medical history information to the carrier. The first method and the most efficient are electronically. The second method involves printing the information on the carrier-specific underwriting forms Flexible Employee Enrollment Process The software allows the administrators to only set up the benefit plans that are available to an organization. This will simplify the enrollment process because employees are only presented with the screens/pages for the benefits that are available to them. Maintaining Maximum Guarantee Issues An Evidence of Insurability form will be presented to the employee when a benefit plan’s guarantee issue value is exceeded. The coverage and cost is determined using the guarantee issue value until the carrier has indicated the evidence of insurability has been received, which will release the full coverage elected and the associated cost. Perform Manual AdjustmentsAdministrators can make changes and corrections to the employee enrollment records. Automatic Adjustment Reporting Administrators can lock the payroll, billing or plan enrollment reports and then elect to have the software automatically report any adjustments made for the locked reporting period. This feature allows retroactive enrollment activity to be properly managed and provides accuracy and efficiency to billing administrators. Life Event ManagementAdministrators can establish qualified life events and assign them to one or more of the benefit plans. All qualified life events possess configurable rules. These rules include retroactive days, transaction verification workflow options and eligible enrollment actions (only change or terminate coverage or any action). This feature is essential for the accurate ongoing management of employee benefits. Enrollment and Eligibility The following features and benefits are specific to the software’s Enrollment and Eligibility module. © Copyright BenefitHelp™3

BenefitHelp Payroll Features The following features and benefits are specific to the software’s Payroll module. BenefitHelp HRIS Features The following features and benefits are specific to the software’s HRIS module. © Copyright BenefitHelp™ Spending Credits or Benefit Bank Administrators can setup the parameters, (years of service, percent of salary, number of dependents enrolled in a particular benefit plan, etc.), by which an employee earns spending credits. In addition, the administrator has the ability to manage maximum salary deductions, cash reimbursements and to determine if the leftover credits should be applied to the employer or employee. Requiring/ Ordering Plans An administrator may require that certain benefit plans are mandatory for employees or they may want to specifically order the benefit plans for a particular employer group. Both functions are easily accomplished through an easy-to-use utility within the product. Care Provider DirectoriesEmployees can search and choose from the available care providers within their elected benefit plans. This information can then be electronically transmitted to the insurance carrier. This assists employees, while providing accurate information to carriers. Product FeaturesPractical Benefits Payroll HistoryA history of the employee’s payroll information is maintained in the software database including, pay rate, paid time-off and federal and state withholding taxes. Evidence of InsurabilityHolds evidence of insurability amounts from payroll. Premium CalculationsThe system calculates premium amounts. Paid Time-off CategoriesPaid time-off categories can be created and used by managers/supervisors to maintain the employee’s use of paid time-off. Employees can view their balances at any time. Real-time DeductionsWhen the employee elects coverage in a benefit plan that has an employee cost factor the payroll deduction and net paycheck amount are updated at the same time. Imputed IncomeCalculations related to imputed income are provided. Sample PaycheckEmployees can view how their benefit elections impact their net pay by viewing a sample paycheck listing their deductions and year-to-date totals. Product FeaturesPractical Benefits HRIS HistoryA history of the employee and dependent information is maintained in the software database including, personal, employment, beneficiaries, education, emergency contact and medical. Address ChangesEmployees can keep their addresses up-to-date by logging in making their changes online; a confirmation of the change can be automatically provided to the employee and to the supervisor. ReportingCensus reports, new hire reports, and many other general HRIS reports can be easily generated. Bill ReconciliationData to reconcile monthly vendor bills, or to create self-billing – reports can be set-up to capture activity between payments which greatly simplifies the bill reconciliation process. 4

BenefitHelp System Communications Features The following features and benefits are specific to the software’s Communications module. © Copyright BenefitHelp™ Turnover ManagementThe system can provide several different variations of employee turnover reporting – within the first 90 days, within the first year, etc. – to provide HR with accurate information needed to measure turnover reduction initiatives. RecognitionEmployee birthday lists, service year’s lists, etc. can be generated. Life Event ManagementAdministrators can establish qualified life events and assign them to one or more of the benefit plans. All qualified life events possess configurable rules. These rules include retroactive days, transaction verification workflow options and eligible enrollment actions (only change or terminate coverage or any action). This feature is essential for the accurate ongoing management of employee benefits. Tracking PTOThe system can track paid time off. Performance EvaluationsManagers/supervisors have access to an employee review feature that allows them to record the employee’s review date, pay rate, bonus information, notes and time of the next review. They can also upload and attach external documents to the employee review record. The manager/ supervisor has the option to allow the employee to view their employee review. Applicant TrackingComing soon. Product FeaturesPractical Benefits Benefit Plan DescriptionsAdministrators are provided with an easy-to-use feature that allows them to control the benefit plan descriptions that the employees view. During the enrollment process and on an ongoing basis, employees can view detailed information about the benefit plans being offered. If the employer offers more than one type of a particular benefit, the employee can view a side-by-side product comparison to assist them in choosing the product that meets their particular needs. Employees can also download corresponding benefit plan description documents and are provided with links to web sites that may contain more helpful information. Statement of BenefitsEmployees are able to view a real-time benefits statement that lists their salary, benefits, employer/employee contributions, paid time-off, and payroll taxes, etc. are presented to the employee and a percentage above the employee’s regular salary is calculated and displayed. This feature clearly shows employees the full benefits the employer is providing and is an excellent employee retention tool. FormsAdministrators can upload external documents for the employees to download for viewing, increasing communication efficiencies and reducing the paper shuffle. BroadcastsAdministrators can send messages to specific groups of employees based on demographic information stored in the database. Bulletins/News FlashesAdministrators can create bulletins for employees to download. The bulletins can be created using a content management feature, which also allows images to be uploaded and displayed. In addition, external documents can be imported and attached to the bulletin. Employees can easily download the bulletins through the employee communications module. Real-Time Benefits EducationWhile enrolling, employees can have real time access to overviews of the benefit plans with one click. Consolidated Enrollment Form At the end of the enrollment process, employees can print a consolidated enrollment form, which provides a summary of their benefit elections and coverage. Employee HandbookThe software offers three methods for creating an on-line employee handbook. With the first two methods the employees are also able to search and browse by topic. The first method is a wizard-based utility that asks administrators questions that based on their answers creates the employee handbook. The second method utilizes an open-ended content management utility. The final method is to upload their existing employee handbook. 5

© Copyright BenefitHelp™ BenefitHelp System Reports System reports can be queried many ways. For example: by plan, by year, by date, by enrollment, by volume, by election, by age, years of service, employee class, division, by COBRA, by FMLA, Division, and many more. Reports can be exported into three different file formats (.html.csv. or.pdf). Most reports can be setup to run on a scheduled basis. For example, a report that shows newly eligible employees that have not enrolled prior to the deadlines/effective dates. This report can be set up to automatically go to each supervisor via informing them which employees have completed (or not completed) their enrollment. This provides managers with the tools to be proactive to insure new employees are enrolling prior to the cutoff dates. This should reduce or even eliminate the number of requests for exceptions. Most reports can be scheduled to run automatically with frequencies ranging from daily to monthly and ed to designated individuals. System Reports: Employee Census: contains employee demographic data. Dependent Census: contains dependent demographic data and relation to employee. Add/Change/Delete: contains detailed information regarding any changes to employee records for a selected date span. COBRA Employee Status: contains information on employees with a status of COBRA and the COBRA begin date, end date and number of days remaining. Employee Eligibility: contains information regarding the employees’ eligibility of benefit plans. Plan Comparison: compares participation between former and current benefit plans. Plan Enrollment: contains employee benefit plan enrollment for a selected date span. Plan Summary: contains information regarding benefit plan setup. Payroll Deduction: contains the payroll deduction amounts for selected employees. Consolidated Billing: will run a bill for selected plans and date span. Carrier Billing: will run a bill to a particular carrier for a selected date span. Billing Report History: contains historical bills for previous billing periods. Imputed Income: contains information regarding imputed income calculations for pre-tax group life plans that exceed a combined benefit of $50,000. Employee Spending Credits: contains information regarding the allotted, used and available spending credits by employee. System Utilization: contains information regarding user login activity. Forms Tracking: contains a history of when forms were last generated by employee. 6

3.“Paperless” Forms Administration – Another differentiator is that our system has a very unique feature to administer any product, compliance form, etc. utilizing carrier specific required forms. We can pre-populate these forms with employee demographic information which eliminates redundancies when filling out multiple forms. Some employers are challenged when moving to an electronic system due to customized data exchange needs from the vendors. System updates, changes to a mainframe, even a software intake interface can change data requirements as well as ongoing state and federal regulations that impact the need of a form and/or wet signature. The BenefitHelp system’s unique forms administration feature can address these issues. How it works: We can image and build and interface to any carrier form. The cost is a one time charge of $ per form. When enrolling, the employee simply clicks through the enrollment as if the form did not exist. The Plan Administrator runs a report (this too can be a scheduled automatic report) that will batch process the forms. The Plan Administrator can batch print them to a fax machine and the paper is never generated on the employer’s side. The carrier receives a specific pre-filled form via fax or . The system also has tracking features to remind the Plan Administrator which forms need to be processed. 4.An additional forms feature is available when carriers or vendors need the employee’s wet signature on the form. In this case the $ per form would apply. When the employee is enrolling in that plan, the BenefitHelp system “pops” the form at the time the employee is enrolling with instructions on printing and turning in the form (usually to HR). 5.EDI (Electronic Data Interface) – Recognizing that some carriers require data in their exact format, customized feeds can be built for an additional charge. We have a library of EDIs that have been built for other customers/vendors/carriers. To customize an existing EDI, the cost is $1,295 (carrier/vendor) $ 4,995 (payroll/HRIS) with a $100 per month ongoing maintenance fee. Our library consists of over 100 feeds and includes most of the major carriers. If the EDI is not in our library and must be created from scratch, the price would typically range between $7,000 and $10,000. For EDIs from our library to payroll systems/vendors, the cost is around $5, Standard Data Transfer to vendors, carriers, and payroll Included in the system charge as long as the vendor will accept BenefitHelp standard system data formats. Most carriers have been flexible to accept our formats in the past. If custom formatting is required please see the data section for pricing. BenefitHelp will assist in setup of scheduled system reporting and data transfer. The plan administrator is responsible for monitoring and maintaining on an ongoing basis. © Copyright BenefitHelp™ BenefitHelp Data Exchange with Vendors The BenefitHelp system has unique capabilities for data exchange that we believe far exceeds industry standards. Unlike most systems, our system does not always mandate customized data exports. BenefitHelp has more than a hundred different variations of customizable reports that administrators can export electronically (even on a scheduled auto-run basis) - custom format, ordering, and delivery methods. These reports are available with a selection of file formats (.html,.pdf or.csv) which usually accommodate carrier/vendor data transmission requirements as well as payroll and accounting departments Options for carrier/vendor data exchange from the BenefitHelp system. 1. Built-In Reporting and Exports – Utilizing the system reporting described above, we assist the plan administrator in querying the information and format needed in our pre-built reporting interface to run on a scheduled basis. These can be auto run reports which can be ed, zipped, encrypted, password protected, or delivered to a FTP server 2.Export ALL to Microsoft Access - Our system has an “export all” into a unified formatted menu of access tables. Any access programmer (your IT, or BenefitHelp staff) can build a simple query to extract the data in custom formats needed. To use the BenefitHelp team to build custom queries, there is a charge of $ per hour. Once a query is built, it can be run weekly/monthly, etc. without charge. Your IT staff may access this feature without charge. Most systems do not allow the flexibility to access reports/exports to your programmers. 7

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